On taxes and other obligatory payments to the budget (Tax Code)

Code of the Republic of Kazakhstan of December 25, 2017 № 120-VI.

      Unofficial translation
      Footnote. The table of contents is excluded by the Law of the Republic of Kazakhstan dated 24.06. 2021 № 53-VII (shall be enforced ten calendar days after the day of its first official publication).
      Footnote. Throughout the text, the words "agreements on the settlement of insolvency", "procedures for resolving insolvency", "agreement on the settlement of insolvency" are replaced respectively by the words "agreements on debt restructuring", "debt restructuring procedures", "agreement on debt restructuring" in accordance with the Law of the Republic of Kazakhstan dated December 27, 2019 № 290-VІ (shall be enforced upon expiry of ten calendar days after the day of its first official publication).
      the words “oralman” and “oralmans” are replaced by the words “kandas” and “kandases”, respectively, in accordance with the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021);
      words "disabled", "disabled child", "disabled person", "disabled persons" shall be replaced respectively by the words "persons with disability", “child with disability”, “person with disability;
      the words "Group I, II", "Group I or II", "Group I, II or III" shall be replaced respectively by the words " of the first, second group", "of the first or second group", "of the first, second or third group"; pursuant to the Law of the Republic of Kazakhstan dated 11.07.2022 № 135-VII (shall be enforced from 01.07.2022).
      the words “on pension provision, on compulsory social insurance”, “by laws of the Republic of Kazakhstan “On compulsory social insurance”, “On pension provision in the Republic of Kazakhstan” and “On compulsory social health insurance”, “ by laws of the Republic of Kazakhstan “On compulsory social insurance” and “On pension provision in the Republic of Kazakhstan”, “On compulsory social health insurance”, “legislation of the Republic of Kazakhstan on pension provision”, “legislation of the Republic of Kazakhstan on compulsory social insurance”, “laws of the Republic of Kazakhstan “On pension provision in the Republic of Kazakhstan”, “On compulsory social insurance” and “On compulsory social health insurance”, “laws of the Republic of Kazakhstan “On pension provision in the Republic of Kazakhstan”, “On compulsory social insurance”, “On compulsory social health insurance”, “Law of the Republic of Kazakhstan “On pension provision in the Republic of Kazakhstan”, “The Law of the Republic of Kazakhstan “On Compulsory Social Insurance” shall be replaced, respectively, with the words “on social protection”, “The Social Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan “On Compulsory Social Health Insurance”, “The Social Code of the Republic of Kazakhstan and the Law of the Republic Kazakhstan “On compulsory social health insurance”, “legislation of the Republic of Kazakhstan on social protection”, “legislation of the Republic of Kazakhstan on social protection”, “Social Code of the Republic of Kazakhstan and Law of the Republic of Kazakhstan “On compulsory social health insurance”, “Social Code of the Republic of Kazakhstan and Law of the Republic of Kazakhstan “On Compulsory Social Health Insurance”, “Social Code of the Republic of Kazakhstan”, “Social Code of the Republic of Kazakhstan”; in accordance with the Law of the Republic of Kazakhstan dated 12.12.2023 № 45-VIII (effective from 01.07.2023).

      This Code establishes basic principles of taxation, regulates the government-directed imposition, introduction, change, abolition of taxes, procedure for calculation and payment of taxes and other obligatory payments to the budget, as well as relations pertaining to the fulfillment of tax obligations.

1. GENERAL PART SECTION 1. GENERAL PROVISIONS Chapter 1.BASIC PROVISIONS

Article 1. Basic definitions used in this Code

      1. Basic definitions used in this Code for tax purposes are as follows:

      1) information processing services – services for the collection and generalization of information, systematization of bulk information (data) and making the outcome of information processing available to the user;

      2) special tax regime –special procedure for the calculation and payment of certain types of taxes and other obligatory payments to the budget, as well as filing tax returns on them by certain types of taxpayers;

      2-1) organization of the body of the ASTANA International Financial Center - a legal entity registered in accordance with the current law of the ASTANA International Financial Center, whose 50 or more percent of the participation interest (voting shares) directly or indirectly belongs to the body of the ASTANA International Financial Center.

      Indirect ownership means ownership by the body of the ASTANA International Financial Center through another legal entity that directly belongs to the body of the ASTANA International Financial Center;

      3) social payments - mandatory pension contributions, mandatory occupational pension contributions, mandatory employer pension contributions, social contributions paid in accordance with the Social Code of the Republic of Kazakhstan, deductions and contributions for compulsory social health insurance, paid in accordance with the Law of the Republic of Kazakhstan “On Compulsory social health insurance";

      4) securities – shares, debt securities, depositary receipts, shares of mutual funds, Islamic securities;

      5) arrears - calculated, accrued and overdue amounts of taxes and payments to the budget, including advance and (or) current payments on them, except for the amounts reflected in the audit findings report, the notice on the horizontal monitoring findings during the period of appeals in accordance with the procedure established by the legislation of the Republic of Kazakhstan in the part that is being appealed;

      6) debt securities – government issue-grade securities, bonds and other securities recognized as debt securities in accordance with the legislation of the Republic of Kazakhstan;

      7) discount on debt securities (hereinafter referred to as discount) - difference between nominal value and that of primary placement (exclusive of a coupon) or purchase price (exclusive of a coupon) of debt securities;

      8) coupon on debt securities (hereinafter referred to as coupon) - amount payable (due) by the issuer in excess of the nominal value of debt securities in accordance with the terms of issue;

      9) premium on debt securities - difference between the value of primary placement (exclusive of a coupon) or the purchase price (exclusive of a coupon) and the nominal value of debt securities, the terms of issue of which provide for payment on a coupon;

      10) other obligatory payments to the budget (hereinafter referred to as payments to the budget) - mandatory money contributions to the budget in the form of fees, allowances, duties, except for customs payments effected in the amount and in cases set forth in this Code;

      11) market exchange rate - the rate of the tenge to a foreign currency set in accordance with the procedure prescribed by the National Bank of the Republic of Kazakhstan together with the authorized state body regulating the activity in the field of accounting and financial reporting;

      12) web application – a customized website of the authorized body protected from unauthorized access, designed to enable taxpayers to receive electronic tax services and fulfill their tax obligations;

      13) grant – non-repayable assets for the achievement of certain goals (tasks) provided by:

      states, governments of states to the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, both individuals and legal entities;

      international and state organizations, foreign and Kazakhstani non-governmental public organizations and foundations, whose activities are of charitable and (or) international nature and not contrary to the Constitution of the Republic of Kazakhstan, entered into the list fixed by the Government of the Republic of Kazakhstan following state bodies’ resolutions, to the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, both individuals and legal entities;

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

      14) humanitarian aid – property provided on a non-reimbursable basis to the Republic of Kazakhstan in the form of food products, consumer goods, machinery, equipment, medicinal productsmedicines and devices, other assets sent by foreign countries and international organizations to improve living and welfare conditions of the population, and also to prevent and recover emergency situations of military, ecological, natural and man-made nature, which are distributed by the Government of the Republic of Kazakhstan through authorized organizations;

      15) sponsorship – assets provided on a non-reimbursable basis to disseminate information on a person rendering this assistance:

      among individuals in the form of financial (except for social) support for their participation in competitions, contests, exhibitions, festivals and for the development of creative, scientific, scientific and technical, inventive activity, to boost the level of education and sportsmanship;

      among non-commercial organizations to enable them to achieve their statutory goals;

      16) dividends are income:

      in the form of net income or part thereof that is payable on shares, including underlying assets of depositary receipts;

      payable on shares of a mutual fund, except for income on shares repurchased by a fund management company;

      in the form of net income or part thereof distributed by a legal entity among its founders, participants;

      from the distribution of assets in case of liquidation of a legal entity or reduction of its charter capital, and also from the repurchase of a participatory interest in a legal entity or part thereof from its founder, participant by this legal entity, the repurchase of shares from a shareholder by a legal entity that issued those shares;

      payable on Islamic participation certificates;

      received by a shareholder, participant, founder or their related party from a legal entity in the form of:

      positive difference between the market price of goods, works, services and the price at which such goods, works, services are sold to a shareholder, participant, founder or their related party;

      negative difference between the market price of goods, works, services and the price at which such goods, works, services are purchased from a shareholder, participant, founder or their related party;

      the cost of expenses or obligations, not related to the entrepreneurial activity of a legal entity, arising for its shareholder, participant, founder or their related party to a third party, which the legal entity recovers without receiving compensation from a shareholder, founder, participant or their related party;

      any assets and material benefit provided by a legal entity to its shareholder, participant, founder or their related party, except for the income specified in Articles 322-324 of this Code, and that from the sale of goods, works, services.

      Income from the distribution of assets specified in this subparagraph shall be calculated as follows:

      I = Vr – Ap,

      where:

      I – income from the distribution of assets;

      Vr – the book value of assets (to be) received by a shareholder, participant, founder upon the distribution of assets, including those (to be) received in return for earlier contributed ones, at the date of transfer, (to be) stated in the accounting records of the transferring party, without revaluation and depreciation;

      Ap:

      the amount of paid-up charter capital attributable to the number of shares for which the assets are distributed;

      the amount of the paid authorized capital attributable to the participation share to which the property is distributed, but not more than the initial value of such participation share, determined as prescribed in paragraph 7 of Article 228 of this Code, for the participant in whose favor the property is distributed.

      The positive or negative difference specified in this subparagraph is calculated when adjusting taxable items. Taxable items are adjusted in the cases and in accordance with the procedure established by the legislation of the Republic of Kazakhstan on transfer pricing. For the purposes of this subparagraph, related parties are defined in accordance with paragraph 2 of this article;

      17) design services - services for designing artistic forms, the appearance of products, facades of buildings, interiors of premises; artistic design;

      18) standard procedure for taxation – a procedure for calculating, paying taxes and payments to the budget, filing tax returns on them, which is set forth in the Special Part of this Code, except for the procedure prescribed by Section 20 of this Code;

      19) private practice owner - a private notary, private law enforcement officer, lawyer, professional mediator;

      20) social support of an individual – compensation-free transfer, within a year, by a tax agent of assets worth up to 647 times of the Monthly Calculation Index established by the law on the republican budget and effective as of the start of a relevant financial year to an individual eligible for social support in accordance with the legislation of the Republic of Kazakhstan.

      The list of categories of persons covered by this subparagraph shall be approved by the central authorized body for state planning in coordination with the authorized body;

      21) personal property of an individual - tangible items of personal property that are owned by him/her or are his/her share in common property, provided all of the following requirements are met:

      they are not used by an individual for business purposes;

      they are not subject to the imposition of a self-assessed individual income tax;

      22) subsoil use contract - an agreement between a competent authority or an authorized body for exploration and use of subsurface resources or a local executive body of a region, a city of national significance, the capital within their competence established by the legislation of the Republic of Kazakhstan on subsoil and subsoil use, and an individual and (or) a legal entity on the exploration, extraction, combined exploration and extraction of mineral resources, or construction and (or) operation of underground facilities not related to exploration and (or) extraction, or for national geological study of subsurface resources.

      For the purposes of this Code, a subsoil use contract shall also stand forsubsoil use licenses and other forms of granting rights to subsoil use and (or) water use in accordance with the legislation of the Republic of Kazakhstan.

      Given this, the terms “exploration contract”, “extraction contract”, “contract for combined exploration and extraction” and “exploration or extraction license” used in this Code are identical to the term “subsoil use contract”, the term “exploration and extraction contract” is identical to that of “combined exploration and extraction contract”;

      23) subsoil use operations - works related to the geological study of subsoil, exploration and (or) extraction of mineral resources, including those connected with the exploration and production of groundwater, therapeutic muds, subsoil exploration for wastewater discharge, and also for construction and (or) operation of underground facilities not related to exploration and (or) extraction;

      24) subsoil users - individuals and legal entities entitled to conduct subsoil use operations, including oil ones, and (or) water use operations in the territory of the Republic of Kazakhstan in accordance with the laws of the Republic of Kazakhstan;

      25) employee:

      an individual who is in labor relations with an employer and performs work under an employment agreement (contract);

      a civil servant;

      a member of board of directors or another management body of a taxpayer that is not asupreme management body, except for civil servants;

      a foreigner or a stateless person assigned for work under an outstaffing contract by a non-resident whose activity does not constitute a permanent establishment in accordance with the provisions of paragraph 7 of Article 220 of this Code to a resident or another non-resident operating in the Republic of Kazakhstan through a permanent establishment;

      26) structural unit of a legal entity - branch, representative office;

      27) investment gold - gold, which meets the following requirements:

      to gold coins:

      such gold coins shall have no numismatic value;

      the purity of gold coins shall be equal to or greater than 900/1000 of gross mass (which is equivalent to 900 fineness, 900 promille, 90.0 percent, or 21.6 karat).

      A gold coin is recognized as that of numismatic value in case one of the following requirements is met:

      it was minted before 1800;

      it was minted using the technology ensuring a mirror-like surface, “proof” quality;

      the mintage is not more than 1000 copies;

      its market price exceeds the value of gold contained in the coin by more than 80 percent.

      The value of gold contained in a coin is determined by way of multiplying a.m. gold fix (price quotation) set by the London Bullion Market Association as of the date of sale of the gold coin by the market exchange rate set on the previous business day of the date specified.

      As to other gold:

      such gold is affined (the purity of such gold is equal to or greater than 995/1000 of the total mass (which is equivalent to 995 fineness, 995 promille, 99.5 percent, or 23.88 karat);

      such gold is up to the national or international standard, shall be manufactured in the shape of a measured or standard ingot and/or plate and carry the following marks:

      as to a standard ingot and (or) plate:

      serial number (may include a year of manufacture);

      the trademark of a manufacturer;

      gold purity (content);

      year of manufacture, if not included in the serial number;

      for a measured ingot:

      type of metal;

      the trademark of a manufacturer;

      gold purity (content);

      mass of an ingot;

      28) engineering services - engineering and consulting services, research, design, calculation and analysis, development of feasibility studies of projects, elaboration of recommendations in the field of production management and administration, sales of products;

      29) online marketplace – information system in the Internet providing intermediary services for the organization of e-commerce;

      30) online store – information system in the Internet for the sale of goods through one’s own website;

      31) Islamic securities – Islamic lease certificates and Islamic participation certificates;

      32) professional mediator - a mediator who carries out his/her activity on a professional basis as required by the Law of the Republic of Kazakhstan “On Mediation”;

      33) arithmetic-mean market exchange rate for the period – the rate calculated using the following formula:

      R = (R1 + R2 + … + Rn)/n,

      where:

      R – arithmetic-mean market exchange rate for the period;

      R1, R2.., Rn – the daily market exchange rate of a relevant currency set on the previous business day of each day of the period;

      n – the number of calendar days in the period;

      34) non-contract activity - any other activity of a subsoil user that is not expressly set out in a subsoil use contract;

      35) contract activity - activity of a subsoil user carried out in compliance with the provisions of a subsoil use contract;

      36) consulting services – services for providing explanations, recommendations, advice and other forms of consultation, including identification and (or) evaluation of problems and (or) possibilities of a person, in order to address managerial, economic, financial and investment issues, as well as those of strategic planning, organization and implementation of entrepreneurial activities, personnel management;

      37) oil treatment - a set of technological processes for the treatment of oil, including its gathering, delivery for treatment, inflow of borehole fluid into measuring units, degassing, dehydration, desalination, stabilization, demercaptanization;

      38) charitable assistance - assets provided on a non-reimbursable basis:

      in the form of sponsorship;

      in the form of social support of an individual;

      to an individual affected by an emergency;

      to a non-commercial organization to support its statutory activity;

      to an organization operating in the social sphere to enable it to implement the types of activity specified in paragraph 2 of Article 290 of this Code;

      to an organization operating in the social sphere and meeting the requirements specified in paragraph 3 of Article 290 of this Code;

      39) participatory interest - share participation of an individual and (or) legal entity in a joint activity, the charter capital of a legal entity, except for joint-stock companies and mutual funds;

      40) non-disclosure agreement - a contract (agreement) between a subsoil user and the authorized body for the exploration and use of mineral resources, used as a basis for the disclosure of geological information. A contract (agreement) for acquisition of information is also among such contracts (agreements);

      41) heated tobacco product - a type of tobacco product consisting of raw tobacco with or without the addition of tobacco product ingredients, intended for use in a tobacco heating system;

      42) marketing services - services associated with research, analysis, planning and forecasting in the sphere of production and circulation of goods, works, services for the purposes of identifying steps to create better economic conditions for the production and circulation of goods, works, services, including characteristics of goods, works, services, elaboration of pricing and advertising strategies;

      43) recipient on behalf of the state (state authorized recipient) - a legal entity assigned by the Government of the Republic of Kazakhstan and acting on behalf of the state as a recipient of mineral resources transferred in kind by a subsoil user for the fulfillment of his/her/its tax obligation stipulated by the tax legislation of the Republic of Kazakhstan and (or) production sharing agreements (contracts), a subsoil use contract approved by the President of the Republic of Kazakhstan,which are provided for by Article 722 of this Code and;

      44) state revenue authority - a state authority ensuring, within its competence, revenues from taxes and payments to the budget, customs regulation in the Republic of Kazakhstan, exercising powers to prevent, detect, suppress, clear up and investigate administrative offences, which the legislation of the Republic of Kazakhstan places under the jurisdiction of this authority, and also exercising other powers provided by the legislation of the Republic of Kazakhstan;

      45) mineral raw materials - a part of the subsoil (rock, ore raw materials, etc.) extracted to the surface containing a mineral resource (minerals), without taking into account dilution;

      46) primary processing (enrichment) of mineral raw materials - a mining activity that includes on-site gathering, crushing or grinding, classifying (sorting), briquetting, agglomeration and enrichment by physicochemical methods (without qualitative changes in the mineral forms of minerals, their aggregate-phase state, crystallochemical structure) and may also include processing technologies that are special types of mining operations (underground gasification and smelting, chemical and bacterial leaching, and mining of alluvial deposits by dredging and hydraulicking);

      47) oil operations - works on exploration, production of hydrocarbons, construction and (or) operation of necessary technological and production facilities;

      48) operator - a legal entity that is set up or assigned in accordance with the laws of the Republic of Kazakhstan by subsoil users carrying out subsoil use operations within a simple partnership (consortium) under a production sharing agreement (contract);

      49) mining - the whole complex of works (operations) directly related to the extraction of mineral raw materials or solid minerals from the subsoil to the surface and (or) separation of minerals from their resting places, including from man-made mineral formations, as well as those associated with the groundwater extraction;

      49-1) excluded by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2024);

      50) realization - shipment and (or) transfer of goods or other assets, performance of works, rendering of services for the purpose of sale, exchange, gratuitous transfer, transfer of assets under a lease agreement, as well as transfer of pledged goods to a pledgee if a debtor fails to fulfill apledge-secured obligation;

      51) minerals - natural mineral formations, hydrocarbons and groundwater contained in the bowels of the earth, as well as natural mineral formations and organic substances containing useful components, the chemical composition and physical properties of which allow their use in the sphere of material production and (or) consumption and (or) for other needs, as they are or after their processing;

      52) royalty - payment for:

      the right to use mineral resources in the process of extraction of minerals and processing of technogenic formations;

      use or the right to use copyrights, software, drawings or models, except for the full or partial realization of property (exclusive) rights to an intellectual property item; use or right to use patents, trademarks or other similar types of rights;

      the use of or the right to use industrial equipment, including seagoing vessels leased under bareboat-charter or demise-charter agreements and aircraft leased under demise-charter agreements, as well as commercial or scientific-research equipment; the use of know-how; the use of or the right to use movies, video films, sound recordings or other recording media;

      53) tax agent - an individual entrepreneur, a person engaged in private practice, a legal entity, including its structural divisions, as well as a non-resident legal entity, which, in accordance with this Code, is responsible for calculating, withholding and transferring taxes withheld at the source of payment and (or) a single payment, as well as an Internet platform operator determined by the Social Code of the Republic of Kazakhstan (hereinafter - the Internet platform operator);

      54) tax regime – set of regulations of the tax legislation of the Republic of Kazakhstan applied by a taxpayer to calculate all tax obligations for the payment of taxes and payments to the budget established by this Code;

      55) taxes – obligatory monetary payments to the budget legally established by the state on a unilateral basis, except for cases provided for by this Code, made in certain amounts, which are non-returnable and unrequited;

      56) tax audit report – an opinion drawn up pursuant to tax audit findings in accordance with the legislation of the Republic of Kazakhstan;

      57) taxpayer - a person and (or) a structural unit of a legal entity that is a payer of taxes and payments to the budget;

      57-1) taxpayer passport - an information card of a business entity that is not a tax secret and is contained in a barcode generated by a tax authority;

      58) personal account of a taxpayer (tax agent) - a document, also in electronic form, for the accounting of calculated, assessed (reduced), transferred and paid (including offset and refunded) amounts of taxes and payments to the budget, social welfare payments, and also amounts of penalties and fines;

      59) electronic document of a taxpayer - an electronic document transmitted in the established electronic format, certified with an electronic digital signature of the taxpayer, after its acceptance and confirmation of authenticity;

      60) electronic digital signature of a taxpayer - a set of electronic digital symbols created by means of an electronic digital signature and confirming the authenticity of an electronic document, its belonging to the taxpayer and the invariability of its content, obtained in accordance with the legislation of the Republic of Kazakhstan on an electronic document and electronic digital signature;

      61) tax debt - the amount of arrears, as well as unpaid amounts of penalties and fines. The tax debt shall not include the amount of penalties reflected in the audit findings report, notice on the horizontal monitoring findings, as well as the amount of fines reflected in the resolution to impose an administrative sanction during an appeal period in the manner prescribed by the legislation of the Republic of Kazakhstan with regard to the disputed amount;

      61-1) tax mobile application - a software product installed and launched on a cellular subscriber device and providing access to electronic services for taxpayers;

      62) remuneration - all payments:

      related to a loan (loan, microloan), with the exception of the received (issued) amount of the loan (loan, microloan), commissions for transferring money by second-tier banks and other payments to a person who is not a lender for the borrower, an interconnected party;

      related to a loan (loan, microloan), the right of claim under which is assigned to a legal entity specified in the laws of the Republic of Kazakhstan "On Banks and Banking Activities in the Republic of Kazakhstan" and " On Microfinance Activities ", with the exception of the received (issued) amount of the loan (loan, microloan ), commissions for money transfer and other payments to a person who is not a lender for the borrower, an interconnected party;

      related to the transfer of property under a financial lease agreement, including payments related to such an agreement to a related party, except for:

      the cost at which such property was received (transferred);

      payments in connection with a change in the amount of lease payments when the coefficient (index) is applied in accordance with the terms of the financial lease agreement;

      payments to a person who is not a lessor or a related party for the lessee;

      on deposits, except for the amount of the deposit, as well as payments to a person who is not, for the party that accepted the deposit, a depositor, an interrelated party;

      related to the accumulative insurance contract, with the exception of the amount of the insured amount, payments to a person who is not an insurer for the policyholder, an interconnected party;

      for debt securities in the form of a discount or coupon (taking into account the discount or premium from the cost of the initial offering and (or) the cost of acquisition), payment to the person who is for the person paying the fee, the holder of his/her debt securities, an interrelated party;

      on a bill, with the exception of the amount specified in the bill, payments to a person who is not the holder of his/her bills for the drawer, an interconnected party;

      for repo transactions - in the form of the difference between the closing price and the opening price of the repo;

      on Islamic lease certificates.

      For the purposes of this sub-paragraph, remuneration shall be also recognized as remuneration paid under bank account agreements;

      63) an accompanying waybill for goods - a document drawn up in electronic form in the cases, in the manner, in the form and within the time limits established by this Code;

      64) import of goods - importation of goods into the customs territory of the Eurasian Economic Union in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan, as well as importation of goods into the territory of the Republic of Kazakhstan from the territory of another member state of the Eurasian Economic Union;

      65) e-commerce - business activity for the sale of goods to individuals carried out using information technologies through an online store and (or) an online marketplace provided all of the following requirements are met:

      transactions for the sale of goods are registered in electronic form;

      goods are paid for by bank transfer;

      existence of an own service of goods delivery to acustomer (recipient) or contracts with persons providing services for the carriage of goods, performing courier and (or) postal activities;

      66) tour operator services - services of an individual entrepreneur and a legal entity having a license for tourism operator activity (tour operator activity) in accordance with the legislation of the Republic of Kazakhstan on tourism activity, for the sale of a tourism product created by them to travel agents and tourists;

      67) a person - an individual and a legal entity; an individual - a citizen of the Republic of Kazakhstan, a foreign national or a stateless person; legal entity - an organization established in accordance with the legislation of the Republic of Kazakhstan or a foreign state (non-resident legal entity). For the purposes of this Code, a non-resident legal entity shall mean a company, partnership, organization or other corporate entity established in accordance with the laws of a foreign state, which are considered as independent legal entities, regardless of whether they have the status of a legal entity of a foreign state where they were created;

      67-1) registering authorities - state authorities and the State Corporation "Government for Citizens", conducting registration of information and issuance of documents with an identification number;

      68) an authorized legal entity - a legal entity assigned by an authorized body to sell the property of a taxpayer (tax agent) and (or) a third party, which has restrictions on the title to it and (or) is pledged in accordance with this Code;

      69) authorized state bodies - state bodies of the Republic of Kazakhstan, except for tax authorities and local executive bodies authorized by the Government of the Republic of Kazakhstan to calculate and (or) collect payments to the budget, and also to interact with tax authorities in accordance with this Code within their competence established by the legislation of the Republic of Kazakhstan;

      70) authorized body - a state body in charge of ensuring revenues from taxes and payments to the budget;

      71) an authorized person - a person who is entrusted with the obligation to submit to the authorized body the information he has on individuals in accordance with Article 26 of this Code within his competence, established by the legislation of the Republic of Kazakhstan;

      72) winnings - any types of income in kind and in cash received by taxpayers at contests, competitions (olympiads), festivals, lotteries, drawings, including drawings on deposits and debt securities, as well as income in the form of material benefit obtained through gambling and (or) betting;

      72-1) three-component integrated system - an integrated system consisting of a cash register with fixing and transmitting data function, a system (device) for receiving cashless payments, as well as equipment (device) equipped with an automation system for managing trade, rendering services, performing work and accounting of goods, or a hardware-software complex that replaces all three components of an integrated system.

      The requirements for three-component integrated system and its accounting, the procedure for its installation and application shall be established by the authorized agency by agreement with the central state authority in the field of state planning, the authorized state authority implementing the state policy in the field of communications, and the National Bank of the Republic of Kazakhstan

      73) electronic taxpayer - a taxpayer interacting with tax authorities electronically in accordance with the legislation of the Republic of Kazakhstan on electronic documents and electronic digital signatures;

      74) electronic cigarettes - tobacco-free devices that electronically heat a nicotine-containing liquid (in cartridges, tanks and other containers used in electronic cigarettes) and thereby produce aerosol for inhaling;

      74-1) nicotine-containing liquid for use in electronic consumption systems - a liquid containing nicotine, or a liquid without nicotine content, intended for use in electronic consumption systems (in cartridges, tanks and other containers), in the heating of which an aerosol (vapor) is formed, intended for inhalation;

      75) electronic invoicing system - information system of the authorized body for receiving, processing, registering, transferring and storing invoices issued in electronic form.

      2. For the purposes of this Code, individuals and (or) legal entities shall be recognized related parties if their relationships meet at least one of the following requirements:

      1) one person is recognized an affiliated person of the other in accordance with the laws of the Republic of Kazakhstan;

      2) one person is a major participant in the other;

      3) persons are bound by an agreement under which one of them is entitled to influence decisions taken by the other;

      4) a legal entity is under control of a major participant or executive officer of the other legal entity;

      5) a large shareholder, a major participant or an executive officer of one legal entity is a major shareholder, a major participant or an executive officer of the other legal entity;

      6) both legal entities are under control of a third party;

      7) a person and his/her affiliated persons jointly own, use, dispose of 10 or more percent of participatory interests of a legal entity or legal entities specified in subparagraphs 2)-6) of this paragraph;

      8) an individual is an executive officer of a legal entity specified in subparagraphs 2)-7) of this paragraph, except for non-executive director of a joint-stock company;

      9) an individual is a close relative or an in-law relative (brother, sister, parent, son or daughter of the spouse) of a major participant or executive officer of a legal entity.

      For the purposes of this paragraph, a large participant shall be understood to mean a participant whose share in the assets of a legal entity, except for joint-stock companies, is equal to or greater than 10 percent.

      Control over a legal entity shall be understood to mean a possibility to influence decisions made by this legal entity.

      2-1. For the purposes of this Code, the regulations provided for second-tier banks, insurance (reinsurance) companies, insurance brokers shall apply to branches of non-residents banks of the Republic of Kazakhstan, branches of insurance (reinsurance) non-resident companies of the Republic of Kazakhstan, branches of non-resident insurance brokers of the Republic of Kazakhstan, open on the territory of the Republic of Kazakhstan and operating on the basis of a license from the authorized body for regulation, control and supervision of the financial market and financial organizations.

      3. Other special concepts and definitions of the tax legislation of the Republic of Kazakhstan are used in the meanings defined in relevant articles of this Code.

      4. The concepts of civil and other branches of the legislation of the Republic of Kazakhstan used in this Code shall have the meanings in which they are used in these branches of the legislation of the Republic of Kazakhstan, unless otherwise provided for by this Code.

      Footnote. Article 1 as amended by the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VI (shall be enforced from 01.01.2019); dated 28.12.2018 № 210-VI (shall be enforced from 01.01.2019); dated 28.12.2018 № 211-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 02.04.2019 № 241-VI (enforcement see Article 2); № 262-VI dated 03.07.2019 (shall be enforced since 01.01.2020); dated 10.12.2020 No 382-VI (enforcement Art 2 ); dated 20.12.2021 № 85-VII (see Article 2 for the procedure of enactment); dated 21.12.2022 № 165-VII (enforcement, see Art 4); dated 12.12.2023 № 45-VIII (shall be enforced from 01.07.2023); dated 01.07.2024 № 105-VIII (shall be enforced upon expiry of sixty calendar days from the date of its first official publication).

Article 2. The tax legislation of the Republic of Kazakhstan

      1. The tax legislation of the Republic of Kazakhstan is based upon the Constitution of the Republic of Kazakhstan, consists of this Code, as well as regulatory legal acts, the adoption of which is provided for by this Code.

      2. No one shall be liable to pay taxes and payments to the budget not provided for by this Code.

      3. Where a contradiction exists between this Code and other laws of the Republic of Kazakhstan, for tax purposes, the provisions of this Code shall apply.

      4. It is prohibited to include rules regulating tax relations in the non-tax legislation of the Republic of Kazakhstan, except for cases provided for by this Code.

      5. Where an international treaty ratified by the Republic of Kazakhstan establishes rules other than those contained in this Code, the rules of the said treaty shall apply.

Article 3. Operation of the tax legislation of the Republic of Kazakhstan

      1. The tax legislation of the Republic of Kazakhstan shall be valid throughout the territory of the Republic of Kazakhstan and apply to all individuals, legal entities and their structural subdivisions, which are determined by this Code as payers of taxes and payments to the budget, and also as participants in relevant tax and other procedures for collection and administration of taxes and payments to the budget.

      Note of ILLI!
      The validity of paragraph 2 was suspended from 01.03.2024 to 01.01.2025 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 № 121-VI and during the suspension period this paragraph is valid in the following wording:

      2. Laws of the Republic of Kazakhstan introducing changes and additions to this Code in terms of establishing a new tax and (or) payment to the budget, increasing the rate, changing the object of taxation and (or) the tax base, increasing the categories of taxpayers (tax agents), canceling or reducing deductions or benefits for paying taxes and payments to the budget can be accepted no later than July 1 of the current year and put into effect no earlier than January 1 of the year following the year of their adoption.

      However, this paragraph does not apply to cases of making changes and additions to articles of this Code related to the taxation of remuneration on securities, including government issued securities.

      3. Laws that introduce amendments and additions to this Code on tax administration, specifics of establishing tax reporting, improvement of the position of a taxpayer (tax agent) may be adopted no later than December 1 of the current year.

      4. Introduction of amendments and (or) additions to this Code made by a law that does not provide for the introduction of amendments and additions to other legislative acts of the Republic of Kazakhstan, excepting the Law of the Republic of Kazakhstan on the enforcement of this Code.

      Alongside this, when making changes and (or) additions to this Code in the manner of a legislative initiative of the Government of the Republic of Kazakhstan, a draft of such a law shall be developed by the authorized tax policy body.

      5. The provisions of the laws of the Republic of Kazakhstan that establish new types of taxes and (or) payments to the budget, increase rates, establish new obligations, and also worsen the position of the taxpayer (tax agent), shall not be retroactive.

      Footnote. Article 3 as amended by laws of the Republic of Kazakhstan № 210-VI dated 28.12.2018 (shall be enforced since 01.01.2019); № 291-VІ dated 27.12.2019 (shall be enforced since 01.01.2020); dated 10.12.2020 No 382-VI (enforcement Art 2).

Article 4. Principles of taxation

      1. The tax legislation of the Republic of Kazakhstan rests on the principles of taxation established by this Code.

      The principles of taxation include those of obligatory nature of taxation, definiteness of taxation, fairness of taxation, taxpayer’s conscientiousness, unity of the tax system and publicity of the tax legislation of the Republic of Kazakhstan.

      The provisions of the tax legislation of the Republic of Kazakhstan shall not be contrary to the principles of taxation.

      2. Where contradictions are revealed between the provisions of the tax legislation of the Republic of Kazakhstan and the principles of taxation, such provisions shall not apply, if contradictions are revealed in the course of consideration of complaints about audit findings reports, the latter shall be subject to revision.

Article 5. The principle of obligatory nature of taxation

      A taxpayer is obliged to fulfill a tax obligation, a tax agent - to calculate, withhold and transfer taxes in full and on time in accordance with the tax legislation of the Republic of Kazakhstan.

Article 6. The principle of definiteness of taxation

      Taxes and payments to the budget of the Republic of Kazakhstan shall be well-defined. The definiteness of taxation means the establishment by the tax legislation of the Republic of Kazakhstan of all the grounds and procedures for the commencement, fulfillment and termination of a taxpayer’s tax obligation, the duty of a tax agent to calculate, withhold and transfer taxes.

Article 7. The principle of fairness of taxation

      1. Taxation in the Republic of Kazakhstan is universal and obligatory.

      2. It is prohibited to grant tax reliefs on a case-by-case basis.

      3. No one may be subject to reimposition of the same type of tax, the same type of payment to the budget for the same taxable item over the same time period.

Article 8. The principle of the taxpayer’s conscientiousness

      1. A taxpayer (tax agent) is assumed to perform actions (inaction) to fulfill his/her/its tax obligation in good faith.

      2. A taxpayer (tax agent) may not benefit from his/her/its illegal actions in order to obtain tax benefits (tax savings) and reduce tax payments.

      3. If a tax obligation fulfilled by a taxpayer (tax agent) in compliance with previously received individual written explanation from a tax authority, later withdrawn, is found to be wrong or a new, different, explanation was delivered, the tax obligation is subject to adjustment (correction) in the course of consideration of a complaint about an audit findings report without charging fines and penalties to the taxpayer.

      4. Violation of the tax legislation of the Republic of Kazakhstan by a taxpayer (tax agent) shall be described in the course of tax audits. Tax authorities are obliged to support arguments and disclose circumstances providing evidence of the fact of violation of the tax legislation of the Republic of Kazakhstan.

      5. When considering a complaint about an audit findings report, all uncertainties and open issues of the tax legislation of the Republic of Kazakhstan shall be construed in favor of a taxpayer (tax agent).

Article 9. The principle of the unity of the tax system

      The tax system of the Republic of Kazakhstan is uniform throughout the territory of the Republic of Kazakhstan in respect of all taxpayers (tax agents).

Article 10. The principle of publicity of the tax legislation of the Republic of Kazakhstan

      Regulatory legal acts regulating taxation issues are subject to mandatory official publication.

Article 11. Tax policy

      Tax policy is a set of measures to establish new and abolish current taxes and payments to the budget, to change rates, taxable and tax-related items, to alter the tax base for taxes and payments to the budget in order to satisfy financial needs of the state through the harmonization of economic interests of the state and taxpayers.

      The authorized body in the field of tax policy shall analyze the effectiveness of the application of tax benefits in accordance with the procedure determined by the Government of the Republic of Kazakhstan.

Article 12. Advisory Council on taxation issues

      1. The Government of the Republic of Kazakhstan is entitled to set up Advisory Council on taxation issues for the purposes of eliminating ambiguities, inaccuracies and contradictions that may arise in the course of fulfillment of tax obligations, and also for suppressing possible schemes to evade the payment of taxes and payments to the budget.

      2. Provisions on the Advisory Council and its membership shall be approved by the Government of the Republic of Kazakhstan.

Chapter 2. THE RIGHTS AND OBLIGATIONS OF A TAXPAYER AND A TAX AGENT. REPRESENTATION IN TAX RELATIONS

Article 13. The rights and obligations of a taxpayer

      1. A taxpayer has the right:

      1) to receive from tax authorities information on current taxes and payments to the budget, on amendments to the tax legislation of the Republic of Kazakhstan, clarification how to apply the tax legislation of the Republic of Kazakhstan;

      2) to represent his/her/its interests in relations governed by the tax legislation of the Republic of Kazakhstan, either personally or through a legal or authorized representative in accordance with Article 16 of this Code, or involving a tax consultant;

      3) to conclude a tax audit contract in accordance with the legislation of the Republic of Kazakhstan;

      4) to obtain the results of tax control in the cases specified by this Code;

      5) to receive from a tax authority free forms of standard tax applications and (or) software necessary for filing tax returns and applications in electronic form;

      6) appeal against the audit findings report, the notice of horizontal monitoring findings, notification of the outcome of review of the complaint of the taxpayer (tax agent) against the audit findings report, as well as actions (inaction) of tax officials and authorities;

      7) not to submit information and documents not relating to taxable and/or tax-related items, except for information and documents, which submission is provided for by the tax legislation of the Republic of Kazakhstan, the legislation of the Republic of Kazakhstan on transfer pricing, as well as the legislation of the Republic of Kazakhstan regulating the production and turnover of certain types of excisable goods, aviation fuel, biofuels and fuel oil;

      8) receive information about the integrity and due diligence of the counterparty from the information system specified in paragraph 15 of Article 22 of this Code.

      2. The taxpayer has the right to submit to the tax authority information about his telephone numbers and e-mail addresses for the purpose of informing about the presence of tax liabilities.

      3. A taxpayer is obliged:

      1) to timely and fully fulfill tax obligations;

      2) to submit, at the request of tax authorities, a tax audit contract and a tax audit report in case of conclusion of such a contract;

      3) to submit information and documents provided for by the tax legislation of the Republic of Kazakhstan, the legislation of the Republic of Kazakhstan on transfer pricing, and also the legislation of the Republic of Kazakhstan regulating the production and turnover of certain types of excisable goods, aviation fuel, biofuels and fuel oil;

      4) to comply with the requirements for the use of cash registers;

      5) for five years from the date of printing or complete filling, to keep shift reports, cash and commodity check books, as well as checks of cancellation, refund and checks of cash registers that were cancelled and refunded.

      The provision of this sub-paragraph shall not apply to a taxpayer using cash registers with the function of recording and (or) transmission of data.

      4. A taxpayer has other rights and performs other duties established by the tax legislation of the Republic of Kazakhstan.

      Footnote. Article 13 as amended by the Law of the Republic of Kazakhstan dated December 10, 2020 № 382-VI (enforcement, Article 2); dated 24.06. 2021 № 53-VII (shall be enforced from 01.07.2021); dated 12.12.2023 № 45-VIII (shall be enforced from 01.07.2024).

Article 14. The rights and obligations of a tax agent

      A tax agent has the same rights and fulfills the same obligations as a taxpayer, except for the cases provided for by this Code.

      The tax agent, represented by the Internet platform operator, shall withhold and transfer individual income tax and social payments specified in paragraph 1 of Article 102-1 of the Social Code of the Republic of Kazakhstan for individual entrepreneurs applying a special tax regime using a special mobile application, who are performers in accordance with the Social Code of the Republic of Kazakhstan.

      Footnote. Article 14 as amended by the Law of the Republic of Kazakhstan dated 01.07.2024 № 105-VIII (shall be enforced upon expiry of sixty calendar days from the date of its first official publication).

Article 15. Ensuring and protection of rights of a taxpayer (tax agent)

      1. A taxpayer (tax agent) shall be guaranteed the protection of his/her/its rights and legitimate interests.

      2. Protection of the rights and legitimate interests of a taxpayer (tax agent) is carried out in accordance with the procedure prescribed 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.

Article 16. Representation in tax relations regulated by this Code

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

      The provision of this paragraph shall not apply in the case of filing:

      1) VAT returns by a taxpayer that was VAT deregistered by the decision of a tax authority in accordance with paragraph 4 of Article 85 of this Code;

      2) a tax application forVAT registration.

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

      3. An individual or legal entity authorized by a taxpayer (tax agent) to represent his/her/its interests in relations with tax authorities, other participants of the relations regulated by the tax legislation of the Republic of Kazakhstan is recognized as an authorized representative of a taxpayer (tax agent).

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

      An electronic taxpayer has the right to determine an authorized representative by executing an electronic taxpayer document through the tax authorities’ web application, which specifies the corresponding powers of the representative.

      An authorized representative of a taxpayer (tax agent) who is a legal entity or its structural unit 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 relevant powers of the representative.

      4. Personal participation of a taxpayer (tax agent) in relations regulated by the tax legislation of the Republic of Kazakhstan does not deprive him/her/it of the right to have a representative, nor does the participation of a representative deprive the taxpayer (tax agent) of the right to personal participation in the said 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 the taxpayer (tax agent).

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

      Footnote. Article 16 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2024).

Article 17. Participation in tax relations via an operator in conducting subsoil use operations under a production sharing agreement (contract)

      1. Subsoil users conducting subsoil use operations within a simple partnership (consortium) under a production sharing agreement (contract) have the right to participate in relations regulated by the tax legislation of the Republic of Kazakhstan via an operator.

      2. Powers of an operator in relations regulated by the tax legislation of the Republic of Kazakhstan shall be determined in accordance with a production sharing agreement (contract) to the extent consistent with this Code.

      3. Fulfilling tax obligations in accordance with subparagraph 2) of paragraph 3 of Article 722 of this Code, an operator has all the rights and obligations provided for by this Code for taxpayers (tax agents), and the tax administration procedure provided for by this Code for taxpayers (tax agents) is applied to the operator.

      4. Actions (inaction) of an operator committed on behalf and (or) instructions of subsoil users, in connection with the participation of these subsoil users in relations regulated by the tax legislation of the Republic of Kazakhstan, are recognized as actions (inaction) of such subsoil users and the operator acting on their behalf and (or) instructions.

Chapter 3.TAX AUTHORITIES. INTERACTION OF TAX AUTHORITIES WITH AUTHORIZED STATE BODIES AND OTHER PERSONS

Article 18. Tax authorities, their tasks and system

      1. Tax authorities are national revenue agencies that perform the tasks of:

      1) ensuring the compliance with the tax legislation of the Republic of Kazakhstan;

      2) ensuring full and timely revenues from taxes and payments to the budget;

      3) ensuring full and timely calculation, withholding and transfer of social welfare payments in accordance with the legislation of the Republic of Kazakhstan and this Code;

      4) involvement in implementation of the tax policy of the Republic of Kazakhstan;

      5) ensuring, within their competence, economic security of the Republic of Kazakhstan;

      6) creating, supporting the development of information and communication infrastructure and accessibility of electronic services for taxpayers;

      7) performance of other tasks provided for by the legislation of the Republic of Kazakhstan.

      2. The system of tax authorities consist of the authorized agency and its territorial subdivisions by regions, cities of republican significance and capital, by districts, cities and districts in cities, as well as inter-district territorial subdivisions. In case of creation of special economic zones, the territorial subdivisions of the authorized agency may be set up in the territories of these zones.

      Tax authorities have codes approved by the authorized body.

      3. The authorized body is in charge of tax authorities.

      4. Tax authorities have a symbol, the description and procedure for the use of which shall be approved by the authorized body.

      Footnote. Article 18 as amended by the Law of the Republic of Kazakhstan dated 28.12.2018 № 210-VI (shall be enforced from 01.01.2019).

Article 19. The rights and obligations of tax authorities

      1. Tax authorities are entitled:

      1) within their competence, to develop and approve regulatory legal acts provided for by this Code;

      2) to carry out international cooperation on taxation issues, including the exchange of information, with authorized bodies of foreign states;

      3) in the course of tax control, to require of a taxpayer (tax agent) thegranting rightof access to software data for the automation of book-keeping and tax accounting and (or) an information system containing data on primary accounting documents, accounting registers, information on taxable and (or) tax-related items, where a taxpayer (tax agent) uses such software and (or) information system, except for the access to software data and (or) information system of second-tier banks and organizations carrying out certain types of banking operations, which contain information constituting a bank secret in accordance with the Laws of the Republic of Kazakhstan.

      The exception set forth in part one of this Subparagraph shall not apply to tax authorities’ requirements presented in the course of implementation of horizontal monitoring and a tax audit in respect of income and expenses;

      4) to require of a taxpayer (tax agent):

      the submission of documents confirming the accuracy of calculation and duly payment (withholding and transfer) of taxes and payments to the budget, complete and timely calculation, withholding and transfer of social welfare payments;

      written explanations about tax forms drawn up by a taxpayer (tax agent), as well as financial statements of a taxpayer (tax agent), including consolidated financial statements of a resident taxpayer (tax agent), as well as financial statements of its subsidiaries, located outside the Republic of Kazakhstan, together with an audit report in the event that the laws of the Republic of Kazakhstan prescribe a mandatory audit for such a person;

      5) to receive information, the submission of which shall be provided by Subparagraphs 1), 2), 3) and 6) of Article 24 and Article 27 of this Code, from second-tier banks and organizations carrying out certain types of banking operations, custodians, central depository, brokers and (or) dealers entitled to maintain clients’ accounts as nominee holders of securities, investment portfolio managers, as well as insurance organizations;

      6) to receive from second-tier banks and organizations carrying out certain types of banking operations information on the existence and numbers of bank accounts, on the balances and movements of money in these accounts, in compliance with the requirements set by the laws of the Republic of Kazakhstan for disclosure of information constituting commercial, banking and other law-protected secrets, with regard to persons specified in subparagraph 13) of Article 24 of this Code;

      7) in the course of a tax audit, in accordance with the procedure prescribed by the Code on Administrative Offences of the Republic of Kazakhstan, to seize documents of a taxpayer (tax agent) indicative of administrative offences;

      8) in the course of a tax audit of an individual, who, in accordance with this Code, is under the obligation to submit a declaration of assets and liabilities, to verify the accuracy of information about the property reflected in the said declaration, subject to state or other registration, as well as property, on which rights and (or) transactions are subject to state or other registration;

      9) to involve specialists in tax audits;

      10) to bring to court claims for declaring transactions invalid, for liquidation of a legal entity on the grounds set forth in subparagraphs 1), 2), 3) and 4) of paragraph 2 of Article 49 of the Civil Code of the Republic of Kazakhstan, and also other claims within their competence and consistent with the tasks set by the legislation of the Republic of Kazakhstan.

      2. Tax authorities shall:

      1) observe the rights of a taxpayer (tax agent);

      2) protect interests of the state;

      3) provide a taxpayer (tax agent) with information on current taxes and payments to the budget, amendments to the tax legislation of the Republic of Kazakhstan, clarify issues concerning the application of the tax legislation of the Republic of Kazakhstan;

      4) within their competence, explain and comment on the commencement, fulfillment and termination of a tax obligation.

      For taxpayers who are on horizontal monitoring, the explanations and comments provided by part one of this Subparagraph shall be carried out by the authorized agency. At the same time, for such taxpayers, the authorized agency also provides preliminary explanations and comments regarding the planned transactions (operations);

      5) ensure, within a limitation period, the safety of the data confirming the payment of taxes and payments to the budget;

      6) give access to tax authorities’ information system to the authorized state body that carries out financial monitoring and takes other measures to counteract money laundering in accordance with the legislation of the Republic of Kazakhstan;

      7) in accordance with the procedure and in cases specified by this Code, place on the website of the authorized body information on taxpayers (tax agents) who:

      have tax debt;

      are recognized as inactive in accordance with the tax legislation of the Republic of Kazakhstan;

      to which issuing of electronic invoices in the information system of electronic invoices is limited pursuant to paragraph 1 of Article 120-1 of this Code;

      have registration declared invalid pursuant to a final and binding court judgment;

      8) provide a taxpayer (tax agent) with free forms of standard tax applications and (or) software required for filing tax returns and applications in electronic form;

      9) consider a complaint of a taxpayer (tax agent) about actions (inaction) of officials of tax authorities;

      10) annually, at the request of the National Chamber of Entrepreneurs of the Republic of Kazakhstan, submit information on the names and identification numbers of business entities, which total annual income meets the criteria set by the Law of the Republic of Kazakhstan “On the National Chamber of Entrepreneurs of the Republic of Kazakhstan”;

      11) apply methods of ensuring the fulfillment of a tax obligation and forcibly collect tax debt from a taxpayer (tax agent);

      12) control the compliance with the procedure for recording, storing, valuing, further use and realization of property transferred into state ownership, for its complete and timely transfer to an appropriate authorized state body in accordance with the legislation of the Republic of Kazakhstan, as well as full and timely receipt of money by the budget in case of its sale;

      13) monitor activities of authorized state bodies and local executive bodies in terms of accuracy of calculation, fullness of collection and timely transfer of taxes and payments to the budget;

      14) pursuant to a tax application of a taxpayer (tax agent), produce a statement on the amount of income received by a non-resident from sources in the Republic of Kazakhstan and on taxes withheld (paid) in accordance with the procedure and within the time limits established by this Code,

      15) post on the authorized body’s website the information on the individual identification number of individuals who have submitted:

      assets and liabilities declarations;

      income and property declarations;

      16) provide access for the national security authorities of the Republic of Kazakhstan to the tax authorities’ information system for the purposes and in the manner prescribed by the Law of the Republic of Kazakhstan "On the National Security Bodies of the Republic of Kazakhstan";

      17) in the course of a thematic tax audit on conformity of the name, quantity (volume) of goods with the information indicated in the accompanying invoices for goods when carrying out international road transportation from the territory of one member state of the Eurasian Economic Union to the territory of another member state of the Eurasian Economic Union through the territory of the Republic of Kazakhstan, to withdraw documents, goods and articles that testify to the committed administrative offenses, in the manner prescribed by the Code of the Republic of Kazakhstan on Administrative Infractions.

      3. Tax authorities have other rights and perform other duties established by the legislation of the Republic of Kazakhstan.

      4. When revealing during tax audit the facts of evading taxes and payments to the budget, as well as deliberate bankruptcy, indicating signs of a criminal offense, the tax authorities shall send materials related to their jurisdiction to the relevant law enforcement bodies for making a procedural decision in accordance with the laws Republic of Kazakhstan.

      Footnote. Article 19 as amended by the Law of the Republic of Kazakhstan dated 02.07.2018 № 166-VI (shall be enforced from 01.01.2019); № 290-VІ dated December 27, 2019 (shall be enforced upon expiry of ten calendar days after the day of its first official publication); dated 10.12.2020 № 382-VI (effective from 01.01.2021); dated 21.12.2022 № 165-VII (enforcement, see Art 4).

Article 20. Material support, legal and social protection of tax officials

      1. Performing his/her official duties, an official of tax authorities shall be protected by law.

      2. Failure to comply with lawful requirements of an official of tax authorities, insult, threat, violence or encroachment on the life, health, property of an official of tax authorities or his/her family members in connection with his/her official activities, other actions that prevent an official of tax authorities from performing official duties, entail responsibility established by the laws of the Republic of Kazakhstan.

      3. In case of average-severity damage to health in connection with the performance of official activities, an official of tax authorities is paid one-time subsidy equal to five monthly salaries from the budget.

      4. In case of a serious injury to health, in connection with the performance of official duties, disabling a tax official from further performance of professional activities, he/she is paid one-time subsidy equal to five years’ earnings from the budget, as well as the difference between his/her salary and pension (for a lifetime).

      5. In the event of the death of an official of tax authorities during the performance of his/her official duties, the family of the deceased or his/her dependants (heirs):

      1) are paid one-time subsidy from the budget equal to ten years’ earnings for the position last held by the deceased;

      2) state social benefits in the event of the loss of a breadwinner shall be assigned in the amount and manner established by the legislation of the Republic of Kazakhstan on social protection.

      6. Damage to the health and property of an official of tax authorities, as well as damage to the health and property of family members and close relatives of an official of tax authorities in connection with the performance of his/her official duties, is subject to compensation in accordance with the legislation of the Republic of Kazakhstan.

      Footnote. Article 20 as amended by the Law of the Republic of Kazakhstan dated12.12.2023 № 45-VIII (shall be enforced from 01.07.2023).

Article 21. Powers of local executive bodies

      1. Akims of towns of district significance, settlements, villages, rural districts (hereinafter referred to as akims) organize collection of taxes on property, vehicles, land to be paid by a taxpayer that is an individual.

      2. The collection of taxes specified in paragraph 1 of this article shall be carried out on the basis of a receipt that is a document of strict reporting. The form of a receipt is approved by the authorized body.

      3. Organizing the collection of taxes specified in paragraph 1 of this article, akims shall ensure:

      1) delivery of a notice of tax amount to a taxpayer that is an individual within five business days from its receipt from tax authorities;

      2) issuance of a payment receipt to a taxpayer that is an individual if the latter paid taxes in cash;

      3) transfer of tax amounts to a second-tier bank or an organization carrying out certain types of banking operations, on a daily basis, not later than the next business day after the money was received, for its further transfer to the budget. If daily cash receipts are less than 10 times the monthly calculated index established by the law on the republican budget and effective as of January 1 of a relevant financial year, and if there is no second-tier bank or organization carrying out certain types of banking operations in a populated locality, the money is transferred once in three business days;

      4) accurate completion and safety of receipts;

      5) submission to a tax authority of reports on the use of receipts and also on the transfer of tax amounts to a second-tier bank or an organization carrying out certain types of banking operations, in accordance with the procedure and within the time limits established by the authorized body.

Article 22. Interaction of tax authorities with authorized state bodies, local executive bodies and other persons

      1. Tax authorities interact with authorized state and local executive bodies, develop and adopt joint control measures in accordance with the legislation of the Republic of Kazakhstan, provide mutual exchange of information.

      2. Authorized state and local executive bodies are obliged to assist tax authorities in the performance of tasks related to implementation of tax control.

      3. The authorized state body in the field of environmental protection and its territorial bodies are required to submit, in accordance with the procedure set forth in paragraph 3 of Article 573 of this Code, information on the results of their checks of compliance with the environmental legislation of the Republic of Kazakhstan (state environmental control).

      4. Authorized state bodies are obliged to submit to the authorized body information on individuals included in the list in accordance with the procedure and within the time limits set forth in Article 26 of this Code.

      5. Tax authorities and local executive bodies shall interact with each other for implementation of tax collection in accordance with the procedure set forth in Article 21 of this Code.

      6. The powers of authorized state and local executive bodies to collect payments to the budget and provide information on them are determined by the Special Part of this Code.

      7. Tax authorities have the right to interact with authorized state bodies, local executive bodies and other persons electronically in accordance with the procedure established by this Code.

      8. In the course of a tax audit, tax authorities shall interact with the authorized body for regulation, control and supervision of the financial market and financial organizations to obtain an opinion in respect of the audited taxpayer on the compliance of the amount of insurance reserves for unearned premiums, non- incurred losses, declared but unsettled losses that have occurred, but undeclared losses to the requirements established by the legislation of the Republic of Kazakhstan on insurance and insurance activities.

      The authorized body for regulation, control and supervision of the financial market and financial organizations, upon the request of the authorized body, shall submit such a conclusion in the manner determined by the authorized body jointly with the authorized body for regulation, control and supervision of financial market and financial organizations.

      9. The authorized body, the National Bank of the Republic of Kazakhstan and the authorized body for regulation, control and supervision of the financial market and financial organizations shall develop and take joint control measures, in accordance with the legislation of the Republic of Kazakhstan, ensure the mutual exchange of information.

      The authorized agency assists the National Bank of the Republic of Kazakhstan in performing tasks related to currency control.

      The authorized body shall have the right to carry out information interaction with the National Bank of the Republic of Kazakhstan and the authorized body for regulation, control and supervision of the financial market and financial organizations electronically. The procedure for interaction of the authorized body with the National Bank of the Republic of Kazakhstan and the authorized body for regulation, control and supervision of the financial market and financial organizations shall be determined by joint acts.

      10. The National Bank of the Republic of Kazakhstan provides the authorized agency with information received from authorized banks on payments and (or) money transfers from the Republic of Kazakhstan and to the Republic of Kazakhstan of an individual (to an individual), legal entity (to a legal entity), as well as a structural unit (to a structural unit) of a legal entity in currency transactions in the amount of more than 50 000 US dollars in equivalent, conducted through second-tier banks and organizations carrying out certain types of banks operations on transactions (contracts), including fictitious sale operations.

      The information specified in part one of this Paragraph shall be sent in the manner, in the form and within the time limits established by jointly-authored document of the authorized agency and the National Bank of the Republic of Kazakhstan. 

      11. Quarterly, tax authorities provide the authorized state body in the field of environmental protection with information on manufacturers, indicating their legal addresses, volumes and types of products (goods) manufactured in the territory of the Republic of Kazakhstan which are subject to extended obligations of manufacturers (importers).

      12. Authorized state bodies granting subsoil use rights and local executive bodies shall submit to a tax authority copies of subsoil use contracts and (or) non-disclosure agreements concluded with subsoil users and (or) minutes of the State Commission on mineral reserves of the Republic of Kazakhstan ofthe approval of reserves of useful fossils and entry of mineral reserves in the state balance sheet, as well as additions and amendments to them within five business days from their conclusion or introduction of additions and amendments to them, also by way of automated exchange of information.

      13. Local executive bodies submit information to local tax authorities on the use of tickets by taxpayers with regard to urban public transportation services in the form approved by the authorized body.

      14. Persons who avail of information about violations in the use of a till and cash register equipment (device) intended for accepting payments using payment cards, shall have the right to report to the tax authority about the facts of violations known to them, confirmed by video recording.

      A person who has reported the facts of violation in the use of a till and cash register equipment (device) intended for accepting payments using payment cards, if such a fact is proven, shall be rewarded in the manner determined by the Government of the Republic of Kazakhstan.

      The provisions of part two of this paragraph shall not apply to persons who knowingly provided false information about the facts of offenses committed. Furthermore, persons who knowingly provided false information shall bear responsibility established by the laws of the Republic of Kazakhstan.

      15. The authorized body shall interact with the authorized state bodies and the National Chamber of Entrepreneurs of the Republic of Kazakhstan in order to maintain an information system for independent verification by the taxpayer of counterparties based on indices calculated according to the methodology approved by the authorized body in agreement with the National Chamber of Entrepreneurs of the Republic of Kazakhstan. The interaction procedure is determined by the authorized body.

      Footnote. Article 22 as amended by the Law of the Republic of Kazakhstan dated 01.01.2019 № 215-VI (shall be enforced upon expiry of three months after the day its first official publication); № 262-VI dated 03.07.2019 (shall be enforced since 01.01.2020); dated 10.12.2020 № 382-VI (effective from 01.01.2021).

Article 23. Interaction of the authorized body with military administration bodies

      1. Local military administration bodies shall submit information to the authorized body on individuals called up for obligated military service and discharged from compulsory military service within the following terms:

      1) no later than July 31 of the year in which in April – June the individuals were:

      called up for compulsory military service;

      discharged from compulsory military service;

      2) no later than January 31 of the year following the year in which in October – December the individuals were:

      called up for compulsory military service;

      discharged from compulsory service.

      2. The Ministry of Defense of the Republic of Kazakhstan shall submit to the authorized body, in the manner prescribed by the legislation of the Republic of Kazakhstan, the list of local military administration bodies within the following terms:

      1) no later than January 1 of the year specified in subparagraph 2) of paragraph 1 of this article;

      2) no later than July 1 of the year specified in subparagraph 1) of paragraph 1 of this article.

Article 24. Responsibilities of second-tier banks and organizations carrying out certain types of banking operations

      Second-tier banks and organizations carrying out certain types of banking operations are obliged:

      1) when opening bank accounts for a taxpayer - a legal entity, including a non-resident, its structural units, an individual registered as an individual entrepreneur or a person engaged in private practice, a foreigner and a stateless person, or when changing an individual identification code in a bank account in the cases provided for in Articles 60-1, 61-2, 61-11, 61-12 of the Law of the Republic of Kazakhstan "On Banks and Banking Activities in the Republic of Kazakhstan", the authorized body shall be notified of the opening or change of these accounts via telecommunications networks that ensure a guaranteed message delivery no later than two business days following the day of their opening or change, indicating the identification number.

      Notification shall not be required for bank accounts intended for storing pension assets of the unified accumulative pension fund and voluntary accumulative pension funds, assets of the social health insurance fund, assets of the State Social Insurance Fund, assets that are collateral for the issue of bonds of a special financial company, and assets of an investment fund, savings accounts of non-resident legal entities, foreigners and stateless persons, correspondent accounts of foreign correspondent banks, bank accounts intended for receiving benefits and social payments paid from the state budget and (or) the State Social Insurance Fund, financial assistance provided in accordance with subparagraph 1) of paragraph 4 of Article 112 of the Social Code of the Republic of Kazakhstan, current accounts intended for crediting money on the terms of a notary deposit, a current account of a private bailiff intended for storing collected amounts in favor of creditors, escrow accounts, bank accounts under the contract on educational savings deposit concluded in accordance with the Law of the Republic of Kazakhstan Kazakhstan "On the State Educational Accumulative System".

      Information on taxpayers, including individuals registered as individual entrepreneurs or private practice owners, is provided to second-tier banks and organizations carrying out certain types of banking operations to enable them to fulfill their obligations under this subparagraph and subparagraphs 4), 6), 8), 11), 13) and 15) of this article, in accordance with the procedure established by the authorized body in coordination with the National Bank of the Republic of Kazakhstan.

      If it is impossible to notify of the opening or change of these accounts via the telecommunications network for technical problems, the notification shall be sent on paper to the tax authority at the location (residence) of the taxpayer within two business days;

      2) in accordance with the international treaty of the Republic of Kazakhstan on the exchange of information, to provide information on the existence of bank accounts and their numbers, on the balance of money in these accounts, as well as information on the existence, type and value of other assets, including those placed on metal accounts or managed by non-resident individuals, non-resident legal entities, as well as legal entities, whose beneficial owners are non-residents, in accordance with the procedure and within the time limits established by the authorized body in coordination with the National Bank of the Republic of Kazakhstan;

      3) provide information at the authorized body’s request on the availability of bank accounts and their numbers, on the balances and cash flow on these accounts, other information related to the agreement concluded between an individual or legal entity and a second-tier bank, an organization carrying out certain types of banking operations, an agreement providing for the provision of banking services, as well as information on the availability, type and cost of other property, including those placed on metals accounts or managed by individuals and legal entities specified in the request of a foreign state’s authorized body sent in accordance with an international treaty of the Republic of Kazakhstan;

      4) when accepting payment documents for the payment of taxes and payments to the budget, social welfare payments, to verify the identification number in accordance with the rules for identification number creation.

      If an identification number indicated in a payment document differs from the data of the authorized state body in charge of creation of identification numbers and maintenance of national registers of identification numbers or does not exist, second-tier banks or organizations carrying out certain types of banking operations shall refuse to execute such a payment document.

      The provisions of parts one and two of this subparagraph shall not apply to making payments to the budget, provided for by subparagraph 2) of paragraph 1 of Article 189 of this Code, by a foreigner and stateless person;

      5) to refuse to execute a payment document for tax on vehicles of individuals in case of discrepancy of the identification number of cars and trucks, buses indicated in the payment document with the data submitted by the authorized body for road safety.

      If there is no vehicle identification number in the data submitted by the authorized body for road safety, second-tier banks or organizations carrying out certain types of banking operations may not refuse to execute a payment document for tax on vehicles of individuals;

      6) when closing bank accounts for a taxpayer, referred to in subparagraph 1) of this article, the authorized body shall be notified of their closure via telecommunications network that ensures guaranteed message delivery no later than two business days following the day of their closure, indicating the identification number.

      If it is impossible to notify of the closure of the said accounts via the telecommunications network due to technical problems, the notification shall be sent in hard copy to the tax authority at the location (residence) of the taxpayer within two business days;

      7) upon termination of recognition of income in the form of remuneration for a granted credit (loan) by suspending the payment of such remuneration to an individual registered as an individual entrepreneur or to a legal entity, to notify the authorized body thereof on or before March 31 of a year following the tax accounting period determined in accordance with Article 314 of this Code, in which such recognition was terminated, in the form established by the authorized body;

      8) if there is enough money in bank accounts of a client to satisfy all demands made on him/her/it, to execute the taxpayer’s payment orders for taxes and payments to the budget from his/her/its bank account as a matter of priority. Likewise, to execute collection orders of tax authorities on the recovery of tax debt within one business day following the receipt of tax authorities’ instructions.

      If money in bank accounts is insufficient to satisfy all demands made on a client, a second-tier bank withdraws money to pay off tax debt in the order of priority set by the Civil Code of the Republic of Kazakhstan;

      9) to transfer the amounts of taxes, payments to the budget and social welfare payments:

      on the day of their initiation by a taxpayer, except for cases where payment is made using a payment card;

      not later than one business day from writing off money from a taxpayer’s bank account in cases where payment is made using a payment card;

      during a business day, but not later than the next business day of the payment at cash departments of second-tier banks or organizations carrying out certain types of banking operations, or payment in cash through point-of-sale terminals of second-tier banks or organizations carrying out certain types of banking operations;

      10) ensure access of an official of tax authorities to checks of the availability of money and transactions in bank accounts of an audited individual registered as an individual entrepreneur or a private practice owner or a legal person, given a relevant order;

      11) upon the decision of a tax authority, in cases provided for by this Code, to suspend all debit transactions in bank accounts, except for correspondent ones, of an individual registered as an individual entrepreneur or a private practice owner, a legal entity, a structural unit of a legal entity or structural unit of a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment, in accordance with the procedure established by

      the laws of the Republic of Kazakhstan, with due regard to paragraph 2 of Article 118 of this Code;

      12) in accordance with the civil legislation of the Republic of Kazakhstan, upon termination of obligations for credits (loans) granted to a borrower, who is an individual registered as an individual entrepreneur or a legal entity as of the date of termination of an obligation, within thirty calendar days, to notify the tax authority at the location (place of residence) of the borrower of the amount of the terminated obligation.

      The provisions of part one of this subparagraph shall not apply if an obligation is terminated due to its execution;

      13) within ten business days from the receipt of a tax authority’s request, to submit information on the existence of bank accounts and their numbers, on the balances and movements of money in these accounts:

      of a legal entity and (or) its structural unit audited for tax-related issues;

      an individual whose obligation to submit a declaration of assets and liabilities arouse;

      of an individual registered as an individual entrepreneur or a private practice owner audited for tax-related issues;

      of an individual entrepreneur, a private practice owner, a legal entity subject to special considerations in the performance of a tax obligation when the activity is terminated in accordance with Articles 59 and 66 of this Code;

      of an individual registered as an individual entrepreneur or a private practice owner, a legal entity and (or) its structural unit, whose actual absence from the place of location is confirmed by the procedure set forth in Article 70 of this Code, and who failed to submit tax returns within six months after the deadline for their filing set by this Code, except for its extension in cases provided for by this Code;

      of an individual deregistered as an individual entrepreneur in accordance with Article 67 of this Code for a time period not exceeding the limitation period set in paragraph 2 of Article 48 of this Code;

      an individual registered as an individual entrepreneur, a legal entity, a structural unit of a legal entity that has a tax debt not paid off within two months from the date of its occurrence, in the amount of more than 5,000 times the monthly calculation index established by the law on the republican budget and the relevant financial year effective as of January 1;

      of an inactive individual registered as an individual entrepreneur, a legal entity in accordance with the procedure prescribed by the authorized body in coordination with the National Bank of the Republic of Kazakhstan;

      of a person registered in accordance with the procedure established by the law of the Republic of Kazakhstan as a candidate for President of the Republic of Kazakhstan, as a deputy of the Parliament of the Republic of Kazakhstan and maslikhat, as well as a member of local self-government bodies and his/her spouse;

      of a person who is a candidate for public office or for a position related to the performance of state functions or those equated to them, and his/her spouse;

      of a person holding a public office, during the period of his/her being in office, and his/her spouse during the same period;

      of a person released on parole from serving a sentence;

      a legal entity whose activity is the organization and conduct of gambling and (or) betting.

      14) submit, within ten working days from the date of receiving the tax authority's request, information on granted loans to an individual who is under obligation to submit a declaration of assets and liabilities, indicating the repayment amounts, including remuneration.

      The information provided for in subparagraph 13) of part one of this article, with the exception of paragraph eight, shall be submitted in the form established by the authorized body in agreement with the National Bank of the Republic of Kazakhstan. The information provided for by part one of this subparagraph shall be submitted in the form established by the authorized body in agreement with the authorized body for regulation, control and supervision of the financial market and financial organizations;

      15) to refuse in opening bank accounts, with the exception of correspondent accounts, as well as bank accounts intended for receiving benefits and social payments paid from the state budget and the State Social Insurance Fund, financial assistance provided in accordance with subparagraph 1) of paragraph 4 of Article 112 of the Social Code of the Republic of Kazakhstan, pensions paid from the state budget and (or) a unified accumulative pension fund, and (or) a voluntary accumulative pension fund, alimony (money intended for the maintenance of minors and disabled adult children), as well as bank accounts under the contract on educational savings deposit concluded in accordance with the Law of the Republic of Kazakhstan "On the State Educational Savings System, bank accounts intended for the transfer of payments and subsidies for the purpose of paying for rented housing in a private housing stock, lump-sum pension payments transferred from a unified accumulative pension fund for the purpose of improving housing conditions and (or) payment for treatment”:

      a taxpayer recognized inactive in accordance with the procedure set forth in Article 91 of this Code;

      a taxpayer who has an open bank account with this second-tier bank, which is subject to collection orders or orders to suspend debit operations in the taxpayer’s bank accounts issued by tax authorities;

      a taxpayer who has tax debt, debts on social payments.

      At the same time, with consent of the taxpayer who has tax arrears, debts on social payments, the bank shall be entitled to open a bank account, provided that debit transactions are carried out on such a bank account after the full repayment of tax arrears, debts on social payments, including by transferring these types of debts by the taxpayer from the specified bank account.

      The provisions of part one of this Subparagraph shall not apply:

      in case of opening bank accounts by a parent bank in lieu of bank accounts transferred by a second-tier bank within operations for simultaneous transfer of assets and liabilities of second-tier banks in accordance with the legislation of the Republic of Kazakhstan on banks and banking activity and bank accounts opened by a successor bank in lieu of those transferred by a second-tier bank in case of its incorporation within their reorganization;

      upon opening bank accounts by a taxpayer, in respect of whom a court decision has entered into force on declaring it bankrupt and liquidating with the initiation of bankruptcy proceedings;

      in case of paying the amount of debt by a taxpayer provided by Sub-paragraph four of part one of this Subparagraph on the day of contacting a second-tier bank or organization carrying out certain types of banking operations to open a bank account;

      16) provide information on taxpayers engaged in collection activities under agreements containing the conditions for the transfer of rights (claims) to the tax authority at the location of the said taxpayers no later than the 25th day of the month following the quarter, in the form established by the authorized body in agreement with the authorized body regulation, control and supervision of the financial market and financial organizations;

      16-1) provide information on taxpayers exercising the creditor’s rights in relation to the right (claim) assigned to him under the bank loan agreement under the trust management agreement concluded with a collector agency, information to the tax authority at these taxpayers’ location no later than the 25th day of the month following per quarter, in the form established by the authorized body in coordination with the authorized body for regulation, control and supervision of the financial market and financial organizations;

      17) to submit information on the existence of bank accounts and their numbers, on the balances and movements of money in these accounts of taxpayers registered for the activity provided for by subparagraph 10) of paragraph 1 of Article 88 of this Code, in accordance with the procedure and within the time limits established by the authorized body in coordination with the National Bank of the Republic of Kazakhstan.;

      18) excluded, in accordance with the Law of the Republic of Kazakhstan dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022);

      19) at the request of the authorized body, provide the taxpayers - individual registered as an individual entrepreneur or a person engaged in private practice, a legal entity with information on the total amounts of payments for the calendar year received on the current account through the use of equipment (device), intended for making payments using payment cards and mobile payments.

      The categories of taxpayers, the procedure, form and terms for submitting information are established by the authorized body in agreement with the National Bank of the Republic of Kazakhstan.

      20) submit information and (or) documents to the authorized body in accordance with the rules for withdrawing cash from bank accounts by business entities, approved by a joint act of the National Bank of the Republic of Kazakhstan, the authorized body and the authorized body for regulation, control and supervision of the financial market and financial organizations;

      21) submit to the authorized body for taxpayers - individuals registered as individual entrepreneurs, applying certain special tax regimes and being users of a special mobile application, information on the total amounts of payments received on the account for entrepreneurial activities for the calendar month, except for the amounts of payments, information on which is received in a special mobile application by checks of such an app in accordance with the provisions of paragraph 4 of Article 686-1 of this Code.

      The procedure, form and terms for submitting information are established by the authorized body in agreement with the National Bank of the Republic of Kazakhstan;

      22) provide the authorized body with information on the total amounts of payments and transfers for the calendar year made in favor of and in the context of foreign companies specified in paragraphs 1 and 2 of Article 779 of this Code no later than the 15th day of the second month following the reporting year.

      In order to obtain information, the authorized body sends to second-tier banks and organizations engaged in certain types of banking operations the information specified in subparagraph 4-1) of paragraph 1 of Article 778 of this Code no later than the 10th day of the month following the reporting year.

      The information and data specified in parts one and two of this subparagraph are provided in the manner, in the form and within the time limits established by the authorized body in agreement with the National Bank of the Republic of Kazakhstan;

      Subparagraph 23) is suspended from 01.01.2024 to 01.01.2025 by the Law of the Republic of Kazakhstan dated 25.12.2017 № 121-VI and during the period of suspension this paragraph is valid in the following edition.

      23) upon identification of transactions that have signs of receiving income from entrepreneurial activity according to certain criteria established by the authorized body in agreement with the National Bank of the Republic of Kazakhstan, to provide information on the following individuals:

      persons holding a responsible government position and their spouses;

      persons authorized to perform government functions and their spouses;

      persons equivalent to persons authorized to perform government functions and their spouses;

      persons who are obliged to submit a declaration in accordance with the Constitutional Law of the Republic of Kazakhstan "On Elections in the Republic of Kazakhstan" and the laws of the Republic of Kazakhstan "On Combating Corruption", "On Banks and Banking Activities in the Republic of Kazakhstan", "On Insurance Activities", "On the Securities Market";

      employees of state institutions and their spouses, as well as employees of quasi-public sector entities and their spouses, with the exception of persons specified in subparagraph 1) of part one of this Article.

      heads, founders (participants) of legal entities and their spouses, individual entrepreneurs and their spouses, with the exception of persons specified in subparagraphs 1) and 2) of part one of this Article.

      The criteria for classifying transactions carried out on bank accounts of individuals as transactions that have characteristics of receiving income from entrepreneurial activity, the procedure, form and deadlines for submitting information shall be established by the authorized body in agreement with the National Bank of the Republic of Kazakhstan.

      For the purposes of this Article, accounts of state institutions opened with the central authorized body for budget execution shall be equated to bank accounts, and the central authorized body for budget execution shall be equated to an organization carrying out certain types of banking operations.

      The reports and information provided for in subparagraphs 7), 12), 13) and 16) of part one of this Article shall be submitted via a telecommunications network. If it is impossible to submit them via a telecommunications network due to technical problems, the mentioned reports and information shall be sent on paper.

      The information submitted by second-tier banks and organizations carrying out certain types of banking operations, in accordance with this Code, shall be used by tax authorities in the manner determined by the authorized body.

      Footnote. Article 24 as amended by the Law of the Republic of Kazakhstan dated 02.07.2018 № 168-VІ (shall be enforced from 01.01.2019); dated 21.01.2019 № 217-VI (shall be enforced upon expiry of ten calendar days after its first official publication);dated 02.04.2019 № 241-VI (enforcement see Article 2); № 262-VI dated 03.07.2019 (shall be enforced since 01.01.2020); № 290-VІ dated December 27, 2019 (shall be enforced upon expiry of ten calendar days after the day of its first official publication); dated 02.07.2020 № 354-VI (effective from 01.01.2021); dated 10.12.2020 № 382-VI (effective from 01.01.2021); dated 20.12.2021 № 85-VII (see Article 2 for the procedure for enactment); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023); dated 20.03.2023 № 213-VII (shall be enforced sixty calendar days after the date of its first official publication); dated 12.12.2023 № 45-VIII (shall be enforced upon expiration of sixty calendar days after the day of its first official publication); dated 01.07.2024 № 105-VIII (shall be enforced upon expiry of ten calendar days from the date of its first official publication).

Article 24-1. Obligation of payment organizations to provide information to the authorized body

      Payment organizations are obliged to provide the authorized body with information on the total amounts of payments and transfers for the calendar year made in favor of and in the context of foreign companies specified in paragraphs 1 and 2 of Article 779 of this Code no later than the 15th day of the second month following the reporting year.

      In order to obtain information, the authorized body sends to payment organizations the information specified in subparagraph 4-1) of paragraph 1 of Article 778 of this Code no later than the 10th day of the month following the reporting year.

      The information and data specified in parts one and two of this article are provided in the manner, in the form and within the time limits established by the authorized body in agreement with the National Bank of the Republic of Kazakhstan.

      Footnote. The law is supplemented by Article 24-1, in accordance with the Law of the Republic of Kazakhstan dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022).

Article 25. Cooperation of authorized state agencies and the State Corporation "Government for Citizens" for implementation of tax administration

      Footnote. Heading of Article 25 as amended by the Law of the Republic of Kazakhstan dated 24.05.2018 № 156-VI (shall be enforced upon expiry of ten calendar days after its first official publication).

      For implementation of tax administration, tax authorities interact with the following authorized state agencies and the State Corporation “Government for Citizens”:

      1) performing state registration, reregistration of legal entities, state registration of termination of the activity of legal entities, registration, reregistration, deregistration of structural units;

      2) in the field of state statistics;

      3) performing accounting and (or) registration of taxable and tax-related items, including:

      state registration of rights to real estate;

      state registration of the pledge of movables and vessel mortgage;

      state registration of radio electronic means and high-frequency devices;

      state registration of space objects and rights to them;

      state registration of vehicles;

      state registration of medicinal products and medical devices;

      state registration of rights to works and objects of related rights, license agreements on the use of works and objects of related rights;

      registration of mass media;

      4) issuing licenses, certificates or other licensing and registration documents;

      5) registering individuals at their place of residence in the Republic of Kazakhstan;

      6) registering vital statistics acts;

      7) performing notarial acts;

      8) forguardianship and trusteeship;

      9) fortransport and communications;

      10) carrying out state regulation in the field of subsoil use in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use;

      11) carrying out foreign policy activity;

      11-1) carrying out management and cross-sectoral coordination in digital assets area;

      12) other authorized state bodies determined by the Government of the Republic of Kazakhstan.

      Footnote. Article 25 as amended by the Law of the Republic of Kazakhstan dated 24.05.2018 № 156-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 28.12.2018 № 211-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 21.12.2022 № 165-VII (shall be enforced from 01.07.2023); dated 06.02.2023 № 196-VII (effective from 01.01.2024).

Article 26. Duties of authorized state bodies, the National Bank of the Republic of Kazakhstan, an authorized body for regulation, control and supervision of the financial market and financial organizations, local executive bodies, organizations and authorized persons in interaction with tax authorities

      Footnote. The title of Article 26 as amended by laws of the Republic of Kazakhstan № 241-VI dated 02.04.2019 (shall be enforced since 01.01.2019); № 262-VI dated 03.07.2019 (shall be enforced since 01.01.2020).

      1. Authorized state bodies performing state registration, reregistration of legal entities, state registration of termination of the activity of legal entities, registration, reregistration, deregistration of structural units are required, within three business days from the day of state registration, reregistration of a legal entity, state registration of termination of the activity of legal entities, registration, reregistration, deregistration of a structural unit, to submit information in electronic form on state registration, reregistration of a legal entity, state registration of termination of the activity of legal entities, registration, reregistration, deregistration of a structural unit to a tax authority, second-tier banks or organizations carrying out certain types of banking operations.

      2. Unless otherwise provided for by this article, authorized state bodies issuing licenses, certificates or other licensing and registration documents are required to submit to tax authorities at their location information on taxpayers to whom licenses and annex (annexes) thereto were issued (terminated), as well as certificates or other licensing and registration documents, and also on items taxed with payments to the budget in accordance with the procedure and within the time limits established by Section 18 of this Code, and in the forms established by the authorized body.

      Internal affairs bodies issuing permits to a labor immigrant are required to submit to tax authorities at their location information on taxpayers who received labor immigrant permits in accordance with the procedure, within the time limits and in the form established by the authorized body.

      3. Authorized state agenciesand the State Corporation “Government for Citizens” responsible for the record and (or) registration of taxable and (or) tax-related items shall be required to provide information on taxpayers owning taxable and (or) tax-related items, as well as on taxable and (or) tax-related items to tax authorities in accordance with the procedure, within the time limits and in the form established by the authorized agency.

      4. Authorized state agenciesand the State Corporation “Government for Citizens” collecting payments to the budget, recording and (or) registering taxable and (or) tax-related items shall be required to indicate a taxpayer identification number in submitted information, except for individuals using specially protected natural areas for scientific, environmental-educational, tourist, recreational and limited economic purposes.

      5. The authorized state body responsible for registering the arrival (departure) of foreigners is obliged to submit information on foreign incomers indicating the purpose, place and duration of their stay to a tax authority, within ten business days after the registration of their arrival (departure) in accordance with the procedure established by the authorized body.

      6. The authorized body for investments shall be obliged to submit to the authorized body information on investment contracts concluded in accordance with the legislation of the Republic of Kazakhstan in the field of entrepreneurship and providing for the implementation of investment priority projects, as well as information on the termination of these investment contracts and other information in the manner, terms and according to the forms that are established by the authorized body in agreement with the authorized investment body.

      6-1. The authorized body in the field of state support for industrial activities shall provide information to the authorized body on legal entities engaged in the collection (procurement), storage, processing and sale of scrap and waste of non-ferrous and ferrous metals, and persons engaged in the sale of such scrap and waste, in the manner, terms and in the form established by the authorized body in the field of state support for industrial activities in coordination with the authorized body.

      7. Authorized state and local executive bodies exercising state regulation within their competence in the field of subsoil use in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use are required to submit to a tax authority at their location information on participants and details of a transaction for which tax obligations arise in accordance with Article 650 of this Code, including information on a non-resident who is a tax agent, within ten business days from the date of transactions on purchase and sale of participatory interests in the form established by the authorized body.

      8. The Ministry of Foreign Affairs of the Republic of Kazakhstan is required to submit to a tax authority at the location of a diplomatic mission or equivalent representative office of a foreign country accredited in the Republic of Kazakhstan documents confirming the accreditation and location of such a diplomatic mission and equivalent representative office, within ten business days from their accreditation.

      9. The authorized body for regulation, control and supervision of the financial market and financial organizations, upon the request of the authorized body during a tax audit in relation to the audited taxpayer, shall submit an opinion on the compliance of the amount of insurance reserves for unearned premiums, non- incurred losses, declared but unsettled losses that have occurred, but undeclared losses to the requirements established by the legislation of the Republic of Kazakhstan on insurance and insurance activities, in the manner determined by the authorized body jointly with the authorized body for regulation, control and supervision of the financial market and financial organizations.

      10. The authorized body for regulation, control and supervision of the financial market and financial organizations is obliged, no later than the 25th day of the month following the quarter, to provide information to the authorized body on contracts containing the conditions for the transfer of rights (claims) in respect of a taxpayer engaged in collector activities, in the form established by the authorized body in coordination with the authorized body for regulation, control and supervision of the financial market and financial organizations.

      11. The territorial subdivisions of the National Bank of the Republic of Kazakhstan shall be obliged, no later than the 25th day of the month following the quarter, to provide the tax authorities with information on exchange offices of legal entities operating exclusively through exchange offices on the basis of a license of the National Bank of the Republic of Kazakhstan for exchange operations with foreign currency in cash, in the form established by the authorized body in agreement with the National Bank of the Republic of Kazakhstan.

      12. Valid until 01.01.2021 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 № 121-VI.

      13. Notaries shall be obliged to submit to the authorized body the following information on individuals about (on):

      1) transactions and agreements on property subject to state or other registration, as well as property on which rights and (or) transactions are subject to state or other registration;

      2) issued certificates on inheritance right;

      3) other transactions and agreements not specified in this paragraph, if the price stipulated by the transaction (agreement) exceeds 2000 times the monthly calculation index established by the law on the republican budget and effective as of January 1 of the corresponding financial year, with the exception of contracts specified in subparagraphs 4) and 5) of this paragraph;

      4) loan agreements concluded between individuals;

      5) other agreements on the transfer of property not subject to state or other registration.

      The form, procedure and terms for submitting the information specified in part one of this paragraph shall be established by the authorized body in agreement with the Ministry of Justice of the Republic of Kazakhstan.

      14. An organization that maintains a system of registers of securities holders shall submit, within thirty working days from the date of receipt of a request from a tax authority, the available information on individuals holding securities, as well as on transactions of individuals with securities in the manner and according to form, established by the authorized body in agreement with the authorized body for regulation, control and supervision of the financial market and financial organizations.

      15. Brokers shall submit information, within thirty working days from the date of receipt of a request from the tax authority, on transactions of individuals with securities, while commodity exchanges shall submit information on transactions of individuals with exchange commodities sold on a commodity exchange, in the manner and in the form established by the authorized body in agreement with the authorized body for the regulation, control and supervision of the financial market and financial organizations and the authorized body in the trading activities regulation.

      15-1. The authorized trading activity regulation body shall provide information on transactions of individuals with exchange commodities in the manner, terms and in the form established by the authorized body.

      16. A legal entity established by the resolution of the Government of the Republic of Kazakhstan, which ensures, in accordance with the legislation of the Republic of Kazakhstan, the accounting for pension contributions, social contributions and social payments, contributions and deductions for compulsory social health insurance, shall submit to the authorized body the available information about individuals in the manner , terms and in the form established by the authorized body in agreement with the authorized body in public services rendering.

      17. Within thirty working days from the date of receiving the tax authority’s request, the insurance (reinsurance) companies, insurance brokers shall submit information on insurance contracts concluded by individuals in the form and in the manner determined by the authorized body in agreement with the authorized body for regulation, control and supervision of the financial market and financial organizations.

      18. Educational organizations shall, within thirty working days from the date of receiving the tax authority's request to confirm education expenses incurred by individuals in the territory of the Republic of Kazakhstan, submit information in the manner prescribed by Article 112 of this Code.

      19. Healthcare subjects shall, within thirty working days from the date of receiving the tax authority's request to confirm the medical expenses incurred by individuals in the territory of the Republic of Kazakhstan, submit information in the manner prescribed by Article 112 of this Code.

      19-1. The authorized body in the field of equity participation in housing construction shall, in the manner, terms and in the form established by the authorized body, submit information to the tax authorities on individuals who have entered into an agreement on equity participation in housing construction, as well as on individuals who have concluded a claim assignment agreement on them.

      19-2. The authorized state body for labor shall provide information on individuals who are unemployed, on issued permits to attract foreign labor to carry out labor activities in the manner, terms and in the form established by the authorized body

      19-3. The authorized civil service affairs body shall provide information on political and administrative civil servants from a single automated database (information system) on civil service personnel in the manner, terms and in the form established by the authorized body in agreement with the authorized civil service affairs body.

      19-4. The authorized body in the field of culture shall provide information on individuals who own material cultural values ​​that are of particular importance for the history and culture of the country and are included in the State Register of national cultural heritage objects, in the manner determined by the authorized body.

      19-5. The authorized state statistics body shall submit administrative data recorded in the household accounting register in the manner, terms and in the form established by the authorized body.

      19-6. The central executive body that exercises management, and also, within the limits provided for by the legislation of the Republic of Kazakhstan, cross-sectoral coordination in the social protection of the population, shall provide information on persons receiving social benefits and on the amount of benefits paid to them, on persons receiving pension payments, and their amounts, with the exception of pension payments from insurance organizations, in the manner, terms and in the form established by the authorized body.

      20. Submission of information on taxpayers, taxable items (items subject to taxation (collection of) with payments to the budget) and (or) tax-related items in electronic form using appropriate software intended for automated interaction of tax authorities and authorized state agenciesand the State Corporation “Government for Citizens” shall be performed within ten working days in accordance with the procedure and in the forms established by the authorized agency.

      In case of submission of information by the authorized state agenciesand the State Corporation “Government for Citizens” on taxpayers, taxable items (items subject to taxation (collection of) with payments to the budget) and (or) tax-related items shall be submitted in electronic form, authorized state agenciesand the State Corporation “Government for Citizens” shall not be required to submitthis information in hard copy.

      21. The authorized body for road traffic safety, when submitting information on the state registration of vehicles, ensures the submission of information on the day of primary importation into the territory of the Republic of Kazakhstan, as well as on the country of origin of such a vehicle.

      22. Local executive bodies shall, on or before the 20th day of a month following a reporting quarter, submit to tax authorities at their location a report on the use of tickets by taxpayers with regard to urban public transportation services in the form approved by the authorized body.

      Paragraph 23 shall remain in force 01.01.2029 in accordance with the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VI.

      23. The authorized agency in the field of informatization shall be obliged to submit information about the participants of the Astana Hub international technology park to the tax authorities in the manner, terms, and in the form established by the authorized agency in agreement with the authorized agency in the field of informatization.

      24. Organizations providing water supply, wastewater, sewage, gas, electricity, heat, waste collection (waste disposal) services, elevator services and (or) transportation services shall submit information to the tax authorities on the services provided to third parties.

      This information shall be used by the tax authorities to carry out tax administration in cases provided by this Code.

      The procedure for submission of information shall be determined by the authorized agency.

      25. The authorized state body authorized by the Government of the Republic of Kazakhstan to conclude an investment agreement shall submit information to the authorized body on concluded investment agreements and termination of such agreements, as well as other information in the manner, terms and in the forms established by the authorized body upon agreement with the authorized investment body.

      26. A digital mining pool shall provide information to the authorized body about the digital assets distributed by it between persons engaged in digital mining activities on a monthly basis no later than the 25th day of the month following the month of submission of such information, in the form approved by the authorized body.

      27. Digital asset exchanges, as well as other participants of the Astana International Financial Center, shall provide information on transactions conducted by residents of the Republic of Kazakhstan on digital asset exchanges and remunerations paid to residents and non-residents from activities related to digital assets to the authorized body no later than the 15th of the second month following the reporting quarter, in accordance with the procedure determined by the authorized body.

      28. Organizers of the gambling business operating as a bookmaker and (or) totalizator are obliged to ensure the integration of hardware and software systems with the information systems of the tax authority in order to ensure automated interaction for the transfer of information.

      The procedure, list and form of information to be transmitted through the integration of hardware and software systems of gambling business organizers operating as a bookmaker's office and (or) totalizator with the information systems of the tax authority are determined by the authorized body.

      Footnote. Article 26 as amended by the Law of the Republic of Kazakhstan dated 24.05.2018 № 156-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 26.12.2018 № 203-VI (shall be enforced from 01.01.2019); dated 02.04.2019 № 241-VI (enforcement see Article 2); dated 03.07.2019 № 262-VI (effective from 01.01.2020); dated 26.12, 2019 № 284-VІ (effective upon expiry of ten calendar days after the date of its first official publication); dated 10.12.2020 № 382-VI (effective from 01.01.2021); dated 06.02.2023 № 196-VII (effective from 01.01.2024); dated 20.03.2023 № 213-VII (shall be enforced sixty calendar days after the date of its first official publication; dated 12.12.2023 № 45-VIII (shall be enforced upon expiration of sixty calendar days after the day of its first official publication).

Article 27. Obligations of custodians, a single registrar, brokers and (or) dealers entitled to maintain clients’ accounts as nominal holders of securities, investment portfolio managers, as well as insurance organizations in their interaction with tax authorities

      Footnote. Heading is in the wording of the Law of the Republic of Kazakhstan dated 02.07.2018 № 166-VI (shall be enforced from 01.01.2019).

      1. Custodians, a single registrar, brokers and (or) dealers entitled to maintain clients’ accounts as nominal holders of securities shall be obliged to:

      1) submit information on the existence of securities accounts opened for non-resident individuals, non-resident legal entities, legal entities whose beneficial owners are non-residents, as well as on the balances and movements of securities in these accounts;

      2) provide information at the authorized body’s request on the availability of personal accounts for accounting for securities opened by individuals and legal entities indicated in the request of a foreign state’s authorized body, sent in accordance with an international treaty of the Republic of Kazakhstan, and also on the balances and movement of securities on these accounts and other information related to the concluded agreement between an individual or legal entity and custodians, central depository, brokers and (or) dealers entitled to maintain customer accounts as nominee holders of securities.

      2. Custodians managing an investment portfolio are required to:

      1) submit information on the existence of other assets, except for securities owned by non-resident individuals, non-resident legal entities, as well as legal entities whose beneficial owners are non-residents, to the authorized body via a telecommunications network;

      2) provide information at the authorized body’s request on the presence of other assets, with the exception of those specified in paragraph 1 of this article, held by individuals and legal entities specified in the request of a foreign state’s authorized body, sent in accordance with an international treaty of the Republic of Kazakhstan, and also other information, relating to an agreement between an individual or legal entity and custodians managing an investment portfolio.

      3. Insurance organizations carrying out the activity in the field of “life insurance” are obliged to:

      1) submit information on concluded accumulative insurance agreements, beneficiaries of which are non-resident individuals, to the authorized body via a telecommunications network;

      2) provide information at the authorized body’s request on concluded accumulative insurance contracts, whose beneficiaries are individuals specified in the request of a foreign state’s authorized body, sent in accordance with an international treaty of the Republic of Kazakhstan, and also other information related to these concluded insurance contracts.

      4. The information provided for in paragraphs 1, 2 and 3 of this article shall be submitted in accordance with the international treaty of the Republic of Kazakhstan on the exchange of information in the manner and terms established by the authorized body in agreement with the authorized body for regulation, control and supervision of the financial market and financial organizations.

      Footnote. Article 27 as amended by the Law of the Republic of Kazakhstan dated 02.07.2018 № 166-VI (shall be enforced from 01.01.2019); № 262-VI dated 03.07.2019 (shall be enforced since 01.01.2020); dated 10.12.2020 № 382-VI (effective from 01.01.2021).

Article 28. Obligations of collection agencies and taxpayers engaged in e-commerce related activity

      1. Collector agencies are obliged to provide information on agreements containing conditions for the transfer of a right (claim) to a collector agency, also on taxpayers exercising the rights of a creditor in respect of the right (claim) assigned to him under a bank loan agreement under a trust management agreement concluded with the collector agency, to the tax authority at its location no later than the 25th day of the month following the quarter, in the form established by the authorized body in coordination with the authorized body for regulation, control and supervision of the financial market and financial organizations.

      2. Persons engaged in e-commerce and applying rules of the tax legislation of the Republic of Kazakhstan in terms of reducing the calculated amount of corporate income tax, reducing the taxable income of an individual entrepreneur by the taxable income of an individual entrepreneur, reducing the taxable income of an individual by the taxable income of an individual entrepreneur, are obliged to submit information on such an activity to a tax authority at their location in accordance with the procedure, within the time limits and in the form approved by the authorized body.

      3. Persons engaged in the dispatch, transportation, delivery of goods related to e-commerce shall submit information upon the request of a tax authority in accordance with the procedure, within the time limits and in the form approved by the authorized body.

      Footnote. Article 28 as amended by Law of the Republic of Kazakhstan № 262-VI dated 03.07.2019 (shall be enforced since 01.01.2020); dated 20.03.2023 № 213-VII (shall be enforced sixty calendar days after the date of its first official publication).

Article 29. Obligations of a person and (or) structural units of a legal entity when receiving, spending money and (or) other assets from foreign states, international and foreign organizations, foreigners, stateless persons in certain cases

      1. Persons and (or) structural units of a legal entity are obliged:

      1) in accordance with the procedure, in the form and within the time limits established by the authorized body, notify tax authorities of the receipt of money and (or) other assets from foreign states, international and foreign organizations, foreigners, stateless persons, the amount of which exceeds that set by the authorized body, in the case when the activity of a recipient of money and (or) other assets is aimed at:

      the provision of legal assistance, including legal awareness raising, protection and representation of interests of citizens and organizations, as well as their consulting;

      the study and conduct of public opinion polls, sociological surveys, except for public opinion polls and sociological surveys conducted for commercial purposes, as well as dissemination and placement of their results;

      collection, analysis and dissemination of information, except for cases when the specified activity is carried out for commercial purposes;

      2) in the case provided for by subparagraph 1) of part one of this paragraph, to submit to tax authorities information on the receipt and spending of money and (or) other assets received from foreign states, international and foreign organizations, foreigners, stateless persons in accordance with the procedure, within the time limits and in the form established by the authorized body.

      Requirements provided for by this paragraph do not apply to:

      1) state institutions;

      2) persons holding top management public positions, persons authorized to perform state functions, deputies of the Parliament of the Republic of Kazakhstan and maslikhats, except for deputies of maslikhats performing their activity on a part-time basis, servicemen, law enforcement and special state employees when they perform official duties;

      3) second-tier banks, organizations carrying out certain types of banking operations, insurance organizations;

      4) taxpayers subject to tax monitoring;

      5) preschool and secondary educationalinstitutions, educational institutionswith technical and professional, post-secondary, higher and postgraduate educational programs, as well as autonomous educational institutions and international schools;

      6) money and (or) other assets received in connection with the activity of private practice owners, arbitrators, appraisers, auditors;

      7) quasi-public sector entities;

      8) diplomatic missions and equivalent representative offices of a foreign state, consular offices of a foreign state accredited in the Republic of Kazakhstan, as well as their employees;

      9) money and (or) other assets aimed at the development of national, technical and applied sports, support and promotion of physical education and sport, as well as those intended for conducting sporting events, including international sports competitions, public sporting events;

      10) money and (or) other assets received under international treaties of the Republic of Kazakhstan;

      11) money and (or) other assets received for the purpose of paying for medical treatment or taking health-improving and preventive care procedures;

      12) money and (or) other assets received in the form of revenue under foreign trade contracts;

      13) money and (or) other assets received for the organization and conduct of international transportation, the provision of international postal services;

      14) money and (or) other assets received under investment contracts concluded in accordance with the legislation of the Republic of Kazakhstan;

      15) the amount of dividends, rewards, winnings previously levied with individual income tax at the source of payment, given documents confirming the withholding of such a tax at the source of payment;

      16) other cases established by the Government of the Republic of Kazakhstan.

      2. Information and materials published, disseminated and (or) placed by the persons, specified in subparagraphs 1) and 2) of part one of paragraph 1 of this article, for the money of foreign states, international and foreign organizations, foreigners and stateless persons must contain information on the persons who made the order, indication that information and materials are produced, distributed and (or) placed at the expense of foreign countries, international and foreign organizations, foreigners and stateless persons.

      3. The procedure for tax authorities’ maintaining a database on persons specified in subparagraphs 1) and 2) of part one of paragraph 1 of this article, the specified information and other information subject to placement, as well as the procedure for addition to and removal from the database are determined by the authorized body.

      The authorized body shall publish the register of persons specified in subparagraphs 1) and 2) of part one of paragraph 1 of this article on its Internet resource.

      Footnote. Article 29 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 30. Tax secret

      1. A tax secret is any information received by a tax authority on a taxpayer (tax agent), except for that:

      1) on the amount of taxes and payments to the budget paid (transferred) by the taxpayer (tax agent), except for individuals;

      2) on the amount of refund to a taxpayer from the budget that is a difference between the excess ofVAT to be offset and the amount of the assessed tax;

      3) on the amount of tax debt of a taxpayer (tax agent);

      4) on inactive taxpayers;

      5) subject to placement in the database on the Internet resource of the authorized body in the case provided for by Articles 19 and 29 of this Code;

      6) on submission by a taxpayer of a tax application for a tax audit in connection with liquidation (termination of activity);

      7) on the assessed amount of taxes and payments to the budget fora taxpayer (tax agent), except for individuals;

      8) on the assessed amount of property tax, land tax, vehicle tax for individuals;

      9) on sanctions applied to a taxpayer (tax agent) who violated the tax legislation of the Republic of Kazakhstan;

      10) on the existence (absence) of taxpayer registration of a non-resident operating through a permanent establishment, a structural unit or without the formation of a permanent establishment in accordance with Article 650 of this Code;

      11) on the following registration data of a taxpayer (tax agent):

      identification number;

      last name, first name, patronymic (if it is indicated in an identity document) of an individual, head of a legal entity;

      the name of an individual entrepreneur, legal entity;

      the date of registration, the date of deregistration, a reason for deregistration of a taxpayer (tax agent);

      type of activity;

      the date of commencement and termination of suspension of anactivity;

      the residence of a taxpayer;

      the registration number of a cash register with a tax authority;

      the point of use of a cash register;

      applicable tax regime;

      11-1) on the semi-annual schedule of periodic tax audits based on risk assessment;

      12) on the failure of a taxpayer (tax agent) to file tax returns;

      13) not confidential in accordance with the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy;

      14) on the tax burden ratio of a taxpayer (tax agent), calculated according to the procedure established by the authorized body, except for individuals not registered with tax authorities as individual entrepreneurs and private practice owners;

      15) on the individual identification number of the natural person who submitted personal tax statements;

      16) on the presence (absence) in the personal tax and property statement of a claim for refund of excess individual income tax paid;

      17) subject to publication in accordance with the Law of the Republic of Kazakhstan On Combating Corruption;

      18) on the results of risk categorization of taxpayers;

      19) on the number of employees, reflected in the tax reporting.

      2. Information on a taxpayer (tax agent), which is a tax secret, may not be submitted by tax authorities to another person without written permission of the taxpayer (tax agent), unless otherwise provided for by this article.

      3. Tax authorities provide information on a taxpayer (tax agent) constituting a tax secret without obtaining written permission from the taxpayer (tax agent), if it is required by:

      1) to law enforcement bodies and the State Security Service of the Republic of Kazakhstan within their competence established by the legislation of the Republic of Kazakhstan, on the basis of a motivated request on paper or in electronic document form sanctioned by the investigating judge, prosecutor. A sanction shall not be required if such information is requested by the investigating judge, prosecutor;

      2) to the court and judges on the basis of their application (instruction, demand, requisition, request) sent during the administration of justice if the taxpayer is a party to the case under consideration;

      3) a law enforcement officer within his/her competence established by the legislation of the Republic of Kazakhstan, with regard to cases of enforcement proceedings maintained by him/her on the basis of a resolution certified by the stamp of a private law enforcement officer or territorial subdivision;

      3-1) financial manager within his competence in respect of the debtor, for which he conducts the procedures prescribed by the legislation of the Republic of Kazakhstan on the restoration of solvency and bankruptcy of citizens of the Republic of Kazakhstan;

      4) central state bodies of the Republic of Kazakhstan in state planning, state statistics, regulation of trade activities, foreign trade activities, environmental protection, oil and gas, petrochemical industry, transportation of hydrocarbons, subsoil use in the part of hydrocarbons, state regulation of the production of petroleum products, gas and gas supply, main pipeline, in the field of social protection of the population, informatization, the authorized body of external state audit and financial control, the antimonopoly body and the authorized body in the field of interaction with non-governmental organizations in cases provided for by this Code and (or) the laws of the Republic of Kazakhstan.

      The state bodies of the Republic of Kazakhstan, specified in this subparagraph, shall approve the list of officials who have access to information constituting a tax secret.

      The procedure and the list of submitted information constituting tax secrets shall be established by joint acts with the authorized body;

      5) the central authorized state body for state planning, the authorized state body conducting financial monitoring and taking other measures to counter money laundering and the authorized body for internal state audit in cases provided for by the laws of the Republic of Kazakhstan.

      The authorized state bodies specified in this subparagraph shall approve the list of officials having access to information constituting a tax secret;

      5-1) human resources offices of state bodies in terms of information on the existence of money in foreign banks outside the Republic of Kazakhstan, owned by persons holding a responsible public position, persons authorized to perform state functions.

      The authorized state body referred to in this subparagraph shall approve the list of officials who have access to information;

      6) a person involved in conducting a tax audit as a specialist;

      7) tax or law enforcement agencies of other states, to international organizations in accordance with international treaties (agreements) on mutual cooperation between tax or law enforcement agencies to which the Republic of Kazakhstan is a party, as well as treaties concluded by the Republic of Kazakhstan with international organizations;

      8) state corporation “Government for Citizens” and state bodies with regard to information required for the provision of public services;

      9) local executive bodies, local self-government bodies with regard to information on individuals, on property tax, land tax, vehicle tax, as well as on payment for the placement of outdoor (visual) advertising and individual income tax on income subject to self-assessment by an individual.

      The bodies specified in this subparagraph shall approve the list of officials having access to information constituting a tax secret;

      10) state bodies and (or) persons who, under the laws of the Republic of Kazakhstan, are entitled to obtain information on the absence (existence) of debts, the record of which is maintained by tax authorities;

      11) the National Bank of the Republic of Kazakhstan with regard to information necessary to carry out currency control and its transfer to authorized banks that are currency control agents.

      The list and procedure for submitting of information constituting a tax secret shall be determined by a joint act of the National Bank of the Republic of Kazakhstan and the authorized agency;

      11-1) second-tier banks, organizations carrying out certain types of banking operations, payment organizations in terms of the information specified in Article 778 of this Code, in order to obtain information by the authorized body regarding the amounts of payments and transfers made by individuals in favor of foreign companies, specified in paragraphs 1 and 2 of Article 779 of this Code;

      12) members of an appeal commission considering a complaint of a taxpayer (tax agent) about an audit findings report;

      13) a structural unit of the authorized body that considers complaints about an audit findings report and (or) notice of the elimination of violations, with regard to information required for the consideration of complaints of taxpayers (tax agents) about an audit findings report;

      14) authorized state bodies with regard to information on submitted assets and income declarations, indicating the date of submission and the code of a tax authority, by persons on whom the Law of the Republic of Kazakhstan “On Combating Corruption” imposes such a duty.

      The procedure for submitting the specified information is determined by the authorized body;

      15) to the national security bodies of the Republic of Kazakhstan for the purposes and in the manner prescribed by the Law of the Republic of Kazakhstan On the National Security Bodies of the Republic of Kazakhstan.

      4. The rules of paragraph 3 of this article do not apply to data and information on a taxpayer received by tax authorities through legalization in accordance with the Law of the Republic of Kazakhstan “On amnesty to citizens of the Republic of Kazakhstan, kandases and persons having a residence permit of the Republic of Kazakhstan, due to legalization of their property”.

      5. A tax secret is not subject to disclosure by persons having access to a tax secret, both during their official period of service and after it.

      6. The loss of documents containing information constituting a tax secret or disclosure of such information entails responsibility established by the laws of the Republic of Kazakhstan.

      7. It shall not be the disclosure of tax secrets:

      1) transfer for storage of the backup copy of an electronic information resource to a single platform for the backup storage of electronic information resources.

      In this case, data transferred for storage may only be used by the authorized agency.

      The transfer and storage of the backup copy of an electronic information resource shall be carried out in accordance with the procedure and within the time limits set by authorized agencies in the field of information security and national security in coordination with the authorized agency;

      2) transfer of information received by the central state authority in the field of environmental protection to monitor the accuracy of calculation, completeness and timeliness of payments by manufacturers (importers) for organizing the collection, transportation, processing, disposal, use and (or) disposal of waste, in the order established by the legislation of the Republic of Kazakhstan;

      3) transfer of information received by the authorized foreign trade activity regulation body:

      to the competent authority of a third country and (or) a union of third countries when conducting special protective, anti-dumping, compensatory investigations in respect of goods originating from the Republic of Kazakhstan;

      to the competent authority of a member state of the Eurasian Economic Union and (or) the Eurasian Economic Commission in the event of a compensatory investigation in respect of goods originating from the Republic of Kazakhstan;

      Eurasian Economic Commission for the purposes of investigations in accordance with the legislation of the Republic of Kazakhstan on special protective, anti-dumping and countervailing measures in relation to third countries.

      Such information shall be transferred in the manner and on the terms provided for by the legislation of the Republic of Kazakhstan on the regulation of trading activities and special protective, anti-dumping and countervailing measures in relation to third countries.

      4) transfer information to second-tier banks about the identification number of the vehicle for the payment of vehicle tax by an individual;

      5) transfer to second-tier banks of information about the legal address of an individual entrepreneur for the fulfillment of tax obligations provided for by this Code.

      6) transfer by the central state body in the field of information technology to the operator of the information and communication infrastructure of the “electronic government” of information obtained for the formation of a risk assessment system for the purpose of conducting state control and supervision.

      Footnote. Article 30 as amended by the Law of the Republic of Kazakhstan dated 24.05.2018 № 156-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 05.10.2018 № 184-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 02.04.2019 № 241-VI (shall come into effect since 01.01.2019); dated 10.12.2020 № 382-VI (effective from 01.01.2021); dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023); dated 20.03.2023 № 213-VII (enforcement see Art. 2); dated 12.07.2023 № 25-VIII (shall be enforced sixty calendar days after the date of its first official publication); dated 12.12.2023 № 45-VIII (effective from 01.01.2024).

SECTION 2. TAX OBLIGATION Chapter 4. GENERAL PROVISIONS

Article 31. Tax obligation

      1. A tax obligation is a taxpayer’s obligation to the state arising in accordance with the tax legislation of the Republic of Kazakhstan, by virtue of which the taxpayer is obliged to perform the actions specified in paragraph 2 of Article 36 of this Code.

      2. The state, represented by a tax authority, has the right to require a taxpayer (tax agent) to perform his/her/its tax obligation in full, and in the event of a failure to perform or improper performance of the tax obligation, to apply measures for its fulfillment and enforcement in accordance with the procedure established by this Code.

Article 32. A taxable and (or) tax-related item

      A taxable and (or) tax-related item are assets and actions, owing to the existence and (or) on the basis of which a tax obligation arises for a taxpayer.

Article 33. Tax base

      A tax base is a set of value, physical or other properties of a taxable item, on the basis of which amounts of taxes and payments payable to the budget shall be assessed.

Article 34. Tax rate

      1. Tax rate is the value of a tax obligation for the calculation of a tax and a payment to the budget per unit of a taxable item or tax base.

      2. Tax rate is set in percentage terms or in absolute amount per unit of a taxable item or tax base.

Article 35. Taxable period

      A taxable period shall be understood to mean a period of time established for certain types of taxes and payments to the budget, after the end of which a taxable item, a tax base are assessed, amounts of taxes and payments payable to the budget are calculated.

Chapter 5. FULFILLMENT OF A TAX OBLIGATION

Article 36. Fulfillment of a tax obligation

      1. A tax obligation is fulfilled by a taxpayer on his/her/its own, unless otherwise provided for by this Code.

      2. To fulfill a tax obligation, a taxpayer shall:

      1) register with a tax authority;

      2) keep record of taxable and (or) tax-related items;

      3) based on taxable and (or) tax-related items, the tax base and tax rates, calculate the amounts of taxes and payments payable to the budget, as well as advance and current payments on them, in accordance with the Special Part of this Code;

      4) draw up and submit tax forms and other forms established by this Code, except for tax registers, to tax authorities in accordance with the established procedure;

      5) pay the calculated and assessed amounts of taxes and payments to the budget, advance and current payments for taxes and payments to the budget in accordance with the Special Part of this Code.

      3. A taxpayer must fulfill a tax obligation in accordance with the procedure and within the time limits established by the tax legislation of the Republic of Kazakhstan.

      In cases provided for by the Special Part of this Code, a tax obligation may be fulfilled by a taxpayer that is an individual by making several payments during a taxable period, the total amount of which shall not be less than the calculated amount of tax.

      4. The tax obligation of a taxpayer to pay taxes and payments to the budget and also the obligation to pay fines and penalties in a non-cash form are considered to be fulfilled from the date of receipt of a payment order for the amount of taxes and payments to the budget, penalties and fines by a second-tier bank or an organization carrying out certain types of banking operations, or from the date of payment through ATMs or point-of-sale terminals, and as to obligations executed in cash - from the date a taxpayer pays these amounts to a second-tier bank or an organization carrying out certain types of banking operations, the authorized state body, a local executive body.

      5. When an authorized representative of a taxpayer pays taxes, payments to the budget, transfers social welfare payments, in the cases specified in this Code, the sender of money shall indicate his/herlast name, first name, patronymic (if it is indicated in an identity document) or the name of the taxpayer and its identification number.

      6. The tax obligation of a taxpayer to pay tax, which is executed by a tax agent, is considered to be fulfilled on the day of tax withholding.

      7. A tax obligation to pay taxes, payments to the budget, as well as an obligation to pay penalties and fines may be fulfilled by offsetting in accordance with the procedure set forth in Article 102 of this Code.

      8. A tax obligation to pay taxes, payments to the budget, as well as an obligation to pay penalties and fines shall be executed in the national currency, except for cases provided for by this Code, the Law of the Republic of Kazakhstan “On Joint Stock Companies”, and when the legislation of the Republic of Kazakhstan and production sharing agreements (contracts), a subsoil use contract approved by the President of the Republic of Kazakhstan, specified in Article 722 of this Code, provide for payment in kind or in foreign currency.

Article 37. Features of calculation of taxes and payments to the budget for the fulfillment of a tax obligation

      1. The calculation of the amount of taxes withheld at the source of payment shall be made by a tax agent.

      2. In cases provided for by the Special Part of this Code, the responsibility for calculating the amount of certain types of taxes and payments to the budget may be assigned to a tax authority and authorized state bodies.

Article 38. Time period for the fulfillment of a tax obligation

      1. Time period for the fulfillment of a tax obligation is established by this Code.

      2. The running of the time period starts on the day following the occurrence of an actual event or legal action that marks the beginning of the time period for the fulfillment of a tax obligation.

      The time period expires at the end of the last day of a taxable period. If the last day of the time period falls on a non-business day, the period shall expire at the end of the next business day.

      3. A taxpayer (tax agent) has the right to fulfill a tax obligation ahead of schedule.

      Unless otherwise provided for by this Code, the tax obligation to file tax returns is executed by a taxpayer (tax agent) at the end of a taxable period.

Article 39. Order of payment of tax debts

      Payment of tax debts shall be made in the following order:

      1) the amount of arrears;

      2) assessed penalty;

      3) the amount of fines.

Article 40. Fulfillment of tax obligations in transfer of assets into trust management

      1. For the purposes of this Code, a tax obligation for trust management activity means a tax obligation arising as a result of the establishment of trust management of assets, in the course of its performance and (or) termination.

      A tax obligation for corporate and individual income taxes on trust management activity is fulfilled:

      1) by the founder of trust management under a trust management agreement, an act on the establishment of trust management of assets or by the beneficiary in other cases of emergence of trust management of assets (hereinafter referred to as the founder of trust management) for:

      participatory interest and (or) shares transferred into trust management;

      property transferred to the trust management of the National Bank of the Republic of Kazakhstan, except for the assets of the National Fund of the Republic of Kazakhstan;

      assets transferred into trust management under an act on the establishment of trust management of assets;

      income received by a legal entity, an individual entrepreneur for trust operations from a second-tier bank;

      drawing up and submitting a declaration in accordance with the Constitutional Law of the Republic of Kazakhstan “On Elections in the Republic of Kazakhstan”, the Penal Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan “On Combating Corruption”, if the founder of trust management is an individual entrusted with this duty.

      For the purposes of this Code, an act on the establishment of trust management of assets means a document giving rise to the emergence of trust management of assets, the trust manager of which is a non-resident individual or a non-resident legal entity not operating in the Republic of Kazakhstan;

      2) by a trust manager - in other cases. At the same time, a tax obligation for income received by an individual, except for an individual entrepreneur and a non-resident legal entity operating in the Republic of Kazakhstan without establishing a permanent establishment, from trust operations performed by a second-tier bank that is a tax agent, is fulfilled by this second-tier bank by way of performing duties of a tax agent.

      A trust manager fulfills tax obligations arising on the date of:

      state registration of the right to trust management of assets - in the event that this right is subject to state registration in accordance with the legislation of the Republic of Kazakhstan;

      conclusion of a trust management agreement or a document confirming the occurrence of another case of the emergence of trust management of assets - in the event that the right to trust management is not subject to state registration in accordance with the legislation of the Republic of Kazakhstan.

      2. Fulfillment of an obligation arising for VAT on trust management activity shall be effected by a trust manager in accordance with the procedure set forth inSection 10 and Articles 82 and 83 of this Code.

      3. Fulfillment of an obligation arising for taxes not specified in paragraphs 1 and 2 of this article and payments to the budget shall be effected by a person recognized as a payer of such a tax, a payment to the budget in accordance with this Code, unless otherwise provided for by Article 41 of this Code.

      4. A trust manager that is a resident individual must register with a tax authority as an individual entrepreneur in accordance with the procedure set forth in Article 79 of this Code, unless assets received for trust management are participatory interest and shares.

      5. The provisions of this Article and Articles 41-45 of this Code shall not apply to tax obligations arising as a result of the establishment, performance and (or) termination of trust management of the assets of an investment fund by a management company in accordance with the legislation of the Republic of Kazakhstan on investment and venture funds.

      Footnote. Article 40 as amended by the Law of the Republic of Kazakhstan dated 04.07.2018 № 174-VІ (shall be enforced upon expiry of ten calendar days after its first official publication); dated 10.12.2020 № 382-VI (effective from 01.01.2021).

Article 41. Features of fulfillment of tax obligations in transfer of state institutions’ assets into trust management

      1. When state institutions transfer property into trust management, tax liabilities on property tax, land tax and vehicle tax shall be executed by the trustee, unless otherwise established by the property trust management agreement or the act on the establishment of property trust management, with the exception of electric power networks that are on the right of economic management or in operational management of state legal entities, transferred into trust management or gratuitous use of energy transmission organizations, to whose electrical networks they are directly connected in accordance with Article 13-1 of the Law of the Republic of Kazakhstan On Electric Power Industry.

      2. A trust manager fulfills tax obligations, unless otherwise provided for by a trust management agreement or an act on the establishment of trust management of assets, with regard to the calculation and payment of taxes, drawing up and filing tax returns from the date:

      of state registration of the right to trust management - in the event that this right is subject to state registration in accordance with the legislation of the Republic of Kazakhstan,

      of conclusion of a trust management agreement or an act on the establishment of trust management of assets - in the event that the right of trust management is not subject to state registration in accordance with the legislation of the Republic of Kazakhstan.

      3. A trust manager:

      fulfills tax obligations, unless otherwise provided for by a trust management agreement or an act on the establishment of trust management of assets, for the calculation and payment of taxes, drawing up and filing tax returns on his/her/its behalf, at rates and in accordance with the procedure set forth in the Special Part of this Code for persons, including this trust manager;

      shall maintain separate accounting in accordance with Article 194 of this Code in order to fulfill a tax obligation in case of transferring assets into trust management.

      4. If at the property transfer by state institutions to trust management the property of a state institution is not accounted for by the trustee as part of fixed assets, investments in real estate in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting , then the deed of acceptance and transfer of such property should reflect the book value of such property as of the date of its compilation.

      Footnote. Article 41 as amended by the Law of the Republic of Kazakhstan dated December 10, 2020 № 382-VI (enforcement, Article 2).

Article 42. General provisions on the accounting of income, expenses and assets arising as a result of trust management of assets for corporate and individual income taxes

      1. For the purposes of this Code, income, expenses and assets from trust management of assets shall be understood to mean those arising in the course of performance of duties of trust management of assets by a trust manager in his/her/its own name and in the interests of the founder of trust management, respectively:

      income (to be) received;

      expenses to be paid (incurred), the compensation of which is provided for by a trust management agreement, an act on the establishment of trust management of assets or in other cases of the emergence of trust management of assets, including remuneration;

      assets acquired and (or) received by a trust manager through the performance of duties of trust management of assets in his/her/its own name and in the interests of the founder of trust management.

      2. For the purposes of fulfilling a tax obligation for corporate and individual income taxes for activity under a trust management agreement, a trust manager is required to keep separate accounting in accordance with Articles 194 and 195 of this Code.

      3. The transfer of assets to a trust manager by the founder of trust management shall not mean the sale of such assets by this founder and is not recognized as the income of the trust manager.

      4. The trust manager’s return of assets to the founder of trust management upon termination of a trust management agreement, an act on the establishment of trust management of assets or in other cases of the emergence of trust management of assets is not the sale of this property by a given manager and is not considered to be the income (loss) of the founder of trust management.

      5. The positive difference between income and expenses from trust management over a taxable period, which is determined on the basis of the trust manager’s report on his/her/its activity provided for by the civil legislation of the Republic of Kazakhstan, is net income of the founder of trust management from trust management.

      6. In cases where, in accordance with paragraph 1 of Article 40 of this Code, the fulfillment of tax obligations for corporate and individual income taxes on trust management activity is performed by a trust manager, the founder of trust management is not entitled to recognize as deduction the amount of remuneration provided for by the trust management agreement or in other cases of the emergence of trust management of assets and paid to the trust manager.

Article 43. Features of tax accounting by a trust manager fulfilling tax obligations for corporate and individual income taxes

      1. In the event that a tax obligation for corporate and individual income taxes on trust management activity in accordance with Article 40 of this Code is fulfilled by a trust manager, income, expenses and assets from trust management of assets are income expenses and assets of the trust manager for income tax purposes.

      Remuneration provided for by a trust management agreement or in other cases of the emergence of trust management of assets is included in the total annual income of a trust manager that is accounted separately from the proceeds from the trust management of assets.

      Identifying a taxable item for trust management activity, a trust manager recognizes as deduction the amount of remuneration included in his/her/its total annual income that is accounted separately from the proceeds from the trust management of assets.

      2. A trust manager shall draw up and submit a single corporate income tax declaration for all the activity, including that in the interests of the founder of trust management, and annexes to the declaration for trust management activity separately for each trust management agreement or another case of emergence of trust management of assets and other activities.

      3. A trust manager that is a legal entity fulfills obligations for corporate income tax in accordance with the procedure set forth in this Code, with due regard to that:

      the rate of corporate income tax on the activity on trust management of assets specified in paragraph 1 of Article 313 of this Code shall be applied;

      the provisions of Chapter 29 and Section 21 of this Code for the activity on trust management of assets shall not apply;

      special tax regimes for the activity on trust management of assets shall not apply.

      4. In cases when the founder of trust management is a legal entity, a trust manager, who is an individual,:

      fulfills a tax obligation for calculating individual income tax on the activity on trust management of assets at the rate specified in paragraph 1 of Article 313 of this Code without applying the provisions of Article 341 of this Code;

      is not entitled to apply special tax regimes to the activity on trust management of assets;

      fulfills other tax obligations for individual income tax in accordance with the procedure set forth in the Special Part of this Code for persons, including a trust manager.

      5. In cases when the founder of trust management is a resident individual, a trust manager, who is an individual,:

      fulfills a tax obligation for calculating individual income tax on the activity on trust management of assets without applying the provisions of Article 341 of this Code;

      shall not be entitled to apply a special tax regime on trust management activity;

      fulfills other tax obligations for individual income tax in accordance with the procedure set forth in the Special Part of this Code for persons, including a trust manager.

      6. In cases when the founder of trust management is non-resident individual, a trust manager, who is an individual, fulfills tax obligations for individual income tax in accordance with the procedure determined by this Code, with due regard to that:

      the rate specified in subparagraph 1) of paragraph 1 of Article 646 of this Code for the activity on trust management of assets shall be applied;

      the provisions of Article 341 of this Code shall not apply;

      special tax regimes shall not apply.

      Footnote. Article 43 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall come into effect since 01.01.2018 ).

Article 44. Features of tax accounting for corporate and individual income taxes in case of trust management of assets in the form of participatory interest and shares

      1. For the purposes of tax accounting:

      income in the form of dividends on the participatory interest and shares held in trust, reduced by the amount of costs incurred by the trustee, reimbursed (reimbursable) on the basis of an agreement on trust management of property, an act on the establishment of trust management of property or other cases of occurrence of trust management of property and the trust manager's report on its activities (hereinafter -dividends from trust management), shall be deemed the income of the trust management founder;

      assets from trust management of participatory interests and shares are assets of the founder of trust management.

      Remuneration provided for by a trust management agreement, an act on the establishment of trust management of assets or in other cases of the emergence of trust management of assets, subject to payment to a trust manager, is the expense of the founder of trust management.

      The income of a trust manager from trust management of participatory interests and shares shall include:

      remuneration provided for by the act on the establishment of trust management of assets;

      the amount of expenses incurred by a trust manager, the compensation of which is provided for by a trust management agreement, an act on the establishment of trust management of assets or in other cases of the emergence of trust management of assets and the trust manager’s report on his/her/its activity.

      Expenses related to trust management of participatory interests and shares incurred by a trust manager, the compensation of which is provided for by a trust management agreement, an act on the establishment of trust management of assets or in other cases of the emergence of trust management of assets and the trust manager’s report on his/her/its activity are those of such trust managers, for the purposes of tax accounting.

      Such expenses reduce the income of the founder of trust management in the form of dividends on participatory interests and shares that are in trust management and not accounted as costs and expenses of the founder of trust management.

      2. The founder of trust management fulfills a tax obligation for corporate and individual income taxes in accordance with the procedure set forth in this Code.

      3. A trust manager fulfills a tax obligation for corporate and individual income taxes on income, expenses and assets from trust management of participatory interests and shares in accordance with the procedure set forth in the Special Part of this Code for persons, including such a trust manager.

      Footnote. Article 44 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 45. Features of tax accounting for corporate and individual income taxes on acts on the establishment of trust management of assets, except for participatory interest and shares

      1. For the purposes of tax accounting:

      income on property in trust management, except for participatory interest and shares, reduced by the amount of expenses incurred by a non-resident trust manager, reimbursed (subject to reimbursement) on the basis of an act on the establishment of trust management of assets and the trust manager’s report on his/her/its activity, is the income of the founder of trust management;

      assets from trust management of such assets belong to the founder of trust management;

      remuneration provided for by an act on the establishment of trust management of assets, subject to payment to a trust manager, is the expense of the founder of trust management.

      The income of a trust manager from trust management of assets, except for participatory interest and shares, shall include:

      remuneration provided for by the act on the establishment of trust management of assets;

      the amount of costs incurred by the trust manager, the compensation of which is provided for by the act on the establishment of trust management of assets and the trust manager’s report on his/her/its activity.

      Expenses related to trust management of assets, except for participatory interest and shares, incurred by a trust manager, the compensation of which is provided for by the act on the establishment of trust management of assets and the trust manager’s report on his/her/its activity, are those of such a trust manager.

      Such expenses reduce the income of the founder of trust management on assets, which are in trust management and not accounted as expenses of the founder of trust management.

      2. The founder of trust management fulfills a tax obligation for corporate and individual income taxes on income from trust management and assets from trust management in accordance with the procedure set forth in this Code for persons, including such a founder.

      3. A trust manager fulfills tax obligations for corporate and individual income taxes on income, expenses and assets from trust management in accordance with the procedure set forth in this Code for persons, including such a trust manager.

Article 46. Fulfillment of tax obligations of an individual declared missing

      1. A tax obligation of an individual shall be suspended from the moment of his/her being declared missing by a final and binding court judgment.

      2. Tax debt of an individual declared missing by court is paid by a person entrusted with the custody of assets of the individual declared missing.

      3. If the assets of an individual declared missing are not sufficient to pay off tax debt, the outstanding part of his/her tax debt is written off by a tax authority pursuant to a court decision on insufficiency of assets.

      4. When a court revokes a decision on declaring a person missing, the tax debt earlier written off by a tax authority is reinstated in court regardless of the limitation period established by Article 48 of this Code.

Article 47. Payment of tax debt of a dead individual

      1. Tax debt, generated on the day of the death of an individual or on the day he/she was declared dead by a final and binding court judgment, shall be paid by his/her heir (heirs) within the value of inherited property and in proportion to the share in inheritance as of the day of coming into possession of it.

      If the assets of a dead individual, also of an individual declared dead by a final and binding court judgment, are not sufficient to pay off his/her tax debt, the unpaid portion of the tax debt is written off by a tax authority pursuant to a court decision on insufficiency of assets.

      2. If an heir (heirs) is (are) underage, an obligation to pay the tax debt of an individual, which generated on the day of his/her death or on the day he/she was declared dead, within the value of inherited property and in proportion to the share in inheritance as of the day of coming into possession of it is imposed on this (these) heir (heirs) only by a final and binding court judgment.

      3. Tax debt of an individual, generated on the day of the death of an individual or on the day he/she was declared dead by a final and binding court judgment, is deemed paid in cases if:

      1) underage heir (heirs) is (are) exempted from the fulfillment of the tax obligation to pay such debt by a final and binding court judgment;

      2) there is no heir (heirs).

      When a court revokes its decision on declaring an individual dead, the tax debt earlier written off by a tax authority is reinstated in a judicial proceeding regardless of the limitation period established by Article 48 of this Code.

      4. The provisions of this article shall apply to the payment of tax debt generatedas of the date of the death of an individual entrepreneur, a private practice owner or declaring him/her dead by a final and binding court judgment.

Article 48. Periods of limitation of actions on tax obligation and claim

      1. The limitation period for a tax obligation and claim shall be a period of time during which:

      1) the tax authority has the right to calculate, charge or revise the calculated, assessed amount of taxes and payments to the budget;

      2) a taxpayer (tax agent) is obliged to submit tax reports, has the right to make changes and additions to tax reports, to withdraw tax reports;

      3) the taxpayer, (tax agent) has the right to demand offset and (or) refund of taxes and payments to the budget, penalty interest.

      2. Unless otherwise provided by this article, the limitation period shall be three years.

      3. The limitation period shall be five years, taking into account the specifics established by this article, for the following categories of taxpayers:

      1) large businesses classified as such a category of entities in accordance with the Entrepreneur Code of the Republic of Kazakhstan;

      2) carrying out activities in accordance with the subsoil use contract;

      3) residents of the Republic of Kazakhstan who meet the terms of Chapter 30 of this Code.

      4. The course of the limitation period shall begin after the end of the relevant tax period, except for the cases provided for by paragraphs 5, 6, 7, 8 and 12 of this article.

      5. The taxpayer shall have the right to calculate, and the tax authority shall have the right to calculate and charge the amount of taxes:

      1) when applying Chapter 80 and 80-1 of this Code for taxes specified in the investment contract providing for the implementation of an investment priority project, or an investment agreement - during the validity period of such a contract or agreement and five years from the expiration date or other termination of an investment contract or agreement;

      2) when applying subparagraph 4) of paragraph 1 of Article 288 of this Code - during the training period of an individual and five years from the date of completion of the training of an individual.

      6. For taxpayers operating in accordance with a subsoil use contract, the tax authority, during the validity term of the subsoil use contract and five years after the subsoil use contract expiration, shall have the right to assess or revise the calculated, accrued amount of the following taxes, payments to the budget:

      excess profit tax;

      the share of the Republic of Kazakhstan under the production sharing;

      taxes and payments to the budget, in whose calculating methodology one of the following indicators is used: internal rate of return (IRR) or internal profit rate or R-factor (profitability indicator).

      6-1. The taxpayer has the right to calculate, and the tax authority has the right to calculate and accrue the amount of taxes and payments to the budget for the period of validity of the agreement on investment obligations concluded in accordance with the Entrepreneurial Code of the Republic of Kazakhstan, during the period of validity of such an agreement and five years from the date of expiration or other termination of the agreement on investment obligations, starting from January 1 of the year following the year of termination of such an agreement.

      7. The course of the limitation period shall begin in the following cases:

      1) application of paragraph 1 of Article 432 of this Code on the tax obligation and the requirement to return the amount of excess value added tax for the period of construction of buildings and structures for industrial purposes - after the end of the tax period in which such buildings and structures were first put into operation on the territory of the Republic of Kazakhstan;

      2) application of paragraph 2 of Article 432 of this Code on the tax obligation and the requirement to return the amount of excess value added tax for the period of exploration and development of the deposit - after the end of the tax period, which accounts for the beginning of the export of minerals extracted under the relevant contract for subsoil use, with the exception of widespread minerals, groundwater and therapeutic mud.

      If the export was made before January 1, 2016, the limitation period shall begin on January 1, 2016;

      3) the return and (or) offset in accordance with Article 104 of this Code of the confirmed amount of the excess value added tax specified in Article 432 of this Code - after the end of the tax period in which the authenticity of the amount of the excess value added tax presented for the return has been confirmed, including on the basis of appealing the results of the audit in accordance with the legislation of the Republic of Kazakhstan.

      8. For the purposes of calculating or revising the calculated, assessed amount of value added tax specified in subparagraphs 1) and 2) of paragraph 7 of this article, the limitation period shall begin after the end of the tax period in which the taxpayer submits a value added tax declaration with demand for the refund of the excess value added tax.

      9. The limitation period shall be extended:

      1) for one calendar year - in the case of submission by a taxpayer (tax agent) of additional tax reporting for the period for which the limitation period established by paragraphs 2 and 3 of this article expires in less than one calendar year, in terms of the calculation and (or) revision of the calculated amount of taxes and payments to the budget;

      2) for three calendar years - if the taxpayer (tax agent) submits additional tax returns with amendments and additions regarding the transfer of losses for the period after which the limitation period established by paragraphs 2 and 3 of this article expires in less than one calendar year , regarding the accrual and (or) revision of the calculated amount of corporate income tax to the budget;

      3) prior to the execution of the decision made based on the results of consideration of the complaint (application), in the following cases:

      appeals by a taxpayer (tax agent) in the manner prescribed by the legislation of the Republic of Kazakhstan, of audit findings report, notification of horizontal monitoring findings, as well as actions (inaction) of officials of tax authorities - in the disputed part;

      consideration of a non-resident's tax application for a refund of income tax from the budget on the basis of an international agreement;

      appeals by a non-resident in the manner determined by the legislation of the Republic of Kazakhstan against a decision of a tax authority made upon the results of consideration of a tax application for a return of income tax from the budget on the basis of an international agreement

      appeal by a non-resident of a decision of an authorized body made following the results of consideration of a complaint by a non-resident against the decision of a tax body specified in paragraph four of this sub-paragraph;

      4) before the execution of the decision of the authorized body and (or) the competent body of a foreign state, adopted as a result of the mutual agreement procedure, in the event that the authorized body carries out the mutual agreement procedure in accordance with Article 221 of this Code;

      5) prior to the execution of the notification on the elimination of violations revealed by the tax authorities based on the results of an in-house audit, sent and delivered before the expiration of the limitation period, in terms of the violations identified;

      6) from the date of delivery of the recommendation based on the horizontal monitoring findings until execution of the decision based on the horizontal monitoring findings;

      7) if the investor initiated proceedings in international arbitration, then the tax authority has the right to charge or revise the calculated, assessed amount of taxes and payments to the taxpayer's budget, in respect of which the investor initiated proceedings, for the period from the moment of the period contested by the investor and until the final decision on to this arbitration - within five years after the completion of such arbitration;

      8) for three calendar years from the date of completion of the provision of services for collection activities in respect of debt under a debt collection agreement established by the legislation of the Republic of Kazakhstan, in terms of the calculation and (or) revision of the calculated, assessed amount of taxes and payments to the budget of the taxpayer carrying out collection activities.

      10. The limitation period regarding the accrual or revision of the calculated, assessed amount of taxes and payments to the budget shall be suspended for the period:

      preparation and submission of a written objection by a taxpayer (tax agent) to a preliminary tax audit act and its consideration by the tax authority in the manner determined by the legislation of the Republic of Kazakhstan;

      sending requests and receiving documents and (or) information on them during a tax audit in accordance with the legislation of the Republic of Kazakhstan on transfer pricing. At the same time, the total limitation period regarding the revision of the calculated, assessed amount of taxes and payments to the budget, taking into account its suspension, cannot exceed seven years;

      time from the date of completion of the tax audit until the completion of criminal proceedings in the case of a tax audit conducted as part of a pre-trial investigation.

      11. The accrual or revision of the calculated amount of taxes and payments to the budget for the action (actions) on the issuance of an invoice, performed (committed) with a private enterprise entity without the actual shipment of goods, performance of work, provision of services, shall be carried out by the tax authority for the tax obligation and ( or) a demand on the basis of a decision, sentence, or court ruling that has entered into legal force - within the limitation period.

      12. An excessively (erroneously) paid amount of tax and payment to the budget, penalties shall be offset and (or) returned in the amounts paid during the current year and previous calendar years within the action limitation period established by paragraphs 2 and 3 of this article, except for the case established by Article 108 of this Code.

      Footnote. Article 48 as amended by the Laws of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (enforcement Art 2); dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022).

Chapter 6. Change in the deadlines for fulfilling the tax obligation to pay taxes, state duties and (or) fees. Grounds for termination of tax liability. Investment tax credit

      Footnote. The title of Chapter 6 as amended by the Law of the Republic of Kazakhstan dated 12.12.2023 № 45-VIII (effective from 01.01.2024).

Article 49. General provisions on changing deadlines for the fulfillment of tax obligations to pay taxes and (or) fees

      1. Change of deadlines for the fulfillment of a tax obligation to pay taxes and (or) fees is extension of the time period established by this Code for their payment or postponement of atax debt maturity date. The provisions of this paragraph do not apply to the amounts of fines.

      For the purposes of this chapter, fees shall be understood to mean those for:

      land use;

      surface water use;

      negative impact on the environment.

      2. Change of deadlines for the fulfillment of a tax obligation to pay taxes and (or) fees is made in the form of deferred payment, payment by installments of taxes and (or) fees calculated by a taxpayer in accordance with filed tax returns, as well as assessed by a tax authority subsequent to the results of tax audits, data furnished by state bodies.

      Deadlines for the payment of taxes and (or) fees may be changed in respect of the entire amount of tax payable and (or) fee or part thereof.

      3. Deadlines for the fulfillment of tax obligation on taxes withheld at the source of payment, excises, value added tax on goods imported from the territory of the Eurasian Economic Union member states, signature bonus, also taxes received in accordance with the budget legislation of the Republic of Kazakhstan by the National fund of the Republic of Kazakhstan, are not subject to change.

      Deadlines for the payment of indirect taxes on imported goods, except for goods imported from the territory of the member states of the Eurasian Economic Union, are changed with respect to value-added and excise taxes, except for excise tax on imported goods subject to marking in accordance with this Code in accordance with the procedure specified in paragraphs 9 and 10 of this article.

      4. Deadlines for the fulfillment of a tax obligation to pay taxes and (or) fees may not be changed if a tax authority suspends its previous decision to change deadlines for the fulfillment of a tax obligation to pay taxes and (or) fees due to the taxpayer’s disruption of the schedule for the fulfillment of a tax obligation within three years preceding the day of the taxpayer’s submission of an application for changing deadlines for the fulfillment of a tax obligation to pay taxes and (or) fees.

      5. Change of deadlines for the fulfillment of a tax obligation to pay taxes and (or) fees is made against the pledge of assets of a taxpayer and (or) a third party and (or) under bank guarantee.

      6. A tax application for changing deadlines for the fulfillment of a tax obligation to pay taxes and (or) fees shall be submitted by a taxpayer in the form set by the authorized body together with an estimated schedule for the payment of taxes and (or) fees.

      7. Change of deadlines for the fulfillment of a tax obligation to pay taxes and (or) fees does not exempt a taxpayer from paying a penalty for their late payment in accordance with Article 117 of this Code, except for the case of granting a deferred payment or payment by installments of taxes and (or) fees:

      within the procedure for resolving insolvency provided for by the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy;

      on the ground set forth in subparagraph 1) of paragraph 2 of Article 51 of this Code.

      8. The provisions of this chapter shall also apply when allowing a deferred payment or payment by installments of penalties.

      9. A ground for changing deadlines for the payment of indirect taxes on imported goods is a declaration of goods placed under the customs procedure for release for home use in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan to a customs authority.

      Change of deadlines for the payment of indirect taxes on imported goods is made:

      1) upon submission to a customs authority of documents provided for by the customs legislation of the Eurasian Economic Union and (or) customs legislation of the Republic of Kazakhstan, for customs clearance of such imported goods in full;

      2) if persons who, as a result of the application of the risk management system established by the authorized body, are classified as persons of a low risk.

      Change of deadlines for the payment of indirect taxes on imported goods in accordance with this article is made by entering the calculated amount of tax into personal account by a tax authority on the 20th day of a month following the month in which the imported goods for home use were produced in accordance with the customs legislation of the Eurasian Economic union and (or) the customs legislation of the Republic of Kazakhstan.

      10. Change of deadlines for the payment of VAT on imported goods is made:

      1) upon submission to a customs authority of documents provided for by the customs legislation of the Eurasian Economic Union and (or) customs legislation of the Republic of Kazakhstan, for customs clearance of such imported goods in full;

      2) if a person importing the goods is an authorized economic operator in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan;

      3) a person importing goods into the customs territory of the Eurasian Economic Union from the territory of the port’s special economic zone or the logistics special economic zone is a participant in the port’s special economic zone or a participant in the logistics special economic zone.

      An additional reason for changing the deadline for paying indirect taxes on imported goods for the persons specified in Subparagraph 3) of part one of this Paragraph shall be the availability of tax payment in the amount not less than 167 000-time monthly calculation indexes.

      A ground for changing deadlines for the payment of indirect taxes on imported goods is a declaration of goods placed under the customs procedure for release for home use in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan to a customs authority.

      Change of deadlines for the payment of indirect taxes on imported goods in accordance with this article is made by entering the calculated amount of tax into personal account by a tax authority on the 20th day of the third month following a month in which the imported goods for home use were produced in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan.

      Footnote. Article 49 as amended by the Law of the Republic of Kazakhstan dated 03.04.2019 № 243-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 10.12.2020 № 382-VI (effective from 01.01.2021); dated 02.01.2021 № 402-VI (effective from 01.01.2022); dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 49-1.Ivestment tax credit

      1. An investment tax credit is a change in the deadline for paying taxes for the upcoming periods, in which taxpayers are given the opportunity to reduce their tax payments by 100 percent within a certain period, followed by a phased payment of the loan amount.

      An investment tax credit may be granted on corporate income tax and/or property tax for up to three years.

      2. The procedure for reducing tax payments shall be determined by the concluded agreement on an investment tax credit.

      3. If the taxpayer has a loss, the transfer of the loss is carried out in the manner prescribed by Article 300 of this Code. Furthermore, the term of the investment tax credit shall not be extended.

      Footnote. Chapter 6 is supplemented by Article 49-1 in accordance with the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021).

Article 50. The body authorized to make a decision on changing the deadline for the fulfillment of a tax obligation to pay taxes and (or) fees or to grant an investment tax credit

      Footnote. The heading of Article 50 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021).

      1. A decision on changing a deadline for the fulfillment of a tax obligation to pay taxes and (or) fees received by the state budget, and also those distributed between the state and local budgets, shall be made by a tax authority at the location of a taxpayer.

      2. A decision on changing a deadline for the fulfillment of a tax obligation to pay taxes and (or) fees received in full by local budgets shall be made by a tax authority at the place of their payment, specified by the Special Part of this Code.

      3. The decision to grant an investment tax credit shall be made on the basis of a taxpayer's application and formalized by an agreement in the established form between the applicant and the authorized investment body.

      An investment tax credit agreement must contain the following provisions:

      procedure for reducing tax payments;

      duration of the agreement;

      a ban on the sale or transfer into possession, use or disposal of equipment or other property to other persons, the acquisition of which by the taxpayer was a condition for granting an investment tax credit;

      responsibilities of the parties.

      The taxpayer shall send a copy of the agreement to the tax authority at the taxpayer’s registration place no later than five calendar days from the date of its submission to the authorized body for investments.

      The procedure for concluding an agreement on an investment tax credit for obtaining an investment tax credit shall be determined by the authorized body for investments in agreement with the authorized body and the central authorized body for state planning.

      Footnote. Article 50 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021).

Article 51. Order and conditions for deferrals or payment by installments of taxes and (or) fees

      1. Deferrals or payment by installments of taxes and (or) fees is changing deadlines for the payment of taxes and (or) fees given the grounds provided for by this article, with one-time or phased payment of taxes and (or) fees, respectively.

      Deferred one-time payment of taxes and (or) fees is allowed for a period not exceeding six months.

      An installment plan with monthly or quarterly payment of taxes and (or) fees in equal installments is granted for a period not exceeding three years. At the same time, an installment plan for the payment of taxes and (or) fees for a period of more than one year can only be granted against the pledge of real estate of the taxpayer and (or) a third party and (or) against a bank guarantee.

      Deferrals or payment by installments may be allowed for one or several taxes and (or) fees.

      2. Deferrals or payment by installments of taxes and (or) fees may be allowed to a taxpayer whose financial position does not allow the payment of a tax and (or) fee before the prescribed deadline, but there are reasonable grounds to believe that the possibility of their payment will arise within the time period for which deferrals or payment by installments is allowed, given one of the following grounds:

      1) damage to the taxpayer was caused as a result of force majeure (emergency situations of social, natural, technogenic, ecological nature, military actions and other circumstances of force majeure);

      2) the production and (or) sale of goods, works or services by the taxpayer is seasonal;

      3) the property status of an individual not registered as an individual entrepreneur (without regard to assets which, in accordance with the legislation of the Republic of Kazakhstan, may not be foreclosed on) rules out the possibility of one-time tax payment;

      4) a court declared a decision to apply the procedure for resolving insolvency;

      5) the taxpayer’s basic activity is part of an economic sector of strategic importance according to the laws of the Republic of Kazakhstan;

      6) the taxpayer filed additional tax returns;

      7) the taxpayer’s consent to the amounts of charged taxes and (or) fees specified in the audit findings report. The provisions of this subparagraph shall not apply to taxpayers whose period from the date of registration as a taxpayer to the date of filing an application for a deferral or installment is less than five years.

      3. The following documents shall be attached to an application for changing a deadline for the fulfillment of a tax obligation to pay taxes and (or) fees:

      1) a list of counterparties-debtors of a taxpayer with the prices of contracts concluded with relevant counterparties-debtors (the amount of other obligations and grounds for their emergence), and deadlines for their fulfillment, as well as copies of these contracts (documents confirming the existence of other grounds giving rise to an obligation). The provisions of this subparagraph do not apply to an individual not registered as an individual entrepreneur, a private practice owner;

      2) documents confirming the existence of grounds for changing deadlines for the payment of taxes and (or) fees specified in paragraph 4 of this article;

      3) documents on assets that can be a pledged item with an attached report of an appraiser on the market value of assets to be pledged or a bank guarantee agreement concluded between a guarantor bank and a taxpayer, and a bank guarantee. This appraiser’s report on the market value of pledged assets must be drawn up within ten business days prior to the taxpayer’s submission of an application for deferrals or payment by installments.

      4. Documents confirming the existence of grounds for changing a deadline for the payment of taxes and (or) fees on the ground provided for by:

      subparagraph 1) of paragraph 2 of this article areconfirmation by relevant authorized state bodies of the commencement of force majeure in respect of a taxpayer;

      subparagraph 2) of paragraph 2 of this article are a document drawn up by a taxpayer to confirm that the share of his/her/its income from seasonal branches and activities in his/her/its total income from the sale of goods, works, services, is at least 50 percent;

      subparagraph 3) of paragraph 2 of this article are data on the income for a year preceding the date of submission of the application, on movables and real estate of an individual, furnished by a relevant authorized body within ten business days prior tothe application’s submission.

      5. A decision to change a deadline for the fulfillment of a tax obligation to pay taxes and (or) fees or to refuse to change it is made by a body authorized to make such a decision in accordance with Article 50 of this Code, within twenty business days from the receipt of the taxpayer’s application in the form established by the authorized body. Alongside this, a schedule for the tax obligation fulfillment shall be attached to the decision on granting an installment plan for the payment of taxes and (or) fees.

      A decision to change a deadline for the fulfillment of a tax obligation to pay taxes and (or) fees shall take effect on the day of its signing.

      6. A decision to refuse the change of a deadline for the fulfillment of a tax obligation to pay taxes and (or) fees must be well-reasoned.

      7. The schedule for the fulfillment of a tax obligation may be revised on the basis of a motivated application of the taxpayer.

      At the same time, the schedule for the tax obligation fulfillment can be revised no more than once.

      Footnote. Article 51 as amended by Law of the Republic of Kazakhstan № 213-VI dated 03.01.2019 (shall be enforced upon expiry of ten calendar days after the day of its first official publication); dated 10.12.2020 № 382-VI (effective from 01.01.2021); dated 20.12.2021 № 85-VII (shall be enforced from 01.03.2022); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 51-1. Conditions for granting an investment tax credit

      1. An investment tax credit shall be granted to taxpayers on the basis of an investment tax credit agreement.

      2. Taxpayers may not apply for an investment tax credit in one of the following conditions:

      1) applying special tax regimes provided for by Section 20 of this Code;

      2) engaged in the production and (or) sale of all types of alcohol, alcoholic products, tobacco products;

      3) taxation of taxpayers is carried out in accordance with Sections 21 and 23 of this Code.

      Footnote. Chapter 6 supplemented by Article 51-1 in accordance with the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021).

Article 51-2. The procedure and conditions for granting a deferral on the payment of state duties in the courts

      1. A change in the deadline for payment of the state duty shall be carried out in the form of a deferral in the payment of the state duty when the court issues a ruling on the deferral in the payment of the state duty.

      2. A deferral in the payment of state duty in the courts is a change in the deadline for payment of the state duty based on the property status of an individual or the financial situation of a legal entity, with the exception of a large business entity.

      3. A deferral shall be granted if there are grounds provided for in this article, for a period not exceeding one year from the date of the court’s ruling to defer the payment of the state duty.

      In this case, an individual or legal entity has the right to pay the amount of the state duty partially and (or) ahead of schedule before the end of the deferral period.

      4. A deferral may be granted to an individual based on his property status, or to a legal entity, with the exception of a large business entity, based on the financial situation that does not allow paying the state fee when filing a claim, but there are sufficient grounds to believe that the possibility of paying it will arise during the period for which the deferral is granted if one of the following grounds exists:

      1) damage caused by a natural disaster or technological disaster;

      2) late payment of wages to an individual;

      3) registration as an unemployed person;

      4) a serious illness of an individual and being under treatment for more than three months;

      5) failure to pay a legal entity money for goods supplied, work performed, services rendered to it;

      6) the seasonal nature of production and (or) sale of goods, works or services by a legal entity;

      7) provision of targeted social assistance.

      5. After issuing a ruling on a deferral in the payment of the state duty, the courts shall send a copy of the ruling on the deferral in the payment of the state duty to the tax authorities at the place of hearing on the cases.

      Footnote. Chapter 6 has been supplemented with Article 51-2 in accordance with the Law of the Republic of Kazakhstan dated 12.12.2023 № 45-VIII (effective from 01.01.2024).

Article 52. Conditions for concluding an asset pledge agreement

      An asset pledge agreement shall be concluded within ten business days from the taxpayer’s submission of an application for changing a deadline for the fulfillment of a tax obligation to pay taxes and (or) fees, given that:

      1) the content of the pledge agreement meets the requirements established by the legislation of the Republic of Kazakhstan;

      2) an asset to be pledged must be insured against loss or damage, and its market value must at least equal the amount of taxes and (or) fees specified in the application for changing a deadline for the fulfillment of a tax obligation to pay taxes and (or) fees, inclusive of the penalty assessed for the period of deferrals or payment by installments, as well as the expenses associated with its sale in case of the taxpayer’s disruption of the schedule for payment of taxes and (or) fees. The following items may not be pledged:

      life support facilities;

      electric, thermal and other types of energy;

      distrainedassets;

      property on which restrictions are imposed by state bodies, with the exception of restrictions imposed by state revenue bodies;

      assets encumbered with the rights of third parties;

      the only housing of an individual, an individual entrepreneur, a person engaged in private practice;

      perishable raw materials, food products;

      3) repledging of assets provided as collateral is not allowed;

      4) where the Laws of the Republic of Kazakhstan provide for compulsory state registration of an asset pledge agreement, a taxpayer shall, within five working days from the conclusion of a pledge agreement, submit to a tax authority, making a decision to change a deadline for the fulfillment of a tax obligation to pay taxes and (or) fees, a document confirming the registration of the pledge agreement with State Corporation “Government for Citizens”.

      Footnote. Article 52 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced from 01.07.2019); dated 20.12.2021 № 85-VII (shall be enforced from 01.03.2022); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 53. Bank guarantee

      1. Under a bank guarantee, a bank (guarantor) has a duty to fulfill a taxpayer’s obligation to pay taxes and (or) fees in case of violation by the taxpayer of conditions for allowing deferrals, payment by installments of taxes and (or) fees.

      2. A bank guarantee must meet the following requirements:

      1) the content of a bank guarantee must comply with the requirements established by the legislation of the Republic of Kazakhstan;

      2) a bank guarantee must be irrevocable;

      3) the validity period of a bank guarantee shall expire at least six months after the expiration of a deadline set for a taxpayer to fulfill an obligation to pay taxes and (or) fees secured by a bank guarantee;

      4) the amount, for which a bank guarantee was issued, shall secure the guarantor’s fulfillment of a taxpayer’s obligation to pay taxes and (or) fees in full.

      3. A guarantor shall fulfill a bank guarantee obligation within three business days from the day a claim for the money under the bank guarantee is received.

      4. A guarantor is not entitled to refuse a tax authority to satisfy a claim for the money under a bank guarantee (unless such a claim is presented to a guarantor after the period of validity of a bank guarantee).

Article 54. Termination of deferral, payment by installments and investment tax credit

      Footnote. The heading of Article 54 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021).

      1. Deferral, installment and investment tax credit shall be terminated upon expiry of the relevant decision or agreement.

      2. Deferral, installment and investment tax credit shall be terminated, including ahead of schedule, in the following cases:

      1) payment by a taxpayer of the entire amount of taxes and (or) fees before the expiration of the set deadline;

      2) breach by the taxpayer of the conditions for granting deferrals, installments and investment tax credits for the payment of taxes and (or) fees;

      3) lodging a complaint against an audit findings report within the period specified in the decision of a tax authority to change a deadline for the fulfillment of a tax obligation to pay taxes and (or) fees specified in the audit findings report - if deferrals and payment by installments are allowed on the ground set forth in subparagraph 7) of paragraph 2 of Article 51 of this Code. If the case, specified in this subparagraph, occurs, the decision to change a deadline for the fulfillment of a tax obligation to pay taxes and (or) fees terminateson the day the tax authority makes a relevant decision;

      4) by a court resolution;

      5) delay of the due date established by the schedule for the fulfillment of tax obligation on paying taxes and (or) fees for more than five working days.

      3. A tax authority that made a decision to change a deadline for the fulfillment of a tax obligation to pay taxes and (or) fees may terminate it and send a notice of annulment of the decision to change a deadline for the fulfillment of a tax obligation to pay taxes and (or) fees to the taxpayer within five business days from the date of the decision.

      4. If during the term of the investment tax credit agreement the taxpayer who has entered into it violates the conditions provided for by the agreement for the sale or transfer into possession, use or disposal of equipment or other property to other persons, the acquisition of which was the basis for granting an investment tax credit, this taxpayer is obliged during the tax period following the reporting date from the date of termination of the investment tax credit agreement, to pay all previously unpaid tax amounts in accordance with the agreement, as well as the corresponding penalties accrued for each calendar day of the investment tax credit agreement in the amount of 1.25 times the base rate National Bank of the Republic of Kazakhstan on the date of payment for the period from the conclusion to the termination of the said agreement.

      Footnote. Article 54 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021); dated 21.12.2022 № 165-VII (effective from 01.01.2023).

Article 55. Order for the foreclosure and sale of pledged assets, and also for the demand to execute a bank guarantee

      1. Upon termination of the deferral or installment plan in the cases established by subparagraphs 2) and 5) of paragraph 2 of Article 54 of this Code, the tax authority shall foreclose on the pledged assets of the taxpayer and (or) a third party or require execution of the bank guarantee.

      2. The sale of assets pledged by a taxpayer and (or) a third party shall be carried out by an authorized legal person through auctions.

      The procedure for the sale of assets pledged by a taxpayer and (or) a third party, as well as the taxpayer’s (tax agent’s) assets on which restrictions are imposed, is determined by the authorized body.

      3. A tax authority, within five business days from expiration of a deadline for the execution of a demand for the payment of taxes and (or) fees, shall submit a request to a guarantor for the payment of the amount of money under a bank guarantee.

      Footnote. Article 55 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 56. Termination of tax obligations

      1. A tax obligation of an individual shall be terminated in the event of:

      1) his/her death;

      2) declaring him/her dead by a final and binding court judgment.

      2. A tax obligation of an individual entrepreneur shall be terminated after the individual entrepreneur ceases to operate in accordance with the procedure established by the legislation of the Republic of Kazakhstan.

      3. A tax obligation of a legal entity shall be terminated:

      1) after its liquidation;

      2) after its reorganization through incorporation (in respect of an incorporated legal entity), merger and separation.

Chapter 7. FULFILLMENT OF TAX OBLIGATIONS IN THE EVENT OF LIQUIDATION, REORGANIZATION, TERMINATION OF ACTIVITY OF A TAXPAYER

Article 57. General Provisions

      The provisions of this chapter apply, if a taxpayer adopts a resolution on reorganization through merger, incorporation, separation, liquidation or termination of activity.

Article 58. Fulfillment of tax obligations of a legal entity in liquidation, as well as in the event of termination of activity in the Republic of Kazakhstan of a structural unit, permanent establishment of a non-resident legal entity

      1. A resident legal entity, within three business days from the day of adoption of a resolution on liquidation, shall notify thereof the tax authority at the place of its location in writing.

      2. Within three business days from the day of approval of an interim liquidation balance sheet, a legal entity in liquidation shall submit to the tax authority at the place of its location all of the following documents:

      1) a tax application for a tax audit;

      2) liquidation tax returns.

      3. Liquidation tax returns shall be drawn up by types of taxes, payments to the budget and social welfare payments for which a legal entity in liquidation is a payer and (or) a tax agent, for the period from the beginning of a taxable period, within which a tax application for a tax audit was submitted, until the date of submission of such an application.

      In the event that next scheduled tax returns are due for filing after liquidation tax returns, such next scheduled tax returns shall be filed on or before the date of filing liquidation tax returns.

      4. A legal entity in liquidation shall pay taxes, payments to the budget and social welfare payments entered into liquidation tax returns, within ten calendar days from the day of filing liquidation tax returns witha tax authority.

      In the event that the payment of taxes, payments to the budget and social welfare payments entered into tax returns filed before liquidation tax returns is due after the expiration of the period specified in part one of this paragraph, the payment (transfer) is made within ten calendar days from the date of filing liquidation tax returns with a tax authority.

      5. Tax authorities shall initiate a tax audit within twenty business days from the receipt of a tax application of a legal entity in liquidation by a tax authority.

      6. Tax debt of a legal entity in liquidation arising, among other things, on the grounds specified in paragraphs 4 and 11 of this article, shall be paid at its expense, including proceeds from the sale of its assets, in order of priority established by the laws of the Republic of Kazakhstan. Concurrently, the tax debt of structural units, permanent establishments, structural units of a non-resident legal entity shall be paid in case of joint fulfillment of tax obligations by such a non-resident legal entity with a group of permanent establishments, structural units of legal entities through a permanent establishment, a structural unit terminating activity.

      7. If the assets of a legal entity in liquidation are not sufficient to fully pay its tax debt, the remaining part of the tax debt is paid by the founders (participants) of the legal entity in liquidation in cases established by laws of the Republic of Kazakhstan.

      8. If a legal entity in liquidation has amounts of taxes, payments to the budget and penalties paid in excess, the latter are subject to offset against the tax debt of the legal entity in liquidation in accordance with the procedure set forth in Article 102 of this Code.

      In the event that a legal entity in liquidation has amounts of taxes, payments to the budget and penalties paid erroneously, these amounts are subject to offset in accordance with the procedure set forth in Article 103 of this Code.

      9. If, before the date of its VAT deregistration, a legal entity in liquidation has the amount of VAT to be offset in excess of the amount of assessed tax, which is refundable in accordance with Chapter 49 of this Code, the excess shall be returned to the legal entity in liquidation in accordance with the procedure set forth in Article 104 of this Code.

      10. If a legal entity in liquidation has no tax debts,:

      1) erroneously paid amounts of taxes, payments to the budget and penalties are subject to return to this legal entity in accordance with the procedure set forth in Article 103 of this Code;

      2) amounts of taxes, payments to the budget and penalties paid in excess are subject to return to this legal entity in accordance with the procedure set forth in Article 101 of this Code;

      3) paid amounts of fines are subject to return to this legal entity on the grounds and in accordance with the procedure set forth in Article 106 of this Code;

      4) amounts of customs duties, taxes, customs charges and penalties levied by customs authorities paid to the budget in excess (erroneously) are subject to return to this legal entity in accordance with the procedure established by the customs legislation of the Republic of Kazakhstan.

      11. If an obligation arises to calculate and pay taxes and payments to the budget, social welfare payments for the period fromthe date of filing liquidation tax returns until that of completion of a liquidation tax audit, a legal entity in liquidation is obliged to fulfill such obligations pursuant to the notice of a tax authority specified in subparagraph 3) paragraph 2 of Article 114 of this Code.

      12. In case of generation of income in the form of dividends of individuals and non-residents subject to taxation at the source of payment during the period from the day after the dayon which a liquidation tax audit was completed until that of approval of a liquidation balance sheet, a legal entity in liquidation shall file with the tax authority at its location additional tax returns along with liquidation tax returns on such a tax obligation and fulfill it in full.

      13. After the completion of a tax audit and performance of the provisions specified in paragraph 12 of this article, a legal entity in liquidation shall submit a liquidation balance sheet to the tax authority at its location.

      A legal entity in liquidation submits a liquidation balance sheet within three business days from the completion of a tax audit and performance of the provisions specified in paragraph 12 of this article, provided all of the following requirements are met:

      1) absence of tax debt, arrears in social welfare payments;

      2) absence ofamounts of taxes, payments to the budget, penalties and fines paid in excess (erroneously);

      3) absence of VAT amount to be offset exceeding the assessed tax amount subject to refund in accordance with Chapter 49 of this Code;

      4) absence of unfulfilled tax application for offsetting and (or) refunding amounts of customs duties, taxes, customs charges and penalties levied by customs authorities paid in excess (erroneously).

      In the event of tax debts, arrears in social welfare payments, amounts of taxes, payments to the budget, penalties and fines paid in excess (erroneously) and (or) VAT amount to be offset exceeding the assessed tax amount subject to refund in accordance with Chapter 49 of this Code, a legal entity in liquidation shall submit a liquidation balance sheet within three business days from the date, whichever comes last:

      1) of the payment of tax debt, arrears in social welfare payments;

      2) of refund of amounts of taxes, payments to the budget, penalties and fines paid in excess (erroneously);

      3) of refund of VAT amount to be offset exceeding the assessed tax amount subject to refund in accordance with Chapter 49 of this Code;

      4) of refund of amounts of customs duties, taxes, customs charges and penalties levied by customs authorities paid in excess (erroneously).

      14. A tax obligation of the structural unit of a non-resident legal entity terminating its activity in the Republic of Kazakhstan, as well as the permanent establishment of a non-resident legal entity shall be fulfilled in accordance with the procedure set forth in this article.

      15. The provisions of this article shall not apply to resident legal entities in liquidation in case they choose to comply with special considerations in fulfilling tax obligations set forth inArticles 59 or 60 of this Code.

Article 59. Features of fulfilling tax obligations by certain categories of resident legal entities in liquidation

      1. This article sets forth special considerations in the fulfillment of a tax obligation of a resident legal entity in liquidation meeting all ofthe following requirements:

      1) is a value added tax payer who does not carry out financial and economic activities from the date of registration for value added tax, or is not a value added tax payer;

      2) it does not apply a special tax regime to producers of agricultural products, aquaculture products (fish farming) and agricultural cooperatives;

      3) itwas not reorganized or is not the legal successor of a reorganized legal entity.

      The provision of this subparagraph does not apply to legal entities reorganized through transformation;

      4) is not included in the list of selective tax audits based on the results of measures of the risk assessment system or is not included in the semi-annual schedule of tax audits conducted in a special order based on risk assessment, as well as periodic tax audits based on risk assessment;

      5) it is not registered as a taxpayer performing certain types of activities.

      This article applies to resident legal entities meeting the requirements specified in this paragraph during the limitation period established by Article 48 of this Code. The provisions of this paragraph also apply to legal entities, which life span is less than the limitation period set forth by Article 48 of this Code.

      2. In the event of adopting a resolution to liquidate, a legal entity submits to the tax authority at its location all of the following documents:

      1) a tax application for the termination of its activity;

      2) liquidation tax returns;

      3) an interim liquidation balance sheet;

      4) a tax application for deregistering a cash register in accordance with the procedure set forth in Article 169 of this Code.

      A legal entity in liquidation submits the document specified in subparagraph 4) of part one of this paragraph in the event that the cash register is registered with a tax authority.

      3. Liquidation tax returns shall be drawn up by types of taxes, payments to the budget and social welfare payments for which a legal entity in liquidation is a payer and (or) a tax agent, for the period from the beginning of a taxable period, within which a tax application for termination of activity was submitted, until the date of submission of such an application.

      In the event that next scheduled tax returns are due for filing after liquidation tax returns, such next scheduled tax returns shall be filed on or before the date of filing liquidation tax returns.

      4. A legal entity in liquidation shall pay taxes, payments to the budget and social welfare payments entered into liquidation tax returns, within ten calendar days from the day of filing liquidation tax returns with a tax authority.

      In the event that the payment of taxes, payments to the budget and social welfare payments entered into tax returns filed before liquidation tax returns is due after the expiration of the period specified in part one of this paragraph, the payment (transfer) is made within ten calendar days from the day of filing liquidation tax returns with a tax authority.

      5. A tax authority, within three business days from the receipt of a tax application for terminating activity of a legal entity in liquidation, shall submit a request for the period during which no tax audit was conducted with respect to the legal entity, within the limitation period set forth in Article 48 of this Code:

      1) to authorized state bodies - concerning information on transactions with assets subject to state registration, made by a legal entity terminating its activity, as well as its assets as of the date of receipt of the tax authority’s request;

      2) to second-tier banks and (or) organizations carrying out certain types of banking operations - concerning information on balances and movements of money in bank accounts of a legal entity terminating its activity as of the date of receipt of the tax authority’s request.

      Information upon the requests of a tax authority specified in this paragraph shall be submitted within twenty business days from their receipt, unless otherwise specified by subparagraph 13) of part one of Article 24 of this Code.

      6. A tax authority, within ten business days from the day of receipt of all the information provided for in paragraph 5 of this article, shall conduct an in-house audit and draw up an opinion in accordance with the procedure set forth in this Code.

      An opinion reflects results of an in-house audit and a situation with settlements in respect of taxes, payments to the budget and social welfare payments.

      An opinion shall be drawn up at least in two copies and signed by tax officials. One copy of the opinion is delivered, within three business days after its signing, to a legal entity in liquidation against signature or sent to it by registered mail with return receipt.

      In case a postal or any other communication organization returns an opinion sent by a tax authority to a taxpayer (tax agent) in liquidation by registered mail with return receipt, the date of delivery of such an opinion shall be that of the tax audit, involving witnesses on the grounds and in accordance with the procedure set forth in this Code.

      7. In case an in-house audit reveals violations, a legal entity in liquidation, within five business days from the receipt of an opinion, shall be delivered a notice of elimination of violations revealed in the course of the in-house audit in accordance with the procedure set forth inChapter 12 of this Code.

      A legal entity in liquidation executes a notice of the elimination of violations revealed in the course of an in-house audit in accordance with the procedure set forth in Article 96 of this Code.

      In case of a failure to execute a notice and (or) tax authorities’ disagreement with explanations provided by a taxpayer, a tax audit shall be conducted with respect to a legal entity in liquidation. In this case, the tax audit must begin within ten business days after expiration of the deadline set for the execution of such a notice and (or) after obtaining an explanation of disagreement concerning revealed violations.

      8. Tax debt of a legal entity in liquidation arising, among other things, on the grounds specified in paragraph 4 of this article, shall be paid at the expense of this person, including proceeds from the sale of its assets, in order of priority established by the laws of the Republic of Kazakhstan.

      9. If the assets of a legal entity in liquidation are not sufficient to fully pay its tax debt, the remaining part of the tax debt is paid by the founders (participants) of the legal entity in liquidation in cases established by laws of the Republic of Kazakhstan.

      10. If a legal entity in liquidation has no tax debts:

      1) erroneously paid amounts of taxes, payments to the budget and penalties are subject to return to this legal entity in accordance with the procedure set forth in Article 103 of this Code;

      2) amounts of taxes, payments to the budget and penalties paid in excess are subject to return to this legal entity in accordance with the procedure set forth in Article 101 of this Code;

      3) paid amounts of fines are subject to return to this legal entity on the grounds and in accordance with the procedure set forth in Article 106 of this Code;

      4) amounts of customs duties, taxes, customs charges and penalties levied by customs authorities paid to the budget in excess (erroneously) are subject to return to this legal entity in accordance with the procedure established by the customs legislation of the Republic of Kazakhstan.

      11. In case of generation of income in the form of dividends of individuals and non-residents subject to taxation at the source of payment during the period beginning on the day a legal entity person receives an opinion on an in-house audit until that of approval of a liquidation balance sheet, a legal entity in liquidation shall file with the tax authority at its location additional tax returns along with liquidation tax returns on such a tax obligation and fulfill it in full.

      12. A legal entity in liquidation shall submit a liquidation balance sheet to the tax authority at its location.

      A legal entity in liquidation submits a liquidation balance sheet within three business days from the receipt of an opinion on the results of an in-house audit if there is no tax debt, arrears in social welfare payments and provisions specified in paragraph 11 of this article are observed.

      13. In case an in-house audit reveals violations with respect to tax debt, arrears in social welfare payments, a legal entity in liquidation submits a liquidation balance sheet within three business days from the payment of the tax debt, arrears in social welfare payments, provided that the violations revealed in the course of the in-house audit are eliminated, and provisions specified in paragraph 11 of this article are observed.

      14. After submission of a liquidation balance sheet specified in Paragraph 12 of this Article and observance of provisions specified in Paragraph 13 of this Article, a tax authority shall send to the registering authority conducting state registration, reregistration of legal entities, state registration of termination of activities of legal entities, accounting registration, reregistration, deregistration of structural units, information on the absence (existence) of debts, the record of which is kept by tax authorities with regard to a legal entity in liquidation in accordance with the procedure and within the time limits established by Article 100 of this Code.

      Footnote. Article 59 as amended by the Law of the Republic of Kazakhstan dated 24.05.2018 № 156-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 02.04.2019 № 241-VI (shall be enforced from 01.07.2019); dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 60. Features of the fulfillment of tax obligations by certain categories of resident legal entities in liquidation and individual entrepreneurs terminating activity pursuant to a tax audit report

      1. This article sets forth special considerations in the fulfillment of a tax obligation by certain categories of resident legal entities in liquidation and individual entrepreneurs terminating their activities,meeting all of the following requirements:

      1) total amount of the total annual income, with account of adjustments, of a legal entity in liquidation and an individual entrepreneur terminating activity, for the limitation period set forth in Article 48 of this Code does not exceed 150000 times the monthly calculated index established by the law on the republican budget and effective as of January 1 of a relevant financial year;

      2) they have a tax audit report on taxes drawn up notearlier than twenty calendar days before the date of submission of a tax application for terminating activity to a tax authority;

      3) they are or were not registered as a taxpayer performing certain types of activities during the limitation period set forth in Article 48 of this Code.

      At the same time, if, pursuant to a tax audit report, obligations arise for calculating and paying taxes and payments to the budget, for calculating, withholding, transferring social welfare payments, such obligations are subject to fulfillment by a legal entity in liquidation or an individual entrepreneur terminating activity within ten calendar days from the day after the day on which the tax audit report in question was delivered to a taxpayer.

      2. A resident legal entity, in the event of a resolution to liquidate, an individual entrepreneur in case of a decision to terminate an activity, submit to the local tax authority, all of the following documents:

      1) a tax application for termination of activities;

      2) liquidation tax returns;

      3) audit opinion on taxes;

      4) a tax application for deregistering a cash register in accordance with the procedure set forth by Article 169 of this Code.

      The document specified in subparagraph 4) of part one of this paragraph shall be submitted by the legal entity in liquidation or individual entrepreneur terminating activity in the event that the cash register is registered with the tax authority.

      3. Liquidation tax returns are drawn up by types of taxes, payments to the budget and social welfare payments for which the legal entity in liquidation or individual entrepreneur terminating activities is a payer and (or) tax agent for the period from the beginning of the taxable period in which the tax application forthe termination of activities is submitted, until the date of submission of such an application.

      In the event that next scheduled tax returns are due for filing after liquidation tax returns, such next scheduled tax returns shall be filed on or before the date of filing liquidation tax returns.

      4. A legal entity in liquidation or individual entrepreneur terminating activity shall pay taxes, payments to the budget and transfer social welfare payments entered into liquidation tax returns within ten calendar days from the day of filing liquidation tax returns witha tax authority.

      If the payment of taxes, payments to the budget and transfer of social welfare payments entered into tax returns filed before liquidation tax returns are due after the expiration of the period specified in part one of this paragraph, the payment (transfer) is made within ten calendar days from the day of filing liquidation tax returns witha tax authority.

      5. If a legal entity in liquidation or an individual entrepreneur terminating activity has no tax debt:

      1) erroneously paid amounts of taxes, payments to the budget and penalties are subject to return to this taxpayer in accordance with the procedure set forth in Article 103 of this Code;

      2) amounts of taxes, payments to the budget and penalties paid in excess are subject to return to this taxpayer in accordance with the procedure set forth in Article 101 of this Code;

      3) paid amounts of fines are subject to return to this taxpayer on the grounds and in accordance with the procedure set forth in Article 106 of this Code;

      4) amounts of customs duties, taxes, customs charges and penalties levied by customs authorities paid to the budget in excess (erroneously) are subject to return to this legal entity in accordance with the procedure established by the customs legislation of the Republic of Kazakhstan.

      6. A tax authority, within ten business days from the day of receipt of all the documents provided for in paragraph 2 of this article, shall conduct an in-house audit in accordance with the procedure set forth in Article 95 of this Code.

      If tax authorities reveal violations in the course of an in-house audit, a legal entity in liquidation or individual entrepreneur terminating activity shall be delivered a notice of the elimination of violations in accordance with the procedure set forth in Chapter 12 of this Code.

      The execution of the notice of the elimination of violations revealed in the course of an in-house audit is carried out by a legal entity in liquidation or an individual entrepreneur terminating activity in accordance with the procedure set forth in Article 96 of this Code.

      Payment (transfer) of tax debts, arrears in social welfare payments is made by the taxpayer within ten calendar days from the execution of the notice of elimination of violations revealed by an in-house audit.

      7. In cases of failure to execute a notice and (or) tax authorities’ disagreement with explanations provided by a taxpayer, a tax authority shall conduct a tax audit in respect of a legal entity in liquidation or an individual entrepreneur terminating its activity with regard to facts and circumstances revealed in respectof such a taxpayer, which served as a ground for scheduling this audit.

      8. In case of generation of income in the form of dividends of individuals and non-residents subject to taxation at the source of payment during the period from the day after the day on which an in-house audit was completed until that of approval of a liquidation balance sheet, a legal entity in liquidation shall file with the tax authority at its location additional tax returns along with liquidation tax returns on such a tax obligation and fulfill it completely.

      9. In cases where the provisions set forth in paragraphs 4, 5, 6 and 8 of this article are observed and there are no tax debts, arrears in social welfare payments, as well as in case of elimination of violations revealed by an in-house audit conducted by a tax authority, a legal entity in liquidation submits a liquidation balance sheet to the tax authority at its location.

      A legal entity in liquidation submits a liquidation balance sheet within fifteen business days from the receipt of documents specified in paragraph 2 of this article by a tax authority, provided that there is no tax debt, arrears in social welfare payments and provisions set forth in paragraph 8 of this article are observed.

      In case an in-house audit reveals violations with respect to tax debt, arrears in social welfare payments, a legal entity in liquidation submits a liquidation balance sheet within three business days from the payment of the tax debt, arrears in social welfare payments, provided that the violations revealed in the course of the in-house audit are eliminated, and provisions specified in paragraph 11 of this article are observed.

      10. After fulfillment of provisions specified in Paragraph 9 of this Article, a tax authority shall send to the registering authority conducting state registration, reregistration of legal entities, state registration of termination of activities of legal entities, accounting registration, reregistration, deregistration of structural units (hereinafter referred to as judicial bodies), information on the absence (existence) of debts the record of which is kept by tax authorities with regard to a legal entity in liquidation in accordance with the procedure and within the time limits established by Article 100 of this Code.

      11. A tax obligation of an individual entrepreneur that terminated its activity is deemed fulfilled after an in-house audit, given the absence or paymentof tax debt, arrears in social welfare payments, and complete elimination of the violations revealed by the in-house audit.

      12. The date of deregistration of an individual entrepreneur by a tax authority is that of fulfillment of the tax obligation in accordance with paragraph 11 of this article.

      13. A tax authority shall, within three business days from the date specified in paragraph 12 of this article, deregister an individual entrepreneur.

      Information on deregistration of an individual entrepreneur is placed on the website of the authorized body.

      14. A tax authority shall refuse to deregister an individual entrepreneur within three business days after expiration of the deadline set by paragraph 6 of this article for the payment (transfer) of tax debt, arrears in social welfare payments.

      A ground to deregister an individual entrepreneur is also an individual entrepreneur’s failure to observe the provisions set forth in this article.

      Footnote. Article 60 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced from 01.07.2019).

Article 61. Fulfillment of tax obligations of a resident legal entity’s structural unit terminating its activity

      1. If a resident legal entity resolves to terminate activity of its structural unit, a tax authority at the location of the structural unit of the resident legal entity shall be provided with all of the following documents:

      1) a tax application for terminating activity;

      2) a copy of the resolution of the resident legal entity to terminate the activity of its structural unit;

      3) liquidation tax returns of the structural unit of the legal entity, unless otherwise provided for by this article.

      2. Liquidation tax returns shall be drawn up by types of taxes, payments to the budget and social welfare payments for which a legal entity’s structural unit terminating activity is recognized an independent payer, for the period from the beginning of a taxable period, within which it was resolved to terminate the activity of the structural unit of the legal entity, until the date of submitting a tax application for the termination of its activity.

      In the event that next scheduled tax returns are due for filing after liquidation tax returns, such next scheduled tax returns shall be filed on or before the date of filing liquidation tax returns.

      3. A legal entity’s structural unit terminating its activity shall pay taxes, payments to the budget and social welfare payments entered into liquidation tax returns provided for by paragraph 2 of this article, within ten calendar days from the day of filing liquidation tax returns with a tax authority.

      In the event that the payment of taxes, payments to the budget and social welfare payments entered into tax returns filed before liquidation tax returns is due after the expiration of the period specified in part one of this paragraph, the payment (transfer) is made within ten calendar days from the date of filing liquidation tax returns.

      4. In the event that a legal entity’s structural unit terminating its activity is not recognized an independent payer of taxes, payments to the budget and social welfare payments, liquidation tax returns are not filed.

      5. Tax debt, arrears in social welfare payments of the legal entity’s structural unit terminating its activity are paid at the expense of the legal person that set up this structural unit.

Article 62. Fulfillment of tax obligations in case of reorganization of a legal entity through merger, incorporation, separation

      1. A legal entity shall, within three business days from the adoption of a resolution on reorganization through merger, incorporation, separation, notify thereof the tax authority at its location in writing.

      Within three business days from the approval of a certificate of transfer, a legal entity, reorganized through merger and incorporation, shall submit to the tax authority at its location all of the following documents:

      1) liquidation tax returns;

      2) certificate of transfer.

      Liquidation tax returns are drawn up by types of taxes, payments to the budget and social welfare payments for which a legal entity being reorganized through merger and incorporation, is a payer and (or) tax agent for the period from the beginning of a taxable period, within which a tax obligation for filing such returns arose, until the date of its filing with a tax authority.

      An obligation to file liquidation tax returns in case of reorganization through merger is imposed on each legal entity incorporated by a newly established legal entity, in case of reorganization through incorporation – on an incorporated legal entity.

      In the event that next scheduled tax returns are due for filing after liquidation tax returns, such next scheduled tax returns shall be filed on or before the date of filing liquidation tax returns.

      In case of reorganization of a legal entity through separation, such an entity shall, within three business days from the approval of a separation balance sheet, submit the said balance to the tax authority at its location.

      2. The fulfillment of a tax obligation of the reorganized legal entity is imposed on its successor (successors), except for filing liquidation tax returns.

      3. Identification of a legal successor (successors), as well as participatory interest of the successor (successors) in the payment of the tax debt of a reorganized legal entity is carried out in accordance with the civil legislation of the Republic of Kazakhstan.

      4. Reorganization of a legal entity is not a ground for changing deadlines for the fulfillment of its tax obligation to pay taxes, payments to the budget by the legal successor (successors) of this legal entity.

      5. If a legal entity under reorganization has amounts of taxes, payments to the budget and penalties paid in excess, the said amounts shall be offset against the tax debt of the legal entity under reorganization in accordance with the procedure set forth in Article 102 of this Code.

      In the event that a legal entity under reorganization has erroneously paid amounts of taxes, payments to the budget and penalties, the said amounts shall be offset in favor of the legal entity under reorganization in accordance with the procedure set forth in Article 103 of this Code.

      6. If a legal entity under reorganization has no tax debt:

      1) erroneously paid amounts of taxes, payments to the budget and penalties are subject to return to its successor (successors) in proportion to the share in the assets obtained by it (them) in the course of reorganization, in accordance with the procedure set forth in Article 103 of this Code;

      2) amounts of taxes, payments to the budget and penalties paid in excess are subject to return to its successor (successors) in proportion to the share in the assets obtained by it (them) in the course of reorganization, in accordance with the procedure set forth in Article 101 of this Code.

      7. In case of reorganization of a legal entity through separation in accordance with the decision of the Government of the Republic of Kazakhstan, the excess of VAT that a legal entity under reorganization, which is a VAT payer, has as of the date of reorganization shall be transferred to its successor (successors).

      At the same time, the excess of VAT that is subject to transfer to the successor (successors) under reorganization through separation of a legal entity is determined in proportion to the share of the residual value of fixed assets transferred to the successor (successors).

      The residual value of fixed assets is calculated on the basis of the separation balance sheet of a legal entity under reorganization through separation.

      This paragraph applies in case the controlling stock of a legal entity under reorganization through separation belongs to a national management holding.

      8. A tax authority, within ten business days from the receipt of information from national registers of identification numbers on a legal entity under reorganization through:

      1) merger, submits the balance of business accounts of legal entities incorporated in a newly established legal entity to the tax authority at the location of the newly established legal entity on the basis of the certificate of transfer;

      2) incorporation, submits the balance of business account of the incorporated legal entity to the tax authority at the location of the legal entity that incorporated the said legal entity on the basis of the certificate of transfer;

      3) separation, submits the balance of the business account of the legal entity that separated the newly established legal entity to the tax authority at the location of the newly established legal entity on the basis of the separation balance sheet.

Article 63. Fulfillment of tax obligations of a permanent establishment without setting up a structural unit of a non-resident legal entity transferring rights and obligations owing to the fact that the place of effective management (the location of the actual management body) is in the Republic of Kazakhstan

      1. A non-resident legal entity having a permanent establishment in the Republic of Kazakhstan without setting up a structural unit and resolving to relocate the place of effective management (to change the location of the actual management body) from a foreign state to the Republic of Kazakhstan shall, within three business days after submitting a tax application for registration as a taxpayer in accordance with paragraph 2 of Article 76 of this Code, inform the tax authority at the location of such a permanent establishment in writing of the transfer of rights and obligations by such a permanent establishment to a legal entity, the place of effective management (the location of the actual management body) of which is in the Republic of Kazakhstan.

      Within fifteen calendar days from the day of registration as a taxpayer, a permanent establishment of the said non-resident legal entity is required to submit to the tax authority:

      1) a tax application for deregistration;

      2) liquidation tax returns;

      3) certificate of transfer.

      Liquidation tax returns are drawn up by types of taxes, payments to the budget and social welfare payments for which the permanent establishment transferring rights and obligations is a payer and (or) a tax agent for the period from the beginning of a taxable period, within which an obligation to file such returns arose, until the date of their filing with a tax authority.

      In the event that next scheduled tax returns are due for filing after liquidation tax returns, such next scheduled tax returns shall be filed on or before the date of filing liquidation tax returns.

      2. The fulfillment of the tax obligation of a permanent establishment transferring rights and obligations to a legal entity is imposed on such a legal entity established under the laws of a foreign state, the place of effective management (the location of the actual management body) of which is in the Republic of Kazakhstan (successor).

      3. The transfer of rights and obligations by a permanent establishment to a legal entity is not a ground for changing a deadline for the fulfillment of its tax obligation to pay taxes and payments to the budget by a legal entity established under the laws of a foreign state, the place of effective management (the location of the actual management body) of which is in the Republic Kazakhstan.

      4. If a permanent establishment transferring rights and obligations to a legal entity has no tax debt, amounts of taxes, payments to the budget and penalties paid in excess (erroneously) are subject to return to the legal entity established under the laws of a foreign state, the place of effective management (the location of the actual management body) of which is in the Republic of Kazakhstan.

      5. A tax authority shall, within ten business days from the receipt of documents specified in paragraph 1 of this article, transfer the balance of the business account of a permanent establishment transferring rights and obligations to a legal entity to the tax authority at the location of the legal entity to which the rights and obligations of the permanent establishment are transferred, on the basis of the certificate of transfer.

Article 64. Fulfillment of tax obligations of a legal entity in case of reorganization through separation

      1. A legal entity shall, within three business days from adopting a resolution on reorganization through separation, notify thereof a tax authority at its location in writing.

      A legal entity under reorganization through separation, within three business days from the approval of a separation balance sheet, submits to a tax authority at its location all of the following documents:

      1) a tax application for a tax audit;

      2) liquidation tax returns.

      2. Liquidation tax returns are drawn up by types of taxes, payments to the budget and social welfare payments for which a legal entity under reorganization is a payer and (or) a tax agent, for the period from the beginning of a taxable period, within which a tax application for a tax audit was submitted, until the date of submission of such an application.

      In the event that next scheduled tax returns are due for filing after liquidation tax returns, such next scheduled tax returns shall be filed on or before the date of filing liquidation tax returns.

      3. Payment of taxes, payments to the budget and social welfare payments entered into liquidation tax returns shall be made by a legal entity under reorganization within ten calendar days from the day of filing liquidation tax returns with a tax authority.

      In the event that the payment of taxes, payments to the budget and social welfare payments entered into tax returns filed before liquidation tax returns is due after the expiration of the deadline specified in part one of this paragraph, payment (transfer) is made within ten calendar days from the day of filing liquidation tax returns.

      4. A tax authority must initiate a tax audit within twenty business days after receiving a tax application of a legal entity under reorganization.

      5. After the completion of a tax audit in the course of reorganization by separation, a legal entity under reorganization shall submit a separation balance sheet to a tax authority at its location.

      If a legal entity under reorganization has amounts of taxes, payments to the budget and penalties paid in excess, the said amounts shall be offset against the tax debt of the legal entity under reorganization in accordance with the procedure set forth in Article 102 of this Code.

      In the event that a legal entity under reorganization has amounts of taxes, payments to the budget and penalties paid erroneously, the said amounts are subject to offset in accordance with the procedure set forth in Article 103 of this Code.

      If a legal entity under reorganization has no tax debt:

      1) erroneously paid amounts of taxes, payments to the budget and penalties are subject to return to its successor (successors) in proportion to the share in the assets obtained by it (them) in the course of reorganization in accordance with the procedure set forth in Article 103 of this Code;

      2) amounts of taxes, payments to the budget and penalties paid in excess are subject to return to its successor (successors) in proportion to the share in the assets obtained by it (them) in the course of reorganization in accordance with the procedure set forth in Article 101 of this Code;

      3) amounts of customs duties, taxes, customs charges and penalties levied by the customs authorities paid to the budget in excess (erroneously) are refunded to its successor (successors) in proportion to the share in the assets obtained by it (them) in the course of reorganization in accordance with the procedure established by customs legislation Republic of Kazakhstan;

      4) amounts of fines paid in excess (erroneously) shall be returned to its successor (successors) in proportion to the share in the assets obtained by it (them) in the course of reorganization in accordance with the procedure set forth in Article 106 of this Code.

      A legal entity under reorganization submits the documents specified in this paragraph within three business days from the completion of a tax audit provided all of the following requirements are met:

      1) absence of tax debt, arrears in social welfare payments;

      2) absence of amounts of taxes, payments to the budget, penalties and fines paid in excess (erroneously);

      3) absence of unfulfilled tax application for offsetting and (or) refunding amounts of customs duties, taxes, customs charges and penalties levied by customs authorities paid in excess (erroneously).

      In the event of tax debts, arrears in social welfare payments, amounts of taxes, payments to the budget, penalties and fines paid in excess (erroneously), a legal entity under reorganization shall submit the documents specified in this paragraph within three business days from the date, whichever comes last,:

      1) of the payment of tax debt, arrears in social welfare payments;

      2) of refund of amounts of taxes, payments to the budget, penalties and fines paid in excess (erroneously);

      3) of refund of amounts of customs duties, taxes, customs charges and penalties levied by customs authorities paid in excess (erroneously).

      6. A tax authority shall, within ten business days from the receipt of information from national registers of identification numbers, transfer the balance of business accounts of a separated legal entity to a tax authority at the location of newly established legal entities on the basis of a separation balance sheet.

      7. The fulfillment of a tax obligation of a legal entity under reorganization is imposed on its successor (successors), except for filing liquidation tax returns.

      8. A successor (successors), as well as participatory interest of the successor (successors) with respect to the payment of the tax debt of a reorganized legal entity, is identified in accordance with the civil legislation of the Republic of Kazakhstan.

      4. Reorganization of a legal entity is not a ground for changing deadlines for the fulfillment of its tax obligation to pay taxes, payments to the budget by this legal entity‘s successor (successors).

Article 65. Fulfillment of tax obligation of an individual entrepreneur, a person engaged in private practice, upon termination of activities

      Footnote. The heading of Article 65 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021).

      1. Within a month from the date of the decision to terminate the activity, an individual entrepreneur or a person engaged in private practice shall simultaneously submit to the tax authority at the place of its location:

      1) a tax application for a tax audit;

      2) liquidation tax reporting.

      2. Liquidation tax reporting shall be compiled by types of taxes, payments to the budget and social payments, on which an individual entrepreneur or a person engaged in private practice, terminating activity, is a payer and (or) a tax agent, for the time from the tax period commencement in which tax application for a tax audit was filed, before the date of filing such an application.

      In the event that next scheduled tax returns are due for filing after liquidation tax returns, such next scheduled tax returns shall be filed on or before the date of filing liquidation tax returns.

      3. Payment of taxes, payments to the budget and social payments, reflected in the liquidation tax reporting, shall be made by an individual entrepreneur or a person engaged in private practice, terminating activities, no later than ten calendar days from the date of submitting the liquidation tax reporting to the tax authority.

      In the event that the payment of taxes, payments to the budget and social welfare payments entered into tax returns filed before liquidation tax returns is due after the expiration of the period specified in part one of this paragraph, the payment (transfer) is made within ten calendar days from the date of filing liquidation tax returns.

      4. A tax audit must be started no later than twenty working days after the receipt by the tax authority of a tax application from an individual entrepreneur or a person engaged in private practice terminating activities.

      5. The tax arrears of an individual entrepreneur or a person engaged in private practice, terminating activities, shall be repaid from the money of the indicated individual entrepreneur or person engaged in private practice, including that received from the sale of his property, in the order of priority established by the laws of the Republic of Kazakhstan.

      6. If an individual entrepreneur or a person engaged in private practice terminating activity has overpaid amounts of taxes, payments to the budget and penalties, then these amounts shall be offset against the tax debt of an individual entrepreneur or person engaged in private practice terminating activity, in the manner determined by Article 102 of this Code.

      If an individual entrepreneur or a person engaged in private practice, terminating activities has erroneously paid amounts of taxes, payments to the budget and penalties, then these amounts shall be offset as determined by Article 103 of this Code.

      7. In the absence of tax debt of an individual entrepreneur or a person engaged in private practice, terminating activities:

      1) erroneously paid amounts of taxes, payments to the budget and penalties shall be refunded to this taxpayer as prescribed by Article 103 of this Code;

      2) overpaid amounts of taxes, payments to the budget and penalties shall be refunded to this taxpayer in the manner prescribed by Article 101 of this Code;

      3) the amounts of fines paid shall be refunded to this taxpayer in the manner prescribed by Article 106 of this Code;

      4) the amounts of excessively (erroneously) paid to the budget customs duties, taxes, customs fees and fines collected by the customs authorities shall be refunded to this taxpayer in the manner determined by the customs legislation of the Republic of Kazakhstan.

      8. The tax obligation of an individual entrepreneur or a person engaged in private practice who has ceased operations shall be deemed fulfilled after tax audit completion and in the absence of, or repaid tax arrears, debt on social payments, including those resulting from a tax audit, within the time frames established by Article 115 of this Code.

      9. The date of deregistration from a tax authority of an individual entrepreneur or a person engaged in private practice shall be the date of fulfillment of the tax obligation in accordance with paragraph 8 of this article.

      10. No later than three working days from the date of the tax obligation fulfillment in accordance with paragraph 8 of this article, the tax authority shall deregister an individual entrepreneur or a person engaged in private practice, and place information on the deregistration of such a taxpayer on the Internet resource of the authorized body.

      11. The ground for refusal to deregister as an individual entrepreneur or a person engaged in private practice is the existence of tax arrears, debts on social payments not paid within the time limits established by Article 115 of this Code.

      12. The provisions of this article shall not concern individual entrepreneurs or persons engaged in private practice, applying the specifics of the tax obligation fulfillment upon termination of activities in accordance with this Code.

      Footnote. Article 65 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021).

Article 66. Features of the fulfillment of tax obligations by certain categories of individual entrepreneurs and private practice owners terminating their activities

      1. This article sets forth special considerations in the fulfillment of a tax obligation by individual entrepreneurs and private practice owners terminating their activities, meeting all of the following requirements:

      1) are value added tax payers who do not carry out financial and economic activities from the date of registration for value added tax, or are not payers of value added tax;

      2) are not included in the list of selective tax audits based on the results of measures of the risk assessment system or are not included in the semi-annual schedule of tax audits conducted in a special order based on risk assessment, as well as periodic tax audits based on risk assessment.

      This article applies to individual entrepreneurs or private practice owners meeting the requirements specified in this paragraph during the limitation period set forth in Article 48 of this Code. The provisions of this paragraph also apply to individual entrepreneurs, whose period of activity from the date of their registration as individual entrepreneurs is less than the limitation period set forth in Article 48 of this Code.

      2. If an individual entrepreneur or a private practice owner resolves to terminate his/her activity, he/she shall submit to a tax authority at his/her location all of the following documents:

      1) a tax application for terminating activity;

      2) notification of the beginning or termination of activities as a taxpayer carrying out certain types of activities in the form approved by the authorized body in the field of permits and notices, given such recording;

      3) liquidation tax returns;

      4) a tax application for deregistration of a cash register in accordance with the procedure set forth in Article 169 of this Code.

      An individual entrepreneur terminating his/her activity submits the document specified in subparagraph 4) of part one of this paragraph in the event that the cash register is registered with a tax authority.

      3. Liquidation tax returns are drawn up by types of taxes, payments to the budget and social welfare payments for which an individual entrepreneur or a private practice owner is a payer and (or) a tax agent, for the period from the beginning of a taxable period, within which a tax application for termination of activity was submitted, until the date of submission of such an application.

      In the event that next scheduled tax returns are due for filing after liquidation tax returns, such next scheduled tax returns shall be filed on or before the date of filing liquidation tax returns.

      4. Payment of taxes, payments to the budget and social welfare payments entered into liquidation tax returns shall be made by an individual entrepreneur or a private practice owner within ten calendar days from the date of filing liquidation tax returns with a tax authority.

      In the event that the payment of taxes, payments to the budget and social welfare payments entered into tax returns filed before liquidation tax returns is due after the expiration of the deadline specified in part one of this paragraph, the payment (transfer) is made within ten calendar days from the date of filing liquidation tax returns with a tax authority.

      5. A tax authority, within three business days from the receipt of a tax application for terminating activity of an individual entrepreneur or a private practice owner, shall submit a request:

      1) to authorized state bodies - concerning information on transactions with assets subject to state registration, made by an individual entrepreneur or a private practice owner terminating activity, as well as their assets as of the date of receipt of their tax application for terminating activity;

      2) to second-tier banks and (or) organizations carrying out certain types of banking operations – concerning information on balances and movements of money in bank accounts of an individual entrepreneur or a private practice owner terminating activity as of the date of receipt of their tax application for terminating activity.

      Information on transactions provided for by subparagraph 1) of part one of this paragraph, as well as on the movement of money in bank accounts, shall be submitted for the period, within which no tax audit was conducted with respect to an individual entrepreneur or a private practice owner terminating activities within the limitation period set forth in Article 48 of this Code, until the day a tax authority receives a tax application for terminating activity.

      6. Information upon the requests of a tax authority specified in paragraph 5 of this article shall be submitted within twenty business days from their receipt, unless otherwise specified by subparagraph 13) of part one of Article 24 of this Code.

      7. A tax authority, within ten business days from the date of receipt of all the information provided for in paragraph 5 of this article, shall conduct an in-house audit and draw up an opinion in accordance with the procedure set forth in this Code.

      An opinion reflects results of an in-house audit and a situation with settlements in respect of taxes, payments to the budget and social welfare payments.

      An opinion shall be drawn up at least in two copies and signed by tax officials. One copy of the opinion is delivered, within three business days after its signing, to an individual entrepreneur or a private practice owner against signature or sent to him/her by registered mail with return receipt.

      In case a postal or any other communications organization returns an opinion sent by a tax authority to an individual entrepreneur or a private practice owner by registered mail with return receipt, the date of delivery of such an opinion shall be that of the tax audit, on the grounds and in accordance with the procedure set forth in this Code.

      8. In case an in-house audit reveals violations, an individual entrepreneur or a private practice owner, within five business days from the receipt of an opinion, shall be delivered a notice of elimination of violations revealed in the course of the in-house audit in accordance with the procedure set forth in Chapter 12 of this Code.

      An individual entrepreneur or a private practice owner executes a notice of the elimination of violations revealed in the course of an in-house audit in accordance with the procedure set forth in Article 96 of this Code.

      In case of a failure to execute a notice and (or) tax authorities’ disagreement with explanations provided by a taxpayer, a tax audit shall be conducted with respect to an individual entrepreneur or a private practice owner. In this case, the tax audit must begin within ten business days after the deadline, set for the execution of such a notice, expires and (or) after obtaining an explanation of disagreement concerning revealed violations.

      9. Tax debt of an individual entrepreneur or a private practice owner terminating activities shall be paid at the expense of the said individual entrepreneur or private practice owner, including proceeds from the sale of his/her assets, in order of priority established by the laws of the Republic of Kazakhstan.

      10. If an individual entrepreneur or a private practice owner terminating activity has amounts of taxes, payments to the budget and penalties paid in excess, the said amounts are to be offset against the payment of tax debts of this individual entrepreneur or private practice owner in accordance with the procedure set forth in Article 102 of this Code.

      If an individual entrepreneur or a private practice owner terminating activity has erroneously paid amounts of taxes, payments to the budget and penalties, the said amounts are to be offset in accordance with the procedure set forth in Article 103 of this Code.

      11. If an individual entrepreneur or a private practice owner terminating activity has no tax debt:

      1) erroneously paid amounts of taxes, payments to the budget and penalties are subject to return to this taxpayer in accordance with the procedure set forth in Article 103 of this Code;

      2) amounts of taxes, payments to the budget and penalties paid in excess are subject to return to this taxpayer in accordance with the procedure set forth in Article 101 of this Code;

      3) paid amounts of fines shall be returned to this taxpayer in accordance with the procedure set forth in Article 106 of this Code;

      4) amounts of customs duties, taxes, customs charges and penalties levied by the customs authorities erroneously paid to the budget are returned to this taxpayer in accordance with the procedure established by customs legislation Republic of Kazakhstan.

      12. Tax debt, arrears in social welfare payments are paid by a taxpayer within ten calendar days from the day an opinion was drawn up or a notice of elimination of violations revealed in the course of the in-house audit was executed.

      13. An individual entrepreneur or a private practice owner shall be deemed deregistered on the day:

      1) an opinion is drawn up, in case there are no violations revealed in the course of an in-house audit and no tax debts, arrears in social payments;

      2) a notice of elimination of violations revealed in the course of an in-house audit, in case such violations exist and there are no tax debts, arrears in social welfare payments;

      3) tax debt, arrears in social welfare payments are paid, in case there are tax debts and violations revealed in the course of an in-house audit are eliminated completely.

      Information on deregistration of an individual entrepreneur or a private practice owner in accordance with the procedure set forth in this paragraph shall be placed on the website of the authorized body within three business days from the day of deregistration of such taxpayers.

      A ground to refuse deregistration of an individual entrepreneur or a private practice owner is the existence of tax debt, arrears in social welfare payments not paid within the time limits setforth in paragraph 12 of this article.

      Footnote. Article 66 as amended by the Law of the Republic of Kazakhstan dated 24.05.2018 № 156-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 67. Simplified procedure for the termination of activities of certain categories of individual entrepreneurs

      1. Activities of certain categories of individual entrepreneurs shall be terminated under a simplified procedure without conducting an in-house audit, established by Article 95 of this Code, on the grounds of:

      1) a taxpayer’s tax application for terminating activity;

      2) written consent in the tax application for suspending (extending, resuming) the filing of tax returns or the calculation of the cost of a patent, in the cases provided for by paragraph 5 of this article;

      3) consent indicated in a special mobile application when switching to a special tax regime with its use, in the cases provided for in paragraph 5 of this article.

      2. A simplified procedure for the termination of activity shall apply to individual entrepreneurs who, at the time of filing a tax application for terminating activity, meet all of the following requirements:

      1) they are not registered as VAT payers;

      2) they do not carry out their activity in the form of a joint venture;

      3) they do not carry out certain types of activities specified in paragraph 1 of Article 88 of this Code;

      4) are not in the list of selective tax audits based on the results of activities of the risk assessment system or are not in the semi-annual schedule of tax audits conducted in a special order based on risk assessment, as well as periodic tax audits based on risk degree assessment;

      5) they have no tax debts, arrears in social welfare payments;

      6) not having a high level of risk in the risk management system.

      This article applies to individual entrepreneurs meeting the requirements specified in subparagraphs 1), 2), 3) and 4) of part one of this paragraph, within the limitation period set by Article 48 of this Code until the date of submission of a tax application for terminating activities or the emergence of cases set forth in paragraph 5 of this article.

      3. In case of termination of activities under a simplified procedure on the grounds provided for by subparagraph 1) of paragraph 1 of this article, an individual entrepreneur shall submit to a tax authority at his/her location all of the following documents:

      1) a tax application for terminating activity;

      2) liquidation tax returns;

      3) a tax application for deregistering a cash register in accordance with the procedure set forth in Article 169 of this Code.

      Liquidation tax returns are drawn up by types of taxes, payments to the budget and social welfare payments for which an individual entrepreneur terminating activity is a payer and (or) a tax agent, for the period from the beginning of a taxable period, within which a tax application for terminating activity was submitted, until the date of submission of such an application.

      In the event that next scheduled tax returns are due for filing after liquidation tax returns, such next scheduled tax returns shall be filed on or before the date of filing liquidation tax returns.

      4. In case of termination of activities under a simplified procedure on the grounds provided for by subparagraph 1) of paragraph 1 of this article, payment of taxes, payments to the budget and social welfare payments entered into liquidation tax returns shall be made within ten calendar days from the date of filing liquidation tax returns.

      In the event that the payment of taxes, payments to the budget and social welfare payments entered into tax returns filed before liquidation tax returns is due after the expiration of the deadline specified in part one of this paragraph, the payment (transfer) is made within ten calendar days from the date of filing liquidation tax returns.

      A tax authority shall, within three business days from the date of fulfillment of a tax obligation in accordance with this paragraph, deregisteran individual entrepreneur and place information on the deregistration of the individual entrepreneur on the website of the authorized body.

      A tax authority refuses to deregister an individual entrepreneur and places information on the website of the authorized body, in case of:

      1) a failure to observe conditions provided for by paragraph 2 of this article and (or) failure to meet the requirements of paragraph 3 of this article within three business days from the date of submitting a tax application for terminating activity;

      2) a failure to meet the requirements provided for by this paragraph within three business days from a deadline set for the payment of taxes, payments to the budget and social welfare payments.

      5. Individual entrepreneurs shall terminate activities under a simplified procedure on the grounds provided for in subparagraphs 2) and 3) of paragraph 1 of this article in the following cases:

      1) apply a patent-based special tax regime and failed to submit next scheduled calculation of the cost of a patent within sixty calendar days from the expiration of the patent validity or the end of the period of suspension of activity;

      1-1) applying a special tax regime with the use of special mobile application and not reflecting income in such an application within sixty calendar days from the date of the last month for which individual income tax and social payments were calculated and paid;

      2) suspended the filing of tax returns and failed to file tax returns after the end of the period of suspension of activity within sixty calendar days from the deadline for filing tax returns established by this Code.

      A tax authority at the location of an individual entrepreneur deregisters him/her as an individual entrepreneur in the cases specified in this paragraph,:

      if conditions provided for by paragraph 2 of this article are observed;

      if there is no cash register registered with a tax authority;

      within three working days from the date of expiration of one of the deadlines established by subparagraphs 1), 1-1) and 2) part one of this paragraph.

      Information on deregistration of an individual entrepreneur in the manner specified in this paragraph shall be posted on the Internet resource of the authorized body within three working days from the date of expiration of one of the deadlines established by subparagraphs 1), 1-1) and 2) of part one of this paragraph.

      6. A taxpayer shall be deemed deregistered as an individual entrepreneur from the day following the day:

      of payment of taxes, payments to the budget and social welfare payments upon termination of activity under a simplified procedure on the grounds provided for by subparagraph 1) of paragraph 1 of this article;

      of expiration of the most recent patent (except for cases of suspension of activity), in case of termination of activity under a simplified procedure on the grounds provided for by subparagraph 2) of paragraph 1 of this article;

      the end of the period of suspension of activities specified in the tax application for the suspension (extension, resumption) of filing tax returns in case of termination of activities in a simplified order on the grounds provided for in subparagraphs 2) and 3) of paragraph 1 of this article;

      expiry of the last month for which the individual income tax and social payments were calculated and paid (except for cases of suspension of activities) upon termination of activities in a simplified procedure on the grounds provided for in subparagraph 3) of paragraph 1 and subparagraph 1-1) of part one of paragraph 5 of this article.

      7. If a tax authority reveals violations within the limitation period after the termination of activity of an individual entrepreneur in accordance with this article, the calculation of tax obligations for taxes, payments to the budget and social welfare payments on the activity, carried out during the period of registration as an individual entrepreneur, shall be made by an individual in accordance with the tax legislation of the Republic of Kazakhstan effective as of the dayon which obligations for their payment arose.

      Footnote. Article 67 as amended by the Law of the Republic of Kazakhstan dated 24.05.2018 № 156-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 24.06. 2021 № 53-VII (effective from 01.01.2022); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

SECTION 3. TAX CONTROL AND OTHER FORMS OF TAX ADMINISTRATION Chapter 8. GENERAL PROVISIONS

Article 68. Tax administration

      1. Tax administration is a system (set) of measures and methods carried out by tax authorities and other authorized state bodies to collect taxes and payments to the budget, among other things involving implementation of tax control, application of methods to ensure the fulfillment of an overdue tax obligation and enforced tax debt collection actions, as well as provision of public services and other forms of tax administration stipulated by this Code.

      1-1. In order to modernize and improve tax administration, tax authorities shall have the right to realize (implement) pilot projects providing for a different procedure for tax administration and fulfillment of tax obligations by taxpayers.

      In this case, the categories of taxpayers to which the pilot project will apply, the rights and obligations of taxpayers, tax and other authorized state agencies, as well as the organization, territory (plot) and (or) region for realization (implementation) of pilot projects, rules and deadlines for realization (implementation) of pilot projects shall be determined by the authorized agency.

      2. Tax administration relies on the principles of:

      1) lawfulness;

      2) improvement of effectiveness of interaction between the taxpayer and tax authorities;

      3) differentiated approach to implementing tax administration based on risk assessment.

      Footnote. Article 68 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced upon expiry of ten calendar days after its first official publication).

Article 69. Tax control

      1. Tax control is state control exercised by tax authorities over the execution of rules of the tax legislation of the Republic of Kazakhstan, other legislation of the Republic of Kazakhstan, control over the execution of which is assigned to tax authorities.

      2. Tax control is carried out in:

      1) the form of a tax audit;

      2) other forms of state control.

      3. These forms of tax control include:

      1) recording of fulfillment of a tax obligation, duty to calculate, withhold and transfer social welfare payments;

      2) monitoring of compliance with the procedure for the use of cash registers;

      3) control over excisable goods, and alsoover aviation fuel, biofuel and fuel oil;

      4) control in the course of transfer pricing;

      5) control over observance of the procedure for accounting, storage, evaluation, further use and sale of property transferred (received) into state ownership;

      6) control over activities of authorized state bodies, local executive bodies and the State Corporation "Government for Citizens" in terms of completion of the tasks in carrying out the functions aimed at fulfillment of the tax legislation of the Republic of Kazakhstan;

      7) control over compliance with the procedure for issuing accompanying invoices for goods;

      8) control over the goods turnover subject to labeling and traceability, within the competence.

      4. Other forms of state control also include:

      1) registration of taxpayers with tax authorities;

      2) acceptance of tax forms;

      3) in-house audit;

      4) tax monitoring;

      5) tax inspection;

      6) control over the accounting of ethyl alcohol by organizations producing ethyl alcohol;

      7) was valid until 01.01.2019 in accordance with Law of the Republic of Kazakhstan № 121-VI dated 25.12.2017;

      8) traceability of the circulation of goods.

      5. The authorized body, together with special state bodies, military intelligence bodies of the Ministry of Defense of the Republic of Kazakhstan, law enforcement bodies shall determine a special procedure for conducting an in-house audit, a tax audit and a list of persons subject to such a procedure.

      6. The general procedure for conducting a tax audit shall be governed by this Code, as well as the Entrepreneur Code of the Republic of Kazakhstan in the part not regulated by this Code.

      7. Special considerations concerning the procedure and time limits for a tax audit shall be determined by this Code.

      8. Customs authorities perform tax control within their competence, apply methods of securing the fulfillment of an overdue tax obligation and take actions of enforced collection of taxes payable in connection with the movement of goods across the customs border of the Eurasian Economic Union in accordance with this Code, customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan.

      Footnote. Article 69 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 70. Tax inspection

      1. A tax inspection is another form of state control exercised by tax authorities in order to confirm the actual presence or absence of a taxpayer (tax agent).

      A tax inspection is conducted during business hours at the location specified in the registration data of a taxpayer (tax agent).

      The conduct of a tax inspection requires the involvement of witnesses in accordance with the procedure set forth in this Code.

      2. A ground for conducting a tax inspection is:

      1) impossibility to deliver a notice of a tax audit, an order, an opinion pursuant to an in-house audit, a preliminary tax audit act, a tax audit act, a decision on restricted disposal of property and (or) an inventory of restricted property to a taxpayer (tax agent);

      2) the return by a postal or other communications organization of the notice provided for by subparagraphs 2), 3) and 7) of paragraph 2 of Article 114 of this Code, sent by a tax authority by registered mail with return receipt, due to the absence of a taxpayer (tax agent) at his/her/its location.

      A tax inspection on the ground provided for by this subparagraph with respect to a taxpayer (tax agent) shall be conducted after the day on whichsuch a letter was returned by a postal or other communications organization.

      The provisions of this subparagraph do not apply in the case provided for by paragraph 3 of Article 115 of this Code;

      3) the need to confirm actual presence or absence of a taxpayer who is a VAT payer, in accordance with subparagraph 1) of paragraph 1 of Article 367 of this Code, at the location specified in the registration data.

      The ground for conducting a tax inspection provided for by this subparagraph does not apply to taxpayers that suspended the filing of tax returns in accordance with the procedure set forthinArticles 213 and 214 of this Code, as well as taxpayers with respect to whom the bankruptcy procedure was applied;

      4) the need to confirm actual presence or absence of a taxpayer that failed to comply with the notice provided for by subparagraph 10) of paragraph 2 of Article 114 of this Code, as well as a taxpayer recognized inactive in accordance with Article 91 of this Code.

      3. Pursuant to a tax inspection, a tax inspection act is drawn up, which specifies:

      the place, date and time of its drawing up;

      the position, last name, first name and patronymic (if it is indicated in an identity document) of a tax authority official that issued the act;

      the name of the tax authority;

      the last name, first name and patronymic (if it is indicated in an identity document), the name and number of the identity document, the residential address of a witness;

      thelast name, first name and patronymic (if it is indicated in an identity document) and (or) the name of the taxpayer, his/her/its identification number;

      information on the results of the tax inspection.

      A tax authority shall, within the day following that of drawing up a tax inspection act, which ascertains the absence of a taxpayer at the location specified in his/her/its registration data, place on the website of the authorized body information on such a taxpayer indicating his/her/its identification number, name or last name, first name, patronymic (if it is indicated in an identity document), the date of the tax inspection act.

      4. In the event that a tax inspection conducted on the grounds specified in subparagraph 3) of paragraph 2 of this article ascertains actual absence of a taxpayer at the location specified in the registration data, a tax authority shall send a notification confirming the location (absence) of the taxpayer to such a taxpayer.

      5. Within twenty working days from the date the tax authority sends the notification referred to in paragraph 4 of this article, the taxpayer is obliged to present to the tax authority in person a written explanation of the reasons for absence at the time of the tax inspection, attaching copies of documents and the original (for verification) or notarized copies of documents confirming the location of the taxpayer.

      A document confirming the location of a taxpayer may be one of the following:

      the one confirming the title to real estate (the right to use it);

      written consent of a natural person owning real estate that was stated as the location of a taxpayer.

      A time period between the dates of notarial certification of a copy of the document confirming the taxpayer’s location and its submission to a tax authority shall not exceed ten business days.

      If a taxpayer fails to comply with the requirements specified in part one of this paragraph, a tax authority shall take one of the following actions:

      1) suspend debit transactions in bank accounts of such a taxpayer in accordance with subparagraph 6) of paragraph 1 of Article 118 of this Code;

      2) deregister forVAT in accordance with the procedure set forth in paragraph 4 of Article 85 of this Code, if such a taxpayer has no open bank accounts as of the deadline set forth in this paragraph for submitting a written explanation.

      6. In the case specified in subparagraph 1) of part four of paragraph 5 of this article, a taxpayer, without prior arrangement, is obliged to submit to a tax authority a written explanation of reasons of absence at the place of location at the time of tax inspection, within five business days from the day of suspension of debit transactions in his/her/its bank accounts.

      If a taxpayer fails to comply with the requirements set in part one of this paragraph, a tax authority shall deregister such a taxpayer forVAT in accordance with the procedure set forth in paragraph 4 of Article 85 of this Code.

      Footnote. Article 70 as amended by the Law of the Republic of Kazakhstan dated 24.05.2018 № 156-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 12.12.2023 № 45-VIII (effective from 01.01.2024).

Article 71.Participation of witnesses

      1. The following actions of officials of tax authorities, at their request or that of a taxpayer (tax agent), may be carried out with the participation of witnesses:

      1) the delivery by an official of tax authorities of a notice of the fulfillment of a tax obligation, an order to suspend debit transactions in cash, a decision on restricted disposal of property, an inventory of property, a notice of a tax audit, an improvement notice, a tax audit act and other documents of tax authorities provided for by this Code;

      2) restriction on the disposal of the property of the taxpayer (tax agent);

      3) inspection of property that is a taxable and (or) tax-related item, regardless of its location, conducted on the basis of an improvement notice;

      4) pursuant to an improvement notice, taking an inventory of assets (except for residential premises) of the taxpayer (tax agent), also using special devices (photo, audio, video equipment), in accordance with the procedure set forth in this Code;

      5) tax inspection.

      2. At least two legally competent adult citizens who are not interested in the outcome of actions of an official of tax authorities and a taxpayer (tax agent) may be involved as witnesses.

      3. Officials of state bodies and employees, founders of a taxpayer (tax agent) with respect to whom/which an action is carried out are not allowed to be involved as witnesses.

      4. Witnesses testify the fact, content and results of actions of officials of tax authorities and a taxpayer (tax agent) which they witnessed and which are entered in the minutes (act) drawn up by an official of tax authorities.

      5. A witness has the right to make remarks concerning the committed actions. Remarks of the witness shall be entered in the minutes (act) drawn up by an official of tax authorities.

      6. The minutes (act) drawn up by an official of tax authorities with the participation of witnesses, specify (specifies):

      1) the position, last name, first name, patronymic (if it is indicated in an identity document) of the official of tax authorities who drew up the minutes (act);

      2) the name of the tax authority;

      3) the place and date of the action;

      4) last name, first name, patronymic (if it is indicated in an identity document), date of birth, place of residence, name and number of the identity document of each person who as involved in the action or witnessed it;

      5) the action’s content and sequence;

      6) the time the action began and ended;

      7) facts and circumstances revealed in the course of the action.

      7. An official of tax authorities is obliged to familiarize all persons, who participated in the action or witnessed it, with the minutes (act). After familiarization with the minutes (act), the tax official as well as all persons, who participated in the action or witnessed it, shall sign the minutes (act).

      8. Photographs and negatives, videotapes or other materials made in the course of the action (if any) are attached to the minutes (act).

      9. The minutes (act) drawn up by an official of tax authorities in accordance with the procedure set forth in this article shall record and confirm the fact of conducting the actions specified in paragraph 1 of this article.

Article 72. Determining the income of an individual subject to taxation in certain cases, including by indirect method

      1. Determination of the income of an individual subject to taxation, in some cases, including by indirect method, shall be applied in the course of tax control in relation to an individual in order to determine completeness and reliability of the information indicated by him in the tax returns of an individual, also of the data of the authorized bodies and third parties, entailing the occurrence of a tax liability on individual income tax.

      2. The information reflected in the tax statements provided for by this Code, as well as the data of the authorized bodies and third parties, may be taken into account to confirm the income directed to meet the individual’s expenses regardless of the statute of limitations on tax liability and claim established by Article 48 of this Code.

      3. The following data reflected in the tax returns provided for by this Code, may be taken into account to confirm the income used to meet the expenses of an individual, only in the availability of supporting documents issued by the competent authority of a foreign state in accordance with the legislation of the foreign state:

      1) on property located in a foreign state, including with preferential taxation, determined in accordance with paragraph 3 of Article 294 of this Code;

      2) on the debt of other persons to an individual (accounts receivable) and (or) the debt of an individual to other persons (accounts payable) in the event that an individual or legal entity, being a debtor and (or) creditor, is located and (or) registered in a foreign state, including with preferential taxation determined in accordance with Article 294 of this Code.

      4. To determine the income of an individual subject to taxation, in some cases, including by an indirect method, the tax authorities shall avail of information received from authorized bodies, second-tier banks and organizations engaged in certain types of banking operations, third parties, competent authorities of foreign states and from other information sources.

      5. The actions within this article shall not apply to an individual who was registered as an individual entrepreneur, a person engaged in private practice, in terms of determining income from such activities.

      6. If the income of an individual, reflected in tax returns, does not correspond to his expenses incurred, including for property acquisition, the tax authorities, in the course of tax control of individuals, shall be entitled to apply the following types of indirect method to determine the income of an individual:

      1) the asset value increment method is used if, during the period covered by tax control, an individual has expenses for the acquisition of property subject to state or other registration, as well as property for which rights and (or) transactions are subject to state or other registration.

      This method is applied by comparing the property gains specified in this subparagraph for a certain period with the income reflected in tax returns;

      2) the cost accounting method is used if an individual has expenses during the period covered by tax control that are not indicated in subparagraph 1) of this paragraph.

      This method is applied by comparing the expenses of an individual not specified in subparagraph 1) of this paragraph with the income reflected in tax returns;

      3) the method of accounting for the flow of funds in bank accounts is used in the event of a change in an individual's monetary savings in accounts with second-tier banks and organizations carrying out certain types of banking operations during the period covered by tax control.

      This method is applied by comparing the change in the monetary savings of an individual on accounts in second-tier banks and organizations engaged in certain types of banking operations with the income reflected in tax returns.

      7. When exercising tax control, if necessary, tax authorities may use a combination of the methods defined by this article.

      8. When applying the methods defined by this article, the obligations of an individual shall be taken into account in the course of tax control.

      9. The procedure for determining the income of an individual by the methods specified in this article shall be determined by the authorized body.

      Footnote. Article 72 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021).

Article 73. Assistance to taxpayers

      1. Tax authorities assist taxpayers (tax agents) by:

      1) clarifying the tax legislation of the Republic of Kazakhstan;

      2) providing information on the procedure for making settlements with the budget for the fulfillment of a tax obligation;

      3) providing software for filing tax returns, other returns set forthin this Code, in electronic form with the creation of an electronic document for the payment of taxes and payments to the budget;

      4) providing information on the existence of tax obligations for vehicle tax, land tax and personal property tax;

      5) maintaining the functioning of websites of tax authorities;

      6) acceptance by mobile groups of tax authorities of individuals’ statements in the manner determined by the authorized body.

      For the purposes of this Code, a mobile group of a tax authority is a mobile group consisting of employees of tax authorities who provide counseling on the preparation of statements of individuals and accept such statements from certain categories of taxpayers;7) taking measures aimed at the improvement of tax culture;

      8) taking measures to eliminate causes and conditions that contribute to the violation of the tax legislation of the Republic of Kazakhstan;

      9) sending notices through service software products, including to the head and (or) person in charge of budget settlements.

      The provisions of this subparagraph shall not apply to large business entities.

      2. Outreach activities on the tax legislation of the Republic of Kazakhstan are aimed at increasing the awareness of taxpayers (tax agents) on tax issues, also by bringing to their notice the provisions of the tax legislation of the Republic of Kazakhstan and amendments and additions introduced to it, as well as information on issues related to the fulfillment of a tax obligation.

      Tax authorities conduct outreach activities on the tax legislation of the Republic of Kazakhstan by holding workshops, sessions, meetings with taxpayers (tax agents), placing information using mass media, information stands, booklets and other printed materials, as well as video, audio and other technical devices for the dissemination of information, telephone and cellular communications.

      3. Tax authorities shall provide taxpayers (tax agents) with information on the procedure for making settlements with the budget for the fulfillment of a tax obligation, including information on the procedure for filling out a payment document, on details required to fill out a payment document.

      4. The software is provided along with instructions for its installation, which makes it possible to create an electronic document for the payment of taxes and payments to the budget.

      5. Tax authorities shall provide individuals with information on the amounts of tax obligations for property tax, land tax and tax on vehicles of individuals and (or) on the amount of tax debt calculated by tax authorities by:

      1) placingit on the website of tax authorities;

      2) indicating in documents used for payments by a utility provider;

      3) sendingit to e-mail addresses of a taxpayer;

      4) sending a short text message to the cell phone number given by a taxpayer;

      5) sending through the tax mobile application.

      To receive these services, a taxpayer provides e-mail addresses and cell phone numbers to a local tax authority at the place of residence.

      6. Tax authorities assist taxpayers (tax agents) in obtaining free information through Internet resources.

      Footnote. Article 73 as amended by the Law of the Republic of Kazakhstan dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Chapter 9. REGISTRATION OF A TAXPAYER WITH TAX AUTHORITIES

Article 74. General Provisions

      1. The authorized body keeps record of taxpayers by forming a state database of taxpayers.

      2. The state database of taxpayers is an information system designed for recording taxpayers.

      3. The formation of the state database of taxpayers includes:

      1) the registration of an individual, a legal entity, structural unit of a legal entity as a taxpayer with tax authorities;

      2) in the registration of the taxpayer:

      as an individual entrepreneur and a person engaged in private practice;

      on value added tax;

      as a taxpayer carrying out certain types of activities.

      4. Registration of an individual, a legal entity, structural units of a legal entity as a taxpayer includes:

      1) entering information on these persons into the state database of taxpayers;

      2) alteration and (or) addition of registration data to the state database of taxpayers;

      3) removal of information on a taxpayer from the state database of taxpayers.

      5. Registration of a taxpayer includes the registration of a taxpayer as specified in subparagraph 2) of paragraph 3 of this article, alterations and (or) additions to the registration data of a taxpayer, deregistration of a taxpayer.

      6. The registration data of a taxpayer are information on a taxpayer submitted to or filed with tax authorities:

      1) by authorized state bodies;

      2) by second-tier banks or organizations carrying out certain types of banking operations in accordance with subparagraphs 1) and 7) of Article 24 of this Code;

      3) by a taxpayer.

      7. For the purposes of this Code, it is recognized that:

      1) the place of residence of an individual is the place of registration of a citizen in accordance with the legislation of the Republic of Kazakhstan in the field of population migration;

      2) the place of residence of a citizen of the Republic of Kazakhstan residing outside the Republic of Kazakhstan and having no place of registration in the Republic of Kazakhstan is the place of the last registration of a citizen in the Republic of Kazakhstan in accordance with the legislation of the Republic of Kazakhstan in the field of population migration;

      3) the location of an individual entrepreneur and private practice owner is the principal place of business of an individual entrepreneur and a private practice owner that was stated at the time of registration as an individual entrepreneur and a private practice owner with a tax authority;

      4) the location of a resident legal entity, its structural unit, structural unit of a non-resident legal entity is the location of its permanent body entered into the National Register of Business Identification Numbers;

      5) the location of a non-resident legal entity that carries out activity through a permanent establishment without setting up a branch or a representative office is the place of its economic activity in the Republic of Kazakhstan declared at the time of registration as a taxpayer with a tax authority;

      6) the location of a legal entity set up in accordance with the legislation of a foreign country, the place of effective management of which is in the Republic of Kazakhstan, is that of the actual management body in the Republic of Kazakhstan determined by a meeting of the board of directors or a similar management body stated at the time of registration as a taxpayer with a tax authority and specified in the relevant minutes of the management body;

      7) place of stay of a foreign national or stateless person - a place of temporary stay of a foreign national or stateless person, determined in accordance with the legislation of the Republic of Kazakhstan in the population migration.

      At the same time,the place of stay of a foreigner or a stateless person not residing in the Republic of Kazakhstan, for whom a tax obligation arises in accordance with Article 658 of this Code, shall be the place of residence of a person paying such a foreigner or a stateless person income from sources in the Republic Kazakhstan.

      Footnote. Article 74 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021).

Clause 1. Registration as a taxpayer

Article 75. Entering information on individuals, legal entities, structural unit of a legal entity into the state database of taxpayers

      1. Unless otherwise provided for by paragraph 12 of Article 76 of this Code, information is entered into the state database of taxpayers by a tax authority after the assignment of an identification number to an individual, a legal entity, structural unit of a legal entity on the basis of information from national registers of identification numbers.

      2. Tax authorities shall enter information into the state database of taxpayers on:

      1) an individual, including a foreigner or a stateless person, - at the place of residence or stay;

      2) a resident legal entity and its structural unit, a structural unit of a non-resident legal entity, a legal entity established in accordance with the legislation of a foreign state, the place of effective management (the location of the actual management body) of which is in the Republic of Kazakhstan, - at its location;

      3) a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment without setting up a branch or a representative office,- at the location of the permanent establishment;

      4) a non-resident legal entity that is a tax agent in accordance with paragraph 8 of Article 650 of this Code or calculates income tax in accordance with paragraph 11 of Article 650 of this Code, acquiring (selling) shares, participation interests specified in subparagraphs 3), 4) and 5) paragraph 1 of Article 650 of this Code - at the location of the legal entity that is a subsoil user specified in subparagraphs 3), 4) and 5) of paragraph 1 of Article 650 of this Code. The provisions of this subparagraph shall not apply if a non-resident legal entity that is a tax agent in accordance with paragraph 8 of Article 650 of this Code or calculates income tax in accordance with paragraph 11 of Article 650 of this Code, carries out operations in the Republic of Kazakhstan through a permanent establishment registered with the tax authorities as a taxpayer.

      If such a non-resident legal entity acquires (sells) securities, participation interests in a legal entity, 50 percent or more of the value of assets of which is the property of two or more persons who are subsoil users, then information about the non-resident shall be entered in the state database of taxpayers by the tax authority at the authorized body’s location;

      5) a non-resident legal entity acquiring securities, participation interests, in case of non-fulfillment of the conditions established by subparagraph 8) of paragraph 9 of Article 645, subparagraph 7) of Article 654 of this Code - at the location of the legal entity whose securities or participation shares are acquired;

      6) a non-resident legal entity that is a tax agent in accordance with paragraph 8 of Article 650 of this Code or calculates income tax in accordance with paragraph 11 of Article 650 of this Code, acquiring (selling) property, with the exception of the property specified in subparagraph 4) of this paragraph, in the Republic of Kazakhstan - at the location of the property. The provisions of this subparagraph shall not apply if a non-resident legal entity that is a tax agent in accordance with paragraph 8 of Article 650 of this Code or calculates income tax in accordance with paragraph 11 of Article 650 of this Code carries out operations in the Republic of Kazakhstan through a permanent establishment registered with the tax authorities as a taxpayer;

      7) diplomatic mission and equivalent representative office of a foreign country accredited in the Republic of Kazakhstan - at the location of the diplomatic mission and equivalent representative office;

      8) a non-resident legal entity operating through a dependent agent, which is considered as a permanent establishment of a non-resident in accordance with paragraph 3 of Article 220 of this Code - at the location (residence, place of stay) of the dependent agent;

      9) a non-resident legal entity operating through an insurance company or an insurance broker, which are considered as a permanent establishment of a non-resident in accordance with paragraph 1 of Article 220 of this Code - at the location of the insurance company or insurance broker;

      10) a non-resident legal entity operating under a joint activity agreement, which is considered as a permanent establishment of a non-resident in accordance with paragraph 1 of Article 220 of this Code - at the location (residence, place of stay) of the resident party to the joint activity agreement;

      11) a non-resident legal entity opening current accounts in second-tier resident banks - at the location of such a resident bank.

      3. Information is entered into the state database of taxpayers by tax authorities within three business days from the day it is received from national registers of identification numbers.

      Information on the legal entity specified in subparagraphs 3), 4) and 5) of paragraph 1 of Article 650 of this Code that is a subsoil user is entered into the state database of taxpayers by a tax authority at the place of its location within three business days from the receipt of information from the authorized body on the acquisition by a non-resident of shares, participatory interests specified in subparagraphs 3), 4) and 5) of paragraph 1 of Article 650 of this Code.

      Footnote. Article 75 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021).

Article 75-1. Taxpayer's passport

      1. The taxpayer's passport is placed by taxpayers operating in the field of public catering and trade, in the places of direct location of cash registers and public places available for informing the population.

      2. The taxpayer's passport contains the following information:

      1) identification number;

      2) the name of the individual entrepreneur, legal entity;

      3) last name, first name, patronymic (if it is indicated in the identity document) of an individual entrepreneur, head of a legal entity;

      4) the status of a taxpayer - active, inactive, suspended the submission of tax reporting;

      5) the date of registration, the date of deregistration;

      6) the registration number of the cash register with the tax authority, the place of use of the cash register;

      7) the presence or absence of a license for the storage and retail sale of alcoholic products, with the exception of activities for the storage and retail sale of alcoholic products in the territory of its production.

      3. Information of the taxpayer's passport is formed by the tax authority once a month no later than the 15th day of the second month following the reporting month and is subject to publication on the website of the authorized body.

      Footnote. Chapter 9 is supplemented by Article 75-1, in accordance with the Law of the Republic of Kazakhstan dated 20.12.2021 № 85-VII (shall be enforced from 01.03.2022).

Article 76. Features of the registration of a non-resident as a taxpayer

      1. To register as a taxpayer subject to the provisions of Article 220 of this Code, a non-resident legal entity that carries out activity through a permanent establishment without opening a branch or a representative office shall, within thirty calendar days from the date of commencement of activity in the Republic of Kazakhstan through a permanent establishment, submit a tax application for registration to a tax authority body at the location of a permanent establishment, and attach notarized copies of:

      1) constituent documents;

      2) documents confirming state registration in the country of incorporation of a non-resident, indicating the state registration number (or its equivalent);

      3) documents confirming tax registration in the country of incorporation of a non-resident, indicating the tax registration number (or its equivalent) given of such a document;

      4) containing information about the beneficiary owner.

      2. A legal entity established in accordance with the legislation of a foreign state, the place of effective management (the location of the actual management body) of which is in the Republic of Kazakhstan, is obliged, within thirty calendar days from the day of a resolution to recognize the Republic of Kazakhstan as the place of effective management (the location of the actual management body), to submit a tax application toa tax authority at the place of its location for registration as a taxpayer and attach notarized copies of:

      1) constituent documents;

      2) document confirming state registration in the country of incorporation of a non-resident, indicating the state registration number (or its equivalent);

      3) documents confirming tax registration, if any, in the country of incorporation or the country of residence of a non-resident, indicating the tax registration number (or its equivalent) given such a document;

      4) minutes of a meeting of board of directors or similar management body;

      5) containing information about the beneficiary owner.

      3. In case a legal entity established in accordance with the legislation of a foreign state, the place of effective management (the location of the actual management body) of which is in the Republic of Kazakhstan, submits a tax application for registration at the location and presence of a permanent establishment in Kazakhstan without setting up a branch (representative office), such a permanent establishment is obliged to transfer its rights and obligations to this legal entity in accordance with the procedure set forth in Article 63 of this Code.

      If a legal entity resolves to transfer the place of effective management (the location of the actual management body) to the Republic of Kazakhstan and given the presence in Kazakhstan of a branch (representative office) registered as a permanent establishment, the registration data of such a branch (representative office) shall be altered in accordance with the procedure set forth in Article 77 of this Code.

      4. A non-resident legal entity that is a tax agent in accordance with paragraph 8 of Article 650 of this Code or calculates income tax in accordance with paragraph 11 of Article 650 of this Code, acquiring (selling) property in the Republic of Kazakhstan, before acquiring (selling) property, for registration as a taxpayer must submit to the tax authority at the property location a tax application for registration with notarized copies of the following documents:

      1) constituent documents of a non-resident legal entity;

      2) adocument confirming state registration in the country of incorporation of a non-resident, indicating the state registration number (or its equivalent) of a non-resident legal entity;

      3) confirming tax registration in the country of incorporation of a non-resident, indicating the tax registration number (or its equivalent), if such a document is available.

      5. An insurance organization (insurance broker) or a dependent agent, whose activity in accordance with paragraphs 1 and 3 of Article 220 of this Code is considered as a permanent establishment of a non-resident, in order to register such a non-resident as a taxpayer, must, within thirty calendar days from the date of commencement of the activity determined in accordance with paragraph 10 of Article 220 of this Code, submit to the tax authority at the location a tax application for registration with the attachment of notarized copies of the following documents:

      1) a contract (agreement, deed or other document), if any, to authorize the conduct of entrepreneurial activity on behalf of a non-resident, the signing of contracts or for other purposes;

      2) constituent documents of a non-resident legal entity, of which it is a permanent establishment;

      3) a document confirming state registration in the country of incorporation of a non-resident, which permanent establishment he/she is, indicating the state registration number (or its equivalent) of a non-resident legal entity;

      4) a document confirming tax registration in the country of incorporation of a non-resident, of which he is a permanent establishment, indicating the tax registration number (or its equivalent) if the non-resident has it;

      5) a document containing information about the beneficiary owner.

      6. A non-resident legal entity that is a party to an agreement on joint activities concluded with a resident, the activity of which leads to the formation of a permanent establishment, is obliged in order to register as a taxpayer within thirty calendar days from the date of commencement of the activity, determined in accordance with paragraph 10 of Article 220 of this Code, submit to the tax authority at the location (residence, stay) of a resident - a party to a joint activity agreement a tax application for registration with notarized copies of the following documents:

      1) a joint activity agreement;

      2) constituent documents of a non-resident legal entity;

      3) a document confirming state registration in the country of incorporation of a non-resident, indicating the state registration number (or its equivalent);

      4) a document confirming tax registration in the country of incorporation of a non-resident, indicating the tax registration number (or its equivalent), if any;

      5) a document containing information about the beneficial owner.

      7. A non-resident legal entity opening current accounts with resident banks must register as a taxpayer prior to opening an account. To register as a taxpayer, such a non-resident shall submit to the tax authority at the location of the bank a tax application for registration with notarized copies of the documents specified in paragraph 2 of this article.

      8. Excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021).
      9. Excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021).
      10. Excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021).
      11. Excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021).

      12. A non-resident legal entity specified in subparagraph 4) of paragraph 2 of Article 75 of this Code is subject to registration as a taxpayer on the basis of information from authorized state and local executive bodies that exercise state regulation within the competence in subsoil use in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, on acquisition by a non-resident legal entity of shares, participation interests specified in subparagraphs 3), 4) and 5) of paragraph 1 of Article 650 of this Code, or a tax application for registration submitted by such a non-resident, with attachment of notarized copies of the documents established by paragraph 4 of this article.

      13. A non-resident legal entity specified in subparagraph 5) of paragraph 2 of Article 75 of this Code, for registration as a taxpayer, must submit to the tax authority at the location of the legal entity-issuer or resident legal entity specified in subparagraph 8) of paragraph 9 of Article 645 of this Code, a tax application for registration with attachment of notarized copies of the documents established by paragraph 4 of this article.

      14. A diplomatic mission and equivalent representative office of a foreign state, a consular office of a foreign state accredited in the Republic of Kazakhstan, shall be registered as a taxpayer. To register as a taxpayer, such a representative office or institution shall submit a tax application to a tax authority at its location for registration along with a notarized copy of the document confirming accreditation in the Republic of Kazakhstan.

      15. In order to create an identification number and a registration certificate for the persons specified in Paragraphs 1-14 of this Article, a tax authority sends an electronic notice to the registering authority within one working day from the day of receipt of a tax application for registration or information from authorized state agencies.

      16. An electronic notice for assignment of an identification number to non-residents specified in Paragraphs 1-14 of this Article shall be sent by the registering authority to tax authorities no later than one working day from the date of receipt of the electronic notice of tax authorities.

      17. A tax authority registers non-residents specified in paragraphs 1-14 of this article as taxpayers with concurrent issuance of a registration certificate in the form approved by the authorized body within the time limit set forth in paragraph 3 of Article 75 of this Code.

      18. The registration certificate of a non-resident legal entity specified in subparagraph 4) of paragraph 2 of Article 75 of this Code, acquiring securities, participation shares related to subsoil use in the Republic of Kazakhstan, shall be stored with the tax authority at the location of the resident or consortium that holds the right to subsoil use in the Republic of Kazakhstan, specified in subparagraphs 2) - 4) of paragraph 1 of Article 650 of this Code, until it is required by a non-resident legal entity.

      19. In case of receiving information from an authorized state agency, a tax application for registration of non-residents specified in Paragraphs 1-14 of this Article, having identification numbers, a tax authority shall not send an electronic notice to create an identification number and registration certificate to the registering authority. In this case, the registration of persons specified in Subparagraph 8) of Paragraph 2 of Article 75 of this Code shall be carried out at the location of their dependent agents.

      Footnote. Article 76 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced from 01.07.2019); dated 10.12.2020 № 382-VI (effective from 01.01.2021).

Article 77. Update of registration data in the state database of taxpayers

      1. Tax authorities shall update registration data submitted at the registration as a taxpayer of:

      1) an individual - on the basis of information from the National Register of Individual Identification Numbers;

      2) a resident legal entity and its structural unit, a structural unit of a non-resident legal entity - on the basis of information from the National Register of Business Identification Numbers or a tax application for registering as a legal entity established in accordance with the legislation of a foreign state, the place of effective management (the location of the actual management body) of which is in the Republic of Kazakhstan;

      3) a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment without setting up a branch or a representative office - on the basis of a tax application for registration;

      4) a non-resident legal entity that is a tax agent in accordance with paragraph 8 of Article 650 of this Code, when the location of a person with the right to subsoil use in the Republic of Kazakhstan specified in subparagraphs 3), 4) and 5) of paragraph 1 of Article 650 of this Code changes - on the basis of this non-resident’s tax application for registration as a taxpayer or information from authorized state and local executive bodies exercising state regulation within the competence in subsoil use area in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, on the acquisition by a legal entity - by a non-resident of shares, participatory interests specified in subparagraphs 3), 4) and 5) of paragraph 1 of Article 650 of this Code;

      5) a non-resident legal entity specified in subparagraph 5) of paragraph 2 of Article 75, when the resident legal entity relocates - on the basis of information from the National Register of Business Identification Numbers about such a resident;

      6) diplomatic mission and equivalent representative office of a foreign state, a consular establishment of a foreign state accredited in the Republic of Kazakhstan - on the basis of a tax application for registration;

      7) a non-resident legal entity operating through a dependent agent, which is considered to be a permanent establishment of a non-resident legal entity in accordance with paragraph 3 of Article 220 of this Code - on the basis of a tax application submitted to the tax authority by a dependent agent;

      8) a non-resident legal entity that has a current account with a resident bank - on the basis of a notification from the bank.

      2. Information on a senior officer with regard to his/her settlements with the budget, the phone number, e-mail address of a legal entity, its structural unit is updated on the basis of a tax application for registration.

      3. Information on bank accounts of taxpayers is updated on the basis of information provided by banks or organizations carrying out certain types of banking operations submitted in accordance with the procedure and within the time limits established by Article 24 of this Code.

      4. A tax application for altering the registration data of a taxpayer shall be submitted to a tax authority at the location of the taxpayer (tax agent) within ten business days from the occurrence of changes.

      5. Tax authorities shall update the registration data of a taxpayer within three business days from the day of obtaining information from the national registers of identification numbers, authorized state bodies, banks or organizations carrying out certain types of banking operations, a tax application for registration.

      Footnote. Article 77 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021).

Article 78. Removal of a taxpayer from the state database of taxpayers

      1.Tax authorities shall remove a taxpayer from the state database of taxpayers on the basis of data from national registers of identification numbers, or pursuant to a tax application due to:

      1) the death of an individual or declaring him/her dead;

      2) relocation of an individual for permanent residence from the Republic of Kazakhstan and termination of citizenship, provided he/she has no unfulfilled tax obligations or taxable and (or) tax-related items in the territory of the Republic of Kazakhstan;

      3) excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021);

      4) removal of legal entities, their structural units from the National Register of Business Identification Numbers or deregistration of structural units of legal entities;

      5) change of the place of effective management (the location of the actual management body) in the Republic of Kazakhstan of a legal entity established in accordance with the legislation of a foreign state;

      6) termination of a non-resident’s activity through a permanent establishment;

      7) termination of activity in the Republic of Kazakhstan by a foreigner or a stateless person;

      8) termination of rights to the assets, shares and (or) participatory interests of a non-resident specified in subparagraphs 4), 5) and 6) of paragraph 2 of Article 75 of this Code, provided that such a non-resident has no other taxable item in the Republic of Kazakhstan;

      9) termination of activity of a diplomatic mission and equivalent representative office of a foreign state, a consular establishment of a foreign state accredited in the Republic of Kazakhstan;

      10) termination of a non-resident’s activity through a dependent agent in the Republic of Kazakhstan, who is considered to be a permanent establishment of this non-resident in accordance with paragraph 3 of Article 220 of this Code;

      11) closure of a non-resident legal entity registered as a taxpayer for the purpose of opening a current account with a resident bank, provided that such non-resident does not have current accounts with resident banks, and also in the absence of information about opening current accounts within six months from the date of the bank’s notification receipt.

      2. In order to exclude from the state taxpayers database of the persons specified in subparagraphs 3) - 11) of paragraph 2 of Article 75 of this Code, the tax authority shall direct to the registering authority an electronic notice of deregistration of:

      1) a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment without opening a branch, representative office - on the basis of a tax application for deregistration;

      2) a non-resident legal entity that is a tax agent calculating income tax, acquiring (selling) property, shares, securities, participatory interests in accordance with Article 650 of this Code - on the basis of a tax application for deregistration;

      3) excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021);

      4) a diplomatic mission and equivalent representative office of a foreign state, a consular establishment of a foreign state accredited in the Republic of Kazakhstan - on the basis of information on the termination of activities of a diplomatic mission and equivalent representative office of a foreign state, a consular establishment of a foreign state accredited in the Republic of Kazakhstan, furnished by the authorized state body conducting foreign policy activity;

      5) a non-resident legal entity specified in subparagraph 8) of paragraph 2 of Article 75 of this Code - on the basis of a dependent agent’s tax application for deregistration;

      6) a non-resident legal entity that has a current account with a resident bank - on the basis of a bank notification of closing the non-resident’s current account.

      3. An electronic notice indicating information about non-residents specified in paragraph 2 of this article shall be directed by tax authorities to the registration body within one business day from the date of receipt of the tax application for deregistration, of the bank’s notification.

      4. Removal of a taxpayer from the state database of taxpayers shall be made by a tax authority on the basis of information from national registers of identification numbers provided that the taxpayer has no unfulfilled tax obligations.

      Footnote. Article 78 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced from 01.07.2019); dated 10.12.2020 № 382-VI (effective from 01.01.2021).

Clause 2. Registration of an individual entrepreneur and a private practice owner

Article 79. Registration as an individual entrepreneur and a private practice owner

      1. To register as an individual entrepreneur, an individual sends a notification to a tax authority in accordance with the procedure established by the legislation of the Republic of Kazakhstan on permits and notifications.

      The notification specified in part one of this paragraph may be sent through a special mobile application.

      2. Tax authorities shall not register as an individual entrepreneur an individual prohibited from creating an individual enterprise by the legislation of the Republic of Kazakhstan.

      3.Registration of an individual as a private practice owner shall be made on the basis of a tax application of an individual for registration of a private practice owner, filed in electronic form through service software products before commencement of notarial activities, activities on execution of enforcement documents, practice of law, dispute resolution activities through mediation.

      4. Within one working day from the date of the tax application receipt the tax authorities shall register the individual as a person engaged in private practice.

      Footnote. Article 79 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021); dated 24.06. 2021 № 53-VII (effective from 01.01.2022); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 80. Update of registration data of an individual entrepreneur and a private practice owner

      1. A tax authority shall update registration data on the basis of:

      1) a notification submitted by an individual entrepreneur in accordance with the procedure established by the legislation of the Republic of Kazakhstan on permits and notifications;

      2) a tax application for the registration of a private practice owner.

      2. An individual entrepreneur is obliged to submit the notification specified in paragraph 1 of this article to a tax authority at his/her location within ten business days from the day of change in his/her registration data and (or) data on participants (members) of a joint venture.

      3.A private practice owner shall file an electronic tax application referred to in paragraph 1 of this article through service software products no later than ten business days from the date of its location change.

      4. A tax authority shall update registration data within one business day following the day of receipt of the notification submitted for the update of registration data.

      5. A tax authority shall update data on the location of a private practice owner within one business day following the day of receipt of the tax application submitted for the update of registration data.

      Footnote. Article 80 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI ( effective from 01.01.2021); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 81. Deregistration as an individual entrepreneur and a private practice owner

      1. Deregistration as an individual entrepreneur shall be carried out by a tax authority in accordance with the procedure established by this Code and (or) in accordance with the legislation of the Republic of Kazakhstan in the field of entrepreneurship.

      2. Deregistration as a private practice owner shall be carried out by a tax authority in accordance with the procedure set forth in Article 66 of this Code.

      3. A tax authority deregisters an individual as an individual entrepreneur and a private practice owner provided that they have no unfulfilled tax obligations, except for cases stipulated by the legislation of the Republic of Kazakhstan in the field of entrepreneurship.

      4. A taxpayer has the right to receive a written confirmation of his/her deregistration (refusal to deregister him/her) as an individual entrepreneur and a private practice owner from a tax authority at his/her location.

Clause 3. Registration of VAT payers

Article 82. Compulsory registration for VAT

      1. Resident legal entities, non-residents who carry out activities in the Republic of Kazakhstan through a branch, a representative office, individual entrepreneurs, and professionals with a private practice shall be subject to compulsory VAT registration in accordance with the procedure set forth in this article, except for:

      1) state institutions;

      2) structural units of resident legal entities;

      3) remained in force until 01.01.2019 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 № 121-VI;

      4) taxpayers who apply a special tax regime to peasant or farmer households, in respect of activity subject to such a special tax regime.

      2. In the event that the amount of turnover for the purposes of VAT registration exceeds the minimum turnover during a calendar year, persons subject to VAT registration specified in paragraph 1 of this article are required to submit a tax application for VAT registration to a tax authority at their location.

      A tax application shall be submitted within ten business days after the month in which the amount of turnover exceeded the minimum turnover, in one of the following ways:

      1) in hard copy without prior arrangement;

      2) in electronic form.

      The provisions for submission of a tax application in electronic form shall not apply to taxpayers having a high level of risk in the risk management system.

      The amount of turnover is defined by the cumulative total:

      1) by newly established resident legal entities, branches, representative offices through which a non-resident operates in the Republic of Kazakhstan - from the date of state (account) registration with the registering authority;

      2) by individuals newly registered with tax authorities as individual entrepreneurs, professionals with a private practice - from the date of registration with tax authorities;

      3) by taxpayers deregistered for VATin a current calendar year pursuant to the decision of a tax authority - from the date following the date of deregistration for VATpursuant to the decision of a tax authority;

      4) by other taxpayers - from January 1 of a current calendar year.

      3. For the purposes of VAT registration, the amount of turnover shall be defined as the sum of turnovers specified in Subparagraphs 1) and 2) of Paragraph 1 of Article 369 of this Code.

      For the purposes of VAT registration, a taxpayer, performing settlements with the budget and applying a special tax regime to peasant or farmer households, does not include the sales turnover from carrying out activity subject to this special tax regime when calculating the turnover.

      4. The minimum turnover is 20 000 times the monthly calculation index established by the law on the republican budget and effective as of January 1 of a relevant financial year.

      The turnover minimum established by part one of this paragraph shall not include the turnover of an individual entrepreneur applying a special tax regime based on a simplified declaration, within 124,184-fold size of the monthly calculation index established by the law on the republican budget and effective as of January 1 of the corresponding financial year, made in a non-cash form of settlements with mandatory use of a three-component integrated system.

      Also, the turnover minimum does not include the turnover of a taxpayer applying a special retail tax regime.

      5. A trust manager is obliged to submit a tax application for VAT registration to a tax authority at the location within five business days from the conclusion of a trust management agreement or another document giving rise to the emergence of trust management, if a founder under a trust management agreement or a beneficiary, in other cases giving rise tothe emergence of trust management, is a VAT payer. In other cases, compulsory registration of such a founder or a beneficiary, as well as a trust manager is carried out in accordance with paragraph 2 of this article.

      6. A tax application for VAT registration shall be submitted in accordance with the procedure set forth in Paragraph 2 of this Article, by the chief executive officer of a legal entity that is a resident of the Republic of Kazakhstan, a non-resident operating in the Republic of Kazakhstan through a branch, a representative office, by an individual entrepreneur, professional with a private practice to the tax authority at the location.

      The persons specified in paragraph 1 of this article become VATpayers from the date of submitting a tax application for VAT registration.

      A tax authority within one business day from the date of submitting a tax application shall register a taxpayer for VAT.

      7. In case of detecting a person specified in paragraph 1 of this article that failed to submit a tax application for VAT registration in accordance with the procedure set forth in in paragraph 2 of this article, a tax authority shall, within five business days from the detection of such a taxpayer, send him/her a notice of elimination of violations of the tax legislation of the Republic of Kazakhstan in accordance with the procedure set forth in Article 115 of this Code.

      8. In the event that a taxpayer fails to submit a tax application for registration pursuant to the notice of a tax authority sent in accordance with paragraph 7 of this article, upon expiration of the deadline set in paragraph 5 of Article 115 of this Code, the tax authority shall issue an order to suspend debit transactions in bank accounts of the taxpayer in accordance with the procedure set forth in Article 118 of this Code.

      Footnote. Article 82 as amended by the Law of the Republic of Kazakhstan dated 24.05.2018 № 156-VI (shall be enforced from 01.01.2018); dated 02.04.2019 № 241-VI (enforcement see Article 2); dated 10.12.2020 № 382-VI (enforcement, Article 2).

Article 83. Voluntary VAT registration

      1. Unless otherwise provided for by this paragraph, persons who are not subject to compulsory VAT registration in accordance with paragraph 1 of Article 82 of this Code may register for VAT by submitting a tax application for VAT registration in one of the following ways:

      1) in hard copy without prior arrangement;

      2) in electronic form;

      3) during state registration of a resident legal entity with the National Register of Business Identification Numbers.

      The provision of Subparagraph 2) of part one of this Paragraph shall not apply to taxpayers having a high level of risk in the risk management system.

      The following persons are not eligible for voluntary VAT registration:

      individuals who are not individual entrepreneurs, professionals with a private practice;

      state bodies;

      non-residents not operating in the Republic of Kazakhstan through a branch or a representative office;

      structural units of resident legal entities;

      persons specified in Article 534 of this Code for gambling activity subject to taxation;

      taxpayers who have not fulfilled the tax obligations provided for by paragraph 4 of Article 424 of this Code.

      2. A tax authority, within one business day from the submission of a tax application for VAT registration, shall register a taxpayer for VAT and issue a certificate of VAT registration.

      The persons specified in paragraph 1 of this article become VAT payers:

      1) from the date of submission of a tax application for VAT registration –with respect to persons specified in subparagraphs 1) and 2) of part one of paragraph 1 of this article;

      2) from the date of state registration with the National Register of Business Identification Numbers – with respect to persons specified in subparagraph 3) of part one of paragraph 1 of this article.

      Footnote. Article 83 as amended by the Law of the Republic of Kazakhstan dated 24.05.2018 № 156-VI (shall be enforced from 01.01.2018); dated 10.12.2020 № 382-VI (effective from 01.01.2021).

Article 84.VAT registration certificate

      1. A VAT registration certificate ascertains the fact of a taxpayer’s VAT registration, it shall beperpetual and issued in the form of an electronic document certified by electronic digital signature of a tax authority’s official. The form of the certificate shall be established by the authorized agency.

      2. A VAT registration certificate contains the following mandatory details:

      1) thename and (or) last name, first name, patronymic (if it is indicated in an identity document) of a taxpayer;

      2) identification number;

      3) the date of VAT registration of a taxpayer;

      4) the name of the tax authority that issued the certificate.

      3. If a taxpayer is deregistered for VAT, the VAT registration certificate is deemed invalid.

      4. A tax authority shall replace aVAT registration certificate within three business days in case of the change of the last name, first name, patronymic (if it is indicated in an identity document) or the name of aVAT payer - on the basis of information from national registers of identification numbers on the change of the last name, first name, patronymic (if it is indicated in an identity document) or the name of the taxpayer.

      Footnote. Article 84 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced upon expiry of ten calendar days after its first official publication).

Article 85. Deregistration for VAT

      1. To deregister for VAT, a VAT payer may submit a tax application for VAT registration toatax authority at his/her/its location provided all of the following requirements are met:

      1) if the amount of taxable turnover for a calendar year preceding the year of submission of the tax application did not exceed the minimum sales turnover set forth in paragraph 4 of Article 82 of this Code;

      2) if the amount of taxable turnover from the beginning of a current calendar year in which such a tax application was submitted did not exceed the minimum sales turnover set forth in Article 82 of this Code.

      The provision of this paragraph does not apply to taxpayers in respect of whom the bankruptcy procedure was applied.

      To deregister for value added tax in connection with transition to a special retail tax regime, the VAT payer, shall, no later than five working days before the start of applying such a special tax regime, file a tax application specified in this paragraph, without observing the conditions, established by part one of this paragraph.

      2. A VAT liquidation declaration shall be attached to the tax application specified in part one of paragraph 1 of this article.

      3. Unless otherwise provided for by this paragraph, tax authorities are obliged to deregister a taxpayer for VAT within five business days from the submission of a tax application by the taxpayer, provided that the requirement set forth in paragraph 2 of this article is met. The date of deregistration for VAT is that of submitting a tax application to a tax authority by such a taxpayer.

      Tax authorities refuse to deregister a taxpayer for VAT within five business days from the taxpayer’s submission of atax application if:

      1) the amount of the taxable turnover of the taxpayer for a calendar year preceding the year of submission of the tax application exceeded the minimum sales turnover set forth in paragraph 4 of Article 82 of this Code;

      2) the amount of the taxable turnover of the taxpayer for the period from January 1 of a current calendar year in which such a tax application was submitted exceeded the minimum sales turnover set forth in paragraph 4 of Article 82 of this Code.

      The tax authorities are obliged to deregister for value added tax the taxpayer specified in part three of this paragraph from the date the special retail tax regime begins to apply.

      The decision to refuse deregistration for value added tax, indicating the reason for such refusal in the form established by the authorized body, shall be handed over to the taxpayer personally against signature or in another way confirming the fact of dispatching.

      A decision to refuse deregistration for VAT with the indication of a reason for such a refusal in the form established by the authorized body shall be delivered to a taxpayer by hand against signature or in any other way confirming the fact of dispatch.

      4. A taxpayer may be deregistered for VAT pursuant to the decision of a tax authority in the form established by the authorized body without being notified, in cases of:

      1) a VAT payer’s failure to file reporting on VAT or gambling business six months after the deadline set for its filing established by this Code;

      2) a taxpayer’s failure to meet the requirement set forth in part one of paragraph 5 of Article 70 of this Code if such a taxpayer has no open bank accounts as of the deadline for submitting a written explanation specified in part one of paragraph 5 of Article 70 of this Code;

      3) a taxpayer’s failure to meet the requirement set forth in part one of paragraph 6 of Article 70 of this Code;

      4) invalidation of the registration of an individual entrepreneur or legal entity pursuant to a final and binding court judgment;

      5) invalidation of the reregistration of a legal entity pursuant to a final and binding court judgment;

      6) if the chief executive office or sole founder (participant) of a legal entity, or an individual entrepreneur, a professional with a private practice being:

      an incompetent or partially incompetent and (or) missing person;

      dead (declared dead) upon expiration of six months from the death (declaration of dead);

      an individual with an outstanding or unexpunged conviction under Articles 192-1, 216 and 222 of the Penal Code of the Republic of Kazakhstan as of July 16, 1997;

      an individual with an outstanding or unexpunged conviction under Articles 216, 238 and 245 of the Penal Code of the Republic of Kazakhstan as of July 3, 2014;

      a wanted individual;

      an individual who is a foreigner or a stateless person whose purpose of stay is not connected with the performance of labor activity in the Republic of Kazakhstan or whose authorized period of stay in the territory of the Republic of Kazakhstan expired;

      a dormant individual entrepreneur or legal entity;

      the chief executive officer or sole founder (participant) of a dormant legal entity;

      7) recognition of a taxpayer as inactive in accordance with the procedure set forth in Article 91 of this Code.

      5. Atax authority at the location of a taxpayer makes a decision to deregister him/her/it for VAT within five business days:

      1) from the establishment of events specified in subparagraphs 1), 6) and 7) of paragraph 4 of this article, unless otherwise provided for by this subparagraph.

      The decision to deregister for value added tax in the cases specified in paragraphs eight and nine of subparagraph 6) of paragraph 4 of this article shall be made by the tax authority no later than three working days from the date of registration for VAT;

      2) from the deadline set forth in part one of paragraph 5 of Article 70 of this Code, in the case provided for by subparagraph 2) of paragraph 4 of this article;

      3) from the deadline set forth in part one of paragraph 6 of Article 70 of this Code, in the case provided for by subparagraph 3) of paragraph 4 of this article;

      4) from the day the tax authority receives a final and binding court judgment on invalidation of the registration of an individual entrepreneur or a legal entity;

      5) from the day the tax authority receives a final and binding court judgment on invalidation of the reregistration of a legal entity.

      6. AVAT payer is deemed deregistered as a VAT payer by the decision of a tax authority:

      1) from the date of this decision - for persons specified in subparagraphs 1), 2), 3) and 7) of paragraph 4 of this article;

      2) from the date of VAT registration - for persons specified in subparagraph 4) of paragraph 4 of this article;

      3) from the date of reregistration with a registration authority maintaining the National Register of Business Identification Numbers that was declared invalid by a final and binding court judgment - for the person specified in subparagraph 5) of paragraph 4 of this article;

      4) from the date of emergence of events specified in subparagraph 6) of paragraph 4 of this article, unless otherwise provided for by this subparagraph.

      In the cases specified in the eighth and ninth paragraphs of subparagraph 6) of paragraph 4 of this article, a VAT payer shall be deemed deregistered as a VAT payer by the tax authority’s decision from the date of registration for VAT.

      7. Deregistration for VAT is made:

      1) in case of termination of activity of a person who is a VAT payer, unless otherwise provided for by this paragraph, from the date of submitting a tax application for a tax audit or that for termination of activity specified in Articles 58, 60, 65 and 66 of this Code;

      2) in cases of reorganization of legal entities through merger, incorporation - from the date of filing liquidation tax returns and submitting a certificate of transfer;

      3) in case of reorganization of a legal entity through separation - from the date of submitting a tax application for a tax audit specified in Article 64 of this Code;

      4) in case of the death of an individual registered as an individual entrepreneur, a professional with a private practice and a VAT payer - from the date of removal from the state database of taxpayers in accordance with the procedure set forth in Paragraph 1 of Article 78 of this Code.

      8. In the event of liquidation of aVAT payer due to bankruptcy, his/her/its deregistration for VAT shall be effected from the date of removal from the National Register of Business Identification Numbers or deregistration as an individual entrepreneur.

      9. Information on a VAT payer’s deregistration for VAT by the decision of a tax authority is placed on the website of the authorized body within one business day following the day of the decision to deregister for VAT.

      Footnote. Article 85 as amended by the Law of the Republic of Kazakhstan dated 24.05.2018 № 156-VI (shall be enforced from 01.01.2018); № 290-VІ dated December 27, 2019 (shall be enforced upon expiry of ten calendar days after the day of its first official publication); dated 10.12.2020 № 382-VI (effective from 01.01.2021); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Clause 4. Registration as an electronic taxpayer

      Footnote. Paragraph 4 of Chapter 9 was valid until 01.01.2020 in accordance with Law of the Republic of Kazakhstan № 121-VI dated 25.12.2017 .

Clause 5. Registration of a taxpayer carrying out certain types of activities

Article 88. Registration as a taxpayer carrying out certain types of activities

      1. Taxpayers are subject to registration as a taxpayer carrying out certain types of activities if they carry out such activities as:

      1)production of gasoline (except for aviation), diesel fuel, gasohol, benzanol, nefras, light hydrocarbons mixture, ecological fuel;

      2) wholesale and (or) retail sale of gasoline (except for aviation), diesel fuel, gasohol, benzanol, nefras, light hydrocarbons mixture, ecological fuel;

      3) production of ethyl alcohol and (or) alcohol products;

      4) wholesale and (or) retail sale of alcohol products;

      5) production and (or) wholesale sale of tobacco products;

      6) gambling business;

      7) was valid until 01.01.2020 in accordance with Law of the Republic of Kazakhstan № 121-VI dated 25.12.2017;

      8) production, assembly (pre-assembly) of excisable goods provided for by subparagraph 6) of part one of Article 462 of this Code;

      9) was valid until 01.01.2020 in accordance with Law of the Republic of Kazakhstan № 121-VI dated 25.12.2017;

      10) e-commerce.

      2. The registration as a taxpayer carrying out certain types of activities shall be performed by tax authorities at the location of taxable and (or) tax-related items used in the performance of certain types of activities specified in paragraph 1 of this article.

      3. The registration as a taxpayer carrying out certain types of activities subject to licensing is performed for a time period not exceeding that of license validity, given an appropriate license.

      4. Unless otherwise provided for by this paragraph, the registration as a taxpayer carrying out certain types of activities subject to licensing for types of activity specified in subparagraphs 3), 4) and 5) (except for the wholesale of tobacco products) of paragraph 1 of this article is performed given an appropriate license based on the data from the state electronic register of permits and notifications.

      The registration as a taxpayer carrying out certain types of activities specified in subparagraphs 1), 2), 5) (except for the production of tobacco products), 6) - 10) of paragraph 1 of this article is performed on the basis of a notification of commencement or termination of the activity as a taxpayer carrying out certain types of activities in accordance with the procedure established by the Law of the Republic of Kazakhstan “On Permits and Notifications”.

      5. The notification specified in part two of paragraph 4 of this article is submitted to a tax authority within three business days prior to the commencement of a certain activity. Copies of the following documents shall be attached to the notification:

      those confirming the right to own or lease an oil producer’s production facility - when carrying out the activity specified in subparagraph 1) of paragraph 1 of this article;

      when pursuing activities specified in subparagraph 2) of paragraph 1 of this article – those confirming the ownership or lease right of the petroleum products base (tank), a filling station or an agency contract with the filling station owner, according to which the filling station owner (authorized person) under the agency contract carries out the retail sales of gasoline (except for aviation gasoline), diesel fuel, gasohol and (or) benzanol on behalf and on commission of the applicant (authorizer), or an oil refining agreement of an oil supplier with oil petroleum products manufacturer;

      those confirming the right to own or lease a storage facility for the wholesale of tobacco products - when carrying out the activity specified in subparagraph 5) of paragraph 1 of this article.

      The period of validity of agreements must be at least one year, except for an agency agreement and an oil processing agreement of an oil supplier with an oil producer.

      In case of failure to submit original agreements for verification, copies of agreements must be notarized.

      6. A tax authority shall register a taxpayer as a taxpayer carrying out certain types of activities within three business days:

      1) from the date of a notification;

      2) from the date of receipt of information on types of activities subject to licensing from the state electronic register of permits and notifications.

      7. If a taxpayer has several gambling establishments (fixed places), each gambling establishment (fixed place) is registered separately.

      A fixed place is a site of entrepreneurial activity on providing services using slot machines without winnings, personal computers for games, game tracks, go-karts, billiard tables.

      8. The use and presence of taxable and (or) tax-related items not registered with tax authorities is not allowed in the premises of a gambling establishment (fixed place).

      9. If a taxpayer has several taxable and (or) tax-related items used for carrying out the types of activity specified in subparagraphs 1) - 5) of paragraph 1 of this article, each taxable and (or) tax-related item is registered separately.

      10. For the purposes of subparagraphs 1) - 5) of paragraph 1 of this article, tax-related items shall be understood to mean an oil producer’s production facility, an oil depot, a tank, a filling station, volumes of oil and (or) gas condensate and the yield of petroleum products specified in an oil and (or) gas condensate processing agreement or an annex (specifications) to an agreement with an oil producer (for oil suppliers), fixed and (or) storage facilities used for carrying out activities specified in subparagraphs 1) - 5) of paragraph 1 of this article.

      Footnote. Article 88 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (enforcement, Article 2); dated 11.07.2022 № 135-VII (shall be enforced from 01.01.2022).

Article 89. Update of registration data of a taxpayer carrying out certain types of activities

      1. In case of changes in the information on taxable and (or) tax-related items indicated in the registration data, a taxpayer must submit a notification specified in paragraph 4 of Article 88 of this Code to a tax authority at the place of registration of taxable and (or) tax-related items within three business days from the occurrence of changes.

      2. In case of changes in the information on taxable and (or) tax-related items, a tax authority shall update the taxpayer’s registration data within three business days from the receipt of the notification specified in part two of paragraph 4 of Article 88 of this Code.

      A taxpayer carrying out certain types of activities indicated in subparagraphs 1) and 2) of paragraph 1 of Article 88 of this Code shall attach a document specified in paragraph 5 of Article 88 of this Code, confirming the change in the information on taxable and (or) tax-related items, to the notification.

      In case of failure to submit an original agreement for verification, copies of agreements and (or) annexes thereto must be notarized.

Article 90. Deregistration as a taxpayer carrying out certain types of activities

      1. A taxpayer shall be deregistered by a tax authority as a taxpayer carrying out certain types of activities not subject to licensing pursuant to the notification specified in part two of paragraph 4 of Article 88 of this Code, in case of:

      1) termination of the types of activities specified in paragraph 1 of Article 88 of this Code;

      2) deregistration of all taxable and (or) tax-related items indicated in the registration data.

      2. A tax authority deregisters a taxpayer as a taxpayer carrying out certain types of activities subject to licensing on the basis of information on the termination of license from the state electronic register of permits and notifications.

      3. A notification of deregistration as a taxpayer carrying out certain types of activities is submitted to a tax authority at the place of registration of taxable and (or) tax-related items within three business days from the termination of activities specified in paragraph 1 of Article 88 of this Code or deregistration of all taxable and (or) tax-related items indicated in the registration data.

      4. A taxpayer shall be deregistered as a taxpayer carrying out certain types of activities pursuant to a decision of a tax authority in case of:

      1) termination of the agreement of a taxpayer carrying out certain types of activities specified in subparagraphs 1), 2) and 5) of paragraph 1 of Article 88 of this Code, such as:

      on the lease of an oil producer’s production facility;

      on the lease of an oil depot (a tank), a filling station;

      an agency agreement with the owner of a filling station under which the owner of the filling station (agent) carries out retail trade in gasoline (except for aviation one) and (or) diesel fuel on behalf and instructions of the appointor (principal);

      on the processing of oil of an oil supplier made with an oil producer;

      on the lease of a storage facility for the wholesale of tobacco products;

      2) absence of a taxpayer carrying out types of activities specified in subparagraph 4) of paragraph 1 of Article 88 of this Code from the address indicated in the license;

      3) failure to submit a declaration and (or) calculation of an excise by a taxpayer carrying out types of activities specified in subparagraphs 1) and 2), 3), 5) and 8) of paragraph 1 of Article 88 of the Code, within a three-month period after the deadline for their submission established by this Code.

      5. A decision to deregister as a taxpayer carrying out certain types of activities is made by a tax authority at the place of registration of taxable and (or) tax-related items in the form established by the authorized body, within five business days from the occurrence of cases specified in paragraph 4 of this article.

      6. Information on a taxpayer deregistered as a taxpayer carrying out certain types of activities shall be placed on the website of the authorized body within three business days from the date of deregistration.

Clause 6. Recognition of a taxpayer as inactive, being in liquidation, involuntarily terminating activity

Article 91. Inactive taxpayer

      1. Inactive taxpayers are dormant legal entities and individual entrepreneurs.

      2. A dormant legal entity is a resident legal entity, a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment, as well as a structural unit of a non-resident legal entity that failed to submit, within one year after the deadline established by this Code, for a taxable period:

      1) a corporate income tax declaration;

      2) a declaration on a gambling tax, on a fixed tax, if no such declaration has been submitted for three taxable periods following the specified taxable period;

      3) a simplified declaration, if no such declaration has been submitted for two taxable periods following the specified taxable period.

      3. A dormant individual entrepreneur is an individual entrepreneur who failed to submit, within one year after the deadline established by this Code, for a taxable period:

      1) an individual income tax declaration;

      2) a declaration on a gambling tax, on a fixed tax, if no such declaration has been submitted for three taxable periods following the specified taxable period;

      3) a simplified declaration, if no such declaration has been submitted for two taxable periods following the specified taxable period.

      4) the calculation of a patent value within two years from the expiration date of the most recent patent.

      4. Paragraphs 2 and 3 of this article shall not apply to resident legal entities, non-resident legal entities operating in the Republic of Kazakhstan through a permanent establishment, structural units of a non-resident legal entity and individual entrepreneurs, who suspended activities, during the period of suspension.

      5. Annually, on or before April 30, tax authorities issue an order on recognizing taxpayers as inactive, information on them is published on the website of the authorized body on the date of such an order.

      6. Information on taxpayers recognized as inactive is removed from the website of the authorized body in accordance with the tax authority’s order issued within five business days after:

      1) the taxpayer’s fulfillment of a tax obligation for filing tax returns;

      2) the payment of fines for failure to file tax returns within the time limit established by this Code, if they are applied to the taxpayer in accordance with the legislation of the Republic of Kazakhstan.

      7. Information on taxpayers recognized as inactive shall be removed from the website of the authorized body within one business day following the day of the tax authority’s relevant order.

      8. If a taxpayer is removed from the State Register of Legal Persons or deregistered as an individual entrepreneur, such taxpayers are concurrently removed from the list of inactive taxpayers.

Article 92. A taxpayer in liquidation (terminating activity)

      1. A taxpayer in liquidation (terminating activity) is a person who submitted a tax application for a tax audit in connection with liquidation (termination of activity) or a tax application for terminating activity. In this case, information on such a taxpayer is placed on the website of the authorized body within three business days from the submission of a relevant application.

      2. Tax authorities remove a person being in liquidation (terminating activity) from the list of taxpayers in case of:

      1) his/her/its removal from the National Register of Business Identification Numbers - within three business days from the receipt of such information;

      2) his/her deregistration as an individual entrepreneur and a private practice owner - within three business days from the date of deregistration.

Article 93. Features of involuntary termination of taxpayers’ activities

      1. Resident legal entities, their structural units, structural units of a non-resident legal entity, non-resident legal entities operating through a permanent establishment without setting up a structural unit, individual entrepreneurs are subject to involuntary termination of activities, if they meet all of the following requirements at the same time:

      1) before January 1 of a calendar year, but not less than the limitation period established by Article 48 of this Code, they:

      haven’t filed tax returns;

      haven’t performed export-import transactions;

      have made no payments and (or) money transfers in bank accounts, except for cases when the amount of payment and (or) transfer of money for a calendar year shall not exceed 141 times the Monthly Calculation Indexes established by the law on the republican budget and effective as of January 1 of a relevant financial year, and also cases of receiving pension and (or) welfare benefits;

      haven’t been registered as VAT payers;

      2) as of January 1 of a calendar year, they:

      are not registered as VAT payers;

      haven’t suspended the filing of tax returns as prescribed by Articles 213 and 214 of this Code;

      don’t own items subject to taxation on property, vehicles, land, by uniform land tax, except for items subject to taxation by specified taxes imposed on individuals;

      have no arrears in social welfare payments;

      have no tax arrears in taxes and payments to the budget, customs payments and taxes in the amount exceeding 6 times the monthly calculated index established by the law on the republican budget and effective as of January 1 of a relevant financial year.

      The provisions of this paragraph shall not apply to taxpayers:

      1) subject to tax monitoring in accordance with this Code;

      2) carrying out activities under a subsoil use contract.

      2. Tax authorities annually:

      1) on or before March 1, draw up a preliminary list of entities that meet the conditions of paragraph 1 of this article;

      2) on or before April 1, place this list of entities subject to compulsory liquidation in the mass media, indicating the following details:

      the identification number (if any);

      the registration number of a taxpayer;

      the last name, first name, patronymic (if it is indicated in an identity document) of an individual or the name of an entity;

      the name of a tax authority at the location of the entity;

      the address of a tax authority for accepting applications (claims) of creditors and (or) other persons whose rights and legitimate interests are affected in the event of compulsory liquidation (deregistration, termination of activities) of the entity;

      3) no later than May 1, after the placement of this list of entities in the mass media, send requests to:

      second-tier banks and organizations carrying out certain types of banking operations - on payments and (or) transfers of money specified in Subparagraph 1) of part one of Paragraph 1 of this Article;

      authorized state agencies – on existence of property, vehicles, land plots;

      registering authority – on existence (absence) of information in the National Register of Identification Numbers.

      3. Tax authorities accept applications (claims) of creditors or other persons along with documents confirming the legitimacy of claims, before June 1 of a calendar year.

      4. The final list of entities subject to involuntary liquidation (deregistration, termination of activities) shall be drawn up on or before July 1 of a calendar year, given the receipt of information specified in subparagraph 3) of paragraph 2 of this article and absence of applications (claims) from creditors or other persons.

      5. Claims for involuntary liquidation (deregistration, termination of activities) in respect of entities included in the list specified in paragraph 4 of this article shall be forwarded by tax authorities to a court on or before September 1 of a calendar year.

      Footnote. Article 93 as amended by the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VI (shall be enforced from 01.01.2019); dated 02.04.2019 № 241-VI (shall be enforced from 01.07.2019).

Chapter 10. IN-HOUSE AUDIT

Article 94. In-house audit

      1. An in-house audit is tax authorities’ control based on the examination and analysis of tax returns submitted by a taxpayer (tax agent), information provided by authorized state bodies, as well as other documents and information on the taxpayer’s activity.

      An in-house audit is an integral part of a risk management system.

      2. An in-house audit aims to give a taxpayer the right to independently eliminate violations detected by tax authorities based on the results of an in-house audit, by registering with tax authorities and/or filing tax returns in accordance with Article 96 of this Code and/or paying taxes and payments to the budget.

Article 95. Procedure and time limits for an in-house audit

      1. An in-house audit is conducted by comparing the following data available to tax authorities:

      1) tax returns;

      2) information from other state bodies on taxable and (or) tax-related items;

      3) information obtained from various sources of information on a taxpayer’s activity;

      4) other reporting established by this Code.

      2.In-house audit shall be conducted after the issuance of electronic invoices and (or) for the relevant tax period after expiry of the deadline for filing tax reports for such a period established by this Code.

      3. An in-house audit is conducted within the limitation period with due regard to the provisions set forth in Article 48 of this Code.

      Footnote. Article 95 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 96. Results of an in-house audit

      1. In case of detected violations found in the in-house audit, the following documents shall be drawn up:

      on violations with a high risk degree - a notice on elimination of violations identified by the tax authorities based on the in-house audit findings, with a description of the discovered violations and their risk degree attached.

      In this case, violations with a high risk degree shall be violations found during the in-house audit conducted after issuance of electronic invoices purposed to establishing the actual turnover in the sale of goods, provision of works and services;

      for violations with an average risk degree - a notification on elimination of violations identified by the tax authorities based on the in-house audit results, with a description of the discovered violations and their risk degree attached;

      for violations with a low risk degree - a notice of violations identified during an in-house audit, with a description of the discovered violations and their risk degree attached.

      A notice of violations revealed in the in-house audit shall be sent to the taxpayer (tax agent) no later than ten working days from the date of detection of violations in tax reporting for information.

      The form of notification of violations found in the in-house audit shall be established by the authorized body.

      2. A taxpayer (tax agent) shall execute a notice of elimination of violations revealed by tax authorities based on the results of an in-house audit within thirty business days from the day following the day of its delivery (receipt).

      A notice of elimination of violations revealed by tax authorities based on the results of an in-house audit is recognized as executed by a taxpayer (tax agent):

      1) if the taxpayer (tax agent) accepts the violations specified in the notification, the identified violations must be eliminated by:

      registration with the tax authorities;

      filing of tax reporting upon notification for the taxable period to which the identified violations relate;

      payment to the budget of VAT amount previously returned from the budget at the request of the taxpayer for VAT refund, also by payment of penalties in the amount specified in paragraph 4 of Article 104 of this Code, for each day from the date of transfer of such amounts to the taxpayer;

      revocation, correction or addition of invoices issued in electronic form, as prescribed by the tax legislation of the Republic of Kazakhstan;

      2) in case of disagreement with the violations with a medium risk level specified in the notification - submission of an explanation of the absence of violations to the tax authority that sent the notice of elimination of violations identified by the tax authorities based on the results of desk audit, by the taxpayer (tax agent) on paper or electronic media;

      3) in case of disagreement with the high-risk violations specified in the notification - submission of an explanation indicating the circumstances confirmed by the documents on implementation of operations (transactions) specified in the notification to the tax authority that sent the notification about the elimination of violations identified by the tax authorities based on the results of desk audit, by the taxpayer (tax agent) on paper or electronic media.

      2-1. The explanations provided for in subparagraphs 2) and 3) of part two of paragraph 2 of this article must indicate:

      date of signing the explanation by the taxpayer (tax agent);

      surname, name and patronymic (if it is indicated in the identity document) or full name of the person who provided the explanation, his place of residence (location);

      identification number of the taxpayer (tax agent);

      the name of the tax authority that sent the notification on elimination of violations identified by the tax authorities in the in-house audit;

      the number and date of the notification for which the explanation is provided;

      circumstances of the person’s disagreement when submitting the explanation provided for in subparagraph 3) of part two of paragraph 2 of this article, with the mandatory attachment of copies of documents confirming the fact of carrying out the operations (transactions) specified in the violations.

      When submitting the explanation provided for in subparagraph 2) of part two of paragraph 2 of this article, the taxpayer (tax agent) has the right to submit extracts from the tax and (or) accounting (accounting) registers and (or) supporting documents and (or) indicate the circumstances of the disagreement.

      As part of the execution of the notice to eliminate violations identified by the tax authorities based on the results of desk control, the request for documents not related to the violations described in the notice is not allowed.

      3. A taxpayer is not entitled to provide the explanation, specified in subparagraph 2) of paragraph 2 of this article, of the following violations revealed by tax authorities based on the results of an in-house audit:

      1) when calculating corporate income tax, expenses are included into deductibles and VAT on purchased goods, works, services is offset:

      on the basis of an invoice and (or) other document, the action (actions) on the issuance of which are recognized by enforced court ruling or a resolution of the criminal prosecution body to terminate the pre-trial investigation on non-rehabilitating grounds, as committed by a private business entity without actually performing work, rendering of services, shipment of goods;

      for transactions invalidated by a final and binding court judgment;

      2) when calculating corporate income tax, expenses are included into deductibles for transactions committed without actual performance of works, rendering of services, shipment of goods with a taxpayer, the head and (or) a founder (participant) of which are (is) not involved in registration (reregistration) and (or) conduct of financial and economic activity of such a legal entity, as established by a final and binding court judgment;

      3) when VAT on purchased goods, works, services is applied against:

      transactions (operations) with legal entities and (or) individual entrepreneurs, whose registration was invalidated by a final and binding court judgment;

      transactions (operations) with legal entities whose reregistration was invalidated by a final and binding court judgment.

      4. A notification about the elimination of violations identified by tax authorities based on the results of desk control is considered unfulfilled if the taxpayer (tax agent) has not fulfilled it in the manner and within the time frame established by paragraph 2 of this article.

      However, the tax authority does not make a decision in such cases.

      A notification about the elimination of high-risk violations identified by tax authorities based on the results of desk control is recognized by the tax authority as unfulfilled upon submission of the explanation specified in subparagraph 3) of part two of paragraph 2 of this article in the following cases:

      violation of the requirements of paragraph 2-1 of this article;

      disagreement with the circumstances specified in the explanation.

      If a notice to eliminate violations with a high degree of risk identified by tax authorities based on the results of a desk audit is recognized as unfulfilled, a decision is made to recognize the notice to eliminate violations identified by tax authorities based on the results of a desk audit as unexecuted.

      The decision to recognize the notice of elimination of violations identified by the tax authorities based on the results of desk audit as unfulfilled is sent to the taxpayer (tax agent) in one of the following ways:

      1) by registered mail with notification - from the date the taxpayer (tax agent) made a note in the notification of the postal or other communication organization. In this case, such a decision must be delivered by postal or other communications organization no later than ten working days from the date of acceptance by the postal or other communications organization;

      2) electronically:

      from the date of delivery of the decision by the tax authority to the web application.

      This method applies to taxpayers interacting with tax authorities electronically in accordance with the legislation of the Republic of Kazakhstan on electronic documents and electronic digital signatures;

      from the date of delivery of the decision to the user’s personal account on the “electronic government” web portal.

      This method applies to a taxpayer registered on the “electronic government” web portal;

      3) through the State Corporation “Government for Citizens” - from the date of its receipt in person.

      The form and timing of the decision to recognize the notice of elimination of violations identified by the tax authorities based on the results of desk control as unfulfilled are established by the authorized body.

      4-1. An appeal by a taxpayer (tax agent) of the decision referred to in paragraph 4 of this article shall be lodged within ten working days from the date of its delivery (receipt) to a higher tax authority and (or) an authorized body or court.

      In this case, a copy of the complaint must be sent by the taxpayer (tax agent) to the tax authority that sent the decision specified in paragraph 4 of this article.

      4-2. If, for a good reason, the deadline established by paragraph 4-1 of this article is missed, this deadline, upon the request of the taxpayer (tax agent) filing the complaint, shall be restored by the tax authority and (or) the authorized body considering the complaint.

      In order to restore the missed deadline for filing a complaint, the tax authority considering the complaint shall recognize as a good reason the temporary incapacity for work of the individual to whom the decision referred to in paragraph 4 of this article is sent , as well as the head and (or) chief accountant (if any) of the taxpayer ( tax agent).

      The provisions of this paragraph shall apply to individuals to whom the decision referred to in paragraph 4 of this article is sent, as well as to taxpayers (tax agents) whose organizational structure does not provide for the presence of persons replacing the above-mentioned persons during their absence.

      In this case, the taxpayer (tax agent) must attach a document confirming the period of temporary incapacity for work of the persons specified in part two of this paragraph, and a document establishing the organizational structure of such a taxpayer (tax agent) to the petition to restore the missed deadline for filing a complaint.

      The petition of the taxpayer (tax agent) to restore the missed deadline for filing a complaint shall be satisfied by the tax authority and (or) the authorized body considering the complaint, provided that the taxpayer (tax agent) filed the complaint and the petition no later than ten working days from the date of the end of the period of temporary disability of persons specified in part two of this paragraph.

      4-3. Excluded by the Law of the Republic of Kazakhstan dated 12.12.2023 № 45-VIII (shall be enforced upon expiration of sixty calendar days after the day of its first official publication).

      5. When submitting a complaint about a notice of elimination of violations revealed by tax authorities based on the results of an in-house audit to a higher-level tax authority and (or) the authorized body or court, the running of a time period for the execution of the notice of elimination of violations revealed by tax authorities based on the results of an in-house audit is suspended:

      1) from the day the complaint is accepted by a higher-level tax authority and (or) the authorized body - until the higher-level tax authority and (or) the authorized body renders a written decision;

      2) from the day the court initiates proceedings in the complaint (application) – until a court judgment becomes final and binding.

      At the same time, in cases of filing a complaint with a court against actions (inaction) of tax officials on sending a notice of elimination of violations, specified in subparagraphs 2) and 3) of paragraph 3 of this article, revealed by tax authorities based on the results of an in-house audit, a taxpayer has the right to prove the actual receipt of goods, works, services from a legal person and (or) an individual entrepreneur, whose registration (reregistration) was invalidated by a final and binding court judgment.

      6. Failure to comply with the notice of elimination of violations identified by the tax authorities based on the results of desk control within the period established by part one of paragraph 2 of this article entails the suspension of debit transactions on the taxpayer’s bank accounts in accordance with Article 118 of this Code.

      6-1. On violations with a high risk degree, failure to comply with the deadline and (or) recognition as unfulfilled the notice of elimination of violations identified by the tax authorities based on the in-house audit results shall entail limitation of issuing electronic invoices in the information system of electronic invoices in accordance with Article 120-1 of this Code.

      7. Based on the results of an in-house audit conducted in accordance with paragraph 6 of Article 59 and paragraph 7 of Article 66 of this Code, a tax authority shall draw up an opinion in the form established by the authorized body.

      In this case, the date of completion of an in-house audit is that of the opinion specified in this paragraph.

      Footnote. Article 96 as amended by Law of the Republic of Kazakhstan № 241-VI dated 02.04.2019 (shall be enforced since 01.01.2020); dated 10.12.2020 № 382-VI (effective from 01.01.2021); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023); dated 12.12.2023 № 45-VIII (shall be enforced upon expiration of sixty calendar days after the day of its first official publication).

Chapter 11. RECORDKEEPING OF THE FULFILLMENT OF TAX OBLIGATIONS, A DUTY TO TRANSFER SOCIAL WELFARE PAYMENTS, FINES AND PENALTIES

Article 97. General provisions

      1. Tax authorities keep the record of calculated, assessed, paid amounts of taxes and payments to the budget, social welfare payments, fines and penalties by maintaining a taxpayer’s personal account.

      2. The procedure for maintaining a taxpayer’s personal account is determined by the authorized body.

      3. A taxpayer’s personal account is maintained in the national currency.

      4. The calculated amount of taxes, payments to the budget, social welfare payments is an amount (also an amount subject to increase or reduction) determined by:

      the taxpayer in tax returns;

      tax authorities - on the basis of information from authorized state bodies in the cases established by Articles 493 and 532 of this Code;

      authorized state bodies on the grounds stipulated by this Code.

      5. The assessed amount of taxes, payments to the budget and social welfare payments is an amount of taxes, payments to the budget and social welfare payments (also an amount subject to increase or decrease) determined by a tax authority:

      pursuant to the results of a tax audit;

      pursuant to the results of consideration of a taxpayer’s (tax agent’s) complaint against an audit findings report;

      pursuant to the results of horizontal monitoring;

      based on the outcome of examination of the taxpayer's (tax agent's) complaint about the notification of the horizontal monitoring findings;

      on the basis of information provided by the authorized state body in the field of environmental protection and its territorial bodies pursuant to the findings of their inspections for the compliance with environmental legislation of the Republic of Kazakhstan (state environmental control) in accordance with paragraph 3 of Article 573 of this Code.

      6. For the purposes of application of paragraphs 4 and 5 of this article, the reduction of VAT amount is also excess VAT applied against the assessed tax amount.

      7. The balance of payments in a taxpayer’s personal account for taxes, payments to the budget, social welfare payments, fines, penalties is calculated in accordance with the procedure established by the authorized body.

      8. A statement of the taxpayer's personal account on the status of settlements with the budget on all or certain types of taxes, payments to the budget, social payments, fines, penalties shall be issued by the tax authorities at the taxpayer’s request within one working day from the date of the request receipt.

      Footnote. Article 97 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (enforcement, Article 2); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 98. Reconciliation of settlements in respect of taxes and payments to the budget, social welfare payments

      1. At the request of a taxpayer (tax agent), a tax authority carries out reconciliation of settlements in respect of taxes and payments to the budget, social welfare payments within one business day.

      2. In case of discrepancies between the data of a taxpayer (tax agent) and those of a tax authority, both take measures to eliminate the discrepancies within three business days from their detection. If necessary, the taxpayer’s (tax agent’s) personal account may be adjusted.

Article 99. Termination of obligations for the payment of a fine as a result of expiration of the statute of limitations

      The amount of the fine under the resolution imposing an administrative penalty for offenses in taxation, as well as the legislation of the Republic of Kazakhstan on social protection, on compulsory social health insurance, the execution of which is impossible due to the expiry of the statute of limitations for the execution of the resolution established by the legislation of the Republic of Kazakhstan, is subject to write-off by the tax authority from the personal account of the taxpayer (tax agent) based on the decision of the tax authority no later than five working days from the date of such decision.

Article 100. Order of providing information on the absence (existence) of debts, the record of which is kept by a tax authority

      1. A tax authority, in response to a request for information on the absence (existence) of debts, the record of which is kept by the tax authority, provides such information:

      1) to the registering authority – no later than three working days from the received request date;

      2) to other state bodies and (or) persons entitled to receive it by the legislation of the Republic of Kazakhstan, to a taxpayer - within one business day from the day of the request.

      A request for and provision of information on the absence (existence) of debts, the record of which is kept by a tax authority, to the persons indicated in subparagraphs 1) and 2) of part one of this paragraph, is made in electronic form.

      2. Information on the absence (existence) of debts, the record of which is kept by a tax authority, shall be compiled in accordance with the procedure established by the authorized body.

      3. In case of liquidation of a legal entity or termination of activity of a branch or representative office of a foreign legal entity, information on the absence (existence) of debts of such persons, the record of which is kept by a tax authority, is provided if the conditions established by Articles 58, 59 and 60 of this Code are observed.

      4. If an individual, registered as an individual entrepreneur or a private practice owner, leaves the Republic of Kazakhstan for permanent residence, information on the absence (existence) of debts of such persons, the record of which is kept by a tax authority, is provided in case of their deregistration as an individual entrepreneur or a private practice owner.

      Footnote. Article 100 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced from 01.07.2019); dated 10.12.2020 № 382-VI (effective from 01.01.2021).

Clause 1. Offset and refund of taxes, payments to the budget, penalties and fines

Article 101. General provisions

      1. An amount of tax (except for VAT), payment to the budget, penalty paid (collected) in excess is a positive difference between an amount paid (collected) to the budget (less the offset and refunded one) and a calculated, assessed (less the reduced one) amount for a given type of tax (except for VAT), payment to the budget, penalty as of the date of the offset and (or) refund.

      A VAT amount paid (collected) in excess is a positive difference between an amount paid (collected) to the budget (less the offset and refunded one) and a calculated, assessed (less the reduced one) amount of VAT for a taxable period with account of VAT settlements over previous taxable periods.

      Paid amounts of registration fees, fees for issuing licenses to engage in certain types of activities, permission to use the radio frequency spectrum, a document confirming the residency of a foreigner or a stateless person who is an investment resident of the Astana International Financial Center, fees for placing an outdoor (visual) ) advertising, state duty – shall be deemed overpaid subject to confirmation by the relevant authorized state body through an electronic database and (or) on paper of the fact that he did not take actions (including as a result of the taxpayer's refusal to take actions before filing the relevant documents), for which such payments are required.

      Paid amounts of a fee for forest uses are recognized as payments paid in excess, if a logging permit for forest use has not been used.

      2. An amount of income tax to be returned to a non-resident taxpayer in accordance with Article 672 of this Code is also an amount of income tax paid in excess.

      3. The tax authority shall offset and refund the overpaid (recovered) amount of tax, payment to the budget (excepting collections and fees that are not subject to offset and refund), penalties in national currency in the following order:

      at the place of maintenance of personal accounts for a relevant tax, payment to the budget, penalty – based on the data of such personal accounts;

      at the place of payments to the budget, on which personal accounts are not maintained, - on the basis of documents submitted by the taxpayer, issued by the relevant authorized state body or received through an electronic database and (or) on paper, confirming non-performance of actions for which payments to the budget are required.

      4. The tax authority shall offset and refund the amount of tax, payment to the budget, penalty paid (collected) in excess within ten business days, calculated as follows:

      1) in case of an offset and refund pursuant to a tax application - from the date of registration of such an application by tax authorities;

      2) in case of an offset without an application - from the date an excess amount appeared in the taxpayer’s personal account.

      A tax authority refunds an amount of tax, payment to the budget, penalty paid (collected) in excess to a bank account of a taxpayer pursuant to his/her/its tax application provided that he/she/it has no tax debts to the budget.

      Given tax debts, a tax authority shall apply an amount of tax, payment to the budget, penalty paid in excess against current tax debts, which requires no tax application for offset.

      If a taxpayer is a legal entity, an amount of tax, payment to the budget, penalty paid in excess applies against current tax debts of the legal entity and its structural units, which requires no tax application for offset.

      The remaining amount of tax, payment to the budget, penalty paid in excess shall be refunded after the offset specified in this paragraph.

      5. Not subject to:

      1) offset is:

      an amount of tax, payment to the budget, penalty paid (collected) in excess applied against tax debts of another taxpayer, except for an offset between a legal entity and its structural unit;

      a paid state fee;

      2) offset and refund is:

      paid amount of a fee for vehicle transportation in the territory of the Republic of Kazakhstan, consular fees, fees for:

      the use of land plots, the provision of a subsoil site by the state in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use on the basis of a license for exploration or extraction of solid minerals, the use of wildlife, the use of specially protected natural areas, except for cases of erroneous payment of such amounts;

      an overpaid amount of excises for excisable goods subject to marking with excise stamps, except for cases of taxpayer’s termination of activity on the production of such goods and return of earlier received excise stamps to a tax authority under an acceptance certificate;

      excessively paid (collected) amount of tax, fees for the use of land plots, use of surface water resources, negative impact on the environment - in the event of extension of the deadline for filing tax reports on such taxes, fees until the date of their submission;

      the amount of the subscription bonus paid, excepting the case of declaring the auction for granting the right to subsoil use invalid due to breaking of the rules for its holding, established by the legislation of the Republic of Kazakhstan on subsoil and subsoil use, which influenced determination of the auction winner;

      the amount of the fee paid for issuing a document confirming the residence of a foreign national or stateless person who is an investment resident of the ASTANA International Financial Center, excepting cases of erroneous payment of such amounts or refusal to issue a document confirming the residence of a foreign national or stateless person who is an investment resident of the ASTANA International financial center;

      6. If the tax authority violates the deadline for offsetting and (or) refunding on the taxpayer’s tax application for the overpaid (over-collected) amount of tax, payment to the budget which were offset and (or) refunded after the deadline, then for each day of delay, the tax authority shall charge a penalty in favor of the taxpayer. The penalty is charged in the amount of 1.25 times the base rate of the National Bank of the Republic of Kazakhstan, effective as of each day of delay, starting from the day following the expiration of the offset and (or) return period, including the day of such offset and (or) return.

      The accrued penalty amount is to be transferred to the taxpayer’s bank account indicated in the tax application, on the day of the offset and (or) refund of the amount of tax, payment to the budget, penalty paid (collected) in excess from budget revenues according to a corresponding budget classification code.

      7. The procedure for the offset and (or) refund of an amount of tax, payment to the budget, penalty paid (collected) in excess is determined by the authorized body.

      Footnote. Article 101 as amended by Law of the Republic of Kazakhstan № 249-VI dated 19.04.2019 (shall be enforced since 01.08.2019); dated 10.12.2020 № 382-VI (effective from 01.01.2021); dated 02.01.2021 № 402-VI (effective from 01.01.2022); dated 21.12.2022 № 165-VII (shall be enforced from 01.07.2023).

Article 102. Offset of taxes, payments to the budget, penalties

      1. An amount of tax, payment to the budget, penalty paid (collected) in excess shall be offset:

      1) without a taxpayer’s application - in accordance with paragraphs 2 and 3 of this article;

      2) pursuant to a taxpayer’s tax application - in accordance with paragraph 4 of this article.

      2. An amount of tax, payment to the budget paid (collected) in excess is applied without a taxpayer’s application in the following sequence:

      1) against the tax obligation to pay the calculated, accrued amounts of taxes and payments to the budget, which matured on a certain type of tax, payment for: the use of land, the use of water resources from surface sources, negative impact on the environment, the use of the radio frequency spectrum, provision of long-distance and (or) international telephone communications, as well as cellular communications (hereinafter for the purposes of this article - a fee) – on which an overpaid amount formed;

      2) against arrears in other types of taxes and (or) payments to the budget;

      3) against a penalty for a certain type of tax, fee - with regard to those that were overpaid;

      4) against a penalty for other types of taxes and (or) payments to the budget;

      5) against a penalty for a certain type of tax, fee, with regard to those that were overpaid, and for other types of taxes and (or) payments to the budget.

      3. An amount of penalty paid (collected) in excess is applied without a taxpayer’s application in the following sequence:

      1) against a tax obligation to pay accrued penalties for a certain type of tax, fee - with regard to those that were overpaid;

      2) against arrears in a certain type of tax, fee - with regard to those that were overpaid;

      3) against arrears in other types of taxes and (or) payments to the budget;

      4) against a penalty for other types of taxes and (or) payments to the budget;

      5) against a penalty for a certain type of tax, fee, with regard to those that were overpaid, and for other types of taxes and (or) payments to the budget.

      4. An amount of tax, payment to the budget, penalty paid (collected) in excess is applied, pursuant to a tax application of a taxpayer:

      1) against future payments for a relevant type of tax and (or) payment to the budget specified in such an application, provided that there are no tax debts to the budget;

      2) that is a legal entity with a structural unit (structural units) - against tax debts of the structural unit (structural units) of such a legal entity for a relevant type of tax and (or) payment to the budget specified in such an application;

      3) that is a structural unit of a legal entity – against tax debts of the legal entity for a relevant type of tax and (or) payment to the budget specified in such an application.

      5. In the event of the taxpayer’s consent directed through electronic communication channels, the overpaid (over-collected) amount of tax, payment to the budget shall be offset without the taxpayer’s application against upcoming payments for the relevant type of tax, payment to the budget in the absence of tax arrears to the budget.

      Footnote. Article 102 as amended by the laws of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021); dated 02.01.2021 № 402-VI (effective from 01.01.2022).

Article 103. Offset, refund of erroneously paid amount of tax, payment to budget, penalty

      1. An erroneously paid amount of tax, payment to the budget, penalty is an amount transferred with any of such errors as:

      1) that in a payment document, where:

      the taxpayer identification number is incorrect:

      instead of the identification number of a tax authority at the location of which a tax and payment to the budget, penalty shall be paid, the identification number of another tax authority is indicated;

      the payment purpose description does not correspond to the payment purpose code and (or) the budget revenue classification code;

      2) there is erroneous execution of a taxpayer’s payment document by a second-tier bank or an organization carrying out certain types of banking operations;

      3) payment is made to a tax authority with which a taxpayer, the sender of money, is not registered;

      4) a taxpayer, the sender of money, is not a payer of the given type of tax or payment to the budget, penalty.

      2. An erroneously paid amount of tax, payment to the budget, penalty is offset, refunded:

      1) pursuant to a taxpayer’s tax application;

      2) pursuant to an application of a second-tier bank or an organization carrying out certain types of banking operations (hereinafter, for the purposes of this article, an application of a second-tier bank);

      3) pursuant to a tax authority’s record of reasons for the erroneously paid amount of tax, payment to the budget, penalty, in case an error has been found.

      3. An erroneously paid amount of tax, payment to the budget, penalty shall be offset, refunded within five working days from the date of:

      the submission of a taxpayer’s tax application, an application of a second-tier bank;

      the receipt of erroneously paid amount of tax, payment to the budget, penalty.

      4. A tax application of a taxpayer, an application of a second-tier bank shall be submitted to a tax authority that keeps record of the erroneously paid amount of tax, payment to the budget, penalty.

      5. If a tax authority confirms one of the errors specified in paragraph 1 of this article, such a tax authority:

      1) applies the erroneously paid amount against an appropriate budget classification code and (or) an appropriate tax authority;

      2) refunds it to the taxpayer’s bank account.

      6. In case of erroneous execution of a taxpayer’s payment document by a second-tier bank or an organization carrying out certain types of banking operations, which leads to repeat transfer of the amount of tax, payment to the budget, penalty using the same payment document, a tax authority, at the request of the second-tier bank, upon confirmation of an error, refunds the erroneously paid amount:

      to the taxpayer’s bank account - in case of money write-off from the bank account or making a payment through ATMs;

      to the bank account of a second-tier bank - in case of paying money to the second-tier bank in cash or making a payment through point-of-sale terminals.

      7. If tax authorities do not confirm errors specified in paragraph 1 of this article, such a tax authority shall send a written notification of non-confirmation of the error to a taxpayer on the grounds provided for in subparagraphs 1) and 2) of paragraph 2 of this article.

      Footnote. Article 103 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021).

Article 104. Refund of excess VAT

      1. An excess VAT amount is refunded at a VAT payer’s request for the return of the excess VAT amount specified in VAT declaration in accordance with Articles 431, 432 and 434 of this Code pursuant to a submitted tax application by conducting an offset provided for by Article 102 of this Code and (or) transferring it to the taxpayer’s bank account.

      2. An excess VAT amount subject to refund in accordance with Articles 429, 431, 432 and 434 of this Code shall not exceed excess VAT amount available in a VAT personal account as of the date of drawing up a payment document on excess VAT refund by a tax authority.

      3. An excess VAT amount shall be refunded at the location of a taxpayer to his/her/its bank account within the time period specified in this Code for the return of excess VAT amount if he/she/it has no tax debts.

      If there are tax debts, the tax authority applies excess VAT against current tax debts, including those of structural units of legal entities, which requires no tax application for offset.

      Subject to refund is excess VAT amount remaining after the offset stipulated in this paragraph.

      4. If the tax authority violates the deadline for refunding the excess VAT amount at such an excess amount, which was refunded after the deadline, then for each day of delay, the tax authority shall charge a penalty in favor of the taxpayer. The penalty is charged in the amount of 1.25 times the base rate of the National Bank of the Republic of Kazakhstan for each day of delay, starting from the day following the expiration of the refund period, including the day of refund.

      5. An accrued penalty amount shall be transferred to a taxpayer’s bank account on the day of refund of excess VAT amount from budget revenues according to a corresponding budget classification code.

      Footnote. Article 104 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021); dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022).

Article 105. VAT refund on other grounds

      1. Subject to refund from the budget, on the grounds provided for in the Special Part of this Code, is VAT amount:

      1) paid for goods, works, services that were purchased using grant money;

      2) paid by a diplomatic mission and equivalent representative office accredited in the Republic of Kazakhstan.

      2. VAT to be returned to a grantee shall be refunded by a tax authority at the location of the grantee to his/her/its bank account after offsetting, in accordance with Article 102 of this Code during the period of refund set forth in Article 435 of this Code.

      3. A tax authority shall refund VAT to diplomatic missions and equivalent representative offices of foreign states, to consular offices of a foreign state accredited in the Republic of Kazakhstan and persons that are members of diplomatic, administrative and technical staff of these missions, including their family members living with them, consular officials, consular employees, including their family members living with them, to their bank account in accordance with the procedure and within the time limits set forth in Article 436 of the Code.

Article 106. Refund of the paid amount of a wrongly imposed fine for offenses in the field of taxation, legislation of the Republic of Kazakhstan on social protection, compulsory social health insurance, and also of an amount paid in excess

      1. Refund of the paid amount of a wrongly imposed fine for offenses in the field of taxation, legislation of the Republic of Kazakhstan on social protection, on compulsory social health insurance due to the cancellation of the fine or reduction of its size shall be made on the basis of the taxpayer’s tax application (hereinafter for the purposes of this article - application for refund of a fine).

      An application for the refund of a fine must be submitted together with a final and binding court judgment or a decision of a higher-level tax authority (official) providing for the cancellation or reduction of the fine due to its wrongful imposition.

      2. A taxpayer submits an application for the refund of a fine to a tax authority maintaining a personal account in which there is an amount of the fine to be refunded.

      3. The tax authority shall refund the paid amount of the fine in accordance with paragraph 1 of this article to the taxpayer’s bank account within five working days from the date of filing an application for refund.

      4. For the purposes of executing an order for the imposition of an administrative sanction, an amount of fine paid in excess shall be refunded in accordance with the procedure and within the time limits set forth in paragraph 3 of this article.

      Footnote. Article 106 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021).

Article 107. Refund of paid amount of tax, payment to the budget, penalty and fine due to cancellation of internet auction results by a court order

      1. In case of cancellation of the results of an internet auction conducted by an authorized legal entity by a final and binding court judgment, the paid amount of tax, payment to the budget, penalty and fine shall be refunded pursuant to a tax application of the authorized legal entity in the form approved by the authorized body (hereinafter, for the purposes of this article, an application for refund).

      An application for refund shall be submitted together with:

      1) a copy of the final and binding court judgment;

      2) a copy of the payment document of the authorized legal entity on the payment of tax, payment to the budget, penalty and fine.

      2. The refund of the paid amount of tax, payment to the budget, penalties, fines shall be made in national currency to the bank account of the authorized legal entity by the tax authority at the place of payment within five working days from the date of filing an application for refund.

      Footnote. Article 107 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021).

Article 108. Features of the refund of paid state fees

      1. The overpaid amount of a state fee shall be refunded in whole or in part if:

      1) a state fee was paid in an amount greater than required by this Code, except for cases when a plaintiff reduces his/her/its claims when filing lawsuits and other applications (complaints) with court;

      2) a dispute was referred to arbitration;

      3) parties concluded a settlement agreement, agreed to settle the dispute (conflict) by way of mediation or through a participative procedure in courts of first and appellate instances - in full, in a court of cassation – equal to 50 percent of the amount paid when filing an application for cassational review of a judicial act;

      4) return of a citizen’s application by the Constitutional Court of the Republic of Kazakhstan, of a claim or other statement (complaint) by the court or refusal to accept it, also refusal of notaries or authorized persons to perform notarial procedures;

      5) termination of constitutional proceedings, proceedings in a case or leaving a claim without consideration, if the case is not subject to consideration in the Constitutional Court of the Republic of Kazakhstan, court, and also if the plaintiff does not comply with the procedure for preliminary dispute resolution established for this category of cases or the claim is brought by an incapacitated person;

      6) persons, who paid a state fee, refuse to take a legally significant action or obtain a document before applying to the body committing this legally significant action;

      7) an application for cassational review of a judicial act was returned;

      8) in other cases established by the laws of the Republic of Kazakhstan.

      2. A state fee shall not be refunded if:

      1) the citizen’s withdrawal of his appeal to the Constitutional Court of the Republic of Kazakhstan, the plaintiff’s withdrawal of the claim;

      2) a plaintiff reduces claims;

      3) a court order was vacated.

      3. A tax authority refunds the overpaid amount of a state fee pursuant to the taxpayer’s submission of a tax application and a relevant state body’s document confirming the legality of the refund.

      4. The tax authority shall refund the amount of the state duty to the taxpayer in whose favor the court ruled to collect the state fee from the state institution that is a party to the case on the basis of the tax application by the taxpayer and effective court ruling.

      5. The refund of the overpaid amount of the state fee shall be made by the tax authority at the place of its payment to the taxpayer’s bank account from the corresponding budget classification code to which the state fee amount was credited, within five working days from the date of filing a tax application for refund.

      6. Documents for refund of the overpaid amount of a state fee provided for in this article shall be submitted to a tax authority within a three-year period from the payment of such a state fee to the budget.

      Footnote. Article 108 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021); dated 21.12.2022 № 165-VII (effective from 01.01.2024).

Article 108-1. Features of the offset on tax liability for the share of the Republic of Kazakhstan in the production sharing in kind

      1. When maintaining a personal account in kind, the amount of minerals excessively transferred by a subsoil user in kind to meet the tax obligation on the share of the Republic of Kazakhstan in the production sharing in kind is the positive difference between the volume of minerals transferred to meet the tax obligation in kind and the volume of minerals to be transferred to fulfill the tax obligation in kind, as of the date of the offset.

      2. When maintaining a personal account in kind, the offset of the excessively transferred volume of minerals by the subsoil user in kind against fulfillment of the tax obligation on the share of the Republic of Kazakhstan in the production sharing in kind shall be made by the tax authority at the place of maintenance of the personal account of the subsoil user on the share of the Republic of Kazakhstan in the production sharing based on the information of such a personal account.

      3. When maintaining a personal account in kind, the offset of the excessively transferred volume of minerals transferred by the subsoil user in kind against fulfillment of the tax obligation on the share of the Republic of Kazakhstan in the production sharing in kind is made by the tax authority against the unfulfilled tax obligation on the share of the Republic of Kazakhstan in the production sharing in kind without a tax application for offset by the subsoil user.

      Footnote. Chapter 11 is supplemented by Article 108-1 by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2018).
      Note!
      Paragraph 2 of Chapter 11 shall be enforced from 01.01.2025 by the Law of the Republic of Kazakhstan dated 25.12.2017 № 121-VI.
      Articles 112 and 113 provide for an amendment by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021).

Clause 2. Offset and (or) refund of excess amount of individual income tax Chapter 12. NOTICE OF FULFILLMENT OF TAX OBLIGATIONS, OBLIGATIONS FOR CALCULATION, WITHHOLDING AND TRANSFER OF SOCIAL WELFARE PAYMENTS

Article 114. General provisions

      1. A notice is a tax authority’s notification to a taxpayer (tax agent) of the requirement to fulfill a tax obligation by the latter, which is sent in hard or soft copy, and also to fully calculate and timely pay social welfare payments, the control of which is assigned to tax authorities. The forms of notices are approved by the authorized body.

      2. The types of notices and time frames for their sending to a taxpayer (tax agent) are as follows:

      1) of an amount of taxes calculated by a tax authority in accordance with paragraph 2 of Article 37 of this Code – within ten business days from the day of calculation;

      2) of the results of an audit - within five business days from the day a taxpayer (tax agent) is delivered a tax audit report, except for the case set forth in paragraph 4 of Article 159 of this Code;

      3) of assessed amounts of taxes, payments to the budget and social welfare payments for the period from the date of filing liquidation tax returns until the date of completion of a liquidation tax audit - within five business days from the day a taxpayer (tax agent) is delivered a liquidation tax audit report;

      4) on the accrued amount of payment for the negative environmental impact based on the information of the authorized environmental protection body - no later than ten working days from the receipt of information referred to in paragraph 3 of Article 573 of this Code;

      5) of failure to file tax returns within the time frame established by the tax legislation of the Republic of Kazakhstan - from the day of the violation’s detection, except for tax returns on corporate income tax and VAT, a notice of which shall be sent within ten business days from the deadline established by this Code for their filing.

      In case of violation of a deadline for the notice indicated in this subparagraph due to technical errors in the software confirmed by the authorized body, this notice is considered to be sent on time. In this case, a tax obligation and (or) an obligation to calculate, withhold and transfer social welfare payments upon such a notice shall be fulfilled by a taxpayer within the time limits set forth in paragraph 5 of Article 115 of this Code;

      6) excluded by the Law of the Republic of Kazakhstan dated 12.12.2023 № 45-VIII (shall be enforced from 01.01. 2024);

      7) on repayment of tax debt - not later than five working days from the date of tax debt or transfer of a taxpayer from the low risk category to the average or major risk category;

      8) of individuals’ tax debts - within twenty business days from the tax debts’ emergence;

      9) of foreclosing on debtors’ bank accounts – at least twenty business days prior to the foreclosure;

      10) of elimination of violations revealed by tax authorities pursuant to an in-house audit - within ten business days from the discovery of violations in tax returns, except for the cases set forth in paragraph 7 of Article 59 and paragraph 8 of Article 66 of this Code;

      11) of the results of consideration of a taxpayer’s (tax agent’s) complaint about an audit findings report – within five business days from the date of a decision on the complaint;

      12) of elimination of violations of the tax legislation of the Republic of Kazakhstan – within five business days from their detection;

      13) of confirmation of the location (absence) of a taxpayer - within three business days from the day of a tax inspection report of tax authorities’ officials;

      14) on the results of monitoring made as a result of a decision within horizontal monitoring (hereinafter, for the purposes of this Code - a notification on the results of horizontal monitoring), not later than five working days from the date of such a decision.

      3. A notice shall include:

      1) the identification number of a taxpayer (tax agent);

      2) the last name, first name, patronymic (if it is indicated in an identity document) or full name of the taxpayer;

      3) the name of a tax authority;

      4) the date of the notice;

      5) an amount of a tax obligation and (or) obligations for the calculation, withholding and transfer of social welfare payments - in the cases established by this Code and (or) the laws of the Republic of Kazakhstan;

      6) bank details required for the payment of tax debts in respect of property tax, land tax and tax on vehicles of individuals;

      7) the requirement to fulfill the tax obligation and (or) obligations to calculate, withhold and transfer social welfare payments;

      8) a ground for sending the notice;

      9) a procedure for appeal.

      4. In the case specified in subparagraph 1) of paragraph 2 of paragraph 1 of Article 115 of this Code, tax authorities shall send a taxpayer (tax agent) copies of notices specified in subparagraphs 4), 7) and 8) of paragraph 2 of this article.

      A taxpayer (tax agent) has the right to apply to tax authorities to receive original notices specified in subparagraphs 4), 7) and 8) of paragraph 2 of this article.

      Footnote. Article 114 as amended by the Law of the Republic of Kazakhstan dated 02.01.2021 № 402-VI (effective from 01.01.2022); dated 12.12.2023 № 45-VIII (shall be enforced from 01.01. 2024).

Article 115. Procedure for the delivery and execution of a notice

      1. A notice shall be delivered to a taxpayer (tax agent) by hand against signature or in any other way confirming its dispatch and receipt, unless otherwise specified by this article.

      In this case, a notice sent using one of the following methods is deemed to be delivered to a taxpayer (tax agent) if it is sent:

      1) by registered mail with return receipt – on the date a taxpayer (tax agent) signs in the notification of a postal or other communications organization;

      In this case, such a notification must be delivered by a postal or other communications organization within ten business days from the date of receipt by the postal or other communications organization;

      2) electronically:

      from the date of the notification delivery by the tax authority to the web application and (or) a special mobile application.

      This method shall apply to a taxpayer interacting with the tax authorities electronically in accordance with the legislation of the Republic of Kazakhstan on electronic document and electronic digital signature and (or) using a special mobile application;

      from the date of delivery of the notification to the user's account on the e-government web portal with sending a short text message to the cellular subscriber number registered on the e-government web portal.

      This method shall apply to a taxpayer interacting with tax authorities electronically in accordance with the legislation of the Republic of Kazakhstan on an electronic document and electronic digital signature;

      from the date of delivery of the notification to the tax mobile application.

      This method applies to the notification of the amount of calculated taxes for the reporting tax period specified in subparagraph 1) of paragraph 2 of Article 114 of this Code;

      3) via the “Government for Citizens” State Corporation - on the date it was received in person without prior arrangement. At the same time, a notice of the amount of taxes calculated for the tax accounting period specified in subparagraph 1) of paragraph 2 of Article 114 of this Code shall be received by an individual from July 15 of a year following the tax accounting period.

      2. Unless otherwise provided for in paragraphs 3 and 4 of this article, in case of return by a postal or other communications organization of notices specified by subparagraphs 2), 3), 7) of paragraph 2 of Article 114 of this Code that were sent by tax authorities to a taxpayer (tax agent) by registered mail with return receipt, the date of delivery of such notices is that of a tax inspection with the involvement of witnesses on the grounds and according to the procedure established by this Code.

      3. In case of completion of a tax audit pursuant to a tax inspection report in accordance with paragraph 3 of Article 158 of this Code and return by a postal or other communications organization of notices specified in subparagraphs 2) and 3) of paragraph 2 of Article 114 of this Code that were sent by tax authorities to a taxpayer (tax agent) by registered mail with return receipt, the date of delivery of such notices is that of return of such a notice by a postal or other communications organization.

      4. In case of return by a postal or other communications organization of notices specified in subparagraphs 5), 10), 11) и 12) of paragraph 2 of Article 114 of this Code that were sent by tax authorities to a taxpayer (tax agent) by registered mail with return receipt, a tax authority, on or before the day following that of return of such a notice, places information on the taxpayer indicating its identification number, name or his/her last name, first name, patronymic (if it is indicated in an identity document), the date of return of the notice on the website of the authorized body.

      5. Unless otherwise provided for in paragraph 6 of this article, if a tax authority sends notices specified in subparagraphs 2) - 5), 10), 11), 12) and 14) of paragraph 2 of Article 114 of this Code, a tax obligation and (or) obligations for calculating, withholding and transfer of social welfare payments shall be performed within thirty business days from the day following the delivery of the notice to the taxpayer (tax agent).

      6. If a taxpayer completely agrees with notices of the results of a liquidation tax audit indicated in subparagraphs 2) and 3) of paragraph 2 of Article 114 of this Code, the taxpayer shall submit a statement of agreement together with documents confirming the fulfillment of tax obligations for the payment of taxes and payments to the budget specified in the notices, and also of obligations to transfer social welfare payments.

      In this case, the statement of agreement with the notice of the results of the liquidation tax audit is submitted by the taxpayer to the tax authority within twenty-five business days from the day following the delivery of the notice.

      7. The procedure for delivery and execution of notices set forth in paragraphs 1 and 2 of this article, shall also apply to copies of notices specified in subparagraphs 5), 7) and 8) of paragraph 2 of Article 114 of this Code.

      8. Tax authorities, within three business days from the taxpayer’s application in the case specified in paragraph 4 of Article 114 of this Code, shall issue to this taxpayer original notices specified in subparagraphs 5), 7) and 8) of paragraph 2 of Article 114 of this Code.

      9. The notice specified in subparagraph 13) of paragraph 2 of Article 114 of this Code shall be sent by a tax authority electronically or by registered mail with return receipt and executed by the taxpayer (tax agent) within twenty business days from the day of its sending.

      Footnote. Article 115 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021); dated 24.06. 2021 № 53-VII (shall be enforced from 01.01.2022); dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022); dated 06.02.2023 № 196-VII (effective from 01.01.2024); dated 12.12.2023 № 45-VIII (shall be enforced from 01.01. 2024).

Chapter 13. METHODS FOR SECURING THE FULFILLMENT OF OVERDUE TAX OBLIGATIONS

Article 116. Methods for securing the fulfillment of overdue tax obligations

      1. The fulfillment of an overdue tax obligation of a taxpayer (tax agent) can be secured by:

      1) charging penalty for unpaid amount of taxes and payments to the budget, including advance payments and (or) current payments of them;

      2) suspending debit transactions in bank accounts (except for correspondent accounts) of a taxpayer (tax agent) that is a legal entity, a structural unit of a legal entity, a non-resident operating in the Republic of Kazakhstan through a permanent establishment, an individual entrepreneur, a private practice owner;

      3) suspending debit transactions with the cash of a taxpayer (tax agent) that is a legal entity, a structural unit of a legal entity, a non-resident operating in the Republic of Kazakhstan through a permanent establishment, an individual entrepreneur, a private practice owner;

      4) restricting the disposal of property of a taxpayer (tax agent) that is a legal entity, a structural unit of a legal entity, a non-resident operating in the Republic of Kazakhstan through a permanent establishment, an individual entrepreneur, a private practice owner.

      If the fulfillment of tax obligations in accordance with subparagraph 2) of paragraph 3 of Article 722 of this Code is imposed on an operator, methods for securing the fulfillment of an overdue tax obligation:

      specified in subparagraph 1) of part one of this paragraph are applied to the operator;

      specified in subparagraphs 2), 3) and 4) of part one of this paragraph are applied both to the operator and each participant of a simple partnership (consortium).

      2. Methods for securing the fulfillment of an overdue tax obligation, specified in subparagraphs 2), 3) and 4) of part one of paragraph 1 of this article, shall be applied within the time limits specified in Articles 118, 119 and 120 of this Code.

      Before applying methods for securing the fulfillment of the overdue tax obligation specified in subparagraphs 2), 3) and 4) of part one of paragraph 1 of this article, a notice of the payment of tax debts, specified in subparagraph 7) of paragraph 2 of Article 114 of this Code, shall be sent to a taxpayer (tax agent), except for cases specified in paragraph 3 of this article.

      Methods for securing the fulfillment of an overdue tax obligation, except for penalty accrual, shall be applied to taxpayers (tax agents) with the medium and high level of risk within the time periods provided by this Chapter, depending on the risk to which the taxpayer (tax agent) is assigned to the date of tax debts or the date of transfer of taxpayer (tax agent) from the low risk category to the average or major risk category.

      3. In case a structural unit of a legal entity fails to pay its tax debts within thirty business days from the receipt of a notice of the payment of tax debts, a tax authority applies methods for securing the fulfillment of an overdue tax obligation, specified in subparagraphs 2), 3) and 4) of paragraph 1 of this Article, to a taxpayer (tax agent) that is a legal entity that set up this structural unit.

      In case of failure to pay tax debts by a structural unit of a legal entity after application of methods for securing the fulfillment of an overdue tax obligation to it in accordance with the procedure set forth in part one of this paragraph, and provided that the legal entity has more than one structural unit, a tax authority shall apply methods for securing the fulfillment of an overdue tax obligation specified in subparagraphs 2) and 3) of paragraph 1 of this article, simultaneously to all structural units of this legal entity.

      In case a legal entity fails to pay its tax debts within thirty business days from the receipt of a notice of the payment of tax debts, a tax authority applies methods for securing the fulfillment of an overdue tax obligation, specified in subparagraphs 2), 3) and 4) of paragraph 1 of this article, to taxpayers that are structural units of this legal entity.

      4. Methods for securing the fulfillment of an overdue tax obligation specified in subparagraphs 2), 3) and 4) of paragraph 1 of this article are subject to cancellation in case of:

      1) declaring bankrupt - from the date of a final and binding court judgment on declaring a taxpayer bankrupt;

      2) the application of the rehabilitation procedure - from the date of entry into force of the court decision on the application of the rehabilitation procedure;

      3) approval by court of an insolvency resolution agreement - from the date of a final and binding court judgment on approval of such an agreement;

      4) involuntary liquidation of second-tier banks, insurance (reinsurance) organizations - from the date of a final and binding court judgment on involuntary liquidation;

      5) compulsory termination of operation of branches of non-resident banks of the Republic of Kazakhstan, branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan - from the date of adoption by the authorized body for regulation, control and supervision of the financial market and financial organizations of the decision to revoke the license.

      In addition to the above, in the cases specified in subparagraphs 1), 2) and 3) of part one of this paragraph, methods for securing the fulfillment of an overdue tax obligation are applied to a taxpayer in accordance with the provisions of this chapter with respect to the amount of a tax obligation that is not included in the register of creditors’ claims as prescribed by the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy, and (or) tax obligation of a taxpayer not included in the insolvency resolution agreement approved by court.

      5. Unless otherwise provided by paragraph 5-1 of this article, in the event of a complaint against a notification of the audit results or a notification of the horizontal monitoring results, the methods of ensuring fulfillment of an overdue tax obligation, with the exception of restrictions on disposal of the taxpayer's (tax agent's) property, shall be suspended pending a decision on the complaint examination outcome.

      5-1. If the authorized body leaves the complaint of the taxpayer (tax agent) to the notification of the audit results without satisfaction, the application of methods to ensure fulfillment of the overdue tax obligation, with the exception of restrictions on the disposal of the property of the taxpayer (tax agent), shall be suspended for fifteen working days from the date of the decision based on the outcome of the complaint examination.

      6. If a taxpayer (tax agent) appeals against notices of the payment of tax debts, the application of methods for securing the fulfillment of an overdue tax obligation pending a decision on the results of the complaint’s consideration is not suspended.

      7. For the purposes of this chapter, the accounts of state institutions opened with the central authorized body for budget execution are equated to bank accounts, and the central authorized body for budget execution is equated to an organization carrying out certain types of banking operations.

      8. Remained in force until 01.01.2019 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 № 121-VI.
      Footnote. Article 116 as amended by Law of the Republic of Kazakhstan № 290-VІ dated December 27, 2019 (shall be enforced upon expiry of ten calendar days after the day of its first official publication); dated 10.12.2020 № 382-VI (effective from 01.01.2021); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 117. Penalties for overdue taxes and payments to the budget

      1. A penalty is an amount specified in paragraph 2 of this article, which is accrued on the amount of overdue taxes and payments to the budget, including advance and (or) current payments of them.

      2. A penalty is charged:

      1) regardless of the application of other methods for securing the fulfillment of an overdue tax obligation to pay taxes, payments to the budget, enforced collection measures and other sanctions for violation of the tax legislation of the Republic of Kazakhstan;

      2) for each day of delay in the fulfillment of a tax obligation for the payment of taxes and payments to the budget, beginning from the day following the deadline for the payment of a tax and payment to the budget, including advance and (or) current payment of them, including the day of payment to the budget, in the amount of 1.25 times the official refinancing rate established by the National Bank of the Republic of Kazakhstan, for each day of delay, unless otherwise provided by Subparagraph 2-1) of this Paragraph;

      2-1) for each day of delay in the fulfillment of a tax obligation for the payment of corporate income tax calculated in accordance with Article 302 of this Code, and individual income tax calculated on taxable income determined in accordance with Article 366 of this Code, arising from September 1 of the year following the reporting tax period, an additional declaration on these types of taxes for the reporting tax period, beginning from the day following the deadline for the payment, including the day of payment to the budget, in the amount of 0.65 times the official refinancing rate established by the National Bank of the Republic of Kazakhstan, for each day of delay;

      3) if the deadline is changed for a tax obligation for the payment of taxes and (or) fees, if the deadline is extended for filing tax returns, additional tax returns;

      4) when paying the amounts of taxes and payments to the budget, including advance and (or) current payments of them, including the day of:

      the write-off of money from a taxpayer’s bank account by second-tier banks or organizations carrying out certain types of banking operations;

      payment by a taxpayer through ATMs or point-of-sale terminals;

      payment by a taxpayer, the authorized state body of the said amounts to second-tier banks or organizations carrying out certain types of banking operations;

      the offset of an overpaid amount of tax, payment to the budget;

      execution of a collection order;

      5) when conducting tax and (or) customs audit - until the day of completion of such an audit.

      After assessed (calculated) amounts indicated in an audit findings report are entered into the taxpayer’s personal account - from the date of completion of the tax and (or) customs audit, including the day of payment;

      6) to second-tier banks or organizations carrying out certain types of banking operations for:

      non-observance of the order of priority in writing off amounts from bank accounts;

      failure to transfer (credit) them to the budget;

      untimely transfer to the budget of:

      amounts written off from bank accounts of taxpayers,

      cash paid at cash departments of second-tier banks or organizations carrying out certain types of banking operations for the payment of taxes and payments to the budget, including advance and (or) current payments of them, penalties, fines,

      accrued bank fees.

      3. No penalty is charged:

      to creditors of second-tier banks being in involuntary liquidation if the sole reason for non-payment of taxes and payments to the budget was the liquidation of the second-tier bank servicing them - from the date of a final and binding court judgment on involuntary liquidation of the second-tier bank;

      creditors of a forcibly terminating branch of a non-resident bank of the Republic of Kazakhstan, if the only reason for the formation of unpaid amount of taxes and payments to the budget on time was compulsory termination of the activities of a branch of a non-resident bank of the Republic of Kazakhstan serving them - from the date of adoption by the authorized body for regulation, control and supervision of the financial market and financial organizations of the decision to revoke the license;

      in case of a final and binding court judgment on compulsory issue - from the day of filing a statement of claim for compulsory issue of authorized shares with court and until their placement;

      in case of a final and binding court judgment on recognizing an individual as missing from the effective date of the court judgment until its reversal;

      on excess profits tax for a period preceding five taxable periods before the calendar year in which a violation of the tax legislation of the Republic of Kazakhstan was revealed;

      when tax authorities revise calculated amounts of property taxes, land tax and tax on vehicles of individuals after the due date for payment of these taxes for a relevant taxable period;

      when the deadline for the fulfillment of the tax obligation to pay taxes and (or) fees in respect of the taxpayer is changed in the event that the court approves the debt restructuring agreement in accordance with the Law of the Republic of Kazakhstan "On Rehabilitation and Bankruptcy";

      when a court issues a ruling on initiating proceedings on applying the procedure for restoring solvency or judicial bankruptcy in accordance with the Law of the Republic of Kazakhstan "On restoring solvency and bankruptcy of citizens of the Republic of Kazakhstan" - from the date of issuance of such a ruling;

      in the existence of an agreement concluded with the authorized body for investments on an investment tax credit during its validity term and on taxes for which such a credit is granted;

      when a court passes a ruling on initiating proceedings in a bankruptcy case - from the date of such a ruling;

      when the court issues a ruling on the initiation of rehabilitation proceedings - from the date of such ruling;

      when applying the debt restructuring procedure - from the date of the court's decision to apply such a procedure;

      on an amount of calculated (assessed) taxes and payments to the budget that emerged as a result of violation of the tax legislation of the Republic of Kazakhstan by a taxpayer (tax agent) when fulfilling tax obligations in accordance with the received preliminary explanation, except for the establishment of previously unknown facts.

      For the purposes of this article, previously unknown facts are those affecting the opinion of a tax authority stated in the provided preliminary explanation, which were not earlier reported:

      to tax authorities in the request of a taxpayer (tax agent) for preliminary explanation;

      in written representations pursuant to requests of a tax authority or its officials within the process of consideration of the taxpayer’s (tax agent’s) request for preliminary explanation.

      4. The charge of a penalty is reinstated in case of:

      1) a final and binding court judgment on the refusal to declare a taxpayer bankrupt - from the date of the court’s ruling on the initiation of proceedings in the bankruptcy case;

      2) the entry into legal force of the court ruling on the refusal to approve the rehabilitation plan - from the date of the court's ruling on the initiation of the rehabilitation proceedings;

      2-1) entry into legal force of a court decision on the refusal to apply a rehabilitation procedure to a taxpayer - from the day the court issues a ruling to initiate a rehabilitation case;

      3) the taxpayer’s failure to conclude an insolvency resolution agreement within the period established by the Law of the Republic of Kazakhstan “On Rehabilitation and Bankruptcy” or the court’s ruling on the refusal to approve such an agreement - from the day of the court’s decision on application of the insolvency procedure;

      4) enforcement of the court resolution on waiver of solvency restoration procedure or judicial bankruptcy - from the day the court issues a ruling on initiating a case on the application of the solvency restoration procedure or judicial bankruptcy.

      Footnote. Article 117 as amended by the Law of the Republic of Kazakhstan dated 21.01.2019 № 217-VI (shall be enforced upon expiry of ten calendar days after its first official publication); № 290-VІ dated December 27, 2019 (shall be enforced upon expiry of ten calendar days after the day of its first official publication); dated 10.12.2020 № 382-VI (effective from 01.01.2021); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023); dated 20.03.2023 № 213-VII (shall be enforced from 01.01.2023).

Article 118. Suspension of debit transactions in bank accounts of a taxpayer (tax agent)

      1. Debit transactions in bank accounts (except for correspondent accounts) of a taxpayer (tax agent) that is a legal entity, a structural unit of a legal entity, a non-resident operating in the Republic of Kazakhstan through a permanent establishment, an individual registered as an individual entrepreneur, a private practice owner shall be suspended in accordance with the procedure established by the laws of the Republic of Kazakhstan in case of:

      1) failure of a taxpayer (tax agent) to file tax returns within the time limits established by this Code - upon expiration of thirty business days from the day following the delivery of the notice provided for in subparagraph 5) of paragraph 2 of Article 114 of this Code;

      2) a taxpayer’s failure to submit a tax application for VAT registration - upon expiration of thirty business days from the day of delivery of the notice provided for in subparagraph 12) of paragraph 2 of Article 114 of this Code;

      3) failure to pay tax debts to the budget by a taxpayer (tax agent), classified in accordance with the risk management system to the category of:

      major risk - after one working day from the date of delivery of notice on tax debt repayment;

      average risk - after ten working days from the date of delivery of notice on tax debt repayment;

      4) denial of access to tax officials for conducting a tax audit and inspection of taxable and (or) tax-related items, except for cases of their violation of a tax audit procedure established by this Code - within five business days from the day of denial;

      5) return by a postal or other communications organization of a notice due to the absence of a taxpayer (tax agent) from the location, except for the notice provided for in subparagraphs 7) and 13) of paragraph 2 of Article 114 of this Code - within five business days from the date of return;

      6) a taxpayer’s failure to meet the requirement set forth in part one of paragraph 5 of Article 70 of this Code - within three business days from the deadline specified in part one of paragraph 5 of Article 70 of this Code;

      7) failure to comply with the notice of elimination of violations identified by the tax authorities based on the results of desk control - on the next working day after the expiration of the period established in part one of paragraph 2 of Article 96 of this Code.

      At the same time, the recognition by the tax authority of the notice of elimination of violations identified by the tax authorities based on the results of desk control as unfulfilled is not a basis for suspending debit transactions on the bank accounts of the taxpayer (tax agent).

      2. Suspension of debit transactions in bank accounts applies to all debit transactions of a taxpayer (tax agent), except for:

      1) transactions for the payment of taxes and payments to the budget provided for in Article 189 of this Code, customs payments provided for by the legislation of the Republic of Kazakhstan, social welfare payments, penalties accrued for their late payment, and fines to be paid to the budget;

      2) withdrawal of money:

      under writs of execution providing for the satisfaction of claims for damages caused to life and health, as well as claims for recovery of alimony;

      under writs of execution providing for the withdrawal of money for settlements with persons working under an employment agreement for the payment of severance pay and wages, remuneration under an author contract, obligations of a client for the transfer of social welfare payments, as well as under writs of execution for collection to state revenue;

      to pay tax debts, arrears in social welfare payments.

      Debit transactions in bank accounts of a taxpayer (tax agent) in the case provided for in subparagraph 3) of paragraph 1 of this article shall be suspended up the amount of the tax debts indicated in a tax authority’s order to suspend debit transactions in bank accounts of the taxpayer (tax agent).

      3. A tax authority shall issue an order to suspend debit transactions in bank accounts of a taxpayer (tax agent) in accordance with the form established by the authorized body in coordination with the National Bank of the Republic of Kazakhstan, which shall come into force on the day of its receipt by a second-tier bank or an organization carrying out certain types of banking operations.

      A tax authority sends such an order to second-tier banks or organizations carrying out certain types of banking operations in hard copy or electronically by transmitting via a telecommunications network. When a tax authority sends an order to suspend debit transactions in bank accounts of a taxpayer (tax agent) in electronic form, such an order is created in accordance with the formats established by the authorized body jointly with the National Bank of the Republic of Kazakhstan.

      4. A tax authority’s order to suspend debit transactions in bank accounts of a taxpayer (tax agent) is subject to unconditional execution by second-tier banks or organizations carrying out certain types of banking operations and is executed in the order of priority established by the Civil Code of the Republic of Kazakhstan.

      4-1. Repayment by a taxpayer (tax agent) of the amount of tax debt indicated in the order of the tax authority on suspension of debit transactions on bank accounts of the taxpayer (tax agent) shall be the ground for resumption by a second-tier bank or an organization carrying out certain types of banking operations, of debit transactions on bank accounts of such taxpayer (tax agent).

      A second-tier bank or an organization carrying out certain types of banking operations, on the day of paying off the tax debt, shall resume debit transactions on bank accounts until cancellation of the tax authority's order on suspending debit transactions on the taxpayer's bank accounts.

      5. An order to suspend debit transactions on bank accounts is canceled no later than one working day following the day the reasons for suspending debit transactions on bank accounts are eliminated.

      6. If a bank account of a taxpayer (tax agent) is closed in accordance with the legislation of the Republic of Kazakhstan, a second-tier bank or an organization carrying out certain types of banking operations shall return an order to suspend debit transactions in the account to a relevant tax authority together with a notification of the closure of the bank account of a taxpayer (tax agent).

      If an order to suspend debit transactions indicates more than one bank account, a second-tier bank or an organization carrying out certain types of banking operations shall return such an order to a relevant tax authority within one business day following the day of closing the last bank account specified in the order for suspension of debit transactions in bank accounts.

      Footnote. Article 118 as amended by Law of the Republic of Kazakhstan № 241-VI dated 02.04.2019 (shall be enforced since 01.01.2020); dated 10.12.2020 № 382-VI (effective from 01.01.2021); from 24.06. 2021 № 53-VII (effective from.01.07.2021); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023); dated 12.12.2023 № 45-VIII (shall be enforced upon expiration of sixty calendar days after the day of its first official publication).

Article 119. Suspension of debit transactions with the cash of a taxpayer (tax agent)

      1. Suspension of debit transactions with the cash of a taxpayer (tax agent) shall be made in case of failure to pay tax debts by a taxpayer classified in accordance with the risk management system as the category of:

      major risk - after one working day from the date of delivery of notice on tax debt repayment;

      average risk - after ten working days from the date of delivery of notice on tax debt repayment.

      Suspension of debit transactions with the cash of a taxpayer (tax agent) applies to all cash debit transactions at the cash desk, except for operations on:

      depositing money to a second-tier bank or an organization carrying out certain types of banking operations for its subsequent transfer in settlement of taxes and payments to the budget provided in Article 189 of this Code, customs payments provided by the legislation of the Republic of Kazakhstan, social contributions, penalties accrued for their late payment, as well as fines to be paid to the budget;

      withdrawing clients’ cash from accounts of a second-tier bank or an organization carrying out certain types of banking operations, in the event that an order to suspend debit transactions with cash shall be issued with respect to the second-tier bank or the organization carrying out certain types of banking operations.

      An order to suspend debit transactions with the cash of a taxpayer (tax agent) shall be issued in the form approved by the authorized agency in two copies, one of which shall be delivered to the taxpayer by hand against signature or in any other way confirming its dispatch and receipt.

      2. A tax authority’s order for suspension of debit transactions with cash is subject to unconditional execution by a taxpayer (tax agent) by transferring cash inflows to the budget within one business day after their receipt.

      3. A taxpayer (tax agent) is liable for violating the requirements of this article in accordance with the laws of the Republic of Kazakhstan.

      4. A tax authority’s order for suspension of debit transactions with cash shall be canceled by the tax authority within one business day after the debtor’s payment of debts to the budget.

Article 120. Restrictions on the disposal of property of a taxpayer (tax agent)

      1. A tax authority imposes restrictions on the disposal of property of a taxpayer (tax agent) pursuant to the decision specified in paragraph 4 of this article, in case of:

      1) failure to pay tax debts by a taxpayer (tax agent), classified in accordance with the risk management system to the category of:

      major risk - after one working day from the date of delivery of notice on tax debt repayment;

      average risk - after fifteen working days from the date of delivery of notice on tax debt repayment;

      2) an appeal by a taxpayer (tax agent), with the exception of a taxpayer subject to tax monitoring, notification of the audit results, which contains information on the amount of taxes assessed and payments to the budget, and penalties, as well as on excess VAT amount returned from the budget and not confirmed for refund.

      In addition to the above, in the case specified in this Subparagraph, a tax authority imposes restrictions without sending a notice of the payment of tax debts upon expiration of three working days:

      from the submission of a complaint by a taxpayer (tax agent) in accordance with the procedure set forth in Chapter 21 of this Code;

      from the removal of a taxpayer (tax agent) from the list of taxpayers, of large taxpayers subject to monitoringor termination of horizontal monitoring agreement.

      2. A tax authority imposes restrictions on the disposal of a taxpayer’s (tax agent’s) property that:

      1) belongs to him/her/it on the basis of the right of ownership or the right of economic management and (or) is held in the inventory of this taxpayer (tax agent) - in the case specified in subparagraph 1) of part one of paragraph 1 of this article;

      2) that in accordance with international financial reporting standards and (or) requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, is a fixed asset, investment in real estate and (or) a biological asset, in the case referred to in subparagraph 2) of part one of paragraph 1 of this article.

      3. Not subject to restrictions on disposal are:

      life support facilities;

      electric, thermal and other types of energy;

      food products or raw materials, the shelf life and (or) storage period of which is less than one year.

      A tax authority is not allowed to seize a taxpayer’s (tax agent’s) restricted property that was transferred (received) into financial leasing or provided as collateral, before the termination of a lease and (or) a pledge agreement.

      A taxpayer (tax agent) is not allowed to change the terms of the agreement (to extend the agreement, sublease and (or) repledge) from the day of imposition of restrictions on the disposal of property by a tax authority and until their removal.

      For the purposes of this paragraph, life support facilities shall be understood as structures, technological installations and units of gas supply, power supply, heat supply, water supply and sanitation organizations, the termination or suspension of operation of which may lead to disruption of the engineering infrastructure of settlements and territories.

      4. A decision to impose restrictions on the disposal of property of a taxpayer (tax agent) is drawn up in the form established by the authorized body and is made by a tax authority in the amount of:

      1) tax debts according to the taxpayer’s (tax agent’s) personal account data as of the date of such a decision - in the case specified in subparagraph 1) of part one of paragraph 1 of this article;

      2) taxes, payments to the budget and penalties appealed by the taxpayer (tax agent) in accordance with the procedure set forth in Chapter 21 of this Code - in the case specified in subparagraph 2) of part one of paragraph 1 of this article.

      5. A decision to impose restrictions on the disposal of property shall be delivered to a taxpayer (tax agent) by hand against signature or in any other way confirming its dispatch and receipt. In this case, a decision is considered to be handed to the taxpayer (tax agent) if it is sent using one of the methods mentioned below:

      1) by registered mail with return receipt - on the date a taxpayer (tax agent) signs in the notification of a postal or other communications organization;

      2) electronically - from the date of delivery of the decision by the tax authority to the web application. This method shall apply to a taxpayer (tax agent) interacting with tax authorities electronically in accordance with the legislation of the Republic of Kazakhstan on electronic documents and electronic digital signatures;

      3) if delivery is impossible due to the refusal to put a signature confirming the receipt of such a decision, or absence from the location - on the date of a tax inspection to be conducted in accordance with the procedure specified in Article 70 of this Code.

      6. Within five business days from the receipt by a taxpayer (tax agent) of a decision to impose restrictions on the disposal of property, a tax authority forwards a copy of such a decision to authorized state bodies for registering the encumbrance of title to property, the title to which or transactions with respect to which are subject to state registration, or property subject to state registration.

      7. After the expiration of ten business days from the delivery of a decision to impose restrictions on the disposal of the property of a taxpayer (tax agent) to the taxpayer (tax agent), a tax authority takes an inventory of the restricted property in the presence of the taxpayer (tax agent) by drawing up a property inventory act in the form established by the authorized body.

      If a taxpayer (tax agent) owns the property, the title to

      which or transactions with respect to which are subject to state registration, or property subject to state registration, such property shall be entered into the inventory list in the first place.

      When taking an inventory of the restricted property, it is necessary to indicate the book value, which is determined on the basis of the taxpayer’s (tax agent’s) accounting data, or market value in the property inventory act. Market value is a value stated in an appraisal report conducted in accordance with the legislation of the Republic of Kazakhstan on appraisal activity.

      8. In the course of drawing up an act of inventory of restricted property, a taxpayer (tax agent) must produce original balance sheet, documents confirming the right of ownership of such property and (or) the right of its economic management or their notarized copies for the review of tax authority officials. Copies of the documents specified in this paragraph are attached to a restricted property inventory act.

      A restricted property inventory act is drawn up in two copies and signed by a person who compiled it, and also by a taxpayer (tax agent) and (or) his/her/its official.

      A taxpayer (tax agent) is obliged to keep the restricted property safe and intact, except for changes due to natural wear and tear and (or) natural loss under normal storage conditions, until restrictions are removed in accordance with the legislation of the Republic of Kazakhstan. In addition to the above, a taxpayer (tax agent) is liable for unlawful actions with respect to the said property in accordance with the laws of the Republic of Kazakhstan.

      In case of failure to pay tax debts and sell restricted property through two auctions, a tax authority has the right to take an inventory of other property of a taxpayer (tax agent) by voiding the first inventory act and drawing up a new property inventory act taking into consideration the taxpayer’s (tax agent’s) personal account data on the amount of tax debts as of the date of the new inventory act.

      9. A tax authority revokes a decision to impose restrictions on the disposal of property and voids a property inventory act drawn up pursuant to such a decision in the form established by the authorized body, in case of:

      1) payment of tax debts by a taxpayer (tax agent) – within one business day from the payment of such debts;

      2) issuance of a decision of the authorized body or a final and binding court judgment vacating an audit findings report in the part complained of - within one business day from the issuance of such a decision or a final and binding court judgment;

      3) withdrawal by a taxpayer (tax agent) of his/her/its complaint about an audit findings report - within one business day from the withdrawal of such a complaint.

      10. A tax authority sends to authorized state bodies a notification of termination of encumbrance of rights to property:

      1) not indicated in an inventory act - within five business days from the property inventory act, attaching a copy of such an act;

      2) with respect to which a decision to impose restrictions on the disposal was canceled in the cases provided for in paragraph 9 of this article - within five business days from the decision to cancel the decision to impose restrictions on the disposal of property, attaching a copy of such a decision;

      3) sold by an authorized legal entity, also in settlement of arrears in customs payments, taxes and penalties – within five business days from the date of signing a purchase and sale agreement, attaching a copy of such an agreement.

      11. In the cases specified in paragraphs 6 and 10 of this article, a tax authority shall forward relevant notifications to authorized state bodies in hard copy or in electronic form via a telecommunications network.

      Footnote. Article 120 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced from 01.01.2019); dated December 10, 2020 № 382-VI (enforcement Article 2).

Article 120-1. Restriction of the issuance of electronic invoices in the information system of electronic invoices

      1. The tax authorities for violations with a high risk degree, shall restrict the issuance of electronic invoices in the information system of electronic invoices in case of non-execution within the established time and (or) recognition of the notice of elimination of violations identified by the tax authorities based on the in-house audit results as unfulfilled.

      2. Restriction of electronic invoicing in the information system of electronic invoices shall be made within one business day after the date of non-fulfillment within the established term and (or) recognition of the notice of elimination of violations identified by tax authorities in the in-house audit as unfulfilled, for violations with a high degree of risk, on the basis of the decision on restricting the issuance of electronic invoices, issued in the manner and in the form established by the authorized body.

      3. The decision to restrict the issuance of electronic invoices is sent within one working day following the day of the decision specified in paragraph 2 of this article, in one of the following ways:

      1) by registered mail with notification;

      2) electronically to the web application and (or) the user’s personal account on the “electronic government” web portal and (or) the electronic invoice information system;

      3) to the taxpayer against signature.

      4. The tax authorities shall cancel the restriction on electronic invoicing in the information system of electronic invoices within one business day from the date of execution of the notice on elimination of violations identified by the tax authorities in the in-house audit, for violations with a high degree of risk, by issuing a decision on cancellation of the restriction in the manner and in the form established by the authorized body.

      5. An appeal by a taxpayer of the decision to restrict the issuance of electronic invoices shall not suspend its action.

      Footnote. Chapter 13 is supplemented by Article 120-1 by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023); as amended by the Law of the Republic of Kazakhstan dated 12.12.2023 № 45-VIII (shall be enforced upon expiration of sixty calendar days after the day of its first official publication).

Chapter 14. ENFORCED TAX DEBT COLLECTION ACTIONS

Article 121. Enforced tax debt collection actions

      1. Tax authorities take actions on enforced collection of tax debts of a taxpayer - a legal entity, a structural unit of a legal entity, a non-resident operating in the Republic of Kazakhstan through a permanent establishment, an individual entrepreneur, a professional with a private practice, except for cases of an appeal against a notification for audit results or notifications of horizontal monitoring results.

      When collecting tax debts of a taxpayer operating under a production sharing agreement as part of a simple partnership (consortium) in cases where the fulfillment of tax obligations is imposed on an operator in accordance with subparagraph 2) of paragraph 3 of Article 722 of this Code, enforced collection actions, provided for by this chapter, apply to the taxpayer and (or) the operator.

      2. Enforcement of tax debt collection actions shall be made taking into account the results of risk management system.

      Prior to enforce tax debt collection actions, a taxpayer with average and major risk shall be notified of the tax debt repayment, except for cases established by Paragraph 4 of this Article.

      The enforcement of tax debt collection actions to a taxpayer (tax agent) shall be carried out within the time period provided by this Chapter, depending on the risk to which the taxpayer is assigned at the date of his tax debt or at the date of transfer of the taxpayer from the low risk category to the average or major risk category.

      3. The order of priority for enforced tax debt collection is as follows:

      1) from bank accounts of a taxpayer;

      2) from accounts of debtors of a taxpayer;

      3) from the sale of restricted property;

      4) in the form of compulsory issue of authorized shares.

      4. In case a structural unit of a legal entity fails to pay its tax debts within forty business days after the receipt of a notice of the payment of tax debts, a tax authority takes actions on enforced collection of tax debts from the taxpayer that is a legal entity that set up this structural unit.

      In case a structural unit of a legal entity fails to pay its tax debts after enforced collection actions on it in accordance with the procedure specified in part one of this paragraph and if the legal entity has more than one structural unit, a tax authority applies enforced collection actions with respect to the money in bank accounts of all structural units of such a legal entity at the same time.

      In case a legal entity fails to pay tax debts within forty business days after the receipt of a notice of the payment of tax debts, a tax authority collects the amount of tax debts by taking enforced collection actions with respect to taxpayers that are structural units of this legal entity.

      5. Enforced tax debt collection actions shall be stopped in case of:

      1) initiation of proceedings in a bankruptcy case – on the day of a court’s ruling on the initiation of proceedings in the bankruptcy case;

      2) application of a rehabilitation procedure in respect of a taxpayer - on the day of a court’s ruling on the initiation of proceedings in the rehabilitation case;

      3) approval by court of an insolvency resolution agreement on – on the effective day of a court’s ruling on the approval of such an agreement;

      4) involuntary liquidation of second-tier banks, insurance (reinsurance) organizations - on the effective date of a court’s decision on involuntary liquidation;

      5) compulsory termination of operation of branches of non-resident banks of the Republic of Kazakhstan, branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan - from the date of adoption by the authorized body for regulation, control and supervision of the financial market and financial organizations of the decision to revoke the license.

      In addition to the above, in the cases specified in subparagraphs 1), 2) and 3) of part one of this paragraph, a tax authority takes enforced collection actions in accordance with the provisions of this chapter with respect to the amount of a tax obligation that is not included in the register of creditors’ claims in the manner prescribed by the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy, and (or) tax obligation of a taxpayer not included in the insolvency resolution agreement approved by court.

      6. In case a taxpayer (tax agent) appeals against notices of the payment of tax debts, enforced tax debt collection actions are not stopped until a decision is rendered on the results of consideration of a complaint.

      7. For the purposes of this chapter, accounts of state institutions opened with the central authorized body for budget execution are equated to bank accounts, and the central authorized body for budget execution is equated to an organization carrying out certain types of banking operations.

      8. Remained in force before 01.01.2019 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 № 121-VI.
      Footnote. Article 121 as amended by the Law of the Republic of Kazakhstan dated December 10, 2020 № 382-VI (effective from December 16, 2020).

Article 122. Collection of debts to the state budget from money held in bank accounts

      1. In cases of non-payment or incomplete payment of tax debts by a taxpayer (tax agent), a tax authority takes actions of enforced collection of the amount of tax debts from bank accounts of a taxpayer (tax agent), that is a legal entity, classified in accordance with the risk management system to the category of:

      major risk - after five working days from the date of delivery of notice on tax debt repayment;

      average risk - after twenty working days from the date of delivery of notice on tax debt repayment.

      2. Collection of an amount of tax debts from bank accounts of a taxpayer (tax agent) opened with a second-tier bank or an organization carrying out certain types of banking operations shall be effected on the basis of a collection order of a tax authority, except for the amount of money that is security for loans granted by such a second-tier bank or organization carrying out certain types of banking operations, which is equal to outstanding principal debt of this loan.

      3. A tax authority issues a collection order on the basis of data on the amount of tax debts as of the date of the order.

      4. In case a second-tier bank or an organization carrying out certain types of banking operations executes collection orders from one bank account of a taxpayer (tax agent), collection orders, issued in respect of other bank accounts of the taxpayer (tax agent) opened by him/her/it with this second-tier bank or organization carrying out certain types of banking operations, shall be returned unexecuted to a tax authority if such collection orders are issued on the same date, for the same amount, for the same type of debt.

      5. If a second-tier bank or an organization carrying out certain types of banking operations fully executes a collection order by writing off the total amount, specified in such a collection order, from several bank accounts of a taxpayer (tax agent), collection orders, issued in respect of other bank accounts of the taxpayer (tax agent) opened by him/her/it with this second-tier bank or organization carrying out certain types of banking operations on the same date, for the same amount, for the same type of debt shall be returned unexecuted.

      6. A collection order is issued in accordance with the form approved by the National Bank of the Republic of Kazakhstan and contains an indication of the bank account of a taxpayer (tax agent) from which tax debts are collected.

      A tax authority sends a collection order to second-tier banks or organizations carrying out certain types of banking operations in hard copy or in electronic form via a telecommunications network. An electronic collection order is created in accordance with the formats established by the authorized body in coordination with the National Bank of the Republic of Kazakhstan

      7. If there is no money in a taxpayer’s (tax agent’s) national currency bank account, tax debts are collected from foreign currency bank accounts in the national currency pursuant to collection orders issued by tax authorities.

      8. If there is sufficient money in a client’s account with a second-tier bank or an organization carrying out certain types of banking operations to satisfy all the claims made to the client, a collection order for tax debt collection is executed by a second-tier bank or an organization carrying out certain types of banking operations as a matter of priority and within one business day after the receipt of the said order, within the amount available in the bank account.

      9. In case several claims are made to a client that is a taxpayer (tax agent) having no or insufficient money in bank accounts, a second-tier bank or an organization carrying out certain types of banking operations, as soon as money becomes available in such accounts, shall withdraw it to pay off the client’s tax debts in the order of priority established by the Civil Code of the Republic of Kazakhstan.

      10. When closing a bank account of a taxpayer (tax agent), a second-tier bank or an organization carrying out certain types of banking operations, in accordance with the legislation of the Republic of Kazakhstan, returns the above said collection order to a relevant tax authority together with a notification of the closure of the bank account of the taxpayer (tax agent).

      11. Collection orders shall be revoked by a tax authority within one business day after the payment of tax debts.

      A tax authority sends a notification of revocation of a collection order to second-tier banks or organizations carrying out certain types of banking operations in hard copy or in electronic form via a telecommunications network. An electronic collection order is revoked in accordance with the formats established by the authorized body in coordination with the National Bank of the Republic of Kazakhstan.

Article 123. Collection of tax debts of taxpayers (tax agents) from their debtors’ accounts

      1. In the absence of bank accounts of a taxpayer (tax agent), classified in accordance with the risk management system as a major or average risk, as well as with non-payment of tax debts after collection from the money in bank accounts, carried out in the manner specified by Article 122 of this Code, a tax authority forecloses on money in bank accounts of third parties indebted to a taxpayer (tax agent) (hereinafter referred to as debtors) up to the amount of their current tax debts.

      2. A taxpayer (tax agent) shall be obliged, no later than ten working days from the date of receipt of a notice of tax debts repayment, to file to the tax authority that sent such the notice the list of debtors indicating the amount of receivables.

      If there are effective court decisions on the recovery of debts from debtors in favor of the taxpayer (tax agent), such a court decision shall also be provided.

      At the same time, to identify debtors of a taxpayer (tax agent), the tax authority shall have the right to use data from information systems of tax authorities, and also to conduct an audit of the taxpayer (tax agent) to determine mutual settlements between the taxpayer (tax agent) and its debtors. In the course of an audit of a taxpayer (tax agent), the tax authority shall have the right to conduct a counter audit of debtors.

      The tax authority is not entitled to confirm the amounts of receivables disputed in court.

      The list of debtors or a statement of mutual settlements reconciliation is not submitted if a taxpayer (tax agent) repays tax debts.

      3. Based on a list of debtors and (or) information on debtors received from information systems of tax authorities and (or) a report on a taxpayer’s (tax agent’s) tax audit confirming the amount of receivables, a tax authority sends to the debtors notices of foreclosure on money from their bank accounts up to the amount of receivables in order to pay tax debts of the taxpayer (tax agent).

      Within twenty business days from the receipt of a notice, debtors are required to submit a reconciliation statement drawn up together with a taxpayer (tax agent) as of the date of the notice, in hard or soft copy, to a tax authority that sent the notice.

      The settlement reconciliation statement of the taxpayer and his/her/its debtor must contain the following information:

      1) the name of the taxpayer (tax agent) and his/her/its debtor, their identification numbers;

      2) the amount of the debtor’s debt to the taxpayer (tax agent);

      3) legal details, seal (if any) and the signatures of the taxpayer (tax agent) and his/her/its debtor or electronic digital signatures of the taxpayer and his/her/its debtor;

      4) the date of the reconciliation statement, which shall not be earlier than the date of receipt of the notice of payment of the debt to the budget.

      4. If the debtors fail to submit an account reconciliation statement within the term provided for by part two of paragraph 3 of this article, or if the tax authority fails to confirm the amount of receivables, the tax audit of these debtors shall be conducted. At the same time, the tax authority is not entitled to confirm the amounts of receivables disputed in court. In the absence of receivables, the debtor, together with the account reconciliation statement, shall file documents to the tax authority confirming the fact of debt repayment to the taxpayer (tax agent).

      5. On the basis of the account reconciliation statement and (or) the inspection report on the debtor, including the report on counter inspection carried out in accordance with paragraph 3 of this article, confirming the amount of receivables, and (or) a submitted court decision, the tax authority shall issue a collection order on recovery of the amount of the tax debt of the taxpayer (tax agent) from the debtor’s bank accounts.

      If receivables indicated in the reconciliation statement of settlements between the debtor and the taxpayer (tax agent) are paid, collection orders for collecting the amount of tax debts of the taxpayer (tax agent) from his/her/its debtor’s bank accounts are subject to revocation within one business day following the submission of the settlement reconciliation statement together with documents confirming the payment of such debt by the debtor or the taxpayer (tax agent) to the tax authority.

      6. A second-tier bank or an organization carrying out certain types of banking operations of a debtor-taxpayer is required to execute a collection order for collecting tax debts of a taxpayer (tax agent) issued by a tax authority in accordance with the requirements established by Article 122 of this Code.

      In addition to the above, in case of debiting money in excess of the amount indicated in the collection order from bank accounts of a debtor opened with several second-tier banks or organizations carrying out certain types of banking operations, the amount debited in excess is returned to the debtor by the tax authority on the basis of his/her/its application.

      7. Collection of tax debt of a taxpayer (tax agent) from its debtors' accounts in the manner specified by this Article shall be carried out regardless of the f risk to which the debtor shall be assigned in accordance with the risk management system.

      Footnote. Article 123 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 124. Collection from the sale of restricted property of a taxpayer (tax agent) to pay debts to the state budget

      1. If there is no or insufficient money in bank accounts of a taxpayer (tax agent) - a legal entity, a structural unit of a legal entity, a non-resident operating in the Republic of Kazakhstan through a permanent establishment, an individual entrepreneur, a professional with a private practice classified in the risk management category as major or average risk, or in bank accounts of his/her/its debtors or if a taxpayer or his/her/its debtors have no bank accounts, a tax authority, without his/her consent, shall issue an order for foreclosure on the taxpayer (tax agent)’s restricted property.

      The order for foreclosure on the taxpayer (tax agent)’s restricted property shall be issued in the form approved by the authorized agency in two copies, one of which shall be sent to an authorized legal entity together with a copy of a decision to impose restrictions on the disposal of property and a copy of an inventory report.

      2. An authorized legal entity sells restricted property of a taxpayer (tax agent) to pay his/her/its tax debts through auctions.

      The procedure for the sale of property pledged by a taxpayer and/or a third party, as well as of the taxpayer’s (tax agent’s) restricted property, is approved by the authorized body.

      3. Excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021).
      Footnote. Article 124 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021).

Article 125. Compulsory issue of authorized shares of a taxpayer (tax agent) that is a joint-stock company partially owned by the state

      In case of failure to pay tax debts by a taxpayer (tax agent) that is a joint-stock company partially owned by the state, after all the measures stipulated in subparagraphs 1), 2) and 3) of paragraph 3 of Article 121 of this Code have been taken, the authorized body applies to court with a statement of claim for compulsory issue of authorized shares in accordance with the procedure established by the legislation of the Republic of Kazakhstan.

      Deadlines for the fulfillment of tax obligations for the payment of taxes, payments to the budget, as well as obligations to pay penalties and fines to be satisfied by compulsory issuance of authorized shares under a court decision, are suspended from the date of entry into legal force of a court decision on compulsory issue of authorized shares and until their placement.

Article 126. Declaring a taxpayer (tax agent) bankrupt

      1. If a taxpayer (tax agent) fails to pay debts to the budget after all the measures stipulated in Article 121 of this Code have been taken, a tax authority has the right to take measures to declare him/her/it bankrupt in accordance with the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy.

      2. The procedure for liquidation of a taxpayer (tax agent) declared bankrupt is carried out in accordance with the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy.

Article 127. Publishing of lists of delinquent taxpayers (tax agents) in mass media

      1. Tax authorities publish in mass media a list of delinquent taxpayers (tax agents) that failed to pay their tax debts within four months from the date of their emergence, who are:

      individual entrepreneurs, private practice owners, whose debts’ amount exceeds 10 times the monthly calculation index established by the law on the republican budget and effective as of January 1 of a relevant financial year;

      legal entities, their structural subdivisions, whose debts’ amount exceeds 150 times the monthly calculation index established by the law on the republican budget and effective as of January 1 of a relevant financial year.

      In this case, the last name, first name, patronymic (if it is indicated in an identity document) or the name of the taxpayer (tax agent), type of economic activity, identification number, the last name, first name, patronymic (if it is indicated in an identity document) of the head of the taxpayer (tax agent) and the total amount of the tax debt are indicated in the lists.

      2. The list of taxpayers (tax agents) posted on the website of the authorized body is updated on a quarterly basis, on or before the 20th day of a month following the end of a quarter, by including taxpayers (tax agents) meeting the criteria specified in this article, and also by removing taxpayers (tax agents) that paid their tax debts or whose tax obligations were terminated.

Article 128. Collection of tax debts of an individual taxpayer that is not an individual entrepreneur, a private practice owner

      1. If an individual that is not an individual entrepreneur, a private practice owner fails to pay or underpays tax debts in the amount exceeding 1 monthly calculation index established by the law on the republican budget and effective as of January 1 of a relevant financial year, a tax authority, upon expiration of thirty business days from the delivery of a notice of individuals’ tax debts, shall issue a tax order for collecting tax debts of the individual (hereinafter referred to as a tax order) in the form established by the authorized body and send it to the individual within five business days from its issuance.

      2. In the event of non-payment of tax arrears by an individual, the tax authority, no later than five working days from the date of the tax order delivery to be served to an individual as established by paragraph 1 of Article 115 of this Code, shall direct such a tax order to the relevant territorial justice bodies or to the regional chamber of private bailiffs for enforcement as prescribed by the legislation of the Republic of Kazakhstan on enforcement proceedings and the status of bailiffs.

      3. A tax order shall be canceled by the tax authority that issued it in the following events:

      1) repayment of tax debt by an individual - no later than one business day from the date of tax debt repayment;

      2) if the tax debt, for the non-payment of which a tax order was issued, was formed through incorrect calculation (accrual) of taxes - no later than one business day from the date of making adjustments to the taxpayer's personal account;

      3) violation of the procedure for issuing a tax order established by this article - no later than three working days from the date of detection of such a fact;

      4) application of judicial bankruptcy procedure in respect of an individual as required by the Law of the Republic of Kazakhstan "On restoring solvency and bankruptcy of citizens of the Republic of Kazakhstan" - from the date of the court ruling on applying the judicial bankruptcy procedure;

      5) application of the solvency restoration procedure in respect of an individual pursuant to the Law of the Republic of Kazakhstan "On restoring solvency and bankruptcy of citizens of the Republic of Kazakhstan" - from the date of the court ruling on applying the solvency restoration procedure.

      Footnote. Article 128 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021; dated 20.03.2023 № 213-VII (shall be enforced from 01.01.2023).

Chapter 15. TAX MONITORING

Article 129. General provisions

      1. Tax monitoring is conducted by analyzing financial and economic activity of taxpayers to determine their actual tax base, to oversee the compliance with the tax legislation of the Republic of Kazakhstan and current market prices to supervise transfer pricing.

      2. Tax monitoring includes:

      1) the monitoring of large taxpayers;

      2) the horizontal monitoring.

Article 130. Monitoring of large taxpayers

      1. Taxpayers that are commercial organizations, except for state enterprises, with the largest total annual income less the adjustment provided for in Article 241 of this Code, are subject to the monitoring of large taxpayers provided all of the following requirements are met, unless otherwise specified by this paragraph:

      1) the sum of transaction tables of fixed assets at the end of a taxable period is not less than 325 000 times the monthly calculated index established by the law on the republican budget and effective as of the end of the year in which the list of taxpayers subject to the monitoring of large taxpayers shall be approved;

      2) the number of employees is at least 250 people.

      For the purposes of this article:

      1) the total annual income less the adjustment provided for in Article 241 of this Code is determined on the basis of a corporate income tax declaration for a taxable period preceding the year in which the list of taxpayers subject to the monitoring of large taxpayers shall be approved;

      2) the sum of transaction tables of fixed assets is determined on the basis of tax returns for a year preceding the year in which the list of taxpayers subject to the monitoring of large taxpayers shall be approved;

      3) the number of employees is determined on the basis of the declaration of individual income tax and social tax for the last month of the first quarter of the year in which the list of taxpayers subject to the monitoring of large taxpayers shall be approved.

      Irrespective of the observance of conditions set forth in this paragraph, large taxpayers subject to monitoring are:

      1) an authorized person (operator) and (or) subsoil user (subsoil users) specified in a production sharing agreement (contract), which was concluded between the Government of the Republic of Kazakhstan or the competent authority and subsoil user before January 1, 2009 and underwent obligatory tax due diligence, having the largest total annual income less the adjustment provided by Article 241 of this Code, and (or) carrying out activities in the oil and gas condensate field or offshore field in accordance with the specified agreements (contracts);

      1-1) taxpayers whose annual amount of the taxes paid up shall be not less than 2,000,000 times the monthly calculation indexes established by the Law on the republican budget and effective at the end of the year in which the list of taxpayers subject to monitoring by large taxpayers shall be subject to approval.

      In this case, the annual amount of taxes paid up shall be determined for each of the three calendar years preceding the year in which the list of taxpayers subject to monitoring by large taxpayers shall be subject to approval;

      2) a subsoil user who, as of October 1 of a year preceding that in which the list of taxpayers subject to the monitoring of large taxpayers was put into effect, meets the following requirements:

      a contract on exploration, production, combined exploration and production of minerals, except for contracts on exploration, extraction of widespread minerals and groundwater, was concluded with a subsoil user;

      a subsoil user is classified as a town-forming legal person in accordance with the list approved by the authorized agency for regional development.

      2. The list of taxpayers subject to the monitoring of large taxpayers shall include:

      1) the first three hundred large taxpayers, with the largest total annual income less the adjustment provided for in Article 241 of this Code, from large taxpayers meeting the requirements established by part one of paragraph 1 of this article;

      2) taxpayers specified in part three of paragraph 1 of this article.

      3. The list of taxpayers subject to the monitoring of large taxpayers is drawn up on the basis of data of tax returns filed as of October 1 of a year preceding the year in which the said list is put into effect and is approved by the authorized body on or before December 31 of the year preceding the year in which the said list is put into effect.

      If, as of October 1 of a year preceding that in which the list of taxpayers subject to the monitoring of large taxpayers is put into effect, a taxpayer, meeting the requirements set forth in paragraph 1 of this article, is being in liquidation, such a taxpayer shall not be entered into this list.

      The approved list of taxpayers subject to monitoring by large taxpayers shall be put into effect not earlier than January 1 of the year following the year of its approval, and shall be valid for two years from the date of its entry into force. This list shall not be subject to revision during the period of its validity, with the exception of cases of changing conditions under which taxpayers shall be subject to monitoring by large taxpayers in accordance with Paragraph 1 of this Article.

      4. In case of reorganization of a taxpayer subject to the monitoring of large taxpayers, its successor (successors) shall be subject to the monitoring of large taxpayers before a subsequent list of taxpayers subject to the monitoring of large taxpayers is put into effect.

      5. In case of liquidation of a taxpayer subject to the monitoring of large taxpayers, and also from the day of entry into legal force of a court decision declaring it bankrupt, this taxpayer is deemed to be removed from the list of taxpayers subject to the monitoring of large taxpayers.

      Footnote. Article 130 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced from 01.01.2018).

Article 131. Horizontal monitoring

      1. Horizontal monitoring stipulate the exchange of information and documents between an authorized agency and a taxpayer, which shall be based on the principles of:

      cooperation;

      sound trust;

      legality;

      transparency

      extended information interaction.

      The horizontal monitoring agreement form shall be established by the authorized agency.

      2. Horizontal monitoring shall be carried out from January 1 of the year following the year of conclusion of the horizontal monitoring agreement, and is valid for three years with the possibility of extension.

      In this case, the procedure for concluding and terminating the horizontal monitoring agreement, as well as the categories of taxpayers with whom the horizontal monitoring agreement is concluded shall be established by the authorized agency.

      Taxpayers subject to horizontal monitoring from January 1 of the year following the year of conclusion of the horizontal monitoring agreement shall not be taxpayers subject to monitoring by large taxpayers.

      3. Proceedings in the case of an administrative offense for violation by a taxpayer of the tax legislation of the Republic of Kazakhstan cannot be started, and started shall be terminated when the fact of such violation is established based on the results:

      1) horizontal monitoring while observing the following conditions:

      the consent of a taxpayer, that in the horizontal monitoring, with notification of the results of horizontal monitoring;

      the absence of the fact of judicial appeal against the notification on the results of horizontal monitoring;

      2) a tax audit for the period the taxpayer in horizontal monitoring.

Article 132. Procedure for monitoring large taxpayers

      1. In the course of large taxpayers’ monitoring, the authorized body is entitled to require the taxpayers subject to the monitoring of large taxpayers to provide documents and written explanations confirming correct calculation of taxes and timely payment (withholding and transfer) of taxes and payments to the budget, as well as financial statements of the taxpayer (tax agent), including those of its subsidiaries.

      In this case, this requirement must be fulfilled by taxpayers subject to the monitoring of large taxpayers within thirty calendar days from the day following the delivery of the request.

      2. In the event of detected violations and discrepancies in the findings of monitoring of large taxpayers, the authorized body shall notify the taxpayer subject to monitoring of large taxpayers about them.

      In this case, a taxpayer subject to the monitoring of large taxpayers is required to provide a written explanation within fifteen calendar days from the day following the delivery (receipt) of such a notice.

      In case of disagreement with the presented explanation, the authorized body has the right to invite such a taxpayer subject to the monitoring of large taxpayers for discussing issues that arose and for providing additional documents and explanations.

      Based on the results of the monitoring, the authorized body shall issue a written reasoned decision, which is sent within two business days from its issuance to the taxpayer subject to the monitoring of large taxpayers.

      A taxpayer subject to monitoring by large taxpayers shall submit a notification of agreement with the decision within five working days from the date of its delivery.

      3. The request, notification or reasoned decision specified in this article must be delivered to the taxpayer personally against signature or in another way confirming the fact of sending and receiving, unless otherwise provided by this article.

      In this case, a request, notice or reasoned decision sent in one of the following ways shall be considered delivered to the taxpayer in the following cases:

      1) by registered mail with notification - from the date of the taxpayer’s mark in the notification of the postal or other communication organization.

      In this case, such request, notification or reasoned decision must be delivered by postal or other communications organization no later than ten working days from the date of acceptance by the postal or other communications organization;

      2) electronically:

      from the date of delivery of the request, notification or reasoned decision by the tax authority in the web application.

      This method shall apply to taxpayers interacting with tax authorities electronically in accordance with the legislation of the Republic of Kazakhstan on electronic documents and electronic digital signatures;

      from the date of delivery of the request, notice or reasoned decision to the user’s personal account on the “electronic government” web portal.

      This method shall apply to a taxpayer registered on the “electronic government” web portal.

      The forms of request, notification and reasoned decision shall be approved by the authorized body.

      Footnote. Article 132 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021); dated 21.12.2022 № 165-VII (effective from 01.01.2024).

Article 133. The procedure for horizontal monitoring

      Horizontal monitoring shall be carried out by means of expanded information interaction between the tax authority and a taxpayer, including the provision for officials of the tax authority to provide access to information systems for accounting and tax accounting and taxpayer records at its location.

      In this case, the procedure for the horizontal monitoring shall be determined by the authorized agency.

Chapter 16. PRELIMINARY CLARIFICATION

Article 134. General provisions

      1. Preliminary clarification shall be the clarification of the authorized agency on creation of tax obligation in relation to planned transactions (operations).

      A preliminary clarification shall be provided by the authorized agency upon the request of:

      a taxpayer that is in the horizontal monitoring;

      organization implementing an investment priority project.

      2. A request for a preliminary clarification shall be submitted by a taxpayer (tax agent) to the authorized agency in written form and must contain the following information:

      1) the date of signing the request by the taxpayer (tax agent);

      2) details of the taxpayer;

      3) business identification number (BIN);

      4) the description of the purpose and conditions of the transaction (operation), including the rights and obligations of the parties to the planned transaction (operation);

      5) the position of the taxpayer (tax agent) regarding the calculation of taxes and payments to the budget in relation to the planned transaction (operation);

      6) the list of attached documents.

      3. The request for a preliminary clarification may also contain other information relevant to the preparation of such a clarification.

      4. The request for preliminary clarification shall be signed by the head of the legal entity or by a person who shall be entrusted with the duties of the head of such a legal entity (with the attachment of supporting documents).

      5. The request for preliminary clarification shall be accompanied by documents confirming the information specified in such a request.

      6. A taxpayer (tax agent) shall has the right to withdraw a request for a preliminary clarification from the date of sending such a request to the authorized agency before the date the authorized agency provides a preliminary clarification.

      7. The authorized agency shall has the right to refuse for considering the request of the taxpayer (tax agent) for provision of preliminary clarification in case of non-compliance of such a request with the requirements established by Paragraphs 2, 4 and 5 of this Article.

Article 135. The procedure for consideration a request for preliminary clarification

      1. Consideration of a request for preliminary clarification shall be carried out in the manner determined by the Law of the Republic of Kazakhstan "On the procedure for considering applications from individuals and legal entities."

      2. In the course of preparing a preliminary clarification, the authorized agency shall be entitled to invite a taxpayer to receive additional information relevant to the preparation of a preliminary clarification.

      3. A preliminary clarification shall be carried out within the limits of information and documents submitted by the taxpayer.

Chapter 17. RISK MANAGEMENT SYSTEM

Article 136. General provisions

      1. The risk management system is based on an assessment of the degree (level) of risks and includes measures developed and (or) applied by tax authorities to identify and prevent risks.

      2. Risk is the probability of non-fulfillment and (or) incomplete fulfillment of a tax obligation by a taxpayer (tax agent), that could and (or) may cause damage to the state.

      3. Goals of applying the risk management system:

      1) focusing on high-risk areas and ensuring more efficient use of available resources;

      2) increasing opportunities to identify violations of the tax and other legislation of the Republic of Kazakhstan, control over the implementation of which is entrusted to the tax authorities;

      3) minimization of tax control in relation to taxpayers (tax agents), for which a low risk is determined;

      4) differentiated application of measures and methods of tax administration depending on the degree of risk.

      4. The assessment of the degree (level) of risks is carried out on the basis of an analysis of tax reporting data submitted by taxpayers (tax agents), information received from authorized state bodies, organizations, local executive bodies, authorized persons, as well as other documents and (or) information about activities of the taxpayer (tax agent).

      5. Areas of application of the risk management system:

      1) selection of subjects (objects) of a periodic tax audit based on risk assessment;

      2) categorization of taxpayers (tax agents) by assigning them to categories of low, medium or high risk in the cases established by this Code;

      3) confirmation of the reliability of the amount of excess of value added tax;

      4) determination of the degree of risk of a violation identified by the results of an in-house audit;

      5) other forms of tax administration.

      6. The risk management system is carried out using information systems.

      Footnote. Article 136 - as amended by the Law of the Republic of Kazakhstan dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022); as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 137. Risk criteria

      1. The risk criteria is a set of signs, according to which the degree (level) of risk is assessed.

      The risk criteria and the procedure for applying the risk management system are determined by the tax authority and are confidential information not subject to disclosure (including to the taxpayer for whom the degree (level) of risk has been assessed), except for the cases established by paragraphs 2 and 3 of this article.

      2. The risk criteria and the procedure for applying the risk management system for the purposes of subparagraph 3) of paragraph 5 of Article 136 of this Code are determined by the authorized body.

      3. In the implementation of subparagraphs 1) and 2) of paragraph 5 of Article 136 of this Code, along with confidential criteria, the criteria that are not confidential information shall be applied. Risk criteria and the procedure for applying the risk management system according to such criteria shall be established by the authorized body.

      Footnote. Article 137 - as amended by the Law of the Republic of Kazakhstan dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022); as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Chapter 18. TAX AUDITS Clause 1. General provisions for conducting tax audits

Article 138. The definition of a tax audit

      1. A tax audit is an inspection, conducted by a tax authority, of compliance with regulations of the tax legislation of the Republic of Kazakhstan, as well as other legislation of the Republic of Kazakhstan, the control over the execution of which is assigned to the tax authorities.

      2. Tax authorities have exclusive competence to conduct tax audits.

      Footnote. Article 132 as amended by the Law of the Republic of Kazakhstan dated 02.01.2021 № 402-VI (effective from 01.01.2022).

Article 139. Tax audit participants

      1. Tax audit participants are:

      1) tax officials and other persons specified in a prescription, who are involved by a tax authority in conducting a tax audit in accordance with this Code;

      2) the following audited persons subject to tax audits:

      within thematic audits on the issues specified in subparagraphs 12) - 18) of paragraph 1 of Article 142 of this Code - a taxpayer, including member states of the Eurasian Economic Union and states that are not members of the Eurasian Economic Union, on the section of the territory indicated in the regulation;

      within other forms of tax audits - a taxpayer (tax agent) specified in the prescription.

      2. In order to examine issues requiring special knowledge and skills and to receive consultations, a tax authority has the right to involve in a tax audit a specialist with such special knowledge and skills, including officials of other state bodies of the Republic of Kazakhstan.

      In reply to written questions posed by a tax official that is a tax audit participant, a specialist involved in conducting the audit shall draw up an opinion, which is used during the tax audit. Copies of such written questions and opinions shall be attached to a tax audit act, including the copy of a relevant audit act handed to a taxpayer (tax agent).

      3. A tax audit is also carried out with respect to persons holding documents, information relating to activities of an audited taxpayer (tax agent), including an authorized representative of participants in a simple partnership (consortium) responsible for maintaining consolidated tax accounting for such activities, to obtain information on the audited taxpayer (tax agent) on issues related to the entrepreneurial activity of the audited taxpayer (tax agent).

      4. Tax authorities are entitled to apply a risk management system to select a taxpayer (tax agent) for conducting tax audits.

      Footnote. Article 139 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021).

Article 140. Forms of tax audits

      1. Tax audits are carried out in the form of a comprehensive, thematic, third-party audit, a chronometric inspection.

      2. A taxpayer (tax agent) is not required to suspend activity in the course of a tax audit, except for cases established by the laws of the Republic of Kazakhstan.

      3. Tax authorities have the right to carry out tax audits of structural units of a legal entity whether or not the legal entity itself is being audited.

      4. If an in-house audit reveals violations with regard to an action (actions) on the issuance of an invoice, which a court recognizes as committed without actual performance of works, rendering of services, shipment of goods, tax authorities are not entitled to carry out thematic audits on this issue:

      until a notice of elimination of violations revealed pursuant to an in-house audit is sent to the taxpayer (tax agent);

      until the expiration of a deadline set for the execution of the notice of elimination of violations revealed pursuant to an in-house audit, established by paragraph 5 of Article 115 of this Code.

      5. A time period subject to tax audit shall not exceed that calculated in the procedure set forth in Article 48 of this Code.

      In addition to the above, it is possible to carry out a third-party audit for a period corresponding to that inspected in a comprehensive or thematic audit of a taxpayer (tax agent), within the framework of which such a third-party audit has been scheduled.

      6. At the appointment of comprehensive audit, a thematic audit on certain types of taxes and (or) payments to the budget, the tax period covered by the tax audit is not included in determining the audited period.

      The provision of this paragraph shall not apply to tax audits referred to in subparagraphs 2) - 24) of paragraph 1 of Article 142, paragraphs two - four of subparagraph 1), subparagraphs 2) - 12) of paragraph 3 of Article 145 of this Code, as well as in relation to taxpayers subject to tax monitoring, subsoil users, taxpayers engaged in production and circulation of certain types of excisable products, biofuels.

      7. Tax authorities have the right to send requests to persons performing transactions with a taxpayer (tax agent) with respect to whom a tax authority has been conducting a comprehensive or thematic audit in order to obtain additional information on such transactions from these persons.

      The procedure for sending requests specified in this paragraph, as well as the persons’ submission of information and (or) documents upon such requests is determined by the authorized body.

      Footnote. Article 140 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021).

Article 141. Comprehensive audit

      1. A comprehensive audit is an audit conducted by a tax authority with respect to a taxpayer (tax agent) on the fulfillment of a tax obligation for all types of taxes, payments to the budget and social welfare payments.

      2. A comprehensive audit may also cover issues pertaining to thematic audits, such as:

      fulfillment by banks and organizations performing certain types of banking operations, of the obligations established by this Code, as well as the Social Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan “On Compulsory Social Health Insurance;

      legitimacy of application of the provisions of international treaties (agreements);

      transfer pricing;

      state regulation of production and turnover of certain types of excisable goods, as well as turnover of aviation fuel, biofuel, fuel oil;

      other issues related to the compliance with the legislation of the Republic of Kazakhstan, the execution of which is under the supervision of tax authorities.

      3. Tax audits of a taxpayer (structural unit of a legal entity) being in liquidation (terminating activity) are conducted only in the form of a comprehensive audit (hereinafter referred to as a liquidation tax audit).

      A structural unit of a deregistered resident legal entity is not subject to a comprehensive audit unless the taxpayer submits an application for such an audit.

Article 142. Thematic audit

      1. A thematic audit is an audit carried out by a tax authority with respect to a taxpayer (tax agent) regarding:

      1) the fulfillment of a tax obligation for certain types of taxes and (or) payments to the budget;

      2) the fulfillment of a tax obligation for VAT and (or) excise duty on goods imported into the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union;

      3) the determination of a tax obligation for the action (actions) on the issuance of an invoice, which a court recognizes as committed without actual performance of works, rendering of services, shipment of goods;

      3-1) determining the tax obligation for mutual settlements with the taxpayer (taxpayers), which (who) is under pre-trial investigation on the actions taken to issue an invoice without actually performing work, rendering services, shipping goods;

      3-2) determination of the tax liability for mutual settlements with the taxpayer (taxpayers), in respect of which (whom) the tax authority applied the restrictions provided for in Article 120-1 of this Code;

      4) the determination of mutual settlements of the taxpayer and his/her/its debtors;

      5) the legitimacy of application of the provisions of international treaties (agreements);

      6) the confirmation of reliability of excess VAT amounts, including those claimed for refund;

      7) the confirmation of income tax claimed for refund from the budget by a non-resident in connection with application of the provisions of an international treaty governing the avoidance of double taxation and the prevention of tax evasion;

      8) issues stated in a non-resident’s application for reconsideration of a tax application for the return of income tax from the budget in connection with application of the provisions of the international treaty governing the avoidance of double taxation and the prevention of tax evasion;

      9) confirmation of the presence of violations specified in the notification of the tax authorities on the elimination of violations identified as a result of desk control, in the manner prescribed by Article 96 of this Code;

      10) satisfaction of the requirements provided for in Article 29 of this Code;

      11) those set out in a taxpayer’s (tax agent’s) complaint about an audit findings report;

      12) registration with tax authorities;

      13) availability of cash registers or a three-component integrated system;

      14) the availability of an equipment (device) for making payments using payment cards;

      15) the presence of accompanying invoices for goods and the compliance of the name, quantity (volume) of goods with the information specified in the accompanying invoices for goods:

      when moving, selling and (or) shipping goods on the territory of the Republic of Kazakhstan, including by international road transportation between the member states of the Eurasian Economic Union;

      when importing goods into the territory of the Republic of Kazakhstan from the territory of states that are not members of the Eurasian Economic Union and member states of the Eurasian Economic Union;

      when exporting goods from the territory of the Republic of Kazakhstan to the territory of states that are not members of the Eurasian Economic Union and member states of the Eurasian Economic Union;

      16) the availability of documents provided for by regulatory legal acts of the Republic of Kazakhstan, effective international treaties ratified by the Republic of Kazakhstan when exporting goods from the territory of the Republic of Kazakhstan to the territory of the member states of the Eurasian Economic Union and the conformity of goods with information specified in the documents;

      17) the availability and authenticity of means of identification and accounting and control stamps, the availability of a license;

      18) the availability of consignment notes for imported goods and the conformity of the name of goods with the information specified in the consignment notes when checking vehicles at traffic control or road police posts;

      19) compliance with the procedure for the use of cash registers;

      20) compliance with the legislation of the Republic of Kazakhstan on permits and notifications and conditions for the production, storage and sale of certain types of excisable goods;

      21) execution of an order on the suspension of debit transactions with cash issued by the tax authority;

      22) compliance with the procedure for issuing electronic invoices;

      23) confirmation of the presence of remnants of goods included in the list of goods subject to reduced rates of customs duties in connection with the accession of the Republic of Kazakhstan to the World Trade Organization;

      24) failure to execute the decision within the monitoring of large taxpayers;

      25) the availability and authenticity of the means of identification for goods on the product subject to mandatory labeling in accordance with international treaties and (or) the legislation of the Republic of Kazakhstan.

      2. A thematic audit may also be conducted on such issues as:

      1) full and timely calculation, withholding and transfer of social welfare payments;

      2) fulfillment by banks and organizations performing certain types of banking operations, of the obligations established by this Code, as well as the Social Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan “On Compulsory Social Health Insurance;

      3) transfer pricing;

      4) state regulation of production and turnover of certain types of excisable goods, as well as turnover of aviation fuel, biofuels, fuel oil.

      3. A thematic audit may be conducted simultaneously on several issues specified in paragraphs 1 and 2 of this article. The fulfillment of obligations for all types of taxes and payments to the budget may not be checked in a thematic audit.

      4. In coordination with associations of private business entities, representatives of such associations may be invited to participate in thematic audits on issues specified in subparagraphs 12) - 18) of paragraph 1 of this article.

      Representatives of associations of private business entities oversee the observance of the rights of a taxpayer in the course of these thematic audits. A thematic audit act states the fact of participation of representatives of associations of private business entities.

      5. Based on the decision of a tax authority at the location indicated in the registration data of a taxpayer and (or) at the location of a taxable and (or) tax-related item, thematic audits are scheduled on the issues specified in subparagraphs 12) - 23) paragraph 1 of this article, in accordance with the procedure determined by the authorized body.

      6. A thematic audit is carried out simultaneously on the issues specified in subparagraphs 1) and 6) of paragraph 1 of this article, when it is scheduled on the grounds specified in subparagraphs 2) or 7) of paragraph 3 of Article 145 of this Code.

      Footnote. Article 142 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 10.12.2020 № 382-VI (effective from 01.01.2021); dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022); dated 12.12.2023 № 45-VIII (shall be enforced from 01.01. 2024); dated 12.12.2023 № 45-VIII (shall be enforced upon expiration of sixty calendar days after the day of its first official publication).

Article 143. Third-party audit

      1. A third-party audit is an audit by a tax authority of persons who performed transactions with a taxpayer (tax agent), in whose respect the tax authority conducts a comprehensive or thematic audit in order to obtain additional information on such transactions, confirm the fact and content of operations, on issues arising in the course of the audit of the said taxpayer (tax agent).

      2. A third-party audit is auxiliary to a comprehensive or a thematic one.

      Third-party audits are fixed in accordance with the procedure determined by the authorized body.

      3. A third-party audit is also an inspection conducted:

      at the request of tax authorities or law enforcement agencies of other states, international organizations in accordance with international treaties (agreements) on mutual cooperation between tax authorities or law enforcement agencies to which the Republic of Kazakhstan is a party, as well as agreements concluded by the Republic of Kazakhstan with international organizations;

      in respect of persons who performed transactions with a taxpayer (tax agent) that failed to eliminate violations of the VAT tax obligation revealed pursuant to an in-house audit and related to such transactions, or provided explanations not confirming the absence of such violations.

Article 144. Chronometric inspection

      1. A chronometric inspection is an audit conducted by a tax authority to determine the actual income of a taxpayer and actual costs associated with activities aimed at generating income for a period during which the audit is being carried out.

      2. A decision to conduct a chronometric inspection shall be made by a tax authority at the location specified in taxpayer’s registration data and (or) at the location of a taxable and (or) tax-related item in accordance with the procedure determined by the authorized body.

Article 145. Types of tax audits

      1. Tax audits are divided into the following types:

      1) periodic tax audits based on risk assessment;

      2) unscheduled tax audits.

      2. Periodic tax audits based on risk assessment are audits appointed by tax authorities in relation to taxpayers (tax agents) based on the tax reporting analysis results, information from authorized state bodies, as well as information obtained from official and open information sources on the activities of taxpayers ( tax agents).

      The ground for appointing periodic tax audits based on risk assessment is a semi-annual schedule approved by the authorized body’s decision.

      It is not allowed to make changes in the semi-annual inspection schedules.

      The authorized body shall post a semi-annual summary schedule of inspections on the Internet resource by December 25 of the year preceding the year of inspections and by May 25 of the current calendar year.

      3. Unscheduled tax audits are audits not specified in paragraph 2 of this article, including those carried out:

      1) pursuant to a tax application or complaint of the taxpayer (tax agent), also:

      in connection with reorganization through separation or liquidation of a resident legal entity, structural unit of a non-resident legal entity;

      in connection with termination of activity in the Republic of Kazakhstan through a permanent establishment by a non-resident legal entity;

      in connection with termination of activity of an individual entrepreneur;

      in connection with deregistration for VAT;

      in connection with a taxpayer’s (tax agent’s) complaint about an audit findings report;

      2) pursuant to a taxpayer’s tax application to confirm the reliability of excess VAT amounts submitted in connection with application of paragraphs 1 and 2 of Article 432 of this Code.

      In this case, tax applications specified in this subparagraph may be submitted before the date:

      of accepting of buildings and structures into operation for industrial purposes;

      of the beginning of the export of minerals extracted under a relevant subsoil use contract;

      3) on the grounds provided for by the Criminal Procedure Code of the Republic of Kazakhstan;

      4) in case of failure by the taxpayer (tax agent) to notify the tax authorities about the elimination of violations identified in the in-house audit with an average risk degree, in the manner prescribed by Article 96 of this Code.

      The provision of this subparagraph shall not apply during the period specified in paragraph 4-1 of Article 96 of this Code, and during the period of consideration by a higher tax authority and (or) an authorized body or court of a complaint against a decision specified in paragraph 4 of Article 96 of this Code;

      5) due to the subsoil use contract expiration, except in cases of renewal of subsoil use right to the licensed subsoil use regime;

      6) on issues of determining mutual settlements between a taxpayer (tax agent) and its debtors in accordance with the tax legislation of the Republic of Kazakhstan;

      7) at the request of a taxpayer in VAT declaration to confirm the reliability of excess VAT amounts claimed for refund;

      8) pursuant to a non-resident’s tax application for the return of income tax from the budget in connection with application of the provisions of the international treaty governing the avoidance of double taxation and the prevention of tax evasion, and also in connection with the request of a non-resident to reconsider such a tax application;

      9) on performance of duties established by the tax legislation of the Republic of Kazakhstan by banks and organizations carrying out certain types of banking operations, as well as of other laws of the Republic of Kazakhstan, control over the execution of which is assigned to the tax authorities;

      10) on determination of a tax obligation for an action (actions) on the issuance of an invoice, which a court recognizes as committed without actual performance of works, rendering of services, shipment of goods;

      11) on the basis of a decision of the authorized body;

      12) on the basis of a decision of the tax authority in the cases established by paragraph 5 of Article 142, paragraph 2 of Article 144 of this Code and paragraph 7 of this article.

      4. Unscheduled tax audits specified in paragraph 3 of this article may be conducted with respect to an earlier audited time period.

      In addition to the above, unscheduled (comprehensive or thematic) tax audits for an earlier audited time period are conducted on the basis of a decision of the authorized body, except for tax audits conducted:

      pursuant to an application of the taxpayer (tax agent);

      at the request for the return of excess VAT amounts indicated in VAT declaration;

      based on the taxpayer’s tax application for confirmation of the reliability of excess VAT amounts submitted in connection with the application of paragraphs 1 and 2 of Article 432 of this Code;

      on the grounds provided for by the Criminal Procedure Code of the Republic of Kazakhstan;

      in connection with the taxpayer’s (tax agent’s) complaint about an audit findings report.

      5. If a taxpayer (tax agent) files a complaint about an audit findings report with a court, unscheduled comprehensive and (or) thematic audits on the issue complained of for an earlier audited time period are not conducted until a final and binding court judgment.

      6. For tax periods in which the taxpayer was on horizontal monitoring, a tax inspection shall not be carried out, with the exception of:

      counter inspection;

      tax inspection conducted at the request of the taxpayer (tax agent);

      tax inspection conducted on the grounds provided by the Criminal Procedural Code of the Republic of Kazakhstan, the Law of the Republic of Kazakhstan "On the Prosecutor's Office";

      tax audits conducted in connection with the complaint of the taxpayer (tax agent) to the notification of the audit results.

      7. In case of changing the time period to be audited by issuing an additional prescription and completing a tax audit for the period being audited before expiration of the limitation period set forth in Article 48 of this Code, a tax authority, on the grounds that caused the previous tax audit, may schedule a tax audit for an unaudited taxable period earlier specified in the prescription before the change of the period being audited.

      Footnote. Article 145 as amended by the Law of the Republic of Kazakhstan dated 24.05.2018 № 156-VI (shall be enforced upon expiry of ten calendar days after its first official publication); № 241-VI dated 02.04.2019 (shall be effective since 01.01.2020); dated 10.12.2020 № 382-VI (effective from 01.01.2021); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Clause 2. Procedure and time limits for tax audits

Article 146. Time limits for tax audits

      1. Time limits for conducting a tax audit specified in a prescription shall not exceed thirty business days of the delivery of a prescription, unless otherwise provided for by this article.

      2. Time limits for conducting a tax audit can be extended:

      1) for legal entities that have no structural units, individual entrepreneurs and non-residents operating through permanent establishments provided that they have only one location in the Republic of Kazakhstan, except for the cases specified in subparagraph 2) of this paragraph:

      by a tax authority that fixed the tax audit - up to forty-five business days;

      by a higher-level tax authority - up to sixty business days;

      2) for legal entities having structural units and non-residents operating through permanent establishments provided that they have only one location in the Republic of Kazakhstan, as well as for taxpayers subject to tax monitoring:

      by a tax authority that fixed the tax audit - up to seventy-five business days;

      by a higher-level tax authority - up to one hundred and eighty business days.

      3. The authorized body may extend time limits for a tax audit fixed by it for the taxpayers indicated:

      1) in subparagraph 1) of paragraph 2 of this article - up to sixty business days;

      2) in subparagraph 2) of paragraph 2 of this article - up to one hundred and eighty business days.

      4. The running of a tax audit period may be suspended by tax authorities for the period:

      of delivery of a tax authority’s request for the submission of information and (or) documents to the taxpayer (tax agent) and submission by the taxpayer (tax agent) of information and (or) documents requested during the tax audit;

      of a tax authority’s request to other territorial tax authorities, state bodies, banks and organizations carrying out certain types of banking operations and other organizations operating in the territory of the Republic of Kazakhstan and receipt of information and (or) documents upon the request;

      of a tax authority’s request to foreign countries for information and receipt of information from tax authorities in accordance with international treaties;

      of preparation of a written objection by the taxpayer (tax agent) to a preliminary tax audit act and its consideration by the tax authority in the manner prescribed by the legislation of the Republic of Kazakhstan.

      In this case, a tax authority conducting a tax audit must deliver a notice of suspension or renewal of the tax audit to a taxpayer (tax agent) against signature or by registered mail with return receipt or electronically within three business days from the suspension or renewal along with a notification of a legal statistics body. In addition to the above, the notice of suspension or renewal of a tax audit shall be deemed delivered to the taxpayer (tax agent) electronically on the date of delivery of such a notice by the tax authority to the web application. This electronic method applies to a taxpayer registered as an electronic taxpayer in accordance with the procedure set forth in Article 86 of this Code.

      5. The period of suspension on the grounds established by paragraph 4 of this article shall not be included in the period of a tax audit:

      1) of taxpayers subject to tax monitoring;

      2) conducted in connection with the liquidation of a resident legal entity, a structural unit of a non-resident legal entity, a non-resident legal entity’s termination of activity carried out in the Republic of Kazakhstan through a permanent establishment, an individual entrepreneur’s termination of activity;

      3) thematic audits on such issues as:

      transfer pricing;

      confirmation of the reliability of excess VAT amounts claimed for refund;

      audits of tax agents on the return of income tax from the budget on the basis of a non-resident’s application;

      stated in the taxpayer’s (tax agent’s) complaint about an audit findings report;

      4) conducted on the grounds provided for by the Criminal Procedure Code of the Republic of Kazakhstan;

      5) in case the tax authority requests a taxpayer (tax agent) to submit documents (information) in the course of tax audits in accordance with Article 161 of this Code;

      6) in cases when a preliminary tax audit act was submitted to a taxpayer (tax agent), as well as the tax authority’s consideration of the taxpayer’s (tax agent’s) written objection to the preliminary tax audit act in accordance with the legislation of the Republic of Kazakhstan.

      For tax audits not specified in subparagraphs 1) - 6) of part one of this paragraph, the suspension period shall be included in the tax audit period.

      6. Time limits for a comprehensive or thematic audit, with account of terms of the extension or suspension, unless otherwise specified in paragraphs 5 and 7 of this article, shall not exceed:

      1) for legal entities having structural units, individual entrepreneurs and non-residents operating through permanent establishments provided that they have only one location in the Republic of Kazakhstan, except for the cases specified in subparagraph 2) of this paragraph - sixty business days;

      2) for legal entities having structural units and non-residents operating through permanent establishments provided that they have only one location in the Republic of Kazakhstan, as well as for taxpayers subject to tax monitoring - one hundred and eighty business days.

      7. The term for conducting, prolonging and suspending thematic audit to confirm the reliability of the amounts of excess of value added tax presented for refund is established in compliance with the terms provided for in Article 431 of this Code.

      8. When conducting a chronometric inspection, the period specified in the order may not exceed thirty working days.

      Extension and (or) suspension of the tax audit term, provided for by this article, shall not apply when conducting a chronometric inspection.

      A chronometric inspection may be carried out outside school hours (night time, weekends, holidays), if the person being inspected works at the specified time and days.

      Footnote. Article 146 as amended by the Law of the Republic of Kazakhstan dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 147. Notification of tax inspection

      Footnote. Heading of Article 147 as amended by the Law of the Republic of Kazakhstan dated 24.05.2018 № 156-VI (shall be enforced upon expiry of ten calendar days after its first official publication).

      1. Tax authorities at least thirty calendar days before the start of a periodic tax audit, based on risk assessment, shall send or hand a notice of a tax audit to a taxpayer (tax agent) in the form established by the authorized body, unless otherwise established by this article.

      2. A notification shall be sent or delivered to a taxpayer (tax agent) at the location indicated in the registration data.

      A notification sent by registered mail with return receipt is considered to be delivered on the day of receipt of a reply from a postal or other communications organization.

      3. In the absence of a taxpayer (tax agent) at the location indicated in the registration data, a periodic tax audit based on a risk assessment shall be conducted without notification.

      4. A notification shall indicate the form of a tax audit, the list of issues to be checked, preliminary list of required documents, the rights and obligations of a taxpayer (tax agent) in the course of the tax audit, as well as other data necessary for conducting the tax audit.

      5. The tax authority has the right to start a periodic tax audit based on risk assessment without notifying the taxpayer (tax agent) of the start of the audit in the presence of a well-reasoned risk that the taxpayer (tax agent) may conceal or destroy the documents required for the audit, related with taxation, or if there are other circumstances that make the audit impossible or prevent its full conduct.

      The tax authority shall conduct a periodic tax audit based on a risk degree assessment without notifying the taxpayer (tax agent) on a written permission from a higher tax authority.

      Footnote. Article 147 as amended by the Law of the Republic of Kazakhstan dated 24.05.2018 № 156-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 148. Grounds for conducting a tax audit

      1. A tax audit shall be conducted on the basis of a prescription, which shall contain the following information:

      1) the date and registration number of the prescription in a tax authority;

      2) the name of the tax authority that issued the prescription;

      3) the last name, first name and patronymic (if it is indicated in an identity document) or full name of the taxpayer (tax agent);

      4) identification number;

      5) the form and type of audit;

      6) last names, first names, patronymics (if they are indicated in identity documents) of auditors, and also of specialists involved in the tax audit in accordance with this Code;

      7) the period for conducting the tax audit;

      8) the period to be audited, except for a chronometric inspection.

      The form of a prescription is approved by the authorized body.

      2. A prescription for conducting thematic audits shall specify:

      1) the area of premises to be audited, issues to be clarified during the audit, as well as the information provided for in part one of paragraph 1 of this article, except for cases provided for in subparagraphs 3), 4), 7) and 8) of part one of paragraph 1 of this article, when scheduling thematic audits on the issues specified in subparagraphs 12) - 18) of paragraph 1 of Article 142 of this Code;

      2) the information specified in part one of paragraph 1 of this article, except for the case provided for in subparagraph 8) of part one of paragraph 1 of this article, when scheduling thematic audits on the issues specified in subparagraphs 19) - 23) of paragraph 1 of Article 142 of this Code;

      3) the information provided for in part one of paragraph 1 of this article, when scheduling thematic audits on issues not specified in subparagraphs 1) and 2) of this paragraph.

      3. When scheduling tax audits, except for chronometric inspections, a prescription shall specify issues to be audited depending on the form of an audit.

      When carrying out comprehensive audits, the types of audited taxes, payments to the budget and social welfare payments are not specified in the prescription.

      4. A prescription must be signed by the head of a tax authority or by a person acting as its head, unless otherwise provided for in this paragraph.

      A prescription for conducting third-party audits, as well as a chronometric inspection, can be signed by the deputy head of a tax authority or by a person acting as a deputy head.

      A prescription can be certified by electronic digital signature of the authorized tax official in accordance with the legislation of the Republic of Kazakhstan on electronic document and electronic digital signature.

      5. In case of extension of the time frame for conducting a tax audit specified in Article 146 of this Code and (or) changing the number and (or) replacement of persons conducting the audit and (or) selecting another time period for audit, an additional prescription is issued indicating the number and date of registration of the previous prescription, the last names, first names and patronymics (if they are indicated in identity documents) of persons involved in conducting the audit in accordance with this Code.

      The form of the additional prescription is approved by the authorized body.

      6. On the basis of one prescription, only one tax audit may be conducted, except for thematic audits on the issues specified in subparagraphs 12) - 18) of paragraph 1 of Article 142 of this Code.

Article 149. Commencement of tax audits

      1. The date of commencement of a tax audit shall be that of delivery of a prescription to a taxpayer (tax agent), unless otherwise specified in paragraph 6 of this article.

      2. A prescription is handed to a taxpayer (tax agent) by a tax official conducting an audit.

      When a taxpayer (tax agent) is handed a prescription, he/she shall sign the tax authority’s copy of the prescription to confirm his/her familiarization and receipt, and also write down the date and time of the prescription’s receipt.

      The provisions of this paragraph shall not apply to thematic audits on the issues specified in subparagraphs 12)-18) of paragraph 1 of Article 142 of this Code.

      3. When conducting thematic audits on the issues specified in subparagraphs 12)-18) of paragraph 1 of Article 142 of this Code, a taxpayer (tax agent) or his/her/its employee, engaged in sale of goods, performance of works or rendering of services, is shown an original prescription for conducting an audit and receives its copy.

      A taxpayer (tax agent) or his/her/its employee, engaged in sale of goods, performance of works or rendering of services signs an original prescription to confirm his/her familiarization with it and receipt of a copy, and also writes down the date and time of receipt of the prescription’s copy in it.

      4. In case of refusal to receive a prescription, a tax official shall make an appropriate note on the copy of the tax authority’s prescription and draw up an act on the taxpayer’s (tax agent’s) refusal to receive the prescription in the presence of (at least two) witnesses.

      In this case, the act on refusal to receive a tax audit prescription indicates:

      1) the place and date of its drawing up;

      2) the last name, first name and patronymic (if it is indicated in an identity document) of the tax official that drew up the act;

      3) the last name, first name and patronymic (if it is indicated in an identity document), ID card number, address of the place of residence of the witnesses;

      4) the number, the date of the prescription, the name of the taxpayer (tax agent), its identification number;

      5) the circumstances of refusal to receive the prescription.

      5. The taxpayer’s (tax agent’s) refusal to receive a tax audit prescription is not a ground for canceling a tax audit.

      The taxpayer’s (tax agent’s) refusal to receive a tax authority’s prescription means that tax officials are denied entry for conducting a tax audit.

      The provision of this paragraph does not apply in cases specified in paragraph 3 of Article 154 of this Code.

      6. In case a taxpayer (tax agent) refuses to receive a prescription, an audit is considered to commence on the date of drawing up an act on the taxpayer’s (tax agent’s) refusal to receive the prescription.

      7. During a tax audit period, it is not allowed to terminate this audit:

      1) pursuant to a tax application of the taxpayer (tax agent);

      2) because of termination of the criminal case, if the audit is conducted as part of a pre-trial investigation.

Article 150. Standard audit file

      1. The standard audit file shall be the accounting data of the taxpayer (tax agent) in electronic format, which allows analysis through information systems of tax authorities.

      The taxpayer (tax agent) submits a standard audit file voluntarily by uploading such a file, certified by the electronic digital signature of the taxpayer, to the information system of tax authorities.

      2. A tax audit shall be carried out, including using a standard audit file, in the case of provision of a standard audit file by a taxpayer (tax agent):

      when conducting a periodic tax audit based on the degree of risk - within five calendar days from the date of handing the order;

      during an unscheduled tax audit - within ten calendar days from the date of delivery of the order.

      The form of the standard file and the procedure for its compilation shall be approved by the authorized agency.

      Footnote. Article 150 as amended by the Law of the Republic of Kazakhstan dated 24.05.2018 № 156-VI (shall be enforced from 01.01.2019); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 151. Features of conducting a chronometric inspection

      1. A chronometric inspection is carried out in the presence of a taxpayer and (or) his/her representative.

      2. To conduct a chronometric inspection, tax authorities independently determine issues with respect to a taxable and (or) tax-related item. In this case, subject to mandatory inspection:

      1) are taxable and (or) tax-related items. If necessary, tax authorities have the right to take inventory of tangible assets of the taxpayer;

      2) is availability of money, money documents, books of account, reports, estimates, securities, settlements, declarations and other documents related to a taxable and (or) tax-related item being audited;

      3) the balance sheet of a cash register.

      3. Tax officials conducting a chronometric inspection shall ensure daily entry of full and accurate information, obtained in the course of the inspection, into chronometric-inspection data cards. A separate chronometric-inspection data card is made for each taxable and (or) tax-related item, as well as for every other source of income generation, which contains the following information:

      1) the name of the taxpayer, identification number and type of activity;

      2) the date of the inspection;

      3) the location of a taxable and (or) tax-related item;

      4) the time the chronometric inspection began and ended;

      5) the cost of goods sold, works performed, services rendered;

      6) data on a taxable and (or) tax-related item being audited;

      7) the inspection results.

      4. Daily, at the end of an inspection day, a summary table is drawn up for all taxable and (or) tax-related items being audited, as well as for other sources of income generation.

      5. It is mandatory for a tax official and a taxpayer or his/her representative to sign a chronometric-inspection data card and a summary table that are attached to a chronometric tax inspection act.

      If necessary, copies of documents, calculations and other materials obtained in the course of an inspection, confirming the data specified in a chronometric-inspection data card, are attached to the chronometric-inspection data card.

      6. The results of a chronometric inspection of taxpayers are taken into account when assessing the amount of taxes and payments to the budget following a comprehensive or a thematic audit.

Article 152. Features of conducting thematic audits to confirm reliability of excess VAT amounts

      1. A thematic audit of reliability of excess VAT amount is carried out using a risk management system with respect to a taxpayer who submitted:

      a tax application in connection with application of paragraphs 1 and 2 of Article 432 of this Code;

      a claim for refund of excess VAT amount indicated in VAT declaration (hereinafter referred to as a claim for refund of excess VAT amount).

      2. The audited period includes a taxable period:

      which a taxpayer indicates in a tax application, in connection with application of paragraphs 1 and 2 of Article 432 of this Code;

      unless otherwise provided by part three of this paragraph, starting from the tax period for which the taxpayer has filed a claim for the refund of the excess VAT amount, including the tax period in which the declaration for value added tax was submitted indicating the claim for refund of the excess value added tax amount.

      Unless otherwise established by paragraph 3 of this article, the audited period specified in this paragraph shall also include tax periods in which no audits were conducted on this type of tax and which do not exceed the limitation period established by Article 48 of this Code.

      For the taxpayers referred to in subparagraph 1) of part one of paragraph 2 of Article 434 of this Code, who have the right to apply a simplified procedure for refunding the excess value added tax amount, the audited period shall include the tax period for which the taxpayer has filed a claim for refunding the excess value added tax amount indicated in the value added tax declaration.

      3. When conducting a thematic audit to confirm the reliability of excess VAT amount claimed for refund in accordance with Article 432 of this Code, the audited period includes the time period the running of which begins from the taxable period in which:

      the construction of buildings and industrial facilities started;

      a subsoil use contract was concluded in accordance with the procedure established by the legislation of the Republic of Kazakhstan.

      When confirming the reliability of excess VAT amount claimed for refund in accordance with Article 432 of this Code, it is necessary to take into account results of tax audits, conducted pursuant to a taxpayer’s tax application in accordance with subparagraph 2) of paragraph 3 of Article 145 of this Code.

      When confirming the reliability of excess VAT amount that emerged in taxable periods before January 1, 2013, it is necessary to take into account the results of taxpayer’s previous tax audits, including third-party audits.

      4. Is excluded – by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced from 01.01.2019 г).

      5. In case of export of goods, when determining VAT amount claimed for refund in accordance with this Code, it is necessary to take into account the customs authority’s information confirming the fact of export of goods from the customs territory of the Eurasian Economic Union under a customs export procedure.

      In case of export of goods from the territory of the Republic of Kazakhstan to the territory of a member state of the Eurasian Economic Union, when determining VAT amount claimed for refund in accordance with this Code, it is necessary to take into account information from the documents specified in Article 447 of this Code.

      6. In case of performing works on the processing of customer-supplied raw materials imported into the territory of the Republic of Kazakhstan from the territory of another member state of the Eurasian Economic Union for subsequent export of processed products to the territory of another state, when determining VAT amount claimed for refund in accordance with this Code, it is necessary to take into account information from the documents specified in Article 449 of this Code.

      In case of performing works on the processing of customer-supplied raw materials imported into the territory of the Republic of Kazakhstan from the territory of one member state of the Eurasian Economic Union for subsequent sale of processed products to the territory of a state that is not a member of the Eurasian Economic Union, when determining VAT amount claimed for refund in accordance with this Code, it is necessary to take into account the customs authority’s information confirming the fact of export of processed products from the customs territory of the Eurasian Economic Union under a customs export procedure.

      7. In case of export of goods, when determining excess VAT amount claimed for refund, it is necessary to take into account export of goods, for which currency proceeds were received on the taxpayer’s bank accounts with second-tier banks in the territory of the Republic of Kazakhstan, opened in accordance with the procedure established by the legislation of the Republic of Kazakhstan, or actual importation of goods delivered to the VAT payer by the buyer of exported goods under foreign trade commodity exchange (barter) transactions into the territory of the Republic of Kazakhstan.

      In case of export of goods under foreign trade barter transactions, it is necessary to take into account the existence of an agreement (contract) on a foreign trade barter transaction, as well as a declaration for imported goods for goods supplied to the VAT payer by the buyer of exported goods under foreign trade commodity exchange (barter) transactions, when determining excess VAT amount claimed for refund.

      In case of export of goods from the territory of the Republic of Kazakhstan to the territory of a member state of the Eurasian Economic Union under foreign trade commodity exchange (barter) transactions, the granting of loans in the form of objects when determining excess VAT amount claimed for refund, it is necessary to take into account the existence of an agreement (contract) on foreign trade commodity exchange (barter) transactions, an agreement (contract) for the granting of loans in the form of objects, as well as applications for the import of goods and the payment of indirect taxes on goods supplied to the VAT payer by the buyer of exported goods under the specified transactions.

      In case of export of goods from the territory of the Republic of Kazakhstan to the territory of a member state of the Eurasian Economic Union under a lease agreement (contract) providing for the transfer of the right of ownership to it to the lessee, it is necessary to take into account foreign currency receipts on the taxpayer’s bank accounts with second-tier banks in the territory of the Republic of Kazakhstan, opened in accordance with the procedure established by the legislation of the Republic of Kazakhstan, confirming the actual receipt of the lease payment (with regard to compensation of the acquisition cost of the commodity (leased item).

      In case of performing works on the processing of customer-supplied raw materials imported into the territory of the Republic of Kazakhstan from the territory of another member state of the Eurasian Economic Union for subsequent export of processed products to the territory of another state or to the territory of a non-member state of the Eurasian Economic Union, when determining excess VAT amount claimed for refund in accordance with this Code, it is necessary to take into account information on foreign exchange receipts on a taxpayer’s bank accounts with second-tier banks in the territory of the Republic of Kazakhstan opened in accordance with the procedure established by the legislation of the Republic of Kazakhstan.

      The National Bank of the Republic of Kazakhstan and second-tier banks submit a statement on foreign currency receipts to tax authorities in accordance with the procedure and in the form approved by the authorized body in coordination with the National Bank of the Republic of Kazakhstan.

      To receive this statement, tax authorities send an appropriate request for foreign exchange receipts as of the date of such a statement.

      The requirements of this Paragraph for foreign currency receipts on a taxpayer’s bank accounts with second-tier banks in the territory of the Republic of Kazakhstan shall not apply to taxpayers specified in paragraph 2 of Article 393 of this Code:

      specified in Paragraph 2 of Article 393 of this Code;

      engaged in exploration and (or) production of hydrocarbons at sea under the production sharing agreement specified in Paragraph 1 of Article 722 of this Code.

      8. In the course of a thematic audit, a tax authority shall schedule third-party audits of direct suppliers of goods, works, services of the audited taxpayer in accordance with the procedure set forth in Article 143 of this Code.

      9. The reliability of VAT amount on transactions between the audited taxpayer and its direct supplier that is a taxpayer subject to tax monitoring is confirmed by a tax authority that scheduled the thematic audit, on the basis of tax returns and (or) the electronic invoice information system available to tax authorities.

      10. If in the course of a thematic audit, a tax authority reveals violations based on the analysis of the Pyramid analytical report, it sends a notice provided for by subparagraph 10) of paragraph 2 of Article 114 of this Code to suppliers.

      In this case, if the supplier of goods, works, services of the audited taxpayer is registered at the location of another tax authority, the tax authority that scheduled the thematic audit shall request the relevant tax authority for taking measures in accordance with this Code to eliminate violations revealed based on the analysis of the “Pyramid” analytical report by such suppliers of goods, works, services.

      11. For the purposes of this Code, the “Pyramid” analytical report means the results of control exercised by tax authorities on the basis of the study and analysis of tax returns on VAT filed by the taxpayer (tax agent) and (or) information from information systems.

      The “Pyramid” analytical report is drawn up for the taxable period specified in paragraph 2 of this article.

      12. VAT shall not be refunded in the amounts for which as of the date of completion of a tax audit:

      1) no reply has been received to requests for third-party audits to confirm the reliability of mutual settlements with the supplier;

      2) violations were revealed with respect to the suppliers of the audited taxpayer based on the results of the analysis of the “Pyramid” analytical report;

      3) the reliability of VAT amounts has not been confirmed;

      4) the reliability of VAT amounts has not been confirmed due to the impossibility of a third-party audit, also because of:

      the absence of a supplier at the location;

      loss of the supplier’s accounting records.

      In this case, the provisions of Subparagraph 2) of part one of this Paragraph shall not be applied in case of elimination of violations revealed based on the results of the “Pyramid” analytical report by the direct suppliers of the audited taxpayers:

      who have the right to apply a simplified procedure for returning excess VAT amount;

      implementing an investment project within the framework of republican industrialization map approved by the Government of the Republic of Kazakhstan, the value of which is not less than 150 000 000 times the monthly calculation index established by the Law on republican budget and effective as of January 1 of a relevant financial year;

      carrying out activities under a subsoil use contract concluded in accordance with the legislation of the Republic of Kazakhstan and whose average tax burden ratio shall be not less than 20 percent calculated for the last 5 years preceding the taxable period in which excess VAT amount was claimed for refund;

      engaged in exploration and (or) production of hydrocarbons at sea under the production sharing agreement specified in Paragraph 1 of Article 722 of this Code.

      The act of tax audit indicates the basis for non-refund of VAT.

      13. VAT is refunded on the basis of an opinion to the tax audit act in the form established by the authorized body in the following cases:

      1) upon receipt of a reply to a tax authority’s request concerning the buyer of processed products in the case provided for in paragraph 6 of Article 393 of this Code;

      2) when applying Article 432 of this Code.

      14. The opinion to the tax audit act shall be drawn up on or before the 25th day of the last month of a quarter at least in two copies and signed by tax officials. One copy of the opinion to the tax audit act is given to the taxpayer, who is obliged to make a note of receipt of the said opinion on the other copy.

      15. The total amount of excess VAT confirmed by a thematic audit act and an opinion to the tax audit act shall not exceed the amount specified in the demand for the return of excess VAT amount for the audited period.

      16. If by the time of a tax audit, a supplier has terminated activity due to liquidation and a liquidation tax audit has been carried out with respect to such a supplier, the confirmation of the offset VAT amount is made on the basis of the register of invoices for the goods sold, works performed and services rendered and (or) information of the electronic invoice information system with account of the results of the liquidation audit.

      17. The provisions of this article also apply in the event of a thematic audit to confirm the authenticity of the amounts of excess of value added tax returned from the budget to the taxpayer in accordance with Article 434 of this Code, an unscheduled thematic audit to confirm the authenticity of the presented and returned amounts of excess of value added tax, as well as the inclusion by the tax authority of the issue of confirming the reliability of the amounts of excess of value added tax presented for refund in a comprehensive audit.

      Footnote. Article 152 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (enforcement see Article 2); dated 10.12.2020 № 382-VI (effective from 01.01.2021); dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022).

Article 153. Features of conducting thematic audits of taxpayers that are tax agents on the confirmation of income tax claimed by a non-resident for refund from the budget in connection with application of the provisions of the international treaty regulating the avoidance of double taxation and the prevention of tax evasion

      1. A thematic audit on the return of income tax from the budget on the basis of a tax application of a non-resident is conducted with respect to the tax agent for the fulfillment of its tax obligations for the calculation, withholding and transfer of income tax at the source of payment from the income of the non-resident who submitted such an application for the period determined in accordance with the procedure prescribed by Article 48 of this Code.

      2. A tax authority is obliged to schedule a thematic audit within ten business days from the receipt of a non-resident’s tax application.

      3. In the course of a thematic audit, a tax authority checks documents to establish:

      1) the completeness of the tax agent’s fulfillment of tax obligations for the calculation, withholding and transfer of income tax at the source of payment from non-resident income;

      2) that a permanent establishment was set up by a non-resident in accordance with Article 220 of this Code or an international treaty;

      3) the registration of a non-resident applicant in accordance with the legislation of the Republic of Kazakhstan on state registration of legal entities and registration of branches and representative offices, registration as a taxpayer in accordance with the procedure prescribed by Article 76 of this Code;

      4) the reliability of the data specified in the tax application for the return of income tax from the budget.

Article 154. Access of officials of a tax authority and other state bodies to the site and (or) premises for conducting a tax audit

      1. A taxpayer (tax agent), upon presentation by officials and a tax authority of an order, as well as service certificates or identification cards, shall be obliged to provide access for these officials and officials of other state bodies involved in the conduct of a tax audit to the territory and (or) to the premises (except for residential premises) used to generate income, or to objects of taxation and (or) objects related to taxation for inspection.

      2. Tax officials must have special permits with them, if these are required to enter the site and (or) premises of the taxpayer (tax agent), in accordance with the legislation of the Republic of Kazakhstan.

      3. A taxpayer (tax agent) has the right to deny entry to its site and (or) premises to tax officials and officials of other state bodies involved in conducting a tax audit if:

      1) the officials have not submitted an order and (or) service certificates or identification cards;

      2) the officials are not indicated in the prescription;

      3) the officials do not have a special permit to enter the site and (or) premises of the taxpayer (tax agent), if such a permit is required in accordance with the legislation of the Republic of Kazakhstan.

      4. In case of the taxpayer’s (tax agent’s) unjustified refusal and (or) denial of access to tax officials conducting a tax audit and officials of other state bodies involved in the tax audit to his/her site and (or) premises, an act on denial of access shall be drawn up.

      5. An act on denial of access shall be signed by tax officials conducting the tax audit and the taxpayer (tax agent).

      If the taxpayer (tax agent) refuses to sign the act, he/she is obliged to give a written explanation of a reason for the refusal.

      If a taxpayer (tax agent) refuses to sign an act on denial of access, a tax official conducting the audit shall make an appropriate entry in the specified act. In this case, this act shall also be signed by the witnesses involved in the procedure established by this Code.

      Footnote. Article 154 as amended by Law of the Republic of Kazakhstan № 273-VI dated 26.11.2019 (shall be enforced upon the expiration of six months after the day of its first official publication).

Article 155. The rights and obligations of tax officials when conducting a tax audit

      1. When conducting a tax audit, tax officials have a right:

      1) to request for and obtain from banks and organizations carrying out certain types of banking operations documents and information on the existence and numbers of bank accounts of the audited person, as well as documents and information concerning balances and movements of money in the accounts of taxpayers (audited persons) required for conducting an audit, including those constituting a bank secret in accordance with the legislation of the Republic of Kazakhstan;

      2) to request for and obtain from state bodies documents and information required for conducting an audit, including those constituting commercial, bank, tax and other secrets protected by law in accordance with the laws of the Republic of Kazakhstan;

      3) to request for and obtain accounting records in hard and soft copy, as well as access to automated databases (information systems) with respect to an audited item;

      4) to request for and receive written explanations from the taxpayer, including his/her employees, of issues arising in the course of a tax audit;

      5) to send requests to state and other bodies (organizations) of foreign states on issues arising in the course of a tax audit;

      6) require of a taxpayer (tax agent) access to data from the software used to automate accounting and tax records, and (or) an information system containing data of primary accounting documents, accounting registers, information on taxable and (or) tax-related items, except for the right of access to viewing data of the software and (or) the information system of second-tier banks and organizations carrying out certain types of banking operations, which contain information on their clients’ bank accounts, which constitutes bank secrets in accordance with the laws of the Republic of Kazakhstan.

      The exception established by this subparagraph does not apply to tax authorities’ requirements specified in the course of a tax audit in respect of income and expenses;

      7) to examine property that is a taxable and (or) tax-related item, irrespective of its location, to take an inventory of property of the audited person (except for residential premises), also for comparing with information specified in freight invoices;

      8) to identify, by an indirect method, taxable and (or) tax-related items in accordance with the procedure prescribed by this Code;

      9) other rights stipulated by the legislation of the Republic of Kazakhstan.

      2. When conducting a tax audit, tax officials are obliged:

      1) to observe the rights and legitimate interests of the audited person, to prevent damage to the audited person by unlawful decisions and actions (inaction);

      2) to ensure the safety of documents received and drawn up during the tax audit, not to disclose their contents without the consent of the audited person, except for cases provided for by the laws of the Republic of Kazakhstan;

      3) to follow the professional ethics code;

      4) to inform the audited person of his/her rights and duties in the course of a tax audit;

      5) to inform of the rights and obligations of tax officials;

      6) not to disturb the current work routine of the taxpayer (audited person) during the tax audit;

      7) at the request of the audited person, to submit necessary information on the provisions of this Code relating to the procedure for conducting audits;

      8) present an order to the representatives of the inspected person during a tax audit, as well as their service certificates or identification cards;

      9) to perform other obligations stipulated by this Code.

      Footnote. Article 155 as amended by Law of the Republic of Kazakhstan № 273-VI dated 26.11.2019 (shall be enforced upon the expiration of six months after the day of its first official publication).

Article 156. The rights and obligations of a taxpayer (tax agent) in the course of a tax audit

      1. In the course of a tax audit, a taxpayer (tax agent) has a right:

      1) to request a tax authority for information on the provisions of this Code and the legislation of the Republic of Kazakhstan on the audit procedure and receive it from it;

      2) require from officials of tax authorities conducting a tax audit, the presentation of an order to conduct a tax audit, as well as service certificates or identification cards;

      3) to be present at a tax audit and give explanations on issues related to an audited item;

      4) to submit a written objection to a preliminary tax audit act in accordance with the procedure established by the tax legislation of the Republic of Kazakhstan;

      5) to enjoy other rights stipulated by this Code.

      2. In the course of a tax audit, a taxpayer (tax agent) is obliged:

      1) at the request of tax officials, to produce documents and information in hard copy and also in soft copy, if necessary, within the established time limits;

      2) to submit accounting records compiled by the taxpayer (tax agent) in accordance with Chapter 23 of this Code;

      3) to ensure unhindered access to tax officials performing a tax audit and officials involved in this audit to the site and (or) premises of the audited person and provide them with a workplace;

      4) to ensure the taking an inventory during tax audits;

      5) at the request of tax officials conducting a tax audit, to give written and oral explanations regarding the activity of the taxpayer (tax agent);

      6) to provide access to viewing the data of the software and (or) the information system specified in subparagraph 6) of paragraph 1 of Article 155 of this Code;

      7) to perform other obligations stipulated by the legislation of the Republic of Kazakhstan.

      Footnote. Article 156 as amended by Law of the Republic of Kazakhstan № 273-VI dated 26.11.2019 (shall be enforced upon the expiration of six months after the day of its first official publication).

Article 157. Preliminary tax audit act

      Before drawing up a tax audit act provided for by Article 158 of this Code, a tax official delivers a preliminary tax audit act to the taxpayer.

      For the purposes of this Code, a preliminary tax audit act is a document on preliminary results of a tax audit drawn up by the auditor in accordance with the tax legislation of the Republic of Kazakhstan.

      The taxpayer has the right to submit a written objection to the preliminary tax audit act.

      The categories of taxpayers in whose respect the provisions of this article are applied, as well as the procedure and terms for delivering a preliminary tax audit act to the taxpayer, submitting a written objection to the preliminary tax audit act and considering such objection are approved by the authorized body.

Article 158. Completion of a tax audit

      1. Upon completion of a tax audit, a tax official shall draw up a tax audit act specifying:

      1) the place and date of drawing up the audit act;

      2) the type and form of an audit;

      3) positions, last names, first names, patronymics (if they are indicated in identity documents) of tax officials that conducted the tax audit;

      4) the name of the tax authority;

      5) the last name, first name, patronymic (if it is indicated in an identity document) or the full name of the taxpayer (tax agent);

      6) location, bank details of the audited person, as well as his/her/its identification number;

      7) the last names, first names, patronymics (if they are indicated in identity documents) of the head and officials of the taxpayer (tax agent) responsible for maintaining tax and accounting records and paying taxes and payments to the budget;

      8) information on the previous audit and measures taken to eliminate earlier revealed violations (in the course of comprehensive or thematic audits);

      9) the audited period and general information on documents submitted by the taxpayer (tax agent) for conducting the audit;

      10) detailed description of the violations revealed, indicating relevant provisions of the legislation of the Republic of Kazakhstan, which requirements were violated;

      11) audit results.

      2. A tax audit act shall be drawn up in at least two copies, signed by tax officials that conducted the audit.

      3. The end of a tax audit period is the day a taxpayer (tax agent) is delivered a tax audit act.

      Upon receipt of a tax audit act, a taxpayer (tax agent) is obliged to sign it and write down the date of receipt thereof in the tax authorities’ copy of the tax audit act.

      If it is impossible to deliver a tax audit act to a taxpayer (tax agent) in connection with his/her absence from the location, it is necessary to carry out a tax inspection with the involvement of witnesses in accordance with the procedure set forth in this Code. In this case, the date of delivery of a tax audit act is that of drawing up a tax inspection act.

      If a taxpayer (tax agent) refuses to receive a tax audit report, a corresponding entry shall be made in the tax audit report with the preparation of a protocol (report) provided for in Article 71 of this Code.

      In this case, the date of delivery of the tax audit report is the date of drawing up the protocol (report).

      4. If a tax audit has not revealed any violations of the tax legislation of the Republic of Kazakhstan, as well as other legislation of the Republic of Kazakhstan, the compliance with which is supervised by tax authorities, a relevant entry is made in a tax audit act upon completion of the tax audit.

      5. In cases where a taxpayer (tax agent) is absent from the location of the taxpayer (tax agent) and (or) the site of a tax audit on the date of completion of the tax audit, a tax official conducting the tax audit makes a relevant entry in the tax audit act.

      6. Necessary copies of documents, calculations made by a tax official, and other materials received during the tax audit, except for information that is a tax secret in accordance with Article 30 of this Code, shall be attached to the tax audit act.

      7. If obligations for the calculation and payment of taxes, payments to the budget and social welfare payments arise in a period running from the date of receipt of liquidation tax returns until the date of completion of a liquidation tax audit, such obligations are specified in an annex to a tax audit act without accrual of penalties and application of penalty sanctions.

      Footnote. Article 158 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 159. Decision made pursuant to a tax audit

      1. A tax authority draws up a tax audit report to be sent (delivered) to a taxpayer (tax agent) in accordance with the procedure and within the time limits set forth in Articles 114 and 115 of this Code if, as a result of a tax audit, violations have been revealed that factor into the calculation of taxes and payments to the budget, the reduction of losses, failure to confirm the refund of excess VAT amount and (or) corporate (individual) income tax withheld at the source of payment from non-residents’ income.

      2. A tax authority assigns the same registration number both to the tax audit report and the tax audit act.

      3. A tax audit report shall contain the following details and information:

      1) the date and registration number of a tax audit report and a tax audit act;

      2) the last name, first name, patronymic (if it is indicated in an identity document) or full name of the taxpayer (tax agent);

      3) identification number of a taxpayer (tax agent);

      4) the amount of assessed taxes and payments to the budget, social welfare payments and penalty;

      5) the amount of reduced losses;

      6) excess VAT amount not confirmed for refund;

      7) the amount of the corporate (individual) income tax, withheld at the source of payment from non-residents’ income, not confirmed for refund;

      8) the demand for payment and deadline for it;

      9) details of relevant taxes and payments to the budget and penalty;

      10) the time and place of appeal.

      4. If a tax audit is carried out as part of a pre-trial investigation, an audit findings report with respect to a taxpayer under pre-trial investigation shall be drawn up after completion of the criminal case.

      In this case, an audit findings report shall be issued and delivered to the taxpayer within five business days from the receipt of an official document confirming the completion of the criminal case.

      5. An audit findings report shall be delivered to a taxpayer (tax agent) by hand against signature or sent by registered mail with return receipt. The audit findings report sent by registered mail with return receipt is considered to be delivered to the taxpayer (tax agent) on the date of the taxpayer’s (tax agent’s) note of receipt in the notification of a postal or other communications organization, unless otherwise specified in this article.

      6. In case of return by a postal or other communications organization of audit findings reports sent by tax authorities to a taxpayer (tax agent) by registered mail with return receipt, the date of delivery of such reports is that of:

      1) conducting a tax inspection with the involvement of witnesses on the grounds and in accordance with the procedure established by this Code;

      2) the return of such a letter by a postal or other communications organization – if a tax audit act has been delivered pursuant to a tax inspection act in accordance with paragraph 3 of Article 158 of this Code.

      7. A taxpayer (tax agent) that received an audit findings report is obliged to execute it within the time limits established in the report, if he has not appealed against audit findings.

      8. If a taxpayer (tax agent) agrees with assessed amounts of taxes, payments to the budget and (or) penalty specified in an audit findings report, the time limits for fulfillment of the tax obligation to pay taxes, payments to the budget and also obligations to pay penalty may to be extended by sixty business days upon a taxpayer’s (tax agent’s) application submitted along with an attached payment schedule, unless otherwise specified in Article 51 of this Code.

      At the same time, the specified amount is payable to the budget together with penalties accrued for each day of extension of the payment period and shall be paid in equal installments every fifteen business days within the specified period.

      The deadline for the fulfillment of a tax obligation in accordance with the procedure established by this paragraph is not subject to extension if it is an obligation:

      for the payment of amounts of excise duties and taxes withheld at the source of payment assessed as a result of an audit;

      for the payment of assessed amounts of taxes, payments to the budget and penalties as a result of an audit conducted pursuant to an appeal against audit findings.

      9. The amount of obligations specified in paragraph 7 of Article 158 of this Code is indicated in a notification of assessed taxes, payments to the budget and social welfare payments for the period running from the date of filing liquidation tax returns until the date of completion of a liquidation tax audit, which is sent to the taxpayer in accordance with the procedure set forth in Article 115 of this Code.

      10. If, during an unscheduled tax audit, except for thematic audits specified in subparagraphs 8) and 11) of paragraph 1 of Article 142 of this Code, a tax authority has revealed a taxpayer’s (tax agent’s) violation of the tax legislation of the Republic of Kazakhstan for the same taxable period on the same issue, which was not revealed during any of the previous tax audits, no proceeding in a case concerning an administrative offence may be initiated in relation to this taxpayer, and the one that has been initiated shall be terminated.

      The provisions of this paragraph do not apply to violations of the tax legislation of the Republic of Kazakhstan, which were revealed:

      1) with regard to the taxpayer’s (tax agent’s) reduction of the amount of a tax or payment to the budget by filing additional tax returns for an earlier audited taxable period for this type of tax or payment;

      2) as a result of a reply to a tax authority’s inquiry in the course of any of the previous tax audits of the same taxable period, if the reply was received after the completion of such an audit;

      3) as a result of consideration of documents affecting the amount of a tax or payment to the budget and not submitted by a taxpayer (tax agent) upon a tax authority’s written request in the course of any of the previous tax audits of the same taxable period for this type of tax or payment;

      4) with regard to an action (actions), committed with a private business entity, on the issuance of an invoice without actual performance of works, rendering of services, shipment of goods, after the entry into legal force of a court judgment or decision if a tax authority receives information on such an action (actions) for the first time after the completion of any of the previous tax audits of the taxable period, in which such an action (actions) was (were) committed.

Clause 3. Identification of taxable and (or) tax-related items in individual cases, also by indirect method

Article 160. General provisions

      1. In case of violation of the accounting procedure, loss or destruction of accounting records, tax authorities identify taxable and (or) tax-related items using indirect methods (assets, liabilities, turnover, costs, expenses) in accordance with the procedure set forth in this article and Articles 161, 162 and 163 of this Code.

      2. The violation of the accounting procedure, loss or destruction of accounting records are understood to mean the absence of or the taxpayer’s (tax agent’s) failure to produce documents, providing a basis for identification of taxable and (or) tax-related items to calculate tax obligations, which are requested pursuant to tax authorities’ orders in accordance with Article 161 of this Code.

      3. Indirect methods of identifying taxable and (or) tax-related items are understood to mean the determination of an amount of taxes and payments to the budget on the basis of the valuation of assets, liabilities, turnover, expenses, as well as valuation of other taxable and (or) tax-related items taken into consideration for the calculation of a tax obligation for a specific tax and payment to the budget in accordance with this Code. Taxable and (or) tax-related items are appraised on the basis of information received from tax returns and (or) primary accounting documents, as well as from other sources.

Article 161. Tax audits in case of absence of accounting and other documents (information)

      If in the course of a tax audit, a taxpayer (tax agent) fails to produce all or part of the documents required for identification of taxable and (or) tax-related items, it is mandatory to deliver the taxpayer (tax agent) a tax authority’s request for the submission or restoration of the said documents, as well as a notification of tax audit suspension.

      The tax authority’s request is subject to execution within thirty business days from the day following the delivery of the request to the taxpayer (tax agent).

      A taxpayer (tax agent) who failed to submit documents required by the tax authority to identify taxable and (or) tax-related items must give a written explanation of reasons for the failure to submit the said documents.

Article 162. Sources of information

      1. To identify taxable and (or) tax-related items by indirect methods, tax authorities may use, depending on the circumstances, nature and type of activity of an audited taxpayer (tax agent), the following information:

      1) statements of second-tier banks and organizations carrying out certain types of banking operations on the availability and movement of money in bank accounts of the taxpayer (tax agent);

      2) on taxable and (or) tax-related items according to the data of authorized state bodies, legal entities, local executive bodies;

      3) on the calculation and receipt of amounts of taxes and payments to the budget on the basis of the personal account of the taxpayer (tax agent) to be compared with the taxpayer’s (tax agent’s) accounting records;

      4) on taxable and (or) tax-related items received from the forms of tax returns filed by the taxpayer (tax agent) and his/her/its suppliers and buyers for the taxable period being audited and previous taxable periods;

      5) on the results of third-party audits with respect to persons who shipped goods and (or) performed works, and (or) rendered services, which was received through information systems of state bodies, as well as from other sources;

      6) received by a tax authority in the course of earlier conducted tax audits, including the taking an inventory of property (except for residential premises) of the audited taxpayer (tax agent), which is a taxable and (or) tax-related item;

      7) received by a tax authority as a result of other forms of tax and customs control.

      2. Tax authorities send requests to:

      1) banks and organizations carrying out certain types of banking operations;

      2) relevant authorized state bodies, local executive bodies and other organizations carrying out activities in the territory of the Republic of Kazakhstan;

      3) other tax authorities for conducting third-party tax audits in terms of mutual settlements with suppliers and buyers of the audited taxpayer;

      4) competent authorities of foreign states.

      3. Necessary information can also be obtained from the following sources (it shall be documented in this case):

      1) from clients on the cost of services provided by a taxpayer (tax agent) and from buyers on the cost and quantity of purchased products;

      2) from individuals and legal entities that provided services to the audited taxpayer (tax agent), released raw materials, energy resources and auxiliary materials in the field of production and turnover of certain types of excisable goods.

      4. Sources of information may vary from case to case, depending on the circumstances, nature and type of activity of an audited taxpayer (tax agent).

Article 163. Procedure for identifying taxable and (or) tax-related items

      1. Taxable and (or) tax-related items are identified on the basis of information received in accordance with the procedure set forth in Article 162 of this Code.

      2. Information on the receipt of money on bank accounts, payment cards, and also from other payment and settlement documents of a taxpayer (tax agent), which is confirmed by a bank account statement and other information (documents) confirming the receipt of money by the taxpayer (the tax agent), is (are) used for income calculation.

      3. When individuals or organizations specified in Article 162 of this Code provide information regarding the existence of other received (receivable) income of an audited taxpayer (tax agent), the amount of these revenues shall be included in the total income amount (taxable turnover).

      4. In case of establishing the fact of receipt of currency proceeds from taxpayer’s (tax agent’s) export transactions on the basis of information provided by the National Bank of the Republic of Kazakhstan and second-tier banks, as well as by the tax authorities of the Eurasian Economic Union member states, this amount of currency proceeds is included in the sales turnover and total income.

      5. When identifying taxable and (or) tax-related items, in accordance with this article, the taxpayer’s (tax agent’s) expenses not confirmed by source documents are not deductible for the calculation of corporate income tax and for offset to calculate VAT.

      6. The tax base for excisable goods is determined on the basis of Article 466 of this Code.

      In this case, the volume of produced excisable goods is determined in accordance with industry rates of expenditure and loss of raw materials, energy resources and auxiliary materials.

      7. If a taxpayer (tax agent) has been found to have fixed assets, including construction in progress, vehicles, land plots, intangible assets, investment property, and no documents confirming their original value, the market value of the said property shall be included in the total income of this taxpayer.

      The market value of items is determined on the basis of the report of an appraiser engaged by tax authorities, who carries out his/her activity in accordance with the legislation of the Republic of Kazakhstan.

      8. Money can also be subject to individual income taxation, social taxation in case of establishing facts of withdrawing money from a bank account to pay wages and (or) transfer of money from a bank account to bank accounts of individuals. In this case, a tax obligation arises at the moment when a second-tier bank or organization carrying out certain types of banking operations executes the taxpayer’s (tax agent’s) orders to transfer (give out) appropriate amounts of money to the taxpayer (tax agent) or third parties.

      9. Information on taxable and (or) tax-related items identified by tax authorities using indirect methods is compared with the relevant data indicated by the taxpayer (tax agent) in the forms of tax returns and other reports submitted to tax authorities.

      10. If amounts of taxes and payments to the budget declared by a taxpayer (tax agent) in his/her/its tax returns exceed amounts of taxes determined by indirect methods, the tax amounts indicated by the taxpayer (tax agent) in the tax returns are accepted in the course of an audit.

      11. If an amount of income declared by a taxpayer (tax agent) in his/her/its tax returns exceeds an amount of income identified on the basis of other (additional) sources of information, the amount of income specified in the tax returns is accepted in the course of an audit.

Article 164. Identification of taxable items in individual cases

      1. If an individual’s income indicated in his/her tax returns does not correspond to his/her expenses incurred for personal consumption, including the acquisition of property, tax authorities determine the income and tax on the basis of expenses incurred with account of incomes of previous periods.

      2. Income shall be subject to taxation in cases when other persons and bodies contest the legality of this income’s receipt.

      3. If, by a court decision, income shall be collected to the budget in cases stipulated by the laws of the Republic of Kazakhstan, this income is collected inclusive of a tax paid on it.

      4. If tax authorities establish facts of the individual’s receipt of income, which is not subject to individual income tax at the source of payment and also not related to property income or other incomes established by Chapter 36 of this Code, from entrepreneurial activity he/she carries out without state registration as an individual entrepreneur, such income in the amount exceeding the level of income requiring to register as an individual entrepreneur in accordance with the civil legislation of the Republic of Kazakhstan or legislation of the Republic of Kazakhstan in the sphere of entrepreneurship, is subject to imposition of individual income tax at the rate established by paragraph 1 of Article 320 of the Code.

Chapter 19. USE OF CASH REGISTERS

Article 165. Basic definitions used in this chapter

      The following basic definitions are used in this chapter:

      1) cash settlements - payments made for the purchase of goods, performance of work, provision of services by means of cash and (or) settlements using payment cards and (or) mobile payments;

      2) a cash register maintenance center (hereinafter referred to as a maintenance center) – a business entity that carries out the maintenance of cash registers in accordance with its charter (type of activity);

      3) the state register of cash registers (hereinafter referred to as the state register) - a list of models of cash registers approved for use in the territory of the Republic of Kazakhstan by the authorized body;

      4) cash register - an electronic device with a fiscal memory unit without a data transfer function, a hardware-software complex with (without) a function(s) of data recording and (or) transfer, an electronic device with a function of data recording and (or) transfer that register and display information on monetary transactions carried out in the course of sales of goods, performance of works, rendering of services;

      5) registration card of a cash register – a record document confirming the fact of registration (deregistration) of the cash register with a tax authority;

      6) a cash register receipt – an accounting source document issued in hard or soft copy by a cash register, which confirms a monetary transaction committed by a seller (the supplier of goods, works, services) and a customer (client);

      7) self-service payment terminal - an electromechanical device for accepting cash or payments using payment cards for services rendered;

      8) cash book - a daybook used to record shift-time cash turnover, sales receipts, readings of fiscal memory or fiscal data storage medium of a cash register;

      9) the seal of a tax authority - a means of protection against unauthorized opening of the case of a cash register with a fiscal memory unit;

      10) vending machine - an electromechanical device that sells goods in automatic mode for cash or using payment cards;

      11) sales receipt – an accounting source document that confirms a monetary transaction, used in cases of technical malfunction of a cash register or power outage;

      12) sales receipt book – all sales receipts collected in a book;

      13) fiscal sign - a distinctive symbol on cash register receipts confirming the operation of a cash register in fiscal mode;

      14) fiscal data - information on monetary transactions with a fiscal sign recorded in the fiscal memory of a cash register with a fiscal memory unit or a fiscal data storage medium with a function of data recording and (or) transfer and transmitted to tax authorities;

      15) fiscal data storage medium - a software-hardware complex ensuring uncorrectable registration and non-volatile long-term storage of information on committed monetary transactions in a cash register with a function of data recording and transfer;

      16) fiscal data operator - a legal entity transferring information on monetary transactions to tax authorities online via public telecommunications networks, assigned by the authorized body in coordination with the authorized body in the field of information;

      17) fiscal report - a report on fiscal data readings over a certain time period;

      18) fiscal memory - a software-hardware complex ensuring uncorrectable shift-time registration and non-volatile long-term storage of information on committed monetary transactions in a cash register with a function of data recording and transfer;

      19) fiscal mode - the mode of operation of a cash register ensuring uncorrectable registration and non-volatile long-term storage of information on committed monetary transactions in fiscal memory or fiscal data storage medium with simultaneous transfer of information on monetary transactions to tax authorities through a fiscal data operator.

      Footnote. Article 165 as amended by the Law of the Republic of Kazakhstan dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022).

Article 166. General Provisions

      1. On the territory of the Republic of Kazakhstan, monetary settlements shall be made with the obligatory use of cash registers with the function of fixing and (or) transmitting data, the models of which are included in the state register, unless otherwise provided by this article.

      2. The provisions of paragraph 1 of this article shall not apply to monetary payments of:

      1) individuals;

      2) private bailiffs, legal advisers and mediators;

      3) in terms of the provision of services to the population for transportation in public urban transport with the issuance of tickets in the form approved by the authorized state body implementing state policy in the field of transport, in agreement with the authorized body;

      4) the National Bank of the Republic of Kazakhstan;

      5) taxpayers whose activities are located in places where there is no public telecommunications network;

      6) second-tier banks;

      7) religious associations;

      8) the National Postal Operator, with the exception of cash settlements carried out in places without public telecommunications network;

      9) made through a special mobile application.

      The persons specified in subparagraph 5) of the first part of this paragraph, when making monetary settlements, shall use cash register machines without a data transfer function, the models of which are included in the state register.

      Information about the administrative-territorial units of the Republic of Kazakhstan, on the territory of which there are no public telecommunication networks, shall be posted on the Internet resource of the authorized body.

      3. Accounting in tax authorities of cash registers used by taxpayers shall include:

      1) registration of the cash register machine;

      2) making changes to the registration data;

      3) removal of the cash register from the register.

      4. Vending machines and service payment terminals that carry out cash settlements in trade operations or the provision of services by means of cash must be equipped with cash register machines with the function of recording and (or) data transmission.

      5. When using cash registers, the following requirements shall be imposed:

      1) the cash register is registered with the tax authority prior to the commencement of activities related to cash settlements;

      2) a check of a cash register machine or a sales receipt is issued for the amount paid for a product, work, service;

      3) access of officials of tax authorities to the cash register machine is provided.

      6. The check of the cash register machine shall contain the following information:

      1) the name of the taxpayer;

      2) taxpayer identification number;

      3) the serial number of the cash register;

      4) the registration number of the cash register with the tax authority;

      5) serial number of the check;

      6) the date and time of the purchase of goods, performance of work, provision of services;

      7) the price of goods, work, services per unit;

      8) fiscal sign;

      9) the name of the fiscal data operator and the details of the Internet resource of the fiscal data operator to verify the authenticity of the control check of cash registers with the function of fixing and (or) transmitting data;

      10) the name of the product, work, service;

      11) the amount of purchased goods, works, services, their unit of measurement;

      12) the total amount of the sale of goods, work, services;

      13) the amount of value added tax, indicating the rate of value added tax taxable turnovers on the sale of goods, works, services - if the taxpayer is a payer of value added tax;

      14) the address of the place of use of the cash register;

      15) a bar code containing encoded information on the check of the cash register.

      The provisions of subparagraphs 9) and 15) of the first part of this paragraph shall not apply to checks of cash register machines without a data transfer function.

      The form and content of the control check of hardware and software systems used by second-tier banks, branches of non-resident banks of the Republic of Kazakhstan and organizations engaged in certain types of banking operations shall be established by the National Bank of the Republic of Kazakhstan in coordination with the authorized body.

      The check of cash registers used in currency exchange offices, scrap metal reception, glassware, pawnshops, shall additionally contain information on the amount of sales and the amount of purchase.

      7. The check of the cash register machine may additionally contain data provided for by the technical documentation of the manufacturer of the cash register machine, including the amount of value added tax.

      A check of a cash register with the function of fixing and (or) transmission of data, also at the request of the buyer (client), recipient of goods, works, services, must contain the identification number of the buyer (client), recipient.

      8. The procedure for using cash registers is determined by the authorized body.

      Footnote. Article 166 as amended by Law of the Republic of Kazakhstan № 241-VI dated 02.04.2019 (shall be enforced upon expiry of ten calendar days after the day of its first official publication); dated July 3, 2019 № 262-VI (effective from December 16, 2020); dated 10.12.2020 № 382-VI (effective from 01.01.2021); dated 24.06. 2021 № 53-VII (effective from 01.01.2022).

Article 167. Registration of cash registers by a tax authority

      1. Serviceable cash registers with the function of data recording and (or) transfer, the models of which are entered into the state register, except for the case established by this paragraph, shall be registered by tax authorities at the place of their use.

      In places without a public telecommunications network, cash registers without a data transfer function shall be registered by tax authorities.

      2. For tax authorities’ registration of a cash register with the function of data recording and (or) transfer, except for hardware-software complexes, a taxpayer shall submit to a tax authority:

      1) a tax application for registering a cash register by a tax authority;

      2) a cash register containing information on a taxpayer;

      3) a sales receipt book that is numbered, bound, signed and (or) sealed (if a seal is available) by the taxpayer.

      3. To register a cash register that is a hardware-software complex with a data transfer function, a taxpayer submits to a tax authority:

      1) a tax application for registering a cash register by a tax authority;

      2) a brief description of the functionality and performance specifications of the hardware-software complex;

      3) a handbook on the “Tax Inspector Workplace” module of the hardware-software complex, the model of which is submitted for registration, and provides access to it.

      4. To register a cash register without a data transfer function, except for hardware-software complexes used in places without a public telecommunications network, a taxpayer submits to a tax authority:

      1) a tax application for registering a cash register by a tax authority;

      2) a cash register containing information on the taxpayer, the input of which is possible without setting a fiscal mode;

      3) a cash book and sales receipt book that are numbered, bound, signed and (or) sealed (if a seal is available) by the taxpayer.

      5. To register a cash register that is a hardware-software complex without a data transfer function used in places without a public telecommunications network, a taxpayer submits to a tax authority the following documents:

      1) a tax application for registering a cash register by a tax authority;

      2) a brief description of the functionality and performance specifications of the hardware-software complex;

      3) a handbook on the “Tax Inspector Workplace” module of the hardware-software complex, the model of which is submitted for registration.

      6. Tax authorities shall register a cash register within three business days from the receipt of a tax application for registering a cash register by a tax authority.

      7. Registered cash registers are assigned a registration number and a cash register’s registration card is created within three business days from the receipt of the tax application for registering a cash register by a tax authority.

      8. The forms of a cash register’s registration card, a sales receipt, a cash book and a sales receipt book are approved by the authorized body.

Article 168. Changes in the registration data of the cash register machine

      1. The information specified in the registration card of the cash register machine shall be changed for one of the following reasons:

      1) information of the operator of fiscal data - on cash register machines with the function of fixing and (or) transferring data;

      2) a tax application for registering a cash register machine with a tax authority - for cash register machines without a data transfer function.

      2. Changes in the information specified in the registration card of the cash register machine shall be carried out by the taxpayer within five working days from the date of occurrence of the changes.

      3. The tax application specified in subparagraph 2) of paragraph 1 of this article shall be submitted to the tax authority on paper in person.

      4. Replacement of the registration card of a cash register shall be carried out by the tax authority at the place of registration of the cash register in the following cases:

      1) loss (damage) of the registration card of the cash register machine - within one working day from the date of receipt of the tax application for registering the cash register machine with the tax authority;

      2) changes in the information specified in the registration card of the cash register machine - within one working day from the date of receipt of the information from the fiscal data operator or the tax application provided for in subparagraph 2) of paragraph 1 of this article.

      Footnote. Article 168 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021).

Article 169. Removal of a cash register machine from a tax authority

      1. Removal of a cash register machine from the register shall be carried out in the following cases:

      1) termination of activities related to cash settlements carried out in trade operations, performance of work, provision of services;

      2) excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021);

      3) the impossibility of further application due to a technical malfunction of the cash register machine;

      4) exclusion of the cash register machine from the state register;

      5) replacement of a technically sound model of a cash register machine with a new model of a cash register;

      6) theft, loss of a cash register machine in the presence of a copy of the statement of theft to the internal affairs bodies and (or) a copy of the notice of loss published in periodicals distributed throughout the territory of the Republic of Kazakhstan;

      7) in other cases that do not contradict the tax legislation of the Republic of Kazakhstan.

      The provision of subparagraph 2) of the first part of this paragraph shall not apply to cash register machines with the function of fixing and (or) transferring data.

      2. Removal of the cash register machine from the tax authority shall be carried out on the basis of:

      1) information of the operator of fiscal data, - on cash register machines with the function of fixing and (or) transmitting data;

      2) a tax application for the deregistration of a cash register machine - for cash register machines without a data transfer function.

      3. To deregister a cash register machine without a data transfer function, with the exception of a hardware and software complex, the following shall be submitted to the tax authority at the place of its use:

      1) a tax application for deregistration of a cash register machine;

      2) a cash register machine with a fiscal memory block with a seal of the tax authority;

      3) numbered book and book of sales receipts, numbered, bound, certified by the signature of the official and the seal of the tax authority;

      4) registration card of the cash register machine.

      4. To deregister a cash register machine without a data transfer function, which is a hardware and software complex, the taxpayer shall submit to the tax authority a tax application for deregistering a cash register machine and provide access to the Tax Inspector Workstation module.

      5. Deregistration of a cash register machine shall be made by the tax authority within one business day from the date of receipt:

      1) information of the operator of fiscal data;

      2) a tax application for deregistration of a cash register machine at the tax authority.

      Footnote. Article 169 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021).

Article 170. The state register

      1. The authorized body shall maintain the state register by entering (removing) models of cash registers into (from) the state register.

      2. The procedure for entering (removing) models of cash registers into (from) the state register shall be determined by the authorized body.

Article 171. Procedure for the receipt, storage of information on monetary transactions performed in the sales of goods, works, services and its transmission to tax authorities

      In accordance with the procedure established by the authorized body, a fiscal data operator receives and stores information on monetary transactions performed in the sales of goods, performance of works, rendering of services from cash registers with the function of data recording and (or) transfer, and also transmits it to tax authorities.

      In this case, the authorized agency maintains a list of fiscal data operators by inclusion (exclusion) in (from) the list of fiscal data operator.

      The procedure for inclusion (exclusion) in (from) the list of the fiscal data operator, as well as the qualification requirements for a potential fiscal data operator shall be determined by the authorized agency in agreement with the authorized agency in the field of informatization.

      Footnote. Article 171 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced from 01.01.2019).

Chapter 20. OTHER FORMS OF TAX CONTROL

Article 172. Control over excisable goods produced in the Republic of Kazakhstan or imported into the Republic of Kazakhstan

      1. Control over excisable goods is carried out by tax authorities in terms of compliance by manufacturers, persons involved in the circulation of excisable goods, bankruptcy and rehabilitation managers when selling property (assets) of the debtor, with the procedure for marking certain types of excisable goods, defined by this article, the movement of excisable goods on the territory of the Republic of Kazakhstan, as well as by establishing excise posts.

      2. Alcoholic products, with the exception of wine in bulk and brewing products, are subject to labeling with accounting and control marks, tobacco products are subject to labeling with identification means.

      3. Marking is carried out by manufacturers and importers of excisable goods, bankruptcy and rehabilitation managers when selling property (assets) of the debtor.

      4. Alcoholic products and means of identification - tobacco products are not subject to mandatory labeling with accounting and control marks:

      1) exported outside the Republic of Kazakhstan;

      2) imported into the territory of the Republic of Kazakhstan by the owners of duty-free shops, intended for placement under the customs procedure of duty-free trade;

      3) imported into the customs territory of the Eurasian Economic Union in the customs procedures of temporary import (admission) and temporary export, including those temporarily imported into the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union for advertising and (or) demonstration purposes in single copies;

      4) moved through the customs territory of the Eurasian Economic Union in the customs procedure of customs transit, including those moved in transit through the territory of the Republic of Kazakhstan from the member states of the Eurasian Economic Union;

      5) imported (sent) to the territory of the Republic of Kazakhstan by an individual who has reached the age of twenty-one, within no more than three liters of alcoholic products, as well as by an individual who has reached eighteen years of age, tobacco and tobacco products within the limit of not more than two hundred cigarettes or fifty cigars (cigarillos) or two hundred and fifty grams of tobacco or the specified products in the assortment with a total weight of not more than two hundred and fifty grams.

      5. Circulation of excisable goods subject to marking with means of identification and (or) accounting and control marks, is prohibited in the form of storage, sale and (or) transportation of excisable products without means of identification and (or) accounting and control marks, as well as with means of identification and (or) accounting and control stamps of an unidentified sample and (or) not identifiable, except for the cases provided for in paragraph 4 of this article.

      6. Re-marking of excisable goods, specified in paragraph 2 of this article, with accounting and control stamps of a new sample is carried out within the time limits determined by the authorized body.

      7. A person engaged in the production and (or) import of alcoholic products into the Republic of Kazakhstan submits an obligation on the intended use of accounting and control marks in the production and (or) import of alcoholic products into the Republic of Kazakhstan.

      8. The obligation of the manufacturer and (or) importer on the intended use of accounting and control stamps during the production and (or) import of alcoholic products to the Republic of Kazakhstan is submitted to the territorial subdivision of the authorized body for regions, cities of republican significance and the capital before receiving the accounting and control stamps.

      9. If the producer and (or) importer fails to provide an obligation on the intended use of accounting and control stamps during the production and (or) import of alcoholic products to the Republic of Kazakhstan, accounting and control stamps shall not be issued.

      10. The obligation of the manufacturer and (or) importer on the intended use of accounting and control stamps in the production and (or) import to the Republic of Kazakhstan of alcoholic products shall be ensured by depositing money on the account of temporary placement of money of the territorial unit of the authorized body for oblasts, cities of republican status and the capital, and in any of the following ways:

      1) bank guarantee;

      2) a guarantee;

      3) pledge of property.

      11. The account for the temporary placement of money is opened by the central authorized body for budget execution to the territorial divisions of the authorized body by regions, cities of republican significance and the capital.

      12. The account of temporary placement of money of the authorized body for regions, cities of republican significance and the capital is intended for depositing money by a person engaged in the production and (or) import of alcoholic products into the Republic of Kazakhstan.

      Depositing money to the account of temporary placement of money is made in the national currency of the Republic of Kazakhstan.

      13. In case of non-fulfillment by the manufacturer and (or) importer of the obligation on the intended use of accounting and control stamps during the production and (or) import of alcoholic products to the Republic of Kazakhstan secured with money, the territorial subdivision of the authorized body for regions, cities of republican significance and the capital, after five working days, transfers money from the account of temporary placement of money to the budget revenue.

      14. Refund (offset) of money deposited to the account of temporary placement of money of the authorized body for regions, cities of republican significance and the capital is carried out within ten working days after the submission of a report on the fulfillment of the obligation of the manufacturer and (or) importer on the intended use of accounting and control stamps during the production and (or) import of alcoholic products into the Republic of Kazakhstan.

      15. In accordance with this article:

      1) the rules for labeling (re-labeling) of alcoholic products, with the exception of wine in bulk and brewing products, with the accounting and control marks, as well as the forms, content and security elements of accounting and control marks are approved by the authorized body;

      2) the rules for obtaining, recording, storing, issuing of accounting and control stamps and submitting an obligation, a report from the manufacturer and (or) importer on the intended use of accounting and control marks during the production and (or) import of alcoholic products into the Republic of Kazakhstan, as well as the procedure for accounting and the amount of security for such an obligation is approved by the authorized body;

      3) the procedure for organizing the activities of an excise post is determined by the authorized body;

      4) the list of certain types of excisable goods, which are subject to the obligation to draw up accompanying waybills for goods, as well as the procedure for their execution and document flow, are established in accordance with Article 176 of this Code.

      16. Tax authorities establish excise posts on the territory of a taxpayer engaged in the production of ethyl alcohol and alcoholic products (except for brewing products), gasoline (except for aviation), diesel fuel and tobacco products.

      17. The location and the staff of the excise post, the rules of its work are determined by the tax authority.

      The staff of the excise post is formed from among the officials of the tax authority.

      18. An official of the tax authority, located at the excise post, exercises control over:

      1) compliance by the taxpayer with the requirements of the legislation of the Republic of Kazakhstan regulating the production and circulation of excisable goods;

      2) withdrawal and (or) release of excisable goods exclusively through measuring devices or sale (bottling) through metering devices, as well as operation of such metering devices in a sealed form;

      3) observance by the taxpayer of the procedure for marking certain types of excisable goods;

      4) movement of finished products, accounting and control marks or means of identification.

      19. An official of a tax authority who is at an excise post has the right to:

      1) inspect, in compliance with the requirements of the legislation of the Republic of Kazakhstan, the administrative, production, storage, trade, utility premises of the taxpayer used for the production, storage and sale of excisable goods;

      2) be present at the sale of excisable goods;

      3) inspect freight vehicles leaving (entering) from the territory (on the territory) of the taxpayer.

      20. An official of a tax authority who is at an excise post has other rights provided for by the procedure for organizing the activities of an excise post.

      Footnote. Article 172 - as amended by the Law of the Republic of Kazakhstan dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022); as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 173. Control over transfer pricing

      Tax authorities exercise control over transfer pricing for transactions in accordance with the procedure and in the cases provided for by the legislation of the Republic of Kazakhstan on transfer pricing.

Article 174. Control over compliance with the procedure for recording, storing, valuing, further use and sale of property converted (received) into state ownership

      1. A tax authority exercises control over compliance with the procedure for recording, storing, valuing, further use and sale of property converted (received) into state ownership, over full and timely receipt of money by the budget in the event of its sale, as well as the procedure for transferring property converted (received) into state ownership in accordance with the procedure and within the time limits established by the Government of the Republic of Kazakhstan.

      2. The procedure for recording, storing, valuing, further use and sale of property converted (received) into state ownership is approved by the Government of the Republic of Kazakhstan.

Article 175. Monitoring of activities of authorized state bodies, local executive bodies and the State Corporation “Government for Citizens”

      Footnote. The heading of Article 175 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

      1. The tax authorities shall conduct monitoring of the activities of authorized state bodies, local executive bodies and the State Corporation “Government for Citizens” in the manner prescribed by this article.

      Monitoring of activities of the authorized state bodies and the State Corporation “Government for Citizens” shall be conducted in terms of correctness of the calculation, completeness of the collection and timeliness of payments transfer to the budget, and also reliability and timeliness of information provided to the tax authorities.

      Activities of local executive bodies are controlled in terms of their correct calculation, full collection and timely transfer of payments to the budget, timely submission of reliable information on property tax, vehicle tax, land tax and payments to tax authorities.

      The ground for conducting monitoring of the activities of authorized state bodies, local executive bodies and the State Corporation “Government for Citizens” (hereinafter -the authorized state bodies for the purposes of this article) shall be the decision of the tax authorities on appointing control (hereinafter - the decision) in the form established by the authorized body containing the following details:

      1) the decision’s date and registration number by tax authorities;

      2) the name and identification number of the authorized state body;

      3) the ground for taking control measures;

      4) the positions, last names, first names, patronymics (if they are indicated in identity documents) of tax officials exercising control, as well as specialists of other state bodies involved in control activity in accordance with this article;

      5) the time frame of control;

      6) period of control;

      7) issues of control;

      8) a note made by the authorized state body of its familiarization with and receipt of the decision.

      The decision is subject to state registration by a state body that carries out statistical activities in the field of legal statistics and special accounts within its competence, prior to the commencement of control.

      2. Tax officials indicated in the decision, other persons involved in carrying out control in accordance with this article, and authorized state bodies are control participants.

      When exercising control, authorized state bodies assist tax authorities in obtaining documents and information required for exercising control, in tax officials’ access to taxable items for inspection.

      Authorized state bodies may be checked for one and several types of taxes and payments to the budget at the same time.

      In case of a hindrance to obtaining documents and information and also to inspecting taxable items, an act on denial of entry to tax officials for exercising control shall be drawn up.

      The act on denial of entry to tax officials for exercising control is signed by tax officials exercising control and the authorized state body. In case of refusal to sign this act, the authorized state body is obliged to give written explanations of a reason for the refusal.

      The control is deemed to begin on the date of the authorized state body’s receipt of a copy of the decision or the date of drawing up an act on the authorized state body’s refusal to sign a copy of the decision.

      In case of the authorized state body’s refusal to sign a copy of the decision, a tax official carrying out a control activity draws up an act on the refusal to sign, in the presence of (at least two) witnesses. The act on the refusal to sign shall specify:

      1) the place and date of its compilation;

      2) the last name, first name and patronymic (if it is indicated in an identity document) of the tax official that drew up the act;

      3) the last name, first name and patronymic (if it is indicated in an identity document), identity card number, address of the place of residence of the witnesses;

      4) the number, date of decision, name of the authorized state body, its identification number;

      5) the circumstances of the refusal to sign the copy of the decision.

      The authorized state body’s refusal to receive the decision is not a ground for the abolition of tax control.

      3. The time frame of control shall not exceed thirty business days from the delivery of the decision on control to the authorized state body. The specified period can be extended up to fifty business days by the tax authority that scheduled the control.

      Control over activities of authorized state bodies may not be carried out more often than once a year.

      4. The time frame of control shall be suspended for time periods beginning on the date of delivery of the tax authority’s requests for submitting documents to the authorized state body and ending on the date of the authorized state body’s submission of the documents requested for control, as well as for those beginning on the date of sending the tax authority’s request to other territorial tax authorities, state-run banks and organizations carrying out certain types of banking operations, and other organizations operating in the territory of the Republic of Kazakhstan, and ending on the date of receipt of information and documents following the request.

      5. In case of suspension (resumption) of the time frame of control, tax authorities shall send to the authorized state bodies a notification with the following details:

      1) the date and registration number in the tax authority of a notification of suspension (resumption) of the time frame of control;

      2) the name of the tax authority;

      3) the name and identification number of the audited authorized state body;

      4) the date and registration number of the suspended (renewed) decision;

      5) the ground for suspending (resuming) control;

      6) the date of delivery and receipt of the notification of suspension (resumption) of the time frame of control.

      When extending, suspending the time frame, period and (or) altering the list of control participants, a new decision is issued in the form established by the authorized body in addition to the one issued earlier.

      6. After completing control measures, a tax official shall draw up a control act specifying:

      1) the place of control, the date of drawing up the control act;

      2) the name of the tax authority;

      3) the positions, last names, first names, patronymics (if they are indicated in identity documents) of the tax officials hat conducted the control activity;

      4) the name, identification number and address of the authorized state body;

      5) the last names, first names, patronymics (if they are indicated in identity documents) of the head and officials of the authorized state body;

      6) the positions, last names, first names, patronymics (if they are indicated in identity documents) of officials of the authorized state body, with whose knowledge and in whose presence control was exercised;

      7) information on the previous control and measures taken to eliminate earlier revealed violations;

      8) the results of the conducted control;

      9) the positions, last names, first names, patronymics (if they are indicated in identity documents) of specialists of other state bodies involved in the exercise of control.

      7. If an official of the authorized state body refuses to sign a copy of the control act, the tax official exercising control shall draw up an act on refusal to sign in the presence of (at least two) witnesses. The act on refusal to sign shall specify:

      1) the place and date of its drawing up;

      2) the last name, first name and patronymic (if it is indicated in an identity document) of the tax official that drew up the act;

      3) the last name, first name and patronymic (if it is indicated in an identity document), the number of the identity document, the place of residence of the witnesses;

      4) the number, date of decision, the name of the authorized state body, its identification number;

      5) the circumstances of the refusal to sign a copy of the decision.

      8. In case of violations revealed as a result of control measures, tax authorities shall issue a request for elimination of violations of the tax legislation of the Republic of Kazakhstan.

      The request to eliminate violations of the tax legislation of the Republic of Kazakhstan (hereinafter referred to as the request) is a tax authority’s notification sent to the authorized state body in hard copy requiring it to eliminate the violations specified in the control act by the state body. The form of the request is established by the authorized body.

      The request shall specify:

      the name of the authorized state body;

      the identification number;

      the ground for for the request;

      the date of the request;

      the amount to be collected to the budget by the authorized state body.

      The request shall be sent within five business days from the delivery of the control act to the head (the person acting as head) of the audited authorized state body by hand against signature or in any other way confirming its dispatch and receipt.

      The request is subject to execution by the authorized state body within thirty business days from its delivery (receipt).

      9. Collection of tax debts discovered as a result of control is carried out by authorized state bodies responsible for correct calculation, full collection and timely transfer of taxes and payments to the budget.

      10. The authorized state bodies are responsible for correct calculation, full collection and timely transfer of taxes and payments to the budget, as well as for reliable information and its timely submission to tax authorities in accordance with the laws of the Republic of Kazakhstan.

      Footnote. Article 175 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 176. Control over the observance of the procedure of registration of accompanying invoices for goods

      The tax authorities shall exercise control over compliance with the procedure for issuing accompanying invoices for goods:

      1) when moving, selling and (or) shipping goods on the territory of the Republic of Kazakhstan, including in the international road transportation between the member states of the Eurasian Economic Union;

      2) when importing goods into the territory of the Republic of Kazakhstan from the territory of states that are not members of the Eurasian Economic Union and member states of the Eurasian Economic Union;

      3) when exporting goods from the territory of the Republic of Kazakhstan to the territory of states that are not members of the Eurasian Economic Union and member states of the Eurasian Economic Union.

      The obligation to issue accompanying invoices for goods shall arise in the following terms:

      1) when moving, selling and (or) shipping goods on the territory of the Republic of Kazakhstan - no later than the start of moving, selling and (or) shipping of goods;

      2) importing goods into the territory of the Republic of Kazakhstan:

      from the territory of states that are not members of the Eurasian Economic Union - no later than the beginning of the movement, sale of goods that have undergone customs clearance;

      from the territory of the member states of the Eurasian Economic Union - before crossing the state border of the Republic of Kazakhstan;

      3) at the exportation of goods from the territory of the Republic of Kazakhstan to the territory of the states that are not members of the Eurasian Economic Union, and the member states of the Eurasian Economic Union - no later than the beginning of the movement, sale and (or) shipment of goods;

      4) when carrying out international road transportation from the territory of one member state of the Eurasian Economic Union to the territory of another member state of the Eurasian Economic Union through the territory of the Republic of Kazakhstan - at the automobile checkpoint when crossing the state border of the Republic of Kazakhstan.

      The list of goods subject to the obligation to draw up accompanying invoices for goods, as well as the procedure for registration and their document flow, shall be established by the authorized body.

      Footnote. Article 176 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021).

Article 176-1. Traceability of circulation of goods imported into customs territory of the Eurasian Economic Union

      1. Traceability of the circulation of goods imported into the customs territory of the Eurasian Economic Union, in accordance with an international treaty ratified by the Republic of Kazakhstan, is carried out by organizing a system for accounting of goods subject to traceability, and operations related to the circulation of such goods, using the national traceability system in accordance with an international treaty ratified by the Republic of Kazakhstan.

      2. The national traceability system is an information system of electronic invoices, which ensures the collection, accounting and storage of information about goods subject to traceability, and transactions related to the circulation of such goods, in the manner and terms determined by an international treaty ratified by the Republic of Kazakhstan.

      3. Taxpayers involved in the circulation of goods subject to traceability are required to:

      issue accompanying documents in the form of electronic documents, except for the case when execution in the form of electronic documents is impossible due to a malfunction of information systems caused by technical failures, disruptions in the operation of communication facilities (telecommunication networks and the Internet information and telecommunication network), power outages, and also in other cases determined in the manner established by an international treaty ratified by the Republic of Kazakhstan;

      provide complete and reliable information to be included in the national traceability system.

      The accompanying document of the national traceability system is an electronic invoice.

      4. For non-fulfillment or improper fulfillment of obligations for traceability of the circulation of goods arising from an international treaty ratified by the Republic of Kazakhstan, taxpayers bear responsibility established by the laws of the Republic of Kazakhstan.

      5. The authorized body ensures:

      1) the functioning of the mechanism for traceability of the circulation of goods subject to traceability, in accordance with an international treaty ratified by the Republic of Kazakhstan;

      2) sending information contained in the national traceability system about goods subject to traceability and transactions related to the circulation of such goods to the relevant member state of the Eurasian Economic Union in accordance with an international treaty ratified by the Republic of Kazakhstan.

      6. The rules for the functioning of the goods traceability mechanism are approved by the authorized body.

      Footnote. Chapter 20 is supplemented by Article 176-1, in accordance with the Law of the Republic of Kazakhstan dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022).

SECTION 4. APPEAL AGAINST AUDIT FINDINGS, HORIZONTAL MONITORING RESULTS AND ACTIONS (INACTION) OF TAX OFFICIALS

      Footnote. Heading of Section 4 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2022).

CHAPTER 21. PROCEDURE FOR FILING AN APPEAL AGAINST AN AUDIT FINDINGS REPORT, NOTICE OF HORIZONTAL MONITORING RESULTS

      Footnote. Heading of Chapter 21 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2022).

Article 177. General provisions

      1. An appeal against an audit findings report shall be filed and considered in accordance with the procedure set forth in Articles 178-186 of this Code.

      2. The taxpayer (tax agent) has the right to appeal against the notification of the audit findings, as well as the notice of the horizontal monitoring results in court.

      Footnote. Article 177 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2022).

Article 178. The procedure for filing an appeal by a taxpayer (tax agent)

      1. A taxpayer (tax agent) files an appeal against an audit findings report with the authorized body within thirty business days from the day following the delivery of the report to the taxpayer (tax agent).

      In this case, a taxpayer (tax agent) shall send a copy of the appeal to the tax authorities that conducted the tax audit and considered the taxpayer’s (tax agent’s) objections to a preliminary tax audit act.

      The date of filing an appeal with the authorized body, depending on the method of filing, is:

      1) the date of the appeal’s registration by the authorized body – in person without prior arrangement;

      2) the date of receipt by a postal or other communications organization - by mail;

      3) electronically – the date of sending through the “electronic government” web portal.

      This method shall apply to a taxpayer (tax agent) interacting with tax authorities electronically in accordance with the legislation of the Republic of Kazakhstan on electronic documents and electronic digital signatures.

      2. Given a good reason for missing the deadline set forth in paragraph 1 of this article, this deadline can be restored by the authorized body considering the complaint, at the request of a taxpayer (tax agent) submitting the complaint.

      3. For the purposes of restoring the missed deadline for submitting a complaint, the authorized body recognizes a reason to be good if this is temporary incapacity for work of an individual in whose respect a tax audit has been conducted as well as of the head and (or) the chief accountant (if any) of the taxpayer (tax agent).

      The provisions of this paragraph apply to individuals in whose respect a tax audit was conducted, as well as to taxpayers (tax agents) whose organizational structure does not provide for persons acting as above-mentioned persons during their absence.

      In this case, a document confirming the period of temporary incapacity for work of the persons specified in part one of this paragraph and a document establishing the organizational structure of such a taxpayer (tax agent) must be attached to the request for restoring the missed deadline for submitting a complaint by the taxpayer (tax agent).

      4. The authorized body meets a taxpayer’s (tax agent’s) request to restore the missed deadline for submitting a complaint if the complaint and request are submitted by the taxpayer (tax agent) within ten business days from the last day of temporary incapacity for work of the persons specified in part one of paragraph 3 of this article.

      5. A taxpayer (tax agent), who submitted a complaint to the authorized body, may withdraw it in his/her written application prior to a decision on this complaint. The withdrawal of a complaint by a taxpayer (tax agent) does not deprive him/her of the right to file a second complaint, provided that the deadlines set forth in paragraph 1 of this article are observed.

      A taxpayer (tax agent) is not entitled to withdraw the complaint within the period running from the date of scheduling a thematic audit until its completion.

      Footnote. Article 178 as amended by the Law of the Republic of Kazakhstan dated 12.12.2023 № 45-VIII (shall be enforced from 01.01. 2024).

Article 179. The form and content of a taxpayer’s (tax agent’s) complaint

      1. A taxpayer (tax agent) shall file a complaint in writing.

      2. The complaint must contain:

      1) the name of the authorized body to which the complaint is submitted;

      2) the last name, first name and patronymic (if it is indicated in an identity document) or full name of the person filing the complaint, his/her/its place of residence (location);

      3) identification number;

      4) the name of the tax authority that conducted a tax audit;

      5) circumstances, on which a person submitting a complaint grounds his/her claims, and evidence supporting these circumstances;

      6) the date of signing the complaint by the taxpayer (tax agent);

      7) the list of attached documents.

      3. The complaint may contain other information relevant to the resolution of the dispute.

      4. The complaint is signed by a taxpayer (tax agent) or by a person who is his/her representative.

      5. The following documents shall be attached to the complaint:

      1) documents confirming circumstances, on which the taxpayer (tax agent) grounds his/her claims;

      2) other documents relevant to the case.

Article 180. Refusal to consider a complaint

      1. The authorized body refuses to consider a taxpayer’s (tax agent’s) complaint in case:

      1) the taxpayer (tax agent) submits a complaint after the appeal period established by part one of paragraph 1 of Article 178 of this Code has expired;

      2) of non-compliance of the taxpayer’s (tax agent’s) complaint with the requirements established by Article 179 of this Code;

      3) a complaint is filed by a person who is not the taxpayer’s (tax agent’s) representative;

      4) the taxpayer (tax agent) has filed a statement of claim on the issues set out in the complaint with court.

      2. In the cases provided for in subparagraphs 1), 2) and 3) of paragraph 1 of this article, the authorized body shall notify the taxpayer (tax agent) in writing of its refusal to consider the complaint within ten business days from the registration of the complaint.

      The authorized body shall notify the taxpayer (tax agent) of the refusal to consider the complaint in the case provided for in subparagraph 4) of paragraph 1 of this article, in writing, specifying a reason for such a refusal within ten business days from establishing the fact of the taxpayer’s (tax agent’s) appeal to the court.

      3. In the cases provided for by subparagraphs 2) and 3) of paragraph 1 of this article, the authorized body’s refusal to consider the complaint does not deprive the taxpayer (tax agent) of the right to reappeal within the period established by part one of paragraph 1 of Article 178 of this Code, if he/she/it eliminates violations.

Article 181. Procedure for considering a complaint submitted to the authorized body

      1. A reasoned decision on a taxpayer’s (tax agent’s) complaint shall be made within thirty business days from the complaint’s registration, and on complaints of taxpayers subject to tax monitoring - within forty-five business days from the complaint’s registration, except for cases of extension and suspension of the terms of consideration of the complaint in accordance with Article 183 of this Code.

      2. The authorized body, when considering a taxpayer’s (tax agent’s) complaint, has the right to schedule a thematic audit, as well as a repeat thematic audit in accordance with the procedure set forth in Article 186 of this Code.

      3. Consideration of a complaint is limited to the issues complained of by the taxpayer (tax agent).

      4. If, for consideration of his/her/its complaint, a taxpayer (tax agent) submits documents not produced during a tax audit, the authorized body is entitled to verify such documents during thematic and (or) repeat thematic audits fixed in accordance with the procedure set forth in Article 186 of this Code.

      5. When considering a taxpayer’s (tax agent’s) complaint, the authorized body, if necessary, has the right:

      1) to send written requests to the taxpayer (tax agent) and (or) to the tax authorities that conducted the tax audit and considered the taxpayer’s (tax agent’s) objections to a preliminary tax audit act, for additional information or explanations on the issues specified in the complaint;

      2) to send inquiries to state bodies, relevant bodies of foreign states and other organizations about issues within the competence of such bodies and organizations;

      3) to meet with the taxpayer (tax agent) for discussing issues specified in the complaint;

      4) to ask tax officials that participated in the tax audit and considered the taxpayer’s (tax agent’s) objections to the preliminary tax audit act, for additional information and (or) explanations on arising issues.

      6. It is prohibited to interfere with activities of the authorized body exercising its powers to consider the complaint and to exert influence on the persons involved in the complaint’s consideration.

Article 182. Issuance of a decision pursuant to consideration of a complaint

      1. The authorized body sets up an appeals commission for the consideration of complaints about audit findings reports.

      The composition and status of the appeals commission are determined by the authorized body.

      Having considered a complaint, the authorized body shall issue a reasoned decision taking into account the appeals commission’s decision.

      2. As a result of consideration of a taxpayer’s (tax agent’s) complaint about an audit findings report, the authorized body makes one of the following decisions:

      1) to leave unchanged the audit findings report complained of and to reject the complaint;

      2) to cancel the complained audit findings report in full or in part.

      3. The decision on the complaint shall be sent in writing or handed to the person who filed the complaint, and a copy shall be sent to the tax authorities that conducted the tax audit and examined the objections of the taxpayer (tax agent) to the preliminary tax audit report.

      4. In case of partial cancellation of the report complained of pursuant to the consideration of the complaint, the tax authority that conducted the tax audit shall issue a notification of the results of consideration of the taxpayer’s (tax agent’s) complaint about the audit findings report and send it to the taxpayer (tax agent) within the time limits specified in subparagraph 11) of paragraph 2 of Article 114 of this Code.

      5. The decision of the authorized body made on the ground and in accordance with the procedure set forth in this Code is mandatory for execution by tax authorities.

      Footnote. Article 182 as amended by the Law of the Republic of Kazakhstan dated 12.12.2023 № 45-VIII (shall be enforced from 01.01. 2024).

Article 183. Suspension and (or) extension of the time period for consideration of a complaint

      1. The period for consideration of a complaint set forth in paragraph 1 of Article 181 of this Code shall be suspended in case of:

      1) conducting thematic and repeat thematic audits - for a time period from the date of such audits, in accordance with the procedure set forth in Article 186 of this Code, until the expiration of fifteen business days after the authorized body’s receipt of an audit act;

      2) sending inquiries to state bodies, relevant bodies of foreign states and other organizations about issues within the competence of such bodies and organizations - for a time period from the date of sending such an inquiry until the receipt of a reply.

      2. The authorized body shall notify the taxpayer (tax agent) of suspension of the period for consideration of the complaint in writing, specifying reasons for the suspension within three business days from the date of fixing an audit and (or) sending an inquiry.

      3. The period for consideration of a complaint set forth in paragraph 1 of Article 181 of this Code shall be extended in case of:

      1) the taxpayer’s (tax agent’s) submission of annex (annexes) to the complaint - for fifteen business days.

      In this case, the period set forth in paragraph 1 of Article 181 of this Code shall be extended for the period indicated in this subparagraph in each case of subsequent submission of annexes to the complaint;

      2) additional consideration of the complaint by the authorized body, if necessary, - up to ninety business days.

      In case of extending the period for considering the complaint in accordance with this subparagraph, the authorized body shall send a notification to the taxpayer (tax agent) within three business days from the extension of the period for consideration of the complaint.

Article 184. The form and content of the authorized body’s decision

      A decision of the authorized body on the results of consideration of a complaint shall indicate:

      1) the date of the decision;

      2) the name of the authorized body to which the taxpayer’s (tax agent’s) complaint was submitted;

      3) the last name, first name, patronymic (if it is indicated in an identity document) or full name of the taxpayer (tax agent) who filed the complaint;

      4) identification number of the taxpayer (tax agent);

      5) a summary of the audit findings report complained of;

      6) the subject-matter of the complaint;

      7) the justification with reference to the rules of international treaties ratified by the Republic of Kazakhstan and (or) the legislation of the Republic of Kazakhstan in accordance with which the authorized body made a decision on the complaint.

Article 185. The effect of submitting a complaint (application) to the authorized body or a court

      The taxpayer’s (tax agent’s) submission of a complaint (application) to the authorized body or a court shall suspend the execution of an audit findings report in the part complained of.

      When filing a complaint with an authorized body, the execution of an audit findings report in the part complained of shall be suspended pending a decision on the complaint.

      If a taxpayer (tax agent) submits an application to a court, the execution of an audit findings report in the part complained of is suspended from the day the court initiated proceedings in the application until the judicial act enters into force.

Article 186. Procedure for fixing and conducting a thematic audit

      1. The authorized body, when considering a taxpayer’s (tax agent’s), may, if necessary, fix a thematic audit.

      2. A document on fixing a thematic audit shall be made in writing specifying issues to be audited.

      In this case, a tax authority that conducted the tax audit, the results of which are being complained of, shall not be charged with carrying out a thematic audit, except for the case when the tax audit complained of was conducted by the authorized tax authority.

      3. A thematic audit shall be carried out in accordance with the procedure and within the time limits established by this Code. A thematic audit shall commence within ten business days from the tax authority’s receipt of a document on carrying out such an audit.

      4. The authorized body may fix a thematic audit again, in case of insufficient clarity or fullness of the data and also if new issues have arisen with respect to the circumstances and documents previously checked in a thematic audit.

      5. A decision on the results of consideration of the complaint shall be made with account of results of thematic and (or) repeat thematic audits. However, in case of the authorized body’s disagreement with the results of such audits, it has the right not to take them into account when issuing a decision on the complaint, but such disagreement shall be reasoned.

Chapter 22. PROCEDURE FOR THE APPEAL OF ACTIONS (INACTION) OF TAX OFFICIALS

Article 187. The right to appeal

      A taxpayer and a tax agent have the right to appeal against actions (inaction) of tax officials to a higher-level tax authority or a court.

Article 188. Procedure for appeal

      Actions (inaction) of tax officials are appealed in accordance with the procedure established by the laws of the Republic of Kazakhstan.

2. SPECIAL PART SECTION 5. GENERAL PROVISIONS

Article 189. Types of taxes, payments to the budget

      1. The Republic of Kazakhstan has the following:

      1) taxes:

      corporate income tax;

      individual income tax;

      value added tax;

      excise taxes;

      rental tax on exports;

      special payments and taxes of subsoil users;

      social tax;

      vehicle tax;

      land tax;

      property tax;

      gambling business tax;

      single land tax;

      2) payments to the budget:

      state duty;

      levies;

      payment for:

      use of licenses for certain types of activities;

      use of land plots;

      use of surface water resources;

      negative impact on the environment;

      use of wildlife;

      forest use;

      use of specially protected natural areas;

      use of the radio-frequency spectrum;

      provision of long-distance and (or) international telephone communication, as well as cellular communication;

      placement of outdoor (visual) advertisements;

      digital mining.

      2. For the purposes of application of international treaties, VAT and excise duties are indirect taxes.

      3. The amounts of taxes and payments to the budget are transferred to relevant budgets in accordance with the procedure set forth in the Budget Code of the Republic of Kazakhstan and the law on the republican budget.

      Footnote. Article 189 as amended by the Law of the Republic of Kazakhstan dated 02.01.2021 № 402-VI (effective from 01.01.2022); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2022).

Chapter 23. TAX ACCOUNTING

Article 190. Tax accounting and accounting records

      1. Tax accounting is the process of maintenance of accounting records by a taxpayer (tax agent) in accordance with the requirements of this Code for the purposes of collating and systematizing information on taxable and (or) tax-related items, as well as calculating taxes and payments to the budget and drawing up tax returns.

      Consolidated tax accounting is tax accounting carried out by an authorized representative of parties to a joint activity agreement in the form of a simple partnership, both for the activity as a whole, and for participatory interest of each party to the joint activity agreement.

      2. Accounting records include:

      1) accounting documents - for persons who are responsible for their maintenance, in accordance with the Law of the Republic of Kazakhstan “On Accounting and Financial Reporting”;

      2) standard audit file - for persons voluntarily submitting this file;

      3) accounting source documents - for persons specified in paragraph 4 of this article;

      4) tax forms;

      5) tax accounting policy;

      6) other documents that are the basis for identifying taxable and tax-related items, as well as for calculating a tax obligation.

      For the purposes of this paragraph, accounting documentation or primary accounting documents drawn up in the information system of electronic invoices using an electronic digital signature shall also be recognized as accounting records.

      3. Unless otherwise specified in paragraph 4 of this article, tax accounting is based on accounting data. The procedure for maintaining accounting records is established by the legislation of the Republic of Kazakhstan on accounting and financial reporting.

      4. Persons who are not required to maintain accounting records and draw up financial statements by the Law of the Republic of Kazakhstan “On Accounting and Financial Reporting”, organize and maintain tax accounting in accordance with this chapter, Chapter 24 of this Code and the rules approved by the authorized body.

      Tax accounting of insurance, reinsurance companies related to the activities of concluding and executing insurance (reinsurance) contracts shall be based on reporting data established by the National Bank of the Republic of Kazakhstan, with regard to the requirements of the authorized body for regulation, control and supervision of the financial market and financial organizations, coordinated with the authorized body and the authorized tax policy body.

      5. A taxpayer (tax agent), independently and (or) through an authorized representative of parties to a joint activity agreement responsible for the consolidated tax accounting, organizes tax accounting and determines the forms of collation and systematization of information in the form of tax registers so as to ensure:

      1) the collection of full and reliable information on the accounting procedure, for tax purposes, for transactions carried out by a taxpayer (tax agent) during a taxable period;

      2) decoding of each line of tax return forms;

      3) the drawing up of reliable tax returns;

      4) provision of information to tax authorities for tax control.

      6. The procedure for maintaining tax accounting is established by the tax accounting policy - a document approved by the taxpayer (tax agent) independently with account of the requirements of this Code.

      The tax accounting policy, excepting the tax accounting policy of a taxpayer who, in accordance with the Law of the Republic of Kazakhstan On Accounting and Financial Reporting, is not obliged to maintain accounting records and prepare financial statements, may be included as a separate section in the accounting policy, developed in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

      7. Individual entrepreneurs applying special tax regimes for small businesses on the basis of a patent, a simplified declaration or using a special mobile application, approve the tax accounting policy in the form established by the authorized body.

      Footnote. Article 190 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2018); dated 24.06. 2021 № 53-VII (effective from 01.01.2022); dated 21.12.2022 № 165-VII (enforcement, see art 4).

Article 191. Requirements to the tax accounting policy

      1. The tax accounting policy shall stipulate the following provisions:

      1) the forms and procedure for drawing up tax registers developed by the taxpayer (tax agent) independently;

      2) the names of the positions of persons responsible for compliance with the tax accounting policy;

      3) the procedure for maintaining separate tax accounting records in cases when this Code provides for an obligation to maintain such accounting;

      4) the procedure for maintaining separate tax accounting records in case of subsoil use operations;

      5) the methods chosen by the taxpayer to include expenses into deductibles for the purpose of calculating corporate income tax, as well as for offsetting VAT;

      6) the policy for identifying hedged risks, hedged items and hedging instruments used with respect to them, the method of assessing the degree of hedge effectiveness in case of hedging transactions;

      7) the policy for recording income on Islamic securities in case of transactions with Islamic securities;

      8) depreciation rates for each subgroup, a group of fixed assets with account of the provisions of paragraph 2 of Article 271 of this Code;

      9) in case of issuance of invoices in accordance with this Code by structural units of a resident legal entity that is a VAT payer, the code of each of these structural units used in the numbering of invoices to identify such a structural unit;

      10) the maximum number of digits used in the numbering of invoices being issued.

      The provisions of subparagraphs 4), 8), 9) and 10) of part one of this paragraph shall not apply to persons that are not responsible for maintaining accounting records and drawing up financial statements in accordance with the legislation of the Republic of Kazakhstan.

      2. The tax accounting policy for joint activities is approved by parties to a joint activity agreement in accordance with the procedure and on the grounds established by this Code.

      3. When carrying out a subsoil use activity within the framework of a simple partnership (consortium) under a production sharing agreement (contract), the tax accounting policy, along with the requirements of paragraph 1 of this article, shall include the method of fulfilling a tax obligation for each type of taxes and payments to the budget provided for by the tax legislation of the Republic of Kazakhstan by partners of a simple partnership and (or) operator, which is selected in accordance with paragraph 3 of Article 722 of this Code.

      4. The following provisions of the tax accounting policy shall be in effect for at least one calendar year:

      the procedure for maintaining separate tax accounting records;

      the methods chosen by the taxpayer to include expenses into deductibles for the purposes of calculating corporate income tax.

      The methods chosen by the taxpayer for offsetting VAT shall be valid for:

      at least one taxable period established for the purposes of VAT calculation - in the case provided for by subparagraph 6) of paragraph 2 of Article 407 and (or) paragraph 3 of Article 407 of this Code;

      at least one calendar year - in other cases.

      5. The taxpayer (tax agent) alters and (or) supplements the tax accounting policy either by:

      1) approval of a new tax accounting policy or its new section, developed in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting;

      2) introducing amendments and (or) additions to the current tax accounting policy or to a section of the current accounting policy developed in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

      6. A taxpayer (tax agent) is not allowed to introduce amendments and (or) additions to the tax accounting policy:

      1) for an audited taxable period - during the period of comprehensive and thematic audits;

      2) for a taxable period complained of - during the period of filing and consideration of a complaint about an audit findings report, taking into account the renewed period for filing a complaint;

      3) for taxable periods with respect to which a tax audit was conducted.

      7. A subsoil user is obliged to indicate a decision on application of the provisions of Article 259 of this Code in his/her/its tax accounting policy.

      Footnote. Article 191 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2018).

Article 192. Tax accounting rules

      1. Unless otherwise established by this Code, a taxpayer (tax agent) shall maintain tax accounting records in tenge by the accrual method in accordance with the procedure and under the conditions established by this Code.

      2. The accrual method is an accounting method, according to which the results of operations and other events are recognized after they are committed, also from the day of performance of works, rendering of services, shipment and transfer of goods to the buyer or his/her/its authorized person for the purpose of selling or registering property, and not from the date of receipt or payment of money or its equivalent.

      3. On the basis of tax accounting for the results of a taxable period, a taxpayer (tax agent) identifies taxable and tax-related items and calculates taxes and payments to the budget.

      4. For tax purposes accounting of the exchange rate difference, including determination of the exchange difference amount, shall be carried out in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

      5. Inventory accounting shall be carried out in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting. Herewith, for tax purposes, the cost of inventories is determined without including the change in the value of inventories by writing it off to its possible net realizable value and recovery in respect of the previous write-off of inventories caused by an increase in the possible net realizable price.

      Footnote. Article 192 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2018).

Article 193. Requirements to the compilation and retention of accounting records

      1. Accounting records are drawn up by a taxpayer (tax agent) in hard and (or) soft copy in the Kazakh and (or) Russian languages.

      If individual documents are drawn up in foreign languages, a tax authority has the right to require a taxpayer (tax agent) to translate them into Kazakh or Russian.

      2. When compiling accounting records in electronic form, the taxpayer (tax agent) is obliged during a tax audit at the request of officials of tax authorities to provide copies of such records on paper, except invoices, accounting documentation and primary accounting documents registered in the electronic invoice information system.

      3. A taxpayer (tax agent) shall retain accounting records for taxable or tax-related items until the end of the limitation period established by Article 48 of this Code for each type of tax or payment to the budget, at least for five years anyway.

      The running of the retention period for accounting records begins from a taxable period following the period in which a tax obligation was calculated on the basis of such accounting records, except for cases provided for by paragraphs 4 and 5 of this article, if the retention period established by them exceeds the period established by this paragraph.

      4. Accounting records confirming the value of a fixed asset of Group I, certain groups of depreciable assets created in accordance with Articles 258, 259 and 260 of this Code, also those for a fixed asset transferred (received) under a property lease (rent) contract, are retained by a taxpayer until the expiry of a five-year period, the running of which begins from a taxable period following the latest taxable period in which depreciation deductions for such an asset were calculated.

      Accounting records confirming the value of a fixed asset of Group II, III and IV, also those for a fixed asset transferred (received) under a property lease (rent) contract, are retained by a taxpayer within the limitation period established by Article 48 of this Code, but not less than for a five-year period, the running of which begins from a taxable period following the taxable period in which such an asset was added to the transaction table of the group of fixed assets.

      5. Accounting records confirming the value of assets that are not depreciable for tax purposes are retained by a taxpayer for a five-year period, the running of which begins from a taxable period following the taxable period in which the taxpayer disposed of an asset that is not subject to depreciation.

      6. If a taxpayer was reorganized, the obligation for the retention of accounting records of the reorganized person is assigned to its successor (successors).

      Footnote. Article 193 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.04.2018).

Article 194. Rules for the maintenance of separate tax accounting

      1. Separate tax accounting is tax accounting for taxable and (or) tax-related items for the purposes of calculating tax obligations for certain types of taxes separately for distinguished categories, for which this Code provides for terms of taxation other than standard ones, that are mentioned below:

      a type of activity or a set of types of activities;

      a subsoil use contract;

      a deposit (group of deposits, part of a deposit) classified as low-profit, high-viscosity, watered, marginal, worked-out;

      a trust management agreement or another case of trust management;

      a joint activity agreement;

      turnover of sale of goods, works, services;

      type of income;

      a construction object.

      Terms of taxation other than standard ones also include an abatement of tax, exemption from taxation, application of a special tax regime.

      A taxpayer (tax agent) is not entitled to combine taxable and (or) tax-related items for the purposes of calculating tax obligations for the distinguished categories for which this Code establishes requirements to maintain separate tax accounting.

      2. A taxpayer (tax agent) is obliged to maintain separate tax accounting in cases provided for by this Code.

      Separate tax accounting of taxable and (or) tax-related items shall be maintained by:

      an authorized representative of parties to a joint activity agreement with respect to the joint activity agreement;

      a trust management founder or trust manager.

      3. A taxpayer applying a special tax regime for small business entities in case of generation of income subject to taxation in accordance with a standard procedure is obliged to maintain separate tax accounting of taxable and (or) tax-related items in order to calculate tax obligations under the standard procedure separately from tax obligations under a special tax regime for small business entities.

      4. A taxpayer (tax agent) independently establishes the procedure for maintaining separate tax accounting in the tax accounting policy, including a list of types of total income and expenses, methods for distributing such income and expenses among the distinguished categories and other activities for which this Code establishes different terms of taxation.

      5. A subsoil user is obliged to maintain separate tax accounting of taxable and (or) tax-related items for the purposes of calculating tax obligations for contractual activities separately from non-contractual ones in accordance with the procedure set forth in Article 723 of this Code.

      6. Transactions with derivative financial instruments shall not be treated as subsoil operations (contractual activity).

      7. Separate tax accounting is maintained by taxpayers (tax agents) on the basis of accounting records in accordance with the approved tax accounting policy and with account of the provisions established by this article.

      8. When conducting separate tax accounting for the calculation of a tax obligation, a taxpayer (tax agent) is obliged to ensure:

      1) the entry of taxable and (or) tax-related items in tax accounting for the calculation of taxes for which this Code establishes the requirement for separate tax accounting - for each distinguished category separately from other activities;

      2) the calculation of taxes and payments to the budget for which separate tax accounting is not required by this Code - for all activities as a whole;

      3) the filing of tax returns on taxes and payments to the budget - for all activities as a whole, except for:

      corporate income tax declarations;

      individual income tax declarations;

      VAT declarations in the case provided by Subparagraph 6) of this Paragraph;

      4) separate presentation of:

      a simplified declaration - for types of income to which a special tax regime on the basis of a simplified declaration is applied;

      declarations with a fixed deduction - for types of income, to which a special tax regime with a fixed deduction is applied;

      declarations for payers of a uniform land tax – for income from activity subject to a special tax regime for peasant or farming enterprises;

      declaration on corporate or individual income tax - for other types of income;

      5) the submission of a single declaration on corporate or individual income tax as a whole for all activities and relevant annexes thereto for each distinguished category in cases not specified in subparagraph 4) of this paragraph;

      6) submission of a single VAT declaration:

      on activity provided by Article 411 of this Code;

      on other activity.

      Footnote. Article 194 as amended by the Law of the Republic of Kazakhstan dated24.05.2018 № 156-VI (shall be enforced from 01.01.2018).

Article 195. General principles of separate tax accounting for corporate income tax

      1. For the purposes of this article, the following definitions apply:

      1) total income and expenses - income and expenses in a reporting taxable period, including those related to general fixed assets, that are connected both with the performance of an activity on an allocated category and other activities and are subject to distribution between them;

      2) general fixed assets - fixed assets related both to the performance of an activity on an allocated category and other activities and, due to specific nature of their use, having no direct causal link to a specified allocated category or other activities;

      3) indirect income and expenses - income and expenses in a reporting taxable period, including those related to fixed assets, that have a direct causal link to several allocated categories and are subject to distribution only among such categories;

      4) implied fixed assets - fixed assets that, due to specific nature of their use, have a direct causal link to several allocated categories;

      5) direct income and expenses - income and expenses in a reporting taxable period, including those related to fixed assets, having a direct causal link to a specified allocated category or other activities.

      2. For the purposes of separate tax accounting, all income and expenses of a taxpayer are divided into direct, indirect and total ones.

      A taxpayer (tax agent) classifies incomes and expenses as direct, indirect and total on his/her own on the basis of the nature of his/her activity.

      Direct income and expenses shall be attributed in full only tothatallocated category or other activities, to which they have a direct causal link.

      Total income and expenses are subject to distribution among an allocated category and other activities and pro rata relate to income and expenses of the allocated category and other activities, to which they have a direct causal link.

      Indirect income and expenses are subject to distribution only among allocated categories and pro rata relate to income and expenses of that category, to which they have a direct causal link.

      Total and indirect income and expenses are distributed in accordance with the methods established by paragraph 4 of this article and with regard to the provisions of paragraph 3 of this article.

      3. As to general and implied fixed assets, expenses incurred by a taxpayer on these fixed assets, including depreciation and subsequent expenses, are subject to distribution among an allocated category and other activities.

      As to total and indirect expenses for remuneration, total amount of deductions of such remuneration, determined in accordance with Article 246 of this Code, is subject to distribution.

      If an exchange rate difference cannot be attributed toa taxpayer’s allocated category and other activities by a direct causal link, the final (balanced) financial result for a taxable period shall be subject to distribution in the form of excess amount of a positive exchange rate difference over the amount of a negative exchange rate difference or excess amount of a negative exchange rate difference over the amount of a positive exchange rate difference.

      Taxes to be allocated to deductibles as general or indirect expenses are subject to distribution in accordance with the methods established in paragraph 4 of this article, without the distribution of their relevant taxable and (or) tax-related items.

      4. A taxpayer (tax agent) distributes total and indirect income and expenses for each allocated category and other activities on his/her/its own taking into consideration specific nature of an activity and using one or several methods of separate tax accounting, which is customary for tax accounting policy, including that:

      1) by the ratio of direct income, attributable to each allocated category and other activities, in the total amount of direct income received by the taxpayer (tax agent) in a taxable period;

      2) by the ratio of direct expenses, attributable to each allocated category and other activities, in the total amount of direct expenses incurred by the taxpayer (tax agent) in a taxable period;

      3) by the ratio of expenses incurred on one of the following items - direct production expenses, payroll or the value of fixed assets, attributable to each allocated category and other activities, in the total amount of expenses for this item incurred by the taxpayer (tax agent) in a taxable period;

      4) by the ratio of the average number of employees engaged in an activity on an allocated category and other activities, to the total average number of employees of the taxpayer (tax agent);

      5) other methods.

      The taxpayer (tax agent) can apply various methods of distribution, which he/she/it chooses independently, to different types of total and indirect income and expenses.

      For more accurate distribution of total and (or) indirect income and expenses, the taxpayer (tax agent) determines the value of the ratio, obtained as a result of applying one of the above methods, in percentage points up to one-hundredth (0.01%).

      If a tax accounting policy has no method for distributing total income and expenses, tax authorities shall distribute such income and expenses in the course of a tax audit using a method provided for in subparagraph 1) of part one of this paragraph.

      5. When calculating corporate income tax on a taxpayer’s activity as a whole, expenses incurred on any allocated category, which the taxpayer may compensate for using only income received from the activity on such an allocated category in subsequent taxable periods, shall be ignored as provided for by Article 300 of this Code.

Article 196. Financial lease

      1. Financial lease is the transfer of property under a lease agreement concluded in accordance with the legislation of the Republic of Kazakhstan and also the provision of a leased asset for secondary lease or sublease.

      2. If a lessee may extend the term of financial lease under a lease agreement, the term of financial lease is determined with account of actual period of extension.

      3. Property transferred for financial lease is leased assets to be received by a lessee under a lease agreement.

      For tax accounting purposes, the lessee is treated as the buyer of a leased asset.

      The value at which a leased asset is transferred (received) is the value of the leased asset determined on the basis of a lease agreement. If the lease agreement does not specify the value at which the leased asset is transferred (to be received), then the said value is determined as the sum of all the lease payments payable for the entire lease period, exclusive of VAT.

      For tax accounting purposes, the transfer of property under a property lease agreement, which is at variance with a lease agreement concluded in accordance with the legislation of the Republic of Kazakhstan, is treated as rendering of services, and lease payments payable, exclusive of VAT, - as a payment for services rendered, respectively.

Article 197. Requirements to the transfer of property into financial lease for the purposes of applying tax reliefs

      1. For the purposes of applying subparagraph 1) of paragraph 2 of Article 288, Article 398, paragraph 6 of Article 427 and paragraph 6 of Article 428 of this Code, the transfer of property into financial lease shall meet the requirements provided for in this article.

      2. Unless otherwise established by this paragraph and paragraph 3 of this article, financial lease is the transfer of property under a lease agreement concluded in accordance with the legislation of the Republic of Kazakhstan for a period over three years if it meets one of the following requirements:

      1) transfer of property into the ownership of a lessee and (or) granting of the right to purchase the property at a fixed price to a lessee are specified in a lease agreement;

      2) the financial lease term exceeds 75 percent of the useful life of the property transferred into financial lease;

      3) current (discounted) value of lease payments for the entire term of financial lease exceeds 90 percent of the value of property transferred into financial lease.

      Secondary lease is the provision of leased assets left in the ownership of a lessor to another lessee (lessees) in case of termination, cancellation of a lease agreement or its modification caused by a change in the number of leased assets (for the purposes of this article, hereinafter referred to as a primary lease agreement), provided all of the following requirements are met:

      a primary lease agreement is canceled, terminated or modified and a secondary lease agreement (agreements) is (are) concluded within one taxable period established by Article 423 of this Code;

      conditions provided for in a primary lease agreement remain in a secondary lease agreement (agreements), except for those concerning the number of leased assets, lease payments and a lease term;

      the number of leased assets provided for secondary lease shall not exceed their total number under a primary lease agreement;

      the value of the leased asset transferred to secondary lease does not exceed the value of the leased asset under the primary lease agreement, reduced by the amount of lease payments, except for the lease interest paid as of the date of the lease agreement termination, the interest rate amount under the secondary lease agreement (s) does not exceed the size of the interest rate under the primary leasing agreement;

      leased assets are provided for secondary lease for at least three years.

      3. For the purposes of applying subparagraph 1) of paragraph 2 of Article 288, Article 398, paragraph 6 of Article 427 and paragraph 6 of Article 428 of this Code, none of the following is financial lease:

      1) leasing transactions in case of cancellation of lease agreements on them (termination of obligations under a lease agreement) prior to expiration of three years from the conclusion of such agreements, except for the case of:

      declaring a lessee bankrupt in accordance with the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy and its removal from the National Register of Business Identification Numbers;

      recognition of an individual lessee on the enforced court decision as missing or declaring him dead, incapacitated or partially incapacitated, establishing to him a disability of the first, second groups, also in the event of the death of an individual lessee;

      entry into legal force of a law enforcement officer’s decision to return a writ of execution to a lessor becausea lessee has no property, including money, securities or income, which can be seized and sold, and (or) in case of unsuccessful measures taken by the law enforcement officer to identify his/her property, including money, securities or income as provided for by the legislation of the Republic of Kazakhstan on enforcement proceedings and the status of law enforcement agents;

      entry into legal force of a court judgment to reject the lessor’s claim for foreclosing on the lessee’s property, including money, securities or income;

      provision of leased assets for secondary lease;

      2) leasing transactions for which the amount of lease payments (that under an agreement and (or) actual one) exclusive of remuneration for the first year of the lease agreement is more than 50 percent of the leased asset’s value;

      3) leasing transactions with respect to which, prior to expiration of three years from the conclusion of the lease agreement, the lessee changed due to the change of persons in the liability, except for its reorganization;

      4) leasing transactions with respect to which the lessor changed due to the change of persons in the liability, except for its reorganization through transformation;

      5) transactions for the transfer of property into sublease.

      Footnote. Article 197 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2018).

Article 198. Features of fulfillment of tax obligations by a joint enterprise

      1. Unless otherwise established by this paragraph, in case of a joint individual enterprise, taxable and (or) tax-related items are accounted for and taxed in the manner specified in this article.

      In case of a joint individual enterprise under a joint activity agreement (in the form of a simple partnership), taxable and (or) tax-related items are accounted for and taxed in the manner specified in article 199 of this Code.

      Special part of this Code may establish special tax regimes with respect to peasant and farm enterprises, whichprovide for a different procedure for accounting and taxing taxable and (or) tax-related items.

      2. Tax obligations for activities within the framework of a joint individual enterprise, as well as with respect to jointly owned property used in a joint individual enterprise, are fulfilled by:

      1) the head of a peasant enterprise - if a joint individual enterprise is in the form of a peasant enterprise;

      2) an authorized person of a joint individual enterprise - in other cases.

      3. If after application of methods for ensuring the fulfillment of an overdue tax obligation and measures of enforced collection of tax debts from a person specified in subparagraph 2) of paragraph 2 of this article, this person still has tax debts related to a joint individual enterprise, the obligation to pay such debts is imposed in equal shares on all members of the joint individual enterprise.

      In this case, the person indicated in subparagraph 2) of paragraph 2 of this article is obliged to notify all members of a joint individual enterprise of the existence of tax debts of the joint individual enterprise and the amount of such debts within three business days from the application of measures of enforced collection of tax debts.

Article 199. Implementation of joint activities

      1. Unless otherwise established by this Code, in case of an agreement on joint activities or another agreement involving two or more parties to a joint activity agreement without setting up a legal entity (hereinafter referred to as a joint activity agreement), taxable and (or) tax-related items are accounted for and taxed with respect to each party to the joint activity agreement in accordance with the procedure established by this Code.

      2. Each party to a joint activity agreement independently keeps record of assets, liabilities, income and expenses for joint activity with respect to his/her participatory interest in order to identify taxable and (or) tax-related items, unless otherwise established by this Code.

      3. If a joint activity agreement does not provide for a procedure for distributing assets, liabilities, income and expenses for joint activity in order to identify taxable and (or) tax-related items, the parties to the joint activity agreement shall develop and approve a tax accounting policy for joint activity prior to the filing of first tax returns that set forth such a procedure and a tax obligation arising as a result of joint activity.

      4. A joint activity agreement may appoint an authorized representative of parties thereto, responsible for maintaining tax accounting for such an activity or part thereof, unless otherwise established by this Code.

      5. For tax purposes, an authorized representative of parties to a joint activity agreement accounts for assets, liabilities, income and expenses for a joint activity or part thereof separately from his/her/its assets, liabilities, income and expenses for other activities.

      6. The distribution of assets, liabilities, income and expenses for joint activity, in order to identify taxable and (or) tax-related items, between parties to a joint activity agreement is carried out by parties thereto and (or) their authorized representative, if any, pursuant to the results of each taxable period in the manner determined by the joint activity agreement.

      If conditions of a joint activity agreement and (or) tax accounting policy for joint activity do not establish a procedure for distributing assets, liabilities, income and expenses in order to identify taxable and (or) tax-related items, parties to the joint activity agreement and (or) their authorized representative, if any, shall carry out this distribution in proportion to participatory shares under the joint activity agreement.

      The outcome of distribution of assets, liabilities, income and expenses in order to identify taxable and (or) tax-related items between parties to a joint activity agreement must be documented in writing, signed by all the parties to the joint activity agreement and (or) their authorized representative, if any, and also bear aseal (if any, in the cases established by the legislation of the Republic of Kazakhstan). In the course of a tax audit, each party to the joint activity agreement submits a document,containing the results of distribution of assets, liabilities, income and expenses, to tax authorities.

      The authorized representative of parties to a joint activity agreement must have copies of all documents underlying the distribution of assets, liabilities, income and expenses, unless otherwise established by this Code.

Article 200. Features of subsoil users’ joint activity

      1. If the subsoil use right under one subsoil use contract belongs to several individuals and (or) legal entities within a simple partnership (consortium), each member of a simple partnership (consortium) shall be a taxpayer of taxes and payments to the budget established by the tax legislation of the Republic of Kazakhstan.

      2. If the subsoil use right under one subsoil use contract belongs to several individuals and (or) legal entities within a simple partnership (consortium), members of a simple partnership (consortium) are obliged to appointtheir authorized representative responsible for maintaining consolidated tax accounting for an activity carried out under such a subsoil use contract.

      The authorized representative of members of a simple partnership (consortium) is obliged to maintain consolidated tax accounting for the activity carried out under the subsoil use contract in accordance with the requirements of this Code.

      In case of subsoil operations carried out under a production sharing agreement (contract), the operator acts as such an authorized representative.

      Powers of the authorized representative of members of a simple partnership (consortium), including the operator, must be confirmed in accordance with the requirements of Articles 16 or 17 of this Code.

      3. Tax obligations for a subsoil use agreement shall be fulfilled in the manner determined by this Code by a member (members) of a simple partnership (consortium) and (or) by an authorized representative of members of a simple partnership (consortium), responsible for maintaining consolidated tax accounting for such an activity, on the basis of consolidated tax accounting data. In this case, members of a simple partnership (consortium) independently fulfill tax obligations for filing tax returns, except for the cases provided for in subparagraph 2) of paragraph 3 of Article 722 of this Code.

Chapter 24. FEATURES OF MAINTAINING TAX ACCOUNTING BY INDIVIDUAL ENTREPRENEURS NOT MAINTAINING ACCOUNTING RECORDS AND NOT COMPILING FINANCIAL STATEMENTS UNDER THE LAW OF THE REPUBLIC OF KAZAKHSTAN “ON ACCOUNTING AND FINANCIAL STATEMENTS”

Article 201. General provisions

      For the purposes of applying the provisions of this Code in terms of maintaining tax accounting and procedure for determining and fulfilling tax obligations by individual entrepreneurs not maintaining accounting records and not compiling financial statements in accordance with the Law of the Republic of Kazakhstan “On Accounting and Financial Statements”, the following definitions are used:

      1) assets – property, controlled by an individual entrepreneur, which is expected to bring economic benefit in the future;

      2) accounting source documents - documentary evidence, both in hard and soft copy, of the fact of a transaction or event and the right to perform it, on the basis of which tax accounting is maintained;

      3) biological asset - an animal or a plant to be used in agricultural activity;

      4) inventories - assets held for sale, as well as for use in the process of production, for administrative purposes or in performance of works, rendering of services;

      5) equity - a share in the assets of an individual entrepreneur, remaining after deducting all the obligations;

      6) income - an increase in economic benefit during areporting period in the form of asset inflows or asset enhancement or a decrease in liabilities that results in an equity increase other than that related to equity participant contributions;

      7) intangible asset - an identifiable non-monetary asset that is not physical in nature and intended for the use in production or for administrative purposes, also for property lease (rent) to other persons;

      8) liability - current obligation of an individual entrepreneur, the settlement of which will result in the disposal of resources with economic benefit;

      9) fixed assets - tangible assets that:

      are intended for the use in production or for administrative purposes when selling goods, performing works, rendering services, also for property lease (rent) to other persons;

      are expected to be used for more than one year.

Article 202. Forms of accounting source documents and requirements to their drawing up

      1. Individual entrepreneurs, who do not maintain accounting records and do not compile financial statements in accordance with the Law of the Republic of Kazakhstan “On Accounting and Financial Reporting”,use accounting source documents, the forms of which are approved by the authorized body, as well as requirements to their drawing up.

      The specified individual entrepreneurs are also entitled to issue primary accounting documents in the information system of electronic invoices

      using the electronic digital signature.

      2. Entries into tax registers shall be made on the basis of source documents.

      Article 202 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2018).

Article 203. Features of tax accounting

      1. Individual entrepreneurs recalculate foreign currency transactions in tenge using the market exchange rate set on the last business day preceding the date of transaction. An exchange rate difference is not taken into account for tax purposes.

      2. In tax accounting, inventories are recognized at their production cost when they are received by an individual entrepreneur or his/her authorized person, also after their production by an individual entrepreneur, as a result of disassembly of fixed assets by transferring them from other assets.

      The production cost of inventories includes the costs of acquisition, processing, other costs incurred to bring the inventories to their current condition and deliver them to their current location.

      Acquisition costs include import duties, taxes (except for reimbursable ones), transportation, manufacturing and other costs directly related to the acquisition. Trade discounts provided by a supplier, the supplier’s refunds and other similar discounts and refunds are deducted in cost determination.

      Costs of processing inventories include costs directly related to the processing of raw materials into finished products, including direct labor costs, as well as manufacturing overhead costs.

      For tax accounting purposes, the production cost of a unit of inventories is determined with account of actual costs provided for in part two of this paragraph for such a unit of inventories.

      An individual entrepreneur has the right to determine, for tax accounting purposes, the cost of a unit of inventories using the weighted average cost method. The weighted average cost method determines the production cost of inventories as the average value of the production cost of inventories at the beginning of a period and of similar inventories acquired (produced) during a period. The individual entrepreneur chooses this method by indicating it in his/her tax accounting policy.

      Individual entrepreneurs engaged in production of goods, as well as individual entrepreneurs that chose the weighted average cost method, record inventories at their arrival and disposal in tax registers, the form of which is developed by individual entrepreneurs on their own.

      The arrival of inventories by way of their internal movement is not an individual entrepreneur’s income. Internal movement of inventories means their movement from one financially liable person appointed by an individual entrepreneur to another financially liable person appointed by the same individual entrepreneur.

      For the purposes of tax accounting of an individual entrepreneur, transfer of inventories for storage or as a customer-supplied raw material is not the disposal of inventories.

      An individual entrepreneur receives inventories for storage on the basis of a storage agreement or an application to refuse acceptance in case the individual entrepreneur received inventories and legitimately refused to accept invoices of these inventories’ suppliers and to pay them. The value of such inventories is not the income of an individual entrepreneur.

      The disposal of inventories is:

      1) termination of their recognition as an asset, also as a resultof external sale of inventories, their transfer free of charge, their use in production process, in performance of works, rendering of services and for other purposes, when they are transferred as a contribution to the authorized capital, in case of their exchange, shortage discovered when taking an inventory, a theft, property damage, expiration of storage periods, obsolescence and other cases of loss of marketability;

      2) reclassification of an asset, including transfer to fixed assets, other assets.

Chapter 25. TAX FORMS

Article 204. Tax forms

      1. Tax forms include a tax application, tax returns and tax registers.

      2. Tax forms shall be drawn up, signed, certified (by a seal in the cases established by the legislation of the Republic of Kazakhstan or by an electronic digital signature) by a taxpayer (tax agent ) or its representative, in paper and (or) electronic media in Kazakh and (or) Russian.

      Signing and certification of tax forms by individual taxpayers shall be admissible with the use of one-time passwords in accordance with the legislation of the Republic of Kazakhstan.

      Footnote. Article 204 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021).

Article 205. The retention period for tax forms

      1. Tax forms are retained by a taxpayer (tax agent) during the limitation period established by Article 48 of this Code, at least for five years.

      2. In case of reorganization of a taxpayer, a tax agent, an operator that is a legal entity, an obligation to retain tax forms of a reorganized person is assigned to its successor (successors).

Subchapter 1. Tax application, tax returns

Article 206. General provisions

      1. A tax application is a document of a taxpayer (tax agent) submitted to a tax authority for the purpose of exercising his/her/its rights and performing duties in the cases established by this Code. The forms of tax applications are approved by the authorized body.

      2. A tax return is a document of a taxpayer (tax agent) filed in accordance with the procedure established by this Code, which contains information on the taxpayer (tax agent), taxable and (or) tax-related items, assets and liabilities, and also on the calculation of tax obligations and social welfare payments.

      Tax reporting shall include tax declarations, calculations, annexes to them, by types of taxes, payments to the budget, social payments, an application for importation of goods and payment of indirect taxes, a register of lease (use) agreements. The forms of tax reporting and rules for their preparation are approved by the authorized body.

      For the purposes of this Code, an application for importation of goods and payment of indirect taxes is a tax declaration.

      3. Tax reporting, with the exception of an application for importation of goods and payment of indirect taxes, is divided into the following types:

      1) initial - tax reporting submitted for the tax period in which the taxpayer (tax agent) was registered and (or) the first tax liability for certain types of taxes and payments to the budget, as well as the obligation to calculate, withhold and transfer social payments;

      2) regular - tax reporting submitted for subsequent tax periods after submission of the initial tax reporting;

      3) additional - tax reports submitted when changes and (or) additions are made to the previously submitted tax reports for the tax period to which these changes and (or) additions relate;

      4) additional on notification - tax reports submitted when changes and (or) additions are made to the previously submitted tax reports for the tax period in which the tax authority revealed violations based on the results of in-house control;

      5) liquidation - tax reporting submitted upon termination of activities, liquidation or reorganization of a taxpayer (tax agent), as well as upon deregistration for value added tax.

      Footnote. Article 206 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021).

Article 207. Features of drawing up tax returns, including the register of rental (use) agreements

      1. In cases provided for by this Code, a taxpayer (tax agent), carrying out types of activities subject to different terms of taxation, compiles tax returns separately for each activity.

      In case of switching, within a calendar year, from special tax regime for producers of agricultural products and agricultural cooperatives to the standard procedure, tax returns shall be compiled separately for the period of application in the specified calendar year of:

      special tax regime;

      standard procedure.

      2. Subsoil users, for whom this Code sets forth the requirement for separate tax accounting, shall compile tax returns in the manner prescribed by this Code.

      3. The register of rental (use) agreements is drawn up by persons providing retail facilities, trading places in retail facilities, also at open-air markets, for temporary possession and use.

      The register of rental (use) agreements is drawn up and submitted to the tax authority at the location of the taxpayer providing retail facilities, trading places in retail facilities, also at open-air markets, for rent (use) on or before March 31 of a year following the reporting one.

Article 208. The order for submitting a tax application, tax returns

      1. A tax application and a tax return shall be submitted to tax authorities in accordance with the procedure and within the time limits established by this Code.

      2. If a taxpayer (tax agent) belongs to the categories for which the authorized body established different forms of tax returns, in this case, tax returns are filed in the forms provided for each category to which the taxpayer (tax agent) belongs.

      3. Unless otherwise provided for by this article, a tax application and tax returns shall be submitted to relevant tax authorities, at the taxpayer’s choice:

      1) in hard copy, also through the “Government for Citizens” State Corporation (except for VAT returns), -when filed in person without prior arrangement;

      2) in hard copy – when submitted by registered mail with return receipt;

      3) in soft copy allowing computer processing of information.

      4. After deregistration for VAT by the decision of a tax authority, VAT returns shall be filed in person without prior arrangement.

      5. The authorized body, together with special state bodies, military intelligence bodies of the Ministry of Defense of the Republic of Kazakhstan, law enforcement bodies, shall determine a special procedure for submitting tax reports and the list of persons submitting such reports.

      6. If filed in person without prior arrangement, a tax application and (or) a tax return shall be at least in two copies, one of which shall be returned to a taxpayer (tax agent) with a note put by a tax authority.

      7. The authorized body posts on its Internet resource the electronic form structure, the software for electronic compiling and submitting and update of this software for:

      1) a tax application – on or before January 1 of a current year;

      2) tax returns – at least thirty business days before the deadline for filing tax returns.

      8. After filing liquidation tax returns, a taxpayer (tax agent) has no right to file next scheduled tax returns with a tax authority, except for additional and (or) additional upon notice ones, unless otherwise provided for by this paragraph.

      Liquidation tax returns filed for an unfinished taxable period are equated to regular tax returns for a taxable period in case:

      1) a taxpayer (tax agent) reverses his/her/its resolution to liquidate, to reorganize through separation after the completion of a tax audit;

      2) a taxpayer(tax agent) reverses his/her/its resolution to terminate entrepreneurial activity before deregistration as an individual entrepreneur;

      3) of a decision to refuse to deregister as an individual entrepreneur.

      Tax returns for subsequent taxable periods from the date of filing liquidation tax returns shall be filed with relevant tax authorities in accordance with the procedure and within the time limits established by this Code.

      9. Given no taxable items, no tax reporting shall be filed on:

      property tax;

      land tax;

      vehicle tax;

      export rent tax;

      subscription bonus;

      payment on reimbursement of historical costs;

      payments to the budget;

      corporate income tax withheld at the source of payment from the income of a non-resident.

      9-1. For special payments and taxes of subsoil users not specified in Paragraph 9 of this Article, tax reporting shall be submitted by the subsoil user under the relevant subsoil use contract.

      10. The obligation to file tax returns on excise duties applies to taxpayers (tax agents) carrying out activities such as:

      production of gasoline (except for aviation one), diesel fuel;

      wholesale and (or) retail sales of gasoline (except for aviation one), diesel fuel;

      production of ethyl alcohol and (or) alcohol products;

      manufacture of tobacco products;

      production, assembly (packaging) of excisable goods, provided for by subparagraph 6) of Article 462 of this Code.

      The obligation to file tax returns on excise duties applies to taxpayers (tax agents) carrying out taxable transactions for crude oil, gas condensate (except for crude oil and gas condensate sold for export).

      The obligation to file tax returns on excise duties does not apply to taxpayers (tax agents) engaged in the wholesale of tobacco products, heated tobacco products, nicotine-containing liquid for electronic cigarettes.

      11. Annexes to declarations, calculations are not submitted if there are no data to be stated in them.

      Footnote. Article 208 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2018); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 209. Acceptance of tax forms, except for tax registers

      1. Tax forms shall be submitted to the tax authorities within the time limits established by this Code and by-laws that determine the procedure for the provision of public services, approved by the authorized body.

      2. Depending on the method of submitting tax forms to tax authorities, the date of their submission is that:

      1) of receipt by tax authorities or by the “Government for Citizens” State Corporation - if submitted in person without prior arrangement;

      2) of the receipt note by a postal or other communications organization – if submitted by registered mail with return receipt;

      3) of their receipt by the central processing unit of the system for receiving and processing tax returns, which is indicated in an electronic notification sent to a taxpayer (tax agent) within at least one day of their receipt by the system - if submitted in electronic form.

      3. When receiving and processing tax forms, the tax authorities’ system performs a format-logical control, which consists in verifying the completeness and correctness of their filling.

      4. Information on submission of declarations of individuals shall be posted on the Internet resource of the authorized body within fifteen working days from the date of submission of declarations of individuals, established by paragraph 2 of this article.

      5. Tax forms are not considered to have been submitted to tax authorities given any of the cases below:

      1) tax forms do not correspond to forms established by the authorized body;

      2) a tax authority’s code is not indicated in a tax form;

      3) taxpayer’s (tax agent’s) tax identification number is not indicated or incorrectly indicated in a tax form;

      4) a tax form does not specify a taxable period;

      5) the tax form does not indicate the date on which the declaration of assets and liabilities was drawn up;

      6) the type of tax returns is not indicated in a tax form;

      7) tax returns are not signed and (or) not certified with a seal bearing a taxpayer’s name;

      8) tax returns have the “Denial of processing” processing status if the system for receiving and processing tax returns rejects format-logical control;

      9) the requirements of paragraph 1 of Article 212 of this Code were violated regarding the method of filing tax returns in case of extension of the deadline for their filing;

      10) registers of invoices for goods, works, services acquired and sold during the tax period are not submitted together with the declaration for value added tax - in case of issuing invoices on paper in accordance with subparagraph 1) of paragraph 2 of Article 412 of this Code;

      11) VAT return was not submitted in person without prior arrangement after deregistration for the specified tax upon the decision of a tax authority;

      12) tax reporting shall be filed by an individual entrepreneur or a legal entity whose registration has been invalidated by an effective court decision;

      13) tax reporting on VAT shall be filed by persons deregistered for VAT by the decision of the tax authority in the cases provided for in the eighth and ninth paragraphs of subparagraph 6) of paragraph 4 of Article 85 of this Code.

      Footnote. Article 209 as amended by Law of the Republic of Kazakhstan № 272-VI dated November 25, 2019 (shall be enforced upon expiry of ten calendar days after the day of its first official publication); dated 10.12.2020 № 382-VI (effective from 01.01.2021); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 210. The order for withdrawing tax returns

      1. To withdraw his/her/its tax returns, a taxpayer (tax agent) shall submit to atax authority:

      1) a tax application - at the place of his/her/its registration.

      Iftax returns are withdrawn by way of their altering because of incorrect indication of a tax authority’s code, a tax application shall be submitted at the place of filing such returns;

      2) tax returns - in case of withdrawal of tax returns by deleting those filed with violation of the requirements of paragraph 2 of Article 208 of this Code.

      A tax authority withdraws tax returns from the system for receiving and processing tax returns with account of all additional forms of tax returns filed for the specified taxable period.

      Tax returns can be withdrawn using such methods as:

      1) deletion, when a tax return to be withdrawn is deleted from the central processing unit of the system for receiving and processing tax returns;

      2) alteration, when alterations and (or) additions declared by a taxpayer (tax agent) are entered in earlier filed tax returns.

      2. The method of deletion is used to withdraw the following tax returns:

      1) liquidation tax returns if a decision to resume operations was made before a tax audit;

      2) those submitted with violation of the requirements of paragraph 2 of Article 208 and paragraph 5 of Article 211 of this Code;

      3) those submitted with no obligation for filing such a tax return;

      4) those considered not to have been submitted in accordance with paragraph 5 of Article 209 of this Code;

      5) those submitted after expiration of the limitation period, except for tax returns upon notices of elimination of violations identified by a tax authority pursuant to the results of an in-house audit.

      Withdrawing tax returns bythe application of the deletion method to personal accounts of a taxpayer (tax agent), the tax authority at the place of registration reverses calculated (reduced) amounts of taxes, payments to the budget and social welfare payments with respect to tax returns being withdrawn.

      In case of failure to submit a tax application for withdrawing tax returns specified in subparagraphs 2), 3), 4) and 5) of part one of this paragraph, the tax authority shall notify the taxpayer (tax agent) of the elimination of violations of the tax legislation of the Republic of Kazakhstan within five business days from the day the failure to submit was found out.

      In case of failure to execute the notice, the tax authority shall withdraw tax returns without a tax application using the deletion method. Towithdraw tax returns, the tax authority issues a decision to withdraw them in the form established by the authorized body.

      3. The method of alteration is used to withdraw tax returns:

      1) in which a currency code is not indicated or is incorrectly indicated;

      2) in which the number and (or) date of a subsoil use contract are not indicated or incorrectly indicated;

      3) in which the residency status is not indicated or incorrectly indicated;

      4) in which the tax authority’s code is incorrectly indicated;

      5) in which a taxable period is incorrectly indicated;

      6) in which the type of tax returns is incorrectly indicated;

      7) that are liquidation tax returns if a decision to resume operations was made after a tax audit or after the completion of an in-house audit.

      Withdrawing tax returns applying the alteration method to personal accounts of a taxpayer (tax agent), the tax authority at the place of registration reverses amounts stated in tax returns being withdrawn and subsequently states tax returns data in the personal account, inclusive of declared alterations and (or) additions.

      4. It is not allowed to withdraw filed tax returns:

      1) for a taxable period being audited – in the course of comprehensive and thematic audits by types of taxes and payments to the budget and social welfare payments specified in a prescription for conducting an audit;

      2) for a taxable period complained of - during the period of submission and consideration of the complaint about an audit findings report with account of the renewed period for submitting the complaint;

      3) on notices of elimination of violations identified by a tax authority pursuant to the results of an in-house audit.

      5. Information on withdrawal shall be published on the Internet resource of the authorized body within:

      1) in case of tax reporting withdrawal on the basis of the tax application referred to in paragraph 1 of this article, - within one business day from the date of receipt of such an application;

      2) two business days from the expiration of the time period provided for the execution of a notice of elimination of violations of the tax legislation of the Republic of Kazakhstan - in case of withdrawal of tax returns on the basis of the tax authority’s decision specified in paragraph 2 of this article.

      6. This article does not apply to cases provided for in Article 458 of this Code.

      Footnote. Article 210 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021).

Article 211. Introduction of alterations and additions to tax returns

      1. A taxpayer (tax agent) has the right to introduce alterations and additions to tax returns by compiling additional tax returns for a taxable period to which these alterations and additions relate.

      2. Additional tax returns indicate in relevant lines:

      1) a difference between amounts indicated in earlier filed tax returns and actual tax obligation for a taxable period - if the amounts have changed;

      2) a new value – if all the rest data have changed.

      3. When filing additional and (or) additional upon notice tax returns, the amounts of taxes and payments, found by a taxpayer (tax agent) or a tax authority pursuant to the results of an in-house audit, shall be paid to the state budget, and the amounts of social welfare payments shall be paid in accordance with the laws of the Republic of Kazakhstan – in this case the taxpayer (tax agent) is not held liable as established by the laws of the Republic of Kazakhstan.

      4. It is allowed to file additional tax returns prior to the commencement of a tax audit conducted by a tax authority pursuant to a taxpayer’s (tax agent’s) application for liquidation, reorganization through separation or termination of activity.

      5. It is not allowed to introduce alterations and additions to relevant tax returns:

      1) for the taxable period being audited – in the course of (with account of extension and suspension) comprehensive and thematic audits by types of taxes and payments to the budget, social welfare payments specified in a prescription for conducting a tax audit;

      2) for the taxable period complained of:

      during the period of submission and consideration of the complaint about an audit findings report with account of the renewed period for submitting the complaint by types of taxes and payments to the budget, as well as social welfare payments indicated in the taxpayer’s (tax agent’s) complaint;

      during the period of submission and consideration of the complaint for notification based on the results of horizontal monitoring;

      3) regarding the VAT refund claim;

      4) to adjust them downwards - on advance payments of corporate income tax for the months of the taxable period, for which advance payments have matured, except for the case provided for in subparagraph 5) of this paragraph;

      5) on or before January 20 of a current taxable period - on advance payments of corporate income tax payable for a period prior to the declaration on corporate income tax for previous taxable period;

      6) after December 31 of a current taxable period - on advance payments of corporate income tax payable for a period after the submission of the declaration on corporate income tax for previous taxable period;

      7) in terms of reflecting in the declarations of individuals of the debt of other persons to the individual (accounts receivable) and the debt of the individual to other persons (accounts payable) formed from relations that arose with the individual, except for debts under transactions notarized in the Republic of Kazakhstan before the beginning of the year in which the obligation to provide a declaration of an individual, as well as debts recognized by a court decision arose;

      8) in terms of changing the method of allocating managerial and general administrative expenses of a non-resident legal entity to deductibles.

      The provision of subparagraphs 1) and 2) of part one of this paragraph shall not apply to the right of a tax agent to make changes and additions to the tax reporting specified in Articles 648 and 657 of this Code, with regard to non-residents, for which the tax authority does not consider:

      an application for the refund of paid income tax from the budget on the basis of the international agreement, provided for in Article 672 of this Code;

      a complaint against a notification of the results of inspection conducted in accordance with an application submitted on the basis of Article 672 of this Code.

      6. After the liquidation of a legal entity or the termination of activity by an individual entrepreneur, a taxpayer, who was the counterparty of such a liquidated taxpayer (the one that terminated activity), is not allowed to make alterations and additions to tax returns on corporate income tax and VAT (also to the register of purchased goods, works, services) in terms of reflecting relevant amounts for transactions with such a liquidated taxpayer (the one that terminated activity) resulting in the reduction of tax obligations for corporate income tax and VAT.

      Footnote. Article 211 as amended by the laws of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 212. Extension of the deadline for filing tax returns

      1. A taxpayer (tax agent) has the right to extend the deadline for filing tax reports, provided they are submitted in electronic form, with the exception of an application for the import of goods and payment of indirect taxes.

      2. To extend the deadline for filing tax returns with a tax authority at the place of registration, a notification shall be sent in the form established by the authorized body in accordance with this article, also through the “Government for Citizens” State Corporation

      The notification shall be sent in hard or soft copy prior to expiration of the deadline for filing tax returns established by this Code.

      The extension applies to tax returns filed by the taxpayer (tax agent) during a calendar year in which a notification of extension has been sent to a tax authority.

      3. The deadline for filing tax returns, except for calculating the amounts of advance payments of corporate income tax, is extended for:

      1) not more than thirty calendar days from the date established for submitting a declaration of corporate income tax or individual income tax;

      2) not more than fifteen calendar days from the date established for submitting a declaration and (or) calculation of other types of taxes, payments to the budget, social welfare payments;

      3) not more than thirty calendar days from the date established for submitting a declaration on other types of taxes, payments to the budget, social welfare payments for low-risk taxpayers according to the risk management system.

      4. The extension does not change the period for payment of taxes, payments to the budget and social welfare payments.

      5. The right to extension on individuals’ declarations shall be granted to conscripts without sending a notice of extension to the tax authority.

      The deadline for filing individuals’ declarations by military servicemen shall be extended for the military service time from the date of issuance of an order of departure from the local military administration to the place of military service.

      In case of loss of a military serviceman status on the basis of an order on excluding a serviceman from the lists of a military unit personnel, an individual shall submit a declaration of an individual, on which the deadline for submission is extended, no later than sixty calendar days from the date of issued order on exclusion from the lists of the military unit.

      6. The deadline for filing tax returns is not extended with respect to a high-risk taxpayer (tax agent) according to the risk management system, except for an individual entrepreneur applying special tax regimes.

      Footnote. Article 212 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021).

Article 213. The order for suspension (extension, renewal) of filing tax returns by a taxpayer (tax agent)

      1. A taxpayer (tax agent), in accordance with the procedure specified in this article, has the right, on the basis of a tax application, to:

      1) suspend the filing of tax returns;

      2) extend the period of suspension of filing tax returns;

      3) resume the filing of tax returns, unless otherwise provided for by this article.

      A taxpayer (tax agent) shall submit to the tax authority at the place of his/her/its location:

      1) a tax application - in case of a decision to suspend or resume activity or to extend the period of suspension of filing tax returns.

      A tax application is submitted:

      for the forthcoming period - in case of a decision to suspend the activity;

      before the end of the period of activity suspension - in case of a decision to resume operations or extend the suspension of filing tax returns;

      2) tax returns from the beginning of a taxable period until the date of activity suspension specified in the tax application - in case of a decision to suspend operations.

      If a deadline for filing next scheduled tax returns comes after the submission of a tax application, such returns shall be filed before the tax application’s submission;

      3) a tax application for VAT registration in order to deregister for VAT - in case of a decision to suspend activity by a taxpayer (tax agent) that is a VAT payer.

      The total period for the suspension of filing tax returns, with account of its extension, shall not exceed the limitation period established by Article 48 of this Code. The extension is granted for the period indicated in the tax application with account of the total period.

      2. Within one working day from the tax application receipt, the tax authority shall suspend (extend, renew) the filing of tax returns or refuse to suspend the filing of tax returns.

      3. Information on the suspension (extension, renewal) shall be published on the Internet resource of the authorized body on the date of adoption of such a decision and is the basis for non-filing tax returns for the period indicated in the tax application.

      4. A taxpayer (tax agent) is refused the suspension of filing tax returns if he/she/it:

      1) has tax debts, arrears in social welfare payments as of the date of application;

      2) has failed to submit:

      tax returns specified in subparagraph 2) of part two of paragraph 1 of this article, with account of the limitation period;

      a tax application for VAT registration in the case established by subparagraph 3) of part two of paragraph 1 of this article;

      3) was recognized inactive by a tax authority in accordance with Article 91 of this Code;

      4) failed to execute notices sent by the tax authority.

      5. In case of refusal to suspend the filing of tax returns they shall be filed in accordance with the procedure established by this Code.

      6. If a tax authority finds out that a taxpayer (tax agent) has resumed activity during the suspension period, tax authorities, without informing the said person, recognize the suspension of filing tax returns as terminated from the date of the activity’s resumption.

      For the purposes of this paragraph, the resumption of activity by the taxpayer (tax agent), who suspended activity in accordance with this article, is recognized as the commencement of activity giving rise to the obligation for calculation, payment of taxes, payments to the budget and social welfare payments.

      7. The provisions of this article do not apply to:

      1) an individual entrepreneur applying special tax regimes on the basis of the payment of a uniform land tax, for small businesses on the basis of a patent or with the use of a special mobile application;

      2) payer of tax on gambling business;

      3) a taxpayer applying a special tax regime for producers of agricultural products and agricultural cooperatives;

      4) a high-risk taxpayer (tax agent) according to the risk management system, except for an individual entrepreneur applying special tax regimes;

      5) the procedure and time limits for filing tax returns on property, vehicle and land taxes, on payment for the use of land plots.

      Footnote. Article 213 as amended by the laws of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021); dated 24.06. 2021 № 53-VII (effective from 01.01.2022).

Article 214. The order for suspension (extension, renewal) of filing tax returns by an individual entrepreneur applying a special tax regime for small business entities on the basis of a patent

      1. An individual entrepreneur, in accordance with the procedure specified in this article, has the right, on the basis of a tax application, to:

      1) suspend the filing of tax returns;

      2) extend the deadline for suspending the filing of tax returns.

      If an individual entrepreneur makes a decision to suspend activity or extend the period of suspension of the patent value’s calculation, he/she shall submit a tax application to the tax authority at his/her location.

      A tax application is submitted:

      for the forthcoming period before the patent’s expiry - in case of a decision to suspend activity;

      before the expiration of the period of activity suspension - in case of a decision to extend the period of suspension of the calculation’ssubmission.

      The total period for suspension of the calculation’s submission, with account of its extension, shall not exceed three years from the date on which the running of the period of suspension of the calculation’s submission began.

      2. A tax authority shall suspend (extend, renew) the calculation’s submission or refuse to suspend thecalculation’s submission on the day a tax application is submitted.

      3. Information on the suspension (extension, renewal) of the calculation’s submission shall be published on the Internet resource of the authorized body on the date of adoption of such a decision and is a basis for non-submitting calculations for the period indicated in the tax application.

      4. An individual entrepreneur is refused the suspension of the calculation’s submission if he/she:

      1) has tax debts, arrears in social welfare payments as of the date of the tax application;

      2) failed to file tax returns with account of the limitation period;

      3) failed to execute notices sent by the tax authority.

      5. An individual entrepreneur shall be deemed to have renewed his/her activity after the expiration of the period of activity suspension, unless otherwise stipulated by this article.

      6. An individual entrepreneur has the right to resume activityprior to the expiration of the period of activity suspension by submitting to a tax authority the calculation for the forthcoming period from the day of activity resumption.

      7. An individual entrepreneur, submitting the calculation during the period of suspension of its submission, shall be deemed to have resumed activity from the day of commencement of activity specified in this calculation.

      When switching to a special tax regime using a special mobile application, an individual entrepreneur shall be deemed as having resumed activities from the date of such a special tax regime commencement.

      8. In case of failure to submit an application or next scheduled calculation, within sixty calendar days from the patent’s expiry, an individual entrepreneur shall be deregistered as an individual entrepreneur in the manner prescribed by Article 67 of this Code.

      9. If a tax authority finds out that an individual entrepreneur has resumed activity during the suspension period, it recognizes the period of suspension of the calculation’s submission as terminated from the date of the activity’s resumption and notifies the individual entrepreneur thereof in writing.

      For the purposes of this paragraph, the resumption of activity by an individual entrepreneur, who suspended activity in accordance with this article, is recognized as the commencement of an activity giving rise to the obligation for the calculation, payment of taxes, payments to the budget and social welfare payments.

      10. The provisions of this article do not apply to the procedure and time limits for filing tax returns on property, vehicle and land taxes, on payment for the use of land plots.

      Footnote. Article 214 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Subchapter 2. Tax registers

Article 215. Tax registers

      1. A tax register is a taxpayer’s (tax agent’s) document containing information on taxable and (or) tax-related items, as well as on money and (or) property received from foreign states, international and foreign organizations, foreigners, stateless persons, and also on the expenditure on the said money and (or) other property in accordance with paragraph 1 of Article 29 of this Code.

      Tax registers are intended for generalization and systematization of information to ensure the fulfillment of tax accounting purposes specified in paragraph 5 of Article 190 of this Code.

      Tax accounting data are formed by stating information used for tax purposes in chronological order and by ensuring the continuity of tax accounting data between taxable periods (including those on transactions that are accounted for in several taxable periods and affect the size of a taxable item in subsequent taxable periods or are carried forward for a number of years).

      A taxpayer (tax agent) draws up tax registers as special forms. The forms of tax registers and the procedure for recording tax accounting data in them are developed by the taxpayer (tax agent) independently with account of the provisions of this article, except for the forms of tax registers established by the authorized body and approved in the tax accounting policy.

      Persons signing tax registers ensure correct statement of economic transactions in them.

      2. Tax registers include:

      1) tax registers compiled by a taxpayer (tax agent) independently by the forms approved by the taxpayer (tax agent) in the tax accounting policy, with account of the provisions of Article 190 of this Code;

      2) tax registers compiled by a taxpayer (tax agent) by the forms and rules of their drawing up that are approved by the authorized body.

      3. Tax registers shall contain the following details:

      1) the name of the register;

      2) the taxpayer’s (tax agent’s) identification number;

      3) the period for which the register is drawn up;

      4) the last name, first name, patronymic (if it is indicated in an identity document) of the person responsible for drawing up the register.

      4. The authorized body has the right to determine the forms of tax registers to reflect information on:

      1) exemption from taxation, reduction in taxable income with regard to corporate income tax, investment tax preferences;

      2) determination of value balances of groups (subgroups) of fixed assets and subsequent expenses for fixed assets;

      3) derivative financial instruments;

      4) the amounts of managerial and general administrative expenses of a non-resident legal entity that are allocated to deductibles by its permanent establishment in the Republic of Kazakhstan;

      5) property transferred under a lease agreement;

      6) consideration of reductions in the amount of claims to debtors provided for by subparagraphs 8) - 10) of paragraph 5 of Article 232 of this Code;

      7) was valid until 01.01.2019 in accordance with Law of the Republic of Kazakhstan № 121-VI dated 25.12.2017;

      8) record keeping of purchases of agricultural products from a private subsidiary farmer by a procurement organization in the field of agro-industrial complex, by an agricultural cooperative and (or) a legal person engaged in the processing of agricultural raw materials and their sale;

      9) tour operator services – broken down by outbound and inbound tourism;

      10) receiving money and (or) other property from foreign states, international and foreign organizations, foreigners, stateless persons, as well as on the expenditure on this money and (or) other property;

      11) the turnover in the form of stock on hand for the purposes of VAT calculation;

      12) VAT applied against the stock on hand;

      13) the sale of goods by an agricultural cooperative to its members in accordance with item six of subparagraph 2) of paragraph 2 of Article 698 of this Code, as well as on the provision of such goods for use, into trust management, for lease;

      14) the agricultural cooperative’s performance (rendering) of works (services) to its members in accordance with paragraph 5 of subparagraph 2) of paragraph 2 of Article 698 of this Code.

      The provisions of this paragraph shall not apply to individual entrepreneurs who, in accordance with the Law of the Republic of Kazakhstan “On Accounting and Financial Reporting”, do not maintain accounting records and do not compile financial statements, except for a tax register to reflect the information provided for in subparagraph 10) of part one of this paragraph.

      5. For individual entrepreneurs who, in accordance with the Law of the Republic of Kazakhstan “On Accounting and Financial Reporting”, do not maintain accounting records and do not compile financial statements, the authorized body may introduce the forms of tax registers to reflect information on record keeping of:

      1) income, including that received through non-cash settlements;

      2) purchased goods, works and services;

      3) items subject to imposition with individual income tax on the income of individuals to be taxed at the source of payment, as well as on social tax and social welfare payments;

      4) tax obligations for the payment for:

      negative impact on the environment;

      the use of surface water resources.

      6. . Excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2020).
      Article 215 shall be supplemented with paragraph 6-1 in accordance with the Law of the Republic of Kazakhstan dated 10.12.2020 382-VI (effective from 01.01.2021).
      6-1. Shall be enforced from 01.01.2025 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 121-VI.

      7. For the disclosure of information on carriers and (or) suppliers of works, services provided under a freight forwarding agreement, and also on the cost of such works, services, a freight forwarder shall maintain a tax register indicating the following data:

      1) the serial number and date of issuance of an invoice of the carrier and (or) supplier of works, services that are VAT payers;

      2) the taxpayer identification number of the carrier and (or) supplier of works, services;

      3) the last name, first name, patronymic (if it is indicated in an identity document) or the name of the carrier and (or) supplier of works, services;

      4) the cost of works, services carried out by the carrier and (or) supplier of works and services that are VAT payers, which is included in the size of taxable (non-taxable) turnover specified in the invoice;

      5) the cost of works, services carried out by the carrier and (or) supplier that are not VAT payers, with “ex VAT” indication;

      6) the cost of works, services, which are the turnover of a freight forwarder for the acquisition of works, services from a non-resident.

      7-1. In cases of damage, loss of goods as a result of emergency situations or during the state of emergency period, the VAT payer shall compile a tax register, reflecting the information referred to in paragraph 3 of this article, and also the following data:

      1) the name of the commodity;

      2) the input VAT balance;

      3) book value of the goods;

      4) details of the document on which the VAT on such goods was previously offset (name, number, date), also the value of the goods without VAT (taxable turnover amount).

      8. In case of maintaining tax registers, the correction of errors in such tax registers must be well-reasoned and confirmed by the signature of an authorized person that made the correction, indicating the date of and the reason for the corrections.

      9. Except for cases provided for in part two of this paragraph, tax registers shall be submitted to tax officials in the course of tax audits in paper form and (or) on electronic media - at the request of tax officials conducting the audit.

      Taxpayers, within the framework of tax monitoring, submit tax registers at the request of tax authorities or their officials.

      If tax registers are compiled in electronic form, at the request of tax authorities or their officials, a taxpayer (tax agent) is obliged to submit tax registers on electronic media and copies of such tax registers in paper form certified by signatures of the head and the person (persons) responsible for the compilation of tax registers’ data of the taxpayer (tax agent) as well as by the seal of the taxpayer (tax agent) in the course of a tax audit and within the framework of tax monitoring except for cases where the taxpayer (tax agent) has no seal on the grounds provided for by the legislation of the Republic of Kazakhstan.

      10. For individual entrepreneurs applying a special tax regime with a fixed deduction, the authorized body may establish forms of tax registers to reflect information on keeping record of:

      1) inventories;

      2) income;

      3) items subject to imposition with an individual income tax on individuals’ income to be taxed at the source of payment, as well as social tax and social welfare payments.

      11. Payers of the unified land tax are required to maintain tax registers provided for in paragraph 5 of this article, with the exception of the tax register for recording tax liabilities on payment for negative environmental impact.

      Footnote. Article 215 as amended by the laws of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2020); dated 02.01.2021 № 402-VI (effective from 01.01.2022); dated 11.07.2022 № 135-VII (shall be enforced from 01.01.2022).

SECTION 6. GENERAL PROVISIONS ON TAXATION OF THE INCOME OF RESIDENTS AND NON-RESIDENTS Chapter 26. GENERAL PROVISIONS

Article 216. Basic principles of taxation of residents and non-residents

      1. Taxes on income from sources in the Republic of Kazakhstan and outside it shall be paid by a resident of the Republic of Kazakhstan in the Republic of Kazakhstan, in accordance with the provisions of this Code.

      2. A non-resident shall pay taxes on income from sources in the Republic of Kazakhstan in the Republic of Kazakhstan, in accordance with the provisions of this Code.

      A non-resident carrying out entrepreneurial activity in the Republic of Kazakhstan through a permanent establishment shall also pay taxes on income from sources outside the Republic of Kazakhstan related to the activity of such a permanent establishment, in accordance with the provisions of this Code, in Kazakhstan.

      3. Residents and non-residents also pay other taxes and payments to the budget in the Republic of Kazakhstan, as well as social welfare payments if such obligations arise.

Article 217. Residents

      1. For the purposes of this Code, a resident of the Republic of Kazakhstan is:

      1) an individual:

      permanently residing in the Republic of Kazakhstan;

      residing in the Republic of Kazakhstan not permanently, but whose center of vital interests is in the Republic of Kazakhstan;

      2) a legal entity:

      set up in accordance with the legislation of the Republic of Kazakhstan;

      set up in accordance with the legislation of a foreign state, whose place of effective management (the location of the actual management body) is in the Republic of Kazakhstan.

      The place of a meeting of the actual body (the board of directors or a similar body) exercising basic management and (or) control and adopting strategic commercial decisions necessary for conducting the entrepreneurial activity of a legal entity is recognized as the place of effective management (the location of the actual management body).

      2. Unless otherwise established by paragraph 2-1 of this article, an individual is recognized as permanently residing in the Republic of Kazakhstan for the current taxable period, if he stays in the Republic of Kazakhstan for at least one hundred and eighty-three calendar days (including the days of arrival and departure) in any consecutive twelve-month period ending in the current taxable period.

      2-1. An individual who is an investment resident of the ASTANA International Financial Center is recognized as permanently residing in the Republic of Kazakhstan for the current taxable period if he stays in the Republic of Kazakhstan for at least ninety calendar days (including the days of arrival and departure) in any consecutive twelve-month period ending in the current taxable period. For the purposes of this article, an individual must comply with the conditions established by the Constitutional Law of the Republic of Kazakhstan On ASTANA International Financial Center.

      3. The center of vital interests of an individual is recognized to be in the Republic of Kazakhstan provided all of the following requirements are met:

      1) an individual has the citizenship of the Republic of Kazakhstan or a residence permit of the Republic of Kazakhstan;

      2) an individual’s spouse and (or) close relatives reside in the Republic of Kazakhstan;

      3) the existence of real estate in the Republic of Kazakhstan belonging to an individual and (or) his/her spouse and (or) his/her close relatives on the basis of the right of ownership or on other grounds, where an individual and (or) his/her spouse and (or) his/her close relatives can live at any time.

      4. An individual that is a citizen of the Republic of Kazakhstan, as well as an individual who has applied for citizenship of the Republic of Kazakhstan or for permission to reside permanently in the Republic of Kazakhstan without conferment of citizenship of the Republic of Kazakhstan, is recognized as a resident individual, regardless of the period of his/her residence in the Republic of Kazakhstan and any other criteria provided for in this article, who is:

      1) seconded abroad by government authorities, including employees of diplomatic, consular offices, international organizations, as well as family members of the said individuals;

      2) a crew member of a vehicle belonging to a legal entity or a citizen of the Republic of Kazakhstan carrying out regular international transportation;

      3) a serviceman and civilian personnel of military units or military formations of the Republic of Kazakhstan stationed outside the Republic of Kazakhstan;

      4) working at a facility outside the Republic of Kazakhstan that is the property of the Republic of Kazakhstan or of entities of the Republic of Kazakhstan (also under concession agreements);

      5) outside the Republic of Kazakhstan for the purpose of training, including probation or internship, medical treatment or health-improving and preventive care procedures, during the training period, including probation or internship, during medical treatment or health-improving and preventive care procedures;

      6) a teacher and (or) a scientific worker who are outside the Republic of Kazakhstan for the purpose of teaching, consulting or performing scientific research, during the period of rendering (performance) of the specified services (works).

      Footnote. Article 217 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021).

Article 218. The order for confirming the residency of the Republic of Kazakhstan

      1. A resident carrying out activity in a foreign country with which the Republic of Kazakhstan has concluded an international treaty, provided that all the provisions of the relevant international treaty are met, has the right to apply the provisions of this international treaty in the specified country.

      2. To confirm the residency of the Republic of Kazakhstan for the purposes of applying the international treaty, and also for other purposes, a person shall submit a tax application for residency confirmation, unless otherwise specified by this paragraph, to a tax authority that is superior to the tax authority with which such a person is registered at the place of location, stay (residence).

      If a person is registered with a tax authority at the place of location, stay (residence), which is immediately subordinate to the authorized body, the tax application for residency confirmation shall be submitted to this tax authority.

      In this case, the below mentioned persons are obliged to submit the following documents to the tax authority together with the tax application for residency confirmation:

      1) a resident foreign legal entity on the grounds that its place of effective management is in the Republic of Kazakhstan - a notarized copy of the document confirming the existence in the Republic of Kazakhstan of the place of effective management (the location of the actual management body) of the legal entity (the minutes of the general meeting of the board of directors or a similar body with indication of the place of its holding or other documents confirming the place of basic management and (or) control, as well as that of adopting strategic commercial decisions necessary for conducting the entrepreneurial activity of a legal entity);

      2) a citizen of the Republic of Kazakhstan that is a resident - a copy of the identity card or passport of the Republic of Kazakhstan;

      3) a foreigner and stateless person that are residents - notarized copies of:

      a foreign passport or a certificate of identity of a stateless person;

      a residence permit of the Republic of Kazakhstan (if any);

      a document confirming the period of stay in the Republic of Kazakhstan (visa or other documents);

      4) a foreign national or a stateless person who is an investment resident of the ASTANA International Financial Center:

      a notarized copy of a foreign passport or a stateless person’s ID;

      a notarized copy of a document confirming the period of stay in the Republic of Kazakhstan (visa or other documents);

      a copy of the document confirming the payment of the fee for issuance of the document confirming residency;

      confirmation letter issued by the Administration of the ASTANA International Financial Center for the relevant period, in the form established by the act of the ASTANA International Financial Center, on the implementation of investments in accordance with the investment tax residency program of the ASTANA International Financial Center;

      confirmation letter issued by the internal affairs body stating that the foreign national or stateless person is not a person whose citizenship of the Republic of Kazakhstan was terminated during the last twenty years preceding the initial application for participation in the investment tax residency program of the ASTANA International Financial Center. For the purposes of this paragraph, a letter of confirmation issued by an internal affairs body must contain information about a foreign passport of a foreign national or an ID of a stateless person.

      If the document confirming residency was issued upon initial application, then in submitting a tax application for acknowledgement of residency, the letter of confirmation issued by the internal affairs body is not required.

      A document confirming residency shall be issued for the calendar year in which the fee for issuing a document confirming residence was paid.

      3. Pursuant to the results of consideration of a tax application for residency confirmation, a tax authority within ten calendar days from the date of its submission:

      1) issues to the person a document confirming his/her residency in the form approved by the authorized body or confirms his/her residency in the form established by the competent authority of a foreign state.

      In case of issuing a document confirming residency in the form of an electronic document, the date of issuance is that of publishing such a document on the Internet resource of the authorized body;

      2) makes a well-reasoned decision to refuse to confirm the residency of a person.

      Grounds for refusal to confirm residency to a person are:

      non-compliance with the conditions established by Article 217 of this Code;

      non-compliance of the period indicated in the application for confirmation of residence of the investment resident of the ASTANA International Financial Center with the period for which the fee for issuing a document confirming residence was paid.

      4. The residency of a person is confirmed for each calendar year indicated in a tax application for residency confirmation within the limitation period established by Article 48 of this Code.

      5. In case of loss of a document confirming residency, a tax authority that issued such a document shall issue its duplicate within ten calendar days from the submission of a resident’s application.

      Footnote. Article 218 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021).

Article 219. Non-residents

      For the purposes of this Code, a non-resident is:

      1) an individual or legal entity that is not a resident in accordance with the provisions of Article 217 of this Code;

      2) a foreigner or stateless person who is recognized as a non-resident in accordance with the provisions of the international treaty governing the avoidance of double taxation and the prevention of tax evasion despite the provisions of Article 217 of this Code.

Article 220. Permanent establishment of a non-resident

      1. Unless otherwise established by an international treaty, a permanent establishment of a non-resident in the Republic of Kazakhstan shall be one of the below indicated places of operation through which a non-resident conducts entrepreneurial activity in the territory of the Republic of Kazakhstan, regardless of the timing of such an activity:

      1) any place of goods’ production, processing, assembling, packaging, packing, and (or) delivery;

      2) any place of management;

      3) any place of geological study of subsoil resources, exploration, preparatory works for the extraction of minerals and (or) extraction of minerals and (or) performance of works, rendering of services for control and (or) monitoring of exploration and (or) extraction of minerals;

      4) any place for carrying out a pipeline-related activity (including control or monitoring);

      5) any place of an activity related to the installation, debugging and operation of gaming machines (including gaming consoles), computer networks and communication channels, rides, and also those related to transport or another infrastructure;

      6) the place of sale of goods in the territory of the Republic of Kazakhstan, except for the sale of goods at exhibitions and fairs, unless otherwise established by paragraph 5 of this article;

      7) any place of construction activities and (or) construction and installation works, as well as rendering of services for monitoring the performance of these works;

      8) the location of a structural unit of a non-resident legal entity, except for a representative office carrying out the activity specified in paragraph 6 of this article;

      9) the location of a person carrying out intermediary activity in the Republic of Kazakhstan on behalf of a non-resident in accordance with the Law of the Republic of Kazakhstan “On Insurance Activity”;

      10) the location of a resident that is a party to a joint activity agreement concluded with a non-resident in accordance with the legislation of a foreign country or the Republic of Kazakhstan, if such a joint activity is carried out in the territory of the Republic of Kazakhstan.

      2. A permanent establishment of a non-resident is the place of rendering services, performing works in the territory of the Republic of Kazakhstan not provided for in paragraph 1 of this article, through employees or other personnel hired by a non-resident for such purposes, if such an activity is carried out in the territory of the Republic of Kazakhstan for more than one hundred and eighty-three calendar days within any consecutive twelve-month period from the date of commencement of business within a single project or related projects.

      For the purposes of this Section, interrelated or interdependent contracts (agreements) are recognized as related projects.

      Interrelated contracts (agreements) are contracts (agreements) that simultaneously meet the following requirements:

      1) under such contracts (agreements) a non-resident or its related party renders (performs) identical or homogeneous services (works) to one and the same tax agent or its related party;

      2) the time period between the completion of services’ provision (works’ performance) under one contract (agreement) and the conclusion of another contract (agreement) does not exceed twelve consecutive months.

      Contracts (agreements) concluded by a non-resident or its related party with a tax agent or its related party are recognized as interdependent if a failure to fulfill obligations for one of them by a non-resident or its related party affects the performance of obligations under another contract (agreement) by such a non-resident or its related party.

      3. Notwithstanding the provisions of paragraphs 1 and 2 of this article, in case a non-resident carries out entrepreneurial activity in the territory of the Republic of Kazakhstan through a dependent agent, such a non-resident will be deemed as having a permanent establishment in connection with any activityconducted by the dependent agent for this non-resident, regardless of the timing of such activities.

      For the purposes of this Section, a dependent agent is an individual or a legal entity that simultaneously meets the following requirements:

      1) he/she/it is authorized, on the basis of contractual relations, to represent interests of a non-resident in the Republic of Kazakhstan, to act and (or) perform certain legal actions on behalf of and at the expense of a non-resident, including the conclusion of a paid services agreement or playing a major role in concluding such an agreement or in transfer of the right of ownership (right to use) of property belonging to a non-resident on the basis of the right of ownership (right to use);

      2) he/she/it carries out activity specified in subparagraph 1) of this paragraph not as part of the activityof a customs representative, professional participant of the securities market and other brokerage activities, except for the activity of an insurance broker and cases where such an agent acts exclusively or primarily on behalf of a non-resident;

      3) his/her/its activity is not limited to the activities specified in paragraph 6 of this article.

      4. A non-resident’s activity carried out in the territory of the Republic of Kazakhstan through a subsidiary established in accordance with the legislation of the Republic of Kazakhstan results in the setting up of a permanent establishment of a non-resident if the subsidiary is recognized as a dependent agent, in accordance with paragraph 3 of this article.

      5. A non-resident sets up a permanent establishment in the Republic of Kazakhstan when selling goods at exhibitions and fairs held in the territory of the Republic of Kazakhstan if such realization lasts more than ten calendar days.

      6. The following types of a non-resident activitythat are exclusively of a preparatory or auxiliary nature, not part of main types of entrepreneurial activity of a non-resident and last not more than three years do not result in the setting up of a permanent establishment of a non-resident in the Republic of Kazakhstan:

      1) the use of any place solely for the storage and (or) demonstration of goods belonging to a non-resident, without their realization;

      2) the maintenance of a permanent place of business solely for purchasing goods for a non-resident without their realization;

      3) the maintenance of a permanent place of business solely for collecting, processing and (or) disseminating information, advertising or studying the market of goods, works, services sold by a non-resident.

      In addition to the above, preparatory and auxiliary activities shall be conducted for the non-resident himself/herself, and not for third parties.

      7. A non-resident’s activity on rendering an international outstaffing service in the territory of the Republic of Kazakhstan to a legal entity, including a non-resident operating in the Republic of Kazakhstan through a permanent establishment, does not result in the setting up of a permanent establishment for such a service in the Republic of Kazakhstan, provided that all of the following requirements are met:

      1) such staff act on behalf of and in the interests of the legal entity to which they are provided;

      2) a non-resident rendering an international outstaffing service is not liable for the performance of the staff provided;

      3) the non-resident’s income from rendering an international outstaffing service for a taxable period does not exceed 10 percent of the total amount of the non-resident’s expenses for the provision of such staff over the specified period.

      In this case, the amount of such income is determined in the form of a positive difference between the cost of international outstaffing services rendered by a non-resident for a taxable period and the cost of the non-resident’s total expenses for the provision of staff in the specified period.

      To confirm the amount of expenses for the provision of such services, including the income of foreign staff, the non-resident is obliged to provide copies of source documents compiled in accordance with the legislation of the Republic of Kazakhstan and (or) a foreign state to the service recipient. For the purposes of calculating corporate income tax from the income of a non-resident providing international outstaffing services, such services of a non-resident are recognized as those rendered outside the Republic of Kazakhstan provided that requirements of this paragraph are met.

      8. In case a non-resident carries out its activity in the territory of the Republic of Kazakhstan under a joint activity agreement:

      1) the activity of each party to such an agreement sets up a permanent establishment in accordance with the provisions established by this article;

      2) the tax obligation is fulfilled by each party to such an agreement independently in the manner determined by this Code.

      9. A non-resident, carrying out entrepreneurial activity in the Republic of Kazakhstan that results in the setting up of a permanent establishment shall be obliged to register as a taxpayer with a tax authority in the manner specified in Article 76 of this Code.

      A non-resident’s activity sets up a permanent establishment in accordance with the provisions of this Article from the date the non-resident commences the activity in the Republic of Kazakhstan, whether the non-resident is registered as a taxpayer with tax authorities or registration in the registration authority or not.

      If a non-resident carries out entrepreneurial activity resulting in the setting up of two or more permanent establishments subject to registration with one tax authority, registration is mandatoryonly for one permanent establishment as part of the group of such permanent establishments of a non-resident.

      If a non-resident has a registered permanent establishment carrying out the activity specified in paragraphs 2, 3, 5 or 7 of this article and carries out similar or same activity in a place other than that of registration of such a permanent establishment, the result of carrying out such an activity shall be the setting up of a permanent establishment subject to registration from the commencement of a similar or same activity.

      If, after the removal of a non-resident’s permanent establishment from the state database of taxpayers, such a non-resident resumes an activity specified in paragraphs 2 and 5 of this article within a consecutive twelve-month period, he/she/it is recognized as having set up a permanent establishment and is subject to registration as a taxpayer from the commencement of such an activity.

      10. For the purposes of applying this Code, the date of commencement of activity by a non-resident in the Republic of Kazakhstan is that of:

      1) conclusion of any below mentioned contract (treaty, agreement) for:

      the performance of works, rendering of services in the Republic of Kazakhstan, also under a joint activity agreement;

      granting authority to carry out actions on his/her/its behalf in the Republic of Kazakhstan;

      the purchase of goods in the Republic of Kazakhstan for the purpose of their realization;

      the purchase of works, services for the purposes of performing works, rendering services in the Republic of Kazakhstan;

      2) conclusion of the first labor contract (agreement, treaty) for the purposes of carrying out activities in the Republic of Kazakhstan;

      3) arrival in Kazakhstan of a non-resident individual, non-resident’s employee or other hired staff for the fulfillment of the terms of the contract (agreement, treaty) specified in subparagraphs 1) or 2) of part one of this paragraph;

      4) entry into force of a document certifying the right of a non-resident to carry out the activities specified in subparagraphs 3) and 4) of paragraph 1 of this article.

      In the existence of several conditions established by this paragraph, the earliest of the dates specified in this paragraph shall be recognized as the date of commencement of the activities of a non-resident in the Republic of Kazakhstan.

      11. If a non-resident carries out activity through a structural unit, which does not result in the setting up of a permanent establishment in accordance with the international treaty governing the avoidance of double taxation and the prevention of tax evasion, or paragraph 6 of this article, this Code’s provisions for a permanent establishment of a non-resident shall apply to such a structural unit of a non-resident. At the same time, such a structural unit has the right to apply the provisions of the international treaty governing the avoidance of double taxation and the prevention of tax evasion, in accordance with Articles 672, 673 and 674 of this Code.

      Footnote. Article 220 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced from 01.07.2019); dated 10.12.2020 № 382-VI (effective from 01.01.2018).

Article 221. Mutual agreement procedure

      1. A person has the right to apply to the authorized body for conducting a mutual agreement procedure with the competent body of a foreign state with which the Republic of Kazakhstan has concluded an international agreement:

      1) to examine the issue of applying the provisions of an international treaty, if it considers that the actions of one or both contracting states lead or will lead to taxation that is inconsistent with the provisions of such an international treaty;

      2) to determine the status of residence.

      2. The application must indicate the circumstances on which the claims of the person are based.

      3. The person is obliged to attach to the application submitted in accordance with subparagraph 1) of paragraph 1 of this article, the copies of accounting documents confirming the amounts of income received (receivable) and (or) taxes withheld (if they are withheld) in a foreign state with which The Republic of Kazakhstan has concluded an international agreement, as well as notarized copies of:

      1) contracts (agreements) for performance of work, rendering of services or for other purposes;

      2) for legal entities - constituent documents or extracts from the commercial register indicating the founders (participants) and majority shareholders of the resident legal entity;

      3) documents referred to in subparagraphs 1), 2) and 3) of paragraph 2 of Article 218 of this Code.

      The person has the right to submit other documents not specified in this paragraph, necessary for the mutual agreement procedure.

      4. To the application submitted in accordance with subparagraph 2) of paragraph 1 of this article, the person is obliged to attach the documents specified in subparagraphs 2) and 3) of part one of paragraph 3 of this article.

      5. The authorized body has the right to demand from the person additional documents in writing necessary for the mutual agreement procedure.

      6. The authorized body shall, within five working days from the date of submission of the application, direct to the person a decision to refuse to consider the application on the following grounds:

      1) submission of an application for conducting the procedure of mutual agreement with the competent authority of the state with which the Republic of Kazakhstan has not concluded an international agreement;

      2) failure to submit the documents provided for in paragraphs 3 and 4 of this article.

      If the authorized body refuses to examine the application on the grounds referred to in subparagraph 2) of part one of this paragraph, the person has the right to re-submit the application if the violations are eliminated.

      7. The authorized body shall examine the application within forty-five calendar days from the date of its receipt, except for the cases specified in paragraph 6 of this article.

      8. Upon examination of the application by the authorized body, one of the following decisions shall be made:

      1) on refusal to conduct a mutual agreement procedure;

      2) on conducting a mutual agreement procedure.

      9. The decision to refuse to conduct the mutual agreement procedure shall be made by the authorized body on the following grounds:

      1) non-compliance of the grounds specified in the application with the provisions of the international treaty of the Republic of Kazakhstan;

      2) false information provided by a person;

      3) non-submission by the person during the examination of the application of the documents referred to in paragraph 5 of this article.

      Such a decision shall be directed to the person within two working days from the date of its issuance.

      When deciding to refuse to conduct the mutual agreement procedure due to dual residency, refusal on the grounds established by subparagraph 1) of part one of this paragraph shall not apply.

      10. If a decision is made to conduct a mutual agreement procedure, the authorized body shall make a request to the competent authority of the foreign state to conduct such a procedure.

      11. The authorized body terminates the initiated procedure of mutual agreement with the competent body of a foreign state in the following cases:

      1) submission by a person of an application to terminate the mutual agreement procedure;

      2) revealing in the course of the mutual agreement procedure of the fact that a person provided false information;

      3) non-submission by a person in the course of the mutual agreement procedure of the documents referred to in paragraph 5 of this article.

      12. The authorized body shall direct information to the person about the decision taken in the outcome of the mutual agreement procedure within seven working days from the date of such a decision.

      13. The decision taken upon the mutual agreement procedure carried out in the manner specified in this article, as well as the decision taken upon the mutual agreement procedure carried on request from the competent authority of a foreign state, are binding on the tax authorities.

      Footnote. Article 221 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021).

SECTION 7. CORPORATE INCOME TAX Chapter 27. GENERAL PROVISIONS

Article 222. Payers

      1. Corporate income tax payers are resident legal entities of the Republic of Kazakhstan, except for state institutions and state secondary education institutions, as well as non-resident legal entities that operate in the Republic of Kazakhstan through a permanent establishment or receive income from sources in the Republic of Kazakhstan.

      2. Legal entities that apply special tax regimes for small businesses, retail tax, calculate and pay corporate income tax on the incomes taxed under these regimes, in accordance with Section 20 of this Code.

      Legal entities applying a special tax regime for producers of agricultural products and agricultural cooperatives shall calculate corporate income tax and advance payments thereof on income taxed under this regime, with account of the features established by Section 20 of this Code.

      3. Was valid until 01.01.2020 in accordance with Law of the Republic of Kazakhstan № 121-VI dated 25.12.2017.
      Footnote. Article 222 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021).

Article 223. Taxable items

      Items to be imposed with corporate income tax are:

      1) taxable income;

      2) income taxed at the source of payment;

      3) net income of a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment;

      4) taxable income of controlled foreign companies and permanent establishments of controlled foreign companies, except for those registered in states with preferential taxation;

      5) taxable income of controlled foreign companies and permanent establishments of controlled foreign companies registered in states with preferential taxation.

      Footnote. Article 223 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2020).

Chapter 28. TAXABLE INCOME

Article 224. Taxable income

      Taxable income is defined as the difference between total annual income, with account of adjustments provided for in Article 241 of this Code, and deductions provided for in this section.

      Footnote. Article 224 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2020).

Subchapter 1. Total annual income

Article 225. Total annual income

      1. Total annual income of a resident legal entity of the Republic of Kazakhstan consists of income (to be) received by this person from sources in the Republic of Kazakhstan and outside it within a taxable period.

      For the purposes of this Section, all types of income that are not income from sources in the Republic of Kazakhstan are recognized as income from sources outside the Republic of Kazakhstan, regardless of the place of their payment.

      Total annual income of a non-resident legal entity carrying out activity in the Republic of Kazakhstan through a permanent establishment consists of income specified in Article 651 of this Code.

      2. For tax purposes, income is not:

      1) the value of property received as a contribution to the authorized capital;

      2) the value of property (to be) received by a shareholder, including that (to be) received in return of earlier contributed one, in the course of distribution of property upon liquidation of a legal entity or reduction of the authorized capital, and also the repurchase of shares issued by a legal entity-issuer of these shares from a shareholder in the amount of the paid authorized capital attributable to the number of shares, for which the property is distributed;

      3) value of the property received by the participant, founder, including the property to be received (received) in exchange for previously contributed in the course of property distribution upon liquidation of a legal entity or reduction of the authorized capital, as well as repurchase by a legal entity from the founder, participant of a participatory interest or part thereof in this legal entity in the amount of the paid authorized capital attributable to the participation share to which the property is distributed, but no more than the initial value of such participatory share, determined as prescribed by paragraph 7 of Article 228 of this Code, for such a participant, founder;

      4) the value of property received from the placement of shares by their issuer;

      5) the value of property transferred free of charge - for a taxpayer transferring property;

      6) the amount of penalties and fines written off in accordance with the tax legislation of the Republic of Kazakhstan;

      7) the value of goods received for advertising purposes (also in the form of donations) at no cost, if the value of a unit of goods does not exceed 5 times the monthly calculated index established for a relevant financial year by the law on the republican budget and effective as of the date of such receipt of the goods;

      8) the amount of reduction in a tax obligation in cases provided for by this Code;

      9) unless otherwise provided by this Code, income arising from a change in the value of assets and (or) liabilities recognized as income in accounting in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, except for the one to be received (received) from another person;

      The provisions of this subparagraph shall also apply in the case provided for by paragraph 7-1 of Article 228 of this Code;

      10) increase in undistributed profits due to reduction of reserves for revaluation of assets in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting;

      11) income generated in connection with recognition of an obligation in accounting in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, in the form of a positive difference between the size of the binding obligation and the cost of this obligation, recognized in accounting;

      12) investment income received by mutual investment funds in accordance with the legislation of the Republic of Kazakhstan on investment and venture funds and recognized as such by the custodian of a mutual investment fund, except for remuneration for such a management company - for a management company that performs trust management of the assets of a mutual investment fund on the basis of a license for managing an investment portfolio;

      13) the amount of compensation (to be) received in fulfillment of the tax obligation by such a person to pay excise duty on excisable goods, which is the product of processing of the customer’s raw materials - for a person who produced gasoline (except for aviation fuel), diesel fuel from the customer’s raw materials;

      14) the value of property received by a state enterprise from a state institution in the form of:

      fixed assets assigned to such an enterprise by the right of economic management or operations management;

      money for the acquisition of fixed assets that will be assigned to such an enterprise on the basis of the right of economic management or operations management;

      15) insurance payment received in the amount by which the group’s value balancewas reduced in accordance with paragraph 8 of Article 270 of this Code, with account of the excess amount provided for by Article 234 of this Code, if any;

      16) the value (in monetary terms) of mineral resources received from a subsoil user in fulfillment of the tax obligation to pay taxes in kind - for a recipient on behalf of the state;

      17) income from write-offs before commercial discovery during the period of exploration by a strategic partner of the liabilities of a national subsoil use company or a legal entity whose shares (participatory interests in the authorized capital) are directly or indirectly owned by such a national subsoil use company, and for remuneration on investment financing in accordance with the Code of the Republic of Kazakhstan On Subsoil and Subsoil Use - in the amount of remuneration that is assessed but not paid and is subject to accounting for the purposes of forming a separate group of depreciable assets in accordance with Article 258 of this Code;

      18) revenue from the mineral resources sale received from a subsoil user in fulfillment of tax obligation in kind, by the recipient on behalf of the state or by a person authorized by the recipient on behalf of the state to carry out such a sale, including the revenue from writing off of the recipient’s liabilities on behalf of the state that arose in connection with such sale;

      19) commission of a recipient on behalf of the state or a person authorized by a recipient on behalf of the state, in terms of reimbursement of expenses associated with the sale of minerals received from a subsoil user in fulfillment of the tax obligation in kind;

      20) the value of property, including works, services received in accordance with paragraph 8 of Article 243 of this Code;

      21) receivable (received) remuneration that reduces the value of a facility under construction in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, within the remuneration amount payable (paid) that increases the value of such a facility in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting;

      22) the cost of electric grids:

      recognized as ownerless in accordance with the civil legislation of the Republic of Kazakhstan, accepted by the energy transmission organization into ownership gratuitously;

      accepted on a gratuitous basis by the power transmitting company by way of ownership transfer from state or local executive bodies, other power transmitting organizations or power grids owners that do not carry out power transmission activities;

      23) the cost of services received for public money in the form of non-financial state support of business entities in accordance with the state program forthe development of agro-industrial complex of the Republic of Kazakhstan, programs approved by the Government of the Republic of Kazakhstan and operated by the National Chamber of Entrepreneurs of the Republic of Kazakhstan;

      24) remained in force before 01.01.2019 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 № 121-VI;
      Subparagraph 25) is valid until 01.01.2027 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 № 121-VI.

      25) income of a sustainability organization, whose 100 percent of voting shares are held by the National Bank of the Republic of Kazakhstan, arising in connection with depreciation, in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, of a positive difference between:

      the amount of assets in accordance with the terms of the agreement on gratuitous transfer of assets from the organization for improving the quality of loan portfolios of second-tier banks, whose sole shareholder is the Government of the Republic of Kazakhstan,

      and their fair value;

      26) technogenic mineral formations received, donated from state property;

      26-1) an increase in the cost balance of groups (subgroups) of depreciable assets resulting from application of a conditional coefficient by a subsoil user under a contract for exploration and production or production of hydrocarbons on complex projects (with the exception of onshore gas projects) in accordance with paragraph 6 of Article 258 and (or ) paragraph 2-1 of Article 268 of this Code;

      Subparagraph 27) is valid until 01.01.2027 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 № 121-VI.

      27) for a railway carrier carrying out activities for the transportation of passengers, baggage, cargo luggage, postal items - income arising from the receipt of services of the main railway network when transporting passengers by rail on a free basis, from the National Infrastructure Operator, including using a temporary reduction coefficient in the amount of 0 to the tariff for regulated services of the main railway network when transporting passengers by rail in accordance with the legislation of the Republic of Kazakhstan;

      Subparagraph 28) shall be valid from 01.01.2020 to 01.01.2027 in accordance with the Law of the Republic of Kazakhstan dated 10.12.2020 382-VI.

      28) forfeits (fines, penalties) awarded to a bank that underwent restructuring by a court resolution, whose more than 90 percent of voting shares as of December 31, 2013 belong to the national managing holding or a legal entity that was previously such a bank, on credits (loans) and (or) debt related to a credit (loan), whose debt, subject to forgiveness, is included in the list approved before July 1, 2019 by the management body of such a legal entity and submitted to the authorized body no later than August 1, 2019;

      28-1) the cost of property, the cost of major repairs, reconstruction of state-owned facilities received gratuitously as part of charitable assistance by a legal entity with one hundred percent participation of the state in the authorized capital from a non-profit organization established in the form of a fund in accordance with the civil legislation of the Republic of Kazakhstan;

      29) was valid from 01.01.2018 to 01.01.2021 in accordance with the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI.
      Footnote. Article 225 as amended by the Law of the Republic of Kazakhstan dated 04.07.2018 № 174-VІ (shall be enforced upon expiry of ten calendar days after its first official publication); № 295-VІ dated 27.12.2019 (shall be enforced since 01.01.2020); dated 10.12. 2020 № 382-VI (enforcement, Article 2); dated 21.12.2022 № 165-VII (enforcement, see art.4); dated 12.12.2023 № 45-VIII (effective from 01.01. 2021).

Article 226. Income to be included in total annual income

      1. Total annual income includes all types of income of a taxpayer exclusive of the amount of VAT and excise duty:

      1) income from sales;

      2) income of an insurance, reinsurance organization under insurance, reinsurance contracts;

      3) income from increase in value;

      4) income from derivative financial instruments;

      5) income from writing off obligations;

      6) income from doubtful obligations;

      7) income from decreasing the amount of provisions (reserves) created by a taxpayer entitled to deduct provisions (reserves) in accordance with paragraphs1, 5, 6 and 7 of Article 250 of this Code;

      8) income from the assignment of the right of claim;

      9) income from the disposal of fixed assets;

      10) income from adjustment of expenses for geological study and preparatory works for the extraction of natural resources, as well as other subsoil users’ expenses;

      11) income from the excess amount of contributions to the fund for liquidation of consequences of field development over the amount of actual expenses for liquidation of consequences of field development;

      12) income from joint activity;

      13) forfeits (fines, penalties) awarded or recognized by a debtor, except for fines groundlessly withheld but returned from the state budget, if these amounts were not earlier allocated to deductibles;

      14) compensations received for earlier made deductions;

      15) income in the form of property received free of charge;

      16) dividends;

      17) remuneration on deposit, debt security, bill of exchange, Islamic lease certificate;

      18) excess of the amount of positive exchange rate difference over the amount of negative exchange rate difference;

      19) winnings;

      20) income received from operating social facilities;

      21) income from the sale of an enterprise as a property complex;

      22) income from an investment deposit in an Islamic bank;

      23) net income from trust management of property (to be) received by a trust management founder;

      24) income of a state-owned enterprise arising in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting in connection with depreciation of fixed assets assigned to such an enterprise on the right of economic management or operational management;

      25) other income not specified in subparagraphs 1) - 24) of this paragraph.

      2. If one and the same income can be stated in several items of income, this income is included in total annual income only once.

      Unless otherwise established by Articles 227 - 240, paragraphs 5 and 6 of this section, for the purposes of this section, recognition of income, including the date of its recognition, shall be in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting .

      In the event that the recognition of income in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting differs from the procedure for determining and recognizing income in accordance with this Code, the specified income shall be inclusive for tax purposes in the manner determined by this Code.

      3. The total annual income of a trust manager and a trust management founder from the activity on trust management of property shall be determined with account of the provisions of Articles 40, 42, 43, 44 and 45 of this Code.

      4. A taxpayer has the right to adjust income in accordance with Articles 286 and 287 of this Code. At the same time, the total annual income, subject to adjustments in accordance with Articles 286 and 287 of this Code, can have a negative value.

      Footnote. Article 226 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2018).

Article 227. Income from sales

      1. Income from sales is recognized as the amount of income generated by the sale of goods, works, services, except for income included in total annual income in accordance with Articles 228-240 of this Code, as well as income specified in paragraph 4 of Article 258 of this Code, in part not exceeding the amount of expenses specified in paragraph 1 of Article 258 of this Code.

      2. Income from sales is determined in the amount of the value of goods, works, services, exclusive of the amount of VAT and excise duty.

      3. The date of recognition of income from sales shall be determined in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

      4. For the purposes of this Section, income from the provision of services includes:

      1) income in the form of interest on a credit (loan, microcredit), repo transactions;

      2) income in the form of remuneration for the transfer of property under a lease agreement;

      3) royalties;

      4) income from the rental (tenancy) of property, except for lease.

      5. Income from sales is subject to adjustment in cases and in the manner established by the legislation of the Republic of Kazakhstan on transfer pricing.

      Footnote. Article 227 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2018).

Article 227-1. Income of a digital miner, digital mining pool, digital assets exchange

      1. The income of a person from digital mining shall be determined as the product of the number of digital assets distributed to him by the digital mining pool that have arisen as a result of his activities, and their value, determined in accordance with paragraph 4 of this article.

      2. The income of a person from digital mining activities shall not include the value of digital assets withheld by the digital mining pool as a commission.

      3. The income of a digital mining pool, digital assets exchange received in the form of digital assets shall be calculated at the cost determined in accordance with paragraph 4 of this article.

      4. For the purposes of this article, the procedure for determining and publishing the value of digital assets and the list of their types are determined by the authorized body.

      Footnote. Chapter 28 shall be supplemented by Article 227-1 pursuant to the Law of the Republic of Kazakhstan dated 06.02.2023 № 196-VII (shall be enforced from 01.04.2023); as amended by Law dated 12.12.2023 № 45-VIII (shall be enforced sixty calendar days after the day of its first official publication).

Article 228. Income from increase in value

      1. Income from increase in value is generated from:

      1) the sale of non-depreciable assets, except for assets purchased for state needs in accordance with the laws of the Republic of Kazakhstan;

      2) transfer of non-depreciable assets as a contribution to the authorized capital;

      3) disposal of non-depreciable assets as a result of reorganization through merger, incorporation, division or separation.

      2. For the purposes of this article, non-depreciable assets include:

      1) land plots;

      2) construction in progress;

      3) uninstalled equipment;

      4) assets with a service life of more than one year, not used in profit-orientedactivities, including long-term assets held for sale;

      5) assets with a service life of more than one year not allocated to fixed assets in accordance with subparagraph 2) of paragraph 2 of Article 266 of this Code;

      6) securities;

      7) participatory interest;

      8) investment gold;

      9) fixed assets, the value of which is fully allocated to deductibles in accordance with the tax legislation of the Republic of Kazakhstan that was in effect until January 1, 2000;

      10) assets put into operation within the framework of an investment project with regard to contracts concluded before January 1, 2009 in accordance with the legislation of the Republic of Kazakhstan on investments, the value of which is fully allocated to deductibles;

      11) property attributed to social facilities in accordance with Article 239 of this Code.

      3. As to non-depreciable assets, except for those provided for in paragraphs 4 and 5 of this article, the increase in each asset is recognized as:

      1) a positive difference between the selling price and the initial value – upon sale;

      2) a positive difference between the value of an asset determined on the basis of the value of a contribution to the authorized capital and the initial value - when transferred as a contribution to the authorized capital;

      3) a positive difference between the value indicated in a transfer certificate or a separation balance sheet and the initial value - upon the disposal as a result of reorganization of a legal entity through merger, incorporation, division or separation.

      4. As to debt securities, an increase in value for each security is recognized as:

      1) a positive difference ex coupon between the selling price and the initial value, with account of amortization of a discount and (or) premium as of the date of sale - upon sale;

      2) a positive difference ex coupon between the value of a debt security determined on the basis of the value of a contribution to the authorized capital and the initial value with account of amortization of a discount and (or) premium as of the date of transfer - when transferred as a contribution to the authorized capital;

      3) a positive difference ex coupon between the value indicated in atransfer certificate or a separation balance sheet and the initial value with account of amortization of a discount and (or) premium as of the date of retirement – upon the disposal as a result of reorganization of a legal entity through merger, incorporation, division or separation.

      5. As to assets indicated in subparagraphs 9) and 10) of paragraph 2 of this article, an increase in value for each asset is recognized as:

      1) the cost of realization – upon sale;

      2) the value of a contribution to the authorized capital - when transferred as a contribution to the authorized capital;

      3) the value indicated in a transfer certificate or a separation balance sheet - upon the disposal as a result of reorganization of a legal entity through merger, incorporation, division or separation.

      6. The initial cost of the assets specified in subparagraphs 1) - 6) and 8) of paragraph 2 of this article shall be determined in the following order:

      a set of costs for acquisition, production, construction

      or

      if the assets were received as a contribution to the authorized capital, - the value of the contribution to the authorized capital,

      or

      if the assets were received as a result of reorganization - the value indicated in the deed of transfer or separation balance sheet,

      or

      in the event that the assets were received by a shareholder (participant, founder) as a result of the distribution of property during the liquidation of a legal entity or reduction of the authorized capital, as well as redemption by a legal entity from the founder, participant of a participation interest or a part thereof in this legal entity, redemption by a legal entity-issuer for a shareholder of shares issued by this issuer - the book value of the property received (received) by the shareholder, participant, founder during the distribution of property, including received (received) instead of previously contributed, as of the date of transfer, subject to reflection (reflected) in the accounting records of the transferor persons, excluding revaluation and impairment, reflected in the document confirming the transfer of such property and certified by the signatures of the parties,

      or

      in the event that the assets were received free of charge, - the value included in the total annual income in the form of the value of the property received free of charge in accordance with this Code,

      plus

      other costs that increase the value of assets, including after their acquisition, in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, except for:

      costs (expenses) not subject to deductions in accordance with subparagraphs 2) , 3) , 4) and 5) of Article 264 of this Code;

      depreciation charges.

      The initial value of the assets specified in subparagraph 4) of paragraph 2 of this article excluded from fixed assets is the book value of such assets determined in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting as of the date of retirement from fixed assets, excluding revaluation and impairment.

      7. The initial value of the participation share is:

      a set of actual costs for its acquisition, costs associated with the acquisition and increasing the value of participatory interest in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting,

      and/or

      the value of contribution to the authorized capital, including if the participatory interest was received as a contribution to the authorized capital,

      and/or

      in the event that the participatory interest was received due to reorganization - the value indicated in the deed of transfer or separation balance sheet,

      and/or

      the book value of property to be received (received) by the shareholder, participant, founder in the course of the distribution of property, including the received ( to be received) one in return of previously contributed one, as of the date of transfer, subject to reflection (reflected) in the accounting records of the transferor, excluding revaluation and impairment, stated in a document confirming the transfer of such property and certified by the signatures of the parties – if the assets were received by a shareholder (participant, founder) due to the property distribution during the liquidation of a legal entity or a decrease in the authorized capital, also in case of repurchase by a legal entity from the founder, participant of a participatory interest or part thereof in this legal entity, repurchase of shares from a shareholder by a legal entity that issued these shares, 

      and/or

      in the event that the participatory interest was received gratuitously,- the value included in the total annual income in the form of the value of property received gratuitously in accordance with this Code.

      7-1. The initial cost of the assets specified in subparagraphs 6) and 7) of paragraph 2 of this article, received by a resident legal entity as a result of acquisition from a non-resident legal entity, shall be determined in the following order:

      the actual costs incurred by a non-resident legal entity for the acquisition of assets specified in the sale and purchase agreement or other type of agreement under which the assets were acquired,

      or

      if the assets were received as a contribution to the authorized capital of a non-resident legal entity, the value of the contribution to the authorized capital,

      or

      in the event that the assets were received due to reorganization of a non-resident legal entity,- the value indicated in the deed of transfer or separation balance sheet,

      or

      in the event that the assets were received by a non-resident legal entity due to property distribution in the course of liquidation of a legal entity, the shareholder (participant, founder) of which is this non-resident legal entity, or a decrease in the authorized capital of such a legal entity, also repurchase by a legal entity from a non-resident legal entity of shares, participatory interest or part thereof in this legal entity - the book value of the property to be received (received) by the non-resident legal entity in the distribution of property from the legal entity, including the property to be received (received) in return for the previously contributed one, as of the date of transfer, subject to reflection (reflected) in the accounting of a legal entity, excluding revaluation and impairment, reflected in a document confirming the transfer of such property and certified by the signatures of the parties,

      plus

      in the event that a non-resident legal entity made contributions to the authorized capital of the transferred legal entity - the value of such contributions to the authorized capital,

      plus

      the value of contributions to the authorized capital of a legal entity after its acquisition by a resident legal entity.

      If the value of assets is determined in foreign currency, such value shall be recalculated in tenge at the market exchange rate determined as of the last business day preceding the date of the above transactions and (or) actions.

      In this case, the initial cost is subject to reflection in a document confirming the sale of such assets, certified by the signatures of the parties.

      This paragraph shall apply for the purposes of the subsequent sale of an asset by a resident legal entity that has accepted such an asset, provided that there are notarized copies of documents confirming the initial cost.

      The provisions of this paragraph shall apply if at least ninety-nine percent of the participation shares, securities or other forms of equity participation with the persons transferring and acquiring assets directly or indirectly belong to one natural person.

      8. The initial value of property attributed to social facilities in accordance with Article 239 of this Code is the book value of such assets as of the date of their disposal, exclusive of revaluations and impairments.

      9. Was valid until 01.01.2020 in accordance with Law of the Republic of Kazakhstan № 121-VI dated 25.12.2017.

      10. For the purposes of this article, the value of the contribution to the authorized capital is:

      the value of the asset transferred (received) as a contribution to the authorized capital, including as an additional contribution to the authorized capital, indicated in the deed of acceptance and transfer or other document confirming the acceptance and transfer of the asset, its value, but not more than the amount of the contribution to the authorized capital, in payment for which the asset was transferred (received);

      the amount of money contributed (received) as a contribution to the authorized capital, including as an additional contribution to the authorized capital, but not more than the amount of the contribution to the authorized capital, in payment of which the money was transferred (received).

      11. Income from increase in value is recognized when:

      1) a non-depreciable asset is sold - in a taxable period in which such an asset was sold;

      2) a non-depreciable asset is transferred as a contribution to the authorized capital - in a taxable period in which such an asset was transferred as a contribution to the authorized capital;

      3) a non-depreciable asset is disposed of as a result of reorganization through merger, incorporation, division - in a taxable period for which liquidation tax returns are filed;

      4) a non-depreciable asset is disposed of as a result of reorganization through separation - in a taxable period in which a separation balance sheet is approved.

      12. Income from increase in value received from the sale of securities is included in total annual income, with account of the provisions of paragraphs 3, 4, 5, 6 and 7 of Article 300 of this Code.

      Footnote. Article 228 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (enforcement, Article 2).

Article 229. Income from writing off obligations

      1. Income from writing off obligations is:

      1) the amount of an obligation with respect to which a creditor terminated the requirement to execute it by a taxpayer;

      2) the amount of an obligation that is not claimed by a creditor as of the date of filing liquidation tax returns upon the liquidation of a taxpayer, unless otherwise provided for in this subparagraph.

      If the liquidation of a taxpayer, in accordance with this Code, provides for a liquidation tax audit or issuance of an opinion based on the results of an in-house audit, the amount of such an obligation is determined as:

      the amount of obligations (except for VAT amount) that was payable according to the taxpayer’s source documents and (to be) stated in interim liquidation balance sheet, as of the date of approval of such a balance sheet,

      minus

      the amount of obligations that will be fulfilled between the date of approval of interim liquidation balance sheet and the day of completion of liquidation tax audit or in-house audit.

      Pursuant to the results of a liquidation tax audit, a tax authority determines the amount of an obligation on the basis of the actual amount of fulfilled obligations for the specified period. The amount of such an obligation is stated in a tax audit act.

      Pursuant to the results of an in-house audit, a tax authority determines the amount of an obligation on the basis of the actual amount of fulfilled obligations for the specified period, which shall be stated in a notice of elimination of violations revealed as a result of an in-house audit;

      3) the amount of an obligation for which the limitation period established by the laws of the Republic of Kazakhstan expired during a taxable period;

      4) the amount of an obligation, the fulfillment of which a creditor has no right to demand on the basis of a final and binding court judgment.

      2. The amount of income from writing off obligations is equal to the amount of obligations (except for VAT amount) payable according to the taxpayer’s source documents:

      in the case specified in subparagraph 1) of paragraph 1 of this article – as of the day of termination of claim;

      in the case specified in subparagraph 3) of paragraph 1 of this article – as of the day of expiration of the limitation period established by the laws of the Republic of Kazakhstan;

      in the case specified in subparagraph 4) of paragraph 1 of this article - as of the date of entry into legal force of a court decision.

      3. The provisions of paragraphs 1 and 2 of this article shall not apply to obligations recognized as doubtful in accordance with this Code.

      4. Income from writing off obligations does not include a reduction in the amount of obligations due to their transfer under a contract of sale of an enterprise as a property complex.

      5. Was valid until 01.01.2020 in accordance with Law of the Republic of Kazakhstan № 121-VI dated 25.12.2017.

      6. Income from writing off obligations shall not include a reduction in the amount of obligations arising from the forced restructuring of obligations of a bank that is classified as insolvent banks, carried out in accordance with Article 61-10 of the Law of the Republic of Kazakhstan “On Banks and Banking Activity in the Republic of Kazakhstan”.

      7. The write-off income does not include a decrease in the amount of liabilities on debt written off by an organization specializing in improving the quality of loan portfolios of second-tier banks, whose sole shareholder is the Government of the Republic of Kazakhstan.

      Footnote. Article 229 as amended by the Law of the Republic of Kazakhstan dated 02.07.2018 № 168-VІ (shall be enforced from 01.01.2019); dated 10.12.2020 № 382-VI (effective from 01.01.2020).

Article 230. Income from doubtful obligations

      1. Obligations arising for purchased goods (works, services), as well as for assessed employees’ income determined in accordance with paragraph 1 of Article 322 of this Code, and not fulfilled within a three-year period calculated in accordance with paragraph 2 of this article, are recognized doubtful. Income from doubtful obligations for received credits (loans, microcredits) does not include the amount of the received credit (loan, microcredit).

      The specified doubtful obligations are included in the taxpayer’s total annual income, except for VAT that is subject to exclusion from the offset in the manner specified in Section 10 of this Code.

      2. Income from a doubtful obligation is recognized in a taxable period of expiration of a three-year period, which is calculated as follows:

      1) for doubtful obligations that arose under credit (loan, microcredit) agreements - from the day following the day of maturity of remuneration in accordance with the terms of a credit (loan, microcredit) agreement;

      2) for doubtful obligations that arose under lease agreements - from the day following the day of maturity of a lease payment in accordance with the terms of a lease agreement;

      3) for doubtful obligations that arose with respect to accrued employment income - from the day of calculating employment income in accordance with paragraph 1 of Article 322 of this Code;

      4) for doubtful obligations not specified in subparagraphs 1) - 3) of this paragraph:

      from the day following the expiry date of an obligation for purchased goods (works, services), the deadline for which is fixed;

      from the date of transfer of goods, performance of works, rendering of services under an obligation for purchased goods (works, services), the deadline for which is not fixed.

      3. The provisions of this article shall not apply to interest on credits (loans) that is not deductible, with account of the provisions of paragraph 3 of Article 246 of this Code.

Article 231. Income of an insurance, reinsurance organization under insurance, reinsurance contracts

      1. The income of an insurance, reinsurance organization under insurance, reinsurance contracts is income of an insurance, reinsurance organization in the form of:

      1) insurance premiums (contributions);

      2) increase in reinsurance assets on unearned premiums, avoided losses, reported but unsettled losses, incurred but unreported losses;

      3) reimbursement of expenses for insurance payments;

      4) reduction of insurance reserves by insurance, reinsurance companies under insurance, reinsurance contracts;

      5) other income under insurance and reinsurance contracts, except for income specified in Article 237 of this Code.

      Income associated with the activities of insurance, reinsurance companies on conclusion and execution of insurance (reinsurance) contracts shall be determined on the basis of reporting data established by the National Bank of the Republic of Kazakhstan, taking into account the requirements of the authorized body for regulation, control and supervision of the financial market and financial organizations, coordinated with the authorized body and the authorized tax policy body.

      2. The provisions of this article shall not apply to insurance, reinsurance contracts, under which income in the form of insurance premiums in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting is recognized in full before January 1, 2012 .

      3. The income of an insurance, reinsurance company in the form of reinsurance assets calculated on unearned premiums, avoided losses, reported but unsettled losses, incurred but undeclared losses is recognized as a positive difference between the amount of reinsurance assets calculated in accordance with the legislation of the Republic of Kazakhstan on insurance and insurance activities on unearned premiums, avoided losses, reported but unsettled losses, incurred but unreported losses as at the end of the reporting tax period and the amount of such assets at the end of the previous tax period.

      4. Reimbursement of expenses for insurance payments of an insurance, reinsurance organization on the basis of the right of exoneration (recourse) applied with respect to a person that caused the damage, and (or) a reinsurance organization under a reinsurance contract is recognized as income of an insurance, reinsurance organization in the form of reimbursement of expenses for insurance payments.

      Alongside this, under the agreements of accumulative insurance, reinsurance, non-cumulative insurance, life reinsurance that took effect before January 1, 2012 on which income in the form of insurance premiums is recognized in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, including after December 31, 2011, the income of an insurance, reinsurance company in the form of reimbursement of expenses on insurance payments is determined by the following formula:

      Iх (A/B), where:

      I - income (to be) received in a reporting taxable period in the form of reimbursement of expenses for insurance payments;

      A - insurance premiums (to be) received in the form of reimbursement of expenses for insurance payments from December 31, 2011 until the day of recognition of income in a reporting taxable period;

      B - insurance premiums (to be) received in the form of reimbursement of expenses for insurance payments from the effective date of the agreement until the day of recognition of income in a reporting taxable period.

      Footnote. Article 231 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2018); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 232. Income from decreasing the amount of created provisions (reserves)

      1. Income from decreasing the amount of provisions (reserves) created by a taxpayer entitled to deduct the amount of expenses for creating provisions (reserves) in accordance with paragraphs 1, 3, 6 and 7 of Article 250 of this Code, unless otherwise provided for by this article, is recognized as:

      1) the amount of provisions (reserves) allocated to deductibles in a reporting taxable period and (or) previous taxable periods in the amount proportionate to that of claim satisfaction – upon the satisfaction of a claim by a debtor;

      2) the amount of provisions (reserves) allocated to deductibles in a reporting taxable period and (or) previous taxable periods, in case of reduction in the size of claims to a debtor under a settlement agreement, contract of novation, of assignment of claim by concluding a cession agreement and (or) on other grounds provided for by the legislation of the Republic of Kazakhstan, in the amount proportionate to the amount of reduction in the size of claims;

      3) amounts of reductions allocated to deductibles in a reporting taxable period and (or) previous taxable periods for provisions (reserves) as a result of a change in the estimate of expected credit losses.

      Paragraph 2 is in effect until 01.01.2027 according to Law of the Republic of Kazakhstan № 121-VI as of 25.12.2017.

      2. Income from decreasing the amount of provisions (reserves) created by a taxpayer entitled to deduct the amount of expenses for creating provisions (reserves) in accordance with paragraph 2 of Article 250 of this Code is recognized as:

      1) the amount of provisions (reserves) allocated to deductibles in a reporting taxable period and (or) previous taxable periods in the amount proportionate to that of claim satisfaction - upon the satisfaction of a claim by a debtor;

      2) the amount of provisions (reserves) allocated to deductibles in a reporting taxable period and (or) previous taxable periods, in case of reduction in the size of claims to a debtor under a settlement agreement, contract of novation, of assignment of claim by concluding a cession agreement and (or) on other grounds provided for by the legislation of the Republic of Kazakhstan, in the amount proportionate to the amount of reduction in the size of claims;

      3) amounts of reductions allocated to deductibles in a reporting taxable period and (or) previous taxable periods for provisions (reserves) as a result of a change in the estimate of expected credit losses.

      4) as accounted for as of December 31, 2026 in accordance with international financial reporting standards, the amounts of provisions (reserves) deductible in a reporting taxable period and (or) previous taxable periods against doubtful and bad assets provided by a bank’s subsidiary for the acquisition of doubtful and bad assets of its parent bank. The amounts of provisions (reserves) specified in this subparagraph are included in the bank’s total annual income for a taxable period falling on 2026.

      Paragraph 2-1 shall be valid from 01.0.01.2020 to 01.0.01.2027 in accordance with the Law of the Republic of Kazakhstan dated 10.12.2020 382-VI.

      2-1. A bank that has the right to deduct the amount of expenses for creation of provisions (reserves) in accordance with paragraph 1 of Article 250 of this Code shall not recognize as income from a decrease in the amount of provisions (reserves) the amount of provisions (reserves) deducted in the reporting and (or) previous tax periods, in case of debt forgiveness on a credit (loan) in the manner and on the terms established by this paragraph.

      The provisions of this paragraph shall apply to a bank, in respect of which, by a court resolution, a restructuring has been carried out, more than 90 percent of the voting shares of which as of December 31, 2013 belong to the national managing holding, or a legal entity that was previously such a bank.

      The provisions of this paragraph shall apply to the credit (loan) debt against which the bank has created provisions (reserves) deducted in the reporting and (or) previous tax periods in accordance with paragraph 1 of Article 250 of this Code, which consists of:

      outstanding principal debt;

      outstanding interest accrued after December 31, 2012;

      debt related to credit (loan).

      This paragraph shall apply in case of forgiveness of a debt on a credit (loan) and (or) debt associated with a credit (loan) if the following conditions are simultaneously met:

      1) the credit (loan) was issued before October 1, 2009;

      2) the debtor under the credit (loan) and (or) debt associated with the credit (loan) is indicated in the list (lists) of debtors, whose debt is subject to forgiveness, approved before July 1, 2019 by the management body of the bank or a legal entity , which was previously such a bank, specified in part two of this paragraph, and submitted to the authorized body no later than August 1, 2019;

      3) forgiveness of debt on a credit (loan) and (or) debt associated with a credit (loan) is made within the amount specified in the list (lists) of debtors whose debt is subject to forgiveness, approved before July 1, 2019 by the management body of the bank or a legal entity that was previously such a bank, specified in part two of this paragraph, and submitted (presented) to the authorized body no later than August 1, 2019;

      4) there is one and (or) more documents on credit (loan):

      issued to a non-resident:

      an application to a law enforcement body of a foreign state to initiate criminal proceedings against a debtor - an individual and (or) an official or a person who had an opportunity to otherwise directly or indirectly determine the decisions taken by the debtor - legal entity;

      a claim to the court of the Republic of Kazakhstan or a foreign state for the recovery of a debt, for the foreclosure of a pledge and (or) restoration of lost rights to a pledge;

      an effective bailiff’s resolution or another document of a foreign state on the return of a writ of execution to the bank, in the event that the debtor and third parties bearing joint and several or subsidiary liability to the specified bank together with the debtor do not have property, including money, securities, or income subject to foreclosure and the measures taken to identify his property or income have been unsuccessful;

      effective court ruling of a foreign state on refusing to collect a debt, restore lost rights to a pledge, to foreclose on property, including money, securities, or the debtor's income;

      effective court ruling of a foreign state on declaring the debtor bankrupt and (or) a ruling on the completion of bankruptcy proceedings;

      document of the competent authority of a foreign state on exclusion of the debtor or pledgor from the register of legal entities in connection with liquidation;

      issued to a resident:

      application to the law enforcement body of the Republic of Kazakhstan on initiation of criminal proceedings against the debtor - an individual and (or) an official or a person who had the opportunity to otherwise directly or indirectly determine the decisions taken by the debtor - legal entity;

      a document confirming implementation of measures by law enforcement bodies of the Republic of Kazakhstan at the request of the bank or initiation of criminal proceedings.

      The presence of the documents referred to in this subparagraph is not required for credits (loans) issued to non-residents:

      when the amount of outstanding debt on the loan is forgiven after the sale of the pledged property, which fully secured the principal debt as of the date of the mortgage agreement conclusion, from an out-of-court auction at a price below the principal debt amount;

      when the bank assigns the right to claim at a discount on a credit (loan) to a third party that is a non-resident on the date of assignment of the right to claim, if the value of the right to claim on the credit (loan) for which the assignment was made is equal to the market value of the bank's right to claim, determined in appraisal report conducted in accordance with the legislation of the Republic of Kazakhstan on valuation activity or a foreign state under an agreement between the appraiser and such a third party or a bank or a person representing the interests of a bank or appointed by a court of a foreign state to manage property in the interests of such a bank. For the purposes of this paragraph, the discount is a negative difference between the value of the right to claim on a credit (loan), on which the bank has made an assignment, and the value of the right to claim on a loan;

      in case of documentary confirmation by the bank's management body of the impossibility of applying to a law enforcement body or a court of a foreign state due to the absence of:

      agreements on legal assistance between the Republic of Kazakhstan and such a foreign state in criminal and (or) civil cases;

      the original of the agreement confirming the issuance of the credit (loan);

      when part of the debt is forgiven to a debtor who is a non-resident as of the debt forgiveness date, which is determined as the difference between the amount of debt on a credit (loan) and the market value of the bank's right of claim specified in part two of this paragraph, determined in the assessment report carried out in accordance with the law of the Republic of Kazakhstan on valuation activity or a foreign state under an agreement between the appraiser and the debtor or such a bank, in cases if:

      there is an amendment to the agreement signed with the debtor, under which a credit (loan) was issued, providing for the forgiveness of a part of the debt, subject to repayment of the remaining part of the debt (hereinafter referred to as debt balance);

      by the bank specified in part two of this paragraph:

      in accordance with paragraph 1 of this article, income is recognized from a decrease in the amount of created provisions (reserves) in the amount of the debt balance;

      the adjustment of income provided for by Articles 286 and 287 of this Code has not been made;

      the amount of expenses on provisions (reserves) against the amount of the balance of the debt created after forgiveness of a part of the debt is not deductible;

      5) there is information on credit (loan) in a credit bureau on the amount of debt on such a credit (loan), provided by the bank in accordance with the legislation of the Republic of Kazakhstan on credit bureaus and formation of credit histories;

      6) there is a primary accounting document for a credit (loan), on the basis of which provisions (reserves) are created for such a credit (loan), allocated to deductions in accordance with paragraph 1 of Article 250 of this Code;

      7) there is information on the credit (loan) in the credit register provided by the bank to the National Bank of the Republic of Kazakhstan in the manner prescribed by the legislation of the Republic of Kazakhstan.

      Alongside this, in the list of debtors on credits (loans), the debt on which is subject to forgiveness, for each credit (loan) the following shall be indicated:

      1) credit file number;

      2) the date of issue of the credit (loan);

      3) full name as indicated in the identity document and (or) name of the borrower (co-borrower);

      4) the maximum amount of debt subject to forgiveness, in terms of interest accrued after December 31, 2012, and the principal debt under the credit (loan).

      The provisions of this paragraph shall not apply to credits (loans) issued to a bank employee, spouse (wife) and close relatives of a bank employee.

      3. Was valid until 01.01.2020 in accordance with Law of the Republic of Kazakhstan № 121-VI dated 25.12.2017.
      4. Was valid until 01.01.2020 in accordance with Law of the Republic of Kazakhstan № 121-VI dated 25.12.2017.
      This wording of item one of paragraph 5 is in effect until 01.01.2027 according to Law of the Republic of Kazakhstan № 121-VI as of 25.12.2017 (for the suspended wording, refer to the archival version of the Tax Code of the Republic of Kazakhstan as of 25.12.2017).

      5. The amounts of provisions (reserves) allocated to deductibles in a reporting taxable period and (or) previous taxable periods in case of a decrease in the amount of claims to the debtor are not recognized as income from decreasing the amount of provisions (reserves) created by a taxpayer entitled to deduct the amount of expenses for creating provisions (reserves) in accordance with paragraphs 1, 2, 3, 6 and 7 of Article 250 of this Code, in case of:

      1) removal from the National Register of Business Identification Numbers in connection with the liquidation of a debtor-legal entity by a court decision on the grounds established by the laws of the Republic of Kazakhstan;

      2) declaring a debtor-individual missing, incapacitated, partially incapacitated or dead by a final and binding court judgment;

      3) establishing disability of the first, second groups to an individual debtor, also in the event of the death of an individual debtor;

      This wording of subparagraph 4) is in effect until 01.01.2027 according to Law of the Republic of Kazakhstan № 121-VI as of 25.12.2017 (for the suspended wording, refer to the archival version of the Tax Code of the Republic of Kazakhstan as of 25.12.2017).

      4) a legally effective decision of a law enforcement officer on the return of an execution document to the taxpayer entitled to deduct the amount of expenses for creating provisions (reserves) in accordance with paragraphs 1, 2, 3, 6 and 7 of Article 250 of this Code, if a debtor and third parties bearing joint or secondary liability to the taxpayer entitled to deduct the amount of expenses for creating provisions (reserves) in accordance with paragraphs 1, 2, 3, 6 and 7 of Article 250 of this Code, have no property, including money, securities or income that can be foreclosed on, and the measures, provided for by the legislation of the Republic of Kazakhstan on Enforcement Proceedings and Status of Law Enforcement Agents, taken to identify his/her/its property or income have been ineffective;

      This wording of subparagraph 5) is in effect until 01.01.2027 according to Law of the Republic of Kazakhstan № 121-VI as of 25.12.2017 (for the suspended wording, refer to the archival version of the Tax Code of the Republic of Kazakhstan as of 25.12.2017).

      5) a final and binding court judgment to refuse the taxpayer entitled to deduct the amount of expenses for creating provisions (reserves) in accordance with paragraphs 1, 2, 3, 6 and 7 of Article 250 of this Code to foreclose on the debtor’s property, including money, securities or income;

      6) deregistration as an individual entrepreneur in connection with declaring a debtor-individual entrepreneur bankrupt in accordance with the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy;

      7) assignment by a second-tier bank, a mortgage organization, an organization engaged in microfinance activities (with the exception of a pawnshop), of the rights of claim on a loan (loan, mortgage loan, mortgage housing loan, microcredit) to legal entities specified in the Laws of the Republic of Kazakhstan “On Banks and Banking activities in the Republic of Kazakhstan”, “On Real Estate Mortgage” and “On Microfinance Activities”, in terms of the negative difference between the value of the right to claim a loan (loan, mortgage loan, mortgage housing loan, microcredit), for which an assignment has been made by a second-tier bank, a mortgage organization, an organization engaged in microfinance activities (with the exception of a pawnshop), and the value of the right to claim a loan (loan, mortgage loan, mortgage housing loan, microcredit) to be received by a second-tier bank, a mortgage organization, an organization engaged in microfinance activities (with the exception of a pawnshop) from the debtor, on the date of assignment of the right to claim for a loan (loan, mortgage loan, mortgage housing loan, microcredit) in accordance with the primary documents of a second-tier bank, mortgage organization, organization engaged in microfinance activities (with the exception of a pawnshop);

      8) reduction in accounting of the amount of claim to the debtor in the form of an unpaid overdue credit (loan, mortgage loan, mortgage housing loan) and interest on it, receivables on documentary settlements and guarantees in accordance with international financial reporting standards and (or) legal requirements of the Republic of Kazakhstan on accounting and financial reporting by a taxpayer entitled to deduct the amount of expenses for the creation of provisions (reserves) in accordance with paragraphs 1 and 7 of Article 250 of this Code, in the absence in the reporting tax period of full or partial termination of the right of such a claim of the taxpayer to the debtor in accordance with the legislation of the Republic of Kazakhstan;

      9) reducing the amount of claim against the debtor in connection with forgiveness by the taxpayer, having the right to deduct the amount of expenses for creation of provisions (reserves) in accordance with paragraphs 1, 3 of Article 250 of this Code, bad debt on a credit (loan, mortgage loan, mortgage housing loan ) and interest on it within the maximum ratio of the total amount of bad debts forgiven for the tax period on credits (loans, mortgage loan, mortgage housing loan) and interest on them to the amount of the principal debt on credits (loans, mortgage loans, mortgage housing loans) and remuneration on them as of the tax period start. In this case, the maximum size of such a ratio is equal to coefficient 0.1;

      Note!
      Subparagraph 9-1) shall be valid until 01.01.2027 pursuant to the Law of the Republic of Kazakhstan dated 25.12.2017 № 121-VI.

      9-1) reduction of the amount of claim to the debtor in connection with the forgiveness by the taxpayer entitled to deduct the amount of expenses on creation of provisions (reserves) in accordance with paragraph 6 of Article 250 of this Code, bad debt on microcredit and remuneration thereon within the maximum size of the ratio of the total amount of bad debt on microcredit and remuneration thereon forgiven for the tax period to the amount of principal debt on microcredit and remuneration thereon as of the tax period commencement. In this case, the maximum amount of such ratio is equal to the coefficient 0.2;

      10) reduction of the size of a claim to the debtor of a home loan (mortgage loan) subject to refinancing within the program for refinancing home loans (mortgage loans) approved by the National Bank of the Republic of Kazakhstan in connection with the forgiveness of bad debts with respect toa credit (loan) and interest thereon up to the maximum ratio of total amount of bad debts with respect to credits (loans) and interest thereon forgiven in a taxable period to the amount of principal credits (loans) and interest thereon as of the beginning of the taxable period by a taxpayer entitled to deduct the amount of expenses for creating provisions (reserves) in accordance with paragraph 3 of Article 250 of this Code. In this case, the maximum ratio is equal to 0.1;

      11) was valid until 01.01.2020 in accordance with Law of the Republic of Kazakhstan № 121-VI dated 25.12.2017.
      12) was valid from 01.01.2020 to 01.01.2021 in accordance with the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI.

      6. Income from the reduction of insurance reserves of an insurance, reinsurance company is recognized as a negative difference between the amount of insurance reserves previously deducted, calculated in accordance with the legislation of the Republic of Kazakhstan on insurance and insurance activities for unearned premiums, avoided losses, reported but unsettled losses, incurred, but not reported losses at the end of the reporting taxable period and the amount of such reserves at the end of the previous taxable period.

      Paragraph 7 shall be valid from 01.01.2020 to 01.01.2027 in accordance with the Law of the Republic of Kazakhstan dated 10.12.2020 382-VI.

      7. The provisions of paragraphs 1 and 5 of this article shall apply to a legal entity that was previously a bank, restructured by a court resolution, whose more than 90 percent of the voting shares as of December 31, 2013 belong to the national managing holding.

      Footnote. Article 232 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced from 01.01.2018 г.); № 262-VI dated 03.07.2019 (shall be enforced since 01.01.2020); dated 10.12.2020 № 382-VI (enforcement, Article 2); dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023); dated 12.12.2023 № 45-VIII (shall be enforced from 01.01. 2024).

Article 233. Income from the assignment of the right of claim

      1. Unless otherwise established by this Article, the income from the assignment of the right of claim shall be:

      1) for a taxpayer acquiring the right of claim - the positive difference between the amount to be received from the debtor upon demand of the principal debt, including the amount in excess of the principal debt on the date of assignment of the right to claim, and the cost of acquiring the right to claim;

      2) for a taxpayer who has ceded the right of claim - the positive difference between the value of the right of claim, for which the assignment was made, and the value of the claim to be received from the debtor on the date of assignment of the right of claim, in accordance with the taxpayer's primary documents.

      Income from the assignment of the right of claim shall be recognized in the tax period in which the assignment of the right of claim is made.

      2. Income from the assignment of the right of claim to a taxpayer who acquires the right to claim on loans (loans, microloans) and specified in the laws of the Republic of Kazakhstan " On Banks and Banking Activities in the Republic of Kazakhstan" and " On Microfinance Activities" shall be a positive difference between the amount actually paid the debtor, and the cost of acquiring the right to claim.

      Income from the assignment of the right of claim shall be recognized in the tax period in which the positive difference arises (increases). Herewith, the positive difference, previously recognized in previous tax periods, shall not be taken into account.

      3. Income from the assignment of the right of claim of a taxpayer acquiring the right of claim on credits (loans, microloans) from an organization specializing in improving the quality of loan portfolios of second-tier banks, whose sole shareholder is the Government of the Republic of Kazakhstan, is a positive difference between the amount actually paid by the debtor, and the cost of acquiring the right of claim.

      Income from the assignment of the right of claim shall be recognized in the tax period in which the positive difference arises (increases). Herewith, the positive difference previously recognized in previous tax periods shall not be inclusive.

      Footnote. Article 233 as amended by Law of the Republic of Kazakhstan № 262-VI dated 03.07.2019 (shall be enforced since 01.01.2020); dated 10.12.2020 № 382-VI (effective from 01.01.2021).

Article 234. Income from the disposal of fixed assets

      If the value of disposed fixed assets of a subgroup (with respect to group I) or a group (with respect to groups II, III and IV) determined in accordance with Article 270 of this Code exceeds the value balance of the subgroup (with respect to group I) or the group (with respect to groups II, III and IV) at the beginning of a taxable period with account of the value of the fixed assets received in the taxable period, as well as subsequent expenses incurred in the taxable period and accounted for in accordance with paragraph 2 of Article 272 of this Code, the amount of excess shall be included in total annual income. The value balance of this subgroup (with respect to group I) or group (with respect to groups II, III and IV) at the end of the taxable period becomesequal to zero.

      Income from the disposal of fixed assets is recognized in the taxable period in which such assets were disposed of in accordance with Article 270 of this Code.

Article 235. Income from adjustment of expenses for geological study and preparatory works for the extraction of natural resources, as well as other subsoil users’ expenses

      If the size of amounts adjusting expenses that form a separate group,in accordance with Article 258 of this Code, exceeds the amount of the latter at the beginning of a taxable period with account of expenses incurred in the taxable period, the excess amount shall be included in total annual income. The size of this group at the end of the taxable period becomes equal to zero.

Article 236. Income from the excess amount of contributions to the fund for liquidation of consequences of field development over the amount of actual expenses for liquidation of consequences of field development

      If subsoil user’s actual expenses for liquidation of consequences of field development for the entire period of a subsoil use contract covered by the fund for liquidation of consequences of field development set up during the entire period of the subsoil use contract are lower than its contributions to the specified fund, the difference is to be included in total annual income in that taxable period in which the subsoil use contract terminates.

      In this case, the amount of such a difference to be included in total annual income is reduced by the amount of adjustment of total annual income made by the subsoil user during the period of validity of the subsoil use contract in accordance with Article 252 of this Code in connection with the misuse of the liquidation fund by the subsoil user.

Article 237. Compensations received for earlier made deductions

      1. Income received in the form of compensation for earlier made deductions includes:

      1) the amount of claims recognized as doubtful, which were earlier allocated to deductibles and reimbursed in subsequent taxable periods, also by the assignment of rights of such claims;

      2) amounts received from the state budget to cover costs (expenses);

      3) the amount of compensation for damage paid by an insurance organization or a person that caused the damage, except for insurance payments specified in Article 270 of this Code;

      4) other compensations received to reimburseexpenses earlier allocated to deductibles.

      The compensation received is the income of the taxable period in which it was received.

      2. In case of reimbursementby an individual of training expenses to which a taxpayer applied the provisions of subparagraph 4) of paragraph 1 of Article 288 of this Code, the amount of such compensation is included in the taxpayer’s total annual income to the extent of the amount of such expenses allocated to the reduction of taxable income of previous taxable periods provided that such compensation is made by an individual within a period of time including the taxable period in which the individual’s training is terminated (a labor agreement is terminated before the expiry of three years from the date of its conclusion), and the subsequent taxable period.

      3. The amount of insurance premiums subject to return or returned by an insurance organization to an insurant in accordance with the civil legislation of the Republic of Kazakhstan under non-accumulative insurance contracts and earlier allocated to deductibles by the insurant is included in total annual income of the taxable period in which they were subject to return or were returned to the insurant.

Article 238. Property received free of charge

      1. Unless otherwise established by this Code, the value of any property, including works and services received by the taxpayer free of charge, is his/her/its income.

      2. Income in the form of property received free of charge, including works and services, is recognized in the taxable period in which such property is received, works are performed, services are rendered.

      3. For the purposes of determining the income amount in the form of gratuitously received property, the value of the gratuitously received property, including works and services, shall be determined basing on accounting records in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting , but not below the value indicated in the deed of acceptance and transfer (if any) of such property, inclusive of the value added tax indicated in the documents of the transferring party.

      4. The value of property received free of charge in the form of a GNG emission quota obtained in accordance with the National Plan for GNG emission quotas allocation in the manner determined by the authorized body in the field of environmental protection is recognized to be zero.

      Footnote. Article 238 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2018).

Article 239. Income received from operating social facilities

      If the income to be received (received) from another person in the operation of social facilities does not exceed 5 percent of the total annual income, including such income, then the taxpayer’s total annual income shall include the excess of such incomes over the actual expenses incurred in the operation of social facilities determined in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

      A social facility is property belonging to the taxpayer on the basis of the right of ownership and:

      1) used in one or more of the following activities:

      in the field of recreation, entertainment;

      in the field of science, culture, physical training and sports, conservation of historical and cultural heritage, archival valuables;

      2) being a housing facility.

      If the conditions established by this article are not observed, tax accounting of income and expenses from the operation of social facilities shall be carried out in accordance with the generally established procedure.

      Footnote. Article 239 as amended by the Law of the Republic of Kazakhstan dated December 10, 2020 № 382-VI (enforcement, Article 2).

Article 240. Income (loss) from the sale of an enterprise as a property complex

      1. Income from the sale of an enterprise as a property complex is determined as a positive difference between the sales value under a contract of sale of the enterprise as a property complex and the book value of transferred assets reduced by the book value of transferred liabilities according to the accounting data as of the date of the sale.

      2. Loss from the sale of an enterprise as a property complex is determined as a negative difference between the sales value under a contract of sale of the enterprise as a property complex and the book value of transferred assets, reduced by the book value of transferred liabilities according to the accounting data as of the date of the sale.

      Loss from the sale of an enterprise as a property complex is carried forward or back in the manner prescribed by Article 300 of this Code.

Article 241. Adjustment of total annual income

      1. Unless otherwise established by paragraph 2 of this article, the following shall be excluded from the total annual income of taxpayers:

      1) dividends;

      2) excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2020);

      3) is the amount of mandatory calendar, additional and emergency contributions of banks received by organizations for mandatory insurance of deposits of individuals;

      4) the amount of guarantee contributions received by the housing construction Single operator, within the funds aimed at increasing the reserve for the settlement of warranty claims in accordance with the Law of the Republic of Kazakhstan On Equity Participation in Housing Construction;

      5) is the amount of mandatory, additional and emergency contributions of insurance organizations received by the Insurance Payments Guarantee Fund;

      6) is the amount of money received by an organization for mandatory insurance of deposits of individuals and the Insurance Payments Guarantee Fund to satisfy their claims for reimbursed deposits and guarantee and compensation payments given out;

      7) the amount of money received by the Single operator of housing construction to satisfy claims for payments upon completion of the construction of multi-apartment residential buildings in accordance with the Law of the Republic of Kazakhstan On Equity Participation in Housing Construction;

      8) investment income received in accordance with the legislation of the Republic of Kazakhstan on social protection and directed to individual pension accounts;

      9) investment income received in accordance with the legislation of the Republic of Kazakhstan on social protection and directed to increase the assets of the State Social Insurance Fund;

      10) investment income received in accordance with the legislation of the Republic of Kazakhstan on compulsory social medical insurance and aimed at increasing the assets of the Social Medical Insurance Fund;

      11) investment income received by:

      joint-stock investment funds from investment activities in accordance with the legislation of the Republic of Kazakhstan on investment and venture funds and accounted for by the custodian of the joint-stock investment fund;

      investment funds registered in accordance with the current law of the ASTANA International Financial Center and accounted for by the custodian or management company of the investment fund;

      11-1) income from the sale of digital assets on which income shall be calculated in accordance with paragraph 1 of Article 227-1 of this Code;

      12) is income from the assignment of the right ofclaim of debt received by a special financing company under a securitization transaction in accordance with the legislation of the Republic of Kazakhstan on project financing and securitization;

      13) is net income from trust management of property (to be) received by atrust management founder;

      14) excluded by the Law of the Republic of Kazakhstan dated 24.06. 2021 № 53-VII (effective from 01.01.2022);

      15) is the amount of annual mandatory contributions received by the fund guaranteeing the fulfillment of obligations for grain receipts from grain collecting stations;

      16) the amount of money received by the Fund for Guaranteeing the Fulfillment of Obligations on Grain Receipts to satisfy claims on guarantee payments made;

      17) is income of the state Islamic special-purpose financial company received from renting property and (or) sale of immovable property specified in subparagraph 6) of paragraph 3 of Article 519 of this Code, including land plots;

      18) is income received by an Islamic bank in the process of managing money in the form of investment deposits sent to these investment deposit accounts and available in them. Such income does not include the interest of an Islamic bank;

      19) is income from the assignment of the right of claim of debt received by an Islamic special-purpose financial company established in accordance with the legislation of the Republic of Kazakhstan on the securities market;

      20) is income of an organization for mandatory insurance of deposits of individuals received as a result of placement of special reserve assets, and also in the form of a penalty applied to second-tier banks for failure to fulfill or improper fulfillment of obligations under an accession agreement in accordance with the Law of the Republic of Kazakhstan “On Mandatory Insurance of Deposits Placed with Second-Tier Banks of the Republic of Kazakhstan”.

      The provisions of this subparagraph shall be valid provided the said income goes to increase the special reserve;

      21) is income of an autonomous cluster fund designated by the legislation of the Republic of Kazakhstan on the innovation cluster, which is received from the state budget in the form of a targeted transfer solely for the establishment of joint ventures with the participation of transnational corporations, as well as for participatory interest in foreign investment funds;

      22) investment income of the Single operator of housing construction in accordance with the Law of the Republic of Kazakhstan On Equity Participation in Housing Construction, within the funds allocated to increase the reserve for the settlement of warranty claims;

      23) is income of a non-commercial organization provided for by paragraph 2 of Article 289 of this Code, given the observance of the provisions set forth in Article 289 of this Code;

      24) is income of the attorney (agent) of the authorized body in the field of education in the form of an awarded penalty in connection with implementation of the activity on the reimbursement of budget expenses, as well as for the return of state tuition and state student loans;

      Subparagraph 25) shall remain in force before 01.01.2029 in accordance with the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VI.

      25) the value of property received without charge by a venture fund established in accordance with the legislation of the Republic of Kazakhstan and intended for transfer without charge to legal entities specified in Subparagraph 6) of Paragraph 1 of Article 293 of this Code.

      26) investment income of the Insurance Payments Guarantee Fund in accordance with the Law of the Republic of Kazakhstan On Insurance Payments Guarantee Fund within the funds allocated to increase the reserve for damages and the reserve for guaranteeing insurance payments;

      27) income generated upon termination of obligations in accordance with the civil legislation of the Republic of Kazakhstan on a credit (loan, microcredit) issued by a bank (microfinance organization), in the form of:

      forgiveness of the main debt;

      forgiveness of debt on remuneration, commission, forfeit (penalty, fine);

      income received by the borrower as a result of payment for such a person by a bank, an organization performing certain types of banking operations, also by a collection agency, of the state fee levied on a statement of claim filed with the court.

      28) was valid until 01.01.2023 in accordance with the Law of the Republic of Kazakhstan dated 11.07.2022 № 135-VII (effective from 01.01.2023).
      Part two of paragraph 1 is in effect until 01.01.2027 according to Law of the Republic of Kazakhstan № 121-VI as of 25.12.2017.

      Subject to exclusion from total annual income of a bank’s subsidiary acquiring doubtful and bad assets of its parent bank is income from the activities specified in the legislation of the Republic of Kazakhstan on banks and banking activity included in total annual income of such an organization and transferred to its parent bank.

      Part three of paragraph 1 is in effect until 01.01.2027 according to Law of the Republic of Kazakhstan № 121-VI as of 25.12.2017.

      In this case, the assignment of income to be received to income from the implementation of activities provided for by the legislation of the Republic of Kazakhstan on banks and banking activities shall be carried out in the manner determined by the authorized body for regulation, control and supervision of the financial market and financial organizations in agreement with the authorized body.

      Part four of paragraph 1 is in effect until 01.01.2027 according to Law of the Republic of Kazakhstan № 121-VI as of 25.12.2017.

      Subject to exclusion from total annual income of a bank is income from the assignment of the right of claim obtained in connection with the repurchase of rights to claim credits (loans) earlier assigned toan organization for improving the quality of loan portfolios of second-tier banks, whose sole shareholder is the Government of the Republic of Kazakhstan, from such an organization.

      2. It is not allowed to exclude from total annual income dividends:

      1) excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2020);
      2) excluded by the Law of the Republic of Kazakhstan dated 11.07.2022 № 135-VII (effective from 01.01.2023);

      3) received by a permanent establishment of a non-resident legal entity in the Republic of Kazakhstan. At the same time, the provisions of this subparagraph shall not apply to dividends when the conditions specified in subparagraph 3) of paragraph 9 of Article 645 of this Code are met;

      4) excluded by the Law of the Republic of Kazakhstan dated 12.12.2023 № 45-VIII (shall be enforced from 01.01. 2023).

      3. When switching to an inventory costing method other than that used by a taxpayer in previous taxable period, the taxpayer’s total annual income shall be increased by the positive difference amount and decreased by the negative difference amount appearing as a result of applying the new costing method.

      The taxpayer shall switch to a different inventory costing method in the beginning of a taxable period.

      Footnote. Article 241 as amended by the Law of the Republic of Kazakhstan dated 04.07.2018 № 174-VІ (shall be enforced upon expiry of ten calendar days after its first official publication); № 203-VI dated 26.12.2018 (shall be enforced since 01.01.2019); № 262-VI dated 03.07.2019 (shall be enforced since 01.01.2020); dated 10.12.2020 № 382-VI (enforcement, Article 2); dated 24.06. 2021 № 53-VII (effective from 01.01.2022); dated 11.07.2022 № 135-VII (enforcement, see art. 3); dated 06.02.2023 № 196-VII (shall be enforced from 01.04.2023); dated 12.12.2023 № 45-VIII (shall be enforced from 01.01. 2023).

Subchapter 2. Deductions

Article 242. General provisions

      1. When determining taxable income, the taxpayer’s expenses in connection with aprofit-oriented activity shall be deductible, with account of the provisions established by this article and Articles 243 - 263 of this Code, except for expenses not subject to deduction in accordance with this Code.

      The provisions of this paragraph apply to the taxpayer’s expenses incurred both in the Republic of Kazakhstan and outside it.

      The taxpayer’s expenses for construction, acquisition of fixed assets and other capital expenses are deductible in accordance with Articles 265 - 276 of this Code.

      2. The taxpayer’s expenses related to activities carried out in a foreign state through a permanent establishment are subject to deduction in accordance with this Code.

      When determining taxable income of a permanent establishment of a resident legal entity in a foreign country, it is allowed to deduct managerial and general administrative expenses incurred both in the Republic of Kazakhstan and outside it for the purposes of obtaining such a taxable income in accordance with the provisions of tax legislation of such a foreign state or an international treaty.

      The amount of managerial and general administrative expenses is deductible in a foreign state, from which sources a resident legal entity receives income, in the manner prescribed by tax legislation of such a foreign state.

      If tax legislation of a foreign state, from which sources a resident legal entity receives income, or an international treaty allows the deduction of managerial and general administrative expenses, but the foreign state’s tax legislation does not provide for the procedure for allocating such expenses to deductibles, a resident taxpayer allocates managerial and general administrative expenses to deductibles in the indicated foreign state in the manner determined by Articles 662 - 665 of this Code.

      3. A taxpayer deducts actually incurred expenses given documents confirming such expenses related to a profit-oriented activity.

      Prepaid expenses determined in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting are subject to deduction in the taxable period to which they relate.

      3-1. Deductions for expenses on goods, works, services when they are acquired from the persons referred to in subparagraph 8) of paragraph 1 of Article 412 of this Code, under a civil law transaction, the value of which exceeds 1000 times the monthly calculation index established by the law on the republican budget and effective as of the date of such a transaction, are made subject to the provisions of paragraph 3 of this article and availability of an electronic invoice or a check of a cash register with the function of fixing and (or) transmission of data, containing the identification number of the buyer (client), recipient of goods, works, services, except for:

      cases provided for by subparagraphs 4), 5) and 6) of paragraph 13 of Article 412 of this Code;

      expenses for the acquisition of works, services from a non-resident;

      goods brought into the territory of the Republic of Kazakhstan from the territories of the Eurasian Economic Union member states;

      goods brought into the territory of the Eurasian Economic Union member states, subject to declaration in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan.

      In the case provided for by subparagraph 1) of paragraph 2 of Article 412 of this Code, deductions are made in the existence of an invoice on paper.

      For the purposes of this section, the date of the invoice issue does not affect the date of recognition of expenses.

      3-2. Deductions on expenses for goods, works, services when they are acquired from persons applying special tax regime of retail tax shall be made subject to the provisions of paragraph 3 of this article and availability of an electronic invoice or a cash register check with the data fixing and (or) transmitting function or a receipt of a special mobile application containing the identification number of the buyer of goods, works, services.

      4. Unless otherwise established by this article and articles 243 - 263 of this Code, for the purposes of this section, the recognition of expenses, including the date of their recognition, shall be in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting .

      In the event that the procedure for recognizing expenses in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting differs from the procedure for determining deductions in accordance with this Code, for tax purposes these expenses shall be accounted for in the manner established by this Code.

      5. Unless otherwise provided by paragraph 4 of Article 192 of this Code, expenses arising in accounting due to a change in the value of assets and (or) liabilities when applying international financial reporting standards and the legislation of the Republic of Kazakhstan on accounting and financial reporting, other than those payable (paid), shall not be considered as expenses for taxation purposes.

      6. If several expense items provide for the same types of expenses, the latter are deducted only once when calculating taxable income.

      7. A taxpayer shall adjustdeductions in accordance with Article 287 of this Code. In this case, the sum of these deductions, with account of these adjustments, can have a negative value.

      Footnote. Article 242 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (enforcement, Article 2); dated 24.06. 2021 № 53-VII (effective from 01.01.2022); dated 20.03.2023 № 213-VII (shall be enforced sixty calendar days after the date of its first official publication).

Article 243. Deductions with regard to individual types of expenses

      1. Losses of goods incurred by a taxpayer, except for the cases provided for in paragraph 2 of this article, shall be deductible within the natural loss rates established by the legislation of the Republic of Kazakhstan.

      2. Losses incurred by a natural monopoly entity for the purposes of providing regulated services (goods, works) are subject to deduction up to the amount of technical loss rates and (or) with account of restrictions established in accordance with the legislation of the Republic of Kazakhstan.

      3. The taxpayer’s expenses in the amount of the book value of goods not earlier allocated to deductibles, in connection with the loss of, damage to which or with the occurrence of an insured event with respect to which, compensation for damages was received from a person that did damage or an insurance organization, also in the form of an insurance payment, are deductible up to the amount of the compensation received in the period in which the amount of compensation for damage was received.

      For the purposes of this Section:

      deterioration of goods means deterioration of all or certain qualities (properties) of the goods, as a result of which the given goods cannot be used in profit-oriented activities;

      loss of goods means an event that resulted in the destruction or loss of goods. The loss of goods incurred by a taxpayer to the extent of natural loss rates established by the legislation of the Republic of Kazakhstan is not a loss.

      4. Subject to deduction are the taxpayer’s expenses for compulsory employees’ periodic (during their working life) medical examinations and pre-shift, post-shift and other medical examination (check-up), for maintenance or services for the organization of medical posts in cases stipulated in an agreement, a collective agreement, the legislation of the Republic Kazakhstan.

      5. Subject to deduction are the taxpayer’s expenses for providing employees with working conditions that meet the safety, health and hygiene requirements, including sanitary and epidemiological requirements, for providing employees with the opportunity to rest and eat in a specially equipped place in accordance with the labor legislation of the Republic of Kazakhstan, labor, collective agreements or the employer’s acts.

      6. The taxpayer’s expenses on the organization of public catering for employees, on preschool education and training, social protection and social security of children, the elderly and persons with disabilities are subject to deduction.

      7. Subject to deduction are awarded or recognized penalties (fines, penalties), unless otherwise provided for in Articles 246 and 264 of this Code.

      8. If terms of a transaction provide for the quality guarantee of goods sold, works performed, services rendered by a taxpayer, the amount of the taxpayer’s actual expenses for elimination of defects in goods sold, works performed, services rendered during the warranty period under the transaction, shall be allocated to deductibles in accordance with this Code.

      9. Unless otherwise established by this Article, the cost of purchased goods, works, services shall include the following expenses for VAT:

      the amount of VAT not taken as an offset in accordance with Paragraph 1 of Article 402 of this Code;

      the amount of VAT that may not be taken as an offset in accordance with Subparagraph 2) of Paragraph 2 of Articles 409 and 410 of this Code;

      the amount of VAT adjustment taken as an offsettowards the reduction in the cases specified in Subparagraphs 1) and 4) of Paragraph 2 of Article 404 of this Code.

      A VAT payer shall has the right to deduct the amount of:

      1) VAT that may not be taken as offset n accordance with Article 408 and Subparagraph 3) of Paragraph 2 of Article 409 of this Code, if such tax shall not be taken into account in the accounting for the cost of purchased goods, work, services;

      2) VAT adjustment taken as an offset towards the reduction in the case specified in Subparagraph 1) of Paragraph 2 of Article 404 of this Code with regard to fixed assets, inventories, works, services used in a profit-oriented activity;

      3) reduction of VAT taken as an offset, in the case specified in Subparagraph 4) of Paragraph 2 of Article 404 of this Code, except for transfer of non-depreciable assets as a contribution to the authorized capital.

      The deduction provided by Subparagraph 1) of part two of this Paragraph shall be made in the tax period in which VAT, which shall not be taken as an offset.

      The deductions provided for in subparagraphs 2) and 3) of part two of this paragraph shall be made in the tax period in which the amount of value added tax to be offset is subject to adjustment.

      The amounts of downward adjustment of VAT to be taken as an offset in the case specified in Subparagraphs 1) and 4) of Paragraph 2 of Article 404 of this Code with regard to non-depreciable assets shall be accounted for in accordance with Paragraph 6 of Article 228 of this Code.

      If a payer of corporate income tax is a subsoil user carrying out activity under a production sharing agreement (contract) as part of a simple partnership (consortium) and the fulfillment of tax obligations for VAT is imposed on the operator in accordance with Paragraph 3 of Article 426 of this Code, then subject to deduction is VAT provided by part two of this Paragraph in the amount attributable to the specified subsoil user according to the operator’s VAT declaration.

      The provisions of this Article shall not apply to VAT on goods, works, services, the value of which shall be allocated to deductibles in accordance with Paragraph 3 of Article 258 of this Code.

      10. Subject to deduction are membership fees paid by a taxpayer to:

      1) associations of private business entities in accordance with the legislation of the Republic of Kazakhstan in the field of entrepreneurship in the amount not exceeding the monthly calculated index, established by the law on the republican budget and effective as of January 1 of a relevant financial year, per employee based on the average number of employees over a year;

      2) the National Chamber of Entrepreneurs of the Republic of Kazakhstan in the amount not exceeding the maximum amount of mandatory membership fees approved by the Government of the Republic of Kazakhstan.

      The provisions of subparagraphs 1) and 2) of part one of this paragraph shall also apply in case of payment of membership fees in the reporting tax period for the previous and (or) preceding the previous tax periods.

      11. Subject to deduction are the taxpayer’s expenses for assessed social contributions to the State Social Insurance Fund in the amount determined by the legislation of the Republic of Kazakhstan.

      12. The taxpayer's expenses on accrued contributions to the social health insurance fund shall be deductible in the amount established by the legislation of the Republic of Kazakhstan.

      13. The value of goods transferred free of charge for advertising purposes (also in the form of donations) is allocated to deductibles in a taxable period in which such goods were transferred, if a unit value of such goods does not exceed 5 times the monthly calculation index established for a relevant financial year by the law on the republican budget and effective as of the date of such transfer.

      14. Subject to deduction are expenses incurred by an electric power transmission organization in connection with the provision of gratuitous services for the transmission of electric power to entities using renewable energy sources.

      14-1. It was valid until 01.01.2022 in accordance with the Law of the Republic of Kazakhstan dated 12.27.2019 № 295-VІ.
      14-2. Was in effect from 01.01.2022 to 01.01.2024 in accordance with the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII.

      15. A taxpayer engaged in the production and (or) sale of goods under a trade name, trademark and (or) service mark, which such a taxpayer owns and (or) uses (including on the basis of a license or sublicense contract (agreement) in the manner prescribed by the legislation of the Republic of Kazakhstan, and (or) international treaties ratified by the Republic of Kazakhstan, shall deduct expenses for activities aimed at maintaining and (or) increasing sales volumes of such goods, regardless of the existence of ownership right to it.

      16. For the purposes of this Section, when this Code imposes the fulfillment of a tax obligation for trust management activity on a trust manager, the expenses of such a trust manager, for the purposes of deduction, are determined with account of the provisions of Articles 40, 42, 43, 44 and 45 of this Code.

      17. Mandatory pension contributions of the employer paid by the taxpayer in favor of the employee shall be deductible within the limits established by the legislation of the Republic of Kazakhstan on social protection.

      18. Expenses are subject to deduction that are incurred by the National infrastructure operator in connection with the provision of services of the main railway network for the transportation of passengers by rail to a railway carrier engaged in the transportation of passengers, baggage, cargo baggage, mail, on a free-of-charge basis, including with the application of a temporary reduction factor of 0 to the tariff for regulated services of the main railway network for the transportation of passengers by rail in accordance with the legislation of the Republic of Kazakhstan.

      Footnote. Article 243 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced from 01.01.2018); № 295-VІ dated 27.12.2019 (shall be enforced since 01.01.2020); dated December 10, 2020 № 382-VI (enforcement, Article 2); dated 11.07.2022 № 135-VII (enforcement, see art. 3); dated 21.12.2022 № 165-VII (enforcement, see art. 4); dated 12.12.2023 № 45-VIII (shall be enforced from 01.01. 2024).

Article 244. Deduction of compensation amounts for business trips

      Footnote. The title of Article 244 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2022).

      1. Subject to deduction are expenses for compensation of business trips such as:

      1) expenses for around trip to a business destination, including payment for reservation, on the basis of documents confirming expenses for travel and reservation. In case of travel using an electronic ticket or an electronic travel document, documents confirming expenses for travel and reservation are as follows:

      an electronic ticket, an electronic travel document;

      a document confirming payment for an electronic ticket, an electronic travel document;

      Expenses covered by this subparagraph do not include travel expenses within one and the same populated locality;

      2) expenses for lodging away from an employee’s permanent place of work during a business trip, including the cost of reservation, on the basis of documents confirming expenses for lodging and reservation. Such expenses also cover lodging expenses for days of temporary incapacity for work of a seconded employee (unless the seconded employee is hospitalized);

      3) daily subsistence allowance in the amount fixed by ataxpayer’s decision, paid to an employee for the duration of a business trip, including days of temporary incapacity for work of the seconded employee;

      4) expenses incurred by a taxpayer for obtaining permits for entry and exit (visas) (the cost of a visa, consular services, compulsory medical insurance), on the basis of documents confirming such expenses.

      2. For the purposes of paragraph 1 of this article:

      1) the place of destination is that indicated in an employer’s order or written instruction on the business trip of an employee for performing work duties, training, advanced training or retraining;

      2) a business trip time is determined on the basis of:

      an employer’s order or written instruction onan employee’s business trip;

      the number of days of a business trip counted from the date of departure to a business trip destination and until the return date indicated in travel documents, including the departure and return dates. Without such documents, the number of days of a business trip is determined on the basis of other documents confirming the date of departure to the business trip destination and (or) the return date provided for by the taxpayer’s tax accounting policy.

      3. excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2022).
      4. excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2022).
      Footnote. Article 244 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2022); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 245. Deduction of representation expenses

      1. Representation expenses include expenses for hosting and entertaining persons, including individuals that are not the taxpayer’s staff, which are incurred in the conduct of the following representational events, regardless of their venue, aimed at:

      1) establishing or maintaining mutual cooperation;

      2) organizing and (or) holding meetings of the taxpayer’s board of directors, another management body, except for executive bodies.

      Representation expenses include, but are not limited to:

      1) transport support to persons participating in representational events, except for expenses allocated to compensations for business trips in accordance with subparagraph 1) of paragraph 1 of Article 244 of this Code;

      2) meals for such persons at representational events;

      3) payment for services of interpreters that are not the taxpayer’s staff;

      4) rent and (or) decoration of premises hosting representational events.

      2. Expenses for the accommodation of invited persons, issuance of visas for such persons, organization of their leisure time, entertainment, recreation, as well as expenses not allocated to those for transportation of persons participating in representational events in accordance with part two of this paragraph are neither representation expenses nor subject to deduction.

      Expenses for transport support do not include those for travel by rail, sea and air by participants of representational events.

      3. Grounds for deducting representation expenses are as follows:

      1) a taxpayer’s written order or written instructionon conducting a representational event with an indication of its purpose and persons responsible for conductingit;

      2) the estimated cost of such an event approved by the taxpayer;

      3) the responsible persons’ report on the representational event held, indicating its date and venue, results, participants, program, actual costs incurred;

      4) source and other documents confirming the grounds for and incurrence of representation expenses.

      4. Representation expenses shall be allocated to deductibles in the amount not exceeding 1 percent of the amount of the employer’s expenses for employees’ income subject to taxation specified in paragraph 1 of Article 322 of this Code for a taxable period.

Article 246. Deduction of remuneration

      1. For the purposes of this article, remuneration shall be recognized as:

      1) remuneration defined in subparagraph 62) of Article 1 of this Code;

      2) forfeit (fine, penalty) under a credit (loan) agreement between related parties;

      3) payment for the guarantee to a related party.

      2. Unless otherwise established by paragraph 3 of this article, the amount of remuneration to be allocated to deductibles shall be determined by the accrual method in accordance with paragraph 2 of Article 192 of this Code.

      3. Remuneration for obligations to a person entitled to create provisions (reserves) subject to deduction in accordance with paragraphs 1 and 6 of Article 250 of this Code, and (or) to a person specified in paragraph 2 of Article 233 of this Code shall be deducted in the amount of actually paid by a taxpayer or a third party against the obligations of such a taxpayer:

      1) in a reporting taxable period up to the amount of expenses recognized by the taxpayer as expenses in a reporting taxable period and (or) taxable periods preceding the reporting taxable period;

      2) in taxable periods preceding a reporting taxable period, up to the amount of expenses recognized by the taxpayer as expenses in the reporting taxable period.

      4. Remuneration is deducted with account of the provisions specified in paragraphs 2 and 3 of this article, within the amount calculated on the following formula:

      (A + E) + (AE/AL) х (MC) х (B + C + D),

      where:

      A – is the amount of remuneration, except for the amounts included in B,C,D,E indices;

      B – is the amount of remuneration (to be) paid with account of the provisions of paragraph 3 of this article to the related party, except for the amounts included in E index;

      C – is the amount of remuneration (to be) paid with account of the provisions of paragraph 3 of this article, to persons registered in a state with preferential taxation, determined in accordance with Article 294 of this Code, except for the amounts included in B index;

      D - the sum of D1 and D2 indices with account of the provisions of paragraph 3 of this article, except for the amounts included in C index;

      D1 - the amount of remuneration paid (to be paid) to an independent party for loans secured by the deposit of the related party;

      D2 - the amount of remuneration paid (to be paid) to an independent party for loans secured by guarantee, pledge or other form of collateral of related parties, if obligations under the guarantee, pledge or other form of collateral (payment of a loan) are fulfilled by a related party in a reporting taxable period;

      D - the amount of remuneration:

      for credits (loans) issued by a credit partnership established in the Republic of Kazakhstan, a bank that is a national development institution, whose controlling stake is held by the national management holding;

      in the form of a discount or coupon (taking into account the discount or premium from the cost of the initial placement and (or) acquisition cost) on debt securities held by the unified accumulative pension fund;

      E - the amount of remuneration for credits (loans) granted by a credit partnership established in the Republic of Kazakhstan, a bank that is a national development institute, a controlling interest in which is held by the national management holding;

      MC- marginal coefficient;

      AE - average annual total equity;

      AL - average annual amount of liabilities.

      When calculating A, B, C, D, E amounts, the remunerations included in the cost of the construction object in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting shall be excluded. For the purposes of this article, an independent party is a party that is not related.

      For the purposes of this paragraph, the parent company is a national company, the sole participant of which is the national management holding, provided that the said national company owns one hundred percent of the shares (participatory interests) in each subsidiary.

      5. For the purposes of paragraph 4 of this article:

      1) the average annual total equity is equal to the arithmetic-mean of sums of equity at the end of each month of a reporting taxable period. The negative value of the average annual total equity for the purposes of this article is considered to be zero;

      2) the average annual amount of liabilities is equal to the arithmetic-mean of sums of liabilities in each month of a reporting taxable period. When calculating the average annual amount of liabilities, one shall not take into account assessed obligations such as those:

      for taxes and payments to the budget;

      for wages and other income of employees;

      for deferred income, except for income from a related party;

      for remunerations and commissions;

      for dividends;

      estimated liabilities accrued in accounting in accordance with international financial reporting standards and (or) requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting;

      3) the marginal coefficient for financial organizations (except for organizations engaged in microfinance activities) is 7, for other legal entities, including organizations engaged in microfinance activities -4

      6. For the purposes of paragraph 4 of this article, the amount of equity of a permanent establishment of a non-resident legal entity in the Republic of Kazakhstan is determined as a difference between the assets and liabilities of such a permanent establishment.

      For the purposes of this paragraph, the amount of equity of a permanent establishment of a non-resident legal entity in the Republic of Kazakhstan is treated as if this permanent establishment was a detached and separate legal entity and acted independently of the non-resident legal entity whose permanent establishment it is.

      Footnote. Article 246 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (enforcement, Article 2); dated 24.06. 2021 № 53-VII (effective from 01.01.2022); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 247. Deduction of paid doubtful liabilities

      1. If doubtful liabilities earlier recognized as income were paid by a taxpayer to a creditor, then subject to deduction is the amount of the payment made, except for VAT amount taken as an offset in accordance with paragraph 2 of Article 405 of this Code.

      Such a deduction is made in the taxable period in which the payment was made, up to the amount earlier allocated to income.

      2. The procedure for allocating to deductibles provided for in this article shall also apply in case of payment of liabilities earlier recognized as income in accordance with Article 229 of this Code.

Article 248. Deduction of doubtful claims

      1. Unless otherwise established by Paragraph 7 of this Article, doubtful claims shall be considered to be those:

      1) arising in connection with the sale of goods, the performance of works, the rendering of services to legal entities and individual entrepreneurs, as well as non-resident legal entities operating in the Republic of Kazakhstan through a permanent establishment, structural unit of a legal entity and not satisfied within a three-year period calculated in accordance with paragraph 4 of this article;

      2) arising in connection with the sale of goods, performance of work, provision of services to individuals, individual entrepreneurs and legal entities, and not satisfied in connection with the recognition of the taxpayer-debtor as bankrupt under the legislation of the Republic of Kazakhstan;

      3) in connection with the inclusion of fines and penalties in the total annual income on the basis of effective court ruling on bank credit (loan) agreements and microcredit agreements, on the claims of an organization specializing in improving the quality of loan portfolios of second-tier banks, whose sole shareholder is the Government of the Republic of Kazakhstan, not satisfied within a three-year period calculated in accordance with paragraph 4 of this article.

      2. Doubtful claims are subject to deduction from a person that:

      1) sold goods, performed works, rendered services and did not assign the right of such a claim;

      2) sold goods, performed works, rendered services and assigned the right of such a claim;

      3) acquired the right of claim of goods sold, works performed, services rendered from a person specified in subparagraph 2) of this paragraph;

      4) inclusion in the total annual income of fines and penalties on the basis of effective court ruling under bank credit (loan) agreements and microcredit agreements, on the claims of an organization specializing in improving the quality of loan portfolios of second-tier banks, whose sole shareholder is the Government of the Republic of Kazakhstan.

      3. Doubtful claims are subject to deduction from the person:

      1) specified in subparagraph 1) of paragraph 2 of this article – up to the amount including the value of goods sold, works performed, services rendered, as well as the amount of other claims arising in connection with such sale of goods, performance of works, rendering of services, including the amount of forfeits (fines, penalties), but not more than the amount of earlier recognized income;

      2) specified in subparagraph 2) of paragraph 2 of this article – up to the amount of a positive difference between the amount including the value of goods sold, works performed, services rendered and the amount of other claims arising in connection with such sale of goods, performance of works, rendering of services, including the amount of forfeits (fines, penalties), but not more than the amount of earlier recognized income, and the value of the assigned right of claim;

      3) specified in subparagraph 3) of paragraph 2 of this article – up to the amount including the value of goods sold, works performed, services rendered, as well as the amount of other claims arising in connection with such sale of goods, performance of works, rendering of services, including the amount of forfeits (fines, penalties), but not more than the amount of earlier recognized income, in accordance with Article 233 of this Code, increased by the value of the acquired right of claim;

      4) specified in subparagraph 4) paragraph 2 of this article – up to the amount of earlier recognized income indicated in subparagraph 13) of paragraph 1 of Article 226 of this Code.

      4. In cases provided for by subparagraph 1) of paragraph 1 of this article, doubtful claims are deductible in the taxable period in which a three-year period expired that is calculated:

      1) for persons specified in subparagraphs 1) and 2) of paragraph 2 of this article:

      for doubtful claims that arose under credit (loan) agreements - from the day following the day of maturity of interest in accordance with the terms of a credit (loan) agreement;

      for doubtful claims that arose under lease agreements - from the day following the day of maturity of a lease payment in accordance with the terms of a lease agreement;

      in other cases - from the day:

      following the expiration of a deadline for the claim of sold goods (works, services), the deadline for which is fixed;

      of transfer of goods, performance of works, rendering of services under the claim of sold goods (works, services), the deadline for which is not fixed;

      2) for persons specified in subparagraph 3) of paragraph 2 of this article:

      for doubtful claims that arose under credit (loan) agreements - from the day following the day of maturity of interest in accordance with the terms of a credit (loan) agreement;

      for doubtful claims that arose under lease agreements - from the day following the day of maturity of a lease payment in accordance with the terms of a lease agreement;

      in other cases - from the following dates whichever comes last:

      the day following the expiration of a deadline for the claim of sold goods (works, services), the deadline for which is fixed;

      the day of assignment of the right of claim of sold goods (works, services), the deadline for which is not fixed;

      5. In the cases provided for by subparagraph 2) of paragraph 1 of this article, doubtful claims are subject to deduction in the tax period in which the court ruling on completion of the bankruptcy procedure took effect or the decision was made of the state body exercising leadership in public administration to restore solvency and bankruptcy of citizens of the Republic of Kazakhstan, on completion of the out-of-court bankruptcy procedure and declaring the debtor bankrupt.

      6. In cases provided for by subparagraph 3) of paragraph 1 of this article, doubtful claims are deductible in the taxable period in which a three-year period, calculated from the day of entry into legal force of a court decision, expired.

      7. Claims are not recognized as doubtful ones if these are claims of taxpayers entitled to deduct the amount of expenses for creating provisions (reserves) in accordance with paragraph 1 of Article 250 of this Code for the payment of accrued, after December 31, 2012,:

      1) interest on deposits, including balances of correspondent accounts with other banks;

      2) interest on loans (except for financial lease) granted to other banks and clients;

      3) receivables for documentary settlements and guarantees;

      4) contingent liabilities for unsecured letters of credit, issued or confirmed guarantees.

      8. Unless otherwise provided for in paragraph 9 of this article, a taxpayer shall allocate doubtful claims to deductibles with concurrent observation of the following conditions:

      1) documents confirming the occurrence of claims shall be available;

      2) claims shall be stated in accounting records at the time of deduction or such claims shall be allocated to expenses in accounting records of previous periods.

      9. In the case provided for by subparagraph 2) of paragraph 1 of this article, besides documents specified in paragraph 8 of this article, a copy of the court ruling on completion of bankruptcy procedure is required in addition.

      Footnote. Article 248 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced from 01.01.2018); dated 10.12.2020 № 382-VI (effective from 01.01.2020); dated 20.03.2023 № 213-VII (shall be enforced from 01.01.2023).

Article 249. Deductions of an insurance, reinsurance organization

      1. An insurance, reinsurance company shall have the right to deduct the following expenses:

      1) insurance payments under insurance, reinsurance contracts;

      2) cash surrender value and insurance premiums (contributions) (to be) returned in accordance with the civil legislation of the Republic of Kazakhstan;

      3) insurance premiums (contributions) (to be) paid to the reinsurer under reinsurance contracts;

      4) increase in insurance reserves under contracts of insurance, reinsurance in accordance with paragraph 5 of Article 250 of this Code;

      5) payments to insurance agents and insurance brokers under insurance and reinsurance contracts;

      6) other expenses of the insurance, reinsurance organization related to profit-oriented activities.

      Deductions related to the activities of insurance, reinsurance companies for conclusion and execution of insurance (reinsurance) contracts shall be determined on the basis of reporting data established by the National Bank of the Republic of Kazakhstan, with regard to the requirements of the authorized body for regulation, control and supervision of the financial market and financial organizations, coordinated with the authorized body and the authorized body in the tax policy area.

      2. The provisions of this article shall not apply to insurance, reinsurance contracts, for which income in the form of insurance premiums is recognized in full in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting before January 1, 2012.

      3. Under an agreement of accumulative insurance, reinsurance, the contract of non-cumulative insurance, life reinsurance, which took effect before January 1, 2012, under which income in the form of insurance premiums is recognized in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, including after December 31, 2011:

      1) deduction of expenses specified in subparagraphs 1) and 2) of paragraph 1 of this article shall be determined using the following formula:

      Eх (A/B), where:

      E - expenses (to) paid in a reporting taxable period;

      A - insurance premiums (to be) received from December 31, 2011 to the date of assessment of expenses in a reporting taxable period;

      B - insurance premiums (to be) received from the date of entry into force of the agreement to the date of assessment of expenses in a reporting taxable period;

      2) deduction of expenses specified in subparagraph 3) of paragraph 1 of this article shall not exceed the amount of income in the form of an insurance premium (contribution) recognized in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting from January 1, 2012.

      Footnote. Article 249 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2018); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 250. Deduction of contributions to reserve funds21

      1. Banks, with the exception of a bank that is a national development institution, the controlling stake of which belongs to the national management holding, shall have the right to deduct the amount of expenses on provisions (reserves) created in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting and in the manner determined by the authorized body for regulation, control and supervision of the financial market and financial organizations in agreement with the authorized body.

      The value of the pledge and other collateral shall be taken into account when determining the amount of provisions (reserves) in the cases and in the manner determined by the rules for creating provisions (reserves).

      The provisions of this paragraph shall be applied for provisions (reserves) against the following assets, contingent liabilities, with the exception of assets and contingent liabilities provided in favor of related parties or to third parties for the obligations of related parties:

      1) deposits, including balances on correspondent accounts placed with other banks, as well as interest on such deposits accrued after December 31, 2012;

      2) loans (except for financial leasing) provided to other banks and customers, as well as interest on such loans accrued after December 31, 2012;

      3) accounts receivable for documentary settlements, guarantees and factoring operations;

      4) contingent liabilities for uncovered letters of credit, issued or confirmed guarantees.

      Paragraph 2 is in effect until 01.01.2027 according to Law of the Republic of Kazakhstan № 121-VI as of 25.12.2017.

      2. Banks shall have the right to deduct the amount of expenses for the creation of provisions (reserves) against doubtful and bad assets provided to the bank's subsidiary for the acquisition of doubtful and bad assets of the parent bank.

      The list of permits issued for the creation or acquisition of a subsidiary that acquires doubtful and bad assets of the parent bank shall be determined by the regulatory legal act of the authorized body for regulation, control and supervision of the financial market and financial organizations.

      At the same time, the amount of expenses shall be subject to deduction in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting for the creation of provisions (reserves) against doubtful or bad assets provided by the parent bank of a subsidiary for the acquisition of doubtful and hopeless assets of such parent bank.

      The procedure for classifying assets provided by banks to subsidiaries for the acquisition of doubtful and hopeless assets of the parent bank, to the category of doubtful and hopeless, as well as the procedure for the formation of provisions (reserves) against assets provided by parent banks to subsidiaries, shall be determined by the authorized body for regulation, control and supervision of financial market and financial organizations in agreement with the authorized body.

      Banks shall not be entitled to deduct the amount of expenses for creating provisions (reserves) against assets purchased from an organization specializing in improving the quality of loan portfolios of second-tier banks, the sole shareholder of which is the Government of the Republic of Kazakhstan.

      3. Organizations carrying out certain types of banking operations on the basis of a license to conduct banking lending operations shall have the right to deduct the amount of expenses on provisions (reserves) created in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, and in the manner determined by the authorized body for regulation, control and supervision of the financial market and financial organizations in agreement with the authorized body, against credits (loans), except for:

      1) financial lease;

      2) credits (loans) granted to the benefit of related parties or to third parties for liabilities of related parties.

      The value of collateral and other security is taken into account when determining the amount of provisions (reserves) in the cases and in the manner determined by the rules for creating provisions (reserves).

      Paragraph 3-1 shall be valid from 01.01.2020 to 01.01.2027 in accordance with the Law of the Republic of Kazakhstan dated 10.12.2020 382-VI.

      3-1. Provisions of paragraph 1 of this article shall apply to a legal entity that was previously a subsidiary bank, restructured by a court resolution, whose more than 90 percent of the voting shares as of December 31, 2013 belong to the national managing holding.

      4. Was valid until 01.01.2020 in accordance with Law of the Republic of Kazakhstan № 121-VI dated 25.12.2017.

      5. Insurance, reinsurance companies shall have the right to deduct the amount of expenses on the calculated insurance reserves for unearned premiums, avoided losses, reported but unsettled losses, incurred but undeclared losses in the amount determined as a positive difference between the amount of insurance reserves calculated in accordance with the legislation of the Republic of Kazakhstan on insurance and insurance activities on unearned premiums, avoided losses, reported but unsettled losses, incurred but undeclared losses at the end of the reporting tax period and the amount of such reserves at the end of the previous tax period.

      The provisions of this paragraph shall not apply to insurance, reinsurance contracts, under which income in the form of insurance premiums in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting is recognized in full before January 1, 2012.

      6. Organizations engaged in microfinance activities (with the exception of a pawnshop) are entitled to deduct the amount of expenses for creation of provisions (reserves) against dubious and hopeless assets for the micro-credits provided, as well as remuneration on them, with the exception of assets provided to the interconnected party or third parties on obligations of the interconnected party.

      The procedure for classifying assets on provided microloans as doubtful and hopeless, as well as the procedure for creating provisions (reserves) against them, shall be determined by the authorized body for regulation, control and supervision of the financial market and financial organizations in agreement with the authorized body.

      7. A national management holding and also legal entities, whose main activity is performance of loan operations or purchase of rights of claim and whose 100 percent of voting shares (participatory interests) belong to a national management holding, are entitled to deduct the amount of expenses for creating provisions (reserves) against doubtful and bad assets, contingent liabilities, except for assets and contingent liabilities granted to related parties or third parties for liabilities of related parties (except for assets and contingent liabilities of credit partnerships) such as:

      deposits, including balances of correspondent accounts with banks;

      loans (except for financial lease) granted to banks and clients;

      receivables for documentary settlements and guarantees;

      contingent liabilities for unsecured letters of credit, issued or confirmed guarantees.

      The amount of expenses for creating provisions (reserves) is deducted up to the amount of provisions (reserves) created in the manner determined by the Government of the Republic of Kazakhstan.

      The list of legal entities specified in this paragraph and the procedure for compiling such a list are approved by the Government of the Republic of Kazakhstan.

      The provisions of this paragraph shall not apply to taxpayers specified in paragraphs 1, 5 and 6 of this article.

      8. Remained in force before 01.01.2019 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 № 121-VI.
      Footnote. Article 250 as amended by Law of the Republic of Kazakhstan № 262-VI dated 03.07.2019 (shall be enforced since 01.01.2020); dated 10.12.2020 № 382-VI (enforcement, Article 2); dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 251. Deduction of reduction in reinsurance assets

      Insurance, reinsurance companies shall have the right to deduct the amount of reduction of reinsurance assets previously recognized as income in accordance with Article 231 of this Code for unearned premiums, avoided losses, reported but unsettled losses, incurred but undeclared losses in the amount determined as the negative difference between the amount of reinsurance assets calculated in accordance with the legislation of the Republic of Kazakhstan on insurance and insurance activities on unearned premiums, avoided losses, reported but unsettled losses, incurred but unreported losses at the end of the reporting taxable period and the amount of such assets at the end of the previous taxable period.

      Footnote. Article 251 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 252. Deduction of expenses for liquidation of consequences of field development and amounts of contributions to liquidation funds

      1. A subsoil user operating on the basis of a subsoil use contract, concluded in the manner determined by the legislation of the Republic of Kazakhstan, deducts the amount of contributions to the liquidation fund from total annual income. The specified deduction is made up to the amount of actually paid contributions to a special deposit account with any second-tier bank in the territory of the Republic of Kazakhstan by the subsoil user for a taxable period.

      The amount and procedure for deductions to the liquidation fund shall be established by the subsoil use contract or the field development project in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use.

      If the authorized state body for subsoil use establishes the fact of the subsoil user’s inappropriate use of the liquidation fund’s resources, the inappropriately used amount shall be included in the subsoil user’s total annual income for a taxable period in which it occurred, except for the fact of inappropriate use revealed in the taxable period exceeding the limitation period established by Article 48 of this Code, under which the amount of inappropriately used money shall be included in the subsoil user’s total annual income for a taxable period for which the limitation period expires in a taxable period following current taxable period.

      If the subsoil user receives, in accordance with the legislation of the Republic of Kazakhstan, the liquidation fund’s resources from another subsoil user upon the transfer of subsoil use contract, the subsoil user that received such resources:

      shall not be included in the total annual income, provided that they are placed on a special deposit account with any second-tier bank in the territory of the Republic of Kazakhstan for the formation of a liquidation fund in the year of their receipt or within thirty calendar days from the date of their receipt;

      does not allocate them to deductibles.

      2. The subsoil user’s expenses actually incurred during a taxable period for the liquidation of consequences of field development are deductible in the taxable period in which they were incurred, except for expenses covered by the liquidation fund’sresources placed into a special deposit account.

      Footnote. Article 252 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2018); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 253. Deductions on expenses for liquidation of waste disposal sites and amounts of deductions to the liquidation fund of waste disposal sites

      Footnote. The title of Article 253 as amended by the Law of the Republic of Kazakhstan dated 02.01.2021 № 402-VI (effective from 01.01.2022).

      1. A taxpayer shall deduct the amount of contributions to the waste disposal site liquidation fund, transferred to a special deposit account with any second-tier bank in the territory of the Republic of Kazakhstan.

      2. The amount and procedure for deductions to the waste disposal site liquidation fund, and also the procedure for using the fund’s resources, shall be established in accordance with the legislation of the Republic of Kazakhstan.

      3. If the authorized environmental protection body establishes the fact of misuse by a taxpayer of the waste disposal site liquidation fund’s resources, the misused amount shall be included in the total annual income of the taxpayer in the taxable period in which it happened.

      4. Expenses of a taxpayer actually incurred during the taxable period for the liquidation of waste disposal sites are deductible in the taxable period in which they were incurred, with the exception of expenses covered by the liquidation fund’s resources placed on a special deposit account.

      Footnote. Article 253 as amended by the Law of the Republic of Kazakhstan dated 02.01.2021 № 402-VI (effective from 01.01.2022).

Article 254. Deduction for expenses on scientific-research, scientific-technical and experimental-design works, acquisition of exclusive rights to intellectual property and creation of scientific centers

      Footnote. The title of Article 254 is provided in the wording of the Law of the Republic of Kazakhstan dated 01.07.2024 № 105-VIII (effective from 01.01.2025).

      1. Expenses on scientific-research, scientific-technical and experimental-design works, except for expenses on acquisition of fixed assets, their installation and other capital expenses, shall be deductible if there are notifications from the authorized body in the field of science on scientific-research, scientific-technical and (or) experimental-design works in accordance with the legislation of the Republic of Kazakhstan on science and technology policy.

      The basis for classifying such expenses as deductions shall be:

      for expenses on the implementation of scientific-research, scientific-technical and experimental-design works - a report on scientific and (or) scientific-technical activities, as well as documents confirming expenses related to such activities;

      for expenses on the acquisition of scientific-research, scientific-technical and experimental-design works - the actually completed technical assignment and acts of acceptance for the completed stages of such works.

      2. Expenses for the acquisition of exclusive rights to intellectual property items from higher education institutions, scientific organizations, start-up companies under a license agreement or contract of assignment of exclusive rights aimed at their further commercialization shall be deductible.

      The basis for allocating such expenses to deductibles is a license agreement or a contract of assignment (partial assignment) registered by the authorized state body in the manner prescribed by the legislation of the Republic of Kazakhstan.

      3. Unless otherwise provided for in Article 255 of this Code, financing the creation of research centers at research universities shall be deductible if there is a notification from the authorized body in the field of science on the creation of a research center in accordance with the legislation of the Republic of Kazakhstan on science and technology policy.

      Footnote. Article 254 as amended by the Law of the Republic of Kazakhstan dated 01.07.2024 № 105-VIII (shall be enforced from 01.01.2025).

Article 255. Deduction of expenses of the subsoil user and cargo carrier in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use and on railway transport

      Footnote. Title of Article 255 - as amended by the Law of the Republic of Kazakhstan dated 12.12.2023 № 45-VIII (shall be enforced from 01.01. 2024).

      1. The subsoil user shall have the right to deduct the costs of financing (transferring money) of scientific research under contract activities in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use:

      organizations operating in the field of science, accredited by the authorized body in the field of science;

      an autonomous cluster fund for financing projects of the participants of the innovation cluster "Park of Innovative Technologies".

      2. The deduction of expenses referred to in paragraph 1 of this article shall not exceed the amount of the positive difference determined in the following order:

      amount equal to 1 percent of the total annual income from contract activities based on the results of the taxable period preceding the reporting tax period,

      minus

      deductible expenses in accordance with Article 254 of this Code in the reporting tax period.

      3. shall be valid until 01.01.2022 in accordance with Law of the Republic of Kazakhstan № 295-VІ dated 27.12.2019.
      4. shall be valid until 01.01.2022 in accordance with Law of the Republic of Kazakhstan № 295-VІ dated 27.12.2019.
      5. Was in effect from 01.01.2022 to 01.01.2024 pursuant to the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII.
      6. Was in effect from 01.01.2022 to 01.01.2024 pursuant to the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII.

      7. The cargo carrier has the right to deduct expenses on a temporary balancing fee paid in accordance with the legislation of the Republic of Kazakhstan on railway transport to the operator of locomotive traction in passenger traffic.

      8. The expenses specified in paragraph 7 of this article shall be deducted within the limits established by the state body exercising management in natural monopolies.

      Footnote. Article 255 as amended by Law of the Republic of Kazakhstan № 295-VІ dated December 27, 2019 (shall be enforced since January 1, 2020); dated 21.12.2022 № 165-VII (for the procedure of entry into force, see Article 4); dated 12.12.2023 № 45-VIII (shall be enforced from 01.01. 2024).

Article 256. Deduction of expenses for insurance premiums and contributions of participants in guarantee systems

      1. Insurance premiums (to be) paid by an insurant under insurance contracts, except for insurance premiums under accumulative insurance agreements, shall be deductible.

      2. The amount of mandatory calendar, additional and emergency contributions transferred in connection with the guarantee of deposits of individuals is subject to deduction by a bank participating in the mandatory deposit insurance system for individuals.

      3. The amount of mandatory, emergency and additional contributions transferred in connection with the guarantee of insurance payments is subject to deduction by an insurance, reinsurance organization participating in the insurance payments guarantee system.

      4. is excluded by the Law of the Republic of Kazakhstan dated 24.06. 2021 № 53-VII (effective from 01.01.2022).

      5. The amount of annual mandatory contributions transferred to guarantee the fulfillment of obligations for grain receipts is subject to deduction by a grain receiving enterprise participating in the system guaranteeing the fulfillment of obligations for grain receipts.

      Footnote. Article 256 as amended by the Law of the Republic of Kazakhstan dated 24.06. 2021 № 53-VII (effective from 01.01.2022).

Article 257. Deduction of expenses for assessed income of employees and other payments to individuals

      1. Subject to deduction are employer’s expenses for employees’ income subject to taxation specified in paragraph 1 of Article 322 of this Code (including the employer’s expenses for the employee’s income specified in subparagraphs 20), 22), 23) and 24) of paragraph 1 of Article 644 of this Code), except for:

      1) those included in the initial value of:

      fixed assets;

      objects of preferences;

      non-depreciable assets;

      2) those included in the prime cost of inventories and deductible through the prime cost of such inventories, which is determined in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting;

      3) those recognized as subsequent expenses in accordance with Paragraph 2 of Article 272 of this Code;

      4) the taxpayer’s expenses, provided for in paragraph 2 of this article.

      Deductible are, among other things, the employer’s actual expenses for training, advanced training and (or) retraining of the employee.

      Note!
      In paragraph 2 amendment is envisaged pursuant to the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (effective from 01.01.2023); dated 12.12.2023 № 45-VIII (shall be enforced from 01.01.2024).
      This version of paragraph 2 shall be valid until 01.01.2025 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 121-VI (for the suspended version, see the archived version of the Tax Code of the Republic of Kazakhstan dated 25.12.2017).

      2. Taxpayer's expenses in the form of payments to individuals specified in subparagraphs 1), 5), 7), 8), 9), 10), 10-1) and 12) of paragraph 2 of Article 319, subparagraphs 42) and 44) of paragraph 1 of Article 341 of this Code shall be deductible.

      3. Mandatory occupational pension contributions paid by the taxpayer according to the rules of the unified accumulative pension fund are subject to deduction within the limits established by the legislation of the Republic of Kazakhstan on social protection.

      4. Voluntary pension contributions paid by a tax agent in favor of an employee are deductible.

      Footnote. Article 257 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced from 01.01.2018); dated 10.12.2020 № 382-VI (enforcement, Article 2); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 258. Deduction of expenses for geological study, exploration and preparatory works for the extraction of natural resources and other deductions of a subsoil user

      1. Expenses actually incurred by a subsoil user, prior to the commencement of extraction after commercial discovery, for geological study, exploration, preparatory works for extraction of mineral resources, including expenses for appraisal, infrastructure development, general administrative expenses, the amount of paid signature bonus and commercial discovery bonus, expenses for acquisition and (or) creation of fixed assets and intangible assets, except for the assets specified in subparagraphs 2) - 6), 8) - 15) of paragraph 2 of Article 266 of this Code, and other expenses deductible in accordance with this Code, form a separate group of depreciable assets. It should be noted that the expenses indicated in this paragraph include:

      1) expenses for acquiring and (or) creating fixed assets and intangible assets, except for the assets specified in subparagraphs 2) - 6), 8) - 15) of paragraph 2 of Article 266 of this Code. Such expenses comprise those to be included in the initial value of these assets in accordance with paragraph 2 of Article 268 of this Code, as well as subsequent expenses for such assets incurred in accordance with Article 272 of this Code;

      2) other expenses.

      In the cases provided for by this Code, the amount of expenses specified in this subparagraph that are included in a separate group of depreciable assets shall not exceed the established limits for classifying such expenses as deductibles for corporate income tax purposes.

      2. Expenses referred to in paragraph 1 of this Article shall be deducted from the total annual income in the form of depreciation charges from the commencement of mining after the commercial discovery of minerals. The depreciation deductions amount is calculated by applying to the amount of accumulated expenses on the group of depreciable assets provided for by this paragraph, at the end of the taxable period, of the depreciation rate determined at the discretion of the subsoil user, but not higher than:

      1) 37.5 percent - under a contract for exploration and production or production of hydrocarbons on complex offshore projects for the term provided for in paragraph 4 of Article 722-1 of this Code;

      2) 25 percent - under other contracts for subsoil use, including under a contract for exploration and production or production of hydrocarbons on complex offshore projects after expiry of the term provided for in subparagraph 1) of this paragraph.

      This procedure shall also apply in the following cases:

      if the subsoil user operates under a production contract, concluded on the basis of the discovery and evaluation of a deposit under an exploration contract. The amount of accumulated expenses for a group of depreciable assets that has developed at the end of the last taxable period under such an exploration contract is deductible from the total annual income in the form of depreciation charges under the said mining contract;

      allocation after January 1, 2018 in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use of a part of the exploration area by amending the exploration and production contract under which the allocation is made, and concluding a separate production contract for the allocated subsoil area. At the same time, the amount of accumulated expenses for the group of depreciable assets subject to transfer for the purpose of deductions under the production contract is determined by the share of direct expenses attributable to such allocated part of the exploration site in the total amount of direct expenses incurred by the subsoil user before the allocation under the relevant exploration contract.

      In the event of subsoil use operations termination under a separate production contract or combined exploration and production contract, provided that the subsoil user terminated subsoil use operations after commencement of production after commercial discovery established by this article, the value balance of depreciable assets group, formed at the end of the last tax period, in which the subsoil use contract terminated, is subject to deduction, except for the case of the subsoil use contract termination in connection with the re-registration of the subsoil use right to the subsoil use license regime.

      For the purposes of this Article, Articles 260 and 722-1 of this Code, mining after commercial discovery shall mean:

      1) commencement of mining operations after the approval of reserves by a state body authorized for this purpose – under exploration contracts, as well as combined exploration and extraction ones with unapproved mineral reserves;

      2) commencement of extraction of minerals after the conclusion of these contracts if such works are provided for by the work program of a contract and agreed upon with the authorized body for the study and use of subsoil resources - under contracts for combined exploration and extraction with respect to which mineral reserves are on the state balance sheet and approved by an expert opinion of the authorized state body, including reserves requiring additional geological study and geological and economic reassessment.

      3. If a well is abandoned because of no commercial inflow of hydrocarbons while testing (hereinafter, for the purposes of this paragraph, a non-productive well), in accordance with the legislation of the Republic of Kazakhstan on subsurface and subsoil use, actual expenses incurred on the construction and abandonment of such a well, including VAT, are deductible in the following order:

      1) expenses for construction and (or) abandonment of a non-productive well or part of such expenses incurred prior to the commencement of extraction after commercial discovery are subject to deduction in the manner specified in paragraph 1 of this article;

      2) expenses for construction and (or) abandonment of a non-productive well or part of such expenses incurred after the commencement of extraction after commercial discovery are deductible in that taxable period in which such a well is abandoned.

      In this case, expenses for construction and (or) abandonment of a non-productive well, incurred prior to the commencement of extraction after commercial discovery, are not excluded from a separate group of depreciable assets formed in accordance with paragraph 1 of this article.

      4. Expenses specified in paragraph 1 of this article (except for accrued but unpaid interest on investment financing in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use) are reduced by the amount of:

      1) income received during the period of geological study and preparatory works for extraction, except for income subject to exclusion from total annual income in accordance with Article 241 of this Code;

      2) income received from the sale of minerals extracted prior to the commencement of extraction after commercial discovery;

      3) income received from the realization of the subsoil use right or part thereof;

      4) the value of assets accounted for in a separate group of depreciable assets formed in accordance with paragraph 1 of this article, when transferred as a contribution to the authorized capital. In this case, such a value is determined based on the value of the contribution specified in the constituent documents of a legal entity;

      5) the value of assets transferred free of charge, accounted for in a separate group of depreciable assets formed in accordance with paragraph 1 of this article, specified in a certificate of transfer of the said assets, but not less than the book value of the said assets according to the accounting data as of the date of transfer.

      At the same time, under contracts for the exploration and production or production of hydrocarbons on complex projects (with the exception of onshore gas projects), the amounts of expenses provided for in subparagraphs 4) and 5) of part one of this paragraph shall be determined taking into account the previously applied conditional coefficient established by paragraph 6 of this article .

      5. The procedure specified in paragraph 1 of this article shall also apply to expenses for acquisition and (or) creation of intangible assets incurred by a taxpayer in connection with the acquisition of the subsoil use right.

      6. Given the specifics provided for by paragraph 4 of Article 722-1 of this Code, the amount of expenses indicated in paragraph 1 of this Article in relation to a contract for the exploration and production or production of hydrocarbons on complex projects (with the exception of onshore gas projects) is determined by applying to such expenses the following conditional coefficient:

      1.5 - under a contract for exploration and production or production of hydrocarbons on complex onshore projects;

      2.0 - under a contract for exploration and production or production of hydrocarbons on complex offshore projects.

      Footnote. Article 258 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 259. Features of deductions of expenses for geological study and preparatory works for the extraction of natural resources and other deductions of a subsoil user operating under a contract for exploration and (or) combined exploration and extraction of hydrocarbons

      1. As to expenses specified in paragraph 1 of Article 258 of this Code, incurred by the subsoil user from January 1, 2018 under a contract for exploration and (or) combined exploration and extraction (during the exploration period), a subsoil user has the right to form a separate group of depreciable assets for the purposes of allocating them to deductibles under other contracts for extraction and (or) combined exploration and extraction (during the extraction period) of the subsoil user.

      As to these expenses, the subsoil user calculates depreciation allowances by applying the depreciation rate determined at the discretion of the subsoil user, but not more than 25 percent, to the amount of accrued expenses for the group of depreciable assets provided for by this paragraph at the end of each taxable period.

      In this case, these depreciation allowances are allocated to deductibles under other contracts for extraction and (or) combined exploration and extraction (during the extraction period) of this subsoil user through their distribution by the share of direct income attributable to each specific contract for extraction and (or) combined exploration and extraction (received in the extraction period) in the total amount of direct income received by the subsoil user under such contracts for a taxable period.

      2. The right to form a separate group established by this article shall be granted in the taxable period in which first expenses specified in paragraph 1 of this article are incurred. In this case, if at the time of formation of such a separate group,the subsoil user does not have another contract for extraction and (or) combined exploration and extraction (during the extraction period), the right to form such a separate group is granted in the taxable period in which the contract for extraction was concluded and (or) the period of extraction under the contract for combined exploration and extraction began.

      However, such a right is not subject to revision until the end of an exploration contract or a contract for combined exploration and extraction (prior to the extraction period).

      3. Prior to the calculation of depreciation allowances for a taxable period, a separate group of depreciable assets, formed in accordance with this article, shall be reduced by the amount of income specified in paragraph 4 of Article 258 of this Code received under the relevant contract.

      If the amount of such income exceeds the size of a separate group of depreciable assets, formed in accordance with this article, the excess amount reduces a separate group of depreciable assets, formed in accordance with Article 258 of this Code, under a relevant exploration contract or a contract for combined exploration and extraction (prior to the extraction period). Without a separate group of depreciable assets formed in accordance with Article 258 of this Code, the amount of such excess is included in total annual income.

      4. A subsoil user is obliged to maintain separate tax accounting for a separate group of depreciable assets, formed in accordance with this article, and a separate group of depreciable assets, formed in accordance with Article 258 of this Code, within the framework of a relevant contract for exploration and (or) combined exploration and extraction (during the exploration period).

      5. From the taxable period in which the period of extraction under a combined exploration and extraction contract began or in which an extraction contract is concluded on the basis of discovery and appraisal of a field as part of the exploration contract, the value of a separate group of depreciable assets, formed in accordance with this article, not earlier allocated to deductibles, is subject to deduction in accordance with the procedure specified in Article 258 of this Code within the framework of such a contract for extraction or combined exploration and extraction.

      6. In case of termination of an exploration and (or) combined exploration and extraction contract (during the exploration period), the value of a separate group of depreciable assets, formed in accordance with this article, not allocated to deductibles, at the time of such termination is not deductible, except for the case established by paragraph 5 of this article.

Article 260. Deduction of expenses for preparatory works for uranium mining using ISL method after commencement of extraction after commercial discovery

      1. Costs of (expenses for) acquisition and (or) creation of depreciable assets actually incurred by a subsoil user in the preparation of processing facilities (well fields) for the extraction of uranium using ISL method in the period after commencement of extraction after commercial discovery form a separate group of depreciable assets under a relevant subsoil use contract.

      The depreciable assets indicated in this paragraph include:

      1) production, injection and monitor wells, semi-wildcats constructed at processing facilities (well fields), including expenses for their geophysical study;

      2) process pipelines constructed from processing facilities (well fields) to a sand pond at an industrial site for processing pregnant solutions, including production and injection reservoirs at processing facilities (well fields);

      3) process pipelines constructed between processing facilities (sections of well fields);

      4) process pipelines constructed at processing facilities (well fields);

      5) header houses built at processing facilities (well fields);

      6) units for distribution of pregnant solutions built at processing facilities (well fields);

      7) units for reception of technical solutions built at processing facilities (well fields);

      8) units for acid reception and liquid reagent warehouses, as well as acid pipes built at processing facilities (well fields);

      9) industrial pumping stations with equipment and instrumentation installed at processing facilities (well fields);

      10) pumps for pumping solutions with equipment and instrumentation installed at processing facilities (well fields) at the stage of mining-and-preparatory works;

      11) submersible pumps with control cabinets installed at processing facilities (well fields) at the stage of mining-and-preparatory works;

      12) power supply facilities installed or built at processing facilities (well fields): transformer substations, compressor stations, air lines, cable lines;

      13) control and process automation equipment installed at processing facilities (well fields);

      14) air ducts at processing facilities (well fields);

      15) access roads to processing facilities (well fields) and inside them;

      16) sand ponds or tanks of pregnant solutions and leach solutions at processing facilities (well fields);

      17) protection against sand blowout at processing facilities (well fields);

      18) sulfuric acid for acidification.

      The cost of depreciable assets referred to in this paragraph includes costs of (expenses for) the acquisition and (or) creation of assets, as well as other costs (expenses) that are subject to inclusion in the value of such assets in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial statements.

      In addition to the above, in the cases provided for by this Code, the amount of expenses specified in this paragraph allocated to a separate group of depreciable assets shall not exceed the established norms for allocating such expenses to deductibles for corporate income tax purposes.

      2. Costs (expenses) specified in paragraph 1 of this article shall be deducted from total annual income in the form of depreciation allowances from the commencement of extraction after commercial discovery of minerals.

      In this case, the amount of depreciation allowances, calculated in accordance with this article, is deductible up to the amount of depreciation allowances of such a group of assets calculated on the basis of taxpayer’s accounting records.

      The amount of depreciation allowances is determined in accordance with the accounting method for a group of depreciable assets, formed in accordance with paragraph 1 of this article, for processing facilities or a field (well field) as a whole using the following formula:



      S - the amount of depreciation allowances;

      C1 - the value of a separate group of depreciable assets at the beginning of a taxable period;

      C2 - costs of (expenses for) preparatory works for extraction specified in paragraph 1 of this article incurred in a current taxable period;

      C3 - the cost of a separate group of depreciable assets specified in paragraph 3 of this article, acquired from third parties or received as a contribution to the authorized capital in connection with the acquisition of the subsoil use right;

      V1 - physical quantity of ready-for-extraction uranium reserves at the beginning of a taxable period;

      V2 - physical quantity of ready-for-extraction uranium reserves, for which extraction all the preparatory works were completed during a taxable period;

      V3 - physical quantity of ready-for-extraction uranium reserves, purchased from third parties or received as a contribution to the authorized capital in connection with the acquisition of the subsoil use right;

      V4 – physical volume of mined uranium for the tax period.

      For a taxable period in 2009, the value of a separate group of depreciable assets at the beginning of the taxable period is the amount of accrued costs of (expenses for) preparing for uranium mining determined in accordance with paragraph 1 of this article as of January 1, 2009.

      In subsequent taxable periods after 2009, the value of a separate group of depreciable assets at the beginning of a taxable period is the value of this group of assets as of the end of a previous taxable period, determined in the following order:

      the value of a separate group of depreciable assets as of the beginning of the taxable period

      plus

      costs (expenses), specified in paragraph 1 of this article for preparatory works for extraction, incurred in current taxable period,

      plus

      the cost of acquiring a group of depreciable assets from third parties specified in paragraph 3 of this article,

      plus

      the value of a group of depreciable assets received as a contribution to the authorized capital specified in paragraph 3 of this article,

      minus

      the amount of depreciation allowances for the taxable period.

      For a taxable period in 2009, the physical quantity of ready-for-extraction uranium reserves at the beginning of a taxable period is the physical quantity of ready-for-extraction uranium reserves as of January 1, 2009.

      In subsequent taxable periods after 2009, the volume of ready-for-extraction uranium reserves at the beginning of a taxable period is the physical quantity of ready-for-extraction reserves at the end of a previous taxable period determined in the following order:

      the physical quantity of ready-for-extraction uranium reserves at the beginning of the taxable period

      plus

      the physical quantity of uranium reserves, for which extraction all the preparatory works were completed during the taxable period,

      plus

      the physical quantity of ready-for-extraction uranium reserves, acquired from third parties or received as a contribution to the authorized capital in connection with the acquisition of the subsoil use right,

      minus

      the volume of uranium mined during the tax period.

      If the amount of the actual volume of mined uranium for the entire period of development of an operational unit is less than the amount of the actual volume of ready-for-mining uranium reserves of this operational unit, the remaining part of the cost of the depreciable group of assets of this operational unit shall be deducted in the tax period in which it is written off in the taxpayer's accounting record for the production cost of mining and primary processing (enrichment).

      If a subsoil use activity is completed under a separate extraction or combined exploration and extraction contract, provided that a subsoil user completed subsoil use activity after the commencement of extraction after commercial discovery, the value of a separate group of depreciable assets at the end of a taxable period is deductible in the taxable period in which such activity was completed.

      3. The procedure established by this article shall also apply to a separate group of depreciable assets specified in paragraph 1 of this article acquired from third parties and (or) received as a contribution to the authorized capital in connection with the acquisition of the subsoil use right.

      In case of receipt of a separate group of depreciable assets, specified in paragraph 1 of this article, in connection with its acquisition from third parties, the value of such a group of assets is the value of its acquisition, determined in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting. When a separate group of depreciable assets, specified in paragraph 1 of this article, is received as a contribution to the authorized capital, the value of such a group of assets is the value of the contribution specified in constituent documents of a legal entity.

      Footnote. Article 260 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2020); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2024).

Article 261. Deduction of subsoil user’s expenses for the training of Kazakhstani personnel and social development of regions

      1. Expenses actually incurred by a subsoil user for the training of Kazakhstani personnel who are not subsoil user’s employees, as well as social development of regions, are deductible up to the amount stipulated ina subsoil use contract.

      Subsoil user’s expenses for the training, advanced training or retraining of an employee in a speciality related to the production activity of a subsoil user are deductible in accordance with Article 257 of this Code.

      2. Expenses specified in paragraph 1 of this article actually incurred by a subsoil user prior to the commencement of extraction after commercial discovery shall be deductible in the manner specified in Article 258 of this Code, up to the amount stipulated in a subsoil use contract.

      3. For the purposes of this Article, expenses actually incurred by a subsoil user are recognized as:

      1) those for the training of Kazakhstani personnel, including:

      money for the training, advanced training and retraining of citizens of the Republic of Kazakhstan;

      money transferred to the state budget for training, advanced training and retraining of citizens of the Republic of Kazakhstan;

      actual expenses incurred by the taxpayer in order to perform the subsoil user’s duty in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use with regard to the financing of training and retraining of citizens of the Republic of Kazakhstan in the form of acquisition of goods, works and services required for the improvement of material and technical base of educational establishments training personnel in specialities directly related to the subsoil use sphere that are located in a region, a city of national significance, the capital, according to the list provided by local executive bodies of a region, a city of national significance, the capital and approved by the competent authority;

      2) those for social development of a region – expenses for the development and maintenance of social infrastructure of a region, as well as money transferred for these purposes to the state budget.

Article 262. Deduction of the amount of negative exchange rate difference in excess of the amount of positive exchange rate difference

      If the amount of the negative exchange rate difference exceeds the amount of the positive exchange rate difference, the excess amount is subject to deduction.

Article 263. Deduction of taxes and payments to the budget

      1. Unless otherwise established by this article, in a reporting taxable period, taxes and payments to the budget paid to the state budget of the Republic of Kazakhstan or another state are deductible:

      1) in a reporting taxable period up to the amount of assessed and (or) calculated ones for the reporting taxable period and (or) taxable periods preceding the reporting taxable period;

      2) in taxable periods preceding the reporting taxable period up to the amount of assessed and (or) calculated ones for the reporting taxable period.

      In this case,paid amounts of taxes and payments to the budget are determined with account of offsets according to the procedure established by Articles 102 and 103 of this Code.

      Taxes and payments to the budget are calculated and assessed in accordance with the tax legislation of the Republic of Kazakhstan or another state (for taxes and payments paid to the budget of another state).

      2. As to a loan received from a non-resident bank with foreign participation in the authorized capital of such a bank at the time of conclusion of a loan agreement under which corporate income tax at the source of payment shall be paid from the borrower’s own funds from the amount of interest payable to the non-resident bank, the specified tax at the source of payment is deductible provided that the amount of such a loan exceeds 10,000,000 times the monthly calculated index established by the law of the Republic of Kazakhstan on the national budget and effective as of January 1 of a relevant taxable period.

      3. Not subject to deduction:

      1) are taxes excluded prior to determining total annual income;

      2) is corporate income tax and taxes on income (profit), similar to corporate income tax of legal entities paid in the territory of the Republic of Kazakhstan and in other states;

      3) are taxes paid in countries with preferential taxation;

      4) is excess profits tax;

      5) is an alternative tax on subsoil use.

Article 264. Non-deductible expenses

      Not subject to deduction:

      1) are expenses not related to profit-oriented activities;

      1-1) excluded by the Law of the Republic of Kazakhstan dated 12.12.2023 № 45-VIII (shall be enforced from 01.01. 2024).

      1-2) expenses of a person engaged in digital mining activities, for services provided by the digital mining pool;

      2) are expenses for transactions without actual performance of works, rendering of services, shipment of goods that were carried out with a taxpayer, whose head and (or) founder (participant) is not involved in registration (reregistration) and (or) financial and economic activities of such a legal entity, established by a final and binding court judgment, except for transactions for goods, works, services actually received from such a taxpayer as established by court;

      3) are expenses for transactions with a taxpayer recognized inactive in the manner specified in Article 91 of this Code, from the date of issuing an order to recognize it as inactive;

      4) expenses for the amount indicated in the invoice and (or) other document, the extract of which is recognized by an enforced court ruling or resolution of criminal investigation body on terminating the pre-trial investigation on non-rehabilitating grounds, as committed by a private business entity without actually performing work, rendering of services, shipment of goods;

      5) are expenses for a transaction declared invalid by a final and binding court judgment;

      6) are forfeits (fines, penalties) (to be) paid to the budget, except for forfeits (fines, penalties) (to be) paid to the budget under public procurement contracts;

      7) is the amount of expenses, for which this Code establishes rates to be allocated to deductibles, in excess over the maximum amount of deduction calculated using the specified rates;

      8) is the amount of taxes and payments to the budget calculated (assessed) and paid in excess of the amounts established by the legislation of the Republic of Kazakhstan or another state (on taxes and payments paid to the budget of another state);

      9) are costs of acquisition, production, construction, assembly, installation and other costs included in the value of social facilities provided for in Article 239 of this Code, as well as expenses for their operation;

      10) is the value of property transferred by the taxpayer free of charge, unless otherwise provided for by this Code. The cost of works performed and services rendered free of charge is determined up to the amount of expenses incurred in connection with such performance of works, rendering of services;

      11) is VAT amount in excess over VAT amount for a taxable period received by a taxpayer applying Article 411 of this Code;

      12) are contributions to reserve funds, except for deductions provided for in Articles 250, 252 and 253 of this Code;

      13) is the book value of inventories transferred under a contract of purchase and sale of an enterprise as a property complex;

      14) is the amount of an additional payment paid by a subsoil user operating under a production sharing contract;

      15) are expenses of a taxpayer included in accordance with Article 228 of this Code in the initial value of non-depreciable assets;

      16) are expenses related to the sale of minerals transferred by a subsoil user to fulfill the tax obligation in kind;

      17) is the value of volumes of minerals transferred by a subsoil user to fulfill the tax obligation in kind - from a recipient on behalf of the state;

      18) is the book value of assets transferred into temporary possession and use under a contract of property lease (rent), except for a lease agreement;

      19) is the value of volumes of minerals transferred by a subsoil user to fulfill the tax obligation in kind;

      Subparagraph 20) is in effect until 01.01.2027 according to Law of the Republic of Kazakhstan № 121-VI as of 25.12.2017.

      20) are expenses of a bank’s subsidiary acquiring doubtful and bad assets of its parent bank:

      in the form of money received by this subsidiary, in accordance with the legislation of the Republic of Kazakhstan on banks and banking activity, and transferred to the parent bank;

      not related to the implementation of activity provided for by the legislation of the Republic of Kazakhstan on banks and banking activity;

      21) are expenses of a non-commercial organization for the income specified in paragraph 2 of Article 289 of this Code;

      22) expenses of an individual entrepreneur registered as a value added tax payer, or a legal entity on the account of another individual entrepreneur registered as a value added tax payer, or a legal entity under a civil law transaction, which are paid in cash, inclusive of value added tax, regardless of the frequency of payment, in an amount exceeding 1000 times the monthly calculation index established by the law on the republican budget and effective as of the payment date.

      23) costs of acquisition from a non-resident - a related party registered in a state with preferential taxation, of management, consulting, advisory, auditing, design, legal, accounting, attorney, advertising, marketing, franchising, financial (except for remuneration expenses), engineering , agency services, royalties, rights to use intellectual property objects.

      For the purposes of part one of this subparagraph, the following shall be recognized as related entities:

      individuals indicated in paragraph 2 of Article 1 of this Code;

      a legal entity that, together with another legal entity, is part of the same group of companies;

      individuals and (or) legal entities, when the relationship between such persons has signs of interconnectedness, regardless of the conditions specified in this part. In this case, if the taxpayer does not recognize the interconnectedness, such recognition shall be established by the court on the basis of the tax authority’s claim.

      For the purposes of part two of this subparagraph, a group of companies shall mean a structure of commercial and non-commercial organizations, including a parent company and companies whose shares, stakes and other equity instruments such a parent company directly or indirectly owns.

      Footnote. Article 264 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021); dated 11.07.2022 № 135-VII (shall be enforced from 01.01.2023); dated 06.02.2023 № 196-VII (shall be enforced from 01.04.2023); dated 12.12.2023 № 45-VIII (enforcement, see Art.2)

Subchapter 3. Deductions of fixed assets

Article 265. Deductions of fixed assets

      Subject to deduction:

      1) are depreciation allowances calculated in accordance with Article 271 of this Code;

      2) is the value balance of a subgroup (group) as of the end of a taxable period in accordance with paragraphs 2 and 4 of Article 273 of this Code;

      3) are subsequent expenses in accordance with Article 272 of this Code.

Article 266. Fixed assets

      1. Unless otherwise provided for by this article, fixed assets include:

      1) fixed assets, investments in real estate, intangible and biological assets, accounted for upon receipt in the taxpayer's accounting in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting and intended for the use in profit-oriented activities in the reporting and (or) upcoming periods, with the exception of the assets specified in subparagraph 2) of this paragraph;

      2) assets with a service life of more than one year, transferred by a concession grantor into possession and use of a concessionaire (successor or legal entity specially set up by the concessionaire exclusively for the implementation of the concession agreement) under a concession agreement;

      3) assets with a service life of more than one year, which are intended for use for more than one year in a profit-oriented activity, which are received into trust management by a trust manager;

      4) subsequent expenses incurred in respect of property received under a contract of property lease (rent), except for a lease agreement, and recognized as a long-term asset in accounting records;

      5) property transferred under a property lease (rent) agreement not accounted for as fixed assets, investments in real estate, intangible or biological assets after transfer under such an agreement, except for property transferred under a lease agreement – with regards to a lessor.

      2. Fixed assets do not include:

      1) fixed assets and intangible assets put into operation by a subsoil user before the commencement of extraction after commercial discovery and accounted for tax purposes in accordance with Article 258 of this Code;

      2) assets for which depreciation costs are not calculated in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, except for:

      assets specified in subparagraphs 2) and 4) of paragraph 1 of this article;

      biological assets, investments in real estate, for which depreciation costs are not calculated due to accounting for such assets at fair value in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting;

      3) land;

      4) museum valuables;

      5) pieces of architecture and art;

      6) public facilities: motor roads, except for roads that are concession objects built and (or) received by a concessionaire under a concession agreement, sidewalks, boulevards, squares;

      7) capital construction in progress;

      8) objects related to the film fund;

      9) state standards of measurement units of the Republic of Kazakhstan;

      10) fixed assets, the value of which was earlier fully allocated to deductibles in accordance with the tax legislation of the Republic of Kazakhstan that was effective before January 1, 2000;

      11) intangible assets with an indefinite useful life, recognized as such and accounted for in the taxpayer’s balance sheet in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting;

      12) assets put into operation within an investment project under contracts granting the right of additional deductions from total annual income, concluded before January 1, 2009 in accordance with the legislation of the Republic of Kazakhstan on investments;

      13) assets put into operation within an investment project under contracts granting corporate income tax exemption, concluded before January 1, 2009 in accordance with the legislation of the Republic of Kazakhstan on investments, to the extent of the value allocated to deductibles before January 1, 2009;

      14) objects of preferences during three taxable periods following the taxable period in which such facilities were put into operation, except for cases provided for by paragraph 14 of Article 268 of this Code;

      15) assets with a service life of more than one year, being social facilities provided for in Article 239 of this Code;

      16) assets specified in Article 260 of this Code;

      17) assets received into temporary possession and use under a property lease (rent) agreement accounted for as fixed assets, investment in real estate, intangible or biological assets after receipt under such an agreement, except for assets received under a lease agreement - with regards to a lessee;

      18) assets for which taxable income was reduced in accordance with subparagraph 7) of part one of paragraph 1 of Article 288 of this Code.

      Footnote. Article 266 as amended by the laws of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2018); dated 24.06. 2021 № 53-VII (effective from 01.01.2022).

Article 267. Determination of the value balance

      1. Fixed assets shall be accounted for by groups formed in accordance with the classification established by the authorized state body exercising state regulation in technical regulation area, in the following order:

Item №

Group №

Fixed assets

1

2

3

1.

I

Buildings, structures, except for oil, gas wells and transfer devices

2.

II

Machinery and equipment, except for machinery and equipment for oil and gas production, as well as computers and information processing equipment

3.

III

Computers, software and information processing equipment

4.

IV

Fixed assets not included in other groups, including oil, gas wells, transfer devices, machinery and equipment for oil and gas production

      Each group I item is equated to a subgroup.

      2. With respect to each subgroup (of group I), group, final amounts are determined at the beginning and at the end of a taxable period, which are called the value balance of a subgroup (of group I), group.

      The value balance of group I consists of value balances of subgroups for each item of fixed assets and the value balance of a subgroup formed in accordance with subparagraph 2) of paragraph 2 of Article 272 of this Code.

      3. The residual value of group I fixed assets is the value balance of subgroups at the beginning of a taxable period with account of adjustments made in the taxable period in accordance with Article 272 of this Code.

      4. Fixed assets are accounted for:

      1) as broken down by fixed assets, each of which forms a separate subgroup of the group’s balance value – with regard to group I;

      2) as broken down by groups’ value balances – with regard to groups II, III and IV.

      5. Received fixed assets increase relevant balances of subgroups (with regard to group I), groups (with regard to the rest groups) by the value determined in accordance with Article 268 of this Code in the manner specified in this article.

      6. Disposed fixed assets reduce relevant balances of subgroups (with regard to group I), groups (with regard to the rest groups) by the value determined in accordance with Article 270 of this Code, in the manner specified in this article.

      7. The value balance of a subgroup (of group I), a group at the beginning of a taxable period is determined as:

      the value balance of a subgroup (of group I), a group at the end of a previous taxable period

      minus

      the amount of depreciation allowances calculated in a previous taxable period,

      minus

      adjustments made in accordance with Article 273 of this Code.

      The valuebalance of a subgroup (of group I), a group at the beginning of a taxable period shall not be negative.

      8. The value balance of a subgroup (of group I), a group at the end of a taxable period is determined as:

      the balance value of a subgroup (of group I), a group at the beginning of a taxable period

      plus

      fixed assets received in a taxable period

      minus

      fixed assets disposedof in a taxable period

      plus

      adjustments made in accordance with paragraph 2 of Article 272 of this Code.

      9. A trust manager shall form separate value balances of groups (subgroups) for fixed assets specified in subparagraph 3) of paragraph 1 of Article 266 of this Code and maintain separate tax accounting for such assets on the basis of Articles 194 and 195 of this Code.

      10. A taxpayer is obliged to form separate value balances of groups (subgroups) in terms of the value, not deducted before January 1, 2009, of fixed assets put into operation before and (or) after January 1, 2009 as part of an investment project under contracts granting corporate income tax exemption, concluded before January 1, 2009 in accordance with the legislation of the Republic of Kazakhstan in the field of entrepreneurship.

      Footnote. Article 267 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021).

Article 268. Receipt of fixed assets

      1. Fixed assets increase the value balance of groups (subgroups) by the initial value of the said assets at their receipt, including that under a lease agreement and also from their transfer from inventories.

      Recognition of receipt of fixed assets for the purposes of taxation means the inclusion of received assets in fixed assets.

      2. Unless otherwise provided by this article, the initial cost of fixed assets is defined as the sum of expenses incurred by the taxpayer as of the date of the fixed asset recognition in accordance with paragraph 1 of Article 266 of this Code. Such expenses include the costs of a fixed asset acquisition, production, construction, assembly and installation, as well as other expenses that increase its value in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, except:

      costs (expenses) not subject to deduction in accordance with subparagraphs 2), 3), 4) and 5) of Article 264 of this Code;

      depreciation allowances.

      2-1. A subsoil user under a contract for exploration and production or production of hydrocarbons on complex projects (with the exception of onshore gas projects) shall determine the initial cost of assets in the manner prescribed by this article, using the appropriate coefficient provided for in paragraph 6 of Article 258 of this Code.

      3. Unless otherwise provided by this paragraph, the initial cost of a fixed asset received by transfer from reserves or assets held for sale is its book value determined as of the date of such receipt in accordance with international financial reporting standards and (or) legal requirements Republic of Kazakhstan on accounting and financial reporting.

      The initial cost of a fixed asset, earlier derecognized as a fixed asset, received by transfer from reserves or assets held for sale, is its book value determined as of the date of such receipt in accordance with International financial reporting standards and (or) requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, not exceeding the cost indicated in paragraph 2 of Article 270 of this Code.

      4. In the event of gratuitously received fixed assets, the initial value of fixed assets is their value included in the total annual income in accordance with Article 238 of this Code in the form of property received gratuitously, inclusive of the actual expenses that increase the value of such assets upon initial recognition in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, with the exception of costs (expenses) not included in the initial value of fixed assets on the basis of paragraph 2 of this article.

      5. When a state enterprise receives from a state institution fixed assets assigned on the basis of the right of economic management or operational management of such an enterprise, the initial value of the fixed assets is the book value of the received assets indicated in the deed of transfer of the said assets, inclusive of the actual costs increasing the value of such assets upon initial recognition in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, with the exception of costs (expenses) not included in the initial value of fixed assets on the basis of paragraph 2 of this article.

      6. When received as a contribution to the authorized capital, the initial value of a fixed asset is the value of the asset specified in the transfer certificate or, in the absence of such a certificate, in another document confirming the actual contribution and the value of the asset, inclusive of the actual costs increasing the value of such assets upon initial recognition in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, except for costs (expenses) not included in the initial value of fixed assets on the basis of paragraph 2 of this article.

      The value of assets received in payment for a contribution to the authorized capital is accounted for up to the amount of the contribution to the authorized capital, against which the asset was applied.

      7. Upon receipt of a fixed asset in connection with reorganization by merger, accession, division or spin-off of a taxpayer, the initial cost of such an asset shall be its book value indicated in the deed of transfer or separation balance sheet, except for the cases provided for in parts two and three of this paragraph, inclusive of actual costs that increase the value of such an asset upon initial recognition in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, except for costs (expenses) not included in the initial cost of fixed assets on the basis of paragraph 2 of this article.

      The value balance of a subgroup (group) of a newly emerged legal entity created by merger, or a legal entity to which another legal entity has joined, shall be increased by the value of the transferred fixed assets according to tax accounting data if such value is reflected in the transfer deed in accordance with part two of paragraph 6 of Article 270 of this Code.

      The value balance of a subgroup (group) of a newly emerged legal entity created by separation in accordance with a decision of the Government of the Republic of Kazakhstan, or by separation from a legal entity that is monitored by large taxpayers at the date of reorganization, shall include the value of transferred fixed assets according to tax accounting data in the event reflection of such value in the deed of transfer in accordance with parts two and three of paragraph 6 of Article 270 of this Code.

      8. When a trust manager receives fixed assets into trust management, the initial value of such fixed assets is:

      1) that determined in accordance with paragraph 10 of Article 270 of this Code – if these assets were held as fixed ones by the transferor;

      2) that determined based on the data in a transfer certificate of the said assets - in other cases.

      9. Upon receipt of fixed assets from a trust manager in connection with the termination of obligations for trust management, the initial value of such fixed assets is:

      1) that determined in accordance with paragraph 11 of Article 270 of this Code - if these assets were held as fixed ones by that trust manager;

      2) that determined in accordance with paragraph 10 of Article 270 of this Code, reduced by the amount of depreciation allowances. In this case, depreciation allowances are calculated for each taxable period of trust management preceding areporting taxable period, proceeding from the maximum depreciation rate prescribed by this Code for a relevant group of fixed assets applied to the initial value reduced by the amount of depreciation allowances for previous periods - in other cases.

      10. When fixed assets are received by a concessionaire (by a successor or a legal entity established by the concessionaire exclusively for implementation of a concession agreement) under a concession agreement, the initial value of such fixed assets is the value determined in accordance with paragraph 12 of Article 270 of this Code, and with no such value – the value in accordance with the procedure determined by the authorized body.

      11. In case of receipt of fixed assets by a concession grantor upon termination of a concession agreement, the initial value of such fixed assets is that determined in accordance with paragraph 13 of Article 270 of this Code.

      12. The initial value of fixed assets of an insurance, reinsurance company as of January 1, 2012 is the book value of fixed assets, investments in real estate, intangible assets, determined in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting excluding revaluations and impairments as of that date.

      13. Fixed assets earlier disposed of due to temporary cessation of use in profit-oriented activities are subject to inclusion at the disposal value in the value balance of the fixed assets’ group in the taxable period in which such fixed assets are put into operation for use in profit-oriented activities, with account of expenses to be allocated to increase in the value of such assets in accordance with Article 272 of this Code.

      14. Assets, for which preferences are canceled,shall be included in the value balance of a group (subgroup) in the cases specified in paragraph 4 of Article 276 of this Code at their initial value determined in accordance with this article.

      15. An object of preferences, after expiration of three taxable periods following the taxable period in which this object was put into operation, in addition to the assets specified in paragraph 13 of this article, shall be included in the value balance of a group (subgroup) at zero value in the case specified in paragraph 6 of Article 276 of this Code.

      16. The initial value of the fixed asset specified in subparagraph 4) of paragraph 1 of Article 266 of this Code shall be the expenses of repair, reconstruction, modernization, maintenance and other expenses incurred by the taxpayer in respect of the property received under a property lease (rent) agreement, except for a leasing agreement. In accordance with this paragraph, those expenses shall be accounted for which are incurred until the day of their recognition in accounting as a long-term asset, increasing its value in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting standards.

      17. The initial value of a fixed asset received under a lease agreement is that at which the leased asset is received.

      18. When a lessee returns a leased asset to a lessor, the initial value of a fixed asset is positive difference between the value at which the leased asset is transferred under the lease agreement and the value of the leased asset included in the amount of lease payments for the period running from the date of transfer until the date of return of the leased asset.

      Footnote. Article 268 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced from 01.01.2018); dated 10.12.2020 № 382-VI (effective from 01.01.2018); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 269. Compilation of the value balance of a group (subgroup) in individual cases

      1. Unless otherwise provided for in this article, when a taxpayer switches from a special tax regime for small business entities or peasant or farm enterprises to a standard one, the initial value of fixed assets is the cost of their acquisition reduced by the estimated amount of depreciation.

      Unless otherwise provided for in this article, the acquisition cost is the aggregate of costs of acquisition, production, construction, assembly, installation, reconstruction and modernization performed prior to the operation of an asset, except for costs (expenses) specified in subparagraphs 1) - 6) and 8) Article 264 of this Code.

      If an asset was earlier received free of charge, for the purposes of this article, the cost of acquiring such an asset is its value included in a taxable item in accordance with paragraph 2 of Article 681 of this Code in the form of property received free of charge.

      As to assets received in the form of charitable assistance, inheritance, except for the case provided for in part two of this paragraph, the cost of acquiring an asset is the market value of an asset as of the date of the right of ownership of the asset as determined in a report on appraisal conducted under an agreement between the appraiser and the taxpayer in accordance with the legislation of the Republic of Kazakhstan on appraisal activity.

      The estimated amount of depreciation is determined as the product of the following values:

      the cost of acquisition of an asset determined in accordance with this paragraph;

      the maximum monthly depreciation rate provided for in paragraph 3 of this article;

      the number of months after the daythe asset was first put into operation by such a taxpayer.

      2. Unless otherwise established by this Article, expenses for reconstruction and modernization of a fixed asset made after the commencement of its operation are recognized as a separate fixed asset with an initial value equal to the amount of such expenses, except for costs (expenses) specified in subparagraphs 1) - 6) and 8) of Article 264 of this Code, reduced by the estimated amount of depreciation.

      The estimated amount of depreciation is determined as the product of the following values:

      the amount of expenses for reconstruction and modernization, determined in accordance with this paragraph;

      the maximum monthly depreciation rate provided for in paragraph 3 of this article;

      the number of months after the completion of reconstruction, modernization.

      For the purposes of this paragraph, paragraph 3 of Article 334 and paragraph 6 of Article 520 of this Code, reconstruction and modernization are recognized as reconstruction and modernization, the results of which are altogether:

      alteration, including renewal, of a fixed asset’s design;

      increase in the fixed asset’s service life by more than three years;

      improvement of technical characteristics of a fixed asset compared to those at the beginning of a calendar month in which the fixed asset is temporarily taken out of service for reconstruction and modernization.

      3. Depending on a group in which a fixed asset is to be included in accordance with paragraph 1 of Article 267 of this Code, the following monthly depreciation rates apply:

Item №
 

Group №

Fixed assets

Monthly depreciation rate, % 

1.

I

Buildings, structures, except for oil, gas wells and transfer devices

0,83

2.

II

Machinery and equipment, except for machinery and equipment for oil and gas production, as well as computers and information processing equipment

2,08

3.

III

Computers, software and information processing equipment

3,33

4.

IV

Fixed assets not included in other groups, including oil, gas wells, transfer devices, machinery and equipment for oil and gas production

1,25

      For the purposes of applying paragraph 2 of this article, a fixed asset created as a result of reconstruction and modernization is included in the group in which a fixed asset that underwent reconstruction and modernization is to be included.

      4. The initial value of fixed assets is determined in accordance with this paragraph provided all of the following requirements are met:

      a taxpayer applying special tax regime for small business entities or special tax regime for peasant or farm enterprises, shall switch to a standard procedure;

      a taxpayer applied special tax regime for small business entities or special tax regime for peasant or farm enterprises less than 12 calendar months;

      a taxpayer applied a standard procedure prior to switching to special tax regime for small business entities or special tax regime for peasant or farm enterprises.

      The initial value of fixed assets is determined on the basis of the size of the value groups (subgroups) as of the day preceding the day of application of special tax regime for small businesses or special tax regime for peasant or farm enterprises and deductions for fixed assets determined in accordance with Articles 266-268 and 270 - 273 of this Code, during the application of special tax regime for small businesses or special tax regime for peasant or farm enterprises.

Article 270. Disposal of fixed assets

      1. Unless otherwise established by this article, disposal of fixed assets is:

      1) termination of recognition of these assets in accounting as fixed assets, investment in real estate, intangible and biological assets, except for cases of termination of recognition as a result of full depreciation and (or) impairment, transfer under a property lease (rent) agreement;

      2) transfer of assets under a lease agreement;

      3) allocation of these assets to assets held for sale, inventories;

      4) with respect to fixed assets indicated in subparagraph 5) of paragraph 1 of Article 266 of this Code - termination of a property lease (rent) agreement, if the asset recognized in accounting after termination of the property lease (rent) agreement is not allocated to fixed assets.

      For tax purposes, recognitionof disposal of fixed assets means the exclusion of disposed assets from fixed assets.

      2. Unless otherwise established by this article, the cost balance of a subgroup (group) is reduced by the book value as of the date of disposal determined in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting:

      1) of fixed assets being disposed of;

      2) of an asset accounted for after the termination of a property lease (rent) agreement - in respect of fixed assets specified in subparagraph 5) of paragraph 1 of Article 266 of this Code.

      3. When selling fixed assets, except for transfer under a lease agreement, the value balance of a subgroup (group) is reduced by the selling price ex VAT.

      If the sale and purchase agreement, including the sale and purchase agreement of an enterprise as a property complex, does not specify the sale price in terms of fixed assets, the cost balance of the subgroup (group) is reduced by the book value of the retired fixed assets, determined in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, as of the date of sale.

      When transferring fixed assets under a lease agreement, the value balance of a subgroup (group) is reduced by the value at which the leased asset is transferred in accordance with such an agreement.

      4. In case of fixed assets’ transfer free of charge, the value balance of a subgroup (group) is reduced by the value of transferred assets specified in a certificate of transfer of the said assets, but not less than the book value of the said assets according to accounting data as of the date of transfer.

      5. When transferring fixed assets as a contribution to the authorized capital, the value balance of a subgroup (group) is reduced by the value determined in accordance with the civil legislation of the Republic of Kazakhstan.

      6. Unless otherwise provided by this paragraph, upon disposal of fixed assets as a result of reorganization by merger, acquisition, separation or spin-off, the value balance of the subgroup (group) of the reorganized legal entity shall be reduced by the book value of the transferred assets indicated in the transfer deed or separation balance sheet.

      In case of reorganization by separating a legal entity in accordance with the decision of the Government of the Republic of Kazakhstan or by separating from a legal entity that is on the monitoring of large taxpayers at the date of reorganization, as well as in case of reorganization by merger, accession, taxpayers shall have the right for tax accounting purposes to reflect in the transfer act the value of the transferred fixed assets according to tax accounting data of the reorganized legal entity:

      1) for fixed assets of group I - the residual value of fixed assets calculated in the manner specified in paragraph 3 of Article 267 of this Code;

      2) for fixed assets of II, III, IV groups, subject to the transfer of all fixed assets of the group - the value of the value balance of the group, calculated in the manner specified in paragraph 8 of Article 267 of this Code. The provisions of this sub-paragraph shall also apply to the value balances of groups formed in accordance with the rules for maintaining separate tax accounting provided for in Article 194 of this Code.

      The value balance of a subgroup (group) of a legal entity reorganized by merger, acquisition, as well as spin-off in the cases specified in part two of this paragraph shall be reduced by the value of the transferred fixed assets according to tax accounting data, reflected in the transfer act in accordance with this paragraph.

      7. In case of seizure of property by a founder or a participant, the value balance of a subgroup (group) is reduced by the value agreed by founders, participants.

      8. In case of loss, damage to fixed assets, in connection with which the recognition of an asset in accounting is terminated:

      1) in cases of insurance of fixed assets - the value balance of a subgroup (group) is reduced by a value equal to the amount of insurance payments to an insurant by an insurance organization under an insurance contract;

      2) without insurance of fixed assets of group I - the value balance of relevant subgroups is reduced by the residual value of fixed assets calculated in accordance with the procedure specified in paragraph 3 of Article 267 of this Code;

      3) without insurance of fixed assets, except for fixed assets of group I, disposal is not stated.

      8-1. was valid until 01.01.2023 in accordance with the Law of the Republic of Kazakhstan dated 11.07.2022 № 135-VII.

      9. When a lessee returns a leased asset to a lessor the value balance of a subgroup (group) is reduced by positive difference between the initial value at which the asset was recognized in tax accounting and the value of the leased asset included in the amount of lease payments for the period running from the date of receipt until the date of return of the leased asset.

      10. When transferring fixed assets into trust management, the value balance of a group (subgroup) is reduced:

      1) by the residual value of fixed assets – with respect to group I;

      2) for II, III and IV groups – by the book value determined in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, as of the date of sale.

      11. A trust manager terminating his/her obligations for trust management reduces the value balance of a group (subgroup):

      1) by the residual value of fixed assets calculated in accordance with the procedure specified in paragraph 3 of Article 267 of this Code – with respect to group I;

      2) with respect to groups II, III and IV:

      when transferring all the assets of a group - by the value of the group’s value balance, calculated in the manner specified in paragraph 8 of Article 267 of this Code;

      in other cases - by the initial value of transferred assets, determined in accordance with Article 268 of this Code, reduced by the amount of depreciation allowances. In this case, depreciation allowances are calculated for each taxable period of trust management preceding a reporting taxable period, proceeding from the maximum depreciation rate, prescribed by this Code for a relevant group of fixed assets, applied to the initial value reduced by the amount of depreciation allowances for previous periods.

      12. When transferring fixed assets to a concessionaire under a concession contract, the value balance of a group (subgroup) of a concession grantor is reduced:

      1) by the residual value of fixed assets, calculated in accordance with the procedure specified in paragraph 3 of Article 267 of this Code – with respect to group I;

      2) by the value in accordance with the procedure determined by the authorized body – with respect to groups II, III and IV.

      13. When transferring fixed assets to a concession grantor upon termination of a concession contract, the value balance of a group (subgroup) of a concessionaire is reduced:

      1) by the residual value of fixed assets, calculated in accordance with the procedure specified in paragraph 3 of Article 267 of this Code – with respect to group I;

      2) by the value in accordance with the procedure determined by the authorized body – with respect to groups II, III and IV.

      14. In case of temporary cessation of use of fixed assets in profit-oriented activities:

      1) disposal of fixed assets of group I used in seasonal production is not stated;

      2) with respect to other fixed assets of group I, the value balance of respective subgroups is reduced by the residual value of fixed assets calculated in the manner specified in paragraph 3 of Article 267 of this Code. The subgroup’s value balance is decreased when taxable periods for temporary taking an asset out of serviceand its putting into operation after temporary cessation of use do not coincide;

      3) the disposal is not stated with regard to groups II, III and IV.

      Temporary cessation of use of fixed assets is their temporary taking out of servicewithout ceasing recognition of such assets in accounting as fixed assets, investment in real estate, intangible and biological assets.

      For the purposes of this paragraph, fixed assets of group I used in seasonal production are fixed assets of group I that simultaneously meet the following requirements:

      they cannot be used at the end of a reporting period due to the requirements specified in technical documentation concerning operation in certain temperature modes;

      they participate in production process during a certain period of a calendar year, but not less than three months in connection with climatic, natural or technological conditions;

      in a reporting taxable period, they were used in profit-oriented activities.

      15. In case of disposal of a fixed asset from a subsoil user under a contract for exploration and production or production of hydrocarbons on complex projects (with the exception of onshore gas projects), the cost balance of the subgroup (group) is reduced by the book value determined in accordance with international financial reporting standards and (or) legal requirements of the Republic of Kazakhstan on accounting and financial statements as of the date of disposal, taking into account the previously applied conditional coefficient, established by paragraph 2-1 of Article 268 of this Code.

      Footnote. Article 270 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2018); dated 11.07.2022 № 135-VII (enforcement, see art.3); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 271. Calculation of depreciation allowances

      1. The value of fixed assets is allocated to deductibles by calculating depreciation allowances in the manner and under the conditions established by this Code.

      2. Unless otherwise established by this article, depreciation allowances for each subgroup and group are determined by applying depreciation rates specified in a tax register to determine value balances of groups (subgroups) of fixed assets and subsequent expenses for fixed assets, which shall not exceed the limits established by this paragraph, to the value balance of a subgroup, a group at the end of a taxable period:

Item №
 

Group №

Fixed assets

Maximum rate of depreciation (%)

1

2

3

4

1.

I

Buildings, structures, except for oil, gas wells and transfer devices

10

2.

II

Machinery and equipment, except for machinery and equipment for oil and gas production, as well as computers and information processing equipment

25

3.

III

Computers, software and information processing equipment

40

4.

IV

Fixed assets not included in other groups, including oil, gas wells, transfer devices, machinery and equipment for oil and gas production

15

      3. Depreciation allowances for value balances of groups (subgroups) specified in paragraph 10 of Article 267 of this Code are determined by applying depreciation rates established by this Article to such value balances of groups (subgroups) at the end of a taxable period.

      4. As to buildings and structures, except for oil, gas wells and transfer devices, depreciation allowances are determined for each facility separately.

      5. In case of liquidation or reorganization of a taxpayer, switching of a legal entity from special tax regime on the basis of a simplified declaration to the calculation of corporate income tax in accordance with this Section, and also in case of termination of application of special tax regime for producers of agricultural products, aquaculture products and agricultural cooperatives, depreciation allowances are adjusted for the period of activity in a taxable period.

      6. A taxpayer shall have the right to recognize buildings and facilities for production purposes put into operation in the territory of the Republic of Kazakhstan for the first time, machinery and equipment that comply with the provisions of paragraph 2 of Article 274 of this Code:

      as fixed assets and deduct their value in the manner specified in paragraph 3 of this section, or

      as objects of preferences and allocate their value to deductibles under the conditions and in the manner specified in paragraph 4 of this Section.

      7. As to fixed assets put into operation in the Republic of Kazakhstan for the first time, a subsoil user is entitled to calculate depreciation allowances at double depreciation rates in the first taxable period of operation provided that these fixed assets are used to obtain total annual income for at least three years. These fixed assets in the first taxable period of operation are accounted for separately from the group’s value balance. In a subsequent taxable period, these fixed assets are subject to inclusion in the value balance of a relevant group.

      In case of disposal of a fixed asset for which depreciation allowances were calculated in accordance with this paragraph, prior to the expiration of a three-year period, the amount of deduction of the fixed asset in excess over the amount of depreciation allowances determined by maximum depreciation rates provided for in this Article shall be included in total annual income of the taxable period in which the double depreciation rate was applied.

      The provisions of this paragraph apply only to fixed assets that simultaneously meet the following requirements:

      1) they are assets that, due to the specific nature of their use, have a direct causal link to the implementation of activities under a subsoil use contract (contracts);

      2) in tax accounting, subsequent expenses incurred by the subsoil user on these assets are not subject to distribution between activities under a subsoil use contract (contracts) and non-contract activities.

      For the purposes of this paragraph, a contract for extraction of groundwater shall not be recognized as a subsoil use contract, provided that the subsoil user engaged in the extraction of groundwater is a subsoil user solely because of possessing such a right to extract groundwater and uses the extracted groundwater for soft drinks production, as well as a contract for exploration and production or production of hydrocarbons on complex projects (excluding onshore gas projects).

      7-1. Given the specifics provided for in paragraph 4 of Article 722-1 of this Code, depreciation charges for each subgroup, group shall be determined by the subsoil user under a contract for exploration and production or production of hydrocarbons on complex projects (with the exception of onshore gas projects) by applying fixed assets indicated in the tax register for determination of the cost balances of groups (subgroups) and subsequent expenses on fixed assets of depreciation rates, which should not exceed the marginal rates established by this paragraph, to the cost balance of the subgroup, group at the end of the tax period:

Group №

Name of fixed assets

Marginal depreciation rate (%)

1

2

3

4

1.

I

Buildings, structures, except oil and gas wells and transfer devices

15

2.

II

Machinery and equipment, except oil and gas machines and equipment, as well as computers and information processing equipment

37,5

3.

III

Computers, software and information processing equipment

60

4.

IV

Fixed assets not included in other groups, including oil and gas wells, transfer devices, machinery and equipment for oil and gas production,

22,5

      8. With regard to activities providing for 100 percent reduction of corporate income tax calculated in accordance with Article 302 of this Code, taxpayers calculate depreciation allowances at the following depreciation rates:

      at least 50 percent of maximum depreciation rates established by this article - regarding an organization implementing a priority investment project and not applying special tax regime;

      within maximum depreciation rates established by this article - regarding other taxpayers.

      Footnote. Article 271 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 272. Deduction of subsequent expenses

      1. Expenses shall be recognized as subsequent if these are expenses for operation, repair, reconstruction, modernization, maintenance, liquidation and other costs incurred on the following assets, after their recognition in accounting,:

      1) fixed assets, including in the period of temporary cessation of their use;

      2) not related to intangible assets of fixed assets, investments in real estate, intangible and biological assets recorded in the accounting of the taxpayer in accordance with international financial statements and (or) requirements of the legislation of the Republic of Kazakhstan on accounting and financial statements and intended for use in activities aimed at receiving income, with the exception of assets indicated:

      in subparagraph 1) of paragraph 2 of Article 266 of this Code - in the period before the commencement of extraction after commercial discovery;

      in subparagraphs 7) and 15) of paragraph 2 of Article 266 of this Code;

      3) the assets specified in Article 260 of this Code.

      Subsequent expenses include, in particular, expenses paid by the taxpayer’s reserve funds, except for subsoil users’ expenses paid by the liquidation fund, contributions to which are allocated to deductibles in accordance with Article 252 of this Code.

      Subsequent expenses also include the costs of operation, repair, reconstruction, modernization, maintenance and others incurred on property received under a property lease (rent) agreement.

      2. Unless otherwise provided for in paragraphs 3 and 4 of this article, the amount of subsequent expenses to be accounted for as an increase in the book value of assets attributable to fixed assets, assets specified in subparagraph 14) of paragraph 2 of Article 266 of this Code, as well as subsequent expenses specified in paragraph 5 of Article 276 of this Code:

      1) increases the value balance of a group (subgroup) corresponding to the type of an asset;

      2) with no value balance of a group (subgroup) corresponding to the type of an asset, it forms the value balance of a group (subgroup) corresponding to the asset type at the end of a current taxable period.

      Subsequent expenses provided for in this paragraph are recognized, for tax purposes, in the taxable period in which they are allocated to increase the book value of assets in accounting records, except for the case provided for in paragraph13 of Article 268 of this Code.

      The amount of subsequent expenses incurred on property received under a property lease (rent) agreement, except for a lease agreement, and recognized in accounting as a long-term asset shall be accounted for in accordance with Subparagraph 4) of Paragraph 1 of Article 266 of this Code as a fixed asset.

      3. A taxpayer entitled to apply investment tax preferences, at his/her/its choice, may deduct subsequent expenses for the reconstruction, modernization of buildings and production facilities, as well as machinery and equipment in accordance with paragraph 2 of this article or Articles 274 - 276 of this Code.

      4. As to the assets specified in subparagraph 1) of paragraph 2 of Article 266 of this Code, the amount of subsequent expenses, incurred from the commencement of extraction after commercial discovery of minerals to be accounted for as an increase in the book value of such assets, increases the amount of accrued expenses for the group of depreciable assets provided for by paragraph 1 of Article 258 of this Code at the end of a taxable period, also in case when such an amount at the end of the taxable period is zero.

      For tax purposes, subsequent expenses provided for in this paragraph are recognized in the taxable period in which they are accounted for as an increase in the book value of assets.

      5. Subsequent expenses, including those incurred by a lessee in respect of leased property, except for those specified in paragraphs 2 and 4 of this article, as well as subsequent expenses increasing, in accordance with paragraph 6 of Article 228 of this Code, the initial value of non-depreciable assets shall be allocated to deductibles in the taxable period in which they are incurred.

      Footnote. Article 272 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced from 01.01.2018); dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2018).

Article 273. Other deductions of fixed assets

      1. After their disposal, except for transfer of a fixed asset of a subgroup (of group I) free of charge, the amount equal to that of the subgroup’s value balance at the end of a taxable period is recognized as a loss from the disposal of fixed assets of group I.

      The value balance of this subgroup is equal to zero and is not deductible.

      2. After the disposal of all fixed assets of a group (with regard to groups II, III and IV), the value balance of the relevant group at the end of a taxable period is subject to deduction, unless otherwise provided for by this article.

      3. When transferring all the fixed assets of a subgroup (with regard to group I) or group (with regard to groups II, III and IV) free of charge, the value balance of the corresponding subgroup or group at the end of a taxable period is equal to zero and is not deductible.

      4. A taxpayer has the right to deduct the amount of the value balance of a subgroup (group) at the end of a taxable period, which is less than 300 times the monthly calculation index established by the law on the republican budget and effective as of the last date of the taxable period.

      5. A subsoil user engaged in extraction of solid minerals shall be entitled to deduct the amount of the subgroup’s (group’s) value balance at the end of a taxable period. The deduction is made in the taxable period in which works on the liquidation of consequences of the development of all fields under an extraction contract were completed.

      With no total annual income or given a loss under the specified extraction contract, the deduction is made under another extraction contract of such a subsoil user.

      In this case, the amount of deduction shall not exceed 150 000 times the monthly calculated index established by the law on the republican budget and effective as of the last date of the taxable period.

Subchapter 4. Investment tax preferences

Article 274. Investment tax preferences

      1. Investment tax preferences (hereinafter referred to as preferences) shall be applied at the choice of a taxpayer in accordance with this article and Articles 275 and 276 of this Code and consist in allocating values of objects of preferences and (or) subsequent expenses for reconstruction and modernization to deductibles.

      The right to apply preferences is granted to legal entities of the Republic of Kazakhstan, except for those specified in paragraph 6 of this article.

      2. Objects of preferences include buildings and production structures put into operation in the Republic of Kazakhstan for the first time, machinery and equipment that, for at least three taxable periods following the taxable period of their putting into operation, simultaneously meet the following requirements:

      1) they are assets with a service life of more than one year, transferred by a concession grantor into possession and use of a concessionaire (successor or a legal entity set up by the concessionaire exclusively for implementation of a concession agreement) under a concession agreement, or fixed assets;

      2) they are used by a taxpayer who applied preferences to profit-oriented activities;

      3) they are not assets that, due to specific nature of their use, have a direct causal link to implementation of activities under a subsoil use contract (contracts);

      4) in tax accounting, subsequent expenses incurred by a subsoil user for these assets are not subject to distribution between activity under a subsoil use contract (contracts) and non-contract activity;

      5) they are not assets put into operation within an investment project under contracts concluded before January 1, 2009 in accordance with the legislation of the Republic of Kazakhstan in the field of entrepreneurship;

      6) they are not assets put into operation as part of a priority investment project under an investment contract concluded after December 31, 2014 in accordance with the legislation of the Republic of Kazakhstan in the field of entrepreneurship;

      7) are not assets for which taxable income was reduced in accordance with subparagraph 7) of part one of paragraph 1 of Article 288 of this Code.

      For the purposes of this paragraph, a contract for groundwater extraction is not recognized as a subsurface use contract, provided that the subsurface user engaged in the groundwater extraction is a subsurface user solely because of the possession of such a right to extract groundwater and uses the extracted groundwater for soft drinks production.

      3. Subsequent expenses for reconstruction, modernization of buildings and structures for production purposes, machinery and equipment shall be deductible in the taxable period in which they are actually incurred, provided that such buildings and structures, machinery and equipment meet all of the following requirements:

      1) are recorded in the taxpayer's accounting as fixed assets in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting;

      2) they are intended for use in profit-oriented activities for at least three taxable periods following the taxable period of their putting into operation after reconstruction, modernization;

      3) temporarily taken out of service for the period of reconstruction and modernization;

      4) they are not assets that, due to specific nature of their use, have a direct causal link to implementation of activities under a subsoil use contract (contracts);

      5) in tax accounting, subsequent expenses incurred by a subsoil user on these assets are not subject to distribution between activity under a subsoil use contract (contracts) and non-contract activity.

      For the purposes of applying preferences, the reconstruction, modernization of a fixed asset is a type of subsequent expense, simultaneously resulting in:

      alteration, and also renewal, of the design of a fixed asset;

      increase in the service life of the fixed asset by more than three years;

      improvement of technical characteristics of the fixed asset compared to its technical characteristics at the beginning of a calendar month, in which the fixed asset is temporarily taken out of service for reconstruction and modernization.

      4. For the purposes of this article, industrial buildings include non-residential buildings (parts of non-residential buildings), except:

      commercial buildings (parts of such buildings);

      buildings for cultural and entertainment purposes (parts of such buildings);

      buildings of hotels, restaurants and other buildings for short-term accommodation, catering (parts of such buildings);

      office buildings (parts of such buildings);

      garages for cars (parts of such buildings);

      parking lots (parts of such buildings).

      For the purposes of this article, industrial buildings include structures, except facilities for sports and recreation, cultural and entertainment facilities, hotel, restaurant facilities, facilities for administrative purposes, for car parking.

      5. For the purposes of applying preferences, a newbuilding (part of a building) constructed in the territory of the Republic of Kazakhstan is deemed as one put into operation for the first time:

      1) when a construction object is transferred by a developer to a customer after signing the certificate of commissioning of a building (part of a building) in accordance with the legislation of the Republic of Kazakhstan on architectural, town-planning and construction activities - during construction by concluding a construction contract;

      2) when acertificate of commissioning of a building (part of a building) is signed in accordance with the legislation of the Republic of Kazakhstan on architectural, town-planning and construction activities- in other cases.

      6. Taxpayers meeting one or more of the following conditions are not eligible to apply preferences:

      1) taxation of the taxpayer is carried out in accordance with Section 21 of this Code;

      2) the taxpayer produces and (or) sells all types of spirit, alcohol products, tobacco products;

      3) the taxpayer applies special tax regime provided for by Chapter 78 of this Code.

      Footnote. Article 274 as amended by the Law of the Republic of Kazakhstan dated December 10, 2020 № 382-VI (enforcement, Article 2); dated 24.06. 2021 № 53-VII (effective from 01.01.2022).

Article 275. Application of preferences

      1. Preferences are applied using one of the following methods:

      1) the method of deduction after putting a facility into operation;

      2) the method of deduction before putting a facility into operation.

      2. To apply the method of deduction after putting a facility into operation means to deduct the initial value of tax preference items, which is determined in accordance with paragraphs 2 and 3 of Article 276 of this Code, either in equal parts during the first three taxable periods of operation or in a lump sum in the taxable period, in which an item is put into operation.

      3. To apply the method of deduction before putting a facility into operation means to deduct costs of construction, production, purchase, assembly and installation of tax preference items, as well as subsequent expenses for reconstruction, modernization of industrial buildings and structures, machinery and equipment before putting them into operation in the taxable period, in which such costs are actually incurred.

      4. Unless otherwise provided for in paragraph 5 of this article, preferences are abolished from the date of their application and a taxpayer is obliged to reduce deductions by the amount of preferences for each taxable period, in which they were applied, if, within three taxable periods following the taxable period, in which industrial buildings and structures, machinery and equipment, with respect to which preferences are applied, were put into operation:

      1) the taxpayer failed to observe the provisions of paragraphs 2 - 4 of Article 274 of this Code;

      2) the taxpayer, who applied preferences or his/her/its successor, in case of reorganization of such a taxpayer, meets any of the provisions of paragraph 6 of Article 274 of this Code.

      5. If a legal entity is reorganized through separation by the decision of the Government of the Republic of Kazakhstan, the reorganized entity is not deprived of preferences if it failed to meet the requirement established by paragraph 2 of Article 274 of this Code to use tax preference items in a profit-oriented activity for at least three taxable periods following the taxable period, in which the items were put into operation due to such reorganization.

      This paragraph applies provided all of the following requirements are met:

      1) as of the date of reorganization, the controlling interest in the reorganized legal entity belongs to the national management holding;

      2) a legal entity under reorganization transfers items, to which preferences were applied, to new legal entities emerged as a result of reorganization;

      3) preference items were transferred within three years from the date of state registration with registering authority of new legal entities emerged as a result of reorganization.

      Footnote. Article 275 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced from 01.07.2019 г.)

Article 276. Features of tax accounting for tax preference items

      1. A taxpayer accounts for tax preference items, and also for subsequent expenses for reconstruction, modernization of industrial buildings and structures, machinery and equipment, separately from fixed assets during three taxable periods following the taxable period in which industrial buildings and structures, machinery and equipment, to which preferences were applied were put into operation, unless otherwise provided for by this article.

      The accounting for tax preference items and subsequent expenses for reconstruction, modernization of industrial buildings and structures, machinery and equipment is maintained separately for each item to which preference was applied.

      2. The initial cost of a tax preference item, which is a fixed asset, shall include the costs incurred by a taxpayer before the day of putting this item into operation. Such costs include expenses for the acquisition of an item, its production, construction, assembly and installation, as well as other costs increasing its value in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, except for:

      costs (expenses) not subject to allocation to deductibles in accordance with subparagraphs 2), 3), 4) and 5) of Article 264 of this Code;

      depreciation allowances;

      costs (expenses) emerging in book records and not considered as an expense for tax purposes in accordance with paragraph 5 of Article 242 of this Code.

      3. The initial value of assets with a service life of more than one year, transferred by concession grantors into the ownership of and use by a concessionaire (successor or a legal entity set up by the concessionaire exclusively for the execution of a concession agreement), shall be determined in accordance with paragraph 10 of Article 268 of this Code.

      4. Assets, in respect of which preferences were abolished, are recognized as fixed assets from the day they are put into operation in case of observance of the provisions of paragraph 1 of Article 266 of this Code and are included in the value balance of a group (subgroup), which is relevant for the type of such an asset, in accordance with the procedure specified in Articles 267 and 268 of this Code.

      5. If preferences for subsequent expenses for reconstruction, modernization of industrial buildings and structures, machinery and equipment are abolished, such expenses shall be accounted for in accordance with the procedure specified in paragraph 2 of Article 272 of this Code.

      6. Upon expiration of three taxable periods following the taxable period in which a tax preference item is put into operation, except for the items specified in paragraph 4 of this article, this tax preference item is recognized as a fixed asset if it complies with the provisions of paragraph 1 of Article 266 of this Code and is included in the value balance of a group (subgroup), which is relevant for the type of such an asset, in accordance with the procedure specified in Articles 267 and 268 of this Code.

      Footnote. Article 276 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2018).

Clause 5. Derivative financial instruments

Article 277. General provisions

      1. For tax purposes, derivative financial instruments are divided into those used:

      1) for the purpose of hedging;

      2) for the delivery of an underlying asset;

      3) for other purposes.

      2. Income or loss with respect to each derivative financial instrument is determined in accordance with Articles 278, 279 and paragraph 3 of Article 299 of this Code.

      3. If a derivative financial instrument is used to hedge or deliver an underlying asset, its tax accounting is maintained in accordance with Articles 280 and 281 of this Code.

      4. Income from derivative financial instruments is formed out of income from derivative financial instruments used for purposes other than those for hedging or delivery of an underlying asset and is determined as follows:

      the total amount of income from derivative financial instruments used for purposes other than those for hedging or delivery of an underlying asset determined in accordance with Articles 278 and 279 of this Code

      minus

      the total amount of losses from derivative financial instruments used for purposes other than those for hedging or delivery of an underlying asset for a reporting taxable period

      minus

      losses from derivative financial instruments carried forward from previous taxable periods.

Article 278. Income from a derivative financial instrument, except for a long-maturity derivative financial instrument

      1. Income from a derivative financial instrument, except for a long-maturity derivative financial instrument, the income from which is determined in accordance with Article 279 of this Code, is determined as excess of proceeds over expenses for a derivative financial instrument.

      For tax accounting purposes, such income is recognized on the day of maturity, early or other termination of the taxpayer’s rights to or obligations for a derivative financial instrument, and also on the day of settlement of a transaction with a derivative financial instrument, the claims under which, in whole or in part, compensate the obligations under an earlier transaction with the derivative financial instrument.

      2. Proceeds from a derivative financial instrument are payments (to be) received in connection with this derivative financial instrument in interim settlements during the term of a transaction, and also on the day of maturity or early termination.

      3. Expenses for a derivative financial instrument are payments (to be) made in connection with this derivative financial instrument for interim settlements during the term of a transaction, and also on the day of maturity or early termination.

Article 279. Income from a long-maturity derivative financial instrument

      1. Income from a swap, and also from another derivative financial instrument, the validity of which exceeds twelve months from the day of its conclusion and the settlement of which provides for payments, the amount of which depends on changes in price, exchange rate, interest rates, indices and another indicator established by such a derivative financial instrument, before the expiry of the financial instrument is determined as excess of proceeds over expenses with account of the provisions established by this article.

      For tax accounting purposes, income from a derivative financial instrument specified in this paragraph is recognized in each taxable period in which the excess specified in this paragraph emerges.

      2. Proceeds from a derivative financial instrument specified in paragraph 1 of this article are payments (to be) received with respect to this derivative financial instrument during a reporting taxable period.

      3. Expenses for a derivative financial instrument specified in paragraph 1 of this article shall be payments (to be) made during a reporting taxable period with respect to this derivative financial instrument.

Article 280. Features of tax accounting for hedging transactions

      1. Hedging is transactions with derivative financial instruments purposed to reduce possible losses resulting from adverse changes in the price, exchange rate, interest rate or other indicator of a hedged item and recognized as hedging instruments in the taxpayer’s accounting records in accordance with international financial reporting standards and (or) requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting. Hedged items are assets and (or) liabilities, as well as cash flows associated with these assets and (or) liabilities or with forecasted transactions.

      2. To substantiate the allocating of transactions for derivative financial instruments to hedging transactions, a taxpayer makes a calculation to confirm that the performance of these transactions leads (may lead) to a reduction in the amount of possible losses (lost profit) with respect to transactions for a hedged item.

      3. Income or loss from a derivative financial instrument, where the hedged item is a particular transaction, is accounted for in accordance with the provisions of this Code, established for the hedged item, as of the day of recognition of the result of the hedging transaction in tax accounting.

      4. Income or loss from a derivative financial instrument, where the hedged item is not a particular transaction, is included, accordingly, in total annual income or is deductible in that taxable period in which such income or loss is recognized in accordance with Articles 278 and 279 of this Code.

      Footnote. Article 280 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2018).

Article 281. Features of tax accounting in case of execution by delivering an underlying asset

      1. If a derivative financial instrument is used for the acquisition or sale of an underlying asset, the expenses payable (incurred) and payments (to be) received as a result of the acquisition or sale of the underlying asset are not attributed to expenses for and proceeds from derivative financial instruments.

      2. Proceeds from and expenses for transactions specified in paragraph 1 of this article shall be accounted for tax purposes in accordance with the provisions of this Code established for the underlying asset.

Clause 6. Long-term contracts

Article 282. General provisions

      1. A long-term contract is a contract (agreement) for production, installation, construction, which is not performed within the taxable period in which the production, installation, construction under the contract began.

      2. Tax accounting for each long-term contract is maintained separately.

      3. Income under a long-term contract is determined using either the actual method or completion method, at the choice of a taxpayer, separately for each long-term contract.

      A method chosen for income determination is indicated in a tax register, intended for reflecting methods applied to each long-term contract, and may not be changed during the period of validity of the long-term contract.

      Without such a tax register or information in it on the method chosen, the actual method is recognized as the chosen one.

      4. The amount of expenses incurred for a taxable period under a long-term contract shall be allocated to deductibles in accordance with paragraphs 2, 3 and 4 of this Section.

Article 283. The order for determining income under a long-term contract using the actual method

      1. According to the actual method, income received under a long-term contract for a reporting taxable period is recognized as income (to be) received for the reporting taxable period, but not less than the amount of expenses incurred for such a period under the long-term contract.

      2. If, during the period of validity of a long-term contract, income under such a contract, determined in accordance with paragraph 1 of this article, exceeds the total amount of income under the long-term contract, determined for the entire period of its validity, the income under this long-term contract is recognized as:

      1) that in the amount of positive difference between the total amount of income under the long-term contract, determined for the entire period of its validity, and the amount of income under such a contract included in total annual income in previous taxable periods of the validity of the long-term contract - in the taxable period in which the excess occurred;

      2) equal to zero - in subsequent taxable periods of the validity of the long-term contract.

Article 284. The order for determining income under a long-term contract using the completion method

      1. When applying the completion method, for tax purposes, income under a long-term contract for a reporting taxable period is determined as follows:

      the product of the total amount of income under a long-term contract to be received under this contract for the entire period of its validity and the portion of performance of such a contract for current taxable period

      minus

      income under such a long-term contract for tax purposes for previous taxable periods.

      2. Unless otherwise established by this article, the portion of performance of a long-term contract is calculated using the following formula:

      A/( A+B), where:

      A - expenses under a long-term contract allocated to deductibles in accordance with this Code for previous and reporting taxable periods;

      B - expenses under a long-term contract to be incurred in accordance with design estimates in subsequent taxable periods for the completion of works under the long-term contract that shall be allocated to deductibles in subsequent taxable periods of the validity of the long-term contract.

      3. In the taxable period in which a long-term contract expires, the portion of performance of such a long-term contract is equal to one.

Article 285. Features of determining the amount of total annual income and deductions for corporate income tax purposes in the transfer of hydrocarbons in case of fulfillment of a tax obligation in kind

      If a subsoil user fulfills a tax obligation to pay taxes in kind, as of the date of transfer of minerals to a recipient on behalf of the state:

      1) the amount of the fulfilled tax obligation to pay taxes that was executed in kind is to be included in total annual income;

      2) the production cost of minerals transferred to pay taxes in kind is allocated to deductibles;

      3) the amount of the fulfilled tax obligation to pay taxes in kind is allocated to deductibles in the manner specified in Article 263 of this Code.

Clause 7. Adjustment of income and deductions

Article 286. General provisions

      An adjustment is an increase or decrease in the amount of income or deduction of a reporting taxable period within the amount of earlier recognized income or deduction in cases established by Article 287 of this Code.

Article 287. Adjustment of income and deductions

      1. Income or deductions shall be subject to adjustment in the following cases:

      1) full or partial return of goods;

      2) changes in the terms of the transaction;

      3) changes in prices, compensation for sold or purchased goods, works, services. The provision of this sub-paragraph also applies when changing the amount payable in national currency for goods sold or purchased, work performed, services rendered based on the terms of the contract;

      4) price discounts, sales discounts;

      5) writing off the claim for which the income adjustment is made in accordance with paragraph 2 of this article.

      2. A creditor-taxpayer adjusts income when writing off a claim to:

      a legal entity;

      an individual entrepreneur;

      a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment with regard to claims related to the activity of such a permanent establishment.

      Income is adjusted as provided for by this paragraph in case of:

      1) a creditor-taxpayer’s failure to claim, in case of liquidation of a debtor-taxpayer, by the day of approval of the latter’s liquidation balance;

      2) writing off a claim by a final and binding court judgment.

      Adjustment shall be made provided all of the following requirements are met:

      1) there are source documents confirming the rise of a claim;

      2) a claim is stated in accounting records on the day of income adjustment or is accounted for as expenses (write-offs) in previous periods. Income is adjusted within the amount of the written-off claim and income earlier recognized from such a claim.

      The provisions of this paragraph shall not apply to claims recognized as doubtful in accordance with this Code.

      3. Income is not adjusted when the amount of claims is reduced in connection with their transfer under a contract of sale of an enterprise as a property complex.

      4. Incomes and deductions shall be adjusted in the taxable period in which the cases specified in paragraph 1 of this article occurred.

Chapter 29. REDUCTION OR INCREASE OF TAXABLE INCOME (REDUCTION OF LOSS) AND EXEMPTION FROM TAXATION OF SOME CATEGORIES OF TAXPAYERS

Article 288. Reduction of taxable income

      1. A taxpayer has the right to reduce taxable income with regard to the following types of expenses:

      1) taxpayers who were monitored as large taxpayers in a taxable period – to the extent of total amount not exceeding 3 percent of taxable income:

      the amount of excess of actually incurred expenses over income (to be) received from the operation of social facilities provided for by Article 239 of this Code;

      the value of property transferred free of charge, the recipient of which is:

      a non-commercial organization;

      an organization carrying out activity in the social sphere;

      charitable assistance given a taxpayer’s decision based on an application from a recipient of assistance.

      The provisions of this subparagraph shall also apply to taxable income from contract activity of a subsoil user;

      2) taxpayers, except for taxpayers specified in subparagraph 1) of this paragraph - to the extent of total amount not exceeding 4 percent of taxable income:

      the amount of excess of actually incurred expenses over income (to be) received from the operation of social facilities provided for in Article 239 of this Code;

      the value of property transferred free of charge, the recipient of which is:

      a non-commercial organization;

      an organization carrying out activity in the social sphere;

      charitable assistance given a taxpayer’s decision based on an application from a recipient of assistance.

      The provisions of this subparagraph shall also apply to taxable income from contract activity of a subsoil user;

      3) twice the amount of expenses incurred for labor remuneration of persons with disabilities and 50 percent of the amount of the calculated social tax from wages and other payments to persons with disabilities;

      3-1) social businesses included in the register of social business entities - in the amount of expenses incurred for training in a profession, vocational training, retraining or advanced training of employees who are persons with disabilities; parents and other legal representatives raising a child with a disability; pensioners and citizens of pre-retirement age (within five years before the age of entitlement to pension payments by age); fosterlings of children's villages and leavers of orphanages, boarding schools for orphans and children left without parental care, under the age of twenty-nine; by persons released from serving sentences from penitentiary (penal) institutions, within twelve months after their release; kandases, but no more than 120 times the monthly calculation index established by the law on the republican budget and effective as of January 1 of the corresponding financial year, per employee for the tax period.

      At the change of an employee’s status, provided for in part one of this subparagraph, the reduction in the amount of taxable income shall be based on the proportion of months in the tax period when the employee was a person with a disability; a parent and other legal representative raising a child with a disability; a pensioner and a citizen of pre-retirement age (within five years before reaching the age of entitlement to pension payments by age); a fosterling of children's villages and a leaver of orphanages, boarding schools for orphans and children left without parental care, under the age of twenty-nine; by a person released from serving a sentence from penitentiary (penal) institutions, within twelve months after release; kandases.

      When applying a reduction in taxable income in a tax period to an employee in subsequent tax periods, such reduction is not applied;

      3-2) costs of acquiring from a non-resident - a related party registered in a state with preferential taxation, of management, consulting, advisory, auditing, design, legal, accounting, lawyer’s, advertising, marketing, franchising, financial (except for remuneration costs) , engineering, agency services, royalties, rights to use intellectual property objects - in the size of a total amount not exceeding 3 percent of taxable income.

      For the purposes of this subparagraph, related entities are interconnected parties recognized as such in accordance with subparagraph 23) of Article 264 of this Code;

      4) expenses for the training of an individual having no labor relations with a taxpayer given an agreement concluded with the individual on the latter’s obligation to work for the taxpayer for at least three years.

      For the purposes of this subparagraph, the costs of training include:

      actually incurred training expenses;

      actually incurred living expenses within the limits established by the authorized body;

      expenses for the payment of the amount of money fixed by the taxpayer for a trainee, but not exceeding the limits established by the authorized body;

      actually incurred expenses for travel to the place of study in case of admission and back after graduation;

      actually incurred expenses for insurance in case of illness of the student during the temporary stay outside the Republic of Kazakhstan in the period of study.

      The provisions of this subparagraph do not apply in case of:

      non-conclusion of an employment agreement with an individual, to whose training expenses the provisions of this subparagraph were applied, within three months from the day of his/her graduation, except for the case of the individual’s compensation for training expenses, in whole or in part, during a period of time that includes the taxable period in which the individual graduated and also a subsequent taxable period. In case of such compensation, the provisions of this subparagraph do not apply to the extent of training expenses not reimbursed by the individual;

      termination of an employment agreement with an individual, to whose training expenses the provisions of this subparagraph were applied, before expiration of a three-year period from the date of concluding the employment agreement with such a person, except for the case of the individual’s compensation for training expenses, in whole or in part, during a period of time that includes the taxable period in which the employment agreement was terminated and also a subsequent taxable period. In case of such compensation, the provisions of this subparagraph do not apply to the extent of training expenses not reimbursed by an individual;

      subsoil user’s application of the provisions of Article 261 of this Code to such training expenses;

      5) the value of property transferred free of charge, the recipient of which is an autonomous educational organization provided for in paragraph 1 of Article 291 of this Code;

      5-1) in the amount of 50 percent of the sum of expenses (costs) attributed to deductions in accordance with Article 254 of this Code for:

      scientific-research, scientific-technical and (or) experimental-design works in connection with the creation of an industrial property object, including works for which there is a title of protection;

      acquisition of exclusive rights to intellectual property from higher and (or) postgraduate education organizations, scientific organizations and start-up companies under a license agreement or a contract on the assignment of exclusive rights for the purpose of commercializing the results of scientific and (or) scientific-technical activities.

      The provisions of this subparagraph shall apply in the event of performance of the specified works and (or) the implementation (use) of the results of scientific and (or) scientific-technical activities on the territory of the Republic of Kazakhstan.

      Confirmation of the performance of scientific-research, scientific-technical and experimental-design works and (or) the implementation (use) of the result of the specified works and (or) the results of scientific and (or) scientific-technical activities is the act of implementation (use) of the results of scientific and (or) scientific-technical activities, drawn up in the form and agreed upon in the manner determined by the authorized body in the field of science in agreement with the authorized bodies of the relevant industry.

      6) was valid until 01.01.2023 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 № 121-VI;

      7) acquisition or construction of industrial buildings and structures that meet the requirements of paragraph 4 of Article 274 of this Code.

      The provisions of this subparagraph shall be applied by a small business entity in accordance with the Entrepreneur Code of the Republic of Kazakhstan, operating in the manufacturing industry, applying the generally established taxation procedure, in an amount not exceeding the amount of taxable income for the reporting tax period.

      The assets provided for by part one of this subparagraph are not recognized as fixed assets in accordance with paragraph 3 of section 7 of this Code and are not preference items for the purposes of applying paragraph 4 of section 7 of this Code.

      For the purposes of this paragraph, the value of property transferred free of charge is determined:

      in the amount of money transferred - when transferring money;

      in the amount of expenses incurred to perform such works, render such services - when performing works, rendering services;

      in the amount of the book value of the transferred property specified in the certificate of transfer of the said property – with regard to other property.

      2. A taxpayer has the right to reduce the following types of taxable income:

      1) remuneration under a lease agreement, except for forfeits (fines, penalties);

      2) interest on debt securities that, as of the date of such interest’s accrual, are in the official list of a stock exchange operating in the territory of the Republic of Kazakhstan;

      Note!
      Subparagraph 3) is provided for in the wording of the Law of the Republic of Kazakhstan dated 12.12.2023 № 45-VIII (effective from 01.01.2030).

      3) remuneration for government-issued securities, agency bonds;

      Subparagraph 4) is provided to be deleted by the Law of the Republic of Kazakhstan dated 12.12.2023 № 45-VIII (effective from 01.01.2030).

      4) income from increase in value in case of sale of government-issued securities, reduced by losses from the sale of government-issued securities;

      5) income from increase in value in case of sale of agency bonds, reduced by losses incurred from the sale of agency bonds;

      6) the value of property received in the form of humanitarian assistance in the event of natural and man-made emergencies and used for its intended purpose;

      7) the value of fixed assets received by a state-owned enterprise on a non-repayable basis from a state body or a state-owned enterprise on the basis of a decision of the Government of the Republic of Kazakhstan;

      The amendment made to the first paragraph of subparagraph 8) shall be valid until 01.01.2029 in accordance with Law of the Republic of Kazakhstan № 203-VI dated 26.12.2018.

      8) capital gains in the sale of shares issued by a resident legal entity or participatory interest in a resident legal entity or a consortium established in the Republic of Kazakhstan, reduced by losses incurred from the sale of shares issued by a resident legal entity or participatory interest in a resident legal entity or a consortium established in the Republic of Kazakhstan, unless otherwise provided by subparagraphs 9) and 11) of this paragraph, while the following conditions shall be met:

      on the day the shares or participation interests are sold, the taxpayer has owned these shares or participation interests for more than three years;

      such a legal entity-issuer or such a legal entity, the share of participation in which is being sold, or a member of such a consortium that sells a share of participation in such a consortium, is not a subsoil user;

      property of persons (person) who are (are) subsoil users (subsoil user), in the value of the assets of such a legal entity-issuer or such legal entity, the participation interest in which is being sold, or the total value of the assets of the participants of such consortium, the participation interest in which is being sold, as of the day such implementation is no more than 50 percent.

      The term specified in this subparagraph by the taxpayer of shares or participatory interests shall be determined cumulatively, taking into account the terms of holding the shares or participatory interests by the previous owners, if such shares or participatory interests were received by the taxpayer as a result of the reorganization of the previous owners.

      For the purposes of this sub-paragraph, a subsoil user is not recognized as a subsoil user who is such solely because of the possession of the right to extract groundwater and (or) widespread minerals for their own needs, as well as a subsoil user exercising during the twelve month period preceding the first day of the month in which shares or participatory interest, subsequent processing (after primary processing) of at least 50 percent of the mineral raw materials mined for the specified period, including coal, at its own and (or) owned by a resident legal entity that is a related party, production facilities located in the Republic of Kazakhstan ...

      When determining the volume of mineral raw materials, including coal, sent for further processing, raw materials are taken into account:

      aimed directly at the production of products obtained as a result of any processing following the primary processing;

      used in the manufacture of primary processing products for the purpose of their further use in subsequent processing.

      In this case, the share of the property of persons (person) who are (are) subsoil users ( subsoil users ) in the value of the assets of a legal entity or consortium, whose shares or participation interests are being sold, is determined in accordance with Article 650 of this Code;

      9) income from increase in value in case of sale through open bids at a stock exchange in the territory of the Republic of Kazakhstan of securities, which are in the official lists of this stock exchange as of the day of sale, reduced by losses arising from the sale through open bids at the stock exchange in the territory of the Republic of Kazakhstan of securities, which are in the official lists of this stock exchange as of the day of sale;

      Subparagraph 10) is in effect until 01.01.2027 in accordance with Law of the Republic of Kazakhstan № 121-VI as of 25.12.2017.

      10) remuneration under a bank deposit contract received by a sustainability organization, whose 100 percent of voting shares belong to the National Bank of the Republic of Kazakhstan, within the Mortgage (Home Loan) Refinancing Program, transferred by an organization for improving the quality of second-tier loan portfolios, the sole shareholder of which is the Government of the Republic of Kazakhstan.

      Subparagraph 11) shall remain in force before 01.01.2029 in accordance with the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VI.

      11) income from increase in value in sale of shares issued by legal entities specified in Subparagraph 6) of Paragraph 1 of Article 293 of this Code, participatory interests in legal entities specified in Subparagraph 6) of Paragraph 1 of Article 293 of this Code, reduced by losses incurred from the sale of shares issued by legal entities specified in Subparagraph 6) of Paragraph 1 of Article 293 of this Code, participatory interests in legal entities specified in Subparagraph 6) of Paragraph 1 of Article 293 of this Code.

      Paragraph 2 is provided to be supplemented with Part two in accordance with the Law of the Republic of Kazakhstan dated 12.12.2023 № 45-VIII (effective from 01.01.2030).
      Footnote. Article 288 as amended by the Law of the Republic of Kazakhstan dated 20.06.2018 № 161-VI (shall be enforced upon expiry of ten calendar days after its first official publication; dated 26.12.2018 № 203-VI (shall be enforced from 01.01.2019); dated December 10, 2020 № 382-VI (enforcement, Article 2); dated 24.06. 2021 № 53-VII (effective from 01.01.2022); dated 11.07.2022 № 135-VII (shall be enforced from 01.01.2023); dated 12.12.2023 № 45-VIII (shall be enforced from 01.01. 2023); dated 01.07.2024 № 105-VIII (shall be enforced from 01.01.2025).

Article 289. Taxation of non-commercial organizations

      1. For the purposes of this Code, a non-profit organization shall be an organization registered in the form established by the civil legislation of the Republic of Kazakhstan for a non-profit organization, with the exception of joint stock companies, institutions and consumer cooperatives, except for cooperatives of owners of premises (apartments), associations of property owners of an apartment building, which carries out activities in the public interest and meets the following conditions:

      1) has no purpose of generating income as such;

      2) does not distribute the received net income or property between the participants.

      2. Subject to the conditions specified in paragraph 1 of this article, the following income of a non-profit organization shall be excluded from the gross annual income:

      income under the contract for the implementation of the state social order;

      deposit rewards;

      entrance and membership fees;

      contributions from owners of apartments, non-residential premises of an apartment building;

      excess of the amount of positive exchange rate difference over the amount of negative exchange rate difference arising from the money placed on the deposit, including the remuneration thereon;

      income in the form of property received free of charge, including charitable assistance, a grant, including the one specified in subparagraph 13) of paragraph 1 of Article 1 of this Code, sponsorship, money and other property received free of charge.

      For the purposes of this paragraph, the contributions of the owners of apartments, non-residential premises of an apartment building shall be:

      mandatory expenses of the owners of apartments, non-residential premises of a multi-apartment residential building, aimed at accumulating money for the overhaul of the common property of the condominium object;

      expenses of owners of apartments, non-residential premises of an apartment building for payment of targeted contributions;

      penalty in the amount established by the legislation of the Republic of Kazakhstan, accrued in case of delay in payment by owners of apartments, non-residential premises of an apartment building for the costs of managing the condominium facility and maintaining the common property of the condominium facility.

      The size and procedure for paying the costs of managing the condominium facility and maintaining the common property of the condominium facility by the owners of apartments, non-residential premises of an apartment building shall be approved by the meeting of owners of apartments, non-residential premises of an apartment building in the manner prescribed by the Law of the Republic of Kazakhstan "On Housing Relations".

      In case of non-compliance with the conditions specified in paragraph 1 of this article, the exclusion from the total annual income provided for in this paragraph shall not be made.

      3. Income of a non-profit organization not specified in paragraph 2 of this article shall be taxed in accordance with the generally established procedure.

      In this case, the amount of expenses of a non-profit organization subject to deduction shall be determined in one of the following ways:

      proceeding from the proportion of income not specified in paragraph 2 of this article in the total amount of income of a non-profit organization;

      on the basis of tax accounting data, providing for the separate accounting of expenses incurred from the income specified in paragraph 2 of this article and expenses incurred from other income.

      4. The provisions of this article shall not apply to non-profit organizations that are recognized:

      1) autonomous educational organizations in accordance with Article 291 of this Code;

      2) by organizations carrying out activities in the social sphere in accordance with Article 290 of this Code.

      Footnote. Article 289 as amended by Law of the Republic of Kazakhstan № 284-VІ dated December 26, 2019 (refer to Art. 2 for the enactment procedure); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 290. Taxation of organizations operating in the social sphere

      1. When determining the amount of corporate income tax payable to the budget, taxpayers, that are organizations operating in the social sphere in accordance with this article, reduce the amount of corporate income tax calculated in accordance with Article 302 of this Code by 100 percent.

      2. For the purposes of this Code, organizations operating in the social sphere include organizations that carry out the types of activities specified in part two of this Paragraph, the income from which, with account of income in the form of property received free of charge and interest on deposits,and also the excess of amount of positive exchange rate difference over the amount of negative exchange rate difference that arose on such income shall not be less than 90 percent of total annual income of such organizations.

      Activities in the social sphere are as follows:

      1) rendering of services in the form of medical assistance in accordance with the legislation of the Republic of Kazakhstan (including medical activities not subject to licensing) by a healthcare entity licensed to carry out medical activity;

      2) rendering of services for primary, secondary, general secondary education, technical and professional, post-secondary, higher and postgraduate education under appropriate licenses entitling to carry out educational activities, as well as additional education, pre-school education and training.

      The income specified in this Subparagraph also includes the income of a non-profit organization created in the form of a public fund, in the form of:

      dividends received from an organization operating in social sphere, the founder of which is such a non-profit organization created in the form of a public fund, carrying out activity in social sphere specified in this Subparagraph;

      income from increase in value in sale of shares and (or) participatory interests in organizations carrying out the activity in social sphere, the founder of which is such a non-profit organization created in the form of a public fund, carrying out activity in social sphere specified in this Subparagraph;

      The income of a non-profit organization created in the form of a public fund carrying out the activity in social sphere specified in Subparagraph 2) of part two of this Paragraph shall also not be taxable when it is directed to create an organization carrying out the activity in social sphere and provide it with interest-free repayable financial assistance (loan).

      3) activities in science (including scientific research, the use, including sale, by the author of scientific intellectual property), pursued by scientific and (or) research and development entities accredited by the authorized body in the field of science, sports (except for commercial sports and leisure activities), culture (except for entrepreneurial activities, with the exception of entrepreneurial activities of organizations with 100% interest of the state in the authorized capital), provision of conservation services (except for dissemination of information and propaganda) historical and cultural heritage sites and cultural values included in the State List of history and culture monuments in accordance with the legislation of the Republic of Kazakhstan, also in the field of social protection and social security of children, the elderly and persons with disabilities;

      The income specified in this subparagraph also includes the income of subjects of scientific and (or) scientific-technical activity accredited by the authorized body in the field of science, in the form of funding for the creation of scientific centers at research universities.

      4) library services.

      The income of the organizations indicated in this paragraph is not subject to taxation if it goes to carry out the specified types of activities.

      The income of a non-profit organization created in the form of a public fund carrying out the activity in social sphere specified in Subparagraph 2) of part two of this Paragraph shall also not be taxable when it is directed to create an organization carrying out the activity in social sphere and provide it with interest-free repayable financial assistance (loan).

      3. For the purposes of this Code, organizations operating in the social sphere shall also include public associations of persons with disabilities of the Republic of Kazakhstan and organizations created by public associations of persons with disabilities of the Republic of Kazakhstan, which over the reporting tax period, as well as the tax period preceding the reporting tax period meet one of the following conditions:

      1) the average number of persons with disabilities who are employees is at least 51 percent of the total number of employees;

      2) expenses for remuneration of persons with disabilities who are employees is at least 51 percent (in specialized organizations that employ people with disabilities with hearing, speech, and vision loss - at least 35 percent) of the total labor remuneration expenses.

      In this case, compliance with the condition referred to in part one of this paragraph shall be determined by:

      newly created (emerged) organizations – over the reporting tax period in which they were registered with the justice authority;

      organizations operating under a long-term contract - during the entire period of such a contract.

      The income of the organizations provided for by this paragraph shall be exempt from taxation if 90 percent of the income is received (receivable) from the sale of produced (manufactured) goods, performance of work, provision of services, carried out with participation of persons with disabilities who are employees of such an organization, and the received income goes for such an organization’s operation.

      4. Organizations operating in the social sphere do not include those receiving income from activities related to the production and sale of excisable goods.

      5. In case of violation of the conditions stipulated by this article, the income received is subject to taxation in the manner determined by this Code.

      6. The provisions of this article shall not apply to organizations recognized autonomous educational organizations in accordance with Article 291 of this Code.

      Footnote. Article 290 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated December 10, 2020 № 382-VI (enforcement, Article 2); dated 01.07.2024 No. 105-VIII (shall be enforced from 01.01.2025).

Article 291. Taxation of autonomous educational organizations

      1. For the purposes of this Code, an autonomous educational organization is recognized as:

      1) a non-profit organization established to provide financing for autonomous educational organizations, defined in subparagraphs 2), 3), 4) and 5) of this paragraph, the supreme governing body of which is the Supreme Board of Trustees;

      2) a non-commercial educational organization provided all of the following requirements are met:

      it is established by the Government of the Republic of Kazakhstan;

      its supreme governing body is the Supreme Board of Trustees set up in accordance with the laws of the Republic of Kazakhstan;

      it carries out one or more of the following activities:

      additional education;

      educational activity on the following levels of education established by the laws of the Republic of Kazakhstan:

      primary school, including pre-school education and training;

      middle school;

      senior school;

      post-secondary education;

      higher education;

      postgraduate education;

      3) a legal entity meeting all of the following requirements:

      it is a joint-stock company established by a decision of the Government of the Republic of Kazakhstan;

      50 and more percent of the voting shares of such a company belong to the person specified in subparagraph 2) of this paragraph;

      it carries out activities in the field of healthcare in accordance with the laws of the Republic of Kazakhstan;

      4) an organization, except for that indicated in subparagraph 3) of this paragraph, meeting all of the following requirements:

      50 and more percent of voting shares (participatory interests) of such an organization belong to the persons specified in subparagraphs 2) and 3) of this paragraph or it is a non-commercial organization established exclusively by the persons specified in subparagraph 2) of this paragraph;

      at least 90 percent of total annual income is income in the form of property received free of charge, interest on deposits of such an organization, as well as income generated as a result of one or more of the following activities:

      rendering of medical services (except for cosmetology, sanatorium and resort treatment);

      additional education;

      educational activity on the following levels of education established by the laws of the Republic of Kazakhstan:

      primary school, including pre-school education and training;

      middle school;

      senior school;

      post-secondary education;

      higher education;

      postgraduate education;

      it carries out activities in the field of science, namely:

      scientific and technical, innovative activities, scientific research, including basic and applied scientific research;

      rendering of consulting services for the types of activities specified in this subparagraph.

      For the purposes of this subparagraph, income from a founder (participant) received and invested in the types of activities specified in this subparagraph is also recognized as income received from the above activities;

      5) an organization, except for that indicated in subparagraph 3) of this paragraph, meeting all of the following requirements:

      50 and more percent of voting shares (participatory interests) of such an organization belong to the persons specified in subparagraphs 2) and 3) of this paragraph or it is a non-commercial organization established exclusively by the persons specified in subparagraph 2) of this paragraph;

      it carries out one or more of the following activities in the field of science:

      scientific and technical ones;

      innovative ones;

      research, including basic and applied scientific research.

      The authorized body in the field of science shall confirm that the types of activities performed belong to those in the field of science specified in this subparagraph.

      This subparagraph does not apply to organizations if they carry out one or more of the following activities:

      rendering of medical services (except for cosmetology, sanatorium and resort treatment);

      additional education;

      educational activity on the following levels of education established by the laws of the Republic of Kazakhstan:

      primary school, including pre-school education and training;

      middle school;

      senior school;

      post-secondary education;

      higher education;

      postgraduate education;

      rendering of consulting services for these types of activities;

      6) an organization meeting all of the following requirements:

      it is a non-commercial organization established exclusively by the persons specified in subparagraph 2) of this paragraph;

      it performs and renders exclusively such works and services as:

      temporary use of a library fund, also in electronic form;

      temporary use of computers, software and information processing equipment;

      works, services are rendered exclusively to the following organizations:

      autonomous educational organizations specified in subparagraphs 1) - 5) of this paragraph;

      a non-commercial organization established before January 1, 2012 by the person specified in subparagraph 2) of this paragraph, in order to provide it with works and services for the provision and maintenance of administrative and economic activities.

      2. When determining the amount of corporate income tax payable to the budget by an autonomous educational organization, the amount of corporate income tax calculated in accordance with Article 302 of this Code is reduced by 100 percent.

      The provisions of this paragraph are not applied to taxable periods in which the net income or property received by an autonomous educational organization, indicated in subparagraphs 3), 4) and 5) of paragraph 1 of this article, was distributed among its participants.

      Footnote. Article 291 as amended by the Law of the Republic of Kazakhstan dated 12.12.2023 № 45-VIII (shall be enforced from 01.01. 2024).
      Article 292 is in effect until 01.01.2027 according to Law of the Republic of Kazakhstan № 121-VI as of 25.12.2017.

Article 292. Taxation of the organization improving the quality of loan portfolios of second-tier banks, whose sole shareholder is the Government of the Republic of Kazakhstan

      1. When determining the amount of corporate income tax payable to the budget, the organization improving the quality of loan portfolios of second-tier banks, whose sole shareholder is the Government of the Republic of Kazakhstan, reduces by 100 percent the amount of corporate income tax calculated in accordance with Article 302 of this Code on income from the following activities:

      1) issue of shares for the formation of the authorized capital, as well as bonds to finance the activities specified in this paragraph;

      2) repurchase of own placed shares and bonds;

      3) evaluation of assets’ quality, rights of claims of banks and (or) legal entities that used to be banks, with a view to deciding on their acquisition;

      4) purchase from banks of doubtful and bad assets, other rights of claims and assets, their management, also by transfer into trust management, ownership and (or) their sale;

      5) evaluation of the quality of shares and (or) bonds issued by banks and (or) placed by banks, legal entities that used to be banks;

      6) acquisition of shares and (or) participatory interests in the authorized capital of legal entities, including those the rights of claims to which were acquired from banks, and (or) legal entities that used to be banks, also by transfer into trust management, ownership and (or) their sale;

      7) purchase of shares and (or) bonds issued and placed by banks, their management, also by transfer into trust, ownership and (or) their sale;

      8) property rent (lease) of property acquired and (or) obtained from banks and (or) legal entities that used to be banks, or another form of temporary use of such property on a fee basis, its transfer into trust management;

      9) securitization of rights of claims and other assets purchased from banks and (or) legal entities that used to be banks;

      10) acquisition of rights of claims and assets from legal entities that used to be banks, including shares and (or) participatory interests in the authorized capital of legal entities, their ownership, maintenance, security, management, also by transfer into trust management, and (or) their sale;

      11) placement of money in securities and other financial instruments, as well as in banks, the National Bank of the Republic of Kazakhstan under the terms of bank account and bank deposit agreements;

      12) financing of banks and (or) legal entities that used to be banks on convictions of serviceability, maturity and refundability;

      13) creation, independently or jointly with banks, of an organization acquiring doubtful and bad assets by transferring its own assets to the authorized capital, managing them, including by transfer to trust management, possession and (or) their sale;

      14) sale of property accepted as repayment of rights of claim acquired and (or) received from banks and (or) legal entities that were previously banks and accounted for as assets in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting;

      15) partial or full write-off of liabilities for which the claim was terminated.

      2. Income from activities not specified in paragraph 1 of this article shall be taxed in accordance with the generally established procedure. In this case, the organization improving the quality of loan portfolios of second-tier banks, whose sole shareholder is the Government of the Republic of Kazakhstan, is required to keep separate records for income exempt from taxation in accordance with this article and for income subject to taxation in accordance with the generally established procedure.

      3. When receiving income subject to taxation in accordance with the generally established procedure, the deductible amount of expenses of the organization improving the quality of loan portfolios of second-tier banks, whose sole shareholder is the Government of the Republic of Kazakhstan, is determined using a proportional or separate method, at the choice of this organization.

      4. Using the proportional method, the amount of expenses to be allocated to deductibles in the total amount of expenses is determined on the basis of the portion of income received from activities not specified in paragraph 1 of this article in the total amount of income.

      5. Using the separate method, the organization improving the quality of loan portfolios of second-tier banks, whose sole shareholder is the Government of the Republic of Kazakhstan, maintains separate accounting for expenses related to income received from the activities specified in paragraph 1 of this article and for expenses relating to income subject to taxation in accordance with the generally established procedure.

      Footnote. Article 292 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2020).

Article 293. Taxation of other categories of taxpayers

      1. The provisions of this article shall be applied by taxpayers:

      1) carrying out cargo transportation and (or) providing services under bareboat charter, time charter agreements by a sea vessel registered with the international ship register of the Republic of Kazakhstan;

      2) was valid until 01.01.2023 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 № 121-VI.
      3) was valid until 01.01.2020 in accordance with Law of the Republic of Kazakhstan № 121-VI dated 25.12.2017;

      4) engaged in demonstration of a film recognized as a national film in accordance with the legislation of the Republic of Kazakhstan on cinematography;

      5) being the copyright holders of a film recognized as a national film in accordance with the legislation of the Republic of Kazakhstan on cinematography;

      Subparagraph 6) shall remain in force before 01.01.2029 in accordance with the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VI.

      6) being the participants of the Astana Hub international technology park;

      7) subsoil users developing gas projects on land in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use.

      2. For the purposes of calculating corporate income tax the taxpayer specified in subparagraph 1) of paragraph 1 of this article shall keep separate tax records of taxable and (or) tax-related items for cargo transportation activity and (or) providing services under bareboat charter, time charter agreements by a sea vessel registered in the international ship register of the Republic of Kazakhstan, and other activity types.

      Corporate income tax, calculated in accordance with Article 302 of this Code, for cargo transportation and (or) provision of services under bareboat charter, time charter agreements by a sea vessel registered in the international ship register of the Republic of Kazakhstan, shall be reduced by 100 percent.

      3. was valid until 01.01.2023 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 № 121-VI.
      4. Was valid until 01.01.2020 in accordance with Law of the Republic of Kazakhstan № 121-VI dated 25.12.2017.

      4-1. The taxpayer specified in Subparagraph 4) of Paragraph 1 of this Article, for the purposes of calculating corporate income tax, shall keep separate tax records of taxable objects and (or) objects related to taxation on income from screenings of a film in cinemas on the territory of the Republic of Kazakhstan recognized as a national film in accordance with the legislation of the Republic of Kazakhstan on cinematography, and other income.

      Corporate income tax calculated in accordance with Article 302 of this Code for income from the screening of a film in cinemas on the territory of the Republic of Kazakhstan recognized as a national film in accordance with the legislation of the Republic of Kazakhstan on cinematography shall be reduced by 100 percent.

      4-2. The taxpayer specified in Subparagraph 5) of Paragraph 1 of this Article, in order to calculate corporate income tax, shall keep separate tax records of taxable objects and (or) objects related to taxation on income from rental and screening of a film in cinemas on the territory of the Republic of Kazakhstan recognized as a national film in accordance with the legislation of the Republic of Kazakhstan on cinematography, the exclusive right to use of which it possesses, and other income.

      The taxpayer specified in Subparagraph 5) of Paragraph 1 of this Article shall reduce corporate income tax calculated in accordance with Article 302 of this Code for income from rental and screening of a film in cinemas on the territory of the Republic of Kazakhstan recognized as a national film in accordance with the legislation of the Republic of Kazakhstan on cinematography, the exclusive right to use of which it possesses for 100 percent.

      For the purposes of this Code, the legal holder of a national film shall be a legal entity that has the exclusive right to use a national film under an agreement or other basis in accordance with the Law of the Republic of Kazakhstan "On Copyright and Related Rights".

      Paragraph 4-3 shall be valid until 01.01.2029 in accordance with the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VI.

      4-3 When determining the amount of corporate income tax payable to the budget, the participants of the Astana Hub International Technology Park, shall reduce the amount of corporate income tax calculated in accordance with Article 302 of this Code by 100 percent, unless otherwise provided by this paragraph.

      For the purposes of this Code, the participants of the Astana Hub international technology park shall include legal entities that simultaneously meet the following conditions:

      1) registered in the Astana Hub international technology park as the participants in accordance with the legislation of the Republic of Kazakhstan on informatization;

      2) receive income exclusively from the implementation of priority activities in the field of information and communication technologies.

      Note!
      The amendment to part three of paragraph 4-3 shall be valid until 01.01.2029 in accordance with the Law of the Republic of Kazakhstan dated 21.12.2022 165-VII (shall be enforced from 01.01.2023).

      Reduction in the amount of calculated corporate income tax provided for in this paragraph shall also apply to income in the form of remuneration on deposits, excess of the amount of positive exchange rate difference over the amount of negative exchange rate difference, property received gratuitously for the implementation of activities corresponding to priority activities in the information and communication technologies, in the event that a participant of the Astana Hub International Technology Park receives the income solely from the implementation of priority activities in the information and communication technologies, as well as income on doubtful pledges, penalties and fines amount.

      In the case of production and sale of goods by participants of Astana Hub international technology park, such goods must meet the criteria for their own production.

      The list of priority types of activities in information and communication technologies and criteria for own production shall be approved by the authorized body in the informatization area in coordination with the central authorized body for state planning, the authorized state body exercising state regulation in the field of technical regulation, and the relevant authorized body.

      In case of breaching the conditions provided for in this paragraph, the participants of the Astana Hub International Technology Park shall apply the generally established taxation procedure from the start date of the taxable period in which the breach occurred.

      The procedure for determining income from intellectual property objects and provision of informatization services, to which a 100 percent reduction in the amount of calculated corporate income tax is applied, shall be established by the authorized body in agreement with the authorized body in the informatization area.

      4-4. Given the specifics provided for by paragraph 4 of Article 722-1 of this Code, subsoil users developing gas projects onshore in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, when determining the corporate income tax amount under such a contract payable to the budget, shall reduce the amount calculated in accordance with Article 302 of this Code of corporate income tax by 100 percent.

      5. Taxpayers applying the provisions of this article are not entitled to apply other provisions of this Code providing for the reduction of corporate income tax calculated in accordance with Article 302 of this Code.

      Footnote. Article 293 as amended by the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VI (shall be enforced from 01.01.2019); dated 03.01.2019 № 213-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 10.12.2020 № 382-VI (effective from 01.01.2021); dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2023); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Chapter 30. TAXATION OF INCOME OF A CONTROLLED FOREIGN COMPANY

Article 294. Basic definitions used in this chapter

      1. A controlled foreign company is a person meeting all of the following requirements:

      1) such a person is one of the following:

      a non-resident legal entity;

      another foreign form of entrepreneurial activity organization without forming a legal entity (hereinafter referred to as another form of organization);

      excepting a non-resident legal entity and (or) another form of organization registered or incorporated or otherwise established in a foreign state with which an international treaty is in effect regulating issues of avoiding double taxation and preventing tax evasion, provided that the nominal income tax rate in such a foreign state is more than 75 percent of the corporate income tax rate in the Republic of Kazakhstan, provided for in paragraph 1 of Article 313 of this Code.

      For the purpose of applying this subparagraph, the list of countries with which an international treaty is in effect regulating avoidance of double taxation and tax evasion prevention, the nominal income tax rate of which is more than 75 percent of the corporate income tax rate in the Republic of Kazakhstan, shall be approved by the authorized body no later than December 31 of the year following the reporting period;

      2) as of December 31 of the reporting period, such person shall meet one of the following conditions:

      25 or more percent of participatory interest (voting shares) in the person directly or indirectly, or constructively belong to a legal entity or an individual who is a resident of the Republic of Kazakhstan (hereinafter referred to as the resident, for the purposes of this chapter);

      a person is connected with a resident through control (in case the resident has direct or indirect, or constructive control over the person);

      3) such a person meets one of the following requirements:

      the effective income tax rate of a non-resident legal entity or another form of administration, determined in accordance with subparagraph 2) of paragraph 4 of this article, is less than 10 percent;

      a non-resident legal entity or another form of organization or whose constituent document (document on the establishment) or a participant responsible for keeping records of income and expenses or managing assets for this other form of organization is registered in a state with preferential taxation.

      For the purposes of defining a controlled foreign company, the term “control” is defined in accordance with subparagraph 3) of paragraph 4 of this article.

      2. A permanent establishment of a controlled foreign company is a structural unit or permanent establishment that meets one of the following requirements:

      1) it is registered in a state with preferential taxation;

      2) it is registered in a foreign state and for which the effective income tax rate, determined in accordance with subparagraph 2) of paragraph 4 of this article, is less than 10 percent.

      In this case, such a structural unit or permanent establishment must be created by a person meeting all the eligibility criteria of subparagraphs 1) and 2) of part one of paragraph 1 of this article.

      The eligibility criteria referred to in paragraph 1 of this article and parts one and two of this paragraph shall not apply to controlled foreign companies and permanent establishments of controlled foreign companies that meet the following requirements:

      1) the controlled foreign company or the permanent establishment of the controlled foreign company is not registered in countries with preferential taxation;

      2) the total income amount of each controlled foreign company or permanent establishment of a controlled foreign company is less than 150,495 times the monthly calculation index established by the law on the republican budget and effective on the first day of the tax period.

      If a person that meets the requirements specified in paragraph 1 of this article or parts one and two of this paragraph, at the end of the relevant period in the approved separate non-consolidated financial statements, has a financial loss, then such a person shall not be recognized as a controlled foreign company and (or) a permanent establishment of a controlled foreign company.

      2. A permanent establishment of a controlled foreign company is a structural unit or permanent establishment that meets one of the following requirements:

      1) it is registered in a state with preferential taxation;

      2) it is registered in a foreign state and for which the effective income tax rate, determined in accordance with subparagraph 2) of paragraph 4 of this article, is less than 10 percent.

      In this case, such a structural unit or permanent establishment must be created by a person meeting all the eligibility criteria of subparagraphs 1) and 2) of part one of paragraph 1 of this article.

      The eligibility criteria referred to in paragraph 1 of this article and parts one and two of this paragraph shall not apply to controlled foreign companies and permanent establishments of controlled foreign companies that meet the following requirements:

      1) the controlled foreign company or the permanent establishment of the controlled foreign company is not registered in countries with preferential taxation;

      2) the total income amount of each controlled foreign company or permanent establishment of a controlled foreign company is less than 150,495 times the monthly calculation index established by the law on the republican budget and effective on the first day of the tax period.

      If a person that meets the requirements specified in paragraph 1 of this article or parts one and two of this paragraph, at the end of the relevant period in the approved separate non-consolidated financial statements, has a financial loss, then such a person shall not be recognized as a controlled foreign company and (or) a permanent establishment of a controlled foreign company.

      For the purposes of this chapter, the total income amount shall be converted into tenge at the market exchange rate determined as of the last business day of the tax period established by Article 314 of this Code.

      If the currency in which the total income amount is expressed is not included in the list of foreign currencies, to which official exchange rate of the national currency is set by the National Bank of the Republic of Kazakhstan, which was effective in the reporting tax period, then the total income amount shall be converted into tenge applying the latest exchange rate in relation to EUR as determined by the central bank of the country of residence of the controlled foreign company or by the permanent establishment of the controlled foreign company as of the last business day of the tax period in the country of residence.

      3. A state with preferential taxation is recognized as a foreign state or territory that meets one of the following conditions:

      1) income tax rate in such a state or territory is less than 10 percent;

      2) such a state or territory has laws on non-disclosure of financial information or laws allowing to keep a secret about the real owner of property, income or real owners, participants, founders, shareholders of a legal entity (company).

      The provisions of subparagraph 2) of part one of this paragraph shall not apply to a foreign state or territory with which the Republic of Kazakhstan has concluded an international treaty providing for the exchange of information between competent tax authorities, except for a foreign state or territory that does not ensure the exchange of information with the authorized body for tax purposes.

      A foreign state or territory is recognized as not ensuring the exchange of information with the authorized body for tax purposes provided one of the following requirements is met:

      1) the authorized body received a written refusal to provide information, the exchange of which is set forth by an international treaty, from a competent or authorized body of a foreign state or territory;

      2) the competent or authorized body of a foreign state or territory failed to provide the requested information within more than two years from the authorized body’s request.

      The list of states with preferential taxation, determined in accordance with this paragraph, is approved by the authorized body.

      4. Other definitions used for the purposes of this chapter and Chapter 32 of this Code are as follows:

      1) audited financial statements - financial statements resulting from an audit conducted by a person entitled to conduct it;

      1-1) controlled person that meets one of the following conditions:

      the person is connected with the resident through control (if the resident has direct or indirect or constructive control over the person);

      a person in which the participation share of a resident is directly or indirectly, or constructively, more than 50 percent;

      a person connected with a resident as the next of kin (in relation to a resident individual);

      2) the effective tax rate of a controlled foreign company or the effective tax rate of a permanent establishment of a controlled foreign company is the arithmetic-mean of effective tax rates for a controlled foreign company or effective income tax rates for a permanent establishment of a controlled foreign company determined in accordance with subparagraph 12) for a reporting period and two previous consecutive periods, preceding the reporting period.

      If at the end of a relevant period (periods), financial profit before tax of a controlled foreign company or a permanent establishment of a controlled foreign company is zero or it has a financial loss, relevant rates for such period (periods) are not taken into account when calculating the effective rate. In this case, the effective income tax rate of a controlled foreign company or the effective income tax rate of a permanent establishment of a controlled foreign company is determined on the basis of relevant indicators of the remaining number of periods in which the financial profit was obtained.

      If the legislation of the state of a controlled foreign company’s incorporation sets forth an obligation to compile consolidated financial statements disclosing the data of subsidiaries (associates, joint ventures) without drawing up separate unconsolidated financial statements, then, in order to calculate the effective tax rate of a controlled foreign company, financial profit indicators before tax and income tax are recalculated as follows:

      subject to exclusion from financial profit before tax are amounts of subsidiaries’ financial profit (loss) before tax reduced by the amount of profit (loss) from intercompany transactions, the share in the income of associates (joint ventures) recognized in consolidated financial statements of a controlled foreign company, provided that consolidated financial profit before taxation of a controlled foreign company takes such amounts into account;

      subject to exclusion from the profit tax are amounts of subsidiaries’ income tax recognized in consolidated financial statements of a controlled foreign company as current tax expense, not including deferred taxes, provided that consolidated amount of the tax on profits of a controlled foreign company includes such amounts;

      3) control - control determined in accordance with international financial reporting standards or other internationally recognized standards for the preparation of financial statements adopted by stock exchanges to admit securities to trading;

      3-1) approved financial statements - a document of a controlled foreign company or a permanent establishment of a controlled foreign company that meets the requirements of paragraph 3 of Article 297 of this Code, certified by the signature of the chief executive officer (or a person authorized to sign financial statements) of a controlled foreign company and (or) a permanent establishment of controlled foreign company and including a balance sheet, profit & loss statement, cash flow statement, statement of changes in equity, explanatory note (or other document);

      4) reporting period - financial period in which financial profit is recognized;

      5) immediate family members:

      spouse;

      children, including adopted ones;

      children of the spouse, including adopted ones;

      grandchildren;

      grandchildren of the spouse;

      dependents;

      dependents of the spouse;

      parents;

      parents of the spouse;

      full, half siblings;

      full, half siblings of the spouse;

      6) indirect control - control by a resident through a controlled person (controlled persons);

      7) indirect ownership (indirect participation) - ownership by a resident of participatory interests in a controlled foreign company through a controlled person (controlled persons);

      8) constructive control - direct and indirect control by a resident or direct and (or) indirect control by a resident and (together with) his/her immediate family member (immediate family members);

      9) constructive ownership (constructive participation) - direct and indirect ownership of participatory interests in a controlled foreign company by a resident or direct and indirect ownership of participatory interests in a controlled foreign company by a resident and (together with) his/her immediate family member (immediate family members);

      9-1) the total income amount - the sum of all income of a controlled foreign company or a permanent establishment of a controlled foreign company, reflected in the approved separate non-consolidated financial statements of such a controlled foreign company or such a permanent establishment of a controlled foreign company for the reporting period.

      For the purposes of part one of this subparagraph, incomes similar to those specified in subparagraphs 2), 3), 9) and 11) of paragraph 2 of Article 225 of this Code are excluded from the total amount of income for the reporting period. For this paragraph to apply, a resident must have a document certified by the signature of the chief executive officer (or a person authorized to sign the financial statements) of the controlled foreign company and (or) a permanent establishment of the controlled foreign company, disclosing information about each excluded type of income and expense, in the context of amounts (with mandatory translation into Kazakh or Russian) or an explanatory note to the audited financial statements, certified by the person who audited the financial statements of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, disclosing information on each excluded type of income, broken down by amounts (with obligatory translation into Kazakh or Russian);

      10) participatory interest (participation) - participatory interest (participation) in the authorized capital, the participatory interest (participation) of voting shares in the authorized (share) capital or participatory interest (participation) in another form of administration;

      11) income tax - a foreign income tax or another foreign tax similar to a corporate or individual income tax in the Republic of Kazakhstan, excluding the excess profits tax or special payments and taxes of subsoil users;

      11-1) nominal income tax rate - a fixed income tax rate or other foreign tax similar to corporate income tax on the income received by a non-resident legal entity or other form of organization.

      For the purposes of part one of this subparagraph, if a progressive scale of taxation rates is established in the tax legislation of a foreign state, then the upper level of the profit tax rate or other foreign tax similar to corporate income tax is taken as the nominal income tax rate, without regard to special tax regimes and other benefits provided by such a foreign state.

      If the taxation system of a foreign country provides for several tax levels, including national, federal, cantonal, local, regional, municipal, communal, provincial, state, prefectural and other territorial income taxes, then the nominal income tax rate shall be calculated as the sum of the corresponding income tax rates;

      11-2) passive income - the following types of income shall be recognized as passive income:

      dividends;

      remuneration income;

      value appreciation income;

      royalty income;

      income from insurance activities, if such activity is not the main activity of a controlled foreign company or a permanent establishment of a controlled foreign company;

      income from rendering of consulting, legal, accounting, auditing, engineering, advertising, marketing services, as well as from research and development work, if these activities are not the main activity of a controlled foreign company or a permanent establishment of a controlled foreign company.

      For the purposes of part one of this subparagraph, the main activity of a controlled foreign company or a permanent establishment of a controlled foreign company shall be an activity for which the income received is more than 50 percent of the total amount of the total annual income of such a controlled foreign company or a permanent establishment of a controlled foreign company;

      11-3) share of passive income - the ratio of passive income of a controlled foreign company or a permanent establishment of a controlled foreign company to the total amount of income of a controlled foreign company or a permanent establishment of a controlled foreign company.

      The share of passive income is not determined for controlled foreign companies or permanent establishments of controlled foreign companies registered in states with preferential taxation;

      12) effective rate - the income tax rate, determined as the lowest of the following rates:

      calculated as the ratio of the income tax amount for the reporting period, considered according to the approved financial reporting as a current tax expense, not including deferred taxes, to a positive amount of financial profit before tax, determined in accordance with paragraph 3 of Article 297 of this Code, for the reporting period;

      calculated as the ratio of the income tax amount paid for the reporting period to the positive value of financial profit before taxation, determined in accordance with paragraph 3 of Article 297 of this Code, for the reporting period.

      For the purposes of part one of this subparagraph, the income tax amount includes income tax, including national, federal, cantonal, local, regional, municipal, communal, provincial, state, prefectural and other territorial income taxes and withholding tax at source, provided that the financial profit before tax includes (included) in the current or previous period the income with levied withholding tax at source;

      13) person:

      an individual;

      a non-resident legal entity;

      another form of administration;

      14) direct control – control by a resident directly or through a trust manager or a nominee holder if such controlling interest, held by a nominee holder or trust manager, actually belongs to such a resident;

      15) direct ownership (direct participation) - ownership of a participatory interest by a resident directly or through a trust manager or a nominee holder if such participatory interests, held by a nominee holder or trust manager, actually belong to such a resident;

      16) a foreign company - a non-resident legal entity or other form of organization, with the exception of a person that meets the conditions specified in paragraph 1 of this article;

      17) a single organizational structure of a consolidated group - persons other than individuals who are directly or indirectly and (or) constructively owned and (or) controlled by a resident.

      For the purposes of part one of this subparagraph, the unified organizational structure of a consolidated group does not include persons other than individuals who are indirectly owned and (or) controlled through another resident. If a resident directly owns and (or) controls another resident, then this other resident is not included in the unified organizational structure of the consolidated group.

      Footnote. Article 294 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (enforcement, Article 2).

Article 295. General provisions

      Financial profit of a controlled foreign company or financial profit of a permanent establishment of a controlled foreign company is not subject to double taxation.

      Double taxation is eliminated by applying the following provisions:

      1) exemption from taxation in accordance with Article 296 of this Code;

      2) adjustments to the financial profit before tax of a controlled foreign company, subject to the conditions specified in paragraph 3 of Article 297 of this Code;

      3) reduction of financial profit before taxation of a controlled foreign company in accordance with paragraph 4 of Article 297 of this Code;

      4) offset against the corporate income tax payment in the Republic of Kazakhstan in the manner prescribed by paragraph 4 of Article 303 of this Code.

      Footnote. Article 295 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2020).

Article 296. Tax exemption

      1. The financial profit of a controlled foreign company or the financial profit of a permanent establishment of a controlled foreign company is exempt from taxation in the Republic of Kazakhstan if one of the requirements below is met:

      1) in case of a resident’s indirect participation in or indirect control of a controlled foreign company through another resident;

      2) in case of a resident’s indirect participation in or indirect control of a controlled foreign company through a person that is not a controlled person;

      3) if the profits tax was levied on the financial profit of a permanent establishment of a controlled foreign company in the state of incorporation of the controlled foreign company that set up the permanent establishment, at an effective rate of 20 and more percent;

      4) if the financial profit of a controlled foreign company or the financial profit of a permanent establishment of a controlled foreign company was taxed in the state of registration of a controlled person, through which the resident indirectly owns participatory interests or has indirect controlling interest in the controlled foreign company, at an effective rate of 20 and more percent;

      5) if the share of passive income of a controlled foreign company or a permanent establishment of a controlled foreign company, except for those registered in states with preferential taxation, is less than 20 percent;

      6) with direct and (or) indirect ownership and (or) control by an investment resident of the International financial centre "Astana" in a controlled foreign company.

      2. For the purposes of applying paragraph 1 of this Article, a resident must have available (with a mandatory translation into Kazakh or Russian) the following documents:

      1) in case of application of subparagraph 1) or 2) of paragraph 1 of this Article:

      copies of documents confirming the indirect participation or indirect control of a resident in a controlled foreign company, specified in subparagraphs 1) or 2) of paragraph 1 of this Article, or a copy of a document certified by the signature of the first head (or a person authorized to sign the financial statements) of the resident, disclosing the unified organizational structure of the consolidated group, of which the resident is a member (shareholder), reflecting the names of all participants in such a consolidated group and their geographical location (names of states (territories), where the participants of the consolidated group are created (founded), the size of participation shares and the numbers of state and tax registration of all participants in the consolidated group (if they have tax registration);

      2) in case of application of subparagraph 3) of paragraph 1 of this Article:

      a copy of the approved separate financial statements of the controlled foreign company that has created a permanent establishment;

      a copy of the approved financial statements of the permanent establishment of the controlled foreign company;

      a document certified by the signature of the first head (or a person authorized to sign the financial statements) of the controlled foreign company, disclosing information on the inclusion in the financial profit of the controlled foreign company that has created a permanent establishment, the financial profit of such a permanent establishment, or an explanatory note to the audited financial statements, certified by a person who audited the financial statements of a controlled foreign company, disclosing information on the inclusion in the financial profit of a controlled foreign company that has created a permanent establishment, the financial profit of such a permanent establishment;

      a copy of a document (documents) drawn up in a foreign language confirming the payment of income tax on the financial profit of a permanent establishment of a controlled foreign company in a foreign state in which a controlled foreign company that has created a permanent establishment is registered.

      In case of inclusion of withholding tax, when determining the effective rate, the resident must have:

      a copy of a document (documents) drawn up (compiled) in a foreign language confirming withholding and transfer to the budget of a foreign state (foreign states) of withholding tax from income (incomes) included in financial profit before taxation;

      a document certified by the signature of the first head (or a person authorized to sign the financial statements) of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, disclosing information on the inclusion in financial profit before taxation of income (incomes) subject to withholding tax, or an explanatory note to the audited financial statements, certified by the person who audited the financial statements of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, disclosing information on the inclusion in financial profit before taxation of income (incomes) subject to withholding tax payments;

      3) in case of application of subparagraph 4) of paragraph 1 of this Article:

      a copy of the approved consolidated financial statements of a controlled person through whom indirect ownership or indirect control of the controlled foreign company is carried out;

      a copy of the approved separate unconsolidated financial statements of the controlled foreign company or the financial statements of the permanent establishment of the controlled foreign company;

      a document certified by the signature of the first head (or a person authorized to sign the financial statements) of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, disclosing information on the inclusion in the consolidated financial profit of a controlled person through whom the resident indirectly owns participation interests or has indirect control in a controlled foreign company, financial profit of a controlled foreign company or financial profit of a permanent establishment of a controlled foreign company, or an explanatory note to the audited financial statements certified by the person who audited the financial statements of the controlled foreign company and (or) the permanent establishment of the controlled foreign company, disclosing information about included in the consolidated financial income of a controlled person through whom a resident indirectly owns participation interests or has indirect control in a controlled foreign company, financial profit of a controlled foreign company or financial profit of a permanent establishment of a controlled foreign company;

      a copy of a document (documents) drawn up in a foreign language confirming the payment in a foreign state in which a controlled person is registered, through whom a resident indirectly owns participation interests or has indirect control in a controlled foreign company, income tax on financial profit of a controlled foreign company or financial profit of a permanent establishment of a controlled foreign company.

      If the withholding tax is included in determining the effective rate, the resident must have:

      a copy of a document (documents) drawn up (drawn up) in a foreign language confirming the withholding and transfer to the budget of a foreign state (foreign states) of withholding tax from income (incomes) included in financial profit before taxation;

      a document certified by the signature of the first head (or a person authorized to sign the financial statements) of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, disclosing information on the inclusion in financial profit before taxation of income (incomes) subject to withholding tax, or an explanatory note to the audited financial statements, certified by the person who audited the financial statements of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, disclosing information on the inclusion in financial profit before taxation of income (incomes) subject to withholding tax payments;

      4) in case of application of subparagraph 5) of paragraph 1 of this Article:

      a copy of the approved separate non-consolidated financial statements of a controlled foreign company or permanent establishment of a controlled foreign company;

      a document certified by the signature of the first head (or a person authorized to sign financial statements) of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, disclosing information in the context of each type of passive income, indicating the amount of income received by a controlled foreign company or a permanent establishment of a controlled foreign company company for the reporting period, or an explanatory note to the audited financial statements, certified by the person who audited the financial statements of a controlled foreign company and (or) the permanent establishment of a controlled foreign company, disclosing information by each type of passive income, indicating the amount of income received by a controlled foreign company or a permanent establishment of a controlled foreign company during the reporting period.

      3. Is excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2020).
      Footnote. Article 296 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (see Article 2 for the procedure of entry into force).

Article 297. Taxation of the profit of a controlled foreign company

      1. The total profit of controlled foreign companies or permanent establishments of controlled foreign companies, with the exception of those registered in countries with preferential taxation, determined in accordance with paragraphs 2, 3, 3-1 and 4 of this Article, shall be recognized as taxable income of controlled foreign companies and permanent establishments of controlled foreign companies, with the exception of those registered in states with preferential taxation, and shall be subject to corporate or individual income tax in the Republic of Kazakhstan.

      The total profit of controlled foreign companies or permanent establishments of controlled foreign companies registered in countries with preferential taxation, determined in accordance with paragraphs 2 and 3 of this Article, shall be recognized as taxable income of controlled foreign companies and permanent establishments of controlled foreign companies registered in states with preferential taxation, and shall be subject to corporate or individual income tax in the Republic of Kazakhstan.

      2. The total profit of CFCs (controlled foreign companies) or permanent establishments of CFCs shall be determined by the following formula:

      P = P1 × S1 + P2 × S2 + ... + Pn × Sn,

      where:

      P - the total profit of all controlled foreign companies or permanent establishments of controlled foreign companies, with the exception of controlled foreign companies or permanent establishments of controlled foreign companies, the financial profit of which is exempt from taxation in accordance with Article 296 of this Code;

      S1, 2,..,n - the share of direct, indirect, constructive participation or direct, indirect, constructive control of a resident in each controlled foreign company;

      P1, 2,..,n - the positive value of financial profit of each controlled foreign company or each permanent establishment of a controlled foreign company subject to taxation in the Republic of Kazakhstan, determined by a resident, according to one of the following formulas:

      P1, P2,..., Pn = Pbt 1,2,…n – R1,2,…n – L1,2,…n

      or

      P1, P2,..., Pn= Pbt1,2,…n × SPI1,2,…n, where:

      Pbt1,2,…n - the positive amount of financial profit before tax of each controlled foreign company or each permanent establishment of a controlled foreign company for the reporting period;

      R1,2,…n - the amount of reductions made by a resident from financial profit before taxation of each controlled foreign company or financial profit before taxation of each permanent establishment of a controlled foreign company for the reporting period in accordance with paragraph 4 of this Article;

      SPI1,2,…n - the share of passive income of each controlled foreign company or each permanent establishment of a controlled foreign company, determined in accordance with subparagraph 11-3) of paragraph 4 of Article 294 of this Code;

      L1,2,…n – the amount of loss of each controlled foreign company or each permanent establishment of a controlled foreign company that arose in two consecutive periods preceding the reporting period. At the same time, reduced losses in subsequent periods shall not be taken into account.

      For the purposes of part one of this paragraph, a loss is recognized as a loss reflected in the approved separate non-consolidated financial statements, which must be available to the resident applying the loss (with a mandatory translation into Kazakh or Russian).

      The loss of a controlled foreign company or a permanent establishment of a controlled foreign company does not reduce:

      1) the financial profit of this controlled foreign company and (or) this permanent establishment of a controlled foreign company, calculated in accordance with paragraph 3 of this Article;

      2) financial profit before taxation of another controlled foreign company or other permanent establishment of a controlled foreign company;

      3) taxable income of a resident.

      A resident shall not be entitled to use the losses of a controlled foreign company and (or) a permanent establishment of a controlled foreign company registered in states with preferential taxation.

      For the purposes of part one of this paragraph, if a resident uses a formula with a share of passive incomes when calculating the total profit of a controlled foreign company or a permanent establishment of a controlled foreign company, it shall be necessary to apply the same formula to all his other controlled foreign companies or permanent establishments of controlled foreign companies for the reporting tax period.

      3. Determination of financial profit before taxation of a controlled foreign company or financial profit before taxation of a permanent establishment of a controlled foreign company for the reporting period shall be carried out on the basis of the approved separate non-consolidated financial statements of a controlled foreign company or a permanent establishment of a controlled foreign company prepared in accordance with the standard established by the legislation of the country in which a controlled foreign company is registered or a permanent establishment of a controlled foreign company is registered, or in accordance with International financial reporting standards. At the same time, a resident shall have the right to determine the financial profit before taxation of a controlled foreign company or a permanent establishment of a controlled foreign company on the basis of approved separate non-consolidated financial statements prepared in accordance with international financial reporting standards, only if audited financial statements are available.

      If the legislative acts of the state in which a controlled foreign company is registered establish an obligation to prepare only consolidated financial statements with the consolidation of data of subsidiaries (associated, joint) organizations without drawing up separate non-consolidated financial statements and there are no separate non-consolidated financial statements, the resident shall make the following adjustments from the financial profit (loss) of a controlled foreign company for the reporting period, determined (defined) in the financial statements for the reporting period, by excluding the following amounts, confirmed by an auditor’s report, which must be available to the resident:

      the amount of financial profit (loss) for the reporting period of subsidiaries (associated, joint) organizations, collected in the consolidated financial profit (consolidated loss) according to the consolidated financial statements of a controlled foreign company;

      the amount of financial profit (loss) of subsidiaries (associated, joint) organizations for the reporting period, when they are consolidated from the consolidated financial profit (consolidated loss) according to the consolidated financial statements of the parent company for the reporting period, which shall be subject to increase (decrease) by the amounts of financial profits (losses) from intra-group transactions when they are eliminated during consolidation.

      When adjusting the data of the consolidated financial statements of a controlled foreign company for the reporting period in accordance with this paragraph, dividends received or receivable from a subsidiary (associated, joint) organization that are not reflected in the consolidated financial profit (consolidated loss) on the consolidated financial statements recognized in accounting in the reporting period, shall be subject to inclusion in the income of a controlled foreign company for the reporting period and confirmed by the auditor's report.

      For the purposes of this paragraph, the financial profit before taxation of a controlled foreign company or a permanent establishment of a controlled foreign company for the reporting period shall exclude income similar to those specified in subparagraphs 2), 3), 9) and 11) of paragraph 2 of Article 225 of this Code, and expenses, similar to those specified in paragraphs 4 and 5 of Article 242 of this Code, provided that financial profit before taxation includes such income and (or) expenses. To apply this part, a resident must have a document certified by the signature of the cfirst head (or a person authorized to sign the financial statements) of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, disclosing information on each excluded type of income and expense, in the context of amounts (with mandatory translation into Kazakh or Russian), or an explanatory note to the audited financial statements, certified by the person who audited the financial statements of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, disclosing information about each excluded type of income and expense, in the context of amounts (with mandatory translation into Kazakh or Russian).

      3-1. If a resident doesn’t have an approved separate non-consolidated financial statements by March 31 of the second year following the reporting year, the amount of financial profit before taxation of a controlled foreign company or financial profit before taxation of a permanent establishment of a controlled foreign company for such a reporting period shall be determined by the resident at his choice in one of the following procedures:

      1) in a manner similar to the procedure for determining taxable income in accordance with the provisions of this Code;

      2) as the product of the income of a controlled foreign company or income of a permanent establishment of a controlled foreign company for the reporting period and a coefficient of 0.5. The amount of income shall be determined based on the receipt of money in the bank accounts of a controlled foreign company or bank accounts of a permanent establishment of a controlled foreign company during the reporting period.

      For the purposes of part one of this subparagraph, the following types of receipts shall be subject to exclusion if supporting documents are available:

      receipt of money to bank accounts of a controlled foreign company or a permanent establishment of a controlled foreign company during the reporting period, from other bank accounts of this controlled foreign company or its permanent establishment (internal and interbank money transfers);

      receipt and (or) return of borrowed funds, with the exception of remuneration on loans and penalties, fines. For the application of this paragraph, the resident must have a copy of the loan agreement and payment order for the return and (or) receipt of borrowed funds;

      receipt of erroneously credited amounts of money, subject to return in the current tax period;

      receipt of money as a contribution to the authorized capital.

      The resident upon receipt of a document that meets the conditions of paragraph 3 of this Article, after the period established by paragraph 4 of Article 315 of this Code shall be obliged to recalculate the amount of financial profit of a controlled foreign company and (or) a permanent establishment of a controlled foreign company.

      If there is a document that meets the conditions of subparagraph 1) of paragraph 4 of Article 294 of this Code, the taxpayer shall be obliged to recalculate the amount of financial profit of a controlled foreign company or a permanent establishment of a controlled foreign company.

      4. A resident shall have the right to reduce the financial profit before taxation of a controlled foreign company by the following amounts if supporting documents are available:

      1) the amount of the reduction, determined by the following formula:

      R = FP × (I(1)/TAI), where:

      R - the amount of reduction;

      FP - the positive value of financial profit before taxation of a controlled foreign company;

      I(1) - income of a controlled foreign company from entrepreneurial activities in the Republic of Kazakhstan through a branch, representative office, permanent establishment, subject to corporate income tax in the Republic of Kazakhstan at a rate of 20 percent or more, within the taxable income of the branch, provided that the financial profit is up to taxation of a controlled foreign company takes into account the taxable income specified in this subparagraph;

      TAI - the total amount of income;

      2) the amount of reduction determined by the following formula:

      R = FP × (I(2)/TAI), where:

      R - the amount of reduction;

      FP - the positive value of financial profit before taxation of a controlled foreign company;

      I(2) - income from the provision of services (performance of works) in the Republic of Kazakhstan without the formation of a permanent establishment, received by a controlled foreign company from sources in the Republic of Kazakhstan, subject to corporate income tax in the Republic of Kazakhstan at the source of payment at a rate of 20 percent, provided that financial profit before taxation is determined taking into account the income specified in this subparagraph;

      TAI - the total amount of income;

      3) dividends received by a controlled foreign company from sources in the Republic of Kazakhstan, which are not subject to corporate income tax at the source of payment in accordance with subparagraph 3), paragraph 9 of Article 645 of this Code, provided that the financial profit before tax of the controlled foreign company includes such income;

      4) the amount of dividends received by one controlled foreign company from another controlled foreign company, which are part of the unified organizational structure of the consolidated group.

      At the same time, the financial profit of one controlled foreign company must include such dividends that were previously taxed (subject to taxation in the current period) with corporate income tax on the financial profit of another such controlled foreign company in the Republic of Kazakhstan and (or) reduced in accordance with subparagraphs 3), 5), 6), 7), 8) and 9) of this paragraph or part one of this subparagraph;

      5) the amount of dividends received by a controlled foreign company from a foreign company included in the unified organizational structure of the consolidated group.

      At the same time, the financial profit of such a controlled foreign company must include such dividends that were previously taxed (subject to taxation in the current period) with corporate income tax on the financial profit of another such controlled foreign company in the Republic of Kazakhstan and (or) reduced in accordance with subparagraphs 3), 4), 6), 7), 8) and 9) of this paragraph or part one of this subparagraph;

      6) the amount of reduction determined by the following formula:

      R = FP × (I(6)/TAI), where:

      R - the amount of reduction;

      FP - the positive value of financial profit before taxation of a controlled foreign company;

      I (6) - income in the form of remuneration and (or) from capital gains and (or) in the form of royalties received by a controlled foreign company from sources in the Republic of Kazakhstan, previously subject to corporate income tax in the Republic of Kazakhstan at the source of payment, provided that the financial profit of a controlled foreign company before taxation includes such income;

      TAI - the total amount of income;

      7) the amount of reduction determined by the following formula:

      R = FP × (I(7)/TAI), where:

      R - the amount of reduction;

      FP - the positive value of financial profit before taxation of a controlled foreign company;

      I (7) - income from capital gains received by one controlled foreign company from the sale of another controlled foreign company, which is the founder of a resident of the Republic of Kazakhstan that meets the conditions of subparagraph 7) or 8) of paragraph 9 of Article 645 of this Code, provided that the financial profit of one controlled foreign company includes such income;

      TAI - the total amount of income;

      8) income in the form of remuneration and (or) from capital gains and (or) in the form of royalties received by a controlled foreign company from sources in the Republic of Kazakhstan, not subject to corporate income taxation at the source of payment in accordance with subparagraphs 6), 7), 8) and 9) paragraph 9 of Article 645 of this Code, provided that the financial profit of a controlled foreign company before taxation includes such income;

      9) the amount of dividends received by a controlled foreign company from sources in the Republic of Kazakhstan, previously subject to corporate income tax in the Republic of Kazakhstan at the source of payment, provided that financial profit before taxation includes such dividends;

      10) the amount of dividends received by a controlled foreign company from a foreign company included in the unified organizational structure of the consolidated group. At the same time, the financial profit of such a controlled foreign company must include such dividends received from the sources of the Republic of Kazakhstan, which were previously subject to corporate income tax at the source of payment in the Republic of Kazakhstan and (or) were not subject to corporate income tax at the source of payment in accordance with subparagraph 3), paragraph 9 of Article 645 of this Code.

      The provisions of part one of this paragraph shall not be applied to a controlled foreign company and (or) a permanent establishment of a controlled foreign company that is registered in states with preferential taxation.

      5. If the duration or start and end dates of a reporting period in a foreign country and a reporting taxable period in the Republic of Kazakhstan, determined in accordance with Article 314 of this Code, do not coincide, a taxpayer is obliged to adjust the financial profit of each controlled foreign company or financial profit of each permanent establishment of the controlled foreign company subject to taxation in the Republic of Kazakhstan, by applying adjustment coefficients (C1, C2) as follows:

      P1, P2, …, Pn = Pн × C1 + Pt+1 × C2,

      C1 = RP (СН)1 / RP (СН)3,

      C2 = RP (СН)2 / RP (СН)3, where:

      P1, P2, …, Pn - the positive amount of financial profit of each controlled foreign company or each permanent establishment of a controlled foreign company subject to taxation in the Republic of Kazakhstan;

      Pt - the positive amount of the financial profit of a controlled foreign company or financial profit of a permanent establishment of a controlled foreign company subject to taxation in the Republic of Kazakhstan for one reporting period within the frames of the reporting taxable period in the Republic of Kazakhstan;

      Pt+1 - the positive amount of the financial profit of a controlled foreign company or financial profit of a permanent establishment of a controlled foreign company subject to taxation in the Republic of Kazakhstan for another reporting period within the frames of the reporting taxable period in the Republic of Kazakhstan;

      RP (СН)1 - the number of months of one reporting period in a foreign country within which a resident owns participatory interests or has control in a controlled foreign company within the frames of the reporting taxable period in the Republic of Kazakhstan;

      RP (СН)2 - the number of months of the next reporting period in a foreign country within which the resident owns participatory interests or has control in a controlled foreign company within the frames of the reporting taxable period in the Republic of Kazakhstan;

      RP (СН)3 - the total number of months of the reporting period in a foreign country.

      If a resident owns participatory interests or has control in a controlled foreign company for an incomplete reporting period (less than twelve months), the resident has the right to adjust the financial profit of each controlled foreign company or financial profit of each permanent establishment of a controlled foreign company subject to taxation in the Republic of Kazakhstan, as follows:

      P1, P2, …, Pn = P × RP (СН)4 / RP (СН)3, where:

      P1, P2, …, Pn - the positive amount of financial profit of each controlled foreign company or each permanent establishment of a controlled foreign company subject to taxation in the Republic of Kazakhstan;

      P - the positive amount of the financial profit of a controlled foreign company or permanent establishment of a controlled foreign company subject to taxation in the Republic of Kazakhstan for the reporting period;

      RP (СН)3 - the total number of months of the reporting period in a foreign country;

      RP (СН)4 - the number of months of the reporting period in a foreign country within which the resident owns participatory interests or has control in a controlled foreign company within the frames of the reporting taxable period in the Republic of Kazakhstan.

      6. The amount of financial profit of each controlled foreign company or financial profit of each permanent establishment of a controlled foreign company subject to taxation in the Republic of Kazakhstan denominated in foreign currency shall be recalculated by the resident in tenge using the arithmetic-mean market exchange rate for the reporting period.

      7. The coefficient of direct participation or direct control of a resident in each controlled foreign company is determined using the following formula:

      D1, D2, …, Dn = Х/100 %, where:

      D1, D2, …, Dn - coefficient of direct participation or direct control of the resident in each controlled foreign company;

      X - the share of direct participation or direct control of the resident in each controlled foreign company, in percentage terms.

      The coefficient of indirect participation or indirect control of a resident in each controlled foreign company is determined using the following formula:

      I1, I2, …, In = Х1/100 % х Х2/100 % х...х Хn/100 %, where:

      I1, I2, …, In - coefficient of indirect participation or indirect control of the resident in each controlled foreign company;

      X1 - the share of direct participation or direct control of the resident in the person through which indirect participation or indirect control is exercised, in percentage terms;

      Х2, ... - the share of direct participation or direct control of each previous person in each successive person in the appropriate sequence, through whom indirect participation or indirect control is exercised, in percentage terms;

      Хn - the share of direct participation or direct control of a previous person in a controlled foreign company, in percentage terms.

      The coefficient of constructive participation or constructive control of a resident in each controlled foreign company is calculated in one of the following orders:

      1) coefficient of direct participation or direct control of a resident in a controlled foreign company

      plus

      coefficient of indirect participation or indirect control of a resident in a controlled foreign company;

      2) coefficient of direct and (or) indirect participation or direct and (or) indirect control of a resident in a controlled foreign company

      plus

      coefficient of direct and (or) indirect participation or direct and (or) indirect control of a controlled person in a controlled foreign company provided that the controlled person is an immediate family member of the resident and is a resident of the Republic of Kazakhstan.

      In case of constructive ownership by a resident individual of participatory interests or if a resident individual has constructive control in a controlled foreign company with the participation of resident immediate family members who have not reached the age of majority, the provisions of this article shall apply to such constructive ownership or such constructive control. In case of constructive ownership by a resident individual of participatory interests or if a resident individual has constructive control in a controlled foreign company with the participation of resident immediate family members who have reached the age of majority and (or) retirement, the provisions of this paragraph apply to such constructive ownership or such constructive control given written consent of such immediate family members. Without written consent of such an immediate family member (immediate family members), the tax obligation, in accordance with this chapter, shall be fulfilled by each person (the resident and such an immediate family member (members) of the resident) independently in proportion to the ownership interest or control in the controlled foreign company if the aggregate participatory interest of the resident and such an immediate family member (members) in a controlled foreign company exceeds 25 percent or the resident and such an immediate family member (members) have joint control in a controlled foreign company.

      8. The provisions of this article apply to a permanent establishment of a controlled foreign company.

      9. The provisions of this article shall apply irrespective of reliefs, investment tax preferences, the most favored nation treatment granted to a resident and (or) established by the legislation of the Republic of Kazakhstan for a resident, as well as other taxation conditions that are more favorable than those provided for by this Code.

      10. For the purposes of this Article, confirming documents mean the following documents:

      1) for the application of subparagraph 1) of part one of paragraph 3-1 of this Article, copies of documents allowing to determine the amount of financial profit before taxation for the reporting period of a controlled foreign company or a permanent establishment of a controlled foreign company. Such documents shall be the statements from bank accounts of a controlled foreign company or a permanent establishment of a controlled foreign company, primary documents confirming the transactions performed in accordance with the business practices of a controlled foreign company or a permanent establishment of a controlled foreign company;

      2) for the application of subparagraph 2) of part one of paragraph 3-1 of this Article:

      copies of monthly statements in paper and (or) electronic form from all bank accounts of a controlled foreign company or a permanent establishment of a controlled foreign company for the reporting period;

      an official document issued by a bank and (or) a document certified by the signature of the first head (or a person authorized to sign financial statements) of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, disclosing the information provided for in part two of subparagraph 2) of part one of paragraph 3-1 of this Article, and containing information about all bank accounts of a controlled foreign company or a permanent establishment of a controlled foreign company;

      3) for the application of subparagraph 1) of part one of paragraph 4 of this Article:

      a copy of the approved financial statements of a controlled foreign company;

      a document certified by the signature of the first head (or a person authorized to sign the financial statements) of a controlled foreign company, containing a breakdown of the income and expenses of each branch of a controlled foreign company included in the financial profit of a controlled foreign company, indicating the business identification numbers of such branches, or an explanatory note to the audited financial statements, certified by the person who audited the financial statements of a controlled foreign company, containing a breakdown of the income and expenses of each branch of a controlled foreign company included in the financial profit of a controlled foreign company, indicating the business identification numbers of such branches;

      4) for the application of subparagraph 2) of part one of paragraph 4 of this Article:

      a copy of the approved financial statements of a controlled foreign company or permanent establishment of a controlled foreign company;

      a document certified by the signature of the first head (or a person authorized to sign financial statements) of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, containing a breakdown of income from the provision of services (performance of works) in the Republic of Kazakhstan without the formation of a permanent establishment of a controlled foreign company, in breakdown by amounts and customers, indicating business identification numbers and (or) individual identification numbers, or an explanatory note to the audited financial statements, certified by the person who audited the financial statements of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, containing a breakdown of income from the provision of services (performance of works) in the Republic of Kazakhstan without the formation of a permanent establishment of a controlled foreign company, in the context of amounts and customers, indicating business identification numbers and (or) individual identification numbers;

      5) for the application of subparagraphs 3), 4), 5), 9) and 10) of the first part of paragraph 4 of this Article:

      copies of a document (documents) confirming the distribution of dividends of a controlled foreign company;

      a document certified by the signature of the first head (or a person authorized to sign financial statements) of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, confirming the distribution and payment of dividends from sources in the Republic of Kazakhstan by a controlled foreign company and (or) foreign company to another controlled foreign company applying the reduction (in case of application of subparagraphs 3), 9) and 10) of part one of paragraph 4 of this Article), or an explanatory note to the audited financial statements, certified by the person who audited the financial statements of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, confirming the distribution and payment of dividends from sources in the Republic of Kazakhstan by a controlled foreign company and (or) by a foreign company to another controlled foreign company applying the reduction (in case of application of subparagraphs 3), 9) and 10) of part one of paragraph 4 of this Article);

      a copy of the approved financial statements of a controlled foreign company or a permanent establishment of a controlled foreign company;

      a document certified by the signature of the first head (or a person authorized to sign financial statements) of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, containing information on dividends received from subsidiaries (associated) of a controlled foreign company, broken down by amounts and names of companies, distributing dividends, indicating the registration number in the country of residence, or an explanatory note to the audited financial statements, certified by the person who audited the financial statements of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, containing information on dividends received from subsidiaries (associated) organizations of a controlled foreign company, broken down by amounts and names of companies distributing dividends, indicating the registration number in the country of residence;

      a document certified by the signature of the first head (or a person authorized to sign financial statements) of a resident, containing information about the unified organizational structure of the consolidated group, indicating the names, registration numbers in the country of residence, their geographical location (names of states (territories), sizes of participation shares (voting shares) of all participants in the unified organizational structure of the consolidated group;

      6) for the application of subparagraphs 6), 7) and 8) of part one of paragraph 4 of this Article:

      a copy of the approved financial statements of a controlled foreign company or a permanent establishment of a controlled foreign company;

      a document certified by the signature of the first head (or a person authorized to sign financial statements) of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, containing a breakdown of income in the form of remuneration, royalties from sources in the Republic of Kazakhstan, broken down by amounts and names of residents of the Republic of Kazakhstan, who paid income, indicating business identification numbers and (or) individual identification numbers (in case of application of subparagraphs 6) and 8) of part one of paragraph 4 of this Article, in relation to income in the form of remuneration, royalties), or an explanatory note to the audited financial statements certified by the person who audited the financial statements of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, containing a breakdown of income in the form of remuneration, royalties from sources in the Republic of Kazakhstan, broken down by amounts and names of residents of the Republics and Kazakhstan, who paid income, indicating business identification numbers and (or) individual identification numbers (in case of application of subparagraphs 6) and 8) of part one of paragraph 4 of this Article, in relation to incomes in the form of remuneration, royalties);

      a document certified by the signature of the first head (or a person authorized to sign financial statements) of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, containing a breakdown of income in the form of value added, broken down by amounts, names and assets sold, including those located in Republic of Kazakhstan, indicating the registration numbers in the country of residence (in case of application of subparagraphs 6), 7) and 8) of part one of paragraph 4 of this Article, in relation to income in the form of value added), or an explanatory note to the audited financial statements, certified by a person who audited the financial statements of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, containing a breakdown of income in the form of value added, broken down by amounts, names and assets sold, including those located in the Republic of Kazakhstan, indicating registration numbers in the country of residence (in case of application of subparagraphs 6), 7) and 8) of part one of paragraph 4 of this Article, in relation to income in the form of value added);

      a document certified by the signature of the first head (or a person authorized to sign financial statements) of a resident, containing information about the unified organizational structure of a consolidated group, indicating the names, registration numbers in the country of residence, their geographical location (names of states (territories), sizes of participation shares (voting shares) of all participants in the unified organizational structure of a consolidated group;

      copies of title documents of a resident of the Republic of Kazakhstan that meets the conditions of subparagraph 7) or 8) of paragraph 9 of Article 645 of this Code;

      7) for the application of paragraph 11) of part one of paragraph 2 of this Article:

      a copy of the approved financial statements of a controlled foreign company or a permanent establishment of a controlled foreign company;

      a document certified by the signature of the first head (or a person authorized to sign financial statements) of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, disclosing the ratio of passive income to the total amount of income, by each type of passive income and the amounts included in the total amount of income, indicating the registration number of the customer in the country of residence, or an explanatory note to the audited financial statements certified by the person who audited the financial statements of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, disclosing the ratio of passive income to the total amount of income, in the context of each type of passive income and the amounts included in the total amount of income, indicating the registration number of the customer in the country of residence.

      The documents specified in this paragraph, or copies thereof, must be available to the resident (with mandatory translation into Kazakh or Russian, if necessary), applying the provisions of paragraphs 3-1 and 4 of this Article.

      11. A resident shall be obliged to submit a transformation document to the authorized body no later than ten working days after submitting a corporate or individual income tax declaration, which includes the total profit of controlled foreign companies or permanent establishments of controlled foreign companies.

      For the purposes of this section, a transformation document is a document certified by the signature and seal (if any) of a resident (or a person authorized to sign on the basis of a notarized power of attorney), containing the following information:

      1) a unified organizational structure of a consolidated group, of which the resident is a participant (shareholder), reflecting the names of all participants of a consolidated group and their geographical location (names of the states (territories) where the participants of a consolidated group are created (established), the size of participation shares, numbers of the state and tax registration of all members of the consolidated group (if tax registration is available);

      2) financial profit and the total amount of income of each controlled foreign company and (or) permanent establishment of a controlled foreign company;

      3) the ratio of passive income to the total amount of income of each controlled foreign company or a permanent establishment of a controlled foreign company, in the context of each type of passive income and the amounts included in the total amount of income, indicating the registration number of the customer in the country of residence (in case of application of passage eleven of part one of paragraph 2 of this Article);

      4) the loss of each controlled foreign company or a permanent establishment of a controlled foreign company that arose in two periods consecutively preceding the reporting period, indicating the amounts and year of the loss (in case of application of passage twelve of part one of paragraph 2 of this Article);

      5) each type of income and expense excluded from the total amount of income or financial profit before taxation of a controlled foreign company or a permanent establishment of a controlled foreign company, broken down by amounts (in case of application of subparagraph 9-1) of paragraph 4 of Article 294 of this Code or part two of paragraph 3 of this Article);

      6) financial profit (loss) for the reporting period of each subsidiary (associated, joint) organization, consolidated in the consolidated financial profit (consolidated loss) according to the consolidated financial statements of a controlled foreign company, broken down by amounts, names and registration numbers in the country of residence of subsidiaries (associated, joint) organizations (in case of application of part three of paragraph 3 of this Article);

      7) financial profit (loss) for the reporting period of each subsidiary (associated, joint) organization upon its consolidation from the consolidated financial profit (consolidated loss) according to the consolidated financial statements of the parent company for the reporting period, which is subject to increase (decrease) by the amount of financial profit ( losses) from intra-group transactions when they are excluded during consolidation, broken down by amounts, names and registration numbers in the country of residence of subsidiaries (associated, joint) organizations (in case of application of part four of paragraph 3 of this Article);

      8) bank accounts of a controlled foreign company or a permanent establishment of a controlled foreign company, indicating the total amount of money received for the reporting period, broken down by bank account numbers, the name of a financial organization and its geographical location (names of states (territories) (in case of application of paragraph 3- 1 of this Article);

      9) receipt of money to the bank accounts of a controlled foreign company or a permanent establishment of a controlled foreign company during the reporting period from other bank accounts of this controlled foreign company or its permanent establishment (internal and interbank money transfers) indicating the numbers of bank accounts, amounts and dates of transactions (in case of application of paragraph 3-1 of this Article);

      receipt and (or) return of borrowed funds, with the exception of interests on loans and penalties, fines, indicating the numbers of bank accounts, amounts and dates of transactions (in case of application of paragraph 3-1 of this Article);

      receipt of erroneously credited money, subject to return in the current tax period (in case of application of paragraph 3-1 of this Article);

      receipt of money as a contribution to the authorized capital, indicating the numbers of bank accounts, amounts and dates of transactions (in case of application of paragraph 3-1 of this Article);

      10) incomes and expenses of each branch of a controlled foreign company, included in the financial profit of a controlled foreign company, indicating the business identification numbers of such branches (in case of application of subparagraph 1) of part one of paragraph 4 of this Article);

      11) income from the provision of services (performance of works) in the Republic of Kazakhstan without the formation of a permanent establishment of a controlled foreign company in the context of amounts and customers, indicating business identification numbers and (or) individual identification numbers (in case of application of subparagraph 2) of part one of paragraph 4 of this Article);

      12) the structure of receipt of dividends by a controlled foreign company, reflecting the distribution of such dividends from the original source (in case of application of subparagraphs 3), 4), 5), 9) and 10) of part one of paragraph 4 of this Article).

      For the purposes of part one of this subparagraph, the structure must contain the name of persons other than individuals, and also contain the following information about each participant in the structure:

      amounts and periods of distribution of dividends;

      registration numbers in the country of residence;

      the amount of financial profit for the periods in which dividends are distributed;

      13) incomes in the form of remuneration, royalties from sources in the Republic of Kazakhstan in the context of amounts and names of residents of the Republic of Kazakhstan who paid incomes, indicating business identification numbers and (or) individual identification numbers (in case of application of subparagraphs 6) and 8) of part one paragraph 4 of this Article, in relation to incomes in the form of remuneration, royalties);

      14) income in the form of value added in the context of amounts, names and assets sold, including those located in the Republic of Kazakhstan, indicating registration numbers in the country of residence (in case of application of subparagraphs 6), 7) and 8) of part one of paragraph 4 of this Article, in relation of income in form of value added);

      15) in case of application of paragraph 4 of Article 303, paragraph 2 of Article 359 and paragraph 2 of Article 638 of this Code:

      the amount of payment in the foreign state in which a controlled foreign company and (or) a permanent establishment of a controlled foreign company is registered, foreign income tax on the financial profit of a controlled foreign company and (or) a permanent establishment of a controlled foreign company;

      withholding and transfer to the budget of a foreign state (foreign states) of tax at the source of payment from income (incomes) included in financial profit before taxation of a controlled foreign company and (or) a permanent establishment of a controlled foreign company;

      inclusion in financial profit before taxation of income (incomes) taxed at the source of payment.

      12. Is excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 382-VI (shall be enforced from 01.01.2020).

      13. Failure to include in the taxable income of a resident legal entity or the annual income of a resident individual of the financial profit from a tax declaration of a controlled foreign company or financial profit of a permanent establishment of a controlled foreign company subject to taxation in the manner specified in this article or understatement of the amount of such financial profit of a controlled foreign company or a permanent establishment of a controlled foreign company in the resident’s tax declaration is punishable by the laws of the Republic of Kazakhstan.

      14. Is excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2020).

      15. The resident is not held liable and is exempt from the accrual of a penalty provided that all of the following requirements are met:

      1) if pursuant to the exchange of information with the competent or authorized body of a foreign state in accordance with the international treaty, based on the data available to the authorized body in accordance with paragraph 16 of this article, the authorized body received the following information:

      on a resident’s ownership of participatory interests directly or indirectly, or constructively or if a resident has direct or indirect, or constructive control in a controlled foreign company;

      on the effective income tax rate;

      on financial profit before tax of a controlled foreign company or permanent establishment of a controlled foreign company;

      2) if it is impossible for a resident to obtain the information specified in subparagraph 1) of part one of this paragraph on his/her own;

      3) if a resident submits to the relevant tax authority a statement of participation (control) in a controlled foreign company and a corporate or individual income tax declaration for a previous and (or) reporting taxable period (periods), including financial income of a controlled foreign company or financial profit of a permanent establishment of a controlled foreign company subject to taxation in the taxable income of a resident legal entity or annual income of a resident individual, within the period specified in a tax authority’s notification.

      The impossibility to obtain information is understood to mean the combination of the following conditions:

      1) sending requests by a resident more than once independently and (or) through a controlled person to a controlled foreign company and not receiving answers to their requests regarding the size of the participation share or control in a controlled foreign company and (or) submission of approved financial statements and (or) audited financial statements of a controlled foreign company or a permanent establishment of a controlled foreign company for the relevant period(s);

      2) the lack of information on financial statements of a controlled foreign company or a permanent establishment of a controlled foreign company on Internet resources, in the media and other sources of information because of non-publicity of a controlled foreign company.

      16. If it is impossible for a resident to obtain information on his own, the resident shall have the right to apply with a request to the authorized body to send a request to the competent or authorized body of a foreign state with which the Republic of Kazakhstan has an international treaty, in terms of obtaining from him the following information and (or) documents:

      1) on the size of the resident’s participatory interest or the resident’s control in a controlled foreign company;

      2) on the effective tax rate for the profits of a controlled foreign company or a permanent establishment of a controlled foreign company for the relevant period (periods) (if necessary);

      3) on financial profit before tax of a controlled foreign company or permanent establishment of a controlled foreign company for the relevant period (periods) (if necessary);

      4) on financial statements of an audited controlled foreign company or a permanent establishment of an audited controlled foreign company for the relevant period (periods).

      To his/her/its application to the authorized body, a resident attaches information on a controlled foreign company disclosing all the involved controlled persons through which indirect or constructive participation or indirect or constructive control is exercised. The resident may also attach copies of requests sent to a controlled foreign company on his/her/its own or through a controlled person for the provision of information and (or) documents specified in this paragraph by a controlled foreign company.

      17. When exercising tax control, a tax authority shall have the right to request the audited financial statements of a controlled foreign company and (or) a permanent establishment of a controlled foreign company from a resident.

      The resident shall be obliged to submit audited financial statements (with mandatory translation into Kazakh or Russian) within two hundred and fifty calendar days from the date of sending the request.

      Upon receipt of the audited financial statements, the tax authority shall have the right to recalculate the financial profit of a controlled foreign company or a permanent establishment of a controlled foreign company if there are discrepancies with the approved financial statements.

      If audited financial statements are not submitted after the expiration of the period specified in part two of this paragraph, the tax authority shall have the right to recalculate the financial profit of a controlled foreign company or a permanent establishment of a controlled foreign company in the manner prescribed by paragraph 3-1 of this Article.

      Footnote. Article 297 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2020); dated 11.07.2022 № 135-VII (shall be enforced from 01.01.2023).

Article 298. Statement of participation (control) in a controlled foreign company

      1. A resident shall be obliged to submit an application for participation (control) in a controlled foreign company no later than March 31 of the year following the reporting tax period.

      An application for participation (control) in a controlled foreign company shall be submitted as of December 31 of the reporting tax period to the tax authority in the form established by the authorized body.

      The provisions of this paragraph shall not be applied to the residents who meet the requirements of subparagraph 1) of paragraph 1 of Article 296 of this Code.

      2. A resident shall submit an application for participation (control) in a controlled foreign company to the tax authority at the place of residence or location.

      3. In case of incomplete information, inaccuracies or errors in submitted statement of participation (control) in a controlled foreign company, a resident has the right to submit an amended statement with account of updated information.

      4. If a tax authority has information, including that from the competent or authorized body of a foreign country received due to the exchange of information for tax purposes in accordance with an international treaty to which the Republic of Kazakhstan is a party, evidencing that the resident owns participatory interests directly or indirectly or constructively, or has direct or indirect or constructive controlling interest in a controlled foreign company, and if such a resident failed to submit a statement of participation (control) in a controlled foreign company within the established time limits in accordance with this article, the tax authority shall send to this resident taxpayer a notice of elimination of violations of the tax legislation of the Republic of Kazakhstan, containing the following information:

      1) the name or the last name, first name, patronymic (if it is indicated in an identity document) of the resident to whom the notice is sent;

      2) the name of a controlled foreign company or permanent establishment of a controlled foreign company concerning which the tax authority has information evidencing that the resident owns participatory interests directly or indirectly or constructively, or has direct, indirect or constructive controlling interest in a controlled foreign company;

      3) the numbers of state and (or) tax registration of a controlled foreign company or permanent establishment of a controlled foreign company (if any tax registration);

      4) description of grounds, available to the tax authorities, allowing to recognize a resident as owning a participating interest or controlling interest in a controlled foreign company;

      5) the demand to submit a statement of participation (control) in a controlled foreign company;

      6) the demand to submit a corporate or individual income tax declaration reflecting a tax obligation in it in accordance with Article 297 of this Code.

      5. If a resident admits violations indicated in the notice of elimination of violations of the tax legislation of the Republic of Kazakhstan, he/she/it shall submit to the relevant tax authority a statement of participation (control) in a controlled foreign company within thirty business days from the receipt of the notice of elimination of violations of the tax legislation of the Republic of Kazakhstan, a tax declaration regarding the inclusion of a tax obligation, arising in accordance with Article 297 of this Code, for the period of ownership of participating interests directly or indirectly or constructively or of direct or indirect or constructive controlling interest in a controlled foreign company.

      6. In case of disagreement with the violations indicated in the notice, a resident submits one of the following documents:

      1) written explanation of the revealed violations in hard or soft copy - to the tax authority that sent a notice of elimination of violations of the tax legislation of the Republic of Kazakhstan;

      2) a complaint against actions (inaction) of tax officials that sent a notice of elimination of violations of the tax legislation of the Republic of Kazakhstan - to the authorized body or court.

      In this case, the resident is obliged to submit, along with explanations, documents proving that he/she/it does not own participatory interests directly or indirectly or constructively or that he/she/it has no direct or indirect or constructive controlling interest in a controlled foreign company.

      7. The tax authority is obliged to consider the explanations and supporting documents provided by the resident.

      8. A resident taxpayer is recognized to own participatory interests directly or indirectly or constructively or have direct or indirect or constructive controlling interest in a controlled foreign company if one of the following conditions is observed:

      in case of no complaint against actions (inaction) of tax officials that sent the notice, and in case of the taxpayer’s failure to execute the notice;

      in case of no grounds denying the information, specified in paragraph 4 of this article, on the resident’s ownership of participatory interest directly or indirectly or constructively, or on direct or indirect or constructive controlling interest in a controlled foreign company pursuant to the consideration of explanations and supporting documents of the resident taxpayer, which are and (or) were available to the tax authority.

      If in accordance with this chapter, a resident is recognized as owning participatory interests directly or indirectly or constructively or as having direct or indirect or constructive controlling interest in a controlled foreign company, the provisions of this chapter shall apply to such a resident. In this case, a tax authority sends to such a resident taxpayer a decision to recognize him/her/it as directly or indirectly or constructively owning participatory interests or having direct or indirect or constructive controlling interest in a controlled foreign company within three business days from the decision on such recognition.

      9. A resident taxpayer who is recognized as owning participatory interests directly or indirectly or constructively or having direct or indirect or constructive controlling interest in a controlled foreign company has the right to appeal against this decision to the authorized body within fifteen business days from the receipt of such a decision.

      10. The provisions of paragraph 8 of this article also apply to cases that simultaneously meet the following requirements:

      1) a resident is refused to satisfy the complaint by:

      court;

      a higher-level tax authority;

      the authorized body;

      2) if the taxpayer fails to execute the notice of elimination of violation of the tax legislation of the Republic of Kazakhstan or there is a tax authority’s decision to recognize the resident taxpayer as owning participatory interests directly or indirectly or constructively or having direct or indirect or constructive control interest in a controlled foreign company.

      11. The provisions of paragraphs 4 - 10 of this article shall also apply to cases when a resident submitted a statement of participation (control) in a controlled foreign company on time, but failed to provide information on one or more controlled foreign companies.

      Footnote. Article 298 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2020).

Chapter 31. LOSSES

Article 299. The definition of a loss

      1. A loss from entrepreneurial activity is recognized as:

      1) excess of deductions over total annual income with account of adjustments provided for in Article 241 of this Code;

      2) loss from the sale of an enterprise as a property complex.

      2. A loss from the sale of securities and participatory interests shall be:

      1) a negative difference between the sales value and the original value – with regard to securities, except for debt securities;

      2) a negative difference between the sales value and the purchase value with account of the discount and (or) premium amortization as of the date of sale – with regard to debt securities;

      3) a negative difference between the sales value and original value of the participatory interests - with regard to participatory interests.

      3. A loss from a derivative financial instrument is defined as excess of expenses over proceeds that are determined in accordance with Articles 278 and 279 of this Code.

      Unless otherwise established by this paragraph, a loss from a derivative financial instrument is recognized as of the day of execution, early termination or other termination of rights, and also as of the day of settlement of a transaction for a derivative financial instrument, the requirements under which compensate, in whole or in part, the obligations under an earlier settled transaction for a derivative financial instrument.

      A loss from a swap, and also from another derivative financial instrument, the validity of which exceeds twelve months from the date of its conclusion, the execution of which provides for payments before the expiry date of a financial instrument, the amount of which depends on the price, currency, interest rates, indices and another indicator established by such a derivative financial instrument, is recognized in each taxable period in which excess specified in part one of this paragraph occurs.

      In this case, a loss from a derivative financial instrument used for purposes other than those for hedging or delivery of an underlying asset is carried forward in the manner specified in paragraph 12 of Article 300 of this Code.

      A loss from a derivative financial instrument used for hedging purposes is accounted for in accordance with Article 280 of this Code.

      4. A loss from the sale of land plots, construction in progress, uninstalled equipment, except for assets purchased for state needs in accordance with the laws of the Republic of Kazakhstan, is the negative difference between the sales value and the initial value of such assets.

      4-1. The loss on the intellectual property object referred to in paragraph 4-3 of Article 293 and paragraph 4 of Article 709 of this Code is excess of the deductions provided for in this section over the total annual income, taking into account the adjustments specified in Article 241 of this Code. The loss shall be determined for each intellectual property object.

      5. Losses specified in paragraphs 2, 3, 4 and 4-1 of this article are not the losses from entrepreneurial activity, nor are losses from the disposal of Group I fixed assets.

      Footnote. Article 299 as amended by the Law of the Republic of Kazakhstan dated02.04.2019 № 241-VI (shall be enforced from 01.01.2019); dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2023).

Article 300. Loss carryforward

      1. Losses from entrepreneurial activity, as well as losses from the disposal of fixed assets of group I and losses from the sale of construction in progress, uninstalled equipment, except for assets purchased for state needs in accordance with the laws of the Republic of Kazakhstan, are carried forward to the coming ten years inclusively, to cover them from taxable income in these taxable periods.

      The taxable income of controlled foreign companies and permanent establishments of controlled foreign companies, with the exception of those registered in states with preferential taxation shall be reduced by the amount of losses from entrepreneurial activities in the Republic of Kazakhstan incurred during the reporting and two previous tax periods consecutively preceding the reporting tax period. Losses accounted for in the current and (or) previous periods at the expense of taxation objects determined by Article 223 of this Code shall not be taken into account

      2. Losses from the sale of land plots, except for land plots purchased for state needs in accordance with the laws of the Republic of Kazakhstan, are offset by income from the increase in value obtained from the sale of such assets.

      If these losses cannot be compensated in the period in which they occurred, then they can be carried forward to the coming ten years inclusively and offset by income from the increase in value obtained from the sale of land.

      3. Unless otherwise established by this article, losses arising from the sale of securities are offset by income from the increase in value obtained in the sale of other securities, except for income from the increase in value obtained in the sale of securities specified in paragraphs 4, 5, 6 and 7 of this article.

      If these losses cannot be offset in the period in which they occurred, then they can be carried forward to the coming ten years inclusively and offset by income from the increase in value obtained from the sale of other securities, unless otherwise established by this article.

      4. Losses arising from the sale of shares, participatory interests in a resident legal entity or a consortium established in the Republic of Kazakhstan are offset by income from the increase in value in the sale of shares, participatory interests in a resident legal entity or consortium established in the Republic of Kazakhstan. This paragraph applies provided all of the following requirements are met:

      the taxpayer has been holding shares or participatory interests for more than three years as of the day of sale of these shares or participatory interests;

      such an issuing legal entity or such a legal entity, a participatory interest in which is being sold, or a participant in such a consortium, which sells a participatory interest in such a consortium, is not a subsoil user;

      the property of persons (a person), who are (is) subsoil users (subsoil user), in the value of the assets of such an issuing legal entity or such a legal entity, a participatory interest in which is being sold, or in the total value of assets of consortium participants, a participatory interest in which is being sold, is not more than 50 percent as of the day of such a sale.

      The period of the taxpayer’s ownership of shares or participatory interests specified in this paragraph is determined cumulatively with account of the terms of ownership of shares or participatory interests by former owners if such shares or participatory interests are received by the taxpayer as a result of reorganization of former owners.

      For the purposes of this sub-paragraph, a subsoil user shall not be recognized as a subsoil user who is such solely because of the possession of the right to extract groundwater and (or) widespread minerals for their own needs, as well as a subsoil user exercising during the twelve month period preceding the first day of the month in which shares or participatory interest, subsequent processing (after primary processing) of at least 50 percent of the mineral raw materials mined for the specified period, including coal, at its own and (or) owned by a resident legal entity that is a related party, production facilities located in the Republic of Kazakhstan.

      When determining the volume of mineral raw materials, including coal, sent for further processing, it is necessary to take into account raw materials:

      directly going to produce goods obtained as a result of any processing following primary processing;

      used in the production of primary processing products for the purpose of its further after-treatment.

      In this case, the share of property of persons (a person) that are (is) subsoil users (a subsoil user) in the value of assets of a legal entity or consortium whose shares or participatory interests are being sold, is determined in accordance with Article 650 of this Code.

      Paragraph 4-1 shall remain in force before 01.01.2029 in accordance with the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VI.

      4-1.Losses arising from the sale of shares issued by legal entities specified in Subparagraph 6) of Paragraph 1 of Article 293 of this Code, participatory interests in legal entities specified in Subparagraph 6) of Paragraph 1 of Article 293 of this Code shall be compensated for account of increment of value in sale shares issued by legal entities specified in Subparagraph 6) of Paragraph 1 of Article 293 of this Code; participatory interests in legal entities specified in Subparagraph 6) of Paragraph 1 of Article 293 of this Code.

      5. Losses arising from the sale through open bids at a stock exchange in the territory of the Republic of Kazakhstan of securities that are in official lists of this stock exchange as of the day of sale are offset by income from the increase in value of securities that are in official lists of a stock exchange in the territory of the Republic of Kazakhstan when sold through open bids at this stock exchange as of the day of sale.

      6. Losses arising from the sale of government-issued securities are offset by income from the increase in value in the sale of government-issued securities.

      7. Losses arising from the sale of agency bonds are offset by income from the increase in value in the sale of agency bonds.

      8. If the losses specified in paragraphs 4, 5, 6 and 7 of this article cannot be offset in the period in which they occurred, they are not carried forward to subsequent taxable periods.

      9. Losses of a special financing company from an activity carried out in accordance with the legislation of the Republic of Kazakhstan on project financing and securitization may be carried forward in securitization transactions within the circulation period of bonds secured with allocated assets.

      10. Losses arising from the application of a special tax regime for producers of agricultural products, aquaculture products (fish farming) and agricultural cooperatives are not carried forward to subsequent taxable periods.

      Paragraph 11 is in effect until 01.01.2027 according to Law of the Republic of Kazakhstan № 121-VI as of 25.12.2017.

      11. Losses of a bank’s subsidiary acquiring doubtful and bad assets of its parent bank are not carried forward to subsequent taxable periods.

      12. Losses from derivative financial instruments used for purposes other than those for hedging or delivery of an underlying asset are offset by income from derivative financial instruments used for purposes other than those for hedging or delivery of an underlying asset.

      If such losses cannot be offset in the period in which they occurred, they may be carried forward to the coming ten years inclusively and offset by income from derivative financial instruments used for purposes other than those for hedging or delivery of an underlying asset.

      13. Losses from entrepreneurial activity of a legal entity, except for that specified in paragraph 14 of this article, on an activity for which this Code provides for the reduction of corporate income tax calculated in accordance with Article 302 of this Code by 100 percent, are not carried forward to subsequent taxable periods.

      14. Losses of an organization implementing a priority investment project within the framework of an investment contract concluded in accordance with the legislation of the Republic of Kazakhstan in the field of entrepreneurship shall not be carried forward to taxable periods following the taxable period in which such an investment contract is terminated.

      15. Losses on the intellectual property object referred to in paragraph 4-3 of Article 293 and paragraph 4 of Article 709 of this Code shall be compensated in subsequent tax periods at the expense of taxable income on each intellectual property object within the statute of limitations.

      Footnote. Article 300 as amended by the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VI (shall be enforced from 01.01.2019); dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2020); dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2023).

Article 301. Loss carryforward in the course of reorganization

      1. Losses carried forward in connection with reorganization through division or separation are distributed among new taxpayers in proportion to the specific weight of the value of assets transferred on the basis of the separation balance sheet in the value of the assets of the legal entity under reorganization as of the date preceding that of drawing up the separation balance sheet and are carried forward in the order determined by Article 300 of this Code.

      2. In case of reorganization of a legal entity through merger or incorporation in accordance with the decision of the Government of the Republic of Kazakhstan, losses of the reorganized legal entity shall be transferred to the successor one time in each case of reorganization and carried forward by the legal successor in the order determined by Article 300 of this Code.

Chapter 32. THE ORDER FOR CALCULATION AND TIMING OF PAYMENT OF CORPORATE INCOME TAX

Article 302. Calculation of corporate income tax

      1. Corporate income tax, except for corporate income tax on net income and corporate income tax withheld at the source of payment, is calculated for a taxable period as follows:

      the product of the rate established by paragraphs 1 or 2 of Article 313 of this Code and taxable income reduced by the amount of income and expenses provided for in Article 288 of this Code, and also reduced by the amount of losses carried forward in accordance with Article 300 of this Code

      plus

      the product of rate established by paragraph 1-1 of Article 313 of this Code and the object of taxation determined by subparagraph 4) of Article 223 of this Code, reduced by the amount of losses carried forward in accordance with part two of paragraph 1 of Article 300 of this Code,

      plus

      the product of rate established by paragraph 1-1 of Article 313 of this Code and the object of taxation determined by subparagraph 5) of Article 223 of this Code,

      minus

      the amount of corporate income tax, which is offset against in accordance with Article 303 of this Code,

      minus

      the amount of corporate income tax withheld in the taxable period from the source of payment on income in the form of a winning, which is subject to reduction in accordance with paragraph 2 of this article

      minus

      the amount of corporate income tax withheld at the source of payment on income in the form of remuneration, dividends carried forward from previous taxable periods in accordance with paragraph 3 of this article

      minus

      the amount of corporate income tax withheld in the taxable period from the source of payment on income in the form of remuneration, dividends, which is subject to reduction in accordance with paragraph 2 of this article

      2. The amount of corporate income tax payable to the state budget shall be reduced by the amount of corporate income tax withheld at the source of payment on income in the form of winnings, remuneration, dividends, given documents confirming the withholding of this tax by the source of payment.

      The provisions of this paragraph do not apply to an organization operating in the social sphere, a non-commercial organization with respect to corporate income tax withheld at the source of payment on income in the form of interest on deposits.

      3. If the amount of corporate income tax, withheld at the source of payment on income in the form of remuneration, dividends, is greater than calculated corporate income tax, the difference between the amount of corporate income tax withheld at the source of payment and the amount of calculated corporate income tax payable to the budget is carried forward to the coming ten taxable periods inclusively and sequentially reduces the amounts of corporate income tax payable to the budget in these taxable periods.

      Footnote. Article 302 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced from 01.01.2018); dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2020).

Article 303. Offset of a foreign tax

      1. Unless otherwise provided for by this article, the amounts of taxes, paid outside the Republic of Kazakhstan, on income or profit or another foreign tax similar to the corporate or individual income tax (hereinafter referred to as the foreign income tax, for the purposes of this article) on income received by a resident taxpayer from sources outside the Republic of Kazakhstan are subject to offset against corporate or individual income tax in the Republic of Kazakhstan given a document confirming the payment of such a foreign income tax.

      Such a document is a statement of the amounts of income received from sources in a foreign country and taxes paid, which is issued and (or) certified by a tax authority of a foreign state.

      If a statement of the amounts of income received from sources in a foreign country and taxes paid, which is issued and (or) certified by a tax authority of a foreign state, is drawn up in a foreign language, it is mandatory to provide its translation into Kazakh or Russian certified by a notary in accordance with the procedure established by the Republic of Kazakhstan.

      When applying the amounts of foreign income tax paid in a foreign country against a corporate or individual income tax, a taxpayer may submit the statement specified in this paragraph at the request of a tax authority with a view to conducting an in-house audit.

      2. Foreign income tax is not offset in the Republic of Kazakhstan, which is calculated on the income of a resident taxpayer from sources outside the Republic of Kazakhstan that are:

      exempt from taxation in accordance with the provisions of this Code;

      subject to adjustment in accordance with Article 241 of this Code;

      taxable in the Republic of Kazakhstan in accordance with the provisions of an international treaty, regardless of the fact of payment and (or) withholding of a foreign income tax on such income in a foreign country within the amount of tax paid in excess in a foreign country. In this case, the tax amount paid in excess is defined as the difference between the actually paid amount of the foreign income tax and the amount of the foreign income tax payable in a foreign country in accordance with the provisions of the international treaty.

      3. The size of offset amounts provided for by this article shall be determined for each foreign country separately.

      In this case, the size of the offset amount of the foreign income tax is the smallest amount from the below ones:

      1) the amount of foreign income tax actually paid in a foreign state on income received by a resident taxpayer from sources outside the Republic of Kazakhstan;

      2) the amount of foreign income tax on income from sources outside the Republic of Kazakhstan that is payable in a foreign country in accordance with the provisions of an international treaty of the Republic of Kazakhstan;

      3) the amount of a corporate or individual income tax on income from sources outside the Republic of Kazakhstan, calculated in the Republic of Kazakhstan at the rate established by this Code.

      During the period of limitation of actions established by Article 48 of this Code, a taxpayer shall offset the foreign income tax on income from sources outside the Republic of Kazakhstan in the taxable period in which the specified income is (to be) received.

      In case of income recognition in a foreign country in a taxable period, other than the taxable period in which the specified income is recognized in accordance with this Code, a resident taxpayer has the right to offset the foreign income tax on income from sources outside the Republic of Kazakhstan in the taxable period in which such income is assessed in accordance with the tax legislation of the Republic of Kazakhstan.

      The provision of this paragraph does not apply to the provisions of paragraph 4 of this article.

      4. The amount of income tax on the financial profit of a controlled foreign company or the financial profit of a permanent establishment of a controlled foreign company, calculated according to the following formula, shall be offset against the payment of corporate income tax in the Republic of Kazakhstan:

      To = P × D × Re / 100%, where:

      To - the amount of income tax subject to offset;

      P - positive amount of financial profit of a controlled foreign company or positive amount of financial profit of a permanent establishment of a controlled foreign company, included in the object of taxation of a resident in accordance with Article 223 of this Code;

      D - coefficient of direct or indirect or constructive participation or direct or indirect or constructive control of a resident in a controlled foreign company, determined in accordance with Article 297 of this Code;

      Re - effective rate determined in accordance with subparagraph 12) of paragraph 4 of Article 294 of this Code, excluding income tax, including withheld at the source of payment in the Republic of Kazakhstan from the income specified in subparagraphs 1) - 10) of part one of paragraph 4 of Article 297 of this Code.

      The provisions of part one of this paragraph shall not be applied to a controlled foreign company and (or) a permanent establishment of a controlled foreign company that is registered in states with preferential taxation and (or) a resident, when calculating the total profit of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, uses the formula with the share of passive incomes in the current tax period.

      If financial profit of a controlled foreign company or financial profit of a permanent establishment of a controlled foreign company was subject to foreign income tax in two or more foreign countries, then only that foreign income tax for which the effective rate is the maximum of the effective foreign income tax rates shall be taken into account, paid in such foreign countries. The provisions of this part shall be applied:

      1) in case of indirect ownership of participation interests (voting shares) or indirect control in a controlled foreign company and payment of foreign income tax in two or more foreign states (in which the controlled person (controlled persons) is (are) registered, through which such indirect ownership or such indirect control is carried out from the financial profit of a controlled foreign company or the financial profit of a permanent establishment of a controlled foreign company, or

      2) in case of direct ownership of participation interests (voting shares) or direct control in a controlled foreign company and payment of foreign income tax on the financial profit of a permanent establishment of a controlled foreign company in foreign states in which are registered:

      a permanent establishment of a controlled foreign company;

      a controlled foreign company that has created a permanent establishment.

      In case of direct and indirect ownership of participation interests (voting shares) by a resident or if a resident has direct and indirect control in a controlled foreign company, the amount of foreign income tax on the financial profit of a controlled foreign company or the financial profit of a permanent establishment of a controlled foreign company, which is subject to offset in accordance with this paragraph shall be calculated separately for each direct and indirect ownership of participation interests (voting shares) or direct and indirect control in a controlled foreign company. At the same time, the amount of such foreign income tax calculated separately for direct and indirect ownership of participation interests (voting shares) or direct and indirect control in a controlled foreign company shall be subject to offset in accordance with this paragraph.

      For the application of this paragraph, the resident must have available (with mandatory translation into Kazakh or Russian) the following documents:

      a copy of the approved separate financial statements of a controlled foreign company and/or a permanent establishment of a controlled foreign company;

      a document certified by the signature of the first head (or a person authorized to sign the financial statements) of the resident, disclosing the unified organizational structure of a consolidated group, of which the resident is a participant (shareholder), reflecting the names of all participants in such a consolidated group and their geographical location (names of states (territories) where the participants of a consolidated group are created (established), the size of participation interests and the numbers of state and tax registration of all participants in the consolidated group (if there is a tax registration);

      a copy of a document (documents) drawn up in a foreign language confirming the payment in a foreign state in which a controlled foreign company is registered or a permanent establishment of a controlled foreign company is registered, foreign income tax on the financial profit of a controlled foreign company and (or) permanent establishment of a controlled foreign company;

      a copy of a document (documents) drawn up in a foreign language confirming the withholding and transfer to the budget of a foreign state (foreign states) of tax at the source of payment from income (incomes) included in financial profit before taxation;

      a document certified by the signature of the first head (or a person authorized to sign the financial statements) of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, disclosing information on inclusion in financial profit before taxation of income (incomes) subject to withholding tax, or an explanatory note to the audited financial statements, certified by the person who audited the financial statements of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, disclosing information on inclusion in financial profit before taxation of income (incomes) subject to withholding tax payments.

      Footnote. Article 303 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced from 01.01.2018); dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2020).

Article 304. Features of calculation and payment of corporate income tax by certain categories of taxpayers

      Taxpayers applying a special tax regime for producers of agricultural products shall calculate the corporate income tax (except for that calculated in accordance with the procedure established by Chapter 33 of this Code) with account of the provisions of Chapter 78 of this Code.

Article 305. Calculation of the amount of advance payments

      1. Taxpayers, except for those indicated in paragraph 2 of this article, in the manner specified in this article:

      1) calculate and pay within the time frames established by paragraph 2 of Article 306 of this Code:

      advance payments for corporate income tax payable in equal installments for each month of the first quarter of the reporting taxable period (hereinafter, for the purposes of this article, referred to as advance payments prior to the declaration);

      advance payments for corporate income tax payable in equal installments for each month of the second, third, fourth quarters of the reporting taxable period (hereinafter, for the purposes of this article, referred to as advance payments after the declaration);

      2) draw up and submit to the tax authority at the location of the taxpayer:

      the calculation of the amount of advance payments for corporate income tax payable for the period prior to the declaration on the corporate income tax for the previous taxable period (hereinafter, for the purposes of this article, referred to as the calculation of advance payments prior to the declaration);

      the calculation of the amount of advance payments for corporate income tax payable for the period after the declaration on the corporate income tax for the previous taxable period (hereinafter, for the purposes of this article, referred to as the calculation of advance payments after the declaration).

      2. Tax obligations provided for by paragraph 1 of this article may not be fulfilled by:

      1) taxpayers whose total annual income, with account of adjustments for the taxable period preceding the previous taxable period, does not exceed the amount equal to 325 000 times the monthly calculated index established by the law on the national budget and effective as of January 1 of a financial year preceding the previous financial year, unless otherwise provided for by this paragraph;

      2) unless otherwise established by Paragraph 4 of this Article, newly established (emerged) taxpayers - during the taxable period of state registration with a registering authority and also during a subsequent taxable period;

      3) non-resident legal entities registered with tax authorities as taxpayers operating in the Republic of Kazakhstan through a permanent establishment without setting up a structural unit of a legal entity - during the taxable period of registration with tax authorities and also during a subsequent taxable period;

      4) taxpayers meeting the requirements of paragraph 1 of Article 289 of this Code;

      5) taxpayers meeting the requirements of paragraph 1 of Article 291 of this Code;

      6) taxpayers meeting the requirements of paragraphs 2 and 3 of Article 290 of this Code;

      7) is excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021);
      Subparagraph 8) shall remain in force before 01.01.2029 in accordance with the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VI.

      8) taxpayers meeting the requirements of Paragraphs 4-3 of Article 293 of this Code;.

      9) was valid until 01.01.2023 in accordance with the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI;

      10) an organization specializing in improving the quality of loan portfolios of second-tier banks, the sole shareholder of which is the Government of the Republic of Kazakhstan;

      11) taxpayers that meet the conditions of paragraph 2 of Article 6 of the Constitutional Law of the Republic of Kazakhstan On the Astana International Financial Center.

      3. When determining the total annual income for the purposes of subparagraph 1) of paragraph 2 of this Article, the following shall not be taken into account:

      incomes of the state Islamic special financial company received from the lease of property (rent) and (or) the sale of real estate specified in subparagraph 6) of paragraph 3 of Article 519 of this Code, and land plots occupied by such property;

      incomes of organizations specified in subparagraph 4) of paragraph 1 of Article 293 of this Code from the screening in cinemas on the territory of the Republic of Kazakhstan of a film recognized as a national film in accordance with the legislation of the Republic of Kazakhstan on cinematography;

      incomes of organizations specified in subparagraph 5) of paragraph 1 of Article 293 of this Code from distribution and screening in cinemas on the territory of the Republic of Kazakhstan of a film recognized as a national film in accordance with the legislation of the Republic of Kazakhstan on cinematography, for the use of which they have an exclusive right;

      incomes of a taxpayer carrying out cargo transportation by a sea vessel registered in the international ship register of the Republic of Kazakhstan, received from the activity specified in paragraph 2 of Article 293 of this Code;

      incomes of taxpayers specified in paragraphs 1, 2 and 3 of Article 708 of this Code received from priority types of activities;

      incomes of the taxpayer specified in Chapter 80-1 of this Code, by type of activity within the framework of the investment project, determined by the investment agreement.

      4. A newly established legal entity as a result of reorganization through division or separation fulfills tax obligations provided for by paragraph 1 of this article in the taxable period in which such reorganization was carried out, and also within two subsequent taxable periods if a legal entity reorganized through division or separation calculated advance payments for corporate income tax in the taxable period of such reorganization.

      5. The amount of advance payments:

      1) prior to the declaration is calculated (assessed) for the first quarter of the reporting taxable period equal to one-fourth of the total amount of advance payments, calculated in the amounts of advance payments for the previous taxable period, except for cases specified in subparagraph 2) of this paragraph. If a taxpayer understates the amount of advance payments in the calculation of advance payments prior to the declaration, a tax authority is entitled to assess the amount of advance payments for the specified period equal to the positive difference between the amount of advance payments determined in accordance with this subparagraph and the amount of advance payments specified in such calculation, for the periods of payment established by paragraph 2 of Article 306 of this Code;

      2) prior to the declaration is calculated on the basis of the estimated amount of corporate income tax for the current taxable period by taxpayers who:

      did not calculate advance payments for corporate income tax in the previous taxable period;

      specified in Paragraph 4 of this Article - in the taxable period of reorganization through division or separation, and also during two subsequent taxable periods;

      3) after the declaration shall be calculated in the amount of three-fourths of the corporate income tax amount calculated for the previous taxable period in accordance with Paragraph 1 of Article 302 and Article 652 of this Code, except for cases provided by Subparagraph 4) of this Paragraph. For the purposes of calculating advance payments, the amount of corporate income tax calculated for the previous taxable period shall not include the amount of corporate income tax calculated from the total profit of controlled foreign companies or permanent establishments of controlled foreign companies in accordance with Article 297 of this Code;

      4) after the declaration is calculated on the basis of the estimated amount of corporate income tax for the current taxable period in the case:

      of the amount of corporate income tax calculated for the previous taxable period in accordance with paragraph 1 of Article 302 and Article 652 of this Code being equal to zero;

      specified in Paragraph 4 of this Article - in the taxable period of reorganization through division or separation, and also during two subsequent taxable periods;

      extension of the period for submitting a corporate income tax declaration for the previous taxable period.

      6. The calculation of advance payments:

      1) prior to the declaration is submitted on or before January 20 of a reporting taxable period;

      2) after the declaration is submitted on or before April 20 of a reporting taxable period.

      7. Taxpayers shall be entitled to submit an additional calculation of advance payments after the declaration no later than December 31 of the reporting taxable period based on the estimated amount of corporate income tax for the current taxable period.

      The amounts of advance payments after the declaration, taking into account the adjustments specified in the additional calculations of advance payments after the declaration, cannot have a negative value.

      8. The norms of paragraphs 2, 4 and 5 of this article shall not apply to taxpayers operating in the field of digital assets.

      9. For taxpayers operating in the field of digital assets, the amount of advance payments before and after the declaration shall be calculated issuing from the estimated amount of corporate income tax for the current tax period.

      Footnote. Article 305 as amended by the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VI (shall be enforced from 01.01.2019); dated 03.01.2019 № 213-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 02.04.2019 № 241-VI (enforcement see Article 2); dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023); dated 06.02.2023 № 196-VII(shall be enforced from 01.01. 2024).

Article 306. Deadlines and order for the payment of corporate income tax

      1. Taxpayers shall pay corporate income tax calculated in accordance with Article 302 of this Code at their location.

      2. Taxpayers specified in paragraph 1 of Article 305 of this Code are obliged to make advance payments for corporate income tax to the budget for each month in a taxable period established by Article 314 of this Code, on or before the 25th day of each month in the amount determined in accordance with Article 305 of this Code.

      3. The amount of advance payments made to the budget during the taxable period is applied against corporate income tax calculated on the basis of the corporate income tax declaration for the reporting taxable period.

      The taxpayer shall pay the corporate income tax pursuant to the results of the taxable period within ten calendar days after the deadline for submitting the declaration.

      4. The taxpayer shall pay the corporate income tax calculated in accordance with Chapter 30 of this Code based on the results of the tax period not later than ten calendar days after the last deadline established by paragraph 4 of Article 315 of this Code.

      The provisions of this paragraph shall not be applied to corporate income tax calculated on the taxable income of controlled foreign companies and permanent establishments of controlled foreign companies incorporated in countries with preferential taxation.

      Footnote. Article 306 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2020).

Chapter 33. CORPORATE INCOME TAX WITHHELD AT THE SOURCE OF PAYMENT

Article 307. Income subject to taxation at the source of payment

      1. Income taxed at the source of payment, unless otherwise provided for by paragraph 2 of this article, includes:

      1) winnings paid by a resident legal entity of the Republic of Kazakhstan, a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment to a resident legal entity of the Republic of Kazakhstan, a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment;

      2) income of non-residents from sources in the Republic of Kazakhstan, determined in accordance with Article 644 of this Code, not related to the permanent establishment of such non-residents, except for those specified in subparagraph 3) of this paragraph;

      3) income indicated in subparagraph 10) of paragraph 1 of Article 644 of this Code, paid to the structural unit of a legal entity or to a permanent establishment of a non-resident;

      4) remuneration paid by a resident legal entity of the Republic of Kazakhstan, a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment to a resident legal entity of the Republic of Kazakhstan, a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment;

      5) Excluded by the Law of the Republic of Kazakhstan dated 12.12.2023 № 45-VIII (shall be enforced from 01.01. 2023).

      2. Not subject to taxation at the source of payment is:

      1) interest on government-issued securities and agency bonds;

      2) interest, dividends on the placed pension assets paid to the single accumulative pension fund, as well as interest on the placed pension assets paid to a voluntary accumulative pension fund, to insurance organizations operating in the life insurance industry, mutual and joint-stock investment funds, the State Social Insurance Fund and the social health insurance fund;

      3) remuneration paid to the organization ensuring mandatory insurance of deposits of individuals;

      4) interest on debt securities that are in the official list of a stock exchange operating in the territory of the Republic of Kazakhstan as of the date of accrual of such interest;

      5) interest on credits (loans) paid to organizations carrying out certain types of banking operations;

      6) is excluded by Law of the Republic of Kazakhstan № 262-VI dated 03.07.2019 (shall be enforced since 01.01.2020);

      7) interest on a credit (loan), deposit paid to a resident bank;

      8) was valid until 01.01.2020 in accordance with Law of the Republic of Kazakhstan № 121-VI dated 25.12.2017;

      9) remuneration under a lease agreement paid to a resident lessor;

      10) commission on repo transactions;

      11) remuneration for microloans paid to organizations engaged in microfinance activities (except for pawnshops);

      12) interest on debt securities payable to:

      organizations engaged in professional activities in the securities market;

      legal entities through organizations engaged in professional activities in the securities market;

      13) remuneration on deposits paid:

      to non-profit organizations, with the exception of those registered in the form of joint-stock companies, institutions and consumer cooperatives, except for associations of an apartment building property owners;

      autonomous educational organizations specified in subparagraphs 1) and 2) of paragraph 1 of Article 291 of this Code;

      14) remuneration paid on a loan (loan, microloan), the right of claim for which is assigned to a legal entity specified in the laws of the Republic of Kazakhstan "On Banks and Banking Activities in the Republic of Kazakhstan" and "On Microfinance Activities";

      Note!
      Subparagraph 15) shall be valid until 01.01.2027 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 № 121-VI.

      15) remuneration paid to an organization specializing in improving the quality of loan portfolios of second-tier banks, whose sole shareholder is the Government of the Republic of Kazakhstan;

      Note!
      Subparagraph 16) shall be valid until 01.01.2027 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 № 121-VI.

      16) remuneration under a bank deposit agreement paid to a sustainability organization, whose 100 percent of the voting shares are held by the National Bank of the Republic of Kazakhstan, under the Program for refinancing housing mortgage loans (mortgage loans), transferred by an organization specializing in improving the quality of loan portfolios of second-tier banks, whose sole shareholder is the Government of the Republic of Kazakhstan.

      Footnote. Article 307 as amended by Laws of the Republic of Kazakhstan № 262-VI dated 03.07.2019 (shall be enforced since 01.01.2020); № 284-VІ dated 26.12.2019 (shall be enforced upon expiry of ten calendar days after the day of its first official publication); dated 11.07.2022 № 135-VII (shall be enforced from 01.01.2023); dated 12.12.2023 № 45-VIII (shall be enforced from 01.01. 2023).

Article 308. The order for calculating the corporate income tax withheld at the source of payment

      1. A tax agent shall determine the amount of corporate income tax withheld at the source of payment by applying the rate established by paragraph 3 of Article 313 of this Code to the amount of the paid income taxed at the source of payment.

      2. A tax agent is obliged to withhold the tax withheld at the source of payment when paying the income specified in Article 307 of this Code, except for the income provided for by subparagraph 2) of paragraph 1 of Article 307 of this Code, irrespective of the form and place of payment of income.

      3. A legal entity has the right to issue a decision to recognize its structural unit as its tax agent for the corporate income tax withheld at the source of payment on income taxed at the source of payment, which is (to be) paid by such a structural unit.

      Unless otherwise established by this article, the decision of a legal entity or its cancellation shall take effect on January 1 of a year following the year of adoption of such a decision.

      If a newly created structural unit of a legal entity is recognized as a tax agent, the decision of a legal entity on such recognition shall take effect on the day of establishment of this structural unit or on January 1 of a year following the year of the establishment of this structural unit.

      The provisions of this paragraph shall not apply to corporate income tax withheld at the source of income (to be) paid to a non-resident legal entity operating in the Republic of Kazakhstan without setting up a permanent establishment.

Article 309. The order fortaxation of income of non-resident legal entities operating without setting up a permanent establishment in the Republic of Kazakhstan

      Calculation, withholding and transfer of corporate income tax on the income of non-resident legal entities that operate without setting up a permanent establishment in the Republic of Kazakhstan, provided for by subparagraph 2) of paragraph 1 of Article 307 of this Code, as well as the filing of tax returns are carried out in accordance with the procedure established by Chapter 72 of this Code.

Article 310. The order for the fulfillment of a tax obligation by a tax agent for income paid to a resident in the form of dividends on shares that are an underlying asset of depositary receipts, as well as in the form of refund of income tax withheld at the source of payment

      1. When paying income in the form of dividends on shares, which are the underlying asset of depository receipts, to the final (actual) recipient (owner) of income - a resident through a nominee holder of depositary receipts, the tax agent has the right not to impose income tax on such income at the source of payment in the cases and procedure provided for by this Code, or apply to the income of a resident individual the income tax rate provided for in paragraph 1 of Article 320 of this Code, while simultaneously fulfilling the following conditions:

      1) there is a list of holders of depositary receipts or a document confirming the ownership of depositary receipts indicating:

      last names, first names, patronymics (if they are indicated in identity document) of individuals or the names of legal entities holding depository receipts;

      information on the number and type of depositary receipts;

      names and details of identity documents of individuals, or the numbers and dates of state registration of legal entities holding depository receipts;

      2) there is a document confirming the residency of the Republic of Kazakhstan of a person that is the final (actual) recipient (owner) of dividends on shares that are the underlying asset of depositary receipts.

      In this case, a document confirming the residency of the Republic of Kazakhstan is submitted to a tax agent on one of the

      dates specified in paragraph 4 of Article 666 of this Code, whichever comes first.

      The list of holders of depositary receipts specified in subparagraph 1) of part one of this paragraph shall be drawn up by an organization entitled to carry out depository activity on the securities market of the Republic of Kazakhstan or a foreign country if an agreement on recording and confirming the ownership of depository receipts is concluded between a resident issuer of shares, which are the underlying asset of depositary receipts, and such an organization.

      A document confirming the ownership of the depositary receipts specified in subparagraph 1) of part one of this paragraph shall be issued by one of the following persons rendering nominee services in accordance with the laws of the Republic of Kazakhstan:

      an organization entitled to carry out depository activity on the securities market of the Republic of Kazakhstan or a foreign state;

      a professional participant in the securities market of the Republic of Kazakhstan that keeps record ofclients’ financial instruments and money and confirms the rights to them, holds clients’ financial instruments in custody assuming an obligation to ensure their safety;

      another organization providing services for nominee holding of securities, and also keeping recordof and confirming the rights to securities and registering such holders’ transactions for securities.

      2. When filing tax returns to a tax authority, a tax agent is obliged to indicate the amounts of assessed (paid) income and withheld taxes, taxes exempt from withholding in accordance with this Code, the income tax rates.

      3. If a tax agent fails to apply the provisions of this Code when paying income in the form of dividends on shares that are the underlying asset of depositary receipts to a resident through a non-resident nominee holder of depositary receipts in accordance with the procedure specified in paragraph 1 of this article, the tax agent is obliged to withhold income tax at the source payment at the rate established by Article 646 of this Code.

      The amount of withheld income tax shall be transferred within the period established by subparagraph 1) of paragraph 1 of Article 647 of this Code.

      4. A resident final (actual) recipient of income has the right to claim refund of excess income tax withheld at the source of payment in accordance with this Code in case of the tax agent’s transfer of income tax levied on the income of such a resident to the state budget.

      In this case, for the period in which the resident received income in the form of dividends, he/she/it is obliged to submit to a tax agent notarized copies of:

      1) a document confirming the ownership of depositary receipts;

      2) a document confirming the residency of the Republic of Kazakhstan;

      3) a document confirming the receipt of income in the form of dividends on shares that are the underlying asset of depositary receipts.

      The resident submits documents specified in this paragraph prior to the expiration of the limitation period, established by Article 48 of this Code, from the day of the latest transfer of income tax withheld at the source of payment to the state budget.

      In this case, the income tax withheld in excess is refunded to the resident by the tax agent.

      5. A tax agent has the right to submit to the tax authority at the place of his/her/its location additional calculation of the income tax withheld at the source of payment for the amount of reduction when applying the tax rate for residents or exemption from taxation for the taxable period in which income tax on the resident’s income in the form of dividends on shares that are the underlying asset of depositary receipts was withheld and transferred.

      In this case, the overpaid amount of the income tax withheld at the source of payment is credited to the tax agent in the manner prescribed by Article 102 of this Code.

      Footnote. Article 310 as amended by the Law of the Republic of Kazakhstan dated 11.07.2022 № 135-VII (shall be enforced from 01.01.2023);

Article 311. The order for transfer of corporate income tax withheld at the source of payment

      1. A tax agent is obliged to transfer the amount of corporate income tax withheld at the source of payment within twenty-five calendar days after the end of the month in which income taxed at the source of payment was paid, unless otherwise provided for by this Code.

      2. The amount of corporate income tax withheld at the source of payment is transferred at the location of the tax agent.

      A non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment transfers the amount of corporate income tax withheld at the source of payment to the state budget at the location of the permanent establishment.

Article 312. Calculation of corporate income tax withheld at the source of payment

      Tax agents are obliged to submit calculation of the amounts of corporate income tax withheld at the source of payment on or before the 15th day of the second month following the quarter in which income taxed at the source of payment was paid.

Chapter 34. TAX RATES, TAXABLE PERIOD AND TAX DECLARATION

Article 313. Tax rates

      1. The taxable income of a taxpayer reduced by the amount of income and expenses provided for in Article 288 of this Code and by the amount of losses carried forward in accordance with the procedure established by Article 300 of this Code shall be taxed at the rate of 20 percent, unless otherwise established by paragraph 2 of this article.

      1-1. The objects of taxation determined by subparagraphs 4) and 5) of Article 223 of this Code shall be subject to taxation at the rate of 20 percent.

      2. The taxable income of legal entities producing agricultural products, aquaculture (fish farming) products, reduced by the amount of income and expenses provided for in Article 288 of this Code and by the amount of losses carried forward in accordance with the procedure established by Article 300 of this Code, shall be taxed at the rate of 10 percent if such income is generated by the production of agricultural products, aquaculture (fish farming) products, processing and sale of the said own-produced products and products of such processing.

      For the purposes of this Code, budgetary subsidies granted to producers of agricultural products are recognized as income received from the activity specified in part one of this paragraph, if they aim to:

      1) reduce interest rates on the leasing of agricultural machinery, process equipment, as well as on loans for process equipment for agribusiness entities;

      2) preserve and develop gene resources of high-value varieties of plants and breeds of farm animals, birds and fish;

      3) develop the seed industry;

      4) enhance productivity and quality of livestock products;

      5) enhance productivity and quality of aquaculture (fish farming) products;

      6) enhanceproductivity and quality of crop products, reduce the cost of fuels and lubricants and other inventories required for spring-field and harvesting works, by subsidizing the production of priority crops;

      7) reduce the cost of fertilizers (except for organic ones) for domestic agricultural producers;

      8) reduce the cost of herbicides, bio agents (entomophages) and biological preparations for the treatment of crops for the plant protection for agricultural producers;

      9) develop livestock breeding;

      10) establish and grow (and also restore) perennial plantations of fruit and berry crops and grapes;

      11) cultivate crops in protected areas;

      12) reduce the cost of transportation when exporting agricultural products;

      13) reimbursepart of expenses incurred by an agribusiness entity on investments aimed at creating new or expanding existing production facilities for the production of agricultural products.

      3. Income taxed at the source of payment, except for non-residents’ income from sources in the Republic of Kazakhstan, is subject to taxation at the source of payment at the rate of 15 percent.

      4. Non-residents’ income from sources in the Republic of Kazakhstan, defined in subparagraphs 1) - 9), 11) - 34) of paragraph 1 of Article 644 of this Code, not related to a permanent establishment of such non-residents, as well as income specified in subparagraph 10) of paragraph 1 of Article 644 of this Code, shall be taxed at the rates established by Article 646 of this Code.

      5. Net income of a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment shall be subject to corporate income tax at the rate and in accordance with the procedure established by Article 652 of this Code.

      Footnote. Article 313 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2020).

Article 314. Taxable period

      1. A taxable period for corporate income tax is a calendar year from January 1 through December 31.

      2. If a legal entity was set up after the start of a calendar year, its first taxable period shall be a time period running from the day of its establishment until the end of the calendar year.

      In this case, the day of establishment of a legal entity shall be considered to be the day of its state registration with a registering authority.

      3. If a legal entity was liquidated, reorganized before the end of a calendar year, its last taxable period is a time period running from the beginning of the year until the day of completion of its liquidation or reorganization.

      4. If a legal entity, established after the start of a calendar year, is liquidated, reorganized before the end of the same year, its taxable period is a time period running from the day of its establishment until the day of completion of its liquidation or reorganization.

      5. If a legal entity carried out activities in special tax regimes for the subjects of small businesses, retail tax and in the generally established manner during the calendar year, the tax period shall not include the period of time during which it carried out activities in special tax regimes for the subjects of small businesses, retail tax.

      Footnote. Article 314 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced from 01.07.2019); dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021).

Article 315. Tax declaration

      1. A corporate income taxpayer shall submit a corporate income tax declaration to the tax authority at the place of its location on or before March 31 of a year following a reporting taxable period, except for a non-resident receiving only income subject to taxation at the source of payment from sources in the Republic of Kazakhstan and not operating in the Republic of Kazakhstan through a permanent establishment, unless otherwise provided for by this article.

      2. The corporate income tax declaration consists of a declaration and annexes thereto on disclosure of information on taxable and (or) tax-related items.

      3. A legal entity applying a special tax regime on the basis of a simplified declaration shall not submit a corporate income tax declaration on incomes taxable in accordance with paragraphs 1, 2 and 2-1 of Article 681 of this Code.

      4. If there are no approved financial statements as of the date of submission of the corporate income tax declaration, the calculation of the total profit of controlled foreign companies or permanent establishments of controlled foreign companies shall be made in an additional corporate income tax declaration submitted within sixty working days following the day of approval of financial statements, but no later than March 31 of the second year following the reporting tax period, taking into account the provisions of Article 211 of this Code.

      Footnote. Article 315 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced from 01.01.2018); dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2020); dated 06.02.2023 № 196-VII (shall be enforced from 01.04.2023).
      This wording of Section 8 is in effect until 01.01.2025 according to Law of the Republic of Kazakhstan № 121-VI as of 25.12.2017 (for the suspended wording, refer to the archival version of the Tax Code of the Republic of Kazakhstan as of 25.12.2017).

SECTION 8. INDIVIDUAL INCOME TAX Chapter 35. GENERAL PROVISIONS

      Amendmends are provided in Article 316 by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2020).

Article 316. Payers

      1. Payers of individual income tax are individuals who have taxable items in the form of income of an individual subject to taxation at the source of payment and self-assessment.

      2. Is excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2020).

      3. Individual entrepreneurs applying a special tax regime on the basis of a uniform land tax are not payers of the individual income tax on income from the activities to which this special tax regime applies.

      Article 317 provides for amendments by Law of the Republic of Kazakhstan № 203-VI dated 26.12.2018 (shall be enforced since 01.01.2020); dated 21.12.2022 № 165-VII (shall be valid from 01.01.2023).

Article 317. Income taxation in specific cases

      1. For incomes taxable at the source of payment, a citizen of the Republic of Kazakhstan, a foreigner or a stateless person who is a resident of the Republic of Kazakhstan (hereinafter - a resident individual), the individual income tax shall be calculated, witheld and transferred, and also tax returns shall be filed by the tax agent in the manner and terms established by this Chapter, paragraph 1 of Chapter 36, Chapter 38 and Article 657 of this Code, at the rates prescribed by Article 320 of this Code.

      1-1. For incomes subject to taxation at the source of payment, the payer of the single payment, the individual income tax shall be calculated, witheld and transferred, and also tax returns shall be filed by the tax agent in the manner prescribed by Chapter 89-1 of this Code.

      2. On incomes subject to self-assessment by a resident individual, the individual income tax shall be calculated and paid, and also tax returns shall be filed in the manner and within the time frames established by paragraph 2 of Chapter 36, Chapters 39 and, 40 and 71 of this Code, at the rates provided for in Article 320 of this Code.

      3. On incomes of a non-resident the individual income tax shall be calculated, witheld and transferred, and also tax returns shall be filed in the manner and within the time frames established by Chapter 74 of this Code, at the rates provided for in Articles 320 and 646 of this Code.

      4. On incomes of an individual entrepreneur applying a special tax regime for small businesses, the individual income tax shall be calculated and paid, and also tax returns shall be filed in the manner and within the time limits established by Chapter 77 of this Code.

      5. On incomes of an individual entrepreneur applying a special tax regime for producers of agricultural products, aquaculture products (fish farming) and agricultural cooperatives, the individual income tax shall be calculated taking into account the specifics established by Chapter 78 of this Code.

      6. On incomes received (receivable) by the payer of the single aggregate payment from the activities specified in subparagraph 3) of paragraph 1 of Article 774 of this Code, the individual income tax shall be calculated and paid in accordance with Article 775 of this Code.

      Such a person shall not file tax reporting on individual income tax on the incomes specified in part one of this paragraph and shall not make social payments, except for the cases established by Chapter 71 of this Code and the Law of the Republic of Kazakhstan On Combating Corruption.

Article 318. Taxable items

      Items subject to individual income tax are:

      1) income of an individual taxable at the source of payment;

      2) income of an individual subject to self-assessment.

      Article 319 provides for amendments by Law of the Republic of Kazakhstan № 241-VI dated 02.04.2019 (shall be enforced since 01.01.2020); № 262-VI dated 03.07.2019 (shall be enforced since 01.01.2020); dated 10.12.2020 № 382-VI (see Article 2 for the procedure of entry into force); dated 24.06. 2021 № 53-VII (shall be enforced from 01.01.2025); dated 21.12.2022 № 165-VII (shall be valid from 01.01.2023); dated 20.03.2023 № 213-VII (effective from 01.01.2024); dated 12.12.2023 № 45-VIII (for the procedure of entry into force, see Article 2).

Article 319. Annual income of an individual

      1. The annual income of an individual consists of income (to be) received by this person in the Republic of Kazakhstan and outside it during a taxable period in the form of income subject to:

      1) taxation at the source of payment;

      2) self-assessment by an individual.

      2. The below shall not be considered as income of an individual:

      1) compensatory payments to employees working on the road, to mobile workers, to those travelling within service districts - for each day of such work in the amount of 0.35 times the monthly calculation index established by the law on the national budget and effective as of the date of accrual of such payments;

      2) unless otherwise specified by this article, compensations for official business trips, including those for training, advanced training or retraining of an employee in accordance with the legislation of the Republic of Kazakhstan:

      established in subparagraphs 1), 2) and 4) of paragraph 1 and subparagraphs 1), 2) and 4) of paragraph 3 of Article 244 of this Code;

      for a business trip within the Republic of Kazakhstan - daily subsistence allowance not exceeding 6 times the monthly calculation index established by the law on the national budget and effective as of January 1 of a relevant financial year for each calendar day of a business trip for a period not exceeding forty calendar days of the business trip;

      for a business trip outside the Republic of Kazakhstan -daily subsistence allowance not exceeding 8 times the monthly calculated index established by the law on the national budget and effective as of January 1 of a relevant financial year for each calendar day of a business trip for a period not exceeding forty calendar days of the business trip;

      3) compensations for official business trips, including those for the purposes of training, advanced training or retraining of an employee in accordance with the legislation of the Republic of Kazakhstan, provided by state institutions, except for state institutions supported with the funds (expense budget) of the National Bank of the Republic of Kazakhstan, in the amount and according to the procedure provided for by the legislation of the Republic of Kazakhstan;

      4) compensations for official business trips, including those for the purposes of training, advanced training or retraining of an employee in accordance with the legislation of the Republic of Kazakhstan, provided by state institutions supported with the funds (expense budget) of the National Bank of the Republic of Kazakhstan, in the amount and according to the procedure provided for by the legislation of the Republic of Kazakhstan;

      5) compensations for expenses, confirmed by documents, for travel, transportation of property, lease (rent) of a dwelling for a period not exceeding thirty calendar days in case of an employee’s transfer to work in another populated locality or moving to another populated locality together with his/her employer;

      6) employer’s expenses not related to the performance of a profit-oriented activity and not allocated to deductibles, which are not distributed among specific individuals;

      7) field allowance of employees engaged in geological study, topographical and geodetic and exploration works in the field, for each calendar day of such work equal to 2 times the monthly calculation index established by the law on the national budget and effective as of January 1 of a relevant financial year;

      8) employer’s expenses for the life support to persons working on a rotational basis during their stay at a production site, providing conditions for the performance of works and inter-shift rest:

      for the property rent (lease) of dwelling;

      for meals within the amount of the daily subsistence allowance established in subparagraph 2) of this paragraph;

      9) employer’s expenses on transportation of employees from their place of residence (stay) in the Republic of Kazakhstan to the place of work and back;

      10) the cost of given special clothes, special footwear, including their repair, personal protective equipment, detergents and disinfectants, preventive treatment means, first-aid kit, milk or other equivalent foods and (or) special dietary (health and therapeutic) foods according to the norms established by the legislation of the Republic of Kazakhstan;

      10-1) expenses of the employer in favor of employees (including reimbursement of employees’ expenses) aimed at laboratory examination, provision of personal protective equipment, medical examinations, preventive vaccinations, medical supervision, treatment, isolation, hospitalization in connection with introduction of restrictive measures, including quarantine, due to recognition of a disease as a pandemic by the decision of the emergency committee of the World Health Organization;

      10-2) the cost of the uniform provided to the employee if the legislation of the Republic of Kazakhstan establishes the obligation to wear a uniform and (or) provide it;

      11) the amount of pension savings of the unified accumulative pension fund investors and voluntary accumulative pension funds directed to life insurance organizations to pay insurance premiums under the concluded accumulative insurance agreement (pension annuity), the amount of money to be returned to the unified accumulative pension fund under the pension annuity agreement, as well as redemption amounts under pension annuity agreements directed to insurance organizations as prescribed by the legislation of the Republic of Kazakhstan;

      12) the amount of a penalty charged for late calculation, withholding, transfer of social welfare payments in the amounts established by the legislation of the Republic of Kazakhstan;

      13) the increase in value of motor vehicles and (or) trailers subject to state registration in the Republic of Kazakhstan and owned for a year or more in case of their sale (transfer as a contribution to the authorized capital of a legal entity);

      14) the increase in value of dwellings, dacha buildings, garages, objects of a personal subsidiary farm located in the territory of the Republic of Kazakhstan on the basis of the right of ownership for a year or more from the date of registration of the right of ownership in case of their sale (transfer as a contribution to the authorized capital of a legal entity);

      15) the increase in value of land plots and (or) land shares in the territory of the Republic of Kazakhstan held on the basis of the right of ownership for a year or more in case of their sale (transfer as a contribution to the authorized capital of a legal entity), the designated purpose of which from the date of commencement of the ownership right to the date ofsale (transfer as a contribution to the authorized capital of a legal entity) is individual housing construction, dacha construction, personal subsidiary farms, gardening, under the garage, on which facilities specified in paragraph 1) of item 1 of Article 331 of the Code are located;

      16) the increase in value of land plots and (or) land shares located in the territory of the Republic of Kazakhstan held on the basis of the right of ownership for a year or more in case of their sale (transfer as a contribution to the authorized capital of a legal entity), the designated purpose of which from the date of commencement of the ownership right to the date of sale (transfer as a contribution to the authorized capital of a legal entity) is individual housing construction, dacha construction, personal subsidiary farms, gardening, under the garage, on which facilities specified in paragraph 1) of Item 1 of Article 331 of the Code are located;

      17) the increase in value of property repurchased for state needs in accordance with the legislation of the Republic of Kazakhstan;

      18) subsequent expenses incurred by an individual lessee who is not an individual entrepreneur or those reimbursed by him/her to an individual lessor who is not an individual entrepreneur in case of property rent (lease) of a dwelling or residential premises (apartment) - if the specified expenses are incurred separately from the rental fee:

      on the maintenance of common property of a condominium item in accordance with the housing legislation of the Republic of Kazakhstan;

      on the payment of utilities provided for by the Law of the Republic of Kazakhstan “On Housing Relations”;

      on the repair of a dwelling, residential premises (apartment);

      19) the excess of the market value of the underlying asset of an option at the time the option is exercised over the option exercise price (the option exercise price is the price at which the underlying asset of an option was fixed in an appropriate document, on the basis of which the option was given to an individual);

      20) the value of goods transferred free of charge for advertising purposes (also in the form of donations) in case the unit value of such goods does not exceed 5 times the monthly calculation index established for a relevant financial year by the law on the national budget and effective as of the date of such transfer;

      21) representational expenses for the reception and hosting of persons incurred in accordance with Article 245 of this Code;

      22) material benefit from savings on remuneration for the use of credits (loans, microcredits) received from legal entities and individual entrepreneurs, including those received by employees from their employer;

      23) income upon termination of obligations in accordance with the civil legislation of the Republic of Kazakhstan on a credit (loan, mortgage loan, mortgage housing loan, microcredit), including on the principal debt, remuneration, commission and forfeit (penalty, fine), in the following cases that occurred after the credit (loan, mortgage loan, mortgage housing loan, microcredit) was issued to such a person:

      recognition of an individual - the borrower on the enforced court ruling as missing, incapacitated, with limited capacity or declaring him dead on the enforced court ruling;

      establishing a disability of the first or second group for an individual - the borrower, also in the event of the death of an individual - the borrower;

      absence of other income of an individual - borrower receiving social benefits in accordance with the Social Code of the Republic of Kazakhstan in cases of loss of a breadwinner, income in connection with pregnancy and childbirth, adoption of a newborn child (children), child care upon reaching the age of one year, except for the indicated payments;

      entry into force of the decision of the bailiff on return of the executive document to the bank (microfinance organization, mortgage organization) in the event that the individual borrower and third parties , bearing together with the individual borrower a joint or subsidiary liability to the bank (microfinance organization, mortgage organization), lack property, including money, securities, or income, which may be foreclosed on, while measures to identify his property or income, taken by a bailiff in accordance with the legislation of the Republic of Kazakhstan on enforcement proceedings and the status of bailiffs, were unsuccessful;

      sale of the pledged property, which fully secured the primary obligation as of the date of the mortgage agreement conclusion, through an out-of-court auction at a price lower than the amount of the primary obligation or the transfer of such property into the ownership of the mortgagee in accordance with the Law of the Republic of Kazakhstan On Real Estate Mortgage in the amount of the outstanding loan (mortgage loan, mortgage housing loan, microcredit) after the sale of the pledged property.

      The provisions of items five and six of part one of this subparagraph shall not apply to the termination of obligations under a credit (loan, mortgage loan, mortgage housing loan, microcredit):

      issued to a bank (mortgage organization, microfinance organization) employee, spouse, close relatives of a bank (mortgage organization, microfinance organization) employee, a related party of the bank (mortgage organization, microfinance organization);

      on which the right of claim was assigned and (or) the debt was transferred;

      24) income generated upon termination of obligations in accordance with the civil legislation of the Republic of Kazakhstan on a credit (loan, mortgage loan, mortgage housing loan, microcredit) issued by a bank (mortgage organization, microfinance organization), in the form of:

      forgiveness of the main debt;

      forgiveness of the debt on interest, commission, forfeit (penalty, fine).

      The provisions of this subparagraph shall also apply in case of forgiveness of an obligation by a person to whom the right to claim a loan (loan, microcredit) has been assigned, in accordance with the laws of the Republic of Kazakhstan "On Banks and Banking Activities in the Republic of Kazakhstan" and "On Microfinance activities";

      24-1) income received by the borrower as a result of payment for him by a bank, an organization carrying out certain types of banking operations, as well as a collector agency for the state duty levied on the statement of claim filed with the court;

      25) income generated by a mortgage housing loan (mortgage loan) received before January 1, 2016, which is subject to refinancing under the Mortgage (Home Loan) Refinancing Program approved by the National Bank of the Republic of Kazakhstan in the form of:

      forgiveness of the principal debt in terms of the amount of previously capitalized interest, commission, forfeit (penalty, fine);

      forgiveness of debts on interest, commission, forfeit (penalty, fine);

      reduction of the size of claim to a borrower for the amount of the principal debt of the mortgage housing loan (mortgage loan) received in foreign currency as a result of recalculation of such amount using the official rate of the National Bank of the Republic of Kazakhstan as of August 18, 2015;

      income received by a borrower belonging to a socially vulnerable group in accordance with the legislation of the Republic of Kazakhstan on housing relations, in the form of payment for such a person by a bank, an organization carrying out certain types of banking operations, as well as by an organization that voluntarily returned the authorized body’s license for conducting banking operations, state duty levied on a claim filed with court;

      25-1) was valid until 01.01.2023 in accordance with the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII.

      26) the amount of debts for a credit (loan), under which the forgiveness of the debt was made in the manner prescribed by subparagraph 11) of paragraph 5 of Article 232 of this Code, including the debt on interest on such loans;

      27) the value of property, including money, which is legalized in accordance with the Law of the Republic of Kazakhstan “On amnesty to citizens of the Republic of Kazakhstan, kandases and persons having a residence permit in the Republic of Kazakhstan, due to legalization of their property”;

      28) mandatory professional pension contributions to the single accumulative pension fund in the amount established by the legislation of the Republic of Kazakhstan;

      29) mandatory pension contributions of an employer to the single accumulative pension fund in the amount established by the legislation of the Republic of Kazakhstan;

      29-1) voluntary pension contributions transferred by a tax agent to a unified accumulative pension fund, a voluntary accumulative pension fund in favor of an employee;

      30) income received by an individual when he is provided with medical care in the system of compulsory social health insurance in accordance with the legislation of the Republic of Kazakhstan on compulsory social health insurance;

      31) material benefit received at the budget expense in accordance with the legislation of the Republic of Kazakhstan, including when:

      providing the scope of services on preschool education and training, on technical and vocational, post-secondary, higher, postgraduate education, advanced training and retraining of workers and specialists, as well as training at the preparatory departments of educational institutions, carried out in the form of a state educational order under the legislation of the Republic of Kazakhstan in education;

      providing a guaranteed volume of free medical care;

      payment of state contributions for compulsory social health insurance;

      providing rehabilitation treatment, health improvement and recreation at sanatorium and resort facilities;

      providing medicines and medical devices;

      supply by local executive bodies of the region, the city of republican status, the capital of goods, works, services to a person with a disability as required by the legislation of the Republic of Kazakhstan on social protection of persons with disabilities. At the same time, the provision of this paragraph shall apply to individuals who are:

      a person with a disability;

      an individual assistant providing social services to a person with a disability of the first group who has difficulty in moving;

      32) payments to individuals for the purchase of personal property of an individual.

      In case of payment provided for by this subparagraph made by a tax agent, the provisions of this subparagraph apply to an individual who submitted a statement to a tax agent in which he/she specifies that personal items that are being sold are not used in entrepreneurial activities and are not subject to taxation for calculating the individual income tax on income subject to self-assessment by an individual;

      33) employer’s actually incurred expenses for the payment of training, advanced training or retraining in accordance with the legislation of the Republic of Kazakhstan when seconding an employee for training, advanced training or retraining in the speciality related to the employer’s activities, which is documented as a business trip to another populated locality;

      34) material benefit from saving on remuneration received by a payment card holder on a bank loan in connection with an interest-free period granted under a contract concluded between the bank and the client - during the period established in the contract;

      35) the amount credited by the bank and (or) the National postal operator at the expense of the bank and (or) the National postal operator to the account of an individual for making non-cash payments;

      36) income in the form of payment for travel and accommodation of civil servants, deputies of the Parliament of the Republic of Kazakhstan, judges made by a tax agent, who is not an employer, in the case of the said persons’ business trips related to the exercise of public functions, provided the following requirements are met:

      invitation to domestic and foreign trips at the expense of a tax agent, who is not an employer, was provided with the consent of a higher-level official or body to participate in scientific, sporting, creative, professional, humanitarian events at the expense of the tax agent, including trips related to the latter’s statutory activity;

      existence of an order (instruction) of an official of a state body in accordance with the legislation of the Republic of Kazakhstan;

      37) the cost of technical auxiliary (compensatory) means and special vehicles given by the employer free of charge to an employee recognized as a person with a disability due to an industrial injury or occupational disease through the fault of the employer - according to the list approved by the Government of the Republic of Kazakhstan pursuant to the legislation of the Republic of Kazakhstan on social protection of persons with disabilities;

      38) the cost of services in the form of prosthetic and orthopedic care provided free of charge by the employer to an employee recognized as a person with a disability due to an industrial injury or occupational disease through the fault of the employer, in accordance with the legislation of the Republic of Kazakhstan on social protection of persons with disabilities;

      39) payments to confidential assistants in accordance with the Law of the Republic of Kazakhstan “On Operative-Search Activity”;

      39-1) the amount of remuneration received in accordance with the procedure provided for in paragraph 14 of Article 22 of this Code;

      40) employer’s expenses for the training, advanced training or retraining of an employee,in accordance with the legislation of the Republic of Kazakhstan, requiring no business trip, in the case of training, advanced training or retraining in the speciality related to the employer’s activity:

      actually incurred expenses for the payment of training, advanced training or retraining of an employee;

      actually incurred living expenses of an employee within the limits established by the authorized body;

      actually incurred expenses for the travel to the place of study in case of admission and back after completion of training, advanced training or retraining of an employee;

      the amount of money fixed by an employer for the payment to an employee equal to:

      6 times the monthly calculation index established by the law on the national budget and effective as of January 1 of a relevant financial year for each calendar day of training, advanced training or retraining of an employee - during the period of training, advanced training or retraining of an employee within the Republic of Kazakhstan;

      8 times the monthly calculation index established by the law on the national budget and effective on January 1 of a relevant financial year for each calendar day of training, advanced training or retraining of an employee - during the period of training, advanced training or retraining of an employee outside the Republic of Kazakhstan;

      41) material benefit actually generated by the autonomous educational organization specified in paragraph 1 of Article 291 of this Code in the form of payment (compensation) of expenses for living, medical insurance, including the payment of insurance premiums under voluntary insurance contracts in case of illness, travel by air from a place of residence outside the Republic of Kazakhstan (country, populated locality) to the place of work in the Republic of Kazakhstan and back, received by a foreign resident:

      who is an employee of such an autonomous educational organization;

      carrying out activity in the Republic of Kazakhstan on the performance of works, rendering of services to such an autonomous educational organization;

      who is an employee of a non-resident legal entity performing works, rendering services to such an autonomous educational organization and performs such works and renders such services himself/herself;

      42) expenses of an autonomous educational organization specified in subparagraphs 2) and 3) of paragraph 1 of Article 291 of this Code, related to the training, advanced training or retraining of an individual, who is not in labor relations with this autonomous educational organization, but is in labor relations with another autonomous organization of education specified in subparagraphs 1) - 5) of paragraph 1 of Article 291 of this Code, by a decision of an autonomous educational organization that incurs expenses, indicating a speciality, such as:

      actually incurred expenses for the payment of training, advanced training or retraining of an individual;

      actually incurred living expenses of an individual within the limits established by the authorized body;

      actually incurred travel expenses to the place of study in case of admission and back after completion of training, advanced training or retraining of an individual;

      the amount of money fixed by an autonomous educational organization for the payment to an individual equal to:

      6 times the monthly calculation index established by the law on the national budget and effective as of January 1 of a relevant financial year for each calendar day of training, advanced training or retraining of an individual - during the period of training, advanced training or retraining of the trainee within Republic of Kazakhstan;

      8 times the monthly calculation index established by the law on the national budget and effective as of January 1 of a relevant financial year for each calendar day of training, advanced training or retraining of an individual - during the period of training, advanced training or retraining of the trainee outside Republic of Kazakhstan;

      43) payments of an autonomous educational organization,specified in subparagraph 2) of paragraph 1 of Article 291 of this Code, in the form of:

      actually incurred expenses for the payment of training and (or) professional practice required by a full-time curriculum for the following levels of education:

      post-secondary education;

      higher education;

      postgraduate education;

      actually incurred expenses for participation in extra-curricular activity;

      actually incurred expenses for travel to the place of training and (or) professional practice, which are provided for in this subparagraph, as well as to the place of an extra-curricular activity and back, including payment for the reservation - on the basis of documents confirming the costs of travel and reservation (including an electronic ticket given a document confirming the fact of payment of its value);

      actually incurred living expenses of an individual within the limits established by the authorized body;

      the amount of money fixed for the payment to an individual equal to:

      6 times the monthly calculation index established by the law on the national budget and effective as of January 1 of a relevant financial year, for each day of training and (or) professional practice, participation in an extra-curricular activity - within the period fixed by the decision of the autonomous educational organization, specified in subparagraph 2) of paragraph 1 of Article 291 of this Code, in case of an individual’s business trip within the Republic of Kazakhstan;

      8 times the monthly calculation index established by the law on the national budget and effective as of January 1 of a relevant financial year, for each day of training and (or) professional practice, participation in an extra-curricular activity - within the period fixed by the decision of the autonomous educational organization, specified in subparagraph 2) of paragraph 1 of Article 291 of this Code, in case of an individual’s business trip outside the Republic of Kazakhstan;

      expenses incurred on entry and exit permits (visas) (the cost of visa, consular services, compulsory medical insurance), on the basis of supporting documents.

      The provisions of this subparagraph shall apply to individuals who, as of the date of the decision of the autonomous educational organization, specified in subparagraph 2) of paragraph 1 of Article 291 of this Code, and during the period of training and (or) professional practice, participation in an extra-curricular activity, study at such an autonomous educational organization:

      at the preparatory department;

      at the following levels of education:

      primary school, including pre-school education and training;

      middle school;

      senior school;

      on the full-time basis at the following levels of education:

      post-secondary education;

      higher education;

      postgraduate education;

      44) material benefit received by an individual studying at the preparatory department of an autonomous educational organization, specified in subparagraph 2) of paragraph 1 of Article 291 of this Code, in the form of payment (compensation) of meal expenses – to the extent of 2 times the monthly calculation index established by the law on the national budget and effective as of January 1 of a relevant financial year, for each day of a school year, except for a vacation period;

      45) material benefit received by an individual studying on a full-time basis at an autonomous educational organization, specified in subparagraph 2) of paragraph 1 of Article 291 of this Code, in the form of payment (compensation) of expenses:

      for medical insurance, including the payment of insurance premiums under voluntary insurance contracts in case of illness;

      for living in a dormitory of an autonomous educational organization, specified in paragraph 1 of Article 291 of this Code;

      46) the amount credited by a communications operator to the subscriber’s mobile balance at the expense of the communication operator for the subscriber’s non-cash transactions;

      47) the amounts of individual income tax calculated and paid by the tax agent in accordance with the provisions of this Code, mandatory pension contributions calculated and paid by the agent for the payment of mandatory pension contributions in accordance with the Social Code of the Republic of Kazakhstan from the income of a resident individual at his own expense, without withholding them;

      48) the cost of services received from budgetary funds in the form of state non-financial support to business entities in accordance with the state program for the development of the agro-industrial complex of the Republic of Kazakhstan, programs approved by the Government of the Republic of Kazakhstan, operated by the National Chamber of Entrepreneurs of the Republic of Kazakhstan;

      49) income generated upon the termination of obligations for a credit (loan), the right of claim of which was acquired by an organization improving the quality of loan portfolios of second-tier banks, whose sole shareholder is the Government of the Republic of Kazakhstan, in the form of:

      forgiveness of the principal debt;

      forgiveness of debt on remuneration, commission, forfeit (penalty, fine);

      50) dividends resulting from acquisition by a resident legal entity of securities or participation shares from a non-resident legal entity, subject to the conditions established by paragraph 7-1 of Article 228 of this Code;

      51) writing off the liabilities of the debtor, in respect of which the bankruptcy procedure or restoration of solvency has been applied as required by the Law of the Republic of Kazakhstan "On restoring solvency and bankruptcy of citizens of the Republic of Kazakhstan";

      52) targeted savings in accordance with the Law of the Republic of Kazakhstan “On the Rights of a Child in the Republic of Kazakhstan” in the form of payments from the unified pension savings fund, as well as directed to an individual pension account to record voluntary pension contributions;

      53) material benefit from savings on the cost of goods, works, services when acquiring them at the expense of the amount accrued for previously made purchases or received works and services.

      Footnote. Article 319 as amended by the Law of the Republic of Kazakhstan dated 28.12.2018 № 211-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 20.03.2023 № 213-VII (effective from 01.01.2023).
      An amenmend is provided in Article 320 by the Law of the Republic of Kazakhstan dated 11.07.2022 № 135-VII (shall be enforced from 01.01.2023).

Article 320. Tax rates

      1. Income of a taxpayer, except for income specified in paragraph 2 of this article, is taxed at the rate of 10 percent.

      2. Excluded by the Law of the Republic of Kazakhstan dated 11.07.2022 № 135-VII (shall be enforced from 01.01.2023).
      An amenmend is provided in Article 321 by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021).

Article 321. Income included in the annual income of an individual

      The annual income of an individual includes all types of his/her income:

      1) the income of an employee, including the income of a household employee and the income of a resident labor immigrant;

      2) income from the sale of goods, performance of works, rendering of services, except for property income received by an individual who is not an individual entrepreneur, a private practice owner;

      3) income in the form of payment by a third party of the value of goods, works performed, services rendered by an individual;

      4) income in the form of works performed, services rendered to pay off the debt to an individual;

      5) income in the form of property received free of charge, including works, services;

      6) income in the form of debt forgiveness;

      7) income in the form of a decrease in the size of claim to a debtor, except for written-off fines, penalties and other sanctions;

      8) income in the form of payment of interest on repo transactions;

      9) income in the form of pension payments;

      10) income in the form of dividends, remuneration, winnings;

      11) income in the form of a scholarship;

      12) income under accumulative insurance contracts;

      13) property income;

      14) income of an individual entrepreneur;

      15) income of a private practice owner;

      16) income from a personal subsidiary farm, recorded in a household register in accordance with the legislation of the Republic of Kazakhstan, subject to taxation, on which the individual income tax was not withheld at the source of payment due to submission of false information to a tax agent by a person running a personal subsidiary farm;

      17) other income not specified in subparagraphs 1) - 16) of this article received from a tax agent or from sources outside the Republic of Kazakhstan;

      18) consolidated profit of controlled foreign companies or permanent establishments of controlled foreign companies, determined in accordance with Article 340 of this Code.

Chapter 36. INCOME Clause 1. Income subject to taxation at the source of payment

      An amenmend is provided in Article 322 by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021).

Article 322. Income of an employee

      1. Income of an employee subject to taxation is income assessed by an employer who is a tax agent and recognized, also in the employer’s accounting records, as expenses (costs) in accordance with the legislation of the Republic of Kazakhstan on accounting and financial reporting and is:

      1) money to be transferred by the employer to the employee in cash and (or) non-cash forms in connection with labor relations;

      2) income in kind of the employee in accordance with Article 323 of this Code;

      3) income of the employee in the form of material benefit in accordance with Article 324 of this Code.

      The income of the employee subject to taxation is also recognized as the income received (to be received) by a member of the board of directors or other management body of the taxpayer who is not the highest governing body.

      2. Income of an employee subject to taxation (to be) received from persons who are not tax agents is income (to be) received under an employment agreement (contract) concluded in accordance with the legislation of the Republic of Kazakhstan or of a foreign state.

      3. Income of an employee subject to taxation does not include:

      1) income of an individual from a tax agent;

      2) income in the form of pension payments;

      3) income in the form of dividends, remuneration, winnings;

      4) scholarships;

      5) income under accumulative insurance contracts;

      6) income subject to self-assessment by an individual;

      7) income of a labor immigrant-resident;

      8) income of a person engaged in private practice;

      9) income of an individual entrepreneur.

      An amenmend is provided in Article 323 by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021).

Article 323. Income in kind of an employee

      The income in kind of an employee, subject to taxation, shall be:

      1) the value of goods, securities, participatory interests and other property (except money) to be transferred by the employer to the employee by force of existing labor relations, also to a member of the board of directors or other management body of the taxpayer, which is not the highest management body, in connection with the performance of their managerial duties. The value of such property shall be determined in the following amount, taking into account the corresponding amount of value added tax and excise duty:

      book value of the property;

      the value of the property established by the contract or other document on the basis of which the property is transferred to the employee, in the absence of the book value of such property;

      2) performance by the employer of work, provision of services in favor of the employee by force of existing labor relations, also in favor of a member of the board of directors or other management body of the taxpayer, which is not the highest management body, by force of the performance of managerial duties assigned to them. The cost of work performed, services rendered shall be determined in the amount of the employer's expenses incurred in connection with such performance of work, provision of services, taking into account the corresponding amount of value added tax;

      3) the value of property received from the employer free of charge. The cost of work performed, services rendered, received by the employee from the employer on a gratuitous basis, shall be determined in the amount of the employer's expenses incurred in connection with such performance of work, provision of services;

      4) payment by the employer to the employee or third parties for the value of goods, work performed, services rendered, received by the employee from the employer or third parties. The cost of such goods, work performed, services rendered is determined in the amount of the employer's expenses incurred in connection with such performance of work, provision of services, taking into account the corresponding amount of value added tax and excises.

      An amenmend is provided in Article 324 by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021).

Article 324. Income of an employee in the form of material benefit

      Income of an employee in the form of material benefit subject to taxation is also:

      1) negative difference between the value of goods, works, services sold to the employee, and the purchase price or the book value of these goods, works, services - in case of sale of goods, works, services to the employee;

      The negative difference between the cost of work, services rendered to the employee, and the total amount of expenses of the employer incurred in connection with the performance of work, the provision of services, taking into account the appropriate amount of value added tax - during the implementation of work, services to the employee.

      In order to apply this subparagraph, the purchase price is used by taxpayers who, according to the legislation of the Republic of Kazakhstan on accounting and financial reporting, do not conduct accounting;

      2) write-off of the amount of the debt by the employer’s decision or the employee’s obligation to him/her/it –in case of writing off the amount of the employee’s debt;

      3) employer’s expenses for the payment of insurance premiums under insurance contracts of his/her/its employees, also those concluded by employees - when paying the amount of insurance premiums under insurance contracts;

      4) employer’s expenses for reimbursement of the employee’s expenses not related to the employer’s activity – in case of reimbursement of expenses to the employee.

      An amenmend is provided in Article 325 by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021).

Article 325. Income in the form of property received free of charge, including works, services

      Income in the form of property received free of charge shall be determined in the following amount, taking into account the corresponding amount of value added tax and excises:

      the book value of the property;

      the value of the property determined by a contract or another document on the basis of which the property is transferred to an individual, in case of no book value of such property.

      Income in the form of work and (or) services, received free of charge is determined in the form of the cost of the work performed, the services rendered in the amount of the costs of the tax agent incurred in connection with the performance of work, the provision of services, taking into account the appropriate amount of value added tax.

      An amenmend is provided in Article 326 by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021).

Article 326. Income in the form of pension payments

      Income in the form of pension payments subject to taxation is payments made by the single accumulative pension fund and (or) voluntary funded pension funds:

      1) from pension savings of taxpayers accumulated from:

      mandatory pension contributions in accordance with the legislation of the Republic of Kazakhstan;

      mandatory professional pension contributions in accordance with the legislation of the Republic of Kazakhstan;

      voluntary pension contributions in accordance with the provisions of a contract on pension from voluntary pension contributions;

      2) individuals-residents of the Republic of Kazakhstan who have reached retirement age and left for permanent residence outside the Republic of Kazakhstan in accordance with the Social Code of the Republic of Kazakhstan;

      3) individuals -residents of the Republic of Kazakhstan, who have not reached the retirement age and left for permanent residence outside the Republic of Kazakhstan in accordance with the Social Code of the Republic of Kazakhstan;

      4) to individuals in the form of pension savings inherited in accordance with the procedure established by the legislation of the Republic of Kazakhstan;

      5) individuals in the form of a one-time payment for the burial of the deceased person having pension savings in the manner prescribed by the legislation of the Republic of Kazakhstan.

Article 327. Income in the form of dividends, remuneration, winnings

      Income in the form of dividends, remuneration, winnings that are subject to taxation are:

      1) dividends (to be) paid that are indicated in subparagraph 16) of paragraph 1 of Article 1 of this Code;

      2) remuneration (to be) paid;

      3) winnings (to be) paid.

      For the purposes of this section, net income from trust management of a trust management founder received from a legal entity that is a trust manager is also income in the form of dividends subject to taxation.

Article 328. Income in the form of scholarships

      Income in the form of scholarships, subject to taxation, is the amount of money fixed by a tax agent for the payment:

      to students of educational organizations in accordance with the legislation of the Republic of Kazakhstan in the field of education;

      to cultural workers, scientists, mass media workers and other individuals in accordance with the legislation of the Republic of Kazakhstan.

      An amenmend is provided in Article 329 by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021).

Article 329. Income under accumulative insurance agreements

      Income under accumulative insurance agreements subject to taxation is:

      1) insurance payments made by insurance companies under accumulative insurance contracts, the insurance premiums for which were paid:

      from pension savings in the unified accumulative pension fund and voluntary accumulative pension funds;

      by an individual for his own benefit;

      by an employer in favor of an employee;

      2) cash surrender value paid in cases of early termination of such contracts;

      3) excess of the amount of insurance payments made by an insurance organization over the amount of insurance premiums paid with the funds not specified in subparagraph 1) of this article.

Clause 2. Income subject to self-assessment by an individual

      An amenmend is provided in Article 330 by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (see Article 2 for the procedure of entry into force).

Article 330. Property income

      1. Property income of an individual subject to taxation includes:

      1) income from increase in value when an individual realizes property in the Republic of Kazakhstan specified in Article 331 of this Code;

      2) income of an individual from the sale of property obtained from sources outside the Republic of Kazakhstan;

      3) income from increase in value when an individual transfers property (except for money) as a contribution to the authorized capital specified in Article 333 of this Code;

      4) income received by an individual, who is not an individual entrepreneur, from property lease (rent) to persons who are not tax agents;

      5) income from the assignment of the right to claim, including a share in a residential house (building) under an agreement on equity participation in housing construction;

      6) income from increase in value when selling other assets of an individual entrepreneur, specified in Article 334 of this Code, applying a special tax regime for small business entities or for peasant or farm enterprises.

      2. The provisions of subparagraphs 1), 2) and 3) of paragraph 1 of this article shall apply to individuals, also individual entrepreneurs, who apply a special tax regime for small business entities or for peasant or farm enterprises.

      3. Property income is not the income of an individual entrepreneur, the income of a private practice owner.

      An amenmend is provided in Article 331 by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021); dated 21.12.2022 № 165-VII (see Article 4 for the procedure of entry into force); dated 06.02.2023 № 196-VII (effective from 01.01.2024).

Article 331. Income from increase in value in the sale of property in the Republic of Kazakhstan by an individual

      1. An individual receives income from increase in value in the sale of property if he/she sells property such as:

      1) dwelling places, dacha buildings, garages, items of a personal subsidiary farm located in the territory of the Republic of Kazakhstan on the basis of the right of ownership for less than a year from the date of registration of the ownership right;

      2) land plots and (or) land shares, the designated use of which from the date of the emergence of the ownership right to the date of sale is individual housing construction, dacha construction, the running of a personal subsidiary farm, under a garage,on which the items specified in subparagraph 1) of this paragraph are located in the territory of the Republic of Kazakhstan on the basis of the right of ownership for less than a year from the date of registration of the ownership right;

      3) land plots and (or) land shares, the designated use of which from the date of the emergence of the ownership right to the date of sale is individual housing construction, dacha construction, the running of a personal subsidiary farm, gardening, under a garage, on which items specified in subparagraph 1 ) of this paragraph are not located in the territory of the Republic of Kazakhstan on the basis of the right of ownership for less than a year from the date of registration of the ownership right;

      4) land plots and (or) land shares, the designated use of which is not specified in subparagraphs 2) and 3) of this paragraph, located in the territory of the Republic of Kazakhstan;

      5) investment gold in the territory of the Republic of Kazakhstan;

      6) immovable property located in the territory of the Republic of Kazakhstan, except for that specified in subparagraphs 1), 2), 3) and 4) of this paragraph;

      7) motor vehicles and (or) trailers subject to state registration in the Republic of Kazakhstan, which are owned for less than a year;

      8) securities, derivative financial instruments (with the exception of derivative financial instruments, executed through acquisition or sale of the underlying asset), whose issuers are registered in the Republic of Kazakhstan, a digital asset, a stake in the authorized capital of a legal entity registered in the Republic of Kazakhstan.

      For the purposes of determining the increase in value when inheriting the rights of one of the spouses to real estate referred to in subparagraphs 1), 2) and 3) of the first part of this paragraph, the period specified in these subparagraphs shall be determined from the registration date of the right of common joint property of the spouses to such property.

      2. Income from increase in value in the sale of property specified in subparagraphs 1) to 7) of paragraph 1 of this article is positive difference between the selling price (value) of property and itspurchase price (value).

      The provisions of this paragraph shall not apply to income from increase in value in the sale of property received free of charge, which is determined in accordance with paragraphs 5, 6 and 7 of this article.

      3. In case of sale of immovable property acquired through participation in shared construction, income from increase in value is positive difference between the selling price (value) of property and the price of a shared construction participation agreement.

      4. In case of sale of immovable property acquired as a result of the assignment of the right to claim a share in a residential building under a shared construction participation agreement, income from increase in value is positive difference between the selling price (value) of property and the value at which a taxpayer acquired the right of claim of this share in a residential building under a sharedconstruction participation agreement.

      5. If an individual sells the property specified in paragraph 1 of this article that was earlier included in a taxable item in accordance with paragraph 2 of Article 681 of this Code in the form of property received free of charge or income from which was earlier determined in the form of property received free of charge in accordance with Article 238 of this Code, income from increase in value is positive difference between the selling price (value) of property and the value of the property received free of charge, earlier included in the income.

      6. In cases of sale of a single-family detached house built by a person selling it, and also of the property specified in subparagraphs 1) - 7) of paragraph 1 of this article, received in the form of inheritance, charitable assistance (except for the case provided for in paragraph 5 of this article), income from increase in value is positive difference between the selling price (value) of property and the market value of the property being sold as of the date of the emergence of the ownership right.

      In this case, a taxpayer must determine such a market value before a deadline set for the submission of an individual income tax declaration for the taxable period in which such property was sold. For the purposes of this paragraph, the market value is the value indicated in a report on appraisal conducted under an agreement between the appraiser and the taxpayer in accordance with the legislation of the Republic of Kazakhstan on appraisal activity.

      7. In the case specified in paragraph 6 of this article, without a market value determined as of the date of emergence of the ownership right to the sold property indicated in subparagraphs 1) - 7) of paragraph 1 of this article, or if the deadline for determining the market value established by paragraph 6 of this article is not met, and also in other cases of no price (value) of acquisition of property, which are not specified in paragraph 6 of this article, income from increase in value is:

      1) positive difference between the selling price (value) of property and the appraised value. In this case, the appraised value is the value determined by the State Corporation “Government for Citizens” for calculating the property tax as of January 1 of the year in which the ownership right to the sold property emerged - for the property specified in subparagraph 1) of paragraph 1 of this article;

      2) positive difference between the selling price (value) of property and the cadastral (appraised) value of a land plot -for the property specified in subparagraphs 2), 3) and 4) of paragraph 1 of this article. In this case, the cadastral (appraised) value is the value determined by the State Corporation “Government for Citizens” maintaining the state land cadaster as of the latest date below:

      that of emergence of the ownership right to the land plot;

      the last date preceding the date of emergence of the ownership right to the land plot;

      3) the selling price (value) of such property - for the property specified in subparagraphs 5), 6) and 7) of paragraph 1 of this article.

      When selling a building, a part of a building constructed by an individual selling it, who is not an individual entrepreneur, the income from value growth is the positive difference between the selling price (value) of such property and the cost of the land plot acquired for the construction of such a building, part of the building. When a part of a building is sold, the cost of the land plot shall be determined in proportion to the sold part of the building.

      In the case of sale of a building not used in business activities, which was previously reconstructed from an individual residential building, the income from the value growth is the positive difference between the selling price (value) of such property and the cost of its acquisition as an individual residential house.

      8. If an individual sells the property specified in subparagraph 7) of paragraph 1 of this article that was earlier imported into the territory of the Republic of Kazakhstan by this individual, the price (value) of its acquisition is:

      1) for motor vehicles and (or) trailers imported from the territory of a state that is not a member of the Eurasian Economic Union - the price (value) specified in the agreement (contract) or another document confirming the acquisition of a motor vehicle and (or) trailer in the territory of a state that is not a member of the Eurasian Economic Union and the amount of VAT and excise duty specified in agoods declaration and paid when importing such motor vehicles and (or) trailers;

      2) for motor vehicles and (or) trailers imported from the territory of a member state of the Eurasian Economic Union - the price (value) specified in the agreement (contract) or another document confirming the acquisition of a motor vehicle and (or) a trailer in the territory a member state of the Eurasian Economic Union and the amount of VAT and excise duty specified in the tax declaration for indirect taxes on imported goods and paid in the manner established by this Code.

      9. Income from increase in value in the sale of property specified in subparagraph 8) of paragraph 1 of this article is:

      1) positive difference between the selling price (value) and the price (value) of its acquisition (contribution) - if the price (value) of the acquisition (deposit) is known. When selling securities bought by an individualin an option, the purchase price is determined in the amount of the exercise price of the option and the option premium;

      2) the selling price (value) of property – if there is no price (value) of acquisition of property (contribution).

      Note.

      For the purposes of this article and Article 333 of this Code, the value of a contribution to the authorized capital is the value specified in constituent documents of a legal entity, but not more than actually contributed amount.

      An amenmend is provided in Article 332 by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2024).

Article 332. Income of an individual from the sale of property, received from sources outside the Republic of Kazakhstan

      1. Unless otherwise established by this article and Article 331 of this Code, income of an individual in the sale of property, received from sources outside the Republic of Kazakhstan is the selling price of the property.

      2. Income of an individual in the sale of property, received from sources outside the Republic of Kazakhstan is defined as positive difference between the selling price of the property and the value of its acquisition when selling the property:

      1) located outside the Republic of Kazakhstan, rights to which and (or) transactions for which are subject to state or another registration with the competent authority of a foreign state in accordance with the legislation of a foreign state;

      2) located outside the Republic of Kazakhstan, subject to state or another registration with the competent authority of a foreign state in accordance with the legislation of a foreign state.

      3. In cases of sale of property legalized in the manner prescribed by the Law of the Republic of Kazakhstan “On Amnesty to citizens of the Republic of Kazakhstan, kandases and persons having a residence permit in the Republic of Kazakhstan, due to legalization of their property” by a person who legalized it,when the price (value) of its acquisition is not available and the obligation for the payment of the legalization fee is fulfilled, income from increase in value is positive difference between the selling price (value) of property and the appraised value in tenge determined for the calculation of the legalization fee for the property sold.

      4. Income of an individual in the sale of securities, except for debt securities received from sources outside the Republic of Kazakhstan, is determined as positive difference between the selling and purchase prices.

      5. Income of an individual in the sale of debt securities received from sources outside the Republic of Kazakhstan is determined as positive difference ex coupon between the selling and purchase prices with account of amortization of the discount and (or) premium as of the date of sale.

      6. Income of an individual in the sale of a participatory interestreceived from sources outside the Republic of Kazakhstan is determined as positive difference between the selling price and that of acquisition (contribution).

      7. The provision of paragraph 2 of this article does not apply if:

      1) immovable property is located in the territory of a state with preferential taxation;

      2) the rights to movable property or movable property transactions are registered with the competent authority of a state with preferential taxation.

      8. The provisions of paragraphs 4, 5 and 6 of this article shall not apply if the income specified in paragraphs 4, 5 and 6 of this article is received from sources in a state with preferential taxation.

      9. The provisions of paragraphs 2, 4, 5 and 6 of this article shall be applied on the basis of the following documents, which confirm:

      1) the price of acquisition of property (value of contribution);

      2) the selling price of property;

      3) registration by the competent authority of a foreign state of property and (or) the ownership right to property, and (or) property transactions in accordance with the legislation of a foreign state.

Article 333. Income from increase in value in the transfer of property (other than money) by an individual as a contribution to the authorized capital

      1. Income from increase in value in case of transfer by an individual of property (other than money) as a contribution to the authorized capital is generated in case of transfer of:

      1) dwelling places, dacha buildings, garages, items of a personal subsidiary farm located in the territory of the Republic of Kazakhstan on the basis of the right of ownership for less than a year from the date of registration of the ownership right;

      2) land plots and (or) land shares, the designated use of which from the date of the emergence of the right of ownership to the date of sale is individual housing construction, dacha construction, the running of a personal subsidiary farm, gardening, under a garage, on which the items specified in subparagraph 1) of this paragraph are located on the basis of the right of ownership for less than a year from the date of registration of the ownership right;

      3) land plots and (or) land shares, the designated use of which from the date of the emergence of the right of ownership to the date of sale is individual housing construction, dacha construction, the running of a personal subsidiary farm, gardening, under a garage, on which items specified in subparagraph 1) of this paragraph are not located on the basis of the right of ownership for less than a year from the date of registration of the ownership right;

      4) land plots and (or) land shares, the designated use of which is not specified in subparagraphs 2) and 3) of this paragraph;

      5) investment gold;

      6) immovable property, except for that specified in subparagraphs 1), 2), 3) and 4) of this paragraph;

      7) motor vehicles and trailers subject to state registration, which are owned for less than a year;

      8) securities, participatory interests and derivative financial instruments (except for derivative financial instruments executed through the acquisition or sale of an underlying asset).

      2. Income from increase in value of an individual transferring the property specified in subparagraphs 1) - 7) of paragraph 1 of this article as a contribution to the authorized capital is positive difference between the value of the property determined on the basis of the value of the contribution specified in constituent documents of a legal entity and the value of its acquisition.

      The provisions of this paragraph shall not apply to income from increase in value when transferring property received free of charge as a contribution to the authorized capital, which is determined in accordance with paragraphs 5, 6 and 7 of this article.

      3. In case of transfer of immovable property acquired through participation in shared construction asa contribution to the authorized capital, income from increase in value is positive difference between the price (value) of the property determined on the basis of the value of the contribution specified in constituent documents of a legal entity and the price of a shared construction participation agreement.

      4. In case of transfer of immovable property, acquired as a result of the assignment of the right to claim a share in a residential building under a shared construction participation agreement, as a contribution to the authorized capital, income from increase in value is positive difference between the price (value) of the property determined on the basis of the value of the contribution specified in constituent documents of a legal entity and the value at which a taxpayer acquired the right of claim of this share in a residential building under an agreement on equity participation in housing construction.

      5. In case of transfer by an individual as a contribution to the authorized capital of the property specified in paragraph 1 of this article that was earlier included in a taxable item in accordance with paragraph 2 of Article 681 of this Code in the form of property received free of charge or for which income was earlier determined in the form of property received free of charge in accordance with Article 238 of this Code, income from increase in value is positive difference between the price (value) of the property determined on the basis of the value of the contribution specified in constituent documents of a legal entity and the value of the property received free of charge, earlier included in the income.

      6. In case of transfer of a single-family detached house built by a person selling it as a contribution to the authorized capital, and also of property specified in subparagraphs 1) - 7) of paragraph 1 of this article, received in the form of inheritance, charitable assistance (except for the case provided for in paragraph 5 of this article), income from increase in value is positive difference between the price (value) of the property determined on the basis of the value of the contribution specified in constituent documents of a legal entity and the market value of the property being transferred as of the date of the emergence of the ownership right.

      In this case, a taxpayer must determine such a market value before a deadline set for the submission of an individual income tax declaration for the taxable period in which property is transferred as a contribution to the authorized capital. For the purposes of this paragraph, the market value is the value indicated in a report on appraisal conducted under an agreement between the appraiser and the taxpayer in accordance with the legislation of the Republic of Kazakhstan on appraisal activity.

      7. In case of transfer as a contribution to the authorized capital of property legalized in accordance with the Law of the Republic of Kazakhstan “On Amnesty to citizens of the Republic of Kazakhstan, kandases and persons having a residence permit in the Republic of Kazakhstan, due to legalization of their property” by a person who legalized it, when the price (value) of its acquisition is not available and the obligation for the payment of the legalization fee is fulfilled, income from increase in value is positive difference between the price (value) of the property determined on the basis of the value of the contribution specified in constituent documents of a legal entity and the appraised value in tenge determined for the calculation of the legalization fee for the property transferred.

      8. In the case specified in paragraph 6 of this article, without the market value of the property, specified in subparagraphs 1) - 7) of paragraph 1 of this article,transferred as a contribution to the authorized capital in accordance with constituent documents of a legal entity, determined as of the date of emergence of the ownership right, or if the deadline for determining the market value established by paragraph 6 of this article is not met, and also in other cases of no price (value) of acquisition of property, which are not specified in paragraph 6 of this article, income from increase in value is:

      1) positive difference between the price (value) of the property determined on the basis of the value of the contribution specified in constituent documents of a legal entity and the estimated value - for the property specified in subparagraph 1) of paragraph 1 of this article. In this case, the appraised value is the value determined by the State Corporation “Government for Citizens” for calculating the property tax as of January 1 of the year of emergence of the ownership right to the property transferred as a contribution to the authorized capital;

      2) positive difference between the price (value) of property determined on the basis of the value of the contribution specified in constituent documents of a legal entity and the cadastral (appraised) value of a land plot - for the property specified in subparagraphs 2), 3) and 4) of paragraph 1 of this article. In this case, the cadastral (appraised) value is the value determined by the State Corporation “Government for Citizens” maintaining the state land cadaster as of the latest date below:

      that of emergence of the ownership right to the land plot;

      the last date preceding the date of emergence of the ownership right to the land plot;

      3) in the amount of the price (value) of the property transferred as a contribution to the authorized capital according to constituent documents of a legal entity - for the property specified in subparagraphs 5), 6) and 7) of paragraph 1 of this article.

      When transferring as a contribution to the authorized capital of a non-residential house (building) constructed by an individual transferring it, who is not an individual entrepreneur, income from increase in value is positive difference between the price (value) of the property determined on the basis of the value of the contribution specified in constituent documents of a legal entity and the value of the land plot acquired for the construction of such a non-residential house (building).

      In case of transfer as a contribution to the authorized capital of a non-residential house (building) not used in entrepreneurial activity, which was earlier reconstructed from a residential house (building), income from increase in value is positive difference between the price (value) of the property determined on the basis of the value of the contribution specified in constituent documents of a legal entity and the value of its acquisition as a residential house (building).

      9. Income from increase in value when transferring as a contribution to the authorized capital of the property specified in subparagraph 8) of paragraph 1 of this article is:

      1) positive difference between the price (value) of the property determined on the basis of the value of the contribution specified in constituent documents of a legal entity and the value of its acquisition –if the price (value) of the acquisition (deposit) is known. When transferring securities bought in an option by an individual as a contribution to the authorized capital, the purchase price is determined in the amount of the exercise price of the option and the option premium;

      2) the price (value) of the property determined in the amount of the value of the contribution specified in constituent documents of a legal entity - if there is no price (value) of acquisition of property (contribution).

      10. In case of sale, transfer as a contribution to the authorized capital of a motor vehicle and (or) a trailer received on the basis of a power of attorney for driving a motor vehicle and (or) a trailer with the right of alienation, an attorney, for determining the property income before a deadline set for the submission of an individual income tax declaration, informs the owner of the vehicle (trailer) on the value at which the vehicle (trailer) was sold, transferred as a contribution to the authorized capital and the date of their sale, transfer as a contribution to the authorized capital, or fulfills the tax obligation for submittinganindividual income tax declaration and payment of individual income tax on behalf of the owner of the vehicle (trailer), which is the fulfillment of the tax obligation of the owner of the motor vehicle (trailer).

Article 334. Income from increase in value in the sale of other assets by an individual entrepreneur applying a special tax regime for small business entities or for peasant or farm enterprises

      1. For the purposes of this article, other assets include assets that are not inventories and claims such as:

      1) fixed assets used in entrepreneurial activity;

      2) construction in progress;

      3) uninstalled equipment;

      4) intangible assets;

      5) biological assets;

      6) fixed assets, the value of which was fully deductible in accordance with the tax legislation of the Republic of Kazakhstan effective before January 1, 2000, if such fixed assets were fixed assets in taxable periods in which an individual entrepreneur performed settlements with the state budget in accordance with the generally established procedure and the asset was a fixed asset;

      7) assets put into operation within an investment project under contracts concluded before January 1, 2009 in accordance with the legislation of the Republic of Kazakhstan on investments, the value of which was fully deductible, in case an individual entrepreneur earlier performed settlements with the state budget in accordance with the generally established procedure and the asset was a fixed asset.

      2. When an individual entrepreneur applying a special tax regime for small business entities or for peasant or farm enterprises sells other assets, increase is determined for each asset as positive difference between the selling price and the initial value.

      3. Unless otherwise established by this article, for the purposes of this article, the initial value of other assets is aggregate costs of acquisition, production, construction, assembly, installation, reconstruction and modernization, except for the costs (expenses) specified in subparagraphs 1) - 6) and 8) of Article 264 of this Code.

      In this case, reconstruction and modernization are recognized in accordance with paragraph 1 of Article 269 of this Code.

      4. If another asset was received free of charge, for the purposes of this article, the initial value is the value of this asset included in a taxable item in accordance with paragraph 2 of Article 681 of this Code in the form of property received free of charge.

      5. In case of sale of another asset received in the form of inheritance, charitable assistance, except for the case provided for in paragraph 4 of this article, the initial value is the market value of such an asset as of the date of acquisition of the right of ownership by an individual entrepreneur applying a special tax regime for small business entities or for peasant or farm enterprises to the asset indicated in a report on appraisal conducted under a contract between the appraiser and the individual entrepreneur in accordance with the legislation of the Republic of Kazakhstan on appraisal activity.

      In this case, the market value of another asset shall

      be determined before a deadline set for submitting anindividual income tax declaration for the taxable period in which such assets were sold.

      6. The initial value of another asset is zero in the following cases:

      1) if there is no market value of another asset determined as of the date of the emergence of the right of ownership to it;

      2) if the deadline for determining the market value established by paragraph 5 of this article is not met;

      3) if there are no source documents confirming the costs provided for in paragraph 3 of this article, except for the cases specified in paragraphs 4 and 5 of this article;

      4) for the assets specified in subparagraphs 6) and 7) of paragraph 1 of this article.

Article 335. Income from the assignment of the right to claim, including a share in a residential building under a shared construction participation agreement

      1. Income from the assignment of the right to claim is positive difference between the value of the assignment of the right of claim and the value at which an individual acquired this right.

      2. Income from the assignment of the right to claim a share in a residential building under a shared construction participation agreement is positive difference between the value of assignment of the right of claim and the price of the shared construction participation agreement.

      3. Income from the assignment of the right to claim a share in a residential building under a shared construction participation agreement earlier acquired by way of assignment of the right of claim under a shared construction participation agreement is positive difference between the value of assignment of the right of claim and the value at which an individual earlier acquired this right.

Article 336. Income of a private practice owner

      Income of a private practice owner includes:

      1) income of a private notary;

      2) income of a private law enforcement agent;

      3) income of a lawyer;

      4) income of a professional mediator.

      Income of private practice owners is all types of income derived from activities on implementation of execution documents, notarial activity, advocacy, the activity of a professional mediator, including, respectively, payment for legal assistance, commission of notarial acts, as well as amounts received forreimbursement of expenses for defense and representation.

Article 337. Income of an individual entrepreneur

      1. Income of an individual entrepreneur applying the generally established regime is determined in accordance with Article 366 of this Code.

      2. The income of an individual entrepreneur applying a special tax regime shall be determined in accordance with this Article, unless otherwise established by Section 20 of this Code.

Article 338. Other income from sources outside the Republic of Kazakhstan

      Other income from sources outside the Republic of Kazakhstan is recognized as all types of income not specified in subparagraphs 1) - 16) of Article 321 of this Code (to be) received by a taxpayer in a reporting taxable period from a person who is not a tax agent and is not income from sources in the Republic of Kazakhstan regardless of the place of its payment.

      An amenmend is provided in Article 339 by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021).

Article 339. General provisions on a controlled foreign company

      The financial profit of a controlled foreign company or the financial profit of a permanent establishment of a controlled foreign company is not subject to double taxation.

      Double taxation is eliminated as follows:

      1) exemption from taxation in accordance with paragraph 2 of Article 340 of this Code;

      2) adjustments of financial profits before the taxation of a controlled foreign company in accordance with the conditions specified in paragraph 3 of Article 297 of this Code;

      3) reducing financial profit before the taxation of a controlled foreign company in accordance with paragraph 3 of Article 340 of this Code;

      4) the offset of payment of individual income tax in the Republic of Kazakhstan in the manner determined by paragraph 2 of Article 359 of this Code.

      An amenmend is provided in Article 340 by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (order of enforcement see art. 2); dated 11.07.2022 № 135-VII (shall be enforced from 01.01.2023).

Article 340. Taxation of the profit of a controlled foreign company

      1. Consolidated profit of controlled foreign companies or permanent establishments of controlled foreign companies, calculated with account of the provisions of this article and Article 297 of this Code, is included in the annual income of a resident individual and is subject to individual income tax in the Republic of Kazakhstan.

      Such consolidated profit of controlled foreign companies or permanent establishments of controlled foreign companies shall be included in an individual income tax declaration.

      2. The financial profit of a controlled foreign company or the financial profit of a permanent establishment of a controlled foreign company is exempt from taxation in the Republic of Kazakhstan if one of the following conditions is observed:

      1) in case of indirect participation or indirect control of a resident in a controlled foreign company through another resident;

      2) in case of indirect participation or indirect control of a resident in a controlled foreign company through a person that is not a controlled person;

      3) if the profit tax was levied on the financial profit of a permanent establishment of a controlled foreign company at an effective rate of 10 or more percent in the state of registration of the controlled foreign company that set up the permanent establishment;

      4) if the profit tax was levied on the financial profit of a permanent establishment of a controlled foreign company at an effective rate of 10 or more percent in the state of registration of the controlled person through which the resident indirectly owns participatory interests or has indirect control interest in a controlled foreign company;

      5) if the financial profit of a controlled foreign company or the financial profit of a permanent establishment of a controlled foreign company registered in a state with preferential taxation was taxed at an effective rate of 10 or more percent;

      6) with direct and (or) indirect ownership and (or) control by an investment resident of the International Financial Center Astana in a controlled foreign company.

      For the purposes of this paragraph, a resident individual must have supporting documents specified in paragraph 2 of Article 296 of this Code.

      3. The individual-resident has the right to reduce financial profits before the taxation of a controlled foreign company or financial profit before taxation of a permanent institution of a controlled foreign company for the following amounts:

      1) the amount of the reduction determined by the following formula:

      Y = FP × (D (1)/SSD), where:

      Y - the amount of reduction;

      FP - a positive amount of financial profit before taxation of a controlled foreign company;

      D (1) - taxable income of a controlled foreign company from entrepreneurial activity in the Republic of Kazakhstan through a branch, a representative office, permanent institution taxed with corporate income tax in the Republic of Kazakhstan at a rate of 20 or more percent, within the taxable income of the branch, provided that financial profit prior to taxation of a controlled foreign company takes into account the taxable income specified in this subparagraph;

      SSD - a total amount of income;

      2) the amount of the reduction determined by the following formula:

      Y = FP × (D (2)/SSD), where:

      Y - the amount of reduction;

      FP - a positive amount of financial profit before taxation of a controlled foreign company;

      D (2) - income from the provision of services (performance of work) in the Republic of Kazakhstan without the formation of a permanent institution received by a controlled foreign company from sources in the Republic of Kazakhstan, taxed in the Republic of Kazakhstan with a corporate income tax at a source of payment at a rate of 20 percent, provided that the financial profit before taxation is determined taking into account the income specified in this subparagraph;

      SSD - a total amount of income;

      3) dividends received by a controlled foreign company from sources in the Republic of Kazakhstan that are not subject to corporate income tax at the source of payment in accordance with subparagraph 3) of paragraph 9 of Article 645 of this Code, provided that the financial profit before tax of the controlled foreign company comprises such income;

      4) the amount of dividends received by one controlled foreign company from another controlled foreign company, which is part of a single organizational structure of a consolidated group.

      At the same time, the financial profit of one controlled foreign company should include such dividends that are previously taxed (subject to taxation in the current period) with an individual income tax of financial profits of another such controlled foreign company in the Republic of Kazakhstan and (or) are reduced in accordance with subparagraphs 3), 5) , 6), 7), 8) and 9) of this paragraph or part one of this subparagraph;

      5) the amount of dividends received by a controlled foreign company from a foreign company, which is part of a single organizational structure of a consolidated group.

      At the same time, the financial profit of one controlled foreign company should include such dividends that are previously taxed (subject to taxation in the current period) with an individual income tax of financial profits of another such controlled foreign company in the Republic of Kazakhstan and (or) are reduced in accordance with subparagraphs 3), 4), 6), 7), 8) and 9) of this paragraph or part one of this subparagraph;

      6) the amount of the reduction determined by the following formula:

      Y = FP × (D (6)/SSD), where:

      Y - the amount of reduction;

      FP - a positive amount of financial profit before taxation of a controlled foreign company;

      D (6) - income in the form of remuneration and (or) from an increase in value and (or) in the form of royalties received by a controlled foreign company from sources in the Republic of Kazakhstan, previously taxed in the Republic of Kazakhstan with a corporate income tax at a source of payment, provided that financial profit before taxation of a controlled foreign company includes such income;

      SSD - a total amount of income;

      7) the amount of the reduction determined by the following formula:

      Y = FP × (D (7)/SSD), where:

      Y - the amount of reduction;

      FP - a positive amount of financial profit before taxation of a controlled foreign company;

      D (7) - income from the increase of value received by one controlled foreign company from the sale of another controlled foreign company, which is the founder of the resident of the Republic of Kazakhstan, corresponding to the terms of subparagraph 7) or 8) of paragraph 9 of Article 645 of this Code, provided that financial profit of one controlled foreign company includes such an income;

      SSD - a total amount of income;

      8) income in the form of remuneration and (or) from an increase in value and (or) in the form of royalties received by a foreign company from sources in the Republic of Kazakhstan that are not taxable with a corporate income tax at the source of payment in accordance with subparagraphs 6), 7), 8) and 9) of paragraph 9 of Article 645 of this Code, provided that financial profit before taxation of a controlled foreign company includes such income;

      9) the amounts of dividends received by a controlled foreign company from sources in the Republic of Kazakhstan, previously taxed in the Republic of Kazakhstan with a corporate income tax at the source of payment, provided that financial profit before taxation includes such dividends;

      10) the amount of dividends received by a controlled foreign company from a foreign company, which is part of a single organizational structure of a consolidated group.

      At the same time, the financial profit of one controlled foreign company must include such dividends received from sources of the Republic of Kazakhstan, which were previously subject to corporate income tax at the source of payment in the Republic of Kazakhstan and (or) were not subject to corporate income tax at the source of payment in accordance with subparagraph 3) of paragraph 9 Article 645 of this Code.

      The provisions of part one of this paragraph do not apply to a controlled foreign company and (or) a permanent institution of a controlled foreign company, which are registered in states with preferential taxation.

      For the purposes of this paragraph, a resident individual must have supporting documents specified in paragraph 10 of Article 297 of this Code.

      4. A resident individual is obliged to submit a statement ofparticipation (control) in a controlled foreign company in the manner specified in Article 298 of this Code.

      Note.

      The definitions of the terms used in this article are provided in Article 294 of this Code.

Clause 3. Income adjustment

      To Article 341 is provided for amendment by the Law of the Republic of Kazakhstan dated 02.07.2018 № 165-VI (shall be enforced from 01.01.2020); 26.12.2018 № 203-VI (shall be enforced from 01.01.2020); 02.04.2019 № 241-VI (shall be enforced from 01.01.2020); dated 10.12.2020 № 382-VI (order of enforcement see art. 2); dated 24.06. 2021 № 53-VII (shall be enforced from 01.01.2025); dated 11.07.2022 № 135-VII (order of enforcement see art. 3); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023); dated 06.02.2023 № 196-VII (effective from 01.04.2023).

Article 341. Income adjustment

      1. The following types of income (hereinafter referred to as income adjustment) are excluded from the income of an individual, which is subject to taxation:

      1) alimony received for children and dependents;

      2) remuneration paid to individuals on their deposits with banks and organizations carrying out certain types of banking operations on the basis of a license of the authorized state body for regulation, control and supervision of the financial market and financial organizations registered in the territory of the Republic of Kazakhstan;

      3) interest on debt securities;

      4) interest on government-issued securities, agency bonds;

      5) income from increase in value when selling state securities;

      6) income from increase in value when selling agency bonds;

      7) dividends and interest on securities that are in the official list of a stock exchange operating in the territory of the Republic of Kazakhstan as of the date of accrual of such dividends and interest;

      8) dividends, provided all of the following requirements are met:

      a taxpayer has been holding shares or participatory interests, on which dividends are paid, for more than three years as of the day of accrual of dividends;

      a resident legal entity paying dividends is not a subsoil user during the period for which dividends are paid;

      the property of a person (persons) that is (are) a subsoil user (subsoil users) is not more than 50 percent in the value of assets of a resident legal entity paying dividends as of the day of payment of dividends.

      The provisions of this subparagraph apply to dividends received from a resident legal entity in the form of:

      net income or part thereof to be paid on shares, including shares that are underlying assets of depositary receipts;

      net income or part thereof distributed by a resident legal entity between its founders and participants;

      income from the distribution of property during the liquidation of a resident legal entity or in case of reduction of the authorized capital, and also after the repurchase by a legal entity from a shareholder, participant of a participatory interest or part thereof in this resident legal entity and in case of repurchase by such an issuing legal person from a shareholder of shares issued by this issuer.

      in this case, a share of property of a person (persons) that is (are) a subsoil user (subsoil users) in the value of assets of a resident legal entity paying dividends is determined in accordance with Article 650 of this Code.

      For the purposes of this subparagraph, a subsoil user is not recognized as a subsoil user only because of its right to extract groundwater and (or) common mineral resources for its own needs.

      If a resident legal entity paying dividends reduces the calculated corporate income tax by 100 percent on an activity for which such reduction is provided, including that carried out under an investment contract, then the provisions of this subparagraph are applied in the following order:

      if a share of corporate income tax reduced by 100 percent in the total amount of the calculated corporate income tax for a resident legal entity paying dividends as a whole is 50 or more percent, then the exemption provided for by this subparagraph does not apply to dividends paid by such a legal entity;

      if a share of corporate income tax reduced by 100 percent in the total amount of the calculated corporate income tax for a resident legal entity paying dividends as a whole is less than 50 percent, then the exemption provided for by this subparagraph applies to the entire amount of dividends paid by such a legal entity;

      9) the income of a serviceman in connection with the performance of military service duties, an employee of special state agencies, a law enforcement officer (except for a customs officer), an employee of the state courier service in connection with the performance of official duties;

      10) all types of payments received in connection with the performance of official duties in other troops and military formations, law enforcement bodies (except for customs authorities), the state courier service by persons whose rights to have military, special ranks, class ranks and wear uniforms wereabolished on January 1, 2012;

      11) one lottery winning within 50 percent of the minimum wage established for a relevant financial year by the law on the national budget and effective as of the date of accrual of such winnings;

      12) payments in connection with the performance of public works and vocational training funded from the state budget and (or) with grants, in the amount of the minimum wage established for a relevant financial year by the law on the national budget and effective as of the date of such payment;

      13) payments in accordance with the laws of the Republic of Kazakhstan “On Social Protection of Citizens Affected by Environmental Disasters in the Aral Sea Region” and “On Social Protection of Citizens Affected by Nuclear Tests at the Semipalatinsk Nuclear Test Site”.

      The provisions of this subparagraph shall apply when an individual submits:

      statements for income adjustment within the limits established by the Laws of the Republic of Kazakhstan “On Social Protection of Citizens Affected by Environmental Disasters in the Aral Sea Region” and “On Social Protection of Citizens Affected by Nuclear Tests at the Semipalatinsk Nuclear Test Site";

      copies of supportingdocuments;

      14) income from a personal subsidiary farm of each person engaged in personal subsidiary farming - for a year up to the amount of 24 times the minimum wage established by the law on the national budget and effective as of January 1 of a relevant financial year.

      In this case, income from a personal subsidiary farm is recognized as income from the sale by a person engaged in personal subsidiary farming to a procurement organization in the agro-industrial sphere, to an agricultural cooperative and (or) to a legal entity processing agricultural raw materials, of agricultural products from a personal subsidiary farm such as:

      live dairy cattle;

      live cattle;

      live horses and other equine animals;

      live camels and camelids;

      live sheep and goats;

      live pigs;

      live poultry;

      fresh shelled eggs;

      fresh or chilled meat of cattle, pigs, sheep, goats, horses and equine animals;

      raw milk of dairy cattle;

      fresh or chilled poultry meat;

      potatoes;

      carrots;

      cabbages;

      eggplants;

      tomatoes;

      cucumbers;

      garlic;

      onions;

      sugar beets;

      apples;

      pears;

      quince fruits;

      apricots;

      cherries;

      peaches;

      plums;

      pinched wool, hides, raw skins of cattle, of equine animals, sheep, goats.

      For the purposes of applying this subparagraph, the types of products shall be determined in accordance with the Product Classifier by types of economic activity approved by the authorized state body for state regulation in the field of technical regulation.

      The provisions of this subparagraph shall be applied only by one tax agent - a procurement organization in the agro-industrial sphere, an agricultural cooperative and (or) a legal person processing agricultural raw materials, with respect to an individual who has submitted to the procurement organization in the agro-industrial sphere, to the agricultural cooperative and (or) to the legal personprocessing agricultural raw materials, the following documents:

      a statement of ownership of a personal subsidiary farm in accordance with the legislation of the Republic of Kazakhstan;

      confirmation from a local executive body of availability in the personal subsidiary farm of:

      a land plot specifying its area;

      pets specifying their number;

      poultryspecifying their number;

      application for the adjustment of income subject to taxation.

      In this case, the documents are submitted to the tax agent at least once in a calendar year, in which such an adjustment is applied;

      15) income from increase in value when selling shares, participatory interests in a resident legal entity or consortium established in the Republic of Kazakhstan. This subparagraph is applied provided all of the following requirements are met:

      a taxpayer has been holding shares or participatory interests for more than three years as of the date of sale of shares and participatory interests;

      such an issuing legal entity or such a legal entity, the participatory interest in which is being sold, or a participant in such consortium selling a share in such consortium, is not a subsoil user;

      the property of a person (persons) that is (are) a subsoil user (subsoil users) in the value of assets of such an issuing legal entity or such a legal entity, the participatory interest in which is being sold, or in the total value of assets of participants in such consortium, a participatory interest in which is being sold, is not more than 50 percent as of the date of such a sale.

      For the purposes of this subparagraph, a subsoil user is not recognized as a subsoil user only because of its right to extract groundwater and (or) common mineral resources for its own needs.

      In this case, a share of property of a person (persons) that is (are) a subsoil user (subsoil users) in the value of assets of a legal entity or consortium whose shares or participatory interests are being sold is determined in accordance with Article 650 of this Code;

      16) income from increase in value when selling securities that are in official lists of a stock exchange operating in the territory of the Republic of Kazakhstan as of the day of sale through open bids at a stock exchange;

      17) the following payments from the state budget (except for payments in the form of labor remuneration) in accordance with the legislation of the Republic of Kazakhstan:

      in the form of the difference between the amount of compulsory pension contributions actually made, compulsory occupational pension contributions adjusted to inflation rate and the pension savings amount in the unified accumulative pension fund at the time the recipient acquired the right to pension payments in accordance with the legislation of the Republic of Kazakhstan on social protection;

      in case of injury to life and health –to civil servants, including employees of special state and law enforcement bodies, servicemen, members of their families, dependents, heirs and persons entitled to receive them in the amounts established by the legislation of the Republic of Kazakhstan;

      in the form of bonuses - to persons who reported a fact of corruption offense or otherwise assisting in countering corruption in the manner determined by the Government of the Republic of Kazakhstan;

      in the form of compensation for damages in connection with a natural disaster or other emergency circumstances;

      in the form of compensation for property damage caused during the state of emergency;

      in the form of compensation payments - upon termination of an employment agreement in the amounts established by the legislation of the Republic of Kazakhstan;

      in the form of awards–to prize-winners of and participants in the Universiade and members of the national teams of the Republic of Kazakhstan for strong performance at international competitions in the amounts established by the legislation of the Republic of Kazakhstan;

      in the form of a monthly lifelong support - to retired judges who have reached the retirement age;

      in the form of state prizes, state stipends established by the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, in the amounts established by the legislation of the Republic of Kazakhstan;

      18) payments up to the amount of 8 times the minimum wage established by the law on the national budget and effective as of January 1 of a relevant financial year, for each type of payments made by a tax agent during a calendar year:

      to cover expenses of an individual for medical services (except for cosmetology) - when the individual provides documents confirming the receipt of medical services (except for cosmetology) and the actual expenses for their payment, or the employer’s expenses for payment of insurance premiums under voluntary insurance contracts for the benefit of the employee in case of illness - given a voluntary insurance contract of in case of illness and a document confirming the payment of insurance premiums under a voluntary insurance contract in case of illness;

      in the form of material support to an employee for a child birth - when the employee provides a copy of the certificate (certificates) of the birth of the child (children);

      for burial of an employee or members of his/her family, immediate family relatives - given a statement of death or death certificate of an employee or his/her family members, immediate family members.

      This income is exempt from taxation on the basis of an application for income adjustment and given supporting documents.

      The provisions of this subparagraph do not apply to cases provided for by subparagraph 10-1) of paragraph 2 of Article 319 of this Code;

      19) official income of diplomatic or consular employees who are not citizens of the Republic of Kazakhstan;

      20) official income of foreigners who are civil servants of a foreign state in which their income is subject to taxation;

      21) official income in foreign currency of individuals, who are citizens of the Republic of Kazakhstan working for diplomatic and equivalent missions of the Republic of Kazakhstan abroad, paid from the state budget;

      22) age pension payments, long service leave payments and (or) basic state pension payment;

      23) premiums on deposits in housing construction savings (state premium) paid from the state budget in the amounts established by the legislation of the Republic of Kazakhstan;

      24) state premiums on educational accumulative deposits paid from the state budget in the amounts established by the Law of the Republic of Kazakhstan “On the State Educational Accumulation System”;

      25) tuition expenses incurred in accordance with subparagraph 4) of paragraph 1 of Article 288 of this Code;

      26) social welfare payments from the State Social Insurance Fund;

      27) income in the form of employer expenses for maternity leave, leave for employees who have adopted a newborn child (children), minus the amount of social benefits in case of loss of income in connection with pregnancy and childbirth, adoption of a newborn child (children), carried out in accordance with the legislation of the Republic of Kazakhstan on social protection - within 12 times the monthly calculation index established by the law on the republican budget and valid on the date of the income accrual.

      The provisions of this subparagraph shall apply if the employer’s expenses specified in this subparagraph are stipulated by the terms of a labor and (or) collective agreement, by the employer’s act;

      28) scholarships paid by organizations to persons studying at educational organizations in the amounts setfor state scholarships by the legislation of the Republic of Kazakhstan;

      29) special scholarships of the President of the Republic of Kazakhstan and scholarships of the President of the Republic of Kazakhstan, established by the President of the Republic of Kazakhstan, paid by educational organizations to their students in the manner and in the amounts established by the legislation of the Republic of Kazakhstan;

      30) state personal scholarships established by the Government of the Republic of Kazakhstan, paid by educational organizations to their students in the manner and in the amounts established by the legislation of the Republic of Kazakhstan;

      31) payments to cover expenses related to the organization of training and internships for the winners of the competition for Kazakhstan President’s Bolashak International Scholarship, in the manner and in the amounts established by the legislation of the Republic of Kazakhstan;

      32) compensation of travel expenses for persons studying under the state educational order, paid in the amounts established by the legislation of the Republic of Kazakhstan;

      33) property, including works and services received by an individual free of charge from another individual, including in the form of donation and inheritance.

      The provisions of this subparagraph do not apply to:

      property received by an individual entrepreneur and intended for use in entrepreneurial purposes;

      pension savings inherited in accordance with the procedure established by the legislation of the Republic of Kazakhstan, paid by a single accumulative pension fund and voluntary accumulative pension funds;

      34) the value of property received in the form of charity and sponsorship;

      35) the value of permits to children’s camps for children under the age of sixteen;

      36) insurance payments related to the insured event that occurred during the validity period of the contract, paid for any type of insurance, except for income provided for in Article 329 of this Code;

      37) insurance payments made by insurance companies under accumulative insurance contracts, on which the insurance premiums were paid by an individual in his favor and (or) in favor of close relatives, spouse and (or) the employer in favor of the employee;

      37-1) redemption amounts paid by insurance organizations under accumulative insurance contracts in accordance with the legislation of the Republic of Kazakhstan on insurance and insurance activities;

      38) net income from trust management of the founder of trust management received from a resident individual, including an individual entrepreneur who is a trust manager;

      39) dividends received from a controlled foreign company, distributed from financial profit or part thereof, on which individual income tax was levied in the Republic of Kazakhstan in accordance with Article 340 of this Code;

      40) income from an investment deposit placed with the Islamic bank;

      41) state targeted social assistance, benefits and compensations paid from the budget, in the amount established by the legislation of the Republic of Kazakhstan, also subsidies from the budget to pay for rented housing in private housing stock in accordance with the housing legislation of the Republic of Kazakhstan;

      42) compensation for injury to life and health of an individual, in accordance with the legislation of the Republic of Kazakhstan, except for non-pecuniary damage;

      43) insurance payments under agreementson employees’insurance against accidents in the performance of their work (official) duties and annuity insurance contracts concluded by the employer in respect of compensation for injury to life and (or) health of the employee in connection with the performance of his/herwork (official) duties;

      44) the amount of compensation for pecuniary damage awarded by a court decision, as well as court costs;

      45) the value of property received in the form of humanitarian assistance;

      46) insurance premiums paid by the employer under compulsory insurance agreements for their employees;

      47) payments at the expense of grants (except for payments in the form of wages);

      48) income from the sale of scrap and waste of non-ferrous and ferrous metals to a legal person engaged in the collection of such scrap and waste –to the extent of 85 percent of the amount of such income.

      When determining the income provided for in this subparagraph, tax deductions specified in Chapter 37 of this Code, shall not be applied;

      49) is excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021);

      50) incomes of employees of legal entities specified in subparagraph 6) of paragraph 1 of Article 293 of this Code;

      51) was valid until 01.10.2020 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 № 121-VI;

      52) incomes of an individual received in the form of expenses of a non-profit organization determined by paragraph 1 of Article 289 of this Code, within the framework of implementation of the statutory goals and objectives for travel, accommodation and meals of an individual who is not in labor relations with such an organization and (or) not within the framework of a contract for the provision of services, performance of works;

      53) insurance premiums (insurance contributions - if the contract provides for the payment of insurance premiums in installments) within the 320-fold amount of the monthly calculation index established by the law on the republican budget and effective as of January 1 of the corresponding financial year, paid during the calendar year by an individual-resident under an accumulative insurance contract concluded for a period of three years or more.

      For the purposes of part one of this subparagraph, the income adjustment shall be applied in the tax period in which the date of payment of the insurance premium (insurance contribution) falls, and the confirming documents for applying such an adjustment shall be:

      an application for applying a tax deduction;

      an accumulative insurance contract;

      schedule for payment of insurance contributions (if any);

      a document confirming the payment of the insurance premium (insurance contributions);

      54) The unclaimed amount of the guarantee compensation, taken into account on an individual pension account for accounting of voluntary pension contributions in accordance with the terms of the pension agreement at the expense of voluntary pension contributions;

      55) compensation (premium) on deposits of individuals placed in the national currency (tenge), paid in the manner determined by the Government of the Republic of Kazakhstan.

      56) income from the value growth at the sale of digital assets on which the income is calculated in accordance with paragraph 2-1 of Article 681 of this Code.

      2. If the income adjustment provided for in subparagraphs 13), 14) and 18) of paragraph 1 of this article is not applied by the tax agent to the income of an individual due to the individual’s applying later than the date of withholding the individual income tax from such income, then the individual shall have the right during the calendar year in which the payment of income was made and the calendar year preceding it, to file to the tax agent who withheld individual income tax from such income an application and supporting documents, on the basis of which the tax agent shall recalculate the income subject to taxation.

Chapter 37. TAX DEDUCTIONS

      To Article 342 is provided for amendments by the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VI (shall be enforced from 01.01.2020).

Article 342. General provisions on tax deductions

      1. An individual has the right to apply the following types of tax deductions:

      1) tax deduction in the form of mandatory pension contributions - in the amount established by the legislation of the Republic of Kazakhstan on social protection;

      1-1) tax deduction on contributions to compulsory social health insurance - in the amount established by the legislation of the Republic of Kazakhstan on compulsory social health insurance;

      2) tax deduction with respect to pension payments and accumulative insurance agreements;

      3) standard tax deductions (hereinafter referred to as standard deductions);

      4) other tax deductions (hereinafter referred to as other deductions), which include:

      tax deduction for voluntary pension contributions;

      tax deduction for medicine;

      tax deduction for remuneration.

      2. Tax deductions are applied by:

      1) a tax agent –for income subject to taxation at the source of payment, in the manner and in cases provided for in Article 343 of this Code;

      2) an individual on his/her own - for income subject to self-assessment by an individual in accordance with paragraph 3 of this article.

      3. Tax deductions are applied when calculating the individual income tax on the aggregate amount of income subject to self-assessment by an individual if these deductions were not made in determining the income of an employee.

      4. Tax deductions are applied on the basis of documents confirming the right to apply tax deductions (hereinafter referred to as supporting documents). An individual retains original copies of such documents within the limitation period set by paragraph 2 of Article 48 of this Code.

      5. Tax deductions shall be applied in the sequenceindicated in paragraph 1 of this article.

      Note.

      For the purposes of this chapter, the minimum wage is the minimum wage established by the law on the national budget and effective as of 1 January of a relevant financial year.

      To Article 343 is provided for amendment by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced from 01.01.2020); dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021).

Article 343. Features of application of tax deductions by a tax agent

      1. Tax deductions, with the exception of tax deductions in the form of mandatory pension contributions, on contributions to compulsory social health insurance and on pension payments specified in paragraph 1 of Article 345 of this Code, shall be applied by a tax agent at the payment source on the basis of:

      1) an application for tax deductions of an individual;

      2) copies of supporting documents. Such copies shall be retained by the tax agent within the limitation period set by paragraph 2 of Article 48 of this Code.

      2. In case of change of a tax agent within a calendar year, except for cases of its reorganization, the unused amount of the tax deduction formed by the previous tax agent is not recognized by the new tax agent.

      The provision of this paragraph does not apply to standard deductions specified in subparagraphs 2) and 3) of paragraph 1 of Article 346 of this Code, with respect to which the excess of the tax deduction formed by the previous tax agent is recognized by the new tax agent within the limits established by this Code. In this case, an individual provides a statement of settlements with an individual issued by a previous tax agent.

      3. An individual shall have the right to apply for a taxable period a certain type of tax deduction from only one tax agent, except for tax deductions in the form of compulsory pension contributions and contributions to compulsory social health insurance.

      4. If the tax deductions are not applied by the tax agent to the income of an individual due to the individual’s applying later than the date of withholding the individual income tax from such income, then the individual shall have the right to file to the tax agent who withheld the individual income tax from such income, an application and confirming documents on the basis of which the tax agent shall recalculate the income within the limitation period provided for by paragraph 2 of Article 48 of this Code.

Article 344. Featuresof application of tax deductions by an individual on his/her own

      The amount of excess tax deductions formed by a tax agent, as well as the amount of a tax deduction not applied by the tax agent, is accounted for by an individual on his/her own when calculating the self-assessed taxable income of an individual.

      Article 345 is provided for in the wording of the Law of the Republic of Kazakhstan dated 20.12.2021 № 85-VII (effective from 01.01.2022).

Article 345. Tax deduction for pension payments and accumulative insurance contracts

      1. To the income in the form of pension payments to be taxable, a tax deduction is applied in the following amounts:

      1) for payments provided for in subparagraph 1) of Article 326 of this Code, in the amount of a 14-fold monthly calculation indicator established by the Law on the Republican Budget and the income, valid on the day of accrual of income in the form of a pension payment for each month for which a pension payment is made;

      2) for payments provided for in subparagraph 2) of Article 326 of this Code, in the amount of the 168-fold monthly calculation indicator established by the Law on the Republican Budget and the income, valid on the day of accrual of income in the form of a pension payment.

      2. To the income under accumulative insurance contracts, subject to taxation in the form of insurance payments made by insurance organizations whose insurance premiums were paid at the expense of pension savings in a single accumulative pension fund, a tax deduction is applied in the amount of a 14-fold monthly calculation indicator established by the law on the republican budget and the income, valid on the day of accrual of the income in the form of an insurance payment, for each month of accrual of income in the form of an insurance payment for which the insurance payment is made.

      To Article 346 is provided for amendments by the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VI (shall be enforced from 01.01.2020); dated 06.05.2020 № 324-VI (effective from 01.01.2020); dated 20.12.2021 № 85-VII (effective from 01.01.2022).

Article 346. Standard deductions

      1. Standard deductions are:

      1) the 14-fold monthly calculation indicator established by the Law on the Republican Budget and the corresponding financial year in force on January 1. The standard deduction is applied for each calendar month. The total amount of the standard deduction for the calendar year should not exceed the 168-fold monthly calculation indicator established by the Law on the Republican Budget and the corresponding financial year in force on January 1;

      2) 882 times the monthly calculation index for a calendar year, on the grounds that as of the date of this subparagraph application such a person is:

      a participant in the Great Patriotic War, a person equal in benefits to the participants in the Great Patriotic War, and a veteran of military operations on the territory of other states;

      a person awarded orders and medals of the former USSR for dedicated work and honorable military service in the rear during the Great Patriotic War;

      a person who worked (served) for at least six months from June 22, 1941 to May 9, 1945 and was not awarded orders and medals of the former USSR for dedicated work and honorable military service in the rear during the Great Patriotic War;

      a person with a disability of the first, second or third groups;

      a child with a disability.

      In the event that an individual has several grounds for the application of this subparagraph, the income exclusion shall not exceed the income limit established by this subparagraph;

      3) 882 times the monthly calculation index for a calendar year, on the grounds that such a person on the date of this subparagraph application is:

      one of the parents, guardians, custodians of a child with a disability - for each such child with a disability until he reaches the age of eighteen;

      one of the parents, guardians, custodians of a person recognized as a person with a disability since childhood - for each such person throughout his life;

      one of the adoptive parents, - for each such person until the adopted child reaches the age of eighteen;

      one of the adoptive parents who accepted orphans and children left without parental care into a foster family - for each such person for the period of validity of the agreement on the placement of orphans, children left without parental care in a foster family.

      The provisions of this subparagraph shall not apply to:

      employees of the administrations of the relevant educational organizations, medical organizations, organizations of social protection of the population, who are guardians and custodians of persons in need of guardianship and custody, by virtue of labor relations with such organizations;

      persons who married the mother or father of the adopted child (children) in accordance with the marriage and family legislation of the Republic of Kazakhstan.

      2. Standard deductions provided for in subparagraphs 2) and 3) of paragraph 1 of this article shall be applied in the calendar year in which a groundarose, is and was for the application of these tax deductions.

      To Article 347 is provided for amendments by the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VI (shall be enforced from 01.01.2020).

Article 347. Tax deduction for voluntary pension contributions

      1. Tax deduction for voluntary pension contributions shall be applied by an individual resident of the Republic of Kazakhstan for expenses on payment of voluntary pension contributions in accordance with the legislation of the Republic of Kazakhstan on social protection, incurred for his own benefit.

      2. A document confirming the payment of voluntary pension contributions shall be a supporting document for applying the tax deduction for voluntary pension contributions.

      3. A tax deduction for voluntary pension contributions is applied in the taxable period on which the date of payment of voluntary pension contributions falls.

      An amenmend is provided in Article 348 by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2022); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 348. Tax deduction for medical expenses

      1. A tax deduction for medical expenses is applied to expenses for the payment of medical services (except for cosmetology).

      2. Tax deduction for healthcare shall be applied by a resident individual of the Republic of Kazakhstan on medical expenses incurred for his benefit.

      The provisions of this article shall not apply to the cases referred to in subparagraph 10-1) of paragraph 2 of Article 319 of this Code.

      3. The tax deduction for healthcare shall be applied in the amount not more than 94 times the monthly calculation index determined for the calendar year.

      At the same time, the total amount of the tax deduction for healthcare and income adjustments to cover the costs of an ndividual for medical services (except for cosmetology) and (or) the employer’s expenses on payment of insurance premiums in favor of the employee under voluntary insurance contracts against illness in accordance with subparagraph 18) of paragraph 1 of Article 341 of this Code in total for a calendar year shall not exceed 94 times the monthly calculation index for a calendar year.

      4. Supporting documents for applying the tax deduction for medical expenses are:

      1) a contract for the provision of paid medical services specifying the cost of medical services - in case of its conclusion in writing;

      2) an extract containing information on the cost of medical services;

      3) a document confirming the fact of payment for medical services.

      5. Tax deductions for expenses for medical services are applied in the taxable period in which the latest of the following dates occurs:

      the date of receipt of medical services;

      the date of payment for medical services.

      6. When paying for medical services in foreign currency provided outside the Republic of Kazakhstan, the expenses specified in paragraph 1 of this article shall be recalculated in tenge using the official exchange rate of the national currency of the Republic of Kazakhstan to foreign currencies as of the date of payment.

      To Article 349 is provided for amendments by the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VI (shall be enforced from 01.01.2020).

Article 349. Tax deductionfor remuneration

      1. A resident individual of the Republic of Kazakhstan applies a tax deduction for remuneration to the expenses forremuneration on mortgage housing loans received from housing construction savings banks to improve housing conditions in the Republic of Kazakhstan in accordance with the legislation of the Republic of Kazakhstan on housing construction savings, incurred for his/her own benefit.

      2. Supporting documents for the application of the tax deduction for remuneration are:

      1) a mortgage housing loan agreement with a housing construction savings bank to improve housing conditions in the territory of the Republic of Kazakhstan in accordance with the legislation of the Republic of Kazakhstan on housing construction savings;

      2) the schedule for the mortgage housing loan repayment specifying the amount of remuneration;

      3) a document confirming the repayment of remuneration on such a loan.

      3. Tax deductions are applied in the taxable period in which the latest of the following dates occurs:

      the date of repayment of remuneration according to the schedule of mortgage housing loan repayment;

      the date of payment of remuneration.

Chapter 38. THE ORDER FORTHE CALCULATION, PAYMENT AND FILING OF TAX RETURNS ON INDIVIDUAL INCOME TAX WITHHELDAT THE SOURCE OF PAYMENT

      To Article 350 is provided for amendments by the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VI (shall be enforced from 01.01.2020); dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021); dated 24.06. 2021 № 53-VII (shall be enforced from 01.01.2025).

Article 350. General provisions on individual income tax withheld at the source of payment

      1. The calculation, withholding and payment of individual income tax to the budget shall be made at the source of payment by a tax agent for the income specified in subparagraphs 1) - 12) and 17) of Article 321 of this Code if such income is (to be) paid by the said tax agent.

      2. Unless otherwise established by paragraph 3 of this article, the following persons, who pay income to a resident individual, are deemed tax agents:

      1) an individual entrepreneur;

      2) a private practice owner;

      3) a legal entity, including a non-resident, operating in the Republic of Kazakhstan through a permanent establishment.

      In this case, a non-resident legal entity is recognized as a tax agent from the date of registration of its branch, representative office or permanent establishment without setting up a branch or representative office with tax authorities of the Republic of Kazakhstan;

      4) a non-resident legal entity operating in the Republic of Kazakhstan through a branch or representative office if a branch or representative office does not set up a permanent establishment in accordance with an international treaty regulating the avoidance of double taxation and the prevention of tax evasion, or Article 220 of this Code.

      3. The persons below are not deemed to be tax agents:

      1) diplomatic and equivalent representations of a foreign state, consular offices of a foreign state accredited in the Republic of Kazakhstan;

      2) international and state organizations, foreign and Kazakh non-governmental public organizations and funds, exempt from the obligation to calculate, withhold and transfer individual income tax at the source of payment in accordance with international treaties ratified by the Republic of Kazakhstan.

      4. A resident legal entity may, by its decision, simultaneously assign to its structural unit responsibilities for:

      the calculation, withholding and transfer of individual income tax on income subject to taxation at the source of payment, which is calculated, paid by such a structural unit;

      the calculation and payment of social tax on taxable items, which are expenses of such a structural unit.

      The adoption of such a decision by a resident legal entity is put into effect:

      in respect of the newly established structural unit - from the day of establishment of this structural unit or from the start of a quarter following the quarter in which this structural unit was set up;

      in other cases - from the start of a quarter following the quarter in which such a decision was made.

      The cancellation of such a decision of a resident legal entity takes effect from the start of a quarter following the quarter in which such a decision was canceled.

      5. The calculation and withholding of individual income tax on income from depositary receipts is made by the issuer of an underlying asset of such depositary receipts.

      The procedure for the fulfillment of a tax obligation by a tax agent for income paid to a resident in the form of dividends on shares that are the underlying asset of depositary receipts, as well as the refund of income tax withheld at the source of payment, is determined in accordance with Article 310 of this Code.

      To Article 351 is provided for amendments by the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VI (shall be enforced from 01.01.2020).

Article 351. Calculation, withholding and payment of individual income tax

      1. A tax agent calculates individual income tax on income subject to taxation at the source of payment when assessing income subject to taxation.

      The amount of individual income tax is calculated by applying the rates established by Article 320 of this Code to the amount of income taxable at the source of payment determined in accordance with this Section.

      2. A tax agent withholds individual income tax on the day of payment of income subject to taxation at the source of payment, unless otherwise provided for by this Code.

      3. A tax agent shall transfer individual income tax on the paid income within twenty-five calendar days after the end of the month in which the income was paid, at the place of its location, unless otherwise provided for by this article.

      4. Individual income tax on income of employees of structural units of a tax agent is transferred to appropriate budgets at the location of the structural units.

      5. The tax agent’s duty to withhold individual income tax at the source of payment and transfer it is considered fulfilled if the tax agent paid the amount of individual income tax, calculated from the income subject to taxation at the source of payment in accordance with the provisions of this Code, with his/her/its own money without its withholding.

Article 351-1. Aspects of calculation, deduction and payment of individual income tax from a one-time pension payment in accordance with the legislation of the Republic of Kazakhstan on social protection

      1. In case of a one-time pension payment in accordance with the legislation of the Republic of Kazakhstan on social protection, the tax agent shall calculate individual income tax when transferring it by the unified accumulative pension fund to the bank account of the recipient of pension payments and (or) an authorized operator.

      Individual income tax is calculated by applying the rates established by Article 320 of this Code to the amount of a one-time pension payment.

      2. The deduction and transfer of the amount of individual income tax is made by a tax agent by one of the following methods at the choice of an individual:

      1) in the manner prescribed by Article 351 of this Code;

      2) monthly equal shares for no more than sixteen years according to the schedule for pension payments established by the single accumulative pension fund.

      The deduction specified in this paragraph is based on an application to withhold individual income tax submitted to the tax agent in the form established by the authorized body in agreement with the authorized body in the field of pension provision.

      3. The tax agent transfers the withholding amount of individual income tax no later than twenty-five calendar days:

      1) of the next month in which a one-time pension payment was made, in the case specified in subparagraph 1) of paragraph 2 of this article;

      2) of the next month, in which the transfer of the pension payment was launched in accordance with the schedule established by the Unified Accumulative Pension Fund for pension payments, in the case specified in subparagraph 2) of paragraph 2 of this article.

      4. When an individual leaves for a permanent place of residence outside the Republic of Kazakhstan, the amount of individual income tax that was not withheld and not transferred by the tax agent from a one-time pension payment is subject to deduction and transfer as a lump sum in the manner prescribed by Article 351 of this Code, from the amount of the pension payment.

      5. A person who has inherited pension savings in the manner prescribed by the legislation of the Republic of Kazakhstan, the amount of individual income tax that was not withheld and not transferred by the tax agent from a one-time pension payment is subject to deduction and transfer as a lump sum in the manner prescribed by Article 351 of this Code, from the amount of the pension payment .

      6. When transferring the amounts of pension savings sent to life insurance organizations for payment of insurance premiums under the concluded accumulative insurance contract (pension annuity) of an individual, the amount of an individual income tax that is not withheld and not transferred by a tax agent from a one-time pension payment is subject to deduction and transfer as a lump sum in the manner prescribed by Article 351 of this Code, from the amount of pension savings.

      7. For the purposes of this article, a tax agent is recognized as a single accumulative pension fund.

Article 352. Features of calculation, withholding and payment of individual income tax by state institutions

      1. By a decision of a state body, its structural units and (or) territorial bodies can be considered as tax agents for the income of employees of state institutions subordinate to them.

      2. By a decision of a local executive body, its structural units and (or) territorial (subordinate) bodies can be considered as tax agents for the income of employees of state institutions subordinate to them.

      In this case, state institutions recognized, in accordance with the procedure established by this article, as tax agents for the purposes of Section 12 of this Code, are recognized as payers of the social tax.

      Individual income tax is paid to appropriate budgets at the location of the tax agent.

      3. The calculation, withholding and payment of individual income tax shall be made by a tax agent in accordance with the procedure and within the time limits specified in Articles 350 and 351 of this Code.

      4. A declaration on individual income tax and social tax is submitted by a tax agent in accordance with the procedure and within the time limits established by Article 355 of this Code.

Article 353. Determination of income taxable at the source of payment

      1. The amount of the employee’s taxable income is determined in the following order:

      the amount of employee’s income subject to taxation at the source of payment received in a current taxable period

      minus

      the amount of income adjustment in a current taxable period provided for by paragraph 1 of Article 341 of this Code

      minus

      the amount of tax deductions in the manner specified in Article 342 of this Code.

      1-1. The amount of taxable income of the employee, determined by paragraph 1 of this article, is reduced by 90 percent if the employee’s accrued income for the tax period does not exceed the 25-fold monthly calculation indicator established by the Law on the Republican Budget and the corresponding financial year in force on January 1.

      2. The amount of taxable income from the sale of goods, performance of work, provision of services under civil law contracts, except for property income received by an individual who is not an individual entrepreneur, a private practice owner, shall be determined in the following order:

      the amount of income subject to taxation at the source of payment received in the current tax period by an individual who is not an individual entrepreneur, a private practice owner, from selling goods, performing work, services, except for property income,

      minus

      the amount of income adjustment in the current taxable period, provided for in paragraph 1 of Article 341 of this Code,

      minus

      the amount of the tax deduction in the form of mandatory pension contributions, mandatory social health insurance contributions and standard deductions specified in subparagraphs 2) and (or) 3) of paragraph 1 of Article 346 of this Code.

      3. The amount of taxable income in the form of pension payments is determined as follows:

      1) from the single accumulative pension fund:

      the amount of income in the form of pension payments subject to taxation

      minus

      the amount of adjustment for the individual income tax provided for in paragraph 1 of Article 341 of this Code

      minus

      the amount of tax deductions in the manner and amounts specified in paragraph 1 of Article 345 and in subparagraphs 2) and (or) 3) of paragraph 1 of Article 346 of this Code;

      2) from a voluntary accumulative pension fund in the amount of income in the form of pension payments subject to taxation.

      4. The amount of taxable income under savings insurance contracts is determined as follows:

      the amount of income under accumulative insurance agreements subject to taxation

      minus

      the amount of adjustment for the individual income tax provided for in paragraph 1 of Article 341 of this Code

      minus

      the amount of tax deduction in the manner and in the amount specified in paragraph 2 of Article 345 of this Code.

      5. The amount of taxable income from a tax agent, also by types of income not specified in paragraphs 1, 2, 3 and 4 of this article, is determined as follows:

      the amount of all income subject to taxation at the source of payment not specified in paragraphs 1, 2, 3 and 4 of this article received in a current taxable period

      minus

      the amount of income adjustment in a current taxable period provided for by paragraph 1 of Article 341 of this Code

      minus

      the amount of the standard deduction specified in subparagraphs 2) and 3) of paragraph 1 of Article 346 of this Code.

      6. The amount of income subject to taxation at the source of payment in foreign currency shall be recalculated in the national currency of the Republic of Kazakhstan using the market exchange rate set on the last business day before the date of income payment.

      7. If the amount determined in accordance with the procedure provided for in paragraphs 1 - 5 of this article is negative, then such amount is recognized as excess of tax deductions.

      The amount of excess of tax deductions is carried forward to subsequent taxable periods within a calendar year for the redemption at the expense of taxable income in these taxable periods.

      Section 8 is to be supplemented with Article 353-1 in accordance with the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021); dated 12.12.2023 № 45-VIII (effective from 01.01.2024).

Article 354. Taxable and reporting periods

      1. A taxable period for the calculation of individual income tax on income subject to taxation at the source of payment by tax agents is a calendar month.

      2. A reporting period for drawing up a declaration on individual income tax and social tax is a calendar quarter.

      An amenmend is provided in Article 355 by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021).

Article 355. Declaration on individual income tax and social tax

      1. A declaration on individual income tax and social tax is submitted to tax authorities at the location of a tax agent on or before the 15th day of the second month following a reporting period by:

      tax agents, including those applying a special tax regime using a fixed deduction;

      agents or payers of social welfare payments, also for their own benefit in accordance with the laws of the Republic of Kazakhstan.

      2. Tax agents applying a special tax regime on the basis of the uniform land tax, indicate calculated amounts of individual income tax withheld at the source of payment in a declaration for payers of the uniform land tax.

      3. Tax agents with structural units shall submit an annex on the calculation of the amount of individual income tax and social tax by the structural unit to the declaration on individual income tax and social tax to the tax authority at the location of the structural unit.

      4. Tax agents applying a special tax regime for agro producers and agricultural cooperatives shall state the calculated amounts of a single payment in the declaration on individual income tax and social tax.

Chapter 39. THE ORDER FOR THE CALCULATION, PAYMENT AND FILING OF SELF ASSESSMENT TAX RETURNS ON INDIVIDUAL INCOME

      To Article 356 is provided for amendments by the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VI (shall be enforced from 01.01.2020); dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021); dated 12.12.2023 № 45-VIII (effective from 01.01.2024).

Article 356. General provisions on self-assessed individual income tax

      1. An individual calculates and paysindividual income tax to the budget on his/her own:

      1) on the income specified in subparagraphs 1) - 12) and 17) of Article 321 of this Code - in case of receipt of such income from a person who is not a tax agent;

      2) on income indicated in subparagraphs 13) - 18) of Article 321 of this Code.

      2. Income subject to self-assessment by an individual (to be) received in a foreign currency shall be recalculated into the national currency of the Republic of Kazakhstan using the market exchange rate set on the last business day before the date from which the income is receivable.

Article 357. Determination of self-assessed taxable income of an individual

      1. The amount of income subject to self-assessment by an individual, except for the income of an individual entrepreneur, a private practice owner and a resident migrant worker, is determined as follows:

      the income of an individual subject to self-assessment

      minus

      the amount of income adjustment provided for in paragraph 1 of Article 341 of this Code

      minus

      the amount of tax deductions in the amount and in the manner specified in Article 342 of this Code.

      2. The taxable amount of income of an individual entrepreneur applying the generally established taxation regime is determined as follows:

      taxable income of an individual entrepreneur determined in accordance with Article 366 of this Code

      minus

      taxable income of an individual entrepreneur engaged in e-commerce

      minus

      the amount of income adjustment provided for in paragraph 1 of Article 341 of this Code

      minus

      the amount of tax deductions in the amount and in the manner specified in Article 342 of this Code.

      The taxable income of an individual entrepreneur is reduced by the taxable income of an individual entrepreneur engaged in e-commerce if the income from e-commerce with account of excess amount of the positive foreign exchange difference over the amount of the negative exchange rate difference arising from transactions for such an activity is less than 90 percent of the income of an individual entrepreneur received for a taxable periodas a whole. If this condition is not observed, the individual entrepreneur shall not be entitled to apply the provisions of the paragraphs of itemsthree and four of part one of this paragraph.

      3. The taxable amount of income of a private practice owner shall be determined in accordance with the procedure established by Article 365 of this Code.

      4. The taxable amount of income of a resident migrant worker is determined in accordance with the procedure established by Article 360 of this Code.

      An amenmend is provided in Article 358 by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021); dated 21.12.2022 № 165-VII (effective from 01.01.2023).

Article 358. Calculation of individual income tax on income subject to self-assessment by an individual

      1. Unless otherwise provided by this paragraph, the individual income tax on income subject to self-assessment by an individual shall be calculated on the income received during the tax period, with subsequent reflection in the declaration on individual income tax.

      Individual income tax on the private practice owners’ income shall be calculated on the income received per month at the end of each month, with subsequent reflection in the individual income tax declaration.

      Persons who are obligated to file a declaration of income and property in accordance with Chapter 71 of this Code shall calculate individual income tax on the income subject to taxation by an individual by way of reflecting it in the declaration of income and property.

      2. The amount of individual income tax on income subject to self-assessment by an individual is calculated using the rate, established by Article 320 of this Code, to the amount of a relevant type of taxable income of an individual.

      3. Individual entrepreneurs applying a special tax regime for small business entities on the basis of a patent or a simplified declaration shall calculate individual income tax on income, taxed under the specified special tax regimes, in accordance with Chapter 77 of this Code.

      4. Individual entrepreneurs applying a special tax regime for producers of agricultural products shall calculate individual income tax (except for the tax on income subject to taxation at the source of payment) with account of the provisions of Chapter 78 of this Code.

      5. The order for determining the amount of individual income tax payable to the state budget is as follows:

      the amount of individual income tax calculated in accordance with the procedure provided for in this article

      minus

      the amount of individual income tax subject to offset in accordance with Article 359 of this Code

      minus

      the amount of corporate income tax subject to offset in accordance with paragraph 6 of this article.

      6. Is excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2020).

Article 359. Offset of a foreign tax

      1. Amounts of income taxes or any foreign tax similar to individual income tax (for the purposes of this article, hereinafter referred to as a foreign income tax) paid outside the Republic of Kazakhstan on income received by a resident individual from sources outside the Republic of Kazakhstan shall be applied against individual income tax paid in the Republic of Kazakhstan within the range of the individual income tax rate in the manner specified in Article 303 of this Code, given a document confirming the payment of such a foreign income tax.

      2. The amount of foreign income tax on the financial profit of a controlled foreign company or the financial profit of a permanent establishment of a controlled foreign company, is subject to offset against the payment of individual income tax in the Republic of Kazakhstan and shall be calculated according to the following formula,:

      Нз = П х Д х Сэ/100%, where:

      Нз is- the amount of foreign income tax subject to offset;

      П - a positive amount of financial profit of a controlled foreign company or a positive amount of financial profit of a permanent establishment of a controlled foreign company, included in the annual income of a resident individual in accordance with Article 340 of this Code;

      Д - coefficient of direct or indirect or constructive participation or direct or indirect or constructive control of a resident in a controlled foreign company, determined in accordance with Article 297 of this Code;

      Сэ - effective rate calculated in accordance with subparagraph 12) of paragraph 4 of Article 294 of this Code, exclusive of income tax, including the tax withheld at the payment source in the Republic of Kazakhstan from the income specified in subparagraphs 1) - 10) of paragraph 3 of Article 340 of this Code.

      The provisions of this paragraph shall not apply to a controlled foreign company and (or) a permanent establishment of a controlled foreign company registered in states with preferential taxation and (or) when calculating the total profit of a controlled foreign company and (or) a permanent establishment of a controlled foreign company, the resident uses in the current tax period the formula with a share of passive income.

      In case a foreign income tax was imposed on the financial profit of a controlled foreign company or the financial profit of a permanent establishment of a controlled foreign company in two or more foreign states, only that foreign income tax is subject to offset, the effective rate of which has the maximum value out of all the effective rates of a foreign income tax paid in such foreign states. The provisions of this paragraph shall apply:

      1) in case of indirect ownership of participatory interests (voting shares) or indirect control in a controlled foreign company and payment of foreign income tax on the financial profit of a controlled foreign company or the financial profit of a permanent establishment of a controlled foreign company in two or more foreign states (in which the controlled person (controlled persons) is (are) registered, through which such indirect ownership or such indirect control is exercised), or

      2) in case of direct ownership of participatory interests (voting shares) or direct control in a controlled foreign company and payment of foreign income tax on the financial profit of a permanent establishment of a controlled foreign company in foreign states of registration of:

      a permanent establishment of a controlled foreign company;

      a controlled foreign company that set up a permanent establishment.

      In the event of the resident’s direct and indirect ownership or direct and constructive ownership of participatory interests (voting shares) or the resident’s direct and indirect or direct and constructive control in a controlled foreign company, the amount of a foreign income tax on the financial profit of a controlled foreign company or the financial profit of a permanent establishment of a controlled foreign company, to be offset in accordance with this paragraph, shall be calculated separately on each direct and indirect ownership or direct and constructive ownership of participatory interests (voting shares) or direct and indirect control or direct and constructive control in a controlled foreign company. In this case, the amount of such foreign income tax calculated separately for direct and indirect ownership or direct and constructive ownership of participatory interests (voting shares) or direct and indirect control or direct and constructive control in a controlled foreign company shall be offset in accordance with this paragraph.

      To apply this paragraph, the resident must have the documents specified in part five of paragraph 4 of Article 303 of this Code.

      Article 360 is amended by the Law of the Republic of Kazakhstan dated 20.12.2021 № 85-VII (effective from 01.01.2022).

Article 360. Income of a resident migrant worker

      1. Resident labor immigrants, on income received (receivable) under labor contracts concluded in accordance with the labor legislation of the Republic of Kazakhstan, on the basis of permission to a labor migrant during the tax period, shall make prepayment of individual income tax.

      2. The individual income tax prepayment shall be calculated in the amount of 4 times the monthly calculation index established by the law on the republican budget and effective as of January 1 of the corresponding financial year, for each month of performance of work (provision of services) of the corresponding period specified by the resident labor migrant, in an application for obtaining (renewal) permission to a labor immigrant.

      3. The resident labor migrant shall prepay individual income tax at the place of stay before the labor migrant obtains (extends) the permit.

      4. Resident migrant workers calculate the amount of individual income tax at the end of a taxable period applying the rate, established by paragraph 1 of Article 320 of this Code, to the taxable amount of income.

      5. The taxable amount of income is the amount of income (to be) received from the performance of works (rendering of services), reduced by the amount of one minimum wage, established by the law on the national budget and effective as of January 1 of the relevant financial year, calculated for each month of performance of works (rendering of services) of the relevant period specified in a permit to a migrant worker.

      6. The amount of resident migrant worker’s prepayments to the state budget within a taxable period is applied against the payment of individual income tax calculated for a reporting taxable period.

      7. If the amount of individual income tax prepayments within a taxable period exceeds the amount of individual income tax calculated for a reporting taxable period, the amount of such excess is not the amount of overpaid individual income tax and not subject to refund or offset.

      8. If the amount of individual income tax prepayments within a taxable period is less than the amount of individual income tax calculated for a reporting taxable period, a resident migrant worker shall show the calculation of individual income tax in an individual income tax declaration and pay individual income tax according to the declaration, based on the results of the taxable period, at the place of stay, within ten calendar days of the deadline for submitting an individual income tax declaration.

      An amenmend is provided in Article 361 by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021).

Article 361. Taxable period

      1. A taxable period for calculating individual income tax on income subject to self-assessment by an individual is a calendar year, unless otherwise provided for by this article.

      2. In case of registration as an individual entrepreneur by an individual after the start of a calendar year, the first taxable period for him/her is a time period running from the day of his/her state registration as an individual entrepreneur until the end of the calendar year.

      3. In case of deregistration as an individual entrepreneur by an individual before the end of a calendar year, the last taxable period for him/her is a time period running from the start of the calendar year until the day of his/her deregistration as an individual entrepreneur.

      4. In case of registration as an individual entrepreneur by an individual after the start of a calendar year and deregistration as an individual entrepreneur before the end of the same year, a taxable period for him/her is a time period running from the day of his/her state registration as an individual entrepreneur until the day of his/her deregistration as an individual entrepreneur.

      5. If, during a calendar year, an individual entrepreneur carries out his/her entrepreneurial activity under a special tax regime for small business entities and in accordance with the generally established procedure, a time period, during which he/she carried out his/her entrepreneurial activity under a special tax regime for small business entities, shall not be included in a taxable period.

Article 362. Deadlines for tax payment

      1. A taxpayer shall pay individual income tax on the basis of tax period results independently within ten calendar days of the deadline set for filing an individual income tax declaration, unless otherwise provided by paragraph 3 of Article 365 of this Code:

      1) an individual entrepreneur, a private practice owner - at the location;

      2) an individual not specified in subparagraph 1) of this paragraph - at the place of residence (stay).

      At the same time, persons who are obligated to present a declaration of income and property in accordance with Chapter 71 of this Code shall pay individual income tax within ten calendar days of the deadline established by Article 635 of this Code for presenting a declaration of income and property, depending on its presentation mode.

      2. Individual entrepreneurs applying a special tax regime for small businesses on the basis of a patent, a simplified declaration or using a special mobile application shall pay individual income tax on the income taxed under the said special tax regimes in accordance with Chapter 77 of this Code.

      3. The taxpayer shall pay individual income tax calculated from the total profit of a controlled foreign company and (or) a permanent establishment of a controlled foreign company based on the tax period results within ten calendar days of the deadline established by paragraph 3 of Article 364 of this Code.

      The provisions of this paragraph shall not apply to individual income tax calculated on the total profits of controlled foreign companies and/or permanent establishments of controlled foreign companies registered in states with preferential taxation.

      Article 363 is amended by the Law of the Republic of Kazakhstan dated 06.02.2023 № 196-VII (effective from 01.04.2023)

Article 363. Individual Income Tax Declaration

      1. An individual income tax return shall be filed by the following resident taxpayers:

      1) individual entrepreneurs;

      2) private practice owners;

      3) individuals who received property income;

      4) individuals who received income from sources outside the Republic of Kazakhstan;

      5) household employees, who in accordance with the labor legislation of the Republic of Kazakhstan, do not receive income from a tax agent;

      6) citizens of the Republic of Kazakhstan who receive employee income under employment agreements (contracts) and (or) civil law agreements concluded with diplomatic and equivalent missions of a foreign state, consular offices of a foreign state accredited in the Republic of Kazakhstan that are not tax agents;

      7) citizens of the Republic of Kazakhstan who receive employment income under labor agreements (contracts) and (or) civil law agreements concluded with international and state organizations, foreign and Kazakhstan non-governmental public organizations and funds, exempted from the obligation to calculate, withhold and transfer individual income tax at the payment source in accordance with international treaties ratified by the Republic of Kazakhstan;

      8) labor migrants-residents of the Republic of Kazakhstan receiving (due to receive) income under labor contracts concluded as required by the labor legislation of the Republic of Kazakhstan on the basis of a permit for a labor migrant;

      9) mediators, with the exception of professional mediators, in accordance with the Law of the Republic of Kazakhstan On Mediation, from persons that are not tax agents;

      The provisions of subparagraphs 3), 4), 5), 6), 7), 9), 10), 11), 11-1) and 12) of the first part of this paragraph shall not apply to persons who are obligated to file a declaration of income and property under Chapter 71 of this Code.

      The provisions of subparagraphs 11) and 12) of part one of this paragraph shall not apply to persons who are obligated to file a declaration of assets and liabilities under Chapter 71 of this Code.

      10) individuals who receive income from personal subsidiary farming, recorded in the book of household accounting in accordance with the legislation of the Republic of Kazakhstan, subject to taxation, for which individual income tax was not withheld at the payment source due to false information provided to the tax agent by a personal subsidiary plot owner;

      11) excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021);

      11-1) citizens of the Republic of Kazakhstan, kandases and persons with a residence permit in the Republic of Kazakhstan who, as of December 31 of the reporting tax period, hold money in bank accounts in foreign banks located outside the Republic of Kazakhstan in the amount exceeding 2,000-multiple of the monthly calculation index established by the law on the republican budget and effective as of December 31 of the reporting tax period;

      12) citizens of the Republic of Kazakhstan, kandases and persons having a residence permit in the Republic of Kazakhstan, who, as of December 31 of the reporting tax period, have the following property on the ownership right:

      immovable property, which (the rights and (or) transactions on which) is subject to state or other registration (accounting) with the competent authority of a foreign state in accordance with the legislation of the foreign state;

      securities whose issuers are registered outside the Republic of Kazakhstan;

      participatory interest in the authorized capital of a legal entity registered outside the Republic of Kazakhstan;

      12-1) citizens of the Republic of Kazakhstan, kandases and persons with a residence permit in the Republic of Kazakhstan, who have digital assets as of December 31 of the reporting tax period;

      13) individuals who are not indicated in subparagraphs 1) - 10) of this paragraph, who have received income subject to taxation by an individual, independently.

      The provisions of this subparagraph shall not apply to payers of the single aggregate payment, with the exception of persons who are obligated to file an individual income tax declaration under the Constitutional Law of the Republic of Kazakhstan On Elections in the Republic of Kazakhstan, the Penitentiary Code of the Republic of Kazakhstan and the Law of the Republic Kazakhstan On Combating Corruption.

      At the same time, the persons indicated in this paragraph, including those who are outside the Republic of Kazakhstan for the purpose of training, internship or fellowship, shall not submit an individual income tax declaration in the absence of the grounds provided for in this paragraph.

      2.Excluded by the Law of the Republic of Kazakhstan dated 11.07.2022 № 135-VII (shall be enforced from 01.01.2022);

      3. Individual entrepreneurs applying a special tax regime for small businesses, on the income specified in paragraphs 2 and 2-1 of Article 681 of this Code, which is subject to taxation under Chapter 77 of this Code, shall not file an individual income tax declaration.

Article 364. Deadlines for submitting the declaration

      1. Unless otherwise established by this article, an individual income tax declaration shall be submitted to the tax authority at the place of location (residence) on or before March 31 of a year following a reporting taxable period, except for cases provided for by the Constitutional Law of the Republic of Kazakhstan “On Elections in the Republic Kazakhstan”, the Penal Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan “On Combating Corruption”.

      2. Migrant workers that are household employees and residents of the Republic of Kazakhstan, who received the income provided for in Article 360 of this Code, submit an individual income tax declaration if the amount of individual income tax calculated for a reporting taxable period exceeds the amount of individual income tax prepayments.

      Migrant workers, who are household employees and residents of the Republic of Kazakhstan, submit an individual income tax declaration on income provided for in Article 360 of this Code to the tax authority at the place of stay on or before March 31 of a year following a reporting taxable period.

      In this case, if a resident migrant worker, who received income provided for in Article 360 of this Code, leaves the Republic of Kazakhstan within a taxable period, an individual income tax declaration (declarations) shall be submitted before the date of departure of such a person from the Republic of Kazakhstan.

      3. In the event that on the date of submission of the declaration on the individual income tax there is no the approved financial statements, the calculation of the total profit of controlled foreign companies or permanent institutions of controlled foreign companies is made in an additional declaration for individual income tax, submitted within sixty working days following the day of approval of financial statements, but no later than March 31 of the second year following the reporting tax period, taking into account the provisions of Article 211 of this Code.

      This wording of Section 9 shall be valid until 01.01.2025 in accordance with Law of the Republic of Kazakhstan № 121-VI dated December 25, 2017 (refer to the archived version dated December 25, 2017 of the Tax Code of the Republic of Kazakhstan for the suspended wording).

SECTION 9. INDIVIDUAL INCOME TAX ON INCOME OF A PRIVATE PRACTICE OWNER AND INDIVIDUAL ENTREPRENEUR Chapter 40. INCOME OF A PRIVATE PRACTICE OWNER AND AN INDIVIDUAL ENTREPRENEUR APPLYING THE GENERALLY ESTABLISHED TAX REGIME

Article 365. Income of a private practice owner

      1. Taxable income of a private practice owner is determined as the amount of income of a private practice owner, which is defined in accordance with Article 336 of this Code.

      2. The amount of individual income tax on income of private practice owners is calculated for income received for a month on the basis of the results of each month, by applying the rate established by paragraph 1 of Article 320 of this Code to the amount of taxable income of a private practice owner.

      3. The amount of the calculated tax is payable on a monthly basis on or before the 5th day of a month following the month for which the tax was calculated.

      Amendmends are provided in Article 366 by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021).

Article 366. Income of an individual entrepreneur

      1. Taxable income of an individual entrepreneur, applying the generally established tax regime, for a taxable period is determined as follows:

      taxable income of an individual entrepreneur determined in accordance with paragraph 2 of this article

      minus

      the reduction of taxable income of an individual entrepreneur, which is determined in accordance with the procedure similar to that for determining the reduction of taxable income for the purposes of calculating corporate income tax, established by Article 288 of this Code,

      plus

      total profit of controlled foreign companies or permanent establishments of controlled foreign companies, determined in accordance with Article 340 of this Code,

      minus

      losses, subject to carry-forward, determined in accordance with the procedure similar to that for carrying forward losses for the purposes of calculating corporate income tax, established by Articles 299 and 300 of this Code.

      2. Taxable income of an individual entrepreneur for a taxable period is determined as follows:

      total income of an individual entrepreneur for a taxable period, determined in accordance with the procedure similar to that for determining total annual income for the purposes of calculating corporate income tax, established by Article 225 of this Code, with account of the features provided for in Articles 226-240 of this Code,

      minus

      adjustment of total income of an individual entrepreneur for a taxable period, determined in accordance with the procedure similar to that for determining the adjustment of total annual income for the purposes of calculating corporate income tax, established by paragraph 1 of Article 241 of this Code,

      plus (minus)

      adjustment of total income of an individual entrepreneur for a taxable period, determined in accordance with the procedure similar to that for determining the adjustment of total annual income for the purposes of calculating corporate income tax, established by paragraph 2 of Article 241 of this Code,

      minus

      deductions, determined in accordance with the procedure similar to that for determining expenses allocated to deductibles for the purposes of calculating corporate income tax, established by Articles 242 to 276 of this Code,

      plus (minus)

      adjustment of income and deductions, determined in accordance with the procedure similar to that for determining the adjustment of income and deductions for the purposes of calculating corporate income tax, established by Article 287 of this Code.

SECTION 10. VAT Chapter 41. GENERAL PROVISIONS

Article 367. Payers

      1. VAT payers are:

      1) persons registered for VAT in the Republic of Kazakhstan:

      individual entrepreneurs, professionals with a private practice;

      resident legal entities, except for state institutions and state-run secondary educational institutions;

      non-residents operating in the Republic of Kazakhstan through their structural units;

      2) persons importing goods into the territory of the Republic of Kazakhstan in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan;

      3) foreign companies provided for by Section 25 of this Code.

      2. VAT registration is performed in accordance with Articles 82 and 83 of this Code.

      Footnote. Article 367 as amended by the Law of the Republic of Kazakhstan dated 24.05.2018 № 156-VI (shall be enforced from 01.01.2018); dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2022).

Article 368. Taxable items

      Items subject to VAT are:

      1) taxable turnover;

      2) taxable import.

Article 369. The definition of taxable turnover

      1. Taxable turnover shall be:

      1) the turnover made by the VAT payer on the sale of goods, works, services, except the non-taxable turnover specified in Article 370 of this Code.

      In case of non-compliance with the requirements established by Article 197 of this Code, the turnover previously exempted from taxation when transferring property into financial leasing shall be recognized as taxable turnover retrospectively from the date of the completed sales turnover;

      2) the turnover made by the VAT payer from the purchase of works, services from a non-resident in accordance with Article 373 of this Code;

      3) turnover in the form of residual goods. Unless otherwise provided by this subparagraph, turnover in the form of residual goods shall be recognized as goods for which the VAT has been accounted for as a VAT attributable to offset, and which belong by ownership right to the VAT payer upon deregistration for value added tax:

      with the submission of liquidation tax reporting for value added tax - as of the date preceding the date of filing this reporting;

      by decision of the tax authority - on the date indicated in paragraph 6 of Article 85 of this Code.

      The turnover provided for by this subparagraph shall not include the tax-free turnover specified in subparagraph 3) of Article 370 of this Code.

      The provision of this paragraph shall not apply when a legal entity is deregistered for VAT in connection with its reorganization, provided that all newly created legal entities established as a result of merger or a legal entity to which another legal entity (legal entities) individuals) joined after the reorganization are VAT payers.

      2. For the purposes of this Section, the goods include fixed assets, intangible and biological assets, investments in immovable property and other property, except for:

      works, services;

      money, including advance payments, in national and foreign currencies.

Article 370. Non-taxable turnover

      Non-taxable turnover is:

      1) turnover from the sale of goods, works, services, exempt from VAT in accordance with this Code;

      2) turnover from the sale of goods, works, services, the place of sale of which is not the Republic of Kazakhstan.

      Unless otherwise established by this article, the place of sale of goods, works, services is determined in accordance with Article 378 of this Code.

      The place of sale of goods, works, services in the member states of the Eurasian Economic Union is determined in accordance with Article 441 of this Code;

      3) turnover in the form of stock on hand, which is the goods, specified in Article 394 of this Code.

Article 371. The definition of taxable import

      Taxable import is goods that are or were imported into the territory of the member states of the Eurasian Economic Union (except for those exempted from VAT in accordance with Article 399 of this Code), subject to declaration in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan.

Chapter 42. TURNOVER FROM THE SALE OF GOODS, WORKS, SERVICES AND TURNOVER FROM THE PURCHASE OF WORKS, SERVICES FROM A NON-RESIDENT

Article 372. Turnover from the sale of goods, works, services

      1. Turnover from the sale of goods means:

      1) transfer of ownership of goods, including:

      sale of goods, shipment of goods, also on installment payment terms and (or) in exchange for other goods, works, services;

      sale of an enterprise in whole as a property complex;

      transfer of goods free of charge;

      transfer of goods by an employer to an employee as debt repayment;

      transfer of pledged property by a pledger into the ownership of a buyer or a pledgee;

      2) export of goods;

      3) shipment of goods, also on installment payment terms and (or) in exchange for other goods, works, services;

      4) transfer of property into financial lease, specifically concerning the value at which the leased asset was transferred;

      5) shipment of goods under a commission agreement or an agency agreement;

      6) placement of goods, earlier exported under the customs export procedure, under the customs re-import procedure;

      7) loss of goods purchased without VAT under the customs procedure for free customs zone, except for the goods specified in Article 394 of this Code.

      2. Turnover from the sale of works, services means any performance of works or rendering of services, also on a non-repayable basis, as well as any paid activity other than the sale of goods, including:

      1) provision of property into temporary possession and for use under property lease agreements, except for lease agreements;

      2) remuneration for the transfer of property into financial lease under a lease agreement;

      3) granting of rights to intellectual property objects;

      4) performance of works, rendering of services by an employer to an employee as debt repayment;

      5) assignment of the rights of claim related to the sale of goods, works, services, except for advance payments and penal sanctions;

      6) consent to limit or terminate entrepreneurial activity;

      7) provision of a credit (loan, microcredit);

      8) financing of individuals and legal entities by an Islamic bank as a trade intermediary by way of granting a commercial loan on the terms of subsequent sale of goods to a third party or without such conditions, in accordance with the legislation of the Republic of Kazakhstan on banks and banking activity;

      9) acted until 01.01.2022 in accordance with the Law of the Republic of Kazakhstan dated 27.12.2019 № 295-VI.
      10) Was valid from 01.01.2022 to 01.01.2024 pursuant to the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII;

      11) receipt of a temporary balancing fee in accordance with the legislation of the Republic of Kazakhstan on railway transport by the operator of locomotive traction in passenger traffic.

      3. Turnover from the sale of goods, works and services of a structural unit of a resident legal entity registered in the territory of a foreign state, the place of sale of which is not the Republic of Kazakhstan, which is not turnover from the sale of goods, works or services of such a legal entity in the Republic of Kazakhstan.

      4. Non-residents operating in the Republic of Kazakhstan through structural units recognize the turnover from the sale of works, services of such structural units, provided that one of the following conditions is observed:

      a contract concluded by a structural unit of a non-resident legal entity is available;

      an invoice for works, services issued by a structural unit of a non-resident legal entity is available;

      an acceptance certificate for performed works, rendered services signed by a structural unit of a non-resident legal entity is available;

      a contract concluded with a non-resident legal entity, providing for the performance of works, rendering of services by a structural unit of this non-resident legal entity, is available;

      an acceptance certificate for performed works, rendered services signed by a non-resident legal entity indicates that works were performed, services were rendered by a structural unit of this non-resident legal entity;

      income for works performed, services rendered is paid to a structural unit of a non-resident legal entity.

      5. None of the following is turnover from sale:

      1) transfer of property as a contribution to the authorized capital;

      2) transfer of goods to a shareholder, a participant, a founder when distributing property:

      in case of liquidation of a legal entity or reduction of the authorized capital - up to the amount of the paid authorized capital attributable to a participatory interest, the number of shares, by which the authorized capital is reduced;

      in case of redemption of a participatory interest or part thereof in a legal entity from its founder, participant by this legal entity - up to the amount of the paid authorized capital attributable to a redeemable participatory interest;

      in case of redemption of shares issued by an issuing legal entity from a shareholder - up to the amount of the paid authorized capital attributable to the redeemable number of shares;

      3) free transfer of the goods for promotional purposes if the value of a unit of such goods does not exceed 5 times the monthly calculated index established by the law on the national budget and effective as of the date of such transfer;

      4) shipment of toll goods by the customer to the contractor for the manufacture, processing, adjustment (assembly, installation), repair of finished products by the latter and (or) construction of facilities. In the case of manufacture, processing, assembly, repair outside the customs territory of the Eurasian Economic Union, the shipment of these goods shall not be a turnover for sale if their export is carried out in the customs procedure of processing outside the customs territory in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan;

      5) shipment of returnable containers. A returnable container is a container, the value of which is not included in the sales value of a product sold in it, and which shall be returned to a supplier on the terms and within the time limits specified in a contract for the supply of this product, in any event within a six-month period. If a container is not returned within the prescribed period, its value shall be included in the turnover from sale in accordance with paragraph 14 of Article 381 of this Code;

      6) return of goods by a recipient (buyer), who is a VAT payer;

      7) shipment of goods earlier imported under the customs procedure for free customs zone into the territory of the special economic zone, the limits of which fully or partially coincide with the sections of the customs border of the Eurasian Economic Union;

      8) export of goods outside the customs territory of the Eurasian Economic Union for exhibitions, other cultural and sporting events, subject to re-import on the conditions and within the terms established by the contract, if such export is registered in the customs procedure for temporary export in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan;

      9) transfer by a subsoil user into the ownership of the Republic of Kazakhstan of newly created and (or) acquired property that was used in subsoil use operations and is subject to transfer to the Republic of Kazakhstan in accordance with the terms of the concluded subsoil use contract;

      10) placement of securities by their issuer;

      11) transfer of fixed assets, intangible assets and other property of a legal entity under reorganization to its successor (successors), including goods, for which turnover is recognized as stock on hand, in accordance with subparagraph 3) of paragraph 1 of Article 369 of this Code;

      12) transfer of an object of concession to a concession grantor, as well as subsequent transfer of the object of concession to a concessionaire (successor or a legal entity set up solely by the concessionaire to execute a concession agreement) for operating it under a concession agreement;

      13) turnover on the sale by an individual who is an individual entrepreneur or a person engaged in private practice, the personal property of such an individual;

      14) transfer of property to a trust manager by a trust management founder;

      15) return of property by a trust manager upon the termination of trust management;

      16) the trust manager’s transfer of net income from trust management to the trust management founder;

      17) receipt by a depositor (client) of the amount of remuneration accrued and (or) paid to him/her under bank account and (or) bank deposit agreements;

      18) operation of a state-owned object of concession by a concessionaire with availability payment under concession projects of special significance, the list of which is approved by the Government of the Republic of Kazakhstan;

      19) management of an object of concession by a concessionaire with availability payment under concession projects of special significance, the list of which is approved by the Government of the Republic of Kazakhstan;

      20) exportation of goods from the territory of the Republic of Kazakhstan into the territory of another member state of the Eurasian Economic Union in connection with their transfer (movement) within one legal entity;

      21) receipt of payment for organizing the collection, transportation, processing, treatment, use and (or) utilization of waste by operators of producers’ (importers’) extended obligations;

      22) funding of enterprises for stimulating the production of environmentally friendly motor vehicles (of stage IV emission standard and higher; with electric motors) and their components in the Republic of Kazakhstan;

      23) transfer of minerals to a recipient on behalf of the state by a subsoil user in fulfillment of the tax obligation to pay taxes in kind;

      24) sale of minerals transferred by a subsoil user in fulfillment of the tax obligation to pay taxes in kind by a recipient on behalf of the state or a person authorized by the recipient on behalf of the state for such sale;

      25) rendering of services for the sale of minerals transferred by a subsoil user in fulfillment of the tax obligation to pay taxes in kind by a recipient on behalf of the state or a person authorized by the recipient on behalf of the state for such sale, for a commission fee in form of reimbursement of expenses for the sale of such minerals;

      26) activity funded on a non-reimbursable basis with a purpose-oriented contribution provided for by the budget legislation of the Republic of Kazakhstan;

      27) receipt by an autonomous cluster fund, assigned by the legislation of the Republic of Kazakhstan on an innovative cluster, of payments from the state budget within the budget program aimed at the targeted transfer solely for setting up joint ventures with participation of transnational corporations, as well as for equity participation in foreign investment funds;

      28) was valid until 01.01.2021 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 № 121-VI;

      29) fulfillment by the recipient of charitable, sponsorship, grant of conditions for their provision;

      30) budgetary subsidy for losses in the form of negative difference between income and expenses, and (or) for expenses.

      For the purposes of this subparagraph, income and expenses shall be determined in accordance with international financial reporting standards and (or) requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting;

      31) rendering of services for free transmission of electric power by electric power transmission organizations to entities using renewable energy sources;

      32) was valid until 01.01.2020 in accordance with Law of the Republic of Kazakhstan № 121-VI dated 25.12.2017;
      33) was valid until 01.01.2020 in accordance with Law of the Republic of Kazakhstan № 121-VI dated 25.12.2017;
      34) was valid until 01.01.2019 in accordance with Law of the Republic of Kazakhstan № 121-VI dated 25.12.2017.
      35) was valid until 01.01.2022 in accordance with Law of the Republic of Kazakhstan № 295-VІ dated 27.12.2019.
      36) was valid from 01.01.2018 to 01.01.2021 in accordance with the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI;

      37) receipt of money to the current account of a private enforcement agent, intended for the storage of recovered amounts in favor of recoverers;

      38) Was valid from 01.01.2022 to 01.01.2024 pursuant to the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII.

      39) distribution of digital assets by a digital mining pool between persons engaged in digital mining activities;

      40) provision of mainline railway network services by the National Infrastructure Operator in the transportation of passengers by rail to the railway carrier engaged in the transportation of passengers, luggage, cargo luggage, postal items, free of charge, including with the application of a temporary reduction factor of 0 to the tariff for regulated services of the main railway network in the transportation of passengers by rail in accordance with the legislation of the Republic of Kazakhstan.

      Footnote. Article 372 as amended by the Law of the Republic of Kazakhstan dated 03.04.2019 № 243-VI (shall be enforced upon expiry of ten calendar days after its first official publication); № 295-VІ dated 27.12.2019 (shall be enforced since 01.01.2020); dated 10.12.2020 № 382-VI (see Article 2 for the procedure of entry into force); dated 21.12.2022 № 165-VII (shall be valid from 01.01.2022 to 01.01.2024); dated 06.02.2023 № 196-VII (shall be enforced from 01.04.2023); dated 12.12.2023 № 45-VIII (shall be enforced from 01.01. 2024).

Article 373. Turnover from the purchase of works, services from a non-resident

      1. Unless otherwise provided for in paragraph 2 of this article, in case of the VAT payer’s purchase of works performed, services rendered by a non-resident on a fee basis, the place of sale of which is recognized to be the Republic of Kazakhstan, they are this VAT payer’s turnover from the purchase of works, services from a non-resident, who is subject to VAT in accordance with this Code.

      2. The works and services specified in paragraph 1 of this article are not turnover from the purchase of works, services from a non-resident, if:

      1) works performed, services rendered are the works, services indicated in Article 394 of this Code;

      2) the cost of such works and services is included in the customs value of imported goods, determined in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan, for which VAT on imported goods was paid to the budget of the Republic of Kazakhstan and is not refundable in accordance with the customs legislation of the Republic of Kazakhstan;

      3) works are performed and services are rendered to:

      autonomous educational organizations specified in Subparagraphs 2) and 3) of Paragraph 1 of Article 291 of this Code;

      autonomous educational organizations specified in Subparagraphs 4) and 5) of Paragraph 1 of Article 291 of this Code, by the types of activity described in Subparagraphs 4) and 5) of Paragraph 1 of Article 291 of this Code;

      Sub-paragraph four of Subparagraph 3) shall remain in force before 01.01.2029 in accordance with the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VI.

      to legal entities specified in subparagraph 6) of paragraph 1 of Article 293 of this Code, subject to the acquisition of such works, services for implementation of activities included in the list of priority activities in the field of information and communication technologies, approved by the authorized body in the field of informatization in agreement with the central authorized body for state planning, the authorized state body carrying out state regulation in the field of technical regulation, and the authorized body;

      4) the cost of such works and services is included in the value of taxable import, determined in accordance with Article 444 of this Code, for which VAT on goods imported from the member states of the Eurasian Economic Union was paid to the budget of the Republic of Kazakhstan and is not refundable in accordance with Chapter 50 of this Code;

      5) works performed, services rendered shall be the turnover of a structural unit of a non-resident legal entity in accordance with Paragraph 4 of Article 372 of this Code.

      6) the price of services in electronic form received by an individual entrepreneur from a non-resident, includes the amount of value added tax paid in accordance with section 25 of this Code.

      Footnote. Article 373 as amended by the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VI (shall be enforced from 01.01.2019); dated 02.04.2019 № 241-VI (shall be enforced from 01.01.2018); dated 10.12.2020 № 382-VI (enforcement see Article 2).

Article 374. Turnover from the sale (purchase) under agency agreements

      1. The sale of goods, performance of works or rendering of services, the purchase of goods, works, services on behalf of and at the expense of the principal, the agent’s transfer of goods purchased for the principal to the principal, as well as performance of works, rendering of services by a third party for the principal in a transaction, entered into by the agent with such a third party on behalf of and at the expense of the principal, are not the agent’s turnover from sale (purchase).

      2. The provision of paragraph 1 of this Article shall not apply to:

      1) the sale of goods received from non-resident principal who is not a VAT payer in the Republic of Kazakhstan and does not operate through a structural unit. In this case, the shipment of goods is the agent’s turnover from the sale;

      2) the sale of goods, performance of works, rendering of services, as well as the purchase of goods, works, services by an operator in the cases provided for by paragraph 3 of Article 426 of this Code.

Article 375. Turnover from the sale on conditions consistent with those of a commission agreement

      1. None of the following is the commission agent’s turnover from sale:

      the sale of goods, performance of works, rendering of services by the commission agent on behalf of the principal on conditions consistent with those of a commission agreement;

      the commission agent’s transfer of goods purchased for the principal to the principal on conditions consistent with those of a commission agreement;

      the performance of works, rendering of services by a third party for the principal in a transaction, entered into by this third party with the commission agent, except for cases when such works and services are the commission agent’s turnover from the purchase of works, services from a non-resident.

      2. The provisions of paragraph 1 of this article shall not apply to the sale of goods received from non-resident principal who is not a VAT payer in the Republic of Kazakhstan and does not operate through a structural unit. In this case, the sale of goods is the commission agent’s turnover from the sale.

Article 376. Turnover from the sale (purchase) under a freight forwarding agreement

      The performance of works, rendering of services, set forth in a freight forwarding agreement, by the carrier and (or) other suppliers for a party that is the client under a freight forwarding agreement, are not the freight forwarder’s turnover from the sale.

      Works performed, services rendered as set forth in a freight forwarding agreement, the place of sale of which is the Republic of Kazakhstan, are the freight forwarder’s turnover from the purchase of works, services from a non-resident, in case the freight forwarder purchases them from the non-resident for a party that is the client under a freight forwarding agreement.

Article 377. Turnover from the sale (purchase) as a result of trust management of property

      The sale of goods, performance of works, rendering of services, the purchase of goods, works, services by a trust manager under a trust management agreement or in other cases of trust management of property are the trust manager’s turnover from the sale (purchase).

Article 378. The place of sale of goods, works, services

      1. For the purposes of this Section, the Republic of Kazakhstan shall be recognized as the place of sale of goods if:

      1) transportation of goods starts in the Republic of Kazakhstan – with regard to goods transported (shipped) by a supplier, recipient or third party;

      2) goods are transferred to a recipient in the territory of the Republic of Kazakhstan - in other cases.

      2. For the purposes of this Section, the Republic of Kazakhstan shall be recognized as the place of sale of works, services if:

      1) works, services are directly related to immovable property located in the territory of the Republic of Kazakhstan.

      The location of immovable property is the place of state registration of rights to immovable property or the place of its actual location in case of no obligation for state registration of such property.

      For the purposes of this article, buildings, structures, perennial plantations and other assets firmly fixed to land, i.e. items that cannot be relocated without causing incommensurable damage to their designated purpose, as well as pipelines, power lines, space facilities, an enterprise as a property complex are recognized as immovable property. In this case, for the purposes of this article, assets not classified as immovable property in this subparagraph are recognized as movable property;

      2) works, services related to movable property are actually performed, rendered in the territory of the Republic of Kazakhstan.

      Such works, services include: installation, assembly, repair, maintenance;

      3) services are related to those in the sphere of culture, entertainment, science, art, education, physical culture or sports and shall be actually rendered in the territory of the Republic of Kazakhstan.

      For the purposes of this Subparagraph, entertainment services include recreational and leisure activities that are provided at entertainment establishments including gambling establishments, nightclubs, cafe-bars, restaurants, Internet cafes, computer clubs, billiards clubs, bowling clubs and cinemas;

      4) a buyer of works, services carries out entrepreneurial or any other activity in the territory of the Republic of Kazakhstan.

      For the purposes of this Subparagraph, the territory of the Republic of Kazakhstan is recognized as the place of entrepreneurial or another activity of a buyer of works and services if the buyer of works or services stays in the territory of the Republic of Kazakhstan on the basis of state (recording) registration with registering authority of the Republic of Kazakhstan or on the basis of registration as an individual entrepreneur with tax authorities.

      If a buyer of works, services is a non-resident, and a recipient is its structural unit and both are registered with registering authority of the Republic of Kazakhstan, the Republic of Kazakhstan shall be recognized as the place of sale of works, services.

      The provisions of this subparagraph apply to the following works, services:

      transfer of rights to use intellectual property objects; for maintenance and software updates;

      provision of access to Internet resources;

      consulting, auditing, engineering, designer, marketing, legal, accounting, advocacy, advertising services, as well as services for the provision and (or) processing of information, except for the distribution of media products, and also the provision of access to mass information posted on an Internet resource;

      outstaffing;

      property lease (rent) of movable property (except for vehicles);

      services of an agent for the purchase of goods, works, services, as well as involvement of persons, on behalf of the main party to an agreement (contract), in the sale of the services provided for in this subparagraph;

      communications services;

      consent to limit or terminate entrepreneurial activity for a fee;

      radio and TV services;

      services for leasing and (or) using freight wagons and containers;

      5) works, services not provided for by subparagraphs 1), 2), 3) and 4) of part one of this paragraph and paragraph 4 of this Article shall be performed or rendered by a taxpayer engaged in entrepreneurial or any other activity on the territory of the Republic of Kazakhstan.

      The place of entrepreneurial or other activities of a taxpayer, performing works, rendering services not provided for in subparagraphs 1), 2), 3) and 4) of part one of this paragraph shall be the territory of the Republic of Kazakhstan:

      in relation to services for the transportation of passengers and luggage, transportation of goods, including mail, - if such a taxpayer is present on the territory of the Republic of Kazakhstan on the basis of state (accounting) registration with the registering authority or on the basis of registration with the tax authorities as an individual entrepreneur and subject to one or more of the following conditions:

      passengers, transported goods (mail, luggage) are imported into the territory of the Republic of Kazakhstan;

      passengers, transported goods (mail, luggage) are exported outside the territory of the Republic of Kazakhstan;

      passengers, goods (mail, luggage) are transported through the territory of the Republic of Kazakhstan;

      in relation to other works, services - if such a taxpayer is present on the territory of the Republic of Kazakhstan on the basis of state (accounting) registration with the registering authority or on the basis of registration with the tax authorities as an individual entrepreneur.

      For the purposes of subparagraphs 2) and 3) of part one of this paragraph, the actual place of rendering works, services shall be the place of presence of the taxpayer rendering such works, services.

      3. If the sale of goods, works, services is auxiliary to the sale of other basic goods, works, services, the place of sale of these basic goods, works, services is recognized as the place of such a sale.

      4. The Republic of Kazakhstan shall be recognized as the place of sale of works and services if works are performed, services are rendered to a taxpayer of the Republic of Kazakhstan by a non-resident legal entity operating in the territory of the Republic of Kazakhstan through a permanent establishment without setting up a structural unit.

      5. When applying paragraph 2 of this article, the place of performance of works or rendering of services, which comply with the provisions of multiple subparagraphs of this article, shall be determined in accordance with the subparagraph, which is first in order of their appearance.

      Footnote. Article 378 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (enforcement see Article 2); dated 10.12.2020 № 382-VI (enforcement see Article 2).

Article 379. Effective date of turnover from the sale of the goods, works, services

      1. The effective date of turnover from the sale of goods, except for turnovers specified in paragraphs 2, 5, 7 - 12 and 14 of this article, is:

      1) if the terms of a contract provide for an obligation of a supplier (seller) to deliver goods - one of the following dates:

      the day of transferring goods to a person delivering goods, who is assigned by the supplier (seller), including his/her authorized person;

      the day of loading goods onto the supplier’s (seller’s) vehicle;

      2) if a contract does not provide for an obligation of a supplier (seller) to deliver goods:

      when a document confirming goods’ delivery shall be issued in accordance with the legislation of the Republic of Kazakhstan on accounting and financial reporting - the date of signing such a document by the supplier (seller) and the recipient (buyer);

      in other cases - the day, determined in accordance with the civil legislation of the Republic of Kazakhstan, when a recipient (buyer) or a person authorized by him/her, including the one delivering such goods, receives goods in possession.

      2. When selling goods on the basis of documents of title confirming the provision of identified goods at the disposal of a customer, the date of sale turnover shall be the last day of the month on which the date of actual transfer of such goods to the buyer falls.

      3. The effective date of turnover from the sale of works, services is the day of performance of works, rendering of services, except for the cases specified in paragraphs 4, 5, 6 and 13 of this article.

      In this case, the day of performance of works, rendering of services is the date of signing, indicated in:

      an acceptance certificate for performed works, rendered services;

      a document (except for an invoice) confirming the performance of works, rendering of services, which is issued in accordance with the legislation of the Republic of Kazakhstan on accounting and financial reporting, in case of absence of an acceptance certificate for performed works, rendered services.

      4. When carrying out banking operations, rendering services for granting a credit (loan, microcredit), services for the carriage of passengers, baggage, cargo and postal items by rail, services for providing slot machines without winnings, personal computers, game tracks (skittles (bowling alley), go-karts (go-kart racing), billiard tables (billiards) for use, the effective date of turnover from the sale of services is the earliest of the dates below:

      1) the date of receipt of each payment (regardless of the form of payment);

      2) the date of recognition of rendered services in accounting records.

      5. When selling electric and (or) heat power, water, gas, utilities, communications services, services for the carriage of passengers, baggage and cargo by air, services for cargo transportation using the trunk pipeline system, with the exception of gas pipelines, the effective date of turnover for the sale of goods, works, services is the last day of the calendar month in which goods are delivered, works are performed, services are rendered.

      For the purposes of this Section, utilities are understood to mean works for cleaning drain and sewer systems, waste collection services (garbage disposal), elevator and door phone maintenance services.

      6. When performing works, rendering services (except for the carriage of passengers, baggage, cargo and mail by rail), which require the issuance of documents in accordance with the legislation of the Republic of Kazakhstan on rail transport, the effective date of turnover from the sale of works, services is the most recent date indicated in a document confirming the performance of works, rendering of services.

      7. When selling print periodicals or other media products, also by placing on an Internet resource in public telecommunications networks, the effective date of turnover is the day of delivery of a print periodical or the day of sending media products to an e-mail or a subscriber’s electronic mailbox and (or) the day of placing media products on an Internet resource in public telecommunications networks.

      8. In case of exportation of goods under the customs export procedure, the effective date of turnover from the sale of goods is:

      1) the date of actual crossing of the customs border of the Eurasian Economic Union at a checkpoint, which is determined in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan;

      2) the date of registration of a full goods declaration bearing marks of the customs authority that conducted the customs declaration procedure in cases of exportation of goods under the customs export procedure using temporary customs declaration;

      3) the date of introduction of amendments (additions) to the information declared in the goods declaration on actual quantity of exported goods and other missing information made after the end of the declared period for delivery of goods under the customs export procedure using periodic customs declaration in accordance with customs legislation Republic of Kazakhstan.

      9. In case of importation of goods, earlier exported under the customs export procedure, under the customs re-import procedure, the effective date of turnover from the sale of goods is:

      1) the date of actual crossing of the customs border of the Eurasian Economic Union at a checkpoint when exporting the goods under the customs export procedure not using the periodic or temporary declaration procedure, determined in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan;

      2) the date of registration of a full goods declaration bearing marks of the customs authority that conducted the customs declaration, when exporting goods under the customs export procedure using temporary declaration.

      3) the date of introduction of amendments (additions) to the information declared in the goods declaration on actual quantity of exported goods and other missing information made after the end of the declared period for delivery of goods under the customs export procedure using periodic customs declaration in accordance with customs legislation Republic of Kazakhstan.

      10. In case of transfer of pledged property (goods) by a pledger, the effective date of the pledger’s turnover from the sale is the day of transfer of the title to a pledged asset from the pledger to a winner of auctions, held in the process of foreclosure on the pledged property, or to a pledgee.

      11. When transferring property into financial lease, the effective date of turnover from the sale is:

      1) in terms of the amount of a periodic lease payment established by a lease agreement, excluding the amount of remuneration, except for the cases specified in subparagraphs 2) and 3) of this paragraph - the date of maturity of such a payment;

      2) in terms of the amount of all periodic lease payments, excluding the amount of remuneration, the date of maturity of which, under a lease agreement, is established prior to the date of transfer of the property to a lessee, - the date of transfer of property into financial lease;

      3) in terms of amounts of prepaid lease payments specified by a lease agreement exclusive of the amount of remuneration, provided that the requirements of Article 197 of this Code are met - the date of receipt of such a payment (regardless of the form of payment);

      4) in terms of the amount of remuneration accrued, the effective date of turnover is the earliest of the following dates:

      the last day of a reporting taxable period;

      the last day of termination of accrual of remuneration under a financial lease agreement.

      12. In case of loss of goods purchased without VAT under the customs procedure for free customs zone, except for the goods specified in Article 394 of this Code, the effective date of turnover from the sale of the goods is that of establishment of the fact of loss by a taxpayer.

      13. In case of recognition of works and services, performed and rendered by a non-resident, as the VAT payer’s turnover in accordance with Article 373 of this Code, the effective date of such turnover is either:

      the date of signing an acceptance certificate for performed works, rendered services by a supplier (seller) and a recipient (buyer) that are parties to an agreement or

      the date of recognition of costs of the purchase of works, services from a non-resident in accounting records – provided that there is another document confirming the performance of works, rendering of services, in case of absence of an acceptance certificate for performed works, rendered services.

      14. When deregistering for VAT, the effective date of the turnover specified in subparagraph 3) of part one of paragraph 1 of Article 369 of this Code is the day preceding:

      1) the day, on which a VAT payer submitted a VAT liquidation declaration;

      2) the date of deregistration for VAT by the decision of the tax authority specified in paragraph 6 of Article 85 of this Code.

      15. If the documents, specified in Paragraphs 3 and 13 of this Article, indicate several dates, then the most recent of the indicated dates is that of signing the document.

      16. In the event of sale on installment payment terms of collateral property earlier put on the books of a subsidiary bank acquiring doubtful and bad assets of the parent bank towards debt repayment, the date of the sale turnover shall be the date of receipt of such payment under the sale and purchase agreement or the date of receiving such payment, whichever occurs first.

      Footnote. Article 379 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (enforcement see Article 2); dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Chapter 43. DETERMINATION OF THE AMOUNT OF TURNOVER AND IMPORT

Article 380. The amount of turnover from the sale of goods, works, services

      1. Unless otherwise provided for by Article 381 of this Code, the amount of turnover from the sale is determined as the value of sold goods, works and services based on the prices and tariffs ex VAT applied by transaction parties, unless otherwise provided for by the legislation of the Republic of Kazakhstan on transfer pricing.

      When selling goods on installment payment terms, the value of sold goods is determined with account of all the payments stipulated by contractual terms.

      2. When rendering services for making payments for third parties, the amount of turnover from the sale is determined as the amount of a commission fee.

      3. The amount of an excise duty (to be) paid in accordance with the provisions of this Code:

      1) in case of transferring gasoline (except for aviation fuel), diesel fuel, which is a product of processing of customer-supplied raw materials, is not included in the amount of turnover from the sale of a manufacturer of such excisable goods, who renders services for the processing of customer-supplied raw materials;

      2) is included in the amount of turnover from the sale - in other cases.

      4. The amount of turnover in the form of balances of goods of a VAT payer is determined in the amount of the book value of such goods, subject to reflection (reflected) in the accounting records of such a VAT payer, as of the effective date of the turnover.

      For the purposes of this paragraph, the book value of goods for a VAT payer is:

      1) when deregistering it for VAT in connection with reorganization, also when reorganizing by spinning off - the value of the goods reflected in the separation balance sheet or transfer deed, but not lower than the book value to be reflected (reflected) in accounting records of this VAT payer, as of the effective date of the turnover;

      2) in other cases - the book value of the goods, subject to reflection (reflected) in the accounting records of such a VAT payer, as of the date of the accomplished turnover.

      For turnover in the form of balances of goods, the VAT payer shall draw up a tax register for the balances of goods in accordance with Article 215 of this Code.

      5. The amount of turnover of a VAT payer purchasing works, services from a non-resident is determined in accordance with Article 382 of this Code.

      6. A foreign currency transaction, for the purposes of this Section, shall be recalculated into the national currency of the Republic of Kazakhstan using the market exchange rate set on the last business day preceding the effective date of the turnover.

Article 381. Features of determination of the amount of turnover from sale in individual cases

      1. In case of the pledger’s transfer of pledged property into the ownership of a buyer or the pledgee, the amount of the pledger’s turnover from the sale is determined:

      1) as the amount of the value of realizable pledged property based on the applied selling price ex VAT – when selling pledged assets;

      2) when the pledged property is turned into the ownership of the pledgee - in the amount of the current appraised value established by a court decision or a trustee on the basis of the conclusion of an individual or legal entity licensed to carry out property valuation activities (with the exception of intellectual property, the value of intangible assets), without including VAT into it. In this case, the trustee shall be determined in accordance with the civil legislation of the Republic of Kazakhstan when selling the pledged property in a compulsory out-of-court procedure through tenders.

      2. The amount of the taxpayer’s turnover from the sale in case of placement of goods, earlier exported under the customs export procedure, under the customs re-import procedure is determined in proportion to the volume of goods placed under the customs re-import procedure, in units of measurement applied when placing goods under the customs export procedure, on the basis of the value of goods, which was indicated in the VAT declaration with regard to the turnover from the export sale of the goods.

      3. When selling a whole enterprise as a property complex, the amount of turnover from the sale is determined as the amount of the book value of the property transferrable in the sale, the VAT on which was earlier offset, which is:

      1) increased by positive difference between the selling price under a contract of sale of the enterprise and the book value of transferrable assets, reduced by the book value of transferrable liabilities, according to accounting records as of the date of sale;

      2) reduced by negative difference between the selling price under a contract of sale of the enterprise and the book value of transferrable assets, reduced by the book value of transferrable liabilities, according to accounting records at the date of sale.

      4. When transferring property into financial lease, the amount of turnover from the sale is determined as the amount:

      1) as of effective date of the turnover specified in subparagraph 1) of paragraph 11 of Article 379 of this Code - on the basis of the amount of a lease payment under a financial lease agreement exclusive of the amount of remuneration for financial lease and VAT;

      2) as of effective date of the turnover specified in subparagraph 2) of paragraph 11 of Article 379 of this Code - on the basis of the amount of all periodic lease payments exclusive of the amount of remuneration for financial lease and VAT, the maturity date for which is set before the date of transfer of property to the lessee under a financial lease agreement;

      3) as of effective date of the turnover specified in subparagraph 3) of paragraph 11 of Article 379 of this Code - as the difference between the total amount of all lease payments (to be) received under a financial lease agreement exclusive of the amount of remuneration for financial lease and VAT, and the amount of taxable turnover defined as the sum of the amounts of taxable turnovers falling on previous effective dates of the turnover from sale under this agreement;

      4) as of effective date of the turnover specified in subparagraph 4) of paragraph 11 of Article 379 of this Code – as the accrued amount of remuneration.

      5. The amount of turnover from the sale in case of transferring goods free of charge is determined as the amount of the book value of transferrable goods that is (to be) indicated in the taxpayer’s accounting records as of the date of their transfer, unless otherwise provided for by the legislation of the Republic of Kazakhstan on transfer pricing.

      The amount of turnover from the sale with regard to works performed and services rendered free of charge is determined on the basis of the book value of goods, the value of works and services provided all of the following conditions are observed:

      used for free performance of works, rendering of services;

      when purchasing such goods, works, services, VAT was accounted for as VAT to be offset, including the one determined using a proportional method;

      shall be subject to inclusion in the accounting of the taxpayer as expenses in accordance with international financial reporting standards and (or) requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

      The value of fixed assets and also of the assets provided for in subparagraphs 2), 3), 4), 9), 10) and 11) of paragraph 2 of Article 228 of this Code, in case of their transfer into free use for inclusion in taxable turnover, is determined as follows:

      Va = (VATp/Pu) х Ma/rate,

      where:

      Va - the value of an asset included in taxable turnover in case of transfer into free use;

      VATp - the amount of VAT offset in case of purchase of an asset transferred into free use;

      Pu - the period of use of an asset, calculated in calendar months, is determined:

      for assets subject to depreciation in accounting, as the useful life of an asset, determined in accounting for depreciation in accordance with international financial reporting standards and (or) the legislation of the Republic of Kazakhstan on accounting and financial reporting;

      with regard to other assets - as the service life of the asset determined on the basis of technical documentation for the asset, and in case of no such documentation - 120 months;

      Ma - actual number of months of assignment for use, included in a reporting taxable period;

      rate - the rate of VAT in percentage terms, valid as of the date of provision for use.

      6. In case of assignment of rights to claim sold goods, works, services subject to VAT, except for advance payments and penalties, the amount of turnover from the sale is determined as positive difference between the assigned value of the right of claim and the value of the claim receivable from a debtor as of the date of assignment of the right of claim, according to the taxpayer’s source documents.

      7. The amount of turnover from the sale is determined as the amount of remuneration ex VAT provided for by:

      1) an agreement on limiting or terminating entrepreneurial activity – in case of consent to limit or terminate entrepreneurial activity;

      2) a credit (loan, microcredit) agreement - when granting a credit (loan, microcredit);

      3) an agency agreement – in case of the agent’s sale of goods, performance of works, rendering of services on behalf of and at the expense of the principal, in case of the agent’s transfer of goods purchased for the principal to the principal, and also performance of works, rendering of services by a third party for the principal in a transaction entered into by the agent with such a third party on behalf of and at the expense of the principal.

      8. The amount of turnover from the sale in case of financing by an Islamic bank, in accordance with the legislation of the Republic of Kazakhstan on banks and banking activity of individuals and legal entities, as a trade intermediary by way of granting a commercial loan, in accordance with Subparagraphs 7) and 8) of Paragraph 2 of Article 372 of this Code shall be determined as the amount of income to be received by an Islamic bank.

      For the purposes of this paragraph, the income to be received by an Islamic bank includes the amount of the mark-up on goods sold to the buyer, which is determined by the terms of the Islamic Bank’s commercial loan agreement, concluded in accordance with the legislation of the Republic of Kazakhstan on banks and banking activity.

      The provisions of this paragraph do not apply to cases of the Islamic bank’s sale of a product to a third party if the buyer refuses to perform the commercial loan agreement.

      9. When selling goods, performing works, rendering services on the terms consistent with those of a commission agreement, in case of transfer to the principal of the goods purchased by the commission agent for the principal on the terms consistent with those of a commission agreement, and also in case of performance of works, rendering of services to the principal by a third party in a transaction entered into by such a third party with the commission agent, the amount of the commission agent’s turnover from the sale is determined as the amount of either:

      his/her/its commission fee ex VAT; or

      the value of works, services, which are the commission agent’s turnover from the purchase of works, services from a non-resident.

      10. When performing works, rendering services under a freight forwarding agreement by a carrier and (or) other suppliers to a party that is the client under a freight forwarding agreement, the amount of the freight forwarder’s turnover from the sale shall be determined as the amount of either:

      his/her/its remuneration ex VAT under a freight forwarding agreement; or

      the value of works, services, which are the freight forwarder’s turnover from the purchase of works, services from a non-resident.

      11. The amount of turnover from the sale of print periodicals and other media products, including those posted on an Internet resource in public telecommunications networks, is determined as the sales value of print periodicals and other media products delivered (shipped, placed) in a reporting taxable period based on the prices and tariffs ex VAT applied by transaction parties.

      12. In case of an employer’s transfer of goods, performance of works, rendering of services to an employee in order to repay debts to the latter, the amount of turnover from the sale is determined using the formula below:

      Ts = Ap х 100/(100+rate), where:

      Ts - turnover from the sale in case of an employer’s transfer of goods, performance of works, rendering of services to an employee in order to repay debts to the latter;

      rate - VAT rate in effect as of the date of transfer of goods, in percentage terms;

      Ap - an amount payable to an employee, which is paid off by transferring goods, performing works, rendering services.

      13. The amount of turnover from the sale in case of loss of goods purchased without VAT under the customs procedure for free customs zone, except for the goods specified in Article 394 of this Code, shall be determined as the amount of the book value of goods, which to be indicated in the taxpayer’s accounting records as of the date of their loss.

      14. The amount of turnover from the sale of containers, that are recognized as returnable containers in accordance with subparagraph 5) of paragraph 5 of Article 372 of this Code and not returned within the established period, is determined as the book value of such containers (to be) indicated in accounting records as of the date of their return.

      15. Despite the provisions of paragraphs 1 - 14 of this Article, the amount of sales turnover shall be determined:

      1) as positive difference between the sales value and the purchase value of cars when selling cars, purchased by a legal entity from individuals, to an individual;

      2) when rendering services of a tour operator for outbound tourism - as a positive difference between the cost of selling a tourist product and the cost of services for insurance, passengers transportation and accommodation, including food, if the cost of such food is included in the cost of living, remuneration of a travel agent;

      3) as an increase in value in the sale of securities, participatory interests determined in accordance with Article 228 of this Code - when carrying out transactions with securities, participatory interests;

      4) as positive difference between the sales value and the book value of goods indicated in accounting records as of the date of transfer - when selling goods, VAT on which, indicated in invoices issued when purchasing these goods in accordance with the tax legislation of the Republic of Kazakhstan, effective as of the date of their purchase, is not recognized as VAT to be offset;

      5) in case of transfer of goods:

      to a shareholder, participant, founder in case of liquidation of a legal entity or distribution of property with a decrease in the authorized capital - as positive difference between the book value of transferrable goods (to be) indicated in accounting records of the legal entity, transferring such goods, as of the date of transfer, with no regard for their revaluation and impairment, and the amount of the paid authorized capital attributable to a participatory interest, the number of shares in proportion to which the property is distributed;

      to a participant, founder, in case of repurchase by a legal entity from such a founder, a participant of a participatory interest or part thereof in this legal entity - as positive difference between the book value of transferrable goods, which is (to be) indicated in accounting records of the legal entity transferring such goods, as of the date of their transfer, with no regard for their revaluation and impairment, and the amount of the paid authorized capital attributable to a redeemable participatory interest;

      to a shareholder in case of redemption by an issuing legal entity of shares issued by it - as positive difference between the book value of transferrable goods (to be) indicated in accounting records of the legal entity transferring such goods, as of the date of transfer, with no regard for their revaluation and impairment, and the amount of the paid authorized capital attributable to the redeemable number of shares.

      16. The amount of turnover when rendering services of a casino, slot machine hall, sweepstakes and bookmaker, provided by Article 16 of this Code shall be determined by the amount of income received for the taxable period as a result of the provision of services to the casino, slot machine hall, sweepstakes and bookmaker.

      17. The amount of turnover when a lottery operator sells lottery tickets, receipts or other documents shall be determined in the amount of one of the following amounts:

      1) the cost of sold lottery tickets, receipts or other documents minus the amount of the formed prize fund, deductions for the development of physical culture and sports in accordance with the Law of the Republic of Kazakhstan "On lotteries and lottery activities" and expenses associated with the lottery, if supporting documents are available;

      2) four percent of the value of sold lottery tickets, receipts or other documents - if the amount determined in accordance with subparagraph 1) of this paragraph is less than four percent of the value of sold lottery tickets, receipts or other documents.

      Footnote. Article 381 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (enforcement see Article 2); dated 10.12.2020 № 382-VI (see Article 2 for the procedure of entry into force); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 382. The amount of turnover from the purchase of works, services from a non-resident

      The amount of turnover from the purchase of works, services from a non-resident is determined on the basis of the purchase value of works, services specified in paragraph 1 of Article 373 of this Code, including corporate income tax or individual income tax to be withheld at source of payment. The purchase value is determined on the basis of:

      an acceptance certificate for performed works, rendered services;

      another document confirming the performance of works, rendering of services in case of absence of an acceptance certificate for performed works, rendered services.

      If works or services received are paid for in foreign currency, the taxable turnover is recalculated in the national currency of the Republic of Kazakhstan using the market exchange rate set on the last business day preceding the effective date of the turnover.

Article 383. Adjustment of the amount of turnover

      1. If the amount of turnover from the sale of goods, works and services is changed in either direction in the cases provided for in paragraph 2 of this article, the amount of turnover shall be adjusted accordingly, after its effective date.

      2. Adjustments are made in case of:

      1) full or partial return of goods, except for cases of importation of goods, which were earlier exported under the customs export procedure, under the customs re-import procedure;

      2) changes in the terms of a transaction;

      3) changes in the price, compensation for sold goods, works, services. The provision of this subparagraph shall also apply in case of a change in the payable value of sold goods, works and services based on the terms of an agreement, also in connection with the application of the coefficient (index);

      4) price discount, sales discount;

      5) return of containers included in turnover from the sale in accordance with subparagraph 5) of paragraph 5 of Article 372 of this Code;

      6) in other cases resulting in the change in the amount of turnover.

      3. The provisions of this article shall not apply if the amount of taxable (non-taxable) turnover is changed as a result of correction of errors.

      4. The amount of the taxpayer’s turnover is adjusted provided there are documents underlying the change in the amount of taxable (non-taxable) turnover.

      5. The amount of adjustment of the amount of taxable (non-taxable) turnover shall be included in the taxable (non-taxable) turnover of that taxable period, which includes the dates of occurrence of the cases, provided for in paragraph 2 of this article. Such a date is effective date of turnover from the amount of the adjustment.

      6. Downward adjustment of the amount of taxable (non-taxable) turnover shall not exceed the amount of earlier reported taxable (non-taxable) turnover from the sale of goods, works, services.

      7. In case of upward adjustment of the amount of taxable turnover, the amount of VAT on such turnover shall be determined using the rate effective as of the date of occurrence of the cases provided for in paragraph 2 of this article.

Article 384. Adjustment of the amount of taxable turnover from doubtful claims

      1. If the entire amount of a claim of sold goods, works, services or part thereof is a doubtful claim, a VAT payer has the right to reduce the amount of taxable turnover from such a claim:

      1) after three years from the beginning of the taxable period, which includes:

      the maturity date for the fulfillment of the claim of sold goods, works, services if such a date is fixed;

      the day of transfer of goods, performance of works, rendering of services, the maturity date for which is not fixed;

      2) in the tax period in which the decision of the registering authority was made to exclude the debtor declared bankrupt from the National Register of Business Identification Numbers.

      3) in the tax period in which the out-of-court bankruptcy procedure was completed or a court decision was issued on application of judicial bankruptcy procedure in accordance with the Law of the Republic of Kazakhstan "On restoration of solvency and bankruptcy of citizens of the Republic of Kazakhstan".

      The amount of taxable turnover is adjusted in accordance with this paragraph provided that the conditions specified in Article 248 of this Code are observed.

      2. The amount of taxable turnover from a doubtful claim is decreased to the extent of the amount of earlier reported taxable turnover from the sale of goods, performance of works, rendering of services using the VAT rate effective as of the date of the sale.

      3. In case of receipt of payment for goods, works, services after the VAT payer’s use of the right granted to him/her/it in accordance with paragraph 1 of this article, the amount of taxable turnover shall be increased by the value of the said payment in the taxable period, in which it was received, using the VAT rate effective as of the date of the turnover.

      Footnote. Article 384 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced from 01.07.2019); dated 20.03.2023 № 213-VII (shall be enforced from 01.01.2023).

Article 385. The value of taxable import

      The amount of taxable imports includes the customs value of imported goods, determined in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan, taking into account the legislation of the Republic of Kazakhstan on transfer pricing, as well as the amount of taxes and customs payments, special, anti-dumping and countervailing duties payable to the budget when importing goods into the Republic of Kazakhstan, with the exception of value added tax on imports.

      Footnote. Article 385 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021).

Chapter 44. ZERO-RATED TAXABLE TURNOVERS

Article 386. Turnover from export sale of goods

      1. Turnover from export sale of goods, except for turnover from the sale of the goods specified in Article 394 of this Code, is zero-rated.

      The export of goods is exportation of goods from the customs territory of the Eurasian Economic Union in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan.

      2. Documents confirming the export of goods are:

      1) an agreement (contract) on (for) the delivery of exported goods;

      2) a copy of a goods declaration bearing marks of the customs body that released goods under the customs export procedure, and also a mark of the customs body of the Republic of Kazakhstan or the customs body of another member state of the Eurasian Economic Union located at a checkpoint at the customs border of the Eurasian Economic Union, except for the cases specified in subparagraphs 3) and 6) of this paragraph;

      3) a copy of a full goods declaration bearing marks of the customs body that conducted the customs declaration procedure in the exportation of goods under the customs export procedure:

      using the trunk pipeline system or power transmission lines;

      using temporary customs declaration;

      4) copies of shipping documents.

      In case of exportation of goods under the customs export procedure using the trunk pipeline system or power transmission lines, a certificate of acceptance of goods is submitted instead of copies of shipping documents;

      5) confirmation of the right to an intellectual property object, as well as its value, by the authorized state body for the protection of intellectual property rights - in case of exportation of an intellectual property object;

      6) copies of goods declaration bearing marks of the customs authority releasing goods in the customs export procedure, as well as a mark of the customs authority located at the checkpoint of the special economic zone, the limits of which fully or partially coincide with the sections of the customs border of the Eurasian Economic Union;

      7) a copy of goods declaration with amendments (additions) made after the end of the declared period for delivery of goods, containing information on actual quantity of goods exported, in case of export of goods under customs export procedure using periodic customs declaration.

      3. In case of subsequent exportation of goods, earlier exported outside the customs territory of the Eurasian Economic Union under the customs procedure for processing outside the customs territory, or products of their processing, the export shall be confirmed in accordance with paragraph 2 of this article, and also by the following documents:

      1) copies of a goods declaration, according to which the customs procedure for processing outside the customs territory is changed to the customs export procedure;

      2) copies of a goods declaration issued under the customs procedure for processing outside the customs territory;

      3) a copy of a goods declaration issued when importing goods into the territory of a foreign state under the customs procedure for processing in the customs territory (processing of goods for domestic consumption) certified by the customs body of the foreign state that carried out such a clearance procedure;

      4) a copy of a goods declaration, according to which the customs procedure for processing for domestic consumption in the territory of a foreign state is changed to the customs procedure for release for domestic consumption in the territory of a foreign state or to the customs export procedure.

      4. A goods declaration in the form of an electronic document, about which tax authorities have a notification in their information systems from customs bodies concerning actual exportation of goods, is also a document confirming the exportation of goods. If a goods declaration is in the form of an electronic document provided for in this paragraph, it is not required to submit documents specified in subparagraphs 2), 3) and 6) of paragraph 2 and subparagraphs 1) and 2) of paragraph 3 of this article.

      Footnote. Article 386 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (enforcement see Article 2); dated 03.04.2019 № 243-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022).

Article 387. Taxation of international carriage

      1. Turnover from the sale of international carriage services is zero-rated.

      International carriage is:

      1) transportation of goods, including postal items, exported from the territory of the Republic of Kazakhstan and imported into the territory of the Republic of Kazakhstan;

      2) transportation of cargo in transit through the territory of the Republic of Kazakhstan;

      3) carriage of passengers, baggage and cargo in international transportation;

      4) service for the movement of passenger trains (railcars) in international transportation.

      For the purposes of this Chapter, a carriage is considered international if it is confirmed by standard international carriage documents established by paragraph 4 of this article.

      2. In case of international transportation by several carriers, except for the cases established by paragraph 3 of this Article, international transportation includes transportation carried out by the carrier to the border of the Republic of Kazakhstan or by the carrier through whose transport passengers, goods (postal items, luggage, cargo luggage) were imported to the territory of the Republic of Kazakhstan.

      3. In cases of international transportation by several carriers in direct international rail-ferry traffic and international rail-water traffic with transshipment of cargo from rail to water transport, the carriage carried out by carriers on rail and water transport shall be recognized as international.

      4. For the purposes of this article, documents confirming international carriage are as follows:

      1) in case of carriage of cargo:

      in international road transportation - a consignment note;

      in international rail traffic, including in direct international rail-ferry traffic and international rail-water traffic with transshipment of cargo from rail to water transport there wil be a consignment note of a single sample;

      by air - a waybill (air waybill);

      by sea - a bill of lading or a sea waybill;

      in transit using two or more modes of transport (mixed transportation) - a uniform consignment note (uniform bill of lading);

      using the main pipeline system:

      a copy of a declaration of goods under the customs procedures for export and release for domestic consumption for an accounting period or a declaration of goods under the customs procedure for customs transit for an accounting period;

      an acceptance certificate for performed works (rendered services), certificates of acceptance of goods from a seller or other persons, who earlier delivered these goods, to a buyer or other persons carrying out subsequent delivery of the said goods;

      2) when transporting passengers, baggage and cargo:

      by road:

      in case of scheduled carriages - a report on the sale of tickets sold in the Republic of Kazakhstan, as well as statements of sale of passenger tickets drawn up by bus terminals (bus stations) en route;

      in case of non-scheduled carriages - an agreement on the provision of international carriage services;

      by rail:

      a report on the sale of travel, carriage and post documents sold in the Republic of Kazakhstan;

      a statement of sale of passenger tickets for international transportation sold in the Republic of Kazakhstan;

      a balance sheet of mutual settlements for passenger carriage between railway administrations and a report on issued travel and carriage documents;

      by air:

      general declaration;

      a passenger manifest;

      a cargo manifest;

      a load and trim sheet;

      a load sheet (travel ticket and baggage check);

      in case of international movement of passenger trains (rail cars):

      a wheel report.

      The documents specified in this paragraph may be in hard and (or) soft copy.

      5. A goods declaration in the form of an electronic document, about which tax authorities have a notification in their information systems from customs bodies concerning actual exportation of goods, is also a document confirming the exportation of goods. If a goods declaration is in the form of an electronic document provided for in this paragraph, it is not required to submit documents specified in item eight of subparagraph 1) of part one of paragraph 4 of this article.

      Footnote. Article 387 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021).

Article 388. Taxation of sales of fuels and lubricants carried out by airports, ground service providers when refueling aircraft of foreign airlines operating international flights, international air carriages

      Footnote. Heading of Article 388 - as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

      1. Turnover from the sale of fuels and lubricants carried out by airports, ground handling service providers when refueling aircraft of foreign airlines performing international flights, international air carriages, shall be taxed at a zero rate.

      The provisions of this article shall apply to airports, ground handling service providers that sell fuels and lubricants when refueling aircraft of foreign airlines operating international flights, international air carriages.

      2. For the purposes of this article:

      1) foreign airlines are airlines of foreign states, including the member states of the Eurasian Economic Union;

      2) an international flight is a flight of an aircraft crossing the border of a foreign state;

      3) international air carriage is carriage by air, in which the points of departure and destination, whether or not the carriage or transshipment has a stopover, are located in:

      the territories of two or more states;

      the territory of one state, provided that there is a stopover in the territory of another state.

      The provision of item three of this subparagraph does not apply if the points of departure and destination are in the territory of the Republic of Kazakhstan.

      3. Documents confirming turnovers taxed at a zero rate in the sale of fuels and lubricants carried out by airports, ground handling service providers when refueling aircraft of foreign airlines performing international flights, international air carriages are:

      1) an agreement between an airport, a ground handling service provider and a foreign airline, providing for and (or) including the sale of fuels and lubricants, - in the course of scheduled flights;

      an application of a foreign airline and (or) a contract (agreement) between an airport, a ground handling service provider and a foreign airline - in case of non-scheduled flights.

      In this case, an application must contain the following information:

      the name of an airline with the indication of the state of its registration;

      the date of intended landing of an aircraft.

      In case of diversion of a foreign aircraft due to force majeure circumstances, it is not required to fill out the application provided for in this subparagraph.

      For the purposes of this subparagraph:

      a scheduled flight is a flight operated according to the schedule established and published by the airline in the manner determined by the legislation of the Republic of Kazakhstan on the use of the airspace of the Republic of Kazakhstan and aviation activities;

      a non-scheduled flight is a flight not meeting the definition of a scheduled flight;

      2) a payment voucher or a request to fuel a foreign aircraft bearing a mark of the customs body, confirming the refueling of the aircraft with fuel and lubricants, which shall contain the following information:

      the name of an airline;

      the amount of fuel and lubricants filled;

      the date of fueling an aircraft;

      signatures of the aircraft commander or a representative of a foreign airline and an employee of the relevant airport service, ground handling service provider who carried out the refueling.

      The provisions of this subparagraph are not applied in case of fueling the aircraft of airlines performing international flights, international air carriage in respect of which customs clearance and customs control are not provided for in accordance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan;

      3) a document confirming the fact of payment for the fuel and lubricants sold by the airport, the ground handling service provider;

      4) the conclusion of an employee of an authorized organization in the field of civil aviation participating in a thematic audit to confirm the authenticity of the value added tax presented for refund, confirming the fact of the flight by an aircraft of a foreign airline and the number of sold fuels and lubricants (by airlines), in the form and in the manner approved by the authorized body in agreement with the authorized body in the field of civil aviation.

      In this case, the conclusion provided for by this subparagraph shall be submitted to an employee of an authorized organization in the field of civil aviation in cases of flights in relation to which, in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan, customs clearance and customs control shall not be provided.

      Footnote. Article 388 as amended by Law of the Republic of Kazakhstan № 249-VI dated 19.04.2019 (shall be enforced since 01.08.2019); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 389. Taxation of goods realizable to the territory of a special economic zone

      1. The sale to the territory of a special economic zone of goods that are fully consumed in the activity serving the purpose of creation of special economic zones as per the list of goods approved by the authorized state agency for state regulation in the field of establishment, operation and abolition of special economic and industrial zones in coordination with the authorized agency and the authorized agency for tax policy shall be liable to zero-rated VAT.

      In this case, the taxpayer shall has the right to apply the VAT rate in accordance with Paragraph 1 of Article 422 of this Code for the goods specified in part one of this Paragraph.

      For the purposes of this article, goods, specified in part one of this paragraph, shall be understood to mean goods (to be) placed under the customs procedure for free customs zone and being under customs control.

      2. Documents confirming zero-rated turnovers from the sale of goods fully consumed in the activity serving the purpose of creation of special economic zones are as follows:

      1) an agreement (contract) for the supply of goods with organizations operating on the territories of special economic zones, or a person who has concluded an investment agreement;

      2) copies of a goods declaration and (or) transportation (carriage), commercial and (or) other documents along with the list of goods bearing marks of the customs body releasing goods under the customs procedure for free customs zone;

      3) copies of shipping documents confirming the shipment of goods to the organizations specified in subparagraph 1) of this paragraph;

      4) copies of documents confirming the receipt of goods by the organizations specified in subparagraph 1) of this paragraph.

      3. A goods declaration in the form of an electronic document, received by tax authorities via communication data channels from customs bodies, is also a document confirming zero-rated turnovers. If a goods declaration is in the form of an electronic document provided for in this paragraph, it is not required to submit documents specified in subparagraph 2) of paragraph 2 of this article.

      4. Suppliers of goods, realizable to the territory of a special economic zone, receive the refund of overpaid VAT with regard to imported goods that were actually consumed in the activity serving the purpose of creation of special economic zones.

      5. When determining the amount of value added tax to be refunded in accordance with this Article, information from the customs authority confirming the actual consumption of imported goods in the course of carrying out activities that meet the goals of creating special economic zones, which are formed on the basis of data provided by a participant of the special economic zone or a person who has concluded an investment agreement shall be taken into account.

      In case of non-fulfillment by a participant of the special economic zone or a person who has concluded an investment agreement of the conditions provided for in part one of paragraph 1 of this Article, goods placed under the customs procedure of the free customs zone shall be recognized as importable and shall be subject to value-added tax from the date of import of goods into the territory of the special economic zone with the accrual of penalties from the period established for the payment of value-added tax on imported goods, in the manner and amount determined by the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan.

      Footnote. Article 389 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 03.04.2019 № 243-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021).

Article 390. Features of taxation of goods realizable to the territory of the special economic zone “Astana - a new city”

      Footnote. Article 390 as amended by the Law of the Republic of Kazakhstan dated 03.04.2019 № 243-VI (shall be enforced upon expiry of ten calendar days after its first official publication).

Article 391. Features of taxation of goods sold on the territory of the special economic zone, the limits of which fully or partially coincide with the sections of the customs border of the Eurasian Economic Union

      Footnote. Heading of Article as amended by the Law of the Republic of Kazakhstandated 03.04.2019 № 243-VI (shall be enforced upon expiry of ten calendar days after its first official publication).

      1. The sale of goods to the territory of the special economic zone, the limits of which fully or partially coincide with the sections of the customs border of the Eurasian Economic Union, consumable or realizable in the activity serving the purpose of creation of such a special economic zone shall be liable to zero-rated VAT.

      For the purposes of this article, the goods specified in part one of this paragraph shall be understood to mean goods (to be) placed under the customs procedure for free customs zone and under customs control.

      2. Documents confirming zero-rated turnovers from the sale of goods, consumable or realizable in the activity serving the purpose of creation of the special economic zone, the limits of which fully or partially coincide with the sections of the customs border of the Eurasian Economic Union shall be as follows:

      1) an agreement (contract) on (for) the delivery of goods with organizations and (or) persons operating in the territory of the special economic zone “International Center for Boundary Cooperation “Khorgos”;

      2) copies of a declaration of goods and (or) transportation (carriage), commercial and (or) other documents along with the list of goods bearing marks of the customs body releasing goods under the customs procedure for free customs zone;

      3) copies of shipping documents confirming the shipment of goods to organizations and (or) persons specified in subparagraph 1) of this paragraph;

      4) copies of documents confirming the receipt of goods by organizations and (or) persons specified in subparagraph 1) of this paragraph.

      3. Suppliers of goods, realizable to the territory of the special economic zone, the limits of which fully or partially coincide with the sections of the customs border of the Eurasian Economic Union receive the refund of overpaid VAT with regard to imported goods that were actually consumed in the activity serving the purpose of creation of special economic zones.

      4. When determining the amount of VAT to be returned in accordance with this article, it is necessary to take into account the information of the customs body confirming the sale or actual consumption of imported goods in the activity serving the purpose of creation of a special economic zone, which is formed on the basis of data submitted by a special economic zone participant.

      In case of a failure by a special economic zone participant to observe the conditions set forth in part one of Paragraph 1 of this Article, the goods placed under the customs procedure for free customs zone shall be recognized as taxable import and liable to VAT from the date of importation of the goods into the territory of the special economic zone, the limits of which fully or partially coincide with the sections of the customs border of the Eurasian Economic Union with the accrual of a penalty from the deadline set for the payment of VAT on imported goods, in the manner and in the amount determined by the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan.

      Footnote. Article 391 as amended by the Law of the Republic of Kazakhstan dated 03.04.2019 № 243-VI (shall be enforced upon expiry of ten calendar days after its first official publication).

Article 392. Turnover from the sale of fine gold

      1. Turnover from the sale of fine gold from own-produced raw materials by taxpayers that are entities producing precious metals and persons, owning fine gold as a result of its processing, to the National Bank of the Republic of Kazakhstan for the renewal of its assets in precious metals is liable to zero-rated VAT.

      2. Documents confirming zero-rated turnover, specified in paragraph 1 of this article, are as follows:

      1) an agreement on general conditions of the purchase and sale of fine gold entered into by a taxpayer and the National Bank of the Republic of Kazakhstan for the renewal of assets in precious metals;

      2) copies of documents confirming the value of fine gold sold to the National Bank of the Republic of Kazakhstan;

      3) copies of documents confirming the receipt of fine gold by the National Bank of the Republic of Kazakhstan, with the indication of the amount of fine gold.

      For the purposes of this article, own-produced raw materials shall be understood to mean raw materials extracted by a taxpayer on his/her/its own or purchased by him/her/it for the purpose of processing.

Article 393. Taxation in individual cases

      1. Turnover from the sale of own-produced goods to taxpayers operating in the territory of the Republic of Kazakhstan under a subsoil use contract, a production sharing agreement (contract), under which imported goods are exempt from VAT, is liable to zero-rated VAT.

      If a subsoil use contract, a production sharing agreement (contract) provides for a list of imported goods exempt from VAT, turnovers from the sale of goods indicated in this list are zero-rated.

      For the purposes of this article, a product (goods) manufactured by a taxpayer and having a certificate of origin is (are) recognized as own-produced goods.

      The list of taxpayers specified in part one of this Paragraph shall be approved by the authorized agency for oil and gas in coordination with the authorized agency and the authorized body for tax policy.

      2. Turnover from the sale of unstabilized condensate produced and sold by a subsoil user, operating under the subsoil use contract specified in paragraph 1 of Article 722 of this Code, from the territory of the Republic of Kazakhstan to the territory of other member states of Eurasian Economic Union is liable to zero-rated VAT.

      The list of taxpayers specified in this paragraph shall be approved by the authorized body for oil and gas in coordination with the authorized body and the authorized body for tax policy.

      3. Turnover from the sale by a taxpayer, operating under an intergovernmental agreement on cooperation in the gas industry, in the territory of another member state of the Eurasian Economic Union of products of processing from customer-supplied raw materials, earlier exported by this taxpayer from the territory of the Republic of Kazakhstan and processed in the territory of such another member state of the Eurasian Economic Union, is liable to zero-rated VAT.

      The list of taxpayers specified in this paragraph shall be approved by the authorized body for oil and gas in coordination with the authorized body and the authorized body for tax policy.

      4. Documents confirming the sale of goods to taxpayers, specified in paragraph 1 of this article, are as follows:

      1) an agreement for the delivery of goods to taxpayers operating in the territory of the Republic of Kazakhstan under a subsoil use contract, a production sharing agreement (contract), under which imported goods are exempted from VAT, specifying that the intended use of the goods supplied is to implement the work program of the subsoil use contract, the production sharing agreement (contract);

      2) copies of shipping documents confirming the shipment of goods to taxpayers;

      3) copies of documents confirming the receipt of goods by taxpayers.

      5. Documents confirming the sale of unstabilized condensate, specified in paragraph 2 of this article, are as follows:

      1) an agreement (contract) on (for) the delivery of unstabilized condensate (to be) exported from the territory of the Republic of Kazakhstan to the territory of other member states of the Eurasian Economic Union;

      2) a meter reading certificate for the amount of unstabilized condensate sold through the pipeline system;

      3) a certificate of acceptance of unstabilized condensate exported from the territory of the Republic of Kazakhstan to the territory of other member states of the Eurasian Economic Union through the pipeline system.

      The meter reading procedure for measuring the amount of unstabilized condensate sold through the pipeline system is determined by the authorized body for oil and gas.

      6. Documents confirming the sale of goods, specified in paragraph 3 of this article, are as follows:

      1) agreements (contracts) on (for) processing of customer-supplied raw materials;

      2) agreements (contracts) underlying the sale of products of processing;

      3) documents confirming the performance of works on the processing of customer-supplied raw materials;

      4) copies of shipping documents confirming the exportation of customer-supplied raw materials from the territory of the Republic of Kazakhstan into the territory of another member state of the Eurasian Economic Union.

      In case of exportation of customer-supplied raw materials through the trunk pipeline system, a certificate of acceptance of such customer-supplied raw materials is presented instead of copies of shipping documents;

      5) documents confirming the shipment of products of processing to their buyer that is a taxpayer of a member state of the Eurasian Economic Union, in the territory of which the customer-supplied raw materials were processed;

      6) documents confirming the receipt of foreign exchange earnings from realized products of processing to the taxpayer’s bank accounts with second-tier banks in the territory of the Republic of Kazakhstan opened in the manner prescribed by the legislation of the Republic of Kazakhstan;

      7) an opinion of a relevant authorized state body on the conditions of goods’ processing in the territory of a member state of the Eurasian Economic Union provided for by paragraph 8 of Article 449 of this Code.

      When determining excess amount of VAT subject to refund, it is necessary to take into account the findings of an audit of a buyer of products of processing conducted by a tax authority of a member state of the Eurasian Economic Union at the request of a tax authority of the Republic of Kazakhstan.

      Footnote. Article 393 as amended by the Law of the Republic of Kazakhstan dated 03.04.2019 № 243-VI (shall be enforced upon expiry of ten calendar days after its first official publication).

Chapter 45. NON-TAXABLE TURNOVER AND NON-TAXABLE IMPORT

Article 394. Turnover from the sale of goods, works, services exempt from VAT

      Exempt from VAT are turnovers from the sale of goods, works, services, the place of sale of which is the Republic of Kazakhstan, such as:

      1) those specified in Articles 395 - 398 of this Code;

      2) accounting and control marks intended for labeling of excisable goods in accordance with Article 172 of this Code;

      3) buildings and structures sold by the state Islamic special financing company to the authorized body for state property management, which were earlier acquired under contracts concluded in accordance with the terms of issuance of state Islamic securities, and land plots occupied by such property;

      4) services provided by the state Islamic special financing company for temporary possession and use of a building, a structure, purchased under contracts concluded in accordance with the terms of issuance of state Islamic securities, under contracts of property lease (rent) and land plots occupied by such property;

      5) property transferred free of charge to a state institution or a state-owned enterprise in accordance with the legislation of the Republic of Kazakhstan;

      6) property in the form of winnings given by a lottery operator to a lottery participant;

      7) services for providing information and technological interaction between settlement participants, including services for collecting, processing and distributing information to settlement participants in payment card and electronic money transactions;

      8) services for the processing and (or) repair of goods imported into the customs territory of the Eurasian Economic Union under the customs procedure for processing in the customs territory;

      9) services within the activity of the association of apartment building property owners for a condominium object management, carried out in accordance with the housing legislation of the Republic of Kazakhstan;

      10) national currency banknotes and coins;

      11) goods, works, services, provided that in the taxable period of a sale, and also in the four preceding taxable periods, one of the following conditions is observed:

      average number of persons with disabilities is at least 51 percent of the total number of employees;

      expenses on remuneration of persons with disabilities is at least 51 percent (in specialized organizations in which people with disabilities with loss of hearing, speech, vision work - at least 35 percent) of the total remuneration expenses.

      The provisions of this subparagraph do not apply to turnovers from the sale of excisable goods.

      As to turnovers from sale under long-term contracts, the provisions of this subparagraph shall apply if the conditions, established by this paragraph, are observed during the entire validity period of such a contract;

      12) works, services for free repair and (or) maintenance of goods during the warranty period set by a deal, including the value of spare parts and their components, if the deal terms provide for the taxpayer’s warranty of goods sold, works performed, services rendered;

      13) unless otherwise established by Article 392 of this Code, investment gold in the form of ingots and plates on the basis of a stock exchange transaction or if a party thereto is a second-tier bank, legal entities that in accordance with the Law of the Republic of Kazakhstan “On Currency Regulation and Currency Control” have the right to purchase and sell ingots of fine gold issued by the National Bank of the Republic of Kazakhstan through their exchange offices, a legal entity that is a professional securities market participant or the National Bank of the Republic of Kazakhstan;

      14) was valid until 01.01.2019 in accordance with Law of the Republic of Kazakhstan № 121-VI dated 25.12.2017;

      15) tour operator services for inbound tourism;

      16) provision of a credit (loan, microcredit) in cash on the terms of payment, urgency and repayment;

      17) goods placed under the customs procedure for duty-free trade;

      18) scrap and waste of non-ferrous and ferrous metals;

      19) services for conducting religious rites and ceremonies by religious associations in accordance with the legislation of the Republic of Kazakhstan;

      20) religious items by religious associations registered with registering authority.

      The list of specified goods and criteria for its formation shall be approved by the Government of the Republic of Kazakhstan;

      21) funeral services by funeral bureaus, services of cemeteries and crematoria;

      22) special social services provided by non-profit organizations in accordance with the legislation of the Republic of Kazakhstan on social protection;

      23) services for conducting socially significant events in the field of culture, spectacular cultural events held as part of a state task in accordance with the legislation of the Republic of Kazakhstan on culture;

      24) services for exercising cultural, educational, scientific and research functions by museums and ensuring the popularization of historical and cultural heritage of the Republic of Kazakhstan;

      25) services for exercising information, cultural, educational functions by libraries;

      26) services and works in the field of culture and education carried out by theaters, philharmonic societies, cultural and recreational organizations;

      27) scientific and restoration works at historical and cultural sites conducted on the basis of a license for this type of activity;

      28) educational services in the field of preschool education and training;

      29) additional education services provided by an educational organization licensed for educational activity;

      30) educational services in the field of primary, basic secondary, general secondary, technical and professional, post-secondary, higher and postgraduate education carried out under appropriate licenses for these types of activities;

      31) services for conducting types of activities specified in subparagraph 2) of paragraph 1 of Article 291 of this Code by autonomous educational organizations meeting the requirements of subparagraph 2) or 4) of paragraph 1 of Article 291 of this Code;

      32) services for the provision for temporary use of a library fund, also in electronic form, by educational organizations licensed for educational activity, as well as by autonomous educational organizations specified in subparagraphs 2), 4) and 6) of paragraph 1 of Article 291 of this Code;

      33) medical products of any form, including pharmaceutical substances (active pharmaceutical substances), medical devices, including prosthetic and orthopedic products, and equipment for deaf and blind, as well as materials and components for their production;

      34) medical products of any form used (applied) in the field of veterinary medicine, including pharmaceutical substances (active pharmaceutical substances); veterinary products, including prosthetic and orthopedic products, and veterinary equipment; materials and components for production of medical products of any form used (applied) in the field of veterinary medicine, including pharmaceutical substances (active pharmaceutical substances) and veterinary products, including prosthetic and orthopedic products, and veterinary equipment;

      35) services in the form of medical assistance in accordance with the legislation of the Republic of Kazakhstan (including medical activity not subject to licensing) provided by a healthcare entity licensed to carry out medical activity;

      36) services in the field of sanitary and epidemiological welfare of the population provided by the state sanitary and epidemiological service in accordance with the healthcare legislation of the Republic of Kazakhstan;

      37) services rendered in the field of veterinary medicine:

      by individuals or legal entities licensed to carry out the activity in the field of veterinary medicine;

      by individuals or legal entities included in the state electronic register of permits and notifications for conducting entrepreneurial activity in the field of veterinary medicine provided for by the legislation of the Republic of Kazakhstan on veterinary medicine;

      by state veterinary organizations established in accordance with the legislation of the Republic of Kazakhstan on veterinary medicine;

      38) vehicles and (or) agricultural machinery, as well as their components while simultaneously observing the following conditions:

      the composition of the vehicle and (or) agricultural machinery being sold, as well as their components, includes previously imported raw materials and (or) materials, as well as their components, which are exempt from value added tax in accordance with subparagraph 15) of paragraph 1 of Article 399 or subparagraph 4) paragraph 2 of Article 451 of this Code;

      the import of raw materials and (or) materials, as well as components as part of the vehicle and (or) agricultural machinery being sold, as well as their components, was carried out by a legal entity selling these vehicles and (or) agricultural machinery, as well as their components;

      vehicles and (or) agricultural machinery, as well as their components are included in the list of vehicles and (or) agricultural machinery, as well as their components, the sale of which is exempt from value added tax, approved by the authorized body in the field of state support for industrial activities as agreed with the central authorized body for state planning and the authorized body;

      39) goods, works and services sold in the territory of the special economic zone, the limits of which fully or partially coincide with the sections of the customs border of the Eurasian Economic Union;

      40) scientific research conducted on the basis of state-task contracts as well as contracts of state orders in priority areas in accordance with the legislation of the Republic of Kazakhstan on science;

      Subparagraph 41) is in effect until 01.01.2027 according to Law of the Republic of Kazakhstan № 121-VI as of 25.12.2017.

      41) goods, works and services realizable by an organization focusing on the improvement of the quality of loan portfolios of second-tier banks, whose sole shareholder is the Government of the Republic of Kazakhstan, by types of activities provided for in Article 292 of this Code;

      42) services rendered by sports organizations on the basis of state-task contracts;

      43) pharmaceutical services, services for the accounting and sale of medical products and medical devices as part of transfers from the budget to the social medical insurance fund for payment of the guaranteed volume of free medical assistance;

      43-1) goods produced and sold in the territory of the special economic zone "Astana – new city", subject to the following conditions:

      goods are completely consumed in the process of construction and commissioning of infrastructure facilities, hospitals, clinics, schools, kindergartens, museums, theaters, higher and secondary educational institutions, libraries, schoolchildren's palaces, sports complexes, administrative and residential complexes in accordance with the design estimate documentation;

      goods are included in the list of goods approved by the authorized state agency for state regulation in the field of establishment, operation and abolition of special economic and industrial zones, in agreement with the central authorized agency for state planning and the authorized agency;

      existence of an agreement (contract) for supply of goods with organizations engaged in the construction of infrastructure facilities, hospitals, clinics, schools, kindergartens, museums, theaters, higher and secondary educational institutions, libraries, schoolchildren's palaces, sports complexes, administrative and residential complexes in the territory of the Astana - new city special economic zone;

      existence of copies of shipping documents confirming the shipment of goods;

      existence of copies of documents confirming receipt of goods by the buyer;

      For the purposes of this Article, goods fully consumed during the construction process shall be understood to mean goods directly involved in the construction of infrastructure facilities, hospitals, clinics, schools, kindergartens, museums, theaters, higher and secondary educational institutions, libraries, schoolchildren's palaces, and sports complexes, administrative and residential complexes (with the exception of electricity, petrol, diesel fuel and water), provided that the supplier and buyer place such goods under the customs procedure of a free customs zone and being under customs control, if such goods shall be subject to placement under the free customs zone procedure in accordance with the customs legislation of the Republic of Kazakhstan.The list of the goods, specified in subparagraphs 33) and 34) of part one of this article, shall be approved by the authorized body for healthcare in coordination with the authorized body for the agro-industrial complex development, the central authorized body for state planning and the authorized body;

      44) works and services performed and provided by the cinematographic organization for the investor in the production of films.

      Subparagraph 45) shall remain in force before 01.01.2029 in accordance with the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VI.

      45) goods produced and sold by the participants of the Astana-Hub international technological park that meet the conditions of Paragraph 4-3 of Article 293 of this Code;

      Subparagraph 46) shall remain in force before 01.01.2029 in accordance with the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VI.

      46) works, services sold by the participants of the Astana-Hub international technological park that meet the conditions of Paragraph 4-3 of Article 293 of this Code.

      47) unless otherwise provided by subparagraph 43-1) of part one of this Article, goods produced and sold in the course of carrying out priority types of activity on the territory of special economic zones, while simultaneously observing the following conditions:

      availability of an agreement (contract) for the supply of goods with organizations, carrying out their activity on the territory of special economic zones of the Republic of Kazakhstan;

      availability of documents confirming the shipment of goods to a participant of the special economic zone;

      availability of documents confirming the receipt of goods by the buyer - a participant of the special economic zone;

      Note !

      Subparagraph 48) shall be valid from 01.01.2023 to 01.01.2028 in accordance with the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII

      48) vehicles and (or) agricultural machinery, household appliances and (or) consumer electronics devices, meeting the following conditions:

      the selling legal entity is an authorized representative of the manufacturer of vehicles and (or) agricultural machinery, household appliances and (or) consumer electronics devices;

      vehicles and (or) agricultural machinery, household appliances and (or) consumer electronics devices were purchased from the manufacturer without VAT in accordance with subparagraph 38) or subparagraph 53) of part one of this article.

      For the purposes of this subparagraph, an authorized representative of a manufacturer of vehicles and (or) agricultural machinery, household appliances and (or) consumer electronics devices shall be a legal entity appointed by an authorized representative in the framework of the transaction concluded with the manufacturer of vehicles and (or) agricultural machinery, household appliances and (or) consumer electronics devices, and included in the register of authorized representatives applying the exemption from VAT when selling vehicles and (or) agricultural machinery, household appliances and (or) consumer electronics devices purchased from their manufacturer;

      49) services of a designated operator, issued by single documents in accordance with the acts of the Universal postal union, for the transit of international postal items of designated operators of other member countries of the Universal postal union through the territory of the Republic of Kazakhstan;

      50) was valid until 01.01.2023 in accordance with the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI.

      51) goods, works, services free of charge within the framework of charitable assistance by a non-profit organization established in the form of a fund in accordance with the civil legislation of the Republic of Kazakhstan;

      52) refined gold and (or) silver by entities producing precious metals to entities producing jewelry and other items operating in the territory of the Republic of Kazakhstan;

      Subparagraph 53) is valid from 01.01.2023 to 01.01.2028 in accordance with the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII.

      53) household appliances and (or) consumer electronics devices, as well as their components, while meeting the following conditions:

      the sold household appliance and (or) consumer electronics device, as well as their components, include previously imported raw materials and (or) materials, as well as their components, which are exempt from VAT in accordance with paragraph 3 of Article 399 or paragraph 5 of Article 451 of this Code;

      household appliances and (or) consumer electronics devices, as well as their components are included in the list of household appliances and (or) consumer electronics devices, as well as their components, the sale of which is exempt from VAT, approved by the authorized body in the field of state incentives for industry in coordination with the central authorized state planning body and the authorized body.

      The list of the goods, specified in Subparagraphs 33) of part one of this Article, shall be approved by the authorized agency for the agro-industrial complex development by agreement with the central authorized agency for state planning and the authorized agency.

      The list of goods specified in Subparagraph 34) of the part one of this Article shall be approved by the authorized agency for the agro-industrial complex development by agreement with the central authorized agency for state planning and the authorized agency.

      The list of works and services specified in Subparagraph 44) of part one of this Article shall be approved by the central executive agency carrying out management and intersectoral coordination in the field of cinematography, by agreement with the central authorized agency for state planning and the authorized agency.

      Footnote. Article 394 as amended by the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VI (shall be enforced from 01.01.2019); dated 28.12.2018 № 210-VI (shall be enforced from 01.01.2018); dated 28.12.2018 № 211-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 03.01.2019 № 213-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 18.03.2019 № 237-VI (enters in force from 01.01.2018); dated 02.04.2019 № 241-VI (shall be enforced from 01.07.2019);03.04.2019 № 243-VI (shall be enforced upon expiry of ten calendar days after its first official publication); № 284-VІ dated 26.12.2019 (shall be enforced upon expiry of ten calendar days after the day of its first official publication); dated 10.12.2020 № 382-VI (see Article 2 for the procedure of entry into force); dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022); dated 21.12.2022 № 165-VII (enforcement, see art. 4); dated 12.12.2023 № 45-VIII (shall be enforced from 01.07. 2023).

Article 395. Turnovers related to international carriage

      Exempt from VAT are turnovers from the sale of works, services related to the carriage, which is international in accordance with Articles 387 and 448 of this Code, the place of sale of which is the Republic of Kazakhstan, such as:

      loading, unloading, reloading (draining, loading, transferring of products to other main pipelines, transshipment to another mode of transport);

      switching of rail cars to trolleys or wheel sets of a different wheel gauge when crossing the customs border of the member states of the Eurasian Economic Union;

      forwarding of goods, including postal items, exported from the territory of the Republic of Kazakhstan, imported into the territory of the Republic of Kazakhstan, as well as cargo in transit;

      services of an operator of rail cars (containers);

      technical and air navigation services, for the sale of goods, works, services that are part of airport activities in accordance with the legislation of the Republic of Kazakhstan on the use of the airspace of the Republic of Kazakhstan and aviation activities;

      seaport services for handling international voyages;

      universal postal services;

      services for mailing registered postal items.

      For the purposes of this Section, services of an operator of rail cars (containers) are a set of services provided by it for the purposes of cargo transportation and provided by the operator of rail cars (containers) specified as a transportation participant in a carriage document, which are as follows:

      1) drawing up a plan for the provision of rail cars (containers) for use and its approval by transportation participants;

      2) provision of rail cars (containers) for use;

      3) dispatching of laden and empty rail cars (containers) by centralized operational control and remote control over actual movement.

      Footnote. Article 395 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 396. Turnover from the sale related to land and residential buildings

      1. Exempt from VAT:

      1) is the sale of a residential building (part of a residential building), except for a part of a residential building consisting exclusively of non-residential units;

      2) is the lease (sublease) of a residential building (part of a residential building), except for a part of a residential building consisting exclusively of non-residential units;

      3) are services for arranging accommodation in student and school dormitories, workers’ settlements, children’s holiday hotels, sleeping cars.

      2. Transfer of the right of possession and (or) use, and (or) disposal of a land plot and (or) lease of a land plot (land share), including sublease, shall be exempt from value added tax, except for:

      1) transfer of the right of possession and (or) use, and (or) disposal, and (or) lease of a land plot (land share) provided and (or) used for the placement of paid parking lots (parking places);

      2) transfer of the right of possession and (or) use, and (or) disposal of a land plot (land share) when selling a part of a residential building, consisting exclusively of non-residential premises;

      3) transfer of the right of possession and (or) use, and (or) disposal of a land plot (land share) occupied by a building (part of a building) that is not related to a residential building, including the lease (sublease) of a land plot (land share).

      Footnote. Article 396 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021).

Article 397. Turnover from the sale of financial transactions exempt from VAT

      1. Financial transactions, provided for in paragraph 2 of this article, are exempt from VAT.

      2. Financial transactions exempt from VAT are as follows:

      1) banking and other transactions carried out on the basis of a license by banks and organizations carrying out certain types of banking operations, as well as transactions conducted by other legal entities without a license within the limits of their powers established by the laws of the Republic of Kazakhstan, such as:

      acceptance of deposits, opening and maintenance of bank accounts of individuals;

      acceptance of deposits, opening and maintenance of bank accounts of legal entities;

      opening and maintenance of correspondent accounts of banks and organizations carrying out certain types of banking operations;

      opening and maintenance of metal accounts of individuals and legal entities that state the physical quantity of refined precious metals and coins made of precious metals belonging to these persons;

      transfer operations, including postal money transfers;

      bank loan operations;

      cash operations;

      exchange transactions with foreign currency, including exchange transactions with cash foreign currency;

      acceptance of payment documents for collection (excluding bills of exchange);

      opening (issuing) and confirmation of a letter of credit and fulfillment of its obligations;

      banks’ issuance of cash-covered bank guarantees;

      banks’ issuance of cash-covered bank guarantees and other third-party obligations;

      factoring and forfaiting operations carried out by banks;

      2) the following banking operations of the Islamic Bank carried out on the basis of a license:

      acceptance of non-interest bearing demand deposits of individuals and legal entities, opening and maintenance of bank accounts of individuals and legal entities;

      acceptance of investment deposits of individuals and legal entities;

      bank loan operations: granting of cash loans on terms of maturity, repayment and without charges;

      3) operations with securities;

      4) services of professional securities market participants, as well as persons engaged in professional securities market activity without a license in accordance with the legislation of the Republic of Kazakhstan on permits and notifications;

      5) transactions with derivative financial instruments;

      6) insurance (reinsurance) operations, as well as services of insurance brokers (insurance agents) for concluding and executing insurance (reinsurance) contracts;

      7) interbank clearing services;

      8) transactions with payment cards, electronic money, checks, bills of exchange, deposit certificates;

      9) management of an investment portfolio with the right to attract voluntary pension contributions (voluntary accumulative pension fund), as well as assets of the state social insurance fund;

      10) services for managing the rights to claim mortgage housing loans;

      11) services of the single accumulative pension fund and voluntary accumulative pension funds for attracting social welfare payments and voluntary pension contributions, allocating and crediting the investment income from pension assets;

      12) services of the social medical insurance fund for accumulating deductions and contributions to compulsory social health insurance, for the procurement of services for medical assistance from healthcare entities, for the implementation of other functions set forth by the laws of the Republic of Kazakhstan;

      13) sale of a participatory interest;

      14) operations for granting microcredits;

      15) is excluded by Law of the Republic of Kazakhstan № 262-VI dated 03.07.2019 (shall be enforced since 01.01.2020);

      16) the issuance by the credit partnership to its participants of guarantees, sureties and other obligations, providing for the performance in cash, for the participants of the credit partnership;

      17) sale of investment gold through metal accounts opened with second-tier banks, as well as with the National Bank of the Republic of Kazakhstan for the category of legal entities serviced by the National Bank of the Republic of Kazakhstan;

      18) assignment of the rights to claim credits (loans, microcredits);

      19) the operations specified in paragraph 3 of this article.

      20) operations of investment funds registered in accordance with the current law of the International financial centre “Astana”, as well as services for the management of these funds.

      3. Exempt from VAT is the amount of a mark-up on products realizable by the Islamic Bank to the buyer, which is determined by the terms of a commercial loan agreement concluded in accordance with the legislation of the Republic of Kazakhstan on banks and banking activity.

      The provisions of this paragraph shall apply in case of the Islamic bank’s transfer of property, in accordance with the banking legislation of the Republic of Kazakhstan, within the framework of financing of individuals and legal entities as a trade intermediary by way of granting a commercial loan:

      1) without the term of subsequent sale of goods to a third party;

      2) on the terms of subsequent sale of goods to a third party.

      The provisions of this paragraph do not apply to the Islamic bank’s sale of a product to a third party in case a buyer refuses to execute a commercial loan agreement.

      4. Turnover on the digital assets sale shall be exempt from value added tax.

      Footnote. Article 397 as amended by Law of the Republic of Kazakhstan № 262-VI dated 03.07.2019 (shall be enforced since 01.01.2020); dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021); dated 12.12.2023 № 45-VIII (shall be enforced from 01.01. 2024).

Article 398. Transfer of property into financial lease

      1. The transfer of property into financial lease shall be exempt from VAT with regard to the amount of remuneration to be received by a lessor, provided that such a transfer meets the requirements established by Article 197 of this Code.

      2. The transfer of property into financial lease shall be exempt from VAT, provided all of the following requirements are met:

      1) such transfer meets the requirements established by Article 197 of this Code;

      2) transferrable property was purchased without VAT in accordance with subparagraph 38) of part one of Article 394 of this Code.

Article 399. VAT-exempt import

      1. Exempt from VAT is import of:

      1) national and foreign currency banknotes and coins (except for banknotes and coins of cultural and historical value), as well as securities;

      2) raw materials for banknote production carried out by the National Bank of the Republic of Kazakhstan and its organizations;

      3) goods, which is carried out by individuals in compliance with the rules for duty-free import of goods, approved in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan;

      4) goods, except for excisable goods, imported as humanitarian aid in the manner determined by the Government of the Republic of Kazakhstan;

      5) goods, except for excisable goods, imported in the line of states, governments of states, international organizations for charity, technical assistance;

      6) goods, which is carried out at the expense of grants provided by states, governments of states and international organizations;

      7) goods imported for official use by foreign diplomatic missions and equivalent foreign representative offices, by consular offices of a foreign state accredited in the Republic of Kazakhstan, as well as for personal use by persons belonging to the diplomatic and administrative and technical staff of these missions, including their family members living with them, consular officials, consular employees, including their family members living with them, and exempted from VAT under international treaties of the Republic of Kazakhstan;

      8) goods subject to customs declaration in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan, with their placement under the customs procedure for tax exemption;

      9) space facilities, equipment of ground space infrastructure facilities imported by the space activity participants, the list of which is approved by the Government of the Republic of Kazakhstan. The provisions of this subparagraph shall be applied pursuant to the confirmation by the authorized body for space activity of the importation of such space facilities and equipment for space activity purposes, the form of the confirmation is approved by the Government of the Republic of Kazakhstan;

      10) medical products of any form, medical devices:

      entered into the State Register of medical products and medical devices;

      not entered into the State Register of medical products and medical devices, on the basis of an opinion (authorization document) issued by the authorized agency for healthcare.

      The list of goods specified in this Subparagraph shall be approved by the authorized agency for healthcare in coordination with the central authorized agency for state planning and the authorized body;

      10-1) materials, equipment and components for the production of medicines of any form, medical devices, including prosthetic and orthopedic products, equipment for deaf and blind, special vehicles provided to persons with disabilities.

      The list of goods specified in this Subparagraph shall be approved by the authorized agency for healthcare in coordination with the central authorized agency for state planning and the authorized body;

      11) medical products of any form used (applied) in the field of veterinary medicine, including pharmaceutical veterinary products, including prosthetic and orthopedic products, and veterinary equipment; materials, equipment and components for production of medical products of any form used (applied) in the field of veterinary medicine and veterinary products, including prosthetic and orthopedic products, and veterinary equipment.

      The list of goods specified in this shall be approved by the authorized agency for the agro-industrial complex development by agreement with the central authorized agency for state planning and the authorized agency;

      12) investment gold imported by the National Bank of the Republic of Kazakhstan, a second-tier bank or a legal entity - a professional securities market participant;

      13) religious items by religious associations registered with registering authority.

      The list of specified goods and criteria for its formation shall be approved by the Government of the Republic of Kazakhstan;

      14) raw materials and (or) materials within the framework of an investment contract (except for a priority investment project and investment strategic project), provided all of the following requirements are met:

      raw materials and (or) materials are included in the list of raw materials and (or) materials, the import of which is exempt from VAT within the framework of an investment contract approved by the authorized state body for investments in coordination with the central authorized body for state planning and the authorized body;

      the import of raw materials and (or) materials is documented as required by the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan;

      imported raw materials and (or) materials will be used by a VAT payer within the limitation period only in the activity within the framework of an investment contract.

      Legal entities of the Republic of Kazakhstan are exempted from VAT on imports of raw materials and (or) materials under an investment contract for a period of five consecutive years, the running of which begins on the 1st day of the month of putting into operation of fixed assets, specified in the work program, which is an attachment to an investment contract concluded in accordance with the legislation of the Republic of Kazakhstan in the field of entrepreneurship. If the work program provides for two or more fixed assets to be put into operation, a period of exemption from VAT on the import of raw materials and (or) materials under the investment contract shall be calculated from the 1st day of the month, in which the first fixed asset is put into operation according to the work program.

      In case of violation of the requirements established by this subparagraph within five years from the date of goods’ release for free circulation or domestic consumption in the territory of the Republic of Kazakhstan, VAT on imported raw materials and (or) materials shall be paid with accrual of a penalty for the period set for the payment of VAT on imported goods at their importation, in the manner and in the amount determined by the customs legislation of the Eurasian Economic Union and (or) the customs law legislation of the Republic of Kazakhstan;

      15) raw materials and (or) materials as part of vehicles and (or) agricultural machinery, as well as their components, placed under the customs procedure of a free warehouse or free customs zone of the special economic zone "Qyzyljar" by a legal entity within the framework of a special investment contract concluded with an authorized body for the conclusion of special investment contracts, determined by the Government of the Republic of Kazakhstan, subject to the following conditions:

      in relation to manufacturers of vehicle - availability of an agreement on industrial assembly of motor vehicles or an agreement on industrial assembly of vehicles with the authorized body in the field of state support for industrial activities;

      in relation to manufacturers of agricultural machinery – availability of an agreement on industrial assembly of agricultural machinery with the authorized body in the field of state support for industrial activities;

      in relation to manufacturers of components – availability of an agreement on industrial assembly of components for vehicles and (or) agricultural machinery with the authorized body in the field of state support for industrial activities;

      16) unrefined precious metals, scrap and waste of precious metals and raw materials containing precious metals if they are:

      imported by a legal entity included in the list of producers of precious metals in accordance with the Law of the Republic of Kazakhstan “On Precious Metals and Precious Stones”;

      used exclusively for the production of fine gold for sale to the National Bank of the Republic of Kazakhstan;

      Subparagraph 17) shall remain in force before 01.01.2029 in accordance with the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VI.

      17) goods imported by taxpayers that are participants in the Astana Hub international technological park, while meeting the following conditions:

      goods are included in the list of goods whose import shall be exempted from VAT, approved by the authorized agency in the field of informatization in agreement with the central authorized agency for state planning and the authorized agency;

      the import of goods shall be documented in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan;

      goods have been imported solely for the purpose of use in the implementation of priority types of activities in the field of information and communication technologies according to the list approved by the authorized body in the field of informatization in agreement with the central authorized body for state planning, the authorized state body carrying out state regulation in the field of technical regulation, and the authorized body;

      18) goods for which the deadline for payment of indirect taxes has been changed in accordance with paragraph 10 of Article 49 of this Code and the requirements established by Article 457 of this Code have been fulfilled;

      19) cane raw sugar;

      20) chemicals (raw materials) for the production of pesticides, while meeting the following conditions:

      the production of these goods is not available on the territory of the Republic of Kazakhstan or does not cover the needs of the Republic of Kazakhstan;

      imported goods are included in the list approved by the authorized body in the field of state support for industrial activities in agreement with the authorized body, the authorized tax policy body and the authorized body for agro-industrial complex development;

      imported goods are intended exclusively for the production of pesticides and are not intended for further sale.

      In case of violation within three years from the date of the release of goods for domestic consumption in the territory of the Republic of Kazakhstan of the requirements established by this subparagraph, the VAT on imported goods is subject to payment with the accrual of penalties from the period established for the payment of VAT on imported goods, in the manner and amount determined by the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan;

      Note!
      Subparagraph 21) shall be valid from 01.01.2023 to 01.01.2026 in accordance with the Law of the Republic of Kazakhstan dated 21.12.2022 165-VII.

      21) works of art imported by non-state museums.

      The list of works of art specified in this subparagraph shall be approved by the authorized culture body in agreement with the central authorized state planning body.

      The procedure and conditions for applying exemption from value added tax when importing goods specified in part one of this subparagraph shall be approved by the authorized body.

      In case of violation of the procedure for confirming the export of goods, the value added tax on imported goods shall be subject to payment with the accrual of penalties from the period established for the payment of value added tax on imported goods, in the manner and amount determined by the customs legislation of the Eurasian Economic Union and (or) customs the legislation of the Republic of Kazakhstan.

      2. The procedure for exemption from VAT on importation of goods specified in subparagraphs 1) - 13) of paragraph 1 of this article shall be determined by the authorized body.

      3. A legal entity that has concluded a special investment contract with the authorized body for the conclusion of special investment contracts, determined by the Government of the Republic of Kazakhstan shall be entitled to apply the exemption from paying value added tax when importing goods as part of finished products produced on the territory of a special economic zone or free warehouse, subject to the following conditions:

      1) the goods are placed under the customs procedure for free customs zone or free warehouse;

      2) the customs procedure for free customs zone or free warehouse is followed up by the customs procedure for release for domestic consumption;

      3) goods are identified as part of finished products in accordance with the customs legislation of the Republic of Kazakhstan.

      Footnote. Article 399 as amended by the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VI (shall be enforced from 01.01.2019); dated 28.12.2018 № 211-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 02.04.2019 № 241-VI (shall be enforced from 01.07.2019); dated 10.12.2020 № 382-VI (see Article 2 for the procedure of entry into force); dated 24.06. 2021 № 53-VII (shall be enforced upon expiry of ten calendar days after the date of its first official publication); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Chapter 46. VAT OFFSET

Article 400. VAT subject to offset

      1. The amount of VAT subject to offset by a recipient of goods, works, services that is a VAT payer in accordance with subparagraph 1) of paragraph 1 of Article 367 of this Code is the amount of VAT payable for received goods, works and services, provided that they are used or will be used for the purposes of taxable turnover from sale and specified:

      1) in case of purchase of goods, works, services, except for the cases provided for in subparagraphs 2) and 3) of this paragraph - in one of the following documents indicating VAT and a supplier tax identification number:

      an invoice or a travel ticket (in hard copy, an electronic ticket, an electronic travel document) issued by a supplier that is a VAT payer as of the date of issuance of the invoice;

      a document confirming the fact of travel by air transport issued by a supplier who is a payer of value added tax as of the date of issue of such documents;

      an invoice issued in accordance with Article 414 of this Code concerning the value of print periodicals and other media products received in a reporting taxable period, including those posted on an Internet resource in public telecommunications networks;

      an invoice for the release of goods from the state material reserve issued by a structural unit of the authorized agency for state material reserves. The amount of VAT shall be determined using the formula below, but it shall not exceed the amount of tax paid at the goods’ delivery to the state material reserve:

      VAT = Vmg х Rvat / (100 % + Rvat), where:

      VAT - the amount of VAT;

      Vmg - the value of manufactured goods liable to VAT;

      Rvat - VAT rate effective as of the date of release of the goods;

      2) in case of import of goods - in the declaration for goods, drawn up in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan, but not more than the amount of tax paid to the budget of the Republic of Kazakhstan and non-refundable in accordance with the terms of the customs procedures, or in an application (applications) for the import of goods and payment of indirect taxes, but not more than the amount of tax paid to the budget of the Republic of Kazakhstan and not subject to refund;

      3) in case of purchase of works, services provided by a non-resident, which are the turnover of the buyer of such works or services - in a VAT declaration, but not exceeding the amount of tax indicated in a payment document or a document issued by a tax authority in the form established by the authorized body and confirming the payment of VAT;

      4) in case of VAT registration of a person specified in subparagraph 1) of paragraph 1 of Article 367 of this Code - in a tax register drawn up by such a person in accordance with paragraph 4 of Article 215 of this Code for goods purchased, produced by the taxpayer prior to the date of his/her/its VAT registration and owned by him/her/it as of the date of VAT registration, provided that such an amount is confirmed in keeping with either subparagraph 1) or 2) of this paragraph.

      The provisions of this subparagraph do not apply to goods received by a new legal entity established as a result of reorganization.

      2. In case of receipt of services by an individual, expenses for which are recognized as VAT payer’s expenses, in accordance with international financial reporting standards and legislation of the Republic of Kazakhstan on accounting and financial reporting, and allocated to deductibles as compensation for business trips in accordance with Article 244 of this Code, such a VAT payer is entitled to offset the amount of VAT on these services provided that the requirements of subparagraph 1) of paragraph 1 of this article are met.

      3. If there are several grounds for offsetting VAT amounts indicated in paragraph 1 of this article, VAT amount may be offset only once on the earliest ground.

      4. If cases provided for in Articles 403, 404 and 405 of this Code occur in the taxable period, determined in accordance with Article 401 of this Code, the amount of VAT subject to offset shall be determined with account of exclusion, increase or reduction provided for by Articles 403, 404 and 405 of this Code.

      5. The value added tax credit shall be subject to reduction by the amount of excess value added tax after fulfilling the requirement specified in subparagraph 3) of part one of paragraph 1 of Article 369 of this Code in connection with deregistration of the taxpayer for value added tax, in the tax period in which the liquidation declaration for value added tax was submitted.

      6. The amount of value added tax that does not comply with the provisions of this article, as well as the value added tax specified in Article 402 of this Code, shall be recognized as the amount of value added tax that is not offset, except for the case provided for in paragraph 9 of this article.

      7. was valid until 01.01.2022 in accordance with the Law of the Republic of Kazakhstan dated 27.12.2019 № 295-VI.
      8. Was valid from 01.01.2022 to 01.01.2024 pursuant to the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII.

      9. The amount of value added tax on goods, works, services used or to be used by the National infrastructure operator to provide the railway carrier engaged in the transportation of passengers, luggage, cargo luggage, postal items, services of the main railway network when transporting passengers by rail free of charge, including the application of a temporary reduction factor of 0 to the tariff for regulated services of the main railway network when transporting passengers by rail in accordance with the legislation of the Republic of Kazakhstan, is subject to offset if the conditions established by paragraph 1 of this article are met.

      Footnote. Article 400 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced from 01.01.2019); № 295-VІ dated 27.12.2019 (shall be enforced since 01.01.2020); dated 10.12.2020 № 382-VI (see Article 2 for the procedure of entry into force); dated 21.12.2022 № 165-VII (shall be effective from 01.01.2022 to 01.01.2024); dated 12.12.2023 № 45-VIII (shall be enforced from 01.01. 2024).

Article 401. The date of VAT offset

      1. VAT subject to offset is recognized in the taxable period, in which the most recent of the following dates occurs:

      1) the date of receipt of goods, works, services;

      2) the date of issuance of an invoice or another document underlying VAT offset, in accordance with paragraph 1 of Article 400 of this Code.

      In case of issuing a corrected invoice, the amount of value added tax shall be taken into account in the tax period in which such tax was taken into account on the canceled invoice, except in cases when the dates of turnover indicated in the canceled invoice and the corrected invoice differ and fall on different tax periods.

      If an electronic invoice indicates the date of its issuance in hard copy, this date is recognized as the date of issuance of the invoice, for the purposes of this paragraph.

      The provisions of this paragraph are not applied in the cases specified in paragraphs 2-6 of this article.

      2. In the case provided for by subparagraph 2) of paragraph 1 of Article 400 of this Code, VAT subject to offset is recognized in the taxable period, in which the most recent of the following dates occurs:

      1) the date of payment to the state budget, also by offsetting on the payment of a tax in accordance with the procedure established by Articles 102 and 103 of this Code;

      2) the date of customs clearance carried out in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan, or the last day of tax period, in the application for the import of goods and payment of indirect taxes for which such tax was calculated.

      3. In the case provided for by subparagraph 3) of paragraph 1 of Article 400 of this Code, VAT subject to offset is recognized in the taxable period, in which the most recent of the following dates occurs:

      1) the date of payment to the state budget, also by offsetting on the payment of a tax in accordance with the procedure established by Articles 102 and 103 of this Code;

      2) the last day of the taxable period, for which such a tax was calculated in a VAT declaration.

      4. In the case provided for by subparagraph 4) of paragraph 1 of Article 400 of this Code, VAT subject to offset is recognized in the taxable period, which includes the date of VAT registration.

      5. According to the additional invoice, the value added tax attributed to the offset shall be taken into account in the tax period on which the date of issuance of such an invoice falls. At the same time, the amount of value added tax on the additional invoice provided for in part three of paragraph 1 of Article 419 of this Code shall be taken into account in the tax period on which the date of issue of the additional invoice recognized as cancelled falls.

      6. In case of purchasing electric and (or) thermal power, system services in accordance with the Law of the Republic of Kazakhstan “On Electric Power Industry”, VAT subject to offset is recognized in the taxable period, which includes the effective date of turnover from the sale of such goods, works, services.

      Footnote. Article 401 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021).

Article 402. VAT not subject to offset

      1. VAT not subject to offset is recognized as VAT payable in connection with the receipt of:

      1) goods, works, services that are used or will be used for the purposes of non-taxable turnover, if a VAT payer applies the separate accounting method in accordance with Articles 407 and 409 of this Code;

      2) cars that are (were) recognized as fixed assets;

      3) goods, works, services, with regard to which:

      a document, underlying the offset, does not indicate or incorrectly indicates the identification number of the person that issued such a document and (or) the person, to whom such a document was issued;

      an invoice does not indicate the date of issuance of the document, the number of the invoice, the name of the goods, works, services, the amount of taxable turnover;

      an invoice is not certified in accordance with the requirements of Article 412 of this Code;

      the invoice was issued on paper in violation of the requirements of paragraph 1 of Article 412 of this Code, except for the case provided for by subparagraph 1) of paragraph 2 of Article 412 of this Code;

      the invoice was issued on paper in accordance with subparagraph 2) of paragraph 2 and paragraph 2-1 of Article 412 of this Code and was not entered into the information system of electronic invoices;

      4) goods, works, services paid for in cash inclusive of VAT under a civil law transaction regardless of the payment frequency and exceeds the 1000 times the monthly calculation index established by the law on the national budget and effective as of the date of payment;

      5) goods, works, services that are used or will be used for the construction of a residential building intended for sale in the form of turnovers that are both exempt from and subject to VAT;

      6) goods, works, services purchased for the money of a liquidation fund kept in a special deposit account with a bank in the territory of the Republic of Kazakhstan in accordance with Articles 252 and 253 of this Code;

      7) goods, works, services purchased by the autonomous educational organizations, specified in paragraph 1 of Article 291 of this Code, for the money of a purpose-oriented contribution they received under the budget legislation of the Republic of Kazakhstan or non-repayable financing from the money of such a purpose-oriented contribution.

      8) goods, works, services purchased by the lottery operator, which are used or will be used for the purpose of conducting lotteries.

      2. VAT not subject to offset is:

      1) VAT payable on goods, works, services purchased for the principal on conditions consistent with those of a commission agreement – with regard to the commission agent;

      2) VAT payable on works, services purchased from a carrier and (or) other suppliers in case of performance of obligations under a freight forwarding agreement for the party that is the customer under such an agreement – with regard to a freight forwarder.

      3. VAT on goods, works, services that are used or will be used for the construction of a residential building intended for sale in the form of turnovers that are both exempt from and subject to VAT, is accounted for in the tax register by a VAT payer, constructing the residential building, separately for the purposes specified in Article 410 of this Code, and is stated in a declaration before:

      the sale or lease of a part of a residential building consisting exclusively of non-residential units;

      the commissioning of such a residential building in accordance with the legislation of the Republic of Kazakhstan.

      This VAT is subsequently accounted for in the manner specified in Article 410 of this Code.

      In case of sale of such a building or its part before the occurrence of the cases, specified in part one of this paragraph, in the form of construction-in-progress, the amount of VAT, which is accounted for separately as of the date of such a sale, is reduced by the amount of VAT subject to offset, determined in accordance with paragraph 1 of Article 410 of this Code.

      Footnote. Article 402 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 403. Exclusion of VAT subject to offset from an amount

      VAT, earlier recognized as VAT subject to offset, shall be excluded in case of:

      1) on a transaction (operation), in which the action (actions) on issuing an invoice and (or) another document is recognized (are recognized) by the court or by a decision of the criminal prosecution body on termination of a pre-trial investigation on non-rehabilitating grounds, committed by a private business entity without actual performance of works, rendering services, shipment of goods;

      2) a transaction declared invalid by a final and binding court judgment;

      3) an amount erroneously stated in a document underlying VAT offset;

      4) transactions without actual performance of works, rendering of services, shipment of goods with a taxpayer deregistered for VAT by a decision of a tax authority in accordance with subparagraphs 2) and 3) of paragraph 6 of Article 85 of this Code, the head and (or) the founder (participant) of (in) which is not involved in the registration (re-registration) and (or) financial and economic activity of such a legal entity, established by a final and binding court judgment, except for transactions with respect to which a court established the actual receipt of goods, works, services from such a taxpayer.

      VAT subject to offset shall be excluded from an amount, as provided for by this article, in the taxable period, in the declaration for which VAT is recognized as VAT subject to offset.

      Footnote. Article 403 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021).

Article 404. Adjustment of the amount of VAT subject to offset

      1. Adjustment of the amount of VAT subject to offset is an increase or decrease in the amount of VAT subject to offset in the cases specified in this article and Article 405 of this Code.

      2. The amount of VAT subject to offset shall be reduced with respect to goods, work, services, for which VAT has previously been offset, in the following cases of:

      1) goods, works, services not used for the purposes of taxable turnover, except for those used for the purposes of non-taxable turnover, with regard to which a taxpayer applied the proportional method in accordance with Articles 407 and 408 of this Code;

      2) for goods in case of their damage, loss (except for cases arising as a result of emergency situations and (or) during the state of emergency). In this case, damage to goods means deterioration of all or individual qualities (properties) of the goods, as a result of which such a commodity cannot be used for the purposes of taxable turnover. Loss of goods shall mean an event that resulted in the destruction or loss of goods. The loss of goods incurred by the taxpayer within the natural loss limits established by the legislation of the Republic of Kazakhstan shall not be deemed a loss;

      In case of damage, loss of goods in cases arising as a result of emergency situations, the amount of VAT subject to offset shall not be reduced if there is a confirmation from the authorized civil protection body of the fact of an emergency situation on goods for which there must be:

      a document confirming the facts of damage, loss of goods, drawn up in accordance with the legislation of the Republic of Kazakhstan on accounting and financial reporting;

      information reflected in the tax register compiled in accordance with paragraph 7-1 of Article 215 of this Code.

      In the event of damage, loss of goods in cases that arose during the state of emergency, the amount of VAT subject to the offset shall not be reduced if there is a copy of the decision of the body conducting a criminal prosecution on recognizing the taxpayer as a victim in criminal cases related to the state of emergency, on goods (with the exception of goods for which money was received to compensate for property damage caused during the state of emergency, by the decision of the commission created by the local executive body, when the taxpayer is included in the register formed by the specified local executive body), for which there must be:

      a document confirming the facts of damage, loss of goods, drawn up in accordance with the legislation of the Republic of Kazakhstan on accounting and financial reporting;

      information reflected in the tax register compiled in accordance with paragraph 7-1 of Article 215 of this Code;

      3) on excess losses incurred by the natural monopoly subject;

      4) on property transferred as a contribution to the authorized capital;

      5) on volumes of minerals transferred by the subsoil user to fulfill the tax obligation in kind;

      6) upon occurrence of the cases provided for in paragraph 2 of Article 383 of this Code.

      3. The amount of VAT subject to offset is increased upon the occurrence of cases provided for by paragraph 2 of Article 383 of this Code.

      The amount of VAT subject to offset in the event of the cases provided for by paragraph 2 of Article 383 of this Code shall be increased or reduced up to the amount of VAT specified in a supplementary invoice issued by a supplier of goods, works, services in connection with the upward or downward adjustment of the amount of taxable turnover.

      4. Adjustment of the amount of VAT credited in the cases established by subparagraphs 1), 2), 3), 4) and 5) of paragraph 2 and paragraph 3 of this article shall be made in the tax period in which such cases happen.

      The adjustment of the VAT amount that is offset, in the case established by subparagraph 6) of paragraph 2 of this article, shall be made in the taxable period determined by paragraph 5 of Article 401 of this Code.

      5. In the cases, specified in subparagraphs 1) - 5) of paragraph 2 of this article, the amount of VAT subject to offset on purchased, constructed, created goods shall be adjusted up to the amount of VAT, which is determined by applying the VAT rate, effective as of the date of the adjustment, to the book value of the goods, indicated in accounting records as of that date, exclusive of revaluation and impairment.

      6. If turnover from the sale of transfer of the right to own and (or) use, and (or) dispose of a part of a divisible land plot, with regard to which VAT was offset prior to such turnover from the sale, is exempt from VAT in accordance with Article 396 of this Code, for which separate accounting is maintained in accordance with Article 409 of this Code, the amount of VAT subject to offset is adjusted by the amount of VAT on such a land plot, which is determined using the following formula:

      VATadj = VATtbo х Slp /Stot, where:

      VATadj - the amount of VAT adjustment;

      VATtbo - the amount of VAT earlier recognized as the one to be offset;

      Stot - total area of a land plot before its division;

      Slp - the area of a land plot, the turnover from the transfer of the right to own and (or) use and (or) dispose of which is exempt from VAT in accordance with Article 396 of this Code, for which separate accounting is maintained in accordance with Article 409 of this Code.

      7. The adjustment provided for in this article is not made in the cases, specified in paragraph 5 of Article 372 of this Code, except for those specified in subparagraphs 1) and 6) of paragraph 5 of Article 372 of this Code.

      8. The amount of VAT subject to offset inclusive of the adjustment, provided for in this article, may have a negative value.

      Footnote. Article 404 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced from 01.01.2018); dated 11.07.2022 № 135-VII (shall be enforced from 01.01.2022); dated 21.12.2022 № 165-VII (enforcement, see art. 4).

Article 405. Adjustment of amounts of VAT subject to offset on doubtful obligations, when writing off obligations

      1. If a part or full amount of an obligation for purchased goods, works, services is considered doubtful in accordance with Article 230 of this Code, the amount of VAT subject to offset shall be adjusted downwards by the amount of VAT earlier recognized as the one to be offset with regard to such goods, works, services, up to the amount of the doubtful obligation, except for VAT earlier recognized as the one to be offset under subparagraphs 2) and 3) of paragraph 1 of Article 400 of this Code. The adjustment provided for in this paragraph shall be made in the taxable period of expiration of a three-year period running from the day:

      following the expiry date of the obligation for purchased goods, works, services, the deadline for which is fixed;

      of transfer of goods, performance of works, rendering of services under an obligation for purchased goods, works, services, the deadline for which is not fixed.

      2. In case of the VAT payer’s payment for goods, works, services after downward adjustment of the amount of VAT subject to offset, the amount of VAT subject to offset shall be adjusted upwards by the amount of a tax on the said goods, works, services up to the amount of the payment in the taxable period, in which the payment was made.

      3. When writing off obligations, which were not adjusted in accordance with paragraph 1 of this article, in cases, specified in paragraph 1 of Article 229 of this Code, the amount of VAT subject to offset shall be adjusted downwards up to the amount of VAT earlier recognized as the one to be offset, payable as part of such an obligation. The adjustment provided for in this paragraph shall be made in the period, in which such cases occurred.

      4. In case of a failure to fully or partially satisfy an obligation for purchased goods, works, services as of the date of registering authority’s decision to withdraw a VAT payer, who is a supplier declared bankrupt, from the National Register of Business Identification Numbers, downward adjustment of the amount of VAT subject to offset shall be made up to the amount of VAT earlier recognized as the one to be offset, payable on such goods, works, services, if such an adjustment shall not be made in accordance with Paragraph 1 of this Article. The adjustment provided by this Paragraph shall be made in the taxable period, in which the decision of registering authority was issued.

      5. The adjustment provided for in this article shall be made at the VAT rate, specified in an invoice, issued by a supplier of goods, works, services, when making the turnover from the sale of goods, works and services, with regard to which the adjustment was made.

      Footnote. Article 405 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced from 01.07.2019).

Article 406. VAT subject to offset with account of adjustment

      1. The amount of VAT subject to offset with account of adjustment is calculated for a taxable period as follows:

      the amount of VAT subject to offset determined in accordance with Article 400 of this Code

      minus

      the amount of adjustment of VAT subject to offset provided for in Articles 403, 404 and 405 of this Code

      plus

      the amount of upward adjustment of VAT subject to offset provided for in paragraph 3 of Article 404 and paragraph 2 of Article 405 of this Code.

      2. The amount of VAT subject to offset inclusive of the adjustment, determined in accordance with this article, may have a negative value.

Article 407. Methods for determining amounts of VAT allowed to be offset

      1. Unless otherwise provided for by paragraph 2 of this article, a VAT payer, except for the one specified in paragraph 3 of this article, shall determine the amount of VAT allowed to be offset using one of the following methods:

      the proportional method;

      by maintaining separate accounting for VAT on goods, works, services that are used or will be used for the purposes of taxable and non-taxable turnovers.

      2. The following persons, using the proportional method for offsetting, have the right to determine the amounts of VAT allowed to be offset by maintaining separate accounting for specific types of turnovers:

      1) second-tier banks, organizations engaged in certain types of banking operations, organizations engaged in microfinance activities (except for credit partnerships and pawnshops) - in terms of turnovers associated with the receipt and sale of pledged property (goods);

      Note!
      Subparagraph 2) is in effect until 01.01.2027 according to Law of the Republic of Kazakhstan № 121-VI as of 25.12.2017.

      2) an organization focusing on the improvement of the quality of loan portfolios of second-tier banks, whose sole shareholder is the Government of the Republic of Kazakhstan, using the proportional method for offsetting - with regard to turnovers from the acquisition, ownership and (or) sale of:

      pledged assets (goods) received from a bank as a result of the purchase from such a bank of the rights of claim;

      assets (goods) transferred into the ownership of a bank as a result of foreclosure on pledged assets and received by an organization focusing on the improvement of the quality of loan portfolios of second-tier banks, whose sole shareholder is the Government of the Republic of Kazakhstan, as a result of the purchase from such a bank of the rights to claim doubtful and bad assets;

      Note!
      Subparagraph 3) is in effect until 01.01.2027 according to Law of the Republic of Kazakhstan № 121-VI as of 25.12.2017.

      3) a subsidiary bank acquiring doubtful and bad assets of its parent bank – with regard to turnovers from the acquisition, ownership and (or) sale of:

      pledged assets (goods) received as a result of foreclosure on the rights to claim doubtful and bad assets acquired from the parent bank;

      assets (goods) transferred into the ownership of the parent bank as a result of foreclosure on pledged assets and acquired by a subsidiary bank from its parent bank;

      4) a lessor – with regard to turnover from the transfer of property into financial lease. The costs of the lessor associated with the acquisition of property to be transferred into financial lease are considered as costs incurred for the purposes of taxable turnover;

      5) Islamic Bank – with regard to financing individuals and legal entities as a trade intermediary by way of granting a commercial loan without the term of subsequent sale of goods to a third party in accordance with the legislation of the Republic of Kazakhstan on banks and banking activity;

      6) a VAT payer – with regard to transactions for the purchase and sale of goods as part of financing individuals and legal entities as a trade intermediary by way of granting a commercial loan on terms of subsequent sale of goods to a third party in accordance with the legislation of the Republic of Kazakhstan on banks and banking activity;

      7) individual entrepreneurs and legal entities holding a tour operator license (a license for the tour operator activity), in accordance with the legislation of the Republic of Kazakhstan on tourism activity, maintain accounting for goods, works, services for the purposes of providing tour operator services separately from other activities. Accounting for goods, works, services for the purposes of providing tour operator services is maintained separately for turnover exempt from VAT in accordance with subparagraph 15) of Article 394 of this Code and taxable turnover.

      3. A person constructing buildings, turnovers from the sale of which are exempt from VAT in accordance with paragraph 1 of Article 396 of this Code, is obliged to maintain separate accounting for amounts of VAT on goods, works, services that are used or will be used:

      for the purposes of turnovers exempt from VAT in accordance with paragraph 1 of Article 396 of this Code and other turnovers;

      in the process of construction of each building - for the purposes of applying paragraph 3 of Article 402 and Article 410 of this Code.

      With regard to other turnovers, such a VAT payer is entitled to determine the amount of VAT allowed to be offset using the proportional method in accordance with Article 408 of this Code.

      Footnote. Article 407 as amended by Law of the Republic of Kazakhstan № 262-VI dated 03.07.2019 (shall be enforced since 01.01.2020).

Article 408. The order for determining amounts of VAT allowed to be offset using the proportional method

      1. According to the proportional method, the amount of VAT allowed to be offset for a taxable period is determined using the following formula:

      VATabo = VATtbo х Ttax/ Ttot, where:

      VATabo - the amount of VAT allowed to be offset. This amount may have a negative value;

      VATtbo - the amount of VAT to be offset inclusive of the adjustment. This amount may have a negative value;

      Ttax - the amount of taxable turnover;

      Ttot - total amount of turnover determined as the sum of taxable and non-taxable turnovers.

      In this case, when determining the values ​​of Ttax и Ttot, the persons, specified in paragraph 2 of Article 407 of this Code, do not take into account the turnovers, for which separate accounting is maintained in accordance with Article 409 of this Code.

      If there is no turnover from sale in a taxable period, the amount of VAT allowed to be offset is determined as the amount of VAT to be offset inclusive of the adjustment.

      2. VAT not allowed to be offset for a taxable period is determined using the following formula:

      VATna = VATtbo – VATabo, where:

      VATna - the amount of VAT not allowed to be offset. This amount may have a negative value;

      VATtbo - the amount of VAT to be offset inclusive of the adjustment. This amount may have a negative value;

      VATabo - the amount of VAT allowed to be offset, determined in accordance with paragraph 1 of this article. This amount may have a negative value.

      The amount of VAT not allowed to be offset as well as its negative value is accounted for in the manner specified in paragraph 9 of Article 243 of this Code.

Article 409. The order for determining amounts of VAT allowed to be offset by maintaining separate accounting

      1. When determining the amount of VAT allowed to be offset by maintaining separate accounting, a VAT payer shall maintain separate accounting for VAT on received goods, works, services that are used for the purposes of taxable and non-taxable turnovers.

      2. Except for the cases provided for by Article 410 of this Code, when maintaining separate accounting:

      1) the amount of VAT allowed to be offset is determined as the amount of VAT to be offset on received goods, works, services that are used for the purposes of taxable turnover with account of adjustment;

      2) the amount of VAT not allowed to be offset is determined as the amount of VAT not subject to offset on received goods, works, services that are used for the purposes of non-taxable turnover;

      3) the amount of VAT on received goods, works, services that are simultaneously used for the purposes of taxable and non-taxable turnovers, is distributed among the amount of VAT allowed to be offset and that not allowed to be offset, which are determined using the following formulas:

      VATabo = VATtbo х Ttax/ Ttot;

      VATna = VATtbo - VATabo, where:

      VATabo - the amount of VAT allowed to be offset. This amount may have a negative value;

      VATtbo - the amount of VAT subject to offset inclusive of the adjustment for goods, works, services that are simultaneously used for the purposes of taxable and non-taxable turnovers. This amount may have a negative value;

      Ttax - the amount of taxable turnover for a taxable period. In this case, the persons, specified in paragraph 2 of Article 407 of this Code, determine О обл as turnovers, for which separate accounting is maintained in accordance with this article;

      Ttot - the total amount of turnover determined as the sum of taxable and non-taxable turnovers;

      VATna - the amount of VAT not allowed to be offset. This sum may have a negative value.

      The amount of VAT not allowed to be offset is accounted for in the manner established by paragraph 9 of Article 243 of this Code.

Article 410. The procedure for determination of the amount of VAT allowed to be offset, by VAT payers constructing residential building (part of a residential building) or the activity for provision of services of casino, slot machine hall, a totalizator and bookmaker

      Footnote. Heading of Article is in new wording – by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced from 01.01.2019).

      1. In case of sale of an unfinished residential building, VAT allowed to be offset on goods, works, services used in the process of construction of this building is determined in accordance with this article and accounted for in the taxable period of sale of the construction-in-progress asset:

      1) in case of sale of a construction-in-progress asset earlier intended for sale in the form of turnover exempted from VAT in accordance with Article 396 of this Code - as the amount of VAT subject to offset on the specified goods at a rate effective as of the date of their acquisition;

      2) in case of sale of a construction-in-progress asset that is a part of a construction-in-progress asset earlier intended for sale in the form of turnovers both exempt from and subject to VAT - as the amount of VAT attributable to the realizable part of the construction-in-progress asset, which is calculated using the following formula:

      VATabocp = VATas х Spcp / Scp, where:

      VATabocp – VAT allowed to be offset with regard to a construction-in-progress asset earlier intended for sale in the form of turnovers both exempt from and subject to VAT;

      VATas - the amount of VAT on goods, works, services used for construction, accounted for separately as of the date of sale in accordance with paragraph 3 of Article 402 of this Code;

      Spcp - the area of a construction-in-progress asset according to design estimates, which is a part of a construction-in-progress asset earlier intended for sale in the form of turnovers both exempt from and subject to VAT;

      Scp - the total area of a construction-in-progress asset earlier intended for sale in the form of turnovers both exempt from and subject to VAT.

      2. A VAT payer constructing a residential building (part of a residential building) is entitled, in the taxable period of sale or lease of a part of a residential building consisting exclusively of non-residential units, but not prior to the date of commissioning a residential building, to determine the amount of VAT allowed to be offset on goods, works, services used for the construction of a non-residential unit that is a part of such a residential building (part of a residential building), using the following formula:

      VATabo = (VATtbo – VATabocp) х Snr / Srb, where:

      VATabo - the amount of VAT allowed to be offset on a non-residential unit that is a part of a residential building (part of a residential building);

      VATtbo - the amount of VAT subject to offset on goods, works, services used for the construction of a residential building (part of a residential building) that is accounted for separately. The amount of tax is determined as of the date of sale or lease of a part of a residential building consisting exclusively of non-residential units, but not prior to the date of commissioning a residential building in accordance with the legislation of the Republic of Kazakhstan on architectural, town-planning and construction activity;

      VATabocp – VAT allowed to be offset with regard to a part of a construction-in-progress asset earlier intended for sale in the form of turnovers both exempt from and subject to VAT. The amount of tax is determined in the case and in the manner provided for in paragraph 1 of this article;

      Snr - the area of non-residential units in a residential building (part of a residential building);

      Srb – the total area of a residential building (part of a residential building).

      In this case, the amount of VAT not allowed to be offset is accounted for in the manner specified in paragraph 9 of Article 243 of this Code and is determined using the following formula:

      VATna = VATtbo – VATabocp - VATabo, where:

      VATna - the amount of VAT not allowed to be offset on a residential unit that is a part of a residential building (part of a residential building) including also a non-residential unit.

      3. VAT allowed to be offsetin the activity for provision of services of a casino, slot machine hall, totalizator and bookmaker shall be determined at 85 percent of the amount of VAT from the taxable turnover determined in accordance with Paragraph 16 of Article 381 of this Code.

      Value added tax that is not allowed to be offset shall not be taken into account for the purposes of paragraph 9 of Article 243 of this Code.

      Footnote. Article 410 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced from 01.01.2019); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 411. Additional amount of VAT subject to offset

      1. The following persons are entitled to offset additional amount of VAT:

      1) producers of agricultural products, products of aquaculture (fish farming), including peasant or farm enterprises – with regard to turnovers from the sale of goods that are a result of agricultural production activity, products of aquaculture (fish farming), processing of these own-produced products;

      2) legal entities – on turnover of the sales of goods resulting from the processing of agricultural products, fish farming products or commercial fishing. Processing of agricultural products, fish products includes the following types of activities, with the exception of activities in public catering:

      production of meat and meat products;

      processing and canning of fruits and vegetables;

      production of vegetable and animal oils and fats;

      milk processing and cheese production;

      production of flour and cereal industry products;

      production of prepared animal feed;

      bread production;

      production of baby food and dietary foods;

      production of starch products;

      processing of hides and wool of farm animals;

      processing of live fish;

      yeast production;

      production of chocolate, sugary confectionery foods, biscuits and long-term storage confectionery, subject to the conclusion of an agreement by the taxpayer in the manner determined by the authorized body in the agro-industrial complex development;

      sugar production;

      3) agricultural cooperatives on turnovers from:

      the sale of own-produced agricultural products, products of aquaculture (fish farming), as well as those produced by members of such a cooperative;

      the sale of products that are a result of processing of own-produced agricultural products, products of aquaculture (fish farming), purchased from a domestic producer of such products and (or) produced by members of such a cooperative;

      the performance of works, rendering of services to members of such a cooperative, according to the list approved by the authorized body for the agro-industrial complex development in coordination with the central authorized body for state planning and the authorized body, for the purposes of their turnovers indicated in this subparagraph.

      The provisions of this paragraph do not apply to turnovers from the sale of excisable goods and products of their processing.

      For the purposes of applying this paragraph, the types of activities are identified in accordance with General Classification of Economic Activities, approved by the state body for state technical regulation.

      4) established legal entities within two years from the date of state registration - in terms of sales turnover of goods resulting from the implementation of activities for the production of products in the manufacturing industry (with the exception of metallurgical industry).

      At the same time, the manufactured products must meet the criteria for sufficient processing and be confirmed by a certificate of origin in accordance with the legislation of the Republic of Kazakhstan.

      The provisions of this subparagraph shall be applied to products, the production of which is not available on the territory of the Republic of Kazakhstan or does not cover the needs of the Republic of Kazakhstan.

      The authorized body in the field of state support for industrial activity, based on the information of relevant authorized bodies shall publish a list of products, the production of which is not available on the territory of the Republic of Kazakhstan or does not cover the needs of the Republic of Kazakhstan, in accordance with the classifier of products by type of economic activity, approved by the authorized state body exercising state regulation in the field of technical regulation, as of July 1, 2021, no later than July 20, 2021, and subsequently - annually as of January 1, no later than January 10 of the corresponding year.

      The provisions of this subparagraph shall be applied to legal entities that put into operation for the first time on the territory of the Republic of Kazakhstan buildings, structures, machinery and equipment for carrying out activities for the production of products in the manufacturing industry (with the exception of metallurgical industry).

      The provisions of this paragraph shall not be applied to turnovers for the sale of excisable goods and products of their processing.

      The definition of types of activities for the purposes of applying this paragraph shall be carried out in accordance with the General classifier of types of economic activities, approved by the authorized state body exercising state regulation in the field of technical regulation.

      2. The taxpayers, specified in paragraph 1 of this article, may apply the provisions of this article, provided that they maintain separate accounting for:

      turnovers from the sale with regard to activities provided for in paragraph 1 of this article and other activities;

      goods, works, services (to be) received that are used or will be used in the activities specified in paragraph 1 of this article and other activities.

      The amount of VAT on goods received, work, services used simultaneously in the activity provided by Paragraph 1 of this Article, and other activity shall be allocated to the amount of VAT allowed to be offset and not allowed to be offset, determined according to the following formulas:

      VATao 1 = VAToffх T txl / О tot;

      VATao 2 = VAToff – VATao 1, where:

      VATao 1 - the amount of VAT allowed to be offset, for the activity provided by Paragraph 1 of this Article. This amount may have a negative value;

      VAToff - the amount of VAT to be offset, taking into account the adjustment for goods, work, services used simultaneously in the activity provided by Paragraph 1 of this Article, and other activity. This amount may have a negative value;

      T txl - the amount of taxable turnover for taxable period for which separate accounting shall be carried out in accordance with this Article;

      О tot - the total amount of turnover, defined as the amount of turnover of the activity specified in Paragraph 1 of this Article, and other activity;

      VATao 2 - the amount of VAT allowed to be offset, for other activity. This amount may have a negative value.

      In the presence of non-taxable turnovers, the amount of VAT allowed to be offset for other activities shall be determined taking into account Articles 408 and 409 of this Code.

      For other turnover, such a payer of VAT shall has the right to determine the amount of VAT allowed to be offset by the proportional method in accordance with Article 408 of this Code.

      3. The taxpayers specified in subparagraphs 1), 3) and 4) of part one of paragraph 1 of this Article shall not be entitled to apply the provisions of this Article if the person is a foreigner, a legal entity-non-resident carrying out activity in the Republic of Kazakhstan through a permanent establishment.

      4. The additional amount of VAT subject to offset is calculated using the following formula:

      VATao = (VATtax – VATabo– VATex) х 70%, where:

      VATao - additional amount of VAT subject to offset;

      VATtax - the amount of VAT accrued on the activity, provided for in paragraph 1 of this article, from taxable turnover from the sale;

      VATabo - the amount of VAT allowed to be offset, determined in accordance with Articles 408, 409 and 410 of this Code. Such an amount is determined for the goods, works, services (to be) received, which are used or will be used in the activities specified in paragraph 1 of this article;

      VATex - the amount of VAT subject to offset in excess over the amount of the tax assessed on an accrual basis, as of the beginning of a reporting taxable period, on the activity provided for in paragraph 1 of this article.

      The obtained zero or negative value is not accounted for when calculating VAT for a taxable period.

      Footnote. Article 411 as amended by the Law of the Republic of Kazakhstan dated 24.05. 2018 № 156-VI (shall be enforced from 01.01.2018); dated 10.12.2020 № 382-VI (see Article 2 for the procedure of entry into force); dated 24.06. 2021 № 53-VII (shall be enforced from 01.07.2021); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Chapter 47. INVOICE

Article 412. General provisions

      1. In case of turnover from the sale of goods, works, services, an invoice shall be issued by:

      1) VAT payers specified in Subparagraph 1) of Paragraph 1 of Article 367 of this Code;

      2) taxpayers in cases provided by regulatory legal acts of the Republic of Kazakhstan adopted to implement international treaties ratified by the Republic of Kazakhstan;

      3) a commission agent who is not a VAT payer in the cases established by Article 416 of this Code;

      4) a freight forwarder who is not a VAT payer in the cases established by Article 415 of this Code;

      5) taxpayers in case of sale of imported goods;

      6) a structural unit of the authorized agency in the field of the state material reserve when it releases goods from the state material reserve;

      7) taxpayers who are not payers of value added tax, in case of the goods sale that have arrived in the "Virtual warehouse" module of the information system of electronic invoices to such taxpayers;

      8) legal entities-residents (with the exception of state institutions and state organizations of secondary education), non-residents, carrying out activity in the Republic of Kazakhstan through a branch, representative office, individual entrepreneurs, persons engaged in private practice, not registered as a payer of value added tax in the Republic Kazakhstan, under a civil law transaction, the value of which exceeds 1,000 times the monthly calculation index established by the law on the republican budget and valid on the date of such transaction.

      This subparagraph shall be applied in civil-legal transactions between business entities, except for cases when the buyer is a person applying a special tax regime based on a patent, a simplified declaration or for peasant or farm enterprises;

      9) taxpayers - for the services of international transportation of goods;

      10) a legal entity duly accredited to carry out conformity assessment activities, determined by the legislation of the Republic of Kazakhstan on technical regulation;

      11) a taxpayer who is a customs representative, a customs carrier, an owner of temporary storage warehouses, an owner of customs warehouses and an authorized economic operator in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan;

      12) taxpayers applying special retail tax regime at the request of the buyer of goods, works, services to comply with the provisions of paragraph 3-2 of Article 242 of this Code.

      The provisions of this paragraph shall not be applied to the sale of personal property by an individual, including an individual who is an individual entrepreneur or a person engaged in private practice.

      2. An invoice shall be issued in electronic form, with the exception of the following cases when the taxpayer shall has the right to issue an invoice as hard copy form:

      1) the absence at the location of the taxpayer within the boundaries of administrative and territorial units of the Republic of Kazakhstan of a public telecommunications network.

      Information on administrative and territorial units of the Republic of Kazakhstan without public telecommunications networks shall be posted on the Internet resource of the authorized agency;

      2) confirmation of information on the Internet resource of the authorized body on the impossibility of issuing invoices in the information system of electronic invoices due to technical errors.

      After the elimination of technical errors, the invoice issued on paper must be entered into the information system of electronic invoices within fifteen calendar days from the date of elimination of technical errors.

      2-1. When issuance of electronic invoices is restricted in the information system of electronic invoices in accordance with Article 120-1 of this Code, an invoice shall be issued on paper.

      At the same time, an invoice issued on paper must be entered into the information system of electronic invoices within fifteen calendar days from the date of cancellation of the restriction on issuing invoices in electronic form in the information system of electronic invoices in accordance with Article 120-1 of this Code.

      3. An invoice in electronic form shall be issued in the information system of electronic invoices in the manner and in the form determined by the authorized agency.

      3-1. The list of goods for which electronic invoices shall be issued through the Virtual Warehouse module of the electronic invoices information system shall be approved by the authorized agency and shall be posted on its Internet resource.

      4. An invoice shall be issued as hard copy in the manner specified by Paragraphs 5-12 of this Article in a form determined by the taxpayer independently.

      5. An invoice shall indicate:

      1) the serial number of the invoice;

      2) identification number of a supplier and a recipient of goods, works, services;

      3) as to individuals who are recipients of goods, works, services – their last name, first name, patronymic (if it is indicated in an identity document);

      as to individual entrepreneurs who are suppliers or recipients of goods, works, services – their last name, first name, patronymic (if it is indicated in an identity document) and (or) the name of the taxpayer;

      as to legal entities (structural units of legal entities) that are suppliers or recipients of goods, works, services - their names. In this case, with regard to the indication of the type of a business legal structure, it is possible to use abbreviations used in common practices, also in customary business practices;

      4) the date of issuance of the invoice;

      5) in cases, specified in Article 416 of this Code, the status of a supplier - the principal or the commission agent;

      6) in case of sale of excisable goods - additionally the amount of excise tax, if such sale is subject to excise taxation in accordance with the provisions of Section 11 of this Code;

      7) names of realizable goods, works, services;

      8) the amount of taxable (non-taxable) turnover;

      9) the VAT rate;

      10) the amount of VAT;

      11) the value of goods, works, services inclusive of VAT;

      12) in relation to goods - the code of commodity nomenclature of foreign economic activity;

      13) in case of the sale of goods, works, services under a public procurement contract - the date and number of the public procurement contract.

      6. The amount of taxable turnover is indicated in an invoice separately for each item of goods, works, services.

      In case of issuing paper-based invoices, it is allowed to indicate the total amount of turnover if a document containing the data specified in subparagraphs 7) - 11) of paragraph 5 of this article is attached to such an invoice. In this case, the invoice must indicate the document’s number and date, as well as its name.

      7. The value and sum in a paper-based invoice are indicated in the national currency of the Republic of Kazakhstan.

      The value and sum in an electronic invoice are indicated in the national currency of the Republic of Kazakhstan, except for below mentioned cases, where they may be indicated in a foreign currency:

      1) on transactions (operations) concluded (accomplished) within the framework of a production sharing agreement (contract), a subsoil use contract approved by the President of the Republic of Kazakhstan;

      2) with regard to transactions (operations) for export sale of goods subject to zero-rated VAT in accordance with Articles 386, 447 and 449 of this Code;

      3) with regard to turnovers from the sale of international carriage services subject to zero-rated VAT in accordance with Article 387 of this Code;

      4) with regard to turnovers from sales subject to zero-rated VAT in accordance with paragraph 3 of Article 393 of this Code.

      8. In case a structural unit of a legal entity acts on behalf of the latter as a supplier of goods, works and services and, pursuant to the legal entity’s decision, invoices are issued by such a structural unit, and also in case the structural unit acts as a recipient goods, works, services on behalf of the legal entity in order to meet:

      1) the requirements established by subparagraphs 3) and 5) of paragraph 5 of this article, it is allowed to indicate details of the structural unit of the legal entity in the invoice;

      2) the requirement established by subparagraph 2) of paragraph 5 of this article, the invoice shall indicate the identification number of the legal entity. In case of indication of the details of the structural unit of the legal entity in accordance with subparagraph 1) of this paragraph, it is necessary to indicate the identification number of such a structural unit.

      9. Taxpayers, in an invoice or another document provided for by paragraph 1 of Article 400 of this Code, shall indicate:

      1) the amount of VAT – with regard to turnovers subject to VAT;

      2) “ex VAT” – with regard to non-taxable turnover, including those exempt from VAT.

      10. Taxpayers may indicate additional information, not provided for in this article, in a paper-based invoice.

      11. A paper-based invoice shall be issued in two copies, one of which is given to a recipient of goods, works, services.

      12. A paper-based invoice shall be certified:

      with regard to legal entities – with signatures of the head and chief accountant, as well as a seal bearing the name and indication of the type of a business legal structure, if the person is required to have a seal in accordance with the legislation of the Republic of Kazakhstan;

      with regard to individual entrepreneurs – with a seal (if any) indicating the last name, first name, patronymic (if it is indicated in an identity document) and (or) the name, as well as the signature of an individual entrepreneur.

      An invoice can also be certified with the signature of an employee authorized thereto by a taxpayer’s order. In this case, a copy of the order shall be available for the perusal of recipients of goods, works, services.

      A recipient of goods, works, services may request a supplier of these goods, works, services for a certified copy of the order entitling the authorized person to sign invoices, and the supplier is obliged to satisfy this request on the day it is received from the recipient of goods, works, services.

      A structural unit of a legal entity that is a supplier of goods, works, services is entitled by the taxpayer’s decision to certify invoices issued by it with the seal of such a structural unit indicating the name and the type of a business legal structure if this person is required to have a seal in accordance with the legislation of the Republic of Kazakhstan.

      An invoice issued by an authorized representative of participants in a simple partnership (consortium), in the cases provided for by paragraph 2 of Article 200 of this Code, is certified with the seal of the authorized representative indicating the name and the type of a business legal structure, as well as with signatures of the head and chief accountant of such an authorized representative.

      If a head or an individual entrepreneur keeps records personally in accordance with the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting and his/her own accounting policy, “n/a” is indicated instead of the signature of a chief accountant.

      An electronic invoice is certified with an electronic digital signature.

      13. Issuance of an invoice, except for the cases provided for in subparagraphs 2), 5) and 7) of part one of paragraph 1 of this Article, shall not be required in the following cases:

      1) sale of goods, works, services that are paid for:

      in cash and a buyer receives a cash register check, and (or) paid through self-service payment terminals;

      use of equipment (device) intended for making payments using payment cards;

      with the presentation to the buyer of goods, works, services of a check of a special mobile application containing the identification number of such a buyer of goods, works, services;

      2) sale of goods, works, services to individuals that are paid for with electronic money or using electronic payment facilities;

      3) making settlements for utility services, communications services, provided to an individual, via second-tier banks, a postal operator;

      4) issuance of a paper ticket, an electronic ticket or an electronic travel document for passenger carriage by train or air;

      5) gratuitous transfer of goods, gratuitous performance of works, provision of services to an individual who is not an individual entrepreneur or a person engaged in private practice;

      6) rendering of services provided for by Article 397 of this Code;

      7) provision of services for activities of casinos, slot machines, totalizator and bookmaker.

      The provisions of subparagraphs 1) and 2) of part one of this paragraph shall not apply in case of sale of goods, works, services to the persons specified in paragraph 1 of Article 436 of this Code.

      In the cases provided for by subparagraphs 2), 5) and 7) of part one of paragraph 1 of this Article, an invoice shall not be required when selling:

      1) to the individuals who use the purchased goods for personal, family, household or other use not related to entrepreneurial activity (final consumption);

      2) to the individuals or legal entities that are subjects of micro-entrepreneurship in accordance with the Entrepreneurial Code of the Republic of Kazakhstan.

      14. In the cases provided for by subparagraphs 1) and 2) of part one and part three of paragraph 13 of this article, the recipient of goods, works, services shall have the right, within one hundred and eighty calendar days from the date of the turnover on sales accomplished by the supplier, to contact the supplier of these goods, works, services with the request to issue an invoice, and the supplier shall be obliged to fulfill such a request subject to the provisions of this article, including in terms of specifying in the information about the recipient of goods, works, services the details of the legal entity through whose authorized representative the goods, works, services are purchased, or an individual entrepreneur purchasing goods, works, services.

      In the case provided for by subparagraph 4) of part one of paragraph 13 of this article, the recipient of services has the right, within one hundred and eighty calendar days from the date of the supplier's turnover on sales, to apply with a request to issue a document confirming the fact of the passage of an individual, or an invoice to the supplier of such services , and the supplier is obliged to fulfill such a request, taking into account the provisions of this article, including in terms of specifying in the information about the recipient of work, services, the details of the individual to whom the transportation service was provided.

      In the event of acquiring goods, works, services from a taxpayer specified in subparagraph 8) of part one of paragraph 1 of this article, the recipient of goods, works, services has the right, within one hundred and eighty calendar days from the date of the supplier’s turnover on sales, to contact the supplier of these goods, works , services with the request to issue an invoice, and the supplier is obliged to comply with such a request.

      An invoice shall be issued in accordance with the provisions of this paragraph at the place of sale of goods, works, services.

      15. Features of issuance of invoices in individual cases are established by Articles 414 - 418 of this Code.

      Footnote. Article 412 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced from 01.01.2019); dated 10.12.2020 № 382-VI (see Article 2 for the procedure of entry into force); dated 24.06. 2021 № 53-VII (shall be enforced from 01.01.2022); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023); dated 20.03.2023 № 213-VII (shall be enforced sixty calendar days after the date of its first official publication).

Article 413. Deadlines for issuing invoices

      1. An invoice is issued:

      1) when selling electric and (or) heat power, water, gas, utilities, communications services, rail carriage services, passenger carriage services, carriage of baggage and cargo by air, services under a freight forwarding agreement, services of a rail car (container) operator, services for goods transportation through the trunk pipeline system, with the exception of gas pipelines, system services provided by a system operator, services for granting a credit (loan, microcredit), banking operations subject to VAT, and also when selling goods, works, services under contracts concluded for one year and more to the persons specified in Paragraph 1 of Article 436 of this Code – based on the results of the month, in which goods are delivered, services are rendered, not later than the 20 day of a month following the month of the turnover from sale of such goods and services;

      2) in case of exportation of goods under the customs export procedure, an invoice is issued within twenty calendar days of the effective date of the turnover from sale;

      3) when transferring property into financial lease with regard to the accrued amount of remuneration – based on the results of a calendar quarter on or before the 20th day of a month following the quarter, at the end of which the invoice is to be issued;

      3-1) when selling goods on the basis of documents of title confirming provision of the identified goods to the buyer, no later than the 20 day of the month following the month of the effective date of turnover from the sale.

      4) in other cases – on or after the effective date of turnover from sale and within fifteen calendar days of such a date.

      2. To fulfill the requirements of paragraph 14 of Article 412 of this Code, an invoice shall be issued on the day or within one hundred ninety-five calendar days after the effective date of the turnover.

      3. An amended invoice is issued in case of a need to make changes in and additions to an earlier issued invoice.

      4. Deadlines for the issuance of an additional invoice are established by Article 420 of this Code.

      In case of a failure to meet the requirements of Article 197 of this Code, a lessor shall issue an additional invoice within fifteen calendar days of the date of occurrence of such a case.

      Footnote. Article 413 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (enforcement see Article 2); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 414. Features of issuance of invoices when selling print publications and other mass media products

      In case of selling print periodicals or other media products, including those posted on an Internet resource in public telecommunications networks, an invoice is issued within fifteen calendar days of the effective date of turnover from the sale.

      A taxpayer has the right to issue an invoice before the date of turnover for the entire turnover from the sale, the effective date of which falls on a calendar year. In this case, the invoice indicates the amount of turnover from the sale and the relevant VAT amount separately for each taxable period included in such a calendar year.

Article 415. Features of issuance of invoices by freight forwarders

      1. When performing works, rendering services under a freight forwarding agreement, an invoice to a party that is a client under such an agreement is issued by a freight forwarder.

      A freight forwarder issues an invoice on the basis of invoices issued by carriers and other suppliers of works and services that are VAT payers.

      If a carrier (supplier) is not a VAT payer, a freight forwarder issues an invoice on the basis of a document confirming the value of works and services.

      2. An invoice issued by a freight forwarder shall indicate taxable (non-taxable) turnover including the value of works performed and services rendered under a freight forwarding agreement by carriers and (or) suppliers that are:

      VAT payers;

      not VAT payers.

      To meet the requirements of subparagraphs 2) and 3) of paragraph 5 of Article 412 of this Code, an invoice issued by a freight forwarder shall indicate the details:

      of a supplier – in this case the details of the freight forwarder are indicated;

      of a recipient – in this case the details of the taxpayer being the client under the freight forwarding agreement are indicated.

      3. When operating under a freight forwarding agreement, a freight forwarder shall draw up a tax register in accordance with Article 215 of this Code, which discloses information on carriers and (or) suppliers of works, services rendered under such an agreement, as well as their value.

      4. An invoice issued in accordance with these requirements is a ground for offsetting the VAT amount by a party that is a client under a freight forwarding agreement.

Article 416 Features of issuance of invoices under agreements, the terms of which correspond to the terms of the commission agreement

      1. When selling goods, performing works, rendering services on terms corresponding to the terms of the commission agreement, if the committent and (or) commission agent are payers of value added tax, the issuance of invoices to the buyer of goods, works, services shall be carried out by the commission agent.

      The amount of turnover for the sale of goods, works, services in the invoice issued by the commission agent shall be indicated based on the cost of goods, works, services, for which the commission agent sells them to the buyer.

      The invoice shall be issued by the commission agent, taking into account the following data:

      invoice issued to the commission agent by the committent who is a payer of value added tax (in this case, the amount of taxable (non-taxable) turnover indicated in the invoice issued to the commission agent by the committent shall be included in the taxable (non-taxable) turnover in the invoice issued by the commission agent to the buyer);

      a document confirming the cost of goods, works, services issued by a committent who is not a payer of value added tax (in this case, the cost of goods, works, services indicated in such a document shall be included in the non-taxable turnover in the invoice issued by the commission agent to the buyer).

      The amount of turnover in the invoice issued by the committent to the commission agent shall be indicated based on the cost of goods, works, services for which they were provided to the commission agent for the purpose of sale.

      The amount of turnover in the invoice issued by the commission agent to the committent shall be indicated based on the amount of the commission agent's commission and the cost of works, services, which are the commission agent's turnover for the purchase of works, services from a non-resident.

      2. When the committent issues an invoice to the commission agent for the sale of goods, works, services on terms corresponding to the terms of the commission agreement, in order to fulfill the requirements of subparagraphs 2) and 3) of paragraph 5 of Article 412 of this Code as details of:

      a supplier - the details of the committent shall be indicated with the status "committent";

      recipient - the details of the commission agent shall be indicated with the status "commission agent".

      When the commission agent issues an invoice to the recipient of goods, works, services in order to fulfill the requirements of subparagraphs 2) and 3) of paragraph 5 of Article 412 of this Code, the details of the commission agent indicating the status "commission agent" shall be indicated as the details of the supplier.

      3. When the commission agent transfers to the committent the goods purchased for the committent on the terms corresponding to the terms of the commission agreement, as well as in the performance of work, rendering services by a third party for the committent under a transaction concluded by such a third party with the commission agent, the issuance of invoices to the committent shall be carried out by the commission agent.

      The provisions of this paragraph shall be applied if the commission agent and (or) the person from whom the commission agent purchases goods, works, services for the committent is the payer of value added tax.

      The amount of turnover for the sale of goods, works, services in the invoice issued by the commission agent shall be indicated taking into account the cost of goods, works, services purchased by the commission agent for the committent under the terms of the commission agreement.

      The invoice shall be issued by the commission agent, taking into account the following data:

      invoice issued to the commission agent by a third party who is a payer of value added tax (in this case, the amount of taxable (non-taxable) turnover specified in the invoice issued by the third party to the commission agent shall be included in the taxable (non-taxable) turnover in the invoice issued by the commission agent to the committent);

      a document confirming the cost of goods, works, services issued by a third party who is not a payer of value added tax (in this case, the cost of goods, works, services indicated in such a document shall be included in the non-taxable turnover in the invoice issued by the commission agent to the committent, except for works, services, which are the turnover of the commission agent for the purchase of works, services from a non-resident);

      a document confirming the cost of works, services, which are the turnover of the commission agent for the purchase of works, services from a non-resident;

      a declaration for goods drawn up in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan or in an application for the import of goods and payment of indirect taxes - in the case of import of goods.

      The amount of the commission agent's commission fee and the cost of works, services, which are the commission agent's turnover for the purchase of works, services from a non-resident, in the invoice issued to the committent shall be indicated in separate lines. At the same time, if the commission agent is not a payer of value added tax, the amount of remuneration shall be indicated with the mark “Without VAT”

      4. When the commission agent issues an invoice to the committent for goods, works, services purchased for the committent on the terms of a commission agreement in order to fulfill the requirements of subparagraphs 2) and 3) of paragraph 5 of Article 412 of this Code as details of:

      a supplier - the details of the commission agent shall be indicated with the status "commission agent";

      a beneficiary - the details of the committent shall be indicated with the status " committent".

      When a third party, which is a supplier of goods, works, services, issues an invoice to a commission agent in order to fulfill the requirements of subparagraphs 2) and 3) of paragraph 5 of Article 412 of this Code, the details of the commission agent shall be indicated as the details of the recipient.

      5. An invoice issued in accordance with the specified requirements, as well as the requirements of Article 400 of this Code shall be the basis for offsetting the amount of value added tax by the committent or buyer of goods, works, services under a commission agreement.

      Footnote. Article 416 is in the wording of the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2018).

Article 417. Features of issuance of invoices when selling (purchasing) goods, works, services under joint activity agreements

      1. If goods, works, services are sold by a designated agent on behalf of and (or) on instructions from a party (parties) to a joint activity agreement:

      1) an invoice is issued on behalf of a party to the joint activity agreement or on behalf of the designated agent, indicating the details of the party (parties) to the joint activity agreement in a line reserved for a supplier (seller);

      2) total turnover is indicated when issuing invoices, as well as the amount of turnover attributable to each party in accordance with the terms of the joint activity agreement.

      2. In case of issuance of a paper-based invoice, an original invoice is issued both to a buyer of goods, works and services and to each party to a joint activity agreement.

      3. If a party (parties) to a joint activity agreement or a designated agent purchases goods, works or services as part of such an activity, invoices received from a supplier (seller) shall indicate:

      1) the details of the party (parties) to the joint activity agreement, depending on the number of participants in a joint activity or a designated agent;

      2) the amount of the purchase, including the amount of VAT attributable to each party to the joint activity agreement.

      4. In case of issuance of a paper-based invoice, the number of original copies of invoices shall be equal to that of the parties to the joint activity agreement under which goods, works or services are purchased.

      5. The provisions of this article shall not apply to the sale (purchase) of goods, works, services by the operator in the cases provided for by paragraph 3 of Article 426 of this Code.

Article 418. Features of issuance of invoices in individual cases

      1. In case of sale (purchase) of goods, works, services by the operator in the cases provided for in paragraph 3 of Article 426 of this Code, an invoice is issued in accordance with the requirements of this Chapter indicating the details of the operator as those of a supplier (buyer).

      2. An invoice to a buyer of goods, works and services sold on the terms consistent with those of an agency agreement shall be issued by the principal and in cases provided for by paragraph 2 of Article 374 of this Code - by a designated agent in the manner specified in this Section.

Article 419. Making amendments and additions to an invoice

      1. An amended invoice is issued if it is necessary to make changes in and (or) additions to an earlier issued invoice, to correct errors not requiring the replacement of a supplier and (or) a recipient of goods, works, services.

      When issuing a corrected invoice, the previously issued invoice shall be canceled, and additional invoices, if any shall also be canceled.

      To restore the cancelled additional invoices, additional invoices shall be issued to the corrected invoice.

      2. An amended invoice must:

      1) meet the requirements for the issuance of invoices set forth in this chapter;

      2) contain the following information:

      a note stating that the invoice is amended;

      the serial number and the date of issue of the amended invoice;

      the serial number and the date of issue of the canceled invoice.

      3. With regard to an amended paper-based invoice, it is mandatory to have any of the below mentioned confirmations of the receipt of such an invoice by a recipient of goods, works, services:

      1) certification of such an invoice with signatures and seals by the recipient of the goods, works, services in accordance with paragraph 12 of Article 412 of this Code;

      2) the sending of such an invoice by the supplier of goods, works, services to the recipient of the goods, works, services by registered mail and notification of its receipt;

      3) a letter from the recipient of goods, works, services confirming the receipt of such an invoice with the signature and seal:

      containing the name and indication of its business legal structure, in case such a person shall have a seal in accordance with the legislation of the Republic of Kazakhstan – with regard to legal entities;

      if any, containing the last name, first name, patronymic (if it is indicated in an identity document) and (or) the name – with regard to individual entrepreneurs.

      4. With regard to an amended electronic invoice, a recipient of goods, works, services is entitled, within ten calendar days of the receipt of such an amended invoice, to express his/her/its disagreement with the issuance of such an invoice according to the procedure for electronic invoice workflow.

      The provisions of this article shall not be applied in the cases provided for in Article 420 of this Code.

      Footnote. Article 419 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (see Article 2 for the procedure of entry into force).

Article 420. Issuance of an additional invoice

      1. An additional invoice is issued by a supplier in case of:

      1) adjusting the amount of turnover in accordance with Article 383 of this Code;

      2) non-compliance with the requirements of Article 197 of this Code.

      2. An additional invoice must:

      1) meet the requirements set forth in this Chapter for the issuance of invoices;

      2) contain the following information:

      a note stating that the invoice is an additional one;

      the serial number and date of issue of the additional invoice;

      the serial number and the date of issue of an invoice, in addition to which an additional invoice is issued;

      the amount of the turnover adjustment in case of its change;

      the amount of VAT adjustment in case of its change;

      the effective date of turnover from the amount of turnover adjustment – when issued in electronic form;

      a note of “non-compliance with Article 197 of the Tax Code” in the case established by subparagraph 2) of paragraph 1 of this article.

      3. An additional invoice is issued no earlier than the date of the turnover for the amount of the adjustment and no later than fifteen calendar days after such date.

      4. With regard to an amended paper-based invoice, it is mandatory to have any of the below mentioned confirmations of the receipt of such an invoice by a recipient of goods, works, services:

      1) certification of such an invoice with signatures and seals of this Code by the recipient of the goods, works, services in accordance with paragraph 12 of Article 412;

      2) the sending of such an invoice by the supplier of goods, works, services to the recipient of the goods, works, services by registered mail and notification of its receipt;

      3) a letter from the recipient of goods, works, services confirming the receipt of such an invoice with the signature and seal:

      containing the name and indication of its business legal structure, in case such a person shall have a seal in accordance with the legislation of the Republic of Kazakhstan – with regard to legal entities;

      if any, containing the last name, first name, patronymic (if it is indicated in an identity document) and (or) the name – with regard to individual entrepreneurs.

      5. With regard to an amended electronic invoice, a recipient of goods, works, services is entitled, within ten calendar days of the receipt of such an amended invoice, to express his/her/its disagreement with the issuance of such an invoice according to the procedure for electronic invoice workflow.

      Footnote. Article 420 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021).

Chapter 48. THE ORDER FOR THE CALCULATION AND PAYMENT OF TAXES

Article 421. VAT calculation

      1. VAT for a taxable period, except for VAT on taxable imports, is calculated as follows:

      the amount of VAT assessed on taxable turnover

      minus

      the amount of VAT allowed to be offset, which is determined in accordance with Articles 408, 409 and 410 of this Code,

      minus

      additional amount of VAT subject to offset, which is determined in accordance with Article 411 of this Code.

      2. The amount of VAT assessed on taxable turnover is determined as follows:

      the product of the rate, established by paragraph 1 of Article 422 of this Code, and taxable turnover, except for turnovers from sale, specified in Chapter 44 of this Code, reduced and (or) increased by the amount of turnovers provided for in Articles 383 and 384 of this Code

      plus

      the product of the rate, established by paragraph 2 of Article 422 of this Code, and turnovers from the sale, specified in Chapter 44 of this Code, reduced and (or) increased by the amount of turnovers provided for in Articles 383 and 384 of this Code.

      2-1. The amount of VAT on activities for the provision of services of casino, slot machine hall, totalizator and bookmakers for the taxable period shall be calculated in the following order:

      the amount of VAT from taxable turnover determined in accordance with Paragraph 16 of Article 381 of this Code,

      minus

      the amount of VAT allowed to be offset, determined in accordance with Paragraph 3 of Article 410 of this Code.

      3. If the result of the calculation provided for in paragraph 1 of this article has:

      1) a positive value, such a result is the amount of the tax payable to the state budget in the manner prescribed by this Code;

      2) a negative value, such a result is the amount of VAT to be offset in excess over the amount of assessed tax.

      4. The amount of VAT for a non-resident is calculated by applying the rate, provided for in paragraph 1 of Article 422 of this Code, to the amount of turnover from the purchase of works, services from a non-resident.

      Footnote. Article 421 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced from 01.01.2019).

Article 422. VAT rates

      1. The VAT rate is 12 percent and it is applied to the amount of taxable turnover and taxable import.

      2. Turnovers from the sale of goods, works, services, specified in Chapter 44 of this Code, are liable to zero-rated VAT.

      In case of a failure to confirm that turnover from the sale of goods, works, services is zero-rated in accordance with Chapter 44 of this Code, this turnover from the sale of goods and services is liable to VAT at the rate specified in paragraph 1 of this article.

      The amount of and procedure for the payment of uniform rates of customs duties, taxes, as well as the aggregate customs payment are established by the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan.

      3. When a person deregisters for VAT, the amount of taxable turnover, determined in accordance with paragraph 4 of Article 380 of this Code, is subject to the VAT rate, which,:

      1) with regard to inventories, is effective as of the date of the person’s deregistration for VAT;

      2) with regard to fixed assets, intangible and biological assets, investments in immovable property, was effective as of the date of their purchase.

Article 423. Taxable period

      A taxable period for VAT is a calendar quarter.

Article 424. Tax declaration

      1. The VAT payer specified in subparagraph 1) of paragraph 1 of Article 367 of this Code is obliged to submit a VAT declaration for each taxable period to the tax authority at the location on or before the 15th day of the second month following the reporting taxable period, unless otherwise provided for by this article.

      The obligation to submit a declaration for value added tax shall not be applied to the persons specified in subparagraphs 2) and 3) of paragraph 1 of Article 367 of this Code, for which registration for value added tax has not been made.

      In the cases specified in paragraph 3 of Article 426 of this Code, the operator shall submit a VAT declaration of contract activity of all participants in a simple partnership (consortium).

      2. Along with the declaration, it is necessary to submit the registers of invoices for the goods, works and services purchased and sold during the taxable period, which are an annex to the declaration. The forms of registers of invoices for purchased and sold goods, works, services are approved by the authorized body.

      The number of cells for indicating invoice numbers is not limited in case of electronic form of:

      1) a register of invoices (documents on the release of goods from the state material reserve) for purchased goods, works, services during the reporting taxable period;

      2) a register of invoices for goods, works, services sold during the reporting taxable period.

      If a VAT payer:

      issues invoices both in electronic and paper form during the taxable period, the register of invoices for goods, works and services sold during the taxable period shall reflect paper-based invoices;

      receives invoices both in electronic and paper form during the taxable period, the register of invoices for goods, works and services sold during the taxable period shall reflect paper-based invoices.

      If a VAT payer:

      issues only electronic invoices during the taxable period, the register of invoices for goods, works and services sold during the taxable period is not submitted to tax authorities;

      receives only electronic invoices during the taxable period, the register of invoices for goods, works, services received during the taxable period is not submitted to tax authorities.

      3. Is excluded – by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced from 01.01.2019)

      4. A taxpayer deregistered by a decision of a tax authority in the cases provided for in paragraph 4 of Article 85 of this Code shall be obliged to submit a liquidation declaration for value added tax to the tax authority at the location no later than the 15th day of the month following the month in which deregistration has been carried out. The liquidation declaration shall be drawn up for the period from the beginning of the tax period in which the taxpayer is deregistered until the date of deregistration.

      The provision of this paragraph shall not apply to the persons referred to in subparagraph 4), eighth and ninth paragraphs of subparagraph 6) of paragraph 4 of Article 85 of this Code.

      5. VAT payers carrying out the provision of services of casino, slot machine hall, totalizator and bookmakers shall submit tax reports in accordance with the provisions of Section 16 of this Code.

      Footnote. Article 424 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced from 01.01.2019); dated 10.12.2020 № 382-VI (see Article 2 for the procedure of entry into force); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 425. Time limits for VAT payment

      VAT shall be paid to the state budget at the location of a taxpayer within the following time limits:

      1) no later than the 25th day of the second month following the reporting tax period - the amount of VAT payable to the budget for each tax period, as well as the calculated VAT for a non-resident, except for the VAT specified in subparagraphs 2) and 3) of the first part of this article;

      1-1) was valid until 26.02. 2021 in accordance with the Law of the Republic of Kazakhstan dated 02.07.2020 № 354-VI;

      2) within the time limits specified by the customs legislation of the Republic of Kazakhstan - the amount of VAT on imported goods;

      3) within ten calendar days of the day of submission of a liquidation VAT declaration to the tax authority - the amount of VAT indicated in such a declaration, in case of VAT payer’s deregistration for VAT in accordance with Article 85 of this Code.

      If a deadline for VAT payment specified in a VAT declaration submitted for the taxable period preceding the taxable period, for which a liquidation declaration for such a tax is submitted, is due after the expiry of the period specified in subparagraph 3) of part one of this article, the tax shall be paid within ten calendar days of the day of submission of the liquidation declaration to the tax authority.

      Footnote. Article 425 as amended by the Law of the Republic of Kazakhstan dated 02.07.2020 № 354-VI (shall be enforced from 01.07.2020 and valid until 26.02.2021).

Article 426. Features of fulfillment of VAT obligation by subsoil users operating under a production sharing agreement (contract) within a simple partnership (consortium)

      1. The tax obligation for drawing up and filing VAT returns as part of the activity under a production sharing agreement (contract) must be fulfilled either by:

      each participant in a simple partnership with respect to the share of VAT attributable to that participant; or

      the operator for the overall activity carried out under the production sharing agreement (contract), in case the fulfillment of such a tax obligation by the operator is stipulated by the production sharing agreement (contract).

      2. In case of fulfillment of the tax obligation to draw up and file VAT returns by each participant in a simple partnership (consortium):

      invoices for the sale (purchase) of goods, works, services are issued in accordance with the requirements of Article 417 of this Code;

      a VAT declaration and registers of invoices that are an annex thereto are submitted by each participant in a simple partnership (consortium) with respect to the share attributable to such a participant;

      calculated, assessed (reduced), transferred and paid amounts of VAT (with account of the offset and returned ones) are stated in the personal account of each participant in a simple partnership with respect to the share attributable to that person;

      the amount of overpaid VAT is refunded to a participant in a simple partnership (consortium) that submitted the declaration;

      the tax administration procedure, including the delivery of a tax audit prescription, notification and report, shall be applied to each participant in a simple partnership (consortium) in the manner prescribed by this Code.

      3. In case of fulfillment of the tax obligation to draw up and file VAT returns by the operator for the overall activity carried out under a production sharing agreement (contract):

      invoices for the sale (purchase) of goods, works, services are issued in accordance with the generally established procedure as required by Article 412 of this Code, with indication of the operator’s details;

      a VAT declaration and registers of invoices that are an annex thereto are submitted by the operator for the overall activity carried out under the production sharing agreement (contract);

      calculated, assessed (reduced), transferred and paid amounts of VAT (with account of the offset and returned ones) are stated in the operator’s personal account;

      the amount of overpaid VAT is returned to the operator;

      the tax administration procedure, including the delivery of a tax audit prescription, notification and report, shall be applied to the operator in accordance with the procedure for taxpayers (tax agents), provided for by this Code, and these documents shall be deemed to be handed to each participant in a simple partnership (consortium) that is a taxpayer under a production sharing agreement (contract).

      4. The method selected to fulfill the tax obligation to draw up and file VAT returns in accordance with this article shall be reflected in the tax accounting policy and remain unchanged within the validity period of a production sharing agreement (contract).

      Article 427 is in effect until 01.01.2025 according to Law of the Republic of Kazakhstan № 121-VI as of 25.12.2017.

Article 427. Payment of VAT on imported goods using the method of offsetting

      1. The value added tax shall be paid by the offset method in the manner prescribed by this Article by the payers of the value added tax specified in subparagraph 1) of paragraph 1 of Article 367 of this Code for the following goods placed under the customs procedure of release for domestic consumption:

      1) equipment;

      2) agricultural machinery;

      3) freight rolling stock of motor vehicles;

      4) helicopters and airplanes;

      5) railway locomotives and cars;

      6) sea vessels;

      7) spare parts;

      7-1) pesticides;

      7-2) breeding animals and equipment for artificial insemination;

      7-3) live cattle.

      8) excluded, in accordance with the Law of the Republic of Kazakhstan dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022).
      9) excluded, in accordance with the Law of the Republic of Kazakhstan dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022).
      10) excluded, in accordance with the Law of the Republic of Kazakhstan dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022).

      The list of the above goods and the order of its formation are determined by the authorized body for tax policy.

      This list shall include goods that are not produced in the territory of the Republic of Kazakhstan.

      This list shall include goods specified in subparagraphs 7-1), 7-2) and 7-3) of the first part of this paragraph, which do not cover the needs of the Republic of Kazakhstan.

      2. The provisions of this Article regarding the payment of value added tax by the offset method shall be applied in respect of goods imported by the payer of value added tax specified in subparagraph 1) of paragraph 1 of Article 367 of this Code:

      1) which are not intended for subsequent sale;

      2) for their transfer into financial lease, except for transfer into international financial lease;

      3) which are specified in subparagraph 7) of part one of paragraph 1 of this article, used in the production of agricultural machinery, included in the list approved by the authorized body for the agro-industrial complex development in coordination with the central authorized body for state planning and the authorized body.

      3. The release of the goods specified in paragraph 1 of this article for domestic consumption is made without the actual payment of value added tax, provided that customs payments and excise taxes are paid for excisable goods in the prescribed manner.

      4. The amount of VAT paid using the method of offsetting is indicated in a VAT declaration with regard to both the assessment and offset in accordance with the procedure established by the tax legislation of the Republic of Kazakhstan.

      In case of violation within five years from the date of release of goods for domestic consumption on the territory of the Republic of Kazakhstan of the requirements established by paragraphs 1 and 2 of this article, the VAT on imported goods is subject to payment with the accrual of penalties from the period established for the payment of VAT for imported goods, in the manner and amount determined by the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan.

      In this case, the below mentioned cases are not violations of the requirements established by this article:

      1) excluded, in accordance with the Law of the Republic of Kazakhstan dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022);

      1-1) the sale of meat and meat products obtained as a result of forced slaughter of animals specified in subparagraphs 7-2) and 7-3) of the first part of paragraph 1 of this article, or the loss (mortality) of such animals within the natural loss rates.

      The forced slaughter procedure and the natural loss rates shall be approved by the authorized body in the agro-industrial complex development;

      2) exportation in accordance with the procedure for re-export of earlier imported goods;

      3) deregistration for VAT after the goods’ release;

      4) disposal (write-off) of goods as a result of an accident, crash and (or) malfunction upon availability of a document confirming the impossibility of restoring the specified goods.

      5. The sale of goods on which the VAT on imported goods was paid by the offset method, after five years from the date of their release for domestic consumption in the territory of the Republic of Kazakhstan, is not subject to value added tax on imported goods.

      The provisions of this paragraph also apply to the sale after December 31, 2008 of goods imported through December 31, 2008 for own production, on the import of which VAT was paid using the method of offsetting.

      6. Turnovers from the sale of goods specified in paragraph 1 of this article, on which VAT was paid using the method of offsetting, are exempted from VAT when transferred into financial lease.

      The provision of this paragraph also applies to the transfer into financial lease after December 31, 2008 of goods imported through December 31, 2008 for own production, on which VAT was paid using the method of offsetting.

      Footnote. Article 427 as amended by Law of the Republic of Kazakhstan № 268-VI dated 28.10.2019 (shall be enforced upon expiry of ten calendar days after the day of its first official publication); dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021); dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022); dated 11.07.2022 № 135-VII (enforcement, see art. 3).
      Article 428 is in effect until 01.01.2025 according to Law of the Republic of Kazakhstan № 121-VI as of 25.12.2017.

Article 428. Payment of VAT on goods imported into the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union using the method of offsetting

      1. The value added tax shall be paid by the offset method in the manner determined by this Article by the payers of the value added tax specified in subparagraph 1) of paragraph 1 of Article 367 of this Code for the following goods imported into the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union:

      1) equipment;

      2) agricultural machinery;

      3) freight rolling stock of motor vehicles;

      4) helicopters and airplanes;

      5) railway locomotives and cars;

      6) sea vessels;

      7) spare parts;

      7-1) pesticides;

      7-2) breeding animals and equipment for artificial insemination;

      7-3) live cattle.

      8) excluded in accordance with the Law of the Republic of Kazakhstan dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022).
      9) excluded in accordance with the Law of the Republic of Kazakhstan dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022).
      10) excluded in accordance with the Law of the Republic of Kazakhstan dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022).

      The list of the above goods and the order of its formation are determined by the authorized body for tax policy.

      This list shall include goods that are not produced in the territory of the Republic of Kazakhstan.

      This list shall include goods specified in subparagraphs 7-1), 7-2) and 7-3) of the first part of this paragraph, which do not cover the needs of the Republic of Kazakhstan.

      2. The provisions of this Article regarding the payment of value added tax by the offset method shall be applied in respect of goods imported by the payer of value added tax specified in subparagraph 1) of paragraph 1 of Article 367 of this Code:

      1) which are not intended for subsequent sale;

      2) for their transfer into financial lease, except for transfer into international financial lease;

      3) which are specified in subparagraph 7) of part one of paragraph 1 of this article, used in the production of agricultural machinery, included in the list approved by the authorized body for the agro-industrial complex development in coordination with the central authorized body for state planning and the authorized body.

      3. The payer of the value added tax specified in subparagraph 1) of paragraph 1 of Article 367 of this Code, along with an application for the import of goods and payment of indirect taxes, shall submit to the tax authority:

      1) documents specified in paragraph 2 of Article 456 of this Code;

      2) documents describing basic technical, commercial characteristics of goods, allowing to classify a product under a specific tariff subheading of the single Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union. If necessary, photographs, pictures, drawings, product passports, specimens, samples of goods and other documents are presented.

      4. The goods specified in paragraph 1 of this article are imported without actual payment of VAT, provided that excise duties on excisable goods are paid in accordance with established procedure.

      5. The amount of VAT paid using the method of offsetting is indicated in a VAT declaration with regard to both the assessment and offset in accordance with the procedure established by the tax legislation of the Republic of Kazakhstan.

      In case of violation within five years from the date of importation of goods into the territory of the Republic of Kazakhstan of the requirements established by paragraphs 1 and 2 of this article, the VAT on imported goods is subject to payment with the accrual of penalties from the period established for the payment of VAT when importing goods, in the manner and amount determined by the tax legislation of the Republic of Kazakhstan.

      In this case, the below mentioned cases are not violations of the requirements established by this article:

      1) excluded, in accordance with the Law of the Republic of Kazakhstan dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022);

      1-1) the sale of meat and meat products obtained as a result of forced slaughter of animals specified in subparagraphs 7-2) and 7-3) of the first part of paragraph 1 of this article, or the loss (mortality) of such animals within the natural loss rates.

      The forced slaughter procedure and the natural loss rates shall be approved by the authorized body in the agro-industrial complex development;

      2) deregistration for VAT after the date of recognition of imported goods, determined in accordance with Article 442 of this Code;

      3) disposal (write-off) of goods as a result of an accident, crash and (or) malfunction upon availability of a document confirming the impossibility of restoring the specified goods.

      6. Turnovers from the sale of goods specified in paragraph 1 of this article, on which VAT was paid using the method of offsetting, are exempted from VAT when transferred into financial lease.

      7. The provisions of this article also apply to goods imported into the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union under lease agreements (contracts) with regard to the amount of VAT attributable to the amount of a lease payment provided for by the lease agreement exclusive of remuneration.

      Footnote. Article 428 as amended by Law of the Republic of Kazakhstan № 268-VI dated 28.10.2019 (shall be enforced upon expiry of ten calendar days after the day of its first official publication); dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021); dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022); dated 11.07.2022 № 135-VII (enforcement, see art.3).

Chapter 49. RELATIONS WITH THE STATE BUDGET WITH REGARD TO VAT

Article 429. Excess of the amount of VAT subject to offset over the amount of a tax assessed for a taxable period

      1. Unless otherwise provided for by this Chapter, the amount of VAT subject to offset in excess over the amount of the tax assessed on an accrual basis according to the declaration at the end of the reporting taxable period (hereinafter referred to as excess VAT) is applied against future VAT payments.

      Excess VAT is not applied against the payment of VAT on imported goods and (or) when purchasing works, services from a non-resident.

      2. Excess VAT at the end of the taxable period of zero-rated sales turnovers shall be returned with regard to purchased goods, works and services used for the purposes of taxable sales turnovers in the manner prescribed by Article 431 of this Code, provided that all of the following requirements are met:

      1) a VAT payer continuously sells zero-rated goods, works, services;

      2) zero-rated sales turnover for the taxable period of continuous sale of goods, works, services makes up at least 70 percent of total taxable sales turnover.

      For the purposes of this paragraph, continuous sale of zero-rated goods, works and services includes zero-rated sale of goods, performance of works, rendering of services for three consecutive taxable periods, at least once in each quarter. In addition, continuous sale shall mean such sale in each of the specified taxable periods.

      3. In case of a failure to observe the conditions specified in paragraph 2 of this article, the excess VAT amount shall be refunded with regard to the amount of the tax that was offset on the goods (works, services) used for the purposes of zero-rated sales turnover.

      With regard to international carriage, the excess VAT amount subject to refund is calculated by applying the unit weight of physical volume of international carriage in the total volume of carriage to the amount of VAT offset in the taxable period, for which the refund of excess VAT amount is claimed in a VAT declaration.

      4. Excess VAT arising from the purchase of goods, works and services not used for the purposes of zero-rated sales turnovers shall be refunded up to the amounts of VAT that was offset, paid at the purchase of works, services from a non-resident in accordance with Article 373 of this Code.

      5. Excess of VAT specified in Paragraph 1 of this Article, which has developed with the payer of VAT, having the right to a simplified procedure for the return of VAT, shall be refunded.

      Exceeding the value added tax established by this paragraph is returned at the choice of the taxpayer of the procedure and terms established by Articles 431 and (or) 434 of this Code.

      In the case of choosing Article 434 of this Code for the remaining part of the excess of value added tax, the taxpayer has the right to apply Article 431 of this Code.

      6. The provisions of Paragraphs 2, 3 and 4 of this Article shall not be applied:

      to the amount of value added tax, which is returned in accordance with Article 432 of this Code;

      to the taxpayers specified in subparagraph 1) of paragraph 2 of Article 434 of this Code, having the right to apply the simplified procedure for the return of excess of value added tax.

      7. When determining the excess VAT amount subject to refund from the state budget, one shall not account for the amount of VAT that was offset:

      on invoices issued by a procurement organization in the field of the agro-industrial complex;

      on goods, works, services for minerals transferred to fulfill the tax obligation in kind (including goods, works, services associated with the sale of such minerals).

      8. For the taxpayers deregistered for value added tax, the excess of value added tax that has developed shall be subject to write-off:

      as of the date of the tax authority’s decision, in case of non-fulfillment of the conditions provided for by paragraph 4 of Article 424 of this Code;

      after fulfilling the requirements specified in subparagraph 3) of paragraph 1 of Article 369 of this Code.

      The excess of value added tax shall be written off from the personal accounts of taxpayers in the manner determined by the authorized body.

      9. Is excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021).

      10. Rules for the refund of excess VAT shall be approved by the authorized body.

      Footnote. Article 429 as amended by the Law of the Republic of Kazakhstan dated 24.05.2018 № 156-VI (shall be enforced from 01.01.2018); dated 02.04.2019 № 241-VI (shall be enforced from 01.01.2019); dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021); dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022).

Article 430. Refund of VAT on certain grounds

      VAT subject to refund from the state budget is that:

      1) paid to suppliers of goods, works, services that were purchased for the money of a grant in the manner prescribed by Article 435 of this Code;

      2) paid by diplomatic missions and equivalent foreign representative offices, by consular offices of foreign states accredited in the Republic of Kazakhstan and by persons belonging to the diplomatic and administrative and technical staff of these missions, including their family members living with them, consular officers, consular employees, including their family members living with them, suppliers of goods, works, services, purchased in the territory of the Republic of Kazakhstan, in the manner prescribed by Article 436 of this Code;

      3) paid to the state budget in excess in the manner prescribed by Articles 101 and 102 of this Code.

Article 431. The order and time limits for the refund of excess VAT

      1. The refund of excess VAT shall be carried out by the taxpayer:

      1) in the manner and terms established by this article, unless otherwise provided by Articles 432 and 434 of this Code;

      2) on the basis of his requirement to refund the amount of excess VAT specified in VAT declaration for the taxable period.

      2. Unless otherwise provided by Articles 432 and 434 of this Code, a refund of the excess amount of value added tax, confirmed by the results of the audit, is made to the taxpayer in the next period:

      within fifty-five business days – to a taxpayer, whose zero-rated sales turnovers make up at least 70 percent of total taxable sales turnover in the taxable period, for which the refund of excess VAT amount is claimed;

      in other cases - within seventy - five business days.

      In this case, the period for the return of the amount of excess of value added tax begins after the expiration of thirty calendar days from the period established for the submission of a declaration on value added tax in accordance with paragraph 1 of Article 424 of this Code.

      For the purposes of this paragraph, grounds for the refund of excess VAT amount are as follows:

      1) a tax audit report confirming the reliability of excess VAT amount claimed for refund, taking into consideration the outcome of the appeal of the report (if appealed by the taxpayer);

      2) an opinion on the tax audit report executed in the case specified in paragraph 13 of Article 152 of this Code.

      3. Excess VAT is not refunded:

      1) to a taxpayer carrying out settlements with the state budget under special tax regimes for:

      small business entities;

      peasant or farm enterprises;

      producers of agricultural products, products of aquaculture (fish farming) and agricultural cooperatives;

      2) to the taxpayer for the tax periods on which he applied the provisions of Article 411 of this Code.

      4. The excess VAT amount, approved for refund from the state budget, shall be returned to the taxpayer in the manner specified in Article 104 of this Code.

      5. The excess VAT amount, the refund of which a taxpayer claims in his/her/its declaration, which was returned from the state budget but not confirmed by the results of subsequent tax control, shall be paid to the state budget by the taxpayer in case of his/her/its consent in accordance with subparagraph 1) of part two of paragraph 2 of Article 96 of this Code pursuant to a notice on elimination of violations identified by the results of an in-house audit or an audit findings report.

      If the excess VAT amount was refunded to a taxpayer with the accrual and transfer of a penalty for the benefit of this taxpayer in accordance with paragraph 4 of Article 104 of this Code, the penalty earlier transferred to the taxpayer and accrued on the excess VAT amount, returned but not confirmed by tax control results, shall be paid to the state budget in case of his/her/its consent in accordance with subparagraph 1) of part two of paragraph 2 of Article 96 of this Code pursuant to a notice on elimination of violations identified by the results of an in-house audit or an audit findings report.

      6. The amounts specified in paragraph 5 of this article shall be paid to the state budget inclusive of penalties accrued for each day from the date of refund from the state budget, in the amount specified in paragraph 4 of Article 104 of this Code.

      Footnote. Article 431 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021); dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 432. Features of refunding excess VAT to certain categories of taxpayers

      1. In case of excess VAT with regard to goods, works, services purchased by a taxpayer in connection with the construction of buildings and structures for industrial purposes put into operation in the territory of the Republic of Kazakhstan for the first time, the excess VAT amount for the period of construction is refunded to such a taxpayer in accordance with the procedure and within the time limits established by paragraph 3 of this article.

      For the purposes of this article, buildings for industrial purposes are:

      1) industrial buildings and warehouses;

      2) transport, communications buildings;

      3) non-residential agricultural buildings.

      For the purposes of this article, structures for industrial purposes are structures other than those for sports and recreation, administrative purposes, parking facilities or car parks, as well as for cultural, entertainment, hotel, restaurant purposes.

      Industrial buildings and structures shall be classified as the buildings and structures specified in parts two and three of this paragraph in accordance with the classification approved by the authorized state body for state technical regulation.

      The provisions of part one of this paragraph are also applied to the “turnkey” construction in accordance with the legislation of the Republic of Kazakhstan.

      In this case, a period of construction is understood to mean a period of time between the beginning of construction and the date of putting buildings and structures into operation.

      For the purposes of this article, the earliest of the dates below shall be considered the beginning of construction:

      1) the date of conclusion of an agreement (contract) on (for) the construction;

      2) the date of conclusion of an agreement (contract) on (for) the execution of design works.

      The provisions of this paragraph apply, provided all of the following requirements are met:

      1) a taxpayer is an entity operating in the territory of a special economic zone or a start-up implementing a priority investment project;

      2) construction is carried out under a long-term contract specified in paragraph 1 of Article 282 of this Code;

      3) buildings and structures are recognized as fixed assets;

      4) buildings and structures were commissioned.

      A claim for the refund of excess VAT amount provided for in this paragraph shall be indicated in the next scheduled VAT declaration for taxable periods following the taxable period, in which the buildings and structures were put into operation, with account of the provisions of Article 48 of this Code.

      2. In case of excess VAT with regard to goods, works, services purchased by the taxpayer in a period of geological exploration and site development, such excess VAT amount shall be refunded in accordance with the procedure and within the time limits specified in paragraph 3 of this article.

      In this case, the period of geological exploration and site development is a period of time between the date of concluding a relevant subsoil use contract in the manner prescribed by the legislation of the Republic of Kazakhstan and the date of commencement of export of minerals mined under a relevant subsoil use contract, except for common minerals, groundwater and therapeutic muds.

      The provision of this paragraph applies to taxpayers operating under a subsoil use contract (except for contracts of exploration and (or) extraction of common minerals, groundwater and therapeutic muds), concluded in accordance with the procedure established by the legislation of the Republic of Kazakhstan.

      A claim for the refund of excess VAT amount specified in part one of this paragraph shall be indicated by a taxpayer in the next scheduled VAT declaration for taxable periods following the taxable period including the date of commencement of export of minerals mined under a relevant subsoil use contract, except for common minerals, groundwater and therapeutic muds, with account of the provisions of Article 48 of this Code.

      3. Excess VAT specified in paragraphs 1 and 2 of this Article shall be refunded within twenty taxable periods in equal installments, starting from the taxable period, in which the reliability of accumulated excess VAT amount claimed for refund was confirmed.

      4. The provisions of this article do not apply to the excess amount of value added tax, which is returned in accordance with Article 429 of this Code, as well as when returning the excess of value added tax to taxpayers who have the right to apply the simplified procedure for refund of the excess added value tax, provided for in Article 434 of this Code.

      Footnote. Article 432 as amended by the Law of the Republic of Kazakhstan dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022).

Article 433. Features of refunding excess of VAT to a VAT payer using VAT control account

      Footnote. Article 433 is excluded, in accordance with the Law of the Republic of Kazakhstan dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022).

Article 434. Simplified procedure for the refund of excess VAT

      1. The simplified procedure for the refund of excess VAT means the refund of excess VAT without conducting a tax audit.

      2. The following value-added tax payers who have submitted value-added tax declarations indicating the requirement to refund the amount of excess of value-added tax and who do not have an unfulfilled tax obligation to submit tax reports on the date of submission of the value-added tax declaration shall have the right to apply a simplified procedure for the refund of excess of value-added tax:

      1) being on tax monitoring for at least twelve consecutive months;

      2) manufacturers of goods of own production, the list of which is approved by the authorized body in the field of regulation of trading activities in agreement with the authorized body and the authorized body in the field of tax policy;

      3) exporters of raw materials when converting at least 50 percent of the foreign exchange gains received during the taxable period.

      The list of exporters of raw materials provided for by this subparagraph shall be approved by the Government of the Republic of Kazakhstan.

      The submission of the conclusion to the tax authorities on the conversion of currency revenue is carried out by the National Bank of the Republic of Kazakhstan and second -tier banks in the manner and in the form approved by the authorized body in agreement with the National Bank of the Republic of Kazakhstan.

      To obtain the conclusion specified in part two of this paragraph, the tax authorities send the corresponding request for the conversion of currency revenue as of the date of the preparation of such a conclusion.

      In case of reorganization through division, separation, transformation of a taxpayer that is subject to tax monitoring, meets the requirements provided for in this paragraph, the right to apply the simplified procedure for the refund of excess VAT is transferred to a successor (successors) of the reorganized person.

      Unless otherwise provided by this paragraph, in the event of reorganization by merger or accession of the taxpayers specified in subparagraph 1) of part one of this paragraph, the right to apply a simplified procedure for the refund of excess value added tax shall passe to the legal successor, provided that all legal entities reorganized by merger or accession were taxpayers who met the requirements provided for by this paragraph before the reorganization.

      In case of reorganization through merger or incorporation of a taxpayer that is a legal entity subject to tax monitoring in accordance with the decision of the Government of the Republic of Kazakhstan, the right to apply the simplified procedure for the refund of excess VAT is transferred to its successor.

      The provisions of part four of this paragraph shall apply, provided all of the following requirements are met:

      one of the legal entities under reorganization through merger and (or) incorporation is a taxpayer subject to tax monitoring and meets the requirements provided for in part one of this paragraph;

      controlling interest in one of the legal entities under reorganization through merger and (or) incorporation belongs to the national management holding as of the date of reorganization.

      During the reorganization by merging or joining of taxpayers specified in subparagraphs 2) and 3 of part one of this paragraph, such taxpayers have the right to apply a simplified procedure for return of the excess of value added tax after a tax audit in the manner established by Article 152 of this Code. At the same time, the tax period is included in the tax period in which the reorganization is carried out.

      The right to apply the simplified procedure for the refund of excess VAT with regard to the successor (successors) specified in parts two, three and four of this Paragraph is valid, while the list of taxpayers subject to monitoring of large taxpayers, or horizontal monitoring agreements is in force.

      In this case, subject to refund in the simplified procedure is excess VAT:

      in the amount not exceeding 70 percent of the amount of excess VAT for the reporting taxable period – with regard to taxpayers subject to monitoring of large taxpayers;

      in the amount not exceeding 90 percent of the amount of excess VAT for the reporting taxable period – with regard to taxpayers that are in horizontal monitoring;

      for taxpayers who are manufacturers of goods of their own production in the manufacturing industry:

      corresponding to the conditions of paragraph 2 of Article 429 of this Code - in the amount of no more than 50 percent of the amount of excess value added tax that has developed for the reporting tax period;

      corresponding to the conditions of paragraph 3 of Article 429 of this Code - in the amount of no more than 50 percent of the part of the amount of VAT credited for goods (work, services) used for the purposes of sales turnover, taxable at a zero rate, but not more than 50 percent of the amount of excess value added tax that has developed for the reporting tax period;

      for raw materials exporters, when converting at least 50 percent of the foreign exchange gains received for the tax period, which comply with the conditions of paragraph 2 of Article 429 of this Code - in the amount of no more than 80 percent of the amount of excess value added tax established for the reporting tax period.

      3. The refund of the amount of excess value added tax under a simplified procedure shall be made within fifteen working days after the expiration of the last date established by this Code for submission of the declaration on value added tax for the tax period to the tax authority, which indicates the requirement to return the amount of excess value added tax.

      In case of an extension of the deadline for submitting tax reporting on value added tax in accordance with subparagraphs 2) and 3) of paragraph 3 of Article 212 of this Code, the refund of the amount of excess value added tax shall be made taking into account the extension period.

      Footnote. Article 434 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021); dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022); dated 11.07.2022 №135-VII (shall be enforced from 01.01.2022); dated 21.12.2022 № 165-VII shall be enforced from 01.01.2023).

Article 435. Refund of VAT on goods, works, services purchased with grant funds

      1. Excess VAT on goods, works, services purchased with grant funds is refunded to:

      1) a grant recipient that is a state body, which is a beneficiary in accordance with an international treaty providing for a grant to the Republic of Kazakhstan, and assigns a contractor, unless otherwise provided for by the said international treaty of the Republic of Kazakhstan;

      2) a contractor that is a person assigned by a grantee for the purposes of grant implementation (hereinafter referred to as the contractor).

      2. Tax authorities shall refund the VAT provided for in paragraph 1 of this article, paid to suppliers of goods, works, services purchased with grant funds, within thirty business days of the date of submission of a tax application for the refund of VAT on goods, works, services purchased with grant funds, provided all of the following requirements are met:

      1) a grant, with the funds of which goods, works, services were purchased, was provided in the line of states, national governments, international organizations;

      2) goods, works, services are purchased exclusively for the purposes of grant implementation;

      3) goods are sold, works are performed, services are rendered under an agreement (contract) concluded with a grantee or a contractor, assigned by the grantee, for the purposes of grant implementation.

      3. In accordance with this article, VAT shall be refunded to grantees or contractors in the manner established by Articles 101 and 102 of this Code on the basis of documents confirming the payment of VAT with grant funds.

      4. To refund VAT in accordance with this article, a grantee or a contractor shall submit to the tax authority at the location, along with a tax application for the refund of VAT on goods, works, services purchased with grant funds, the following documents:

      1) a copy of a treaty on grant giving concluded by the Republic of Kazakhstan and a foreign state, a foreign national government or an international organization included in the list approved by the Government of the Republic of Kazakhstan;

      2) a copy of an agreement (contract) concluded by the grantee or the contractor with a supplier of goods, works, services;

      3) a copy of the document confirming authorizing the contractor to act as such, when the latter submits a tax application for the refund of VAT;

      4) documents confirming the shipment and receipt of goods, works, services;

      5) an invoice issued by the supplier that is a VAT payer, in which the amount of VAT is indicated in a separate line;

      6) a delivery note, consignment note;

      7) a document confirming the receipt of goods by the financially liable person of the grantee or the contractor;

      8) certificates for works performed, services rendered and their acceptance by the grantee or the executor, issued in accordance with the established procedure;

      9) documents confirming the payment for received goods, works, services, including the payment of VAT.

      The refund of VAT provided for in this article shall also be made to grantees or contractors that are not VAT payers.

Article 436. Refund of VAT to diplomatic missions and equivalent representative offices of foreign states, consular offices of a foreign state accredited in the Republic of Kazakhstan and to their staff

      1. VAT shall be refunded to diplomatic missions and equivalent foreign representative offices, consular offices of a foreign state accredited in the Republic of Kazakhstan (hereinafter referred to as the mission) and persons that are diplomatic, administrative and technical staff of these missions, including their family members living with them, consular officials, consular employees, including their family members living with them (hereinafter referred to as the staff), for goods purchased, works performed and services rendered in the territory of the Republic of Kazakhstan, provided that such a refund is provided for by international treaties to which the Republic of Kazakhstan is a party, or by documents confirming the principle of reciprocity in applying VAT reliefs.

      VAT is refunded by tax authorities at the location of the missions included in the list approved by the Ministry of Foreign Affairs of the Republic of Kazakhstan.

      2. Based on the principle of reciprocity, restrictions on the amount of VAT and conditions of its refund may be established in respect of some missions.

      The list of the missions, in whose respect restrictions on the refund of VAT are established, are approved by the Ministry of Foreign Affairs of the Republic of Kazakhstan in coordination with the authorized body.

      3. Unless otherwise established by paragraph 2 of this article, VAT is refunded to the missions provided that the amount of goods purchased, works performed, services rendered, including VAT, in each separate invoice, issued in the manner established by this Code, and documents, confirming the fact of payment, is equal to or exceeds 8 times the monthly calculation index established by the law on the national budget and effective as of the date of issuance of an invoice.

      Restrictions established by this paragraph shall not apply to services for telecommunications, electricity, water, gas and other utilities.

      4. Tax authorities shall refund VAT on the basis of spreadsheets (registers) and copies of documents confirming the payment of VAT (invoices issued in the manner established by this Code, documents confirming the payment) prepared by the missions.

      With respect to staff members of the mission, they are required to submit copies of accreditation documents, issued by the Ministry of Foreign Affairs of the Republic of Kazakhstan, in addition.

      Paper-based spreadsheets (registers) for goods purchased, works performed, services rendered shall be prepared by the missions for a reporting quarter on a quarterly basis in the form established by the authorized body, certified with the seal and signed by the head or another authorized person of the mission.

      Spreadsheets (registers) prepared by the missions are forwarded to the organization for work with diplomatic missions of the Ministry of Foreign Affairs of the Republic of Kazakhstan along with copies of documents confirming the payment of VAT (invoices issued in the manner established by this Code, documents confirming the fact of payment), within the month following a reporting quarter, except for cases of expiration of the term of stay in the Republic of Kazakhstan of a staff member (staff members) of the mission.

      5. With the principle of reciprocity confirmed, the organization for work with diplomatic missions of the Ministry of Foreign Affairs of the Republic of Kazakhstan shall submit spreadsheets (registers) with copies of documents confirming the payment of VAT (invoices issued in the manner established by this Code, documents confirming the fact of payment), along with an accompanying document, to the tax authority at the location of the missions accredited in the Republic of Kazakhstan.

      6. Tax authorities refund VAT to the missions within thirty business days of the receipt of spreadsheets (registers) and documents, confirming the payment of VAT, from the organization for work with diplomatic missions of the Ministry of Foreign Affairs of the Republic of Kazakhstan and notify thereof in writing.

      Having checked spreadsheets (registers) and copies of documents confirming the payment of VAT, tax authorities notify the organization for work with diplomatic missions of the Ministry of Foreign Affairs of the Republic of Kazakhstan of the refund of VAT and (or) refusal to refund it.

      If the refund of VAT is refused, tax authorities shall inform on the violations and specify documents, in which they were committed.

      7. In case of detecting violations in the documents submitted by the missions, including the failure to indicate a VAT amount in a separate line, tax authorities conduct a third-party audit of a supplier of goods, works, services.

      In case of a failure to eliminate violations, found in the course of a third-party audit, during a period of refund established by paragraph 6 of this article, those amounts of VAT shall be refunded, with respect to which violations were not identified or were eliminated.

      If violations are eliminated after a third-party audit is completed, VAT is refunded on the basis of an additional spreadsheet (register) submitted along with copies of documents confirming the payment of VAT (invoices issued in the manner established by this Code, documents confirming the payment).

      The amount of VAT not claimed for refund for a quarter, in which goods were purchased, works were performed, services were rendered, may be claimed for refund by the missions on the basis of a spreadsheet (register) submitted along with copies of documents confirming the payment of VAT (invoices issued in the manner established by this Code, documents confirming the fact of payment).

      8. Missions shall submit documents to tax authorities in Kazakh and (or) Russian.

      If some documents are drawn up in foreign languages, it is required to produce their Kazakh and (or) Russian translation, certified with the seal of a mission.

      9. Tax authorities refund VAT to relevant accounts of the missions and (or) staff members of the missions, which were opened with banks of the Republic of Kazakhstan in the manner prescribed by the legislation of the Republic of Kazakhstan.

Chapter 50. FEATURES OF IMPOSING VAT IN CASE OF EXPORT AND IMPORT OF GOODS, PERFORMANCE OF WORKS, RENDERING OF SERVICES IN THE EURASIAN ECONOMIC UNION

Article 437. General provisions

      1. The provisions of this Chapter are underpinned by international treaties concluded between the member states of the Eurasian Economic Union and regulate the taxation in respect of VAT in case of export and import of goods, performance of works, rendering of services, as well as its tax administration in mutual trade of the member states of the Eurasian Economic Union.

      If this Chapter establishes rules for imposing VAT in case of export and import of goods, performance of works, rendering of services and its tax administration, which differ from those in other chapters of this Code, the rules of this Chapter shall apply.

      Issues, not addressed in this Chapter, relating to the imposition of VAT in case of export and import of goods, performance of works, rendering of services, as well as its tax administration, are regulated by other chapters of this Code, as well as the Law of the Republic of Kazakhstan on the enactment of this Code.

      The definitions used in this Chapter are provided for in international treaties ratified by the Republic of Kazakhstan, concluded between the member states of the Eurasian Economic Union.

      If the definitions used in this Chapter are not provided for in international treaties ratified by the Republic of Kazakhstan and concluded between the member states of the Eurasian Economic Union, one shall apply the definitions provided for in relevant articles of this Code, the civil and other legislation of the Republic of Kazakhstan.

      Tax authorities impose VAT on goods imported into the territory of the Republic of Kazakhstan from the territory of another member state of the Eurasian Economic Union at the rate established by paragraph 1 of Article 422 of this Code, which is applied to the value of taxable import.

      Tax authorities carry out control over the taxpayer’s fulfillment of the tax obligation for VAT on exports and imports of goods, performance of works, rendering of services in mutual trade of the member states of the Eurasian Economic Union on the basis of tax returns filed by the taxpayer, as well as information and (or) documents on the taxpayer’s activity they receive from state bodies and other persons.

      For the purposes of this Chapter, the value of goods, works, services in foreign currency is recalculated in tenge at the market exchange rate set on the last business day preceding the effective date of the turnover from the sale of goods, works, services, taxable imports.

      2. For the purposes of this Chapter, a lease shall be understood to mean the conveyance of property (leased asset) under a lease agreement for a period of more than three years if it meets one of the following requirements:

      1) property (leased asset) is transferred into the ownership of the lessee at a fixed price under a lease agreement;

      2) a lease term exceeds 75 percent of useful life of the leased property (leased asset);

      3) current (discounted) value of lease payments for the entire lease term exceeds 90 percent of the value of the leased property (leased asset).

      For the purposes of this Chapter, such transfer is treated as the sale of property (leased asset) by the lessor and the purchase of property (leased asset) by the lessee. In this case, the lessee is deemed as the owner of the leased asset, and lease payments - as payments of a loan granted to the lessee, with regard to a part of the value of the goods.

      For the purposes of this Chapter, a lease payment shall be understood to mean a part of the value of the goods (leased asset) inclusive of remuneration provided for in the lease agreement (contract).

      For the purposes of this Chapter, leasing transactions are not recognized as a lease in case of non-observance of the above conditions or termination of a lease agreement (termination of obligations under a lease agreement) prior to expiration of three years from the date of conclusion of such agreements.

      For the purposes of this Chapter, remuneration under a lease agreement shall be understood to mean all payments related to leasing the property (leased asset) out, except for the value at which such property (leased asset) is received (transferred), payments to a person who, with regard to the lessee, is not a lessor, a related party.

Article 438. VAT payers in the Eurasian Economic Union

      VAT payers in the Eurasian Economic Union are:

      1) persons specified in subparagraph 1) of paragraph 1 of Article 367 of this Code;

      2) persons importing goods into the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union:

      a resident legal entity;

      a structural unit of a resident legal entity if it is a party to an agreement (contract);

      a structural unit of a resident legal entity on the basis of a relevant decision of such a legal entity if this structural unit of a resident legal entity is a recipient of goods under an agreement (contract) between the resident legal entity and a taxpayer of a member state of the Eurasian Economic Union;

      a non-resident legal entity operating through a permanent establishment without setting up a structural unit and registered as a taxpayer with tax authorities of the Republic of Kazakhstan;

      a non-resident legal entity operating in the Republic of Kazakhstan through a structural unit;

      a non-resident legal entity operating without setting up a permanent establishment;

      trust managers importing goods as part of their activity under trust management agreements with trust management founders or beneficiaries in other cases of trust management;

      a diplomatic mission and equivalent representative office of a foreign state accredited in the Republic of Kazakhstan, diplomatic, administrative and technical staff of these missions, including their family members living with them; a consular office of a foreign state accredited in the Republic of Kazakhstan, consular officials, consular employees, including their family members living with them;

      private practice owners importing goods for carrying out the notarial activity, executing enforcement documents, conducting the advocacy activity;

      mediators importing goods for carrying out the mediation activity;

      an individual importing goods for business purposes. Criteria for classifying goods as those imported for business purposes are established by the authorized body.

Article 439. Taxable items, determination of taxable turnover

      Unless otherwise established by Article 440 of this Code, items liable to VAT in the Eurasian Economic Union, as well as taxable turnover, are identified in accordance with Articles 368, 369 and 373 of this Code.

Article 440. Determination of turnover from the sale of goods, works, services and taxable import in the Eurasian Economic Union

      1. Turnover from the sale of goods is exportation of goods from the territory of the Republic of Kazakhstan into the territory of another member state of the Eurasian Economic Union.

      2. Temporary exportation from the territory of the Republic of Kazakhstan of goods, which subsequently will be imported into the territory of the Republic of Kazakhstan with their properties and characteristics unchanged, into the territory of the member states of the Eurasian Economic Union is not a turnover from sale.

      3. Turnover from the sale of works and services in the Eurasian Economic Union is turnovers in accordance with paragraph 2 of Article 372 of this Code, if, on the basis of paragraph 2 of Article 441 of this Code, the Republic of Kazakhstan is recognized as a place of sale of works, services.

      4. Taxable import is:

      1) goods imported into the territory of the Republic of Kazakhstan (except for those exempted from VAT in accordance with paragraph 2 of Article 451 of this Code).

      The provision of this subparagraph shall also apply in respect of vehicles imported (being imported) and subject to state registration with state bodies of the Republic of Kazakhstan;

      2) goods, which are products of processing of customer-supplied raw materials, imported into the territory of the Republic of Kazakhstan from the territory of another member state of the Eurasian Economic Union.

      5. None of the following is taxable import:

      1) temporary importation into the territory of the Republic of Kazakhstan of goods, which subsequently will be exported from the territory of the Republic of Kazakhstan with their properties and characteristics unchanged, from the territory of the member states of the Eurasian Economic Union;

      2) importation into the territory of the Republic of Kazakhstan of goods, which were earlier temporarily exported to the territory of the member states of the Eurasian Economic Union, with their properties and characteristics unchanged, from the territory of the member states of the Eurasian Economic Union.

      The provisions of this paragraph apply to temporary importation of goods:

      1) under agreements on property lease (rent) of movable property and vehicles;

      2) to exhibitions and fairs.

      The provisions of this paragraph shall not apply to vehicles used for international carriage services provided for in paragraph 2 of Article 387 of this Code.

      In case of sale of goods specified in this paragraph, the importation of such goods is recognized as taxable import and is liable to VAT on imported goods from the date of registration of such goods in the manner and in the amount determined by this Code.

      If temporarily imported goods are located in the territory of the Republic of Kazakhstan for more than two years from the date of import, the import of such goods shall be recognized as taxable import and is subject to VAT on imported goods from the registration date of such goods in the manner and amount determined by this Code.

      6. Indirect taxes are not imposed in case of importation into the territory of the Republic of Kazakhstan of:

      1) goods not imported for business purposes by individuals;

      2) goods imported from the territory of a member state of the Eurasian Economic Union in connection with their transfer within one legal entity.

      7. A taxpayer is obliged to notify tax authorities of importing (exporting) the goods specified in subparagraphs 1) and 2) of part 2 of paragraph 5 and subparagraph 2) of paragraph 6 of this article.

      If goods are temporarily imported into the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union by a non-resident legal entity operating without setting up a permanent establishment in the Republic of Kazakhstan, it is an obligation of the taxpayer of the Republic of Kazakhstan that received goods for temporary use to submit a notification.

      The form of a notification of importation (exportation) of goods, the procedure and time limits for its submission to tax authorities are approved by the authorized body.

      Footnote. Article 440 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII shall be enforced from 01.01.2023).

Article 441. Place of sale of goods, works, services

      1. A place of sale of goods is identified in accordance with paragraph 1 of Article 378 of this Code.

      2. The territory of a member state of the Eurasian Economic Union shall be recognized as a place of sale of works, services if:

      1) works, services are directly related to immovable property located in the territory of this state.

      The provisions of this subparagraph shall also apply to services for leasing, renting and providing immovable property for use on other grounds.

      For the purposes of this subparagraph, immovable property is recognized to be land plots, subsoil plots, isolated water bodies and everything, which is firmly fixed to the earth, i.e., items that cannot be moved without causing incommensurate damage to their intended use, including forests, perennial plantations, buildings, structures, pipelines, power lines, enterprises as property complexes and space facilities;

      2) works, services are directly related to movable property, vehicles located in the territory of this state (except for services for leasing, renting and providing movable property and vehicles for use on other grounds).

      For the purposes of this subparagraph, movable property shall be deemed as things unrelated to the immovable property specified in subparagraph 1) of this paragraph, vehicles.

      For the purposes of this subparagraph, vehicles are sea-going vessels and aircraft, inland navigation vessels, mixed navigation (river-sea) vessels; units of railway or tramway rolling stock; buses; cars, including trailers and semi-trailers; freight containers; dump trucks;

      3) services in the field of culture, art, education (training), physical education, tourism, recreation and sports are provided in the territory of this state;

      4) a taxpayer of this state purchases:

      consulting, legal, accounting, auditing, engineering, advertising, design, marketing services, information processing services, as well as research, experimental and technological works;

      works, services for the development of computer programs and databases (computer software and information products), their adaptation and modification, maintenance of such programs and databases;

      outstaffing services if the staff work at the place of business of a buyer.

      The provisions of this subparagraph shall also apply in case of:

      transfer, granting, assignment of patents, licenses, other documents certifying the rights to state-protected industrial property, trademarks, brand marks, trade names, service marks, copyright, related rights or other similar rights;

      renting, leasing and provision of movable property for use on other grounds, except for renting, leasing and provision of vehicles for use on other grounds;

      rendering of services by a person involving another person, on behalf of the main party to an agreement (contract), in the performance of works, services provided for in this subparagraph;

      5) works are performed, services are rendered by a taxpayer of this state, unless otherwise provided for by subparagraphs 1), 2), 3) and 4) of this paragraph.

      The provisions of this subparagraph shall also apply when renting, leasing and granting vehicles for use on other grounds.

      3. Documents confirming the place of sale of works, services are:

      an agreement (contract) on (for) performance of works, rendering of services concluded between a taxpayer of the Republic of Kazakhstan and a taxpayer of a member state of the Eurasian Economic Union;

      documents confirming the fact of performance of works, rendering of services;

      other documents provided for by the legislation of the Republic of Kazakhstan.

      4. If a taxpayer performs several types of works, renders several types of services that are subject to taxation under this Section, and some of these works and services are auxiliary in relation to other works, services, the place of sale of main works, services is recognized as that of auxiliary works and services.

      5. The provisions of this Article shall not be applied in the cases established by Section 25 of this Code.

      Footnote. Article 441 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2022).

Article 442. Effective date of turnover from the sale of goods, works, services, taxable imports

      1. In case of export sale of goods, for the purposes of calculating VAT, the date of sale of goods is that of shipment, which is the date of the first, in terms of time, source accounting (recording) document confirming the shipment of goods, which is issued in the name of a buyer of goods (first carrier).

      2. Unless otherwise established by this article, effective date of taxable import is the date of the taxpayer’s recognition of imported goods (including goods, which are the outcome of performance of works under agreements (contracts) on (for) their production), as well as goods received under an agreement (contract) providing for granting of loans in the form of items, goods that are products of processing of customer-supplied raw materials.

      Unless otherwise established by this paragraph, for the purposes of this Chapter, the date of recognition of imported goods is:

      1) the earliest of the dates of recognition (reflection) of such goods in accounting in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting;

      2) the date of importation of such goods into the territory of the Republic of Kazakhstan.

      If the taxpayer has both dates specified in subparagraphs 1) and 2) of part two of this paragraph, the date of recognition of imported goods shall be the latest of the specified dates.

      For the purposes of this paragraph, the date of importation of goods into the territory of the Republic of Kazakhstan is:

      that of delivery at an airport or a seaport in the territory of the Republic of Kazakhstan – in case of carriage of goods by air or sea;

      that of crossing the State border of the Republic of Kazakhstan – in case of international carriage of goods by road.

      At the same time, the date of crossing the State Border of the Republic of Kazakhstan shall be determined on the basis of a coupon on passing state control (or a copy of a coupon on passing state control) issued by structural subdivisions of the territorial division of the Border Service of the Committee for National Security of the Republic of Kazakhstan, which form and procedure for submitting shall be established jointly by the authorized body and the Committee for National Security of the Republic of Kazakhstan. For the purposes of tax administration, the authorized body and the Committee for National Security of the Republic of Kazakhstan shall organize interaction on the transfer of information through a single information system;

      that of delivery at the first border crossing point (station) established by the Government of the Republic of Kazakhstan – in case of international and interstate carriage of goods by rail;

      that of delivery at a point of delivery of goods – in case of transporting goods through the trunk pipeline system or power lines;

      that of a postmark stamped in the territory of the Republic of Kazakhstan in accordance with the legislation of the Republic of Kazakhstan on mail – in case of mailing goods as international postal items.

      In case of no information on the date of importation of goods into the territory of the Republic of Kazakhstan, the date of recognition of imported goods is that specified in subparagraph 1) of part two of this paragraph.

      In the absence of recognition (reflection) of goods in accounting in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, the date of acceptance of imported goods for accounting shall be the date specified in subparagraph 2) of part two of this paragraph.

      In other cases not specified in parts two - seven of this paragraph, and also concerning persons that are not obliged to maintain accounting records by the legislation of the Republic of Kazakhstan, the date of recognition of imported goods is that of issuance of a document confirming the receipt (or purchase) of such goods. At the same time, if there are documents confirming the delivery of goods, the date of recognition of imported goods is that of the carrier’s transfer of goods to the buyer.

      3. Effective date of taxable imports in case of importing goods (leased assets) into the territory of the Republic of Kazakhstan from the territory of another member state of the Eurasian Economic Union under a lease agreement providing for the transfer of ownership of these goods (leased assets) to the lessee is that of payment of a part of the value of the goods (leased assets) provided for by the lease agreement (regardless of the actual amount and date of payment) exclusive of remuneration.

      If, under a lease agreement, the date of payment of a part of the value of goods (leased assets) is fixed prior to the date of importation of goods (a leased asset) into the territory of the Republic of Kazakhstan, the date of recognition of imported goods (leased assets) is the first effective date of taxable imports.

      In case of the lessee’s early payment of lease payments provided for in a lease agreement after expiration of three years, the final settlement date is the last effective date of taxable import under this lease agreement.

      In case of a failure to meet the requirements established by paragraph 2 of Article 437 of this Code, and also in case of termination of a lease agreement (contract) after expiration of three years from the date of transfer of property (leased asset), the date of recognition of imported goods (leased assets) is the effective date of taxable imports.

      4. Effective date of a turnover from the sale of works, services is the day of performance of works, rendering of services, unless otherwise provided for by this paragraph.

      The day of performance of works, rendering of services is the date of signing of a document confirming the fact of performance of works, rendering of services.

      If works and services are sold on a permanent (continuous) basis, the effective date of turnover from sale shall be the date that comes first:

      the date of issuance of an invoice;

      the date of receipt of each payment (regardless of the form of payment).

      Sale on a permanent (continuous) basis means performance of works, rendering of services under a long-term contract concluded for a period of twelve or more months, provided that a recipient of works, services can use their outcomes in his/her/its business activity on the day of performance of works, rendering of services.

      If a taxpayer of the Republic of Kazakhstan purchases works and services from a non-resident that is not a VAT payer in the Republic of Kazakhstan, does not operate through a structural unit and is a taxpayer (payer) of a member state of the Eurasian Economic Union, the effective date of turnover is that of signing documents confirming the fact of performance of works, rendering of services.

      Footnote. Article 442 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (see Article 2 for the procedure of entry into force).

Article 443. Determination of the amount of taxable turnover in case of export of goods

      1. The amount of taxable turnover in case of export of goods is the value of goods sold on the basis of prices and tariffs applied by parties to a deal, unless otherwise provided for by this article and the legislation of the Republic of Kazakhstan on transfer pricing.

      2. The amount of taxable turnover in case of export of goods (leased assets) under a lease agreement (contract) providing for the transfer of ownership of them to the lessee is determined as of the date fixed in the lease agreement (contract) for each lease payment in the amount of the initial value of the goods (leased assets) per each lease payment.

      In this case, the initial value of goods (leased asset) shall be understood to mean the value of the leased asset, specified in the agreement, exclusive of remuneration.

      3. The amount of taxable turnover in case of export of goods under agreements (contracts) providing for a loan in the form of items is the value of goods being transferred (provided) under an agreement (contract), in case the agreement (contract) does not specify the value - the value indicated in shipping documents, in case agreements (contracts) and shipping documents do not specify the value - the value of goods according to accounting documents.

      For the purposes of this Chapter, shipping documents shall be understood to mean: a CMR, a rail waybill, a consignment note, a uniform waybill, a hold baggage manifest, a mailing list, a baggage ticket, an air waybill, a bill of lading, and also documents used when moving goods by pipeline transport and power transmission lines, and other documents used when moving certain types of excisable goods and accompanying goods and vehicles in shipping operations provided for by the laws of the Republic of Kazakhstan and international treaties to which the Republic of Kazakhstan is a party; invoices, specifications, shipping and packing lists, as well as other documents confirming information on goods, including the goods’ value, and used in accordance with international agreements to which the Republic of Kazakhstan is a party.

      4. Unless otherwise established by this article, in case of increase (decrease) in the price of goods sold or in case of decrease in the quantity (volume) of goods sold due to their return because of improper quality and (or) incomplete set, the amount of taxable turnover in case of export of goods is adjusted in the taxable period, in which parties to an agreement (contract) changed the price (agreed on the return) of the exported goods.

Article 444. Determination of the amount of taxable import

      1. The amount of taxable import of goods, including those that are an outcome of the performance of works under an agreement (contract) on (for) their production, is determined on the basis of the value of purchased goods.

      2. For the purposes of this article, the value of purchased goods is determined on the basis of the principle of price determination for tax purposes.

      The principle of price determination for tax purposes means determination of the value of purchased goods on the basis of the transaction price payable for the goods under the terms of an agreement (contract).

      If under the terms of an agreement (contract), the transaction price consists of the value of purchased goods, as well as other expenses, and the value of the purchased goods and (or) that of other expenses are indicated separately, the value of taxable import is exclusively that of the purchased goods.

      If the transaction price consists of the value of purchased goods, as well as other expenses, and the value of the purchased goods and (or) that of other expenses are specified separately, the amount of taxable import is the transaction price specified in the agreement (contract).

      For certain types of imported goods, the minimum price level shall be applied to determine the cost of purchased goods in accordance with the procedure established by the authorized body in trade activity regulation.

      The list of certain types of goods for which the minimum price level is applied, shall be approved by the Government of the Republic of Kazakhstan.

      3. The amount of taxable import of goods shall include an excise tax on excisable goods.

      The calculated excise tax on excisable goods is included in the amount of taxable import of goods (leased assets) under lease agreements as of the date of recognition of imported excisable goods (leased assets).

      4. The amount of taxable import of goods received under countertrade (barter) agreements (contracts), as well as agreements (contracts) providing for a loan in the form of items, is determined on the basis of the value of goods with account of the principle of price determination for tax purposes provided for in paragraph 2 of this article.

      In this case, the value of goods is determined on the basis of the price of goods provided for by an agreement (contract), in case the price of goods is not specified in an agreement (contract) – on the basis of the price of goods specified in shipping documents, in case the price of goods is not specified in agreements (contracts) and shipping documents – on the basis of the price of goods indicated in accounting documents.

      5. The amount of taxable import of goods that are products of processing of customer-supplied raw materials is determined on the basis of the value of works on processing these customer-supplied raw materials, including excise duties payable on excisable products of processing.

      6. The amount of taxable import of goods (leased assets) under a lease agreement providing for the transfer of ownership of them to the lessee is determined in the amount of a part of the value of goods (leased asset) provided for as of the date established by paragraph 3 of Article 442 of this Code, exclusive of remuneration based on the principle of price determination for tax purposes provided for in paragraph 2 of this article.

      If under a lease agreement, the date of payment of a part of the value of goods (leased assets) is fixed prior to the date of importation of goods (a leased asset) into the territory of the Republic of Kazakhstan, the amount of taxable import as of the first effective date of taxable import of goods (leased assets) is determined as the sum of all lease payments under the lease agreement (contract) exclusive of remuneration, the date of maturity of which under the lease agreement (contract) is fixed prior to the date of transfer of the goods (leased assets) to the lessee.

      In case of the lessee’s early payment of lease payments under a lease agreement (contract) complying with the conditions of paragraph 2 of Article 437 of this Code, the amount of taxable import as of its last effective date is determined as the difference between the sum of all lease payments under the lease agreement (contract) exclusive of remuneration and settled payments exclusive of remuneration.

      In case of non-compliance with the requirements established by paragraph 2 of Article 437 of this Code, as well as in case of termination of a lease agreement (contract) after expiration of three years from the date of transfer of property (leased asset), the amount of taxable import is determined on the basis of the value of goods (leased assets) imported into territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union, with account of the principle of price determination for tax purposes, reduced by the sum of lease payments (exclusive of remuneration) under a lease agreement (contract), on which indirect taxes were earlier paid. In this case, the amount of taxable import includes the remuneration provided for in a lease agreement (contract) before such cases occur.

      7. When exercising control over the fulfillment of VAT obligations in the importation of goods into the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union, tax authorities are entitled to adjust the amount of taxable import in the manner determined by the authorized body and (or) legislation of the Republic of Kazakhstan on transfer pricing.

      In this case, the taxpayer independently adjusts the amount of taxable import with account of the above procedure, determined by the authorized body, and (or) the requirements of the legislation of the Republic of Kazakhstan on transfer pricing.

      8. If parties to an agreement (contract) increase the price of imported goods after expiration of the month, in which such goods are accounted for, the amount of taxable import shall be adjusted accordingly.

      Footnote. Article 444 as amended by the Law of the Republic of Kazakhstan dated 24.06. 2021 № 53-VII (shall be enforced from 01.01.2022); dated 11.07.2022 №135-VII (shall be enforced from 01.01.2023).

Article 445. Determination of the amount of taxable turnover from the sale of works, services

      Unless otherwise established by this Chapter, the amount of taxable turnover from the sale of works, services is determined in accordance with Articles 380, 381 and 382 of this Code.

Article 446. Export of goods in the Eurasian Economic Union

      1. Zero rate of VAT is applied when exporting goods from the territory of the Republic of Kazakhstan to the territory of another member state of the Eurasian Economic Union.

      Unless otherwise established by this Chapter, when exporting goods from the territory of the Republic of Kazakhstan to the territory of another member state of the Eurasian Economic Union, a VAT payer has the right to offset VAT in accordance with Chapter 46 of this Code.

      2. The provisions of this article shall also apply to goods that are the outcome of performance of works under contracts for their production, exported from the territory of the Republic of Kazakhstan, in the territory of which the works on their production were performed, to the territory of another member state of the Eurasian Economic Union. These goods do not include goods that are the outcome of performance of works on processing customer-supplied raw materials.

      3. Zero rate of VAT is applied when exporting goods (leased assets) from the territory of the Republic of Kazakhstan to the territory of another member state of the Eurasian Economic Union under a lease agreement (contract) providing for the transfer of ownership of them to the lessee under an agreement (contract) providing for a loan in the form of items, under an agreement (contract) on (for) the production of goods.

Article 447. Confirmation of export of goods

      1. Documents confirming the export of goods are as follows:

      1) agreements (contracts) with amendments, additions and annexes thereto (hereinafter referred to as agreements (contracts) on the basis of which goods are exported, and in case of leasing of goods or granting of loans in the form of items – lease agreements (contracts), agreements (contracts) providing for granting loans in the form of items, agreements (contracts) for the production of goods;

      2) an application for the import of goods and payment of indirect taxes with a mark of the tax authority of the member state of the Eurasian Economic Union, into the territory of which the goods are imported, for the payment of indirect taxes and (or) exemption and (or) other method of payment (on paper in the original or copies or in electronic form);

      3) copies of shipping documents confirming the movement of goods from the territory of one member state of the Eurasian Economic Union to the territory of another member state of the Eurasian Economic Union.

      In case of export of goods through the trunk pipeline system or through power transmission lines, a certificate of acceptance of goods is presented instead of copies of shipping documents;

      4) confirmation of the authorized state body for the protection of intellectual property rights of the right to an intellectual property object, as well as its value - in case of export of an intellectual property object.

      2. In case of sale in the territory of the member states of the Eurasian Economic Union of products of processing of customer-supplied raw materials that were earlier exported from the territory of the Republic of Kazakhstan into the territory of the member states of the Eurasian Economic Union for processing, except for cases provided for in paragraph 3 of Article 393 of this Code, the export of products of processing is confirmed by the following documents:

      1) agreements (contracts) on (for) processing of customer-supplied raw materials;

      2) agreements (contracts) that are the basis for the export of products of processing;

      3) documents confirming the performance of works on the processing of customer-supplied raw materials;

      4) copies of shipping documents confirming the exportation of customer-supplied raw materials from the territory of the Republic of Kazakhstan to the territory of another member state of the Eurasian Economic Union.

      In case of exportation of customer-supplied raw materials through the trunk pipeline system or through power transmission lines, a certificate of acceptance of goods is presented instead of copies of shipping documents;

      5) applications for the import of goods and payment of indirect taxes (with a mark of the tax authority of the member state of the Eurasian Economic Union, into the territory of which the processed products are imported, for the payment of indirect taxes and (or) exemption and (or) other method of payment (on paper in the original or copies or in electronic form);

      6) copies of shipping documents confirming the exportation of products of processing from the territory of a member state of the Eurasian Economic Union.

      If products of processing are sold to a taxpayer of a member state of the Eurasian Economic Union, where works on the processing of customer-supplied raw materials were performed, - on the basis of documents confirming the shipment of such products of processing.

      In case of export of products of processing through the trunk pipeline system or through power transmission lines, a certificate of acceptance of goods is presented instead of copies of shipping documents;

      7) documents confirming the receipt of foreign exchange earnings to the taxpayer’s bank accounts with second-tier banks in the territory of the Republic of Kazakhstan, opened in the manner determined by the legislation of the Republic of Kazakhstan.

      In case of export of products of processing under foreign trade (barter) transactions, the existence of an agreement (contract), as well as documents confirming the import of goods (performance of works, rendering of services) received for the specified transaction, is taken into account when determining the amount of VAT subject to refund.

      3. In case of subsequent export to the territory of a state that is not a member of the Eurasian Economic Union, of products of processing of customer-supplied raw materials that were earlier exported from the territory of the Republic of Kazakhstan for processing in the territory of another member state of the Eurasian Economic Union, the export of products of processing is confirmed by the following documents:

      1) agreements (contracts) on (for) processing of customer-supplied raw materials;

      2) agreements (contracts) that are the basis for the export of products of processing;

      3) documents confirming the performance of works on the processing of customer-supplied raw materials;

      4) copies of shipping documents confirming the exportation of the customer-supplied raw materials from the territory of the Republic of Kazakhstan into the territory of another member state of the Eurasian Economic Union.

      In case of exportation of customer-supplied raw materials through the trunk pipeline system or through power transmission lines, a certificate of acceptance of goods is presented instead of copies of shipping documents;

      5) copies of shipping documents.

      In case of exportation of products of processing through the trunk pipeline system or through power transmission lines, a certificate of acceptance of goods is presented instead of copies of shipping documents;

      6) declarations of goods bearing the marks of a customs body of a member state of the Eurasian Economic Union releasing goods under the customs export procedure, as well as the marks of the customs body of a member state of the Eurasian Economic Union located at the border crossing point at the customs border of the Eurasian Economic Union, specified in subparagraph 7) of this paragraph;

      7) a full declaration of goods bearing the marks of a customs body of a member state of the Eurasian Economic Union that conducted a customs declaration procedure, in case of:

      exportation of goods under the customs export procedure through the trunk pipeline system or through power transmission lines;

      exportation of goods under the customs export procedure using the temporary declaration procedure;

      7-1) a copy of the goods declaration with amendments (additions) made after the end of the declared period for delivery of goods, containing information on the actual quantity of goods exported, in case of export of goods under the customs procedure of export using periodic customs declaration;

      8) a goods declaration in the form of an electronic document, about which tax authorities have a notification in their information systems from customs bodies concerning actual exportation of goods, is also a document confirming the export of goods. If a goods declaration is in the form of an electronic document provided for in this paragraph, it is not required to submit documents specified in subparagraphs 6) and 7) of this paragraph;

      9) documents confirming the receipt of foreign exchange earnings to the taxpayer’s bank accounts with second-tier banks in the territory of the Republic of Kazakhstan, opened in the manner prescribed by the legislation of the Republic of Kazakhstan.

      4. In case of export of products of processing under foreign countertrade (barter) transactions, the existence of an agreement (contract), as well as documents confirming the import of goods (performance of works, rendering of services) received for the specified transaction, is taken into account in the determination of the amount of VAT subject to refund.

      Footnote. Article 447 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced from 01.01.2018); dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021).

Article 448. Taxation of international carriage in the Eurasian Economic Union

      1. Unless otherwise established by this article, international carriage in the Eurasian Economic Union is taxed in accordance with Article 387 of this Code.

      2. Transportation of exported or imported goods through the system of main pipelines in the customs territory of the Eurasian Economic Union shall be considered international if the registration of transportation is carried out by documents confirming the transfer of exported or imported goods to the buyer or other persons carrying out further delivery of these goods to the buyer in the customs territory of the Eurasian Economic Union.

      3. For the purposes of paragraph 2 of this article, supporting documents are as follows:

      1) a copy of an application for the importation of goods and payment of indirect taxes, which an exporter receives from an importer of goods - in case of export;

      2) a copy of an application for the importation of goods and payment of indirect taxes, which is received from a taxpayer that imported goods into the territory of the Republic of Kazakhstan - in case of import;

      3) certificates for performed works, certificates of acceptance of goods from the seller or other persons who earlier delivered the said goods to the buyer or other persons carrying out subsequent delivery of these goods;

      4) invoices.

      4. The carriage of goods through the trunk pipeline system from the territory of one member state of the Eurasian Economic Union to the territory of the same or another member state of the Eurasian Economic Union through the territory of the Republic of Kazakhstan is considered international if the carriage is registered by the following documents:

      1) certificates for performed works, rendered services, certificates of acceptance of goods from the seller or other persons who earlier delivered the said goods to the buyer or other persons carrying out subsequent delivery of these goods;

      2) invoices.

      Footnote. Article 448 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021).

Article 449. Taxation of works on the processing of customer-supplied raw materials in the Eurasian Economic Union

      1. Works on the processing of customer-supplied raw materials imported into the territory of the Republic of Kazakhstan from the territory of another member state of the Eurasian Economic Union with subsequent exportation of products of processing to the territory of another state are subject to zero-rated VAT given the observance of conditions for goods’ processing and time limits for the processing of customer-supplied raw materials specified in paragraph 7 of this article and Article 450 of this Code.

      2. If a taxpayer of the Republic of Kazakhstan performs works on the processing of customer-supplied raw materials imported into the territory of the Republic of Kazakhstan from the territory of a member state of the Eurasian Economic Union with subsequent exportation of products of processing to the territory of the same member state of the Eurasian Economic Union, the performance of works on the processing of customer-supplied raw materials by the taxpayer of the Republic of Kazakhstan shall be confirmed by:

      1) agreements (contracts) concluded between taxpayers of the member states of the Eurasian Economic Union;

      2) documents confirming the performance of works on the processing of customer-supplied raw materials;

      3) documents confirming the importation of customer-supplied raw materials into the territory of the Republic of Kazakhstan (including a statement of obligation to import (export) products of processing);

      4) documents confirming the exportation of products of processing from the territory of the Republic of Kazakhstan (including a statement of fulfillment of the obligation to import (export) products of processing);

      5) an application for the import of goods and payment of indirect taxes (on paper in the original or copies or in electronic form), confirming the payment of value added tax from the cost of processing raw materials supplied by customer.

      In case of the export of processing products of raw materials supplied by customer to the territory of a state that is not a member of the Eurasian Economic Union, the application specified in part one of this subparagraph shall not be submitted;

      6) documents specified in paragraph 7 of Article 152 of this Code, confirming the receipt of foreign currency earnings to the taxpayer’s bank accounts with second-tier banks in the territory of the Republic of Kazakhstan, opened in the manner prescribed by the legislation of the Republic of Kazakhstan;

      7) an opinion of a relevant authorized state body on the conditions forgoods’ processing.

      3. If a taxpayer of the Republic of Kazakhstan performs works on the processing of customer-supplied raw materials imported into the territory of the Republic of Kazakhstan from the territory of one member state of the Eurasian Economic Union with subsequent sale of products of processing to the territory of another member state of the Eurasian Economic Union, the performance of works on the processing of customer-supplied raw materials by the taxpayer of the Republic of Kazakhstan is confirmed by:

      1) agreements (contracts) on (for) the processing of customer-supplied raw materials, the supply of finished goods, concluded between taxpayers of the member states of the Eurasian Economic Union;

      2) documents confirming the performance of works on the processing of customer-supplied raw materials;

      3) certificates of acceptance and delivery of customer-supplied raw materials and finished products;

      4) documents confirming the importation of customer-supplied raw materials into the territory of the Republic of Kazakhstan (including a statement of obligation to import (export) products of processing);

      5) documents confirming the exportation of products of processing from the territory of the Republic of Kazakhstan (including a statement of fulfillment of the obligation to import (export) products of processing);

      6) an application for the importation of goods and the payment of indirect taxes, confirming the payment of VAT on the value of works on the processing of customer-supplied raw materials received from their owner;

      7) an opinion of a relevant authorized state body on the conditions of goods’ processing;

      8) documents specified in paragraph 7 of Article 152 of this Code, confirming the receipt of foreign currency earnings to the taxpayer’s bank accounts with second-tier banks in the territory of the Republic of Kazakhstan, opened in the manner prescribed by the legislation of the Republic of Kazakhstan;

      4. If a taxpayer of the Republic of Kazakhstan performs works on the processing of customer-supplied raw materials imported into the territory of the Republic of Kazakhstan from the territory of another member state of the Eurasian Economic Union with subsequent sale of products of processing to the territory of a state that is not a member of the Eurasian Economic Union, the performance of works on the processing of customer-supplied raw materials by the taxpayer of the Republic of Kazakhstan is confirmed by:

      1) agreements (contracts) concluded between taxpayers of the member states of the Eurasian Economic Union;

      2) documents confirming the performance of works on the processing of customer-supplied raw materials;

      3) documents confirming the importation of customer-supplied raw materials into the territory of the Republic of Kazakhstan (including a statement of obligation to import (export) products of processing);

      4) documents confirming the exportation of products of processing from the territory of the Republic of Kazakhstan (including a statement of fulfillment of the obligation to import (export) products of processing);

      5) a copy of a goods declaration issued when exporting goods to the territory of a state that is not a member of the Eurasian Economic Union under the customs export procedure, certified by the customs body of a member state of the Eurasian Economic Union that carried out the customs declaration procedure;

      6) a goods declaration in the form of an electronic document, about which tax authorities have a notification in their information systems from customs bodies concerning actual exportation of goods, which is also a document confirming the export of goods. If a goods declaration is in the form of an electronic document provided for in this paragraph, it is not required to submit documents specified in subparagraph 5) of paragraph 4 of this article;

      7) documents specified in paragraph 7 of Article 152 of this Code, confirming the receipt of foreign currency earnings to the taxpayer’s bank accounts with second-tier banks in the territory of the Republic of Kazakhstan, opened in the manner prescribed by the legislation of the Republic of Kazakhstan;

      8) an opinion of a relevant authorized state body on the conditions forgoods’ processing.

      5. Works on the processing of customer-supplied raw materials imported into the territory of the Republic of Kazakhstan from the territory of another member state of the Eurasian Economic Union with subsequent sale of products of processing in the territory of the Republic of Kazakhstan shall be subject to VAT at the rate established by paragraph 1 of Article 422 of this Code.

      6. In case of importation (exportation) of customer-supplied raw materials for processing by a taxpayer of the Republic of Kazakhstan, it is required to produce a statement of obligation to export (import) products of processing, and also a statement of its fulfillment in the manner and in the form approved by the authorized body in coordination with the central authorized body for state planning.

      7. The processing of customer-supplied raw materials must meet the conditions forgoods’ processing set by the authorized body.

      8. An opinion of a relevant authorized state body on the conditions forgoods’ processing shall contain the following information:

      1) the names, classification of goods and products of processing in accordance with the single Commodity Nomenclature for Foreign Economic Activity of the Eurasian Economic Union, their quantity and value;

      2) the date and number of the agreement (contract) on (for) processing, time limits for processing;

      3) output standards for products of processing;

      4) the nature of processing;

      5) information on the person that performs the processing.

      9. Upon a reasoned request of a person, with the permission of a tax authority, it is allowed to replace products of processing with goods earlier produced by the processor if their description, quantity, value, quality and technical characteristics coincide with those of the products of processing.

      Footnote. Article 449 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021).

Article 450. Time limit for the processing of customer-supplied raw materials

      1. Time limit for the processing of customer-supplied raw materials exported from the territory of the Republic of Kazakhstan to the territory of a member state of the Eurasian Economic Union, and also of that imported into the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union, is determined in accordance with the terms of an agreement (contract) on (for) the processing of customer-supplied raw materials and may not exceed two years from the date of customer-supplied raw materials’ recognition in accounting records and (or) their shipment.

      2. In case of a failure to observe the time limit specified in paragraph 1 of this article, customer-supplied raw materials imported into the territory of the Republic of Kazakhstan for processing, for tax purposes, shall be recognized as taxable import and subject to VAT from the date of importation of the goods into the territory of the Republic of Kazakhstan in accordance with this Chapter.

      3. In case of a failure to observe the time limit specified in paragraph 1 of this article, customer-supplied raw materials exported from the territory of the Republic of Kazakhstan to the territory of a member state of the Eurasian Economic Union for processing, for tax purposes, shall be recognized as taxable sales turnover and subject to VAT from the date of exportation of customer-supplied raw materials from the territory of the Republic of Kazakhstan at the rate established by paragraph 1 of Article 422 of this Code, except for cases specified in paragraph 3 of Article 393 of the Code and paragraphs 2 and 3 of Article 447 of this Code.

      For the purposes of this paragraph, the amount of taxable turnover on raw materials supplied by customer attributable to the volume of products of processing of raw materials supplied by customer not imported back into the territory of the Republic of Kazakhstan within the established time limits shall be determined in the amount of the cost of raw materials supplied by customer included in the cost of such processed products, based on the accounting policy developed in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

      For the purposes of applying this article, the method of determining the production cost, fixed in the taxpayer’s accounting policy, shall remain unchanged within a calendar year.

      Footnote. Article 450 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2018).

Article 451. Turnovers and import exempted from VAT in the Eurasian Economic Union

      1. Subject to exemption from VAT are turnovers from the sale of:

      1) works, services, specified in Chapter 45 of this Code, if the place of their sale is the Republic of Kazakhstan;

      2) services for the repair of goods imported into the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union, including their reconditioning, replacement of components.

      Documents that confirm the rendering of services, specified in this subparagraph, are those provided for in paragraph 3 of Article 441 of this Code.

      The list of services, specified in this subparagraph, shall be approved by the authorized body;

      3) international communications services rendered by a taxpayer of the Republic of Kazakhstan to a taxpayer of another member state of the Eurasian Economic Union.

      2. Subject to exemption from VAT is the import of such goods as those:

      1) specified in subparagraphs 1), 2), 4) - 13) and 15) of paragraph 1 of Article 399 of this Code.

      The VAT exemption order for the import of goods, specified in this subparagraph, within the Eurasian Economic Union shall be determined by the authorized body;

      2) imported for the warranty service provided for by an agreement (contract).

      The import of goods for warranty service shall be confirmed by an agreement (contract) providing for the warranty service under which the goods were purchased, shipping documents, a claim and a defects certificate confirmed by the parties to the agreement (contract);

      3) raw materials and (or) materials under an investment contract, provided all of the following requirements are met:

      raw materials and (or) materials are included in the list of raw materials and (or) materials, the import of which is exempt from VAT under the investment contract approved by the authorized state body for investment in coordination with the central authorized body for state planning and the central authorized body for budget planning;

      a VAT payer will only use imported raw materials and (or) materials within the limitation period for carrying out the activity under the investment contract.

      Legal entities of the Republic of Kazakhstan are exempted from VAT on the import of raw materials and (or) materials under an investment contract for a period of five consecutive years, the running of which begins on 1st day of the month of putting into operation of fixed assets, included in the work program that is an annex to the investment contract concluded in accordance with the legislation of the Republic of Kazakhstan on entrepreneurship. If the work program provides for the putting of two or more fixed assets into operation, the period of exemption from VAT on the import of raw materials and (or) materials under the investment contract shall be calculated from the 1st day of the month ofputting into operation of the first fixed asset as required by the work program.

      In case of violation of the requirements, specified in this subparagraph, within five years of the date of the taxpayer’s recognition of imported goods in accounting records, VAT on imported raw materials and (or) materials shall be paid with the accrual of a penalty for the period established for the payment of VAT on imported goods at their importation, in the manner and in the amount determined by the tax legislation of the Republic of Kazakhstan;

      4) raw materials and (or) materials in the composition of vehicles and (or) agricultural machinery, as well as their components, placed under the customs procedure of a free warehouse or free customs zone of the special economic zone "Qyzyljar" by a legal entity within the framework of a special investment contract concluded with an authorized body for the conclusion of special investment contracts, determined by the Government of the Republic of Kazakhstan, subject to the following conditions:

      in relation to vehicle manufacturers – availability of an agreement on the industrial assembly of motor vehicles or an agreement on the industrial assembly of vehicles with the authorized body in the field of state support for industrial activities;

      in relation to manufacturers of agricultural machinery – availability of an agreement on the industrial assembly of agricultural machinery with the authorized body in the field of state support for industrial activities;

      in relation to component manufacturers – availability of an agreement on the industrial assembly of components for vehicles and (or) agricultural machinery with the authorized body in the field of state support for industrial activities.

      3. If goods earlier imported into the territory of the Republic of Kazakhstan are used for purposes other than those in connection with which their import wasexempted from VAT in accordance with the legislation of the Republic of Kazakhstan, VAT on the import of such goods is subject to payment as of the last date of the time period established by this Code for the payment of VAT when importing goods.

      4. The remuneration paid by a lessee that is a taxpayer of the Republic of Kazakhstan to a lessor of another member state of the Eurasian Economic Union under a lease agreement is VAT-exempt.

      5. A legal entity that has concluded a special investment contract with the authorized body for the conclusion of special investment contracts, determined by the Government of the Republic of Kazakhstan, shall have the right to apply the exemption from paying value added tax when importing goods as part of finished products produced on the territory of a special economic zone or free warehouse under compliance with the following conditions:

      1) the goods are placed under the customs procedure for free customs zone or free warehouse;

      2) the customs procedure for free customs zone or free warehouse is followed up by the customs procedure for release for domestic consumption;

      3) goods are identified as part of a finished product in accordance with the customs legislation of the Republic of Kazakhstan.

      Footnote. Article 451 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2020); dated 24.06. 2021 № 53-VII (shall be enforced upon expiry of ten calendar days after the date of its first official publication);

Article 452. The order for offsetting VAT amounts in the Eurasian Economic Union

      1. Unless otherwise provided for by this article, VAT shall be offset in the manner established by Chapter 46 of this Code.

      2. When importing goods in the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union, the amount of VAT on imported goods paid in accordance with the established procedure to the budget of the Republic of Kazakhstan is subject to offset to the extent of calculated and (or) assessed amounts.

      The amount of VAT subject to offset when importing goods under a lease agreement (contract) is that of VAT paid to the state budget, but not exceeding the VAT amount attributable to the amount of taxable import for a taxable period, determined in accordance with paragraph 6 of Article 444 of this Code. At the same time, the amounts of VAT assessed (calculated) for previous taxable periods and paid, also by way of offsetting in the manner specified in Articles 101, 102 and 103 of this Code, in a current taxable period are subject to offset in the current taxable period.

      3. If a lessor that is a taxpayer of the Republic of Kazakhstan leases out goods (leased assets) to be received by a lessee that is a taxpayer of another member state of the Eurasian Economic Union, the VAT amount to be offset by the lessor that is a taxpayer of the Republic of Kazakhstan is determined with regard to the value of goods (leased assets) attributable to each lease payment, exclusive of remuneration.

Article 453. Invoice

      1. The procedure for issuing invoices is determined in accordance with Chapter 47 of this Code, unless otherwise established by this article.

      2. In case of export of goods from the territory of the Republic of Kazakhstan to the territory of another member state of the Eurasian Economic Union, an invoice shall be issued no later than twenty calendar days after the date of the sale turnover.

      3. In case of performance of works on the processing of customer-supplied raw materials imported into the territory of the Republic of Kazakhstan from the territory of another member state of the Eurasian Economic Union with subsequent exportation of the products of processing to the territory of another state, an invoice shall be issued as of the date of signing a document confirming the performance of works on the processing of customer-supplied raw materials.

      4. An invoice issued in the cases, specified in paragraphs 2 and 3 of this article, shall comply with the requirements established by paragraph 5 of Article 412 of this Code, and also indicate:

      1) effective date of the turnover from sale;

      2) the number identifying a person as a buyer that is a taxpayer in a member state of the Eurasian Economic Union.

      5. When a lessor that is a taxpayer of the Republic of Kazakhstan leases out goods (leased assets) to be received by a lessee that is a taxpayer of another member state of the Eurasian Economic Union, an invoice is issued as of the date of each lease payment, exclusive of remuneration, for the amount of a part of the initial value of the goods (leased asset) provided for by a lease agreement, but not exceeding the amount of actually received payment.

      The invoice shall indicate the amount of remuneration of a lessor that is a taxpayer of the Republic of Kazakhstan in a separate line.

      6. When the importer sells goods imported from the territory of the Eurasian Economic Union member states to the territory of the Republic of Kazakhstan in one tax period, an electronic invoice shall be issued no later than the 20th day of the month following the taxable period.

      In other cases, when the importer sells goods imported from the territory of the Eurasian Economic Union member states into the territory of the Republic of Kazakhstan the invoice shall be issued within the time frames established by Chapter 47 of this Code.

      Footnote. Article 453 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021); dated 21.12.2022 № 165-VII shall be enforced from 01.01.2023).

Article 454. Features of identification of VAT payers in case of import of goods

      1. If a taxpayer of the Republic of Kazakhstan purchases goods under an agreement (contract) with a taxpayer of another member state of the Eurasian Economic Union, VAT shall be paid by the taxpayer of the Republic of Kazakhstan (an owner of goods or a commission agent, designated agent, operator),where the goods were imported.

      For the purposes of this Chapter, an owner of goods shall be understood to mean a person with the title to goods or the one acquiring the title to goods under an agreement (contract).

      2. If a taxpayer of the Republic of Kazakhstan purchases goods under an agreement (contract) with a taxpayer of another member state of the Eurasian Economic Union, and the goods are imported from the territory of a third member state of the Eurasian Economic Union, VAT shall be paid by the owner of goods that is a taxpayer of the Republic of Kazakhstan, where the goods were imported.

      3. If a taxpayer of one member state of the Eurasian Economic Union sells goods under a commission agreement, on the basis of instructions to a taxpayer of the Republic of Kazakhstan and the goods are imported from the territory of a third member state of the Eurasian Economic Union, VAT shall be paid by the commission agent, designated agent that are taxpayers of the Republic of Kazakhstan, where the goods were imported.

      4. If a taxpayer of the Republic of Kazakhstan purchases goods, earlier imported into the territory of the Republic of Kazakhstan by a taxpayer of another member state of the Eurasian Economic Union, on which no VAT was paid, at a trade fair organized by another taxpayer of the Republic of Kazakhstan, VAT shall be paid by the taxpayer of the Republic of Kazakhstan that is anowner of goods or a commission agent, designated agent (operator), unless otherwise provided for in this paragraph.

      If a taxpayer of the Republic of Kazakhstan purchases goods, earlier imported into the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union, on which no VAT was paid, at a trade fair organized by a taxpayer of the Republic of Kazakhstan, VAT shall be paid by anowner of goods, provided that he/she/it has agreements (contracts) on (for) their purchase and sale with a non-resident.

      In case of no agreements (contracts) on (for) the purchase and sale of goods, VAT on such goods shall be paid by the taxpayer of the Republic of Kazakhstan that organized the trade fair.

      A taxpayer of the Republic of Kazakhstan organizing a trade fair shall notify the tax authority at the place of his/her/its location thereof in writing, ten business days prior to its commencement, and attach a list of trade fair participants from the member states of the Eurasian Economic Union.

      The procedure for control over the payment of VAT on a fair trade is determined by the authorized body.

      5. If goods are purchased under an agreement between a taxpayer of the Republic of Kazakhstan and a taxpayer of a state that is not a member of the Eurasian Economic Union, and at the same time goods are imported from the territory of another member state of the Eurasian Economic Union, VAT shall be paid by the owner of goods or the commission agent, designated agent (operator) that are taxpayers of the Republic of Kazakhstan, where the goods were imported.

Article 455 Features of the calculation of value added tax when importing goods into the territory of the Republic of Kazakhstan under commission agreements (order) from the territories of the member states of the Eurasian Economic Union

      Footnote. The heading of Article 455 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021).

      1. When goods are imported into the territory of the Republic of Kazakhstan by a commission agent (designated agent) under commission (agency) agreements, it is the obligation of the commission agent (designated agent) to calculate VAT on imported goods and transfer it to the state budget.

      At the same time, the amounts of value added tax paid by the commission agent (attorney) for goods imported into the territory of the Republic of Kazakhstan shall be subject to offset by the buyer of such goods on the basis of an invoice issued by the commission agent (attorney) to the buyer, as well as a copy of the application for import of goods and payment of indirect taxes, containing the mark of the tax authority, provided for in paragraph 7 of Article 456 of this Code.

      2. The sale of goods, performance of works or rendering of services by the commission agent on his/her/its own behalf and at the expense of the principal are not the commission agent’s turnover from sale.

      3. The sale of goods, performance of works or rendering of services by the designated agent on his/her/its own behalf and at the expense of the principal are not the designated agent’s turnover from sale.

      4. Invoices for goods imported into the territory of the Republic of Kazakhstan under commission (agency) agreements concluded between the principal that is a taxpayer of a member state of the Eurasian Economic Union and the commission agent (designated agent) that is a taxpayer of the Republic of Kazakhstan, selling goods in the territory of the Republic Kazakhstan, are issued by the commission agent (designated agent). In this case, an invoice shall indicate the “commission agent” (“designated agent”) status of a supplier.

      An invoice, issued by the commission agent (designated agent) to a buyer, shall indicate the details specified in subparagraphs 1) - 7) of paragraph 5 of Article 412 of this Code, the value of goods exclusive of VAT, as well as the number and date of the application for importation of goods and payment of indirect taxes attached to the invoice.

      An invoice shall indicate VAT amount paid by the commission agent (designated agent) for imported goods in a separate line.

      Such an invoice shall be attached by a copy of the application received from the commission agent (attorney) for the import of goods and payment of indirect taxes, which is the basis for offsetting the value added tax paid when importing goods by the commission agent (attorney).

      VAT on imported goods, paid by the commission agent (designated agent) when importing goods into the territory of the Republic of Kazakhstan, is not subject to offset by the commission agent (designated agent).

      5. The effective date of taxable import when importing goods into the territory of the Republic of Kazakhstan under commission (agency) agreements is the date of imported goods’ recognition in accounting records by the commission agent (designated agent).

      For the purposes of this paragraph, the date of recognition in accounting records is that of a source document drawn up by the principal to the commission agent (designated agent), which confirms the goods’ transfer.

      6. in case of sale of goods, performance of works, rendering of services on conditions consistent with those of a commission (agency) agreement, the amount of taxable turnover of the commission agent (designated agent) is determined on the basis of remuneration under the commission (agency) agreement.

      Footnote. Article 455 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021).

Article 456. Procedure for calculating and paying value added tax when importing goods in the Eurasian Economic Union

      1. Unless otherwise is established by this Article, the procedure for calculating and paying value added tax in the Eurasian Economic Union shall be determined in accordance with Chapter 48 of this Code.

      2. When importing goods, including goods that are products of processing of raw materials supplied by customer into the territory of the Republic of Kazakhstan from the territory of member states of the Eurasian Economic Union, the taxpayer shall be obliged to submit to the tax authority at the place of location (residence) an application for the import of goods and payment of indirect taxes, including under agreements (contracts) of leasing, on paper and in electronic form or only in electronic form no later than the 20th day of the month following the tax period, unless otherwise provided by this paragraph.

      Simultaneously with the application for the import of goods and payment of indirect taxes, the taxpayer shall submit the following documents to the tax authority:

      1) a bank statement confirming the actual payment of indirect taxes on imported goods, and (or) another payment document provided for by the legislation of the Republic of Kazakhstan on banks and banking activities, confirming the fulfillment of the tax obligation to pay indirect taxes on imported goods, or documents confirming exemption from value added tax, subject to the requirements of Article 451 of this Code.

      At the same time, these documents shall not be submitted in case of a different procedure for paying value added tax, as well as in case of an overpayment on personal accounts for value added tax on imported goods, which is subject to offset against future payments on value added tax on imported goods, provided that the taxpayer has not filed an application for the offset of the specified amounts of overpayment for other types of taxes and payments to the budget or a refund to the current account.

      Under leasing agreements (contracts), the documents specified in this subparagraph shall be submitted within the time period established in this paragraph for the term of the lease payment provided for by the leasing agreement (contract) falling on the reporting tax period;

      2) shipping and (or) other documents confirming the movement of goods from the territory of one member state of the Eurasian Economic Union to the territory of the Republic of Kazakhstan (these documents shall not be submitted if registration of these documents for certain types of goods movement, including the movement of goods without the use of vehicles, are not provided for by the legislation of the Republic of Kazakhstan);

      3) invoices drawn up in accordance with the legislation of a member state of the Eurasian Economic Union upon shipment of goods, if their submission (extract) is provided by the legislation of a member state of the Eurasian Economic Union.

      If the submission (extract) of an invoice is not provided for by the legislation of a member state of the Eurasian Economic Union or the goods are purchased from a taxpayer of a state that is not a member state of the Eurasian Economic Union, another document submitted (issued) by the seller shall be presented instead of the invoice confirming the value of imported goods;

      4) agreements (contracts) on the basis of which the goods imported into the territory of the Republic of Kazakhstan from the territory of a member state of the Eurasian Economic Union are purchased, in case of leasing goods (leasing items) - leasing agreements (contracts), in case of a loan in the form of things - loan agreements, agreements (contracts) for the manufacture of goods, agreements (contracts) for the processing of raw materials supplied by customer;

      5) an information message (in the cases provided for by paragraphs 2, 3, 4 and 5 of Article 454 of this Code) submitted to the taxpayer of the Republic of Kazakhstan by a taxpayer of another member state of the Eurasian Economic Union or a taxpayer of a state that is not a member of the Eurasian Economic Union, signed by the head (individual entrepreneur) and certified by the seal of an organization that sells goods imported from the territory of a third member state of the Eurasian Economic Union, containing information about the taxpayer of the third member state of the Eurasian Economic Union and the agreement (contract) concluded with the taxpayer of this third member state of the Eurasian Economic Union on the purchase of imported goods:

      number identifying the person as a taxpayer of a member state of the Eurasian Economic Union;

      the name of a taxpayer (organization, individual entrepreneur) of the member state of the Eurasian Economic Union;

      location (residence) of a taxpayer of the member state of the Eurasian Economic Union;

      number and date of the contract (agreement);

      specification number and date.

      If a taxpayer of the member state of the Eurasian Economic Union from which the goods are purchased is not the owner of the goods being sold (is a commission agent, attorney), then the information specified in paragraphs two-six of part one of this subparagraph shall also be submitted in relation to the owner of the goods being sold.

      In case of submission of an information message in a foreign language, a translation into Kazakh and Russian is required.

      An information message shall not be submitted if the information provided for by this subparagraph is contained in the agreement (contract) specified in subparagraph 4) of part two of this paragraph;

      6) agreements (contracts) of commission or order (in cases of their conclusion);

      7) agreements (contracts) on the basis of which goods imported into the territory of the Republic of Kazakhstan from the territory of another member state of the Eurasian Economic Union were purchased under commission or agency agreements (in the cases provided for in paragraphs 2 and 3 of Article 454 of this Code, except for cases when the value added tax is paid by the commission agent, attorney).

      In case of retail sale and purchase, in the absence of the documents specified in subparagraphs 2), 3) and 4) of part two of this paragraph, the documents confirming the receipt (or purchase) of goods imported into the territory of the Republic of Kazakhstan (including receipts of a cash register, sales receipts, purchase acts) shall be submitted.

      The documents specified in subparagraphs 1) - 7) of part two of this paragraph may be submitted in copies certified by the signatures of the head and chief accountant (if any) or other persons authorized to do so by the decision of the taxpayer, as well as the seal of the taxpayer, with the exception of cases when the taxpayer does not have a seal on the grounds provided for by the legislation of the Republic of Kazakhstan.

      At the same time, these copies of documents can be presented in the form of a book (books), laced, numbered indicating the total number of sheets on the last sheet and certified on the last sheet by the signatures of the head and chief accountant (if any) or other persons authorized to do so by the decision of the taxpayer, as well as by the seal of a taxpayer, except in cases when the taxpayer does not have a seal on the grounds provided for by the legislation of the Republic of Kazakhstan.

      Under leasing agreements (contracts), the taxpayer shall submit to the tax authority no later than the 20th day of the month following the tax period - the month of registration of imported goods (leasing items), simultaneously with the application for the import of goods and payment of indirect taxes, the documents provided for in subparagraphs 1) - 7) part two of this paragraph. Subsequently, the taxpayer shall submit to the tax authority no later than the 20th day of the month following the tax period - the month of the payment period provided for by the leasing agreement (contract), simultaneously with the application for the import of goods and payment of indirect taxes, the documents (copies thereof) provided for by subparagraph 1) of part two of this paragraph.

      If the due date for payment of a part of the cost of goods (leasing items) provided for in the leasing agreement (contract) occurs after the import of goods (leasing items) into the territory of the Republic of Kazakhstan, the taxpayer shall submit to the tax authority no later than the 20th day of the month following tax period - the month of registration of imported goods (leasing items), simultaneously with the application for the import of goods and payment of indirect taxes, the documents provided for in subparagraphs 2), 3) and 4) of part two of this paragraph. At the same time, the taxpayer in the application for the import of goods and payment of indirect taxes does not reflect the tax base for value added tax.

      If, under a leasing agreement (contract), the due date for payment of a part of the cost of goods (leasing items) is set before the date of import of goods (leasing items) into the territory of the Republic of Kazakhstan, the taxpayer shall submit to the tax authority no later than the 20th day of the month following the tax period - the month of registration of imported goods (leasing items), simultaneously with the application for the import of goods and payment of indirect taxes, the documents provided for in subparagraphs 1) - 4) of part two of this paragraph.

      Subsequently, the taxpayer shall submit to the tax authority no later than the 20th day of the month following the tax period - the month of the payment period provided for by the leasing agreement (contract), simultaneously with the application for the import of goods and payment of indirect taxes, the documents (copies thereof) provided for by subparagraph 1) of part two of this paragraph.

      The application form for the import of goods and payment of indirect taxes, the rules for its completion and submission shall be approved by the authorized body.

      3. An application for the import of goods and payment of indirect taxes on paper (in four copies) and in electronic form shall be submitted:

      1) by the persons importing goods into the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union with exemption from paying value added tax in accordance with paragraph 2 of Article 451 of this Code and (or) paying value added tax by the offset method in accordance with Article 428 of this Code;

      2) by a taxpayer in case of making changes and additions to the application for the import of goods and payment of indirect taxes, provided for in paragraph 2 of Article 459 of this Code.

      4. When submitting an application for the import of goods and payment of indirect taxes only in electronic form, the documents specified in subparagraphs 1) - 7) of part two of paragraph 2 of this Article shall not be submitted.

      The provision of this paragraph shall not be applied in the cases established by paragraph 3 of this Article.

      5. Value added tax on imported goods shall be paid at the location (residence) of taxpayers no later than the 20th day of the month following the tax period.

      In case of an upward change in the price of imported goods in accordance with paragraph 8 of Article 444 of this Code, the value added tax on imported goods shall be paid no later than the 20th day of the month following the month in which the parties to the agreement (contract) changed the price of imported goods.

      6. The tax period for the calculation and payment of indirect taxes when importing goods, including goods that are products of processing of raw materials supplied by customer, goods (leasing items) under leasing agreements (contracts) into the territory of the Republic of Kazakhstan from the territory of member states of the Eurasian Economic Union shall be the calendar month in which such imported goods are registered or the payment due date stipulated by the leasing agreement (contract) comes.

      In this case, the fulfillment of the tax obligation during the tax period shall be allowed.

      7. Confirmation by the tax authorities of the fact of payment of value added tax on imported goods in the application for the import of goods and payment of indirect taxes by putting down an appropriate mark or a reasoned refusal to confirm shall be carried out in the cases and in the manner provided by the authorized body.

      According to applications submitted on paper and in electronic form, confirmation of the fact of payment of value added tax shall be carried out by the tax authority within ten working days from the date of receipt of the application on paper by putting an appropriate mark on such an application.

      According to applications submitted in accordance with paragraph 4 of this Article, confirmation of the fact of payment of value added tax shall be carried out by the tax authority within three working days from the date of receipt of the application in electronic form by sending a notification to the taxpayer confirming the fact of payment of indirect taxes in electronic form.

      8. According to applications submitted on paper and in electronic form, the refusal to confirm the fact of payment of value added tax shall be made by the tax authority within ten working days from the date of receipt of the application on paper by sending a reasoned refusal to the taxpayer on paper.

      According to applications submitted in accordance with paragraph 4 of this Article, a refusal to confirm the fact of payment of value added tax shall be made by the tax authority within three working days from the date of receipt of the application in electronic form by sending a reasoned refusal to the taxpayer in electronic form.

      9. In the cases specified in paragraph 8 of this Article, the taxpayer shall be obliged to submit to the tax authority an application for the import of goods and payment of indirect taxes with the elimination of violations within fifteen calendar days from the date of receipt of a reasoned refusal.

      10. In case of an upward change in the price of imported goods in accordance with paragraph 8 of Article 444 of this Code, an application for the import of goods and payment of indirect taxes in electronic form shall be submitted no later than the 20th day of the month following the month in which the parties to the agreement (contract) changed the price of imported goods.

      In this case, the application for the import of goods and payment of indirect taxes reflects the changed value of the purchased imported goods.

      The documents confirming the increase in the price of imported goods shall be: an agreement (contract) on price changes, an additional invoice, which contains the changed value for taxable imports and value added tax (if the submission (extract) of an invoice is provided for by the legislation of a member state of the Eurasian Economic Union), and (or) another document confirming the change in the price of imported goods.

      Footnote. Article 456 is in the wording of the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021).

Article 457. The order for VAT calculation and payment in case of export of goods in the Eurasian Economic Union

      1. Is excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021).

      2. In case of receipt of electronic applications for importation of goods and payment of indirect taxes from tax authorities of the member states of the Eurasian Economic Union, whose taxpayers imported goods, a tax authority of the Republic of Kazakhstan shall notify a taxpayer of the Republic of Kazakhstan, who exported the goods, of the receipt of such an application.

      The notification, specified in this paragraph, shall be sent within ten business days of the receipt of such an application in the form established by the authorized body.

      3. If the tax authority of the Republic of Kazakhstan does not receive an application for the import of goods and payment of indirect taxes in electronic form within one hundred and eighty calendar days from the date of turnover on the sale of goods when they are exported, on the sale of works, services in the event of works on the processing of raw materials supplied by customer, the payer of the value added tax specified in subparagraph 1) of paragraph 1 of Article 367 of this Code shall be obliged to pay the tax at the rate established by paragraph 1 of Article 422 of this Code within the period provided for by Article 425 of this Code.

      A tax authority accrues VAT amounts indicated in this paragraph in the manner determined by the authorized body.

      4. In case of untimely and incomplete payment of VAT amount calculated in accordance with paragraph 3 of this article, a tax authority applies methods of ensuring the fulfillment of an overdue tax obligation and takes measures of enforced collection in the manner prescribed by this Code.

      5. In cases of receipt of an electronic application for importation of goods and payment of indirect taxes by a tax authority of the Republic of Kazakhstan after expiration of the period provided for in paragraph 3 of this article, the paid VAT amounts shall be offset and returned in accordance with Articles 101 and 102 of this Code.

      In this case, the paid penalty amounts accrued in accordance with paragraph 4 of this article are not refundable.

      Footnote. Article 457 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021).

Article 458. Withdrawal of an application for importation of goods and payment of indirect taxes in case of import of goods in the Eurasian Economic Union

      1. An application for the import of goods and payment of indirect taxes shall be subject to withdrawal from the tax authorities by the taxpayer independently, as well as on the basis of a tax application for the withdrawal of tax reporting submitted by the taxpayer to the tax authority at the location (residence) of the taxpayer.

      2. The withdrawal of an application for the import of goods and payment of indirect taxes shall be carried out by the taxpayer independently in case of making changes and additions to the information previously indicated in the application for the import of goods and payment of indirect taxes that do not affect the size of the tax base for calculating the amounts of indirect taxes.

      3. The withdrawal of an application for the import of goods and payment of indirect taxes shall be made by the taxpayer by filing a tax application with the tax authority in the following cases:

      1) erroneous submission of an application for the import of goods and payment of indirect taxes;

      2) establishment of the fact of absence of goods import by the tax authority;

      3) making changes and additions to the information previously indicated in the application for the import of goods and payment of indirect taxes that affect the size of the tax base for calculating the amounts of indirect taxes, including in the cases provided for in paragraphs 2 and 3 of Article 459 of this Code.

      4. The withdrawal of an application for the import of goods and payment of indirect taxes shall be made by one of the following methods:

      1) removal from the central node of the system for receiving and processing tax reporting, which is applied on applications for the import of goods and payment of indirect taxes, submitted erroneously or submitted for imported goods that were fully returned due to inadequate quality and (or) configuration, and also when the tax authority establishes the fact of absence of goods import.

      For the purposes of part one of this subparagraph, an application for the import of goods and payment of indirect taxes shall be considered erroneously submitted if the obligation to submit such an application is not provided for by this Code;

      2) replacement, in which amendments and additions to the application for the import of goods and payment of indirect taxes shall be made by the taxpayer by withdrawing the previously submitted application with the simultaneous submission of a new application;

      3) changes in case of sending an application for the import of goods and payment of indirect taxes to a tax authority not at the place of location (residence).

      For the purposes of subparagraphs 2) and 3) of part one of this paragraph, when withdrawing an application for the import of goods and payment of indirect taxes by replacing or changing in the personal accounts of the taxpayer, the tax authority at the place of registration shall reverse the amounts reflected in the withdrawn application for the import of goods and payment of indirect taxes, with subsequent reflection in the personal account of data on the application for the import of goods and payment of indirect taxes, taking into account the declared amendments and (or) additions.

      5. A taxpayer is not allowed to introduce amendments and additions to an application for importation of goods and payment of indirect taxes for:

      1) a taxable period under audit - within the period of comprehensive audits and thematic audits with respect to VAT and excise duties specified in a tax audit prescription;

      2) a taxable period complained of - within the period of submission and consideration of a complaint about an audit findings report with account of the renewal term for filing a complaint about VAT and excise duties specified in the taxpayer’s complaint.

      6. The procedure for withdrawing an application for importation of goods and payment of indirect taxes shall be determined by the authorized body.

      Footnote. Article 458 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021).

Article 459. The order for adjusting VAT amounts paid in case of import of goods

      1. In case of a partial and (or) complete return of goods imported into the territory of the Republic of Kazakhstan from the territory of member states of the Eurasian Economic Union, due to inadequate quality and (or) completing before the expiration of the month in which such goods were imported, reflection of information on such goods in the application for the import of goods and payment of indirect taxes shall not be made.

      2. In case of a partial return of goods due to inadequate quality and (or) completing after the expiration of the month in which such goods were imported, information on such goods shall be reflected in the application for the import of goods and payment of indirect taxes submitted instead of the withdrawn application.

      3. In case of full return of goods due to inadequate quality and (or) completing after the expiration of the month in which such goods were imported, the application for the import of goods and payment of indirect taxes submitted for such goods shall be withdrawn by the deletion method in accordance with subparagraph 1) of paragraph 3 Article 458 of this Code.

      4. For the purposes of this article, documents proving full and (or) partial return of goods imported in the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union, because of their low quality and (or) incomplete set, are as follows:

      1) a claim agreed on by an exporting taxpayer and an importing taxpayer, which contains information on the quantity of imported goods subject to return due to their low quality and (or) incomplete set;

      2) certificates of acceptance and transfer of goods (in case of no transportation of returned goods);

      3) transport (shipping) documents (in case of transportation of returned goods);

      4) certificates of destruction (in case of destruction of goods).

      Copies of the documents specified in this paragraph shall be submitted on paper to the tax authority simultaneously with the documents provided for in subparagraphs 1) - 7) of part two of paragraph 2 of Article 456 of this Code.

      5. Not subject to VAT is:

      1) loss of goods incurred by a taxpayer within the limits of natural loss standards established by the legislation of the Republic of Kazakhstan;

      2) deterioration of goods as a result of natural and man-made disasters.

      For the purposes of this article, the loss of goods shall be understood to mean an event resulting in the destruction or loss of goods. Deterioration of goods means the downgrading of all or some characteristics (properties) of the goods, as a result of which this product cannot be used for the purposes of taxable turnover.

      Footnote. Article 459 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021).

SECTION 11. EXCISE DUTIES Chapter 51. GENERAL PROVISIONS

Article 460. Application of excise duties

      Excise duties are imposed on goods produced in the territory of the Republic of Kazakhstan and imported in the territory of the Republic of Kazakhstan, specified in Article 462 of this Code.

Article 461. Payers

      1. Payers of excise duties are individuals and legal entities that:

      1) produce excisable goods in the territory of the Republic of Kazakhstan;

      2) import excisable goods in the territory of the Republic of Kazakhstan;

      3) carry out wholesale, retail sale of gasoline (except for aviation fuel) and diesel fuel in the territory of the Republic of Kazakhstan;

      4) realize excisable goods, specified in subparagraphs 5)- 7) of part one of Article 462 of this Code, which were confiscated, are ownerless, were inherited by the state and transferred into state ownership free of charge in the territory of the Republic of Kazakhstan, and for which an excise duty in the territory of the Republic of Kazakhstan has not been paid in accordance with the legislation of the Republic of Kazakhstan;

      5) realize assets subject to excise duty, specified in Article 462 of this Code,and for which an excise duty in the territory of the Republic of Kazakhstan has not been paid in accordance with the legislation of the Republic of Kazakhstan;

      6) assemble (complete a set of) excisable goods, provided for by subparagraph 6) of part one of Article 462 of this Code.

      2. Payers of excise duties are also individuals importing excisable goods from the territory of the member states of the Eurasian Economic Union for business purposes.

      The criteria for classifying excisable goods as those imported for business purposes are established by the authorized body.

      3. Non-resident legal entities and their structural units are also payers of excise duties with account of the provisions of paragraph 1 of this article.

      4. Authorized state bodies realizing excisable goods, specified in subparagraphs 5), 6) and 7) part one of Article 462 of this Code, which were confiscated, are ownerless, were inherited by the state and transferred into state ownership free of charge, allocating material assets to and releasing them from the state material reserve in the territory of the Republic of Kazakhstan are not payers of excise duties.

Article 462. The list of excisable goods

      Unless otherwise established by this article, excisable goods are:

      1) all types of alcohol;

      2) alcohol products;

      3) tobacco products;

      4) heated tobacco products, nicotine-containing liquids for e-cigarettes;

      5) gasoline (except for aviation), diesel fuel, gasohol, benzanol, nefras, light hydrocarbons mixture, ecological fuel;

      6) motor vehicles for the transport of 10 or more people with an engine having a capacity greater than 3000 cc, except for minibuses, buses and trolleybuses;

      passenger cars and other motor vehicles with an engine capacity of more than 3000 cubic centimeters (except for cars with manual control or a manual control adapter specially designed for persons with a disability);

      motor vehicles on car chassis with a cargo platform and a driver's cabin separated from the cargo compartment by a rigid stationary partition, with an engine capacity of more than 3000 cubic centimeters (except for vehicles with manual control or a manual control adapter specially designed for persons with a disability);

      7) crude oil, gas liquid;

      8) alcohol-containing medical products registered as medicinal products in accordance with the legislation of the Republic of Kazakhstan.

      The authorized body for trade regulation approves an additional list of imported goods that will be subject to excise duties in the country of origin in the manner determined by the Government of the Republic of Kazakhstan.

      The rates of excise duties on goods indicated in the additional list of imported goods, determined in accordance with part two of this article, are set by the Government of the Republic of Kazakhstan pursuant to proposals from the authorized body for trade regulation.

      Footnote. Article 462 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2022); dated 11.07.2022 №135-VII (shall be enforced from 01.01.2022).

Article 463. Excise duty rates

      1. Excise duty rates are set in absolute terms per unit of measurement in physical terms.

      1-1. The amount of excise tax on excisable goods for which combined tax rates are established (consisting of a fixed (specific) and ad valorem (as a percentage) tax rate) shall be calculated as the amount obtained by adding the amounts of excise calculated as the product of a fixed (specific) tax rate and the volume of sold (transferred, imported) excisable goods in physical terms, and as a percentage of the maximum retail price of such goods corresponding to the ad valorem (as a percentage) tax rate.

      2. The rates of excise duties on alcohol products shall be approved in accordance with paragraph 1 of this article or depending on the volume of anhydrous (one hundred percent) alcohol in it.

      3. For all types of alcohol and wine with bulk, excise rates are differentiated depending on the purposes of further use of alcohol and wines with bulk.

      4. The amount of an excise duty is calculated using the following rates:

      The table of subparagraph 1) is subject to amendments by the Law of the Republic of Kazakhstan dated 12.12.2023 45-VIII (shall be enforced from 01.01.2025).

      1) for excisable goods specified in subparagraphs 1) – 4), 6), 7) and 8) of part one of Article 462 of this Code:

Item №

Code of Commodity Nomenclature forForeign Economic Activity of the Eurasian Economic Union

Types of excisable goods

Excise duty rates (in tenge per unit of measurement)

1

2

3

4

1.

of 2207
 

Undenatured ethyl alcohol with an alcohol concentration of 80 volume percent or more (except for undenatured ethyl alcohol sold or used for the production of alcoholic products sold to state medical institutions within established quotas), ethyl alcohol and other denatured alcohols, of any concentration (except for ethyl alcohol (ethanol) ) denatured fuel alcohol (not colorless, colored) for consumption on the domestic market)

KZT 600 /liter
 

2.

of 2207

Denatured fuel ethyl alcohol (ethanol) (not colorless, dyed for domestic consumption)

1,0 tenge/liter

3.

of 2208

Undenatured ethyl alcohol, alcohol tinctures and other alcoholic drinks with an alcohol concentration of less than 80 percent by volume (except for undenatured ethyl alcohol sold or used for the production of alcoholic products and sold to state medical institutions within established quotas), ethyl alcohol and other denatured alcohols of any concentration ( except for ethyl alcohol (ethanol) denatured fuel alcohol (not colorless, colored) for consumption on the domestic market)

KZT 2550 /liter of 100 % alcohol

3-1.

of 2208
 

Ethyl alcohol, undenatured, sold or used for medicinal and pharmaceutical preparations

KZT 600 /liter of 100% alcohol
 

4.

of 2207

Undenatured ethyl alcohol with 80 or more volume percent of alcohol, realizable or used for production of alcohol products

0 tenge/liter

5.

of 2208

Undenatured ethyl alcohol, alcohol tinctures and other alcoholic beverages with less than 80 volume percent of alcohol, realizable or used for production of alcohol products

75 tenge/liter 100% alcohol

6.

of 3003, 3004

Alcohol-containing medicinal products registered as medicinal products in accordance with the legislation of the Republic of Kazakhstan

500 tenge/liter
100% alcohol

7.

from 2205, 2206 00 and 2208

Alcohol products (except for cognac, brandy, wine, wines with bulk, brewing products)

2550 tenge/litre 100 % of alcohol

8.

of 2208

Cognac, brandy

KZT 1000 /liter of 100% alcohol

9.

from 2204

Wine

35 tenge/litre

10.

from 2204

Wine with bulk (except for the ethyl alcohol and alcoholic products sold or used for the production)

170 tenge/litre

11.

from 2204

Wine with bulk sold or used for the production of ethyl alcohol and alcohol products

0 tenge/litre

12.

2203 00

Brewery products

79 tenge/litre

13.

2202 90 100 1

Brewery products with volumetric ethyl alcohol content of not more than 0.5 percent

0 tenge/litre

14.

of 2402

Filtered cigarettes

KZT 15 900 /1 000 pcs

15.

of 2402

Unfiltered cigarettes, papirosas

KZT 15 900 /1 000 pcs

16.

of 2402

Cigarillos

KZT 15 900 /1 000 pcs

17.

of 2402

Cigars

750 tenge/item

18.

of 2403
 

Pipe, smoking, chewing, sucking, sniffing, hookah and other tobacco, packaged in consumer packaging and intended for final consumption, with the exception of pharmaceutical products containing nicotine

KZT 14 150 /kg
 

19.

of 2709 00

Crude oil, gasliquid

0 tenge/ton

20.

of 8702

Motor vehicles designed to transport 10 or more people, with an engine having a capacity greater than 3000 cc., except for minibuses, buses and trolleybuses

100 tenge/cc

of 8703

Cars and other motor vehicles primarily intended for carrying people, with an engine capacity over 3,000 cubic centimeters (except vehicles with manual control or manual control adapter specially designed for persons with a disability)

of 8704

Motor vehicles on car chassis with a cargo platform and a driver's cabin separated from the cargo compartment by a rigid stationary partition, with an engine capacity of more than 3,000 cubic centimeters (except vehicles with manual control or manual control adapter specially designed for persons with a disability)

21.

of 2403, 2404

Products with heated tobacco (heated tobacco stick, heated tobacco capsule and others)

KZT 11 130 /1 000 pcs

22.

of 2404

Nicotine-containing liquid in cartridges, tanks and other containers for use in electronic cigarettes

KZT 55 /milliliter of liquid

      2) the rates of excise duties on excisable goods, specified in subparagraph 5) of part one of Article 462 of this Code, shall be approved by the Government of the Republic of Kazakhstan.

      Note.

      The nomenclature of goods is identified by a code of the single Commodity Nomenclature for Foreign Economic Activity of the Eurasian Economic Union and (or) the name of the goods.

      Footnote. Article 463 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021); dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022); dated 11.07.2022 № 135-VII (shall be enforced from 01.01.2023); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2024)

Chapter 52. TAXATION OF EXCISABLE GOODS PRODUCED, REALIZABLE IN THE REPUBLIC OF KAZAKHSTAN

Article 464. Taxable item

      1. Subject to excise duty are:

      1) transactions committed by an excise duty payer for excisable goods produced and (or) extracted and (or) dispensed by him/her/it, such as:

      sale of excisable goods;

      transfer of excisable goods that are customer-supplied materials for processing;

      transfer of excisable goods that are a product of the processing of customer-supplied raw materials and materials, including excisable ones;

      a contribution to the authorized capital;

      use of excisable goods in case of in-kind payment, except for cases of in-kind transfer of excisable goods as payment of the mineral extraction tax, the export rent tax;

      shipment of excisable goods by a manufacturer to its structural units;

      use of produced and (or) extracted and (or) dispensed excisable goods by a manufacturer for his/her/its own industrial needs and for own production of excisable goods;

      transportation of excisable goods by a manufacturer from the production facility address, specified in his/her/its license;

      2) wholesale of gasoline (except for aviation), diesel fuel, gasohol, benzanol, nefras, a mixture of light hydrocarbons and ecological fuel;

      3) retail sales of gasoline (except for aviation), diesel fuel, gasohol, benzanol, nefras, a mixture of light hydrocarbons and ecological fuel;

      4) sale of assets subject to excise duty, which were confiscated and (or) are ownerless, were inherited by the state and transferred into state ownership free of charge;

      5) damage to, loss of excisable goods;

      6) import of excisable goods in the territory of the Republic of Kazakhstan.

      2. Damage, loss of identification means, accounting and control marks is considered as the sale of excisable goods.

      3. Exempt from excise duty is:

      1) export of excisable goods, if it meets the requirements established by Article 471 of this Code;

      2) ethyl alcohol within the quotas determined by the authorized state body for control of the production and circulation of ethyl alcohol and alcoholic products, distributed to state healthcare organizations that have notified of commencement of their activities in the established procedure;

      3) the excisable goods specified in paragraph 2 of Article 172 of this Code, subject to re-labeling with accounting and control marks of a new sample, if the excise tax was previously paid for the indicated goods;

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

      5) identification means withdrawn from circulation due to defects, loss, damage, accepted by the tax authorities on the basis of a write-off and destruction act.

      Footnote. Article 464 as amended by Law of the Republic of Kazakhstan № 211-VI dated December 28, 2018 (shall be enforced upon expiry of ten calendar days after the day of its first official publication); dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2022); dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022); dated 11.07.2022 №135-VII (shall be enforced from 01.01.2022); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2024).

Article 465. Transaction date

      1. Unless otherwise provided for by this article, in any case, the transaction date is the day of shipment (transfer) of excisable goods to a recipient.

      2. If a manufacturer sells own-produced excisable goods through the network of his/her/its structural units, the transaction date is the day of shipment of goods to structural units of the legal entity.

      3. In case of transfer of excisable goods that are customer-supplied raw materials, the transaction date is the day the said goods are transferred to a contractor (processor).

      When manufacturing excisable goods, specified in subparagraph 5) of Article 462 of this Code, which are a product of the processing of customer-supplied raw materials, the transaction date is the day of transfer of manufactured excisable goods to the customer, specified in a document issued in accordance with the legislation of the Republic of Kazakhstan on accounting and financial reporting. The transfer of manufactured excisable goods to a customer shall be understood to mean actual shipment of excisable goods in kind by filling road tankers and (or) tank cars or flowing through a pipeline to an oil supplier’s container or a filling station, which he/she/it owns or possesses on other legal grounds, confirmed by certificates of acceptance and delivery.

      A time period for the processing of excisable customer-supplied raw materials, exported from the territory of the Republic of Kazakhstan into the territory of a member state of the Eurasian Economic Union, as well as those imported into the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union, is determined in accordance with the conditions of an agreement (contract) on (for) the processing of customer-supplied raw materials and may not exceed two years from the date of recognition of customer-supplied raw materials in accounting records and (or) their shipment.

      In case of a failure to observe the time limits set for the processing of customer-supplied raw materials, the estimated volume of a product of processing in accordance with the conditions of the agreement (contract) shall be an excisable item at rates approved by the Government of the Republic of Kazakhstan.

      In case of importation (exportation) of customer-supplied raw materials for processing by a taxpayer of the Republic of Kazakhstan, it is required to present a statement of obligation to export (import) products of processing, and also a statement of its fulfillment in accordance with the procedure, in the form and within the time limits approved by the authorized body in coordination with the central authorized body for state planning.

      4. If excisable goods are used for own industrial needs and own production of excisable goods, the transaction date is the day of transfer of the said goods for such use.

      5. In case of transportation of excisable goods by a manufacturer from his/her/its production facility address, the transaction date is the day of movement of excisable goods from the production facility address indicated in the license.

      6. In the case of damage to excisable goods, excise stamps, accounting and control marks, the date of operation is the day of drawing up an act on writing off damaged excisable goods, an act on the write-off and destruction of identification means, accounting and control marks or a decision on their further use in production process.

      In case of loss of excisable goods, excise stamps, accounting and control marks, the date of operation is the day when the loss of excisable goods, excise stamps, and accounting and control marks occurred.

      7. In case of import of excisable goods in the territory of the Republic of Kazakhstan from the territory of another member state of the Eurasian Economic Union, the transaction date is that of the taxpayer’s recognition of imported excisable goods in his/her/its accounting records.

      At the same time, for the purposes of this section, the date of acceptance for registration of imported excisable goods shall be the date of posting such goods in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

      Footnote. Article 465 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2018); dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022).

Article 466. Tax base

      The tax base for excisable goods shall be defined as the volume (quantity) of excisable goods produced, sold in kind.

      For gasoline (except for aviation fuel), diesel fuel, gasohol, benzanol, nefras, a mixture of light hydrocarbons and ecological fuel, which are products of tolling raw materials processing, the tax base shall be determined as the volume (quantity) of transferred excisable goods in physical terms.

      Footnote. Article 466 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2022); dated 11.07.2022 №135-VII (shall be enforced from 01.01.2022).

Article 467. Features of taxation of all types of alcohol and wines with bulk in case of establishment of different rates

      Footnote. The title of Article 467 as amended by the Law of the Republic of Kazakhstan dated 20.12.2021 № 85-VII (enforced from 01.01.2022).

      1. In the case of establishing in accordance with paragraph 3 of Article 463 of this Code of different excise rates for all types of alcohol and wine with bulk, the tax rate is determined separately for operations taxed at the same rates.

      2. When using alcohol and wine with bulk, purchased by manufacturers of alcoholic beverages with an excise tax at a rate below the base rate is not for the production of ethyl alcohol and (or) alcohol products, the amount of excise tax on this alcohol and wine with bulk is subject to recalculation and payment to the budget under the basic rate of excise tax, established for all types of alcohol and wine with bulk sold to persons who are not manufacturers of alcoholic products. Recalculation and payment of excise taxes are made by the recipient of alcohol or wine with bulk.

      3. The provisions of paragraph 2 of this article shall also apply in case of misuse of alcohol purchased for the production of medicinal and pharmaceutical products and the provision of medical services. Payers of the excise duty on this alcohol are manufacturers of medicinal and pharmaceutical products and state medical establishments that received alcohol without excise duty.

      Footnote. Article 467 as amended by the Law of the Republic of Kazakhstan dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022).

Article 468. Damage to, loss of excisable goods

      1. In case of damage, loss of excisable goods produced in the territory of the Republic of Kazakhstan and imported, and also brought into the customs territory of the Eurasian Economic Union, the excise duty shall be paid in full, except for cases arising as a result of emergency situations and (or) during the state of emergency.

      This provision is also applied in case of damage to, loss of gasoline (except for aviation fuel), diesel fuel purchased for subsequent sale.

      2. For the purposes of this article:

      1) damage to excisable goods shall be understood to mean deterioration of all or some qualities (properties) of the goods, also at any technological stage of their production;

      2) loss of excisable goods shall be understood to mean an event, as a result of which goods were destroyed or lost, also at any technological stage of their production;

      The loss of excisable goods, incurred by a taxpayer within standard natural losses established by the legislation of the Republic of Kazakhstan, as well as losses within the limits set by regulatory and technical documentation of a manufacturer, is not considered to be a loss.

      Footnote. Article 468 as amended by the Law of the Republic of Kazakhstan dated 11.07.2022 №135-VII (shall be enforced from 01.01.2022).

Article 469. Damage, loss of identification means, accounting and control marks

      Footnote. The title of Article 469 as amended by the Law of the Republic of Kazakhstan dated 20.12.2021 № 85-VII (effective from 01.01.2022).

      1. Unless otherwise provided by this article, in case of damage, loss of means of identification, accounting and control marks, excise tax is paid in the amount of the declared assortment.

      The calculation of excise tax on damaged or lost (including stolen) accounting and control marks intended for labeling alcoholic products in accordance with Article 172 of this Code is made based on the established rates applied to the volume of the container (tare) indicated on the mark.

      2. In case of damage, loss of identification means issued upon import of tobacco products, accounting and control marks, the paid excise amounts are subject to recalculation in the following cases:

      1) damage, loss of identification means, accounting and control stamps resulted from emergency situations and (or) during the state of emergency;

      2) the damaged means of identification, accounting and control marks are accepted by tax authorities on the basis of an act of write-off and destruction.

      3. In case of damage, loss of identification means issued for tobacco products, excise tax is not paid in the following cases:

      1) damage, loss of identification means arose as a result of emergency situations and (or) during the state of emergency;

      2) the damaged means of identification were accepted by the tax authorities on the basis of the act of write-off and destruction.

      Footnote. Article 469 as amended by the Law of the Republic of Kazakhstan dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022); dated 11.07.2022 №135-VII (shall be enforced from 01.01.2022).

Article 470. Criteria for referring gasoline (except for aviation), diesel fuel, gasohol, benzanol, nefras, a mixture of light hydrocarbons and ecological fuel to wholesale and retail sales carried out on the territory of the Republic of Kazakhstan

      Footnote. The title as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2022); dated 11.07.2022 №135-VII (shall be enforced from 01.01.2022).

      1. The sale of gasoline (except for aviation fuel), diesel fuel, gasohol, benzanol, nefras, a mixture of light hydrocarbons and ecological fuel shall be referred to a wholesale sale, if under a purchase and sale (exchange) contract the buyer undertakes to accept the specified excisable goods and use them for further sale, provided that the suppliers under this contract of sale (exchange) are:

      1) a manufacturer of gasoline (except for aviation), diesel fuel, gasohol, benzanol, nefras, a mixture of light hydrocarbons and ecological fuel;

      2) an oil supplier that has received gasoline (except for aviation fuel), diesel fuel, gasohol, benzanol, nefras, a mixture of light hydrocarbons and (or) ecological fuel as a result of processing of tolling raw materials owned by him for the purpose of their further sale;

      3) a taxpayer who is registered for certain types of activities in accordance with Article 88 of this Code and who brought (including imports) into the territory of the Republic of Kazakhstan his own gasoline (except for aviation), diesel fuel, gasohol, benzanol, nefras, a mixture of light hydrocarbons and (or) ecological fuel for the purpose of their further sale.

      The wholesale sales also scope the shipment of gasoline (except for aviation fuel), diesel fuel, gasohol, benzanol, nefras, a mixture of light hydrocarbons and ecological fuel to structural units of a legal entity for further sale.

      2. The scope of retail sales of gasoline (except for aviation fuel), diesel fuel, gasohol, benzanol, nefras, a mixture of light hydrocarbons and ecological fuel includes the following operations carried out by the suppliers specified in paragraph 1 of this article:

      1) the sale, as well as transfer by the producer of petroleum products made from tolling raw materials and materials supplied by the manufacturer, gasoline (except for aviation), diesel fuel, gasohol, benzanol, nefras, a mixture of light hydrocarbons and ecological fuel to persons for their production needs;

      2) sale of gasoline (except for aviation fuel), diesel fuel, gasohol, benzanol, nefras, a mixture of light hydrocarbons and ecological fuel to individuals;

      3) the use for own production needs of gasoline produced or purchased for further sale of gasoline (except for aviation), diesel fuel, gasohol, benzanol, nefras, a mixture of light hydrocarbons and ecological fuel.

      Footnote. Article 470 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2022); dated 11.07.2022 №135-VII (shall be enforced from 01.01.2022).

Article 471. Confirmation of export of excisable goods

      1. Documents confirming the export of excisable goods are as follows:

      1) an agreement (contract) on (for) the supply of exported excisable goods;

      2) a goods declaration or a copy thereof, certified by a customs body, bearing the mark of the customs body that released excisable goods under the customs export procedure.

      In case of export of excisable goods under the customs export procedure through the trunk pipeline system or under the procedure for incomplete periodic declaration, the export is confirmed by full declaration of goods bearing the mark of the customs body that carried out the customs declaration procedure;

      3) copies of shipping documents bearing the mark of a customs body located at a checkpoint at the customs border of the Eurasian Economic Union.

      In case of export of excisable goods under the customs export procedure through the trunk pipeline system, a certificate of goods’ acceptance and delivery is presented instead of copies of shipping documents;

      4) payment documents and a bank statement confirming actual receipt of earnings from the sale of excisable goods to the taxpayer’s bank accounts in the Republic of Kazakhstan, opened in accordance with the legislation of the Republic of Kazakhstan.

      2. When exporting excisable goods to the member states of the Commonwealth of Independent States (except for the member states of the Eurasian Economic Union), with which the Republic of Kazakhstan concluded international treaties providing for the exemption of the export of excisable goods from excise duty, an additional document confirming the export of excisable goods is a goods declaration registered in the country of import of excisable goods,which were exported from the customs territory of the Republic of Kazakhstan under the customs export procedure.

      3. When exporting excisable goods to the territory of a member state of the Eurasian Economic Union, in order to confirm the validity of exemption from excise duties in accordance with paragraph 3 of Article 464 of this Code, a taxpayer shall submit to the tax authority at the location the documents, specified in Article 447 of this Code, except for those specified in subparagraph 4) of paragraph 1 of Article 447 of this Code, along with an excise duty declaration.

      In this case, a taxpayer has the right to submit these documents, except for the excise duty declaration, to the tax authority within one hundred and eighty calendar days of the transaction date.

      4. A goods declaration in the form of an electronic document, about which tax authorities have a notification in their information systems from customs bodies concerning actual exportation of goods, is also a document confirming the export of excisable goods. If a goods declaration is in the form of an electronic document provided for in this paragraph, it is not required to submit documents specified in subparagraph 2) of paragraph 1 of this article;

      5. If the export sale of excisable goods in accordance with paragraphs 1, 2 and 3 of this article is not confirmed, such a sale shall be subject to excise duty in accordance with the procedure established by this Section for the sale of excisable goods in the territory of the Republic of Kazakhstan.

      6. In case of confirmation of the export sale of excisable goods after expiration of the time limits set by paragraph 3 of this article, the amounts of excise duties, paid in accordance with paragraph 5 of this article, shall be offset and returned in accordance with Articles 101 and 102 of this Code.

      At the same time, the paid amount of a penalty accrued in connection with a failure to confirm the export sale of excisable goods to the territory of a member state of the Eurasian Economic Union is not subject to return.

Article 472. Calculation of the excise duty amount

      The amount of an excise duty is calculated by applying the established excise rate to the tax base.

Article 473. Tax base adjustment

      1. Unless otherwise established by this article, the tax base is adjusted within the taxable period, in which excisable goods were returned.

      The size of the tax base is adjusted in accordance with this article on the basis of an additional invoice, in which the amount of an excise duty subject to adjustment is indicated in a separate line, and also bilateral acts confirming a ground for the return of excisable goods, and other documents confirming the occurrence of cases of return specified in an agreement (contract).

      In case of return of excisable goods to their producer at his/her/its production facility address, the size of the tax base is adjusted on the basis of the producer’s shipping documents if excisable goods have been moved by the producer from his/her/its production facility address but have not been sold.

      In case of import of excisable goods from the member states of the Eurasian Economic Union, the size of the tax base is adjusted in accordance with paragraphs 1, 2, 3 and 4 of Article 459 of this Code.

      2. The tax base for excisable goods specified in subparagraphs 2) and 3) of Article 462 of this Code, with the exception of vodka, special vodka and other alcoholic products with a volume fraction of ethyl alcohol of more than fifteen percent shall be adjusted by the manufacturer of the excisable goods for the volume of excisable goods sold for export, in the event that excise tax was previously paid for such excisable goods in connection with its movement carried out by the manufacturer from the address of production specified in the license.

      The tax base specified in this paragraph shall be adjusted in the taxable period, in which such excisable goods were sold for export.

      In this case, the tax base with an allowance for such an adjustment may have a negative value.

      Footnote. Article 473 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2020).

Article 474. Tax deduction

      1. A taxpayer has the right to reduce the amount of an excise duty, calculated in accordance with Article 472 of this Code, by the deductions, specified in this article.

      2. In accordance with this article, amounts of excise duties, paid in the Republic of Kazakhstan, on excisable goods, used as basic raw materials for the production of other excisable goods, shall be allocated to deductibles.

      3. Amounts of excise duties are allocated to deductibles if they were paid:

      1) in the territory of the Republic of Kazakhstan when purchasing or importing excisable goods in the territory of the Republic of Kazakhstan;

      2) for own-produced excisable raw materials;

      3) when transferring excisable goods manufactured from excisable customer-supplied raw materials.

      The amounts of excise duties on all types of alcohol, crude oil, gas liquid are not subject to deduction.

      4. The deduction is made in the amount of an excise duty calculated on the basis of the volume of excisable raw materials actually used for the production of excisable goods in a taxable period.

      5. The amount of an excise duty paid in case of purchasing excisable raw materials in the territory of the Republic of Kazakhstan is deducted given the following documents:

      1) an agreement on sale and purchase of excisable raw materials;

      2) payment documents or a cash receipt ticket together with cash register checks confirming the payment for excisable raw materials;

      3) consignment notes for the delivery of excisable raw materials;

      4) invoices indicating the amount of an excise duty in a separate line;

      5) blending statements (in case of production of alcohol products);

      6) a certificate of assignment of excisable raw materials to production use.

      6. The amounts of excise duties paid on own-produced excisable raw materials are deducted given the following documents:

      1) payment documents or other documents confirming the payment of an excise duty to the state budget;

      2) blending statements (in case of production of alcohol products);

      3) a certificate of assignment of excisable raw materials to production use.

      7. The amount of an excise duty paid in the Republic of Kazakhstan for the import of excisable raw materials in the territory of the Republic of Kazakhstan shall be deducted given the following documents:

      1) an agreement on sale and purchase of excisable raw materials;

      2) payment documents or other documents confirming the payment of an excise duty to the state budget in the course of the customs declaration procedure;

      3) goods declarations of imported excisable raw materials for the import of excisable raw materials into the territory of the Republic of Kazakhstan from the territory of states that are not members of the Eurasian Economic Union or an application for importation of goods and payment of indirect taxes in case of import into the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union;

      4) blending statements (in case of production of alcohol products);

      5) a certificate of assignment of excisable raw materials to production use.

      8. Subject to deduction is also the amount of an excise duty paid for the transfer of excisable goods manufactured in the territory of the Republic of Kazakhstan from excisable customer-supplied raw materials, given the following documents:

      1) an agreement on the processing of customer-supplied raw materials between an owner of excisable customer-supplied raw materials and a processor;

      2) payment documents or other documents confirming the payment of an excise duty to the state budget by the owner of excisable customer-supplied raw materials;

      3) a release note for or a certificate of acceptance and transfer of excisable raw materials.

      9. If the amount of an excise duty, paid by producers of excisable goods when purchasing excisable raw materials in the territory of the Republic of Kazakhstan or importing excisable raw materials, exceeds the amount of an excise duty calculated for excisable goods manufactured from these raw materials, such excess amount is not deductible.

Article 475. Time limits for the payment of an excise duty

      1. Unless otherwise provided for by this Code, excise duties on excisable goods shall be transferred to the state budget on or before the 20th day of the month following a reporting taxable period.

      2. With respect to excisable goods produced from customer-supplied raw materials and materials, an excise duty is paid on the date of transfer of a product to a customer or a person designated by the customer.

      3. In case of transfer of crude oil, gas liquid produced in the territory of the Republic of Kazakhstan for industrial processing, an excise duty is paid on the day of their transfer.

      4. Excise tax on excisable goods, established by subparagraph 2) of part one of Article 462 of this Code, with the exception of wine with bulk and brewing products, is paid by producers of alcoholic products at their choice:

      until receipt of accounting and control marks;

      on the day of shipment (transfer) of excisable goods in case of submission of an obligation on the intended use of accounting and control marks in accordance with Article 172 of this Code.5. Tax authorities confirm the payment of an excise duty on excisable goods, imported from the territory of the member states of the Eurasian Economic Union,by affixing an appropriate mark in an application for importation of goods and payment of indirect taxes or substantiate their refusal to confirm it in the manner prescribed by the authorized body.

      Footnote. Article 475 as amended by the Law of the Republic of Kazakhstan dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022).

Article 476. Place of payment of an excise duty

      1. An excise duty is paid at the location of a taxable item, except for the cases specified in paragraphs 2 and 3 of this article.

      2. Excise duty payers engaged in wholesale, retail sales of gasoline (except for aviation fuel) and diesel fuel, pay an excise duty at the location of tax-related items.

      3. In case of import of excisable goods from the territory of the member states of the Eurasian Economic Union, an excise duty is paid at the location (residence) of an excise duty payer.

Article 477. The order for taxpayers’ calculation and payment of an excise duty for structural units, tax-related items

      1. Excise duties are calculated separately (hereinafter in the Section referred to as the excise duty calculation) for transactions subject to excise duty, committed during a taxable period by a structural unit of a legal entity, and also tax-related items.

      The amount of an excise duty payable for a structural unit of a legal entity, and also tax-related items, is determined on the basis of the excise duty calculation.

      2. Excise duty payers are obliged to submit the excise duty calculation to tax authorities at the location of a structural unit of a legal entity, tax-related items, within the time limits established by Article 478 of this Code.

      Excise duty payers having several tax-related items registered by one tax authority produce one excise duty calculation for all items.

      3. A legal entity that is an excise duty payer shall pay an excise duty, including current payments, for its structural units, tax-related items from its personal bank account or delegate this obligation to its structural unit.

      4. Individual entrepreneurs submit the calculation of an excise duty payable for tax-related items at the location of tax-related items.

Article 478. Taxable period and an excise duty declaration

      1. With respect to an excise duty, a taxable period is a calendar month.

      2. Unless otherwise provided for by this article, at the end of each taxable period, excise duty payers are required to submit to the tax authority at the place of their location an excise duty declaration on or before the 15th day of the second month following a reporting taxable period.

      3. Excise duty payers submit excise duty calculations together with an excise duty declaration.

      4. Taxpayers importing excisable goods into the territory of the Republic of Kazakhstan from the territory of member states of the Eurasian Economic Union shall be obliged to submit to the tax authority at the place of location (residence) an application for the import of goods and payment of indirect taxes and other documents in accordance with paragraph 2 of Article 456 of this Code no later than the 20th day of the month following the month of registration of imported excisable goods.

      Footnote. Article 478 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021).

Chapter 53. TAXATION OF IMPORT OF EXCISABLE GOODS

Article 479. Tax base of imported excisable goods

      With respect to excisable goods imported in the territory of the Republic of Kazakhstan, the tax base is defined as the volume, quantity of imported excisable goods in kind.

Article 480. Time limits for the payment of an excise duty on imported excisable goods

      1. Excise duties on excisable goods imported from the territory of states that are not members of the Eurasian Economic Union shall be paid on the day determined by the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan for the payment of customs payments, except for the cases provided for in paragraph 2 of this article, in the manner determined by the authorized body.

      2. Excise tax on imported excisable goods subject to labeling in accordance with Article 172 of this Code is paid before receipt of identification means, accounting and control marks.

      When importing excisable goods indicated in part one of this paragraph, it is necessary to specify the amount of an excise duty and apply the excise rate effective as of the date of import of excisable goods.

      3. Excise duties on excisable goods (except for marked excisable goods) imported from the territory of the member states of the Eurasian Economic Union shall be paid on or before the 20th day of the month following the month of recognition of the imported excisable goods in accounting records.

      Excise duties on the marked excisable goods are paid within the time limits specified in paragraph 2 of this article.

      4. If excisable goods, imported in the territory of the Republic of Kazakhstan without the payment of excise duties in accordance with the legislation of the Republic of Kazakhstan, are used for purposes other than those in connection with which the exemption is granted or another payment procedure is applied, these excisable goods shall be subject to excise duties in the manner and at the excise duty rates established by Articles 463 and 479 of this Code and by the Government of the Republic of Kazakhstan.

      Footnote. Article 480 as amended by the Law of the Republic of Kazakhstan dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022).

Article 481. Import of excisable goods exempted from excise duty

      1. Excisable goods imported by individuals in compliance with the regulations of the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan are exempted from excise duties.

      2. Imported excisable goods exempted from excise duty are as follows:

      1) those required for the operation of vehicles used for international carriage, while on the road and at intermediate points;

      2) those that turned out to be unfit for the use as products and materials because of their damage before theircrossing the customs border of the Eurasian Economic Union;

      3) those imported for official use by foreign diplomatic missions and equivalent representative offices, as well as for personal use by persons belonging to diplomatic and administrative and technical staff of these missions, including their family members living with them. These goods are exempted from the payment of an excise duty in accordance with international treaties, to which the Republic of Kazakhstan is a party;

      4) those transported across the customs border of the Eurasian Economic Union, exempted from excise duties in the territory of the Republic of Kazakhstan within the frames of the customs procedures established by the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan, except for the customs procedure for release for domestic consumption;

      5) alcohol-containing medicinal products (except for balsams), registered in accordance with the legislation of the Republic of Kazakhstan.

SECTION 12. SOCIAL TAX Chapter 54. GENERAL PROVISIONS

Article 482. Payers

      1. Social tax payers are:

      1) individual entrepreneurs;

      2) private practice owners;

      3) resident legal entities of the Republic of Kazakhstan, unless otherwise specified in paragraph 3 of this article;

      4) non-resident legal entities operating in the Republic of Kazakhstan through permanent establishments;

      5) non-resident legal entities operating through a structural unit without setting up a permanent establishment.

      2. The social tax is not paid by taxpayers such as:

      1) those applying a special tax regime:

      on the basis of a patent;

      for peasant or farm enterprises;

      retail tax;

      using a special mobile application;

      2) specialized organizations that employ persons with disabilities with musculoskeletal disorders, hearing loss, speech loss, vision loss, meeting the requirements of paragraph 3 of Article 290 of this Code.

      3. By its decision, a resident legal entity has the right to recognizeits structural unit’s simultaneous fulfillment of the obligation for:

      calculation and payment of social tax on taxable items, which are expenses of such a structural unit;

      calculation, withholding and transfer of individual income tax on income subject to taxation at source of payment, which is assessed, paid by such a structural unit.

      The adoption of such a decision by a resident legal entity or its revocation is put into effect from the beginning of the quarter following the quarter, in which such a decision is made.

      If a newly established structural unit is recognized as a social tax payer, the legal entity’s decision on such recognition shall be put into effect from the day of establishment of this structural unit or from the beginning of the quarter following the quarter, in which this structural unit was established.

      Footnote. Article 482 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021); dated 24.06. 2021 № 53-VII (shall be enforced from 01.01.2022).

Article 483. Features of calculation, payment and filing of tax returns on social tax by payers applying special tax regimes

      The calculation, payment and filing of tax returns on social tax are made by payers applying special tax regimes:

      1) for producers of agricultural products - with account of the provisions of Chapter 78 of this Code;

      2) on the basis of a simplified declaration - in accordance with Articles 687 - 689 of this Code.

      The provisions of Articles 484 - 488 of this Code shall not be applied by the payers specified in subparagraph 2) of part one of this article.

Article 484. Taxable item

      1. The object of taxation for persons engaged in private practice and individual entrepreneurs, with the exception of individual entrepreneurs applying a special tax regime on the basis of a simplified declaration shall be the number of employees, including the payers themselves.

      2. A taxable item for the payers, specified in subparagraphs 3), 4) and 5) of paragraph 1 of Article 482 of this Code, are expenses of:

      1) the employer for employment income specified in paragraph 1 of Article 322 of this Code (including the employment income specified in subparagraphs 20), 22), 23) and 24) of paragraph 1 of Article 644 of this Code);

      2) the tax agent for the income of foreign staff specified in paragraph 7 of Article 220 of this Code.

      3. A taxable item shall not include:

      1) mandatory pension contributions to the single accumulative pension fund in accordance with the legislation of the Republic of Kazakhstan;

      2) contributions for compulsory social health insurance in accordance with the legislation of the Republic of Kazakhstan on compulsory social health insurance;

      The introduced amendment to Subparagraph 3) is valid until 01.01.2029 in accordance with the Law of the Republic of Kazakhstan dated 12.26.2018 № 203-VI.

      3) income established in Paragraph 1 of Article 341 of this Code, except for income established in Subparagraph 10) of Paragraph 1 of Article 341 of this Codeas well as income established in Subparagraph 50) of Paragraph 1 of Article 341 of this Code in terms of income of workers who are citizens of the Republic of Kazakhstan;

      4) income provided for in subparagraph 10) of Article 654 of this Code;

      5) payments made with grant funds.

      The provisions of this subparagraph are applied if payments are made under an agreement (contract) concluded with a grantee or with a contractor appointed by the grantee for grant implementation.

      4. If the object of taxation specified in paragraph 2 of this article, determined taking into account paragraph 3 of this article, for a calendar month makes an amount from one tenge to 14-fold monthly calculation index established by the law on the republican budget and effective on the first day of this calendar month, then the object of taxation is determined on the basis of 14-fold monthly calculation index.

      Footnote. Article 484 as amended by the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VI (shall be enforced from 01.01.2019); dated 10.12.2020 № 382-VI (see Article 2 for the procedure of entry into force); dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 485. Tax rates

      1. Unless otherwise provided for by this article, the social tax is calculated at the rate of:

      9.5 percent - from January 1, 2018;

      11 percent - from January 1, 2025.

      2. Individual entrepreneurs and private practice owners calculate the social tax in the amount of 2 times the monthly calculation index established by the law on the national budget and effective as of the date of payment - for themselves and 1 monthly calculation index - for each employee.

      The provision of this paragraph does not apply to:

      1) taxpayers within the period of temporary suspension of their filing of tax returns in accordance with Article 213 of this Code;

      2) individual entrepreneurs applying a special tax regime on the basis of a simplified declaration;

      3) individual entrepreneurs, with the exception of those specified in subparagraph 2) of part two of this paragraph, and persons engaged in private practice who did not receive income in the tax period.

      3. Social tax rates for payers applying a special tax regime on the basis of a simplified declaration are established by Chapter 77 of this Code.

      Footnote. Article 485 as amended by Law of the Republic of Kazakhstan № 241-VI dated 02.04.2019 (shall be enforced since 01.01.2020); dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2018).

Chapter 55. THE ORDER FOR THE TAX CALCULATION AND PAYMENT

Article 486. The order for social tax calculation

      1. The amount of social tax shall be determined by applying the relevant rates established in paragraph 1 of Article 485 of this Code to the object of taxation determined by paragraph 2 of Article 484 of this Code, taking into account the provisions of paragraph 3 of Article 484 of this Code.

      2. Individual entrepreneurs, except for those applying a special tax regime on the basis of a simplified declaration, private practice owners calculate the social tax applying the rates, set in paragraph 2 of Article 485 of this Code, to the item subject to social tax, specified in paragraph 1 of Article 484 of this Code.

      3. The amount of social tax payable to the budget shall be determined as the difference between the calculated social tax and the amount of social contributions calculated in accordance with the Social Code of the Republic of Kazakhstan.

      If the amount of calculated social contributions to the State Social Insurance Fund exceeds the amount of calculated social tax or their amounts are equal, the amount of social tax payable to the budget is considered equal to zero.

      4. Organizations operating in the territory of the “Park of Innovative Technologies” special economic zone shall calculate the social tax with account of the provisions established by paragraph 9 of Article 709 of this Code.

      5. The state body or local executive body, by its decision shall have the right to recognize the simultaneous fulfillment of the obligation by its structural subdivisions and (or) territorial bodies according to:

      calculation and payment of social tax on the objects of taxation that are expenses of structural divisions and (or) territorial bodies subordinate to such a state body or local executive body;

      calculation, withholding and transfer of individual income tax on income subject to taxation at the source of payment, which are accrued, paid to the employees of structural divisions and (or) territorial bodies subordinate to such a state body or local executive body.

      6. The amount of the social tax calculated by state institutions for a taxable period is reduced by the amount of a temporary disability social benefit paid in accordance with the legislation of the Republic of Kazakhstan.

      7. If the amount of the paid social benefit, specified in paragraph 6 of this article, exceeds the amount of the calculated social tax for a taxable period, the excess amount is carried forward to the next taxable period.

      Footnote. Article 486 as amended by the laws of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (see Article 2 for the procedure of entry into force).

Article 487. Payment of the social tax

      1. The social tax shall be paid on or before the 25th day of the month following a taxable period, at the location of the taxpayer.

      2. The social tax on taxable items, which are expenses of a structural (territorial) unit, is paid at the location of such a structural (territorial) unit.

Chapter 56. TAXABLE PERIOD AND TAX DECLARATION

Article 488. Taxable period

      1. A taxable period for the social tax calculation is a calendar month.

      2. A reporting period for drawing up an individual income tax declaration and a social tax declaration is a calendar quarter.

Article 489. Individual income tax and social tax declaration

      1. Anindividual income tax and social tax declaration is submitted to tax authorities at the location on a quarterly basis on or before the 15th day of the second month following a reporting period.

      2. Payers with structural units, not obliged to calculate and pay the social tax, shall submit an annex on the calculation of the social tax amount for such a structural (territorial) unit to an individual income tax and social tax declaration to the tax authority at the location of such a structural (territorial) unit.

SECTION 13. VEHICLE TAX Chapter 57. GENERAL PROVISIONS

Article 490. Taxpayers

      1. Payers of the vehicle tax are individuals having taxable items on the basis of the right of ownership and legal entities having taxable items on the basis of the right of ownership, economic management or operational management, unless otherwise provided for by this article.

      By its decision, a legal entity has the right to recognize its structural unit as an independent payer of the tax on vehicles registered under such a structural unit in accordance with the transport legislation of the Republic of Kazakhstan.

      Unless otherwise established by this article, the decision of a legal entity on such recognition or termination of such recognition shall be enacted from January 1 of the year following the year of adoption of such a decision.

      If a newly established structural unit is recognized as an independent payer of the vehicle tax, the decision of a legal entity on such recognition shall be enacted from the date of establishment of this structural unit or from January 1 of the year following the year of establishment of this structural unit.

      2. A payer of the vehicle tax on taxable items transferred (received) under a financial lease agreement is the lessee.

      3. Unless otherwise established by this article, the vehicle tax shall not be paid by:

      1) legal entities producing agricultural products, specified in Article 697 of this Code, as well as the head and (or) members of a peasant or farm enterprise – with respect to specialized agricultural machinery used in their own production of agricultural products and included in the list approved by the authorized body for the agro-industrial complex development in coordination with the central authorized body for state planning and the authorized body;

      2) the head and (or) members of a peasant or farm enterprise applying a special tax regime for peasant or farm enterprises – with respect to cars and trucks used in activities subject to this special tax regime, within the limits of the following requirements:

      one car with an engine having a capacity up to 2500 cc per one peasant or farm enterprise;

      trucks with a maximum aggregate capacity of engines of 1000 kW per 1000 hectares of arable land (hayfields, pastures), with the 1:1 ratio per one peasant or farm enterprise.

      In addition to the above,if the calculation of the number of vehicles results in more than one unit with the decimal part of 0.5 and greater, this value shall be rounded to the nearest integer, if the decimal part is less than 0.5 - it shall not be rounded.

      If the calculation of the number of trucks results in less than one unit, one truck with the smallest engine capacity is subject to exemption;

      3) state institutions and state secondary education institutions;

      4) public associations of persons with disabilities meeting the requirements of paragraph 1 of Article 289 of this Code - one car with an engine capacity of not more than 3000 cubic centimeters and one bus;

      5) veterans of the Great Patriotic War, veterans equated in benefits to veterans of the Great Patriotic War, and veterans of military operations on the territory of other states, persons awarded orders and medals of the former USSR for selfless work and impeccable military service in the rear during the Great Patriotic War, as well as persons who worked (served) for at least six months from June 22, 1941 to May 9, 1945 and were not awarded orders and medals of the former USSR for selfless work and impeccable military service in the rear during the Great Patriotic War, heroes of the Soviet Union and heroes of Socialist Labor, persons awarded the titles of “Khalyk kaharmany”, “Kazakhstannyn Yenbek Eri”, awarded the Order of Glory of three degrees and the Order “Otan”, mothers of many children, awarded the title “Mother Heroine” or awarded the pendant “Altyn alka” or “ Kumis alka” – with one motor vehicle, which is the object of taxation;

      6) persons with disabilities that have motorized wheelchairs and cars in ownership- one motor vehicle, which is the object of taxation.

      The provisions of subparagraphs 1), 2) and 4) of part one of this paragraph do not apply if such vehicles are provided for use, transferred into trust management or leased out.

      4. The provisions of subparagraphs 5) and 6) of part one of paragraph 3 of this article shall be applied within a taxable period with respect to one motor vehicle (except for a car with an engine capacity greater than 4000 cc, with respect to which registration actions related to the change of the owner of the vehicle were committed by the authorized state body after December 31, 2013) regardless of whether an individual, entitled to apply the provisions of such subparagraphs, belongs to one or more categories specified in them.

      5. If a person, entitled to apply the provisions of subparagraphs 5) and 6) of part one of paragraph 3 of this article, owns several vehicles within a taxable period, these provisions apply to one of these vehicles, on which the largest amount of the tax was calculated.

      6. If within a taxable period the right to apply the provisions of subparagraphs 5) and 6) of part one of paragraph 3 of this article arises or is terminated, such provisions:

      are applied from the 1st day of the month, in which such right arose, until the end of the taxable period or until the 1st day of the month, in which such right is terminated– if the right arises;

      are not applied from the 1st day of the month, in which such right is terminated – if the right is terminated.

      7. The payer of the tax on vehicles transferred by state institutions into trust management is identified in accordance with Article 41 of this Code.

      Footnote. Article 490 as amended by the Law of the Republic of Kazakhstan dated 06.05.2020 № 324-VІ (shall be enforced from 01.01.2020).

Article 491. Taxable items

      1. Taxable items are vehicles, except for trailers registered and (or) recorded in the Republic of Kazakhstan.

      2. Not subject to taxation are:

      1) open-pit 40-plus-ton class dump trucks;

      2) specialized medical vehicles;

      3) sea vessels entered in the international ship register of the Republic of Kazakhstan;

      4) special-purpose vehicles that are subject to the property tax.

Chapter 58. TAX RATES, THE ORDER FOR CALCULATION AND TIME LIMITS FOR PAYMENT OF THE TAX

Article 492. Tax rates

      1. Unless otherwise established by this article, the tax is calculated at the following rates set in monthly calculation indices:

Item №
 

Taxable item

Tax rate (monthly calculation index)

1

2

3

1.

Cars ranging as follows, in terms of engine capacity (cc):


up to 1 100 incl.

1

greater than 1 100 up to 1 500 incl.

2

greater than 1 500 up to 2 000 incl.

3

greater than 2 000 up to 2 500 incl.

6

greater than 2 500 up to 3 000 incl.

9

greater than 3 000 up to 4 000 incl.

15

greater than 4 000

117

2.

Trucks, special-purpose vehicles ranging as follows, in terms of load capacity (without trailers):


upto 1 tonincl.

3

greater than 1 ton up to 1,5 tons incl.

5

greater than 1,5 up to 5 tons incl.

7

greater than 5 tons

9

3

Tractors, self-propelled agricultural, meliorative and road-building machinery and mechanisms, special off-road vehicles and other motor vehicles not for passage on public roads

3

4.

Buses ranging as follows,in terms of the number of seats:


up to 12 passenger seats incl.

9

more than 12 up to 25 passenger seats incl.

14

more than 25 passenger seats

20

5.

Motorcycles, motor scooters, snowmobiles, small vessels ranging as follows, in terms of engine power:


up to 55 kW (75 hp) incl.

1

over 55 kW (75 hp)

10

6.

Motor boats, vessels, tugboats, barges, yachts ranging as follows, in terms of engine power (horsepower):


up to 160 incl.

6

over 160 up to 500 incl.

18

over 500 up to 1 000 incl.

32

over 1 000

55

7.

Aircraft

4 percent of the monthly calculation index per each kW of power

8.

Railway traction rolling stock used:
for riding trains of any category along main lines;
for shunting on main, station and access lines of narrow and (or) wide gauge;
on the tracks of industrial railway transport and not entering main and station lines

1 percent of the monthly calculation index per each kW of total vehicle capacity

Motor-car rolling stock used for the carriage of passengers along main and station lines of narrow and wide gauge, as well as vehicles of urban rail transport

1 percent of the monthly calculation index per each kW of total vehicle power
 

      2. As for cars with an engine capacity greater than 3000 cc produced (manufactured or assembled) in the Republic of Kazakhstan after December 31, 2013 or imported into the territory of the Republic of Kazakhstan after December 31, 2013, the tax is calculated at the following rates set in monthly calculation indices:

Item №

Taxable item

Tax rate (monthly calculation index)

1

2

3

1.

Cars ranging as follows, in terms of engine capacity (cc):


greater than 3 000 up to 3 200 incl.

35

greater than 3 200 up to 3 500 incl.

46

greater than 3 500 up to 4 000 incl.

66

greater than 4 000 up to 5 000 incl.

130

greater than 5 000

200

      3. To calculate the tax, it is necessary to apply the monthly calculation index set by the law on the national budget and effective as of January 1 of a relevant financial year.

      4. For the purposes of this Code:

      1) passenger cars are:

      cars of category B (including BE, B1), unless otherwise provided by subparagraph 2) of this paragraph;

      motor vehicles with a cargo platform and a driver's cabin separated from the cargo section by a rigid stationary partition (pickup vehicles);

      cars with increased passenger capacity and off-road cars beyond the requirements of category B (including BE) for the maximum permissible mass and (or) number of passenger seats (off-roadsters, including jeeps, as well as crossovers and limousines);

      2) trucks include:

      cars of category C (including CE, C1E, C1), unless otherwise provided by subparagraph 1) of this paragraph;

      specialized trucks of category B with a rigid closed body mounted on an automobile chassis, or a wagon-type body with a partition separating the cargo compartment, intended for transportation of industrial, food and agricultural goods, equipped with devices for laying and securing cargo inside the body (vans) ;

      trucks of category B of general purpose with an onboard platform (with the exception of pickup trucks);

      3) special-purpose vehicles are cars with special equipment intended to perform certain technological processes or operations, unless otherwise specified in subparagraphs 1) and 2) of this paragraph;

      4) buses are cars of category D (including DE, D1E, D1), unless otherwise specified in subparagraph 1) of this paragraph.

      5. As for cars with an engine capacity greater than 1500 cc, the tax amount shall be increased by 7 tenge per each unit of excess of the lower limit of the engine capacity specified in paragraph 1 or 2 of this article.

      6. For the purposes of this article, the date of entry of passenger cars, imported into the territory of the Republic of Kazakhstan, is that of their initial state registration.

      7. Depending on their service life, the following adjustment factors apply to the rates of the tax on aircraft:

      in respect of aircraft purchased after April 1, 1999 outside the Republic of Kazakhstan:

      over 5 to 15 years of operation incl. - 2.0;

      over 15 years of operation - 3.0.

      8. The service life of a vehicle is calculated on the basis of the year of manufacture indicated in the vehicle’s passport (aircraft flight manual).

      9. For the calculation of the tax on trucks and special-purpose vehicles, the vehicle’s load capacity index indicated in the vehicle instruction and (or) operating manual is used. If the vehicle instruction and (or) operating manual does not indicate the load capacity index, it is calculated as the difference between the permissible maximum mass of the vehicle and the mass of the vehicle without load (the mass of the equipped vehicle).

      Footnote. Article 492 as amended by the Law of the Republic of Kazakhstan dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2021); dated 12.12.2023 № 45-VIII (shall be enforced from 01.01. 2024).

Article 493.The tax calculation order

      1. A taxpayer shall calculate the amount of the tax for a taxable period on his/her/its own by applying tax rates to a taxable item in accordance with Article 492 of this Code.

      2. Taxpayers applying a special tax regime for producers of agricultural products shall calculate the tax on vehicles, except for the vehicles specified in subparagraph 1) of paragraph 3 of Article 490 of this Code, with account of the provisions of Chapter 78 of this Code.

      3. In case of a vehicle being in possession on the basis of the right of ownership, economic management or operational management for less than a taxable period, the tax amount is calculated for the period of actual possession of the vehicle on the basis of such right by dividing the annual amount of the tax by twelve and multiplying the quotient by the number of the months of actual possession of the vehicle on the basis of such right.

      4. In case of transfer of the right of ownership, economic management or operational management of taxable items withina taxable period, the amount of the tax is calculated as follows:

      1) for the donor:

      with respect to vehicles available at the beginning of the taxable period, the amount of the tax is calculated for the period running from the beginning of the taxable period until the 1st day of the month, in which the right of ownership, economic management or operational management of the vehicle was transferred;

      with respect to vehicles purchased by the donor within the taxable period, the amount of the tax is calculated for the period running from the 1st day of the month, in which the right of ownership, economic management or operational management of the vehicle was acquired, until the 1st day of the month, in which such right was transferred;

      2) for the recipient - the tax amount is calculated for the period running from the 1st day of the month, in which the right of ownership, economic management or operational management of the vehicle was acquired, until the end of the taxable period or until the 1st day of the month, in which such right was subsequently transferred by the recipient.

      5. Individuals, purchasing a vehicle not registered in the Republic of Kazakhstan as of the time of its acquisition, calculate the tax amount for the period running from the 1st day of the month, in which the right of ownership of the vehicle arose, until the end of the taxable period or until the 1st day of the month, in which the right of ownership was terminated.

      6. The ground for exemption from tax for the period of search for a vehicle that is listed as carjacked and (or) stolen from the owners is information confirming the fact (date) of registration of the application in the Unified register of pre-trial investigations on carjacking (theft) of a vehicle, submitted to the tax authorities by internal affairs bodies.

      In this case, the calculation (charging) of such tax ceases from the date of registration of the application in the Unified register of pre-trial investigations on carjacking (theft) of a vehicle.

      The calculation (charging) of tax shall be resumed from the date of termination of the criminal case on carjacking (theft) of a vehicle and its return on the basis of information submitted to the tax authorities by the internal affairs bodies.

      7. As for vehicles being possessed on the basis of the right of ownership, economic management or operational management at the beginning of a taxable period, including vehicles, with respect to which such rights arose and (or) were terminated within the period running from the beginning of the taxable period until July 1 of the taxable period, legal entities calculate current payments:

      1) if the right of ownership, economic management or operational management of vehicles arose within the period running from the beginning of the taxable period until July 1 of the taxable period and was not terminated before July 1 of the taxable period – up to the amount of the tax calculated for the period running from the 1st day of the month, in which such right arose, until the end of the taxable period;

      2) if in the period running from the beginning of the taxable period until July 1 of the taxable period, the right of ownership, economic management or operational management of vehicles:

      is terminated – in the amount of the tax calculated for the period running from the beginning of the taxable period until the 1st day of the month, in which such right is terminated;

      arose and was terminated – in the amount of the tax calculated for the period running from the 1st day of the month, in which the right of ownership, economic management or operational management of vehicles arose, until the 1st day of the month, in which such right was terminated;

      3) in other cases – equal to the annual tax amount. In this case, in the event of termination of the right of ownership, economic management or operational management of vehicles within the period running from July 1 of the taxable period until the end of the taxable period, the declaration shall indicate the amount of the tax calculated for the period running from the beginning of the taxable period until the 1st day of the month, in which such right is terminated.

      8. Legal entities do not calculate current payments and do not submit the calculation of current payments for vehicles, the right of ownership, economic management or operational management of which arose from July 1 of the taxable period until the end of the taxable period. In this case, the amount of the tax calculated in accordance with the procedure specified in subparagraph 2) of paragraph 4 of this article shall be indicated in the declaration.

      9. In order to determine the balance of calculations for the tax on vehicles of individuals for the reporting tax period, the tax authorities shall calculate the tax not later than May 1 of the year following the reporting tax period, based on information submitted in an automated mode by authorized bodies that carry out accounting and registration of vehicles.

      Footnote. Article 493 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2020); dated 12.12.2023 № 45-VIII (shall be enforced from 01.01.2024).

Article 494. Time limits and order for payment of the tax

      1. Legal entities make current payments at the place of registration of taxable items by making current payments on or before July 5 of a taxable period.

      2. In case of acquisition of the right of ownership, economic management or operational management of a vehicle after 1 July of a taxable period, legal entities shall pay the tax on the said vehicle within ten calendar days of the deadline for submitting a declaration for the taxable period.

      3. Excluded by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (effective from 01.01.2023).

      4. Individuals shall make tax payment to the budget at the place of residence no later than April 1 of the year following the reporting tax period.

      5. The payment of the vehicle tax for a taxable period by an individual, who is the borrower under authorization to drive a motor vehicle with the right to alienation, on behalf of the vehicle’s owner is the fulfillment of the tax obligation of the vehicle’s owner for a given taxable period.

      Footnote. Article 494 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2020); dated 21.12.2022 № 165-VII (effective from 01.01.2023).

Chapter 59. TAXABLE PERIOD AND TAX RETURNS

Article 495. Taxable period

      A taxable period for the vehicle tax calculation is a calendar year from January 1 through December 31.

Article 496. Tax returns

      1. Payers that are legal entities submit to the tax authorities at the place of registration of taxable items the calculation of current vehicle tax payments on or before July 5 of a current taxable period, and a declaration on or before March 31 of the year following a reporting one.

      2. Taxpayers, applying a special tax regime on the basis of payment of the uniform land tax, file tax returns on the vehicle tax in the form of appropriate annex to the uniform land tax declaration.

SECTION 14. LAND TAX Chapter 60. GENERAL PROVISIONS

Article 497. General provisions

      1. For tax purposes, all land plots are treated from the point of view of their designated purpose and their belonging to relevant categories.

      2. The category of land plots is established by the land legislation of the Republic of Kazakhstan. For tax purposes, the land of populated localities is divided into two groups:

      1) the land of populated localities, except for land plots occupied by the housing stock, including buildings and structures attached to it;

      2) the land occupied by the housing stock, including buildings and structures attached to it.

      3. Land plots of the following categories are not subject to taxation:

      1) land plots of specially protected natural areas;

      2) land plots of forest reserves;

      3) land plots of water resources;

      4) reserve plots of land;

      5) lands of the nuclear safety zone.

      In the event of the transfer of these lands (with the exception of reserve lands and nuclear safety zones) to permanent land use or primary free temporary land use, they are subject to taxation in the manner prescribed by Article 508 of this Code.

      4. The land tax is calculated on the basis of:

      1) identification documents: a certificate of title, a certificate of entitlement to permanent land use, a certificate of entitlement to free temporary land use;

      2) data of state quantitative and qualitative land registration as of January 1 of each year, provided by the central authorized body for land management.

      Footnote. Article 497 as amended by the Law of the Republic of Kazakhstan dated 20.12.2021 № 85-VII (shall be enforced after the day the legislative act regulating the creation and functioning of the nuclear safety zone comes into force).

Article 498. Payers

      1. Land tax payers are persons having taxable items on the basis of:

      1) the right of ownership;

      2) the right of permanent land use;

      3) the right of primary free temporary land use.

      2. By its decision, a legal entity has the right to recognize its structural unit as an independent payer of the land tax.

      Unless otherwise established by this article, the decision of a legal entity on such recognition or termination of such recognition shall be enacted from January 1 of the year following the year of adoption of such a decision.

      If a new structural unit of a legal entity is recognized as an independent payer of the land tax, the decision of the legal entity on such recognition shall be enacted from the date of establishment of this structural unit or from January 1 of the year following the year of establishment of this structural unit.

      3. Unless otherwise established by this article, the land tax shall not be paid by:

      1) taxpayers applying a special tax regime for peasant or farm enterprises on land plots used in the activity, to which this special tax regime applies;

      2) state institutions and state secondary education institutions;

      3) state correctional institutions of the authorized state body for the execution of criminal penalties;

      4) is excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2020);
      5) is excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2020);
      6) is excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2020);

      7) religious associations.

      4. Taxpayers, specified in subparagraphs 3) and 7) of part one of paragraph 3 of this article, are taxpayers for land plots provided for use, transferred into trust management or under a property lease (rent) agreement.

      5. A payer of the tax on land plots transferred into trust management by state institutions is identified in accordance with Article 41 of this Code.

      Footnote. Article 498 as amended by the laws of the Republic of Kazakhstan dated 06.05.2020 № 324-VІ (shall be enforced from 01.01.2020); dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2020).

Article 499. Identification of a payer in individual cases

      1. As for a land plot in common ownership (use) of several persons, except for a land plot that is a part of assets of a mutual fund, each of these persons is the land tax payer, unless otherwise provided for in documents certifying the right to own or use these land plots, or agreed on by the parties.

      The payer of the land tax on a land plot that is part of assets of a mutual fund is the managing company of this mutual fund.

      2. Is excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2020).

      3. In case of no identification documents for a land plot, a ground for recognizing a user as a payer of the land tax on a land plot is his/her actual ownership and use of such a plot on the basis of:

      1) a certificate of allotment of a land plot by state bodies - if a land plot is allotted from state property;

      2) civil transactions or other grounds provided for by the legislation of the Republic of Kazakhstan - in other cases.

      4. As for a land plot transferred (received) into financial lease together with a real estate item under a financial lease agreement, the land tax payer is the lessee.

      Footnote. Article 499 is excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2020).

Article 500. Taxable item

      1. A taxable item is a land plot (in case of common shared ownership of a land plot – a land share).

      2. Not subject to taxation are:

      1) land plots of populated localities for common use.

      Land plots of populated localities for common use include land plots occupied and intended for occupation by squares, streets, driveways, roads, embankments, parks, miniparks, boulevards, ponds, beaches, cemeteries and other items to meet the needs of the population (water pipes, heating pipes, power transmission lines, sewage treatment plants, ash and slag pipelines, main heating systems and other public utilities);

      2) land plots occupied by a network of public roads.

      Land occupied by a network of public roads in a rightofway includes land plots occupied by roadbeds, traffic junctions, overpasses, artificial structures, off-site reserves and other road maintenance facilities, road service office and residential premises, snow-protecting and decorative plantations;

      3) land plots occupied by items temporarily closed by the decision of the Government of the Republic of Kazakhstan;

      4) land plots purchased for the maintenance of rental buildings;

      5) land plots occupied by buildings and structures specified in subparagraph 6) of paragraph 3 of Article 519 of this Code.

Article 501. Identification of a taxable item in individual cases

      1. A taxable item for railway organizations is land plots provided, in accordance with the procedure established by the legislation of the Republic of Kazakhstan, for the facilities of railway organizations, including land plots occupied by railroads, rights of way, railway stations, railway terminals.

      2. A taxable item for organizations of the energy and electrification system, whose balance sheets recognize power transmission lines, is land plots provided, in accordance with the procedure established by the legislation of the Republic of Kazakhstan, to these organizations, including land plots occupied by power transmission line supports and substations.

      3. A taxable item for organizations engaged in the extraction, transportation of oil and gas, whose balance sheets recognize oil pipelines, gas pipelines, is land plots provided, in accordance with the procedure established by the legislation of the Republic of Kazakhstan, to these organizations, including land plots occupied by oil pipelines and gas pipelines.

      4. A taxable item for communications organizations, whose balance sheets recognize radio-relay, air, cable communication lines, is plots provided, in accordance with the procedure established by the legislation of the Republic of Kazakhstan, to these organizations, including land plots occupied by communication line supports.

Article 502. Tax base

      The tax base for determining the land tax is the area of a land plot and (or) a land share.

Chapter 61. TAX RATES

Article 503. Base tax rates for agricultural land

      1. The base rates of the land tax on agricultural land are set per hectare and differentiated according to the quality of soils.

      2. The following base rates of the land tax are setforthe land of the steppe and dry-steppe zones in proportion to quality points:

Item №

Quality point

Base tax rate (tenge)

1

2

3

1.

1

2,4

2.

2

3,35

3.

3

4,35

4.

4

5,3

5.

5

6,25

6.

6

7,25

7.

7

8,4

8.

8

9,65

9.

9

10,8

10.

10

12,05

11.

11

14,45

12.

12

15,45

13.

13

16,4

14.

14

17,35

15.

15

18,35

16.

16

19,3

17.

17

20,45

18.

18

21,7

19.

19

22,85

20.

20

24,1

21.

21

26,55

22.

22

28,95

23.

23

31,35

24.

24

33,75

25.

25

36,2

26.

26

38,6

27.

27

41

28.

28

43,4

29.

29

45,85

30.

30

48,25

31.

31

72,35

32.

32

77,7

33.

33

82,95

34.

34

90,4

35.

35

93,8

36.

36

99,1

37.

37

104,4

38.

38

110

39.

39

115,3

40.

40

120,6

41.

41

144,75

42.

42

150,05

43.

43

155,35

44.

44

160,85

45.

45

166,15

46.

46

171,45

47.

47

176,8

48.

48

182,4

49.

49

187,7

50.

50

193

51.

51

217,1

52.

52

222,45

53.

53

227,75

54.

54

233,25

55.

55

238,55

56.

56

243,85

57.

57

249,15

58.

58

254,75

59.

59

260,05

60.

60

265,35

61.

61

289,5

62.

62

303,15

63.

63

316,3

64.

64

329,75

65.

65

343,05

66.

66

356,55

67.

67

369,8

68.

68

383,3

69.

69

396,6

70.

70

410,1

71.

71

434,25

72.

72

447,75

73.

73

460,95

74.

74

474,45

75.

75

487,8

76.

76

501,3

77.

77

514,55

78.

78

528,05

79.

79

541,35

80.

80

554,85

81.

81

579

82.

82

595,1

83.

83

611,05

84.

84

627,25

85.

85

643,35

86.

86

659,3

87.

87

675,5

88.

88

691,6

89.

89

707,55

90.

90

723,75

91.

91

747,85

92.

92

772

93.

93

796,1

94.

94

820,25

95.

95

844,35

96.

96

868,5

97.

97

892,6

98.

98

916,75

99.

99

940,85

100.

100

965

101.

over 100

1 013,3

      3. The following base rates of the land tax are set for the land of the semi-desert, desert and foothill-desert zones in proportion to quality points:

Item №

Quality point

Base tax rate (tenge)

1

2

3

1.

1

2,4

2.

2

2,7

3.

3

2,9

4.

4

3,1

5.

5

3,35

6.

6

3,65

7.

7

3,85

8.

8

4,05

9.

9

4,35

10.

10

4,8

11.

11

7,25

12.

12

9,15

13.

13

11,1

14.

14

12,75

15.

15

14,65

16.

16

16,6

17.

17

18,55

18.

18

20,25

19.

19

22,2

20.

20

24,1

21.

21

26,55

22.

22

28,95

23.

23

31,35

24.

24

33,75

25.

25

36,2

26.

26

38,6

27.

27

41

28.

28

43,4

29.

29

45,85

30.

30

48,25

31.

31

50,65

32.

32

53,05

33.

33

55,45

34.

34

57,9

35.

35

60,3

36.

36

62,7

37.

37

65,15

38.

38

67,55

39.

39

69,95

40.

40

72,35

41.

41

74,8

42.

42

77,2

43.

43

79,6

44.

44

82

45.

45

84,45

46.

46

86,85

47.

47

89,25

48.

48

91,65

49.

49

94,1

50.

50

96,5

51.

51

98,9

52.

52

101,3

53.

53

103,75

54.

54

106,15

55.

55

108,55

56.

56

110,95

57.

57

113,4

58.

58

115,8

59.

59

118,2

60.

60

120,6

61.

61

123,05

62.

62

126,4

63.

63

129,1

64.

64

132,2

65.

65

135,1

66.

66

138,2

67.

67

141,1

68.

68

144,25

69.

69

147,45

70.

70

150,35

71.

71

153,45

72.

72

156,35

73.

73

159,4

74.

74

162,3

75.

75

165,45

76.

76

168,4

77.

77

171,55

78.

78

174,65

79.

79

177,55

80.

80

180,75

81.

81

183,55

82.

82

186,7

83.

83

189,6

84.

84

192,8

85.

85

195,9

86.

86

198,8

87.

87

201,9

88.

88

204,75

89.

89

207,95

90.

90

210,85

91.

91

210,9

92.

92

216,95

93.

93

220

94.

94

223,1

95.

95

226

96.

96

229,2

97.

97

231,9

98.

98

235,15

99.

99

238,05

100.

100

241,25

101.

Over 100

250,9

Article 504. Base tax rates for agricultural land allotted to individuals

      Footnote. Article 504 is excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2020).

Article 505 Basic tax rates for the lands of settlements

      The basic tax rates for the lands of settlements shall be set per one square meter of area in the following amounts:

Category of the populated area

Base tax rates for land in populated areas, excepting land taken up by housing stock, including buildings and structures attached to it (KZT)

1

2

3


Cities:


1.

Almaty

28,95

2.

Shymkent

9,17

3.

Astana

19,30

4.

Aktau

9,65

5.

Aktobe

6,75

6.

Atyrau

8,20

7.

Jezkazgan

8,20

8.

Kokshetau

5,79

9.

Karaganda

9,65

10.

Konaev

9,17

11.

Kostanai

6,27

12.

Kyzylorda

8,68

13.

Uralsk

5,79

14.

Ust-Kamenogorsk

9,65

15.

Pavlodar

9,65

16.

Petropavlovsk

5,79

17.

Semey

8,68

18.

Taldykorgan

9,17

19.

Taraz

9,17

20.

Turkestan

7,79

21.

Almaty oblast:


22.

cities of oblast status

6,75

23.

cities of regional subordinance

5,79

24.

Akmola oblast:


25.

cities of oblast status

5,79

26.

cities of regional subordinance

5,02

27.

Other cities of oblast status

85 percent of the rate established for the oblast center

28.

Other cities of regional subordinance

75 percent of the rate established for the oblast center

29.

Townships

0,96

30.

Villages

0,48

      At the same time, the categories of settlements shall be established in accordance with the classifier of administrative-territorial objects, approved by the authorized state body exercising state regulation in the field of technical regulation.

      Footnote. Article 505 is in the wording of the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2020); as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2024).

Article 506. Base tax rates for industrial, transport, communications, defense and other non-agricultural land (hereinafter referred to as industrial land) outside populated localities

      1. The base tax rates for industrial land outside populated localities are set per one hectare in proportion to quality points and their amounts are as follows:

Item №

Quality point

Base tax rate (tenge)

Item №

Quality point

Base tax rate (tenge)

1

2

3

4

5

6

1.

0

48,25

52.

51

2634,45

2.

1

91,67

53.

52

2690,23

3.

2

135,1

54.

53

2745,95

4.

3

178,52

55.

54

2801,72

5.

4

221,95

56.

55

2857,46

6.

5

265,37

57.

56

2913,24

7.

6

308,8

58.

57

2968,96

8.

7

352,22

59.

58

3024,73

9.

8

395,65

60.

59

3080,47

10.

9

439,07

61.

60

3136,25

11.

10

482,5

62.

61

3188,36

12.

11

530,75

63.

62

3247,75

13.

12

592,41

64.

63

3325,49

14.

13

654,08

65.

64

3364,61

15.

14

715,68

66.

65

3423,05

16.

15

777,35

67.

66

3489,25

17.

16

839,01

68.

67

3539,95

18.

17

900,67

69.

68

3598,39

19.

18

962,29

70.

69

3656,81

20.

19

1023,96

71.

70

3715,25

21.

20

1084,66

72.

71

3769,29

22.

21

1138,7

73.

72

3829,64

23.

22

1189,07

74.

73

3890,53

24.

23

1239,35

75.

74

3951,67

25.

24

1287,73

76.

75

4012,79

26.

25

1340,29

77.

76

4073,88

27.

26

1390,66

78.

77

4135,02

28.

27

1441,07

79.

78

4196,15

29.

28

1491,45

80.

79

4257,23

30.

29

1541,88

81.

80

4319,34

31.

30

1592,25

82.

81

4371,45

32.

31

1646,29

83.

82

4432,57

33.

32

1693,03

84.

83

4493,66

34.

33

1740,76

85.

84

4554,8

35.

34

1788,47

86.

85

4615,92

36.

35

1836,2

87.

86

4677,01

37.

36

1883,87

88.

87

4738,15

38.

37

1931,58

89.

88

4799,27

39.

38

1979,31

90.

89

4860,36

40.

39

2027,02

91.

90

4921,5

41.

40

2074,75

92.

91

4975,54

42.

41

2126,86

93.

92

5054,48

43.

42

2178,19

94.

93

5134,32

44.

43

2228,61

95.

94

5214,22

45.

44

2278,98

96.

95

5294,09

46.

45

2329,41

97.

96

5373,99

47.

46

2379,79

98.

97

5453,83

48.

47

2340,22

99.

98

5533,73

49.

48

2480,57

100.

99

5613,59

50.

49

2531

101.

100

5693,5

51.

50

2582,34

102.

over 100

5790

      2. Land plots provided for defense needs, except for the land temporarily used by other land users in accordance with the land legislation of the Republic of Kazakhstan, are subject to taxation at the rates set by paragraph 1 of this article.

      3. Land plots provided for defense needs, which are temporarily not used for defense purposes and were provided to other land users for agricultural purposes, are subject to taxation at the rates set by Article 503 of this Code, with account of the requirements of paragraph 1 of Article 510 of this Code.

      4. The land of railway enterprises occupied by protective forest plantations along main railways shall be taxed at the rates set by Article 503 of this Code, with account of the requirements of paragraph 1 of Article 510 of this Code.

Article 507. Tax rates for industrial land within populated localities

      1. The industrial land (including mines, quarries), except for the land indicated in paragraph 3 of this article and in Article 509 of this Code, is taxed at the base rates set by Article 505 of this Code, with account of the requirements of paragraph 1 of Article 510 of this Code.

      2. The base rates for industrial land (including mines, quarries), except for the land specified in paragraph 3 of this article and in Article 509 of this Code, may be reduced by decisions of local representative bodies. The total reduction in tax rates for these land plots, with account of the reduction provided for in paragraph 1 of Article 510 of this Code, shall not exceed 30 percent of the base rate.

      3. The industrial land within a populated locality occupied by aerodromes shall be taxed at the base rates set by Article 506 of this Code, with account of the requirements of paragraph 1 of Article 510 of this Code.

      The industrial land within a populated locality occupied by airports, except for the land occupied by aerodromes, is taxed at the base rates set by Article 505 of this Code, with account of the requirements of paragraph 1 of Article 510 of this Code.

      For the purposes of this Code, an aerodrome is a land plot that was made ready and equipped specially for the take-off, landing, taxiing, parking and servicing of aircraft.

Article 508. Tax rates for the land of specially protected natural areas, forest and water reserves

      1. The land of specially protected natural areas, forest and water reserves used for agricultural purposes is subject to the land tax at the base rates set by Article 503 of this Code, with account of the requirements of paragraph 1 of Article 510 of this Code.

      2. The land of specially protected natural areas, forest and water reserves provided for use to individuals and legal entities for purposes other than agricultural ones shall be subject to taxation at the rates set by Article 506 of this Code, with account of the requirements of paragraph 1 of Article 510 of this Code.

Article 509. Tax rates for land plots allotted for car parks (parking lots), filling stations, which are occupied by casinos and also not used for designated purposes or used in violation of the legislation of the Republic of Kazakhstan

      1. The land of populated localities allotted for filling stations is subject to taxation at base rates for the land of populated localities, set in column 3 of the table of Article 505 of this Code, increased tenfold.

      The land of other categories allotted for filling stations is subject to taxation at base rates for the land of populated localities set for the land of a nearby populated locality in column 3 of the table of Article 505 of this Code, increased tenfold. In this case, a nearby populated locality, the base rates for the land of which will be applied in calculating the tax, is determined by a local representative body.

      By decision of a local representative body, the tax rates may be reduced, but shall not be less than those set by Article 505 of this Code.

      2. The land of populated localities occupied by casinos is subject to taxation at base rates for the land of populated localities set by Article 505 of this Code, increased tenfold.

      The land of other categories occupied by casinos is subject to taxation at base rates for the land of populated localities, except for the land occupied by the housing stock, including buildings and structures attached to it, set for the land of a nearby populated locality by Article 505 of this Code, increased tenfold.

      Base rates for the land of a populated locality, which are used in calculating the tax, are set by a local representative body.

      By decision of a local representative body, tax rates may be reduced, but shall not be less than those set by Article 505 of this Code.

      3. The land of populated localities allotted for car parks (parking lots) is subject to taxation at base rates for the land of populated localities set in column 3 of the table of Article 505 of this Code.

      The land of other categories allotted for car parks (parking lots) is subject to taxation at base rates for the land of populated localities set for the land of a nearby populated locality in column 3 of the table of Article 505 of this Code. In this case, a nearby populated locality, the base rates for the land of which will be applied in calculating the tax, is determined by a local representative body.

      By decision of a local representative body, the base tax rates for the land occupied by car parks (parking lots) may be increased, but not more than tenfold. The increase in rates, provided for in this paragraph, is made depending on the categories of car parks (parking lots) established by the local representative body.

      However, it is forbidden to reduce or increase the land tax rates for certain taxpayers on a case-by-case basis.

      4. On land plots intended for the construction of facilities and not used for appropriate purposes or used in violation of the legislation of the Republic of Kazakhstan, the base tax rates established by Articles 505, 506 and 507 of this Code and this article, except for the rates indicated in lines 24 – 27 of the table of Article 505 of this Code, shall be increased tenfold from the date the authorized body for control over the use and protection of land delivers a written ordinance to the owner or land user on the need to use the land plot for its intended purpose and (or) eliminate the violation of the legislation of the Republic of Kazakhstan.

      The procedure for identifying land plots not used for appropriate purposes or used in violation of the legislation of the Republic of Kazakhstan, for the purposes of part one of this paragraph and paragraph 5 of this article, shall be determined by the central authorized body for land management in agreement with the authorized body.

      The provisions of this paragraph do not apply to an organization specializing in improving the quality of loan portfolios of second-tier banks, the sole shareholder of which is the Government of the Republic of Kazakhstan, and its subsidiaries.

      5. On agricultural land plots not used for their intended purpose or used in violation of the legislation of the Republic of Kazakhstan, the base tax rates established by Article 503 of this Code shall be increased twenty-fold from the date of delivery to the owner or land user of a written ordinance to eliminate violations of the requirements of the land legislation of the Republic of Kazakhstan by a territorial unit for land management in oblasts, cities of republican status, and the capital, exercising state control over the use and protection of land.

      The provisions of this paragraph shall not apply to an organization specializing in improving the quality of loan portfolios of second-tier banks, whose sole shareholder is the Government of the Republic of Kazakhstan, and its subsidiaries.

      6. The procedure for submitting information on land plots, specified in paragraphs 4 and 5 of this article, to tax authorities by the authorized body for control over the land use and protection is determined by the authorized body.

      7. On land plots specified in paragraphs 4 and 5 of this article, information on which is submitted by the territorial unit for land management of oblasts, cities of republican status, the capital, exercising state control over the use and protection of land, the land tax shall be calculated by tax authorities based on the established land tax rates and land area with sending to the taxpayer a notification on the charged amount of land tax.

      Footnote. Article 509 as amended by Law of the Republic of Kazakhstan № 268-VI dated 28.10.2019 (shall be enforced upon expiry of ten calendar days after the day of its first official publication); dated 10.12.2020 № 382-VI (see Article 2 for the procedure of entry into force); dated 12.12.2023 № 45-VIII (shall be enforced from 01.01. 2022)

Article 510. Adjustment of base tax rates

      1. Based on land zoning projects (schemes) conducted in accordance with the land legislation of the Republic of Kazakhstan, local representative bodies have the right to reduce or increase land tax rates by up to 50 percent of the land tax base rates set by Articles 505 and 506 of this Code.

      However, it is forbidden to reduce or increase the land tax rates for certain taxpayers on a case-by-case basis.

      A local representative body shall make such a decision on the reduction or increase of land tax rates on or before December 1 of the year preceding the year of its introduction and enact it from January 1 of the year following the year of its adoption.

      The decision of the local representative body on the reduction or increase of land tax rates is subject to official publication.

      The provisions of part one of this paragraph shall not apply to land plots, specified in Article 509 of this Code.

      2. When calculating the land tax, the following payers apply the zero-value coefficient to appropriate rates:

      1) legal entities defined by paragraph 3 of Article 290 of this Code and paragraph 1 of Article 291 of this Code;

      2) organizations operating in the territories of special economic zones –with regard to land plots located in the territory of a special economic zone and used priority activities specified in Article 708 of this Code, with account of the provisions established by Chapter 79 of this Code;

      3) organizations implementing an investment priority project –with regard to land plots used to implement an investment priority project, with account of the provisions established by Article 712 of this Code;

      4) was valid until 01.01.2020 in accordance with Law of the Republic of Kazakhstan № 121-VI dated 25.12.2017.

      5) persons who have concluded an investment agreement and apply the provisions of Chapter 80-1 of this Code - for land plots used for the implementation of an investment project.

      3. When calculating the tax, the 0.1 coefficient shall be applied to appropriate rates by the following payers:

      1) children’s recreation facilities –with regard to land plots used by such children’s recreation facilities in the activityon improving children’s health;

      2) state enterprises, whose main activity is works on fire protection of forests, combating fires, pests and diseases of forests, reproduction of natural biological resources and increasing the ecological potential of forests – with regard to the land used by them in this activity;

      3) state-owned fish-breeding enterprises –with regard to the land used by them in the fish reproduction activity;

      4) work-therapy facilities at psychoneurological and tuberculosis establishments;

      5) technology parks –with regard to the land used to carry out the main type of activity provided for by the Entrepreneurial Code of the Republic of Kazakhstan.

      The provisions of this subparagraph may be applied by technology parks meeting all of the following requirements:

      such technological parks have been created in accordance with the Entrepreneurial Code of the Republic of Kazakhstan;

      50 and more percent of the voting shares (participatory interests) of such technology parks belong to the National Institute for Technological Development;

      6) non-commercial organizations identified in accordance with paragraph 1 of Article 289 of this Code, except for religious associations and non-commercial organizations, specified in paragraph 4 of Article 289 of this Code;

      7) legal entities identified in paragraph 2 of Article 290 of this Code –with regard to the land plots used in the performance of the types of activities, specified in paragraph 2 of Article 290 of this Code.

      4. The provisions of subparagraph 1) of paragraph 2 and subparagraphs 4), 6) and7) of paragraph 3 of this article shall not apply in cases of provision of a land plot and (or) part thereof (together with buildings, structures, works or without them) under a property rent (lease) agreement, provision for use on other grounds or using them for commercial purposes, except for the case when income from such provision of a land plot and (or) part thereof under a property rent (lease) agreement, provision for use on other grounds is credited to the state budget.

      When applying the provisions of part one of this paragraph:

      taxpayers are required to maintain separate accounting for taxable items;

      the amount of the land tax on a part of a land plot is determined by the relative share of the area of such a part of the plot to the total area of the entire land plot.

      Footnote. Article 510 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (see Article 2 for the procedure of entry into force).

Chapter 62. THE ORDER FOR CALCULATION AND TIME LIMITS FOR PAYMENT OF THE TAX

Article 511. General order for the tax calculation and payment

      1. The tax is calculated separately for each land plot by applying the appropriate tax rate, determined with account of the provisions of this Chapter, to the tax base.

      2. Unless otherwise established by this Chapter, if the right of ownership, the right of permanent or primary free temporary land use to a land plot is granted by the state, a taxpayer begins to calculate the land tax from the month following the month of granting such rights to the land plot.

      3. In case of termination of the right of ownership or the right to use the land plot, the land tax is calculated for actual period of land use.

      4. The land tax is paid to the state budget at the location of a land plot.

      5. In case of transfer of a populated locality from one category of populated localities to another withina taxable year, the land tax for the taxable period of such a transfer is calculated at the rates set for the category of a populated locality, to which the given locality belonged before such transfer.

      6. In case of changes in boundaries of an administrative-territorial unit, the land tax for land plots within a populated locality, the territory of which entered another administrative-territorial unit in connection with such a change, for the taxable period of such a change is calculated at the rates set for the category of a populated locality, within which boundaries the given locality was before the date of such change.

      7. If it is not possible to determine the quality point of land plots occupied by taxpayers, the amount of the land tax is determined on the basis of the quality point of adjacent land plots.

      8. As for taxable items in common shared ownership, the tax is calculated in proportion to each owner’s share in the total area of such items.

      9. A land plot, which is part of a condominium unit, is subject to the land tax in proportion to the share of each owner of the building (part of the building), except for an individual owner of an apartment (dwelling), in common property that is part of the condominium unit.

      In this case, a part of a land plot attributable to:

      1) the share of the dwelling owner, except for an individual, in the common property, shall be subject to land tax at the base tax rates on lands of populated areas established in column 3 of the table in paragraph 2 of Article 531 of this Code;

      2) the share of an owner of a non-residential unit (part of a non-residential building) in common property is subject to the land tax at base rates of the tax on the land of populated localities set in column 3 of the table of Article 505 of this Code.

      Footnote. Article 511 as amended by the Law of the Republic of Kazakhstan dated 21.12.2023 № 45-VIII (shall be enforced from 01.01.2021)

Article 512. The order for calculation and time limits for payment of the tax by legal entities and individual entrepreneurs

      1. Taxpayers calculate the amount of the land tax on their own by applying an appropriate tax rate to the tax base.

      2. Legal entities and individual entrepreneurs, except for individual entrepreneurs applying a special tax regime for small business entities, are required to calculate current payments for the land tax and pay them within a taxable period.

      3. The amount of current payments is determined by applying appropriate tax rates to the tax base for taxable items that are available at the beginning of a taxable period.

      4. Taxpayers, except for individual entrepreneurs applying special tax regimes for small business entities, shall pay the amounts of current tax payments in equal parts on or before February 25, May25, August 25 and November 25 of a taxable period.

      5. If tax obligations arise within a taxable period, and also in case of provision of taxable items for use, their transfer into trust management or under a property rent (lease) agreement by legal entities indicated in subparagraphs 3) and 7) of paragraph 3 of Article 498 of this Code:

      1) the first deadline for the payment of current tax amounts is the next scheduled deadline for their payment within this taxable period;

      2) after the last deadline for current payments, only the final settlement and payment of the tax amount are made within the time limits provided for in paragraph 8 of this article.

      6. In case of changes in land tax obligations within a taxable period, current payments are adjusted for the amount of the change in tax obligations in equal partsbetween forthcoming periods of payment of the land tax within this taxable period, unless otherwise established by paragraph 7 of this article.

      7. In case of transfer of rights to taxable items within a taxable period, the amount of the tax is calculated for the actual period of ownership of a land plot.

      The amount of the tax payable for the actual period of ownership of a land plot by a person transferring these rights must be paid to the state budget before or at the time of state registration of the rights. In this case, the person, transferring these rights, calculates the amount of the tax for the period running from January 1 of a current year until the beginning of the month, in which he/she/it transfers the land plot. The person, receiving such rights, calculates the amount of the tax for the period running from the beginning of the month, in which he/she/it acquired the right to the land plot.

      8. A taxpayer shall make a final settlement and pay the land tax within ten calendar days of the deadline for the submission ofa declaration for a taxable period.

      9. Individual entrepreneurs applying a special tax regime for small business entities shall pay the land tax within ten calendar days of the deadline for thesubmission of a declaration for a taxable period.

Article 513. Features of the tax calculation, payment and filing of tax returns in individual cases

      1. As for land plots occupied by buildings, structures and constructions used by several taxpayers, the land tax is calculated separately for each taxpayer in proportion to the area of ​​buildings and structures in their separate use.

      2. When the legal entities, specified in subparagraphs 3) and 7) of paragraph 3 of Article 498 of this Code, provide for use, transfer into trust management or lease out a part of a building or part of a structure, the land tax is calculated depending on the relative share of the area of a part of the building or part of the structure in the total area of all buildings and structures located on this land plot provided for use, transferred into trust management or leased out.

      3. If a legal entity acquires immovable property that is part of the housing stock, the land tax shall be calculated at base rates of the tax on the land of populated localities, except for the land occupied by the housing stock, including buildings and structures attached to it, set by Article 505 of this of the Code.

Article 514. The order for calculation and time limits for payment of the tax by individuals

      Footnote. Article 514 is excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2020).

Chapter 63. TAXABLE PERIOD AND TAX RETURNS

Article 515. Taxable period

      A taxable period for the land tax calculation is a calendar year from January 1 through December 31.

Article 516. Tax returns

      1. With regard to land plots (to be) used in entrepreneurial activity, individual entrepreneurs (except for individual entrepreneurs applying a special tax regime for small business entities) and legal entities submit to the tax authorities at the location of their land plots the calculation of current payments for the land tax on or before February 15 of a current taxable period with regard to tax obligations determined as of the beginning of the taxable period.

      2. Within ten calendar days prior to the next scheduled (within a taxable period) deadline for the payment of current payments, a taxpayer shall submit:

      the calculation of current payments - if tax obligations arise within the taxable period, except for those arisen after the last deadline for the payment of current payments;

      additional calculation of current payments with appropriate adjustment of the amount of such payments and their distribution between forthcoming periods of payment in equal parts – in case of changes in tax obligations for the land tax within the taxable period.

      If tax obligations arise after the last deadline for the payment of current payments, taxpayers do not submit the calculation of current payments.

      In this case, calculation of current payments or an additional calculation of current payments shall be presented for facilities for which tax liabilities have arisen or changed as of the first day of the month when the next due date for payment of current payments is due.

      3. The declaration shall be submitted to the tax authorities at the location of their land plots on or before March 31 of the year following a reporting taxable period:

      1) by legal entities;

      2) by individual entrepreneurs – with regard to tax obligations determined for the land plots (to be) used in entrepreneurial activity;

      3) by individuals (including private practice owners) – with regard to tax obligations determined for the land plots (to be) used in entrepreneurial activity and (or) activity related to such private practice.

      Footnote. Article 516 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced upon expiry of ten calendar days after its first official publication).

SECTION 15. PROPERTY TAX Chapter 64. TAX ON THE PROPERTY OF LEGAL ENTITIES AND INDIVIDUAL ENTREPRENEURS

Article 517. Payers

      1. The payers of the property tax are:

      1) legal entities having a taxable item on the basis of the right of ownership, economic management or operational management in the territory of the Republic of Kazakhstan;

      2) individual entrepreneurs having a taxable item on the basis of the right of ownership in the territory of the Republic of Kazakhstan;

      3) a concessionaire having a taxable item, which is a concession asset under a concession agreement, on the basis of the right of ownership, use;

      4) the persons specified in Article 518 of this Code.

      2. By its decision, a legal entity has the right to recognize its structural unit as an independent payer of the property tax.

      Unless otherwise established by this article, the decision of a legal entity on such recognition or termination of such recognition shall be enacted from January 1 of the year following the year of adoption of such decision.

      If a newly established structural unit of a legal entity is recognized as an independent payer of the property tax, the decision of the legal entity on such recognition shall be enacted from the date of establishment of this structural unit or from January 1 of the year following the year of establishment of this structural unit.

      3. Unless otherwise provided for by this article, payers of the property tax are not:

      1) individual entrepreneurs applying a special tax regime for peasant or farm enterprises with regard to taxable items available to them on the basis of the right of ownership, used by them in the production,storage and processing of agricultural products;

      Taxpayers specified in this subparagraph shall pay the property tax on taxable items, not used in the production, storage and processing of their own agricultural products, in the manner specified in this Section;

      2) state institutions and state secondary education institutions;

      3) state enterprises of correctional institutions of the authorized state body for the execution of criminal penalties;

      4) religious associations;

      5) subsoil users under contracts for exploration and production or production of hydrocarbons on complex projects (with the exception of onshore gas projects) within the framework of contract activities, taking into account the specifics provided for in paragraph 4 of Article 722-1 of this Code.

      Legal entities indicated in subparagraphs 3) and 4) of part one of this paragraph are payers of the tax on taxable items provided for use, transferred into trust management or leased out.

      Footnote. Article 517 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 518. Identification of a taxpayer in individual cases

      1. In case of transfer of a taxable item into trust management by a state institution, the taxpayer is determined in accordance with Article 41 of this Code.

      2. If a taxable item is in common shared ownership of several persons, except for taxable items that are a part of assets of a mutual fund, each of these persons is recognized as a taxpayer.

      3. A payer of the tax on taxable items in common joint ownership may be one of the owners of these taxable items upon agreement between them.

      4. Unless otherwise established by this paragraph, the lessor shall be the payer of tax on objects transferred for financial lease that complies with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

      The lessee shall be the payer of tax on objects transferred to financial leasing.

      5. A payer of the tax on taxable items that are part of assets of a mutual fund is the managing company of the mutual fund.

      6. In case of no state registration of rights to buildings, structures subject to such registration, a payer of the tax on such an item is a person actually owning and using (operating) the item on the basis of:

      1) a certificate of the state acceptance commission and (or) a certificate of acceptance into operation (commissioning) of a completed project –with regard to new finished (completed) construction projects;

      2) civil transactions or other grounds provided for by the legislation of the Republic of Kazakhstan - in other cases.

      Footnote. Article 518 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 519. Taxable item

      1. A taxable item for individual entrepreneurs, except for individual entrepreneurs, who do not maintain accounting records and compile financial statements in accordance with the Law of the Republic of Kazakhstan “On Accounting and Financial Reporting”, and legal entities is the following assets in the territory of the Republic of Kazakhstan:

      1) buildings, structures related to such ones in accordance with the classification established by the authorized state body carrying out state regulation in the field of technical regulation, parts of such buildings accounted for as part of fixed assets, investments in real estate in accordance with international financial reporting standards and (or) requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting;

      2) buildings related to such ones in accordance with the classification established by the authorized state body carrying out state regulation in the field of technical regulation, parts of such buildings provided to individuals under long-term lease agreements for housing with the right to purchase, accounted for in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting as a long-term receivables;

      3) buildings, structures that are concession assets, the rights of possession, use of which are transferred under a concession agreement;

      4) assets specified in Article 260 of this Code;

      5) buildings, structures related to such ones in accordance with the classification established by the authorized state body carrying out state regulation in the field of technical regulation, parts of such buildings accounted for in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial statements as part of the assets of second-tier banks, transferred to ownership as a result of foreclosure on property acting as collateral, other security, with the exception of buildings (parts of buildings) and structures specified in subparagraph 1) of this paragraph;

      6) buildings, structures specified in paragraph 6 of Article 518 of this Code;

      7) buildings and structures related to in accordance with the classification established by the authorized technical regulation body, parts of such buildings and structures provided for financial lease and accounted for in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting as accounts receivable.

      2. A taxable item for individual entrepreneurs, who do not maintain accounting records and compile financial statements in accordance with the Law of the Republic of Kazakhstan “On Accounting and Financial Reporting”, is buildings, structures in the territory of the Republic of Kazakhstan classified as such in accordance with the classification, established by the authorized state body for state technical regulation, and being fixed assets in accordance with subparagraph 9) of Article 201 of this Code.

      3. Not subject to taxation:

      1) is land as an item subject to the land tax in accordance with Articles 500 and 501 of this Code;

      2) are buildings, structures temporarily closed by the decision of the Government of the Republic of Kazakhstan;

      3) are state-owned public roads and road structures on them such as:

      rights ofway;

      components of road structure;

      traffic engineering and subsidiary road components and facilities;

      bridges;

      overpasses;

      viaducts;

      traffic intersections;

      tunnels;

      protection galleries;

      buildings and devices intended to improve road safety;

      drainage structures and culverts;

      forest belts along roads;

      roadway residential buildings and complexes of road maintenance service;

      4) unfinished construction projects, except for those specified in paragraph 6 of Article 518 and subparagraph 4) of paragraph 1 of this article;

      5) buildings, structures that are an integral part of a transport complex ensuring the subway operation;

      6) buildings and structures purchased by the state Islamic special financial company under contracts concluded in accordance with the terms of issuance of state Islamic securities;

      7) individuals’ dwellings and other facilities used in entrepreneurial activity, for which the tax base is determined in accordance with Article 529 of this Code and the tax is calculated by tax authorities in accordance with Article 532 of this Code;

      8) buildings, structures that are concession assets, the rights of possession and use of which are transferred under a concession agreement with the availability payment under concession projects of special significance, the list of which is approved by the Government of the Republic of Kazakhstan, provided that the value of concession assets exceeds 50 000000 times the monthly calculation index established by the law on the national budget and effective as of January 1 of a relevant financial year;

      9) buildings, structures located on the territory of the lands of the nuclear safety zone, used for placement of radioactive waste and ensuring nuclear physical protection.

      Footnote. Article 519 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2018); dated 20.12.2021 № 85-VII (shall be enforced after the day the legislative act regulating the creation and functioning of the nuclear safety zone comes into force); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 520. Tax base

      1. Unless otherwise established by this article, the tax base for taxable items of individual entrepreneurs and legal entities, specified in subparagraphs 1), 3), 4) and 5) of paragraph 1 of Article 519 of this Code, is the average annual book value of taxable items determined on the basis of accounting data.

      In case of no average annual book value of concession assets, the tax base is the value of such assets determined in accordance with the procedure determined by the Government of the Republic of Kazakhstan.

      2. For the taxable facilities of individual entrepreneurs and legal entities specified in subparagraphs 2) and 7) of paragraph 1 of Article 519 of this Code, the tax base shall be established in the amount of the average annual sum of receivables, including long-term, determined in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

      3. The average annual book value of taxation objects shall be determined as one thirteenth of the amount obtained by adding up the book values ​​of taxation objects on the 1st day of each month of the current tax period and the 1st day of the month of the tax period following the reporting one.

      If the terms of the subsoil use contract provide for the fulfillment of obligations to dismantle and remove objects of taxation, as well as the provisions of the Environmental Code of the Republic of Kazakhstan require the implementation of activities related to the liquidation fund of waste disposal sites, then the assessment of such obligations, determined in accordance with international financial reporting standards and ( or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting shall not be included in the book value of taxation objects when maintaining separate accounting.

      If the provisions of the Law of the Republic of Kazakhstan "On the main pipeline" provide for the fulfillment of obligations to liquidate the main pipeline, then the assessment of such obligations, determined in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting shall not be included in the book value of taxation objects when maintaining separate accounting for the value of such obligations.

      If the energy transmission organization accepts on its balance sheet electrical networks recognized as ownerless in accordance with the civil legislation of the Republic of Kazakhstan or received free of charge in accordance with the legislation of the Republic of Kazakhstan, the cost of such networks shall not be included in the tax base before taking into account the amount of property tax on such networks in the tariff estimate in accordance with paragraph 8 of Article 13-1 of the Law of the Republic of Kazakhstan "On Electricity".

      4. The average annual amount of receivables, including long-term, established in accordance with international financial reporting standards and (or) requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, is determined as one thirteenth of the amount received by adding the amounts of receivables, including long-term, on the 1st day of each month of the current taxable period and the 1st day of the month of the taxable period following the reporting one.

      5. As for taxable items of legal entities, specified in subparagraphs 3) and 4) of paragraph 3 of Article 517 of this Code, the tax base is determined on the basis of the share of these taxable items provided for use, transferred into trust management or leased out.

      6. Unless otherwise provided for by this paragraph, the tax base for taxable items of individual entrepreneurs that do not maintain accounting records and compile financial statements in accordance with the Law of the Republic of Kazakhstan “On Accounting and Financial Reporting” is the sum total of costs for their acquisition, production, construction, assembly, installation, as well as reconstruction and modernization.

      In this case, reconstruction and modernization are recognized in accordance with paragraph 2 of Article 269 of this Code.

      In case of no source documents confirming the costs for acquisition, production, construction, assembly, installation, reconstruction and modernization, as well as for taxable items received as a result of transactions, the price (value) of which is unknown, or free of charge, also in the form of donation, inheritance, gift, charitable assistance, the tax base is the market value of:

      1) a taxable item as of the date of emergence of the right of ownership of the asset;

      2) a taxable item of the payers, specified in paragraph 6 of Article 518 of this Code, as of the date of its recognition by payers for such items.

      In this case, the market value is determined in areport on appraisal conducted under an agreement between the appraiser and the taxpayer in accordance with the legislation of the Republic of Kazakhstan on the appraisal activity.

      7. If Article 41 of this Code provides for the fulfillment of tax obligations for the property tax by a trust manager, the tax base is the average annual book value of such taxable items, which in accordance with the procedure specified in paragraph 3 of this article, is determined by:

      1) the trust manager on his/her/its own - if such property was put onto his/her/its books;

      2) a state institution, on whose books such property is placed. In this case, data on the tax base of such property shall be submitted to the trust manager annually, on or before February 1.

      In case of no data on the average annual book value of the property, specified in subparagraph 2) of part one of this paragraph, in the course of compiling tax returns on the property tax, the tax base for such property is its book value, indicated in a certificate of its acceptance and transfer in accordance with paragraph 4 of Article 41 of this Code.

      Footnote. Article 520 as amended by the laws of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2018); dated 02.01.2021 № 402-VI (shall be enforced from 01.01.2022); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 521. Tax rates

      1. Unless otherwise provided for by this article, legal entities calculate the property tax at the rate of 1.5 percent to the tax base.

      2. The payers calculating the property tax at the rate of 0.5 percent to the tax base are as follows:

      1) individual entrepreneurs;

      2) legal entities applying a special tax regime on the basis of a simplified declaration;

      3) subjects of social entrepreneurship.

      3. The below indicated legal entities calculate the property tax at the rate of 0.1 percent to the tax base:

      1) legal entities identified in Article 289 of this Code, except for religious associations and non-commercial organizations, specified in paragraph 4 of Article 289 of this Code;

      2) legal entities identified in Article 290 of this Code;

      3) organizations, whose main activity is the performance of works (rendering of services) in the field of library services;

      4) legal entities with respect to state-owned water reservoirs, waterworks financed from the state budget;

      5) legal entities with respect to irrigation and drainage facilities used for irrigation of the land of legal entities that are agricultural producers and peasant or farm enterprises;

      6) legal entities with respect to drinking water supply facilities;

      7) Is excluded – by the Law of the Republic of Kazakhstan dated 03.04.2019 № 243-VI (shall be enforced upon expiry of ten calendar days after its first official publication);
      8) Is excluded – by the Law of the Republic of Kazakhstan dated 03.04.2019 № 243-VI (shall be enforced upon expiry of ten calendar days after its first official publication);

      9) legal entities on runways at airfields and airport terminals, with the exception of runways at airfields and terminals of airports in the cities of Astana and Almaty;

      10) technology parks with respect to facilities used by them for carrying out their basic activity provided for by the Entrepreneurial Code of the Republic of Kazakhstan.

      The provisions of this subparagraph may be applied by technology parks meeting all of the following requirements:

      created in accordance with the Entrepreneurial Code of the Republic of Kazakhstan;

      50 and more percent of the voting shares (participatory interests) of such technology parks belong to the national development institute for technological development.

      The provisions of this subparagraph are not applied if taxable items are provided for use, transferred into trust management or leased out;

      11) was valid until 01.01.2020 in accordance with Law of the Republic of Kazakhstan № 121-VI dated 25.12.2017.
      12) was valid from 01.01.2022 to 01.01.2024 pursuant to the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI.
      Note!
      Subparagraph 13) shall be valid from 01.01.2024 to 01.01.2029 in accordance with the Law of the Republic of Kazakhstan dated 01.07.2024 No. 105-VIII.

      13) an organization carrying out activities on organizing and holding an international specialized exhibition on the territory of the Republic of Kazakhstan.

      For the purposes of part one of this subparagraph, an organization carrying out activities on organizing and holding an international specialized exhibition on the territory of the Republic of Kazakhstan means a legal entity with 100% state participation in the authorized capital, the main subject of which activities is organizing and holding an international specialized exhibition on the territory of the Republic of Kazakhstan, as well as post-exhibition use of the territory of the international specialized exhibition.

      4. The legal entities, specified in paragraph 3 of this article, shall calculate and pay the property tax at the tax rate set in paragraph 1 of this article for taxable items provided for use, transferred into trust management or leased out, except for legal entities identified in:

      1) paragraph 2 of Article 290 of this Code – if a fee for such use, trust management or lease goes to the state budget;

      2) paragraph 3 of Article 290 of this Code.

      3) Was valid from 01.01.2022 to 01.01.2024 pursuant to the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI.
      Note!
      Subparagraph 4) shall be valid from 01.01.2024 to 01.01.2029 in accordance with the Law of the Republic of Kazakhstan dated 01.07.2024 № 105-VIII.

      4) subparagraph 13) of paragraph 3 of this Article.

      5. The property tax at the zero percent rate to the tax base is calculated by:

      1) legal entities identified in paragraph 1 of Article 291 of this Code;

      2) organizations operating in the territories of special economic zones, with account of the provisions established by Chapter 79 of this Code;

      3) a person who has concluded an investment agreement taking into account the provisions of Chapter 80-1 of this Code.

      6. Legal entities entered in the list approved by the authorized state body for the management and intersectoral coordination in the sphere of housing relations, in coordination with the authorized body for tax policy, calculate the tax at the rates set in Article 531 of this Code with respect to taxable items supplied for the implementation of state and (or) governmental programs for housing construction under long-term residential lease agreements to an individual participating in such a program.

      7. If the subject of social entrepreneurship complies with several provisions of paragraphs 2, 3, 4 and 5 of this Article, then one of the lowest rates established by this Article shall be applied.

      Footnote. Article 521 as amended by the Law of the Republic of Kazakhstan dated 03.04.2019 № 243-VI (shall be enforced upon expiry of ten calendar days after its first official publication); № 291-VІ dated December 27, 2019 (shall be enforced upon expiry of ten calendar days after the day of its first official publication); dated 10.12.2020 № 382-VI (see Article 2 for the procedure of entry into force); dated 24.06. 2021 № 53-VII (shall be enforced from 01.01.2022); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023); dated 01.07.2024 № 105-VIII (shall be valid from 01.01.2024 to 01.01.2029 in accordance with the Law of the Republic of Kazakhstan dated 01.07.2024 № 105-VIII).

Article 522. The order for the tax calculation and payment

      1. Taxpayers calculate the tax on their own by applying an appropriate tax rate to the tax base.

      Taxpayers applying a special tax regime for producers of agricultural products shall calculate the property tax with account of the provisions of paragraph 1 of Chapter 78 of this Code.

      2. The persons, specified in paragraph 6 of Article 521 of this Code, shall calculate the amount of the tax by applying the rates set in Article 531 of this Code to the tax base, which is determined separately for each facility in accordance with:

      paragraph 1 of Article 520 of this Code - in case of provision of taxable items to individuals under a long-term residential lease agreement without a purchase option;

      paragraph 2 of Article 520 of this Code - in case of provision of taxable items to individuals under a long-term rent-to-own agreement.

      3. As for taxable items in commonshared ownership, the property tax for each taxpayer is calculated in proportion to his/her/its share in the property value.

      4. Taxpayers, except for individual entrepreneurs applying a special tax regime for small business entities, are obliged to make, within a taxable period, current payments for the property tax, which are determined by applying an appropriate tax rate to the book value of taxable items determined on the basis of accounting records as of the beginning of a taxable period.

      5. The tax is paid to the state budget at the location of taxable items.

      6. The amount of current payments shall be determined by applying the appropriate tax rates to the book value of taxation odjects, determined according to accounting data at the beginning of the tax period.

      7. Taxpayers, except for individual entrepreneurs applying special tax regimes for small business entities, shall make current tax payments in equal parts on or before February 25, May 25, August 25 and November 25 of a taxable period.

      8. If tax obligations arise within a taxable period, and also in case the legal entities, indicated in subparagraphs 3) and 4) of paragraph 3 of Article 517 of this Code, provide taxable items for use, transfer them into trust management or under a property rent (lease) agreement:

      1) the first deadline for the payment of current tax amounts is the next scheduled deadline for their payment within such a taxable period;

      2) after the last deadline for the payment of current payments, only the final settlement and payment of the tax amount is made within the time limits specified in paragraph 11 of this article.

      9. In case of changes in property tax obligations within a taxable period, current payments are adjusted for the amount of changes in tax obligations in equal parts between forthcoming periods for the tax payment within such a taxable period, unless otherwise provided for in paragraph 8 of this article.

      10. If taxable items are received within a taxable period, current payments for the property tax are increased by the amount, determined by way of applying the tax rate to 1/13 of the initial value of the taxable items received, which is determined on the basis of accounting data as of the date of receipt, multiplied by the number of months of the current taxable period beginning from the month of receipt of taxable items until the end of the taxable period. The amount, by which current payments are subject to increase, shall be distributed in equal parts among the periods for payment established by paragraph 7 of this article, and the first period for making current payments shall be the next scheduled one following the date of receipt of taxable items.

      If taxable items are disposed of within a taxable period, current payments are reduced by the amount, determined by way of applying the tax rate to 1/13 of the value of the taxable items disposed of, multiplied by the number of months of the current taxable period beginning from the month, in which taxable items were disposed of, until the end of the taxable period.

      In this case, the value of taxable items disposed of is:

      their initial value according to accounting data as of the date of receipt - for taxable items received within a current taxable period;

      their book value according to accounting data as of the beginning of a taxable period - for other taxable items.

      The amount, by which current payments shall be reduced, is distributed in equal parts among remaining periods formaking current payments.

      11. Taxpayers, except for individual entrepreneurs applying a special tax regime for small business entities, make final settlement of the calculation of the property tax and pay it within ten calendar days of the deadline for submitting a declaration for a taxable period.

      12. Individual entrepreneurs applying a special tax regime for small business entities shall pay the property tax within ten calendar days of the deadline for submitting a declaration for a taxable period.

      13. As for a person that is a taxpayer under subparagraph 2) of paragraph 6 of Article 518 of this Code, the tax amount is calculated in case of transfer of rights to an unregistered taxable item:

      1) with respect to the donor - for the period running from the 1st day of the month of actual possession and (or) use (operation) of such a taxable item until the 1st day of the month, in which such an item was transferred on the basis of a certificate of acceptance and transfer or another document;

      2) with respect to the recipient - for the period running from the 1st day of the month, in which such an item was transferred on the basis of a certificate of acceptance and transfer or another document.

      Footnote. Article 522 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021).

Article 523. Calculation and payment of the tax in individual cases

      As for taxable items (to be) used in entrepreneurial activity, an individual entrepreneur calculates and pays the tax at the rates and in accordance with the procedure established by this Chapter.

      In this case, for the purposes of this Chapter, a taxable item (to be) used in entrepreneurial activity is not a taxable item that meets all of the following requirements and is:

      a dwelling, for which the tax base is determined in accordance with Article 529 of this Code and the tax is calculated by tax authorities;

      leased out (provided for use) solely for the purpose of residence and is not withdrawn from the housing stock.

Article 524. Taxable period

      1. A taxable period for the property tax calculation is a calendar year from January 1 through December 31.

      2. For the legal entities, specified in subparagraphs 3) and 4) of paragraph 3 of Article 517 of this Code, a taxable period is defined as that from the moment taxable items are provided for use, transferred into trust management or leased out until the end of such use.

Article 525. Tax returns

      1. Individual entrepreneurs (except for individual entrepreneurs applying a special tax regime for small business entities) with respect to taxable items (to be) used in entrepreneurial activity and legal entities submit to tax authorities at the location of taxable items the calculation of current tax payments on or before February 15 of a current taxable period for tax obligations as of the beginning of a taxable period.

      2. Within ten calendar days before the next scheduled (within a taxable period) deadline for current payments, a taxpayer shall submit:

      the calculation of current payments - in case tax obligations arose within a taxable period, except for those arisen after the last deadline for current payments;

      additional calculation of current payments with appropriate adjustment of the amounts of such payments and their distribution in equal parts among forthcoming payment periods – in case of changes in tax obligations for the tax within a taxable period.

      In this case, calculation of current payments or additional calculation of current payments shall be presented for facilities for which tax liabilities have arisen or changed as of the first day of the month when the next due date for payment of current payments is due.

      If tax obligations arose after the last deadline for current payments, taxpayers are not required to submit the calculation of current payments.

      3. A tax declaration shall be submitted to tax authorities at the location of taxable items on or before March 31 of the year following a reporting taxable period:

      1) by legal entities;

      2) by individual entrepreneurs - for tax obligations determined for taxable items (to be) used in entrepreneurial activity;

      3) by individuals (including private practice owners) - for tax obligations determined for taxable items (to be) used in entrepreneurial activity and (or) in activity related to such private practice.

      Footnote. Article 525 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced from 01.01.2018).

Chapter 65. TAXES ON THE PROPERTY OF INDIVIDUALS

Article 526. Taxpayers

      1. Individuals having a taxable item in accordance with Article 528 of this Code shall pay the tax on the property of individuals.

      2. The following ones shall not be the payers of the tax on the property of individuals:

      1) heroes of the Soviet Union, heroes of Socialist Labor, persons awarded the titles of "Khalyk kaharmany", "Kazakhstannyn Yenbek Eri", awarded the Order of Glory of three degrees and the Order of "Otan", - within 1000 times the size of the monthly calculation index established by the law on the republican budget and the relevant financial year effective as of January 1, from the total cost of all taxation objects specified in subparagraph 1) of Article 528 of this Code;

      2) veterans of the Great Patriotic War, veterans equated in benefits to veterans of the Great Patriotic War, and veterans of military operations on the territory of other states, persons awarded orders and medals of the former USSR for dedicated work and honorable military service in the rear during the Great Patriotic War , as well as persons who worked (served) for at least six months from June 22, 1941 to May 9, 1945 and were not awarded orders and medals of the former USSR for dedicated work and honorable military service in the rear during the Great Patriotic War, persons with disabilities in:

      land plots occupied by the housing stock, including buildings and structures attached to it;

      adjoining land plots;

      land plots provided for personal household (auxiliary) farming, gardening and summer cottage construction, including lands occupied for buildings;

      land plots occupied for garages;

      within 1,500 times the monthly calculation index established by the law on the republican budget and effective on January 1 of the corresponding financial year, from the total cost of all taxation objects specified in subparagraph 1) of Article 528 of this Code;

      3) orphans and children left without parental care, for the period until they reach the age of 18 for:

      land plots occupied by the housing stock, including buildings and structures attached to it;

      adjoining land plots;

      land plots provided for personal household (auxiliary) farming, gardening and summer cottage construction, including lands occupied for buildings;

      land plots occupied for garages;

      objects of taxation specified in subparagraph 1) of Article 528 of this Code;

      4) one of the parents of a person with a disability since childhood, a child with a disability due to:

      land plots occupied by the housing stock, including buildings and structures attached to it;

      adjoining land plots;

      land plots provided for personal household (auxiliary) farming, gardening and summer cottage construction, including lands occupied for buildings;

      land plots occupied for garages;

      5) mothers of many children, awarded the title of "Mother Heroine", awarded with the pendant "Altyn alka", separately living pensioners for:

      land plots occupied by the housing stock, including buildings and structures attached to it;

      adjoining land plots;

      within 1000 times the monthly calculation index established by the law on the republican budget and effective as of January 1 of the corresponding financial year, from the total cost of all taxation objects specified in subparagraph 1) of Article 528 of this Code.

      For the purposes of this Code, separately residing pensioners mean pensioners, at whose legal address (the address of their place of residence) only pensioners are registered;

      6) individual entrepreneurs on the taxation objects used in entrepreneurial activity, with the exception of dwellings and other objects for which the tax base is determined in accordance with Article 529 of this Code, and the tax is calculated by tax authorities in accordance with Article 532 of this Code;

      7) individuals - owners of an apartment (room), according to the share of the owner of an apartment (room), in a land plot occupied by a multi-apartment residential building.

      3. The provisions of subparagraphs 2) and 3) of paragraph 2 of this article shall not apply to taxable items provided for use or transferred into property rent (lease).

      Footnote. Article 526 as amended by the laws of the Republic of Kazakhstan dated 06.05.2020 № 324-VІ (shall be enforced from 10.12.2020); dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2020).

Article 527. Identification of a taxpayer in individual cases

      1. In case of transfer of taxable items into trust management by a state institution, the taxpayer is determined in accordance with Article 41 of this Code.

      2. If a taxable item is in common shared ownership of several persons, each of these persons shall be recognized as a taxpayer.

      3. The payer of the tax on taxable items in common joint ownership may be one of the owners of this taxable item upon agreement between them.

      In this case, with respect to taxable items in common joint ownership, for which state registration of the ownership right was after December 31, 2016, the taxpayer may be one of the owners of the taxable item, who is indicated by the owners in their application for state registration of the right of ownership of such an item.

      4. In the absence of identification documents for a land plot, the grounds for recognizing a user as a tax payer in relation to a land plot shall be the actual possession and use of such a plot on the basis of:

      1) acts of state bodies on the provision of a land plot - when providing a land plot from state property;

      2) civil-legal transactions or other grounds provided for by the legislation of the Republic of Kazakhstan - in other cases.

      Footnote. Article 527 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2020).

Article 528. Object of taxation

      The object of taxation on the property of individuals shall be located on the territory of the Republic of Kazakhstan:

      1) dwellings, buildings, summer cottages, garages, parking spaces and other buildings, structures, premises belonging to them on the basis of the ownership right;

      2) land plots owned by individuals on the right of ownership.

      Footnote. Article 528 is in the wording of the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2020); as amended by the Law of the Republic of Kazakhstan dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022).

Article 529. Tax base

      1. The tax base for dwellings, dachas for individuals is the value of taxable items, determined by the “Government for Citizens” State Corporation,as of January 1 of each year following a reporting year, as follows:

      C = C b x S x K physхКfuncхКzonхК mci ch., where:

      C - property value for tax purposes;

      Сb - base value of one square meter of a dwelling, dacha;

      S - usable area of a dwelling, dacha, in square meters;

      Кphys – physical depreciation coefficient

      Кfunc– functional depreciation coefficient;

      Кzon – zoning coefficient;

      Кmcich. – coefficient of MCI change.

      2. The basic cost of one square meter of a dwelling, a country house in national currency (C b) shall be determined depending on the type of settlement in the following sizes:

Category of the populated area

Base cost in KZT

1

2

3


Cities:


1.

Almaty

60 000

2.

Shymkent

60 000

3.

Astana

60 000

4.

Aktau

36 000

5.

Aktobe

36 000

6.

Atyrau

36 000

7.

Jezkazgan

36 000

8.

Kokshetau

36 000

9.

Karaganda

36 000

10.

Konaev

36 000

11.

Kostanai

36 000

12.

Kyzylorda

36 000

13.

Uralsk

36 000

14.

Ust-Kamenogorsk

36 000

15.

Pavlodar

36 000

16.

Petropavlovsk

36 000

17.

Semey

36 000

18.

Taldykorgan

36 000

19.

Taraz

36 000

20.

Turkestan

36 000

21.

cities of oblast status

12 000

22.

cities of regional subordinance

6 000

23.

Townships

4 200

24.

Villages

2 700

      In this case, the categories of settlements shall be determined in accordance with the classifier of administrative-territorial facilities approved by the authorized state body that carries out state regulation in the field of technical regulation.

      3. The tax base for a storage room located in an apartment building and used for personal purposes, a cold annex, an outbuilding (office) building, a basement floor, a basement of a dwelling, a garage, a parking space is the value of such an object as of January 1 of each year following for the reporting one, determined by the State Corporation "Government for Citizens", calculated by the formula:

      C = C b x S x K physхК mci ch.хКzon, where:

      C - value for tax purposes;

      Сb - base value of one square meter determined from the base value, established by paragraph 2 of this article, in the amount of:

      for a storage room located in an apartment building and used for personal purposes, a cold annex, an outbuilding (office) building, a basement floor, a basement of a dwelling - 25 percent,

      for a garage, a parking space - 15 percent;

      S - usable area of​​ an unheated extension, household building (outbuilding), semi-basement floor, basement of a dwelling, garage, in square meters;

      Кphys – physical depreciation coefficient established in the manner specified in paragraph 4 of this article;

      К mcich. – coefficient of MCI change determined in accordance with the procedure established by paragraph 7 of this article;

      Кzon – zoning coefficient established in the manner specified in paragraph 6 of this article.

      4. The coefficient of physical deterioration of a dwelling, dacha is determined with account of depreciation rates and effective age using the formula below:

      Кphys = 1 - Dphys, where:

      Dphys - physical depreciation of a dwelling, dacha.

      Physical depreciation is determined using the formula below:

      Dphys = (Т ass - Тcomm) хНdep/100, where:

      Т ass – year of tax assessment;

      Тcomm – year of commissioning of a taxable item;

      Нdep – depreciation rate.

      Depending on characteristics of a building in determining physical depreciation, the following depreciation rates apply:

Item №

Category of importance

Characteristics of a building

Н dep, %

Service life

1

2

3

4

5

1.

1.

Stone buildings, permanent buildings of I category of importance, brick walls more than 2.5 bricks thick or brick walls with reinforced concrete or metal framework, reinforced concrete and concrete floors; buildings with large-panel walls, reinforced concrete floors

0,7

143

2.

2.

Buildings with brick walls 1.5-2.5 bricks thick, reinforced concrete, concrete or wooden floors; buildings with large-block walls, reinforced concrete floors

0,8

125

3.

3.

Buildings with cavity wall masonry of bricks, monolithic slag-concrete, light slag blocks, shell stones, reinforced concrete or concrete floors; buildings with walls of large-block or cavity wall masonry of bricks, monolithic slag-concrete, small slag blocks

1,0

100

4.

4.

Buildings with mixed, wooden chopped or log walls

2,0

50

5.

5.

Buildings of adobe blocks, prefabricated panels, loose-fill framings, mud bricks, sun-dried bricks

3,3

30

6.

6.

Buildings of cane-fiber boards and other cavity wall ones

6,6

15

      If physical depreciation of a stone dwelling or that of load-bearing panels, of a dacha exceeds 70 percent, of other materials - 65 percent, then the physical depreciation coefficient is considered to be equal to 0.2.

      5. The functional depreciation coefficient (K func) with an allowance for changes in the requirements to the quality of a dwelling, dacha, is calculated using the formula below:

      Кfunc = КflхК corn хКw.matхК con хК heat, where:

      Кfl - a coefficient with an allowance for changes in the base value, depending on the floor of a dwelling;

      K corn - a coefficient with an allowance for the location of a dwelling at corner parts of a building;

      Кw.mat – a coefficient with an allowance for the material of walls;

      К con - a coefficient with an allowance for the level of conveniences of a dwelling, dacha and availability of engineering and technical devices in it;

      К heat – a coefficient with an allowance for the type of heating.

      The following adjustment coefficients shall apply depending on the number of floors (K fl):

Item №

Floor

К fl

1

2

3

1.

First

0,95

2.

Intermediary floor or a detached house

1,00

3.

Uppermost

0,9

      For multi-apartment residential buildings with no more than three floors, the floor coefficient for any floor is assumed to be equal to 1.

      The following adjustment coefficients (K corn) shall apply depending on the location of a dwelling at corner parts of a building:

Item №

Location of a dwelling at corner parts of a building

К corn

1

2

3

1.

At corner

0,95

2.

Not at corner or a detached house

1,0

      The following adjustment coefficients of wall materials (K w.mat) shall apply depending on the material of walls:

Item №

Material of walls

Coefficient

1

2

3

1.

Brick

1,1

2.

Prefabricated one from expanded clay blocks

1,0

3.

Prefabricated one from expanded clay blocks, lined with bricks

1,05

4.

Reinforced concrete panels

1,0

5.

Reinforced concrete panels, lined with bricks

1,05

6.

Sun-dried and mud bricks

0,5

7.

Sun-dried bricks, lined with 0.5 bricks

0,6

8.

Monolithic slag-concrete

0,7

9.

Reinforced concrete blocks

1,0

10.

Prefabricated one from panels

0,6

11.

Prefabricated one from panels, lined with 0.5 bricks

0,75

12.

Wooden chopped

0,85

13.

Sleeper timber

0,75

14.

Sleeper timber, lined with bricks

0,95

15.

Cane-fiber boards

0,6

16.

Other

1,0

      If a dwelling, a dacha are equipped with all the necessary engineering systems and technical devices, the adjustment coefficient of conveniences (K con) is assumed to be equal to 1.

      In case of no engineering systems and technical devices that create standard or comfortable conditions for living (household life), people’s stay (water supply, sewerage, other types of conveniences), К con is assumed to be equal to 0.8.

      The following adjustment heating coefficients (K heat) shall apply depending on the type of heating:

Item №

Type of heating

К heat

1

2

3

1.

Central heating

1,0

2.

Local gas or fuel oil heating

0,98

3.

Local water heating with solid fuel

0,95

4.

Furnace heating

0,9

      6. The zoning coefficient (K zones), taking into account the location of the taxation object in the settlement, shall be approved in accordance with the methodology for calculating the zoning coefficient by local executive bodies no later than December 1 of the year preceding the year of introduction of such a coefficient, and comes into effect from January 1 of the year following the year of its approval.

      Approved zoning coefficients are subject to official publication.

      The methodology for calculating the zoning coefficient is approved by the authorized state body selected from among central state bodies by the decision of the Government of the Republic of Kazakhstan.

      7. The coefficient of MCI change (hereinafter referred to as К mcich.) is determined using the formula below:

      К mcich. = curr mci / prev mci,

      where:

      curr mci - the monthly calculation index established by the law on the national budget and effective as of January 1 of a relevant financial year;

      prev mci - a monthly calculation index established by the law on the national budget and effective as of January 1 of a previous financial year.

      8. If an unheated extension, household building (outbuilding), semi-basement floor, basement of an apartment building, a garage are a part of a dwelling, the “Government for Citizens” State Corporation determines the tax base as the sum total of the values of such taxable items calculated in accordance with this article.

      9. If one individual is a taxpayer for several taxable items, the tax base is calculated separately for each item.

      10. For land plots specified in subparagraph 2) of Article 528 of this Code, the tax base shall be the area of a land plot and (or) land share.

      Footnote. Article 529 as amended by Laws of the Republic of Kazakhstan № 210-VI dated 28.12.2018 (shall be enforced since 01.01.2019); № 291-VІ dated December 27, 2019 (shall be enforced upon expiry of ten calendar days after the day of its first official publication); dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2020); dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2024).

Article 530. Calculation and payment of tax in individual cases

      For the objects of taxation used (to be used) in entrepreneurial activities (in activities related to private practice), an individual, including a person engaged in private practice shall calculate and pay property tax and submit tax returns for this type of tax in accordance with the procedure determined by chapters 62, 63 and 64 of this Code for individual entrepreneurs applying a special tax regime for the subjects of small business.

      The tax base for the objects of taxation specified in subparagraph 1) of Article 528 of this Code shall be determined in accordance with paragraph 6 of Article 520 of this Code.

      At the same time, for the purposes of this chapter, a land plot used (to be used) in entrepreneurial activity shall not be recognized as a land plot, provided that such a plot is:

      occupied by housing and other objects, the tax base for which is determined in accordance with Article 529 of this Code, and the tax is calculated by the tax authorities;

      provided for rent (use) solely for the purpose of living and is not withdrawn from the housing stock.

      Footnote. Article 530 is in the wording of the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2020).

Article 531. Tax rates

      1. Tax on the property of individuals, the tax base for which is determined in accordance with Article 529 of this Code shall be calculated depending on the value of the taxation objects at the following rates:

1

2

3

1.

up to 2,000,000 tenge inclusive

0.05 percent of the value of taxation objects

2.

over 2,000,000 tenge up to 4,000,000 tenge inclusive

1,000 tenge + 0.08 percent of the amount exceeding 2,000,000 tenge

3.

over 4,000,000 tenge up to 6,000,000 tenge inclusive


2,600 tenge + 0.1 percent of the amount exceeding

6,000,000 tenge

4.

over 6,000,000 tenge up to 8,000,000 tenge inclusive

4,000,000 tenge

4,600 tenge + 0.15 percent of the amount exceeding

5.

over 8,000,000 tenge up to 10,000,000 tenge inclusive

7,600 tenge + 0.2 percent of the amount exceeding 8,000,000 tenge

6.

over 10,000,000 tenge up to 12,000,000 tenge inclusive

11,600 tenge + 0.25 percent of the amount exceeding 10,000,000 tenge

7.

over 12,000,000 tenge up to 14,000,000 tenge inclusive

16,600 tenge + 0.3 percent of the amount exceeding 12,000,000 tenge

8.

over 14,000,000 tenge up to 16,000,000 tenge inclusive

22,600 tenge + 0.35 percent of the amount exceeding 14,000,000 tenge

9.

over 16,000,000 tenge up to 18,000,000 tenge inclusive

29,600 tenge + 0.4 percent of the amount exceeding 16,000,000 tenge

10.

over 18,000,000 tenge up to 20,000,000 tenge inclusive

37,600 tenge + 0.45 percent of the amount exceeding 18,000,000 tenge

11.

over 20,000,000 tenge up to 75,000,000 tenge inclusive

46,600 tenge + 0.5 percent of the amount exceeding 20,000,000 tenge

12.

over 75,000,000 tenge up to 100,000,000 tenge inclusive

321,600 tenge + 0.6 percent of the amount exceeding 75,000,000 tenge

13.

over 100,000,000 tenge up to 150,000,000 tenge inclusive

471,600 tenge + 0.65 percent of the amount exceeding 100,000,000 tenge

14.

over 150,000,000 tenge up to 350,000,000 tenge inclusive

796,600 tenge + 0.7 percent of the amount exceeding 150,000,000 tenge

15.

over 350,000,000 tenge up to 450,000,000 tenge inclusive

2,196,600 tenge + 0.75 percent of the amount exceeding 350,000,000 tenge

16.

over 450,000,000 tenge

2,946,600 tenge + 2 percent of the amount exceeding 450,000,000 tenge

      2. Basic tax rates for lands occupied by the housing stock, including buildings and structures attached to it (with the exception of adjacent plots) shall be established per one square meter of area in the following amounts:

Category of the populated area

Base tax rates for land taken up by housing stock, including buildings and structures attached to it (KZT)

1

2

3


Cities:


1.

Almaty

0,96

2.

Shymkent

0,58

3.

Astana

0,96

4.

Aktau

0,58

5.

Aktobe

0,58

6.

Atyrau

0,58

7.

Jezkazgan

0,58

8.

Kokshetau

0,58

9.

Karaganda

0,58

10.

Konaev

0,58

11.

Kostanai

0,58

12.

Kyzylorda

0,58

13.

Uralsk

0,58

14.

Ust-Kamenogorsk

0,58

15.

Pavlodar

0,58

16.

Petropavlovsk

0,58

17.

Semey

0,58

18.

Taldykorgan

0,58

19.

Taraz

0,58

20.

Turkestan

0,39

21.

Almaty oblast:


22.

cities of oblast status

0,39

23.

cities of regional subordinance

0,39

24.

Akmola oblast:


25.

cities of oblast status

0,39

26.

cities of regional subordinance

0,39

27.

Other cities of oblast status

0,39

28.

Other cities of regional subordinance

0,19

29.

Townships

0,13

30.

Villages

0,09

      At the same time, the categories of settlements shall be established in accordance with the classifier of administrative-territorial objects, approved by the authorized state body exercising state regulation in the field of technical regulation.

      3. Adjoining land plots shall be subject to taxation at the following basic tax rates:

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

      with an area up to 1000 square meters inclusive - 0.20 tenge per 1 square meter;

      for an area exceeding 1000 square meters - 6.00 tenge per 1 square meter.

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

      2) for other settlements:

      with an area up to 5000 square meters inclusive - 0.20 tenge per 1 square meter;

      for an area exceeding 5000 square meters - 1.00 tenge per 1 square meter.

      By decision of local representative bodies, tax rates for land plots exceeding 5,000 square meters can be reduced from 1.00 tenge to 0.20 tenge per 1 square meter.

      A house adjacent land plot is considered to be a part of a land plot belonging to the lands of settlements, intended for servicing a residential building and not occupied by a residential building, including buildings and structures attached to it.

      4. Basic tax rates for agricultural lands, as well as lands of settlements provided to individuals for personal household (auxiliary) farming, gardening and summer cottage construction, including lands occupied by the relevant buildings shall be established in the following amounts:

      1) with an area up to 0.50 hectares inclusive - 20 tenge per 0.01 hectare;

      2) for an area exceeding 0.50 hectares - 100 tenge per 0.01 hectare.

      5. Local representative bodies, on the basis of projects (schemes) of land zoning carried out in accordance with the land legislation of the Republic of Kazakhstan shall have the right to decrease or increase the basic tax rates for lands occupied by the housing stock, including buildings and structures attached to it, not more than 50 percent of the base land tax rates.

      At the same time, decreasing or increasing of the rates individually for individual taxpayers shall be prohibited.

      Such a decision to decrease or increase the rates shall be made by the local representative body no later than December 1 of the year preceding the year of its introduction, and comes into effect on January 1 of the year following the year of its adoption.

      The decision of the local representative body to decrease or increase the rates shall be subject to official publication.

      Footnote. Article 531 is in the wording of the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2020); as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2024).

Article 532. The order for the tax calculation and payment

      1. Tax authorities shall calculate the tax on taxable items of individuals on or before July 1 of the year following a reporting taxable period at the location of a taxable item, irrespective of the place of residence of a taxpayer, by applying an appropriate tax rate to the tax base with account of actual period of tenure on the basis of the right of ownership of taxable items of individuals, the rights to which were registered before January 1 of the year following a reporting taxable period.

      1-1. The tax on the property of individuals includes the amounts of taxes calculated separately for each object of taxation specified in Article 528 of this Code for the tax period.

      2. If a taxable item is owned for less than twelve months within a taxable period, the property tax payable on such items is calculated by dividing the tax amount, determined in accordance with paragraph 1 of this article, by twelve and multiplying the quotient by the number of months of actual period of tenure of the taxable item.

      In this case, the actual period of tenure of the item is determined from the beginning of a taxable period (if the item was owned as of that date) or from the 1st day of the month, in which the right of ownership of the item arose, until the 1st day of the month, in which the right of ownership of such an item was transferred, or until the end of the taxable period (if the item is owned as of such date).

      3. As for a taxable item in common shared ownership of several individuals, the tax is calculated in proportion to their share in this property.

      4. In case of destruction, breakdown, demolition of a taxable item, the tax amount is recalculated given documents issued by an authorized state body, confirming the fact of its destruction, breakdown, demolition.

      5. If the right to apply the provisions of subparagraphs 1) - 5) of paragraph 2 of Article 526 of this Code arises or is terminated within a taxable period, such provisions:

      are applied from the 1st day of a month, in which such right arose, until the end of the taxable period or the 1st day of a month, in which such right is terminated – if the right arises;

      do not apply from the 1st day of the month, in which such right is terminated – if the right is terminated.

      6. Unless otherwise established by paragraph 7 of this article, the tax is paid to the state budget at the location of taxable items on or before October 1 of the year following a reporting taxable period.

      7. The tax amount payable for the actual period of ownership of a taxable item by a person transferring the right of ownership must be paid to the state budget on or before the day of state registration of the right of ownership.

      In addition to the above, in order to calculate the tax on the property of individuals in the case provided for in part one of this paragraph, it is necessary to use the tax base, which is determined for the taxable period preceding the year of transfer of the right of ownership of the taxable item.

      8. If boundaries of an administrative-territorial unit are changed, the tax on individuals’ property located within the territory of a populated locality, which, as a result of such change of boundaries, enters another administrative-territorial unit, for the taxable period of such change is calculated on the basis of the base value established for the category of a populated locality, within which boundaries the given populated locality was before the date of such change.

      9. When a settlement is transferred from one category of settlements to another during a tax year, the property tax for the tax period in which such a transfer is made shall be calculated at the rates established for the category of settlement to which the given settlement belonged prior to such a transfer.

      Footnote. Article 532 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2020).

Article 533. Taxable period

      1. A taxable period for calculating the tax on property of individuals is a calendar year from January 1 through December 31.

      2. In case of destruction, breakdown, demolition of taxable items of individuals, a taxable period includes the month, in which a taxable item was destructed, broken down or demolished.

SECTION 16. GAMBLING BUSINESS TAX Chapter 66. GAMBLING BUSINESS TAX

Article 534. Payers

      Payers of the gambling business tax are legal entities carrying out the activity on rendering services of:

      1) a casino;

      2) a slot machine hall;

      3) a totalizer;

      4) a bookmaker.

Article 535. Taxable items

      Items subject to the gambling business tax, in case of carrying out thegambling business activity, are as follows:

      1) a gaming table;

      2) a slot machine;

      3) a totalizer’s cash register;

      4) a totalizer’s electronic cash register;

      5) a bookmaker’s cash register;

      6) a bookmaker’s electronic cash register.

Article 536. Tax rates

      1. The gambling business tax rate perone unit of a taxable item is:

      1) 1 660 times the monthly calculation index per month – with respect to a gaming table;

      2) 60 times the monthly calculation index per month - with respect to a slot machine;

      3) 300 times the monthly calculation index per month - with respect to a totalizer’s cash register;

      4) 4 000 times the monthly calculation index per month - with respect to a totalizer’s electronic cash register;

      5) 300 times the monthly calculation index per month - with respect to a bookmaker’s cash register;

      6) 3 000 times the monthly calculation index per month - with respect to a bookmaker’s electronic cash register.

      2. The tax rates established by paragraph 1 of this article shall be determined on the basis of the size of the monthly calculation index established by the law on the national budget and effective as of the 1stday of a taxable period.

Article 537. Taxable period

      A taxable period for the gambling business tax is a calendar quarter.

Article 538. The order for the tax calculation

      1. The gambling business tax is calculated by applying an appropriate tax rate to each taxable item identified in Article 535 of this Code, unless otherwise established by paragraph 2 of this article.

      2. When taxable items are put into operation before the 15th day of a month inclusive, the gambling business tax is calculated at the established rate, after the 15th day –in the amount of 1/2 of the established rate.

      With the disposal of taxable items before the 15th day of a month inclusive, the gambling business tax is calculated in the amount of 1/2 of the established rate, after the 15th day - at the established rate.

Article 539. Additional payment of the gambling business tax payers

      Footnote. Article 539 was valid until 01.01.2020 in accordance with Law of the Republic of Kazakhstan № 121-VI dated 25.12.2017.

Article 540. The order for the calculation and payment of additional payment

      Footnote. Article 540 was valid until 01.01.2020 in accordance with Law of the Republic of Kazakhstan № 121-VI dated 25.12.2017.

Article 541. Time limits for submitting a tax declaration

      A gambling business tax declaration is submitted on or before the 15th day of the second month following a reporting quarter to the tax authority at the place of registration as a taxpayer carrying out certain types of activities.

Article 542. Deadline for the tax payment

      The gambling business tax is payable to the budget at the place of registration of taxable items on or before the 25th day of the second month following a reporting taxable period.

SECTION 17. FIXED TAX

      Footnote. Section 17 was valid until 01.01.2020 in accordance with Law of the Republic of Kazakhstan № 121-VI dated 25.12.2017.

SECTION 18. PAYMENTS TO THE BUDGET Chapter 68. LEVIES

Article 550. General provisions on levies

      1. Fees are one-time payments to the budget, which are levied by tax authorities, local executive bodies and other authorized government bodies while performing:

      1) registration actions;

      2) actions to issue permits or their duplicates.

      At the same time, for the purposes of this chapter, permitting documents also mean consents issued by the authorized body for regulation, control and supervision of the financial market and financial organizations and a document confirming the residence of a foreigner or stateless person who is an investment resident of the Astana International Financial Center, issued by tax authorities in the manner and in cases established by the legislation of the Republic of Kazakhstan, not related to permits.

      2. For the purposes of this chapter, registration actions shall mean the following actions of the authorized state bodies, as prescribed by the legislation of the Republic of Kazakhstan:

      1) state registration of legal entities and registration of branches and representative offices, as well as their re-registration;

      2) Is excluded by the Law of the Republic of Kazakhstan dated 24.05.2018 № 156-VI (shall be enforced from 01.07.2018);

      3) state registration of the pledge of movable property and mortgage of a vessel;

      4) state registration of space facilities and rights to them;

      5) state registration of vehicles, as well as their re-registration;

      6) state registration of medical products and medical devices, as well as their re-registration;

      7) Is excluded by the Law of the Republic of Kazakhstan dated 20.06.2018 № 161-VI (shall be enforced upon expiry of three months after its first official publication);

      8) registration of a TV and radio channel, a print periodical, an information agency and a network publication;

      9) is excluded by the Law of the Republic of Kazakhstan dated 02.07.2020 № 354-VI (shall be enforced from 01.01.2021).

      3. Fees shall be charged upon issuance by the relevant authorized state bodies, tax authorities, local executive bodies prescribed by the legislation of the Republic of Kazakhstan, of the following documents or their duplicates:

      1) licenses for certain types of activities subject to licensing in accordance with the legislation of the Republic of Kazakhstan;

      2) permits, consents to the banking and insurance market participants issued by the authorized state body for the regulation, control and supervision of the financial market and financial organizations in the manner and in the cases established by the legislation of the Republic of Kazakhstan;

      3) permits issued for the passage of vehicles within the territory of the Republic of Kazakhstan (hereinafter referred to as the levy for the passage of vehicles within the territory of the Republic of Kazakhstan):

      exit from the territory of the Republic of Kazakhstan of domestic vehicles performing international carriage of passengers and cargo;

      entry (exit) to the territory (from the territory) of the Republic of Kazakhstan, transit through the territory of the Republic of Kazakhstan of foreign vehicles performing international carriage of passengers and cargo;

      passage of domestic and foreign large and (or) heavy vehicles within the territory of the Republic of Kazakhstan;

      4) permits for the use of the radio-frequency spectrum to TV and radio broadcasting organizations, issued by the authorized state body for the state policy in the field of communications (except for state organizations obtaining a permit to use the radio-frequency spectrum for the performance of functional duties assigned to them);

      5) excluded by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.07.2023);

      6) a permit to employ foreign nationals in the Republic of Kazakhstan (its extension);

      7) a document confirming the residence of a foreigner or a stateless person who is an investment resident of the International financial centre “Astana”.

      3-1. Was valid from 01.04.2023 to 31.12.2023 pursuant to the Law of the Republic of Kazakhstan dated 25.12.2017 № 121-VI.

      4. The authorized state bodies performing the relevant actions, which envision collection of fees, shall calculate and charge the amounts of fees in accordance with the legislation of the Republic of Kazakhstan, and they are also responsible for completeness of the collection, timeliness of payment of the calculated (accrued) fees to the budget, also for reliability of the information submitted to the state revenue bodies in accordance with paragraph 5 of this article.

      5. On a quarterly basis, no later than the 20th day of the month following the reporting quarter, the authorized state bodies shall provide information to the tax authority at their location (until full automation of the transfer) on the fee payers and taxation objects in the form established by the authorized body, except for the cases prescribed by article 26 of this Code.

      Footnote. Article 550 as amended by the Law of the Republic of Kazakhstan dated 24.05.2018 № 156-VI (shall be enforced from 01.07.2018); dated 20.06.2018 № 161-VI (shall be enforced upon expiry of three months after its first official publication); dated 28.12.2018 № 211-VI (shall be enforced upon expiry of ten calendar days after its first official publication); № 249-VI dated 04.19.2019 (shall be enforced since 01.08.2019); № 262-VI dated 03.07.2019 (shall be enforced since 01.01.2020); dated 02.07.2020 № 354-VI (shall be enforced from 01.01.2021); dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021); dated 21.12.2022 № 165-VII (shall be enforced from 01.07.2023).

Article 551. Payers of levies

      1. Unless otherwise established by this article, payers of levies are persons, as well as structural units of legal entities, in whose interests authorized state bodies perform actions requiring the charge of a levy.

      2. Persons who attract foreign labor are not payers of the fee for issuing or renewing a permit to attract foreign labor to the Republic of Kazakhstan in cases established by the legislation of the Republic of Kazakhstan on social protection and on population migration.

      Footnote. Article 551 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021); dated 12.12.2023 № 45-VIII (effective from 01.07.2023).

Article 552. The order for the calculation and payment of levies

      1. The amounts of fees shall be calculated at established rates and paid at the location of the fees payer before submitting the relevant documents to the authorized state body and local executive body or before receiving permits.

      2. In case of detection of the fact of the vehicle’s passage without relevant permits, and also non-observance of vehicle permissible parameters established by the authorized state body for road transport management, the amount of the levy for the passage of vehicles within the territory of the Republic of Kazakhstan is paid to the state budget within five business days of the day of detection of such a fact.

      3. The amount of the levy for the passage of vehicles within the territory of the Republic of Kazakhstan is paid to the state budget either through banks or organizations carrying out certain types of banking operations, or in cash at border crossing points or at other specially equipped places of the authorized state body on the basis of accountable forms in the manner established by the authorized body.

      The authorized state body for road transport management shall transmit the amounts of levies collected in cash for the passage of vehicles within the territory of the Republic of Kazakhstan to banks or organizations carrying out certain types of banking operations not later than the next business day of the day the money was received, for their subsequent transfer to the budget. If daily cash receipts are less than 10 times the monthly calculation index established by the law on the national budget and effective as of the date of the levy payment, the money is credited once every three business days of the day, on which the money was received.

      If individuals pay the levy for the carriage of vehicles within the territory of the Republic of Kazakhstan in cash, the business identification number of the authorized state body shall be indicated on accountable forms.

      4. The fee for issuing or extending a permit to employers to attract foreign labor to the Republic of Kazakhstan shall be collected within ten working days from the date of receipt of the notification of the local executive body of the oblast, city of republican status, the capital about the decision to issue or extend a permit to employers to attract foreign labor force to the Republic of Kazakhstan in the manner determined by the legislation of the Republic of Kazakhstan on social protection and on population migration.

      5. The fee for the issuance of a document confirming the residence of a foreigner or a stateless person who is an investment resident of the International financial centre “Astana” shall be paid at the location of the International financial centre “Astana” prior to the submission of the relevant documents to the tax authority.

      Footnote. Article 552 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021); dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022); dated 21.12.2022 № 165-VII (shall be enforced from 01.07.2023); dated 12.12.2023 № 45-VIII (effective from 01.07.2023).

Article 553. Registration levy rates

      1. The registration fee rates shall be determined in the amount divisible by the monthly calculation index established by the Law on the republican budget (hereinafter in this Chapter referred to as MCI) and effective as of the date of payment of such fees.

      2. The rates of fee for state (record) registration of legal entities, their branches and representative offices, except for commercial organizations, as well as their re-registration are as follows:

Item№

Types of registrationactions

Rates (MCI)

1

2

3

1.

For state registration (re-registration), state registration of termination of activity of legal entities (including reorganization in cases provided for by the legislation of the Republic of Kazakhstan), record registration (re-registration), deregistration of their branches and representative offices, except for commercial organizations:


1.1.

legal entities, their branches and representative offices

6,5

1.2.

political parties, their branches and representative offices

14

2.

For state registration (re-registration), state registration of termination of activities (including in the event of reorganization in cases provided for by the legislation of the Republic of Kazakhstan) of institutions financed from the budget, state-owned enterprises and associations of apartment building property owners, registration (re-registration), removal from accounting registration of their branches and representative offices:


2.1.

for state registration, registration of termination of activity, record registration, deregistration

1

2.2.

for re-registration

0,5

3.

For state registration (re-registration), state registration of termination of activities (including in the event of reorganization in cases prescribed by the legislation of the Republic of Kazakhstan) of children's and youth public associations, as well as public associations of persons with disabilities, registration (re-registration), deregistration of their branches and representative offices, branches of republican and regional national-cultural public associations:


3.1.

for registration (including during reorganization in cases provided for by the legislation of the Republic of Kazakhstan)

2

3.2.

for re-registration, state registration of termination of activity (including reorganization in cases provided for by the legislation of the Republic of Kazakhstan), deregistration

1

      Note.

      * The zero rate is applied in case of state registration and registration of termination of activity of legal entities that are small and medium business entities.

      3. The rates of fee are as follows:

Item №
 

Types of registration actions

Rates (MCI)

1

2

3

1.-16.

Is excluded by the Law of the Republic of Kazakhstan dated 24.05.2018 № 156-VI (shall be enforced from 01.07.2018)

17.

For state registration of pledge of movable property and mortgage of a vessel:


17.1.

for the registration of a pledge of movable property and mortgage of a ship, as well as amendments, additions and termination of a registered pledge:


17.1.1.

from individuals **

1

17.1.2.

from legal entities

5

17.1.3.

from an organization for improving the quality of loan portfolios of second-tier banks, whose sole shareholder is the Government of the Republic of Kazakhstan

0

17.2.

for the issuance of a duplicate of the document certifying the state registration of the pledge of movable property and mortgage of the vessel **

0,5

      Note.

      The zero rate applies to state registration of:

      1) Is excluded by the Law of the Republic of Kazakhstan dated 24.05.2018 № 156-VI (shall be enforced from 01.07.2018);

      2) the pledge of real estate, mortgage of a vessel or a vessel under construction of the following persons: **

      veterans of the Great Patriotic War, veterans, equal in benefits to veterans of the Great Patriotic War, and veterans of military operations on the territory of other states, persons awarded orders and medals of the former USSR for dedicated work and honorable military service in the rear during the Great Patriotic War, persons who worked (served) for at least six months from June 22, 1941 to May 9, 1945 and were not awarded orders and medals of the former USSR for dedicated work and honorable military service in the rear during the Great Patriotic War, persons with disabilities, also one of the parents of a person with a disability since childhood, a child with a disability;

      compatriots.

      4. The rates of the fee for state registration of space objects and rights to them, vehicles, as well as their re-registration shall be:

Types of registration actions
 

Rates
(MCI)

1
 

2

3

1.
 

For state registration of:


1.1.

a power-driven vehicle (except for a vehicle in respect of which primary state registration is carried out) or a trailer

0,25

1.2.

sea vessels

60

1.3.

river vessels

15

1.4.

small fleet ships:


1.4.1.

self-propelled small boats with a capacity of more than 50 horsepower (37 kW)

3

1.4.2.

self-propelled small boats up to 50 horsepower (37 kW)

2

1.4.3.

non-self-propelled small boats

1,5

1.5.

excluded by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.07.2023).

1.6.

space objects and rights to them

14

1.7.

urban rail transport

0,25

1.8.

railway traction, as well as multiple unit rolling stock

0,25

2.

For re-registration of:


2.1.

motor vehicle or trailer

0,25

2.2.

sea vessels

30

2.3.

river vessels

7,5

2.4.

small fleet ships:


2.4.1.

self-propelled small boats with a capacity of more than 50 horsepower (37 kW)

1,5

2.4.2.

self-propelled small boats up to 50 horsepower (37 kW)

1

2.4.3.

non-self-propelled small boats

0,75

2.5.

excluded by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.07.2023).

2.6.

urban rail transport

0,25

2.7.

railway traction, as well as multiple unit rolling stock

0,25

3.

For the issuance of a duplicate of the document certifying state registration:


3.1.

motor vehicle or trailer

0,25

3.2.

sea vessels

15

3.3.

river vessels

3,75

3.4.

small fleet ships:


3.4.1.

self-propelled small boats with a capacity of more than 50 horsepower (37 kW)

0,75

3.4.2.

self-propelled small boats up to 50 horsepower (37 kW)

0,5

3.4.3.

non-self-propelled small boats

0,38

3.5.

excluded by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.07.2023).

3.6.

urban rail transport

0,25

3.7.

railway traction, as well as multiple unit rolling stock

0,25

4.

For the primary state registration of motor vehicles:


4.1.

vehicles of category M1 with electric motors, with the exception of hybrid vehicles:


4.1.1.

up to 2 years, including the year of issue

0,25

4.1.2.

2 to 3 years, including the year of issue

25

4.1.3.

from 3 years and above, including the year of issue

250

4.2.

vehicles of category M1, with the exception of vehicles with electric motors:


4.2.1.

up to 2 years, including the year of issue

0,25

4.2.2.

2 to 3 years, including the year of issue

50

4.2.3.

from 3 years and above, including the year of issue

500

4.3.

vehicles of categories M2, M3, N1, N2, N3 (with the exception of truck tractors):


4.3.1.

up to 2 years, including the year of issue

0,25

4.3.2.

2 to 3 years, including the year of issue

240

4.3.3.

from 3 to 5 years, including the year of issue

350

4.3.4.

from 5 years and above, including the year of issue

2500

4.4.

vehicles of category N3 (truck tractors):


4.4.1.

up to 2 years, including the year of issue

0,25

4.4.2.

2 to 3 years, including the year of issue

240

4.4.3.

from 3 to 7 years, including the year of issue

350

4.4.4.

from 7 years and above, including the year of issue

2500

      5. The fee rates for state registration of medical products and medical devices, as well as their re-registration are:

Item №

Types of registration actions

Rates (MCI)

1

2

3

1.

For registration of medical products and medical devices

11

2.

For re-registration of medical products and medical devices

5

3.

For issuing a duplicate of the document certifying state registration

0,7

      6. Is excluded by the Law of the Republic of Kazakhstan dated 20.06.2018 № 161-VI (shall be enforced upon expiry of three months after its first official publication).

      7. The rates of charges for registration of a television or radio channel, periodical printed publication, or Internet publication shall be:

Item №

Types of registration actions

Rates (MCI)

1

2

3

1.

Registration of a TV, radio channel, periodical printed publication, online publication:


1.1.

children's and scientific topics

2

1.2.

other topics

5

2.

Issuance of a duplicate document certifying the registration of a periodical printed publication, online publication:


2.1.

children's and scientific topics

1,6

2.2.

other topics

4

      8. Is excluded by the Law of the Republic of Kazakhstan dated 02.07.2020 № 354-VI (shall be enforced from 01.01.2021).
      Footnote. Article 553 as amended by the Law of the Republic of Kazakhstan dated 24.05.2018 № 156-VI (shall be enforced from 01.07.2018); dated 20.06.2018 № 161-VI (shall be enforced upon expiry of three months after its first official publication); dated 28.12.2018 № 211-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 02.04.2019 № 241-VI (shall be enforced from 01.07.2019); № 249-VI dated 19.04.2019 (shall be enforced upon expiry of ten calendar days after the day of its first official publication); № 262-VI dated 03.07.2019 (shall be enforced from 01.01.2020); № 284-VІ dated 26.12.2019 (see Article 2 for the procedure of entry into force); dated 06.05.2020 № 324-VІ (shall be enforced upon expiry of ten calendar days after the date of its first official publication); dated 02.07.2020 № 354-VI (see Article 2 for the procedure of entry into force); dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021); dated 21.12.2022 № 165-VII (shall be enforced from 01.07.2023); dated 01.07.2024 № 105-VIII (to be put into effect after the day of the entry into force of the Law of the Republic of Kazakhstan "On Mass Media").

Article 554. Rates of levies for issuance of permits

      1. The rates of levies for the issuance of permits are set in the amount divisible by the monthly calculation index established by the law on the national budget and effective as of the date of payment of such levies.

      2. The rates of the levy for the passage of vehicles within the territory of the Republic of Kazakhstan are as follows:

      1) for the exit from the territory of the Republic of Kazakhstan of domestic vehicles carrying:

      passengers and cargo in international traffic - 1 times the monthly calculation index;

      passengers and baggage in international traffic on a regular basis, with a foreign permit for one calendar year obtained in accordance with international treaties of the Republic of Kazakhstan - 10 times the monthly calculation index;

      2) for the entry (exit) into (from) the territory of the Republic of Kazakhstan, transit through the territory of the Republic of Kazakhstan of foreign vehicles carrying passengers and cargo in international traffic - 30 times the monthly calculation index;

      3) for the passage of domestic and foreign large and (or) heavy vehicles within the territory of the Republic of Kazakhstan – equal to the amounts established by paragraph 3 of this article.

      3. The rates of the levy for the passage of domestic and foreign large and (or) heavy vehicles within the territory of the Republic of Kazakhstan are as follows:

      1) for the excess of the actual gross weight of a motor vehicle (with or without cargo) over the permissible gross weight – 0.005 times the monthly calculation index per each ton (including not full one) of excess.

      The amount of the levy for the excess of the actual gross weight of a motor vehicle (with or without cargo) over the permissible gross weight is calculated by multiplying the indicated levy rate by the amount of such excess and relevant distance of carriage along the route (in km);

      2) for the excess of actual axial loads of a motor vehicle (with or without cargo) over permissible axial loads (for each of overloaded single, tandem and triple axles):

Item №
 

Actual excess over permissible axial loads, %

Tariff for excess over permissible axial loads (MCI)

1

2

3

1.

up to 10 % incl.

0,011

2.

from 10,0 % to 20,0 % incl.

0,014

3.

from 20,0 % to 30,0 % incl.

0,190

4.

from 30,0 % to 40,0 % incl.

0,380

5.

from 40,0 % to 50,0% incl.

0,500

6.

over 50,0%

1

      The amount of the levy is calculated by multiplying the rate, corresponding to the amount of actual excess over permissible axial loads, by the distance of carriage along the route (in km);

      3) for the excess of dimensions of a motor vehicle (with or without cargo) over permissible overall dimensions relating to the height, width and length of vehicles:

Item №
 

Motor vehicle dimensions of vehicles, meters
 

Rates for the excess of permissible overall dimensions (MCI)

1

2

3

1.

Height:


1.1.

over 4 up to 4,5 incl.

0,009

1.2.

over 4,5 up to 5 incl.

0,018

1.3.

over 5

0,036

2.

Width:


2.1.

over 2,55 (2,6 for equidimensional bodies) up to 3 incl.

0,009

2.2.

over 3 up to 3,75 incl.

0,019

2.3.

over 3,75

0,038

3.

Length:


3.1.

for each meter (including not full one) in excess of the permissible length

0,004

      The amount of the levy for the excess of dimensions of a motor vehicle (with or without cargo) over permissible dimensions relating to the height, width and length of vehicles is calculated as follows:

      the amount of the levy for the excess of dimensions of a motor vehicle (with or without cargo) over permissible dimensions relating to the height, which is the product of multiplication of the rate corresponding to the actual height dimension of a motor vehicle by the distance of carriage along the route (in km)

      plus

      the amount of the levy for the excess of dimensions of a motor vehicle (with or without cargo) over permissible dimensions relating to the width, which is the product of multiplication of the rate corresponding to the actual width dimension of a motor vehicle by the distance of carriage along the route (in km)

      plus

      the amount of the levy for the excess of dimensions of a motor vehicle (with or without cargo) over permissible dimensions relating to the length, which is the product of multiplication of the rate corresponding to the actual length dimension of a motor vehicle by the distance of carriage along the route (in km).

      4. The rates of the license levy for the right to engage in certain types of activities (the levy for the issuance of licenses to engage in certain types of activities) are as follows:

Item №
 

Types of licensed activities

Levy rates (MCI)

1

2

3

1.

The rates of the license levy for the right to engage in certain types of activities:


1.1.

Is excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021).


1.2.

Is excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021).


1.3.

Operation of mining facilities and chemical plants

10

1.4.

Purchase of electric energy for power supply purposes

10

1.5.

Performance of works related to the stages of the life cycle of nuclear facilities

100

1.6.

Handling of nuclear materials

50

1.7.

Handling of radioactive substances, devices and installations containing radioactive substances

10

1.8.

Handling of devices and installations generating ionizing radiation

5

1.9.

Rendering of services in the field of nuclear energy use

5

1.10.

Handling of radioactive waste

50

1.11.

Transportation, including transit, of nuclear materials, radioactive substances, radioisotope sources of ionizing radiation, radioactive waste within the territory of the Republic of Kazakhstan

50

1.12.

Activity within former nuclear test sites and other land areas contaminated as a result of nuclear tests

10

1.13.

Is excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021).


1.14.

Is excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021).


1.15.

Production, processing, acquisition, storage, sale, use, destruction of poisons

10

1.16.

Production (formulation ) of pesticides, sale of pesticides, application of pesticides by aerosol and fumigation methods

10

1.17.

Non-scheduled carriage of passengers by buses, minibuses in inter-city interregional, inter-district (inter-city intraregional) and international traffic, as well as scheduled carriage of passengers by buses, minibuses in international traffic

3

1.18.

Activity on the carriage of goods by rail

6

1.19.

Activity related to trafficking in narcotic drugs, psychotropic substances and precursors

20

1.20.

Development and sale (including another transfer) of means of cryptographic protection of information

9

1.21.

Development, production, repair and sale of special technical equipment for operational search activities

20

1.22.

Rendering of services for identification of technical channels for information leakage and special technical means for operational search activities

20

1.23.

Issuance of an opinion (a permit) on (for) importation of special technical means for surreptitious obtaining of information into the customs territory of the Eurasian Economic Union and their exportation from the customs territory of the Eurasian Economic Union

0
 

1.24.

Issuance of an opinion (a permit) on (for) importation of cipher (encryption) machines into the customs territory of the Eurasian Economic Union and their exportation from the customs territory of the Eurasian Economic Union

0

1.25.

Technical examination of goods for the purpose of classifying them as means of cryptographic protection of information and special technical means for operational search activities

0

1.26.

Registration of notifications about the characteristics of goods (products) containing cipher (encryption) means

0

1.27.

Development, production, repair, acquisition and sale of ammunition, armament and military equipment, spare parts, components and devices for them, as well as special materials and equipment for their production, including their assembly, adjustment, modernization, installation, use, storage, repair and service

22

1.28.

Development, production, acquisition, sale, storage of explosive and pyrotechnic substances and products (except for civilian ones) and their application

22

1.29.

Elimination (destruction, disposal, burial) and processing of released ammunition, weapons, military equipment, special means

22

1.30.

Development, production, repair, sale, collecting, exhibiting civilian and service weapons and cartridges to them

10

1.31.

Development, production, sale, use of civilian pyrotechnic substances and products and their application

10

1.32.

Activity on the use of outer space

186

1.33.

Rendering of services in the field of communications

6

1.34.

Educational activity

10

1.35.

Activity on distribution of TV-, radio channels

6

1.36.

Excluded by the Law of the Republic of Kazakhstan dated 24.06. 2021 № 53-VII (shall be enforced from 01.01.2022).


1.37.

Medical activity

10

1.38.

Pharmaceutical activity

10

1.39.

Advocacy activity

6

1.40.

Notarial activity

6

1.41.

Activity on execution of enforcement documents

6

1.42.

Is excluded by the Law of the Republic of Kazakhstan dated 21.01.2019 № 217-VI (shall be enforced upon expiry of ten calendar days after its first official publication).

1.43.

Is excluded by the Law of the Republic of Kazakhstan dated 21.01.2019 № 217-VI (shall be enforced upon expiry of ten calendar days after its first official publication).

1.44.

Auditing activity

10

1.45.

Performance of works and rendering of services in the field of environmental protection

50

1.46.

Carrying out of security activities by legal entities

6

1.47.

Tour operator activity

10

1.48.

Activity in the field of veterinary medicine

6

1.49.

Forensic expert activity

6

1.50.

Carrying out scientific and restoration work on monuments of history and culture and (or) archaeological work

10

1.51.

Banking operations carried out by*:


1.51.1.

by second-tier banks, branches of banks - non-residents of the Republic of Kazakhstan

800

1.51.2.

organizations carrying out certain types of banking operations

400

1.52.

Operations of banks, branches of banks - non-residents of the Republic of Kazakhstan for the implementation of professional activities in the securities market

800

1.53.

Other operations carried out by banks, branches of banks - non-residents of the Republic of Kazakhstan

800

1.53.1.

Microfinance activities

30

1.54.

Operations of legal entities operating exclusively through exchange offices on the basis of a license of the National Bank of the Republic of Kazakhstan for exchange operations with foreign currency in cash

40

1.55.

Activity in the field of life insurance **

500

1.56.

Activity in the field of general insurance **

500

1.57.

Reinsurance activity as an exclusive activity

500

1.58.

Reinsurance activity

200

1.59.

Activity of an insurance broker

300

1.60.

Actuarial activity

10

1.61.

Brokerage activity

30

1.62.

Dealer activity

30

1.63.

Investment portfolio management activity

30

1.64.

Custodian activity

30

1.65.

Transfer agency activity

10

1.66.

Activity on the organization of trade with securities and other financial instruments

10

1.67.

Clearing activity on transactions with financial instruments

40

1.68.

Survey activity

10

1.69.

Construction and installation works

10

1.70.

Project activity

10

1.71.

Activity on the organization of construction of residential buildings for the money of housing equity holders

10

1.72.

Manufacturing of the State Flag of the Republic of Kazakhstan and the State Emblem of the Republic of Kazakhstan

10

1.73.

Ethyl alcohol production

3 000

1.74.

Production of alcoholic products other than brewing products

3 000

1.75.

Production of brewing products

2 000

1.76.

Storage and wholesale of alcohol products, except for storage and wholesale of alcohol products in their production premises, for each item of activity

200

1.77.

Storage and retail sale of alcohol products, except for storage and retail sale of alcohol products in their production premises, for each item of activity for entities operating:



1.77.1.

in the capital, cities of national and regional significance

100

1.77.2.

in cities of regional significance and rural settlements

70

1.77.3.

in villages

30

1.78.

Manufacture of tobacco products

500

1.79.

Export and import of goods

10

1.80.

Export and import of products subject to export control

10

1.81.

Provision of warehouse services with the issuance of grain receipts

10

1.82.

Gambling business activity:


1.82.1.

for a casino and a slot machine hall

3 845

1.82.2.

for a totalizer and a bookmaker’s office

640

1.83.

Activity relating to commodity exchanges:


1.83.1.

for a commodity exchange

10

1.83.2.

Is excluded - by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced upon expiry of ten calendar days after its first official publication)

1.83.3.

Is excluded - by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced upon expiry of ten calendar days after its first official publication)

1.84.

Is excluded by Law of the Republic of Kazakhstan № 237-VI dated 18.03.2019 (shall be enforced from 01.01.2020)

1.85.

Providing disinfection, disinfestation and deratization services in healthcare

10

1.86.

Subtype I – carrying out digital mining by a digital miner who has a digital mining data processing center on the ownership right or other legal grounds

2000

1.87.

Subtype II - carrying out digital mining by a digital miner who does not have a digital mining data processing center on the ownership right or other legal grounds and carries out digital mining using a hardware and software complex for digital mining owned by him, located in a digital mining data processing center

5

2.

Rates of the levy for issuing a duplicate license:


2.1.

for all activity types except those specified in paragraphs 1.51. – 1.53.1., 1.55. – 1.59., 1.79. – 1.80

100% of the corresponding rate established in paragraph 1 of this table

2.2.

for all activity types specified in paragraphs 1.51. – 1.53.1., 1.55. – 1.59.

10% of the corresponding rate established in paragraph 1 of this table

2.3.

to the types of activity specified in Paragraphs 1.79. - 1.80.

1

3.

Licensere-issuance rates:


3.1.

for all types of licenses, except for re-issuance of a license for export and import of goods, as well as for export and import of products subject to export control

10% of the relevant rate established in Paragraph 1 of this table

3.2.

for renewal of a license for the export and import of goods, as well as for the export and import of products subject to export control

1

      Note.

      * For each banking transaction;

      ** for each insurance class.

      4-1. The license fee rates for issuing a license related to the right to engage in certain sub-types of activities in the field of hydrocarbons shall be:

Subtypes of licensed activity

Rate of levy (MCI)

1

2

3

1.

Rates of license fee for the right to engage in certain subtypes of activities:


1.1.

field research in the exploration and production of hydrocarbons

100

1.2.

seismic operations in hydrocarbons exploration and production

100

1.3.

geophysical work in hydrocarbons exploration and production

100

1.4.

perforating and blasting works in wells in hydrocarbons exploration and production

100

1.5.

well drilling onshore, offshore and inland waters in hydrocarbons exploration and production

100

1.6.

underground repair, testing, development, sampling, conservation, liquidation of wells in hydrocarbons exploration and production.

100

1.7.

well cementing in hydrocarbons exploration and production

100

1.8.

enhanced oil recovery of oil formations and increase in well productivity in hydrocarbons exploration and production

100

1.9.

work to prevent and eliminate spills at offshore hydrocarbon fields

100

1.10

operation of petrochemical plants


1.11

preparation of basic design documents for hydrocarbon fields and analysis of hydrocarbon fields development

100

1.12.

preparation of technical design documents for hydrocarbon fields

100

1.13.

operation of main pipelines

100

2.

rate for reissuing licenses for subtypes of activities specified in paragraphs 1.1 - 1.13 (when applying for a license electronically)

8% of the rate when issuing a license

3.

fees for issuing a duplicate license
(when applying for a license electronically)

80% of the rate when issuing a license

      5. The rates of the levy for issuing a permit for the use of the radio-frequency spectrum to TV and radio broadcasting organizations are as follows:

      1) for VHF television:

Item №
 

Population (thousand people)
 

Transmitter power (W)

Rate of levy for one channel (MCI)

1

2

3

4

1.

up to 10 incl.

up to 100 incl.

20

2.

from 10 to 50 incl.

up to 500 incl.

41

3.

from 10 to 50 incl.

over 500

83

4.

from 50 to 100 incl.

up to 1000 incl.

124

5.

from 50 to 100 incl.

over 1000

249

6.

from 100 to 200 incl.

up to 1000 incl.

290

7.

from 100 to 200 incl.

over 1000

435

8.

from 200 to 500 incl.

up to 2000 incl.

828

9.

from 200 to 500 incl.

over 2000

1243

10.

over 500

up to 5000 incl.

2367

11.

over 500
 

over 5000

3550

      2) for UHF television:

Item №
 

Population (thousand people)
 

Transmitter power (W)

Rate of levy for one channel (MCI)

1

2

3

4

1.

up to 10 incl.

up to 100 incl.

13

2.

from 10 to 50 incl.

up to 500 incl.

26

3.

from 10 to 50 incl.

over 500

52

4.

from 50 to 100 incl.

up to 1000 incl.

78

5.

from 50 to 100 incl.

over 1000

155

6.

from 100 to 200 incl.

up to 1000 incl.

181

7.

from 100 to 200 incl.

over 1000

272

8.

from 200 to 500 incl.

up to 2000 incl.

518

9.

from 200 to 500 incl.

over 2000

777

10.

over 500

up to 5000 incl.

1479

11.

over 500

over 5000

2219

      3) for VHF FM radio broadcasting:

Item №
 

Population (thousand people)
 

Transmitter power (W)

Rate of levy for one channel (MCI)

1

2

3

4

1.

up to 10 incl.

up to 100

5

2.

from 10 to 50 incl.

up to 500 incl.

9

3.

from 10 to 50 incl.

over 500

18

4.

from 50 to 100 incl.

up to 1000 incl.

27

5.

from 50 to 100 incl.

over 1000

53

6.

from 100 to 200 incl.

up to 1000 incl.

62

7.

from 100 to 200 incl.

over 1000

93

8.

from 200 to 500 incl.

up to 2000 incl.

178

9.

from 200 to 500 incl.

over 2000

266

10.

over 500

up to 5000 incl.

488

11.

over 500

over 5000

732

      4) for SW, MW, LW radio broadcasting:

Item №
 

Population (thousand people)
 

Transmitter power (W)

Rate of levy for one channel (MCI)

1

2

3

4

1.

over 500
 

up to 100 incl.

5

2.

from 100 to 1000 incl.

15

3.

from 1000 to 10000 incl.

30

4.

from 10000 to 100000 incl.

45

5.

from 100000

89

      6. The rate of the levy for issuing a duplicate of a permit for the use of the radio-frequency spectrum to TV and radio broadcasting organizations is 2 MCI.

      7. Excluded by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.07.2023).

      8. The rates of the levy for the issuance of permits, consent to participants in the banking and insurance markets are as follows:

Item №
 

Types of permits

Levy rates (MCI)

1

2

3

1.

Permit to set up or acquire a subsidiary by a bank and (or) a banking holding company

50

2.

Permit to set up or acquire a subsidiary by an insurance (reinsurance) organization and (or) an insurance holding company

50

3.

Permit for material participation in the capital of organizations of a bank, insurance (reinsurance) organization, bank holding company, insurance holding company

50

4.

Consent to obtain the status of a bank holding company or a major bank participant:


4.1.

for individuals

100

4.2.

for legal entities

500

5.

Consent to obtain the status of an insurance holding company or a major participant in an insurance (reinsurance) organization:


5.1.

for individuals

50

5.2.

for legal entities

50

6.

Consent to the election (appointment) of executives of a bank, an insurance (reinsurance) company, an insurance broker, a branch of a bank - a non-resident of the Republic of Kazakhstan, a branch of an insurance (reinsurance) company - a non-resident of the Republic of Kazakhstan, a branch of an insurance broker - a non-resident of the Republic of Kazakhstan, banking, insurance holding companies, Joint-Stock Company "Insurance Payments Guarantee Fund"

25

      9. The rates of the levy for the issuance and (or) extension of the permit to employ foreign staff in the Republic of Kazakhstan are set by the Government of the Republic of Kazakhstan.

      10. The rate of the levy for issuing a document confirming the residence of a foreigner or a stateless person who is an investment resident of the Astana International Financial Center is 7,000 MCI.

      Footnote. Article 554 as amended by the Law of the Republic of Kazakhstan dated 24.05.2018 № 156-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 21.01.2019 № 217-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 02.04.2019 № 241-VI (enforcement see Article 2); № 249-VI dated 04.19.2019 (shall be enforced since 01.08.2019); № 262-VI dated 03.07.2019 (shall be enforced since 01.01.2020); № 268-VI dated 28.10.2019 (shall be enforced upon expiry of ten calendar days after the day of its first official publication); № 289-VІ dated 26.12.2019 (shall be enforced upon expiry of ten calendar days after the day of its first official publication); dated 02.07.2020 № 354-VI (shall be enforced from 01.01.2021); dated 10.12.2020 № 382-VI (enforcement see Article 2); dated 24.06. 2021 № 53-VII (shall be enforced from 01.01.2022); dated 20.12.2021 № 85-VII (enforcement, see art. 2); dated 21.12.2022 № 165-VII (enforcement see Art. 2); dated 06.02.2023 № 196-VII (effective from 01.01.2024).

Chapter 69. FEES Clause 1. Fee for the use of licenses for engaging in certain types of activities

Article 555. General provisions

      1. The fee for the use of a license for engaging in certain types of activities (for the purposes of this Clause, hereinafter referred to as the fee) is charged for carrying out activities in the area of:

      1) the gambling business;

      2) the storage and wholesale of alcohol products, except for the storage and wholesale of alcohol products within their production premises;

      3) the storage and retail sale of alcohol products, except for the storage and retail sale of alcohol products within their production premises.

      2. Quarterly, on or before the 15th day of a month following a reporting one, licensors shall submit information on the fee payers and taxable items to tax authorities at the taxpayers’ location in the form established by the authorized body.

Article 556. The fee payers

      The fee payers are individuals and legal entities that received a license to carry out the types of activities specified in paragraph 1 of Article 555 of this Code.

Article 557. The fee rates

      The fee rates are determined in the amount divisible by the monthly calculation index established by the law on the national budget (for the purposes of the Chapter, hereinafter referred to as MCI) and effective as of the date of payment of such a fee and are as follows:

Item №
 

Types of licensed activities

Fee rates, per year (MCI)

1

2

3

1.

Activity in the area of the gambling business:


1.1.

for a casino and a slot machine hall

3 845

1.2.

for a totalizer and a bookmaker’s office

640

2.

Storage and wholesale of alcohol products, except for the storage and wholesale of alcohol products within their production premises, for each item of activity

200

3.

Storage and retail sale of alcohol products, except for the storage and retail sale of alcohol products within their production premises, for each item of activity for entities operating:


3.1.

in the capital, cities of national significance and regional centers

100

3.2.

in other towns and villages

60

3.3.

in rural settlements

20

Article 558. The order for calculation and payment

      1. The fee payers shall annually pay the amount of the fee at the taxable object location in equal installments no later than March 25, June 25, September 25 and December 25 of the current year.

      2. If a license was used for less than a year in a reporting taxable period, the fee amount is determined by dividing the amount of the fee, calculated for a year, by twelve and multiplying the quotient by the number of months (full or not full ones) the license was used within the year.

      In addition to the above, in case of obtainment of a license, the obligation to pay the fee arises in a calendar year following the year the license received.

      3. Authorized state bodies, performing relevant licensing actions that require the collection of fees, calculate, assess the fee and verify the fee rates, and also bear responsibility for full collection, timely payment of fees to the state budget and for reliability of information submitted to state revenue bodies in accordance with the laws of the Republic of Kazakhstan.

      Footnote. Article 558 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Clause 2. Fee for the use of land plots

Article 559. General provisions

      1. The fee for the use of land plots (for the purposes of this Clause, hereinafter referred to as the fee) shall be charged for the provision by the state of:

      a land plot for temporary land use for a fee (lease);

      a subsoil plot in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use on the basis of a license for exploration or extraction of solid minerals.

      2. The procedure for providing land plots and subsoil plots is established by the Land Code of the Republic of Kazakhstan and the legislation of the Republic of Kazakhstan on subsoil and subsoil use.

      3. Quarterly, on or before the 15th day of a month following a reporting quarter, authorized state bodies for land relations, and within special economic zones - local executive bodies or administrative authorities of special economic zones, local executive bodies shall submit information on the fee payers, taxable items and time periods, for which land plots were granted for temporary land use for a fee (lease), to the tax authorities at their location in accordance with the form established by the authorized body.

      4. Quarterly, on or before the 15th day of a month following a reporting quarter, authorized state bodies for granting the subsoil use right shall submit information on the fee payers, taxable items, the period of validity of the license for exploration or extraction of solid minerals, identifying coordinates of the plots and their individual codes to the tax authorities at the fee payers’ location in accordance with the form established by the authorized body.

Article 560. The fee payers

      1. The fee payers are persons that received:

      a land plot for temporary land use for a fee (lease);

      a subsoil plot on the basis of a license for exploration or extraction of solid minerals.

      2. By its decision, a legal entity has the right to recognize its structural unit as an independent fee payer.

      The legal entity’s decision or its cancellation is put into effect from January 1 of a year following the year of such a decision.

      If a legal entity recognized its newly established structural unit as an independent fee payer, this decision is put into effect from the date of establishment of this structural unit or from January 1 of a year following the year of establishment of this structural unit.

      The provisions of this paragraph shall not apply to taxpayers that received a subsoil plot on the basis of a license for exploration or extraction of solid minerals.

      3. The fee shall not be paid by:

      taxpayers applying a special tax regime for peasant or farm enterprises – with respect to land plots used in the activity, to which this special tax regime applies;

      a concessionaire – with respect to land plots granted for implementation of a concession agreement concluded in accordance with the legislation of the Republic of Kazakhstan within the time period specified in the concession agreement, but in any event not more than for five years from the date of a decision of a local executive body to grant the right of temporary land use for a fee.

      4. Was valid from 01.01.2018 to 01.01.2020 in accordance with Law of the Republic of Kazakhstan № 121-VI dated 25.12.2017.
      Footnote. Article 560 as amended by Law of the Republic of Kazakhstan № 121-VI dated 25.12.2017 (valid from 01.01.2018 to 01.01.2020).

Article 561. Item subject to the fee

      An item subject to the fee is:

      a land plot provided by the state for temporary land use for a fee (lease);

      a subsoil plot on the basis of a license for exploration or extraction of solid minerals.

Article 562. Taxable period

      A taxable period is determined in accordance with Article 314 of this Code.

Article 563. The fee rates

      1. With respect to a subsoil plot granted on the basis of a license for exploration or extraction of solid minerals, the fee rates are determined based on the size of the MCI established by the law on the national budget and effective as of the 1st day of a taxable period and are as follows:

Period

Fee rates (MCI)

1

2

3

1.

from the 1st to 36th months of validity of a license for exploration, per 1 block

15

2.

from the 37th to 60th months of validity of a license for exploration, per 1 block

23

3.

from the 61st to 84th months of validity of a license for exploration, per 1 block 

32

4.

from the 85th month of validity of a license for exploration and on, per 1 block

60

5.

from the 1st month of validity of a license for extraction and on, per 1 square km

450

      For the purposes of this Chapter, a block means a land area, for the exploration or extraction of solid minerals in which a license was issued in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use. Each block has identifying coordinates and individual code assigned to it by the authorized body for subsoil exploration and use.

      2. As for other land plots, the fee rates are determined in accordance with the land legislation of the Republic of Kazakhstan. In this case, the fee rates shall not be lower than the land tax rates, with no regard for the provisions of paragraphs 2 and 3 of Article 510 of this Code.

Article 564. The procedure of calculation and payment of fees for land plots received for temporary paid land use (lease), and also for those misused or used in violation of the legislation of the Republic of Kazakhstan

      Footnote. The title of Article 564 as amended by the Law of the Republic of Kazakhstan dated 12.12.2023 № 45-VIII (effective from 01.01.2024).

      1. The amount of payment for land plots received for temporary land use for a fee (lease) shall be calculated on the basis of contracts for temporary land use for a fee concluded with the authorized agency for land relations, and within a special economic zone - with a local executive authority or management company of a special economic zone.

      Annual fees for land plots received for temporary land use for a fee (lease) are set in the calculations made by authorized bodies for land relations, and within special economic zones by local executive bodies or administrative authorities of special economic zones.

      In case of modification of terms of contracts, as well as the procedure for the land tax calculation established by this Code, which entails changes in the land tax amount, the amount of the fee for land plots received for temporary land use for a fee (lease) are recalculated by authorized bodies for land relations, and within special economic zones - by local executive bodies or administrative authorities of special economic zones.

      2. The amount of the fee for land plots, received for temporary land use for a fee (lease) payable for a taxable period, is determined on the basis of the fee rates set in the calculations, specified in paragraph 1 of this article, and actual period of use of the land plot in the taxable period.

      In this case, actual period of use of a land plot is determined from the beginning of a taxable period (if as of the date of the beginning of a taxable period, a land plot was used on the basis of the right of primary land use for a fee) or from the 1st day of the month, in which such right to a land plot arose, until the 1st day of the month, in which such right was terminated, or until the end of a taxable period (if as of the end date of the taxable period, a land plot was used on the basis of such right).

      3. The amount of the fee for land plots received for temporary land use for a fee (lease) shall not be lower than the land tax amount calculated for such land plots in accordance with this Code.

      For individuals, the amount of payment for land plots specified in subparagraph 2) of Article 528 of this Code, received for temporary paid land use (lease) shall be established not lower than the amount of the tax on property of individuals calculated for such land plots in accordance with this Code.

      4. Payers shall pay the fee to the state budget in equal parts on or before February 25, May 25, August 25 and November 25 of a current year, unless otherwise specified in paragraphs 5and 6 of this article.

      If land plots are provided for temporary land use for a fee by the state after one of the above payment dates, the first deadline for paying the fee to the budget is the next scheduled date of payment.

      5. As for land plots received for land use for a fee and not used (not subject to use) in business activity, individuals shall pay the fee amount on or before February 25.

      If a contract for temporary land use for a fee is concluded after the payment date specified in part one of this paragraph, an individual shall pay the fee for the taxable period, in which such a contract is concluded, on or before the 25th day of a month following the month of conclusion of such a contract.

      6. If a contract for temporary land use for a fee expires or is terminated before the end of a taxable period, it is necessary to pay to the state budget the amount of the fee for land plots, received for temporary land use for a fee (lease), for the actual period of land use in this year, on or before the 25th day of a month following the month, in which the contract expired or was terminated.

      7. The fee amount shall be paid to the budget at the land plot location - according to the fee calculated for the land plot provided for temporary paid land use (lease).

      8. Organizations operating within special economic zones shall calculate the fee for the use of land plots with account of the provisions established by Chapter 79 of this Code.

      9. For land plots intended for the construction of facilities and not used for appropriate purposes or used in violation of the legislation of the Republic of Kazakhstan, the amount of payment for land plots received for temporary paid land use (lease), calculated on the basis of temporary paid land use agreements concluded with the authorized body for land relations, and in the special economic zone territory - with the local executive body or management company of the special economic zone, increases tenfold from the date the authorized body for control over the use and protection of land delivers a written ordinance to the land user on the need to use the land plot for its intended purpose and (or) eliminating violations of the legislation of the Republic of Kazakhstan.

      The procedure for identifying misused land plots or plots used in violation of the legislation of the Republic of Kazakhstan, for the purposes of part one of this paragraph and paragraph 3 of this article, shall be established by the central authorized body for land management in coordination with the authorized body.

      The provisions of this paragraph shall not apply to an organization specializing in improving the quality of loan portfolios of second-tier banks, whose sole shareholder is the Government of the Republic of Kazakhstan, and its subsidiaries.

      10. For agricultural land plots not used for their intended purpose or used in violation of the legislation of the Republic of Kazakhstan, the payment amount for land plots received for temporary paid land use (lease), calculated on the basis of temporary paid land use agreements concluded with the authorized body for land relations, and in the special economic zone territory - with the local executive body or management company of the special economic zone, increases twenty times from the date of delivery to the land user of a written ordinance to eliminate violations of the requirements of the land legislation of the Republic of Kazakhstan by the territorial unit for land management of oblasts, cities of republican status, the capital , exercising state control over the use and protection of lands.

      The provisions of this paragraph shall not apply to an organization specializing in improving the quality of loan portfolios of second-tier banks, whose sole shareholder is the Government of the Republic of Kazakhstan, and its subsidiaries.

      11. The procedure for providing information on land plots specified in paragraphs 9 and 10 of this article to the tax authorities by the authorized body for control over the use and protection of land shall be established by the authorized body.

      12. For land plots specified in paragraphs 9 and 10 of this article, information on which is provided by the territorial unit for land management of oblasts, cities of republican status, the capital, exercising state control over the use and protection of land, the fee shall be calculated by the tax authorities issuing from the calculated amount of fees and the land plot area with notification of the charged amount of fees sent to the taxpayer.

      Footnote. Article 564 as amended by the Law of the Republic of Kazakhstan dated 03.04.2019 № 243-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2020); dated 12.12.2023 № 45-VIII (effective from 01.01.2024).

Article 564-1. The procedure for calculating and paying fees for subsoil plots in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use under a license for exploration or production of solid minerals

      1. Subsoil users on the subsoil plot granted under a license for exploration or production of solid minerals shall pay the annual fee no later than February 25 of the reporting tax period - if the license was valid as of January 1 of the reporting year and before its end or upon receipt of the license until February 1 of the reporting year inclusive - in the amount of the annual fee determined at the rates established by paragraph 1 of Article 563 of this Code.

      2. If, as of February 1 of the reporting tax period, it is known that the license for exploration or production of solid minerals expires in the current tax period, then no later than February 25 of the reporting tax period, the fee must be paid for the actual validity period of such license calculated in accordance with paragraph 3 of this article.

      3. In case of obtaining a license for exploration or production of solid minerals after February 1 of the reporting tax period or termination of the license during the reporting tax period, the amount of the fee shall be determined by the subsoil user based on the fee rates established by paragraph 1 of Article 563 of this Code and the actual validity term in the reporting tax period of such a license.

      In this case, the actual validity term of the license shall be determined from the beginning of the tax period (if such a license was valid on the date of the tax period beginning) or from the 1st day of the month of the license validity start until the 1st day of the license termination month, or until the end of the tax period (if such a license was valid at the end of the tax period).

      4. In cases of receipt or termination of a license for exploration or production of solid minerals after February 1 of the reporting tax period, the fee amount shall be paid for the actual validity term of such a license to the budget no later than the 25th day of the second month of the quarter following the quarter in which the license expired.

      5. The amount of the fee shall be paid to the budget at the subsoil plot location – on the fee for the subsoil plot provided on the basis of the license for exploration or production of solid minerals.

      Footnote. Chapter 68 has been supplemented by Article 564-1 under the Law of the Republic of Kazakhstan dated 12.12.2023 № 45-VIII (effective from 01.01.2024).

Article 565. Tax returns

      1. With respect to land plots occupied by taxable items, the tax base for the property tax on which is calculated in accordance with Article 529 of this Code, and (or) allotted for individual housing construction, fee payers, except for individuals that are not individual entrepreneurs and also individual entrepreneurs, submit the calculation of current fee amounts to the tax authorities:

      1) at the location of a land plot – with regard to the fee calculated for the land plot provided for temporary land use for a fee (lease);

      2) at the location of a subsoil plot – with regard to the fee for the subsoil block provided to a subsoil user on the basis of a license for exploration or extraction of solid minerals.

      2. The fee payers submit the calculation of current fee amounts on or before February 20 of a reporting taxable period.

      3. Persons that concluded a contract for temporary land use for a fee or received a license for exploration or extraction of solid minerals after February 20 of a reporting taxable period shall submit the calculation of current fee amounts on or before the 20th day of a month following the month of signing the contract or obtaining the license.

      4. In case of termination of a contract for temporary land use by a local executive body or administrative authority of a special economic zone or expiry of a license for exploration or extraction of solid minerals after February 20 of a reporting taxable period, an additional calculation of current fee amounts shall be submitted within ten calendar days of the day of expiration (termination) of the contract.

Clause 3. Fee for the use of surface water resources

Article 566. General provisions

      1. The fee for the use of surface water resources (for the purposes of this Clause, hereinafter referred to as the fee) shall be charged for the types of special water use on the basis of a permit issued by the authorized body for the use and protection of water resources, water supply, water disposal.

      2. Special water use without a permit is considered as water use with excess of actual water abstraction volumes over the established limits.

      3. Quarterly, on or before the 25th day of the second month following a reporting quarter, regional bodies of the authorized body for the use and protection of water resources, water supply, water disposal shall submit to the tax authorities at their location information on the fee payers and taxable items, their location, permits issued for special water use, established water use limits, changes in permits and water use limits, results of inspections for compliance with the water legislation of the Republic of Kazakhstan, court decisions on appeals against the results of inspections for compliance with the water legislation of the Republic of Kazakhstan in the form established by the authorized body.

Article 567. The fee payers

      1. The fee payers are individuals and legal entities that use surface water resources (primary water users):

      1) with stationary, mobile and floating structures for mechanical and gravity water abstraction from surface and sea water;

      2) with hydraulic power plants;

      3) with water facilities for fishery management;

      4) for the needs of water transport.

      2. A legal entity has the right to recognize its structural unit as an independent fee payer.

      The legal entity’s decision or its cancellation is put into effect from January 1 of a year following the year of such a decision.

      If a legal entity recognized its newly established structural unit as an independent fee payer, this decision is put into effect from the date of establishment of this structural unit or from January 1 of a year following the year of establishment of this structural unit.

Article 568. Items subject to the fee

      1. Items subject to the fee are as follows:

      1) the volume of water withdrawn from a surface water source, except for:

      the volume of water accumulated by dams and other retaining hydraulic and water-regulating structures;

      loss of water caused by filtration and evaporation in channels for inter-basin water transfer and in off-river reservoirs regulating watercourse confirmed by the authorized body for the use and protection of water resources, water supply and water disposal based on design data of water management systems;

      the volume of water release for nature protection and (or) sanitary and epidemiological purposes approved by the authorized body for the use and protection of water resources, water supply and water disposal in accordance with the procedure established by the legislation of the Republic of Kazakhstan;

      the volume of forced water intake in irrigation systems to prevent floods, inundations and submergences, confirmed by the authorized body for the use and protection of water resources, water supply, water disposal;

      2) the amount of produced electric power;

      3) the volume of carriage by water transport.

      2. No fee is charged for:

      1) water logging without ship haulage, recreation;

      2) the use of earth-moving machinery;

      3) draining swamps.

Article 569. The fee rates

      The fee rates are set by local representative bodies of the regions, cities of national significance and the capital on the basis of the fee calculation methodology approved by the authorized body for the use and protection of water resources, water supply, water disposal.

      In case of excess of actual water withdrawal volumes over the water use limits established by the authorized body for the use and protection of water resources, water supply, water disposal, the volume of such excess is subject to the fee rates increased fivefold.

Article 570. The order for calculation and payment

      1. The fee amount is calculated by the payers on the basis of actual water use volumes and established rates.

      2. The fee for the volume of carriages by water transport in water bodies with retaining hydraulic and water-regulating structures is calculated per ton/kilometer of cargo transported.

      3. The payers (except for taxpayers applying a special tax regime for peasant or farm enterprises) shall pay to the state budget current fee amounts for actual water use volumes on or before the 25th day of the second month following a reporting quarter on the basis of monthly water use limits established by the authorized body for the use and protection of water resources, water supply, water disposal.

      4. The fee amount shall be paid to the state budget at the place of special water use specified in a permit.

      5. Taxpayers applying a special tax regime for peasant or farm enterprises shall pay the fee within the time limits established by Article 706 of this Code.

      6. The amount of the fee for water used for the production of thermal power for housing and utility needs, and also for process needs to cool units (non-consumptive water use) within the limits of water abstraction is determined by thermal power plants at the rates set for organizations providing housing and utility services.

      The fee for consumptive water use is determined at the rates set for industrial enterprises.

Article 571. Taxable period

      A taxable period is determined in accordance with Article 314 of this Code.

Article 572. Tax returns

      1. The fee payers shall submit a fee declaration to the tax authorities at the place of special water use.

      2. The declaration is submitted by the fee payers, except for taxpayers applying a special tax regime for peasant or farm enterprises, on a quarterly basis, on or before the 15th day of the second month following a reporting quarter.

      3. Taxpayers applying a special tax regime for peasant or farm enterprises file tax returns on the fee in the form of an appropriate annex to a uniform land tax declaration.

      4. Prior to submitting the declaration to a tax authority, it shall be certified by the regional body of the authorized body for the use and protection of water resources, water supply, water disposal.

Paragraph 4. Fee for negative impact on environment

      Footnote. The title of paragraph 4 as amended by the Law of the Republic of Kazakhstan dated 02.01.2021 № 402-VI (shall be enforced from 01.01.2022).

Article 573. General provisions

      1. The fee for negative impact on the environment (hereinafter in this paragraph - the fee) is charged for emissions and discharges of pollutants (emissions into the environment), the placement of open sulfur on sulfur pads and the disposal of waste, carried out on the basis of an appropriate environmental permit and environmental impact declarations in accordance with the environmental legislation of the Republic of Kazakhstan.

      2. Quarterly, on or before the 15th day of the second month following a reporting quarter, territorial bodies of the authorized body for environmental protection and local executive bodies of the regions, cities of national significance and the capital shall submit to the tax authorities at their location information on the fee payers and taxable items, issued environmental permits, standards established for emissions into the environment, changes in environmental permits and standards established for emissions into the environment, as well as information on the users of natural resources relating to their temporary storage of production and consumer waste (volumes, time limits fixed for temporary storage, the actual placement period) - in accordance with the form established by the authorized body.

      3. The authorized body in the field of environmental protection and its territorial bodies submit to the tax authorities at their location the information on the actual volumes of negative impact on the environment, established in the course of inspections for compliance with the environmental legislation of the Republic of Kazakhstan (state environmental control), taking into account the appeal of the results of such inspections in accordance with the laws of the Republic of Kazakhstan, in the form and in the manner established by the authorized body, no later than ten working days after the expiration of the time limits for appealing the results of such inspections, provided for by the laws of the Republic of Kazakhstan.

      Footnote. Article 573 as amended by the Law of the Republic of Kazakhstan dated 02.01.2021 № 402-VI (shall be enforced from 01.01.2022).

Article 574. The fee payers

      1. The payers of the fee are the operators of objects of I, II and III categories, determined in accordance with the Environmental Code of the Republic of Kazakhstan.

      2. By its decision, a legal entity has the right to recognize its structural unit as an independent fee payer in terms of the volume of emissions into the environment of such a structural unit.

      The decision of a legal entity specified in part one of this paragraph or its cancellation shall be put into effect from January 1 of a year following the year of such a decision.

      If a legal entity recognized its newly established structural unit as an independent payer, this decision is put into effect from the date of establishment of this structural unit or from January 1 of a year following the year of establishment of this structural unit.

      3. Taxpayers applying a special tax regime for peasant or farm enterprises are not payers of fees for the negative impact on the environment arising from the implementation of activities that are subject to a special tax regime for peasant or farm enterprises.

      Footnote. Article 574 as amended by the Law of the Republic of Kazakhstan dated 02.01.2021 № 402-VI (shall be enforced from 01.01.2022).

Article 575. Object of taxation

      The object of taxation is the actual amount of negative impact on the environment (mass, unit of measurement of activity - for radioactive waste) in the reporting period (for objects of categories I and II - within the established standards and limits, for objects of category III - within the declared volume), including the established one, based on the results of the state environmental control, carried out by the authorized body in the field of environmental protection and its territorial bodies over compliance with the environmental legislation of the Republic of Kazakhstan (state environmental control), in the form of:

      1) emissions of pollutants;

      2) discharges of pollutants;

      3) buried waste;

      4) openly placed sulfur on sulfur pads, which is formed during operations for exploration and (or) production of hydrocarbons.

      Footnote. Article 575 - as amended by the Law of the Republic of Kazakhstan dated 02.01.2021 № 402-VI (shall be enforced from 01.01.2022).

Article 576. The fee rates

      1. Fee rates are determined in the amount of a multiple of the MCI, established by the law on the republican budget and effective on the first day of the tax period.

      Paragraph 2 is suspended until 01.01.2025 by the Law of the Republic of Kazakhstan dated 25.12.2017 № 121-VI and during the suspension period this paragraph is valid in the following edition.
      Paragraph 2 is provided for in the wording of the Law of the Republic of Kazakhstan dated 02.01.2021 № 402-VI (effective from 01.01.2022).

      2. The rates of payment for emissions of pollutants from stationary sources shall be:

№ s/n

Types of pollutants
 

Rates of payment per 1 ton (MCI)

Rates of payment per
 
1 kilo
(MCI)

1

2

3

4

1.

Sulfur oxides (SOx)

10


2.

Nitrogen oxides (NOx)

10


3.

Dust and ash

5


4.

Lead and its compounds

1993


5.

Hydrogen sulfide

62


6.

Phenols

166


7.

Hydrocarbons

0,16


8.

Formaldehyde

166


9.

Carbon monoxide

0,16


10.

Methane

0,01


11.

Soot

12


12.

Iron oxides

15


 
13.

 
Ammonia

 
12


14.

Hexavalent chromium

399


15.

Copper oxides

299


16.

Benz(a)pyrene


498,3


      3. The rates of the fee for emissions of pollutants from the flaring of associated and (or) natural gas are as follows:

Item №
 

Types of pollutants

Fee rates per 1 ton (MCI)

1

2

3

1.

Hydrocarbons

44,6

2.

Carbon oxides

14,6

3.

Methane

0,8

4.

Sulfur dioxide

200

5.

Nitrogen dioxide

200

6.

Soot

240

7.

Hydrogen sulfide

1 240

8.

Mercaptan

199 320

      4. The rates of the fee for emissions of pollutants into the air from mobile sources are as follows:

Item №

Type of fuel

Rate for 1 ton of used fuel (MCI)

1

2

3

1.

For unleaded gasoline

0,33

2.

For diesel fuel

0,45

3.

For liquid, compressed gas, kerosene

0,24

      Paragraph 5 is suspended until 01.01.2025 by the Law of the Republic of Kazakhstan dated 25.12.2017 № 121-VI and during the suspension period this paragraph is valid in the following edition.
      Paragraph 5 is provided for in the wording of the Law of the Republic of Kazakhstan dated 02.01.2021 № 402-VI (effective from 01.01.2022).

      5. The rates of fee for discharges of pollutants are:

Types of pollutants

Fee rates per 1 ton (MCI)

1

2

3

1.

Nitrites

670

2.

Zinc

1340

3.

Copper

13402

4.

Biological oxygen demand

4

5.

Ammonium saline

34

6.

Oil products

268

7.

Nitrates

1

8.

Iron total

134

9.

Sulphates (anion)

0,4

10.

Suspended solids

1

11.

Synthetic surfactants

27

12.

Chlorides (anion)

0,1

13.

Aluminum

27

      Paragraph 6 is suspended until 01.01.2025 by the Law of the Republic of Kazakhstan dated 25.12.2017 № 121-VI and during the suspension period this paragraph is valid in the following edition.
      Paragraph 6 is provided for in the wording of the Law of the Republic of Kazakhstan dated 02.01.2021 № 402-VI (effective from 01.01.2022).

      6. The rates of fee for the disposal of production and consumption wastes are:

Types of wastes

Fee rates
(MCI)

per 1 ton

per
1 gigabecquerel (GBq)

1

2

3

4

1.

For disposal of production and consumption waste at landfills, in storage facilities and specially designated places:



1.1.

Waste for which hazard properties are taken into account for the purposes of calculating the fee, with the exception of the waste indicated in line 1.2 of this table:



1.1.1.

hazardous waste

4,005


1.1.2.

non-hazardous waste

0,53


1.2.

Separate types of waste for which hazard properties are not taken into account for the purposes of calculating the fee:



1.2.1.

Municipal waste (municipal solid waste, sludge from sewage treatment plants)

0,19


1.2.2.

Mining and quarrying waste (except oil and natural gas extraction):



1.2.2.1.

overburden grounds

0,002


1.2.2.2.

enclosing rocks

0,013


1.2.2.3.

enrichment rejects

0,01


1.2.2.4.

Slag, sludge

0,019


1.2.3.

Slags, sludges formed at the metallurgical stage during the processing of ores, concentrates, agglomerates and pellets containing minerals, production of alloys and metals

0,019


1.2.4.

Ash and slag

0,33


1.2.5.

Agricultural waste, including manure, bird droppings

0,001


1.2.6.

Radioactive waste:



1.2.6.1.

Transuranic


0,38

1.2.6.2.

alpha radioactive


0,19

1.2.6.3.

beta-radioactive


0,02

1.2.6.4.

ampoule radioactive sources


0,19

      7. The rates of fee for placement of sulfur in the open form on sulfur pads, formed during operations for exploration and (or) production of hydrocarbons, make 3.77 MCI per ton.

      Paragraph 8 is suspended until 01.01.2025 by the Law of the Republic of Kazakhstan dated 25.12.2017 № 121-VI and during the suspension period this paragraph is valid in the following edition.
      Paragraph 8 is provided for in the wording of the Law of the Republic of Kazakhstan dated 02.01.2021 № 402-VI (effective from 01.01.2022).

      8. Local representative bodies shall have the right to raise no more than twice as much the rates established by this article, with the exception of the rates established by paragraph 3 of this article.

      Footnote. Article 576 as amended by the Law of the Republic of Kazakhstan dated 02.01.2021 № 402-VI (shall be enforced from 01.01.2022).

Article 577. The order for calculation and payment

      1. Amount of fee:

      1) is calculated by payers who are operators of objects of categories I and II, based on the objects of taxation specified in Article 575 of this Code and the established rates of fee using the coefficients provided for in this Article;

      2) is calculated by payers who are operators of objects of category III, based on the declared objects of taxation specified in Article 575 of this Code, and the established rates of fee;

      3) is charged by the tax authorities using the coefficients provided for by this article, based on the established rates of fee and the undeclared part of the objects of taxation, determined by article 575 of this Code, identified, including, according to information obtained as a result of state environmental or tax control and submitted in the manner, in the form and within the time limits established by paragraph 3 of Article 573 of this Code.

      In the event that the amount of the fee is charged in accordance with subparagraph 3) of part one of this paragraph, the tax authority issues a corresponding notification within ten working days from the date of receipt of the information provided for in paragraph 3 of Article 573 of this Code.

      1-1. In order to stimulate the introduction and application of the best available techniques on the territory of the Republic of Kazakhstan, to prevent or reduce the level of harmful anthropogenic impact on the environment when calculating the fees for objects that have a negative impact on the environment, for which a comprehensive environmental permit has been issued, including until July 1 2021, the following coefficients are applied by payers:

      coefficient 0 - to the rates of fee, provided for in paragraphs 2 and 3 of Article 576 of this Code, for emissions of pollutants from stationary sources and from the burning of associated and (or) natural gas in flares within the limits established in the comprehensive environmental permit, from the date of its issuance ;

      coefficient 0 - to the rates of fee, provided for in paragraph 5 of Article 576 of this Code, for discharges of pollutants within the limits established in the comprehensive environmental permit, from the date of its issuance;

      coefficient 0 - to the rates of fee, provided for by paragraph 6 of Article 576 of this Code, for the disposal of waste within the limits and in accordance with the reporting submitted during the formation, use, neutralization and disposal of production and consumption waste, from the date of issuance of an comprehensive environmental permit;

      coefficient 0 - to the rate of fee, provided for in paragraph 7 of Article 576 of this Code, for the placement of sulfur in the open form on the sulfur pads within the limits when carrying out operations for exploration and (or) production of hydrocarbons and in accordance with the reporting submitted during the formation and placement of sulfur from the date of issuance of the comprehensive environmental permit.

      Note!
      Paragraph 2 shall be suspended from 01.01.2022 to 01.01.2025 by the Law of the Republic of Kazakhstan dated 25.12.2017 № 121-VI. and during the suspension period this paragraph shall be valid in the following edition.
      Note!
      Paragraph 2 is provided for in the version of the Law of the Republic of Kazakhstan dated 02.01.2021 № 402-VI (shall be enforced from 01.01.2022).

      2. When calculating by individual payers of the amount of payment for facilities that have a negative impact on the environment, for which a comprehensive environmental permit is not in effect, the following coefficients shall be applied to the corresponding payment rates:

      1) payers that are subjects of natural monopolies - in the provision of public services, payers that are energy producing organizations – at the production of electricity:

      0.3 - to the rates established by paragraph 2 of Article 576 of this Code, factoring in their increase by local representative bodies under paragraph 8 of Article 576 of this Code;

      0.43 - to the rates established by paragraph 5 of Article 576 of this Code, factoring in their increase by local representative bodies under paragraph 8 of Article 576 of this Code;

      0.05 - to the rates established by line 1.2.4 of the table of paragraph 6 of Article 576 of this Code, factoring in their increase by local representative bodies under paragraph 8 of Article 576 of this Code;

      2) payers who operate landfills and dispose of municipal waste:

      0.2 - to the rates established by line 1.2.1 of the table of paragraph 6 of Article 576 of this Code, factoring in their increase by local representative bodies under paragraph 8 of Article 576 of this Code for the volume of municipal solid waste generated by individuals at their place of residence.

      At the same time, the coefficients established by part one of this paragraph shall be applied to the volume of negative environmental impact within the norms and limits established in the relevant environmental permits of payers for facilities of categories I and II, or the volume of negative environmental impact indicated in the declarations for category III facilities.

      2-1. When calculating the amount of fee by legal entities that dispose the radioactive waste generated as a result of nuclear tests in the territory of the Republic of Kazakhstan, on the territory of the lands of the nuclear safety zone, to the fee rates established by lines 1.2.6.1, 1.2.6.2 and 1.2.6.3 of the table of paragraph 6 of Article 576 of this Code, coefficient 0 is applied.

      3. Payers of fees that are operators of objects of categories I and II, with payments up to 100 MCI in the total annual volume, have the right to redeem the standards or limits of negative environmental impact established by the authority issuing the permit document. Redemption of standards or limits is carried out with full advance payment for the current year when a permit document is issued no later than March 20 of the reporting tax period.

      In case of receipt of a permit after the specified date, the emission limit value is bought out on or before the 20th day of a month following the month, in which the permit was received.

      4. The amount of the fee is paid to the budget at the location of the source (object) of negative impact on the environment, specified in the permit document, with the exception of mobile sources of pollution.

      The amount of the fee for mobile sources of pollution is paid to the budget:

      1) for mobile sources subject to state registration - at the place of registration of mobile sources, which is identified by the authorized state body in the course of such registration;

      2) for mobile sources of pollution not subject to state registration - at the location of a taxpayer, also at the location of a structural unit of a legal entity (if the fulfillment of a tax obligation is assigned to it).

      5. The current amounts of fee for the actual amount of negative environmental impact are paid by the payers no later than the 25th day of the second month following the reporting quarter, with the exception of the payers specified in paragraph 3 of this article.

      6. In case of non-achievement before the deadline set in the schedule for achieving the indicators of a phased reduction in the negative impact on the environment as part of the program for improving environmental efficiency (hereinafter referred to as the program) to the integrated environmental permit issued in respect of an object of category I, of the indicator of a phased reduction of the negative impact on the environment for a marker pollutant by less than 30 percent of the value of such an indicator, in order to calculate the amount of the fee for emissions of the specified substance, the coefficient provided for in paragraph 1-1 of this article receives the value of the corresponding coefficient provided for in paragraph 2 of this article, starting from the tax period preceding the year of non-achievement of the established indicator of the gradual reduction of the negative impact, and until the date of achievement of such an indicator.

      In case of non-achievement by the date of completion of the program for the integrated environmental permit issued in respect of an object of category I, of the established technological standards by 30 percent or less of the total number of marker pollutants, for the purpose of accrual of the amount of fee, the coefficients provided for in paragraph 1-1 of this article, receive the values ​​of the relevant coefficients provided for in paragraph 2 of this article for the relevant years starting from the date of receipt of a comprehensive environmental permit for emissions of marker pollutants for which the established technological standards have not been achieved.

      In case of revocation, deprivation or termination of an integrated environmental permit issued in respect of an object of category I under the condition and during the implementation of the program, on the grounds provided for by the laws of the Republic of Kazakhstan, in order to calculate the amount of the fee, the coefficients provided for in paragraph 1-1 of this article receive the values ​​of the relevant coefficients provided for in paragraph 2 of this article, for the relevant years, starting from the date of receipt of a comprehensive environmental permit for all types of negative impact on the environment for this object of category I, for which a fee is charged, except for the case provided for by part four of this paragraph.

      At the same time, if, within the framework of the program implementation, the technological standards have been achieved by 70 percent or more of the total amount of marker pollutants, part three of this paragraph is not applied to emissions of marker pollutants carried out before the date of withdrawal, revocation or termination of the comprehensive environmental permit issued in relation to the object of category I, for which by the specified date the technological standards have been achieved within the framework of the program.

      From the date of application of the coefficients specified in paragraph 2 of this article, a fine in the amount determined by this Code is charged on the amount of the fee that has arisen and accrued in accordance with parts one, two and three of this paragraph.

      Footnote. Article 577 as amended by the Laws of the Republic of Kazakhstan dated 02.01.2021 № 402-VI (shall be enforced from 01.01.2022); dated 20.12.2021 № 85-VII (shall be enforced after the day the legislative act regulating the creation and functioning of the nuclear safety zone comes into force).

Article 578. Taxable period

      A taxable period is determined in accordance with Article 314 of this Code.

Article 579. Tax returns

      1. The fee payers shall submit a declaration of the location of a contaminated object, except for a declaration of mobile sources of pollution, to tax authorities.

      The declaration is submitted to tax authorities for mobile sources of pollution:

      1) subject to state registration - at the place of registration of mobile sources, which is identified by the authorized state body in the course of such registration;

      2) not subject to state registration - at the location of a taxpayer.

      2. The declaration is submitted by the fee payers, except for those specified in paragraph 3 of this article, quarterly, on or before the 15th day of the second month following a reporting quarter.

      3. The fee payers with the volume of payments up to 100 MCI in the annual total volume shall submit the declaration on or before March 20 of a reporting taxable period.

      In case of receipt of a permit after the specified date, the payers shall submit the declaration on or before the 20th day of a month following the month, in which the permit was received.

Clause 5. Fee for the use of wildlife

Article 580. General provisions

      1. The fee for the use of wildlife (for the purposes of this Clause, hereinafter referred to as the fee) shall be charged for the use of the wildlife under the procedure for special use of wildlife.

      2. The fee for the use of rare and endangered species of animals is set by the Government of the Republic of Kazakhstan in each individual case when issuing a permit for removing these animals from the environment.

      3. No fee is charged:

      1) when animals are removed from the environment for tagging, ringing, resettlement, artificial breeding and crossing for scientific research and economic purposes with their subsequent return into the environment;

      2) when using wildlife species that are the property of individuals and legal entities, which were artificially bred and are in captivity and (or) semi-voluntary conditions;

      3) in case of test fishing of fish and other aquatic animals by the authorized state body for the protection, reproduction and use of wildlife for the purposes of biological justification for the use of fish resources and other aquatic animals;

      4) in case of removal of animal species, the number of which is subject to regulation in order to protect public health, protect against diseases of agricultural and other domestic animals, prevent damage to the environment, prevent the danger of causing significant damage to agricultural activity.

      4. Quarterly, on or before the 15th day of a month following a reporting quarter, the authorized state body for the protection, reproduction and use of wildlife and local executive bodies shall submit information on the fee payers and taxable items to the tax authorities at their location in accordance with the form established by the authorized body.

Article 581. The fee payers

      The fee payers are persons granted the right to special use of wildlife in the manner prescribed by the legislation of the Republic of Kazakhstan.

Article 582. Rates of the fee for the use of wildlife

      1. The fee rates shall be determined in the amount divisible by MCI established by the law on the national budget and effective as of the date of payment of such a fee.

      2. The rates of the fee for commercial, amateur and sport hunting in the Republic of Kazakhstan are as follows:

Item №
 

Species of wild animals
 

Fee rate, per one specimen (MCI)

commercial hunting
 

amateur and sport hunting

1

2

3

4

1.

Mammals:



1.1.

moose (bull)

-

16

1.2.

moose (cow)

-

11

1.3.

moose (calf)

-

6

1.4.

maral (buck)

-

13

1.5.

maral (doe)

-

7

1.6.

maral (fawn)

-

4

1.7.

red deer (stag)

-

9

1.8.

red deer (hind)

-

5

1.9.

red deer (calf)

-

3,5

1.10.

roe deer (northern part of home range, buck)


4

1.11.

roe deer (northern part of home range, doe, fawn)

-

3

1.12.

roe deer (southern part of home range, buck)

-

3

1.13.

roe deer (southern part of home range, doe, fawn)

-

2

1.14.

Siberian ibex (billy)

-

4

1.15.

Siberian ibex (nanny, kid)

-

3,5

1.16.

musk deer

-

2

1.17.

boar (sow)

-

4

1.18.

boar (female, juvenile)

-

3

1.19.

saiga (buck)

4

5

1.20.

saiga (doe, fawn)

3

4

1.21.

Brown bear (except for Tienshan bear)

-

14

1.22.

European beaver, otter (except for Eurasian otter)

1

2

1.23.

sable

2

4

1.24.

marmots (except for Menzbier’s marmot)

0,060

0,12

1.25.

muskrat

0,045

0,9

1.26.

badger, fox

0,10

0,20

1.27.

corsac fox

0,045

0,10

1.28.

American mink

0,12

0,25

1.29.

lynx (except for Turkestan lynx)

-

0,45

1.30.

hares (tolai, brown, white)

0,010

0,045

1.31.

raccoon dog, North American raccoon, wolverine, Alpine weasel, weasel, ermine, Siberian weasel, Russian polecat, squirrel

0,020

0,35

1.32.

Aral yellow souslik (large-toothed souslik)

0,015

0,025

1.33.

Wolf

0

0

1.34.

jackal

0

0

2.

Birds



2.1.

diver (red-throated, black-throated)

0,015

0,030

2.2.

capercaillie

-

0,15

2.3.

black grouse

-

0,055

2.4.

Himalayan snowcock

-

0,20

2.5.

pheasant

0,020

0,060

2.6.

geese* (grey, white-fronted, bean), brant goose

0,020

0,045

2.7.

ducks* (roody shelduck, common shelduck, mallard, Baikal teal, European teal, grey, wigeon, pintail, garganey teal, shoveler, red-crested pochard, red-headed duck, tufted duck, bluebill, long-tailed duck, common goldeneye, king eider, scoter, magpie diver, red-breasted merganser, goosander)

0,010

0,020

2.8.

coot, northern lapwing, partridges (willow ptarmigan, ptarmigan, see-see partridge, European, Daurian), chokar, hazel grouse, pigeons (ring dove, stock dove, rock pigeon, blue hill pigeon), turtledove (common, eastern), waders (ruff, jack snipe, snipe, marsh snipe, pintail snipe, solitary snipe, double snipe, woodcock, curlew, whimbrel, black-tailed godwit, bar-tailed godwit)

0,005

0,010

2.9.

quail

0,005

0,010

      Note.

      * Except for the species entered into the Red Book of the Republic of Kazakhstan.

      3. The rates of the fee for the use of species of animals that are objects of fishery are as follows:

Item №
 

Types of aquatic animals
 

Fee rates (MCI)

per one specimen

per one kg

1

2

3

4

1.

For commercial, scientific and reproductive purposes:



1.1.

sturgeons (beluga, sturgeon, stellate sturgeon, sterlet, barbell sturgeon, Siberian sturgeon, Syrdarya sturgeon)


0,064

1.2.

herrings (shad, Brazhnikov’s shad, black-backed), mullet, flounder, sprat


0

1.3.

salmon (rainbow trout, lenok, grayling, Caspian salmon, Aral salmon, taimen, nelma, white salmon)


0,017

1.4.

whitefishes (European cisco, vendace, peled, broad whitefish, muksun), long-pincered crayfish


0,012

1.5.

roach


0,004

1.6.

seal

1,93


1.7.

large ordinary fish:



1.7.1.

grass carp, sazan, carp, asp, bersh, catfish, burbot, silver carp, pike, snakehead, pike perch, kutum, pike asp, Aral barbel, Turkestan barbel


0,013

1.8.

small ordinary fish:



1.8.1

bream, roach, chub, shemaya, podust, osman, ide, carp,perch, tench, common and Talas dace, rudd, silver bream, sawbelly, white-eye, blue bream, sabrefish, buffalo, marinka, Ili marinka (Ili population), Chuya silverfish, Balkhash perch (Balkhash-Ili population), Chatkal sculpin, Volga multirakered herring


0,004

2.

For sport and amateur (recreational) fishing:



2.1.

with removal of:



2.1.1.

large ordinary fish


0,017

2.1.2.

white sturgeon


6,5

2.1.3.

sturgeons


5,5

2.1.4.

whitefishes, salmons


0,042

2.1.5.

small ordinary fish


0,008

2.1.6.

crayfish

0,008


2.2.

on a “catch and release” basis:



2.2.1.

large ordinary fish


0,1

2.2.2.

sturgeons (white sturgeon, Russian sturgeon, stellate sturgeon, sterlet, thorn sturgeon)

4,97


2.2.3.

whitefishes and salmons


0,27

2.2.4.

small ordinary fish


0,068

      4. The rates of the fee for the use of species of animals used for other economic purposes (except for hunting and fishing) are as follows:

Item №
 

Animal species

Fee rates (MCI)

per one specimen

per one kg

1

2

3

4

1.

Mammals:



1.1.

African wild cat

0,030

-

1.2.

forest dormouse

0,015

-

2.

Birds:



2.1.

little, black-necked, horned, red-necked, great-crested grebe, cormorant, bittern, night heron, grey and purple heron

0,010

-

2.2.

great white heron

0,015

-

2.3.

oxeye, American and Eurasian golden plover, ringed plover, little ringed plover, Mongolian plover, Caspian plover, oriental plover, Kentish plover, dotterel, turnstone, rail, crake, little crake, marsh crake, moor hen, sandpiper, magpie, grey gull, wood sandpiper, greenshank, redshank, spotted redshank, marsh sandpiper, common sandpiper, Terek sandpiper, grey phalarope, red-necked phalarope, little stint, red-necked stint, long-toed stint, Temminck’s stint, curlew sandpiper, dunlin, sharp-tailed sandpiper, sanderling, broad-billed sandpiper, collared and black-winged pratincole, ringed turtledove, myna, yellow-billed chough, common starling, goldfinch, gold-fronted finch, roller, larks (crested, red-capped, Hume’s short-toed, rufous, eastern short-toed, calandra, eastern calandra, white-winged, black, horned, wood, sky, Indian short-toed), hermit crow, rock thrush 

0,005

-

2.4.

goshawk

0,010

-

2.5.

sparrowhawk, scops-owl, little owl, owl, long-eared owl, short-eared owl, buzzard

0,045

-

3.

Reptiles:



3.1.

Central Asian tortoise, pond turtle

0,020

-

3.2.

steppe agama, toad-headed agama, sunwatcher, plate-tailed gecko

0,010

-

3.3.

Central Asian viper

0,045

-

3.4.

Dione snake, Tatary sand and sand boa

0,035

-

3.5.

lake frog

0,005

-

4.

Aquatic invertebrates:



4.1.

brine shrimp (cysts)

-

0,045

4.2.

gammarus, water flea

-

0,010

4.3.

leeches

-

0,030

4.4.

other aquatic invertebrates and cysts

-

0,005

4.5.

artemia

-

0,0043

      Footnote. Article 582 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2022); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2024).

Article 583. The order for calculation and payment

      1. The fee amount is calculated by the payers on the basis of the established rates and the number of animals or weight (for certain species of aquatic animals).

      When calculating the fee amount for foreigners’ hunting in the Republic of Kazakhstan, a coefficient of 10 is applied to the established rates.

      2. The amount of the fee shall be paid to the budget at the place where the permit for the use of wildlife is received. Payment shall be made before obtaining a permit by transferring through second-tier banks or organizations carrying out certain types of banking operations, with the exception of fees for the use of species of animals that are objects of commercial fishing, in excess of the amount of fees payable to the budget in the amount of more than 350 times the amount MCI for quotas for the withdrawal of commercial fishing objects of the current year.

      Payment for the use of species of animals that are objects of commercial fishing, in excess of the amount of the fee payable to the budget in the amount of more than 350 times the MCI for the quotas for the withdrawal of commercial fishing objects of the current year shall be made in shares within the following terms:

      until December 25 of the current year - 20 percent of the total quota issued in the current year;

      until March 25 of the year following the year in which the quota was issued - 40 percent of the total quota issued in the current year;

      until June 25 of the year following the year in which the quota was issued - 40 percent of the total quota issued in the current year.

      Footnote. Article 583 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021).

Paragraph 6. Payment for the use of forest and plant resources

      Footnote. The title of paragraph 6 as amended by the Law of the Republic of Kazakhstan dated 20.03.2023 № 213-VII (effective from 01.01.2024).

Article 584. General provisions

      1. The fee for the use of plant and forest resources (hereinafter - in this paragraph as the fee) shall be charged:

      for the use of plant resources on plots of all land categories, except for lands of the state forest fund and specially protected natural areas, in the order of special use during the procurement (collection) of wild plant species for pharmaceutical, food and technical needs;

      for the following types of forest use on plots of the state forest fund:

      1) timber harvest;

      2) harvesting of resin and tree saps;

      3) procurement of secondary forest materials (bark, branches, stumps, roots, leaves, buds of trees and shrubs);

      4) collateral forest uses (haymaking, grazing, red deer breeding, animal breeding, placement of hives and apiaries, vegetable gardening, melon growing, gardening and growing other crops, harvesting and collection of medicinal plants and technical raw materials, wild fruits, nuts, mushrooms, berries and other food products, moss, forest litter and fallen leaves, reeds);

      5) use of the state forest fund for:

      cultural, recreational, tourist and sports purposes;

      needs of the hunting sector;

      6) use of the sites of the State Forest Fund for the cultivation of planting stock of trees and shrubs and special-purpose plantations.

      2. For the purposes of this Chapter, forest use also includes the removal of rare and endangered plant species, their parts or derivatives on the basis of a relevant decision of the Government of the Republic of Kazakhstan.

      When deciding on the removal of rare and endangered plant species from the environment, their parts or derivatives, the amount of such removals, the fee amount and the time period for its payment shall be established by the Government of the Republic of Kazakhstan for each individual case.

      3. The right of forest use on the sites of the State Forest Fund shall be granted on the basis of a felling ticket and a forest ticket (hereinafter referred to as a permit) issued in accordance with the procedure and within the time limits established by the forest legislation of the Republic of Kazakhstan.

      3-1. The right to use plant resources in the order of special use of the plant world shall be granted subject to payment of a fee for the use of plant resources in accordance with the tax legislation of the Republic of Kazakhstan and submission of a notification on the procurement (collection) of wild plants for pharmaceutical, food and technical needs.

      4. Quarterly, on or before the 15th day of the second month following a reporting quarter, state forest owners (state forestry entities of local executive bodies; state forestry entities and state organizations of the authorized body for forestry; nature protection institutions of the authorized body for specially protected natural areas; state organizations of the authorized state body for transport state policy and the authorized body for motor roads in accordance with departmental subordination) submit information on the fee payers and taxable items to the tax authorities at their location in accordance with the form established by the authorized body.

      4-1. Local executive bodies of regions, cities of republican significance and the capital shall, quarterly and no later than the 15th day of the second month following the reporting quarter (year), submit to the tax authorities at their location the information on payers of fees for the use of plant resources and taxable objects in the form established by the authorized body.

      5. Authorized bodies in the field of forestry, specially protected natural areas and flora shall, annually and no later than the 15th day of the second month following the reporting year, submit to the tax authorities at their location the information on payers of fees, the amount of which is determined in accordance with paragraph 2 of this Article, and taxable objects in the form established by the authorized body.

      Footnote. Article 584 as amended by the Law of the Republic of Kazakhstan dated 20.03.2023 № 213-VII (shall be enforced from 01.01.2024).

Article 585. The fee payers

      1. The fee payers are:

      state forest owners and persons entitled to forest use in the manner prescribed by the Forest Code of the Republic of Kazakhstan;

      persons entitled to remove rare and endangered plant species, their parts or derivatives on the basis of a relevant decision of the Government of the Republic of Kazakhstan;

      persons engaged in procurement (collection) of wild plant species for pharmaceutical, food and technical needs.

      2. The fee shall not be paid by forest owners engaged in forest use on private forest sites that are in their ownership or long-term land use in accordance with the Land Code of the Republic of Kazakhstan, provided that the right of forest use was granted for the designated purpose of forest cultivation.

      Footnote. Article 585 as amended by the Law of the Republic of Kazakhstan dated 20.03.2023 № 213-VII (effective from 01.01.2024).

Article 586. Item subject to the fee

      Items subject to the fee shall be:

      the volume of procurement (collection) of wild plant species for pharmaceutical, food and technical needs outside the territory of the state forest fund and specially protected natural areas;

      the volume of forest use and (or) the area of state forest fund plots provided for use, including in specially protected natural areas, with the exception of:

      1) the volume of standing timber in the course of cuttings to improve the stand composition and form, and also regulation of forest density in young stand (cleaning, weeding) and cuttings connected with reconstruction of low-value forest plantations and landscape formation;

      2) the volume of wood resources, resin, secondary forest materials removed for scientific research.

      Footnote. Article 586 as amended by the Law of the Republic of Kazakhstan dated 20.03.2023 № 213-VII (effective from 01.01.2024).

Article 587. Payment rates for the use of forest and plant resources

      Footnote. The title of Article 587 is in the wording of the Law of the Republic of Kazakhstan dated 20.03.2023 № 213-VII (effective from 01.01.2024).

      1. Fee rates, excepting those specified in paragraph 2 of this article, shall be established by local representative bodies of oblasts, cities of republican status and the capital on the basis of calculations of local executive bodies of oblasts, cities of republican status and the capital, drawn up in accordance with the procedure determined by the authorized bodies for forestry and conservation, protection, restoration and use of plants.

      2. The rates of the fee for standing timber are determined in the amount divisible by MCI established by the law on the national budget and effective as of the first day of a relevant financial year, in which the right to forest use arises, per one solid cubic meter and is as follows:

Item №
 

Species of trees and shrubs

Merchantable wood with respect to the diameter of the trunk’s top end, without bark (MCI)

Firewood in bark (MCI)
 

large
(25 cm and more)

medium-size
(from 13 to 24 cm)

small
(from 3 to 12 cm)

1

2

3

4

5

6

1.

Pine

1,48

1,05

0,52

0,21

2.

Shrenk’s spruce

1,93

1,37

0,68

0,27

3.

Siberian spruce, fir

1,34

0,95

0,48

0,16

4.

Larch

1,19

0,85

0,41

0,15

5.

Cedar

2,67

1,91

0,93

0,23

6.

Juniperus arborescens (archa)

1,79

1,26

0,63

0,27

7.

Oak, ash tree

2,67

1,91

0,93

0,41

8.

Black alder, maple, elm, linden

0,60

0,42

0,21

0,14

9.

Saksaul




0,60

10.

Birch

0,69

0,48

0,23

0,16

11.

Aspen, willow tree, poplar

0,52

0,37

0,18

0,11

12.

Walnut, pistachio 

3,24

2,32

1,15

0,35

13.

Apricot, white acacia, cherry-plum, hawthorn, cherry, oleaster, mountain ash, plum, bird cherry, mulberry, apple, other tree species

1,90

1,35

0,68

0,23

14.

Juniper, dwarf pine



0,34

0,18

15.

Tamarisk



0,3

0,25

16.

Yellow acacia, willow shrubs, sea buckthorn, calligonum, salt tree and other shrubs



0,19

0,12

      3. The following coefficients apply to the rates of the fee:

      1) depending on the remoteness of cutting areas from public roads:

Remoteness

Coefficient

1

2

3

1.

up to 10 km

1,30

2.

10,1 - 25 km

1,20

3.

25,1 - 40 km

1,00

4.

40,1 - 60 km

0,75

5.

60,1 - 80 km

0,55

6.

80,1 - 100 km

0,40

7.

over 100 km

0,30

      The remoteness of a cutting area from public roads is determined by cartographic materials as the shortest distance from the center of a cutting area to a road and is adjusted for the terrain relief using the following coefficients:

      flat relief - 1,1;

      hilly relief or swamp - 1,25;

      mountainous relief - 1,5;

      2) in case of intermediate cutting - 0.6;

      3) in case of selective final cutting - 0.8;

      4) if timber is sold at hillsides with a slope of more than 20 degrees - 0.7.

      4. The amount of the rate of the fee for felling residues (crown firewood) left after the sale of standing timber shall be 20 percent of the rate for firewood of the same tree species specified in paragraph 2 of this article.

      5. Fee rates for the use of plant resources located outside the territory of the state forestry fund and specially protected natural areas shall be determined in the amount that is a multiple of the MCI established by the law on the republican budget and valid on the first day of the corresponding financial year in which the right to use arises, for one kilogram.

      Footnote. Article 587 as amended by the Law of the Republic of Kazakhstan dated 20.03.2023 № 213-VII (effective from 01.01.2024).

Article 588. The order for calculation and payment

      1. The fee amount for forest use shall be calculated by state forest owners and indicated in the permit document, with the exception of the fee, the amount of which is established in accordance with paragraph 2 of this article.

      1-1. The fee amount for the use of plant resources outside the territory of the state forest fund and specially protected natural areas shall be calculated by local executive bodies of oblasts, cities of republican status, and the capital.

      2. The fee is determined:

      when selling standing timber - based on the volume of forest use and fee rates with account of the coefficients established by Article 587 of this Code;

      for other types of forest use, except for forest uses, the amount of the fee for which is determined in accordance with paragraph 2 of Article 587 of this Code - based on the volume and (or) the area of forest use, the rates of the fee for other types of forest use established by local representative bodies of the regions, cities of national significance and the capital.

      3. The fee amount for forest use shall be paid to the budget at the location of the forest use objecty within the following terms:

      1) in case of long-term forest use – quarterly, on or before the 20th day of a month following a reporting quarter, in equal parts of the total amount of annual forest use volume;

      2) in case short-term forest use - before or on the day of obtaining permits. In this case, there shall be an indication of the payment made in the permit, specifying the details of a payment document;

      3) for the sale of standing timber - quarterly, on or before the 15th day of a month following a reporting quarter, in equal parts of the annual amount of the fee for the issued felling tickets;

      4) for the removal of rare and endangered plant species, their parts or derivatives - within the time limits established on the basis of a relevant decision of the Government of the Republic of Kazakhstan in each individual case.

      3-1. The payment amount for the use of plant resources outside the territory of the state forest fund and specially protected natural areas shall be paid to the budget at the location of the object of use quarterly in equal shares of the annual payment amount no later than the 20th day of the month following the reporting quarter.

      4. If in case of sale of standing timber, resin, tree saps and secondary forest materials, the total quantity of standing timber, resin, tree saps and secondary forest materials does not coincide with the quantity (area) indicated in a felling ticket, state forest owners shall recalculate the amount of the fee for actually harvested volume. The amount of the recalculated fee shall be paid within the next scheduled period of its payment.

      5. The amount of the fee for residual stand intended for felling in the next scheduled period, as well as for cutting areas where felling hasn’t been commenced in a previous year, shall be paid in the manner prescribed by Article 587 of this Code.

      6. The fee amount is paid either by transfer through second-tier banks or organizations carrying out certain types of banking operations or in cash at cash desks of state forest owners using accountable forms in accordance with the procedure established by the authorized body for forestry.

      State forest owners shall deliver the fee amounts received in cash to second-tier banks or organizations carrying out certain types of banking operations not later than the next business day of the day the money was received for its subsequent transfer to the state budget. If daily cash receipts are less than 10 times the MCI, the money is transferred to the budget once in three operational days of the day the money was received.

      7. When individuals pay the fee amount in cash, state forest owners are required to indicate their business identification number on accountable forms.

      Footnote. Article 588 as amended by the Law of the Republic of Kazakhstan dated 20.03.2023 № 213-VII (effective from 01.01.2024).

Clause 7. Fee for the use of specially protected natural areas

Article 589. General provisions

      1. The fee for the use of specially protected natural areas (for the purposes of this Clause, hereinafter referred to as the fee) is charged for the use of specially protected natural areas of the Republic of Kazakhstan within the outer boundaries of specially protected natural areas (except for the territories of national natural monuments, national nature reserves, national conservation areas) for scientific, environmental and educational, cultural and educational, educational, tourist, recreational and limited economic purposes, defined by the Law of the Republic of Kazakhstan “On Specially Protected Natural Areas”.

      2. The fee is charged for the use of specially protected natural areas occupying land plots within the outer boundaries of specially protected natural areas and used for the purposes specified in paragraph 1 of this article, regardless of the intended use of the land plots and their belonging to any land category.

      3. Quarterly, on or before the 15th day of a month following a reporting quarter, environmental organizations submit information on the fee payers and taxable items to the tax authorities at their location in accordance with the form established by the authorized body.

Article 590. The fee payers

      1. The fee payers are individuals and legal entities using specially protected natural areas of the Republic of Kazakhstan.

      2. By its decision, a legal entity has the right to recognize its structural unit as an independent fee payer.

      The decision of a legal entity or its cancellation shall be put into effect from January 1 of a year following the year of such a decision.

      If a legal entity recognized its newly established structural unit as an independent fee payer by its decision, this decision shall be put into effect from the date of establishment of this structural unit or from January 1 of a year following the year of establishment of this structural unit.

      3. The fee shall not be paid by:

      individuals permanently residing in populated localities and (or) having dacha plots within the boundaries of specially protected natural areas;

      environmental organizations defined by the Law of the Republic of Kazakhstan “On Specially Protected Natural Areas”.

Article 591. Rates of the fee for the use of specially protected natural areas

      1. Fee rates for the use of specially protected natural areas of republican significance shall be determined based on:

      from a pedestrian – 0.1 MCI;

      motorcycles, mopeds, ATVs – 0.2 MCI;

      autos – 0.3 MCI;

      minibuses with under16 seats and trucks – 1.0 MCI;

      buses with under 32 seats – 2.0 MCI;

      buses with over 32 seats - 3.0 MCI established by the law on the republican budget and valid on January 1 of the corresponding financial year in which the need to use specially protected natural areas arises, for each day of stay in a specially protected natural area.

      2. The rates of the fee for the use of specially protected natural areas of local significance are established by local representative bodies of the regions, cities of national significance and the capital based on recommendations of local executive bodies of the regions, cities of national significance and the capital.

      Footnote. Paragraph 591 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2024).

Article 592. The order for calculation and payment

      1. The fee payers calculate its amount on their own on the basis of the established rates and the number of days of stay in a specially protected natural area, except for the cases provided for in this paragraph.

      As for individuals and legal entities that are owners and users of land plots within the boundaries of specially protected natural areas, an item subject to the fee is:

      1) the number of employees;

      2) the number of individuals staying in inpatient facilities for treatment, recreation, sports and recreation facilities located in such a specially protected natural area.

      2. The fee amount shall be paid to the state budget at the location of a specially protected natural area.

      3. The fee amount is paid to the state budget either by transfer through second-tier banks or organizations carrying out certain types of banking operations, or in cash at checkpoints or in other specially equipped places established by environmental organizations specified in the Law of the Republic of Kazakhstan “On Specially Protected Natural Areas”, on the basis of accountable forms in accordance with the procedure established by the authorized body for environmental protection, or receipts of a cash register, terminals, confirming the payment in question.

      4. Environmental organizations defined by the Law of the Republic of Kazakhstan “On Specially Protected Natural Areas” shall deliver the fee amounts received in cash to second-tier banks or organizations carrying out certain types of banking operations not later than the next business day of the day the money was received for its subsequent transfer to the state budget. If daily cash receipts are less than 10 times the MCI, the money is transferred once in three operational days of the day the money was received.

      5. When individuals pay the fee amount in cash, it is required to indicate a business identification number of environmental organizations defined by the Law of the Republic of Kazakhstan “On Specially Protected Natural Areas” on accountable forms instead of an individual identification number of an individual.

Clause 8. Fee for the use of the radio-frequency spectrum

Article 593. General provisions

      1. The fee for the use of the radio-frequency spectrum (for the purposes of this Clause, hereinafter referred to as the fee) is charged for the parts ​​(bands, ranges) of the radio-frequency spectrum (hereinafter referred to as the radio-frequency spectrum) allocated by the authorized state body for the state policy in the field of communications.

      2. The right to use the radio-frequency spectrum is certified by permits issued by the authorized state body for the state policy in the field of communications in accordance with the procedure established by the Law of the Republic of Kazakhstan “On Communication”.

      3. The amounts of a one-off fee for carrying out entrepreneurial activity on rendering services in the field of communications with the use of the radio-frequency spectrum, payable to the budget in accordance with the Law of the Republic of Kazakhstan “On Communication”, shall not be applied against the fee.

      4. Territorial subdivisions of the authorized state body for the state policy in the field of communications shall submit to the tax authorities at the payers’ location information on the payers, taxable items, issued permits, the period of their validity, amendments and additions to the issued permits, notifications to taxpayers and the fee amounts in accordance with the procedure established by the authorized body, within the following time limits:

      1) in the case provided for by part one of paragraph 3 of Article 596 of this Code – on or before February 25 of a taxable period;

      2) in the case provided for by part two of paragraph 3 of Article 596 of this Code – on or before the 25th day of a month following the month of the taxpayer’s receipt of a permit to use the radio-frequency spectrum.

      5. On or before the 25th day of a month following a reporting quarter, territorial subdivisions of the authorized state body for the state policy in the field of communications shall submit to the tax authorities at the payers’ location information on payers of a one-off fee for carrying out entrepreneurial activity on rendering services in the field of communications with the use of the radio-frequency spectrum, the amounts of such a one-off fee payable to the budget and the time limits for its payment in accordance with the procedure established by the authorized body.

Article 594. The fee payers

      1. The fee payers are persons granted the right to use the radio-frequency spectrum as prescribed by the legislation of the Republic of Kazakhstan.

      2. By its decision, a legal entity has the right to recognize its structural unit as an independent fee payer.

      The decision of a legal entity or its cancellation shall be put into effect from January 1 of a year following the year of such a decision.

      If a legal entity recognized its newly established structural unit as an independent fee payer by its decision, this decision shall be put into effect from the date of establishment of this structural unit or from January 1 of a year following the year of establishment of this structural unit.

      3. The fee is not paid by:

      1) state institutions using the radio-frequency spectrum to perform their main functional duties;

      2) payers of the fee collected for issuing the permit to use the radio-frequency spectrum specified in subparagraph 4) of paragraph 3 of Article 550 of this Code;

      3) owners of MW-range radio stations (27 MHz) for the frequencies used for one station.

Article 595. The fee rates

      1. The annual fee rates shall be determined in the amount divisible by MCI established by the Law on the republican budget and effective as of the first day of a taxable period.

      2. The annual fee rates for the following types of radio communications shall be:

Types of radio communication

Territory of use

Fee rate (MCI)

1

2

3

4





1.

Radio systems of personal radio call (for a 25 kHz wide frequency assignment)

region, city of republican significance and capital city

10

2.

Trunking communication (for a radio channel with a width of 25 kHz for reception / 25 kHz for transmission)



2.1.


city of republican significance and capital city

140

2.2.


a settlement with a population of over 50,000 people

80

2.3.


other administrative-territorial units (city of district significance, district, settlement, village, rural district)

10

3.

VHF radio communication (for a duplex channel with a width of 25 kHz for reception / 25 kHz for transmission)



3.1.


city of republican significance and capital city

80

3.2.


a settlement with a population of over 50,000 people

60

3.3.


other administrative-territorial units (city of district significance, district, settlement, village, rural district)

15

4.

VHF radio communication

(per 25 kHz simplex channel)



4.1.


city of republican significance and capital city

30

4.2.


a settlement with a population of over 50,000 people

20

4.3.


other administrative-territorial units (city of district significance, district, settlement, village, rural district)

10

5.

KB communication (per frequency assignment) with transmitter output power:
- up to 50 W;
- over 50 W

region, city of republican significance and capital city

10

20

6.

Radio extenders (per channel)

region, city of republican significance and capital city

2

7.

Cellular (per 1 MHz band for receive/1 MHz for transmit

region, city of republican significance and capital city

2300

8.

Global Personal Mobile Satellite (per 100 kHz duplex receive/100 kHz transmit)

The Republic of Kazakhstan

20

9.

Satellite communications with HUB technology (beyond the 100 kHz receive/100 kHz transmit bandwidth used on the HUB)

The Republic of Kazakhstan

30

9.1.

Satellite communications using non-geostationary satellites (for bandwidth of 2 MHz for reception / 2 MHz for transmission, per one transceiver of the gateway station)

The Republic of Kazakhstan


10.

Satellite communication without HUB technology (for frequencies used by one station)

The Republic of Kazakhstan

100

11.

Radio relay lines (per duplex trunk on one span):



11.1.

Local

district, city, township, village, rural district

40

11.2.

zone and trunk

The Republic of Kazakhstan

10

12.

Wireless radio access systems (for a duplex channel with a width of 25 kHz for reception /25 kHz for transmission)



12.1.


a settlement with a population of over 50,000 people

25

12.2.


other administrative-territorial units (city of district significance, district, settlement, village, rural district)

2

13.

Wireless radio access systems using BSS technology (for a duplex channel with a width of 2 MHz for reception /2 MHz for transmission)



13.1.


city of republican significance and capital city

140

13.2.


a settlement with a population of over 50,000 people

70

13.3.


other administrative-territorial units (city of district significance, district, settlement, village, rural district)

5

14.

Terrestrial-cable television (for the frequency band 8 MHz)



14.1.


a settlement with a population of over 200,000 people

300

14.2.


a settlement with a population of 50,000 to 200,000 people

135

14.3.


a city of district significance with a population of up to 50 thousand people, a district

45

14.4.


other administrative-territorial units (settlement, village, rural district)

5

15.

Maritime radio communications (radio modem, shore communications, telemetry, radar, etc.), per radio channel

region

10

      3. The annual fee rates for digital terrestrial television and radio broadcasting are as follows:

Item№

Frequency band for digital terrestrial television and radio broadcasting

Coveragearea

Feerate (MCI)

1

2

3

4

1.

Television/VHF band



1.1.

Power of radio-electronic transmitter up to 50 W inclusive

city of republican significance and capital

81



region

15

1.2.

Power of radio-electronic transmitter up to 250 W inclusive

city of republican significance and capital

361



region

65

1.3.

Power of radio-electronic transmitter up to 500 W inclusive

city of republican significance and capital

957



region

174

1.4.

Power of radio-electronic transmitter up to 1 000 W inclusive

city of republican significance and capital

1 353



region

245

1.5.

Power of radio-electronic transmitter over 1 000 W 

city of republican significance and capital

2 344



region

425

2.

Television/UHF band



2.1.

Power of radio-electronic transmitter up to 50 W inclusive

city of republican significance and capital

51



region

9

2.2.

Power of radio-electronic transmitter up to 250 W inclusive

city of republican significance and capital

228



region

41

2.3.

Power of radio-electronic transmitter up to 500 W inclusive

city of republican significance and capital

605



region

110

2.4.

Power of radio-electronic transmitter up to 1 000 W inclusive

city of republican significance and capital

855



region

155

2.5.

Power of radio-electronic transmitter over 1 000 W

city of republican significance and capital

1 481



region

269

      4. If the radio-frequency spectrum is used for pilot operation, competitions, exhibitions and other events for a period of up to six months inclusive, the fee amount shall be determined by the type of radio communication, the area of coverage by the radio-frequency spectrum and the power of a radio-electronic transmitter and shall correspond to the period of its actual use, but shall not be less than 1/12 of the annual fee rate.

      In case of using technology with a duplex (simplex) channel with a bandwidth different from that specified in paragraphs 2 and 3 of this Article, the fee rates shall be determined on the basis of the proportion of the bandwidth of the duplex (simplex) channel actually applied by the payer to the bandwidth of the duplex (simplex) channel specified in paragraphs 2 and 3 of this Article.

      In case of using broadband signal technology, the fee shall be charged for a bandwidth of 2 MHz to receive/2 MHz to transmit.

      Footnote. Article 595 is in the wording of the Law of the Republic of Kazakhstan dated 28.12.2018 № 210-VI (shall be enforced from 01.01.2019); dated 11.07.2022 № 135-VII (shall be enforced from 01.01.2023).

Article 596. The order for calculation and payment

      1. The fee amount is calculated by the authorized state body for the state policy in the field of communications in accordance with technical parameters, including the power of a radio-electronic transmitter, specified in permits, based on the annual fee rates, depending on the type of radio communication and the area of coverage by the radio frequency spectrum.

      2. If the period of use of the radio-frequency spectrum within a taxable period is less than one year, the fee amount is determined by dividing the fee amount, calculated for a year, by twelve and multiplying the quotient by the corresponding number of months of actual period of use of the radio-frequency spectrum within a year.

      In this case, the actual period of use of the radio-frequency spectrum is determined as the one running from the beginning of a taxable period (if the right to use the radio-frequency spectrum on the basis of a permit was in effect (arose) as of the date of the beginning of the taxable period) or from the 1st day of the month, in which such right arose, until the 1st day of the month, in which such right shall be (was) terminated, or until the end of a taxable period (if such right was available (in effect) as of the date of the end of the taxable period).

      3. The authorized state bodies for the state policy in the field of communications issue a notice indicating the annual fee amount and send it to the payers on or before February 20 of a current reporting period.

      If a permit certifying the right to use the radio-frequency spectrum was obtained after the specified date, the authorized state body for the state policy in the field of communications sends a notice to a taxpayer indicating the fee amount on or before the 20th day of a month following the month, in which the taxpayer received a permit to use the radio-frequency spectrum.

      4. Unless otherwise established by this paragraph, the annual fee shall be paid to the state budget at the location of a payer in equal parts on or before March 25, June 25, September 25 and December 25 of a current year.

      If a permit certifying the right to use the radio-frequency spectrum was obtained after one of the above deadlines for the payment, the first deadline for the payment to the state budget shall be the next scheduled payment date after receiving the notice specified in paragraph 3 of this article.

      At the same time, the amount of the fee payable to the state budget is redistributed in equal parts among the forthcoming payment dates in a current taxable period.

      5. Foreigners, stateless persons and non-resident legal entities, not operating in the Republic of Kazakhstan and not registered as taxpayers of the Republic of Kazakhstan, pay the fee to the budget at the location of the authorized state body for the state policy in the field of communications for the entire period of validity of the right to use the radio-frequency spectrum specified in a permit for the use of the radio-frequency spectrum, but not less than for 1 month, on or before the 25th day of a month following the month, in which such a permit was obtained.

Article 597. Taxable period

      A taxable period is determined in accordance with Article 314 of this Code.

Clause 9. Fee for the provision of long-distance and (or) international telephone communication, as well as cellular communication

Article 598. General provisions

      1. The fee for the provision of long-distance and (or) international telephone communication, as well as cellular communication (for the purposes of this Clause, hereinafter referred to as the fee) is charged for the right to provide:

      1) long-distance and (or) international telephone communication;

      2) cellular communication.

      2. The right to provide long-distance and (or) international telephone communication, as well as cellular communication, is certified by permits issued by the authorized state body for the state policy in the field of communications in the manner prescribed by the legislation of the Republic of Kazakhstan.

      3. Territorial subdivisions of the authorized state body for the state policy in the field of communications shall submit information on the payers, items subject to the fee, issued permits, the period of their validity, alterations and additions to issued permits to tax authorities in accordance with the procedure established by the authorized body, within the following time limits:

      1) in the case established by part one of paragraph 3 of Article 602 of this Code – on or before February 25 of a taxable period;

      2) in the case established by part two of paragraph 3 of Article 602 of this Code – on or before the 25th day of a month following the month, in which a taxpayer obtained a permit to provide long-distance and (or) international telephone communication, as well as cellular communication.

Article 599. The fee payers

      The fee payers are legal entities that are operators of long-distance and (or) international telephone communication, as well as cellular communication, whose right to provide long-distance and (or) international telephone communication, as well as cellular communication, was granted to them in the manner established by the Law of the Republic of Kazakhstan “On Communication”.

Article 600. Taxable period

      A taxable period for the fee calculation is a calendar year from January 1 through December 31.

Article 601. The fee rates

      The fee rates are established by the Government of the Republic of Kazakhstan.

Article 602. The order for calculation and payment

      1. The fee amount is calculated by the authorized state body for the state policy in the field of communications on the basis of the payers’ income from the provision of electric communication (telecommunications) services for a previous year and the established fee rates of payment.

      2. If a period for providing long-distance and (or) international telephone communication, as well as cellular communication, within a reporting taxable period is less than one year, the fee amount is determined by dividing the fee amount calculated for a year by twelve and multiplying the quotient by the actual number of months of provision of long-distance and (or) international telephone communication, as well as cellular communication, within a reporting period.

      In this case, the actual period for the provision of long-distance and (or) international telephone communication, as well as cellular communication, within a reporting taxable period is determined from the beginning of a taxable period (if the right to provide long-distance and (or) international telephone communication, as well as cellular communication, based on a permit was in effect (arose) as of the date of the beginning of the taxable period) or from the 1st day of the month, in which such right arose, until the 1st day of the month, in which such right is terminated, or until the end of the taxable period (if such right was available (in effect) as of the end date of the taxable period).

      3. The authorized state body for the state policy in the field of communications shall issue a notice indicating the annual fee amount and send it to a payer on or before February 20 of a current reporting period.

      If a permit certifying the right was obtained after the date established by part one of this paragraph, the authorized state body for the state policy in the field of communications sends a notice to a payer indicating the fee amount on or before the 20th day of a month following the month, in which a taxpayer obtained a permit to provide long-distance and (or) international telephone communication, as well as cellular communication.

      4. Unless otherwise established by this paragraph, the annual fee shall be paid to the budget at the location of the payer in equal parts on or before March 25, June 25, September 25 and December 25 of a current year.

      If a permit certifying the right to provide long-distance and (or) international telephone communication, as well as cellular communication, is obtained after one of the above dates for the fee payment, the first date for making the payment to the budget is the next scheduled payment date after the receipt of the notice specified in paragraph 3 of this article.

      At the same time, the fee amount to be paid to the budget is redistributed in equal parts among the forthcoming payment dates in a current year.

Clause 10. Fee for the placement of outdoor (visual) advertising

Article 603. General provisions

      1. The fee for the placement of outdoor (visual) advertising (for the purposes of this Clause, hereinafter referred to as the fee) shall be charged for the placement of outdoor (visual) advertising outside premises in the settlements, in a right-of-way of public roads, in the open, outside premises outside settlements and outside a right-of-way of public roads.

      2. In case of non-direction appropriate notification, a ground for collecting and transferring the fee amount to the budget shall be actual placement of outdoor (visual) advertising.

      3. Local executive authorities monthly, on or before the 15th day of a month following a reporting one shall submit information on the fee payers, amounts of fee, the period and place of outdoor (visual) advertising, direction (non-direction) of notification to the tax authorities at the place of outdoor (visual) advertising in the form established by the authorized agency.

      Footnote. Article 603 is in the wording of the Law of the Republic of Kazakhstan dated 08.01.2019 № 215-VI (shall be enforced upon expiry of three months after its first official publication).

Article 604. The fee payers

      1. The fee payers are persons that place outdoor (visual) advertising.

      2. By its decision, a legal entity has the right to recognize its structural unit as an independent fee payer.

      The decision of a legal entity or its cancellation shall be put into effect from January 1 of a year following the year of such a decision.

      If a legal entity recognized its newly established structural unit as a fee payer, such a decision shall be put into effect from the date of establishment of this structural unit or from January 1 of a year following the year of establishment of this structural unit.

      3. The state bodies of the Republic of Kazakhstan shall not pay the fee for the placement of outdoor (visual) advertising, which is required to perform their functional duties assigned to them.

Article 605. The fee rates

      1. The fee rates are determined in the amount divisible by MCI established by the law on the national budget and effective as of the first day of a relevant calendar month of the placement of outdoor (visual) advertising.

      2. Monthly basic rates of the fee for placement of outdoor (visual) advertising in a right-of-way of public roads of international and republican significance with the area of the placed outdoor (visual) advertising up to three square meters, are as follows:

Item №
 

Road category
 

Fee rate (MCI)

1

2

3

1.

Approaches to a city

8

2.

I, II

7

3.

III

3

4.

IV

2

      If the area of outdoor (visual) advertising is three or more square meters, monthly basic rates of the fee are raised in proportion to the increase in the area of a side of the placed outdoor (visual) advertising with respect to the three square meters.

      3. Monthly basic rates of the fee for placement of outdoor (visual) advertising in the open, outside premises in settlements, in a right-of-way of public roads of regional and district significance, in the open, outside premises outside settlements and outside a right-of-way of public roads shall be determined on the basis of the location and area of a side of outdoor (visual) advertising:

Item№

Types of outdoor (visual) advertising

Fee rates for one side of outdoor (visual) advertising (MCI)

in city of republican significance and capital

in city of regional significance and in a right-of-way of public roads of regional significance

in city of district significance, village, rural settlement and in a right-of-way of public of district significance, outside settlements and outside a right-of-way of public roads

1

2

3

4

5

1.

Outdoor (visual) advertising up to 2 sq.m, except for outdoor (visual) advertising distributed through video picture

2

1

0,5

2.

Light boxes (city format)

3

2

1

3.

Outdoor (visual) advertising, except for outdoor (visual) advertising distributed through video picture with the area:




3.1.

from 2 up to 5 sq.m

5

3

1

3.2.

from 5 up to 10 sq.m

10

5

2

3.3.

from 10 up to 20 sq.m

20

10

3

3.4.

from 20 up to 30 sq.m

30

15

5

3.5.

from 30 up to 50 sq.m

50

20

7

3.6.

from 50 up to 70 sq.m

70

30

12

3.7.

over 70 sq.m

100

50

25

4.

Rooftop illuminated outdoor (visual) advertising (dynamic LED light panels or neon volumetric letters):




4.1.

up to 30 sq.m

30

20

6

4.2.

over 30 sq.m

50

30

8

5.

Outdoor (visual) advertising on stall, awnings, tents, sheds, umbrellas, flags, pennants, standards, outdoor furniture (equipment), except for outdoor (visual) advertising, distributed through video picture:




5.1.

up to 5 sq.m

1

1

0

5.2.

from 5 up to 10 sq.m

2

1

0

5.3.

over 10 sq.m

3

2

1

6.

Outdoor (visual) advertising on temporary kiosks except for outdoor (visual) advertising, distributed through video picture:




6.1.

up to 2 sq.m

2

1

0

6.2.

from 2 up to 5 sq.m

2

1

0

6.3.

from 5 up to 10 sq.m

3

2

1

6.4.

over 10 sq.m

8

4

2

7.

Portablemobileadvertising

10

5

1

8.

Outdoor (visual) advertising, distributed through video picture:




8.1.

under 20 sqm

20

14

6

8.2.

over 20 sqm

30

24

16

9.

Outdoor (visual) advertising distributed through a scrolling line

3

2

1

      Local representative authorities of regions, cities of republican significance and capital for outdoor (visual) advertising placed in open space outside the premises in settlements and in a right-of-way of public of regional significance shall have the right to increase the base monthly rates not more than two times depending on the location of the outdoor (visual) advertising.

      Note. The side where outdoor (visual) advertising is placed shall mean the side of the outdoor (visual) advertising object based on the location and area of the side of outdoor (visual) advertising, regardless of the number of outdoor (visual) advertising placed, including images, video images, creeping lines in Kazakh and Russian languages.

      Footnote. Article 605 as amended by the Law of the Republic of Kazakhstan dated 08.01.2019 № 215-VI (shall be enforced upon expiry of three months after its first official publication); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2024).

Article 606. The order for calculation, payment and payment dates

      1. The fee amount shall be calculated on the basis of the fee rates and the actual period of placement of outdoor (visual) advertising:

      1) specified in notification;

      2) established by the local executive authority of city of republican significance, capital, city of regional significance and district - in the case of placement of outdoor (visual) advertising without notification.

      When placing outdoor (visual) advertising for less than one calendar month, the fee amount is determined as that for one calendar month.

      2. The fee amount payable to the state budget shall be paid monthly, no later than the 25 day of the current month.

      In this case, if outdoor (visual) advertising is placed on the basis of a notification, the fee for the first month of placement of advertising shall be paid prior to the receipt of such a notification.

      3. When receiving a notification, the fee payers shall attach a document confirming the payment to the budget of the fee amount for the first month of placement of outdoor (visual) advertising to the local executive authorities of cities of republican significance, capital, cities of regional significance and districts.

      4. The fee amount is paid to the budget at the place of placement of outdoor (visual) advertising.

      Footnote. Article 606 as amended by the Law of the Republic of Kazakhstan dated 08.01.2019 № 215-VI (shall be enforced upon expiry of three months after its first official publication.

Paragraph 11. Payment for digital mining

      Footnote. Chapter 69 was supplemented with paragraph 11 in accordance with the Law of the Republic of Kazakhstan dated 24.06. 2021 № 53-VII (shall be enforced from 01.01.2022).

Article 606-1. General provisions

      1. The fee for digital mining (hereinafter for the purposes of this paragraph) shall be charged for the amount of electrical energy consumed during digital mining.

      2. Excluded by the Law of the Republic of Kazakhstan dated 12.12.2023 № 45-VIII (effective from 01.01.2024).
      Footnote. Article 606-1 as amended by the Law of the Republic of Kazakhstan dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022); dated 12.12.2023 № 45-VIII (effective from 01.01.2024).

Article 606-2. Fee payers

      For the purposes of this chapter, fee payers shall be persons:

      engaged in digital mining on the territory of the Republic of Kazakhstan;

      providing complex computing infrastructure services for performing computing operations and data processing to persons engaged in digital mining.

      Footnote. Article 606-2 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2024).

Article 606-3. The fee rates

      1. Unless otherwise provided by this article, for the purposes of digital mining, fees shall be calculated at the rate of 2 tenge per 1 KWh of consumed electrical energy during the reporting period.

      2. For the purposes of digital mining, the fee shall be calculated at the rate of 1 tenge per 1 KWh of consumed electrical energy when using electrical energy produced from renewable sources of electrical energy at own power plants on the territory of the Republic of Kazakhstan or from generating installations not connected to the unified electrical power system of the Republic Kazakhstan.

      3. In the absence of control devices for metering the electric energy consumption volume and (or) if they are in disrepair for the purpose of digital mining, the volume of consumed electric energy shall be calculated based on the round-the-clock consumption of the maximum capacity of electric energy.

      4. excluded by the Law of the Republic of Kazakhstan dated 12.12.2023 № 45-VIII (effective from 01.01.2024).
      Footnote. Article 606-3 - as amended by the Law of the Republic of Kazakhstan dated 11.07.2022 №135-VII (shall be enforced from 01.01.2023); as amended by the laws of the Republic of Kazakhstan dated 06.02.2023 № 196-VII (shall be enforced from 01.01.2024); dated 12.12.2023 № 45-VIII (effective from 01.01.2024).

Article 606-4. Tax period and tax declaration

      1.The tax period for calculating the fee shall be a quarter.

      2.The declaration shall be provided to the tax authority at the taxpayer’s location on a quarterly basis no later than the 15th day of the second month following the reporting quarter.

      Footnote. Article 606-4 - as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 606-5. Calculation and payment procedure

      1. The amount of the fee shall be calculated by the fee payers based on the actual volumes of electric energy consumed in the course of digital mining and the established fee rate.

      2. Fee payers shall pay the current fee amounts to the budget on a quarterly basis no later than the 25th day of the second month following the reporting quarter.

      3. The amount of the fee is payable to the budget at the taxpayer’s location.

      Footnote. Article 606-5 - as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Chapter 70. STATE DUTY. CONSULAR FEE Clause 1. State duty

Article 607. General provisions

      1. The state duty is a payment to the budget charged for committing legally significant actions, including those related to the issuance of documents (their copies, duplicates) by authorized state bodies or their officials.

      2. Quarterly, on or before the 20th day of a month following a reporting quarter, the authorized state bodies or their officials shall submit information on the state duty payers and the state duty amounts calculated by them to the tax authority at the place of their location in accordance with the procedure established by the authorized body.

Article 608. State duty payers

      1. The state duty payers are persons applying to authorized state bodies or their officials for the commission of legally significant actions.

      2. By its decision, a legal entity has the right to assign the obligation to pay the state duty to its structural unit if legally significant actions were committed by relevant authorized bodies in the interest of such a structural unit.

Article 609. Items subject to the duty

      1. The state duty is collected on:

      1) on citizens’ appeals lodged with the Constitutional Court of the Republic of Kazakhstan, administrative claims, statements of claim, statements of special proceedings, statements (complaints) in cases of special proceedings, applications for the issuance of a court order, applications for the issuance of a duplicate writ of execution, applications for writs of execution for the forced execution of arbitration decisions and foreign courts, petitions to cancel an arbitration decisions, applications for the re-issuance of copies of judicial acts, writs of execution and other documents;

      2) notarial actions, as well as for issuing copies (duplicates) of notarized documents;

      3) is excluded by Law of the Republic of Kazakhstan dated 06.02.2023 № 196-VII (shall be enforced from 01.07.2023).

      4) the execution of documents for departure from the Republic of Kazakhstan for permanent residence;

      5) issuing invitations to foreigners and stateless persons for their entry into the Republic of Kazakhstan on private visit, on accepting and coordinating host parties’ invitations for issuing visas to the Republic of Kazakhstan;

      6) issuing, restoring or extending visas in the territory of the Republic of Kazakhstan to foreigners and stateless persons enabling them to leave and enter the Republic of Kazakhstan;

      7) executing documents on acquisition of citizenship of the Republic of Kazakhstan, restoration of citizenship of the Republic of Kazakhstan and termination of citizenship of the Republic of Kazakhstan;

      8) issuing (re-registering) a hunter’s certificate (duplicate of a hunter’s certificate);

      9) for issuance:

      permits for import into the territory of the Republic of Kazakhstan, export and (or) re-export from the territory of the Republic of Kazakhstan of flora objects, their parts and derivatives, subject to the Convention on International Trade in Endangered Species of Wild Fauna and Flora;

      permits for the import into the territory of the Republic of Kazakhstan, export and (or) re-export from the territory of the Republic of Kazakhstan of animal species falling under the Convention on International Trade in Endangered Species of Wild Fauna and Flora;

      conclusion (permitting document) for the export from the customs territory of the Eurasian Economic Union of certain wild plants and wild medicinal raw materials, including rare and endangered ones;

      conclusion (permitting document) for the export of wild animals from the customs territory of the Eurasian Economic Union, including rare and endangered animals;

      10) for issuance of identity documents, with the exception of a refugee certificate;

      11) issuing permits to purchase, keep or keep and bear, transport civilian, service weapons and cartridges thereto;

      12) issuing opinions on importation of civilian, service weapons and cartridges thereto into the territory of the Republic of Kazakhstan and their exportation from the territory of the Republic of Kazakhstan;

      13) is excluded by Law of the Republic of Kazakhstan № 272-VI dated November 25, 2019 (shall be enforced upon expiry of ten calendar days after the day of its first official publication);

      14) registering and re-registering each unit of civilian, service weapons of individuals and legal entities (except for melee hunting, signal weapons, pressure sprayers, aerosol and other devices with tear or irritant agents, air weapons with muzzle energy under 7.5 J and caliber up to 4.5 mm inclusive);

      15) affixing an apostille to official documents executed in the Republic of Kazakhstan in accordance with an international treaty ratified by the Republic of Kazakhstan by state bodies authorized thereto by the Government of the Republic of Kazakhstan;

      16) issuing driver licenses, tractor driving certificates, certificates of state registration of motor vehicles;

      17) for the issuance of state registration plates (duplicates), except state registration plates for a car that has been stored for a period not exceeding the period established for their storage by the legislation of the Republic of Kazakhstan on state registration plates recording;

      18) legally significant actions, provided for by Article 614 of this Code, committed by the authorized state body for intellectual property;

      19) issuing a permit to conduct international carriage of goods by road and its duplicate;

      20) issuing a seafarer’s identity document, a seaman’s book of the Republic of Kazakhstan and a professional diploma;

      21) issuing a permit to purchase civilian pyrotechnic substances and products and use them;

      22) for issuing a permit for permanent residence in the Republic of Kazakhstan.

      2. The state duty rates shall be determined in the amount divisible by the monthly calculation index established by the law on the national budget and effective as of the date of payment of the state duty (hereinafter referred to as MCI in this Chapter) or as a percentage of the amount of a lawsuit, unless otherwise established by Article 610 of this of the Code.

      Footnote. Article 609 as amended by laws of the Republic of Kazakhstan № 268-VI dated 10.28.2019 (shall be enforced upon expiry of twenty one calendar days after the day of its first official publication); № 272-VI dated November 25, 2019 (shall be enforced upon expiry of ten calendar days after the day of its first official publication); dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2022); dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023); dated 06.02.2023 № 196-VII (shall be enforced from 01.07.2023).

Article 610. State duty rates in the Constitutional Court of the Republic of Kazakhstan and in courts

      Footnote. The title of Article 610 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2024).

      1. From administrative claims filed with the court, claims, statements of special claim proceedings, applications (complaints) on special proceedings cases, applications for issuing a court order, applications for issuing a duplicate writ of execution, applications for issuing a writ of execution for the enforcement of arbitration and foreign courts’ decisions, applications for re-issuance of copies of judicial acts, writs of execution and other documents, the state fee shall be charged in the following amounts:

      1) unless otherwise provided by this paragraph, on pecuniary claims:

      for individuals - 1 percent of the amount of the claim, but no more than 10,000 MCI;

      for legal entities - 3 percent of the amount of the claim, but no more than 20,000 MCI;

      2) on complaints about misconduct (inaction) and decisions of state bodies and their officials that infringe upon the rights of individuals - 0.3 MCI;

      3) on complaints about misconduct (inaction) and decisions of state bodies and their officials that infringe upon the rights of legal entities - 5 MCI;

      4) for administrative claims for contesting notifications on the acts of inspections and (or) notifications on the results of horizontal monitoring:

      for individual entrepreneurs and peasant or farm enterprises - 0.1 percent of the disputed amount of taxes, customs payments and payments to the budget (including penalties) specified in the notification, but not more than 500 MCI;

      for legal entities - 1 percent of the disputed amount of taxes, customs payments and payments to the budget (including penalties) specified in the notification, but not more than 20 000 MCI;

      5) on divorce suits - 0.3 MCI.

      In cases of division of property in divorce cases, the duty is determined on the basis of the value of a suit in accordance with subparagraph 1) of this paragraph;

      6) on statements of claim for the division of property when divorcing persons recognized as missing in the prescribed manner or incapacitated due to mental illness or dementia, or with persons sentenced to imprisonment for more than three years - in accordance with subparagraph 1) of this paragraph;

      7) on statements of claim for modifying or terminating a residential lease agreement, for extending a period for accepting an inheritance, for releasing seized property and for other non-pecuniary claims or those not subject to valuation - 0.5 MCI;

      8) for the statements of special claims, applications (complaints) for special proceedings, administrative claims within the framework of the Administrative Procedural Code of the Republic of Kazakhstan, with the exception of those specified in subparagraphs 2), 3), 4) and 13) of this paragraph, - 0.5 MCI;

      9) on petitions for the reversal of arbitral awards - 50 percent of the amount of the state duty collected on bringing about a non-property claim in court of the Republic of Kazakhstan, and on pecuniary disputes - 50 percent of the state duty collected on bringing about a pecuniary claim in court Of the Republic of Kazakhstan and calculated on the basis of the amount disputed by an applicant;

      10) on motions for judgment - 50 percent of the state duty rates specified in subparagraph 1) of this paragraph;

      11) on applications for issuing a duplicate of a writ of execution, applications for issuing a writ of execution for the enforcement of arbitral awards and foreign court decisions - 5 MCI;

      12) on applications for re-issuing copies (duplicates) of court decisions, sentences, rulings, other court orders, as well as copies of other documents of a case, issued by courts at the request of the parties and other persons participating in the case - 0.1 MCI for each document, as well as 0.03 MCI for each prepared page;

      13) from applications for declaring legal entities bankrupt, applying a rehabilitation procedure - 0.5 MCI;

      13-1) from applications for the procedure for restoring solvency or judicial bankruptcy procedure - 0.3 MCI;

      14) on statements of claim of individuals for recovery of monetary compensation for moral injury caused by dissemination of information discrediting honor, dignity and business reputation - 1 percent of the amount of the claim;

      15) on statements of claim of legal entities for recovery of losses caused by dissemination of information discrediting business reputation - 3 percent of the amount of the claim.

      1-1. On citizens' appeals lodged with Constitutional Court of the Republic of Kazakhstan, the state duty shall be charged at a zero rate.

      2. For petitions for review of judicial acts in cassation for rulings on annulment of arbitration decisions and issuance of writs of execution for the enforcement of decisions of arbitration and foreign courts, decisions and resolutions of courts on pecuniary and non-pecuniary disputes, the state duty shall be charged in the amount of 50 percent of the relevant state duty rates established by paragraph 1 of this article for the applying entity.

      3. As for statements of claim of both pecuniary and non-pecuniary nature, it is necessary to collect the state duty set for claims of both pecuniary and non-pecuniary nature.

      Footnote. Article 610 as amended by Law of the Republic of Kazakhstan № 290-VІ dated December 27, 2019 (shall be enforced upon expiry of ten calendar days after the day of its first official publication); dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022); dated 20.03.2023 № 213-VII (enforcement, see Art. 2); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2024); dated 12.12.2023 № 45-VIII (effective from 01.01.2024).

Article 611. State duty rates for notarial actions

      The state duty for notarial actions is collected in the following amounts:

      1) for notarization of agreements on alienation of immovable property (land plots, dwellings, dachas, garages, structures and other immovable property) in an urban area:

      if one of the parties is a legal entity - 10 MCI;

      worth up to 30 MCI:

      to children, spouse, parents, siblings, grandchildren - 1 MCI;

      to other persons - 3 MCI;

      worth over 30 MCI:

      to children, spouse, parents, siblings, grandchildren - 5 MCI;

      to other persons - 7 MCI;

      if a transaction is made for acquiring immovable property with the money of a granted mortgage housing loan - 2 MCI;

      2) for notarization of agreements on alienation of immovable property (land plots, dwellings, dachas, garages, structures and other immovable property) in a rural area:

      if one of the parties is a legal entity - 1 MCI;

      to children, spouse, parents, siblings, grandchildren - 0.5 MCI;

      to other persons - 0,7 MCI;

      3) for notarization of contracts for alienation of motor vehicles:

      if one of the parties is a legal entity - 7 MCI;

      to children, spouse, parents, siblings, grandchildren - 2 MCI;

      to other persons - 5 MCI;

      4) for notarization of agreements on rent, loan (except for mortgage housing loan agreements), prepayment, lease, of a work contract, prenuptial agreements, on division of property in common ownership, division of an inheritance, on alimony, articles of incorporation - 5 MCIs;

      5) for notarization of mortgage housing loan agreements - 2 MCI;

      6) for notarization of wills - 1 MCI;

      7) for issuing certificates of the right to an inheritance - 1 MCI for each certificate issued;

      8) for issuing certificates of ownership of a share in the common property of spouses and other persons having property in common joint ownership - 1 MCI;

      9) for notarization of powers of attorney for the right to use and dispose of property - 0.5 MCI;

      10) for notarization of powers of attorney for the right to use and drive motor vehicles without the right to sell - 1 MCI;

      11) for notarization of powers of attorney for the sale, giving as a gift, barter of motor vehicles - 2 MCI;

      12) for notarization of other powers of attorney:

      for individuals – 0.1 MCI;

      for legal entities - 0.5 MCI;

      12-1) for certification of consent, for which the legislation of the Republic of Kazakhstan provides for mandatory notarization, - 0.5 MCI;

      13) for measures to protect inherited property - 1 MCI;

      14) for a captain’s protest - 0.5 MCI;

      15) for certifying the accuracy of copies of documents and extracts from documents (per page):

      for individuals - 0.05 MCI;

      for legal entities - 0.1 MCI;

      16) for certifying the authenticity of a signature on documents, as well as the accuracy of translation of documents from one language into another (per each document):

      for individuals - 0.03 MCI;

      for legal entities - 0.1 MCI;

      17) for the delivery of applications of individuals and legal entities to other individuals and legal entities - 0.2 MCI;

      18) for issuing notarized copies of documents - 0.2 MCI;

      19) for issuing a duplicate - 1 MCI;

      20) for certifying the authenticity of signatures in case of opening accounts with second-tier banks (per each document):

      for individuals – 0.1 MCI;

      for legal entities - 0.5 MCI;

      21) for notarization of real estate mortgage agreements, rights to claim and mortgage certificates of mortgage housing loans - 2 MCI; for notarization of other pledge agreements - 7 MCI;

      22) for a protest of a bill and for certifying a failure to cash a check - 0.5 MCI;

      23) for executor endorsement - 0.5 MCI;

      24) for the storage of documents and securities - 0.1 MCI for each month;

      25) for notarization of surety and guarantee contracts – 0.5 MCI;

      26) for other notarial actions provided for by other laws of the Republic of Kazakhstan - 0.2 MCI.

      Footnote. Article 611 as amended by the Law of the Republic of Kazakhstan dated21.01.2019 № 217-VI (shall be enforced upon expiry of ten calendar days after its first official publication).

Article 612. State duty rates for registration of vital records

      Footnote. Article 612 excluded by the Law of the Republic of Kazakhstan dated 06.02.2023 № 196-VII (shall be enforced from 01.07.2023).

Article 613. Rates of state fee when issuing a visa of the Republic of Kazakhstan, execution of documents for departure from the Republic of Kazakhstan to a permanent place of residence, registration and coordination of invitations for foreigners and stateless persons to enter the Republic of Kazakhstan, acquisition of citizenship of the Republic of Kazakhstan, restoration of citizenship of the Republic of Kazakhstan or exit from citizenship of the Republic of Kazakhstan, issuing permissions for permanent residence in the Republic of Kazakhstan

      Footnote. The title of Article 613 - as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382 -VI (shall be enforced from 01.01.2022).

      For performance of actions related to the issuance of visas of the Republic of Kazakhstan, the execution of documents for departure from the Republic of Kazakhstan to a permanent place of residence, registration and coordination of invitations for foreigners and stateless persons to enter the Republic of Kazakhstan, acquisition of citizenship of the Republic of Kazakhstan, restoration of citizenship of the Republic of Kazakhstan or an exit from citizenship of the Republic of Kazakhstan, issuing permission for permanent residence in the Republic of Kazakhstan, the state fee is charged in the following amounts:

      1) for issuing, restoring or extending a visa in the territory of the Republic of Kazakhstan to foreigners and stateless persons giving them the right to:

      exit the Republic of Kazakhstan - 0.5 MCI;

      enter and exit the Republic of Kazakhstan - 7 MCI;

      multiple entry to and exit from the Republic of Kazakhstan - 30 MCI;

      2) for executing documents for departure from the Republic of Kazakhstan for permanent residence to citizens of the Republic of Kazakhstan, as well as foreigners and stateless persons permanently residing in the territory of the Republic of Kazakhstan - 1 MCI;

      3) for issuing invitations to foreigners and stateless persons for their entry into the Republic of Kazakhstan for private visit, for coordinating host parties’ invitations for issuing visas of the Republic of Kazakhstan - 0.5 MCI for each invited person;

      4) for registration of documents on acquisition of citizenship of the Republic of Kazakhstan, restoration of citizenship of the Republic of Kazakhstan, termination of citizenship of the Republic of Kazakhstan - 1 MCI;

      5) for issuing permission for permanent residence in the Republic of Kazakhstan - 4 MCI.

      Footnote. Article 613 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2022).

Article 614. State duty rates for committing legally significant actions by the authorized state agency for intellectual property

      The state duty shall be collected on committing legally significant actions by the authorized state agency for intellectual property in the following amounts::

      1) for recognition of a trademark as well-known - 1 MCI;

      2) for certification of patent attorneys - 15 MCI;

      3) for registration as a patent attorney - 1 MCI.

      Footnote. Article 614 is in the wording of the Law of the Republic of Kazakhstan dated 20.06.2018 № 161-VI (shall be enforced upon expiry of ten calendar days after its first official publication).

Article 615. State duty rates for other actions

      The state duty is collected on other actions in the following amounts:

      1) for issuing (re-registering) a hunter’s certificate (duplicate of a hunter’s certificate) - 2 MCI;

      2) for issuance:

      permits for import into the territory of the Republic of Kazakhstan, export and (or) re-export from the territory of the Republic of Kazakhstan of flora objects, their parts and derivatives falling under the Convention on International Trade in Endangered Species of Wild Fauna and Flora - 2 MCI;

      permits for the import into the territory of the Republic of Kazakhstan, export and (or) re-export from the territory of the Republic of Kazakhstan of animal species subject to the Convention on International Trade in Endangered Species of Wild Fauna and Flora - 2 MCI;

      conclusion (authorization document) for the export from the customs territory of the Eurasian Economic Union of certain wild plants and wild medicinal raw materials, including rare and endangered ones - 2 MCI;

      conclusion (permitting document) for the export from the customs territory of the Eurasian Economic Union of wild animals, including rare and endangered animals - 2 MCI;

      3) for issuing:

      a passport of a citizen of the Republic of Kazakhstan in the size of:

      24 pages – 4 MCI (for children under 16 years old);

      36 pages – 8 MCI;

      48 pages – 12 MCI;

      identity card of a stateless person, travel document – 8 MCI;

      identity cards of a citizen of the Republic of Kazakhstan – 0.2 MCI;

      identity card of a citizen of the Republic of Kazakhstan in connection with its loss during the year more than two times - 1 MCI;

      residence permit for a foreigner in the Republic of Kazakhstan – 0.2 MCI;

      4) for issuance:

      legal entities:

      conclusions for the import into the territory of the Republic of Kazakhstan of civil, service weapons and cartridges for it - 2 MCI;

      conclusions for the export from the territory of the Republic of Kazakhstan of civilian, service weapons and cartridges for it - 2 MCI;

      permits for the storage of civilian, service weapons and ammunition for them - 1 MCI;

      permits for the storage and carrying of civilian, service weapons and cartridges for it - 1 MCI;

      permits for the transportation of civilian, service weapons and cartridges for it - 2 MCI;

      permits for the purchase of civilian, service weapons and cartridges for them - 3 MCI;

      permits for the purchase of civilian pyrotechnic substances and products with their use - 3 MCI;

      individuals:

      permits for the purchase of civilian weapons and ammunition for them - 0.5 MCI;

      permits for the storage of civilian weapons and ammunition for them - 0.5 MCI;

      permits to store and carry civilian weapons and ammunition for them - 0.5 MCI;

      permits for the transportation of civilian weapons and ammunition for them - 0.1 MCI;

      5) for registration and re-registration of each unit of civil, service weapons of individuals and legal entities (except for melee hunting, signal weapons, pressure sprayers, aerosol and other devices with tear or irritant agents, air weapons with muzzle energy under 7.5 J and caliber up to 4.5 mm inclusive) - 0.1 MCI;

      6) for changes to identity documents - 0.1 MCI;

      7) for affixing an apostille to official documents executed in the Republic of Kazakhstan in accordance with an international treaty ratified by the Republic of Kazakhstan by state bodies authorized thereto by the Government of the Republic of Kazakhstan - 0.5 MCI per each document;

      8) for issuing:

      a driver’s license – 1.25 MCI;

      a certificate of state registration of motor vehicles – 1.25 MCI;

      a state registration number plate, unless otherwise specified by this subparagraph - 2.8 MCI;

      two duplicates of a state registration number plate for a car - 2.8 MCI;

      one duplicate of a state registration number plate for a car - 1.4 MCI;

      state registration number plates for a car with such numbers as 010, 020, 030, 040, 050, 060, 070, 077, 080, 090, 707 - 57 MCI;

      state registration number plates for a car with such numbers as 010, 020, 030, 040, 050, 060, 070, 077, 080, 090, 707 and with the same letters - 114 MCI;

      state registration number plates for a car with such numbers as 100, 111, 200, 222, 300, 333, 400, 444, 500, 555, 600, 666, 700, 800, 888, 900, 999 - 137 MCI;

      state registration number plates for a car with such numbers as 100, 111, 200, 222, 300, 333, 400, 444, 500, 555, 600, 666, 700, 800, 888, 900, 999 and with the same letters - 194 MCI;

      state registration number plates for a car with such numbers as 001, 002, 003, 004, 005, 006, 007, 008, 009, 777 - 228 MCI;

      state registration number plates for a car with such numbers as 001, 002, 003, 004, 005, 006, 007, 008, 009, 777 and with the same letters - 285 MCI;

      state registration number plates for a car (except for state registration number plates with such numbers as 001, 002, 003, 004, 005, 006, 007, 008, 009, 010, 020, 030, 040, 050, 060, 070, 077, 080, 090 , 100, 111, 200, 222, 300, 333, 400, 444, 500, 555, 600, 666, 700, 707, 777, 800, 888, 900, 999) and with the same letters - 57 MCI;

      state registration number plate for motor transport, car trailer - 1.4 MCI;

      duplicate state registration number plate for motor transport, car trailer - 1.4 MCI;

      (transit) state registration number plate for transferring a vehicle - 0.35 MCI.

      At the same time, the amount of the state duty for issuing a state registration number plate for a car used by a state body is 2.8 MCI;

      9) for issuing:

      a tractor driving certificate - 0.5 MCI;

      a state registration number plate for tractors, tractor-based self-propelled chassis and mechanisms, trailers to them (including trailers with special built-in equipment), self-propelled agricultural, land reclamation and road-building machinery and mechanisms - 1 MCI;

      a technical passport for the state registration of tractors, tractor-based self-propelled chassis and mechanisms, trailers to them (including trailers with special built-in equipment), self-propelled agricultural, land reclamation and road-building machinery and mechanisms - 0.5 MCI;

      10) for issuing a permit to conduct international carriage of goods by road and its duplicate – 0.25 MCI;

      11) for issuing:

      a seafarer’s identity document - 5 MCI;

      a seaman’s book of the Republic of Kazakhstan - 3.5 MCI;

      a professional diploma - 2 MCI.

      Footnote. Article 615 as amended by Laws of the Republic of Kazakhstan № 268-VI dated 28.10.2019 (shall be enforced upon expiry of twenty one calendar days after the day of its first official publication); № 272-VI dated November 25, 2019 (shall be enforced upon expiry of ten calendar days after the day of its first official publication); dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2022); dated 20.03.2023 № 213-VII (effective from 01.01.2024).

Article 616. Exemption from state duty in courts

      Footnote. Title of Article 616 - as amended by the Law of the Republic of Kazakhstan dated 12.12.2023 № 45-VIII (effective from 01.01.2024

      The state duty in courts shall not be paid by:

      1) plaintiffs - on claims for recovery of wages and other claims related to employment;

      2) plaintiffs that are authors, executors and organizations administering their property rights on a collective basis - on claims arising from copyright and related rights;

      3) plaintiffs that are authors of industrial property items - on claims arising from the right to invention, utility models and industrial designs;

      4) plaintiffs - on claims for recovery of alimony;

      5) plaintiffs - on claims for compensation for harm caused by injury or other damage to health, and also the death of the breadwinner;

      6) plaintiffs - on claims for compensation of material damage caused by a criminal offense;

      7) individuals and legal entities, except for persons not involved in a case - for issuing documents to them in connection with criminal and alimony cases;

      8) plaintiffs - on claims for recovery of funds to the state budget to compensate for damage caused to the state by violation of the environmental legislation of the Republic of Kazakhstan;

      9) claimants - on claims for violations of electoral rights of citizens and public associations, the rights of citizens and public associations to participate in a nationwide referendum;

      10) vocational schools and vocational lyceums training skilled workers and high-skilled workers - on claims for recovery of expenses incurred by the state for the training of students who dropped out of educational institutions or were expelled from them;

      11) individuals and legal entities applying to a court for the defense of rights and legally protected interests of other persons or the state in cases provided for by the legislation of the Republic of Kazakhstan;

      12) an attorney (agent) who applied to a court with a claim for the refund of public budget loans, as well as government and government-backed loans in accordance with the budget legislation of the Republic of Kazakhstan;

      13) plaintiffs - veterans of the Great Patriotic War, veterans equated in benefits to veterans of the Great Patriotic War, and veterans of military operations on the territory of other states, persons awarded orders and medals of the former USSR for dedicated work and honorable military service in the rear in the years of the Great Patriotic War, persons who worked (served) for at least six months from June 22, 1941 to May 9, 1945 and were not awarded orders and medals of the former USSR for dedicated work and honorable military service in the rear during the Great Patriotic War, persons with disabilities , also one of the parents of a person with a disability since childhood, a child with a disability - on all cases and documents;

      14) plaintiffs-compatriots - in all cases and documents related to the acquisition of citizenship of the Republic of Kazakhstan;

      15) individuals and legal entities - on filing applications with a court for:

      the reversal of a court ruling to terminate case proceedings or dismiss a claim;

      suspension of judgment or extension of a deadline for it;

      changing the method of and procedure for enforcement of a judgment;

      securing claims or replacing one type of security with another;

      the review of court decisions, rulings or judgments in connection with newly discovered facts;

      addition or reduction of fines imposed by court rulings;

      overturning the execution of court judgments on the revival of limitation periods;

      placement in special educational institutions and educational institutions with a special treatment regime;

      as well as complaints:

      about actions of bailiffs;

      private complaints about court rulings to refuse the addition or reduction of fines;

      other private complaints about court rulings;

      complaints about decisions on administrative cases;

      16) authorities of the prosecutor’s office - on all claims;

      17) state institutions and state secondary education institutions – when filing statements of claim and appealing

      against court decisions, except for cases of protection of interests of third parties;

      18) public associations of persons with disabilities and (or) organizations created by them, in which at least 35 percent of persons with hearing, speech, and vision disabilities work - when filing claims in their own interests;

      19) insuring and insured parties - on claims arising from compulsory insurance contracts;

      20) plaintiffs and claimants - on disputes related to compensation for damage caused to a citizen by wrongful conviction, unlawful pretrial restraints in the form of detention or unlawful imposition of an administrative penalty in the form of arrest;

      21) the National Bank of the Republic of Kazakhstan, its branches, representative offices and departments - when filing claims on matters within their competence;

      21-1) the Commissioner for Human Rights in the Republic of Kazakhstan - when filing claims on issues within his competence;

      22) liquidation commissions of financial institutions under compulsory liquidation - on claims, applications, complaints filed in the interests of liquidation proceedings;

      22-1) liquidation commissions forcibly terminating the activities of branches of banks-non-residents of the Republic of Kazakhstan, branches of insurance (reinsurance) organizations-non-residents of the Republic of Kazakhstan - on claims, applications, complaints filed in the interests of the procedure for the forced termination of activities;

      23) interim administrations of financial institutions under compulsory liquidation - on claims, applications, complaints filed in the interests of the interim administration;

      24) banks authorized to implement the state investment policy in accordance with the law of the Republic of Kazakhstan - when filing lawsuits:

      to recover debts from loans granted on a repayable basis at the expense of budgetary funds;

      to foreclose on property;

      for bankruptcy of debtors in connection with their failure to fulfill their obligations under external government and government-backed loans, as well as public budget loans;

      25) representatives of bondholders - when filing claims on behalf of bondholders for the failure to fulfill obligations under the bond issue prospectus by their issuers;

      26) bankrupt and rehabilitation managers - when filing claims in the interests of bankruptcy procedure, rehabilitation procedure within the limits of their powers provided for by the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy;

      26-1) a unified accumulative pension fund, voluntary accumulative pension funds - when filing claims and appealing court decisions as part of ongoing work to collect debts from debtors that have arisen in connection with their failure to fulfill obligations in relation to pension assets;

      27) internal affairs bodies - when submitting applications for issues related to the removal of foreigners and stateless persons from the Republic of Kazakhstan because of their violation of the legislation of the Republic of Kazakhstan;

      28) plaintiffs (claimants) - on claims (applications) for the protection of rights, freedoms and legitimate interests of individuals and legal entities, also in the interests of public at large, on environmental protection and use of natural resources;

      Subparagraph 29) is in effect until 01.01.2027 according to Law of the Republic of Kazakhstan № 121-VI as of 25.12.2017.

      29) an organization for improving the quality of loan portfolios of second-tier banks, whose sole shareholder is the Government of the Republic of Kazakhstan - when filing lawsuits and appealing court decisions;

      30) plaintiffs - in claims for recognition of a potential supplier or supplier as an unprincipled participant in public procurement.

      The persons, specified in part one of this article, shall be exempt from payment of the state duty in courts also in case of appeal against judicial acts.

      Footnote. Article 616 as amended by the Law of the Republic of Kazakhstan dated 26.12.2018 № 202-VI (shall be enforced from 01.01.2019); dated 06.05.2020 № 324-VІ (shall be enforced upon expiry of ten calendar days after the date of its first official publication); dated 10.12.2020 № 382-VI (see Article 2 for the procedure of entry into force); dated 29.12.2021 № 93-VII (shall be enforced six months after the day of its first official publication); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023); dated 12.12.2023 № 45-VIII (effective from 01.01.2024).

Article 617. Exemption from payment of the state duty on notarial actions

      The state duty on notarial actions is not paid by:

      1) individuals - for notarization of their wills, deeds of gift of their property to the state;

      2) state institutions - for issuing certificates (duplicate certificates) of the right of the state to an inheritance, as well as for all documents required to obtain these certificates (duplicate certificates);

      3) individuals - for issuing to them certificates of the right to inherit:

      property of persons who died defending the Republic of Kazakhstan, performing other public service and duties in connection with the performance of the duty of a citizen of the Republic of Kazakhstan to save a human life, protecting state property and law and order;

      dwelling or a housing cooperative share, if an heir has lived with a testator for at least three years as of the day of the death of the testator and continues to reside in this dwelling after his/her death;

      insurance payments under insurance contracts, government bonds, amounts of labor remuneration, copyrights, royalties and remuneration for discoveries, inventions and industrial designs;

      property of rehabilitated citizens;

      4) veterans of the Great Patriotic War, veterans equated in benefits to veterans of the Great Patriotic War, and veterans of military operations on the territory of other states, persons awarded orders and medals of the former USSR for dedicated work and honorable military service in the rear in the years of the Great Patriotic War, persons who worked (served) for at least six months from June 22, 1941 to May 9, 1945 and were not awarded orders and medals of the former USSR for dedicated work and honorable military service in the rear during the Great Patriotic War, persons with disabilities , also one of the parents of a person with a disability since childhood, a child with a disability –on all notarial actions;

      5) compatriots - for all notarial acts related to the acquisition of citizenship of the Republic of Kazakhstan;

      6) mothers with many children with the title of “Mother-Heroine” awarded the “Altyn alka”, “Kimis alka” pendants - on all notarial actions;

      7) individuals suffering from chronic mental illness, who are under guardianship in accordance with the procedure established by the legislation of the Republic of Kazakhstan - for obtaining certificates of inheritance;

      8) Union "Voluntary Society of Persons with Disabilities of Kazakhstan" (VSPDK), Kazakh Society of the Deaf (KSD), Kazakh Society of the Blind (KSB), as well as their production facilities - on all notarial actions;

      9) orphaned children and children deprived of parental care, until they reach the age of eighteen - for issuing certificates of the right to inheritance to them.

      Footnote. Article 617 as amended by the Law of the Republic of Kazakhstan dated 06.05.2020 № 324-VІ (shall be enforced upon expiry of ten calendar days after the date of its first official publication).

Article 618. Exemption from payment of the state duty on registration of vital records

      Footnote. Article 618 is excluded by the Law of the Republic of Kazakhstan dated 06.02.2023 № 196-VII (effective from 01.07.2023).

Article 619. Exemption from payment of the state duty on processing documents on acquisition of citizenship of the Republic of Kazakhstan

      1. The following persons shall be exempted from the state duty:

      1) persons who were forced to leave the territory of the Republic of Kazakhstan during the periods of mass repression, forced collectivization, as a result of other inhuman political actions, and their descendants - for executing documents on acquisition of citizenship of the Republic of Kazakhstan;

      2) compatriots - for execution of documents on the acquisition of citizenship of the Republic of Kazakhstan.

      2. This exemption from payment of the state duty is granted only once.

Article 620. Exemption from payment of the state duty on legally significant actions by the authorized state body for intellectual property

      In case of legally significant actions by the authorized state body for intellectual property, the state duty shall not be paid by:

      1) the elderly and persons with disabilities living in medical and social institutions of a general type for the elderly and persons with disabilities;

      2) students of boarding schools, vocational schools and professional lyceums fully supported by the state and living in dormitories;

      3) compatriots;

      4) the heroes of the Soviet Union and the heroes of Socialist Labor, persons awarded the Order of Glory of three degrees and that of Labor Glory of three degrees, “Altyn Kyran”, “Otan”, with the title of “Halyk Kaharmany”, “Kazakstannyn Enbek Eri”, mothers with many children with the title of “Mother-Heroine” or awarded “Altyn alka” or “Kimis alka” pendants;

      5) veterans of the Great Patriotic War, veterans equated in benefits to veterans of the Great Patriotic War, and veterans of military operations on the territory of other states, persons awarded orders and medals of the former USSR for dedicated work and honorable military service in the rear in the years of the Great Patriotic War, persons who worked (served) for at least six months from June 22, 1941 to May 9, 1945 and were not awarded orders and medals of the former USSR for dedicated work and honorable military service in the rear during the Great Patriotic War, persons with a disability , one of the parents of a person with a disability since childhood, a child with a disability, also persons affected by the Chernobyl disaster.

      Footnote. Article 620 as amended by the Law of the Republic of Kazakhstan dated 06.05.2020, № 324-VІ (shall be enforced upon expiry of ten calendar days after the date of its first official publication).

Article 621. Exemption from payment of the state duty on the approval of host parties’ invitations for issuing visas of the Republic of Kazakhstan, as well as for issuing, restoring or extending visas of the Republic of Kazakhstan

      The state duty shall not be paid by:

      1) in case of approval of host parties’ invitations for issuing visas of the Republic of Kazakhstan:

      individuals and legal entities of the states that have concluded an international agreement with the Republic of Kazakhstan on mutual waiver of collection of consular fees;

      host parties applying for approval of invitations for issuing visas of the Republic of Kazakhstan to:

      members of foreign official delegations and their accompanying persons intending to go to the Republic of Kazakhstan;

      foreigners traveling to the Republic of Kazakhstan at the invitation of the Administration of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, the Parliament of the Republic of Kazakhstan, the Constitutional Court of the Republic of Kazakhstan, the Supreme Court of the Republic of Kazakhstan, the Central Election Commission of the Republic of Kazakhstan, the Office of the Prime Minister of the Republic of Kazakhstan, state bodies, akimats of oblasts, cities of republican status and the capital;

      foreigners intending to go to the Republic of Kazakhstan with humanitarian assistance agreed upon with concerned state bodies of the Republic of Kazakhstan;

      foreign investors;

      ethnic Kazakhs;

      children under 16 years of age on the basis of the principle of reciprocity;

      2) in case of issuance, restoration or extension of a visa to foreigners and stateless persons in the territory of the Republic of Kazakhstan:

      members of foreign official delegations and accompanying persons arriving in the Republic of Kazakhstan;

      arriving in the Republic of Kazakhstan at the invitation of the Administration of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, the Parliament of the Republic of Kazakhstan, the Constitutional Court of the Republic of Kazakhstan, the Supreme Court of the Republic of Kazakhstan, the Central Election Commission of the Republic of Kazakhstan, the Office of the Prime Minister of the Republic of Kazakhstan, state bodies, akimats of oblasts, cities of republican status and capitals;

      foreigners intending to go to the Republic of Kazakhstan with humanitarian assistance agreed upon with concerned state bodies of the Republic of Kazakhstan;

      ethnic Kazakhs;

      children under 16 years of age on the basis of the principle of reciprocity;

      persons that used to be citizens of the Republic of Kazakhstan, permanently residing abroad and intending to go to the Republic of Kazakhstan for the burial of close relatives;

      foreign investors;

      3) for reissuance of visas instead of primary visas containing errors committed by employees of consular offices of the Republic of Kazakhstan, the Ministry of Foreign Affairs of the Republic of Kazakhstan, the Ministry of Internal Affairs of the Republic of Kazakhstan.

      Footnote. Article 621 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 622. Exemption from payment of the state duty on other actions

      The state duty shall not be paid:

      1) on filing a civil lawsuit in a criminal case;

      2) on affixing an apostille to documents submitted for this purpose through diplomatic missions and consular offices of the Republic of Kazakhstan;

      3) on reissuing certificates of registration of vital records – by citizens who applied through diplomatic missions and consular offices of the Republic of Kazakhstan;

      4) on issuing passports and identity cards of citizens of the Republic of Kazakhstan, as well as residence permits for foreign citizens in the Republic of Kazakhstan and stateless person certificates by:

      the heroes of the Soviet Union, the heroes of Socialist Labor;

      persons awarded the Orders of Glory of three degrees and that of Labor Glory of three degrees, “Altyn Kyran”, “Otan”, having the title of “Halyk Kaharmany”, “Kazakstannyn Enbek Eri”;

      mothers with many children with the title of “Mother-Heroine” or awarded “Altyn alka” or “Kimis alka” pendants;

      veterans of the Great Patriotic War, veterans equated in benefits to veterans of the Great Patriotic War, and veterans of military operations on the territory of other states, persons awarded orders and medals of the former USSR for dedicated work and honorable military service in the rear in the years of the Great Patriotic War, persons who worked (served) for at least six months from June 22, 1941 to May 9, 1945 and were not awarded orders and medals of the former USSR for dedicated work and honorable military service in the rear during the Great Patriotic War, persons with disabilities , also one of the parents of a person with a disability since childhood, a child with a disability;

      the elderly living in medical and social institutions of general type for the elderly and persons with a disability, orphans and children left without parental care, who are fully supported by the state, living in orphanages and (or) boarding schools;

      citizens that suffered from the Chernobyl disaster;

      5) when issuing a state registration plate for a car, trailer to a car, motor vehicles, except for issuing state registration plates of increased demand:

      the heroes of the Soviet Union, the heroes of Socialist Labor, persons awarded the Orders of Glory of three degrees and Labor Glory of three degrees, “Altyn Kyran”, “Otan”, having the title of “Halyk Kaharmany”, “Kazakstannyn Enbek Eri”;

      veterans of the Great Patriotic War, veterans equated in benefits to veterans of the Great Patriotic War, and veterans of military operations on the territory of other states, persons awarded orders and medals of the former USSR for dedicated work and honorable military service in the rear in the years of the Great Patriotic War, persons who worked (served) for at least six months from June 22, 1941 to May 9, 1945 and were not awarded orders and medals of the former USSR for dedicated work and honorable military service in the rear during the Great Patriotic War, persons with disabilities , also one of the parents of a person with a disability since childhood, a child with a disability;

      citizens that suffered from the Chernobyl disaster.

      Footnote. Article 622 as amended by the Laws of the Republic of Kazakhstan dated 06.05.2020 № 324-VІ (shall come into effect ten calendar days after the day of its first official publication); dated 10.12.2020 № 382-VI (shall come into effect from 01.01.2021).

Article 623. The order for payment of state duty

      1. The state duty is paid on:

      1) on cases reviewed by courts - before filing the corresponding claim, administrative claim, application (complaint) or application for a court order, with the exception of cases provided for in Article 51-2 of this Code, cases provided for in part three of Article 106 of the Civil Procedure Code of the Republic of Kazakhstan, as well as when the court issues copies of documents;

      on appeals from citizens considered by the Constitutional Court of the Republic of Kazakhstan - before filing an appeal;

      2) notarial actions, and also for the issuance of copies of documents, duplicates – when registering a notarial action;

      3) excluded by the Law of the Republic of Kazakhstan dated 06.02.2023 № 196-VII (effective from 01.07.2023);
      4) excluded by the Law of the Republic of Kazakhstan dated 06.02.2023 № 196-VII (effective from 01.07.2023);

      5) before the issuance of the relevant documents:

      for issuance of passports and identity documents of citizens of the Republic of Kazakhstan, IDs of stateless persons, a residence permit of a foreigner in the Republic of Kazakhstan and a travel document;

      for the issuance of a certificate of admission to the implementation of international road transport of goods (a duplicate of the admission certificate);

      for the issuance (renewal) of a hunter's certificate (a duplicate of a hunter's certificate);

      for issue:

      permits for import into the territory of the Republic of Kazakhstan, export and (or) re-export from the territory of the Republic of Kazakhstan of flora objects, their parts and derivatives, subject to the Convention on International Trade in Endangered Species of Wild Fauna and Flora;

      permits for the import into the territory of the Republic of Kazakhstan, export and (or) re-export from the territory of the Republic of Kazakhstan of animal species falling under the Convention on International Trade in Endangered Species of Wild Fauna and Flora;

      conclusion (permitting document) for the export from the customs territory of the Eurasian Economic Union of certain wild plants and wild medicinal raw materials, including rare and endangered ones;

      conclusion (permitting document) for the export of wild animals from the customs territory of the Eurasian Economic Union, including rare and endangered animals;

      for the issuance of permits for the acquisition, storage or storage and carrying, transportation, conclusions for the import into the territory of the Republic of Kazakhstan and export from the territory of the Republic of Kazakhstan of civil, service weapons and cartridges for it;

      for the issuance of permits for the purchase of civilian pyrotechnic substances and products with their use;

      for registration and re-registration of each unit of civil, service weapons of individuals and legal entities (with the exception of cold hunting, signal weapons, mechanical sprays, aerosols and other devices equipped with tear or irritating substances, pneumatic weapons with a muzzle energy of not more than 7.5 J and a caliber up to 4.5 mm inclusive);

      in cases related to the acquisition of citizenship of the Republic of Kazakhstan or termination of citizenship of the Republic of Kazakhstan, as well as with departure from the Republic of Kazakhstan and entry into the Republic of Kazakhstan;

      for the commission by the authorized state body in the field of intellectual property of legally significant actions related to the recognition of a trademark as well-known, certification of patent attorneys and registration as a patent attorney;

      for the issuance of a seaman's identity card, a seaworthy book of the Republic of Kazakhstan and a professional diploma;

      6) for issuing driver’s licenses, tractor driving certificates, certificates of state registration of motor vehicles and trailers, state registration number plates, as well as a duplicate of the state registration number plate - prior to the issuance of relevant documents, state registration number plates, a duplicate of the state registration number plate;

      7) for affixing an apostille to official documents executed by state bodies and notaries of the Republic of Kazakhstan by state bodies authorized thereto by the Government of the Republic of Kazakhstan - before affixing an apostille.

      2. The state duty shall be credited at the place of committing legally significant actions and (or) issuing documents by authorized state bodies or officials.

      3. The amount of the state duty shall be transferred to the state budget through second-tier banks or organizations carrying out certain types of banking operations, or paid in cash on the basis of accountable forms in accordance with the procedure established by the authorized body.

      4. If the state duty is paid in cash, authorized state bodies shall deliver such accepted state duty amounts to second-tier banks or organizations carrying out certain types of banking operations not later than the next business day of the day the money was received for its subsequent transfer to the budget. If daily cash receipts are less than 10 times the MCI, the money is deposited once every three business days of the day the money was received.

      Footnote. Article 623 as amended by the Law of the Republic of Kazakhstan dated 20.06.2018 № 161-VI (shall be enforced upon expiry of ten calendar days after its first official publication); № 268-VI dated 28.10.2019 (shall be enforced upon expiry of twenty one calendar days after the day of its first official publication); № 272-VI dated November 25, 2019 (shall be enforced upon expiry of ten calendar days after the day of its first official publication); dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2022); dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022); dated 21.12.2022 № 165-VII (effective from 01.01.2024); dated 06.02.2023 № 196-VII (shall be enforced from 01.07.2023); dated 12.12.2023 № 45-VIII (effective from 01.01.2024).

Clause 2. Consular fee

Article 624. General provisions

      Consular fee is a payment to the budget collected by diplomatic missions and consular offices of the Republic of Kazakhstan, the Ministry of Foreign Affairs of the Republic of Kazakhstan from foreigners, stateless persons, non-resident foreign legal entities, individuals and legal entities of the Republic of Kazakhstan, for performing consular actions and issuing documents with legal significance.

      Footnote. Article 624 as amended by the Law of the Republic of Kazakhstan dated 12.12.2023 № 45-VIII (effective from 01.01.2024.

Article 625. Consular fee payers

      The consular fee payers are foreigners, stateless persons and foreign non-resident legal entities, individuals and legal entities of the Republic of Kazakhstan, in whose interests consular actions, provided for in Article 626 of this Code, are committed.

Article 626. Items subject to the fee

      The consular fee is charged for the following consular actions:

      1) issuance of a passport of a citizen of the Republic of Kazakhstan, except for the issuance of diplomatic and service passports of the Republic of Kazakhstan;

      2) processing of applications of citizens and legal entities of the Republic of Kazakhstan, as well as foreigners and stateless persons, foreign legal entities for issuing visas and sending instructions to foreign missions of the Republic of Kazakhstan on issuing visas (visa support);

      3) issuance of visas of the Republic of Kazakhstan;

      4) issuance of a certificate of return to the Republic of Kazakhstan;

      5) registration of applications of citizens of the Republic of Kazakhstan for issues related to their stay abroad;

      6) execution of documents on the issues of citizenship of the Republic of Kazakhstan;

      7) registration of vital records;

      8) request for documents;

      9) legalization of documents, as well as acceptance and forwarding of documents for apostilling;

      10) performance of notarial actions;

      11) safekeeping of a will, a package of documents (except for a will), money, securities and other valuables (except for inherited ones) in a consular institution;

      12) sale of goods or other property at public auctions;

      13) deposit-taking of property or sums of money for a period of up to six months for their delivery to proper persons;

      14) sending documents to legal entities by diplomatic mail;

      15) issuance of a temporary certificate of the right to sail under the State Flag of the Republic of Kazakhstan in case of acquisition of a ship abroad;

      16) drawing up or certification of any declaration or another document provided for by the legislation of the Republic of Kazakhstan or international treaties, to which the Republic of Kazakhstan is a party, in respect of vessels of the Republic of Kazakhstan;

      17) drawing up an act of maritime protest in case of destruction of or damage to a vessel or cargo (shipwreck) of the Republic of Kazakhstan abroad;

      18) issuance of other documents (certificates) of legal significance.

Article 627. Consular fee rates

      The Ministry of Foreign Affairs of the Republic of Kazakhstan, in agreement with the authorized body and the tax policy authority, shall develop and approve consular fee rates:

      1) collected on the territory of the Republic of Kazakhstan;

      2) for performing consular actions on the territory of a foreign state.

      The Ministry of Foreign Affairs of the Republic of Kazakhstan shall be entitled to establish, in addition to the rates approved in accordance with subparagraph 2) of part one of this article, the rates of consular fees for urgency based on reciprocity principle.

      Footnote. Article 627 as amended by the Law of the Republic of Kazakhstan dated 12.12.2023 № 45-VIII (effective from 01.01.2024.

Article 628. Exemption from payment of consular fee

      The consular fee is not charged:

      1) in cases provided for by Articles 617 - 622 of this Code;

      2) from individuals and legal entities of the states that have concluded an international agreement with the Republic of Kazakhstan on mutual refusal to collect consular fees;

      3) for the demand, at the request of the authorities and individual citizens of the states that have concluded an international agreement on legal assistance with the Republic of Kazakhstan, documents on family, civil and criminal cases, on alimony, state benefits and pensions, on adoption;

      4) for preparation and printing of notes to foreign diplomatic missions and consular offices for the issuance of visas to:

      members of official delegations of the Republic of Kazakhstan and their accompanying persons;

      members of the Parliament of the Republic of Kazakhstan;

      state employees of the Republic of Kazakhstan that are holders of diplomatic, service or national passports of the Republic of Kazakhstan, going on official business;

      family members of the staff of foreign missions of the Republic of Kazakhstan;

      close relatives of the staff of foreign missions of the Republic of Kazakhstan and accompanying persons, departing in connection with an illness or death of an employee or staff member of a foreign mission of the Republic of Kazakhstan;

      5) for processing applications of citizens and legal entities of the Republic of Kazakhstan, as well as foreigners and stateless persons, foreign legal entities for issuing visas and sending instructions to foreign missions of the Republic of Kazakhstan on issuing visas (visa support) to:

      members of foreign official delegations and their accompanying persons intending to go to the Republic of Kazakhstan;

      foreigners intending to go to the Republic of Kazakhstan to participate in events of national and international significance (symposia, conferences and other political, cultural, scientific and sports events);

      foreigners traveling to the Republic of Kazakhstan at the invitation of the Administration of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, the Parliament of the Republic of Kazakhstan, the Constitutional Court of the Republic of Kazakhstan, the Supreme Court of the Republic of Kazakhstan, the Central Election Commission of the Republic of Kazakhstan, the Office of the Prime Minister of the Republic of Kazakhstan, state bodies, oblast akimats, cities of republican status and the capital;

      foreigners intending to go to the Republic of Kazakhstan with humanitarian assistance agreed upon with concerned state bodies of the Republic of Kazakhstan;

      employees of international organizations going to the Republic of Kazakhstan on official business;

      foreigners intending to go to the Republic of Kazakhstan at the invitation of foreign diplomatic missions and consular offices, as well as international organizations accredited in the Republic of Kazakhstan, on the basis of the principle of reciprocity;

      investor visas;

      ethnic Kazakhs who are not citizens of the Republic of Kazakhstan;

      children under 16 years of age on the basis of the principle of reciprocity;

      6) for issuing visas to:

      members of foreign official delegations and their accompanying persons intending to go to the Republic of Kazakhstan;

      foreigners intending to go to the Republic of Kazakhstan to participate in events of national and international significance (symposia, conferences and other political, cultural, scientific and sports events);

      foreigners traveling to the Republic of Kazakhstan at the invitation of the Administration of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, the Parliament of the Republic of Kazakhstan, the Constitutional Court of the Republic of Kazakhstan, the Supreme Court of the Republic of Kazakhstan, the Central Election Commission of the Republic of Kazakhstan, the Office of the President of the Republic of Kazakhstan, the Office of the Prime Minister of the Republic of Kazakhstan;

      foreigners intending to go to the Republic of Kazakhstan with humanitarian assistance agreed upon with concerned state bodies of the Republic of Kazakhstan;

      employees of international organizations going to the Republic of Kazakhstan on official business;

      foreigners intending to go to the Republic of Kazakhstan at the invitation of foreign diplomatic missions and consular offices, as well as international organizations accredited in the Republic of Kazakhstan, on the basis of the principle of reciprocity;

      foreigners that are holders of diplomatic and official passports, going to the Republic of Kazakhstan on official business;

      children under 16 years of age on the basis of the principle of reciprocity;

      ethnic Kazakhs who are not citizens of the Republic of Kazakhstan;

      former citizens of the Republic of Kazakhstan permanently residing abroad and intending to go to the Republic of Kazakhstan for the burial of close relatives;

      investor visas;

      official visas;

      diplomatic visas;

      7) for reissuance of visas instead of primary visas containing errors committed by employees of consular offices of the Republic of Kazakhstan and the Ministry of Foreign Affairs of the Republic of Kazakhstan;

      8) for issuance of certificates of return to the Republic of Kazakhstan and statements to citizens of the Republic of Kazakhstan without documents and money due to their loss, natural disasters or other force majeure circumstances;

      9) for issuance of death certificates and statements in case of sending coffins and urns with ashes of citizens of the Republic of Kazakhstan, who died abroad, to the Republic of Kazakhstan;

      10) for requesting documents upon applications of foreign diplomatic missions and consular offices, on the basis of the principle of reciprocity;

      11) for legalization of documents of citizens of the Republic of Kazakhstan requested through foreign missions of the Republic of Kazakhstan;

      12) for legalization of documents at the request of foreign diplomatic missions and consular offices, as well as international organizations, on the basis of the principle of reciprocity;

      13) for consular registration and de-registration of citizens of the Republic of Kazakhstan temporarily and permanently residing abroad, as well as children, who are citizens of the Republic of Kazakhstan, adopted by foreigners.

      Footnote. Article 628 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall come into effect from 01.01.2021); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023)

Article 629. The order for payment of consular fee

      1. The consular fee is paid before consular actions are committed.

      2. Diplomatic missions and consular offices of the Republic of Kazakhstan shall commit consular actions after the consular fee is paid by its payer.

      3. In the territory of the Republic of Kazakhstan, consular fees, the rate of which is set in US dollars, are paid in tenge at the official rate established by the National Bank of the Republic of Kazakhstan as of the day of payment of the fee.

      4. The consular fee shall be paid:

      1) within the Republic of Kazakhstan - by transferring through second-tier banks or organizations carrying out certain types of banking operations to the state budget at the place of consular actions or in cash at consular offices on the basis of accountable forms in accordance with the procedure established by the Ministry of Foreign Affairs of the Republic of Kazakhstan.

      If a consular fee is paid in cash, the authorized state body shall deliver these amounts of the consular fee to second-tier banks or organizations carrying out certain types of banking operations not later than the next business day of the day the money was received for its subsequent transfer to the state budget. If daily cash receipts are less than 10 times the MCI, the money is transferred once every three business days of the day the money was received;

      2) outside the Republic of Kazakhstan - by transferring through banks or organizations carrying out certain types of banking operations to the bank account of a diplomatic mission or a consular office without the right of economic use or in cash at consular offices on the basis of accountable forms in accordance with the procedure established by the Ministry of Foreign Affairs cases of the Republic of Kazakhstan.

      5. Payment of the consular fee shall be made in the currency of the state in whose territory consular operations are performed, or in any other freely convertible currency.

      6. Accepted amounts of the consular fee abroad shall be transferred by a diplomatic mission or consular office to a foreign bank of the host state of the diplomatic mission or consular office no later than ten business days from the date of their receipt for crediting to a foreign bank account.

      Consular fees received on a foreign bank account in the currency of the host state of a diplomatic mission or consular office shall be converted into US dollars, euros, British pounds sterling, Swiss francs, Canadian dollars, Japanese yens, Russian rubles, Chinese yuans by a foreign bank on behalf of a diplomatic mission or consular office of the Republic of Kazakhstan.

      The manager of a foreign bank account is the head of a diplomatic mission or consular office of the Republic of Kazakhstan with the right of first signature.

      Consular fees received in a foreign bank account on a monthly basis on or before the 10th day of a month following a reporting month shall be transferred by a diplomatic mission or consular office to the foreign exchange account of the Ministry of Foreign Affairs of the Republic of Kazakhstan for further transfer to budget revenue. If monthly proceeds from consular fees to a diplomatic mission or consular office are less than 1 000 USD or its equivalent in the types of currency specified in this paragraph at the rate as of the end of a reporting period, the transfer shall be made quarterly, on or before the 10th day of a month following a reporting month.

      Within three business days of receipt from the National Bank of the Republic of Kazakhstan of correspondent account statements in foreign currency together with payment documents in electronic form, the Ministry of Foreign Affairs of the Republic of Kazakhstan shall transfer consular fees from a diplomatic mission or consular office to the national budget revenue.

      7. The paid amounts of consular fees are not refundable.

      Footnote. Article 629 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall come into effect from 01.01.2021).

Chapter 71. GENERAL DECLARATION OF INCOME AND PROPERTY OF INDIVIDUALS Paragraph 1. Declaration of assets and liabilities

      Article 630 is provided for amendments by the Laws of the Republic of Kazakhstan dated December 26, 2018, № 203-VI (shall come into effect from 01.01.2019); dated 10.12.2020 № 382-VI (shall come into effect from 01.01.2021).
      Article 630 is provided in the wording of the Law of the Republic of Kazakhstan dated December 25, 2017, № 121-VI (shall come into effect from 01.01.2024 to 01.01.2025).

Article 630. Declaration of assets and liabilities

      1. The declaration of assets and liabilities shall be submitted by the following individuals who are, as of January 1 of the year of submission of the declaration of assets and liabilities:

      1) persons holding a responsible government position and their spouses;

      persons authorized to perform government functions and their spouses;

      persons equivalent to persons authorized to perform government functions and their spouses;

      persons who are obliged to submit a declaration in accordance with the Constitutional Law of the Republic of Kazakhstan "On Elections in the Republic of Kazakhstan" and the laws of the Republic of Kazakhstan "On Combating Corruption", "On Banks and Banking Activities in the Republic of Kazakhstan", "On Insurance Activities", "On the Securities Market";

      2) employees of state institutions and their spouses, as well as employees of quasi-public sector entities and their spouses, except for the persons specified in subparagraph 1) of this paragraph;

      3) heads, founders (participants) of legal entities and their spouses, individual entrepreneurs and their spouses, except for the persons specified in subparagraphs 1) and 2) of this paragraph.

      The provisions of subparagraphs 2) and 3) of this paragraph shall not apply to non-residents, as well as founders (participants) of non-profit organizations and shareholders.

      2. The persons specified in paragraph 1 of this Article shall prepare a declaration of assets and liabilities as of December 31 of the year preceding the year of submission of the declaration of assets and liabilities, unless otherwise provided by the Constitutional Law of the Republic of Kazakhstan "On Elections in the Republic of Kazakhstan" and the laws of the Republic of Kazakhstan "On Combating Corruption", "On Banks and Banking Activities in the Republic of Kazakhstan", "On Insurance Activities", "On the Securities Market".

      3. The declaration of assets and liabilities shall be divided into the following types:

      1) initial - a declaration of assets and liabilities submitted by an individual due to the fact that the established obligation to submit such a declaration arose for the first time;

      2) regular - a declaration of assets and liabilities submitted by an individual in accordance with the Constitutional Law of the Republic of Kazakhstan "On Elections in the Republic of Kazakhstan", the laws of the Republic of Kazakhstan "On Combating Corruption", "On Banks and Banking Activities in the Republic of Kazakhstan", "On Insurance Activities", "On the Securities Market" after such individual has submitted the initial declaration of assets and liabilities;

      3) additional - a declaration of assets and liabilities submitted by an individual when making changes and (or) additions to a previously submitted declaration of assets and liabilities of an individual to which these changes and (or) additions relate;

      4) additional by notification - a declaration of assets and liabilities submitted by an individual when making changes and (or) additions to a previously submitted declaration of assets and liabilities in which the tax authority has identified violations based on the results of a desk audit of the assets and liabilities of an individual.

      4. The declaration of assets and liabilities shall be submitted once, with the exception of submission by:

      1) persons who are obliged to submit a declaration in accordance with the Constitutional Law of the Republic of Kazakhstan "On Elections in the Republic of Kazakhstan" and the laws of the Republic of Kazakhstan "On Combating Corruption", "On Banks and Banking Activities in the Republic of Kazakhstan", "On Insurance Activities", "On the Securities Market";

      2) additional tax reporting provided for in Article 211 of this Code.

      Article 631 is provided for amendments by the Laws of the Republic of Kazakhstan dated December 26, 2018, № 203-VI (shall come into effect from 01.01.2019); dated 10.12.2020 № 382-VI (shall come into effect from 01.01.2021); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).
      This version of Article 631 shall be valid until 01.01.2025 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 № 121-VI (for the suspended wording, refer to the archived version dated 25.12.2017 of the Tax Code of the Republic of Kazakhstan).

Article 631. Peculiarities of drawing up a declaration of assets and liabilities

      1. The declaration of assets and liabilities is intended to reflect information on the availability in the Republic of Kazakhstan and abroad of:

      1) the property for which rights and (or) transactions are subject to state or other registration with the competent authority of a foreign state in accordance with the legislation of a foreign state:

      the real estate, land plots and (or) land shares, aircraft and sea vessels, inland waterway vessels, river-sea vessels;

      vehicles, special equipment and (or) trailers;

      money in bank accounts in foreign banks located outside the Republic of Kazakhstan, in an amount that, in aggregate, exceeds all bank deposits 1000 times the monthly calculation indicator established by the law on the republican budget and effective as of December 31 of the reporting tax period;

      In this case, persons who, in accordance with the Law of the Republic of Kazakhstan "On Combating Corruption", accept the anti-corruption restriction on opening and owning accounts (deposits) in foreign banks located outside the Republic of Kazakhstan, storing cash and valuables in foreign banks located outside the Republic of Kazakhstan, in the declaration of assets and liabilities shall reflect information on the availability of money in foreign banks located outside the Republic of Kazakhstan, regardless of the amount of the bank deposit;

      2) the property in the Republic of Kazakhstan and (or) outside it:

      a share in a residential building under an agreement on shared participation in housing construction;

      a share in the authorized capital of a legal entity created outside the Republic of Kazakhstan;

      securities, derivative financial instruments (except for derivative financial instruments, the execution of which occurs through the acquisition or sale of the underlying asset), digital assets;

      investment gold;

      objects of intellectual property, copyright;

      cash, which is indicated in an amount not exceeding the limit of 10,000 times the monthly calculation indicator established by the law on the republican budget and effective as of December 31 of the year preceding the year of submission of the declaration on assets and liabilities of an individual;

      debt of other persons to an individual (accounts receivable) and (or) debt of an individual to other persons (accounts payable) in the presence of an agreement or other document that is the basis for the emergence of an obligation or claim, notarized (certified), with the exception of debt to banks and organizations carrying out certain types of banking operations, created in accordance with the legislation of the Republic of Kazakhstan on banks and banking activities in the Republic of Kazakhstan;

      3) other property specified in paragraph 4 of this Article.

      2. Appendices to the declaration of assets and liabilities are intended to provide detailed information on the data specified in paragraph 1 of this Article, used by tax authorities for tax control purposes.

      3. Persons who, in accordance with the Law of the Republic of Kazakhstan "On Combating Corruption", are obliged to submit declarations of individuals, shall also reflect information on the transfer of property to trust management, trusts in the appendices to the declaration of assets and liabilities.

      4. In the declaration of assets and liabilities, at the discretion of an individual, other property may be indicated if the price (cost) per unit of this property exceeds 1000 times the monthly calculation indicator established by the law on the republican budget and effective as of December 31 of the reporting tax period, if there is a value as of December 31 of the reporting tax period determined in the appraisal report conducted under an agreement between the appraiser and the taxpayer in accordance with the legislation of the Republic of Kazakhstan on appraisal activities.

      The provision of part one of this subparagraph shall not apply to the property subject to state or other registration, as well as the property for which rights and (or) transactions are subject to state or other registration.

Article 632. Deadlines for filing a declaration of assets and liabilities

      The declaration of assets and liabilities shall be submitted at the place of residence (stay) no later than September 15 of the current year in which the obligation to submit the declaration arose.

      The provisions of part one of this article regarding the deadlines for filing a declaration of assets and liabilities shall not apply to persons who submit a declaration of assets and liabilities as:

      candidates for elective positions, for a public position or a position related to the performance of state or equivalent functions, in accordance with the Constitutional Law of the Republic of Kazakhstan “On Elections in the Republic of Kazakhstan” and the Law of the Republic of Kazakhstan “On Combating Corruption” and their spouses;

      persons wishing to become major participants in a bank, insurance (reinsurance) organization, managing an investment portfolio in accordance with the laws of the Republic of Kazakhstan “On banks and banking activities in the Republic of Kazakhstan”, “On insurance activities”, “On the securities market”.

      Footnote. Article 632 as amended by the Law of the Republic of Kazakhstan dated 12.12.2023 № 45-VIII (effective from 01.01.2024.

Paragraph 2. Declaration of income and property

      Article 633 is provided for amendments by the Laws of the Republic of Kazakhstan dated December 26, 2018, № 203-VI (shall come into effect from 01.01.2019); dated 10.12.2020 № 382-VI (shall come into effect from 01.01.2021).
      This version of Article 633 shall be valid until 01.01.2025 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 № 121-VI (for the suspended wording, refer to the archived version dated 25.12.2017 of the Tax Code of the Republic of Kazakhstan).

Article 633. Declaration of income and property

      The income and property declaration shall be submitted annually as of December 31 of the reporting tax period, starting from the year following the year of submission of the declaration of assets and liabilities.

Article 634. Features of preparation of a declaration of income and property

      1. Excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021).

      2. A declaration of income and property is intended to reflect by individuals of the information about:

      1) income subject to taxation by an individual independently, with the exception of income of an individual entrepreneur from entrepreneurial activity subject to declaration;

      2) tax deductions;

      3) acquisition and (or) alienation of property outside the Republic of Kazakhstan, including free of charge;

      4) shall be enforced from 01.01.2025 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 № 121-VI;

      5) money in bank accounts in foreign banks located outside the Republic of Kazakhstan, in the total, in total exceeding the 1000-fold amount of the monthly calculation indicator established by the Law on the Republican Budget and valid in the reporting tax period as of December 31.

      6) property available as of December 31 of the reporting tax period on the basis of the right of ownership of an individual:

      property that is subject to state or other registration (accounting) or the right and (or) transactions for which are subject to state or other registration (accounting) in the competent authority of a foreign state in accordance with the legislation of a foreign state;

      securities whose issuers are registered outside the Republic of Kazakhstan, digital assets;

      investment gold;

      the share of participation in the authorized capital of a legal entity registered outside the Republic of Kazakhstan;

      7) the debts of other persons to an individual (receivables) and (or) the debt of an individual to other persons (accounts payable) if there is an agreement or other document, which is the basis of an obligation or a requirement, notarized (certified), with the exception of debt to banks and organizations carrying out certain types of banking operations created in accordance with the legislation of the Republic of Kazakhstan on banks and banking activity in the Republic of Kazakhstan.

      3. Attachments to the declaration of income and property are intended for detailed reflection of information on the calculation of the tax liability used by the tax authorities for tax control.

      4. Individuals who, in accordance with the Law of the Republic of Kazakhstan On Combating Corruption, are required to submit declarations of individuals, shall also reflect information in the declaration of income and property on the acquisition and (or) alienation of property, as well as on sources of covering expenses for the acquisition during the reporting tax period of the following property, including outside the Republic of Kazakhstan:

      1) real estate, subject to state or other registration, as well as property under which the rights and (or) transactions are subject to state or other registration;

      2) mechanical vehicles and trailers subject to state registration;

      3) shares of participation in the authorized capital of a legal entity;

      4) securities, digital assets;

      5) investment gold;

      6) derivatives of financial instruments (with the exception of derivatives of financial instruments, the execution of which occurs by acquiring or selling a basic asset);

      7) shares of participation in housing construction.

      Individuals who accept, in accordance with the Law of the Republic of Kazakhstan On Combating Corruption an anti-corruption restriction on opening and holding accounts (deposits) in foreign banks located outside the Republic of Kazakhstan, storing cash and valuables in foreign banks located outside the Republic of Kazakhstan, shall reflect information in the declaration of income and property about the money in foreign banks located outside the Republic of Kazakhstan, regardless of the amount of the bank deposit.

      The requirement to reflect these information is indicated in the attachment to the declaration of income and property.

      5. Excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021).
      Footnote. Article 634 as amended by the laws of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021); dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023); dated 12.12.2023 № 45-VIII (effective from 01.01.2024.

Article 635. Deadlines for submitting income and property declarations

      1. The declaration of income and property shall be filed at the place of residence (stay) no later than September 15 of the year following the reporting calendar year.

      2. Excluded by the Law of the Republic of Kazakhstan dated 12.12.2023 № 45-VIII (effective from 01.01.2024).

      3. If there are no approved financial statements as of the date of submission of the income and assets declaration, the calculation of the total profit of controlled foreign companies or permanent establishments of controlled foreign companies shall be made in an additional income and assets declaration submitted within sixty business days following the day approval of financial statements, but no later than March 31 of the second year following the reporting tax period, subject to the provisions of Article 211 of this Code.

      Footnote. Article 635 as amended by the laws of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall come into effect ten calendar days after the day of its first official publication); dated 10.12.2020 № 382-VI (shall come into effect from 01.01.2021); dated 12.12.2023 № 45-VIII (effective from 01.01.2024).
      Article 636 shall come into effect from 01.01.2025 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 № 121-VI.

Article 636 Determination of the taxable income of an individual based on the results of the calendar year

      Article 637 is provided for amendments by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall come into effect from 01.01.2021).
      Article 637 shall come into effect from 01.01.2025 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 № 121-VI.

Article 637 Calculation of individual income tax on the income of an individual based on the results of the calendar year

      Article 638 is provided for amendments by the laws of the Republic of Kazakhstan № 241-VI dated April 2, 2019 (shall come into effect ten calendar days after the day of its first official publication); dated 10.12.2020 № 382-VI (shall come into effect from 01.01.2021).
      Article 638 shall come into effect from 01.01.2025 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 № 121-VI.

Article 638 Foreign tax credit

Article 639. Controlled foreign company tax credit

      Footnote. Article 639 excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021).
      Article 640 shall come into effect from 01.01.2025 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 № 121-VI.

Article 640. Excess on individual income tax

      Article 641 is provided for amendments by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall come into effect from 01.01.2021)
      Article 641 shall come into effect from 01.01.2025 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 № 121-VI.

Article 641 Procedure and terms for payment of tax calculated in the declaration of income and property

      Article 642 shall come into effect from 01.01.2025 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 № 121-VI.

Article 642. Income of a resident labour immigrant

      Article 643 shall come into effect from 01.01.2025 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 № 121-VI.

Article 643 Personal income tax declaration and deadlines for its submission

Section 19. Taxation of non-residents

Article 644. Income of a non-resident from sources in the Republic of Kazakhstan

      1. The following types of income are recognized as income of a non-resident from sources in the Republic of Kazakhstan:

      1) income from the sale of goods in the territory of the Republic of Kazakhstan, as well as income from the sale of goods, located in the Republic of Kazakhstan, beyond its borders for the purposes of foreign trade activity;

      2) income from the performance of works, rendering of services in the territory of the Republic of Kazakhstan;

      3) income from the provision of managerial, financial, consulting, engineering, marketing, auditing and legal services (except for services for representation and protection of rights and legitimate interests in courts, arbitration tribunals or mediation courts, as well as notarial services) outside the Republic of Kazakhstan.

      For the purposes of this Section, financial services are as follows:

      the activity of participants in the insurance market (except for insurance and (or) reinsurance services), securities market;

      the activity of the single accumulative pension fund and voluntary accumulative pension funds;

      banking activities, activities of organizations for conducting certain types of banking operations (except for services provided to a structural unit of a legal entity-resident of the Republic of Kazakhstan, located outside the Republic of Kazakhstan, for opening and maintaining bank accounts, transfer, cash transactions, exchange transactions with foreign currency, including exchange operations with foreign currency in cash, acceptance of payment documents for collection);

      the activity of the central depository and mutual insurance companies;

      the activity of the social health insurance fund;

      4) income of a person, registered in a state with preferential taxation, included in the list approved by the authorized body, from performing works, rendering services irrespective of the place of their actual performance, rendering and also other income indicated in this article.

      The provisions of this subparagraph do not apply to income from:

      rendering tourist services to an individual in the territory of such a state;

      carrying out the airport activity defined in accordance with the legislation of the Republic of Kazakhstan;

      5) income of a person registered in a foreign state in the form of obligations on the advance payment (prepayment) received, not taxed in accordance with subparagraph 5-1) of this part, if one of the following conditions is met:

      not satisfied by a non-resident after a two-year period from the day of an advance payment (prepayment);

      not satisfied by a non-resident as of the date of filing liquidation tax returns in the course of liquidation of a person that made an advance payment (prepayment) prior to expiration of a two-year period from the day of an advance payment (prepayment), unless otherwise provided for in this subparagraph.

      If in case of liquidation of a person that made an advance payment (prepayment), it is required to conduct a liquidation tax audit or issue an opinion following the results of an in-house audit in accordance with this Code, the amount of such an obligation is determined as:

      the amount of obligations (except for VAT amount) payable in accordance with the taxpayer’s source documents and (to be) indicated on interim liquidation balance-sheet, as of the date of approval of such balance-sheet

      minus

      the amount of obligations that will be satisfied between the day of approval of interim liquidation balance-sheet and the day of completion of a liquidation tax audit or an in-house audit.

      Pursuant to the results of the liquidation tax audit, the amount of the obligation is determined by a tax authority on the basis of actual amount of satisfied obligations for the specified period. The amount of such an obligation is indicated in a tax audit report.

      Pursuant to the results of an in-house audit, the amount of the obligation is determined by a tax authority on the basis of actual amount of satisfied obligations for the specified period and is indicated in a notification about elimination of violations revealed by the results of the in-house audit;

      In this case, the provisions of this Subparagraph regarding the income of persons registered with the states not included in the list approved by the authorized agency of states with preferential taxation, apply to advances (prepayment) paid (from January 1, 2019);

      5-1) income of a person registered in a foreign state in the form of obligations on the received advance payment (prepayment) if the following conditions are present simultaneously:

      an international agreement on double taxation avoidance has not been concluded with the non-resident state;

      the term of the agreement (contract) is more than two years;

      6) income from increase in value in case of sale of:

      property located in the territory of the Republic of Kazakhstan, the right to which or transactions for which are subject to state registration in accordance with the laws of the Republic of Kazakhstan;

      property located in the territory of the Republic of Kazakhstan subject to state registration in accordance with the laws of the Republic of Kazakhstan;

      securities issued by a resident, as well as participatory interests in the authorized capital of a resident legal entity, a consortium located in the Republic of Kazakhstan;

      shares issued by a non-resident, as well as participatory interests in the authorized capital of a non-resident legal entity, a consortium, if 50 or more percent of the value of such shares, participatory interests or assets of a non-resident legal entity is property located in the Republic of Kazakhstan;

      7) income from assigning the right to claim a debt to a resident or a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment - for a non-resident that conceded the right to claim.

      At the same time, the amount of such income is determined in the form of positive difference between the value of the right of claim, for which the assignment was made, and the value of the claim receivable from the debtor as of the date of assignment of the right of claim, according to the non-resident’s source documents;

      8) income from the assignment of rights of claim when acquiring rights to claim a debt from a resident or a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment, with the exception of income provided for in subparagraph 8-1) of this paragraph - for a non-resident acquiring the right of claim.

      In this case, the amount of such income shall be determined in the form of a positive difference between the amount to be received from the debtor upon request of the principal debt, including the amount in excess of the principal debt on the date of assignment of the claim, and the cost of acquiring the claim;

      8-1) income from the assignment of claims when acquiring rights to claim debt from a resident or non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment, which are assigned (re-assigned) in accordance with the laws of the Republic of Kazakhstan “On banks and banking activities in the Republic Kazakhstan" and "On microfinance activities" - for a non-resident acquiring the right of claim.

      In this case, the amount of such income shall be determined in the form of a positive difference between the amount actually paid by the debtor and the cost of acquiring the right of claim.

      Income from the assignment of the right of claim shall be recognized in the tax period in which the positive difference arises (increases). This does not take into account the positive difference previously recognized in previous tax periods;

      9) income in the form of forfeit (fines, penalty) and other types of sanctions, except for unreasonably withheld fines that were returned from the budget;

      10) income in the form of dividends received from a resident legal entity, as well as from mutual funds established in accordance with the laws of the Republic of Kazakhstan;

      11) income in the form of interest, except for interest on debt securities;

      12) income in the form of interest on debt securities received from their issuer;

      13) income in the form of royalties;

      14) income from providing property into property lease (rent) that is or will be located in the Republic of Kazakhstan, except for financial lease;

      15) income received from immovable property located in the Republic of Kazakhstan;

      16) income in the form of insurance premiums paid under insurance or reinsurance contracts for risks arising in the Republic of Kazakhstan;

      17) income from rendering international transportation services.

      For the purposes of this Section, any transportation of passengers, baggage, goods, including mail, by sea, river or air, road or rail between points located in different states, one of which is the Republic of Kazakhstan, is recognized as international transportation.

      For the purposes of this Section, the following is not recognized as international transportation:

      transportation carried out only between points outside the Republic of Kazakhstan, and also only between points located in the territory of the Republic of Kazakhstan;

      transportation of goods through main pipelines;

      18) income in the form of payment for the demurrage of a vessel during loading and unloading operations in excess of the lay time provided for in an agreement (contract) on (for) the carriage of goods by sea;

      19) income received from the operation of pipelines, power transmission lines, fiber-optic communication lines located in the territory of the Republic of Kazakhstan;

      20) income of a non-resident individual from activity in the Republic of Kazakhstan under an employment contract (agreement) concluded with a resident or non-resident employing him/her;

      21) income of a non-resident migrant worker under an employment contract concluded in accordance with the labor legislation of the Republic of Kazakhstan on the basis of a permit to a migrant worker;

      22) the director’s fee and (or) other payments to members of the management body (the board of directors or other body) received by the said persons in connection with the performance of management duties imposed on them with respect to a resident, regardless of the place of actual performance of such duties;

      23) allowances to a non-resident individual paid to him/her in connection with residence in the Republic of Kazakhstan by a resident or non-resident employing him/her;

      24) income of a non-resident individual from activity in the Republic of Kazakhstan in the form of material benefits received from his/her employer.

      For the purposes of this Section, material benefits also include:

      payment and (or) reimbursement of the value of goods, performed works, rendered services that were received by a non-resident individual from third parties;

      negative difference between the value of goods, works, services sold to a non-resident individual and the purchase price or production cost of these goods, works, services;

      write-off of the amount of debt or obligation of a non-resident individual;

      25) income of a non-resident individual in the form of material benefits received from a person, who is not his/her employer

      26) pension payments made by a resident accumulation pension fund;

      26-1) insurance payments to non-resident individuals, made under a pension annuity agreement;

      27) income of a theater, film, radio, TV actor/actress, musician, artist, athlete and another non-resident individual from his/her activity in the Republic of Kazakhstan in the field of culture, art and sports, regardless of how and to whom payments are made;

      28) income in the form of a prize;

      29) income from rendering independent personal (professional) services in the Republic of Kazakhstan;

      30) income in the form of property received for free or inherited one, including works, services, except for property received for free by a non-resident individual from a resident individual.

      The value of works performed and services rendered free of charge is determined as the amount of expenses incurred in connection with the performance of such works, rendering of such services.

      The value of property received for free, except for works performed and services rendered for free, is determined as the amount of its book value according to accounting records of a person, who transferred such property, as of the date of transfer of the property.

      If it is not possible to determine the value of the property received free of charge according to accounting records, and also that of inherited property, the value of such property as of the date of transfer or inheritance is established in one of the following ways:

      on the basis of the value established by the “Government for Citizens” State Corporation as of January 1 of a calendar year, within which such property was received;

      on the basis of the quotation price of a security traded on a Kazakhstani or foreign stock exchange, as of the day of coming into inheritance (possession) of the said security.

      If it is not possible to determine the value of the property received for free or inherited in the manner prescribed by this subparagraph, the value is determined on the basis of a property appraisal report;

      31) income from derivative financial instruments;

      32) income from transfer of property into trust management to a resident not obliged to fulfill a tax obligation in the Republic of Kazakhstan for a non-resident, who is a trust management founder;

      33) income from an investment deposit placed with an Islamic bank;

      34) other income arising from activity in the territory of the Republic of Kazakhstan.

      In this case, the provisions of subparagraphs 3), 4), 5), 11), 12), 13), 25) and 28) of this paragraph shall apply if income is assessed, paid and (or) expenses for income payment are allocated to deductibles by:

      a resident;

      a non-resident operating in the Republic of Kazakhstan through a permanent establishment if the assessment, payment of income and (or) allocation of expenses for income payment to deductibles are related to the activity or property of such a permanent establishment;

      a structural unit of a non-resident legal entity, in case such a structural unit does not set up a permanent establishment in accordance with an international treaty regulating the avoidance of double taxation and prevention of tax evasion, or paragraph 6 of Article 220 of this Code.

      2. The income of a non-resident from sources in the Republic of Kazakhstan is not:

      1) the amount of income tax calculated from the income of a non-resident in accordance with the provisions of this Code and paid to the budget of the Republic of Kazakhstan by a tax agent with his/heregulatingiblesto , as t ln e a own funds without withholding this income tax;

      2) compensation of expenses to members of the management body (the board of directors or other body) incurred in connection with the performance of managerial duties imposed on them by a resident, to the extent of:

      actually incurred travel expenses to the place of performance of managerial duties and back, including the payment of expenses for reservation, on the basis of documents confirming such expenses (including an electronic ticket, an electronic travel document given a document confirming its payment, as well as a boarding pass or another document confirming the fact of travel and issued by a carrier);

      accommodation expenses actually incurred outside the Republic of Kazakhstan on the basis of documents confirming such expenses, but within the ceiling rates for reimbursement of expenses for hiring single standard hotel rooms for civil servants being on business trips abroad;

      accommodation expenses actually incurred in the Republic of Kazakhstan on the basis of documents confirming such expenses;

      the amount of money not exceeding 6 times the monthly calculation index established by the law on the national budget and effective as of January 1 of a relevant financial year for each calendar day of stay within the Republic of Kazakhstan for performing managerial duties for a period not exceeding forty calendar days;

      the amount of money not exceeding 8 times the monthly calculation index established by the law on the national budget and effective as of January 1 of a relevant financial year for each calendar day of stay outside the Republic of Kazakhstan for performing managerial duties for a period not exceeding forty calendar days. In this case, the place of fulfillment of managerial duties shall not coincide with the place of permanent residence;

      3) income of a non-resident legal entity received from:

      autonomous educational organizations defined by subparagraphs 1), 2) and 3) of paragraph 1 of Article 291 of this Code;

      a non-profit organization applying the provisions of Article 289 of this Code, established by the person specified in the second paragraph of this subparagraph;

      autonomous educational organizations, defined by subparagraphs 4) and 5) of paragraph 1 of Article 291 of this Code, for the performance of work, the provision of services for the types of activities specified in subparagraphs 4) and 5) of paragraph 1 of Article 291 of this Code;

      bodies of the Astana International Financial Center or organizations of the body of the Astana International Financial Center;

      Paragraph 3-1) shall remain in force before 01.01.2029 in accordance with the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VI.

      3-1) income, except for income of a person registered with a state with preferential taxation, included in the list approved by the authorized agency, from the provision of consulting, marketing, engineering services, information security services, work on the creation of data processing centers, paid by the legal entity specified in Subparagraph 6) of Paragraph 1 of Article 293 of this Code.

      The provision of this subparagraph shall apply subject to the acquisition of such works, services for the implementation of activities included in the list of priority activities in the field of information and communication technologies, approved by the authorized body in the field of informatization in agreement with the central authorized body for state planning, the authorized state body carrying out state regulation in the field of technical regulation, and the authorized body;

      4) income of a non-resident legal entity in the form of royalties paid by the autonomous educational organizations defined by subparagraphs 2), 3), 4) and 5) of paragraph 1 of Article 291 of this Code;

      4-1) was valid until 01.01.2024 in accordance with the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VI;

      5) the value of property received as a contribution to the authorized capital of a non-resident legal entity, as well as the value of property received by a non-resident issuer from the placement of shares issued by it.

      Footnote. Article 644 as amended by the Law of the Republic of Kazakhstan dated 02.07.2018 № 168-VІ (see Article 2); dated 26.12.2018 № 203-VI (enforcement see Art. 2); dated 03.07.2019 № 262-VI (shall come into effect from 01.01.2021); dated December 10, 2020, № 382-VI (refer to Article 2 for the procedure of enacting); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023); dated 20.03.2023 № 213-VII (effective from 01.01.2024).

Chapter 72. THE ORDER FOR TAXATION OF INCOME OF A NON-RESIDENT LEGAL ENTITY, WHOSE ACTIVITY DOES NOT RESULT IN THE FORMATION OF A PERMANENT ESTABLISHMENT IN THE REPUBLIC OF KAZAKHSTAN

Article 645. The order for calculating and withholding corporate income tax at source of payment

      1. Income from sources in the Republic of Kazakhstan of a non-resident legal entity, whose activity does not result in the formation of a permanent establishment in the Republic of Kazakhstan (for the purposes of this Chapter, hereinafter referred to as the non-resident) is subject to corporate income tax at source of payment without deductions.

      At the same time, the amount of corporate income tax withheld at source of payment is calculated by a tax agent by applying the rates, established by Article 646 of this Code, to the amount of income, specified in Article 644 of this Code, except for the income, specified in paragraph 9 of this article.

      A tax agent calculates and withholds corporate income tax on income taxed at source of payment:

      1) not later than the day of payment of income to a non-resident – with regard to assessed and paid income;

      2) within the period for submission of a corporate income tax declaration established by paragraph 1 of Article 315 of this Code – with regard to assessed and unpaid income, which is allocated to deductibles.

      2. A tax agent withholds corporate income tax at source of payment, regardless of the form and place of payment of income to a non-resident.

      3. Income of a non-resident is taxed at source of payment regardless of whether this non-resident disposes of its income in favor of third parties and (or) its structural units in other states.

      4. For the purposes of this article, an increase in value in case of sale of securities, participatory interests is determined in accordance with Article 228 of this Code.

      5. The tax agent’s duty to withhold and transfer corporate income tax at source of payment shall be considered fulfilled, provided that the tax agent pays the amount of corporate income tax, calculated from the income of a non-resident in accordance with the provisions of this Code, with its own funds without withholding this tax.

      6. The obligation and responsibility for calculating, withholding and transferring corporate income tax at source of payment to the state budget are imposed on the persons paying income to a non-resident and recognized as tax agents, such as:

      1) an individual entrepreneur;

      2) a non-resident legal entity operating in the Republic of Kazakhstan through a structural unit.

      In this case, a non-resident legal entity is recognized as a tax agent from the date of its structural unit’s registration with tax authorities of the Republic of Kazakhstan;

      3) a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment without opening a structural unit.

      In this case, a non-resident legal entity is recognized as a tax agent from the date of registration of its permanent establishment without opening a structural unit with tax authorities of the Republic of Kazakhstan;

      4) a resident legal entity, including the issuer of the underlying asset of depositary receipts;

      5) a non-resident legal entity, except for those indicated in subparagraphs 2) and 3) of this paragraph, acquiring the property, specified in subparagraph 6) of paragraph 1 of Article 644 of this Code, if the conditions established by subparagraph 8) of paragraph 9 of this article are not observed;

      6) a resident individual who has paid the income specified in subparagraph 6) of part one of paragraph 1 of Article 644 of this Code to a non–resident legal entity not registered with a tax authority as a taxpayer.

      At the same time, a resident individual who has paid the income specified in subparagraph 6) of part one of paragraph 1 of Article 644 of this Code, for the purpose of implementing part one of this subparagraph, is recognized as a tax agent, except in cases of transactions with securities on the stock exchange.

      Calculation, withholding and transfer of corporate income tax at the source of payment to the budget from the income of a non–resident legal entity shall be carried out in accordance with the procedure established by Article 650 of this Code;

      7) a resident legal entity that is a service company, when the debtor pays to a non-resident the income established by subparagraph 8-1) of paragraph 1 of Article 644 of this Code, on assets, rights (claims) for which are assigned (re-assigned) in accordance with the laws of the Republic of Kazakhstan “ On banks and banking activities in the Republic of Kazakhstan" and "On microfinance activities."

      Calculation, withholding and transfer of corporate income tax at the source of payment to the budget on the income of a non-resident shall be carried out as prescribed by Article 645 of this Code;

      8) individual entrepreneur, resident legal entity who are debtors on assets, the rights (claims) for which are assigned (re-assigned) in accordance with the laws of the Republic of Kazakhstan “On banks and banking activities in the Republic of Kazakhstan” and “On microfinance activities”, according to income established by subparagraph 8-1) of paragraph 1 of Article 644 of this Code, in the absence of a trust management agreement between a non-resident and the service company defined by subparagraph 7) of this paragraph.

      7. The payment of income shall be understood to mean the transfer of money in cash and (or) non-cash forms, transfer of securities, participatory interests, goods, property, performance of works, rendering of services, writing off and (or) offsetting debt claims to pay off arrears of income from sources in the Republic of Kazakhstan to a non-resident.

      For the purposes of this Section, when taxing dividends, arising from the adjustment of taxable items in accordance with this Code and the legislation of the Republic of Kazakhstan on transfer pricing, the payment of income shall be understood as the income defined in accordance with Subparagraph 16) of Paragraph 1 of Article 1 of this Code. In this case, the date of income payment shall be March 31 of the year following the reporting taxable period.

      8. If a contract concluded with a non-resident stipulates the performance of various types of works, rendering of various types of services in and outside the territory of the Republic of Kazakhstan, the procedure for calculating and withholding

      income tax at source of payment, established by this article, shall apply separately to each type of works, services. Each stage of works performed, services rendered by a non-resident as part of a single engineering and manufacturing cycle shall be considered as a separate type of works, services for the purposes of calculating and withholding income tax at source of payment from the non-resident’s income.

      At the same time, total amount of the non-resident’s income under the above contract shall be justifiably distributed into income received from performing works, rendering services in and outside the Republic of Kazakhstan.

      For the purposes of application of the provisions of this paragraph, a non-resident is required to provide a service recipient with a copy of accounting records drawn up in accordance with the legislation of the Republic of Kazakhstan and (or) a foreign country confirming that total amount of the non-resident’s income is distributed into income received from performing works, rendering services in the Republic of Kazakhstan and that received from performing works, rendering services outside it.

      In case of no such distribution or unjustifiable distribution of the non-resident’s income resulting in the understatement of the non-resident’s income amount subject to taxation in the Republic of Kazakhstan in accordance with the provisions of this article, the total amount of the non-resident’s income received under the above contract from performing works, rendering services both in and outside the Republic of Kazakhstan shall be subject to taxation.

      9. Not subject to taxation:

      1) are payments related to the supply of goods to the territory of the Republic of Kazakhstan as part of the foreign trade activity, except for services and works that were rendered and performed in the territory of the Republic of Kazakhstan in connection with such a supply.

      If under an agreement (contract) on (for) the supply of goods, the transaction price includes expenses for rendering services, performing works in the territory of the Republic of Kazakhstan without specifying the amounts of purchased goods and (or) such expenses in the agreement (contract), the value of purchased goods is determined on the basis of the transaction price, specified in the agreement (contract), including such expenses.

      If under an agreement (contract) on (for) the supply of goods, the transaction price includes expenses for rendering services, performing works in the territory of the Republic of Kazakhstan, and the amount of purchased goods is indicated separately from such expenses, the value of purchased goods is determined exclusive of such expenses;

      2) is income from rendering services for opening and maintaining resident banks’ correspondent accounts and for settling them, and also from settlements using international payment cards;

      3) dividends and remuneration on securities that are on the date of accrual of such dividends and remuneration in the official list of stock exchanges operating in the territory of the Republic of Kazakhstan.

      In this case, the provisions of this subparagraph shall apply to dividends and remunerations accrued on securities on which trading was completed on the stock exchange during the tax period in accordance with the criteria determined by the Government of the Republic of Kazakhstan;

      4) Excluded by the Law of the Republic of Kazakhstan dated 11.07.2022 № 135-VII (shall be enforced from 01.01.2023);
      5) Excluded by the Law of the Republic of Kazakhstan dated 11.07.2022 № 135-VII (shall be enforced from 01.01.2023);
      Subparagraph 6) is provided for in the wording of the Law of the Republic of Kazakhstan dated 12.12.2023 № 45-VIII (effective from 01.01.2030).

      6) is interest on government-issued securities, agency bonds and income from increase in value in case of sale of government-issued securities and agency bonds;

      7) is income from increase in value in case of sale through open bids at a stock exchange, operating in the territory of the Republic of Kazakhstan or a foreign stock exchange, of securities that are in the official lists of this stock exchange as of the day of sale;

      8) is income from increase in value in case of sale of shares issued by a legal entity or participatory interests in a legal entity or consortium, specified in subparagraph 6) of paragraph 1 of Article 644 of this Code, except for income of persons registered in a state with preferential taxation included in the list approved by the authorized body, unless otherwise provided for by subparagraph 7) of this paragraph, provided all of the following requirements are met:

      as of the day of sale of shares or participatory interests, a taxpayer has been holding these shares or participatory interests for more than three years;

      an issuing legal entity or a legal entity, whose participatory interest is being sold, or a participant in such a consortium, selling a participatory interest in such a consortium, is not a subsoil user;

      as of the day of such sale, the property of persons (a person) that are (is) subsoil users (a subsoil user) is not worth more than 50 percent of the value of assets of such an issuing legal entity or a legal entity, whose participatory interest is being sold, or total value of assets of participants in such a consortium, whose participatory interest is being sold.

      The period of the taxpayer’s ownership of shares or participatory interests, specified in part one of this subparagraph, shall also include the periods of ownership of shares or participatory interests by their previous owners if the taxpayer received such shares or participatory interests as a result of reorganization of their previous owners.

      For the purposes of this subparagraph, a subsoil user shall not be recognized as a subsoil user who is such solely because of the possession of the right to extract groundwater and (or) common minerals for his own needs, as well as a subsoil user who, during the twelve-month period preceding the first day of the month in which shares or participation interests, subsequent processing (after primary processing) of at least 70 percent of the mineral raw materials extracted during the specified period, including coal, at its own and (or) owned by a resident legal entity that is a related entity, production facilities located on the territory of the Republic of Kazakhstan.

      When determining the volume of mineral raw materials, including coal, for subsequent processing, it shall include raw materials:

      used in manufacturing products obtained as a result of any processing subsequent to primary processing;

      used in manufacturing products of primary processing for their further use in subsequent processing.

      In this case, the share of the property of persons (a person) that are (is) subsoil users (a subsoil user) in the value of assets of a legal entity or consortium, whose shares or participatory interests are being sold, is determined in accordance with Article 650 of this Code.

      9) is the amount of accumulated (accrued) interest on debt securities paid by resident buyers purchasing them;

      10) is income from transfer of fixed assets into financial lease under international financial lease agreements;

      11) is income from performing works, rendering services outside the Republic of Kazakhstan, except for income specified in subparagraphs 3), 4) and 5) of paragraph 1 of Article 644 of this Code;

      12) are payments related to the value adjustment in connection with the quality of sale of crude oil transported out of the Republic of Kazakhstan through a single pipeline system;

      13) was valid until 01.01.2020 in accordance with Law of the Republic of Kazakhstan № 121-VI dated 25.12.2017;
      14) was valid until 01.01.2020 in accordance with Law of the Republic of Kazakhstan № 121-VI dated 25.12.2017.
      Subparagraph 15) shall come into effect from 01.01.2020 to 01.01.2027 in accordance with the Law of the Republic of Kazakhstan dated 10.12.2020, № 382-VI.

      15) the amount of debt on a credit (loan) and (or) debt associated with a credit (loan), including penalties (fines, late fees), for which waiver of debt was carried out in the manner and on the conditions established by paragraph 2-1 of the Article 232 of this Code, including debt on remuneration accrued up to December 31, 2012, inclusive.

      16) was effective from 01.01.2020 to 01.01.2021 in accordance with the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI.
      Footnote. Article 645 as amended by the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VI (shall be enforced from 01.01.2019); dated 02.04.2019 № 241-VI (shall be enforced from 01.01.2018); dated December 10, 2020, № 382-VI (for the procedure of enacting refer to Article 2); dated 11.07.2022 №135-VII (shall be enforced from 01.01.2023); dated 12.21.2022 № 165-VII (effective after sixty calendar days after the date of its first official publication); dated 20.03.2023 № 213-VII (effective from 01.01.2024; dated12.12.2023 № 45-VIII (effective from 01.01.2024).

Article 646. Rates of income tax at source of payment

      Note!
      The introduced amendment to Sub-paragraph one of Paragraph 1 shall remain in force before 01.01.2029 in accordance with the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VI.

      1. Income of a non-resident from sources in the Republic of Kazakhstan is subject to taxation at the source of payment at the following rates, unless otherwise provided by paragraphs 2, 3, 4 and 5 of this article:

      1) 20 percent – regarding income specified in Article 644 of this Code, except for income indicated in subparagraphs 2) - 5) of this paragraph;

      2) 15 percent – regarding insurance premiums under risk insurance contracts;

      3) 5 percent - regarding insurance premiums under risk reinsurance contracts;

      4) 5 percent – regarding income from rendering international transportation services;

      5) 15 percent - income from increase in value, dividends, interest, royalties.

      2. Income of a person registered in a state with preferential taxation included in the list approved by the authorized body, defined in Article 644 of this Code, shall be subject to taxation at source of payment at a rate of 20 percent.

      Paragraph 3 shall remain in force before 01.01.2029 in accordance with the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VI.

      3. Income from increment of value in sale of shares issued by legal entities specified in Subparagraph 6) of Paragraph 1 of Article 293 of this Code, participatory interests in legal entities specified in Subparagraph 6) of Paragraph 1 of Article 293 of this Code, as well as dividends received from legal entities specified in Subparagraph 6) of Paragraph 1 of Article 293 of this Code shall be subject to taxation at the source of payment at a rate of 5 percent.

      4. Income of a non-resident in the form of dividends, with the exception of those paid to persons registered in a state with preferential taxation, included in the list approved by the authorized body, is subject to taxation at the rate of 10 percent, provided that the following conditions are met simultaneously:

      on the date of accrual of dividends, the taxpayer has held shares or participation interests on which dividends have been paid for more than three years;

      a resident legal entity paying dividends is not a subsoil user during the period for which dividends are paid;

      the property of persons (person) who are (is) subsoil users (subsoil user) in the value of the assets of a resident legal entity paying dividends, as of the date of payment of dividends, is no more than 50 percent.

      If a resident legal entity, with the exception of the legal entity specified in subparagraph 6) of paragraph 1 of Article 293 of this Code, which pays dividends, reduces the calculated corporate income tax by 100 percent on activities, including those carried out under an investment contract, which provides for such a reduction, the provisions of this paragraph shall apply in the following order:

      if the share of corporate income tax reduced by 100 percent in the total amount of the calculated corporate income tax on the whole for the resident legal entity paying dividends is 50 percent or more, then the provision of this paragraph shall not apply; if the share of the corporate income tax reduced by 100 percent in the total amount of the calculated corporate income tax on the whole for the resident legal entity paying dividends is less than 50 percent, then the provisions of this paragraph shall apply to the entire amount of dividends.

      The period of ownership of shares or participation interests by the taxpayer specified in part one of this paragraph is determined in aggregate, taking into account the periods of ownership by the previous owners of shares or participation interests, if such shares or participation interests were received by the taxpayer as a result of reorganization of the former owners or acquiring by one legal entity from another legal entity, provided that the founders (owners) of these legal entities are the same persons.

      The provisions of this paragraph shall apply only to income previously subject to corporate income tax and received from a resident legal entity in the form of:

      income payable on shares, including those that are the underlying assets of depositary receipts;

      parts of net income distributed by a resident legal entity between its founders, participants;

      income from the distribution of property upon liquidation of a resident legal entity or reduction of the authorized capital by proportionally reducing the amount of contributions of the founders, participants or by full or partial redemption of the shares of the founders, participants, as well as withdrawal by the founder, a member of the participation interest in the resident legal entity, with the exception of property made by the founder, participant as a contribution to the authorized capital.

      In this case, the share of property of persons (person) who are (are) subsoil users (subsoil user) in the value of assets of a resident legal entity paying dividends shall be determined in accordance with Article 650 of this Code.

      For the purposes of this paragraph, a subsoil user shall not be recognized as a subsoil user who is such solely because of the possession of the right to extract groundwater and (or) common minerals for his own needs.

      5. Income of a non-resident in the form of dividends paid by legal entities - subsoil users, with the exception of those paid to persons registered in a state with preferential taxation, included in the list approved by the authorized body, is subject to taxation at the rate of 10 percent, provided that the following conditions are met simultaneously:

      on the date of accrual of dividends, the non-resident taxpayer has held shares or participation interests on which dividends are paid for more than three years;

      within the twelve-month period preceding the first day of the month in which the dividends are accrued, the legal entity - subsoil user, which is a resident, paying dividends, carries out subsequent processing (after primary processing) of at least 70 percent of the mineral raw materials extracted during the specified period, including coal, on its own and (or) owned by a legal entity - a resident, which is a related entity, production facilities, located in the territory of the Republic of Kazakhstan. In the event that a legal entity - a subsoil user that is a resident, with the exception of the legal entity specified in subparagraph 6) of paragraph 1 of Article 293 of this Code, which pays dividends, reduces the calculated corporate income tax by 100 percent on activities, including those carried out as part of an investment contract under which such a reduction is stipulated, the provisions of this paragraph shall apply in the following order:

      if the share of corporate income tax reduced by 100 percent in the total amount of the calculated corporate income tax on the whole for the resident legal entity paying dividends is 50 percent or more, then the provision of this paragraph shall not apply; if the share of the corporate income tax reduced by 100 percent in the total amount of the calculated corporate income tax on the whole of the resident legal entity paying the dividends is less than 50 percent, then the provisions of this paragraph shall apply to the entire amount of dividends.

      The period of ownership of shares or participation interests by the taxpayer specified in part one of this paragraph is determined in aggregate, taking into account the periods of ownership of shares or participation interests by the previous owners, if such shares or participation interests were received by the taxpayer as a result of reorganization of the former owners.

      For the purposes of this paragraph, when determining the volume of mineral raw materials, including coal, sent for further processing, the following raw materials shall be taken into account:

      sent directly to the production of products resulting from any processing following primary processing;

      used in the production of primary processing products for the purpose of their further use in subsequent processing.

      The provisions of this paragraph shall apply only to income previously subject to corporate income tax and received from a resident legal entity in the form of:

      income payable on shares, including those that are the underlying assets of depositary receipts;

      parts of net income distributed by a resident legal entity between its founders, participants;

      income from the distribution of property upon liquidation of a resident legal entity or reduction of the authorized capital by proportionally reducing the amount of contributions of the founders, participants or by full or partial redemption of the shares of the founders, participants, also when the founder, participant withdraws the participation interest in the resident legal entity, except for property contributed by the founder, participant as a contribution to the authorized capital.

      At the same time, the share of property of persons (person) who are (is) subsoil users (subsoil user) in the value of assets of a resident legal entity paying dividends shall be determined in accordance with Article 650 of this Code.

      For the purposes of paragraph 4 of this article and this paragraph, income previously subject to corporate income tax is determined in the following order:

      taxable income reduced by the amount of income and expenses provided for in Article 288 of this Code, as well as by the amount of losses carried forward in accordance with Article 300 of this Code,

      minus

      the amount of corporate income tax calculated by multiplying the rate established by paragraph 1 or 2 of Article 313 of this Code and taxable income reduced by the amount of income and expenses provided for by Article 288 of this Code, as well as by the amount of losses carried forward in accordance with Article 300 of this Code.

      Income previously subject to corporate income tax shall be determined for each tax period for which dividends are distributed.

      At the same time, when determining income previously subject to corporate income tax, the amount of paid advance payments on corporate income tax shall not be taken into account.

      In cases of distribution and payment of dividends before the end of the tax period specified in Article 314 of its Code, the tax agent is not entitled to apply the provisions of paragraph 4 of this article and this paragraph.

      At the same time, after the end of the relevant tax period, if the conditions established by paragraph 4 of this article and this paragraph are met, the tax agent has the right to make changes and additions to the previously submitted tax reporting on corporate income tax withheld at the source of payment from the income of a non-resident, in the manner prescribed by Article 211 of this Code. In the event of an overpaid amount of corporate income tax, the tax agent has the right to offset and (or) return such an amount in the manner prescribed by paragraph 1 of Chapter 11 of this Code.

      Footnote. Article 646 as amended by the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VI (shall be enforced from 01.01.2019); dated 11.07.2022 №135-VII (shall be enforced from 01.01.2023).

Article 647. The order and time limits for transfer of corporate income tax at source of payment

      1. A tax agent shall transfer corporate income tax at source of payment, withheld from the non-resident’s income, to the state budget:

      1) with regard to amounts of income assessed and paid, except for the case specified in subparagraph 3) of this paragraph – within twenty five calendar days after the end of the month, in which income was paid, at the market exchange rate set on the last business day preceding the date of income payment;

      2) with regard to amounts of income assessed but unpaid, when allocating them to deductibles - within ten calendar days of the deadline set for submitting a corporate income tax declaration, at the market exchange rate set on the last business day preceding the last day of a taxable period, established in Article 314 of this Code in a corporate income tax declaration, for which the non-resident’s income was allocated to deductibles.

      The provisions of this subparagraph do not apply to interest on debt securities and deposits, the maturity dates for which come after expiration of ten calendar days of the deadline set for submitting a corporate income tax declaration. In this case, the provisions of subparagraph 1) of paragraph 1 of this article shall apply;

      3) in case of prepayment - within twenty-five calendar days after expiration of the month, in which the non-resident’s income was assessed within the amount of the prepayment made, at the market exchange rate set on the last business day preceding the day of income assessment.

      2. If the non-resident’s assessed income was allocated to deductibles in a corporate income tax declaration for the taxable period, established by Article 314 of this Code, but at the same time such income was paid to a non-resident after this period, a tax agent shall transfer income tax at source of payment to the budget within the time limits established by subparagraph 2) of paragraph 1 of this article.

      3. A tax agent shall transfer to the budget the amount of income tax from the non-resident’s income at source of payment at its location.

Article 648. Filing of tax returns

      A tax agent is obliged to submit the calculation of the corporate income tax withheld at source of payment from the non-resident’s income to the tax authority at the place of its location within the following time limits:

      1) for the first, second and third quarters – on or before the 15th day of the second month following the quarter, in which income was paid to a non-resident;

      2) for the fourth quarter – on or before March 31 of a year following a reporting taxable period established by Article 314 of this Code, in which income to a non-resident was paid and (or) for which income of a non-resident, assessed but unpaid, was allocated to deductibles.

Article 649. Features of filing tax returns

      A non-resident operating in the Republic of Kazakhstan through its structural unit, which does not result in the formation of a permanent establishment in accordance with an international treaty or paragraph 6 of Article 220 of this Code, shall submit a corporate income tax declaration to the tax authority at its location within the time limits established by Article 315 of this Code.

Article 650. Calculation, withholding and transfer of tax on income from increase in value when selling property located in the Republic of Kazakhstan and shares, participatory interests related to subsoil use in the Republic of Kazakhstan

      1. This article shall apply to the non-resident’s income from sources in the Republic of Kazakhstan from increase in value when selling:

      1) property located in the territory of the Republic of Kazakhstan, the right to which or transactions for which are subject to state registration in accordance with the laws of the Republic of Kazakhstan;

      2) property located in the territory of the Republic of Kazakhstan, subject to state registration in accordance with the laws of the Republic of Kazakhstan;

      3) shares issued by a resident and participatory interests in the authorized capital of a resident legal entity that is a subsoil user, or a consortium, whose participant (participants) is (are) a subsoil user (subsoil users);

      4) shares issued by a resident legal entity and participatory interests in the authorized capital of a resident legal entity or consortium, in case of non-compliance with the conditions established by subparagraph 8) of paragraph 9 of Article 645 or subparagraph 7) of Article 654 of this Code;

      5) shares issued by a non-resident legal entity and participatory interests in the authorized capital of a non-resident legal entity or a consortium, in case of non-compliance with the conditions established by subparagraph 8) of paragraph 9 of Article 645 or subparagraph 7) of Article 654 of this Code.

      In this case, an increase in value is determined as follows:

      1) as a positive difference between the property’s selling price and purchase price - when selling the property specified in subparagraphs 1) and 2) of this paragraph;

      2) in accordance with Article 228 of this Code - when selling shares and participatory interests.

      For the purposes of this subparagraph, a subsoil user is not recognized as a subsoil user only because of its right to extract groundwater and (or) common minerals for own use.

      2. For the purposes of this article and Articles 288, 341, 645 and 654 of this Code, the share of the subsoil user’s (subsoil users’) property in the value of the legal entity’s assets, as of the day of sale of shares (participatory interests) or dividend payment, is the ratio of the value (values) of the subsoil user’s (subsoil users’) property, whose shares or participatory interests in which are owned by a legal entity paying dividends or whose shares (participatory interests) are being sold, to the total value of assets of such a legal entity.

      For the purposes of this article and Articles 288, 341, 645 and 654 of this Code, the share of the subsoil user’s (subsoil users’) property in the total value of assets of consortium participants, as of the day of sale of participatory interests, is the ratio of the value (values) of the subsoil user’s (subsoil users’) property, whose shares or participatory interests in which are owned by consortium participants, participatory interests in which are being sold, to the total value of assets of such participants.

      The value of the subsoil user’s property (depending on its organizational and legal form) is the book value of:

      1) a participatory interest in such a subsoil user owned by a legal entity paying dividends, or shares (participatory interests) of which (in which) are being sold;

      2) shares issued by such a subsoil user owned by a legal entity paying dividends, or shares (participatory interests) of which (in which) are being sold.

      The total value of assets of a legal entity paying dividends or that, whose shares (participatory interests in which) are being sold, is the amount of the book value of all the assets of such a legal entity.

      The book value of assets is determined on the basis of the data of separate financial statements of a legal entity paying dividends or that, whose shares (participatory interests in which) are being sold, or the data of participants in a consortium, whose participatory interests are being sold, which are prepared and approved in accordance with the requirements of the legislation of the state of establishment of such a legal entity or a consortium:

      1) as of the date of payment of dividends or transfer of the right of ownership of shares (participatory interests) to a buyer;

      2) in case of no separate financial statements as of the date of payment of dividends or transfer of the right of ownership of shares (participatory interests) to a buyer - as of the last reporting date preceding the date of payment of dividends or transfer of the right of ownership of shares (participatory interests) to a buyer.

      3. The non-resident’s income, specified in paragraph 1 of this article, except for the income indicated in subparagraph 7) of paragraph 9 of Article 645 of this Code, shall be subject to income tax at source of payment at the rate established by Article 646 of this Code.

      4. Authorized state and local executive bodies, carrying out state regulation in the field of subsoil use within their competence in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, submit to the authorized body information on a transaction for the purchase and sale of securities, participatory interests, specified in subparagraphs 3), 4) and 5) of paragraph 1 of this article, indicating:

      1) the identification number and (or) its equivalent in the country of residence and the name of the legal entity and (or) the last name, first name, patronymic (if any) of an individual selling and purchasing the said shares (participatory interests);

      2) the purchase price of the said shares (participatory interests);

      3) the date of payment of income from the transaction;

      4) information on the buyer’s previous activity, including the list of states, in which it has been operating within the last three years preceding the year of the transaction;

      5) information on the affiliation of the person, selling the property, with other persons (the amount of direct or indirect participation).

      5. Within three business days of the day of receipt of information from authorized state and local executive bodies carrying out state regulation in the field of subsoil use within their competence in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, the authorized body submits it to the tax authority at the location of a legal entity entitled to subsoil use in the Republic of Kazakhstan, specified in subparagraphs 3), 4) and 5) of paragraph 1 of part one of this article, concurrently notifying a tax authority vertically subordinated to it.

      6. Within five business days of the day of receipt of the information, specified in paragraph 4 of this article, the tax authority at the location of a legal entity entitled to subsoil use in the Republic of Kazakhstan shall send to such a legal entity information on the acquirer of shares (participatory interests) and on the purchase price of such shares (participatory interests).

      7. A person selling shares, participatory interests, immovable property is required to produce a copy of a document confirming the purchase (contribution) price to the buyer that is a tax agent.

      In case of failure to submit to the tax agent a document confirming the purchase (contribution) price, the selling price shall be subject to income tax at source of payment.

      8. The obligation and responsibility for calculating, withholding and transferring income tax at source of payment to the budget are imposed on a tax agent paying income.

      In this case, a non-resident legal entity is recognized as a tax agent, regardless of whether or not it has a permanent establishment in the Republic of Kazakhstan, as well as a structural unit, whose activity does not result in the formation of a permanent establishment in accordance with the provisions of this Code or an international treaty.

      9. A non-resident who is a tax agent is subject to mandatory registration.

      Therewith, a non-resident legal entity that is a tax agent is subject to registration as a taxpayer with a tax authority in the manner prescribed by Article 76 of this Code.

      10. Income tax at source of payment is withheld by a tax agent when paying income to a non-resident, regardless of the form and place of income payment.

      11. A non-resident receiving income in the form of an increase in value, specified in paragraph 1 of this article, from a person that is not a tax agent shall calculate the income tax on its own by applying the rate established by Article 646 of this Code to the amount of such income.

      12. A tax agent shall transfer the income tax amount to the budget within the time limits established by Article 647 of this Code.

      The income tax, calculated in accordance with paragraph 11 of this article, shall be transferred to the budget within ten calendar days of the deadline set for filing tax returns.

      Tax returns on the income tax withheld at source of payment from non-residents’ income are filed by a tax agent to the tax authority at the place of its registration in the Republic of Kazakhstan within the time limits established by Articles 648 and 657 of this Code.

      Non-residents, calculating income tax in accordance with paragraph 11 of this article, shall submit an income tax declaration within the time limits established by Articles 315 or 659 of this Code.

      13. A resident legal entity that is a subsoil user may pay income tax with the funds of a tax agent (taxpayer). At the same time, income tax shall be transferred to the budget by such a resident legal entity within 25 calendar days of the end of the month, in which the income tax amount is received from the tax agent (taxpayer). Tax returns on income tax withheld at source of payment from the non-resident’s income are filed by such a resident legal entity on or before the 15th day of the second month following the quarter, in which the income tax amount was received from the tax agent (taxpayer), to the tax authority at the location of the resident legal entity in the Republic of Kazakhstan.

      The income tax amount transferred by a tax agent (taxpayer) to a resident legal entity that is a subsoil user specified in subparagraphs 3), 4) and 5) of part one of paragraph 1 of this article shall not be recognized as income of such a resident legal entity.

      14. If a tax agent (taxpayer) fails to apply the provisions of paragraphs 12 and 13 of this article, a resident legal entity that is a subsoil user has the right to pay income tax on income from increase in value for a non-resident with its own funds within twenty five calendar days of the end of the month, in which the information specified in paragraph 6 of this article is received.

      In case of payment of income tax in accordance with this paragraph, the resident legal entity, specified in subparagraphs 3), 4) and 5) of part one of paragraph 1 of this article, is required to file tax returns on income tax withheld at source of payment from the non-resident’s income to the tax authority at its location on or before the 15th day of the second month following the quarter, in which the information specified in paragraph 6 of this article is received.

      At the same time, the tax amount paid for a non-resident is not subject to deduction when determining the taxable income of a legal entity that is a subsoil user.

      15. If a tax agent (taxpayer), a resident legal entity that is a subsoil user specified in subparagraphs 3), 4) and 5) of part one of paragraph 1 of this article, apply the provisions of paragraphs 10, 12, 13 and 14 of this article, it is the duty of a resident legal entity that is a subsoil user to fulfill this obligation in the manner specified in Chapters 13 and 14 of this Code.

      Footnote. Article 650 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall come into effect from 01.01.2021).

Chapter 73. THE ORDER FOR TAXATION OF INCOME OF A NON-RESIDENT LEGAL ENTITY OPERATING IN THE REPUBLIC OF KAZAKHSTAN THROUGH A PERMANENT ESTABLISHMENT

Article 651. Identification of taxable income

      1. Unless otherwise established by this article and Article 653 of this Code, the identification of taxable income, the calculation and payment of corporate income tax on the income of a permanent establishment of a non-resident legal entity shall be made in accordance with the provisions of this article and Articles 224-293, 299-315 of this Code.

      2. The total annual income of a permanent establishment of a non-resident legal entity consists of the following types of income from the activity of such a permanent establishment (to be) received from the date of commencement of its activity in the Republic of Kazakhstan:

      1) income from sources in the Republic of Kazakhstan provided for by paragraph 1 of Article 644 of this Code;

      2) income specified in paragraph 1 of Article 226 of this Code, not included in subparagraph 1) of part one of this paragraph;

      3) income from sources outside the Republic of Kazakhstan, including that received through employees or other hired personnel;

      4) income of a non-resident legal entity, including income of its structural units in other states, received from carrying out activity in the Republic of Kazakhstan, which is similar to or of the same kind of that carried out through the permanent establishment of this non-resident legal entity in the Republic of Kazakhstan.

      The total annual income of a permanent establishment of a non-resident legal entity shall not include:

      1) income identified in subparagraphs 3) and 4) of paragraph 2 of Article 644 of this Code;

      2) excess of the amount of the positive exchange rate difference over the amount of the negative exchange rate difference arising in accordance with international financial reporting standards and the legislation of the Republic of Kazakhstan on accounting and financial reporting for the obligations of a permanent establishment of a non-resident legal entity to its head office or other structural units of such a resident legal entity.

      3. If a non-resident carries out entrepreneurial activity both in and outside the Republic of Kazakhstan within the framework of one and the same project or related projects performed together with its permanent establishment in the Republic of Kazakhstan, the income of such a permanent establishment is the income it could receive if it were an independent and separate legal entity, engaged in the same or similar activity under the same or similar conditions, and acted independently of the resident legal entity, whose permanent establishment it is.

      4. If the goods produced by a permanent establishment of a non-resident legal entity in the Republic of Kazakhstan are sold by another structural unit of the non-resident legal entity located outside the Republic of Kazakhstan, the income of such a permanent establishment of a non-resident legal entity is recognized as income that it could receive if it were an independent and separate legal entity, engaged in the same or similar activity under the same or similar conditions, and acted independently of the non-resident legal entity, whose permanent establishment it is.

      5. For the purposes of applying this article, the income of a permanent establishment of a non-resident legal entity shall be determined with account of the norms of the legislation of the Republic of Kazakhstan on transfer pricing.

      6. Expenses directly related to the receipt of income from activity in the Republic of Kazakhstan through a permanent establishment shall be allocated to deductibles, regardless of that whether they were incurred in or outside the Republic of Kazakhstan, except for expenses not subject to deduction in accordance with this Code, and expenses aimed at obtaining income defined in subparagraphs 3) and 4) of paragraph 2 of Article 644 of this Code.

      7. A non-resident legal entity shall not be entitled to allocate to deductibles of its permanent establishment the amounts presented to the permanent establishment in the form of:

      1) royalties, fees, charges and other payments for the use or granting of the right to use the property or intellectual property of this non-resident legal entity;

      2) income from services rendered by the non-resident legal entity to the permanent establishment;

      3) interest on loans granted by this non-resident legal entity to the permanent establishment;

      4) expenses not related to the receipt of income from the activity of the non-resident legal entity through the permanent establishment in the Republic of Kazakhstan;

      5) expenses without supporting documents;

      6) managerial and general administrative expenses of the non-resident legal entity specified in paragraph 2 of Article 662 of this Code, not related to carrying out its activity in the Republic of Kazakhstan through its permanent establishment.

      8. It is not allowed to allocate to deductibles of a permanent establishment of a non-resident legal entity the excess of the amount of the negative exchange rate difference over the amount of the positive exchange rate difference arising in accordance with international financial reporting standards and the legislation of the Republic of Kazakhstan on accounting and financial reporting for obligations of the permanent establishment of the non-resident legal entity to its head office or other structural units of such a resident legal entity.

Article 652. The order for taxation of net income

      1. The net income of a non-resident legal entity from activity in the Republic of Kazakhstan through a permanent establishment is subject to corporate income tax on net income at a rate of 15 percent.

      The order for determining net income is as follows:

      taxable income reduced by the amount of income and expenses provided for by Article 288 of this Code, and also by the amount of losses carried forward in accordance with Article 300 of this Code

      minus

      the corporate income tax amount calculated by multiplying the rate, established by paragraph 1 or paragraph 2 of Article 313 of this Code, and the taxable income, reduced by the amount of income and expenses provided for in Article 288 of this Code, and also by the amount of losses carried forward in accordance with Article 300 of this Code.

      2. The calculated corporate income tax amount is indicated in a corporate income tax declaration.

      3. A non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment shall pay corporate income tax on net income to the budget at the location of the permanent establishment within ten calendar days of the deadline set for submitting a corporate income tax declaration.

Article 653. Taxation of income in individual cases

      1. A tax agent, paying income from performing works, rendering services in the territory of the Republic of Kazakhstan, and also income indicated in subparagraph 4) of part one of paragraph 2 and paragraph 3 of Article 651 of this Code, calculates, withholds and transfers corporate income tax on the specified income without deductions at a rate of 20 percent, provided all of the following requirements are met:

      1) there is no contract concluded with a structural unit of a non-resident legal entity, a permanent establishment of a non-resident legal entity without opening a branch or representative office;

      2) there is no invoice for sold goods, works, services issued by a branch, representative office of a non-resident legal entity, permanent establishment of a non-resident legal entity without opening a branch or representative office.

      The corporate income tax at source of payment, withheld by a tax agent from the income of a non-resident legal entity, shall be applied against tax obligations of the permanent establishment of the specified non-resident legal entity.

      At the same time, a non-resident legal entity operating in the Republic of Kazakhstan through its permanent establishment calculates corporate income tax retrospectively in accordance with Articles 651 and 652 of this Code, starting from the date of commencement of its entrepreneurial activity that resulted in the formation of its permanent establishment, and submits a corporate income tax declaration to the tax authority at the location of such a permanent establishment, including the said income.

      The corporate income tax amount calculated by a non-resident legal entity operating in the Republic of Kazakhstan through its permanent establishment is reduced by the amount of corporate income tax withheld at source of payment from the income of such a non-resident legal entity in accordance with this paragraph. The reduction is allowed given documents confirming the withholding of the tax by the tax agent.

      The positive difference between the amount of corporate income tax withheld at source of payment from the income of a non-resident legal entity in accordance with this paragraph and the amount of corporate income tax calculated by a non-resident legal entity operating in the Republic of Kazakhstan through its permanent establishment is carried forward to the coming ten taxable periods inclusive, and sequentially reduces the corporate income tax amounts, payable to the budget, for these taxable periods.

      2. The income of a non-resident legal entity received from its activity in the Republic of Kazakhstan through its permanent establishment not registered with tax authorities as a taxpayer in violation of the requirements of Article 76 of this Code shall be subject to corporate income tax at source of payment without deductions at a rate of 20 percent.

      A non-resident legal entity operating through its permanent establishment registered with the tax authorities as a taxpayer and failing to observe the time limits established by Article 76 of this Code is required to indicate, in its initial declarations for relevant types of taxes, taxable and tax-related items that have arisen retrospectively from the date of commencement of its entrepreneurial activity, which resulted in the formation of the permanent establishment, to calculate and fulfill the arisen tax obligations for the payment of taxes, except for the tax agent’s tax obligations.

      At the same time, the corporate income tax amount, calculated by such a non-resident legal entity from the date of commencement of entrepreneurial activity until the date of its registration with the tax authority, is reduced by the amount of corporate income tax withheld at source of payment in accordance with this paragraph on the income of such a non-resident legal entity for the specified period.

      The reduction is made given documents confirming the withholding of the tax by the tax agent.

Chapter 74. THE ORDER FOR TAXATION OF INCOME OF NON-RESIDENT INDIVIDUALS

Article 654. Income of a non-resident individual exempted from taxation

      The income of a non-resident individual exempted from taxation is as follows:

      1) payments related to the supply of goods to the territory of the Republic of Kazakhstan as part of the foreign trade activity, except for services rendered in the territory of the Republic of Kazakhstan under a contract for this foreign trade activity;

      2) the amount of accumulated (accrued) interest on debt securities in case of their purchase, which is paid by resident buyers;

      3) dividends and remuneration on securities that are on the date of accrual of such dividends and remuneration in the official list of stock exchanges operating in the territory of the Republic of Kazakhstan;

      In this case, the provision of part one of this subparagraph shall apply to dividends and remunerations accrued on securities on which trading was completed on the exchange during the calendar year in accordance with the criteria determined by the Government of the Republic of Kazakhstan;

      4) Excluded by the Law of the Republic of Kazakhstan dated 11.07.2022 №135-VII (shall be enforced from 01.01.2023).

      5) remuneration on agency bonds and income from the increase in value when selling agency bonds;

      6) income from increase in value in case of sale through open bids at a stock exchange, operating in the territory of the Republic of Kazakhstan or a foreign stock exchange, of securities that are in the official lists of this stock exchange as of the day of sale;

      7) income from increase in value in case of sale of shares issued by a legal entity or participatory interests in a legal entity or consortium, established in the Republic of Kazakhstan, specified in subparagraph 6) of paragraph 1 of Article 644 of this Code, except for income of a person that is a resident of a state with preferential taxation included in the list approved by the authorized body, unless otherwise provided for by subparagraph 6) of this paragraph, provided all of the following requirements are met:

      as of the day of sale of shares or participatory interests, a taxpayer has been holding these shares or participatory interests for more than three years;

      an issuing legal entity or a legal entity, whose participatory interest is being sold, or a participant in such a consortium, selling a participatory interest in such a consortium, is not a subsoil user;

      as of the day of such sale, the property of persons (a person) that are (is) subsoil users (a subsoil user) is not worth more than 50 percent of the value of assets of such an issuing legal entity or a legal entity, whose participatory interest is being sold, or total value of assets of participants in such a consortium, whose participatory interest is being sold.

      For the purposes of this subparagraph, a subsoil user is not recognized as a subsoil user only because of its right to extract groundwater and (or) common minerals for own use.

      In this case, the share of the property of persons (a person) that are (is) subsoil users (a subsoil user) in the value of assets of a legal entity or consortium, whose shares or participatory interests are being sold, is determined in accordance with Article 650 of this Code.

      8) income from performing works and rendering services outside the Republic of Kazakhstan, except for the income specified in subparagraphs 3), 4) and 5) of paragraph 1 of Article 644 of this Code;

      9) payments made with the grant funds within the framework of an intergovernmental agreement, to which the Republic of Kazakhstan is a party, aimed at supporting (providing assistance to) low-income citizens in the Republic of Kazakhstan;

      10) material benefit actually generated by the autonomous educational organization, specified in paragraph 1 of Article 291 of this Code, in the form of payment (compensation) of living expenses, medical insurance, travel by air from a place of residence outside the Republic of Kazakhstan to the place of activity in the Republic of Kazakhstan and back, received by a non-resident individual:

      that is an employee of such an autonomous educational organization;

      carrying out activity in the Republic of Kazakhstan on performing works, rendering services to such an autonomous educational organization;

      that is an employee of a non-resident legal entity performing works, rendering services to such an autonomous educational organization and who performs such works and renders such services on his/her own;

      11) was valid until 01.01.2020 in accordance with Law of the Republic of Kazakhstan № 121-VI dated 25.12.2017;
      12) was valid until 01.01.2020 in accordance with Law of the Republic of Kazakhstan № 121-VI dated 25.12.2017;
      Subparagraph 13) effective from 01.01.2020 to 01.01.2027 in accordance with the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI.

      13) the amount of debt on a credit (loan) for which waiver of debt was carried out in the manner and on the conditions established by paragraph 2-1 of Article 232 of this Code, including the debt on interest on such loans accrued up to December 31, 2012, inclusive.

      Footnote. Article 654 as amended by the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VI (shall be enforced from 01.01.2019); dated December 10, 2020, № 382-VI (refer to Article 2 for the procedure of enacting); dated 11.07.2022 №135-VII (shall be enforced from 01.01.2023); dated 12.12.2023 № 45-VIII (effective from 01.01.2024).

Article 655. The order for calculating, withholding and transferring an individual income tax on income subject to taxation at source of payment

      1. Income of a non-resident individual from sources in the Republic of Kazakhstan, except for income specified in paragraph 1 of Article 656 of this Code, is subject to individual income tax at source of payment at the rates, specified in Article 646 of this Code, without tax deductions, unless otherwise established by this article.

      For the purposes of this article, the increase in value in the sale of securities and participatory interests is determined in accordance with Article 228 of this Code.

      2. Notwithstanding the provisions of this article, the calculation, withholding and transfer of individual income tax at source of payment to the budget on the income of a non-resident individual, specified in paragraph 1 of Article 650 of this Code, shall be made in the manner specified in Article 650 of this Code.

      3. A tax agent calculates individual income tax on income subject to taxation at source of payment with account of the provisions of paragraph 2 of Article 319 of this Code without tax deductions by applying the rate, set in paragraph 1 of Article 320 of this Code, to the amount of the following types of income of a non-resident individual, including the income defined in paragraph 1 of Article 322 of this Code, such as:

      that from activity in the Republic of Kazakhstan under an employment agreement (contract)concluded with a resident or non-resident that are employers;

      that from activity in the Republic of Kazakhstan in the form of material benefits received from an employer;

      director’s fees and (or) other payments to members of the management body (the board of directors or other body) received by these persons in connection with the performance of managerial duties imposed on them with respect to a resident, regardless of the place of actual performance of such duties;

      allowances paid to him/her in connection with residing in the Republic of Kazakhstan by a resident or non-resident who are employers;

      insurance payments to non-resident individuals under a pension annuity agreement;

      pension payments made by a resident accumulation pension fund.

      4. A tax agent calculates and withholds individual income tax on income subject to taxation at source of payment not later than the day of payment of income to a non-resident individual, except for the case specified in paragraph 7 of this article.

      A tax agent withholds individual income tax at source of payment, regardless of the form and place of payment of income to a non-resident individual.

      5. The transfer of individual income tax from the income of a non-resident individual subject to taxation at the source of payment to the budget shall be made by the tax agent at the location no later than the 25th day of the month following the month in which the tax is subject to withholding.

      6. When paying income in foreign currency, the amount of income taxed at source of payment shall be recalculated in tenge using the market exchange rate set on the last business day preceding the date of income payment.

      7. In case of provision of foreign employees by a non-resident whose activity does not result in the formation a permanent establishment in the Republic of Kazakhstan in accordance with the provisions of paragraph 7 of Article 220 of this Code, the income of such employees from their activity in the Republic of Kazakhstan is subject to individual income tax at source of payment.

      In this case, an item subject to individual income tax is the income of a non-resident individual, including other material benefits received by such a person in connection with his/her activity in the Republic of Kazakhstan.

      If such employees receive income from a non-resident, the tax base, for the purposes of calculating the individual income tax, is determined by the tax agent on the basis of documents submitted by a non-resident in accordance with paragraph 7 of Article 220 of this Code.

      Individual income tax at source of payment from the income of foreign employees shall be withheld by a tax agent when paying income to a non-resident legal entity from services for providing foreign employees.

      A tax agent calculates individual income tax withheld at source of payment by applying the rate, set in paragraph 1 of Article 320 of this Code, to the amount of income of foreign employees, determined in accordance with this paragraph, with account of the provisions of paragraph 2 of Article 319 of this Code, without tax deductions.

      A tax agent is obliged to transfer the amounts of the individual income tax withheld at source of payment at the place of its location prior to the 25th day of a month following the month, in which the tax shall be withheld.

      8. The following persons, who pay income to a non-resident and are recognized as tax agents, are responsible for calculating, withholding and transferring individual income tax at source of payment to the budget:

      1) an individual entrepreneur;

      2) a non-resident legal entity operating in the Republic of Kazakhstan through its structural unit.

      In this case, a non-resident legal entity is recognized as a tax agent from the date of its structural unit’s registration with tax authorities of the Republic of Kazakhstan;

      3) a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment without opening a structural unit.

      In this case, a non-resident legal entity is recognized as a tax agent from the date of registration of its permanent establishment without opening a structural unit with tax authorities of the Republic of Kazakhstan;

      4) a resident legal entity, including the issuer of the underlying asset of depositary receipts.

      For the purposes of this Chapter, by its decision, a resident legal entity has the right to recognize its structural unit as a tax agent for individual income tax withheld at source of payment with regard to income taxable at source of payment, which is (to be) paid by such a structural unit in the manner specified in Article 353 of this Code;

      5) a legal entity, including a non-resident one, operating in the Republic of Kazakhstan through a permanent establishment, to which foreign employees were provided by a non-resident, whose activity does not result in the formation of a permanent establishment in accordance with the provisions of paragraph 7 of Article 220 of this Code;

      6) a non-resident legal entity acquiring property, specified in subparagraph 5) of part one of paragraph 1 of Article 650 of this Code, in case of failure to observe the conditions established by subparagraph 7) of Article 654 of this Code.

      9. A tax agent is considered to have performed its duty to withhold and transfer individual income tax at source of payment, after the amount of individual income tax calculated from the non-resident individual’s income in accordance with the provisions of this Code was paid by it with its own funds without withholding the tax.

      Footnote. Article 655 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall come into effect from 01.01.2021); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 656. The order of taxation of income of foreigners and stateless persons sent to the Republic of Kazakhstan by a non-resident legal entity not registered as a taxpayer of the Republic of Kazakhstan

      Footnote. The title of Article 656 as amended by Law of the Republic of Kazakhstan № 272-VI dated 25.11.2019 (shall be enforced since 01.01.2018).

      1. The taxation procedure established by this article shall apply to the income of foreigners and stateless persons sent to the Republic of Kazakhstan by a non-resident legal entity not registered as a taxpayer of the Republic of Kazakhstan, including income, determined by Article 322 of this Code, received (to be received):

      from activities in the Republic of Kazakhstan under an employment contract (agreement, contract) concluded with such a non-resident legal entity that is an employer;

      from activities in the Republic of Kazakhstan under an agreement (contract) of a civil nature concluded with such a non-resident legal entity;

      from activities in the Republic of Kazakhstan in the form of material benefits received from a person who is not an employer;

      allowances paid in connection with the residence in the Republic of Kazakhstan by such a non-resident legal entity.

      For the purposes of this article, a non-resident legal entity not registered as a taxpayer of the Republic of Kazakhstan shall also be recognized as a non-resident legal entity registered as a taxpayer of the Republic of Kazakhstan in connection with the opening of a current account in resident banks and (or) in connection with the occurrence of obligations in accordance with article 650 of this Code.

      The provisions of this article shall apply to the income of a foreigner or stateless person referred to in this article, sent to the Republic of Kazakhstan, unless otherwise established by paragraph 7 of Article 655 of this Code, provided that the following conditions are met:

      1) a foreigner or stateless person is an employee and (or) a contractor (subcontractor) of a non-resident legal entity that is not registered as a taxpayer of the Republic of Kazakhstan, or an employee of a contractor (subcontractor) of the specified non-resident legal entity;

      2) a foreigner or stateless person is recognized as permanently residing in the Republic of Kazakhstan in accordance with paragraph 2 of Article 217 of this Code.

      In this case, if a foreigner or stateless person is not recognized as permanently residing in the Republic of Kazakhstan in accordance with paragraph 2 of Article 217 of this Code, then income from activities in the Republic of Kazakhstan in the form of material benefits received from a person who is not an employer shall be subject to taxation according to the rate established by Article 646 of this Code.

      2. The obligation and responsibility for calculating, withholding and transferring individual income tax at source of payment to the budget from the income of a foreigner or a stateless person specified in paragraph 1 of this article are imposed on a person (including a non-resident operating through a permanent establishment) for whom works are performed, services are rendered by a non-resident legal entity. Such a person is recognized as a tax agent.

      3. The calculation of individual income tax shall be made by a tax agent from the income of a foreigner or stateless person specified in a document submitted by a non-resident in accordance with this paragraph, without tax deductions at the rate established by Article 320 of this Code. In this case, a non-resident legal entity shall be obliged to submit to the tax agent:

      notarized copies of an individual labor agreement (contract) and (or) a civil law agreement concluded with a foreigner or stateless person sent to the Republic of Kazakhstan;

      another document containing information about the income of an individual received from employment under an employment contract and (or) a civil law contract concluded with such a non-resident.

      If the tax agent fails to submit the documents specified in this paragraph, individual income tax at the source of payment shall be subject to income in the amount of 80 percent of the amount of income payable to a non-resident legal entity for work performed, services rendered, which is distributed in equal shares to all foreigners and stateless persons.

      In this case, the income specified in this paragraph shall be reduced by the amount:

      the income specified in the documents specified in this paragraph, if submitted;

      income from activities in the Republic of Kazakhstan in the form of material benefits received from a person who is not an employer, if such income is provided for by the terms of an agreement (contract, agreement).

      4. A tax agent calculates and withholds individual income tax at source of payment not later than the day of payment of income to a non-resident legal entity regardless of the form and place of income payment.

      5. A tax agent transfers individual income tax on the income of a foreigner or stateless person to the budget at the place of its location prior to the 25th day of a month following the month, in which the tax is to be withheld in accordance with paragraph 4 of this article.

      6. When paying income in foreign currency, the amount of income taxable at the source of payment shall be recalculated in tenge using the market exchange rate determined on the last business day preceding the date of income payment.

      Footnote. Article 656 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced from 01.01.2018); № 272-VI dated November 25, 2019 (see Art. 3 for the enactment procedure); dated 10.12.2020 № 382-VI (shall come into effect from 01.01.2018).

Article 657. Submission of individual income tax declaration and social tax declaration

      A tax agent submits an individual income tax declaration and a social tax declaration to the tax authority at the place of tax payment on a quarterly basis, on or before the 15th day of the second month following the quarter, which includes reporting taxable periods.

Article 658. The order for calculation and payment of individual income tax on income of a non-resident individual in individual cases

      1. The provisions of this article shall apply to the income of a non-resident individual received from sources in the Republic of Kazakhstan from a person that is not a tax agent in accordance with the provisions of this Code.

      2. Unless otherwise established by this article, the calculation of individual income tax on income of a non-resident individual, received from sources in the Republic of Kazakhstan from a person who is not a tax agent in accordance with the provisions of this Code, shall be made by applying the rate established by Article 646 of this Code to the assessed amount of income without tax deductions.

      3. Unless otherwise established by this article, a non-resident individual shall pay individual income tax on his/her own within ten calendar days of the deadline set for submitting an individual income tax declaration for a taxable period.

      4. Individual income tax on income of a non-resident individual, specified in paragraph 1 of Article 650 of this Code, shall be calculated and withheld in the manner prescribed by Article 650 of this Code.

      5. With regard to income (to be) received under employment contracts concluded in accordance with the labor legislation of the Republic of Kazakhstan on the basis of a permit to a migrant worker, non-resident migrant workers shall make a prepayment of individual income tax within a taxable period.

      A prepayment of individual income tax is calculated in the amount of 2 monthly calculation indices established by the law on the national budget and effective as of January 1 of a relevant financial year, for each month of performance of works, rendering of services of the relevant period specified by a non-resident migrant worker in his/her application for obtaining (extending) a permit to a migrant worker.

      A non-resident migrant worker shall make a prepayment of individual income tax at the place of his/her residence prior to the receipt (extension) of the permit to a migrant worker.

      With respect to income indicated in this paragraph, at the end of a taxable period, non-resident migrant workers shall calculate the amount of individual income tax by applying the rate established by paragraph 1 of Article 320 of this Code to the taxable amount of income.

      The taxable amount of income shall be defined as the amount of income (to be received) from performing works, rendering services, reduced by the amount of 12 times of the monthly calculation indicator, established by the law on the republican budget and effective as of January 1 of a relevant financial year, calculated for each month of performance of works, rendering of services of the relevant period specified in the permit to a migrant worker.

      The amount of prepayments made by a non-resident migrant worker to the budget within a taxable period is applied against individual income tax calculated for a reporting taxable period.

      If the amount of prepayments of individual income tax made within a taxable period exceeds the amount of individual income tax calculated for a reporting taxable period, the amount of such excess is not deemed to be the amount of overpaid individual income tax and is not subject to refund or offset.

      If the amount of prepayments of individual income tax made within a taxable period is less than the amount of individual income tax calculated for a reporting taxable period, it is necessary to show the calculation of individual income tax in an individual income tax declaration, and a non-resident migrant worker pays individual income tax according to the declaration pursuant to the results of a taxable period at the place of his/her stay within ten calendar days of the deadline set for submitting an individual income tax declaration, provided for by Article 659 of this Code.

      Footnote. Article 658 as amended by the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VI (shall be enforced from 01.01.2019).

Article 659. Submission of individual income tax declaration

      Unless otherwise established by this article, an individual income tax declaration is submitted to the tax authority at the place of stay (residence) of a taxpayer on or before March 31 of a year following a reporting taxable period by a non-resident individual receiving income from sources in the Republic of Kazakhstan that is subject to self-assessment by an individual in accordance with this Code.

      In case of departure from the Republic of Kazakhstan within a current taxable period without subsequent entry into the Republic of Kazakhstan before March 31 of a year following a current taxable period, a non-resident individual may submit an individual income tax declaration and pay individual income tax within the current taxable period. In this case, the individual income tax declaration is submitted for a period running from the beginning of the current taxable period until the date of such a person’s departure from the Republic of Kazakhstan.

      An individual income tax declaration is submitted by non-resident migrant workers that received the income, indicated in subparagraph 21) of paragraph 1 of Article 644 of this Code, in case of excess of the amount of individual income tax calculated for a reporting taxable period over the amount of prepayments of individual income tax, to the tax authority at the place of their stay on or before March 31 of a year following a reporting taxable period.

      At the same time, if a non-resident migrant worker that received income, indicated in subparagraph 21) of paragraph 1 of Article 644, leaves the territory of the Republic of Kazakhstan within a taxable period, the individual income tax declaration (declarations) is (are) submitted before the date of such a person’s departure from the Republic of Kazakhstan.

Chapter 75. SPECIAL PROVISIONS ON INTERNATIONAL TREATIES REGULATING THE AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF TAX EVASION

Article 660. Conditions of application of an international treaty

      1. The provisions of an international treaty regulating the avoidance of double taxation and prevention of tax evasion, to which the Republic of Kazakhstan is a party (hereinafter referred to as an international treaty), shall apply to persons who are residents of one of or both states that have entered into such a treaty.

      2. The provisions of paragraph 1 of this article shall not apply to a resident of a state, with which an international treaty is concluded, if this resident uses the provisions of this international treaty in the interests of another person who is not a resident of the state, with which an international treaty is concluded.

Article 661. The order for applying an international treaty

      The provisions of an international treaty are applied in the manner prescribed by this Code and a relevant international treaty.

Article 662. The order for recognizing managerial and general administrative expenses of a non-resident legal entity as deductibles for the purposes of taxation of income from sources in the Republic of Kazakhstan

      1. If the provisions of an international treaty allow recognizing managerial and general administrative expenses of a non-resident legal entity as deductibles (hereinafter referred to as allocable expenses of a non-resident legal entity) when determining taxable income of a non-resident legal entity from activity in the Republic of Kazakhstan through its permanent establishment, the amount of such expenses shall be determined by such a non-resident legal entity using one of the following methods of its choice:

      1) the method of proportional distribution of expenses;

      2) the method of immediate (direct) allocation of expenses to deductibles.

      For the purposes of this article and Articles 663, 664 and 665 of this Code, allocable expenses of a legal entity are recognized as managerial and general administrative expenses of a non-resident legal entity related to the performance of its activity in the Republic of Kazakhstan through a permanent establishment that are actually incurred both in and outside the Republic of Kazakhstan.

      At the same time, the expenses of a non-resident legal entity shall not include:

      managerial and general administrative expenses incurred directly by a structural unit of a non-resident legal entity, whose activity resulted in the formation of a permanent establishment in the Republic of Kazakhstan, or a permanent establishment of a non-resident legal entity without opening a structural unit in the Republic of Kazakhstan, which are recognized as deductibles in accordance with Articles 242 - 273 of this Code (hereinafter referred to as managerial and general administrative expenses of a permanent establishment in the Republic of Kazakhstan);

      managerial and general administrative expenses incurred directly by structural units or permanent establishments of a non-resident legal entity in other countries, not related to the activity of a permanent establishment registered as a taxpayer in the Republic of Kazakhstan (hereinafter referred to as managerial and general administrative expenses of permanent establishments in other countries);

      managerial and general administrative expenses of a non-resident legal entity that are not related to the activity of a permanent establishment registered in the Republic of Kazakhstan.

      2. Managerial and general administrative expenses are expenses related to the management of an organization, labor remuneration of managerial staff, not related to manufacturing process.

      3. Within a reporting taxable period, a non-resident legal entity shall choose and use only one method of recognizing allocable expenses of a non-resident legal entity as deductibles of its permanent establishment.

      The method used by a non-resident legal entity to recognize allocable expenses as deductibles is indicated in an annex to a corporate income tax declaration containing information on managerial and general administrative expenses of a non-resident legal entity recognized as deductibles.

      4. A permanent establishment in the Republic of Kazakhstan recognizes allocable expenses of a non-resident legal entity as deductibles in case of:

      1) compliance with the provisions of an international treaty;

      2) presence of documents specified in paragraph 3 of Article 663 or paragraph 3 of Article 665 of this Code;

      3) presence of a document confirming the residency of a non-resident legal entity.

      5. If the documents, specified in subparagraph 2) of paragraph 4 of this article, are drawn up in a foreign language, it is mandatory to have such documents translated into Kazakh or Russian and notarized in the manner prescribed by the legislation of the Republic of Kazakhstan.

      6. A document confirming the residency shall be submitted by a non-resident legal entity to a relevant tax authority within the time limits established for submitting a corporate income tax declaration.

Article 663. Method of proportional distribution of expenses

      1. When using the method of proportional distribution, the amount of allocable expenses of a non-resident legal entity that are recognized as deductibles by a permanent establishment in the Republic of Kazakhstan is defined as the product of the amount of allocable expenses of a non-resident legal entity and the calculation index.

      2. The calculation index is calculated using one of the following methods chosen by a non-resident legal entity:

      1) the ratio of total annual income, determined in accordance with paragraph 2 of Article 651 of this Code, received by a non-resident legal entity from operating in the Republic of Kazakhstan through its permanent establishment for a reporting taxable period, to the total amount of total annual income of a non-resident legal entity for the said taxable period;

      2) determination of the average value (AV) by three indicators such as:

      the ratio of total annual income, determined in accordance with paragraph 2 of Article 651 of this Code, received by a non-resident legal entity from operating in the Republic of Kazakhstan through its permanent establishment for a reporting taxable period, to the total amount of total annual income of a non-resident legal entity for the specified taxable period (I);

      the ratio of the initial (current) value of fixed assets recorded in financial statements of a permanent establishment in the Republic of Kazakhstan as of the end of a reporting taxable period to the total initial (current) value of fixed assets of a non-resident legal entity for the same taxable period (FA);

      the ratio of the amount of expenses for remuneration of staff, working at a permanent establishment in the Republic of Kazakhstan, as of the end of a reporting taxable period, to the total amount of expenses for labor remuneration of staff of a non-resident legal entity for the same taxable period (RP).

      The average value is determined using the formula:

      AV = (I + FA + RP)/3

      3. When using the method of proportional distribution, a permanent establishment in the Republic of Kazakhstan recognizes the amount of allocable expenses of a non-resident legal entity as deductibles only in case of compliance with the provisions of an international treaty and given the presence of the following supporting documents:

      1) copies of financial statements of a permanent establishment of a non-resident in the Republic of Kazakhstan;

      2) copies of financial statements of a non-resident legal entity drawn up in accordance with the requirements of the legislation of the state of its establishment and (or) residency of the legal entity, certified with a seal bearing the name of a non-resident legal entity (if any), as well as a signature of its head.

      In this case, the financial statements, specified in subparagraphs 1) and 2) of this paragraph, shall indicate in a separate line:

      the amount of managerial and general administrative expenses;

      total annual income;

      the amount of labor remuneration of staff;

      initial (current) and book value of fixed assets;

      3) the breakdown of the amount of managerial and general administrative expenses, specified in the financial statements provided for in subparagraph 2) of this paragraph, indicating:

      allocable expenses of a non-resident legal entity by types of expenses;

      managerial and general administrative expenses of a permanent establishment in the Republic of Kazakhstan;

      4) copies of a tax audit report on the audit of financial statements of a non-resident legal entity (in case of auditing such financial statements).

Article 664. The order for adjusting financial statements of a non-resident legal entity when applying the method of proportional distribution of expenses in individual cases

      1. A non-resident legal entity is obliged to adjust the data of financial statements, which are used when calculating the amount of managerial and general administrative expenses to be recognized as deductibles of a permanent establishment, in the following cases:

      if the duration of taxable periods in the Republic of Kazakhstan and those in the country of residence of such a non-resident differ;

      if dates of the beginning and ending of taxable periods in the Republic of Kazakhstan and those in the country of residence of such a non-resident differ, whereas the indicated taxable periods are of the same duration.

      To adjust the data of the non-resident’s financial statements, it is necessary to apply the adjustment factor (F) that reconciles a taxable period in the country of residence of such a non-resident with that in the Republic of Kazakhstan.

      2. The factor (F) is defined as the ratio of the number of months of a taxable period in the country of residence of such a non-resident, included in a taxable period in the Republic of Kazakhstan, to the number of months of a taxable period in the country of residence of the non-resident.

      If a taxable period in the Republic of Kazakhstan includes two taxable periods in the country of residence of such a non-resident in full or in part, two factors (F1, F2) are applied.

      3. The data of financial statements of a non-resident legal entity are adjusted as follows:

      F1хFS(CR)1 + F2хFS(CR)2,

      where F1 = TP(CR)1/TP(CR)3; F2 = TP(CR)2/TP(CR)3,

      wherein:

      TP(CR)1 - the number of months of one taxable period in the country of residence of a non-resident, included in a taxable period in the Republic of Kazakhstan;

      TP(CR)2 - the number of months of the other taxable period in the country of residence of a non-resident, included in a taxable period in the Republic of Kazakhstan;

      TP(CR)3 - the total number of months of a taxable period in the country of residence of a non-resident;

      FS(CR)1 - financial statements of a non-resident in the country of residence for one taxable period in the country of residence of a non-resident, included in a taxable period in the Republic of Kazakhstan;

      FS(CR)2 - financial statements of a non-resident in the country of residence for the other taxable period in the country of residence of a non-resident, included in a taxable period in the Republic of Kazakhstan.

Article 665. Method of immediate (direct) recognition of expenses as deductibles

      1. The method of immediate (direct) recognition of allocable expenses of a non-resident legal entity as deductibles is used if a non-resident legal entity maintains separate accounting for income and expenses (including managerial and general administrative expenses) of its head office and permanent establishments in the Republic of Kazakhstan and other countries.

      2. Allocable expenses of a non-resident legal entity shall be recognized as deductibles by a permanent establishment in the Republic of Kazakhstan in accordance with this article if they are identified on the basis of supporting documents and directly incurred in order to obtain income from activity in the Republic of Kazakhstan through a permanent establishment.

      3. The below mentioned documents are considered to be supporting ones:

      1) accounting source documents confirming allocable expenses of a non-resident legal entity incurred in the territory of the Republic of Kazakhstan in order to receive income from activity in the Republic of Kazakhstan through its permanent establishment;

      2) copies of accounting source documents confirming allocable expenses of a non-resident legal entity incurred outside the Republic of Kazakhstan in order to receive income from activity in the Republic of Kazakhstan through its permanent establishment;

      3) tax registers accounting for allocable expenses of a non-resident legal entity incurred both in and outside the Republic of Kazakhstan the Republic of Kazakhstan in order to receive income from activity in the Republic of Kazakhstan through its permanent establishment, which are drawn up on the basis of accounting source documents confirming these expenses.

      The form of a tax register, the order for its completion are recorded in the tax accounting policy of a non-resident legal entity operating in the Republic of Kazakhstan through its permanent establishment;

      4) a copy of financial statements of a non-resident legal entity drawn up in accordance with the requirements of the legislation of the state of its establishment and (or) residency of such a legal entity and certified by a signature of its head and a seal (if any) of such a non-resident legal entity.

      At the same time, the total amount of managerial and general administrative expenses of a non-resident legal entity shall be indicated in a separate line in the financial statements, specified in this subparagraph;

      5) a copy of a tax audit report on the audit of financial statements of a non-resident legal entity (in case of auditing such financial statements).

Article 666. The order for application of an international treaty in respect of full exemption from taxation of non-resident’s income received from sources in the Republic of Kazakhstan

      1. The taxation procedure established by this Article shall apply to the income of foreigners and stateless persons sent to the Republic of Kazakhstan by a non-resident legal entity that is not registered as a taxpayer of the Republic of Kazakhstan, including income specified in Article 322 of this Code, received (receivable):

      1) in respect of which the procedure for applying the provisions of an international treaty is established by Articles 667, 668, 669, 670 and 671 of this Code;

      2) specified in Article 650 of this Code, in respect of which the procedure established by Articles 672, 673 and 674 of this Code applies.

      2. If a non-resident receives income from rendering services, performing works within the framework of one and the same project or related projects for the purposes of this article, a tax agent establishes the fact of formation of a permanent establishment by a non-resident, also on the basis of an agreement (contract) on (for) rendering services or performing works, as well as the documents, specified in paragraph 5 of this article.

      If a tax agent establishes the fact of formation of a permanent establishment by a non-resident in the Republic of Kazakhstan, he/she/it is not entitled to apply the provisions of an international treaty regarding the exemption of income of non-residents in the Republic of Kazakhstan.

      3. The tax agent shall have the right to independently apply the exemption from taxation when paying income to a non-resident or deducting the accrued but not paid income of a non-resident.

      In case of payment of income to a non-resident - an interconnected party that is a resident of the state with which the Republic of Kazakhstan has concluded an international agreement, which is not amended by a multilateral international agreement, the tax agent shall have the right to apply the provision of part one of this paragraph, provided that such a non-resident is the final (actual) recipient (owner) of income.

      In case of payment of income to a non-resident - an interconnected party that is a resident of the state with which the Republic of Kazakhstan has concluded an international agreement, which has been amended by a multilateral international agreement, the tax agent has the right to apply the provision of part one of this paragraph, while simultaneously fulfilling the following conditions:

      such income shall be subject to inclusion in the taxable income of a non-resident in a foreign state of which the non-resident is a resident, and shall be subject to taxation without the right to exclude such income from taxable income and (or) reduce (adjust) taxable income by the amount of such income in the reporting period, and (or) refund in the reporting and (or) subsequent periods of the tax paid on this taxable income;

      the nominal tax rate, which is applied when taxing this income in a foreign state, of which the non-resident is a resident, in the reporting period is at least 15 percent.

      For part three of this paragraph, the nominal rate shall refer to the rate established by the tax legislation of a foreign state.

      4. An international treaty is applied if a non-resident submits a document, confirming his/her/its residency, to a tax agent.

      In this case, a non-resident shall submit a document confirming residency to a tax agent on or before one of the dates below, whichever comes first:

      1) March 31 of a year following a taxable period, determined in accordance with Article 314 of this Code, within which income was paid to a non-resident or unpaid income of a non-resident was recognized as deductibles;

      2) within five business days before completing a tax audit on the fulfillment of a tax obligation for income tax withheld at source of payment for a taxable period, within which income was paid to a non-resident. The date of completion of the tax audit is determined in accordance with a relevant prescription.

      5. If a non-resident legal entity renders services or performs works in the territory of the Republic of Kazakhstan within a time period not leading to the formation of a permanent establishment in the Republic of Kazakhstan, for the purposes of applying the provisions of an international treaty, such a non-resident submits to a tax agent, along with a document confirming residency,:

      notarized copies of constituent documents or

      an extract from the commercial register (register of shareholders) or another similar document provided for by the legislation of the state of registration of a non-resident, indicating the founders (participants) and majority shareholders of the non-resident legal entity.

      If the legislation of a foreign state does not require a non-resident to have constituent documents or an obligation to register in the commercial register (register of shareholders) or another similar document provided for by the legislation of the state of registration of a non-resident, such a non-resident submits to a tax agent:

      a document (certificate) that underlay the formation of a non-resident, the legal force (validity) of which is confirmed by a relevant authority of the foreign state of registration of such a non-resident or

      another document indicating the organizational structure of a consolidated group, to which the non-resident belongs, indicating the names of all of its participants and their geographical location (the names of the states (territories) where the members of the consolidated group are established (set up) and the state and tax registration numbers of all participants in the consolidated group.

      6. If services are rendered or works are performed in the territory of the Republic of Kazakhstan within a time period not leading to the formation of a permanent establishment in the Republic of Kazakhstan within the framework of a joint activity agreement, a non-resident legal entity that is a party to such an agreement, for the purposes of application of the provisions of an international treaty, along with the documents, specified in paragraphs 4 and 5 of this article, shall provide to a tax agent a notarized copy of the joint activity agreement or another document confirming its participatory interest in the joint activity.

      If a non-resident does not form a permanent establishment as a result of rendering services or performing works under such an agreement (contract) and related projects, a tax agent has the right to apply the provisions of an international treaty to the income of a non-resident legal entity in proportion to its participatory interest in the joint activity, specified in a joint activity agreement or another document confirming its participatory interest in the joint activity.

      7. In tax returns filed to a tax authority, a tax agent is obliged to indicate the amount of income that was assessed (paid) to a non-resident and the amount of taxes withheld, the amount of taxes exempted from withholding in accordance with the provisions of international treaties, income tax rates and international treaties.

      In this case, within five calendar days of the date set for filing tax returns for the fourth quarter, a tax agent shall submit to a local tax authority a copy of a document confirming the residency of the non-resident that is a final (actual) recipient (owner) of income.

      8. If a tax agent fails to apply the provisions of an international treaty, a tax agent shall withhold income tax at source of payment in the manner prescribed by Article 645 of this Code.

      The amount of withheld income tax shall be transferred to the state budget within the time limits established by Article 645 of this Code.

      9. In case of unlawful application of the provisions of an international treaty, resulting in non-payment or incomplete payment of tax to the state budget, the tax agent shall be liable in accordance with the laws of the Republic of Kazakhstan.

      Footnote. Article 666 as amended by the Law of the Republic of Kazakhstan dated December 10, 2020, № 382-VI (refer to Article 2 for the procedure of enacting);

Article 667. The order for application of an international treaty in respect of tax exemption or application of a reduced tax rate to income of a non-resident in the form of dividends, fees and (or) royalties received from sources in the Republic of Kazakhstan

      1. Unless otherwise established by an international treaty, when paying income to a non-resident in the form of dividends, remuneration and (or) royalties or when classifying unpaid income of a non-resident in the form of remuneration and (or) royalties as deductions, a tax agent shall the right to independently apply tax exemption or a reduced rate tax provided for by an international treaty, subject to the following conditions:

      1) a non-resident is a final (actual) recipient (owner) of income;

      2) a document confirming the residency of a non-resident is submitted to a tax agent within the time period established by paragraph 4 of Article 666 of this Code.

      For this section, the final (actual) recipient (owner) of income should be understood as a person who has the right to own, use, dispose of income and is not an intermediary concerning such income, including an agent, nominee holder.

      At the same time, when paying income in the form of dividends, remuneration and (or) royalties to a non-resident - a related entity that is a resident of a state with which the Republic of Kazakhstan has concluded an international agreement, which has been amended by a multilateral international agreement, the tax agent shall have the right to apply the provision of part one of this paragraph upon simultaneous fulfillment of the following conditions:

      such income is subject to inclusion in the taxable income of a non-resident in a foreign state of which the non-resident is a resident, and is subject to taxation without the right to exclude such income from taxable income and (or) reduce (adjust) taxable income by the amount of such income in the reporting period, and ( or) refund in the reporting and (or) subsequent periods of the tax paid on this taxable income;

      the nominal tax rate, which is applied when taxing this income in a foreign state, of which the non-resident is a resident, in the reporting period is at least 15 percent.

      For the purposes of part three of this paragraph, the nominal rate is understood as the rate established by the tax legislation of a foreign state.

      2. When paying income in the form of fees to a final (actual) recipient (owner) of income through an intermediary, a tax agent is entitled to apply tax exemption or a reduced income tax rate provided for by an international treaty concluded with the state of residency of the final (actual) recipient (owner), provided all of the following requirements are met:

      1) an agreement (contract), which is a ground for paying fees, specifies the fee amounts with respect to each person that is a final (actual) recipient (owner) of the fee through an intermediary, indicating the data of such a person (the last name, first name, patronymic (if it is indicated in an identity document) of an individual or the name of a legal entity); tax registration number in the country of incorporation or its equivalent (if any); state registration number in the country of incorporation (or its equivalent);

      2) a document confirming the residency of a non-resident that is a final (actual) recipient (owner) of the fee is submitted to a tax agent within the time period established by paragraph 4 of Article 666 of this Code.

      3. Within five calendar days of the date set for filing tax returns for the fourth quarter, a tax agent shall submit to the tax authority at his/her/its location a copy of a document confirming the residency of the non-resident that is a final (actual) recipient (owner) of income.

      4. If a tax agent fails to apply the provisions of an international treaty, the tax agent is required to withhold income tax at source of payment in the manner specified in Article 645 of this Code.

      The amount of withheld income tax shall be transferred to the state budget within the time limits established by Article 647 of this Code.

      5. In accordance with the provisions of an international treaty, a non-resident final (actual) recipient (owner) of income has the right to claim the refund of income tax withheld at source of payment in excess, in case income tax withheld at source of payment of income to such a non-resident was transferred to the state budget by a tax agent. Income tax withheld in excess shall be refunded to a non-resident by a tax agent.

      In this case, a non-resident final (actual) recipient (owner) of income is obliged to submit to a tax agent:

      1) a notarized copy of an agreement (contract) concluded with an intermediary, stating the amount of the fee to such a non-resident, indicating the data of such a person (the last name, first name, patronymic (if it is indicated in an identity document) of an individual or the name of a legal entity); tax registration number in the country of incorporation or its equivalent (if any); state registration number in the country of incorporation (or its equivalent);

      2) a document confirming the residency of a non-resident for the period, for which income in the form of a fee is assessed to such a non-resident.

      The documents, specified in part two of this paragraph, shall be submitted by a non-resident within the limitation period, established by Article 48 of this Code, from the date of the last transfer of income tax withheld at source of payment to the state budget, unless an international treaty provides for other time limits.

      6. In case of refund of withheld income tax to a non-resident in accordance with paragraph 5 of this article, a tax agent has the right to submit to the tax authority at his/her/its location an additional calculation of income tax withheld at source of payment with regard to the amount of reduction, when applying a reduced tax rate or tax exemption for the taxable period, within which income tax on the income of a non-resident final (actual) recipient (owner) of income in the form of fees was withheld and transferred.

      In this case, the amount of income tax withheld at source of payment in excess is credited to the tax agent in the manner prescribed by Article 102 of this Code.

      Footnote. Article 667 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall come into effect from 01.01.2021); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 668. The order for application of an international treaty in respect of partial exemption from taxation of income of a non-resident in the form of dividends on shares that are the underlying asset of depositary receipts

      1. When paying income in the form of dividends on shares that are the underlying asset of depositary receipts to a non-resident final (actual) recipient (owner) of income through a nominal holder of depositary receipts, a tax agent has the right to apply a reduced income tax rate provided for by a relevant international treaty concluded with the state of residency of the final (actual) recipient (owner) of such income, provided all of the following requirements are met:

      1) there is a list of holders of depositary receipts containing:

      last names, first names, patronymics (if any) of individuals or the names of legal entities owning depositary receipts, the underlying asset of which is shares issued by a resident of the Republic of Kazakhstan;

      information on the number and type of depositary receipts;

      the name and details of identity documents of individuals, or the numbers and dates of state registrations of legal entities.

      The list of holders of depositary receipts is made by the following persons:

      the central depository - if an agreement for the registration and confirmation of ownership of depositary receipts is concluded between a resident issuer of shares that are the underlying asset of depositary receipts and the central depository;

      or another organization with the right to carry out the depository activity on the securities market of a foreign state - if an agreement for the registration and confirmation of ownership of depositary receipts is concluded between a resident issuer of shares that are the underlying asset of depositary receipts and such an organization;

      2) there is a document confirming the residency of a non-resident that is a final (actual) recipient (owner) of dividends on shares that are the underlying asset of depositary receipts.

      In this case, a document confirming the residency is submitted to the tax agent within the time period established by paragraph 4 of Article 666 of this Code.

      2. In tax returns filed to a tax authority, a tax agent is obliged to indicate the amount of income assessed (paid) and the amount of taxes withheld, the amount of taxes exempted from withholding in accordance with the provisions of international treaties, income tax rates and international treaties.

      In this case, a tax agent is obliged to submit a copy of a document confirming the residency of a non-resident taxpayer to the tax authority at his/her/its location. Such a copy shall be submitted within five calendar days of the date set for filing tax returns for the fourth quarter.

      3. If a tax agent fails to apply the provisions of an international treaty, when paying income to a non-resident in the form of dividends on shares that are the underlying asset of depositary receipts, in accordance with the procedure, specified in paragraph 1 of this article, the tax agent is obliged to withhold income tax at source of payment at the rate established by Article 646 of this Code.

      The amount of withheld income tax shall be transferred to the state budget within the time period established by subparagraph 1) of paragraph 1 of Article 647 of this Code.

      4. In accordance with the provisions of an international treaty, a non-resident final (actual) recipient (owner) of income has the right to claim the refund of income tax withheld at source of payment in excess, in case income tax withheld at source of payment of income to such a non-resident was transferred to the state budget by a tax agent. Income tax withheld in excess shall be refunded to a non-resident by a tax agent.

      In this case, a non-resident is obliged to submit to a tax agent:

      1) a notarized copy of a document confirming the right of ownership of depositary receipts, the underlying asset of which is shares of a resident issuer;

      2) a document confirming his/her/its residency for the time period, for which income in the form of dividends was assessed to such a non-resident.

      The documents, specified in part two of this paragraph, shall be submitted by a non-resident within the limitation period, established by Article 48 of this Code, from the date of the last transfer of income tax withheld at source of payment to the state budget, unless an international treaty provides for other time limits.

      In this case, income tax withheld in excess is refunded to a non-resident by a tax agent.

      5. A tax agent has the right to submit to the tax authority at his/her/its location an additional calculation of income tax withheld at source of payment with regard to the amount of reduction, when applying a reduced tax rate for the taxable period, within which income tax on the income of a non-resident in the form dividends on shares, which are the underlying asset of depositary receipts, was withheld and transferred.

      In this case, the amount of income tax withheld at source of payment in excess is credited to the tax agent in the manner prescribed by Article 102 of this Code.

Article 669. The order for application of an international treaty in respect of exemption from taxation of income of a non-resident from providing international transportation services through its permanent establishment

      1. A non-resident shall have the right to apply exemption from taxation of income from the provision of international transportation services in accordance with the provisions of an international agreement if such a non-resident is the final recipient of income and a resident of the state with which the international agreement is concluded.

      With regard to tax exemption, an international treaty is applied if a non-resident has a document confirming its residency as of the date of submitting a corporate income tax declaration.

      A non-resident submits a document confirming its residency to the tax authority at the location of its permanent establishment, when submitting a corporate income tax declaration.

      2. A non-resident is obliged to maintain separate accounting for the amounts of income from providing international transportation services and other income from sources in the Republic of Kazakhstan for a taxable period.

      3. The amount of expenses related to the provision of international transportation services is determined by a non-resident using the direct or proportional method.

      The method chosen for determining expenses can be changed only upon agreement with a tax authority superior to the tax authority at the location of the permanent establishment of such a non-resident (except for the authorized body), before the beginning of a taxable period.

      Within one taxable period, only one method of determining expenses can be applied.

      4. When applying the direct method of determining expenses, a non-resident shall maintain separate accounting for expenses related to the provision of international transportation services and other expenses.

      5. When applying the proportional method, the amount of expenses is defined as the product of a share and total amount of expenses of a non-resident in connection with the performance of its activity in the Republic of Kazakhstan for a taxable period.

      A share is defined as the ratio of the amount of income from providing international transportation services to the total amount of income in connection with the performance of activity in the Republic of Kazakhstan for a taxable period.

      6. In case of no document confirming the residency of a non-resident, as of the date of submission of a corporate income tax declaration, a non-resident is not entitled to apply the provisions of an international treaty.

      At the same time, in case of calculating and paying corporate income tax to the state budget, a non-resident has the right to apply the provisions of an international treaty within the limitation period established by Article 48 of this Code, unless other time limits are set by an international treaty, provided that an additional declaration of corporate income tax and a document confirming the residency of a non-resident are submitted to a tax authority.

      Footnote. Article 669 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall come into effect from 01.01.2021).

Article 670. The order for application of an international treaty in respect of partial exemption from taxation of net income from the activity of a non-resident in the Republic of Kazakhstan through its permanent establishment

      1. A non-resident shall have the right to apply a reduced tax rate on net income from activities in the Republic of Kazakhstan through a permanent establishment, provided for by an international treaty, if he is a resident of a state with which an international treaty is concluded, and such an international treaty provides for a procedure for taxing a non-resident's net income, different from the procedure established by Article 652 of this Code.

      A reduced tax rate is applied if a non-resident has a document confirming its residency as of the date of submission of a corporate income tax declaration.

      A non-resident submits the document confirming its residency to the tax authority at the location of its permanent establishment when submitting the corporate income tax declaration.

      2. In case of no document confirming the residency of a non-resident, as of the date of submission of a corporate income tax declaration, a non-resident is not entitled to apply the provisions of an international treaty.

      At the same time, in case of calculating and paying corporate income tax to the state budget, a non-resident has the right to apply the provisions of an international treaty within the limitation period established by Article 48 of this Code, unless other time limits are set by an international treaty, provided that an additional declaration of corporate income tax and a document confirming the residency of a non-resident are submitted to a tax authority.

      Footnote. Article 670 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021).

Article 671. The order for application of an international treaty in respect of exemption from taxation of income of a non-resident individual received from persons that are not tax agents

      1. A non-resident individual shall have the right to apply, in accordance with the provisions of an international treaty, exemption from taxation of income received from persons who are not tax agents, if such a non-resident individual is the final recipient of income and a resident of the state with which the international treaty is concluded.

      With regard to tax exemption, the international treaty is applied if a non-resident has a document confirming his/her residency as of the date of submission of an individual income tax declaration.

      A non-resident individual submits a document confirming his/her residency to the tax authority at the place of his/her stay (residence) when submitting an individual income tax declaration.

      2. In case of no document confirming residency as of the date of submitting an individual income tax declaration, a non-resident individual is obliged to pay income tax to the state budget in accordance with the procedure and within the time limits established by Article 658 of this Code.

      In this case, a non-resident individual has the right to claim the refund of the paid income tax from the state budget in the manner prescribed by Articles 672, 673 and 674 of this Code.

      Footnote. Article 671 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall come into effect from 01.01.2021).

Article 672. The order for submitting an application for the refund of paid income tax from the budget by a non-resident on the basis of an international treaty

      1. When applying the provisions of an international treaty, a non-resident has the right to claim the refund of income tax in the manner specified in this article and Articles 673, 674 of this Code, in case of:

      1) the tax agent’s withholding and transfer to the state budget of income tax on the non-resident’s income received from sources in the Republic of Kazakhstan, in accordance with the provisions of this Code;

      2) the non-resident’s calculation and payment of income tax on income from its activity in the Republic of Kazakhstan through its structural unit not resulting in the formation of a permanent establishment in accordance with an international treaty;

      3) the non-resident’s payment of income tax on income received from sources in the Republic of Kazakhstan to the state budget, in accordance with the provisions of this Code.

      At the same time, a non-resident is obliged to submit to a tax authority a tax application for the refund of the paid income tax from the state budget (for the purposes of this article and Articles 673, 674 of this Code, hereinafter referred to as the application), along with the documents, specified in paragraphs 3 and 4 of this article.

      2. A non-resident submits the application in two copies, in the form approved by the authorized body, to a tax authority superior to the tax authority at the tax agent’s location (residence, stay).

      The date of the application’s submission to the tax authority is that of its receipt by the tax authority.

      3. The following documents must be attached to the application:

      1) copies of agreements (contracts) on (for) the performance of works, rendering of services or for other purposes;

      2) a document confirming the residency of a non-resident;

      3) copies of accounting or other documents confirming the amounts of income received and taxes withheld or paid;

      4) in case of performing works, rendering services by a non-resident in the territory of the Republic of Kazakhstan through its employees or other staff hired by a non-resident for such purposes - copies of identity documents of such individuals and documents confirming the dates of their stay in the territory of the Republic of Kazakhstan;

      5) additionally, in case of submission of the application by a legal entity:

      notarized copies of constituent documents or

      an extract from the commercial register (register of shareholders) or another similar document provided for by the legislation of the state of registration of a non-resident, indicating the founders (participants) and majority shareholders of the non-resident legal entity.

      If the legislation of a foreign state does not require a non-resident to have constituent documents or an obligation to register in the commercial register (register of shareholders) or another similar document provided for by the legislation of the state of registration of a non-resident, such a non-resident submits to a tax agent:

      a document (certificate) that underlay the formation of a non-resident, the legal force (validity) of which is confirmed by a relevant authority of the foreign state of registration of such a non-resident or

      another document indicating the organizational structure of a consolidated group, to which the non-resident belongs, indicating the names of all of its participants and their geographical location (the names of the states (territories) where the members of the consolidated group are established (set up) and the state and tax registration numbers of all participants in the consolidated group;

      6) additionally, in case of the application’s submission by an individual - a copy of his/her identity document.

      The provisions of this paragraph shall not apply if the application is submitted in accordance with paragraph 4 of this article.

      4. When a non-resident submits the application for the refund of income tax on income received from shares that are the underlying asset of depositary receipts, the following documents shall be attached to the application:

      1) an account statement, received from the central depository, containing:

      the name or the last name, first name, patronymic (if it is indicated in an identity document) of the non-resident;

      information on the number and type of depositary receipts;

      the name and details of the identity document of a non-resident (in respect of an individual), tax registration number in the country of incorporation of a non-resident or its equivalent (if any), the number and date of state registration of a non-resident (in respect of a legal entity);

      2) the decision of the general meeting of shareholders of the issuer of shares, which are the underlying asset of depositary receipts, on the payment of dividends for a specified period, indicating the amount of dividend per share and the date of making the list of shareholders entitled to receive dividends;

      3) a currency account statement on the received sum of dividends;

      4) a document confirming the residency of a non-resident that is a final (actual) recipient (owner) of income on shares that are the underlying asset of depositary receipts.

      5. If the documents, specified in paragraphs 3 and 4 of this article, are drawn up in a foreign language, a non-resident must attach their notarized Kazakh or Russian translation.

      6. The application for the refund of the withheld income tax on income from the performance of works, rendering of services is submitted by a non-resident upon completion of works and services in the Republic of Kazakhstan.

      Under long-term contracts, a non-resident has the right to submit the application to the tax authority after completing each stage of performance of works and rendering of services.

      For the purposes of this Section, a long-term contract is a contract (agreement) for (on) the performance of works, rendering of services that has not been completed within a twelve-month period from the date of its conclusion.

      7. A non-resident submits the application to a tax authority within the limitation period, established by Article 48 of this Code, unless otherwise provided for by an international treaty.

      8. A tax authority refuses to consider the application in case:

      1) of the application’s submission by a non-resident after the expiration of the period established by paragraph 7 of this article. In this case, a non-resident is not entitled to reapply;

      2) a document confirming residency does not meet the requirements established by Article 675 of this Code;

      3) of a failure to provide the documents, specified in paragraphs 3 and 4 of this article, by the non-resident;

      4) of non-compliance with the provisions of paragraph 2 of this article by the non-resident.

      5) when re-submitting an application for a previously reviewed (verified) period, following which the tax authority decided to refuse to refund income tax from the budget on one of the following grounds:

      recognition as a permanent establishment (permanent place of business) of a non-resident in the Republic of Kazakhstan in accordance with Article 220 of this Code;

      withholding and transfer to the budget by a tax agent of income tax on income of a non-resident received from sources in the Republic of Kazakhstan at his own expense in accordance with paragraph 5 of Article 645 of this Code.

      In this case, the tax authority’s decision to refuse to consider the application is delivered to a non-resident against receipt or sent by registered mail with return receipt, together with the application and documents submitted, within ten business days of their receipt by the tax authority, indicating the reasons for refusal.

      If a tax authority refuses to consider the application on the grounds provided for in subparagraphs 2), 3) and 4) of this paragraph, a non-resident has the right to reapply within the period, specified in paragraph 7 of this article, after elimination of committed violations.

      Footnote. Article 672 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall come into effect from 01.01.2021).

Article 673. The order for considering the application of a non-resident and making a decision pursuant to this consideration

      1. A tax authority shall consider the application of a non-resident, submitted in accordance with Article 672 of this Code, within twenty business days of its submission by a non-resident.

      The period for the application’s consideration, provided for in part one of this paragraph, shall be suspended for the period:

      1) of a thematic audit indicated in paragraph 3 of this article;

      2) running from the date of the tax authority’s sending the request, specified in paragraphs 2, 4 and 5 of this article, until the date of receipt of response to such a request.

      2. In the course of consideration of the non-resident’s application, in order to receive necessary information, a tax authority has the right to send requests to other tax authorities, authorized state bodies, competent authorities of foreign countries, banks and organizations carrying out certain types of banking operations and other organizations operating in the territory of the Republic of Kazakhstan, as well as to a non-resident - concerning issues related to the tax refund.

      3. In the course of consideration of the non-resident’s application, in accordance with the procedure specified in Chapter 18 of this Code, a tax authority conducts a thematic audit on the refund of the paid income tax from the state budget pursuant to the non-resident’s application, except for cases specified in paragraphs 5 and 6 of this article.

      4. If a non-resident has a structural unit in the Republic of Kazakhstan, a tax authority considering the application is obliged to send to the tax authority at the location of such a structural unit a request for the non-resident’s unscheduled comprehensive audit for the limitation period, established by Article 48 of this Code, with respect to the fulfillment of its tax obligations and the presence or absence of a permanent establishment in the Republic of Kazakhstan.

      5. In case of liquidation (termination of activity), bankruptcy of a tax agent, a tax authority has the right to send a request to a competent authority of the country of residence of the non-resident, whose application is being considered, for information on the relations of the tax agent and the non-resident.

      In this case, the decision, specified in paragraph 7 of this article, shall be made on the basis of information received from the competent authority of the country of residence of the non-resident pursuant to the tax authority’s request and (or) data of tax returns on income tax withheld at source of payment filed by a tax agent that was liquidated (terminated activity) or declared bankrupt.

      If a competent authority of a foreign state gives a written refusal to submit information requested on the grounds, provided for in part one of this paragraph, or no response has been received within more than two years from the date of its request, a tax authority is obliged to refuse to consider the application. In this case, a taxpayer has the right to initiate the mutual agreement procedure in accordance with the provisions of Article 221 of this Code.

      6. If a non-resident individual pays income tax to the state budget on income received from persons that are not tax agents, the decision, specified in paragraph 7 of this article, shall be made on the basis of documents attached to the application for income tax refund, specified in paragraph 3 Article 672 of this Code, and data of tax returns on income tax filed by the non-resident.

      7. Pursuant to consideration of the non-resident’s application, a tax authority makes a decision either:

      1) to return income tax in full or in part; or

      2) to refuse to return income tax.

      The decision of the tax authority is made in writing and signed by the head or his/her deputy.

      If the tax authority makes a decision to refund the income tax in full or in part, the amount of income tax to be returned in accordance with the provisions of an international treaty shall be indicated on the submitted application, and the application shall be certified by the signature of the head or his/her deputy and the seal of the tax authority.

      The decision of the tax authority pursuant to the results of consideration of the application must indicate:

      1) the date of the decision;

      2) the name of the tax authority that made the decision;

      3) the full name of the non-resident who submitted the application;

      4) the tax registration number in the country of incorporation of the non-resident or its equivalent (if any);

      5) in case of a decision to return - the amount of income tax to be returned to a non-resident from the state budget;

      6) in case of a decision to refuse to return income tax – its substantiation with references to provisions of laws of the Republic of Kazakhstan and (or) the international treaty and (or) indicating information received by a tax authority from a competent authority of a foreign state upon its request, which underlay the decision of the tax authority.

      8. In case of payment of the income tax to the state budget and the tax authority’s decision to return the income tax in full or in part, this tax authority sends the copies of the decision and the non-resident’s application to the tax authority, with which the tax agent (taxpayer), who paid income tax, is registered at the place of his/her/its location (residence, stay).

      The tax authority, with which the tax agent (taxpayer) is registered at the place of his/her/its location (residence, stay), returns the amount of income tax from the state budget to the non-resident, in the manner specified in Article 101 of this Code, within thirty business days of such a decision.

      9. The tax authority’s decision and one copy of the non-resident’s application shall be delivered to the non-resident against receipt or sent by registered mail with return receipt.

      The date of the non-resident’s receipt of the tax authority’s decision is that of its delivery or the mark of the non-resident in a notification of a postal or another communications organization.

Article 674. The order for appealing a decision pursuant to the results of consideration of a non-resident’s application and for making a decision pursuant to the results of consideration of a complaint

      1. In cases of disagreement with the decision of a tax authority, specified in paragraph 7 of Article 673 of this Code, a non-resident has the right to appeal against it to the authorized body.

      The complaint shall be filed in writing within ninety calendar days of the day following the day of receipt of the tax authority’s decision.

      In this case, a non-resident shall send a copy of the complaint to the tax authority, whose decision is being appealed.

      The date of filing a complaint with the authorized body is that of the complaint’s receipt by the authorized body.

      2. The complaint shall contain:

      1) the date the complaint was signed by a non-resident;

      2) the last name, first name and patronymic (if it is indicated in an identity document) or full name of the person filing the complaint, his/her place of residence (location);

      3) the tax registration number in the country of incorporation of the non-resident or its equivalent (if any);

      4) the name of the tax authority, whose decision is being appealed by a non-resident;

      5) the circumstances, on which the non-resident, filing the complaint, established his/her claim, and the evidence supporting these circumstances;

      6) the list of attached documents.

      The complaint is signed either by a non-resident or his/her representative.

      3. The complaint shall be accompanied by:

      1) copies of the application and the tax authority’s decision;

      2) the documents, specified in paragraphs 3 or 4 of Article 672 of this Code, except for the application;

      3) documents confirming the circumstances, on which the non-resident establishes his/her claim;

      4) other documents relevant to the case.

      4. The authorized body refuses a non-resident to consider the complaint in case of:

      1) the non-resident’s filing a complaint after expiration of the time period, established by part two of paragraph 1 of this article;

      2) inconsistencies in the content of the complaint with the requirements, established by paragraph 2 of this article;

      3) non-compliance of a document confirming residency with the requirements, established by Article 675 of this Code;

      4) the non-resident’s failure to produce the documents, specified in paragraphs 3 or 4 of Article 672 of this Code;

      5) the non-resident’s lodging a complaint (application) against the tax authority’s decision, specified in paragraph 7 of Article 673 of this Code, to a court.

      The decision to refuse to consider a complaint is sent to a non-resident in writing within ten business days of the date of filing the complaint with the authorized body.

      If the authorized body refuses to consider a complaint on the grounds, provided for in subparagraphs 2), 3) and 4) of part one of this paragraph, a non-resident shall be entitled to reapply within ninety calendar days of the date of receipt of the decision to refuse to consider the complaint, in case he/she eliminates all the committed violations.

      5. The authorized body shall consider the complaint of the non-resident within thirty business days of the date of filing the complaint with the authorized body.

      At the same time, the period for consideration of a complaint is suspended in case of the authorized body’s sending requests for necessary information to a competent authority of a foreign state or other state bodies of the Republic of Kazakhstan, banks and organizations carrying out certain types of banking operations, other organizations operating in the territory of the Republic of Kazakhstan, as well as to a non-resident - concerning issues related to the consideration of his/her application, until such information is received.

      6. Pursuant to the results of consideration of a non-resident’s complaint, the authorized body makes a decision either:

      1) to return income tax in full or in part; or

      2) to refuse to refund income tax.

      The decision of the authorized body shall be delivered to the non-resident against signature or sent to him/her by registered mail with return receipt.

      The date of the non-resident’s receipt of the tax authority’s decision is that of its delivery or the mark of the non-resident in a notification of a postal or another communications organization.

      The tax authority’s decision pursuant to the results of consideration of the complaint shall indicate:

      1) the date of the decision;

      2) the full name of the non-resident that submitted the application;

      3) the tax registration number in the country of incorporation of the non-resident or its equivalent (if any);

      4) in case of a decision to return - the amount of income tax to be returned to a non-resident from the state budget;

      5) in case of a decision to refuse to return income tax – its substantiation with references to provisions of laws of the Republic of Kazakhstan and (or) the international treaty and (or) indicating information received by a tax authority from a competent authority of a foreign state upon its request, which underlay the decision of the tax authority.

      7. A copy of the decision of the authorized body shall be sent to the tax authority, whose decision was appealed by the non-resident.

      If the authorized body makes a decision to return income tax, the tax authority, whose decision was appealed by the non-resident, indicates the amount of income tax to be returned in accordance with the provisions of the international treaty on the application, earlier submitted by a non-resident to such a tax authority. The date of the application’s certification is that of receipt of a copy of the authorized body’s decision by such a tax authority. In this case, the application shall be certified by the signature of the head or his/her deputy and seal of such a tax authority and delivered to the non-resident against receipt or sent by registered mail with return receipt.

      The tax authority, whose decision was appealed by a non-resident, sends the copies of this decision and certified application of such a non-resident to the tax authority, with which the tax agent (taxpayer), who paid income tax, was registered at his/her/its location (residence, stay).

Article 675. Requirements to a document confirming the residency of a non-resident

      1. For the purposes of applying the provisions of this Section, a document confirming residency of a non-resident is an official document confirming that a non-resident recipient of income is a resident of a state, with which the Republic of Kazakhstan concluded an international treaty, which is submitted in the form of either:

      1) an original certified by the competent authority of a foreign state, of which the non-resident is a resident. The signature of an official and the seal of the competent authority confirming the residence of a non-resident must be legalized in the manner prescribed by the legislation of the Republic of Kazakhstan, or a document legalizing the signature of an official and the seal of the competent authority is placed on:

      Internet resource of the state body carrying out legalization;

      Internet resource of another state organization or public notarial chamber collecting (storing) electronic Apostilles of a foreign state;

      2) a notarized copy of the original document that meets the requirements of subparagraph 1) of this paragraph. The signature and seal of a foreign notary must be legalized in the manner prescribed by the legislation of the Republic of Kazakhstan, or a document legalizing the signature and seal of a foreign notary is placed on:

      Internet resource of the state body carrying out legalization;

      Internet resource of another state organization or public notarial chamber collecting (storing) electronic Apostilles of a foreign state.

      3) a paper copy of an electronic document confirming the residency of a non-resident, posted on an Internet resource of the competent authority of a foreign state.

      2. Legalization in the manner prescribed by the legislation of the Republic of Kazakhstan is not required if:

      a document confirming the residency of a non-resident is posted on the Internet resource of the competent authority of a foreign state;

      a different procedure for authenticating the signature and seal of the person (s) indicated in paragraph 1 of this article is established:

      by an international treaty of the Republic of Kazakhstan;

      between the authorized body and the competent authority of a foreign state under the mutual agreement procedure, conducted in accordance with Article 221 of this Code;

      by the decision of an authority of the Eurasian Economic Union.

      3. A non-resident is recognized as a resident of the state with which the Republic of Kazakhstan has concluded an international agreement, during the period specified in the document confirming the residence of the non-resident. Therewith, in case of confirmation of residency on a certain date, a non-resident is recognized as a resident of the state with which the Republic of Kazakhstan has concluded an international agreement for the period from the beginning of the calendar year to the date on which residency is confirmed.

      If the period of residence is not specified in a document confirming the residency of a non-resident, the non-resident is recognized as a resident of the state, with which the Republic of Kazakhstan concluded an international treaty, within the calendar year, in which such document is issued (posted on the Internet resource of the competent authority of the foreign state).

      Footnote. Article 675 as amended by the Law of the Republic of Kazakhstan dated December 10, 2020, № 382-VI (refer to Article 2 for the procedure of enacting).

Article 676. Certificate of the amounts of income received from sources in the Republic of Kazakhstan and taxes withheld (paid)

      1. A non-resident has the right to get a certificate of the amounts of income received from sources in the Republic of Kazakhstan and taxes withheld (paid) (for the purposes of this article, hereinafter referred to as a certificate) from the tax authority in the form approved by the authorized body, if such a tax is payable to the budget of the Republic of Kazakhstan, including on the basis of an international treaty, and is not subject to return in accordance with Articles 672, 673 and 674 of this Code.

      A tax agent is also entitled to receive from a tax authority a certificate of the amount of income assessed and (or) paid by such a tax agent to a non-resident and taxes withheld (paid) from such income. In this case, no power of attorney is required in accordance with Article 16 of this Code.

      2. To obtain a certificate, a non-resident (tax agent) is obliged to submit a tax application to the tax authority:

      1) at the location of the tax agent – with regard to income of a non-resident legal entity operating in the Republic of Kazakhstan without formation of a permanent establishment;

      2) at the location of a permanent establishment – with regard to such a permanent establishment of a non-resident;

      3) at the place of stay (residence) in the Republic of Kazakhstan – with regard to a foreigner or a stateless person paying taxes on income from sources in the Republic of Kazakhstan on their own;

      4) at the location of a tax agent – with regard to income of a foreigner or a stateless person not specified in subparagraph 3) of this paragraph.

      3. A tax authority sends a refusal to issue a certificate to a non-resident (tax agent) in case of revealing discrepancy between the data in a tax application of a non-resident (tax agent) and the data, specified in forms of tax returns of a taxpayer and (or) tax agent, and also in case of no payment of tax or in case of tax debts of the taxpayer and (or) tax agent with regard to transfer of the non-resident’s income tax as of the date of submission of the tax application.

      4. The certificate is issued within ten calendar days of the latest of the following dates:

      that of submission of a tax application;

      that of submission of a relevant form of tax returns by the non-resident taxpayer and (or) tax agent indicating the amounts of the non-resident’s assessed income and taxes payable.

      5. In case of failure to submit a tax application by a non-resident (tax agent), a tax authority shall not issue a certificate.

Article 677. Assistance in collecting taxes

      1. In accordance with the provisions of an international treaty, in order to fulfill an unfulfilled tax obligation, the authorized body has the right to request the assistance of a competent authority of a foreign state by sending a tax claim in the form established by the authorized body. The tax claim is sent to the competent authority of the foreign state in case of the non-resident’s non-fulfillment or incomplete fulfillment of the tax obligation for income from sources in the Republic of Kazakhstan, as well as income of a permanent establishment of a non-resident from sources outside the Republic of Kazakhstan, only after applying all possible enforced collection measures established by this Code.

      2. Upon receipt of a request for assistance from a competent authority of a foreign country, the authorized body has the right to enforce the fulfillment of a resident’s tax obligation that has arisen in a foreign country. In this case the authorized body considers the lawfulness of paying taxes on the resident’s income from sources in a foreign country in accordance with the provisions of the international treaty and issues an opinion.

      3. In case of issuing a positive opinion upon the request of the competent authority of a foreign state, the authorized body, in accordance with the provisions of an international treaty, ensures the fulfillment of tax obligations by a resident in the manner prescribed by this Code. At the request of the authorized body, a resident taxpayer transfers the tax amount to the account of the competent authority of the foreign state, specified in its request for assistance in collecting taxes, sent in accordance with the provisions of the international treaty.

      4. The authorized body shall consider requests of a competent authority of a foreign state on the principles of reciprocity.

      5. The provisions of this article shall be applied within the limitation period established by Article 48 of this Code, unless otherwise specified by an international treaty.

SECTION 20. SPECIAL TAX REGIMES Chapter 76. GENERAL PROVISIONS

Article 678. Types of special tax regimes

      1. In cases established by this Section, a taxpayer has the right to choose one of the following special tax regimes:

      1) special tax regimes for small business entities, which include:

      a special tax regime on the basis of the patent;

      a special tax regime on the basis of the simplified declaration;

      a special tax regime with a fixed deduction;

      special tax regime using a special mobile application;

      1-1) special tax regime of retail tax;

      2) special tax regimes for producers of agricultural products:

      a special tax regime for peasant or farm enterprises;

      a special tax regime for producers of agricultural products and agricultural cooperatives.

      2. Individual entrepreneurs shall have the right to apply two special tax regimes simultaneously in the cases established in paragraph 4 of Article 686-2 and paragraph 4 of Article 703 of this Code.

      3. A patent is an electronic document confirming the fact of payment of individual income tax (except for individual income tax withheld at source of payment), social payments.

      Footnote. Article 678 as amended and Laws of the Republic of Kazakhstan dated December 10, 2020, № 382-VI (shall come into effect from 01.01.2021); dated 24.06. 2021 № 53-VII (shall come into effect from 01.01.2022); dated 01.07.2024 № 105-VIII (shall be enforced upon expiry of sixty calendar days from the date of its first official publication).

Article 679. The order for the choice of a special tax regime and termination of its application

      1. In case of observance of conditions of its application, established for each such regime by this Section, a special tax regime is chosen:

      1) by individuals - in a notification about registration as an individual entrepreneur, sent in accordance with Article 79 of this Code;

      2) by newly established legal entities - in a notification about the applied tax regime in the form established by the authorized agency, which is submitted to the tax authority within five working days of their state registration with registering authority;

      3) when switching to:

      a special tax regime on the basis of the patent from the generally established procedure for taxation - in the calculation of the patent value;

      other special tax regimes - in a notification about the applied tax regime in the form established by the authorized body.

      If a newly established taxpayer has not chosen a special tax regime in the manner specified in part one of this paragraph, by default, such a taxpayer is recognized as that having chosen the generally established procedure for taxation, until he/she/it submits a notification about the applied tax regime.

      2. A taxpayer, except for a newly established one, has the right, in case of observance of conditions of its application, to switch to a special tax regime:

      1) on the basis of the patent - from the generally established procedure for taxation or a special tax regime for peasant or farm enterprises;

      1-1) using a special mobile application - from the generally established taxation procedure, special tax regimes based on a patent, for peasant or farm enterprises;

      2) on the basis of a simplified declaration - from the generally established taxation procedure, special tax regimes based on a patent or using a special mobile application, for peasant or farm enterprises;

      3) with a fixed deduction - from the generally established procedure for taxation, other special tax regimes for small business entities, and also from special tax regimes for producers of agricultural products;

      4) for producers of agricultural products and agricultural cooperatives - from the generally established procedure for taxation or another special tax regime;

      5) for peasant or farm enterprises - from the generally established procedure for taxation or another special tax regime;

      6) retail tax - from the generally established procedure for taxation or another special tax regime.

      In the case established by paragraph 4 of Article 703 of this Code, peasant or farm enterprises indicate all the applied tax regimes in a notification about the applied tax regime.

      3. The chosen special tax regimefor agricultural producers may not be changed within a calendar year, unless cases of inconsistency with the conditions of application of the special tax regime, established by this Section for such a tax regime, occur.

      4. When transmitting (transferring) from a special tax regime for small businesses to a generally established taxation procedure, a subsequent transition to a special tax regime for small businesses is possible no earlier than one calendar year after applying the generally established procedure.

      5. In case of occurrence of conditions preventing the application of a special tax regime, in order to switch to the generally established taxation procedure or another special tax regime, a taxpayer must submit a notification about the applied tax regime within five business days of occurrence of such conditions.

      6. A notification about the applied tax regime shall be submitted by taxpayers to the tax authority at the place of their location in paper or electronic form, and also through the “e-government” web portal.

      7. A tax authority shall transfer taxpayers to the generally established procedure in case of establishing the fact of taxpayers’ mismatching the conditions established for the application of a relevant special tax regime by this Section.

      If such facts are established in the course of an in-house audit, before the transfer to the generally established procedure, tax authorities shall send a taxpayer a notice of elimination of violations found as a result of the in-house audit, or a notification about violations found as a result of the in-house audit in accordance with Chapter 10 of this Code, within the time limits and in accordance with the procedure established by Articles 114 and 115 of this Code.

      8. The effective date for the application of a chosen special tax regime is:

      1) the date of registration as an individual entrepreneur with tax authorities - for newly formed individual entrepreneurs that indicated the chosen special tax regime in their notification about the commencement of activity as an individual entrepreneur;

      2) for newly formed legal entities that have submitted a notification of the applicable taxation regime within the time period established by this Article, - the date of state registration with the registering authority;

      2-1) for persons making the transition to a special tax regime using a special mobile application – the date of the choice of a special tax regime using a special mobile application in the notification of the applicable tax regime;

      3) the 1st day of a month following the month of submission of a notification about the applied tax regime - in other cases.

      8-1. Was in effect from 01.01.2023 to 01.05.2023 under the Law of the Republic of Kazakhstan dated 25.12.2017 № 121-VI

      9. In case of switching to a special tax regime in accordance with paragraph 8 of this article, the application of a special tax regime or the generally established procedure for taxation shall be terminated on the last day of the month of submission of a relevant notification about the applied tax regime.

      10. When a taxpayer switches (is transferred) from a special tax regime to the generally established taxation procedure in case of occurrence of conditions preventing the application of a special tax regime, the generally established procedure for taxation is deemed to begin to apply on the 1st day of the month of occurrence of such conditions.

      Footnote. Article 679 as amended by the Law of the Republic Kazakhstan №156-VI as of 24.05.2018 (takes effect on 01.01.2018); dated 02.04.2019 № 241-VI (enforcement see Article 2); dated 10.12.2020 № 382-VI (shall come into effect from 01.01.2021); dated 24.06. 2021 № 53-VII (shall come into effect from 01.01.2022); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Chapter 77. GENERAL PROVISIONS ON SPECIAL TAX REGIMES FOR SMALL BUSINESS ENTITIES Clause 1. General provisions

Article 680. General Provisions

      1. The special tax regime establishes for small business entities a simplified procedure for calculating and paying:

      1) individual income tax, except for taxes withheld at source of payment - when applying a special tax regime on the basis of the patent;

      1-1) individual income tax (except for taxes withheld at the source of payment), social payments - when applying a special tax regime using a special mobile application;

      2) social tax, corporate or individual income tax, except for taxes withheld at source of payment - when applying a special tax regime on the basis of the simplified declaration;

      3) individual or corporate income tax, except for taxes withheld at source of payment - when applying a special tax regime with a fixed deduction.

      Taxes and payments to the budget, not specified in part one of this paragraph, shall be calculated and paid, and tax returns thereon shall be filed in accordance with the generally established procedure.

      2. A taxpayer, applying a special tax regime for small business entities, fulfills the tax agent’s obligation for individual income tax on income subject to taxation at source of payment with regard to the calculation, withholding and transfer of this tax in the manner and within the time limits established by Chapter 38 of this Code.

      A taxpayer applying a special tax regime based on a patent or using a special mobile application shall submit tax returns on individual income tax on income subject to taxation at the source of payment in the manner and within the time limits established by Chapter 38 of this Code.

      Footnote. Article 680 as amended by the Law of the Republic of Kazakhstan dated 24.06. 2021 № 53-VII (shall come into effect from 01.01.2022).

Article 681. The procedure for determining income when applying special tax regimes based on a patent, a simplified declaration or using a special mobile application

      Footnote. Heading of Article 681 as amended by the Law of the Republic of Kazakhstan dated 24.06. 2021 № 53-VII (shall come into effect from 01.01.2022).

      1. The object of taxation for a taxpayer applying a special tax regime based on a patent, a simplified declaration or using a special mobile application shall be the income received during the tax period.

      2. Income determined for the purposes of paragraph 1 of this article shall comprise the following types of income received (receivable) in the Republic of Kazakhstan and abroad (subject to adjustments made in accordance with paragraph 6 of this article), unless otherwise provided by paragraph 2-1 of this article:

      1) income from the sale of goods, performance of works, rendering of services, including royalties, income from property lease (rent);

      2) income from writing off obligations;

      3) income from assigning the right to claim;

      4) income from joint activity;

      5) fines, penalties and other types of sanctions awarded or recognized by the debtor (except for unjustifiably withheld fines that were returned from the budget, provided that these amounts have not been earlier allocated to deductibles within the period of the taxpayer’s settlements with the budget in accordance with the established procedure);

      6) amounts received from the state budget to cover costs;

      7) surplus material valuables discovered in the course of inventory taking;

      8) income in the form of property received free of charge (except for charitable assistance) to be used for business purposes;

      9) the lessee’s reimbursement of expenses for maintenance and repair of the leased property incurred by an individual entrepreneur that is the lessor;

      10) the lessee’s expenses for maintenance and repair of the property leased from an individual entrepreneur, applied against the rent under a lease agreement.

      2-1. The income of a person practicing digital mining shall be determined in the manner prescribed by Article 227-1 of this Code.

      3. When applying a special tax regime for small business entities, the amount of income, specified in paragraph 2 of this article, is determined by:

      1) a legal entity - in accordance with the generally established procedure in accordance with Section 7 of this Code and paragraphs 5, 6, 7 and 8 of this article;

      2) an individual entrepreneur not obliged to maintain accounting records and prepare financial statements in accordance with the Law of the Republic of Kazakhstan “On Accounting and Financial Reporting” (hereinafter referred to as maintenance of accounting records and preparation of financial statements) - in accordance with Chapter 24 of this Code and paragraphs 5, 6, 7 and 8 of this article;

      3) an individual entrepreneur maintaining accounting records and preparing financial statements - in accordance with Articles 226-240 of this Code and paragraphs 5, 6, 7 and 8 of this article.

      4. When taxpayers, applying a special tax regime for small business entities, receive income, not specified in paragraph 2 of this article, they shall calculate, pay relevant taxes and file tax returns thereon under the generally established procedure in accordance with this Code.

      5. For tax purposes, the below shall not be considered as income of a taxpayer applying a special tax regime for small business entities:

      1) the value of property transferred free of charge - for a taxpayer transferring such property;

      2) the sale of assets redeemed for state needs in accordance with the laws of the Republic of Kazakhstan;

      3) the value of goods received by an individual entrepreneur free of charge for advertising purposes (also in the form of a gift), if the unit value of such goods does not exceed 5 times the monthly calculation index established for a relevant financial year by the law on the national budget and effective as of the date of such transfer;

      4) the following expenses incurred by an individual lessee that is not an individual entrepreneur in case of property lease (rent) of a dwelling, a residential unit (apartment) - if these expenses are not included in the rent for:

      the maintenance of common property of a condominium unit in accordance with the housing legislation of the Republic of Kazakhstan;

      the payment of utility services provided for by the Law of the Republic of Kazakhstan “On Housing Relations”;

      the repair of a dwelling, a residential unit (apartment);

      5) the amount of a penalty and fines written off in accordance with the tax legislation of the Republic of Kazakhstan.

      6) was valid until 01.01.2023 in accordance with the Law of the Republic of Kazakhstan dated 11.07.2022 № 135-VII.

      6. For the purposes of this Chapter, an adjustment is an increase in the amount of income for a reporting taxable period or reduction in the amount of income for a reporting taxable period within the amount of earlier recognized income.

      The income specified in paragraph 2 of this article is subject to adjustment in such cases as:

      1) full or partial return of goods;

      2) modification of the terms of a transaction;

      3) changes in the price of, compensation for goods sold or purchased, works performed, services rendered;

      4) price discounts, sales discounts;

      5) changes in the amount payable in national currency for goods sold or purchased, works performed, services rendered, based on the terms of a contract;

      6) cancellation of a claim to a legal entity, an individual entrepreneur, a non-resident legal entity operating in the Republic of Kazakhstan through its permanent establishment, with regard to claims related to the activity of such a permanent establishment, as well as to a branch, representative office of a non-resident legal entity operating in the Republic Kazakhstan through a branch, representative office without formation of a permanent establishment.

      The income adjustment provided for in this subparagraph shall be downward in case of:

      a failure to claim by a taxpayer-creditor in case of liquidation of a taxpayer-debtor as of the day of approval of its liquidation balance;

      the taxpayer’s cancellation of a claim pursuant to a final and binding court judgment.

      The adjustment provided for in this subparagraph shall be made within the amount of the cancelled claim and earlier recognized income from such a claim, given source documents confirming the emergence of the claim.

      The adjustment provided for in subparagraphs 1) - 5) of part two of this paragraph shall be made given source documents confirming the occurrence of cases for such an adjustment.

      The income adjustment is made within the taxable period, in which the cases, specified in this article, occurred.

      In case of no income or insufficiency of its size for making downward adjustments within the period, in which the cases specified in this article occurred, the adjustment is made within the taxable period, in which the income subject to adjustment was earlier recognized.

      7. If one and the same income can be stated in several income items, this income is included in income only once.

      The date of income recognition for tax purposes is determined in accordance with the provisions of this Chapter.

      8. Unless otherwise provided by paragraph 5 of this Article, an individual entrepreneur applying a special tax regime based on a patent, a simplified declaration or using a special mobile application shall determine the amount:

      1) property income - in accordance with Articles 330, 331, 332, 333 and 334 of this Code;

      2) income specified in paragraph 2 of this article:

      in accordance with paragraphs 5, 6 and 7 of this article and Article 682 of this Code - by an individual entrepreneur not obliged to maintain accounting records and prepare financial statements in accordance with the Law of the Republic of Kazakhstan “On Accounting and Financial Reporting”;

      in accordance with paragraphs 5, 6 and 7 of this article and Articles 226-240 of this Code - by an individual entrepreneur maintaining accounting records and preparing financial statements in accordance with the Law of the Republic of Kazakhstan “On Accounting and Financial Reporting”;

      3) other income of an individual that are not specified in subparagraphs 1) and 2) of part one of this paragraph - in accordance with Section 8 of this Code.

      In this case, relevant taxes are calculated and paid, and tax returns thereon are filed:

      1) with regard to income indicated in subparagraphs 1) and 3) of part one of this paragraph - in accordance with Section 8 of this Code;

      2) with regard to income indicated in subparagraph 2) of part one of this paragraph by:

      an individual entrepreneur applying a special tax regime based on a patent or using a special mobile application - in accordance with paragraphs 2 and 2-1 of this chapter;

      an individual entrepreneur applying a special tax regime on the basis of the simplified declaration - in accordance with Clause 3 of this Chapter.

      Footnote. Article 681 as amended by the Law of the Republic of Kazakhstan dated 24.06.2021 № 53-VII (shall come into effect from 01.01.2022); dated 11.07.2022 №135-VII (enforcement see Article 3); dated 06.02.2023 № 196-VII (shall be enforced from 01.04.2023).

Article 682. Features of income recognition in tax accounting by individual entrepreneurs not obliged to maintain accounting records and prepare financial statements in accordance with the Law of the Republic of Kazakhstan “On Accounting and Financial Reporting”

      1. The provisions of this article shall be applied by individual entrepreneurs not obliged to maintain accounting records and prepare financial statements in accordance with the Law of the Republic of Kazakhstan “On Accounting and Financial Reporting”.

      2. Unless otherwise established by this article, income is measured by the value of compensation received or receivable, with account of the amount of any sales and wholesale discounts provided by an individual entrepreneur. The amount of income arising from a transaction is also determined on the basis of a completed contract between an individual entrepreneur and a buyer or user of an asset.

      3. Income from the sale of goods is recognized, provided all of the following requirements are met:

      1) an individual entrepreneur transferred substantial risks and rewards, related to the right of ownership of the goods, to a buyer;

      2) an individual entrepreneur is no longer a participant in management to the extent that it is usually associated with the ownership right and has no control over the goods sold;

      3) the amount of income can be reliably measured;

      4) economic benefits associated with a transaction are likely to be received by an individual entrepreneur;

      5) costs incurred or estimated, which are associated with a transaction, can be reliably measured.

      4. Income from the performance of works, rendering of services is recognized on the basis of a certificate of works performed, services rendered or another document confirming the performance of works, rendering of services. Income from the performance of works, rendering of services is recognized in the period, in which the certificate of works performed, services rendered or another document confirming the performance of works, rendering of services was signed.

      5. Income from writing off obligations includes:

      1) the write-off of obligations from a taxpayer by his/her/its creditor;

      2) obligations unclaimed by a creditor as of the time of termination of activity by an individual entrepreneur;

      3) the write-off of obligations due to expiration of the limitation period established by the laws of the Republic of Kazakhstan;

      4) the write-off of obligations pursuant to a final and binding court judgment.

      The amount of income from writing off obligations is equal to the amount of obligations (except for VAT amount) payable in accordance with source documents of an individual entrepreneur as of the day of:

      1) submission of a tax application for termination of activity to a tax authority in the case specified in subparagraph 2) of part one of this paragraph;

      2) write-offs in other cases.

      Income from writing off obligations is recognized in the reporting taxable period:

      1) in which an obligation is written off by a creditor in the case specified in subparagraph 1) of part one of this paragraph;

      2) for which liquidation tax returns are filed to a tax authority in the case specified in subparagraph 2) of part one of this paragraph;

      3) in which the limitation period expired in the case specified in subparagraph 3) of part one of this paragraph;

      4) in which a court judgment became final and binding in the case specified in subparagraph 4) of part one of this paragraph.

      6. Income in the form of surplus material valuables discovered in the course of inventory taking is recognized in the taxable period, in which the inventory taking was completed and an inventory certificate, indicating the fact of existence of such surpluses, was drawn up. An individual entrepreneur determines the surplus value on his/her own, on the basis of prices and tariffs effective in the Republic of Kazakhstan.

      7. Income in the form of fines, penalty, forfeit and other types of sanctions is recognized in the taxable period, in which a court rendered a decision to collect them or they were recognized by a debtor.

      8. If an individual entrepreneur carries out transactions for exchanging his/her goods, works or services for those of another person, it is required to draw up a certificate of transfer and acceptance of goods, works or services. The certificate of transfer and acceptance must indicate the value of goods, works or services transferred and received. Income from such a transaction is defined as positive difference between the value of received goods, works or services to be indicated in the certificate of transfer and acceptance and the production cost of transferred goods, works or services.

      9. Income from a long-term contract for a reporting taxable period is income (to be) received for a taxable period.

      10. Income from assigning the right of claim is:

      1) for an individual entrepreneur acquiring the right of claim - positive difference between the amount of principal claim due from a debtor, including the amount in excess of the principal debt as of the date of assignment of the right of claim, and the value of acquisition of the right of claim. Such income from the assignment of the right of claim is the income of that taxable period, in which the acquired claim is paid off by the debtor;

      2) for an individual entrepreneur that conceded the right of claim - positive difference between the value of the right of claim, for which the assignment was made, and the value of the claim receivable from a debtor as of the date of assignment of the right of claim, according to the taxpayer’s source documents. Such income from the assignment of the right of claim is the income of that taxable period, in which the assignment is made.

      11. Income in the form of property received free of charge (except for charitable assistance) to be used for business purposes is the value of property received free of charge by an individual entrepreneur as his/her own property if such property is used by an individual entrepreneur for business purposes in the taxable period, in which such property is received.

      Income in the form of property received free of charge (except for charitable assistance) to be used for business purposes is recognized in the taxable period, in which such property is received, except for immovable property and vehicles subject to state registration.

      Income in the form of immovable property received free of charge (except for charitable assistance) to be used for business purposes is recognized in the taxable period of registration of the right of ownership of such property.

      Income in the form of a vehicle received free of charge that is subject to state registration (except for charitable assistance) to be used for business purposes is recognized in the taxable period of state registration of such a vehicle.

      The value of property received free of charge by an individual entrepreneur is the market value of the property, as of the date of emergence of the right of ownership of the property, which is indicated in an appraisal report conducted under an agreement between the appraiser and the individual entrepreneur in accordance with the legislation of the Republic of Kazakhstan on the appraisal activity.

      12. Income in the form of the lessee’s reimbursement of expenses for maintenance and repair of the leased property, incurred by an individual entrepreneur that is the lessor, is recognized in the taxable period of such reimbursement.

      Income of an individual entrepreneur that is the lessor in the form of the lessee’s expenses for maintenance and repair of the leased property, which is offset against the rent under a lease agreement, is recognized in the taxable period of such offset.

Article 683. Conditions for the application of a special tax regime

      1. For the purposes of this Code, individual entrepreneurs and resident legal entities of the Republic of Kazakhstan, applying a special tax regime for small business entities, are recognized as small business entities.

      2. A special tax regime for small business entities may be applied by taxpayers that meet the following conditions:

      1) the average number of employees in a taxable period does not exceed for a special tax regime:

      on the basis of the simplified declaration - 30 people;

      with a fixed deduction - 50 people;

      2) income for a taxable period shall not exceed for a special tax regime:

      based on a patent or using a special mobile application - 3,528 times the monthly calculation index established by the law on the republican budget and effective as of January 1 of the corresponding financial year;

      on the basis of the simplified declaration – 24 038 times the monthly calculation indexes established by the law on the republican budget and effective as of January 1 of a relevant financial year;

      with a fixed deduction – 144 184 times the monthly calculation indexes established by the law on the republican budget and effective as of January 1 of a relevant financial year;

      In this case, the income indicated in the Sub-paragraph tree of part one of Paragraph shall not include income within 70 048 times the monthly calculation indexes established by the law on the republican budget and effective as of January 1 of the relevant financial year, received by an individual entrepreneur by bank transfer with mandatory using a three-component integrated system.

      3) not carrying out the following activities:

      production of excisable goods;

      storage and wholesale of excisable goods;

      sale of certain types of petroleum products - gasoline, diesel fuel and fuel oil;

      conducting lotteries;

      Note!
      Paragraph six of subparagraph 3) of paragraph 2 shall be suspended until 01.01.2026 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 № 121-VI and during the period of suspension this paragraph shall be valid in the following edition.

      subsoil use (except for subsoil use activities carried out on the basis of a prospecting license);

      collection (procurement), storage, processing and sale of scrap and waste of non-ferrous and ferrous metals;

      consulting and (or) marketing services;

      activities in accounting or auditing;

      financial, insurance activities and intermediary activities of an insurance broker and an insurance agent;

      activities in the field of law, justice and judicature;

      rent and operation of the trading market;

      digital mining activities under the license for digital mining activities of subtype I;

      sublease of trade facilities related to trade markets, stationary trade facilities of category 1, 2 and 3 in accordance with the legislation of the Republic of Kazakhstan on the regulation of trade activities, as well as trade places, trade facilities and public catering facilities located on their territory;

      activities of two or more taxpayers in the provision of hotel services on the territory of one hotel or a separate non-residential building in which such services are provided;

      activities under financial leasing.

      3. Individual entrepreneurs and legal entities providing services based on agency contracts (agreements) shall not be entitled to apply a special tax regime based on a patent, a simplified declaration or using a special mobile application.

      For the purposes of this paragraph, agency agreements (contracts) are understood to mean civil-law agreements (contracts) concluded in accordance with the legislation of the Republic of Kazakhstan, under which one party (agent) undertakes, on a fee basis, to perform certain actions on its own behalf on the instructions of the other party, but for the money of the other party, or on behalf and for the money of the other party.

      4. Not entitled to apply a special tax regime for small business entities are:

      1) legal entities with structural units;

      2) structural units of legal entities;

      3) taxpayers with other separate structural units and (or) taxable items in different populated localities.

      For the purposes of taxation of persons applying special tax regimes, another separate structural unit of the taxpayer is recognized to be a territorially separate unit with stationary workplaces performing part of its functions. A workplace is considered to be stationary if it is created for at least one month.

      The provision of this subparagraph does not apply to taxpayers engaged only in leasing out (renting) property;

      4) legal entities with more than 25 percent of participatory interest of other legal entities;

      5) legal entities, whose founder or participant is at the same time a founder of or a participant in another legal entity applying a special tax regime or tax treatment;

      6) non-commercial organizations;

      7) payers of the gambling business tax.

      5. For the purposes of this article, the marginal income of an individual entrepreneur shall consist of:

      1) a taxable item identified in accordance with Article 681 of this Code;

      2) income in the form of increase in value, specified in Article 330 of this Code, arising in connection with the sale and transfer to the authorized capital of property that is fixed assets of the individual entrepreneur;

      3) income determined in accordance with Article 366 of this Code.

      6. For the purposes of this article, the marginal income of a legal entity shall consist of:

      1) a taxable item identified in accordance with Article 681 of this Code;

      2) total annual income with account of the adjustments provided for in Article 241 of this Code, determined in accordance with Section 7 of this Code.

      7. An individual entrepreneur that is a small business entity in accordance with this article, when applying a special tax regime for small business entities is entitled to maintain tax accounting in a simplified manner provided for by this Section.

      Footnote. Article 683 as amended by the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VI (shall be enforced from 01.01.2019); dated 02.04.2019 № 241-VI (shall be enforced from 01.01.2019); dated 24.06. 2021 № 53-VII (shall come into effect from 01.01.2022); dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2023); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023); dated 06.02.2023 № 196-VII (effective from 01.01.2024); dated12.12.2023 № 45-VIII (effective from 01.01.2024).

Article 684. Taxable period

      1. The tax period for applying a special tax regime based on a patent, a special tax regime using a fixed deduction or a special tax regime using a special mobile application is a calendar year.

      The period for which individual income tax and social payments are calculated and paid in a special mobile application shall be a calendar month.

      2. A taxable period for the application of a special tax regime on the basis of the simplified declaration is half a year.

      Footnote. Article 684 as amended by the Law of the Republic of Kazakhstan dated 24.06. 2021 № 53-VII (shall come into effect from 01.01.2022); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2022).

Clause 2. Special tax regime on the basis of the patent

Article 685. The order for application

      1. A special tax regime based on a patent may be applied by individual entrepreneurs who, in addition to meeting the conditions established for small businesses by Article 683 of this Code shall:

      1) not use the labor of employees;

      2) carry out activities in the form of personal entrepreneurship;

      3) carry out one or more of the following activities:

      plastering work;

      joinery and carpentry work;

      flooring and wall covering works;

      painting and glass works;

      taxi activities;

      freight transportation by road;

      property management on a fee or contract basis;

      activities in the field of photography;

      translation (oral and written) business;

      property lease (rent);

      lease (lease) of vehicles;

      rental and property lease (rent) of entertainment and sports equipment;

      rental of videos and disks;

      rental and property lease (rent) of other personal and household goods;

      lease (rent) of agricultural machinery and equipment;

      lease (lease) of office machines and equipment, including computers;

      services in the field of sports education and education of specialists in the organization of leisure;

      educational services in the field of culture;

      services in the field of other education;

      auxiliary educational services;

      activities in the field of art;

      repair of computers and peripheral equipment;

      repair of communication equipment;

      repair of personal items and household goods;

      hairdressing services;

      manicure and pedicure;

      veterinary services;

      services for the processing of land plots;

      residential cleaning and housekeeping services;

      porters services in markets, train stations;

      production and repair of musical instruments;

      grazing of domestic animals.

      2. To apply a special tax regime on the basis of the patent, it is necessary to submit the calculation of the patent value to the tax authority at the location (for the purposes of this Chapter, hereinafter referred to as the calculation).

      The calculation is presented in paper or electronic form, also through the “e-government” web portal, by individual entrepreneurs:

      1) that are newly established ones - within three business days of the day of submission of a notification about their registration as an individual entrepreneur in the manner prescribed by the legislation of the Republic of Kazakhstan on permits and notifications;

      2) switching from the generally established procedure or another special tax regime - before the 1st day of the month of application of a special tax regime on the basis of the patent;

      3) applying a special tax regime on the basis of the patent to obtain next patent – prior to expiration of a previous patent or the deadline for the suspension of filing tax returns.

      3. The calculation is tax returns for the calculation of the patent value.

      The patent value is calculated in accordance with Article 686 of this Code.

      4. A taxpayer shall pay the patent value before submitting the calculation.

      In case of payment of the patent value through second-tier banks or organizations carrying out certain types of banking operations, the calculation submitted in electronic form shall be accompanied by a notification of the “e-government” payment gateway generated on the “e-government” web portal when specifying the details of the payment document in the request.

      Together with the paper-based calculation, it is required to submit documents confirming the payment of the patent value.

      5. The calculation submitted by individual entrepreneurs in electronic form, also through the “e-government” web portal, shall indicate the details of payment documents on the payment of taxes and social payments included in the patent value.

      After submission of the calculation by individual entrepreneurs, a tax authority creates the patent in its information system within one business day following the date of the calculation’s submission.

      The form of the patent is approved by the authorized body.

      6. A special tax regime on the basis of the patent shall be applied for at least one month within one taxable period, unless otherwise provided for by this paragraph.

      A special tax regime on the basis of the patent is applied for less than a month by individual entrepreneurs that:

      1) are newly registered in the last month of a current taxable period;

      2) resumed their activity before or after the end of the period for suspension of filing tax returns in the last month of a current taxable period.

      7. To suspend the filing of tax returns by individual entrepreneurs applying a special tax regime on the basis of the patent, it is necessary to submit a tax application, in the manner prescribed by Article 214 of this Code, to the tax authority at their location.

Article 686. Calculation of patent value

      1. The patent value includes the amounts of payable individual income tax (except for individual income tax withheld at source of payment) and social payments.

      2. The calculation of the amount of individual income tax included in the cost of a patent shall be made by applying a rate of 1 percent to the taxable item.

      2-1. shall be valid from 01.01.2020 to 01.01.2022 in accordance with Law of the Republic of Kazakhstan № 121-VI dated 25.12.2017.

      3. Social payments included in the cost of a license shall be calculated in accordance with the Social Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan “On Compulsory Social Health Insurance.

      4. If the amount of income actually received within the period of the patent validity exceeds the amount of income specified in the calculation, individual entrepreneurs are obliged, within five business days, to submit the calculation in the form of additional tax returns on the excess amount and pay taxes thereon.

      The provisions of this paragraph shall not apply if the amount of actually received income exceeded the amount of the marginal income established by subparagraph 2) of paragraph 2 of Article 683 of this Code.

      A new patent is created in place of a previous one on the basis of this calculation.

      5. If the amount of income actually received within the patent validity (including cases of its early termination) is less than the amount of income specified in the calculation, individual entrepreneurs may submit the calculation in the form of additional tax returns on the amount of the patent value reduction.

      In this case, the amounts of taxes paid in excess shall be refunded in the manner prescribed by Chapter 11 of this Code.

      6. If the amount of actually received income exceeds the amount of the marginal income established by subparagraph 2) of paragraph 2 of Article 683 of this Code, the income of an individual entrepreneur, received from the date of application of the generally established procedure or another special tax regime established by Article 679 of this Code, is taxed in accordance with the generally established procedure or in the manner determined by the special tax regime.

      7. If the business activity is terminated before the patent expiration, the paid tax amount is not subject to refund and recalculation, except for the case of declaring an individual entrepreneur legally incompetent.

      Footnote. Article 686 as amended by Law of the Republic of Kazakhstan № 121-VI dated 25.12.2017 (shall be valid from 01.01.2018 to 01.01.2022).

Paragraph 2-1. Special tax regime using a special mobile application

      Footnote. Chapter 77 is supplemented with paragraph 2-1 in accordance with the Law of the Republic of Kazakhstan dated 24.06. 2021 № 53-VII (shall come into effect from 01.01.2022).

Article 686-1. Special mobile application

      1. Special mobile application is a mobile application developed by the authorized body to apply a simplified procedure for fulfilling tax obligations and obligations on social payments when applying the special tax regime established by this paragraph, registration as an individual entrepreneur (deregistration) based on an electronic document certified by the electronic digital signature of the taxpayer.

      The procedure for using a special mobile application to fulfil tax obligations and obligations on social payments when applying special tax regimes shall be determined by the authorized body.

      2. In a special mobile application as a document confirming the fact of settlements between an individual entrepreneur applying a special tax regime with the use of a special mobile application or on the basis of a simplified declaration, who is not a VAT payer, and the buyer (client), recipient of work, services, a check shall be generated for a special mobile application.

      3. The receipt of the special mobile application shall contain the following information:

      1) name of the taxpayer;

      2) taxpayer identification number;

      3) the serial number of the receipt of the special mobile application;

      4) name of the body (legal entity, individual entrepreneur) for which the works were performed, services were rendered, its identification number.

      The information specified in this subparagraph shall be filled in at the request of an individual entrepreneur, a legal entity for which work has been performed, services have been rendered, to confirm deductions for certain expenses;

      5) the date and time of payment for the category of goods sold, work performed, services rendered;

      6) the cost of the category of goods sold, work performed, services rendered (per unit of measurement);

      7) the name of the category of goods being sold, the work performed, the services rendered;

      8) the volume of categories of goods being sold, works performed, services rendered (in units of their measurement);

      9) the total cost of the categories of goods being sold, work performed, services rendered;

      10) a bar code containing in coded form information about the receipt of a special mobile application.

      For the purposes of this paragraph, the category of goods is understood as a group of goods grouped according to their functional purpose.

      4. Individual entrepreneurs applying a special tax regime using a special mobile application or on the basis of a simplified declaration shall have the right to authorize a second-tier bank or an organization carrying out certain types of banking operations, an operator of electronic platforms when using their mobile application to generate checks for a special mobile application.

      The operator of an electronic platform in this Article shall refer to the operator of information systems posted on the Internet, intended for the provision of intermediary services, the performance of work in electronic format.

      5. The procedure for interaction between authorized second-tier banks, organizations carrying out certain types of banking operations, operators of electronic platforms with tax authorities to transfer information on transactions to a special mobile application shall be determined by the authorized body in agreement with the National Bank of the Republic of Kazakhstan.

      6. The check of the special mobile application must be transferred by the taxpayer at the time of settlement in cash and (or) using a system (device) for accepting non-cash payments to the buyer (client), recipient of works and services, including to the e-mail address indicated by them.

      For other forms of non-cash settlements, a check of a special mobile application must be generated and transferred to the buyer (client), recipient of works, services, including to the e-mail address indicated by them, no later than three calendar days from the day on which the settlements were made.

      7. A special mobile application shall generate a register of income based on receipts of a special mobile application and other information about income received from other sources.

      8. A special mobile application can be used by individual entrepreneurs applying a special tax regime based on a simplified declaration to generate and issue a check for a special mobile application, to fulfill tax obligations for calculating individual income tax and social payments, their payment and submission of a simplified declaration.

      Footnote. Article 686-1 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 686-2. Application procedure

      1. The special tax regime using a special mobile application shall be entitled to be applied by individual entrepreneurs who, in addition to meeting the conditions established for small businesses in Article 683 of this Code:

      1) do not use the labour of employees;

      2) carry out activities in the form of personal entrepreneurship;

      3) carry out one or more of the following activities:

      plastering works;

      carpentry and joinery work;

      flooring and wall cladding works;

      painting and glassworks;

      taxi business;

      freight transportation by road;

      property management on a fee or contract basis;

      activities in the field of photography;

      translation (verbal and written) business;

      renting out a property (lease);

      rental and property lease (rent) of vehicles;

      rental and property lease (rent) of entertainment and sports equipment;

      rental of video recordings and CDs;

      rental and property lease (rent) of other items of personal consumption and household goods;

      rental and property lease (rent) of agricultural machinery and equipment;

      rental and property lease (rent) of office machines and equipment, including computers;

      services in the field of sports education and education of specialists in the organization of leisure;

      cultural education services;

      services in the field of other education;

      ancillary educational services;

      activities in the field of art;

      repair of computers and peripheral equipment;

      repair of communication equipment;

      repair of personal items and household goods;

      hairdressing services;

      manicure and pedicure;

      veterinary services;

      land processing services;

      residential cleaning and housekeeping services;

      porter services in markets, stations;

      production and repair of musical instruments;

      grazing domestic animals;

      courier delivery, with the exception of postal delivery services;

      4) shall not be payers of value-added tax specified in subparagraph 1) of paragraph 1 of Article 367 of this Code.

      2. The date of commencement of the application of a special tax regime using a special mobile application shall be the date of choosing a special tax regime using a special mobile application.

      3. When switching from a special tax regime using a special mobile application to other special tax regimes or the generally established taxation procedure, the end date of the regime shall be the last day of the month in which the corresponding notification of the applicable taxation regime is submitted.

      4. Individual entrepreneurs, for income received by them for services rendered or works performed using Internet platforms in accordance with the Social Code of the Republic of Kazakhstan, shall apply a special tax regime using a special mobile application.

      At the same time, such an individual entrepreneur, for incomes not specified in part one of this paragraph, shall have the right to apply other special tax regimes or the generally established taxation procedure in accordance with this Code.

      Footnote. Article 686-2 as amended by the Law of the Republic of Kazakhstan dated 20.03.2023 № 213-VII (shall be enforced ten calendar days after the date of its first official publication); dated 01.07.2024 № 105-VIII (shall be enforced upon expiry of sixty calendar days from the date of its first official publication).

Article 686-3. Procedure for calculating individual income tax and social payments when applying a special tax regime using a special mobile application

      Footnote. The title of Article 686-3 is in the wording of the Law of the Republic of Kazakhstan dated 01.07.2024 № 105-VIII (effective after sixty calendar days from the date of its first official publication).

      1. The calculation of the amount of individual income tax shall be made by a special mobile application by applying a rate of 1 percent to the taxable object.

      2. The special mobile application calculates the amounts of social payments in accordance with the Social Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan "On Compulsory Social Health Insurance".

      3. The calculation of the amount of individual income tax and social payments shall be made by a special mobile application monthly no later than the 15th day of the month following the reporting one.

      4. Individual income tax and social payments shall be payable no later than the 25th day of the month following the reporting month.

      Footnote. Article 686-3 as amended by the Law of the Republic of Kazakhstan dated 01.07.2024 № 105-VIII (shall be enforced upon expiry of sixty calendar days from the date of its first official publication).

Clause 3. Special tax regime on the basis of the simplified declaration

Article 687. Calculation of taxes on the basis of the simplified declaration

      1. A taxpayer calculates taxes on the basis of the simplified declaration on his/her/its own by applying a rate of 3 percent to his/her/its taxable item for a reporting taxable period.

      2. The amount of taxes calculated for a taxable period in accordance with Paragraph 1 of this Article shall be adjusted downwards by an amount equal to 1.5 percent of the tax amount for each employee based on the average number of employees if the average monthly wages of employees for a reporting period amounted to at least 23 times the monthly calculation indexes with respect to individual entrepreneurs, with respect to legal entities - at least 29 times the monthly calculation indexes established by the law on the republican budget and effective as of the first day of a taxable period.

      2-1. in force from 01.01.2020 to 01.01.2022 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 № 121-VI.

      3. In case of non-observance of the conditions of application of the special tax regime established by Article 683 of this Code, the taxpayer’s income received from the date of commencement of application of the generally established or another special tax regime shall be taxed in accordance with the generally established procedure or procedure established by another special tax regime.

      Footnote. Article 687 as amended by the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VI (shall be enforced from 01.01.2019); № 121-VI dated 25.12.2017 (shall be valid from 01.01.2018 to 01.01.2022); dated 10.12.2020 № 382-VI (shall come into effect from 01.01.2021).

Article 688. Time limits for submitting the simplified declaration and paying taxes

      1. The simplified declaration shall be submitted to the tax authority at the taxpayer’s location on or before the 15th day of the second month following a reporting taxable period.

      2. Taxes specified in the simplified declaration shall be paid to the state budget on or before the 25th day of the second month following a reporting taxable period in the form of individual (corporate) income tax and social tax.

      In this case, individual (corporate) income tax is payable in the amount of 1/2 of the calculated amount of taxes under a simplified declaration, social tax - in the amount of 1/2 of the calculated amount of taxes under the simplified declaration minus the amount of social contributions to the State Social Insurance Fund or the amount of social deductions attributable to the share of social contributions in a single payment, calculated in accordance with the Social Code of the Republic of Kazakhstan and Chapter 89-1 of this Code”.

      If the amount of social contributions to the State Social Insurance Fund exceeds the amount of social tax, the social tax amount is considered to be zero.

      3. The simplified declaration shall reflect the amounts of individual income tax payable to the budget, withheld at the source of payment, social payments and (or) a single payment.

      Footnote. Article 688 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 689 . Calculation, payment and submission of tax reporting for certain types of taxes, social payments and a single payment

      Footnote. The heading of Article 689 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

      Calculation, payment of the amounts of individual income tax withheld at the source of payment, and transfer of social payments shall be made by a taxpayer applying a special tax regime on the basis of a simplified declaration, in the generally established procedure and (or) in the manner prescribed by Chapter 89-1 of this Code.

      In this case, the calculated amounts of individual income tax withheld at the source of payment, social payments and (or) a single payment shall be reflected in the simplified declaration submitted in the manner and within the time frames determined by Article 688 of this Code.

      Footnote. Article 689 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Clause 4. Special tax regime with a fixed deduction

Article 690. Taxable item

      1. For a taxpayer applying a special tax regime with a fixed deduction, a taxable item is taxable income, defined as the difference between income with account of the adjustments provided for by paragraph 4 of Article 691 of this Code and the deductions provided for in this Clause.

      2. The income of a legal entity or individual entrepreneur consists of income (to be) received by these persons in and outside the Republic of Kazakhstan within a taxable period.

      3. For the purposes of this Clause, the following shall not be considered as income:

      1) the value of property received as contribution to the authorized capital;

      2) in case of distribution of the property of a legal entity under liquidation or reduction of the authorized capital, the value of property (to be) received by a shareholder, including that (to be) received in return for the earlier contributed one, in the amount of the paid authorized capital attributable to the number of shares, in proportion to which the property is distributed;

      3) in case of distribution of the property of a legal entity under liquidation or reduction of the authorized capital, and also in case of return of a participatory interest or part thereof in a legal entity to a founder, participant, the value of property (to be) received by a participant, founder, including that (to be) received in return for the earlier contributed one, in the amount of the paid authorized capital attributable to a participatory interest, in proportion to which the property is distributed, but not exceeding the amount of expenses for its acquisition and (or) payment of contributions to the authorized capital made by a participant, in whose favor the property is distributed;

      4) the value of property, which an issuer receives from the placement of its shares;

      5) for a taxpayer transferring property - the value of property transferred free of charge;

      6) the amount of penalty and fines written off in accordance with the tax legislation of the Republic of Kazakhstan;

      7) the value of goods received free of charge for advertising purposes (also in the form of a gift), if the unit value of such goods does not exceed 5 times the monthly calculation index established for a relevant financial year by the law on the national budget and effective as of the date of such receipt;

      8) the amount of reduction of the tax obligation in cases provided for by this Code;

      9) unless otherwise provided by Section 7 of this Code, income arising from a change in the value of assets and (or) liabilities recognized as income in accounting in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial statements, except for those to be received (have been received) from another person;

      10) increase in retained earnings by reducing reserves for revaluation of assets in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting;

      11) income arising in connection with the recognition of an obligation in accounting in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, in the form of a positive difference between the amount of the obligation subject to fulfilment and the cost of this obligation, recognized in accounting;

      12) the value of property, including works, services received in accordance with paragraph 8 of Article 243 of this Code;

      13) excess of the amount of the positive exchange rate difference over the amount of the negative exchange rate difference;

      14) income from writing off obligations;

      15) income from doubtful obligations;

      16) the following expenses incurred by an individual lessee that is not an individual entrepreneur in case of property rent (lease) of a dwelling, a residential unit (apartment) – if these expenses are not included in the rent for:

      the maintenance of common property of a condominium unit in accordance with the housing legislation of the Republic of Kazakhstan;

      the payment of utility services provided for by the Law of the Republic of Kazakhstan “On Housing Relations”;

      the repair of a dwelling, a residential unit (apartment);

      17) income from the disposal of fixed assets.

      In this case, a taxpayer applying a special tax regime with a fixed deduction does not keep record of fixed assets.

      4. For the purposes of this Clause, the following income is not considered as income of an individual entrepreneur if it is received in the form of:

      1) dividends, interests, winnings earlier levied with individual income tax at source of payment, given documents confirming the withholding of such tax at source of payment;

      2) targeted social assistance, benefits and compensations paid out of the state budget, the size of which is established by the legislation of the Republic of Kazakhstan;

      3) scholarships;

      4) charitable assistance;

      5) the value of property received in the form of humanitarian aid;

      6) property income;

      7) the income of an employee;

      8) the amount of compensation for material damage awarded by a court decision.

      Footnote. Article 690 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall come into effect from 01.01.2018).

Article 691. Income

      1. For the purposes of this Clause, income of a taxpayer includes all types of income, except for that:

      1) specified in paragraph 3 of Article 690 of this Code - for a legal entity;

      2) specified in paragraphs 3 and 4 of Article 690 of this Code - for an individual entrepreneur.

      2. If the recognition of income in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting differs from the procedure for determining and recognizing income in accordance with this Code, the specified income shall be taken into account for tax purposes in accordance with the procedure defined by this Code.

      3. A taxpayer has the right to adjust income in accordance with paragraph 4 of this article. In this case, total annual income, with account of adjustments in accordance with paragraph 4 of this article, may have a negative value.

      4. For the purposes of this Clause, an adjustment is an increase in the size of income for a reporting taxable period or decrease in the size of income for a reporting taxable period within the amount of earlier recognized income.

      The income, specified in this article, is subject to adjustment in case of:

      1) full or partial return of goods;

      2) modification of the terms of a transaction;

      3) changes in price, compensation for goods sold or purchased, works performed, services rendered;

      4) price discounts, sales discounts;

      5) changes in the amount payable in national currency for goods sold or purchased, works performed, services rendered based on the terms of a contract;

      6) cancellation of a claim to a legal entity, an individual entrepreneur, a non-resident legal entity operating in the Republic of Kazakhstan through its permanent establishment, with regard to claims related to the activity of such a permanent establishment, as well as to a branch, representative office of a non-resident legal entity operating in the Republic Kazakhstan through a branch, representative office without the formation of a permanent establishment.

      The income adjustment provided for in this subparagraph shall be downward in case of:

      a failure to claim by a taxpayer-creditor in case of liquidation of a taxpayer-debtor as of the day of approval of its liquidation balance;

      the taxpayer’s cancellation of a claim pursuant to the final and binding court judgment.

      The adjustment provided for in this subparagraph shall be made within the amount of the cancelled claim and earlier recognized income from such a claim, given source documents confirming the emergence of the claim.

      The adjustment provided for in subparagraphs 1) - 5) of part two of this paragraph shall be made given source documents confirming the occurrence of cases for such an adjustment.

      The income adjustment is made within the taxable period, in which the cases, specified in this article, occurred.

      In case of no income or insufficiency of its size for making downward adjustments within the period, in which the cases, specified in this article, occurred, the adjustment is made within the taxable period, in which the income subject to adjustment was earlier recognized.

      5. If one and the same income can be stated in several income items, this income is included in income only once.

      The date of recognition of income for tax purposes is determined in accordance with the provisions of this Clause.

      Footnote. Article 691 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall come into effect from 01.01.2018).

Article 692. The order for identifying expenses allocated to deductibles

      1. When determining taxable income, subject to deductions are taxpayer’s expenses related to performance of the activity aimed at obtaining income, except for expenses not subject to deduction in accordance with Section 7 of this Code.

      2. For the purposes of this Clause, subject to deductions are expenses for:

      1) purchasing goods;

      2) assessed income of employees and other payments to individuals, to be allocated to deductibles in accordance with Article 257 of this Code;

      3) the payment of taxes and payments to the budget, to be allocated to deductibles in accordance with Article 263 of this Code;

      4) amounts of compensation for official business trips, to be allocated to deductibles in accordance with Article 244 of this Code;

      5) payment for communication services, electricity, water, heat, gas used for business purposes;

      6) expenses incurred by the tenant concerning the leased property used for business purposes.

      3. When determining taxable income, an individual entrepreneur has the right to apply tax deductions provided for in Article 342 of this Code, unless he/she has applied them as an individual, also from a tax agent.

      4. In the cases provided for by this Code, the amount of expenses allocated to deductibles shall not exceed the established norms.

      5. A taxpayer makes deductions, given documents confirming that such expenses are related to his/her/its activity aimed at obtaining income, unless otherwise established by Article 693 of this Code.

      These expenses shall be deductible in the tax period in which they were incurred, except for deferred expenses determined in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

      6. Deferred expenses determined in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting shall be subject to deduction in the tax period to which they relate.

      7. The taxpayer’s expenses, specified in this article, shall be subject to adjustment in the cases provided for by paragraph 4 of Article 691 of this Code.

      In this case, for the purposes of this Clause, an adjustment is an increase in the size of deduction for a reporting taxable period or decrease in the size of deduction for a reporting taxable period within the amount of earlier recognized deduction.

      Footnote. Article 692 as amended by the Law of the Republic of Kazakhstan dated December 10, 2020, № 382-VI (refer to Article 2 for the procedure of enacting).

Article 693. Additional fixed deduction

      When determining taxable income, a taxpayer, applying a special tax regime with a fixed deduction, has the right to include the amount of fixed deduction not exceeding 30 percent of the amount of income, which is determined with account of the adjustments provided for by paragraph 4 of Article 691 of this Code, in the amount of expenses allocated to deductibles.

      In this case, if the provisions of part one of this article are applied, the total amount of expenses allocated to deductibles, including a fixed deduction, shall not exceed 70 percent of the amount of income with account of the adjustments provided for by paragraph 4 of Article 691 of this Code.

Article 694. Reduction of taxable income

      1. The taxpayer shall have the right to reduce taxable income by 2 times the amount of expenses incurred for the payment of labor of persons with disabilities and by 50 percent of the calculated social tax amount from wages and other payments to persons with disabilities.

      2. A legal entity has the right to reduce taxable income for the following types of income:

      1) the value of property received in the form of humanitarian assistance in the event of emergencies of natural and man-made nature and used for its intended purpose;

      2) income from increase in value when selling shares issued by a legal entity or participatory interests in a legal entity or consortium, unless otherwise provided for by subparagraph 3) of this paragraph, provided all of the following requirements are met:

      as of the day of sale of these shares or participatory interests, a taxpayer has been holding them for more than three years;

      an issuing legal entity or a legal entity, whose participatory interest is being sold, or a consortium participant selling his/her participatory interest in such a consortium, is not a subsoil user;

      as of the day of such sale, the property of persons (a person) that are (is) subsoil users (subsoil user) is not more than 50 percent in the value of assets of an issuing legal entity or legal entity, whose participatory interest is being sold, or total value of assets of participants of a consortium, a participatory interest in which is being sold.

      The period of the taxpayer’s ownership of shares or participatory interests, specified in this subparagraph, shall be determined with account of all the periods of ownership of shares or participatory interests by their former owners if such shares or participatory interests are received by the taxpayer as a result of reorganization of former owners.

      For the purposes of this subparagraph, a subsoil user is not recognized as a subsoil user only because of its right to extract groundwater and (or) common minerals for own use;

      3) income from increase in value when selling through open bids at a stock exchange in the territory of the Republic of Kazakhstan of securities that are in the official lists of this stock exchange as of the day of sale, reduced by losses arisen from selling through open bids at a stock exchange in the territory of the Republic of Kazakhstan of securities that are in the official lists of this stock exchange as of the day of sale.

      3. A taxpayer applying a special tax regime with a fixed deduction has the right to reduce taxable income by the amount of the employer’s expenses, calculated in a reporting taxable period, for the employee’s income to be allocated to deductibles, when determining the taxable income in accordance with this Clause.

      The reduction provided for by part one of this Paragraph, the taxpayer shall be entitled to make, provided that the average monthly wage of employees of such a taxpayer for the reporting tax period exceeds 47 times the monthly calculation indexes established by the law on the republican budget and effective as of January 1 of the relevant financial year.

      Footnote. Article 694 as amended by the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VI (shall be enforced from 01.01.2019).

Article 695. Calculation of taxes under a special tax regime with a fixed deduction

      1. Corporate income tax, except for corporate income tax on net income and corporate income tax withheld at source of payment, to be paid in case of application of a special tax regime with a fixed deduction, is calculated for a taxable period as follows:

      the product of the rate, established by paragraphs 1 or 2 of Article 313 of this Code, and taxable income, determined in the form of the difference between the income provided for by Articles 690 and 691 of this Code and the expenses provided for by Articles 692 and 693 of this Code, reduced in accordance with Article 694 of this Code

      minus

      the amount of corporate income tax subject to offset in accordance with Article 303 of this Code

      minus

      the amount of corporate income tax withheld at source of payment in a taxable period on income in the form of winnings, subject to reduction in accordance with paragraph 2 of Article 302 of this Code

      minus

      the amount of corporate income tax withheld at source of payment on income in the form of interest, dividends, carried forward from previous taxable periods in accordance with paragraph 3 of Article 302 of this Code

      minus

      the amount of corporate income tax withheld at source of payment in a taxable period on income in the form of interest, dividends, subject to reduction in accordance with paragraph 2 of Article 302 of this Code.

      2. Individual income tax to be paid in case of application of a special tax regime with a fixed deduction, except for individual income tax withheld at source of payment, shall be calculated for a taxable period as follows:

      the product of the rate, established by paragraph 1 of Article 320 of this Code, and taxable income, determined in the form of the difference between the income provided for by Articles 690 and 691 of this Code and the expenses provided for by Articles 692 and 693 of this Code, reduced in accordance with Article 694 of this Code.

Article 696. The order for submission of a tax declaration and payment of taxes under a special tax regime with a fixed deduction

      1. With regard to taxpayers applying a special tax regime with a fixed deduction, a declaration shall be submitted to the tax authority at the taxpayer’s location on or before March 31 of a year following a reporting taxable period.

      2. Taxes indicated in a declaration for taxpayers applying a special tax regime with a fixed deduction shall be paid to the state budget pursuant to the results of a taxable period within ten calendar days of the deadline set for submitting the declaration by paragraph 1 of this article.

Chapter 77-1 SPECIAL TAX REGIME OF RETAIL TAX

      Footnote. Chapter 77-1 was in effect up to 01.01.2023 by the Law of the Republic of Kazakhstan dated 25.12.2017 №121-VI.

Chapter 77-2 Special retail tax regime

      Footnote. The Code shall be supplemented by Chapter 77-2 pursuant to the Law of the Republic of Kazakhstan dated 20.03.2023 № 213-VII (shall be enforced from 01.01.2023).

Article 696-3. Application of special retail tax regime and taxes assessment upon its application

      1. The special retail tax regime may be applied by taxpayers that meet the following requirements:

      1) the average staff number over the tax period does not exceed 200 people;

      2) income for a calendar year does not exceed 600,000 of the monthly calculation index established by the law on the republican budget and effective as of January 1 of the corresponding financial year;

      3) pursue exclusively one or more activity types determined by the Government of the Republic of Kazakhstan for the purposes of applying this regime.

      2. Legal entities whose founder or participant is also a founder or participant of another legal entity applying a special tax regime are not entitled to apply the special tax regime of retail tax.

      3. The special retail tax regime envisions a special procedure for assessing corporate or individual income tax, with the exception of taxes withheld at the source of payment.

      4. The corporate or individual income tax, with the exception of taxes withheld at the source of payment, when applying the special retail tax regime, shall be assessed by the taxpayer independently by applying to the taxation object for the reporting tax period a rate in the amount of:

      4% on income received (receivable) for the tax period in the Republic of Kazakhstan and abroad, unless otherwise provided by item three of this paragraph;

      8% on income received from the sale of goods, performance of work, provision of services to taxpayers who apply the norms of paragraph 3-2 of Article 242 of this Code on the inclusion of expenses amounts on deductions for assessing corporate or individual income tax.

      5. Local representative bodies shall have the right to reduce the rate established by the second paragraph of paragraph 4 of this article by no more than 50 percent, depending on the activity type and location of the object.

      At the same time, it shall be prohibited to lower the rate individually for individual taxpayers.

      Such a decision to reduce the rate is made by the local representative body no later than December 1 of the year preceding the year of its introduction, comes into force on January 1 of the year following the year of its adoption, and is subject to official publication.

      6. A taxpayer applying special retail tax regime must keep separate tax records for the income taxed at the rates applied in accordance with the provisions of paragraph 4 of this article.

      7. The object of taxation for a taxpayer applying a special tax regime of retail tax is income received (receivable) in the Republic of Kazakhstan and abroad and determined cumulatively for the tax period in a manner similar to the procedure for determining income established by Article 681 of this Code.

      At the same time, when calculating corporate or individual income tax, with the exception of taxes withheld at the payment source, the object of taxation for a taxpayer applying special retail tax regime is subject to reduction by the amount of expenses of such a taxpayer-employer on his employees’ income.

      Footnote. Article 696-3 in accordance with the Law of the Republic of Kazakhstan dated 12.12.2023 № 45-VIII (shall be enforced upon expiration of sixty calendar days after the day of its first official publication).

Article 696-4. Tax period, deadlines for submitting a declaration and paying taxes

      1. The tax period for applying the special retail tax regime shall be a calendar quarter.

      2. Declarations for taxpayers applying the special retail tax regime shall be filed to the tax authority at the taxpayer’s location no later than the 15th day of the second month following the reporting tax period.

      3. Taxes indicated in the declaration for taxpayers applying the special retail tax regime shall be paid to the budget no later than the 25th day of the second month following the reporting tax period.

Chapter 78. SPECIAL TAX REGIMES FOR PRODUCERS OF AGRICULTURAL PRODUCTS

Article 697. Features of taxation of agricultural producers

      1. For the purposes of this Chapter, agricultural producers are legal entities, peasant or farm enterprises engaged in the production and sale of the following agricultural products (for the purposes of this Chapter, hereinafter referred to as agricultural products):

      1) crop products;

      2) livestock products;

      3) poultry products;

      4) apicultural products.

      For the purposes of this Chapter, agricultural products also include aquaculture (fish farming) products.

      2. This Code provides for the following special tax regimes for agricultural producers:

      1) that for agricultural producers and agricultural cooperatives;

      2) that for peasant or farm enterprises.

      3. With regard to activities subject to such tax regimes and given the observance of conditions of their application established by this Code, agricultural producers, agricultural cooperatives have the right to choose one of the following tax regimes on their own:

      1) a special tax regime for agricultural producers and agricultural cooperatives (for the purposes of this article and Articles 698, 699 and 700 of this Code, hereinafter referred to as a special tax regime);

      2) a special tax regime for small business entities on the basis of the simplified declaration or with a fixed deduction;

      3) the generally established procedure.

      4. When carrying out the types of activities specified in paragraph 3 of Article 702 of this Code, peasant or farm enterprises have the right to choose one of the tax regimes, specified in paragraph 3 of this article, or a special tax regime for peasant or farm enterprises – given the observance of other conditions of its application, established by Article 702 of this Code.

      5. When choosing a special tax regime specified in subparagraph 1) or 2) of paragraph 3 of this article, taxpayers shall apply such a tax regime, provided that conditions of its application are observed, for at least one calendar year, except for the cases, specified in paragraphs 5 and 7 of Article 679 of this Code.

      6. Taxpayers applying special tax regimes for agricultural producers shall be obliged to keep separate records of income and expenses, property if they carry out activities that are not subject to such tax regimes, as well as to calculate and pay the corresponding taxes and payments to the budget for the specified types of activity in the generally established manner, unless otherwise established by paragraph 4 of Article 703 of this Code.

      At the same time, taxpayers must carry out separate accounting provided for in this paragraph in accordance with the provisions of the tax accounting policy approved by them.

      7. Foreign legal entities, foreigners and stateless persons are not entitled to apply special tax regimes for agricultural producers.

Clause 1. Special tax regime for agricultural producers and agricultural cooperatives

Article 698. General provisions

      1. The special tax regime provides for a special procedure for the calculation of corporate income tax or individual income tax, except for taxes withheld at source of payment, social tax, property tax, vehicle tax.

      2. The special tax regime applies to:

      1) the activity of agricultural producers on the production of agricultural products (except for excisable ones), processing and sale of these own-produced products;

      2) the activity of agricultural cooperatives on:

      the production of agricultural products, except for excisable ones, and their sale;

      the procurement, storage and sale of agricultural products produced by members of such a cooperative;

      processing of own-produced agricultural products (except for excisable ones) and (or) those produced by members of such a cooperative, as well as selling products of such processing;

      performing (rendering) works (services) for the members of such a cooperative (for the purposes of their carrying out the activities specified in subparagraph 1) of this paragraph), including auxiliary ones, according to the list approved by the authorized body for the agro-industrial complex development in coordination with the central authorized body for the state and budget planning;

      the sale of goods to the members of such a cooperative (for the purposes of their carrying out the activities specified in subparagraph 1) of this paragraph) according to the list approved by the authorized body for the agro-industrial complex development in coordination with the central authorized body for the state and budget planning.

      Agricultural cooperatives are obliged to indicate the sale of goods provided for in this subparagraph, as well as the provision of such goods for use, into trust management, lease, in the tax register, the form of which is established by the authorized body.

      3. The right to apply the special tax regime is granted to taxpayers having land plots on the basis of the rights of private property and (or) land use (including the right of secondary land use).

      The requirement of part one of this paragraph does not apply to agricultural cooperatives and taxpayers engaged in the production of apicultural products, as well as processing and sale of these own-produced products.

Article 699. Taxable period

      A taxable period for the application of the special tax regime is a calendar year.

Article 700. The feature of calculation of certain types of taxes

      1. Agricultural producers, agricultural cooperatives, applying the special tax regime, may reduce by 70 percent the amounts of the following taxes payable to the budget:

      1) the amounts of corporate income tax or individual income tax (except for taxes withheld at source of payment) - on income from the activities specified in paragraph 2 of Article 698 of this Code;

      2) the amount of social tax - on taxable items related to the performance of activities specified in paragraph 2 of Article 698 of this Code;

      3) the amounts of the property tax, the vehicle tax - on taxable items used in the performance of activities specified in paragraph 2 of Article 698 of this Code.

      2. The reduction of the amount of corporate income tax, provided for in this article, shall also apply:

      1) when calculating the amounts of advance payments of corporate income tax, determined in accordance with Article 305 of this Code;

      2) to income received in the form of budgetary subsidies granted to legal entities producing agricultural products in the areas indicated in paragraph 2 of Article 313 of this Code.

      3. Agricultural producers applying this special tax regime calculate taxes, specified in paragraph 1 of this article, in accordance with the generally established procedure.

      Calculation, payment of individual income tax amounts withheld at the source of payment, and transfer of social payments, with the exception of amounts included in a single payment, shall be made by a taxpayer applying this special tax regime in the generally established manner.

      Calculation, payment of the amount of a single payment shall be made in the manner prescribed by Chapter 89-1 of this Code.

      Footnote. Article 700 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 701. Time limits for paying taxes and filing tax returns

      The taxes, specified in paragraph 1 of Article 700 of this Code, are paid to the state budget and tax returns thereon are filed in accordance with the generally established procedure.

Clause 2. Special tax regime for peasant or farm enterprises

Article 702. General provisions

      1. The special tax regime for peasant or farm enterprises shall be entitled to apply to peasant or farm enterprises that are not payers of the value-added tax specified in subparagraph 1) of paragraph 1 of Article 367 of this Code, if there are land plots on the territory of the Republic of Kazakhstan on the rights of private ownership and (or) land use (including the right of secondary land use).

      2. For the purpose of applying a special tax regime for peasant or farming enterprises, the total area of agricultural land plots on the rights of private ownership and (or) land use (including the right of secondary land use) must not exceed the size of the maximum area of a land plot established for:

      1 territorial zone - 5,000 ha;

      2 territorial zone - 3,500 ha;

      3 territorial zone - 1,500 ha;

      4 territorial zone - 500 ha.

      For the purposes of this paragraph, the following zoning of land plots shall be applied:

      1 territorial zone: pastures located on the lands of desert, semi-desert and foothill-desert-steppe soil-climatic zones of Almaty, Aktobe, Atyrau, Zhambyl, Kyzylorda, Mangistau, Turkestan oblasts and Zhetisu region, Almaty and Shymkent cities;

      2 territorial zone: lands of Akmola, East Kazakhstan, West Kazakhstan, Karaganda, Kostanay, Pavlodar, North Kazakhstan oblasts, Ulytau, Abay regions, Astana city, as well as Aktobe oblast, with the exception of lands of 1 territorial zone;

      3 territorial zone: lands, including irrigated, of Atyrau, Mangistau oblasts, with the exception of lands of 1 territorial zone;

      4 territorial zone: lands, including irrigated, of Almaty, Zhambyl, Kyzylorda, Turkestan oblasts, Zhetisu region, Almaty and Shymkent cities, with the exception of lands of 1 territorial zone.

      If a farm or a farming enterprise has agricultural land plots located in different territorial zones, for the purposes of this paragraph, the total area of such plots shall not exceed the maximum area of a land plot established for such territorial zones.

      At the same time, the area of agricultural land plots located in each territorial zone shall not exceed the size of the maximum area of a land plot established for such territorial zones.

      3. The special tax regime for peasant or farm enterprises provides for a special procedure for settlements with the state budget on the basis of payment of the uniform land tax and applies to the activity of peasant or farm enterprises on the production of agricultural products and their sale, processing of own-produced agricultural products, sale of products of such processing, except for the activity on the production, processing and sale of excisable goods.

      4. A taxable period for the application of the special tax regime is a calendar year.

      Footnote. Article 702 asamendedbytheLawoftheRepublicofKazakhstandated 28.12.2018 № 210-VI (shallbeenforcedfrom 01.01.2019); № 291-VІ dated December 27, 2019 (shall be enforced upon expiry of ten calendar days after the day of its first official publication); dated 10.12.2020 № 382-VI (shall come into effect from 01.01.2021); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023); dated 20.03.2023 № 213-VII (shall be enforced from 01.01.2023).

Article 703. Object of taxation

      1. The object of taxation for a taxpayer applying a special tax regime for peasant or farm households shall be income received during the tax period from the sale of agricultural products, products of processing of agricultural products of their own production, with the exception of activities for the production, processing and sale of excisable goods.

      2. The income, determined for the purposes of paragraph 1 of this article, shall consist of income received (to be received) in the Republic of Kazakhstan and abroad (taking into account the adjustments made in accordance with paragraph 6 of this article).

      3. Income determined for the purposes of paragraph 1 of this article shall include:

      1) income from writing off obligations;

      2) income in the form of property received free of charge (except for charitable assistance) intended for use in the activities specified in paragraph 1 of this article.

      Size proceeds described in paragraph 2 above, when using the special tax regime for country or farms shall be determined in accordance with articles 226 - 240 of the Code, paragraphs 5, 6 and 7 of this article.

      4. Upon receipt of income from activities that, in accordance with paragraph 3 of Article 702 of this Code, shall not be subject to the special tax regime for peasant or farm enterprises, taxpayers calculate, pay the relevant taxes and submit tax reports on them in one of the following regimes taxation, subject to the conditions of their application established by this Code:

      1) in special tax regimes for small businesses - subject to the conditions for the application of such taxation regimes established by this Code.

      At the same time, the amount of income for the purpose of applying the limit on the size of the marginal income for such regimes shall not include income from activities that are subject to a special tax regime for peasant or farm enterprises;

      2) in the generally established order.

      5. For tax purposes, the following shall not be considered as income of a taxpayer applying a special tax regime for peasant or farm households:

      1) the value of the property transferred free of charge - for the taxpayer transferring such property;

      2) the sale of assets redeemed for state needs in accordance with the laws of the Republic of Kazakhstan.

      6. For the purposes of this chapter, an adjustment shall be an increase in the amount of income for the reporting tax period or a decrease in the amount of income for the reporting tax period within the amount of previously recognized income.

      The income specified in paragraph 2 of this article shall be subject to adjustment in the following cases:

      1) full or partial return of goods;

      2) changes in the terms of the transaction;

      3) price changes, compensation for goods sold or purchased, work performed, services rendered;

      4) price discounts, sales discounts;

      5) changes in the amount payable in national currency for goods sold or purchased, work performed, services rendered based on the terms of the contract;

      6) writing off a claim from a legal entity, individual entrepreneur, non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment, in accordance with the requirements related to the activities of such a permanent establishment, as well as from a branch, representative office of a non-resident legal entity operating in the Republic Kazakhstan through a branch, a representative office, which did not lead to the formation of a permanent establishment.

      Adjustment of income provided for by this subparagraph shall be carried out downward in the following cases:

      non -claim by the taxpayer-creditor of the claim upon liquidation of the taxpayer-debtor on the day of approval of its liquidation balance sheet;

      the taxpayer's write-off of the claim according to a court decision that has entered into legal force.

      The adjustment provided for by the third paragraph of the second part of this sub-paragraph shall be made within the amount of the written-off claim and previously recognized income for such a claim if there are primary documents confirming the occurrence of the claim.

      The adjustment provided for in subparagraphs 1) - 5) of the second part of this paragraph shall be made in the presence of primary documents confirming the occurrence of cases for the implementation of such an adjustment.

      Adjustment of income shall be made in the tax period in which the cases specified in this article occurred.

      If there is no income or its size is insufficient to make a downward adjustment in the period in which the cases specified in this article occurred, the adjustment shall be made in the tax period in which the income subject to adjustment was previously recognized.

      7. If the same income can be reflected in several items of income, these incomes shall be included in income once.

      The date of recognition of income for tax purposes shall be determined in accordance with the provisions of this chapter.

Article 704. The procedure for calculating the single land tax

      The calculation of the single land tax shall be made by the taxpayer independently by applying a rate of 0.5 percent to the object of taxation for the reporting tax period.

Article 705. Features of application of the special tax regime

      1. Payers of the uniform land tax shall not pay the following types of taxes and payments to the state budget:

      1) individual income tax on income from the activity of a peasant or farm enterprise, including income in the form of amounts received from the state budget to cover costs (expenses) associated with the activity, to which this special tax regime applies;

      2) land tax and (or) fee for the use of land plots – with regard to land plots used in the activity, to which this special tax regime applies, except for land plots used in violation of the legislation of the Republic of Kazakhstan;

      3) vehicle tax – with regard to taxable items specified in subparagraphs 1) and 2) of paragraph 3 of Article 490 of this Code;

      4) property tax - with regard to taxable items specified in subparagraph 1) of paragraph 3 of Article 517 of this Code;

      5) social tax – with regard to the activity of a peasant or farm enterprise, which is subject to this special tax regime;

      6) fees for negative impact on the environment - activities of peasant or farming enterprise, on which this special tax regime applies.

      2. Calculation, payment of taxes and payments to the budget not specified in paragraph 1 of this article, submission of tax reporting on such taxes and payments to the budget, also payment (transfer) of social payments shall be made in the generally established manner or in the manner provided for in Chapter 89- 1 of this Code.

      Footnote. Article 705 as amended by the Law of the Republic of Kazakhstan dated 02.01.2021 № 402-VI (shall be enforced from 01.01.2022); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 706. Time limits for payment of certain types of taxes and payments to the budget

      1. The uniform land tax, fee for the use of surface water resources are paid as follows:

      1) amounts calculated from 1 January to 1 October of a taxable period - on or before 10 November of a current taxable period;

      2) amounts calculated from October 1 to December 31 of a taxable period - on or before April 10 of a taxable period following a reporting taxable period.

      2. The uniform land tax shall be paid to the budget at the location of a land plot.

Article 707. Time limits for submitting a tax declaration for payers of the uniform land tax

      1. The declaration for payers of the unified land tax shall reflect the calculated amounts of the unified land tax, individual income tax withheld at the source of payment, fees for the use of water resources from surface sources, social payments and (or) a single payment.

      2. The payers of the uniform land tax submit the declaration on or before March 31 of a taxable period following a reporting taxable period to the tax authorities at the location of a land plot.

      Footnote. Article 707 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Section 21. Taxation of persons operating in territories of special economic zones, managing companies of economic and industrial zones, organizations implementing investment priority projects, persons who entered into an investment agreement, an agreement on investment obligations

      Footnote. The title of section 21 - as amended by the Law of the Republic of Kazakhstan dated 20.12.2021 № 85 -VII (shall be enforced from 01.01.2022).

Chapter 79. TAXATION OF PERSONS CARRYING OUT ACTIVITY IN THE TERRITORIES OF SPECIAL ECONOMIC ZONES, MANAGEMENT COMPANIES OF SPECIAL ECONOMIC AND INDUSTRIAL ZONES

      Footnote. Heading of Chapter as amended by the Law of the Republic of Kazakhstan dated 03.04.2019 № 243-VI (shall be enforced upon expiry of ten calendar days after its first official publication).

Article 708. General provisions

      1. For the purposes of application of this Code, an organization operating in the territory of a special economic zone is a legal entity meeting all of the following requirements:

      1) is a participant of a special economic zone in accordance with the legislation of the Republic of Kazakhstan on special economicand industrial zones;

      2) it is registered as a taxpayer at its location with a tax authority in the territory of a special economic zone or with a territorial subdivision of a tax authority in charge of the territory of the special economic zone;

      3) if there is necessary infrastructure and facilities for carrying out priority activities in the territory of a special economic zone, a legal entity may not have branches and other separate structural units outside the special economic zone, except for representative offices;

      4) it carries out a priority activity, which meets the purpose of creation of a special economic zone, in the territory of the special economic zone.

      Priority activities are defined in keeping with the general classifier of economic activities, approved by the authorized state body for state technical regulation.

      The provisions of this paragraph shall not apply to the persons indicated in paragraphs 2 and 3 of this article.

      2. For the purposes of application of this Code, an organization operating in the territory of a special economic zone shall also mean a legal entity meeting all of the following requirements:

      1) is a participant of the “Park of Innovative Technologies” special economic zone in accordance with the legislation of the Republic of Kazakhstan on special economic and industrial zones;

      2) it is registered as a taxpayer at its location;

      3) it has no branches and other separate structural units, except for representative offices;

      4) it carries out a priority activity that meets the purpose of creation of the “Park of Innovative Technologies” special economic zone.

      3. For the purposes of application of this Code, an organization or an individual entrepreneur operating in the territory of a special economic zone shall mean a person meeting all of the following requirements:

      1) is a participant of a special economic zone, the limits of which fully or partially coincide with sections of the customs border of the Eurasian Economic Union, in accordance with the legislation of the Republic of Kazakhstan on special economic and industrial zones;

      2) it is registered as a taxpayer at its location with the tax authority in the territory of a special economic zone, the limits of which fully or partially coincide with sections of the customs border of the Eurasian Economic Union or with a territorial subdivision of a tax authority in charge of the territory of the territory of a special economic zone, the limits of which fully or partially coincide with sections of the customs border of the Eurasian Economic Union;

      3) it has no branches and other separate structural units, except for representative offices;

      4) in the territory of the special economic zone, it carries out a priority activity meeting the purpose of creation of a special economic zone, the limits of which fully or partially coincide with sections of the customs border of the Eurasian Economic Union.

      4. Organizations and individual entrepreneurs operating in the territories of special economic zones do not include:

      1) subsoil users;

      2) organizations producing excisable goods, except for organizations engaged in the production, assembly (completion of a set) of excisable goods specified in subparagraph 6) of Article 462 of this Code;

      3) organizations and individual entrepreneurs applying special tax regimes;

      4) organizations applying investment tax preferences - under incomplete contracts concluded with the authorized state body for investments before January 1, 2009;

      5) organizations carrying out (that carried out) a priority investment project or a strategic investment project in accordance with the legislation of the Republic of Kazakhstan on investments;

      6) organizations engaged in the gambling business.

      At the same time, in relation to a special economic zone, the limits of which fully or partially coincide with the sections of the customs border of the Eurasian Economic Union, foreign individuals and legal entities also shall not belong to the applicants.

      If an investment agreement is concluded with an organization operating in the territory of a special economic zone in accordance with the Entrepreneurial Code of the Republic of Kazakhstan, such a taxpayer shall be recognized to apply the provisions of this Code as a person who has entered into an investment agreement and applies the provisions of Chapter 80-1 of this Code.

      5. The imposition of VAT on goods sold to the territory of a special economic zone, as well as the procedure for the refund of excess VAT on zero-rated turnovers, shall be conducted in the manner prescribed by this Code, with account of the features provided for in this Section and Articles 389 and 391 of this Code.

      6. In case of amendments and additions to the tax legislation of the Republic of Kazakhstan made after the date of conclusion of an agreement on the performance of activity as a participant of a special economic zone, such an organization or an individual entrepreneur shall apply the provisions of this Chapter effective as of the date of conclusion of such an agreement if such amendments and additions provide for the exclusion and (or) the change in the amount of reduction used in the calculation of corporate income tax, individual income tax, land tax, property tax and fee for the use of land plots.

      The provisions of part one of this Paragraph shall be applied within the term of the agreement on the performance of activity as a participant of a special economic zone, concluded in accordance with the legislation of the Republic of Kazakhstan on special economic and industrial zones, but in any event within ten years at most of the date of the first introduction of such an amendment and (or) addition.

      The provisions of part one of this Paragraph shall not apply in case of unilateral termination of an agreement on the performance of activity as a participant of a special economic zone by the management authority of a special economic zone in accordance with the legislation of the Republic of Kazakhstan on special economic and industrial zones in the Republic of Kazakhstan.

      Footnote. Article 708 as amended by the Law of the Republic of Kazakhstan dated 03.04.2019 № 243-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 10.12.2020 № 382-VI (shall come into effect from 01.01.2021); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023); dated 12.12.2023 № 45-VIII (effective from 01.01.2024).

Article 709. Taxation of organizations and individual entrepreneurs carrying out the Activity in the territory of a special economic zone, and management companies of special economic and industrial zones

      Footnote. Heading of Article 709 as amended by the Law of the Republic of Kazakhstan dated 03.04.2019 № 243-VI (shall be enforced upon expiry of ten calendar days after its first official publication).

      1. When determining the amount of land tax, property tax and fee for the use of land plots to be paid to the budget, an organization or an individual entrepreneur operating in the territory of a special economic zone reduces the amount of the calculated tax and (or) the fee by 100 percent with regard to taxable items (items subject to the fee) located in the territory of a special economic zone and used in the implementation of priority activities.

      For the purposes of this Chapter, the reduction provided for in part one of this paragraph is a tax- or fee-related preference.

      Tax- or fee-related preferences apply:

      from the 1st day of the month, in which an agreement on the performance of activity as a participant of a special economic zone was concluded – with regard to the land tax;

      from the date of emergence of a taxable item, but not earlier than the date of conclusion of an agreement on the performance of activity as a participant of a special economic zone – with regard to the property tax;

      from the first day of the month, in which an agreement on the performance of activity as a participant of a special economic zone was concluded, until expiration of the term of an agreement on temporary land use for a fee (lease), but not longer than the lifespan of a special economic zone – with regard to the fee for the use of land plots.

      2. If taxable items (an item subject to the fee) located in the territory of a special economic zone are (is) used both for carrying out priority activities and other activities, the amount of the tax or the fee, to which the provisions of part one of paragraph 1 of this article apply, shall be determined in proportion to the share of income from priority activities to total annual income.

      3. In case of unilateral termination of a contract on performance of activity as a participant of a special economic zone by the management company of a special economic zone in accordance with the legislation of the Republic of Kazakhstan on special economic and industrial zones, preferences on taxes and fees shall be canceled from the date of the start of the taxable period in which there is a violation, which is the reason for termination of the contract.

      The management company of a special economic zone not later than thirty calendar days from the date of termination of the contract shall provide information on the participants of the special economic zone with which the contract shall be terminated, indicating the date of the violation that was the reason for termination of the contract to the tax authorities at the location of such participants.

      In this case, a taxpayer shall be obliged, within thirty calendar days of the date of the contract’s termination, to file additional tax reporting for taxable periods, in which there was a violation that was the reason for the termination of the contract.

      4. An organization operating in the territory of the special economic zone, when determining the amount of corporate income tax payable to the budget, shall reduce the amount of corporate income tax calculated in accordance with Article 302 of this Code by 100 percent on the income received from the sale of goods, works, services resulting from the implementation of priority activities, unless otherwise provided by this paragraph.

      In this case, the provision of part one of this Paragraph shall not apply to income from the sale of the following construction projects, unless this sale is included in the list of priority activities in the territory of the special economic zone, the limits of which fully or partially coincide with the customs border sections of the Eurasian Economic Union:

      hospitals, polyclinics, schools, kindergartens, museums, theaters, higher and secondary educational institutions, libraries, schoolchildren’s palaces, sports complexes in accordance with design estimates;

      infrastructure, administrative and residential complexes in accordance with the design and estimate documentation.

      The procedure for determining the income from intellectual property objects and provision of services in informatization, to which a 100 percent reduction in the amount of calculated corporate income tax is applied, shall be determined by the authorized body in agreement with the authorized body in informatization area.

      5. An individual entrepreneur operating in the territory of a special economic zone, the limits of which fully or partially coincide with the sections of the customs border of the Eurasian Economic Union, when determining the amount of individual income tax payable to the budget, reduces the amount of the calculated individual income tax by 100 percent. The provision of this Paragraph applies to individual entrepreneurs operating in the generally established manner.

      6. An organization or an individual entrepreneur operating in the territory of a special economic zone shall maintain separate tax accounting for taxable and (or) tax-related items in order to calculate tax obligations for a relevant priority activity and other activities.

      7. Income of an organization or an individual entrepreneur, operating in the territory of a special economic zone, from the performance of other types of activities that are not priority ones shall be subject to corporate income tax or personal income tax in accordance with the generally established procedure.

      8. An organization operating in the territory of a special economic zone is not entitled to apply other provisions of this Code allowing for 100-percent reduction of corporate income tax calculated in accordance with Article 302 of this Code.

      9. An organization operating in the territory of the “Park of Innovative Technologies” special economic zone reduces by 100 percent the amount of the calculated social tax, payable to the state budget, on the employer’s expenses paid in the form of income to employees engaged in the implementation of priority activities, provided that such expenses for a taxable period are not less than 70 percent of the total amount of expenses of such an organization according to accounting records. The expenses specified in this paragraph are determined in accordance with the legislation of the Republic of Kazakhstan on accounting and financial reporting.

      The term for applying this Paragraph begins on the 1 day of the month in which the legal entity entered into an agreement on the activity as a participant in the special economic zone in accordance with the legislation of the Republic of Kazakhstan on special economic and industrial zones.

      10. Management companies of special economic and industrial zones when determining the amount of land tax, property tax and fees for using land plots to be paid to the budget for taxable items (to taxable items) used (planned for use) for servicing special economic and industrial zones shall reduce the amount of calculated tax and fees by 100 percent.

      11. The period for applying reductions in taxes and (or) fees by 100 percent, provided for in paragraphs 1, 4, 5 and 9 of this article, shall depend on the categories established by the legislation of the Republic of Kazakhstan on special economic and industrial zones, but no more than the validity term of agreement on the implementation of activities and the operation period of the special economic zone:

      category A – for 7 years;

      category B – for 15 years;

      category C – for 25 years.

      The provisions of part one of this paragraph shall be applied by an organization and an individual entrepreneur operating in the territory of a special economic zone when concluding an agreement on the implementation of activities after January 1, 2024 in accordance with the legislation of the Republic of Kazakhstan on special economic and industrial zones.

      Footnote. Article 709 as amended by the Law of the Republic of Kazakhstan dated 03.04.2019 № 243-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2023); dated12.12.2023 № 45-VIII (effective from 01.01.2024).

Article 710. Taxable period and tax returns

      A taxable period, the procedure and deadlines for filing tax returns on taxes and payments to the budget shall be determined in accordance with this Code.

Chapter 80. TAXATION OF ORGANIZATIONS IMPLEMENTING PRIORITY INVESTMENT PROJECTS

Article 711.General provisions

      1. For the purposes of this Code, an organization implementing a priority investment project is a legal entity meeting all of the following requirements:

      1) it has an investment contract concluded in accordance with the Entrepreneurial Code of the Republic of Kazakhstan, providing for implementation of a priority investment project and the granting of tax preferences;

      2) it carries out the types of activity in keeping with the list of priority activities designated for implementation of a priority investment project;

      3) it does not apply special tax regimes.

      The list of priority activities for implementation of a priority investment project is approved by the Government of the Republic of Kazakhstan.

      2. If amendments and (or) additions to the tax legislation of the Republic of Kazakhstan provide for an increase in the coefficients and (or) rates applied to calculate the land tax and (or) the property tax, or a change in the amount of the reduction when calculating corporate income tax, an organization with an investment contract for implementation of a priority investment project determines tax obligations for the activity related to implementation of the priority investment project, using the coefficients and (or) rates and applying the amount of the reduction in the calculation of corporate income tax, which were effective as of the date of conclusion of the investment contract.

      The provisions of part one of this paragraph shall be applied within the period established by paragraph 2 of Article 712 of this Code.

      3. In case of early termination of an investment contract for implementation of a priority investment project in accordance with the Entrepreneurial Code of the Republic of Kazakhstan, tax preferences and the guarantee for stability of the tax legislation of the Republic of Kazakhstan shall be cancelled from the date of its conclusion.

      In case of early termination of an investment contract, a taxpayer is obliged, within thirty calendar days of the date of termination of the investment contract, to file additional tax returns providing for an increase in the amount of taxes payable to the state budget for taxable periods beginning from the date of conclusion of this investment contract until the date of its termination, inclusive.

Article 712. Taxation of organizations implementing priority investment projects

      1. An organization implementing a priority investment project on building new production facilities and (or) expanding, upgrading the existing ones:

      1) reduces the corporate income tax calculated in accordance with Article 302 of this Code, by 100 percent of income received from implementation of priority activities through the operation of fixed assets, which were introduced as new production, expanded or updated as part of an investment priority project.

      The income of an organization implementing a priority investment project from carrying out other activities, not related to the priority ones, is subject to corporate income tax in the generally established manner.

      The organization implementing an investment priority project keeps separate tax accounting of taxation objects and (or) objects related to taxation in order to calculate tax liabilities.

      If the terms of an investment contract for implementation of a priority investment project on the expansion and (or) upgrade of existing production facilities provide for the phased putting into operation of fixed assets manufacturing products, separate tax accounting is maintained for each fixed asset manufacturing products in accordance with the tax accounting policy.

      An organization implementing a priority investment project is not entitled to apply other provisions of this Code allowing for a 100-percent reduction of corporate income tax within this project;

      2) determines depreciation allowances for the value balances of groups (subgroups) of fixed assets put into operation within the priority investment project, by applying depreciation rates, established by paragraph 2 of Article 271 of this Code, to such value balances of groups (subgroups) as of the end of a taxable period.

      2. The deadline for applying paragraph 1 of this article with regard to investment contracts for implementation of a priority investment project on:

      1) building new production facilities:

      begins on January 1 of the year, in which the investment contract for implementation of the priority investment project was concluded;

      ends within ten consecutive years, which are calculated from January 1 of the year following the year, in which the investment contract for implementation of the priority investment project was concluded;

      2) expanding and (or) upgrading existing production facilities, except for the cases specified in subparagraph 3) of this paragraph:

      begins on January 1 of the year following the year, in which the last fixed asset manufacturing products was put into operation within the investment contract for implementation of the priority investment project;

      ends within three consecutive years, which are calculated from January 1 of the year following the year, in which the last fixed asset manufacturing products was put into operation within the investment contract for implementation of the priority investment project;

      3) expanding and (or) upgrading existing production facilities with the phased putting into operation of fixed assets manufacturing products, which is provided for by the investment contract for implementation of the priority investment project:

      begins on January 1 of the year following the year, in which the fixed asset manufacturing products is put into operation within the investment contract;

      ends within three consecutive years, which are calculated from January 1 of the year following the year, in which a fixed asset manufacturing products was put into operation within the investment contract.

      The deadline applies to each fixed asset manufacturing products and specified in the investment contract for implementation of a priority investment project on expanding and (or) upgrading existing production facilities.

      3. When calculating the land tax on land plots used for implementation of a priority investment project, an organization implementing a priority investment project on building new production facilities shall apply the coefficient of zero to relevant land tax rates.

      The deadline for applying part one of this paragraph:

      1) begins on the 1st day of the month, in which an investment contract for implementation of a priority investment project on building new production facilities is concluded;

      2) ends within ten consecutive years, which are calculated from January 1 of the year following the year, in which an investment contract for implementation of a priority investment project on building new production facilities was concluded.

      The provisions of part one of this paragraph shall not be applied in cases of property lease (rent), provision for use on other grounds of a land plot used in implementation of a priority investment project, or a part thereof (with or without buildings, structures, constructions located on it).

      4. Organization implementing an investment priority project for the creation of new industries, for facilities first put into operation on the territory of the Republic of Kazakhstan, shall calculate property tax at a rate of 0 percent to the tax base.

      The provisions of part one of this paragraph shall apply to assets accounted for as fixed assets in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting and provided for in the work program, which is an application to the investment contract concluded in accordance with the legislation of the Republic of Kazakhstan in the field of entrepreneurship.

      Deadline for the application of the first part of this clause shall:

      1) begin on the 1st day of the month in which the first asset is accounted for as fixed assets in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting;

      2) end no later than eight consecutive years, which are calculated starting from January 1 of the year following the year in which the first asset is accounted for as fixed assets in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

      The provisions of part one of this paragraph shall not apply in cases of transfer of objects of taxation for use, trust management or lease.

      5. The provisions of this article shall apply if an investment contract for implementation of a priority investment project on building new production facilities allows for the application of:

      100-percent reduction of corporate income tax, calculated in accordance with Article 302 of this Code;

      a zero coefficient to land tax rates;

      a zero rate to the tax base when calculating the property tax.

      Footnote. Article 712 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall come into effect from 01.01.2018); dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022).

Chapter 80-1 TAXATION OF PERSONS CONCLUDED INVESTMENT AGREEMENT

      Footnote. The law is supplemented by chapter 80-1 in accordance with the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall come into effect from 01.01.2021).

Article 712-1. General provisions

      1. For the purposes of this Code, a person that entered into an investment agreement shall be a legal entity that simultaneously meets the following conditions:

      1) in accordance with the Entrepreneurial Code of the Republic of Kazakhstan, an investment agreement has been concluded with a state body authorized by the Government of the Republic of Kazakhstan to conclude such an agreement, providing for tax preferences;

      2) implements an investment project on the type of activity provided for in the investment agreement;

      3) is not a person carrying out:

      activities related to the circulation of narcotic drugs, psychotropic substances and precursors;

      production and (or) wholesale of excisable products;

      holding a lottery;

      activities in the gambling business;

      activities related to the circulation of radioactive materials;

      banking activities (or certain types of banking operations) and activities in the insurance market (except for the activities of an insurance agent);

      audit activity;

      professional activity in the securities market;

      digital mining activities;

      activities of credit bureaus;

      security activities;

      activities related to the circulation of civilian and service weapons and cartridges for them;

      activities in subsoil use, including the activities of miners;

      sale of minerals, including the activities of traders, activities for the sale of coal, oil;

      4) does not apply special tax regimes.

      2. If the changes and (or) additions to the tax legislation of the Republic of Kazakhstan provide for an increase in the coefficients and (or) rates applied when calculating land tax and (or) property tax, or changing the amount of reduction when calculating corporate income tax, the person who has concluded the investment agreement, shall determine tax liabilities for activities within the framework of the investment project using coefficients and (or) at rates, and also applies the amount of reduction in the calculation of corporate income tax that was in force on the date of conclusion of the investment agreement.

      When making changes and (or) additions to this Code, providing for the abolition of the exemption of imports into the territory of the special economic zone or turnover on the sale of goods, works, services from value-added tax in the territory of the special economic zone, such exemption shall be applied by the person who has concluded an investment agreement before the end of the investment agreement.

      3. In case of early termination of the investment agreement, tax preferences and the guarantee of the stability of the tax legislation of the Republic of Kazakhstan are annulled from the date of its conclusion.

      In the case specified in part one of this paragraph, the taxpayer shall be obliged, no later than thirty calendar days from the date of termination of the investment agreement, to submit additional tax reporting for tax periods from the date of conclusion of this agreement to the date of its termination inclusive.

      4. If a person who has concluded the investment agreement carries out activities in the territory of a special economic zone, upon the abolition of the special economic zone, the taxpayer shall apply tax preferences until the expiration of the investment agreement.

      Footnote. Article 712-1 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 712-2. Taxation of persons entered into an investment agreement

      1. Investment agreement, subject to the conditions provided for in Article 712-1 of this Code, may provide for the following preferences:

      1) a reduction in corporate income tax calculated in accordance with Article 302 of this Code by 100 percent of income from implementation of an investment project by type of activity, determined by agreement on investments received by operation of fixed assets that were introduced as new production, expanded or updated within the framework of the investment agreement;

      2) application of the 0 coefficient when calculating the land tax on land plots used for the implementation of the investment project;

      3) application of the 0 percent rate to the tax base when calculating property tax on objects used for the implementation of an investment project;

      4) exemption of turnover on the sale of goods, works, services from value-added tax in accordance with subparagraphs 39), 43-1) and 47) of Article 394 of this Code when the person who has entered into an investment agreement carries out activities in the territory of a special economic zone;

      5) reduction of tax liabilities, calculated from the amount of actual expenses of the taxpayer, in accordance with Article 712-3 of this Code.

      2. The deadline for the application of subparagraph 1) of paragraph 1 of this Article within the framework of an investment agreement shall begin on January 1 of the year in which such an agreement is concluded and end no later than ten consecutive years, which are calculated starting from January 1 of the year following the year, in which the agreement was made.

      3. The deadline for the application of subparagraph 2) of paragraph 1 of this Article within the framework of an investment agreement shall begin on the 1st day of the month in which the agreement is concluded and end no later than ten consecutive years, which are calculated starting from January 1 of the year following the year in which such an agreement has been entered into.

      4. The deadline for the application of subparagraph 3) of paragraph 1 of this Article within the framework of an investment agreement shall begin on the 1st day of the month in which the first asset is accounted for as fixed assets in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, and (or) end no later than eight consecutive years, which are calculated starting from January 1 of the year following the year in which the first asset is accounted for as fixed assets in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting records and financial reporting.

      5. Person who has entered into an investment agreement shall not be entitled to apply other provisions of this Code that provide for a reduction in corporate income tax, the use of reduced rates and coefficients when calculating property tax and land tax.

      6. A person who has entered into an agreement on investments maintains a separate tax accounting of taxation objects and (or) objects related to taxation in order to calculate tax liabilities.

      Footnote. Article 712-2, as amended by the laws of the Republic of Kazakhstan dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022).

Article 712-3. The procedure for reducing tax liabilities from the number of actual costs of the taxpayer

      1. Reducing the tax liabilities of a person who has entered into an investment agreement by the number of actual expenses on an investment project shall be made if such a reduction is provided for in the investment agreement.

      Investment agreement may provide for such a reduction in tax liabilities only when making investments within the framework of an investment project in the amount of at least fifteen million times the monthly calculation index established by the law on the republican budget and in force at the beginning of the financial year in which such an agreement was concluded.

      The provisions of this paragraph shall not apply to persons who have concluded an investment agreement when they carry out activities in the territory of the special economic zone.

      2. When concluding an investment agreement with a taxpayer, the state authorized body shall calculate preferences for taxes, taking into account the fact that the effect of preferences for corporate income tax, land tax and property tax and the reduction of tax liabilities for these taxes will not exceed the number of actual expenses of the taxpayer within investments made.

      3. The reduction of the taxpayer's tax liabilities for corporate income tax, land tax and property tax by the number of actual expenses on the investment project is applied after the expiration of ten years of applying preferences for these taxes within the term of the investment agreement, which does not exceed twenty-five years. The reduction of tax liabilities of the taxpayer shall be made in the amount of not more than twenty percent of the actual expenses incurred during the implementation of the investment project.

      The term specified in the first part of this paragraph shall be applied subject to the provisions of Article 712-2 of this Code.

Chapter 80-2. Taxation of persons who entered into an agreement on investment obligations

      Footnote. Section 21 is supplemented by the Chapter 80-2 in accordance with the Law of the Republic of Kazakhstan dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022).

Article 712-4. General provisions

      1. For the purposes of this Code, a person who entered into an agreement on investment obligations is a legal entity that corresponds simultaneously to the following conditions:

      1) in accordance with the Entrepreneurial Code of the Republic of Kazakhstan, an agreement on investment obligations was concluded with the Government of the Republic of Kazakhstan;

      2) is a commodity producer, with the exception of subsoil users extracting hydrocarbon minerals and petroleum products producers. For the purposes of this Chapter, a commodity producer is understood to be a legal entity whose total annual income for the year preceding the year of filing an application for concluding an investment obligation agreement is at least seventy percent, which is the income from the sale of goods of its own production or from the sale of minerals extracted by such person (or) products obtained as a result of processing by such a person of minerals;

      3) is a subject of large or medium business in accordance with the Entrepreneur Code of the Republic of Kazakhstan;

      4) does not perform activities for production of excisable goods;

      5) does not apply special tax regimes.

      2. In case of early termination of the agreement on investment obligations, the guarantee of stability of the tax legislation of the Republic of Kazakhstan, provided for in Article 712-5 of this Code, is canceled from the date of its conclusion, with the exception of the case provided for in part three of this paragraph.

      In the case, indicated in part one of this paragraph, the taxpayer, no later than thirty calendar days from the date of termination of the agreement on investment obligations, is obliged to submit additional tax reporting for tax periods starting from the date of conclusion of this agreement until the date of its termination inclusive.

      If at the time of termination of the agreement on investment obligations, at least ninety percent of the amount provided for by the Entrepreneurial Code of the Republic of Kazakhstan for such agreements, was financed, the guarantee of stability of the tax legislation of the Republic of Kazakhstan, provided for in Article 712-5 of this Code, is canceled from January 1 of the year, in which the agreement on investment obligations is terminated.

      Footnote. Article 712-4 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 712-5. Taxation of persons who entered into an agreement on investment obligations

      1. Unless otherwise provided by paragraph 2 of this article, the calculation of taxes and payments to the budget by taxpayers who have entered into an agreement on investment obligations in accordance with the Entrepreneurial Code of the Republic of Kazakhstan is carried out in accordance with the tax regime in force at the time of conclusion of this agreement within ten years starting from January 1 of the year, in which such an agreement is concluded (guarantee of stability of tax legislation of the Republic of Kazakhstan).

      2. The taxpayer (tax agent) who has entered into an agreement on investment obligations in accordance with the Entrepreneurial Code of the Republic of Kazakhstan, calculates the tax liability in accordance with the tax regime in force at the time of occurrence of such an obligation, for the following taxes and payments to the budget:

      value added tax;

      excise tax;

      fees for emissions in the environment;

      individual income tax;

      corporate income tax withheld at the source of payment.

      3. In case of cancellation of certain types of taxes and payments to the budget, effective at the time of conclusion of the agreement on investment obligations, the taxpayer continues to pay them to the budget in the manner and amounts stipulated by the tax legislation of the Republic of Kazakhstan, which was in force at the time of conclusion of such an agreement.

SECTION 22. EXPORT RENT TAX Chapter 81. EXPORT RENT TAX

Article 713. The payers

      Export rent taxpayers shall be individuals and legal entities that sell crude oil and crude oil products for export, except for export volumes of crude oil and gas condensate produced by:

      subsoil users under contracts specified in paragraph 1 of Article 722 of this Code;

      subsoil users who are payers of the alternative tax on subsoil use.

      For the purposes of this Section, goods, classified in subheading 270900 of the single Commodity Nomenclature for Foreign Economic Activity of the Eurasian Economic Union, are recognized as crude oil and crude oil products;

      2) excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall come into effect from 01.01.2021).
      Footnote. Article 713 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall come into effect from 01.01.2021); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 714. Taxable item

      The object of taxation of the rental tax on export shall be the volume of crude oil and crude oil products sold for export, except for the volume of minerals sold for export, transferred by the subsoil user to fulfil the tax obligation in kind and sold by the recipient on behalf of the state or by a person authorized by the recipient on behalf of states for such implementation. For the purposes of this section and section 23 of this Code, export shall refer to:

      1) exportation of goods from the territory of the Republic of Kazakhstan under the customs export procedure in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan;

      2) exportation of goods from the territory of the Republic of Kazakhstan to the territory of another member state of the Eurasian Economic Union;

      3) sale in the territory of another member state of the Eurasian Economic Union of products of processing of customer-supplied raw materials earlier exported for processing from the territory of the Republic of Kazakhstan to the territory of a member state of the Eurasian Economic Union.

      To calculate the export rent tax, the volume of crude oil and crude oil products is determined as follows:

      when exporting crude oil and crude oil products outside the customs territory of the Eurasian Economic Union - as the volume of crude oil and crude oil products indicated in column 35 of the full declaration for goods, used to calculate the amounts of customs duties and other payments, the collection of which is entrusted to the customs authorities or other customs purposes in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan;

      when crude oil and crude oil products are exported for sale to the territory of another member state of the Eurasian Economic Union - as the volume of crude oil and crude oil products, specified in a goods acceptance certificate of a transport organization in the territory of the Republic of Kazakhstan at the beginning of the export route of supply of such crude oil and crude oil products for export.

      Footnote. Article 714 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall come into effect from 01.01.2021)

Article 715. The order for calculation

      1. The tax base for calculating the export rent tax on crude oil and crude oil products is the value of exported crude oil and crude oil products calculated on the basis of the volume of crude oil and crude oil products actually exported for sale and the world price calculated in accordance with the procedure specified in paragraph 3 of Article 741 of this Code. In this case, the world price of crude oil and crude oil products is determined on the basis of the world price of crude oil.

      To determine the world price of crude oil for calculating the export rent tax, the units of measurement are converted from a barrel to a metric ton on the basis of a weighted average ton-to-barrel conversion factor using the following formula:

      К av.barr. = (V1 х К barr.1 + V2 х К barr.2... + Vn х К barr.n)/V tot.sale, where:

      К av. bar. - weighted average ton-to-barrel conversion factor calculated to within four decimal places;

      V1, V2, ... Vn - the volumes of each batch of crude oil and crude oil products sold for export for a taxable period;

      К barr.1, К barr.2 ... + Кbarr.n – barrelation coefficients specified in the quality certificate of each relevant batch, registered using the readings of the meter of a delivery and acceptance point of crude oil and crude oil products of a transport organization, at the beginning of the export route in the territory of the Republic of Kazakhstan. In this case, barrelation coefficients shall be set with account of actual density and temperature of exported crude oil and crude oil products, adjusted to standard measurement conditions in accordance with the national standard approved by the authorized agency for standartization;

      n - the number of batches of crude oil and crude oil products sold for export in a taxable period;

      V tot.sale - total volume of crude oil and crude oil products sold for export for a taxable period.

      2. By the decision of the Government of the Republic of Kazakhstan, the monetary form of payment of the export rent tax on crude oil and gas condensate may be replaced by payment in kind, in accordance with the procedure established in an additional agreement concluded between the authorized state body and a taxpayer.

      The procedure for payment of the export rent tax on crude oil, gas condensate in kind is established by Article 773 of this Code.

      Footnote. Article 715 as amended by the Law of the Republic of Kazakhstan dated 05.10.2018 № 184-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 10.12.2020 № 382-VI (shall come into effect from 01.01.2021).

Article 716. Export rent tax rates

      When exporting crude oil and crude oil products, the export rent tax is calculated at the following rates:

Item №
 

World price

Rate, %

1

2

3

1.

Up to 20 USD per barrel, incl.

0

2.

Up to 30 USD per barrel, incl.

0

3.

Up to 40 USD per barrel, incl.

0

4.

Up to 50 USD per barrel, incl.

7

5.

Up to 60 USD per barrel, incl.

11

6.

Up to 70 USD per barrel, incl.

14

7.

Up to 80 USD per barrel, incl.

16

8.

Up to 90 USD per barrel, incl.

17

9.

Up to 100 USD per barrel, incl.

19

10.

Up to 110 USD per barrel, incl.

21

11.

Up to 120 USD per barrel, incl.

22

12.

Up to 130 USD per barrel, incl.

23

13.

Up to 140 USD per barrel, incl.

25

14.

Up to 150 USD per barrel, incl.

26

15.

Up to 160 USD per barrel, incl.

27

16.

Up to 170 USD per barrel, incl.

29

17.

Up to 180 USD per barrel, incl.

30

18.

Up to 190 USD per barrel, incl.

32

19.

Up to 200 USD per barrel and more

32

      Footnote. Article 716 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall come into effect from 01.01.2021)

Article 717. Taxable period

      A taxable period for the export rent tax is a calendar quarter.

      If the dates for issuing temporary and full customs declarations of goods fall on different taxable periods, the obligations to pay the export rent tax arises in the taxable period, which includes the time period specified in the temporary and complete declarations of goods, within which crude oil and crude oil products are delivered under the customs export procedure in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan.

Article 718. Time limits for payment

      A taxpayer shall pay the calculated tax amount to the state budget on or before the 25th day of the second month following a taxable period.

Article 719. Tax declaration

      The export rent tax declaration is submitted to the tax authority at the location of a taxpayer on or before the 15th day of the second month following a taxable period.

SECTION 23. TAXATION OF SUBSOIL USERS Chapter 82. GENERAL PROVISIONS

Article 720. Relations regulated by this Section

      1. When carrying out subsoil use operations under subsoil use contracts concluded in accordance with the procedure determined by the legislation of the Republic of Kazakhstan, subsoil users shall pay all the taxes and payments to the budget established by this Code.

      2. This Section sets out the procedure for fulfilling tax obligations for special payments and taxes of subsoil users, as well as the features of fulfillment of tax obligations for activities carried out under a production sharing agreement (contract).

      3. Special payments and taxes of subsoil users include:

      1) signature bonus;

      2) payment to recover historical costs;

      3) alternative subsoil use tax;

      4) royalties;

      5) a share of the Republic of Kazakhstan within production sharing;

      6) mineral extraction tax;

      7) excess profits tax.

      4. The procedure for classifying a deposit (group of deposits, part of a deposit) of hydrocarbons as low-margin, high-viscosity, flooded, low-yield and depleted, their list and taxation procedure in terms of the mineral extraction tax shall be determined by the Government of the Republic of Kazakhstan.

      The criteria for categorizing a deposit (a group of deposits under one subsoil use contract, parts of a deposit) of solid types of minerals as low-profitable, as well as the procedure for determining the level of profitability and the level of internal rate of return shall be established by the Government of the Republic of Kazakhstan.

      5. Fulfillment of tax obligations under contracts for the production or exploration and production of hydrocarbons in a subsoil plot (sites) located fully in Kazakhstan’s Caspian Sea sector, and (or) subsoil plots with a depth of the upper point of hydrocarbon deposits indicated in the mining allotment or the contract for the extraction or exploration and production of hydrocarbons in the absence of a mining allotment, not higher than 4500 meters and the lowest point of hydrocarbon deposits indicated in the mining allotment or a contract for the extraction or exploration and production of hydrocarbons in the absence of a mining allotment, 5000 meters and below can be carried out by calculating and payment of an alternative tax on subsoil use instead of a payment for the reimbursement of historical costs, a tax on minerals extraction and a tax on excess profits.

      Footnote. Article 720 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall come into effect from 01.01.2021); dated 11.07.2022 № 135-VII (shall be enforced from 01.01.2023); dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 721. Features of fulfillment of a tax obligation by subsoil users

      1. Tax obligations on taxes and payments to the budget for activities carried out under a subsoil use contract shall be calculated in accordance with the tax legislation of the Republic of Kazakhstan effective at the time when the obligation to pay them arises, except for the cases specified in paragraph 1 of Article 722 and article 722-1 of this Code.

      2. A non-resident subsoil user, operating under a subsoil use contract, is additionally subject to taxation in accordance with Articles 651 - 653 of this Code.

      3. The fulfillment of tax obligations for activities under a subsoil use contract does not exempt a subsoil user from fulfilling a tax obligation for an activity outside the scope of a subsoil use contract, in accordance with the tax legislation of the Republic of Kazakhstan effective as of the date the tax obligation arises.

      4. Individuals with the subsoil use right fulfill their tax obligations for an activity carried out under such right, for special payments and taxes of subsoil users and maintaining separate accounting in the accordance with the procedure established for subsoil users that are legal entities.

      Footnote. Article 721 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 722. Features of fulfillment of a tax obligation by certain subsoil users

      1. The tax regime, specified in a production sharing agreement (contract) concluded between the Government of the Republic of Kazakhstan or a competent authority and a subsoil user before January 1, 2009 and having a mandatory tax analysis opinion, and also in a subsoil use contract approved by the President of the Republic of Kazakhstan, remains in place for those taxes and payments to the budget, for which the tax regime stability is expressly stipulated by the provisions of such an agreement (contract), is only valid for the parties to such an agreement (contract), as well as for operators, within the entire period of its validity, does not apply to persons who are not parties to such an agreement (contract) or operators, and can be modified by mutual agreement of the parties.

      The obligation for taxes subject to withholding at source of payment, in respect of which a subsoil user acts as a tax agent, is fulfilled in accordance with the tax legislation of the Republic of Kazakhstan effective as of the time the obligation to pay them arises, whether or not provisions regulating the procedure for imposition of taxes withheld at source of payment are contained in a production sharing agreement (contract) concluded between the Government of the Republic of Kazakhstan or a competent authority and subsoil user before January 1, 2009 and having a mandatory tax analysis opinion, and in a subsoil use contract approved by the President of the Republic of Kazakhstan.

      In case of cancellation of certain types of taxes and payments to the budget fixed by the tax regime of a production sharing agreement (contract) concluded between the Government of the Republic of Kazakhstan or a competent authority and a subsoil user before January 1, 2009 and having a mandatory tax analysis opinion, as well as by the tax regime of a subsoil use contract approved by the President of the Republic of Kazakhstan, a subsoil user continues to pay them to the budget in accordance with the procedure and in the amounts established by the production sharing agreement (contract) and (or) the subsoil use contract until their validity expires or the procedure, established by the legislation of the Republic of Kazakhstan, is altered and amended appropriately.

      2. If the appointment of an operator is provided for in a production sharing agreement (contract) concluded between the Government of the Republic of Kazakhstan or a competent authority and a subsoil user before January 1, 2009 and having a mandatory tax analysis opinion, and the tax obligation under this agreement (contract) is fulfilled by the operator, such an operator fulfills the tax obligation under the said agreement (contract) in accordance with the tax regime valid for the parties to this agreement (contract) in accordance with paragraph 1 of this article.

      3. The tax obligation of participants in a simple partnership (consortium) under a production sharing agreement (contract) can be fulfilled using one of the following methods:

      1) the tax obligation is fulfilled by a participant in a simple partnership (consortium) on his/her own or by the operator on behalf and instructions of such a participant only with regard to the obligation attributable to the specified participant. In this case, tax forms shall indicate the details of a participant in a simple partnership (consortium) as those of a taxpayer, and the details of the operator – as those of an authorized representative;

      2) the operator fulfills the tax obligation of participants in a simple partnership (consortium) in a consolidated manner for the activity carried out under the production sharing agreement (contract), if this is provided for in the production sharing agreement (contract). In this case, tax forms are drawn up and submitted (withdrawn) by the operator in the manner prescribed by Chapter 8 of this Code, specifying the details of the operator as those of a taxpayer.

      4. If in the course of subsoil use operations, tax obligations arise for the operator as a taxpayer (tax agent) in accordance with the requirements of the tax legislation of the Republic of Kazakhstan, such tax obligations shall be fulfilled by the operator on his/her/its own.

Article 722-1. Features of the fulfillment of a tax obligation under contracts for exploration and production or production of hydrocarbons on complex projects

      1. Under contracts for the exploration and production or production of hydrocarbons on complex projects, the provisions of paragraph 6 of Article 258, paragraph 2-1 of Article 268, paragraph 7-1 of Article 271, paragraph 4-4 of Article 293, subparagraph 5) of the first part of paragraph 3 of Article 517 , parts two of paragraph 2 of Article 767 and part two of Article 768 of this Code shall be applied in accordance with the tax legislation of the Republic of Kazakhstan effective as of the date of signing the relevant subsoil use contract.

      2. In the event of cancellation of taxes, payments to the budget, for which the fulfillment of tax obligations is carried out in accordance with paragraph 1 of this article, subsoil users under contracts for exploration and production or production of hydrocarbons on complex projects (with the exception of onshore gas projects) shall continue to fulfill tax obligations on relevant taxes and payments in accordance with the tax legislation of the Republic of Kazakhstan, effective as of the date of signing the relevant contract, until expiry of such contract or introduction of appropriate amendments and additions to it by consent of the parties.

      3. In the event of termination (including in the event of early termination) of the contract for exploration and production or production of hydrocarbons on complex projects (with the exception of onshore gas projects), the consequences established by the relevant contract shall apply. At the same time, the subsoil user under such contracts shall not pay the amounts of taxes, payments not paid to the budget due to the exemptions, benefits or other exemptions granted under the contract. After the termination (including in the event of early termination) of a contract for the exploration and production or production of hydrocarbons on complex projects, the tax obligations shall be fulfilled in accordance with the tax legislation of the Republic of Kazakhstan effective as of the date the tax liability arises, starting from the tax period following the date of termination of such a contract validity.

      4. The provisions of subparagraph 1) of part one of paragraph 2 and paragraph 6 of Article 258, paragraph 2-1 of Article 268, paragraph 7-1 of Article 271, paragraph 4-4 of Article 293 and subparagraph 5) of part one of paragraph 3 of Article 517, part two of paragraph 2 of Article 767 and part two of Article 768 of this Code shall be applied by a subsoil user from the registration date of the contract for exploration and production or production of hydrocarbons on complex projects, and for subsoil use contracts concluded before December 31, 2022 - from the date of registration of an addition to the exploration contract and extraction or production of hydrocarbons, which provides for restatement of such a contract in a new edition in accordance with the standard contract for the exploration and production or production of hydrocarbons on complex projects, before expiration of twenty calendar years from the date of commencement of the export of minerals produced under the relevant subsoil use contract.

      Footnote. Chapter 82 shall be supplemented by Article 722-1 pursuant to the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 723. Features of tax accounting for subsoil use operations

      1. A subsoil user shall be obliged to maintain separate tax records to calculate the tax liability for activities carried out under each concluded subsoil use contract, as well as when developing a low-margin, high-viscosity, flooded, low-yield or depleted deposit (group of deposits, part of a deposit, provided that activities are carried out on such group of fields, part of a field under one contract) in case of calculation of taxes and payments to the budget in the manner and at rates that differ from those established by this Code.

      2. The provisions of this article on maintaining separate tax accounting do not apply to contracts for exploration and (or) extraction of common minerals, non-metallic solid minerals indicated in line 13 of the table in Article 746 of this Code, groundwater, therapeutic muds, and also for construction and (or) operation of underground structures not related to exploration and (or) extraction, except for the requirements to maintain separate tax accounting for calculating and fulfilling the tax obligation for the mineral extraction tax under these contracts.

      Operations under subsoil use contracts, specified in part one of this paragraph, which are part of the activity within contracts for exploration and (or) extraction of hydrocarbons or solid minerals, shall be indicated in the tax accounting for a relevant contract for exploration and (or) extraction of hydrocarbons or solid minerals with account of the separate tax accounting maintained by the subsoil user. In this case, the subsoil user is obliged to show the procedure for allocating expenses for such operations to relevant contracts and (or) non-contract activity in the tax accounting policy.

      3. Separate tax accounting for taxable and (or) tax-related items shall be maintained by a subsoil user on the basis of the data of accounting records in accordance with the approved tax accounting policy and subject to the provisions established by this article.

      The procedure for maintaining separate tax accounting is developed by a subsoil user on his/her/its own and approved in the tax accounting policy (accounting policy section).

      In case of no procedure for separate tax accounting in the tax accounting policy and (or) its inconsistency with the principles of taxation, tax authorities shall determine tax obligations of a taxpayer in the course of tax control in accordance with subparagraph 1) of paragraph 11 of this article.

      The provisions of this paragraph also apply to an authorized representative of participants in a simple partnership (consortium), who is responsible for maintaining consolidated tax accounting in accordance with paragraph 2 of Article 200 of this Code.

      4. Separate tax accounting for a contract activity is maintained for the following taxes and payments to the budget:

      1) corporate income tax;

      2) signature bonus;

      3) payment to recover historical costs;

      4) mineral extraction tax;

      5) excess profits tax;

      6) an alternative subsoil use tax;

      7) other taxes and payments to the budget, the calculation procedure for which differs from that established by this Code, on the basis of the tax regime of subsoil use contracts specified in paragraph 1 of Article 722 of this Code.

      5. When maintaining separate tax accounting for the calculation of a tax obligation, a subsoil user is obliged to ensure:

      1) indication of taxable and (or) tax-related items in tax accounting for the calculation of taxes and payments to the budget specified in paragraph 4 of this article - for each subsoil use contract separately from non-contract activity;

      2) calculation of taxes and payments to the budget, not specified in paragraph 4 of this article, as well as corporate income tax - for the activity of the subsoil user as a whole;

      3) filing of tax returns on taxes and payments to the budget specified in paragraph 4 of this article, except for tax returns on corporate income tax - for each subsoil use contract;

      4) submission of a single declaration of corporate income tax on the subsoil user’s activity as a whole and relevant annexes to it - for each subsoil use contract;

      5) filing of tax returns on taxes and payments to the budget, not specified in paragraph 4 of this article - for the subsoil user’s activity as a whole.

      6. When calculating the corporate income tax on the subsoil user’s activity as a whole, there is no accounting for losses incurred under a specific subsoil use contract, which the subsoil user has the right to compensate for only at the expense of income received from the activity under such a specific subsoil use contract in subsequent taxable periods, with account of the provisions of Article 300 of this Code.

      7. For the purposes of maintaining separate tax accounting, income from contract activity also includes income from the strategic partner’s write-off of obligations of a national subsoil use company or a legal entity, whose shares (participatory interests) directly or indirectly belong to such a national subsoil use company, for investment financing (including remuneration) in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use.

      8. For the purposes of this Section, the definitions of the following terms are given below:

      1) direct income and expenses - the subsoil user’s income and expenses for a reporting taxable period, including income from and expenses for fixed assets that have a direct causal relationship with a specific subsoil use contract or a non-contract activity;

      2) indirect income and expenses - the subsoil user’s income and expenses for a reporting taxable period, including income from and expenses for fixed assets that have a direct causal relationship with several subsoil use contracts and are subject to distribution only among such subsoil use contracts in an appropriate share;

      3) total income and expenses - the subsoil user’s income and expenses for a reporting taxable period, including income from and expenses for total fixed assets that are related to the performance of contract and non-contract activities and have no direct causal relationship with a specific subsoil use contract and (or) non-contract activity and require distribution among them in an appropriate share;

      4) total fixed assets - fixed assets that are related to the performance of contract and non-contract activities and, due to the specific nature of their use, have no direct causal relationship with a specific subsoil use contract and (or) non-contract activity;

      5) indirect fixed assets - fixed assets, which, due to the specific nature of their use, have a direct causal relationship only with subsoil use contracts;

      6) production cost of extraction, primary processing of mineral raw materials, hydrocarbon treatment - production expenses determined in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, directly related to extraction, primary processing of mineral raw materials, hydrocarbon treatment, except for:

      costs of storage, transportation, sale of minerals;

      other costs not directly related to extraction, primary processing of mineral raw materials, hydrocarbon treatment;

      general administrative expenses not subject to inclusion in the production cost of inventories in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting;

      borrowing costs.

      9. In order to maintain separate tax accounting for taxable and (or) tax-related items, all the subsoil user’s income and expenses are distributed into direct, indirect and total ones.

      A subsoil user classifies income and expenses as direct, indirect and total on his/her/its own, proceeding from the specific nature of an activity.

      Direct income and expenses shall be fully attributed only to that contract or non-contract activity, with which they have a direct causal relationship.

      Total income and expenses are subject to distribution between contract and non-contract activities and, in an appropriate share, relate to the income and expenses of that contract and the non-contract activity, with which they have a causal relationship.

      Indirect income and expenses are subject to distribution only between subsoil use contracts and, in an appropriate share, relate to the income and expenses of the contract, with which they have a causal relationship.

      Total and indirect income and expenses are distributed using methods, specified in paragraph 11 of this article, and with account of the provisions of paragraph 10 of this article.

      10. With regard to total and indirect fixed assets, subject to distribution between a subsoil use contract (contracts) and non-contract activity are expenses, incurred by the subsoil user on these fixed assets, including depreciation and subsequent expenses.

      With regard to total and indirect expenses for remuneration, subject to distribution is total amount of deduction of such remunerations, determined in accordance with Article 246 of this Code.

      If the exchange rate difference cannot be attributed to a contract and (or) non-contract activity of a subsoil user due to direct causal relationship, with regard to the exchange rate difference, subject to distribution is final (balanced) result received for a taxable period in the form of excess of the amount of the positive exchange rate difference over the amount of the negative exchange rate difference or excess of the amount of the negative exchange rate difference over the amount of the positive exchange rate difference.

      Taxes to be allocated to deductibles on total and indirect taxable and (or) tax-related items are subject to distribution in accordance with the methods established by paragraph 11 of this article, whereas taxable and (or) tax-related items shall not be distributed.

      11. A subsoil user distributes total and indirect income from and expenses for each contract activity on his/her/its own, with account of the specific nature of the activity or subsoil use operations on the basis of one or several methods of separate tax accounting adopted by the subsoil user in the tax accounting policy, in particular:

      1) according to the share of direct income, attributable to each specific subsoil use contract and non-contract activity, in the total amount of direct income received by the subsoil user for a taxable period;

      2) according to the share of volumes of mineral production under each specific subsoil use contract in the total volume of mineral production under all subsoil use contracts of the taxpayer;

      3) according to the share of direct expenses attributable to each specific subsoil use contract and non-contract activity in the total amount of direct expenses incurred by the subsoil user for a taxable period;

      4) according to the share of expenses incurred under one of the following items: direct production expenses, a payroll fund or the value of fixed assets attributable to each specific subsoil use contract and non-contract activity, in the total amount of expenses under this item incurred by the subsoil user for a taxable period;

      5) according to the share of the average number of employees, participating in contract activity, to the total average number of employees of the subsoil user;

      6) other methods.

      With regard to various types of total and indirect income and expenses, various methods of their distribution established by this paragraph may be applied.

      After a taxable period is over, methods used to distribute total and indirect income and expenses for the specified taxable period may not be changed.

      For more accurate distribution of total and (or) indirect income and expenses, the value of the share obtained as a result of applying one of the above methods is determined by the subsoil user in percentage terms up to one-hundredth (0.01%).

      12. Unless otherwise established by this paragraph, for the purposes of separate tax accounting, when calculating corporate income tax by a subsoil user on contract activity for each individual subsoil contract, income from the sale of produced hydrocarbons and (or) mineral raw materials that have undergone only primary processing (enrichment), is determined on the basis of their selling price, with account of compliance with the legislation of the Republic of Kazakhstan on transfer pricing, but not lower than the production cost of produced hydrocarbons (including hydrocarbon treatment), mineral raw materials and (or) commercial products obtained as a result of hydrocarbon treatment or primary processing (enrichment) of mineral raw materials, determined in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

      If in accordance with the legislation of the Republic of Kazakhstan on gas and gas supply, including those that underwent processing, are acquired by the national operator within the preemptive right of the state, then the income from sale of such crude gas including those that have been processing, shall be determined by the subsoil user in accordance with Article 227 of this Code.

      When a subsoil user sells extracted oil for export, and the world price of oil as of the date of sale of such oil is lower than the production cost of such oil extraction, the income from sale of such oil shall be determined in accordance with Article 227 of this Code.

      In case of transfer of produced hydrocarbons and (or) mineral raw materials that have undergone primary processing (enrichment) for subsequent processing to another legal entity (without transfer of ownership) and (or) to a structural or another production unit within the same legal entity or into use for their own production needs, a subsoil user determines income from such a transaction on the basis of actual production cost of extraction, including hydrocarbon treatment or primary processing (enrichment) of mineral raw materials, determined in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, increased by 20 percent.

      In case of oil-associated crude gas, the production cost of such crude gas is determined using the following formula:



      where:

      CP - the production cost of oil-associated crude gas, extracted under a subsoil use contract in a current taxable period, in tenge per one thousand cubic meters;

      CF - the production cost of hydrocarbon extraction, determined in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, under a subsoil use contract in a current taxable period, in tenge;

      GP1 - the volume of oil-associated crude gas under a subsoil use contract in a current taxable period, with regard to which the international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting provide for the determination of production cost in thousands of cubic meters;

      OP - the volume of oil production under a subsoil use contract in a current taxable period in tons;

      0,857 – the factor of conversion of thousands of cubic meters of oil-associated crude gas into tons;

      r - cost factor, determined by the formula:



      where:

      GP2 - the volume of oil-associated crude gas produced under a subsoil use contract in a current taxable period, in thousands of cubic meters;

      OP - the volume of oil production under a subsoil use contract in a current taxable period, in tons;

      AEPG - the weighted average export price of marketable gas at the border of the Republic of Kazakhstan for a relevant taxable period, calculated according to the data of the authorized bodies for maintaining customs statistics of foreign trade and mutual trade statistics, less expenses for transporting marketable gas from a subsoil user to the border of the Republic of Kazakhstan, determined on the basis of tariffs in tenge per one thousand cubic meters;

      AEPO - the weighted average export price of oil at the border of the Republic of Kazakhstan for a relevant taxable period, calculated according to the data of the authorized bodies for maintaining customs statistics of foreign trade and mutual trade statistics, less expenses for transporting oil from a subsoil user to the border of the Republic of Kazakhstan, determined on the basis of tariffs in tenge per one ton.

      In this case, total annual income from the subsoil user’s non-contract activity shall include an amount equal to the difference between income, actually received from the sale of products obtained as a result of such subsequent processing, and the amount of income, included in total annual income from the subsoil user’s contract activity, calculated in accordance with this paragraph.

      For the purposes of this Section, another production unit of a legal entity shall be understood to mean a concentrating mill, a processing, manufacturing or metallurgic workshop (plant).

      Footnote. Article 723 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (enforcement see Article 2); dated 10.12.2020 № 382-VI (shall come into effect from 01.01.2021).

Article 723-1. Features of tax accounting when reissuing the right to subsoil use for a licensed mode of subsoil use

      1. In case of re-issuance of the subsoil use right from a subsoil use contract to a licensed subsoil use regime in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, reissued subsoil use contract and the subsoil use license received in return for it in aggregate to maintain separate tax accounting in the tax period in which the re-issuance of a subsoil use contract shall be considered as a single subsoil use contract, and the activities of the subsoil user under the reissued subsoil use contract and the specified subsoil user within the framework of the obtained subsoil use license are considered as a single contractual activity for which a single separate tax accounting shall be maintained.

      If, when reissuing a subsoil use right, instead of a subsoil use contract, a subsoil user is granted two or more subsoil use licenses, the subsoil use contract for the tax period in which the subsoil use contract was reissued shall refer to the aggregate part of the reissued subsoil use contract corresponding to the redistributed in accordance with clauses 2 - 7 of this Article for a license to objects of taxation and (or) objects related to taxation, and the specified license for subsoil use. Accordingly, the activity of a subsoil user within the framework of each obtained license for subsoil use and the corresponding part of the activity of the specified subsoil user under the reissued subsoil use contract in the tax period in which the subsoil use contract was reissued shall be collectively considered as a separate unified contractual activity for which separate tax accounting is maintained.

      2. When reissuing the subsoil use right from a subsoil use contract to a subsoil use license regime in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, objects of taxation and (or) objects related to taxation, according to the reissued contract, are recognized as objects of taxation and (or) objects related to taxation, under a license obtained in exchange for a reissued contract, from the beginning of the tax period in which the said subsoil use right was reissued.

      If, when reissuing the right to subsoil use, instead of a subsoil use contract, a subsoil user is granted two or more subsoil use licenses, taxable objects and (or) objects related to taxation, taken into account in tax accounting under the reissued subsoil use contract, are subject to distribution among the obtained licenses in accordance with paragraph 3 of this Article from the beginning of the tax period in which the specified re-issuance of the subsoil use right was made, and are further taken into account when maintaining separate tax accounting, respectively, for activities within the framework of each subsoil use license.

      3. The distribution of general and indirect income and expenses incurred by the subsoil user from the beginning of the relevant tax period until the date of re-issuance of the subsoil use contract for a licensed regime shall be carried out in accordance with paragraphs 8, 9, 10 and 11 of Article 723 of this Code.

      Therewith, the taxpayer shall notify the tax authority no later than March 31 of the year following the year in which the subsoil use right was re-registered of the selected distribution methods, in accordance with paragraph 11 of Article 723 of this Code, which is not subject to revision and change.

      In the absence of such notification within the time limits specified in part one of paragraph 7 of this Article, the method specified in subparagraph 1) of part one of paragraph 11 of Article 723 of this Code shall be applied for distribution purposes.

      4. Distribution of the cost balance of a subgroup (group I), a group of depreciable assets formed under a subsoil use contract being reissued, as well as a separate group of depreciable assets specified in Article 258 of this Code, shall be carried out as of January 1 of the year in which the subsoil use right was reissued. Therewith, depreciable assets included in the specified cost balance of a subgroup (group I), a group of depreciable assets, must be classified into direct, indirect and general in accordance with paragraphs 8 and 11 of Article 723 of this Code.

      5. Accumulated as of January 1 of the year in which the subsoil use right was re-registered, the funds of the liquidation fund are subject to distribution for licenses in accordance with paragraph 11 of Article 723 of this Code and are included in the total annual income of such licenses in the year in which such a right was re-registered subsoil use.

      6. If at the beginning of the tax period in which the subsoil use contract was reissued to the subsoil use license regime, there are losses accumulated from previous tax periods under the subsoil use contract being reissued, these losses shall be taken into account in the following order:

      if a subsoil user receives one subsoil use license, they shall be taken into account in the tax period in which the subsoil use contract was reissued, and in case of incomplete use, they shall be transferred for repayment at the expense of taxable income received from activities under the specified license within the period determined in accordance with Article 300 of this Code;

      in case of obtaining two or more licenses for subsoil use - they are distributed as of January 1 of the year in which the subsoil use contract was reissued, taking into account the provisions of paragraph 11 of Article 723 of this Code, and the tax accounting policy of the subsoil user for the licenses received, are taken into account in the specified tax period in the relevant part for each license and are transferred for their further repayment at the expense of taxable income received from activities under the relevant license within the period determined in accordance with Article 300 of this Code.

      7. Distribution of the general and indirect value balances of subgroups (group I), groups referred to in paragraph 4 of this article, accumulated funds in the liquidation fund referred to in paragraph 5 of this article, as well as losses referred to in paragraph 6 of this article, shall be carried out one by the same distribution method independently chosen by the subsoil user from the methods provided for in subparagraphs 1) - 5) of paragraph 11 of Article 723 of this Code, on which the taxpayer shall notify the tax authority no later than March 31 of the year following the year in which the subsoil use right was re-issued, and which not subject to review or change.

      In the absence of such notification within the period specified in part one of this paragraph, the method specified in subparagraph 1) of part one of paragraph 11 of Article 723 of this Code shall be applied for distribution purposes.

      Footnote. Chapter 82 is supplemented by Article 723-1 in accordance with the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall come into effect from 01.01.2021).

Chapter 83. SIGNATURE BONUS

Article 724. General provisions

      The signature bonus is a one-time fixed fee paid by a subsoil user for obtaining the right to subsoil use in a contract area (subsoil plot), and also for expanding a contract area (subsoil plot) in the manner prescribed by the legislation of the Republic of Kazakhstan.

Article 725. The payers

      A payer of the signature bonus is an individual or a legal entity that won the tender for obtaining the subsoil use right or acquired the subsoil use right pursuant to direct negotiations on granting the subsoil use right in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, and also concluded (received), in accordance with the procedure established by the legislation of the Republic of Kazakhstan, one of the following subsoil use contracts:

      1) an exploration contract;

      2) a mineral extraction contract;

      3) a combined exploration and extraction contract;

      4) a license for geological study;

      5) a license to use subsoil resources;

      6) a prospecting license.

      The provision of subparagraph 2) of part one of this article does not apply to subsoil users that concluded a contract on the basis of the exclusive right to receive the right to extraction in connection with commercial discovery within a contract for exploration in a relevant contract area (subsoil plot).

      For the purposes of this Section, the concept “tender”, conducted in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, is identical to the concept of “auction” conducted in accordance with this Law.

Article 726. The order for calculating the signature bonus

      1. The initial amount of the signature bonus is established separately for each subsoil use contract to be concluded, in the following amounts:

      1) for contracts for exploration:

      in an area without approved mineral reserves, with regard to:

      hydrocarbons – 2 800 times the monthly calculation index established by the law on the national budget and effective as of the date of publication of the tender terms or the date of signing the minutes of direct negotiations on granting the subsoil use right in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use;

      solid minerals, except for licenses for exploration of solid minerals, prospecting and contracts for the development of man-made mineral formations - 280 times the monthly calculation index established by the law on the national budget and effective as of the date of publication of the tender terms or the date of signing the minutes of direct negotiations on granting the subsoil use right in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use;

      common minerals, groundwater and therapeutic muds – 40 times the monthly calculation index established by the law on the national budget and effective as of the date of publication of the tender terms or the date of signing the minutes of direct negotiations on granting the subsoil use right in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use;

      in an area with approved mineral reserves - in the manner specified in subparagraph 2) of this paragraph to determine the initial amount of the signature bonus for contracts for extraction, combined exploration and extraction of relevant minerals, which reserves are approved;

      2) for contracts for extraction, combined exploration and extraction of:

      hydrocarbons:

      if their reserves are unapproved – 3 000 times the monthly calculation index established by the law on the national budget and effective as of the date of publication of the tender terms or the date of signing the minutes of direct negotiations on granting the subsoil use right in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use. In this case, if the subsoil use right is granted to a subsoil plot, the territory of which is divided into blocks in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, the initial amount of the signature bonus is increased for each block, following the 300th one, by 10 times the monthly calculation index, established by the law on the national budget and effective as of the date of publication of the tender terms or the date of signing the minutes of direct negotiations on granting the subsoil use right in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use;

      if their reserves are approved – using the formula (VA х 0.04%) + (VAi х 0.01%), but not less than 10 000 times the monthly calculation index established by the law on the national budget and effective as of the date of publication of the tender terms or the date of signing the minutes of direct negotiations on granting the subsoil use right in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, where:

      VA – the value of total hydrocarbon reserves approved by the State Commission for Mineral Reserves of the Republic of Kazakhstan, by A, B, C1 industrial categories;

      VAi - total value of inferred hydrocarbon reserves of C2 category approved by the State Commission for Mineral Reserves of the Republic of Kazakhstan and (or) taken into consideration in an opinion of the said Commission for current estimation of reserves of potential commercial property and forecast resources of C3 category.

      In this case, if the subsoil use right is granted to a subsoil plot, the territory of which is divided into blocks in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, the initial amount of the signature bonus is increased for each block, following the 300th one, by 10 times the monthly calculation index established by the law on the national budget and effective as of the date of publication of the tender terms or the date of signing the minutes of direct negotiations on granting the subsoil use right in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use;

      if the subsoil use right is granted to a subsoil plot, the territory of which is divided into blocks with both approved and unapproved hydrocarbon reserves, the initial amount of the signature bonus is determined in accordance with the procedure specified in this subparagraph for approved and unapproved hydrocarbon reserves, respectively. In this case, the total amount of the initial amount of the signature bonus shall not be less than 10 000 times the monthly calculation index established by the law on the national budget and effective as of the date of publication of the tender terms or the date of signing the minutes of direct negotiations on granting the subsoil use right in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use;

      for contracts for mineral extraction and for combined exploration and extraction, except for contracts for the development of man-made mineral formations and licenses for solid mineral extraction, prospecting:

      if their reserves are unapproved – 500 times the monthly calculation index established by the law on the national budget and effective as of the date of publication of the tender terms or the date of signing the minutes of direct negotiations on granting the subsoil use right in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use;

      if their reserves are approved - using the formula (VA х 0.01%) + (VAi х 0.005%), but not less than 500 times the monthly calculation index established by the law on the national budget and effective as of the date of publication of the tender terms or the date of signing the minutes of direct negotiations on granting the subsoil use right in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, where:

      VA - the value of total reserves of mineral raw materials by A, B, C1 industrial categories, approved by the State Commission for Mineral Reserves of the Republic of Kazakhstan;

      VAi - total value of inferred mineral reserves of C2 category approved by the State Commission for Mineral Reserves of the Republic of Kazakhstan and (or) taken into consideration in an opinion of this Commission for current estimation of reserves of potential commercial property and forecast resources;

      for contracts for common minerals, groundwater and therapeutic muds - using the formula (VA х 0.01%), but not less than 120 times the monthly calculation index established by the law on the national budget and effective as of the date of publication of the tender terms or the date of signing the minutes of direct negotiations on granting the subsoil use right in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use;

      3) for contracts for the processing of man-made mineral formations - using the formula (С1 х 0.01%), but not less than 300 times the monthly calculation index established by the law on the national budget and effective as of the date of publication of the tender terms or the date of signing the minutes of direct negotiations on granting the subsoil use right in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use;

      4) for contracts for subsoil exploration for the discharge of wastewater, and also for construction and (or) operation of underground facilities not related to exploration and (or) extraction (subsoil space use) - 400 times the monthly calculation index established by the law on the national budget and the date of publication of the tender terms or the date of signing the minutes of direct negotiations on granting the subsoil use right in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use.

      2. The value of mineral reserves is determined:

      1) for hydrocarbons, except for crude gas specified in subparagraph 2) of this paragraph – on the basis of the arithmetic mean value of price quotations for hydrocarbons in foreign currency in accordance with Article 741 of this Code as of the day preceding the day of publication of the tender terms or the day of signing the minutes of direct negotiations on granting the subsoil use right in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, using the market exchange rate set on the last business day preceding the date of payment of the signature bonus. In this case, to determine the value of hydrocarbon reserves approved by the state body of the Republic of Kazakhstan authorized thereto, the arithmetic mean value of price quotations, with maximum values as of the specified date, for the standard grade of oil specified in paragraph 3 of Article 741 of this Code is used;

      2) for crude gas under a subsoil use contract providing for the subsoil user’s obligations for the minimum supply volume of produced crude gas to the domestic market of the Republic of Kazakhstan at a price determined by the Government of the Republic of Kazakhstan, using the following formula:

      VA = V1 х P1 + V2 х P2, where:

      V1 - the volume of crude gas reserves by A, B, C1 industrial categories, approved by the State Commission for Mineral Reserves of the Republic of Kazakhstan, subject to sale on the domestic market of the Republic of Kazakhstan;

      V2 - the volume of crude gas reserves by A, B, C1 industrial categories, except for V1, approved by the State Commission for Mineral Reserves of the Republic of Kazakhstan;

      P1 - price determined by the Government of the Republic of Kazakhstan;

      P2 - arithmetic mean value of price quotations for crude gas, determined in accordance with subparagraph 1) of this paragraph;

      VAi = V1 х P1 + V2 х P2, where:

      V1 - the volume of crude gas reserves of C2 category, approved by the State Commission for Mineral Reserves of the Republic of Kazakhstan and (or) taken into consideration in an opinion of this Commission for current estimation of reserves of potential commercial property and forecast resources of C3 category to be sold on the domestic market of the Republic of Kazakhstan;

      V2 - the volume of crude gas reserves of C2 category, approved by the State Commission for Mineral Reserves of the Republic of Kazakhstan and (or) taken into consideration in an opinion of this Commission for current estimation of reserves of potential commercial property and forecast resources of C3 category, except for V1;

      P1 - price determined by the Government of the Republic of Kazakhstan;

      P2 - arithmetic mean value of price quotations for crude gas, determined in accordance with subparagraph 1) of this paragraph;

      3) for mineral resources specified in subparagraphs 1) and 2) of paragraph 2 of Article 745 of this Code – on the basis of the arithmetic mean value of price quotations for a mineral in foreign currency in accordance with Article 745 of this Code as of the day preceding the day of publication of the tender terms or the day of signing the minutes of direct negotiations on granting the subsoil use right in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, using the market exchange rate set on the last business day preceding the date of payment of the signature bonus.

      If official price quotations for relevant minerals are not published on the day preceding the day of publication of the tender terms or the day of signing the minutes of direct negotiations, the official price quotations of the most recent day, for which such price quotations were published earlier, are used.

      If no exchange price is set for minerals, the initial amount of the signature bonus for contracts for extraction of relevant minerals shall be set in the minimum amounts established by subparagraphs 2) and 3) of paragraph 1 of this article.

      3. The initial amount of the signature bonus before a tender for obtaining the subsoil use right may be increased by the decision of a tender commission of a competent authority.

      4. The final amount of the signature bonus in the amount not lower than its initial value shall be set by the decision of a tender commission pursuant to the results of a tender for obtaining the subsoil use right or by a competent authority pursuant to the results of direct negotiations with a subsoil user and indicated in a subsoil use contract.

      5. In case of expansion of a contract area (subsoil plot), the amount of the signature bonus is determined as follows:

      1) if a contract area (subsoil plot) to be expanded has approved mineral reserves - depending on the type of minerals in the manner specified in paragraphs 1 and 2 of this article with respect to the volumes of such reserves;

      2) if a contract area (subsoil plot) to be expanded has no approved mineral reserves:

      for hydrocarbon contracts - as the product of the expansion coefficient of a contract area (subsoil plot) and the initial amount of the signature bonus for a contract. The expansion coefficient of a contract area (subsoil plot) is calculated to within four decimal places as the ratio of the size of the area, by which the contract area (subsoil plot) is expanded, to the initial size of the contract area (subsoil plot).

      In this case, if the value of the expansion coefficient of a contract area (subsoil plot) exceeds 0.1, regardless of the number of cases of its expansion, the coefficient of 3 is applied to the amount of the signature bonus attributable to this excess;

      for contracts for mineral raw materials, common minerals, groundwater and therapeutic muds - in the minimum amounts established by subparagraphs 2) and 3) of paragraph 1 of this article for relevant types of minerals.

      6. The procedure for calculating the signature bonus, established by this article, applies to licenses for exploration or extraction of solid minerals, issued pursuant to auction results.

Article 727. Features of calculating the signature bonus for subsoil use licenses, with the exception of licenses issued based on the results of the auction

      The amount of a signature bonus for a subsoil use license, with the exception of a license issued based on the results of the auction, is calculated on the basis of a rate expressed in the amount of the monthly calculation indicator established by the Law on the Republican Budget and the signature bonus valid on the date of payment:

Name

Rate in MCI

1

2

3

1.

Exploration license

100

2.

Production license

200

3.

License for gold mining:


3.1.

with the area of the provided territory up to 17,000 m2

9

3.2.

with the area of the provided territory from 17,000 m2 to 33,000 m2

12

3.3.

with the area of the provided territory from 33,000 m2 to 50,000 m2

15

4.

License for geological study

50

5.

License to use the subsoil space

400

      Footnote. Article 727 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall be enforced from 01.01.2021).

Article 728. Taxable period

      A taxable period for the signature bonus is a calendar quarter including the deadline for the payment of the signature bonus.

Article 729. Deadlines for the payment of the signature bonus

      1. Unless otherwise established by this article, the signature bonus shall be paid to the state budget at the taxpayer’s location within twenty business days of the date of declaring the taxpayer the winner of a tender or the date of signing the minutes of direct negotiations on granting the subsoil use right in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use.

      2. Subscription bonus for licenses for subsoil use shall be paid to the budget at the location of the taxpayer no later than ten business days from the date of issuance of such a license.

      3. In case of expansion of a contract area (subsoil plot), the signature bonus shall be paid to the state budget at the taxpayer’s location within thirty calendar days of the date of modifying a subsoil use contract with regard to such expansion in accordance with the procedure established by the legislation of the Republic of Kazakhstan.

      4. Upon receipt of a written permit for the right of subsoil use for exploration or extraction of common minerals used in the construction (reconstruction) and repair of public roads, railways and hydraulic facilities, the signature bonus shall be paid to the state budget at the taxpayer’s location within thirty calendar days of the date of receipt of such a permit in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use.

      Footnote. Article 729 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall come into effect from 01.01.2021).

Article 730. Tax declaration

      The signature bonus declaration is submitted by a subsoil user to the tax authority at its location before the 15th day of the second month following a taxable period.

Chapter 84. PAYMENT TO RECOVER HISTORICAL COSTS

Article 731. General provisions

      The payment to recover historical costs is a fixed payment of a subsoil user to recover total costs incurred by the state on geological study of a contract area (subsoil plot) and exploration of mineral deposits before concluding a subsoil use contract.

Article 732. The payers

      1. Unless otherwise established by paragraph 2 of this article, the payers of the payment to recover historical costs are subsoil users operating under a subsoil use contract with regard to mineral deposits, on which the state incurred costs of geological study of a contract area (subsoil plot) and exploration of mineral deposits before concluding a subsoil use contract.

      2. A subsoil user operating under a license for exploration or extraction of solid minerals shall not be subject to the payment to recover historical costs, provided all of the following requirements are met:

      a license for prospecting or extraction of solid minerals was issued after December 31, 2017 in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use;

      an area, for which a license for exploration or extraction of solid minerals is granted, does not apply to an area, for which, prior to January 1, 2018, the subsoil use right was granted under subsoil use contracts in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use.

Article 733. The order for establishing the payment to recover historical costs

      1. The amount of historical costs incurred by the state on geological study of a contract area (subsoil plot) and exploration of mineral deposits is calculated by the state body of the Republic of Kazakhstan authorized thereto in the manner prescribed by the legislation of the Republic of Kazakhstan and is payable to the budget:

      1) in the form of the payment to recover historical costs in the amount fixed in a non-disclosure agreement, less the payment for acquisition of state-owned geological information;

      2) in the form of the payment for acquisition of state-owned geological information, in the amount established by the non-disclosure agreement.

      2. The obligation to recover historical costs arises from the date of concluding a non-disclosure agreement between a subsoil user and the authorized body for the study and use of subsoil resources, and with regard to subsoil use contracts, including production sharing agreements concluded before January 1, 2009, on which no relevant non-disclosure agreements were concluded as of January 1, 2009, but must be concluded as required by a subsoil use contract - from the date of conclusion of the non-disclosure agreement with the authorized body for the study and use of subsoil resources.

Article 734. The order and time limits for payment

      1. Payment for reimbursement of historical costs shall be paid by the subsoil user from the start of production in the contract area (site) and the earliest of the following dates:

      commercial discovery announcement;

      transition to the period (stage) of production in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use;

      issuance of a license for the extraction of minerals;

      conclusion of a contract for the extraction of minerals.

      The payment for reimbursement of historical costs shall be made to the budget at the location of the subsoil user in the following order:

      1) if the total amount of payment for reimbursement of historical costs incurred by the state for the geological study of the contract area (subsoil plot) and exploration of deposits is an amount equal to or less than 10,000 times the monthly calculation index established by the law on the republican budget and effective on the date of conclusion confidentiality agreements, payment for reimbursement of historical costs shall be paid no later than April 10 of the year following the year in which the subsoil user began mining;

      2) if the total amount of payment for reimbursement of historical costs incurred by the state for the geological study of the contract area (subsoil plot) and exploration of deposits is an amount exceeding 10,000 times the amount of the monthly calculation index established by the law on the republican budget and in force on the date of conclusion of the agreement on confidentiality, the payment for reimbursement of historical costs shall be paid by the subsoil user on a quarterly basis, no later than the 25th day of the second month following the reporting quarter, in equal installments over a period of duration not exceeding the term of the subsoil use contract, but not more than ten years in an amount equivalent to an amount of at least 2500 times the monthly calculation index established by the law on the republican budget and in force on the date of the conclusion of the confidentiality agreement, expt for the amount of the last share, which may be less than the amount equivalent to 2500 times the monthly calculation index established by the law on the republican budget and valid on the date of the conclusion of the confidentiality agreement.

      With regard to subsoil use contracts concluded before January 1, 2009, under which a subsoil user started extracting minerals before January 1, 2009, if the amount of historical costs not paid to the budget as of January 1, 2009 is more than 10 000 times the amount of the monthly calculation index established as of January 1, 2009 by the law on the national budget, the payment to recover historical costs is paid by the subsoil user on a quarterly basis, on or before the 25th day of the second month following a reporting year, in equal parts within a time period not exceeding the validity period of the subsoil use contract, but not more than ten years in an amount equivalent to that not less than 2 500 times the monthly calculation index established as of January 1, 2009 by the law on the national budget, less the amount of the last part, which may be less than the amount equivalent to that of 2 500 times the monthly calculation index established as of January 1, 2009 by the law on the national budget.

      2. If the amount of historical costs incurred by the state on geological study of a contract area (subsoil plot) and exploration of mineral deposits is established in foreign currency by the state body of the Republic of Kazakhstan authorized thereto, then:

      1) for the purposes of determining the total amount of the payment in tenge, in order to establish the procedure for paying the payment in accordance with this article, the amount of historical costs calculated by the state body of the Republic of Kazakhstan authorized thereto is recalculated in tenge at the market exchange rate set on the last business day preceding the 1st day of a reporting quarter, in which the subsoil user started extraction after commercial discovery, and with regard to subsoil use contracts concluded before January 1, 2009, under which a subsoil user started extracting minerals before January 1, 2009 - the amount of historical costs not paid to the state budget as of January 1, 2009 is recalculated in tenge at the market exchange rate set on the last business day preceding January 1, 2009;

      2) for the purposes of even distribution of the amount of historical costs in a foreign currency not paid to the state budget into the amounts of quarterly payments payable in accordance with subparagraph 2) of part one of paragraph 1 of this article, this amount of historical costs is recalculated as of the beginning of each calendar year in tenge at the market exchange rate set on the last business day preceding January 1 of such a calendar year.

      3. Under subsoil use contracts for exploration of mineral deposits, which do not provide for their subsequent extraction, the payment to recover historical costs is not paid.

      Footnote. Article 734 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall come into effect from 01.01.2021).

Article 735. Tax declaration

      1. If the total amount of the payment to recover historical costs incurred by the state on geological study of a contract area (subsoil plot) and exploration of mineral deposits is equal to or less than 10 000 times the monthly calculation index established by the law on the national budget and effective as of the date conclusion of a non-disclosure agreement, a subsoil user submits the declaration to the tax authority at the location on or before March 31 of a year following the year, in which the subsoil use started extracting minerals.

      2. If the total amount of the payment to recover historical costs incurred by the state on geological study of a contract area (subsoil plot) and exploration of mineral deposits is more than 10 000 times the monthly calculation index established by the law on the national budget and effective as of the date of conclusion of a non-disclosure agreement, a subsoil user submits the declaration to the tax authority at the location quarterly, on or before the 15th day of the second month following a reporting quarter.

      With regard to subsoil use contracts concluded before January 1, 2009, under which a subsoil user started extracting minerals before January 1, 2009, if the amount of historical costs not paid to the budget as of January 1, 2009 is more than 10 000 times the monthly calculation index established as of January 1, 2009 by the law on the national budget, the subsoil user submits the declaration to the tax authority at the location quarterly, on or before the 15th day of the second month following a reporting quarter.

Chapter 85. MINERAL EXTRACTION TAX

Article 736. General provisions

      1. A subsoil user pays the mineral extraction tax separately for each type of raw materials, hydrocarbons, groundwater and therapeutic muds extracted in the territory of the Republic of Kazakhstan.

      2. The mineral extraction tax on all types of extracted minerals, hydrocarbons, groundwater and therapeutic mud, regardless of the type of extraction, is paid at the rates and in the order established by this Chapter.

      3. Unless otherwise provided by this paragraph, for the purposes of calculating the mineral extraction tax, the volume of hydrocarbons, minerals, underground water and therapeutic mud transferred for technological testing and research shall be excluded from the total volume of hydrocarbons, minerals, underground water and therapeutic mud extracted during the tax period. The volume of hydrocarbons, mineral raw materials, groundwater and therapeutic mud transferred for technological testing and research shall be limited to the minimum mass of technological samples indicated in national standards for the corresponding types (grades) of hydrocarbons, mineral raw materials, groundwater and therapeutic mud.

      At the same time, the volume of hydrocarbons, mineral raw materials, groundwater and therapeutic mud transferred for technological testing and research shall not be excluded from the above total production volume in case of their sale, including after primary processing (enrichment), as well as during their processing.

      Footnote. Article 736 as amended by the Law of the Republic of Kazakhstan dated21.12.2022 № 165-VII (effective from 01.01.2024).

Article 737. Features of payment

      1. The mineral extraction tax shall be paid in monetary form, except for the case provided for in paragraph 2 of this article.

      2. In the course of operating under a subsoil use contract, the monetary form of payment of the mineral extraction tax may be replaced by payment in kind in accordance with the decision of the Government of the Republic of Kazakhstan in the manner determined by an additional agreement concluded between the authorized state body and the subsoil user.

      The procedure for in-kind payment of the mineral extraction tax established by this Code, as well as royalties and share of the Republic of Kazakhstan within production sharing established by subsoil use contracts specified in paragraph 1 of Article 722 of this Code, is established by Chapter 88 of this Code.

Article 738. The payers

      The payers of the mineral extraction tax are subsoil users engaged in the extraction of hydrocarbons, mineral raw materials, groundwater and therapeutic muds, including the extraction of minerals from man-made mineral formations, on which the mineral extraction tax and (or) royalties have not been paid, within each individual concluded subsoil use contract, except for subsoil users operating exclusively under the license for prospecting.

Clause 1. The mineral extraction tax on hydrocarbons

Article 739. Taxable item

      1. An item subject to the mineral extraction tax is the physical volume of hydrocarbons extracted by a subsoil user in a taxable period.

      2. For the purposes of calculating the mineral extraction tax, the total volume of hydrocarbons extracted by a subsoil user in a taxable period is divided into:

      1) oil sold for processing to an oil refinery located in the territory of the Republic of Kazakhstan - the volume of oil produced by a subsoil user under each individual subsoil use contract for a taxable period and sold by the subsoil user to an oil refinery located in the territory of the Republic of Kazakhstan or to a third party for subsequent sale to an oil refinery located in the territory of the Republic of Kazakhstan;

      2) oil transferred for processing as customer-supplied raw materials to an oil refinery located in the territory of the Republic of Kazakhstan - the volume of oil produced by a subsoil user under each individual subsoil use contract for a taxable period and transferred by the subsoil user as customer-supplied raw materials for processing to an oil refinery located in the territory of the Republic of Kazakhstan, or sold to a third party for subsequent transfer as customer-supplied raw materials for processing to an oil refinery located in the territory of the Republic of Kazakhstan;

      3) oil used by the subsoil user for own production needs - the volume of oil produced by the subsoil user under each individual subsoil use contract for a taxable period and used for own production needs within a taxable period;

      4) oil transferred by the subsoil user in kind to pay the mineral extraction tax, the export rent tax, royalties and share of the Republic of Kazakhstan within production sharing to the recipient on behalf of the state in accordance with Chapter 88 of this Code;

      5) crude gas sold on the domestic market of the Republic of Kazakhstan and (or) used for own production needs.

      Unless otherwise established by this subparagraph, for the purposes of this Section, crude gas used for own production needs is recognized as crude gas extracted by a subsoil user under a subsoil use contract and used under this contract in accordance with the documents approved by the authorized body for hydrocarbons:

      as a fuel in hydrocarbon treatment when carrying out subsoil use operations;

      for technological and household needs;

      for heating oil at the wellhead and for transporting oil from the place of production and storage to the place of transshipment to the main pipeline and (or) another mode of transport in accordance with approved project documents;

      for the production of electricity used in subsoil use operations;

      for reinjection into subsoil in the volume provided for by approved project documents, except for cases of reinjection into subsoil provided for in paragraph 5 of this article;

      for the purposes of gas-lift (mechanized) method of operation of oil wells in the volumes provided for by project documents approved by the authorized body for hydrocarbons.

      Crude gas used for own production needs is also recognized as crude gas extracted by a subsoil user under a subsoil use contract and used for reinjection into subsoil in order to maintain formation pressure in oil-and-gas zones under another subsoil use contract of the subsoil user in the volume provided for by the approved project documents;

      6) associated gas used for production of liquefied petroleum gas in the volume attributable to liquefied petroleum gas sold on the domestic market of the Republic of Kazakhstan. In this case, such a volume of liquefied petroleum gas is approved by the authorized body for hydrocarbons and is mandatory for sale on the domestic market of the Republic of Kazakhstan in accordance with the legislation of the Republic of Kazakhstan on gas and gas supply;

      7) crude gas used by a subsoil user that is an entity carrying out industrial and innovation activity, the implementation of which is stipulated by the Entrepreneurial Code of the Republic of Kazakhstan;

      8) commercial hydrocarbons - the total volume of hydrocarbons extracted by a subsoil users for a taxable period under each individual subsoil use contract, less the volumes of oil, crude gas and associated gas specified in subparagraphs 1) - 7) of this paragraph, unless otherwise specified in this article.

      3. In accordance with subparagraphs 5) and 6) of paragraph 2 of this article, the volume of crude gas used for own production needs and (or) associated gas used for production of liquefied petroleum gas is recognized as actual volume of such used natural and (or) associated gas within the limits specified in the documents approved by the authorized body for hydrocarbons.

      4. To confirm the sale, specified in subparagraph 1) of paragraph 2 of this article, to an oil refinery located in the territory of the Republic of Kazakhstan or to a third party for subsequent sale to an oil refinery located in the territory of the Republic of Kazakhstan, and in subparagraph 2) of paragraph 2 of this article for transfer as customer-supplied raw materials for processing to an oil refinery located in the territory of the Republic of Kazakhstan, or sold to a third party for subsequent transfer as customer-supplied raw materials for processing to an oil refinery located in the territory of the Republic of Kazakhstan, a subsoil user is obliged to have original copies of commercial and shipping documents or their notarized copies confirming the physical volume and fact of acceptance by an oil refinery, located in the territory of the Republic of Kazakhstan, of a relevant volume of oil, and to confirm the sale, specified in subparagraph 1) of paragraph 2 of this article, to an oil refinery located in the territory of the Republic of Kazakhstan or to a third party for subsequent sale to an oil refinery located in the territory of the Republic of Kazakhstan - also original documents or their notarized copies of the actual purchase price paid by the oil refinery located in the territory of the Republic of Kazakhstan, for the relevant volume.

      In case of no such original documents or their notarized copies, the relevant volume of oil is considered as commercial hydrocarbons, for the purposes of calculating the mineral extraction tax.

      5. The mineral extraction tax is not paid on crude gas in the volume re-injected into subsoil in order to increase the oil recovery factor provided for in the approved project documents.

Article 740. Tax base

      The tax base for calculating the mineral extraction tax is the value of the volume of hydrocarbons produced for a taxable period.

Article 741. The order for determining the value of hydrocarbons

      1. For the purposes of calculating the mineral extraction tax, the value of oil produced in a taxable period is determined as follows:

      1) in case of sale by a subsoil user to an oil refinery located in the territory of the Republic of Kazakhstan or to a third party for subsequent sale to an oil refinery located in the territory of the Republic of Kazakhstan - as the product of the actual volume of oil sold by a subsoil user to an oil refinery located in the territory of the Republic of Kazakhstan or to a third party for subsequent sale to an oil refinery located in the territory of the Republic of Kazakhstan, and the actual purchase price of an oil refinery located in the territory of the Republic of Kazakhstan, per unit of output;

      2) in case of transfer by a subsoil user as customer-supplied raw materials for processing to an oil refinery located in the territory of the Republic of Kazakhstan or sale to a third party for subsequent transfer as customer-supplied raw materials for processing to an oil refinery located in the territory of the Republic of Kazakhstan and (or) use by a subsoil user for their own production needs - as the product of the actual volume of oil transferred by a subsoil user as customer-supplied raw materials for processing to an oil refinery located in the territory of the Republic of Kazakhstan or sold to a third party for subsequent transfer as customer-supplied raw materials to an oil refinery located in the territory of the Republic of Kazakhstan and (or) used by the subsoil user for its own production needs and the production cost, including treatment, of a unit of output determined in accordance with international financial reporting standards and requirements of legislation of the Republic of Kazakhstan on accounting and financial reporting, increased by 20 percent;

      3) in case of in-kind transfer of mineral resources by a subsoil user to pay the mineral extraction tax, the export rent tax, royalties and share of the Republic of Kazakhstan within production sharing to the recipient on behalf of the state - as the product of the actual amount of oil transferred by a subsoil user in kind to pay the mineral extraction tax, the export rent tax, royalties and share of the Republic of Kazakhstan within production sharing to the recipient on behalf of the state in accordance with Chapter 88 of this Code and transfer price established in the manner determined by the Government of the Republic of Kazakhstan.

      2. The cost of commercial hydrocarbons produced by a subsoil user under each subsoil use contract for a tax period shall be determined as the product of the volume of commercial hydrocarbons produced and the world price per unit of production, calculated for the tax period in the manner specified in paragraphs 3 and 4 of this Article.

      3. The world price of oil is defined as the product of the arithmetic mean value of daily price quotations for a taxable period and the arithmetic average market exchange rate for a relevant taxable period using the formula below.

      For the purposes of this paragraph, a price quotation means a price quotation for oil in a foreign currency for each separate standard grade of oil of Urals Med or Brent Dtd in a taxable period on the basis of information published in the “Platts Crude Oil Marketwire” source of The Mcgraw-Hill Companies Inc.

      In case of no information on prices of these standard grades of crude oil in this source, the prices for these standard crude oil grades are used:

      according to the “Argus Crude” source of the Argus Media Ltd;

      in case of no information on prices for these standard grades of crude oil in the above sources - according to other sources determined by the legislation of the Republic of Kazakhstan on transfer pricing.

      To determine the world price of oil, the units of measurement are converted from a barrel to a metric ton with account of actual density and temperature of extracted oil, adjusted to standard measurement conditions and indicated in the oil quality certificate, in accordance with the national standard approved by the authorized agency for standardization.

      In this case, for the purposes of calculating the mineral extraction tax, the units of measurement are converted from a metric ton to a barrel on the basis of the weighted average ton-to-barrel conversion factor using the following formula:

      К w.av.barr. = (V ton 1 x K barr.1 + V ton 2 ... x K barr.2... + V ton n x K barr.n)/V ton S, where:

      К w.av.barr. - weighted average ton-to-barrel conversion factor, calculated to within four decimal places;

      V ton - the volumes of each produced oil batch;

      К barr.1, K barr.2... + K barr.n – ton-to-barrel conversion factors specified in the quality certificate for each relevant batch of produced oil;

      V ton S - total volume of oil produced within a taxable period, expressed in metric tons.

      The world price of oil is determined using the following formula:



      where:

      S - world oil price for a taxable period;

      P1, P2..., Pn - daily arithmetic average price quotation on the days, for which price quotations were published within a taxable period;

      E - arithmetic average market exchange rate for a relevant taxable period;

      n - the number of days in a taxable period, for which price quotations were published.

      The daily average arithmetic price quotation is determined using the formula:


 

      where:

      Pn - daily arithmetic average price quotation;

      Сn1 - the lowest value (min) of the daily price quotation of the standard grade of crude oil Urals Med or Brent Dtd;

      Сn2 - the highest value (max) of the daily price quotation of the standard grade Urals Med or Brent Dtd.

      A subsoil user classifies a certain standard grade of oil Urals Med or Brent Dtd on the basis of oil supply contracts. If a standard oil grade is not specified in a supply contract or indicated oil grade does not belong to the above standard grades, a subsoil user is obliged to classify the volume of oil delivered under such a contract as that belonging to such oil grade, the average world price for which was the maximum one within a taxable period.

      4. The world price of crude gas is defined as the product of the arithmetic mean value of the daily price quotations in foreign currency for a taxable period with account of conversion of international units of measurement into cubic meter in accordance with the approved factor and the arithmetic average market exchange rate for a relevant taxable period using the formula below.

      For the purposes of this paragraph, a price quotation means the price quotation of Zeebrugge Day-Ahead natural gas in foreign currency in a taxable period on the basis of information published in the “Platts European Gas Daily” source of The Mcgraw-Hill Companies Inc.

      In case of no information on the price of Zeebrugge Day-Ahead natural gas, this source uses the price of Zeebrugge Day-Ahead natural gas:

      1) according to the “Argus European Natural Gas” source of the Argus Media Ltd;

      2) in case of no information on the price of Zeebrugge Day-Ahead natural gas in the above sources - according to other sources determined by the legislation of the Republic of Kazakhstan on transfer pricing.

      The world price of crude gas is determined using the following formula:



      where:

      S - world price of crude gas for a taxable period;

      P1, P2..., Pn - daily arithmetic average price quotation on the days, for which price quotations were published within a taxable period;

      E - arithmetic average market exchange rate for a relevant taxable period;

      n - the number of days in a taxable period, for which price quotations were published.

      The daily average arithmetic price quotation is determined using the formula:



      where:

      Pn - daily arithmetic average price quotation;

      Сn1 - the lowest value (min) of the daily price quotation of Zeebrugge Day-Ahead natural gas;

      Сn2 - the highest value (max) of the daily price quotation of Zeebrugge Day-Ahead natural gas.

      5. For the purposes of calculating the mineral extraction tax, the value of crude gas sold by a subsoil user on the domestic market of the Republic of Kazakhstan and (or) used for its own production needs, of associated gas used for the production of liquefied petroleum gas, and also crude gas used by a subsoil user that is an entity carrying out industrial and innovative activity, is determined as follows:

      1) in case of sale by a subsoil user of extracted crude gas on the domestic market of the Republic of Kazakhstan – on the basis of the weighted average selling price established for a taxable period determined in accordance with paragraph 7 of Article 745 of this Code;

      2) in case of use of extracted associated gas for the production of liquefied petroleum gas in accordance with the conditions specified in subparagraph 6) of paragraph 2 of Article 739 of this Code, and (or) use of extracted crude gas for own production needs - as the product of the actual volume:

      of associated gas, used for the production of liquefied petroleum gas, and the production cost of extraction, including treatment, of a unit of output determined in accordance with international financial reporting standards and requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, increased by 20 percent;

      of crude gas used by a subsoil user for own production needs, and the production cost of extraction, including treatment, of a unit of output determined in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, increased by 20 percent.

      If the extraction of crude gas is associated with that of oil, the production cost of extraction of crude gas is determined on the basis of the production cost of extraction, including treatment, of oil in the following ratio:

      one thousand cubic meters of crude gas corresponds to 0.857 tons of oil;

      3) in case of use of extracted crude gas by a subsoil user that is an entity carrying out industrial and innovation activity in accordance with the conditions specified in subparagraph 7) of paragraph 2 of Article 739 of this Code - as the product of the actual volume of crude gas, used by a subsoil user that is an entity carrying out industrial and innovation activity, and the production cost of extraction, including treatment, of a unit of output determined in accordance with international financial reporting standards and requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, increased by 20 percent.

      6. The world price of standard grades of hydrocarbons is determined for each taxable period by the authorized body in the manner prescribed by this Code and shall be published in mass media on or before the 10th day of a month following a reporting taxable period.

      Footnote. Article 741 as amended by Law of the Republic of Kazakhstan № 184-VI as of 05.10.2018 (takes effect ten calendar days after its first official publication); dated 10.12.2020 № 382-VI (shall come into effect from 01.01.2021).

Article 742. The order for calculating the tax

      1. The amount of the mineral extraction tax payable to the state budget is determined on the basis of a taxable item, tax base and tax rate.

      2. To calculate the mineral extraction tax, within a calendar year, a subsoil user applies a rate that corresponds to the planned production volume for a current taxable year for each individual subsoil use contract, in accordance with the scale given in Article 743 of this Code.

      In this case, in case of assignment (transfer) of subsoil use right under a subsoil use contract, it is necessary to apply the mineral extraction tax rate corresponding to the declared total annual production volume under such subsoil use contract, irrespective of the fact of assignment (transfer) of the subsoil use right.

      To ensure correct calculation and full payment of the mineral extraction tax to the state budget, before January 20 of a current calendar year, the authorized body for hydrocarbons submits to the tax authority information on the planned volumes of hydrocarbon production with respect to subsoil users for the forthcoming year for each individual subsoil use contract.

      3. If, based on the results of a reporting calendar year, the actual volume of hydrocarbons produced under a subsoil use contract does not correspond to the planned volume under such a contract and requires to alter the rate of the mineral extraction tax, a subsoil user is obliged to adjust the amount of the mineral extraction tax calculated for a reporting year.

      The amount of the mineral extraction tax is adjusted in a declaration for the last taxable period of a reporting taxable year by applying the mineral extraction tax rate, corresponding to the actual volume of produced hydrocarbons determined in accordance with Article 743 of this Code, to the tax base calculated in tax declarations of the mineral extraction tax for 1 - 3 quarters of a reporting taxable year.

      The amount of the mineral extraction tax with account of the adjustment made is a tax obligation for the mineral extraction tax for the last taxable period of a reporting year.

Article 743. Tax rates for mineral extraction

      1. Unless otherwise established by paragraph 2 of this article, the rates of the mineral extraction tax on oil shall be fixed according to the following scale:

Item №

Volume of annual extraction

Rates, %

1

2

3

1.

up to 250 000 tons, incl.

5

2.

up to 500 000 tons, incl.

7

3.

up to 1 000 000 tons, incl.

8

4.

up to 2 000 000 tons, incl.

9

5.

up to 3 000 000 tons, incl.

10

6.

up to 4 000 000 tons, incl.

11

7.

up to 5 000 000 tons, incl.

12

8.

up to 7 000 000 tons, incl.

13

9.

up to 10 000 000 tons, incl.

15

10.

over 10 000 000 tons

18

      In case of sale and (or) transfer of oil on the domestic market of the Republic of Kazakhstan, also in the in-kind form, to pay the mineral extraction tax, the export rent tax, royalties and share of the Republic of Kazakhstan within production sharing to the recipient on behalf of the state or use for own production needs in accordance with the procedure specified in subparagraphs 1), 2), 3) and 4) of paragraph 2 of Article 739 of this Code, a reduction factor of 0.5 is applied to the established rates.

      The rate of the mineral extraction tax on crude gas is 10 percent.

      In case of sale of crude gas on the domestic market, depending on the volume of annual production, the mineral extraction tax is paid at the following rates:

Item №
 

Volume of annual extraction

Rates, %

1

2

3

1.

up to 1,0 billion cubic meters, incl.

0,5

2.

up to 2,0 billion cubic meters, incl.

1,0

3.

over 2,0 billion cubic meters

1,5

      2. The rates of the mineral extraction tax on oil for sites (a group of sites, part of a site) classified as low-profit, high-viscosity, watered, low-yield, worked-out under contract for hydrocarbon extraction are established by the Government of the Republic of Kazakhstan.

Clause 2. The mineral extraction tax on mineral raw materials, except for common minerals

Article 744. Taxation object

      The object of taxation is the physical volume of mineral raw materials or solid minerals extracted by the subsoil user during the tax period, taking into account the volume of actual losses in the subsoil for the tax period, exceeding the limits of standardized losses in the subsoil established by the technical project of field development, approved by the government body of the Republic of Kazakhstan authorized for these purposes ( taxable volume of minerals).

      In this case, the subsoil user shall transmit information on the physical volume of mineral raw materials or solid minerals extracted by the subsoil user for the past (reporting) calendar year to the authorized body for the study and use of subsoil no later than April 30 of the year following the reporting year, in the form established by such authorized body.

      For the purpose of determining the taxation object, extracted mineral raw materials and (or) solid minerals are determined within the framework of the state reserve register , valid as of the day preceding the day of transition to accounting for reserves according to The Kazakhstan Code for the Public Reporting of Exploration Results, Mineral Resources and Mineral Reserves (hereinafter – KAZRC Code), and also taking into account mineral raw materials extracted from written-off reserves (recovery of losses) at the deposit.

      For mineral raw materials and (or) solid minerals that were not previously approved by the State Commission for Mineral Reserves, the extracted mineral raw materials and (or) minerals shall be determined within the framework of mineral reserves in accordance with the KAZRC Code.

      For the purposes of determining the taxable volume of minerals, the measurement units used in the reporting and consolidated balances of mineral reserves and (or) solid minerals submitted to the authorized body for the study and use of subsurface resources are applied.

      The volume of uranium returned to the subsurface as part of in-situ leaching mining is not subject to taxation.

      Footnote. Article 744 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (effective from 01.01.2024).

Article 745. Tax base

      1. The tax base for calculating the mineral extraction tax is the value of the taxable volume of minerals for the tax period.

      2. For the purposes of calculating the mineral extraction tax, mineral raw materials are divided into:

      1) mineral raw materials containing only those minerals that are specified in paragraph 4 of this article;

      2) mineral raw materials containing minerals specified in paragraph 4 of this article and other types of minerals at the same time;

      3) mineral raw materials containing minerals, except for minerals specified in paragraph 4 of this article;

      4) excluded by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (effective from 01.01.2024).
      5) excluded by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (effective from 01.01.2024).

      3. For the purpose of calculating the mineral extraction tax, the value of the taxable volume of mineral resources for the tax period is determined:

      1) for solid minerals contained in the extracted mineral raw materials specified in subparagraph 1) of paragraph 2 of this article - based on the average exchange price for such minerals for the tax period.

      The average exchange price, unless otherwise specified in this article, is defined as the product of the arithmetic mean of daily average price quotations for a taxable period and the arithmetic average market exchange rate for a relevant taxable period using the formula below.

      For the purposes of this article, a price quotation means a mineral price quotation in foreign currency fixed by the London Metal Exchange or the London Bullion Market Association and published in the Metal Bulletin Magazine of Metal Bulletin Journals Limited, the Metal Pages Magazine of Metal-Pages Limited.

      The average exchange price, unless otherwise specified in this article, is determined using the following formula:



      where:

      S - average exchange price of a mineral for a taxable period;

      P1, P2, ..., Pn - daily average price quotation on the days, for which price quotations on the London Metal Exchange were published within a taxable period;

      E - arithmetic average market exchange rate for a relevant taxable period;

      n - the number of days in a taxable period, for which price quotations were published.

      The daily average mineral price quotation is determined using the formula:



      where:

      Pn - daily average price quotation;

      Сn1 - daily Cash price quotation for a mineral;

      Сn2 - daily Cash Settlement price quotation for a mineral.

      The average exchange price for gold, platinum, palladium is defined as the product of the arithmetic mean of the daily average price quotations for a taxable period and the arithmetic average market exchange rate for a relevant taxable period using the following formula:



      where:

      S - average exchange price for gold, platinum, palladium for a taxable period;

      P1, P2, ..., Pn - daily average price quotation for gold, platinum, palladium on the days, for which the price quotations of the London Bullion Market Association were announced and published within a taxable period;

      E - arithmetic average market exchange rate for a relevant taxable period;

      n - the number of days in a taxable period, for which price quotations were published.

      The daily average price quotation for gold, platinum, palladium is determined using the formula:



      where:

      Pn - daily average price quotation;

      Сn1 - daily quotation of a.m. prices (morning fix) for gold, platinum, palladium;

      Сn2 - daily quotation of p.m. prices (afternoon fix) for gold, platinum, palladium.

      The average exchange price for silver is defined as the product of the arithmetic mean value of daily silver price quotations for a taxable period and the arithmetic average market exchange rate for a relevant taxable period using the following formula:



      where:

      S - average exchange silver price for a taxable period;

      P1, P2, ..., Pn - daily silver price quotation on the days, for which price quotations of the London Bullion Market Association were announced and published within a taxable period;

      E - arithmetic average market exchange rate for a relevant taxable period;

      n - the number of days in a taxable period, for which quotations were published.

      The average exchange price for minerals shall apply to the entire volume of each type of solid mineral specified in paragraph 4 of this article contained in the extracted mineral raw materials, including the volume transferred to other legal entities and (or) a structural unit within one legal entity for subsequent processing and (or) use for own production needs;

      2) for solid minerals contained in the extracted mineral raw materials specified in subparagraph 2) of paragraph 2 of this article:

      for solid minerals specified in paragraph 4 of this article - in the manner determined by subparagraph 1) of this paragraph;

      for other types of extracted solid minerals contained in the extracted mineral raw materials - based on their weighted average selling price, and in the case of transfer to other legal entities and (or) a structural unit within one legal entity for subsequent processing and (or) use for their own production needs - based on the actual production cost of extraction and primary processing (concentration) attributable to such types of minerals, determined in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, increased by 20 percent;

      3) for mineral raw materials specified in subparagraph 3) of paragraph 2 of this article - based on the weighted average selling price of mineral raw materials and (or) solid minerals, including those that have undergone only primary processing (enrichment).

      4. The provisions of subparagraph 1) of paragraph 2 of this Article shall apply to those types of solid minerals for which official price quotations recorded by the London Metal Exchange or the London Bullion Market Association are available during the tax reporting period.

      5. In the absence of sales of mineral raw materials and (or) solid minerals, including those that have undergone only primary processing, the cost of the taxable volume of minerals shall be determined based on the weighted average selling price of the last tax period in which such sales took place.

      The provisions of this paragraph shall not apply to the mineral raw materials specified in paragraph 4 of this article.

      6. In the complete absence of sales of mineral raw materials and (or) solid minerals, including those that have undergone only primary processing (enrichment), from the beginning of the contract, the cost of the taxable volume of minerals is determined:

      1) for solid minerals specified in paragraph 4 of this article - in the manner determined by subparagraph 1) of paragraph 3 of this article;

      2) for other types of solid minerals specified in subparagraph 2) of paragraph 2 of this article - based on the actual production cost of extraction and primary processing (concentration) attributable to such types of solid minerals, determined in accordance with international financial reporting standards and requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, increased by 20 percent;

      3) for mineral raw materials and (or) solid minerals specified in subparagraph 3) of paragraph 2 of this article, except for those specified in subparagraph 4) of part one of this paragraph - based on the actual production cost of extraction and primary processing (enrichment) attributable to such types of minerals, determined in accordance with international financial reporting standards and the legal requirements of the Republic of Kazakhstan on accounting and financial reporting, increased by 20 percent.

      In the event of the subsequent sale of mineral raw materials and (or) solid minerals, including those that have undergone only primary processing, except for the minerals specified in paragraph 4 of this article, the subsoil user is obliged to adjust the amounts of the calculated mineral extraction tax taking into account the actual weighted average sales price in the tax period in which the first sale took place.

      4) uranium extracted from productive solutions – on the basis of the weighted average price per kilogram of uranium in the form of natural uranium concentrate (U3O8), determined as the product of arithmetic mean value of monthly price quotations per pound of uranium in the form of natural uranium concentrate (U3O8) in foreign currency for each month of the tax period, taking into account the conversion of pounds into kilograms in accordance with the approved coefficient and the arithmetic average of the market exchange rate for the relevant tax period according to the formula below.

      For the purposes of part one of this subparagraph, the quotation of the price per pound of uranium in the form of natural uranium concentrate (U3O8) means the monthly indicator of the spot price per pound of natural uranium concentrate (U3O8) valid on the last day of the month in foreign currency based on the information published in the sources “Ux Weekly”, Ux Consulting LLC (USA) and “The Nuclear Market Review” by TradeTech LLC (USA).

      In the absence of information on the quotation of the price of uranium in the form of natural uranium concentrate (U3O8) in one of the indicated sources, the price of another indicated source in which such a quotation is available shall be applied.

      In the absence of information on the price quotation for uranium in the form of natural uranium concentrate (U3O8) in the sources specified in part two of this subparagraph, the price shall be applied according to other sources determined by the legislation of the Republic of Kazakhstan on transfer pricing.

      The weighted average price per kilogram of uranium in the form of natural uranium concentrate is determined by the following formula:



      where:

      S- is the weighted average price quotation per kilogram of uranium in the form of natural uranium concentrate for the tax period;

      P1, P2, P3 – arithmetic average monthly price quotation from sources for each month during the tax period;

      the arithmetic average monthly price quotation is determined by the formula:



      where:

      Рn – is arithmetic average price quotation;

      Cn - the value of the monthly quotation of the price per pound of uranium in the form of natural uranium concentrate (U3O8) on the last day of the corresponding month of the reporting period from the Ux Weekly source of Ux Consulting LLC (USA);

      Dn - the value of the monthly quotation of the price per pound of uranium in the form of natural uranium concentrate (U3O8) (Exchange Value) on the last day of the corresponding month of the reporting period from the source "The Nuclear Market Review" of TradeTech LLC (USA);

      K - the coefficient for converting pounds to kilograms, set at 2.59978;

      E - arithmetic average market exchange rate of foreign currency for the corresponding tax period.

      In case of subsequent sale of mineral raw materials that underwent primary processing (enrichment) and minerals contained in taxable volumes of recovered mineral reserves specified in Subparagraph 2) of Paragraph 2 of this Article, except for minerals specified in Paragraph 4 of this Article, a subsoil user shall be obliged to adjust the amounts of the calculated mineral extraction tax with account of the actual weighted average selling price in the taxable period of the first sale.

      A subsoil user adjusts the calculated amounts of the mineral extraction tax for a twelve-month period preceding the taxable period of the first sale. In this case, the adjustment amount is a tax obligation for a current taxable period.

      7. For the purposes of this article, the weighted average sales price for the tax period shall be determined by the following formula:

      P av. = (V1 s.b. х P1 s. + V2 s.b. х P2 s....+ Vns.b. х Pn s.)/V tot. sale,

      where:

      V1 s.b., V2 s.b.,. Vns.b. –are volumes of each batch of minerals sold for a taxable period;

      P1 s., P2 s. ... Pn s. - actual sale prices of minerals for each batch in a taxable period;

      n - the number of batches of minerals sold in a taxable period;

      V tot.sale - total volume of sales of minerals for a taxable period.

      If the weighted average selling price of mineral raw materials and (or) solid minerals is lower than their production cost, increased by 20 percent, determined in accordance with international financial reporting standards and the legal requirements of the Republic of Kazakhstan on accounting and financial reporting, then the weighted average sales price for the tax period shall be determined based on such production costs increased by 20 percent.

      The weighted average selling price shall be applied by the subsoil user to the entire taxable volume of minerals, including the volumes transferred at production cost of extraction to a structural unit within one legal entity for subsequent processing and (or) used for the subsoil user’s own production needs, including the use as feedstock for the production of commercial output.

      8. If the selling price of a mineral is set in a foreign currency, then such price for sales transactions made after January 1, 2020, for the purposes of paragraph 7 of this Article, shall be recalculated in tenge using the market exchange rate determined on the date of transition of the right ownership of the mineral raw materials being sold, including those that have only undergone primary processing (enrichment), in accordance with the agreement (contract).

      Footnote. Article 745 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced from 01.01.2018); dated 10.12.2020 № 382-VI (shall come into effect from 01.01.2020); dated 11.07.2022 № 135-VII (shall be enforced from 01.01.2023); dated 21.12.2022 № 165-VII (effective from 01.01.2024).

Article 746. Rates of the mineral extraction tax

      1. Unless otherwise provided by this article, mineral extraction tax rates shall be established in the following amounts:

Item №
 


Minerals, mineral raw materials, including those after primary processing

Rates, in percent

1

2

3

4

1.

Ores of ferrous, non-ferrous and radioactive metals

Chrome ore (concentrate)

21,06 %

Manganese, iron-manganese ore (concentrate)

3,25 %

Iron ore (concentrate)

3,64 %

Uranium (extracted from productive solutions, mine method)

6 %

2.

Metals

Copper

8,55 %

Zinc

10,5 %

Lead

10,4 %

Gold, silver

7,5 %

Platinum, palladium

6,5 %

Aluminum

0,38 %

Tin

3,9 %

Nickel

7,8 %

3.

Mineral raw materials containing metals

Vanadium

5,2 %

Chromium, titanium, magnesium, cobalt, tungsten, bismuth, antimony, mercury, arsenic and others

7,8 %

4.

Mineral raw materials containing rare metals

Niobium, lanthanum, cerium, zirconium

7,7 %

Gallium

1,0 %

5.

Mineral raw materials containing trace metals
 

Selenium, tellurium, molybdenum

7,0 %

Scandium, germanium, rubidium, cesium, cadmium, indium, thallium, hafnium, rhenium, osmium

6,0 %

6.

Mineral raw materials containing radioactive metals

Radium, thorium

5,0 %

7.

Mineral raw materials containing rare metals

Lithium, beryllium, tantalum, strontium

7,7%

8.

Mineral raw materials containing rare-earth metals

Praseodymium, neodymium, promethium, samarium, europium, gadolinium, terbium, dysprosium, holmium, erbium, thulium, ytterbium, lute, yttrium

6,0%

Mineral raw materials containing non-metallic solid minerals

9.

Fuel, chemical and agronomic minerals

Coking coal, anthracite

4,05 %

Coal (except for coking and anthracite), brown coal, oil shale

2,7 %

Phosphorites

4,0 %

Borates, including boric anhydrite

3,5 %

Potassium and potassium-magnesium salts

6,0 %

Barite

4,5 %

Talc

2,0 %

Gypsum

5,6 %

Sulfur.

6,0 %

Fluorites

3,0 %

Wollastonite

3,5 %

Schungite

2,0 %

Graphite etc.

3,5 %

Raw gemstones

10.

Mineral raw materials containing precious stones

Diamond, ruby, sapphire, emerald, garnet, alexandrite, red (noble) spinel, euclase, topaz, aquamarine and others

12,0%

11.

Mineral raw materials containing semi-precious stones

Jade, jasper, jadeite, lapis lazuli, rhodonite, malachite, aventurine, agate, rhinestone, rose quartz, turquoise, dioptase, chalcedony and others

3,5%

12.

Mineral raw materials containing industrial stones

Industrial diamonds, agate, corundum, zircon, jasper, serpentinite, asbestos, mica and others

2,0%

13.

Other

Other non-metallic mineral raw materials that are not common minerals

4.7%, but not less than 0.02 MCI per volume unit

      At the same time, the 0.01 coefficient is applied to the rate of the mineral extraction tax on mined hard coal (except for coking and anthracite), brown coal, oil shale, established by this article in the following cases:

      1) the use by a subsoil user, which is a subject of a natural monopoly, of such mined hard coal, brown coal, oil shale for the provision of services for the transmission of electrical energy, production, transmission, distribution and (or) supply of thermal energy, water supply and (or) sanitation in accordance with the legislation of the Republic of Kazakhstan on natural monopolies;

      2) the sale by the subsoil user of mined hard coal, lignite coal, oil shale to a natural monopoly entity providing the services provided for in subparagraph 1) of part two of this Article;

      3) the sale by the subsoil user of mined hard coal, lignite, oil shale to educational and healthcare organizations;

      4) use of mined coal, hard coal, brown coal, oil shale in the operation of social facilities, defined by Article 239 of this Code;

      5) the sale by the subsoil user of mined hard coal, brown coal, oil shale to recipients of targeted social assistance;

      6) processing by the subsoil user of mined hard coal, brown coal, oil shale and (or) their use for their own production needs;

      7) use by a subsoil user, which is an energy-producing organization, of mined hard coal, brown coal, combustible shale for the production of electrical and (or) thermal energy for its own needs and (or) sale in accordance with the legislation of the Republic of Kazakhstan on the electric power industry;

      8) the sale by the subsoil user of the mined coal of hard, brown coal, combustible shale to an energy-producing organization for the production of electrical and (or) thermal energy for its own needs and (or) sale in accordance with the legislation of the Republic of Kazakhstan on the electric power industry;

      9) the sale by the subsoil user of mined hard coal, lignite, oil shale to organizations engaged in their processing and (or) use in the production of goods.

      Unless otherwise established by this article, the mineral extraction tax on all types of solid minerals and mineral raw materials extracted from off-balance reserves of a deposit shall be paid at a rate of 0 percent.

      For the purposes of this chapter, off-balance reserves include:

      solid minerals and mineral raw materials, which, as of the day preceding the transition to accounting for reserves under the KAZRC Code, were classified as off-balance reserves on the field based on their approval as such by the State commission for mineral reserves;

      in the case of solid minerals mining on the subsoil use licenses obtained after the transition to accounting for reserves in accordance with the KAZRC Code, off-balance reserves include solid minerals contained in mineral raw materials, the volumes of which are included in the category of inferred mineral resources and are not proven or probable mineral reserves for the corresponding tax period.

      At the same time, the mineral extraction tax rate of 0 percent shall not be applied in the case of the sale of mineral raw materials and (or) solid minerals extracted from off-balance reserves.

      2. If the profitability level for a deposit (a group of deposits under one subsoil use contract, part of a deposit) that meets the criteria determined by the Government of the Republic of Kazakhstan in accordance with part two of paragraph 4 of Article 720 of this Code is 5 percent or less, the subsoil user of minerals produced at such a deposit (a group of deposits under one subsoil use contract, parts of a deposit) shall be entitled to apply the mineral extraction tax rates established by this Code as of December 31, 2022.

      In case of actual non-compliance of a deposit (a group of deposits under one subsoil use contract, part of a deposit) with the low profitability criteria determined in accordance with part one of this paragraph, the subsoil user shall recalculate tax liabilities no later than the 15th day of the second month following the fourth quarter of the corresponding calendar year for mineral extraction tax on the basis of the rates established by paragraph 1 of this article for the entire year in which such criteria were not met, and shall reflect the received values in an additional declaration on mineral extraction tax for the fourth quarter. The amount of mineral extraction tax reflected in such a declaration is a tax liability for the fourth quarter and shall be payable to the budget in accordance with the generally established procedure.

      The provisions of this paragraph shall also apply to deposits (a group of deposits under one subsoil use contract, part of a deposit) for which the subsoil use right has been re-registered (transition to a licensed subsoil use regime) or subsoil plots provided for exploration or production of solid minerals have been transformed (allocation of a subsoil plot).

      3. The mineral extraction tax is calculated for a deposit (a group of deposits under one subsoil use contract, parts of a deposit) at 0 percent rate within sixty months from the date of commercial production commencement, subject to the following conditions:

      1) commercial production of mineral raw materials at a deposit (a group of deposits under one subsoil use contract, part of a deposit) started after December 31, 2022;

      2) the level of internal rate of return for a deposit (a group of deposits under one subsoil use contract, part of a deposit) does not exceed 15 percent;

      3) the right to subsoil use for a deposit, for which the tax rate for the extraction of minerals, specified in part one of this paragraph, was applied, is not subject to alienation during the period of application of the provisions of this paragraph, with the exception of alienation in favor of a related entity.

      For the purposes of this paragraph, the level of internal rate of return for a deposit (a group of deposits under one subsoil use contract, part of a deposit) shall be determined in accordance with the procedure specified in part two of paragraph 4 of Article 720 of this Code.

      In case of non-compliance with the conditions established by subparagraphs 1) and 3) of part one of this paragraph, the mineral extraction tax shall be paid at the rates established in accordance with paragraph 1 or 2 of this article for the entire period of application of the provisions of this paragraph.

      Upon reaching the level of the internal rate of return for a deposit (a group of deposits under one subsoil use contract, part of a deposit) of the indicator established by subparagraph 2) of this paragraph, the taxpayer shall recalculate tax liabilities on the mineral extraction tax no later than the 15th day of the second month following the fourth quarter of the corresponding calendar year. The specified recalculation of tax liabilities on the mineral extraction tax shall be made using the rates of the mineral extraction tax specified in paragraph 1 or 2 of this article for the entire year in which the level of internal rate of return exceeded fifteen percent, and shall be reflected in an additional declaration on mineral extraction tax for the fourth quarter of that year. The amount of mineral extraction tax reflected in such a declaration is a tax liability for the fourth quarter and shall be payable to the budget in accordance with the generally established procedure.

      If in subsequent periods after recalculation of tax liabilities for the mineral extraction tax the level of the internal rate of return decreases below fifteen percent, the taxpayer is not entitled to apply the provisions of this paragraph for these subsequent periods.

      Footnote. Article 746 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall come into effect from 01.01.2021); dated 11.07.2022 № 135-VII (shall be enforced from 01.01.2023); dated 21.12.2022 № 165-VII (effective from 01.01.2024).

Clause 3. The mineral extraction tax on common minerals, groundwater and therapeutic muds

Article 747. Taxable item

      A taxable item is the physical volume of common minerals, groundwater and therapeutic muds extracted by a subsoil user for a taxable period.

      For the purposes of identifying a taxable item, it is necessary to use the units of measurement used in report and summary balances of mineral stocks provided to the authorized body for the study and use of mineral resources.

      For the purposes of this Chapter, one cubic meter or one ton shall be recognized as the unit volume of produced common mineral and therapeutic mud.

      The mineral extraction tax is not paid in the following cases:

      1) when reinjecting groundwater, including in the form of steam generated from it, into the subsoil (pumping out man-made water) to maintain reservoir pressure;

      1-1) when disposing of groundwater produced along with hydrocarbons and posing a threat to public health and the environment, in accordance with the water legislation of the Republic of Kazakhstan;

      2) in case of discharge of groundwater (mine, quarry, mine water) extracted (abstracted, pumped out) in the course of exploration and (or) extraction of solid minerals;

      3) by an individual extracting groundwater at a land plot owned by him/her on the basis of the right of ownership, land use right and other rights to land, provided that extracted groundwater is not used for entrepreneurial activity;

      4) on groundwater extracted by state institutions for their own household needs.

      Footnote. Article 747 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced from 01.01.2018); dated December 10, 2020, № 382-VI (refer to Article 2 for the procedure of enacting).

Article 748. Rates of the mineral extraction tax

      1. The rates of the mineral extraction tax on common minerals and therapeutic mud shall be calculated per unit of the volume of produced common mineral and therapeutic muds based on the size of the monthly calculation index established by the law on the republican budget and effective as of January 1 of a relevant financial year and are as follows:

Item №

Name of Mineral

Rates, MCI

1

2

3

1.

Metamorphic rocks, including marble, quartzite, quartz-feldspar rocks

0,02

2.

Igneous rocks, including granite, syenite, diorite, gabbro, rhyolite (liparite), andesite, diabase, basalt, volcanic tuffs, slag, pumice, volcanic glass and vitreous rocks (perlite, obsidian)

0,02

3.

Sedimentary rocks, including pebbles and gravel, gravel and sand (sand and gravel) mixture, sands and sandstones, clays and clay rocks (loams, siltstones, mudstones, shales), common salt, gypsum rocks, marls, limestones, including shell rocks, chalk rocks, dolomites, limestone-dolomite rocks, siliceous rocks (tripoli, flask, diatomite), natural pigments, peat

0,015

4.

Therapeutic mud

0,02

      2. The rates of the mineral extraction tax on groundwater are calculated per 1 cubic meter of extracted groundwater based on the monthly calculation index established by the law on the national budget and effective as of January 1 of a relevant financial year and are as follows:

Name of minerals

Rates, in MCI

1

2

3

1.

extracted by a subsoil user, except for groundwater specified in lines 2-5 of this table

0.003

2.

Groundwater produced by a subsoil user for carrying out activities regulated by the legislation of the Republic of Kazakhstan on natural monopolies, and (or) subsequent sale to a natural monopoly entity for carrying out activities regulated by the legislation of the Republic of Kazakhstan on natural monopolies

0.001

3.

Mineral underground water, utility and drinking underground water extracted by a subsoil user and used by him for the production of alcoholic products, soft drinks and (or) food products (excluding the production of agricultural products and (or) its processing)

0.250

4.

Actual losses of utility and drinking underground water in the course of activities regulated by the legislation of the Republic of Kazakhstan on natural monopolies, and (or) subsequent sale to a natural monopoly entity for activities regulated by the legislation of the Republic of Kazakhstan on natural monopolies

0.005

5.

Actual losses of mineral underground water, utility and drinking underground water produced by a subsoil user, except for groundwater specified in line 4 of this table

1,000

      3. In case of no separate accounting for extracted groundwater for the purposes of applying mineral extraction tax rates to groundwater specified in paragraph 2 of this article, the largest rate shall be applied.

      Footnote. Article 748 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced from 01.01.2018); dated 10.12.2020 № 382-VI (shall come into effect from 01.01.2018).

Article 749. Taxable period

      The taxable period for the mineral extraction tax is a calendar quarter.

Article 750. Payment deadline

      A taxpayer is obliged to pay the calculated amount of the tax to the state budget at its location on or before the 25th day of the second month following a taxable period.

Article 751. Tax declaration

      The mineral extraction tax declaration shall be submitted by a subsoil user to the tax authority at its location on or before the 15th day of the second month following a taxable period.

Chapter 86. EXCESS PROFITS TAX

Article 752. General provisions

      1. The excess profits tax is calculated for a taxable period for each individual subsoil use contract, under which a subsoil user is a payer of the excess profits tax in accordance with Article 753 of this Code.

      2. For the purposes of calculating the excess profits tax, a subsoil user identifies a taxable item, as well as the below mentioned tax-related items, for each individual subsoil use contract in accordance with the procedure established in this Chapter:

      1) net income for the purposes of calculating the excess profits tax;

      2) taxable income for the purposes of calculating the excess profits tax;

      3) gross annual income under a subsoil use contract;

      4) deductions for the purposes of calculating the excess profits tax;

      5) corporate income tax under a subsoil use contract;

      6) the estimated amount of tax on net income of a permanent establishment of a non-resident under a subsoil use contract.

Article 753. The payers

      1. The excess profits tax is paid by subsoil users on the activity carried out under each individual subsoil use contract, except for subsoil use contracts specified in paragraph 2 of this article.

      2. Not subject to the excess profits tax, established by this Chapter, are subsoil users on the activity carried out under subsoil use contracts:

      1) specified in paragraph 1 of Article 722 of this Code;

      2) for the exploration and (or) extraction of solid minerals, including common minerals, groundwater and (or) therapeutic mud, provided that these contracts do not provide for the extraction of other groups of minerals;

      3) for construction and operation of underground facilities not connected with exploration and production.

      Footnote. Article 753 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall come into effect from 01.01.2021).

Article 754. Taxable item

      An item subject to the excess profits tax is part of net income of a subsoil user, determined for the purposes of calculating the excess profits tax in accordance with Article 755 of this Code for each individual subsoil use contract for a taxable period, exceeding the amount equal to 25 percent of the subsoil user’s deductions for the purposes of calculating the excess profits tax, determined in accordance with Article 758 of this Code.

Article 755. Net income for the purposes of calculating the excess profits tax

      1. For the purposes of calculating the excess profits tax, net income is defined as the difference between taxable income for the purposes of calculating the excess profits tax, determined in accordance with Article 756 of this Code, and corporate income tax under a subsoil use contract, calculated in accordance with Article 759 of this Code.

      2. For non-residents carrying out the subsoil use activity in the Republic of Kazakhstan through a permanent establishment, net income, for the purposes of calculating the excess profits tax, is further reduced by the calculated amount of the tax on the net income of a permanent establishment under a relevant subsoil use contract, calculated in accordance with Article 760 of this Code.

Article 756. Taxable income for the purposes of calculating the excess profits tax

      1. For the purposes of this Chapter, taxable income is defined as the difference between gross annual income for the purposes of calculating the excess profits tax under a subsoil use contract, determined in accordance with Article 757 of this Code, and deductions for the purposes of calculating the excess profits tax, determined in accordance with Article 758 of this Code, with account of the reduction in the amount of income and expenses provided for by Article 288 of this Code.

      2. Excess amount of deductions for the purposes of calculating the excess profits tax over the amount of gross annual income for a taxable period is carried forward to pay the excess profits tax of subsequent consecutive taxable periods at the expense of taxable income for the purposes of calculation.

Article 757. Gross annual income under a subsoil use contract for the purposes of calculating the excess profits tax

      1. A subsoil user determines gross annual income for the purposes of calculating the excess profits tax for contract activity under each individual subsoil use contract in the manner established by this Code to determine total annual income, except for income provided for in Articles 228, 234 and 235 of this Code, defined in accordance with paragraph 2 of this article.

      2. For the purposes of calculating the excess profits tax, the income provided for in Articles 234 and 235 of this Code shall be determined as the amount of full value of sale, transfer and disposal of the assets specified in Articles 258, 259 and 270 of this Code.

      The income provided for in Article 228 of this Code shall be determined as the amount of full value of sale, transfer and disposal of the assets specified in Articles 258, 259 and 270 of this Code in case of allocating the value of these assets to deductibles for the purposes of calculating the excess profits tax.

      The amount of income from the sale of assets specified in Article 228 of this Code, the value of which shall not be allocated to deductibles for the purposes of calculating the excess profits tax, is determined in accordance with Article 228 of this Code.

Article 758. Deductions for the purposes of calculating the excess profits tax

      1. For the purposes of calculating the excess profits tax, the deductions for each individual subsoil use contract are determined as the sum of:

      1) expenses to be allocated to deductibles for the purposes of calculating corporate income tax on contract activity in a reporting taxable period in accordance with Articles 242 - 248, 252 - 257, 261 - 263 and 272 of this Code;

      2) expenses actually incurred within a taxable period to be included in:

      value balances of groups (subgroups) of fixed assets;

      separate groups of depreciable assets formed in accordance with Articles 258, 259 and 260 of this Code.

      In this case, the costs of acquiring total and (or) indirect fixed assets for the purposes of calculating the excess profits tax are to be allocated to deductibles by the share of direct expenses, attributable to each specific subsoil use contract and non-contract activity, in the total amount of direct expenses incurred by a subsoil user for a taxable period.

      2. For the purposes of calculating the excess profits tax for the 2018 taxable period, the amount, accumulated for the purposes of calculating the excess profits tax, that shall be allocated to deductibles for the purposes of calculating the excess profits tax from January 1, 2009 to January 1, 2018, but not allocated thereto, shall be deducted only once.

      3. If same types of expenses are provided for in several types of deductions established by this article, these expenses shall be deducted only once when calculating taxable income.

Article 759. Corporate income tax under a subsoil use contract

      Corporate income tax under a subsoil use contract is determined for a taxable period for contract activity on each individual subsoil use contract as the product of the rate established by paragraph 1 of Article 313 of this Code and taxable income calculated under such a subsoil use contract in the manner specified in Article 302 of this Code, reduced by the amounts of income and expenses provided for in Article 288 of this Code, and also the amount of losses under a subsoil use contract carried forward in accordance with Articles 299 and 300 of this Code.

Article 760. Estimated amount of tax on net income of a permanent establishment of a non-resident under a subsoil use contract

      The estimated amount of a tax on net income of a permanent establishment of a non-resident under a subsoil use contract for the purposes of this Chapter is determined for a taxable period as the product of the rate of the tax on net income of a permanent establishment of a non-resident established by paragraph 3 of Article 313 of this Code and an item subject to the tax on net income of a permanent establishment of a non-resident, calculated under a subsoil use contract in the manner specified in Article 652 of this Code.

Article 761. The order for calculation

      1. The excess profits tax for a taxable period is calculated by applying every appropriate rate for each level, established by Article 762 of this Code, to each part of an item subject to the excess profits tax, belonging to such a level, followed by summation of calculated amounts of the excess profits tax for all levels.

      2. For the purposes of application of the provisions of paragraph 1 of this article, a subsoil user:

      1) identifies items subject to and related to the excess profits tax under a subsoil use contract;

      2) determines maximum amounts for distributing net income for the purposes of calculating the excess profits tax for each level, established by Article 762 of this Code, in the following order:

      for levels 1, 2, 3, 4, 5 and 6 - as the product of the percentage for each level indicated in column 3 of the table given in Article 762 of this Code and the amount of deductions for the purposes of calculating the excess profits tax;

      for level 7:

      if the amount of net income for the purposes of calculating the excess profits tax exceeds 70 percent of the amount of deductions for the purposes of calculating the excess profits tax - as the difference between net income for the purposes of calculating the excess profits tax and the amount equal to 70 percent of the amount of deductions for the purposes of calculating the excess profits tax;

      if the amount of net income for the purposes of calculating the excess profits tax is less than or equal to 70 percent of the amount of deductions for the purposes of calculating the excess profits tax - as zero;

      3) distributes net income actually received in a taxable period for the purposes of calculating the excess profits tax for the levels provided for in Article 762 of this Code, in the following order:

      for level 1:

      if the net income amount for the purposes of calculating the excess profits tax for a taxable period exceeds the maximum amount of distribution of net income for the first level, the distributed part of the net income for the first level is equal to the maximum amount of distribution of net income for the first level;

      if the amount of net income for the purposes of calculating the excess profits tax for a taxable period is less than the maximum amount of distribution of net income for the first level, the distributed part of net income for the first level is equal to the amount of net income for the purposes of calculating the excess profits tax for a taxable period. In this case, net income is not distributed for the purposes of calculating the excess profits tax for next levels;

      for levels 2, 3, 4, 5, 6 and 7:

      if the difference between net income for the purposes of calculating the excess profits tax for a taxable period and the total amount of distributed parts of net income for previous levels exceeds or is equal to the maximum amount of distribution of net income for an appropriate level, the distributed part of net income for this level is equal to the maximum amount of distribution of net income for this appropriate level;

      if the difference between net income for the purposes of calculating the excess profits tax for a taxable period and the total amount of distributed parts of net income for previous levels is less than the maximum amount of distribution of net income for an appropriate level, the distributed part of net income for this level is equal to this difference.

      In this case, net income is not distributed for the purposes of calculating the excess profits tax for next levels.

      The total amount of net income divided by levels shall be equal to the total amount of net income for the purposes of calculating the excess profits tax for a taxable period;

      4) applies an appropriate rate of the excess profits tax to each part of net income distributed by levels in accordance with Article 762 of this Code;

      5) determines the amount of the excess profits tax for a taxable period by summing the calculated amounts of excess profits tax on all levels provided for in Article 762 of this Code.

Article 762. Excess profits tax rates, levels and percentages for calculating the maximum amount of distribution of net income for the purposes of calculating the excess profits tax

      A subsoil user pays the excess profits tax by the sliding scale of rates, determined as follows:

Level №

The scale of distributing net income by levels for the purposes of calculating the excess profits tax, the percentage of the amount of deductions

The percentage for calculating the maximum amount of distribution of net income for the purposes of calculating the excess profits tax

Rate (%)

1

2

3

4

1.

less than or equal to 25 percent

25

No
 

2.

from 25 percent up to 30 percent incl.
 

5

10

3.

from 30 percent up to 40 percent incl.

10

20

4.

from 40 percent up to 50 percent incl.

10

30

5.

from 50 percent up to 60 percent incl.

10

40

6.

from 60 percent up to 70 percent incl.

10

50

7.

more than 70 percent

in accordance with subparagraph 2) of paragraph 2 of Article 761 of this Code

60

Article 763. Taxable period

      1. For the excess profit tax, a taxable period is a calendar year from January 1 through December 31.

      2. If a subsoil use contract was concluded within a calendar year, the first taxable period for calculating the excess profits tax under such a contract is a time period running from the date the subsoil use contract enters into force until the end of the calendar year.

      3. If a subsoil use contract expires before the end of a calendar year, the last taxable period for calculating the excess profits tax under such a contract is a time period running from the start of the calendar year until the day of expiration of validity of the subsoil use contract.

      4. If the validity of a subsoil use contract, which entered into force after the start of a calendar year, expired before the end of this calendar year, a taxable period for calculating the excess profits tax under such a contract is a time period running from the day the subsoil use contract enters into force until the day of expiration of validity of the subsoil use contract.

Article 764. Deadline for tax payment

      The excess profits tax shall be paid to the state budget at the location of the taxpayer within ten calendar days of the deadline set for the submission of the declaration.

Article 765. Tax declaration

      A taxpayer submits the excess profits tax declaration to the tax authority at its location on or before March 31 of a year following a reporting taxable period.

Chapter 87. ALTERNATIVE SUBSOIL USE TAX

Article 766. General provisions

      1. Unless otherwise established by paragraph 4 of this article, legal entities - subsoil users who have concluded, in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use:

      1) a contract for production and (or) combined exploration and production of hydrocarbons in a subsoil area (areas) located entirely in the Kazakh sector of the Caspian Sea;

      2) a contract for production and (or) exploration and production of hydrocarbons for a subsoil area (areas) with the depth of the upper point of hydrocarbon deposits specified in the mining allotment or contract for the extraction or exploration and production of hydrocarbons in the absence of a mining allotment, not higher than 4500 meters and the lower point of hydrocarbon deposits specified in the mining allotment or contract for the production or exploration and production of hydrocarbons in the absence of a mining allotment, 5000 meters and below.

      This right shall apply from the date of conclusion of these subsoil use contracts until the expiration date of the relevant subsoil use contract and shall not be subject to change.

      Notification on the application of this right shall be sent by the taxpayer to the tax authority at the location no later than thirty calendar days from the date of registration of the relevant subsoil use contract.

      2. The right to apply from January 1, 2018, an alternative procedure for fulfilling the tax obligation for special payments and taxes of subsoil users under the contracts specified in paragraph 1 of this Article, concluded before January 1, 2018, shall be made for the entire remaining period of the subsoil use contract and shall not be subject to change, on which the taxpayer shall send a notification to the tax authority at the location no later than March 1, 2018.

      3. In case of failure to submit the notifications provided for in paragraphs 1 and 2 of this Article within the established time limits, the fulfilment of the tax obligation to pay for the reimbursement of historical costs, the tax on the extraction of minerals and the tax on excess profits shall be carried out in the manner determined by Chapters 84, 85 and 86 of this Code.

      4. An alternative subsoil use tax is applied instead of payment for reimbursement of historical costs, mineral extraction tax, excess profit tax by legal entities - subsoil users who, in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, have entered into a contract for exploration and production or production of hydrocarbons for complex projects , by virtue of the relevant contract from the date of its registration. These subsoil users do not send the notification specified in paragraph 1 of this article.

      At the same time, for the purposes of this chapter, a contract for exploration and production or production of hydrocarbons for complex projects shall also be recognized as a contract for exploration and production or production of hydrocarbons, set out in a new edition in accordance with the standard contract for exploration and production or production of hydrocarbons for complex projects in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use. In this case, the provisions of part one of this paragraph shall apply from the date of registration of the amendment to the previously concluded subsoil use contract.

      Footnote. Article 766 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall come into effect from 01.01.2021); as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 767. The order for calculating alternative subsoil use tax

      1. An alternative subsoil use tax is determined for a taxable period on contract activity with regard to each individual subsoil use contract.

      2. An item subject to an alternative subsoil use tax is defined as the difference between total annual income for the purposes of calculating an alternative subsoil use tax and deductions for the purposes of an alternative subsoil use tax, with account of the adjustments provided for in Article 287 of this Code.

      Given the specifics provided for in paragraph 4 of Article 722-1 of this Code, for a subsoil user under a contract for exploration and production or production of hydrocarbons on complex offshore projects, the excess of deductions for the purposes of calculating the alternative tax on subsoil use over the amount of the total annual income calculated for the purposes of the alternative tax on subsoil use for the tax period shall be carried over to the next ten years inclusive for repayment at the expense of the taxable income calculated for the purposes of the alternative tax on subsoil use of the taxable income of these subsequent tax periods.

      3. Total annual income for the purposes of calculating an alternative subsoil use tax is determined in accordance with the procedure specified in this Code for the purposes of calculating corporate income tax, except for the excess of the amount of positive exchange rate difference over the amount of negative exchange rate difference not to be included in total annual income for purposes of calculating an alternative subsoil use tax and without account of the adjustment of total annual income provided for in Article 241 of this Code.

      For the purposes of this paragraph, the excess of the amount of a positive exchange difference over the amount of a negative exchange difference arising from the write-off prior to commercial discovery during the period of exploration by a strategic partner of the obligations of a national company for subsoil use or a legal entity whose shares (stakes in the authorized capital) are directly or indirectly owned by such national mining company shall not be considered as an income.

      4. Deductions for the purposes of calculating an alternative subsoil use tax shall be determined in accordance with the procedure established by this Code for the purposes of calculating corporate income tax, with account of the following:

      remuneration, including that to be allocated to deductibles in accordance with Article 246 of this Code or to be accounted for as capital expenses, is not subject to deduction;

      the excess of the amount of a negative exchange difference over the amount of a positive exchange difference, including as part of the expenses attributable to deductions in accordance with Article 258 of this Code, shall not be subject to deduction;

      the amount of the calculated (assessed) corporate income tax is not deductible.

      5. If same expenses (costs) are provided for in several types of expenses (costs) established by paragraph 4 of this article, when calculating an alternative subsoil use tax, these expenses (costs) shall be deducted only once.

      6. An alternative subsoil use tax is calculated as the product of an item subject to such a subsoil use tax and the rate established by Article 768 of this Code.

      Footnote. Article 767 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 768. Tax rate

      Unless otherwise provided by this article, the alternative subsoil use tax shall be calculated at the following rates issuing from the world oil price calculated as specified in paragraph 3 of Article 741 of this Code:


World price

Rate, %

1

2

3

1.

Up to $ 50 per barrel incl.

0

2.

Up to $ 60 per barrel incl.

6

3.

Up to $ 70 per barrel incl.

12

4.

Up to $ 80 per barrel incl.

18

5.

Up to $ 90 per barrel incl.

24

6.

Up to $ 100 per barrel incl.

30

7.

Up to $ 110 per barrel incl.

32

8.

Up to $ 120 per barrel incl.

34

9.

Up to $ 130 per barrel incl.

36

10.

Up to $ 140 per barrel incl.

38

11.

Up to $ 150 per barrel incl.

40

12.

Over $ 150 per barrel

42

      Given the specifics provided for in paragraph 4 of Article 722-1 of this Code, under contracts for the exploration and production or production of hydrocarbons on complex offshore projects in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, the alternative subsoil use tax shall be calculated at the following rates based on the world oil price calculated as specified in paragraph 3 of Article 741 of this Code:


World price

Rate, %

1

2

3

1.

Up to $ 50 per barrel incl.

0

2.

Up to $ 60 per barrel incl.

2

3.

Up to $ 70 per barrel incl.

4

4.

Up to $ 80 per barrel incl.

6

5.

Up to $ 90 per barrel incl.

8

6.

Up to $ 100 per barrel incl.

10

7.

Up to $ 110 per barrel incl.

10,7

8.

Up to $ 120 per barrel incl.

11,3

9.

Up to $ 130 per barrel incl.

12,0

10.

Up to $ 140 per barrel incl.

12,7

11.

Up to $ 150 per barrel incl.

13,3

12.

Over $ 150 per barrel

14,0

      Footnote. Article 768 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Article 769. Taxable period

      1. A taxable period for an alternative subsoil use tax is a calendar year.

      2. If a subsoil use contract was concluded within a calendar year, the first taxable period for calculating an alternative subsoil use tax under such a contract is the time period running from the date the subsoil use contract enters into force until the end of the calendar year.

      3. If a subsoil use contract expires before the end of a calendar year, the last taxable period for calculating an alternative subsoil use tax under such a contract is the time period running from the start of the calendar year until the day of expiration of validity of the subsoil use contract.

      4. If the validity of a subsoil use contract that entered into force after the start of a calendar year expired before the end of this calendar year, the taxable period for calculating the alternative subsoil use tax under such a contract is the time period running from the date the subsoil use contract enters into force until the day of expiration of validity of the subsoil use contract.

Article 770. Deadline for tax payment

      An alternative subsoil use tax is paid to the state budget at the location of the taxpayer within ten calendar days of the deadline for the submission of the declaration.

Article 771. Tax declaration

      An alternative subsoil use tax declaration is submitted by a taxpayer to the tax authority at the location on or before March 31 of a year following a reporting taxable period.

Chapter 88. THE ORDER FOR FULFILLMENT OF TAX OBLIGATIONS FOR MINERAL EXTRACTION TAX, EXPORT RENT TAX ON HYDROCARBONS, ROYALTIES AND SHARE OF THE REPUBLIC OF KAZAKHSTAN WITHIN IN-KIND PRODUCTION SHARING

Article 772. The order for fulfillment of the tax obligation for royalties and share of the Republic of Kazakhstan within in-kind production sharing

      1. The fulfillment of the tax obligation for cash payment of royalties and share of the Republic of Kazakhstan within production sharing can be temporarily replaced by in-kind payment, in full or in part, provided all of the following requirements are met:

      1) production sharing agreements, subsoil use contracts, approved by the President of the Republic of Kazakhstan, specified in Article 722 of this Code, provide for in-kind transfer of minerals by a subsoil user in order to fulfill its tax obligation for the payment of royalties and (or) share of the Republic of Kazakhstan within production sharing;

      2) by its decision, the Government of the Republic of Kazakhstan appoints a recipient on behalf of the state of minerals transferred by a subsoil user to fulfill its tax obligation in kind.

      2. To fulfill its tax obligation in kind:

      1) a subsoil user transfers minerals to the recipient on behalf of the state in accordance with the procedure and within the time limits established by a production sharing agreement and (or) a subsoil use contract approved by the President of the Republic of Kazakhstan, specified in Article 722 of this Code, or by another document provided for by such an agreement and (or) a contract;

      2) the recipient on behalf of the state sells minerals on its own or through a person authorized thereto by the recipient on behalf of the state, in compliance with the legislation of the Republic of Kazakhstan on transfer pricing.

      Minerals received as in-kind fulfillment of the obligation by a subsoil user are sold in keeping with the principles of:

      legality;

      transparency;

      certainty;

      conscientiousness;

      fairness;

      profit maximization;

      minimization of associated costs;

      3) the recipient on behalf of the state or a person, authorized thereto by the recipient on behalf of the state, determines and transfers to the state budget current payments in the amount calculated in accordance with the procedure for in-kind fulfillment of the obligation determined by the Government of the Republic of Kazakhstan;

      4) the subsoil user and the recipient on behalf of the state submit to the tax authorities at the location the declaration (calculation of current payments) of in-kind fulfillment of the tax obligation in the manner prescribed by this Code and in the form established by the authorized body.

      3. A taxable period for a subsoil user to fulfill the tax obligation for taxes in kind is a calendar quarter.

      For the recipient on behalf of the state, a taxable period for the payment of money received from actual sale of minerals transferred by the subsoil user to fulfill its tax obligation in kind is a calendar year.

      4. The determination of the volume of minerals transferred to fulfill the tax obligation in kind, its calculation in monetary terms, as well as their sale shall be carried out in accordance with the procedure for in-kind fulfillment of the obligation determined by the Government of the Republic of Kazakhstan.

      5. A subsoil user submits to the tax authority at its location a declaration of in-kind fulfillment of a tax obligation on or before the 15th day of the second month following a taxable period.

      6. The recipient on behalf of the state shall submit to the tax authority at its location:

      1) the calculation of current payments for in-kind fulfillment of the tax obligation on or before the 15th day of the second month following a taxable period.

      Except for cases provided for in paragraph 3 of Article 210 of this Code, it is not allowed to submit the calculation of current payments for in-kind fulfillment of the tax obligation, to introduce amendments and additions to it, and also to withdraw it after the deadline set for submitting the declaration specified in subparagraph 2) of this paragraph;

      2) a declaration of in-kind fulfillment of the tax obligation for a calendar year on or before March 31 of a year following a reporting calendar year.

      The recipient on behalf of the state does not submit corporate income tax and VAT declarations in respect of an activity related to in-kind fulfillment of the tax obligation.

      7. Within a taxable period, quarterly, the recipient on behalf of the state determines current payments to pay taxes in kind and transfers them to the state budget on or before the 25th day of the second month following a taxable period, except for current payments specified in part two of this paragraph.

      Current payments on minerals sold in the first quarter, received for previous taxable periods are to be indicated in the additional calculation of current payments in kind for the fourth quarter of a previous calendar year and are transferred to the state budget within the time period established by paragraph 8 of this article.

      Current payments are transferred to the state budget in the amount of money received in a relevant taxable period from the sale of minerals, less the expenses for such sales, subject to reimbursement in accordance with the procedure for in-kind fulfillment of the obligation determined by the Government of the Republic of Kazakhstan.

      8. Within ten calendar days of the deadline for submitting the declaration of in-kind fulfillment of the tax obligation, the recipient on behalf of the state shall pay the money received from the sale of minerals transferred within a previous calendar year by a subsoil user to fulfill its tax obligation in kind. Such payment shall be in the currency specified in a relevant production sharing agreement (contract) and (or) a subsoil use contract approved by the President of the Republic of Kazakhstan, indicated in Article 722 of this Code.

      The amount of the in-kind tax obligation for a calendar year is determined in accordance with the procedure for in-kind fulfillment of the obligation determined by the Government of the Republic of Kazakhstan.

      9. When making the payment (transferring money), payment documents shall include the name and identification number of the recipient on behalf of the state.

      10. An overdue tax obligation shall be determined in the size of the physical volume of minerals under an overdue tax obligation converted into in monetary value.

      11. The physical volume of minerals under an overdue tax obligation for a subsoil user is defined as the difference between the physical volume of minerals to be transferred for a taxable period and the physical volume of minerals actually transferred for a taxable period.

      The physical volume of minerals is converted into monetary value using conditional prices determined in accordance with production sharing agreements (contracts), a subsoil use contract approved by the President of the Republic of Kazakhstan provided for in Article 722 of this Code.

      In case of no procedure for determining conditional prices in production sharing agreements (contracts), a subsoil use contract approved by the President of the Republic of Kazakhstan as provided for in Article 722 of this Code, such conditional prices shall be determined in accordance with the procedure for in-kind fulfillment of the obligation determined by the Government of the Republic of Kazakhstan.

      12. The physical volume of minerals under an overdue tax obligation for a calendar year for a recipient on behalf of the state is defined as difference between the physical volume of minerals, received to fulfill the tax obligation in kind, to be sold for a reporting calendar year, calculated in accordance with the procedure for in-kind fulfillment of the obligation, determined by the Government of the Republic of Kazakhstan, and the physical volume of minerals actually sold in a reporting calendar year.

      The physical volume of minerals under an overdue tax obligation for a calendar year for the recipient on behalf of the state is converted into monetary value using the weighted average actual price for a reporting calendar year, but not below the average weighted conditional price provided for in paragraph 11 of this article.

Article 773. The order for in-kind payment of the mineral extraction tax, the export rent tax on hydrocarbons

      1. In cases established by paragraph 2 of Article 715 and paragraph 2 of Article 737 of this Code, a taxpayer is obliged to transfer to the Republic of Kazakhstan minerals in kind to pay the mineral extraction tax, the export rent tax on hydrocarbons.

      2. The monetary form of payment of the mineral extraction tax and the export rent tax on hydrocarbons, established by this Code, may be temporarily replaced, in full or in part.

      3. The amount of the mineral extraction tax and the export rent tax on hydrocarbons, established by this Code, paid in kind, shall be equivalent to the sum of these taxes and payments calculated in monetary terms in accordance with the procedure and in amounts established by this Code.

      The determination of the volume of minerals transferred by a subsoil user to fulfill its tax obligation in kind, its calculation in monetary terms, and the sale of such minerals are carried out in accordance with the procedure for in-kind fulfillment of the obligation determined by the Government of the Republic of Kazakhstan.

      4. In case of conclusion of an additional agreement providing for the taxpayer’s in-kind payment of the mineral extraction tax and the export rent tax on hydrocarbons established by this Code, it must specify:

      1) the recipient on behalf of the state of the volumes of minerals transferred in kind by the taxpayer to the Republic of Kazakhstan in the form of the mineral extraction tax, the export rent tax on hydrocarbons;

      2) a clause, terms of and time limits for the supply of volumes of minerals in the form of the mineral extraction tax, the export rent tax on hydrocarbons, transferred by the taxpayer to the Republic of Kazakhstan in kind.

      5. The timeframe for the taxpayer’s transfer of minerals transferred in kind to pay the mineral extraction tax and the export rent tax on hydrocarbons established by this Code shall comply with the time limits for payment of the specified taxes and payments to the budget in monetary form established by this Code.

      6. The recipient on behalf of the state transfers to the state budget the due amount of the mineral extraction tax, the export rent tax on hydrocarbons in monetary terms within the time limits for the payment of these taxes and payments established by this Code.

      7. The recipient on behalf of the state, on its own, monitors the timeliness and completeness of transfer of relevant volume of minerals by a taxpayer.

      The responsibility for complete and timely payment to the state budget of the mineral extraction tax and the export rent tax on hydrocarbons established by this Code, transferred by a taxpayer to the Republic of Kazakhstan in kind, shall be borne by the recipient on behalf of the state from the date of actual shipment by the taxpayer of relevant volumes of minerals.

      8. The taxpayer and the recipient on behalf of the state submit to the tax authorities at their location statements of amounts and terms of in-kind payment (transfer) of the mineral extraction tax and the export rent tax on crude oil, gas condensate, established by this Code, within the time limits established by this Code and in the forms approved by the authorized body.

SECTION 24. UNIFIED PAYMENT

      Footnote. Code is supplemented by Section 24 in accordance with the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VI (shall be enforced from 01.01.2019); was valid until 01.01.2024 in accordance with the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VI.

Section 24-1. Single payment

      Footnote. The Code shall be supplemented by section 24-1 in accordance with the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

Chapter 89-1.Single payment

Article 776-1. General provisions

      1. In the relevant declaration the tax agent shall independently determine the unified procedure for taxing the income of employees subject to taxation at the source of payment, in accordance with the provisions of this Chapter or in accordance with the provisions of Section 8 of this Code.

      2. For the purposes of this chapter, tax agents shall be understood to be individual entrepreneurs and legal entities that are micro and small business entities applying special tax regimes prescribed by paragraph 3 of Chapter 77, Chapters 77-2 and 78 of this Code, paying income to an individual, with the exception of an individual - non-resident, in the form of wages and who have chosen to fulfill their obligations on calculation, withholding and transfer of individual income tax on such income as part of a single payment.

      3. The single payment shall comprise the amounts of individual income tax payable on income subject to taxation at the payment source, mandatory pension contributions and mandatory pension contributions of the employer, social contributions paid in accordance with the Social Code of the Republic of Kazakhstan, contributions and deductions for compulsory social health insurance, paid pursuant to the Law of the Republic of Kazakhstan “On Compulsory Social Health Insurance”.

      4. The chosen procedure for taxing the employees’ income subject to taxation at the source of payment in the initial or next declaration is not subject to change during the tax period.

      Footnote. Article 776-1 as amended by the Law of the Republic of Kazakhstan dated 20.03.2023 № 213-VII (shall be enforced from 01.01.2023); dated12.12.2023 № 45-VIII (effective from 01.07.2023).

Article 776-2. Object of taxation by a single payment

      The object of taxation by a single payment is the income of an employee, with the exception of a non-resident employee, provided for in Article 322 of this Code, accrued by an employer that is a micro- and small business entity that applies special tax regimes provided for in paragraph 3 of Chapter 77, Chapters 77-2 and 78 of this Code.

      Footnote. Article 776-2 as amended by the Law of the Republic of Kazakhstan dated 20.03.2023 № 213-VII (shall be enforced from 01.01.2023).

Article 776-3. The single payment rate and the share of individual income tax in it on income taxable at the source of payment

      1. The single payment rate applied to the object of taxation shall be:

      from January 1, 2023 - 20.0 percent;

      from January 1, 2024 - 21.5 percent;

      from January 1, 2025 - 23.8 percent;

      from January 1, 2026 - 24.8 percent;

      from January 1, 2027 - 25.8 percent;

      from January 1, 2028 - 26.3 percent.

      At the same time, for workers exempt from social payments (except for mandatory occupational pension contributions) in accordance with the Social Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan “On Compulsory Social Health Insurance”, as well as for workers for whom, in accordance with subparagraphs 1) , 7), 8), 9), 11), 12) and 13) of paragraph 1 of Article 26 of the Law of the Republic of Kazakhstan “On Compulsory Social Health Insurance”, contributions for compulsory social health insurance are paid by the state, the single payment rate is reduced by the corresponding share of social payments (except for mandatory occupational pension contributions).

      2. The share of individual income tax of the single payment payer from the single payment rate shall be:

      from January 1, 2023 - 9.0 percent;

      from January 1, 2024 - 8.4 percent;

      from January 1, 2025 - 7.6 percent;

      from January 1, 2026 - 7.3 percent;

      from January 1, 2027 - 7.0 percent;

      from January 1, 2028 - 6.9 percent.

Article 776-4. The procedure for calculating, paying a single payment and reflecting obligations on it in the relevant tax reporting

      1. The calculation, withholding of the relevant shares of the single payment and its transfer, and also reflection of obligations on it in the relevant tax reporting, shall be carried out by the tax agent in the manner and within the time frames established by this chapter.

      2. Calculation of a single payment shall be made by a tax agent when accruing the taxation object.

      3. Withholding the amounts of the corresponding shares of the single payment due to individual income tax, mandatory pension contributions, mandatory social health insurance contributions shall be made by the tax agent no later than the day of payment of income subject to taxation at the source of payment.

      4. Employer's mandatory pension contributions, social contributions and mandatory social health insurance contributions shall be made by tax agents at their own expense in favor of employees.

      5. The tax agent shall transfer the single payment on accrued income on a monthly basis no later than the 25th day of the month following the reporting one, in the total amount through second-tier banks or organizations engaged in certain types of banking operations, to the bank account of the Government for Citizens State Corporation, indicating the month, for which such a single payment is transferred.

      6. Payment, transfer of a single payment, penalties on a single payment and their distribution by way of individual income tax and social payments (with the exception of mandatory occupational pension contributions), penalties, as well as their return shall be carried out in the manner determined by the state authorized social security body in agreement with the National Bank of the Republic of Kazakhstan, the authorized body, also authorized state bodies of state planning, healthcare and digital development.

      7. The amounts of a single payment shall be reflected in the relevant declarations in the manner prescribed by Articles 358, 688 and 707 of this Code.

      Footnote. Article 776-4 as amended by the Law of the Republic of Kazakhstan dated 20.03.2023 № 213-VII (shall be enforced from 01.01.2023).

Article 776-5. Taxable period

      The tax period for the calculation of a single payment by tax agents shall be a calendar month.

Article 776-6. Competence of the State Corporation “Government for Citizens” as part of the single payment

      1. Within the framework of the single payment the State Corporation Government for Citizens shall carry out the following types of activities related to the state monopoly:

      1) maintain a personalized record of payers of the single payment based on an individual identification number;

      2) update the personalized accounting of single payment payers;

      3) distribute and transfer the amount of the single payment to the State Social Insurance Fund, the social health insurance fund, the unified accumulative pension fund and the corresponding budget at the location of the tax agent;

      4) return erroneously (excessively) paid amounts of a single payment in the manner determined by the authorized social security state body in agreement with the National Bank of the Republic of Kazakhstan, the authorized body, as well as the authorized state bodies for state planning, healthcare and digital development .

      2. Prices for works, services produced and (or) sold by the State Corporation Government for Citizens shall be established by the authorized body, determined by the decision of the Government of the Republic of Kazakhstan from among the central state bodies, in agreement with the antimonopoly body and the authorized body.

Section 25 Peculiarities of taxation of foreign companies in the course of electronic trade in goods, provision of services in the electronic form to individuals

      Footnote. The Code was supplemented by section 25 in accordance with the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (shall come into effect from 01.01.2022).

Chapter 90 Peculiarities of taxation of a foreign company in the course of electronic trading in goods, provision of services in the electronic form to individuals

Article 777. Basic concepts used in this section

      1. Basic concepts used in this section:

      1) Internet platform - an information system posted on the Internet for organizing electronic trade in goods;

      2) merchant ID is a unique set of characters identifying a foreign company as the recipient of payment and (or) transfer of money using payment systems;

      3) electronic trade in goods - entrepreneurial activities for the sale of goods to individuals, carried out through the Internet site;

      4) a foreign company - a legal entity-non-resident or another form of a foreign organization of entrepreneurial activity without forming a legal entity;

      5) services in electronic form - services provided to individuals through a network of telecommunications and the Internet.

      Footnote. Article 777 as amended by the Law of the Republic of Kazakhstan dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022).

Article 778 Conditional registration of a foreign company

      1. For conditional registration as a taxpayer, a foreign company shall send a confirmation letter by mail on paper to the tax authority indicating:

      1) full name of the foreign company;

      2) tax registration number (or its equivalent), if such a number exists in the country of incorporation or the country of residence of the non-resident;

      3) state registration number (or its equivalent) in the country of incorporation of the non-resident or the country of residence of the non-resident;

      4) bank details from which the payment of value-added tax will be made in the course of electronic trade in goods, provision of services in the electronic form to individuals;

      4-1) the list of details, including the data of the merchant ID used to receive payments and (or) transfers of money;

      5) postal details (official email address, location address in the country of incorporation or country of residence of a non-resident).

      For the purposes of this section, the provisions of Chapter 9 of this Code shall not apply to a foreign company.

      Footnote. Article 778 as amended by the Law of the Republic of Kazakhstan dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022).

Article 779. General provisions

      1. Foreign company shall be recognized as a payer of value-added tax:

      through the Internet platform of which electronic trade in goods is carried out;

      providing services in electronic form.

      For the purposes of this paragraph, a foreign company shall not include a person who has been registered for value-added tax in accordance with Articles 82 and 83 of this Code.

      2. Payer of value-added tax shall calculate value-added tax when carrying out electronic trade in goods, rendering services in the electronic form to individuals in the manner established by this Section, if one of the following conditions is met:

      the place of residence of the individual buyer is the Republic of Kazakhstan;

      the location of the bank in which the bank account is opened, used by the individual buyer to pay for services, or the electronic money operator through which the individual buyer pays for services, is the territory of the Republic of Kazakhstan;

      the network address of the individual purchaser used when purchasing the services is registered in the Republic of Kazakhstan;

      the international country code of the telephone number (including mobile) used to purchase or pay for services is assigned by the Republic of Kazakhstan.

      3. Issuance of invoices by the payer of value-added tax for goods sold, services rendered to individuals in electronic form is not required.

      4. Value added tax in implementation of electronic trade in goods, providing services in electronic form to individuals is not subject to calculation and payment in the following cases:

      1) in terms of excess of the value and (or) weight rate determined in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan, according to which customs duties, taxes were paid in the Republic of Kazakhstan in the form of a total customs payment and are not refunded;

      2) if the cost of such goods and services is included in the amount of taxable imports determined in accordance with Article 444 of this Code, according to which value added tax on goods imported from the member states of the Eurasian Economic Union is paid to the budget of the Republic of Kazakhstan and is not subject to return in accordance with chapter 50 of this Code.

      Footnote. Article 779 as amended by the Law of the Republic of Kazakhstan dated 20.12.2021 № 85-VII (shall be enforced from 01.01.2022).

Article 780 Procedure for calculation and payment of value-added tax in the course of electronic trade in goods, provision of services in the electronic form to individuals

      1. Value added tax in the course of electronic trade in goods, provision of services in the electronic form to individuals shall be calculated by applying the tax rate established by paragraph 1 of Article 422 of this Code to the cost of goods and services sold in electronic form.

      The cost of goods sold in electronic form, services rendered to individuals in foreign currency shall be converted to tenge on the market exchange rate as of the last business day preceding the tax payment date.

      A foreign company shall be obliged to pay the calculated value-added tax when conducting electronic trade in goods, providing services in the electronic form to individuals to the budget, for each quarter no later than the 25th day of the second month following the quarter in which the sale of goods, the provision of services.

      2. For the purposes of this section, the date of the turnover in electronic trade in goods and (or) provision of services in electronic form to individuals shall be the date of payment by the buyer of goods and (or) services.

      3. Paid sums of value added tax in accordance with this article are not refundable.

      Footnote. Article 780 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 № 165-VII (shall be enforced from 01.01.2023).

      President
of the Republic of Kazakhstan
N. Nazarbayev


САЛЫҚ ЖӘНЕ БЮДЖЕТКЕ ТӨЛЕНЕТІН БАСҚА ДА МІНДЕТТІ ТӨЛЕМДЕР ТУРАЛЫ (САЛЫҚ КОДЕКСІ)

Қазақстан Республикасының Кодексі 2017 жылғы 25 желтоқсандағы № 120-VІ ҚРЗ.

      Қолданушылар назарына!
      Қолданушыларға ыңғайлы болуы үшін ЗҚАИ мазмұнды жасады.

      МАЗМҰНЫ

      Ескерту. Мазмұны алып тасталды – ҚР 24.06.2021 № 53-VII (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі) Заңымен.
      Ескерту. Бүкіл мәтін бойынша "төлем қабілетсіздігін реттеу" деген сөздер "берешекті қайта құрылымдау" деген сөздермен ауыстырылды - ҚР 27.12.2019 № 290-VI Заңымен (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі).
      Ескерту. Бүкіл мәтін бойынша "оралмандарға", "оралмандар" және "оралмандарды" деген сөздер тиісінше "қандастарға", "қандастар" және "қандастарды" деген сөздермен ауыстырылды – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.
      Ескерту. Бүкіл мәтін бойынша:
      "мүгедектерді", "мүгедектердің", "мүгедектерге", "мүгедек", "мүгедек баланы", "мүгедектерінің", "мүгедектер", "мүгедекке", "мүгедек бала", "мүгедек баланың", "мүгедектің" деген сөздер тиісінше "мүгедектігі бар адамдарды", "мүгедектігі бар адамдардың", "мүгедектігі бар адамдарға", "мүгедектігі бар адам", "мүгедектігі бар баланы", "мүгедектігі бар адамдардың", "мүгедектігі бар адамдар", "мүгедектігі бар адамға", "мүгедектігі бар бала", "мүгедектігі бар баланың", "мүгедектігі бар адамның" деген сөздермен ауыстырылды;
      "I, II топтағы", "I немесе II топтағы", "I, II немесе III топтардағы" деген сөздер тиісінше "бірінші, екінші топтардағы", "бірінші немесе екінші топтағы", "бірінші, екінші немесе үшінші топтардағы" деген сөздермен ауыстырылды – ҚР 11.07.2022 № 135-VII (01.07.2022 бастап қолданысқа енгізіледі) Заңымен.
      Ескерту. Бүкіл мәтін бойынша "зейнетақымен қамсыздандыру, міндетті әлеуметтік сақтандыру", "зейнетақымен қамсыздандыру туралы, міндетті әлеуметтік сақтандыру туралы", "Мiндеттi әлеуметтiк сақтандыру туралы", "Қазақстан Республикасында зейнетақымен қамсыздандыру туралы" және "Міндетті әлеуметтік медициналық сақтандыру туралы" Қазақстан Республикасының заңдарында", "Мiндеттi әлеуметтiк сақтандыру туралы" және "Қазақстан Республикасында зейнетақымен қамсыздандыру туралы", "Міндетті әлеуметтік медициналық сақтандыру туралы" Қазақстан Республикасының заңдарында", "Қазақстан Республикасының зейнетақымен қамсыздандыру туралы заңнамасына", "Қазақстан Республикасының зейнетақымен қамсыздандыру туралы заңнамасында", "Қазақстан Республикасының міндетті әлеуметтік сақтандыру туралы заңнамасына", "Қазақстан Республикасында зейнетақымен қамсыздандыру туралы", "Міндетті әлеуметтік сақтандыру туралы" және "Міндетті әлеуметтік медициналық сақтандыру туралы" Қазақстан Республикасының заңдарына", "Қазақстан Республикасында зейнетақымен қамсыздандыру туралы", "Міндетті әлеуметтік сақтандыру туралы", "Міндетті әлеуметтік медициналық сақтандыру туралы" Қазақстан Республикасының заңдарына", "Қазақстан Республикасында зейнетақымен қамсыздандыру туралы" Қазақстан Республикасының Заңына", "Міндетті әлеуметтік сақтандыру туралы" Қазақстан Республикасының Заңына" деген сөздер тиісінше "әлеуметтік қорғау,", "әлеуметтік қорғау туралы", "Қазақстан Республикасының Әлеуметтік кодексінде және "Міндетті әлеуметтік медициналық сақтандыру туралы" Қазақстан Республикасының Заңында, "Қазақстан Республикасының Әлеуметтік кодексінде және "Міндетті әлеуметтік медициналық сақтандыру туралы" Қазақстан Республикасының Заңында, "Қазақстан Республикасының әлеуметтік қорғау туралы заңнамасына", "Қазақстан Республикасының әлеуметтік қорғау туралы заңнамасында", "Қазақстан Республикасының Әлеуметтік кодексіне және "Міндетті әлеуметтік медициналық сақтандыру туралы" Қазақстан Республикасының Заңына, "Қазақстан Республикасының Әлеуметтік кодексіне және "Міндетті әлеуметтік медициналық сақтандыру туралы" Қазақстан Республикасының Заңына", "Қазақстан Республикасының Әлеуметтік кодексіне", "Қазақстан Республикасының Әлеуметтік кодексіне" деген сөздермен ауыстырылды - ҚР 12.12.2023 № 45-VIII (01.07.2023 бастап қолданысқа енгізіледі) Заңымен.

      Осы Кодекс салық салудың негіз құраушы қағидаттарын белгілейді, салықтарды және бюджетке төленетін басқа да міндетті төлемдерді белгілеу, енгізу, өзгерту, олардың күшін жою, есептеу мен төлеу тәртібі жөніндегі билік қатынастарын, сондай-ақ салықтық міндеттемені орындауға байланысты қатынастарды реттейді.

1. ЖАЛПЫ БӨЛІК

1-БӨЛІМ. ЖАЛПЫ ЕРЕЖЕЛЕР

1-тарау. НЕГІЗГІ ЕРЕЖЕЛЕР

1-бап. Осы Кодексте пайдаланылатын негізгі ұғымдар

      1. Салық салу мақсаттары үшін осы Кодексте пайдаланылатын негізгі ұғымдар:

      1) ақпаратты өңдеу бойынша көрсетілетін қызметтер – ақпаратты жинау мен қорытуды, ақпараттық массивтерді (деректерді) жүйеге келтіруді жүзеге асыру және осы ақпаратты өңдеу нәтижелерін пайдаланушының билік етуіне беру бойынша көрсетілетін қызметтер;

      2) арнаулы салық режимі – салықтардың және бюджетке төленетін басқа да міндетті төлемдердің жекелеген түрлерін есептеу мен төлеудің, сондай-ақ салық төлеушілердің жекелеген санаттары үшін олар бойынша салықтық есептілікті ұсынудың ерекше тәртібі;

      2-1) "Астана" халықаралық қаржы орталығы органының ұйымы – "Астана" халықаралық қаржы орталығының қолданыстағы құқығына сәйкес тіркелген, қатысу үлесінің (дауыс беретін акцияларының) 50 және одан да көп пайызы "Астана" халықаралық қаржы орталығының органына тікелей немесе жанама тиесілі болатын заңды тұлға.

      Жанама иелену "Астана" халықаралық қаржы орталығының органына тікелей тиесілі басқа заңды тұлға арқылы "Астана" халықаралық қаржы орталығы органының иеленуін білдіреді;

      3) әлеуметтік төлемдер – Қазақстан Республикасының Әлеуметтік кодексіне сәйкес төленетін міндетті зейнетақы жарналары, міндетті кәсіптік зейнетақы жарналары, жұмыс берушінің міндетті зейнетақы жарналары, әлеуметтік аударымдар, "Міндетті әлеуметтік медициналық сақтандыру туралы" Қазақстан Республикасының Заңына сәйкес төленетін міндетті әлеуметтік медициналық сақтандыруға аударымдар мен жарналар;

      4) бағалы қағаздар – акциялар, борыштық бағалы қағаздар, депозитарлық қолхаттар, пайлық инвестициялық қорлардың пайлары, исламдық бағалы қағаздар;

      5) бересі – Қазақстан Республикасының заңнамасында белгіленген тәртіппен шағым жасалу кезеңінде шағым жасалатын бөлігінде тексеру нәтижелері туралы хабарламада, деңгейлес мониторинг нәтижелері туралы хабарламада көрсетілген сомаларды қоспағанда, салықтардың және бюджетке төленетін төлемдердің, оның ішінде олар бойынша аванстық және (немесе) ағымдағы төлемдердің есептелген, есепке жазылған және мерзімінде төленбеген сомалары;

      6) борыштық бағалы қағаздар – мемлекеттік эмиссиялық бағалы қағаздар, облигациялар және Қазақстан Республикасының заңнамасына сәйкес борыштық бағалы қағаздар деп танылған басқа да бағалы қағаздар;

      7) борыштық бағалы қағаздар бойынша дисконт (бұдан әрі – дисконт) – борыштық бағалы қағаздардың номиналдық құны мен бастапқы орналастырылу (купон есепке алынбаған) құны немесе сатып алыну (купон есепке алынбаған) құны арасындағы айырма;

      8) борыштық бағалы қағаздар бойынша купон (бұдан әрі – купон) – шығарылым шарттарына сәйкес эмитент борыштық бағалы қағаздардың номиналдық құнының үстінен төлейтін (төленуге жататын) сома;

      9) борыштық бағалы қағаздар бойынша сыйлықақы – шығарылым шарттары бойынша купон төлеу көзделетін борыштық бағалы қағаздардың бастапқы орналастырылу (купон есепке алынбаған) құны немесе сатып алыну (купон есепке алынбаған) құны мен номиналдық құны арасындағы айырма;

      10) бюджетке төленетін басқа да міндетті төлемдер (бұдан әрі – бюджетке төленетін төлемдер) – осы Кодексте белгіленген мөлшерлерде және жағдайларда жүргізілетін кедендік төлемдерді қоспағанда, бюджетке төлемақылар, алымдар, баждар түріндегі міндетті ақша аударымдары;

      11) валюта айырбастаудың нарықтық бағамы – Қазақстан Республикасының Ұлттық Банкі бухгалтерлік есепке алу және қаржылық есептілік саласындағы қызметті реттеуді жүзеге асыратын уәкілетті мемлекеттік органмен бірлесіп айқындаған тәртіппен айқындалған, теңгенің шетел валютасына бағамы;

      12) веб-қосымша – салық төлеушінің электрондық салықтық көрсетілетін қызметтерді алуына және оның салықтық міндеттемелерді орындауына арналған, уәкілетті органның дербестендірілген және санкцияланбаған қолжетімділіктен қорғалған интернет-ресурсы;

      13) грант – белгілі бір мақсаттарға (міндеттерге) қол жеткізу үшін өтеусіз негізде:

      мемлекеттер, мемлекеттердің үкіметтері – Қазақстан Республикасына, Қазақстан Республикасының Үкіметіне, жеке, сондай-ақ заңды тұлғаларға;

      қызметі қайырымдылық және (немесе) халықаралық сипатқа ие және Қазақстан Республикасының Конституциясына қайшы келмейтін, мемлекеттік органдардың қорытындылары бойынша Қазақстан Республикасының Үкіметі белгілейтін тізбеге енгізілген халықаралық және мемлекеттік ұйымдар, шетелдік және қазақстандық үкіметтік емес қоғамдық ұйымдар мен қорлар – Қазақстан Республикасына, Қазақстан Республикасының Үкіметіне, жеке, сондай-ақ заңды тұлғаларға;

      шетелдіктер және азаматтығы жоқ адамдар – Қазақстан Республикасына және Қазақстан Республикасының Үкіметіне беретін мүлік;

      14) гуманитарлық көмек – халықтың өмірі мен тұрмыс жағдайларын жақсарту, сондай-ақ соғыс, экологиялық, табиғи және техногендік сипаттағы төтенше жағдайлардың алдын алу және оларды жою үшін шет елдерден және халықаралық ұйымдардан жіберілген азық-түлік, халық тұтынатын тауарлар, техника, құрал-жарақтар, жабдықтар, дәрілік заттар мен медициналық бұйымдар, өзге де мүлік түрінде Қазақстан Республикасына өтеусіз берілетін, Қазақстан Республикасының Үкіметі уәкілетті ұйымдар арқылы бөлетін мүлік;

      15) демеушілік көмек – осы көмекті көрсететін тұлға туралы ақпаратты тарату мақсатында өтеусіз негізде:

      жарыстарға, конкурстарға, көрмелерге, байқауларға қатысу және шығармашылық, ғылыми, ғылыми-техникалық, өнертапқыштық қызметті дамыту, білім мен спорт шеберлігі деңгейін арттыру үшін жеке тұлғаларға қаржылық (әлеуметтіктен басқа) қолдау түрінде;

      өздерінің жарғылық мақсаттарын іске асыру үшін коммерциялық емес ұйымдарға берілетін мүлік;

      16) дивидендтер – бұл:

      акциялар бойынша, оның ішінде депозитарлық қолхаттардың базалық активтері болып табылатын акциялар бойынша төленуге жататын таза кіріс немесе оның бір бөлігі түріндегі кіріс;

      қордың басқарушы компаниясы пайларды сатып алған кезде олар бойынша кірісті қоспағанда, пайлық инвестициялық қордың пайлары бойынша төленуге жататын кіріс;

      заңды тұлға өз құрылтайшылары, қатысушылары арасында бөлетін таза кіріс немесе оның бір бөлігі түріндегі кіріс;

      заңды тұлғаны тарату немесе жарғылық капиталды азайту кезiнде, сондай-ақ заңды тұлғаның құрылтайшыдан, қатысушыдан осы заңды тұлғадағы қатысу үлесін немесе оның бір бөлігін сатып алуы, эмитент-заңды тұлғаның акционерден осы эмитент шығарған акцияларды сатып алуы кезінде мүлікті бөлуден түсетін кіріс;

      исламдық қатысу сертификаттары бойынша төленуге жататын кіріс;

      акционер, қатысушы, құрылтайшы немесе олардың өзара байланысты тарапы заңды тұлғадан:

      тауарлардың, жұмыстардың, көрсетілетін қызметтердің нарықтық бағасы мен осындай тауарлардың, жұмыстардың, көрсетілетін қызметтердің акционерге, қатысушыға, құрылтайшыға немесе олардың өзара байланысты тарапына өткізілген бағасы арасындағы оң айырма;

      тауарлардың, жұмыстардың, көрсетілетін қызметтердің нарықтық бағасы мен осындай тауарлардың, жұмыстардың, көрсетілетін қызметтердің акционерден, қатысушыдан, құрылтайшыдан немесе олардың өзара байланысты тарапынан сатып алынған бағасы арасындағы теріс айырма;

      заңды тұлғаның кәсіпкерлік қызметіне байланысты емес, оның акционерінде, қатысушысында, құрылтайшысында немесе олардың өзара байланысты тарапында үшінші тұлға алдында туындайтын шығыстардың немесе міндеттемелердің заңды тұлғаға акционері, құрылтайшысы, қатысушысы немесе олардың өзара байланысты тарапы өтемей, заңды тұлға өтейтін құны;

      осы Кодекстің 322324-баптарында көрсетілген кірістерді және тауарларды, жұмыстарды, көрсетілетін қызметтерді өткізуден түсетін кірістерді қоспағанда, заңды тұлға өзінің акционеріне, қатысушысына, құрылтайшысына немесе олардың өзара байланысты тарапына беретін кез келген мүлік пен материалдық пайда түрінде алатын кіріс.

      Осы тармақшада көрсетілген мүлікті бөлуден түсетін кіріс мынадай тәртіппен айқындалады:

      К = Қа – Қк,

      мұнда:

      К – мүлікті бөлуден түсетін кіріс;

      Қа – мүлікті бөлу кезінде акционер, қатысушы, құрылтайшы алатын (алған), оның ішінде бұрын енгізілгеннің орнына алатын (алған) мүліктің қайта бағалау мен құнсыздануын есепке алмағанда, беретін тұлғаның бухгалтерлік есебінде көрсетілуге жататын (көрсетілген) беру күнгі баланстық құны;

      Қк:

      төленген жарғылық капиталдың мүлікті бөлу жүзеге асырылатын акциялар санына тиесілі мөлшері;

      пайдасына мүлікті бөлу жүзеге асырылатын қатысушыда төленген жарғылық капиталдың мүлікті бөлу жүзеге асырылатын қатысу үлесіне тура келетін, бірақ осындай қатысу үлесінің осы Кодекстің 228-бабының 7-тармағында көзделген тәртіппен айқындалатын бастапқы құнынан аспайтын мөлшері.

      Осы тармақшада көрсетілген оң немесе теріс айырма салық салу объектілерін түзету кезінде айқындалады. Бұл ретте салық салу объектілерін түзету Қазақстан Республикасының трансферттік баға белгілеу туралы заңнамасында белгіленген жағдайларда және тәртіппен жүргізіледі. Осы тармақшаның мақсаттары үшін өзара байланысты тараптар осы баптың 2-тармағына сәйкес айқындалады;

      17) дизайнерлік көрсетілетін қызметтер – көркемдік нысандарды, бұйымдардың сыртқы түрлерін, ғимараттардың қасбеттерін, үй-жайлардың интерьерлерін жобалау бойынша көрсетілетін қызметтер; көркемдік конструкциялау;

      18) жалпыға бірдей белгіленген салық салу тәртібі – осы Кодекстің 20-бөлімінде белгіленген, тәртіпті қоспағанда, осы Кодекстің Ерекше бөлігінде белгіленген салықтарды және бюжетке төленетін төлемдерді есептеу, төлеу, олар бойынша салықтық есептілікті ұсыну тәртібі;

      19) жеке практикамен айналысатын адам – жекеше нотариус, жеке сот орындаушысы, адвокат, кәсіпқой медиатор;

      20) жеке тұлғаны әлеуметтік қолдау – салық агентінің Қазақстан Республикасының заңнамасына сәйкес әлеуметтік қолдауға құқығы бар жеке тұлғаға республикалық бюджет туралы заңда белгiленген және тиiстi қаржы жылының басына қолданыста болатын айлық есептік көрсеткіштің 647 еселенген мөлшері шегiнде мүлікті бiр жыл өтеусіз беруі.

      Осы тармақшада көзделген тұлғалар санаттарының тізбесін уәкілетті органмен келісу бойынша мемлекеттік жоспарлау жөніндегі орталық уәкілетті орган бекітеді;

      21) жеке тұлғаның жеке мүлкі – жеке тұлғаның меншік құқығындағы немесе ортақ меншіктегі оның үлесі болып табылатын, бір мезгілде мынадай шарттар орындалған кезде:

      жеке тұлға кәсіпкерлік қызмет мақсатында пайдаланбайтын;

      жеке тұлғаның өз бетінше салық салуына жататын кірістерден жеке табыс салығын салу объектісі болып табылмайтын материалдық нысандағы заттары;

      22) жер қойнауын пайдалануға арналған келісімшарт – Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасында белгіленген құзыретке сәйкес құзыретті орган немесе жер қойнауын зерттеу мен пайдалану жөніндегі уәкілетті орган немесе облыстың, республикалық маңызы бар қаланың, астананың жергілікті атқарушы органы мен жеке және (немесе) заңды тұлға арасындағы пайдалы қазбаларды барлауды, өндіруді, бірлескен барлау мен өндіруді жүргізуге не барлаумен және (немесе) өндірумен байланысты емес жерасты құрылысжайларын салуға және (немесе) пайдалануға арналған не жер қойнауын мемлекеттік геологиялық зерттеуге арналған шарт.

      Осы Кодекстің мақсаттары үшін жер қойнауын пайдалануға арналған келісімшартқа Қазақстан Республикасының заңнамасына сәйкес жер қойнауын пайдалануға арналған лицензиялар мен жер қойнауын пайдалану және (немесе) су пайдалану құқығын берудің басқа түрлері де жатады.

      Бұл ретте осы Кодексте пайдаланылатын "барлауға арналған келісімшарт", "өндіруге арналған келісімшарт", "бірлескен барлау мен өндіруге арналған келісімшарт" және "барлауға немесе өндіруге арналған лицензия" деген терминдер "жер қойнауын пайдалануға арналған келісімшарт" деген ұғымға сәйкес келеді, "барлау мен өндіруге арналған келісімшарт" деген термин "бірлескен барлау мен өндіруге арналған келісімшарт" деген ұғымға сәйкес келеді;

      23) жер қойнауын пайдалану жөніндегі операциялар – жер қойнауын геологиялық зерттеуге, пайдалы қазбаларды барлауға және (немесе) өндіруге қатысты, оның ішінде жерасты суларын, емдік балшықтарды барлауға және өндіруге, жер қойнауын ағынды суларды ағызу үшін барлауға байланысты, сондай-ақ барлауға және (немесе) өндіруге байланысты емес жерасты құрылысжайларын салу және (немесе) пайдалану жөніндегі жұмыстар;

      24) жер қойнауын пайдаланушылар – Қазақстан Республикасының заңдарына сәйкес Қазақстан Республикасының аумағында, мұнай операцияларын қоса алғанда, жер қойнауын пайдалану және (немесе) су пайдалану жөніндегі операцияларды жүргізу құқығына ие жеке немесе заңды тұлғалар;

      25) жұмыскер:

      жұмыс берушімен еңбек қатынастарында тұратын және еңбек шарты (келісімшарт) бойынша жұмысты тікелей орындайтын жеке тұлға;

      мемлекеттік қызметші;

      мемлекеттік қызметшілерді қоспағанда, директорлар кеңесінің немесе жоғары басқару органы болып табылмайтын салық төлеушінің өзге де басқару органының мүшесі;

      осы Кодекстің 220-бабы 7-тармағының ережелеріне сәйкес қызметі тұрақты мекеме құрмайтын бейрезиденттің резидентке немесе Қазақстан Республикасында қызметін тұрақты мекеме арқылы жүзеге асыратын өзге бейрезидентке персоналды беруіне арналған келісімшарт бойынша жұмыс істеу үшін ұсынылған шетелдік немесе азаматтығы жоқ адам;

      26) заңды тұлғаның құрылымдық бөлімшесі – филиал, өкілдік;

      27) инвестициялық алтын – мынадай шарттарға сәйкес келетін алтын:

      алтын монеталар үшін:

      мұндай алтын монеталардың нумизматикалық құндылығы болмайды;

      алтын монеталардың тазалығы жалпы массасының 1000 үлесінің 900 мыңдық үлесіне тең немесе одан асады (бұл 900-сынамаға, 900 промиллеге, 90,0 пайызға немесе 21,6 каратқа сәйкес келеді).

      Бұл ретте алтын монета мынадай шарттардың біріне сәйкес болған кезде:

      1800 жылға дейін соғылған;

      "пруф" (proof) сапасымен бетінің айнадай болып шығуын қамтамасыз ететін технология бойынша соғылған;

      шығарылымының таралымы 1 000 данадан аспаған;

      оның нарықтық бағасы монета құрамындағы алтын құнының 80 пайызынан асқан жағдайда, оның нумизматикалық құндылығы бар деп танылады.

      Монетаның құрамындағы алтынның құны алтын монетаны өткізу күні Лондон бағалы металдар нарығы қауымдастығы белгілеген алтынның таңертеңгі фиксингін (баға белгіленімін) көрсетілген күннің алдындағы соңғы жұмыс күні айқындалған валюта айырбастаудың нарықтық бағамына көбейту арқылы айқындалады.

      Қалған алтын үшін:

      мұндай алтын аффинирленген болып табылады (мұндай алтынның тазалығы лигатуралық массаның 1 000 үлесінің 995 мыңдық үлесіне тең немесе одан асады (бұл 995-сынамаға, 995 промиллеге, 99,5 пайызға немесе 23,88 каратқа сәйкес келеді);

      мұндай алтын ұлттық немесе халықаралық стандартқа сәйкес келеді, өлшеуіш немесе стандартты құйма және (немесе) тілім түрінде дайындалып, мынадай таңбалау салынады:

      стандартты құйма және (немесе) тілім үшін:

      сериялық нөмірі (дайындалған жылы қамтылуы мүмкін);

      дайындаушының тауар белгісі;

      алтынның тазалығы (массалық үлесі);

      егер сериялық нөмірге енгізілмеген болса, дайындалған жылы;

      өлшеуіш құйма үшін:

      металдың атауы;

      дайындаушының тауар белгісі;

      алтынның тазалығы (массалық үлесі);

      құйманың массасы;

      28) инжинирингтік көрсетілетін қызметтер – инженерлік-консультациялық көрсетілетін қызметтер, зерттеу, жобалау-конструкторлық, есептеу-талдау сипатындағы жұмыстар, жобалардың техникалық-экономикалық негіздемелерін дайындау, өндірісті ұйымдастыру және басқару, өнімдерді өткізу саласында ұсынымдар әзірлеу;

      29) интернет-алаң – тауарлармен электрондық сауданы ұйымдастыру бойынша делдалдық қызметтер көрсететін, Интернетте орналастырылған ақпараттық жүйе;

      30) интернет-дүкен – тауарларды өз интернет-ресурсында өткізуге арналған, Интернетте орналастырылған ақпараттық жүйе;

      31) исламдық бағалы қағаздар – исламдық жалдау сертификаттары мен исламдық қатысу сертификаттары;

      32) кәсіпқой медиатор – "Медиация туралы" Қазақстан Республикасы Заңының талаптарына сәйкес қызметін кәсіби негізде жүзеге асыратын медиатор;

      33) кезең үшін валюта айырбастаудың орташа арифметикалық нарықтық бағамы – мынадай формула бойынша айқындалған бағам:

      R = (R1+ R2+ … + Rn)/n,

      мұнда:

      R – кезең үшін валюта айырбастаудың орташа арифметикалық нарықтық бағамы;

      R1, R2…, Rn – кезең ішінде кезеңнің әрбір күні алдындағы соңғы жұмыс күні айқындалған, тиісті валютаны айырбастаудың күн сайынғы нарықтық бағамы;

      n – кезеңдегі күнтізбелік күндердің саны;

      34) келісімшарттан тыс қызмет – жер қойнауын пайдаланушының жер қойнауын пайдалануға арналған келісімшарттың ережелерінде тікелей көзделмеген кез келген өзге қызметі;

      35) келісімшарттық қызмет – жер қойнауын пайдаланушының жер қойнауын пайдалануға арналған келісімшарттың ережелеріне сәйкес жүзеге асырылатын қызметі;

      36) консультациялық көрсетілетін қызметтер – басқарушылық, экономикалық, қаржылық, инвестициялық мәселелерді, оның ішінде стратегиялық жоспарлау, кәсіпкерлік қызметті ұйымдастыру мен жүзеге асыру, персоналды басқару мәселелерін шешу мақсатында тұлғаның проблемаларын және (немесе) мүмкіндіктерін айқындауды және (немесе) бағалауды қоса алғанда, түсіндірмелер, ұсынымдар, кеңестер және өзге де нысандағы консультациялар беру бойынша көрсетілетін қызметтер;

      37) көмірсутектерді дайындау – көмірсутектерді дайындайтын технологиялық процестердің кешені, оның ішінде жинау, дайындауға жеткізу, ұңғыма сұйықтығының өлшегіш қондырғыларға түсуі, газсыздандыру, сусыздандыру, тұзсыздандыру, тұрақтандыру, демеркаптанизациялау;

      38) қайырымдылық көмек – өтеусіз негізде:

      демеушілік көмек түрінде;

      жеке тұлғаны әлеуметтік қолдау түрінде;

      төтенше жағдай салдарынан зардап шеккен жеке тұлғаға;

      коммерциялық емес ұйымға оның жарғылық қызметін қолдау мақсатында;

      әлеуметтік салада қызметін жүзеге асыратын ұйымға, осы ұйымның осы Кодекстің 290-бабының 2-тармағында көрсетілген қызмет түрлерін жүзеге асыруы мақсатында;

      осы Кодекстің 290-бабының 3-тармағында көрсетілген шарттарға сай келетін, әлеуметтік салада қызметін жүзеге асыратын ұйымға берілетін мүлік;

      39) қатысу үлесі – акционерлік қоғамдар мен пайлық инвестициялық қорларды қоспағанда, жеке және (немесе) заңды тұлғаның бірлескен қызметке, заңды тұлғаның жарғылық капиталына үлестік қатысуы;

      40) құпиялылық туралы келісім – геологиялық ақпаратты пайдалануға беруге негіз болған, жер қойнауын пайдаланушы мен жер қойнауын зерттеу мен пайдалану жөніндегі уәкілетті орган арасындағы шарт (келісім). Мұндай шартқа (келісімге), оның ішінде ақпаратты иемденіп алу туралы шарт (келісім) жатады;

      41) қыздырылатын темекісі бар бұйым – темекіні қыздыру жүйесінде пайдалануға арналған, темекі бұйымы ингредиенттері қосылған немесе қосылмаған темекі шикізатынан тұратын темекі бұйымының түрі;

      42) маркетингтік көрсетілетін қызметтер – тауарлардың, жұмыстардың, көрсетілетін қызметтердің сипаттамасын, баға стратегиясын және жарнама стратегиясын әзірлеуді қоса алғанда, тауарлардың, жұмыстардың, көрсетілетін қызметтердің өндірісі мен айналысына үздік экономикалық жағдайлар жасау жөніндегі шараларды айқындау мақсатында тауарлардың, жұмыстардың, көрсетілетін қызметтердің өндірісі мен айналысы саласындағы зерттеуге, талдауға, жоспарлауға және болжамдауға байланысты көрсетілетін қызметтер;

      43) мемлекет атынан алушы – Қазақстан Республикасының Үкіметі айқындаған, Қазақстан Республикасының салық заңнамасында және (немесе) осы Кодекстің 722-бабында көзделген өнімді бөлу туралы келісімдерде (келісімшарттарда), Қазақстан Республикасының Президенті бекіткен жер қойнауын пайдалануға арналған келісімшартта көзделген салықтық міндеттемені орындау есебіне жер қойнауын пайдаланушы заттай нысанда беретін пайдалы қазбаларды алушы ретінде мемлекет атынан әрекет ететін заңды тұлға;

      44) мемлекеттік кіріс органы – өз құзыреті шегінде салықтардың және бюджетке төленетін төлемдердің түсуін қамтамасыз етуді, Қазақстан Республикасында кедендік реттеуді, Қазақстан Республикасының заңнамасында осы органның қарауына жатқызылған әкімшілік құқық бұзушылықтардың алдын алу, анықтау, жолын кесу және ашу жөніндегі өкілеттіктерді жүзеге асыратын, сондай-ақ Қазақстан Республикасының заңнамасында көзделген өзге де өкілеттіктерді орындайтын мемлекеттік орган;

      45) минералды шикізат – құнарсыздануды есепке алмағанда, жер қойнауының жер үстіне шығарылған, құрамында пайдалы қазба (пайдалы қазбалар) бар бір бөлігі (тау-кен жынысы, кен шикізаты және басқалар);

      46) минералды шикізатты бастапқы өңдеу (байыту) – тау-кен өнеркәсібі қызметінің түрі, ол өндірілген жерінде жинауды, бөлшектеуді немесе ұсақтауды, жіктеуді (сұрыптауды), брикеттеуді, агломерациялауды және физикалық-химиялық әдістермен байытуды (пайдалы қазбалардың минералды нысандарын, олардың агрегаттық-фазалық жай-күйін, кристалдық-химиялық құрылымын сапалық жағынан өзгертпестен) қамтиды, сондай-ақ пайдалы қазбаларды өндіру жөніндегі жұмыстардың арнайы түрлері (жерастын газдандыру және балқыту, химиялық және бактериялық сілтісіздендіру, ұсақ тау-кен жынысы бар кен орындарын түйіршіктеу және гидравликалық жолмен игеру) болып табылатын өңдеу технологияларын қамтуы мүмкін;

      47) мұнай операциялары – көмісутектерді барлау, өндіру, қажетті технологиялық және өндірістік объектілерді салу және (немесе) пайдалану жөніндегі жұмыстар;

      48) оператор – өнімді бөлу туралы келісім (келісімшарт) шеңберінде жай серіктестік (консорциум) құрамында жер қойнауын пайдалану жөніндегі операцияларды жүзеге асыратын жер қойнауын пайдаланушылар Қазақстан Республикасының заңдарына сәйкес құратын немесе айқындайтын заңды тұлға;

      49) өндіру – минералды шикізатты немесе пайдалы қатты қазбаларды жер қойнауынан жер бетіне шығаруға және (немесе) пайдалы қазбалар жатқан жерлерден, оның ішінде техногендік минералды түзілімдерден олардың бөлінуіне тікелей байланысты, сондай-ақ жерасты суларын алуға байланысты жұмыстардың (операциялардың) бүкіл кешені;

      49-1) алып тасталды – ҚР 21.12.2022 № 165-VII (01.01.2024 бастап қолданысқа енгізіледі) Заңымен;

      50) өткізу – сату, айырбастау, өтеусіз беру мақсатында тауарларды не өзге де мүлікті тиеп жіберу және (немесе) беру, жұмыстарды орындау, қызметтер көрсету, лизинг шарты бойынша мүлікті беру, сондай-ақ борышкер кепілмен қамтамасыз етілген міндеттемені орындамаған кезде, кепілге салынған тауарларды кепіл ұстаушыға беру;

      51) пайдалы қазбалар – химиялық құрамы мен физикалық қасиеттері оларды материалдық өндіру және (немесе) тұтыну саласында және (немесе) өзге де мұқтаждарға тікелей немесе өңдеуден кейін пайдалануға мүмкіндік беретін жер қойнауындағы табиғи минералды түзілімдер, көмірсутектер және жерасты сулары, сондай-ақ құрамында пайдалы құрамдастар бар табиғи минералды түзілімдер мен органикалық заттар;

      52) роялти – мыналар:

      пайдалы қазбаларды өндіру және техногендік түзілімдерді қайта өңдеу процесінде жер қойнауын пайдалану құқығы үшін;

      зияткерлік меншік объектісіне мүліктік (айрықша) құқықтарды толығымен немесе ішінара іске асыруды қоспағанда, авторлық құқықтарды, бағдарламалық қамтылымды, сызбаларды немесе модельдерді пайдаланғаны немесе пайдалану құқығы үшін; патенттерді, тауар белгілерін немесе басқа да осыған ұқсас құқық түрлерін пайдаланғаны немесе пайдалану құқығы үшін;

      өнеркәсіп жабдықтарын, оның ішінде бербоут-чартер немесе димайз-чартер шарттары бойынша жалға алынатын теңіз кемелерін және димайз-чартер шарттары бойынша жалға алынатын әуе кемелерін, сондай-ақ сауда немесе ғылыми-зерттеу жабдықтарын пайдаланғаны немесе пайдалану құқығы үшін; "ноу-хауды" пайдаланғаны үшін; кинофильмдерді, бейнефильмдерді, дыбыс жазуды немесе өзге де жазу құралдарын пайдаланғаны немесе пайдалану құқығы үшін төленетін төлем;

      53) салық агенті – осы Кодекске сәйкес төлем көзінен ұсталатын салықтарды және (немесе) бірыңғай төлемді есептеу, ұстап қалу және аудару жөніндегі міндет жүктелген дара кәсіпкер, жеке практикамен айналысатын адам, заңды тұлға, оның ішінде оның құрылымдық бөлімшелері, сондай-ақ бейрезидент-заңды тұлға, сондай-ақ Қазақстан Республикасының Әлеуметтік кодексінде айқындалған интернет-платформа операторы (бұдан әрі – интернет-платформа операторы);

      54) салық режимі – осы Кодексте белгіленген салықтарды және бюджетке төленетін төлемдерді төлеу жөніндегі барлық салықтық міндеттемені есептеу кезінде салық төлеуші қолданатын Қазақстан Республикасының салық заңнамасы нормаларының жиынтығы;

      55) салықтар – осы Кодексте көзделген жағдайларды қоспағанда, мемлекет біржақты тәртіппен заң жүзінде белгілеген, белгілі бір мөлшерде жүргізілетін, қайтарымсыз және өтеусіз сипатта болатын, бюджетке төленетін міндетті ақшалай төлемдер;

      56) салықтар бойынша аудит қорытындысы – Қазақстан Республикасының заңнамасына сәйкес салықтар бойынша аудиттің нәтижелері бойынша жасалған қорытынды;

      57) салық төлеуші – салықтарды және бюджетке төленетін төлемдерді төлеуші болып табылатын тұлға және (немесе) заңды тұлғаның құрылымдық бөлімшесі;

      57-1) салық төлеушінің паспорты – кәсіпкерлік субъектісінің салықтық құпия болып табылмайтын және салық органы қалыптастыратын штрих-кодта қамтылатын ақпараттық картасы;

      58) салық төлеушінің (салық агентінің) жеке шоты – салықтардың және бюджетке төленетін төлемдердің, әлеуметтік төлемдердің есептелген, есепке жазылған (азайтылған), аударылған және төленген (есепке жатқызылғандары және қайтарылғандары ескерілген) сомаларын, сондай-ақ өсімпұл мен айыппұлдардың сомаларын есепке алуға арналған құжат, оның ішінде электрондық нысандағы құжат;

      59) салық төлеушінің электрондық құжаты – белгіленген электрондық форматта берілген, қабылданғаннан және теңтүпнұсқалылығы расталғаннан кейін салық төлеушінің электрондық цифрлық қолтаңбасымен куәландырылған электрондық құжат;

      60) салық төлеушінің электрондық цифрлық қолтаңбасы – Қазақстан Республикасының электрондық құжат және электрондық цифрлық қолтаңба туралы заңнамасына сәйкес алынған, электрондық цифрлық қолтаңба құралдарымен жасалған және электрондық құжаттың анықтығын, оның салық төлеушіге тиесілілігін және мазмұнының өзгермейтінін растайтын электрондық цифрлық символдардың жинағы;

      61) салықтық берешек – бересі сомасы, сондай-ақ өсімпұл мен айыппұлдардың төленбеген сомалары. Қазақстан Республикасының заңнамасында айқындалған тәртіппен шағым жасалу кезеңінде шағым жасалатын бөлігінде тексеру нәтижелері туралы хабарламада, деңгейлес мониторинг нәтижелері туралы хабарламада көрсетілген өсімпұл сомасы, сондай-ақ әкімшілік жаза қолдану туралы қаулыда көрсетілген айыппұлдар сомасы салықтық берешекке қосылмайды;

      61-1) салықтық мобильдік қосымша – ұялы байланыстың абоненттік құрылғысында орнатылған және іске қосылған және салық төлеушілер үшін электрондық көрсетілетін қызметтерге қолжетімділік беретін бағдарламалық өнім;

      62) сыйақы – мыналарға:

      кредиттің (қарыздың, микрокредиттің) алынған (берілген) сомасын, екінші деңгейдегі банктердің ақша аударғаны үшін комиссияларды және қарыз алушы үшін қарыз беруші, өзара байланысты тарап болып табылмайтын тұлғаға төленетін өзге де төлемдерді қоспағанда, кредитпен (қарызбен, микрокредитпен) байланысты;

      кредиттің (қарыздың, микрокредиттің) алынған (берілген) сомасын, ақша аударғаны үшін комиссияларды және қарыз алушы үшін қарыз беруші, өзара байланысты тарап болып табылмайтын тұлғаға төленетін өзге де төлемдерді қоспағанда, талап ету құқығы "Қазақстан Республикасындағы банктер және банк қызметі туралы" және "Микроқаржылық қызмет туралы" Қазақстан Республикасының заңдарында көрсетілген заңды тұлғаға берілген кредитпен (қарызбен, микрокредитпен) байланысты;

      мыналарды:

      мұндай мүлік алынған (берілген) құнды;

      қаржы лизингі шартының талаптарына сәйкес коэффициентті (индексті) қолдану кезінде лизингтік төлемдер мөлшерінің өзгеруіне байланысты төлемдерді;

      лизинг алушы үшін лизинг беруші, өзара байланысты тарап болып табылмайтын тұлғаға төленетін төлемдерді қоспағанда, қаржы лизингі шарты бойынша мүлікті беруге байланысты, оның ішінде өзара байланысты тарапқа осындай төлеу шартымен байланысты;

      салым (депозит) сомасын, сондай-ақ салымды (депозитті) қабылдап алған тарап үшін салымшы (депозитор), өзара байланысты тарап болып табылмайтын тұлғаға төленетін төлемдерді қоспағанда, салымдар (депозиттер) бойынша;

      сақтандыру сомасының мөлшерін, сақтанушы үшін сақтандырушы, өзара байланысты тарап болып табылмайтын тұлғаға төленетін төлемдерді қоспағанда, жинақтаушы сақтандыру шартымен байланысты;

      дисконт не купон (дисконтты не бастапқы орналастыру құнынан және (немесе) сатып алу құнынан алынған сыйлықақы ескеріле отырып), сыйақы төлейтін тұлға үшін оның борыштық бағалы қағаздарын ұстаушы, өзара байланысты тарап болып табылатын тұлғаға төленетін төлем түріндегі борыштық бағалы қағаздар бойынша;

      вексельде көрсетілген соманы, вексель беруші үшін оның вексельдерін ұстаушы, өзара байланысты тарап болып табылмайтын тұлғаға төленетін төлемдерді қоспағанда, вексель бойынша;

      репо операциялары бойынша – репоны жабу бағасы мен ашу бағасы арасындағы айырма түріндегі;

      исламдық жалдау сертификаттары бойынша барлық төлемдер.

      Осы тармақшаның мақсатында банктік шот шарттары бойынша төленетін сыйақылар да сыйақы деп танылады;

      63) тауарларға арналған ілеспе жүкқұжат – осы Кодексте белгіленген жағдайларда, тәртіппен, нысан бойынша және мерзімдерде электрондық нысанда ресімделетін құжат;

      64) тауарлар импорты – Еуразиялық экономикалық одақтың кеден заңнамасына және (немесе) Қазақстан Республикасының кеден заңнамасына сәйкес жүзеге асырылатын, тауарларды Еуразиялық экономикалық одақтың кеден аумағына әкелу, сондай-ақ тауарларды Еуразиялық экономикалық одаққа мүше басқа мемлекеттің аумағынан Қазақстан Республикасының аумағына әкелу;

      65) тауарлармен электрондық сауда – бір мезгілде мынадай шарттар сақталған кезде:

      тауарларды өткізу жөніндегі мәмілелерді ресімдеу электрондық нысанда жүзеге асырылса;

      тауарлар үшін ақы төлеу қолма-қол емес төлеммен жүргізілсе;

      тауарларды сатып алушыға (алушыға) жеткізетін өз қызметі болса не жүктерді тасымалдау бойынша көрсетілетін қызметтерді, курьерлік және (немесе) пошталық қызметті жүзеге асыратын тұлғалармен шарттар болса, интернет-дүкен және (немесе) интернет-алаң арқылы ақпараттық технологиялар көмегімен жүзеге асырылатын, жеке тұлғаларға тауарларды өткізу жөніндегі кәсіпкерлік қызмет;

      66) туроператордың көрсетілетін қызметтері – Қазақстан Республикасының туристік қызмет туралы заңнамасына сәйкес өздері қалыптастырған туристік өнімді турагенттерге және туристерге өткізу жөніндегі туристік операторлық қызметке (туроператорлық қызметке) лицензиясы бар дара кәсіпкердің және заңды тұлғаның көрсетілетін қызметтері;

      67) тұлға – жеке тұлға және заңды тұлға; жеке тұлға – Қазақстан Республикасының азаматы, шетелдік немесе азаматтығы жоқ адам; заңды тұлға – Қазақстан Республикасының немесе шет мемлекеттің заңнамасына сәйкес құрылған ұйым (бейрезидент-заңды тұлға). Осы Кодекстің мақсаттары үшін бейрезидент-заңды тұлға деп шет мемлекеттің заңнамасына сәйкес құрылған компания, әріптестік, ұйым немесе басқа да корпоративтік түзілім түсініледі, олар өздері құрылған шет мемлекеттің заңды тұлғасы мәртебесіне ие ме, жоқ па, оған қарамастан, дербес заңды тұлғалар ретінде қаралады;

      67-1) тіркеуші органдар – мәліметтерді тіркеуді және сәйкестендіру нөмірі бар құжаттарды беруді жүзеге асыратын мемлекеттік органдар және "Азаматтарға арналған үкімет" мемлекеттік корпорациясы;

      68) уәкілетті заңды тұлға – салық төлеушінің (салық агентінің) және (немесе) үшінші тұлғаның осы Кодекске сәйкес билік етілуі шектелген және (немесе) кепілге қойылған мүлкін өткізу саласында, уәкілетті орган айқындаған заңды тұлға;

      69) уәкілетті мемлекеттік органдар – салық органдарын және жергілікті атқарушы органдарды қоспағанда, Қазақстан Республикасының Үкіметі бюджетке төленетін төлемдерді есептеуді және (немесе) жинауды жүзеге асыруға уәкілеттік берген, сондай-ақ осы Кодекске сәйкес Қазақстан Республикасының заңнамасында белгіленген өз құзыреттері шегінде салық органдарымен өзара іс-қимыл жасайтын Қазақстан Республикасының мемлекеттік органдары;

      70) уәкілетті орган – салық және бюджетке төленетін төлемдердің түсуін қамтамасыз ету саласындағы басшылықты жүзеге асыратын мемлекеттік орган;

      71) уәкілетті тұлға – осы Кодекстің 26-бабына сәйкес Қазақстан Республикасының заңнамасында белгіленген өз құзыреті шегінде жеке тұлғалар бойынша бар мәліметтерді уәкілетті органға ұсыну жөніндегі міндет жүктелген тұлға;

      72) ұтыстар – салық төлеушілердің конкурстарда, жарыстарда (олимпиадаларда), фестивальдарда, лотереялар бойынша, салымдар мен борыштық бағалы қағаздарға байланысты ұтыс ойындарын қоса алғанда, ұтыс ойындары бойынша алатын заттай және ақшалай түрдегі кірістердің кез келген түрі, сондай-ақ құмар ойында және (немесе) бәс тігуде алынған мүліктік пайда түріндегі кірістер;

      72-1) үш құрамдасты интеграцияланған жүйе – деректерді тіркеу және беру функциясы бар бақылау-касса машинасынан, қолма-қол ақшасыз төлемдерді қабылдауға арналған жүйеден (құрылғыдан), сондай-ақ сауданы басқаруды, қызметтер көрсетуді, жұмыстар орындауды және тауарлардың есепке алынуын автоматтандыру жүйесімен жарақтандырылған жабдықтан (құрылғыдан) немесе интеграцияланған жүйенің барлық үш құрамдасын алмастыратын бағдарламалық-аппараттық кешеннен тұратын интеграцияланған жүйе.

      Үш құрамдасты интеграцияланған жүйеге және оны есепке алуға қойылатын талаптарды, оны орнату және қолдану тәртібін уәкілетті орган мемлекеттік жоспарлау саласындағы орталық мемлекеттік органмен, байланыс саласында мемлекеттік саясатты іске асыруды жүзеге асыратын уәкілетті мемлекеттік органмен және Қазақстан Республикасының Ұлттық Банкімен келісу бойынша белгілейді;

      73) электрондық салық төлеуші – Қазақстан Республикасының электрондық құжат және электрондық цифрлық қолтаңба туралы заңнамасына сәйкес салық органдарымен электрондық тәсілмен өзара іс-қимыл жасайтын салық төлеуші;

      74) электрондық сигареттер – электрондық технологиялардың көмегімен құрамында никотин бар сұйықтықты (картридждердегі, резервуарлардағы және электрондық сигареттерде пайдалануға арналған басқа да контейнерлердегі) қыздыратын және ішке тартуға арналған аэрозольді түзетін темекісіз бұйымдар;

      74-1) электрондық тұтыну жүйелерінде пайдалануға арналған құрамында никотин бар сұйықтық – электрондық тұтыну жүйелерінде пайдалануға арналған (картридждердегі, резервуарлардағы және басқа да контейнерлердегі), қыздырылған кезінде ішке тартуға арналған аэрозоль (бу) түзілетін, құрамында никотин бар сұйықтық немесе құрамында никотин жоқ сұйықтық;

      75) электрондық шот-фактуралардың ақпараттық жүйесі – уәкілетті органның электрондық нысанда жазып берілген шот-фактураларды қабылдауды, өңдеуді, тіркеуді, беруді және сақтауды жүзеге асыратын ақпараттық жүйесі.

      2. Осы Кодекстің мақсатында:

      1) бір тұлға Қазақстан Республикасының заңдарына сәйкес басқа тұлғаның үлестес тұлғасы болып танылатын;

      2) бір тұлға басқа тұлғаның ірі қатысушысы болып табылатын;

      3) шартпен байланысты тұлғалар, оған сәйкес олардың біреуі басқасының қабылдайтын шешімін айқындауға құқылы болатын;

      4) заңды тұлға басқа заңды тұлғаның ірі қатысушысының немесе лауазымды адамының бақылауында болатын;

      5) бір заңды тұлғаның ірі акционері, ірі қатысушысы немесе лауазымды адамы басқа заңды тұлғаның ірі акционері, ірі қатысушысы не лауазымды адамы болып табылатын;

      6) заңды тұлға басқа заңды тұлғамен бірлесіп, үшінші тұлғаның бақылауында болатын;

      7) тұлға өзінің үлестес тұлғаларымен бірлесіп, заңды тұлғаның не осы тармақтың 2) – 6) тармақшаларында көрсетілген заңды тұлғалардың қатысу үлестерінің 10 және одан да көп пайызын иеленетін, пайдаланатын, оған билік ететін;

      8) акционерлік қоғамның тәуелсіз директорын қоспағанда, жеке тұлға осы тармақтың 2) – 7) тармақшаларында көрсетілген заңды тұлғаның лауазымды адамы болып табылатын;

      9) жеке тұлға заңды тұлғаның ірі қатысушысының не лауазымды адамының жақын туысы не жекжаты (ерлi-зайыптылардың аға-iнiлерi, әпке-сiңлiлері (іні-қарындастары), ата-анасы, ұлы немесе қызы) болып табылатын талаптардың біреуіне не бірнешеуіне сәйкес келетін өзара қатынасы бар жеке және (немесе) заңды тұлғалар өзара байланысты тараптар деп танылады.

      Осы тармақтың мақсатында, акционерлік қоғамдарды қоспағанда, заңды тұлғаның мүлкіндегі үлесі 10 және одан да көп пайызды құрайтын қатысушы ірі қатысушы деп түсініледі.

      Заңды тұлға қабылдайтын шешімдерді айқындау мүмкіндігі заңды тұлғаны бақылау деп түсініледі.

      2-1. Осы Кодекстің мақсаттары үшін екінші деңгейдегі банктер, сақтандыру (қайта сақтандыру) ұйымдары, сақтандыру брокерлері үшін көзделген ережелер Қазақстан Республикасының аумағында ашылған және қаржы нарығы мен қаржы ұйымдарын реттеу, бақылау және қадағалау жөніндегі уәкілетті органның лицензиясы негізінде қызметін жүзеге асыратын Қазақстан Республикасының бейрезидент-банктерінің филиалдарына, Қазақстан Республикасының бейрезидент-сақтандыру (қайта сақтандыру) ұйымдарының филиалдарына, Қазақстан Республикасының бейрезидент-сақтандыру брокерлерінің филиалдарына қолданылады.

      3. Қазақстан Республикасының салық заңнамасының басқа арнайы ұғымдары мен терминдері осы Кодекстің тиісті баптарында айқындалатын мағынасында пайдаланылады.

      4. Осы Кодексте пайдаланылатын, Қазақстан Республикасының азаматтық және басқа да заңнамасы салаларындағы ұғымдар, егер осы Кодексте өзгеше көзделмесе, Қазақстан Республикасы заңнамасының сол салаларында пайдаланылатын мағыналарында қолданылады.

      Ескерту. 1-бапқа өзгерістер енгізілді – ҚР 26.12.2018 № 203-VI (01.01.2019 бастап қолданысқа енгізіледі); 28.12.2018 № 211-VІ (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 28.12.2018 № 210-VІ (01.01.2019 бастап қолданысқа енгізіледі); 02.04.2019 № 241-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 03.07.2019 № 262-VI (01.01.2020 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 20.12.2021 № 85-VII (қолданысқа енгізілу тәртібін 2-б. қараңыз); 21.12.2022 № 165-VII (қолданысқа енгізілу тәртібін 4-б. қараңыз); 12.12.2023 № 45-VIII (01.07.2023 бастап қолданысқа енгізіледі); 01.07.2024 № 105-VIII (алғашқы ресми жарияланған күнінен бастап күнтізбелік алпыс күн өткен соң қолданысқа енгізіледі) Заңдарымен.

2-бап. Қазақстан Республикасының салық заңнамасы

      1. Қазақстан Республикасының салық заңнамасы Қазақстан Республикасының Конституциясына негізделеді, осы Кодекстен, сондай-ақ қабылдануы осы Кодексте көзделген нормативтік құқықтық актілерден тұрады.

      2. Осы Кодексте көзделмеген салықтарды және бюджетке төленетін төлемдерді төлеу жөніндегі міндет ешкімге жүктелуге тиіс емес.

      3. Осы Кодекс пен Қазақстан Республикасының басқа да заңдарының арасында қайшылықтар болған кезде салық салу мақсатында осы Кодекстің нормалары қолданылады.

      4. Осы Кодексте көзделген жағдайлардан басқа, салықтық қатынастарды реттейтін нормаларды Қазақстан Республикасының салықтық емес заңнамасына қосуға тыйым салынады.

      5. Егер Қазақстан Республикасы ратификациялаған халықаралық шартта осы Кодекстегіден өзгеше қағидалар белгіленсе, аталған шарттың қағидалары қолданылады.

3-бап. Қазақстан Республикасы салық заңнамасының қолданылуы

      1. Қазақстан Республикасының салық заңнамасы Қазақстан Республикасының бүкіл аумағында қолданыста болады және осы Кодексте салықтарды және бюджетке төленетін төлемдерді төлеушілер ретінде, сондай-ақ салықтарды және бюджетке төленетін төлемдерді алу және әкімшілендіру жөніндегі тиісті салықтық және өзге де рәсімдерге қатысушылар ретінде айқындалған барлық жеке тұлғаларға, заңды тұлғаларға және олардың құрылымдық бөлімшелеріне қолданылады.

      ЗҚАИ-ның ескертпесі!
      2-тармақтың күші 01.03.2024 бастап 01.01.2025 дейін тоқтатыла тұрады, тоқтатыла тұру кезеңінде осы редакцияда қолданыста болады – ҚР 25.12.2017 № 121-VI Заңымен.

      2. Жаңа салықты және (немесе) бюджетке төленетін төлемді белгілеу, мөлшерлемені арттыру, салық салу объектісін және (немесе) салық базасын өзгерту, салық төлеушілердің (салық агенттерінің) санаттарын ұлғайту, салықтарды және бюджетке төленетін төлемдерді төлеу бойынша шегерімнің немесе жеңілдіктің күшін жою немесе оларды азайту бөлігінде осы Кодекске өзгерістер мен толықтырулар енгізетін Қазақстан Республикасының заңдары ағымдағы жылғы 1 шілдеден кешіктірілмей қабылдануы және олар қабылданған жылдан кейінгі жылдың 1 қаңтарынан кейін қолданысқа енгізілуі мүмкін.

      Бұл ретте осы тармақтың күші осы Кодекстің бағалы қағаздар бойынша, оның ішінде мемлекеттік эмиссиялық бағалы қағаздар бойынша сыйақыларға салық салуға байланысты баптарына өзгерістер мен толықтырулар енгізу жағдайларына қолданылмайды.

      3. Осы Кодекске салықтық әкімшілендіру, салықтық есептілікті белгілеу ерекшеліктері, салық төлеушінің (салық агентінің) жағдайын жақсарту бойынша өзгерістер мен толықтырулар енгізетін заңдар ағымдағы жылғы 1 желтоқсаннан кешіктірілмей қабылдануы мүмкін.

      4. Осы Кодекске өзгерістер және (немесе) толықтырулар енгізу, осы Кодексті қолданысқа енгізу туралы Қазақстан Республикасының Заңын қоспағанда, Қазақстан Республикасының басқа заңнамалық актілеріне өзгерістер мен толықтырулар енгізуді көздемейтін заңмен жүзеге асырылады.

      Бұл ретте, Қазақстан Республикасы Үкіметінің заң шығару бастамасы тәртібімен осы Кодекске өзгерістер және (немесе) толықтырулар енгізген кезде мұндай заң жобасын салық саясаты саласындағы уәкілетті орган әзірлейді.

      5. Қазақстан Республикасы заңдарының салықтардың және (немесе) бюджетке төленетін төлемдердің жаңа түрін белгілейтін, мөлшерлемені арттыратын, жаңа міндеттер белгілейтін, сондай-ақ салық төлеушінің (салық агентінің) жағдайын нашарлататын ережелерінің кері күші болмайды.

      Ескерту. 3-бапқа өзгерістер енгізілді - ҚР 28.12.2018 № 210-VІ (01.01.2020 бастап қолданысқа енгізіледі); 27.12.2019 № 291-VI Заңымен (01.01.2020 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз) Заңдарымен.

4-бап. Салық салу қағидаттары

      1. Қазақстан Республикасының салық заңнамасы осы Кодексте белгіленген салық салу қағидаттарына негізделеді.

      Салық салу қағидаттарына салық салудың міндеттілігі, айқындылығы, салық салудың әділдігі, салық төлеушінің адалдығы, салық жүйесінің біртұтастығы және Қазақстан Республикасы салық заңнамасының жариялылығы қағидаттары жатады.

      Қазақстан Республикасы салық заңнамасының ережелері салық салу қағидаттарына қайшы келмеуге тиіс.

      2. Қазақстан Республикасының салық заңнамасы ережелерінің салық салу қағидаттарына қайшы келуі анықталған кезде, мұндай ережелер қолдануға жатпайды, егер қайшылықтар тексеру нәтижелері туралы хабарламаға шағымдарды қарау кезінде анықталса, соңғысы қайта қарауға жатады.

5-бап. Салық салудың міндеттілігі қағидаты

      Салық төлеуші – Қазақстан Республикасының салық заңнамасына сәйкес толық көлемде және белгіленген мерзімдерде салықтық міндеттемені орындауға, салық агенті салықтарды есептеуге, ұстап қалуға және аударуға міндетті.

6-бап. Салық салудың айқындылығы қағидаты

      Қазақстан Республикасының салықтары және бюджетке төленетін төлемдері айқын болуға тиіс. Салық салудың айқындылығы салық төлеушінің салықтық міндеттемесінің, салық агентінің салықтарды есептеу, ұстап қалу және аудару жөніндегі міндетінің туындауының, орындалуының және тоқтатылуының барлық негіздері мен тәртібінің Қазақстан Республикасының салық заңнамасында белгіленуін білдіреді.

7-бап. Салық салудың әділдігі қағидаты

      1. Қазақстан Республикасында салық салу жалпыға бірдей және міндетті болып табылады.

      2. Жеке-дара сипаттағы салықтық жеңілдіктерді беруге тыйым салынады.

      3. Ешкімге де сол бір кезең үшін сол бір салық салу объектісі бойынша салықтың сол бір түрімен, бюджетке төленетін төлемнің сол бір түрімен қайтадан салық салуға болмайды.

8-бап. Салық төлеушілердің адалдығы қағидаты

      1. Салық төлеушінің (салық агентінің) салықтық міндеттемені орындау жөніндегі әрекеттерді (әрекетсіздікті) жүзеге асырудағы адалдығы көзделеді.

      2. Салық төлеушінің (салық агентінің) салықтық пайда (салықтық үнемдеу) алу және салықтық төлемдерді азайту мақсатында өзінің заңсыз әрекеттерінен пайда табуына жол берілмейді.

      3. Егер салық төлеуші (салық агенті) салық органының алдын ала алынған жазбаша жеке-дара түсіндірмесіне сәйкес орындаған салықтық міндеттеме кейіннен кері қайтарып алынса, қате деп танылса немесе жаңа, мағынасы жағынан өзге түсіндіру жіберілсе, онда айыппұлдар мен өсімпұл салық төлеушінің есебіне жазылмай, тексеру нәтижелері туралы хабарламаға шағымды қарау кезінде салықтық міндеттеме түзетілуге (түзеуге) жатады.

      4. Салық төлеуші (салық агенті) жол берген Қазақстан Републикасының салық заңнамасын бұзушылық салықтық тексерулер жүргізу барысында сипатталған болуға тиіс. Тұжырымдарды негіздеу және Қазақстан Републикасының салық заңнамасын бұзу фактісін айғақтайтын мән-жайларды ашып көрсету салық органдарына жүктеледі.

      5. Тексеру нәтижелері туралы хабарламаға шағымды қарау кезінде Қазақстан Републикасының салық заңнамасының барлық айқын емес тұстары мен реттелмеген мәселелері салық төлеушінің (салық агентінің) пайдасына түсіндіріледі.

9-бап. Салық жүйесінің біртұтастығы қағидаты

      Қазақстан Республикасының салық жүйесі Қазақстан Республикасының бүкіл аумағында барлық салық төлеушілерге (салық агенттеріне) қатысты бірыңғай жүйе болып табылады.

10-бап. Қазақстан Республикасы салық заңнамасының жариялылығы қағидаты

      Салық салу мәселелерін реттейтін нормативтік құқықтық актілер міндетті түрде ресми жариялануға жатады.

11-бап. Салық саясаты

      Мемлекеттің қаржылық қажеттіліктерін мемлекет пен салық төлеушілердің экономикалық мүдделерінің теңгерімін сақтау негізінде қамтамасыз ету мақсатында жаңа салықтарды және бюджетке төленетін төлемдерді белгілеу және қолданыстағыларының күшін жою, мөлшерлемелерді, салық салу объектілері мен салық салуға байланысты объектілерді, салықтар мен бюджетке төленетін төлемдер бойынша салықтық базаны өзгерту жөніндегі шаралардың жиынтығы салық саясаты болып табылады.

      Салық саясаты жөніндегі уәкілетті орган Қазақстан Республикасының Үкіметі айқындаған тәртіпке сәйкес салықтық жеңілдіктерді қолданудың тиімділігін талдауды жүзеге асырады.

12-бап. Салық салу мәселелері жөніндегі консультациялық кеңес

      1. Салықтық міндеттемелерді орындау барысында туындауы мүмкін түсініксіздіктерді, дәлсіздіктер мен қайшылықтарды жою, сондай-ақ салықтарды және бюджетке төленетін төлемдерді төлеуден жалтарудың ықтимал схемаларының жолын кесу мақсатында Қазақстан Республикасының Үкіметі Салық салу мәселелері жөніндегі консультациялық кеңесті құруға құқылы.

      2. Консультациялық кеңес және оның құрамы туралы ережені Қазақстан Республикасының Үкіметі бекітеді.

2-тарау. САЛЫҚ ТӨЛЕУШІНІҢ ЖӘНЕ САЛЫҚ АГЕНТІНІҢ ҚҰҚЫҚТАРЫ МЕН МІНДЕТТЕРІ. САЛЫҚТЫҚ ҚАТЫНАСТАРДА ӨКІЛДІК ЕТУ

13-бап. Салық төлеушінің құқықтары мен міндеттері

      1. Салық төлеуші:

      1) салық органдарынан қолданылып жүрген салықтар мен бюджетке төленетін төлемдер, Қазақстан Республикасының салық заңнамасындағы өзгерістер туралы ақпарат, Қазақстан Республикасының салық заңнамасын қолдану жөнінде түсіндірмелер алуға;

      2) Қазақстан Республикасының салық заңнамасында реттелетін қатынастарда жеке өзі немесе осы Кодекстің 16-бабына сәйкес заңды немесе уәкілетті өкілі арқылы немесе салық консультантының қатысуымен өзінің мүдделерін білдіруге;

      3) Қазақстан Республикасының заңнамасына сәйкес салықтар бойынша аудит жүргізуге арналған шартты жасасуға;

      4) осы Кодексте белгіленген жағдайларда салықтық бақылау нәтижелерін алуға;

      5) салық органында салықтық өтініштердің белгіленген нысандарының бланкілерін және (немесе) электрондық нысанда салықтық есептілік пен өтінішті ұсыну үшін қажетті бағдарламалық қамтылымды тегін алуға;

      6) тексеру нәтижелері туралы хабарламаға, деңгейлес мониторинг нәтижелері туралы хабарламаға, салық төлеушінің (салық агентінің) тексеру нәтижелері туралы хабарламаға шағымын қарау қорытындылары туралы хабарламаға, сондай-ақ салық органдары лауазымды адамдарының әрекеттеріне (әрекетсіздігіне) шағым жасауға;

      7) ұсынылуы Қазақстан Республикасының салық заңнамасында, Қазақстан Республикасының трансферттік баға белгілеу туралы заңнамасында, сондай-ақ Қазақстан Республикасының акцизделетін тауарлардың жекелеген түрлері, авиациялық отын, биоотын және мазут өндірісін және айналымын реттейтін заңнамасында көзделген ақпарат пен құжаттарды қоспағанда, салық салу объектілеріне және (немесе) салық салуға байланысты объектілерге қатысы жоқ ақпарат пен құжаттарды ұсынбауға;

      8) осы Кодекстің 22-бабының 15-тармағында көрсетілген ақпараттық жүйеден контрагенттің сенімділігі және адалдығы туралы ақпарат алуға құқылы.

      2. Салық төлеуші салықтық міндеттемелерінің бар-жоғы туралы ақпарат беру мақсаттары үшін өзінің телефон нөмірлері және электрондық поштасының мекенжайлары туралы мәліметтерді салық органына ұсынуға құқылы.

      3. Салық төлеуші:

      1) салықтық міндеттемелерді уақтылы және толық көлемде орындауға;

      2) салық органдарының талап етуі бойынша салықтар бойынша аудит жүргізуге арналған шартты және осындай шарт жасалған жағдайда, салықтар бойынша аудит қорытындысын ұсынуға;

      3) Қазақстан Республикасының салық заңнамасында, Қазақстан Республикасының трансферттік баға белгілеу туралы заңнамасында, сондай-ақ Қазақстан Республикасының акцизделетін тауарлардың жекелеген түрлері, авиациялық отын, биоотын және мазут өндірісін және айналымын реттейтін заңнамасында көзделген ақпарат пен құжаттарды ұсынуға;

      4) бақылау-касса машиналарын қолданған кезде қойылатын талаптарды сақтауға;

      5) ауыспалы есептерді, қолма-қол ақшаны есепке алу кітаптары мен тауар чектерін, сондай-ақ жою, қайтару чектерін және жою мен қайтару операциялары жүргізілген бақылау-касса машиналарының чектерін басып шығарылған немесе толығымен толтырылған күнінен бастап бес жыл бойы сақтауға міндетті.

      Осы тармақшаның ережелері деректерді тіркеу және (немесе) беру функциясы бар бақылау-касса машиналарын қолданатын салық төлеушіге қолданылмайды.

      4. Салық төлеушінің Қазақстан Республикасының салық заңнамасында белгіленген өзге де құқықтары болады және ол өзге де міндеттерді орындайды.

      Ескерту. 13-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-б. қараңыз); 24.06.2021 № 53-VII (01.07.2021 бастап қолданысқа енгізіледі); 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

14-бап. Салық агентінің құқықтары мен міндеттері

      Салық агентінің, осы Кодексте көзделген жағдайларды қоспағанда, салық төлеуші сияқты құқықтары болады және ол сондай міндеттерді орындайды.

      Салық агенті интернет-платформа операторы атынан Қазақстан Республикасының Әлеуметтік кодексіне сәйкес орындаушылар болып табылатын, арнаулы мобильдік қосымша пайдаланылатын арнаулы салық режимін қолданатын дара кәсіпкерлер үшін жеке табыс салығын және Қазақстан Республикасы Әлеуметтік кодексінің 102-1-бабының 1-тармағында көрсетілген әлеуметтік төлемдерді ұстап қалуды және аударуды жүргізеді.

      Ескерт. 14-бапқа өзгеріс енгізілді – ҚР 01.07.2024 № 105-VIII (алғашқы ресми жарияланған күнінен бастап күнтізбелік алпыс күн өткен соң қолданысқа енгізіледі) Заңымен.

15-бап. Салық төлеушінің (салық агентінің) құқықтарын қамтамасыз ету және қорғау

      1. Салық төлеушіге (салық агентіне) оның құқықтары мен заңды мүдделерінің қорғалуына кепілдік беріледі.

      2. Салық төлеушінің (салық агентінің) құқықтары мен заңды мүдделерін қорғау осы Кодексте және Қазақстан Республикасының өзге де заңдарында көзделген тәртіппен жүзеге асырылады.

      3. Салық органдарының, олардың лауазымды адамдары мен жұмыскерлерінің салық төлеушілерден Қазақстан Республикасының салық заңнамасында көзделмеген міндеттерді орындауын талап етуіне тыйым салынады.

16-бап. Осы Кодексте реттелетін салықтық қатынастарда өкілдік ету

      1. Егер осы тармақта өзгеше көзделмесе, салық төлеуші (салық агенті) Қазақстан Республикасының салық заңнамасында реттелетін қатынастарға заңды немесе уәкілетті өкілі арқылы қатысуға құқылы.

      Осы тармақтың ережесі:

      1) осы Кодекстің 85-бабының 4-тармағына сәйкес салық органының шешімімен қосылған құн салығы бойынша тіркеу есебінен шығарылған салық төлеушінің қосылған құн салығы бойынша салықтық есептілігі;

      2) қосылған құн салығы бойынша тіркеу есебіне қою туралы салықтық өтініш ұсынылған жағдайда қолданылмайды.

      2. Қазақстан Республикасының заңдарына сәйкес салық төлеушінің (салық агентінің) атынан өкілдік етуге уәкілеттік берілген тұлға салық төлеушінің (салық агентінің) заңды өкілі болып танылады.

      3. Салық төлеуші (салық агенті) салық органдарымен, Қазақстан Республикасының салық заңнамасында реттелетін қатынастарға өзге де қатысушылармен қарым-қатынастарда өз мүдделерін білдіруге уәкілеттік берген жеке немесе заңды тұлға салық төлеушінің (салық агентінің) уәкілетті өкілі болып танылады.

      Салық төлеуші (салық агенті) - жеке тұлғаның, оның ішінде дара кәсіпкердің уәкілетті өкілі Қазақстан Республикасының азаматтық заңнамасына сәйкес берілген, нотариат куәландырған немесе оған теңестірілген сенімхат негізінде әрекет етеді, онда өкілдің тиісті өкілеттіктері көрсетіледі.

      Электрондық салық төлеуші салық органдарының веб-қосымшасы арқылы өкілдің тиісті өкілеттіктері көрсетілетін салық төлеушінің электрондық құжатын ресімдеу жолымен уәкілетті өкілді айқындауға құқылы.

      Салық төлеуші (салық агенті) - заңды тұлғаның не оның құрылымдық бөлімшесінің уәкілетті өкілі құрылтай құжаттары және (немесе) Қазақстан Республикасының азаматтық заңнамасына сәйкес берілген сенімхат негізінде әрекет етеді, онда өкілдің тиісті өкілеттіктері көрсетіледі.

      4. Қазақстан Республикасының салық заңнамасында реттелетін қатынастарға салық төлеушінің (салық агентінің) жеке өзінің қатысуы оны өкілінің болуы құқығынан айырмайды, сол сияқты өкілдің қатысуы салық төлеушіні (салық агентін) көрсетілген қатынастарға жеке өзінің қатысу құқығынан айырмайды.

      5. Салық төлеушінің (салық агентінің) уәкілетті өкілінің салық төлеушінің (салық агентінің) атынан жасаған әрекеттері (әрекетсіздігі) салық төлеушінің (салық агентінің) әрекеттері (әрекетсіздігі) болып танылады.

      6. Жеке тұлғаның заңды өкілінің осы жеке тұлғаның атынан жасаған әрекеттері (әрекетсіздігі) жеке тұлғаның заңды өкілінің әрекеттері (әрекетсіздігі) болып танылады.

      Ескерту. 16-бапқа өзгеріс енгізілді – ҚР 21.12.2022 № 165-VII (01.01.2024 бастап қолданысқа енгізіледі) Заңымен.

17-бап. Өнімді бөлу туралы келісім (келісімшарт) негізінде жер қойнауын пайдалану жөніндегі операцияларды жүзеге асыру кезінде салықтық қатынастарға оператор арқылы қатысу

      1. Өнімді бөлу туралы келісім (келісімшарт) шеңберінде жай серіктестік (консорциум) құрамында жер қойнауын пайдалану жөніндегі операцияларды жүзеге асыратын жер қойнауын пайдаланушылар Қазақстан Республикасының салық заңнамасында реттелетін қатынастарға оператор арқылы қатысуға құқылы.

      2. Қазақстан Республикасының салық заңнамасында реттелетін қатынастардағы оператордың өкілеттіктері осы Кодекске қайшы келмейтін бөлігінде өнімді бөлу туралы келісімге (келісімшартқа) сәйкес айқындалады.

      3. Осы Кодекстің 722-бабы 3-тармағының 2) тармақшасына сәйкес салықтық міндеттемелерді орындаған кезде оператор осы Кодексте салық төлеушiлер (салық агенттерi) үшін көзделген барлық құқықтар мен міндеттерге ие болады, сондай-ақ оған осы Кодексте салық төлеушiлер (салық агенттерi) үшін көзделген салықтық әкімшілендіру тәртібі қолданылады.

      4. Қазақстан Республикасының салық заңнамасында реттелетін қатынастарда жер қойнауын пайдаланушылардың қатысуына байланысты осы жер қойнауын пайдаланушылардың атынан және (немесе) тапсырмасы бойынша жасалған оператордың әрекеттері (әрекетсіздігі) осындай жер қойнауын пайдаланушылардың және олардың атынан және (немесе) олардың тапсырмасы бойынша әрекет ететін оператордың әрекеттері (әрекетсіздігі) деп танылады.

3-тарау. САЛЫҚ ОРГАНДАРЫ. САЛЫҚ ОРГАНДАРЫНЫҢ УӘКІЛЕТТІ МЕМЛЕКЕТТІК ОРГАНДАРМЕН ЖӘНЕ ӨЗГЕ ДЕ ТҰЛҒАЛАРМЕН ӨЗАРА ІС-ҚИМЫЛЫ

18-бап. Салық органдары, олардың міндеттері мен жүйесі

      1. Салық органдары мемлекеттік кіріс органдары болып табылады және мынадай міндеттерді орындайды:

      1) Қазақстан Республикасы салық заңнамасының сақталуын қамтамасыз ету;

      2) салықтардың және бюджетке төленетін төлемдердің түсу толықтығы мен уақтылылығын қамтамасыз ету;

      3) Қазақстан Республикасының заңнамасына және осы Кодекске сәйкес әлеуметтік төлемдерді есептеудің, ұстап қалудың және аударудың толықтығы мен уақтылылығын қамтамасыз ету;

      4) Қазақстан Республикасының салық саясатын іске асыруға қатысу;

      5) өз құзыреті шегінде Қазақстан Республикасының экономикалық қауіпсіздігін қамтамасыз ету;

      6) ақпараттық-коммуникациялық инфрақұрылымды қалыптастыру, оның дамуын және салық төлеушілер үшін электрондық көрсетілетін қызметтердің қолжетімділігін қамтамасыз ету;

      7) Қазақстан Республикасының заңнамасында көзделген өзге де міндеттерді орындау.

      2. Салық органдарының жүйесі уәкілетті органнан және оның облыстар, республикалық маңызы бар қалалар және астана бойынша, аудандар, қалалар мен қалалардағы аудандар бойынша аумақтық бөлімшелерінен, сондай-ақ ауданаралық аумақтық бөлімшелерінен тұрады. Арнайы экономикалық аймақтар құрылған жағдайда, осы аймақтардың аумақтарында уәкілетті органның аумақтық бөлімшелері құрылуы мүмкін.

      Салық органдарының уәкілетті орган бекіткен кодтары бар.

      3. Уәкілетті орган салық органдарына басшылықты жүзеге асырады.

      4. Салық органдарының нышаны болады, оның сипаттамасы мен пайдаланылу тәртібін уәкілетті орган бекітеді.

      Ескерту. 18-бапқа өзгеріс енгізілді - ҚР 28.12.2018 № 210-VІ (01.01.2019 бастап қолданысқа енгізіледі) Заңымен.

19-бап. Салық органдарының құқықтары мен міндеттері

      1. Салық органдары:

      1) осы Кодексте көзделген нормативтік құқықтық актілерді өз құзыреті шегінде әзірлеуге және бекітуге;

      2) салық салу мәселелері бойынша халықаралық ынтымақтастықты жүзеге асыруға, оның ішінде шет мемлекеттердің уәкілетті органдарымен ақпарат алмасуға;

      3) екінші деңгейдегі банктердің және банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдардың Қазақстан Республикасының заңдарына сәйкес банктік құпияны құрайтын мәліметтер қамтылған бағдарламалық қамтылымының және (немесе) ақпараттық жүйесінің деректерін көруге қол жеткізу құқығын қоспағанда, салық төлеуші (салық агенті) осындай бағдарламалық қамтылымды және (немесе) ақпараттық жүйені пайдаланған жағдайда, салықтық тексеру барысында салық төлеушіден (салық агентінен) бастапқы есепке алу құжаттарының деректері, бухгалтерлік есепке алу тіркелімдері, салық салу объектілері және (немесе) салық салуға байланысты объектілер туралы ақпарат қамтылған бухгалтерлік және салықтық есептерді автоматтандыруға арналған бағдарламалық қамтылымның және (немесе) ақпараттық жүйенің деректерін көруге қол жеткізу құқығын беруді талап етуге құқылы.

      Осы тармақшаның бірінші бөлігінде белгіленген ерекшелік салық органдарының кірістер мен шығыстарға қатысты деңгейлес мониторингті жүзеге асыру және салықтық тексеру жүргізу барысында қойылатын талаптарына қолданылмайды;

      4) салық төлеушіден (салық агентінен):

      салықтарды және бюджетке төленетін төлемдерді есептеудің дұрыстығын және төлеудің (ұстап қалудың және аударудың) уақтылылығын, әлеуметтік төлемдерді есептеудің, ұстап қалудың және аударудың толықтығы мен уақтылығын растайтын құжаттарды ұсынуды;

      салық төлеуші (салық агенті) жасаған салықтық нысандар бойынша жазбаша түсініктерді, сондай-ақ салық төлеушінің (салық агентінің) қаржылық есептілігін, оның ішінде резидент-салық төлеушінің (салық агентінің) Қазақстан Республикасынан тысқары жерлерде орналасқан оның еншілес ұйымдарының қаржылық есептілігін қоса алғанда, егер осындай тұлға үшін Қазақстан Республикасының заңдарында міндетті түрде аудит жүргізу белгіленген болса, аудиторлық есепті қоса бере отырып, шоғырландырылған қаржылық есептілікті талап етуге;

      5) екінші деңгейдегі банктерден және банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдардан, бағалы қағаздарды номиналды ұстаушылар ретінде клиенттердің шоттарын жүргізу құқығына ие, инвестициялық портфельді басқаратын кастодиандардан, орталық депозитарийден, брокерлерден және (немесе) дилерлерден, сондай-ақ сақтандыру ұйымдарынан осы Кодекстің 24-бабының 1), 2), 3) және 6) тармақшаларында және 27-бабында ұсынылуы көзделген мәліметтерді алуға;

      6) екінші деңгейдегі банктерден және банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдардан коммерциялық, банктік және заңмен қорғалатын өзге де құпияны құрайтын мәліметтерді жария етуге Қазақстан Республикасының заңдарында белгіленген талаптарды сақтай отырып, осы Кодекстің 24-бабының 13) тармақшасында аталған тұлғаларға қатысты банктік шоттардың бар-жоғы және нөмірлері туралы, осы шоттардағы ақша қалдықтары мен қозғалысы туралы мәліметтерді алуға;

      7) салықтық тексеру барысында Қазақстан Республикасының Әкімшілік құқық бұзушылық туралы кодексінде айқындалған тәртіппен салық төлеушіден (салық агентінен) әкімшілік құқық бұзушылықтар жасалғаны туралы айғақтайтын құжаттарды алып қоюды жүргізуге;

      8) осы Кодекске сәйкес активтер мен міндеттемелер туралы декларацияны тапсыру міндеті жүктелген жеке тұлғаны салықтық тексеру барысында аталған декларацияда көрсетілген, мемлекеттік немесе өзге де тіркеуге жататын мүлік, сондай-ақ ол бойынша құқықтар және (немесе) мәмілелер мемлекеттік немесе өзге де тіркеуге жататын мүлік туралы мәліметтердің анықтығы бөлігінде тексеруді жүзеге асыруға;

      9) салықтық тексерулерге мамандарды тартуға;

      10) Қазақстан Республикасы Азаматтық кодексінің 49-бабы 2-тармағының 1), 2), 3) және 4) тармақшаларында көзделген негіздер бойынша соттарға мәмілелерді жарамсыз деп тану, заңды тұлғаны тарату туралы талаптар, сондай-ақ Қазақстан Республикасының заңнамасында белгіленген құзыреті мен міндеттеріне сәйкес өзге де талаптар қоюға құқылы.

      2. Салық органдары:

      1) салық төлеушінің (салық агентінің) құқықтарын сақтауға;

      2) мемлекеттің мүдделерін қорғауға;

      3) салық төлеушіге (салық агентіне) қолданыстағы салықтар және бюджетке төленетін төлемдер туралы, Қазақстан Республикасының салық заңнамасындағы өзгерістер туралы ақпарат беруге, Қазақстан Республикасының салық заңнамасын қолдану жөніндегі мәселелерді түсіндіруге;

      4) өз құзыреті шегінде салықтық міндеттеменің туындауы, орындалуы және тоқтатылуы жөнінде түсіндірмелерді жүзеге асыруға және түсініктемелер беруге міндетті.

      Деңгейлес мониторингте тұрған салық төлеушілер үшін осы тармақшаның бірінші бөлігінде көзделген түсіндірмелерді жүзеге асыруды және түсініктемелер беруді уәкілетті орган жүргізеді. Бұл ретте мұндай салық төлеушілер үшін уәкілетті орган жоспарланатын мәмілелерге (операцияларға) қатысты алдын ала түсіндірмелер мен комментарийлерді береді;

      5) талап қоюдың ескіру мерзімі ішінде салықтардың және бюджетке төленетін төлемдерді төлеу фактісін растайтын мәліметтердің сақталуын қамтамасыз етуге;

      6) Қазақстан Республикасының заңнамасына сәйкес қаржылық мониторингті жүзеге асыратын және кірістерді заңдастыруға (жылыстатуға) қарсы іс-қимыл жөніндегі өзге де шараларды қабылдайтын уәкілетті мемлекеттік органға салық органдарының ақпараттық жүйесіне кіруге рұқсат беруге;

      7) осы Кодексте айқындалған тәртіппен және жағдайларда уәкілетті органның интернет-ресурсында:

      салықтық берешегі бар;

      Қазақстан Республикасының салық заңнамасына сәйкес әрекет етпейтін деп танылған;

      осы Кодекстің 120-1-бабының 1-тармағына сәйкес электрондық шот-фактуралардың ақпараттық жүйесінде электрондық шот-фактураларды жазып беру шектелген;

      тіркелуі заңды күшіне енген сот актісі негізінде жарамсыз деп танылған салық төлеушілер (салық агенттері) туралы мәліметтерді орналастыруға;

      8) салық төлеушіге (салық агентіне) салықтық өтініштердің белгіленген нысандарының бланкілерін және (немесе) электрондық нысанда салықтық есептілік пен өтінішті ұсыну үшін қажетті бағдарламалық қамтылымды тегін беруге;

      9) салық төлеушінің (салық агентінің) салық органдары лауазымды адамдарының әрекеттеріне (әрекетсіздігіне) шағымын қарауға;

      10) жыл сайын Қазақстан Республикасы Ұлттық кәсіпкерлер палатасының сұрау салуы бойынша жылдық жиынтық кірісі "Қазақстан Республикасының Ұлттық кәсіпкерлер палатасы туралы" Қазақстан Республикасының Заңында белгіленген өлшемшарттарға сәйкес келетін кәсіпкерлік субъектілерінің атауы мен сәйкестендіру нөмірі туралы мәліметтерді ұсынуға;

      11) салықтық міндеттеменің орындалуын қамтамасыз ету тәсілдерін қолдануға және салық төлеушінің (салық агентінің) салықтық берешегін мәжбүрлеу тәртібімен өндіріп алуға;

      12) мемлекеттің меншігіне айналған мүлікті есепке алу, сақтау, бағалау, одан әрі пайдалану және өткізу тәртібінің сақталуын, оны Қазақстан Республикасының заңнамасына сәйкес тиісті уәкілетті мемлекеттік органға берудің толықтығы мен уақтылығын, сондай-ақ ол өткізілген жағдайда бюджетке ақшаның түсуінің толықтығы мен уақтылығын бақылауды жүзеге асыруға;

      13) уәкілетті мемлекеттік органдар мен жергілікті атқарушы органдардың салықтарды және бюджетке төленетін төлемдерді есептеудің дұрыстығы, алудың толықтығы және аударудың уақтылығы мәселелері жөніндегі қызметін бақылауды жүзеге асыруға;

      14) салық төлеушінің (салық агентінің) салықтық өтініші бойынша осы Кодексте белгіленген тәртіппен және мерзімдерде Қазақстан Республикасындағы көздерден бейрезидент алған кірістердің және ұстап қалынған (төленген) салықтардың сомалары туралы анықтама ұсынуға;

      15) уәкілетті органның сайтында:

      активтер мен міндеттемелер туралы декларацияны;

      кірістер мен мүлік туралы декларацияны тапсырған жеке тұлғалардың жеке сәйкестендіру нөмірі туралы ақпаратты орналастыруға;

      16) "Қазақстан Республикасының ұлттық қауіпсіздік органдары туралы" Қазақстан Республикасының Заңында көзделген мақсаттарда және тәртіппен Қазақстан Республикасының ұлттық қауіпсіздік органдарына салық органдарының ақпараттық жүйесіне қолжетімділік беруге;

      17) Еуразиялық экономикалық одаққа мүше бір мемлекеттің аумағынан Қазақстан Республикасының аумағы арқылы Еуразиялық экономикалық одаққа мүше басқа мемлекеттің аумағына халықаралық автомобиль тасымалдарын жүзеге асыру кезінде тауарларға ілеспе жүкқұжаттарда көрсетілген мәліметтерге тауарлар атауының, санының (көлемінің) сәйкестігі мәселелері бойынша тақырыптық салықтық тексеру жүргізу барысында Қазақстан Республикасының Әкімшілік құқық бұзушылық туралы кодексінде айқындалған тәртіппен әкімшілік құқық бұзушылық жасалғанын куәландыратын құжаттарды, тауарларды және заттарды алып қоюды жүргізуге міндетті.

      3. Салық органдарының Қазақстан Республикасының заңнамасында белгіленген өзге де құқықтары болады және олар өзге де міндеттерді орындайды.

      4. Салықтық тексеру барысында қылмыстық құқық бұзушылық белгілерін көрсететін салықтарды және бюджетке төленетін төлемдерді төлеуден жалтару, сондай-ақ әдейі банкроттық фактілері анықталған кезде салық органдары Қазақстан Республикасының заңдарына сәйкес процестік шешім қабылдау үшін тиісті құқық қорғау органдарына олардың тергеуіне жататын материалдарды жібереді.

      Ескерту. 19-бапқа өзгерістер енгізілді– ҚР 02.07.2018 № 166-VІ (01.01.2019 бастап қолданысқа енгізіледі); 27.12.2019 № 290-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

20-бап. Салық органдарының лауазымды адамдарын материалдық қамтамасыз ету, құқықтық және әлеуметтік қорғау

      1. Салық органдарының лауазымды адамы қызметтік міндеттерін орындау кезінде заңмен қорғалады.

      2. Салық органдары лауазымды адамының заңды талаптарын орындамау, салық органдары лауазымды адамының қызметтік жұмысына байланысты оны немесе оның отбасы мүшелерін қорлау, қорқыту, оларға зорлық-зомбылық жасау немесе олардың өміріне, денсаулығына, мүлкіне қолсұғушылық, салық органдары лауазымды адамының қызметтік міндеттерін орындауына кедергі келтіретін басқа да іс-қимылдар Қазақстан Республикасының заңдарында белгіленген жауаптылыққа алып келеді.

      3. Қызметтік жұмысын жүзеге асыруына байланысты денсаулығына ауырлығы орташа зиян келтірілген кезде салық органдарының лауазымды адамына бюджет қаражатынан бес айлық жалақысы мөлшерінде біржолғы өтемақы төленеді.

      4. Қызметтік жұмысын жүзеге асыруына байланысты денсаулығына кәсіптік қызметімен одан әрі айналысуына мүмкіндік бермейтіндей ауыр зиян келтірілген кезде салық органдарының лауазымды адамына бюджет қаражатынан бес жылдық ақшалай қамтылым мөлшерінде біржолғы өтемақы, сондай-ақ оның лауазымдық айлықақысы мен зейнетақысының мөлшерлері арасындағы айырма (өмір бойы) төленеді.

      5. Салық органдарының лауазымды адамы қызметтік міндеттерін орындау кезінде қайтыс болған жағдайда, қаза тапқан адамның отбасына немесе оның асырауындағы адамдарға (мұрагерлеріне):

      1) қаза тапқан адамның соңғы атқарған лауазымы бойынша бюджет қаражатынан он жылдық ақшалай қамтылым мөлшерінде біржолғы жәрдемақы төленеді;

      2) Қазақстан Республикасының әлеуметтік қорғау туралы заңнамасында белгіленген мөлшерде және тәртіппен асыраушысынан айырылу жағдайы бойынша мемлекеттік әлеуметтік жәрдемақы тағайындалады.

      6. Қызметтік міндеттерін орындауына байланысты салық органдары лауазымды адамының денсаулығы мен мүлкіне келтірілген нұқсан, сондай-ақ салық органдары лауазымды адамының отбасы мүшелері мен жақын туыстарының денсаулығы мен мүлкіне келтірілген нұқсан Қазақстан Республикасының заңнамасына сәйкес өтеледі.

      Ескерту. 20-бапқа өзгеріс енгізілді – ҚР 12.12.2023 № 45-VIII (01.07.2023 бастап қолданысқа енгізіледі) Заңымен.

21-бап. Жергілікті атқарушы органдардың өкілеттіктері

      1. Аудандық маңызы бар қалалардың, кенттердің, ауылдардың, ауылдық округтердің әкімдері (бұдан әрі – әкімдер) салық төлеуші - жеке тұлға төлейтін мүлік, көлік құралдары салықтарын, жер салығын жинауды ұйымдастырады.

      2. Осы баптың 1-тармағында көрсетілген салықтарды жинау қатаң есептілік құжаты болып табылатын квитанция негізінде жүзеге асырылады. Квитанция нысанын уәкілетті орган белгілейді.

      3. Осы баптың 1-тармағында көрсетілген салықтарды жинауды ұйымдастыру кезінде әкімдер:

      1) салық органдарынан салық сомасы туралы хабарламаны алған күннен бастап бес жұмыс күнінен кешіктірмей көрсетілген хабарламаны салық төлеуші - жеке тұлғаға табыс етуді;

      2) салық сомасы қолма-қол ақшамен төленген кезде салық төлеуші - жеке тұлғаға осындай төлеу фактісін растайтын квитанция беруді;

      3) екінші деңгейдегі банкке немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымға ақша қабылдау жүзеге асырылған операциялық күннен кейінгі келесі күннен кешіктірмей, салық сомаларын кейіннен бюджет есебіне жатқызу үшін күн сайын тапсыруды қамтамасыз етеді. Егер күн сайынғы ақша түсімі республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарына қолданыста болатын 10 еселенген айлық есептік көрсеткіштен аз болса, сондай-ақ елді мекенде екінші деңгейдегі банк немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйым болмаған кезде ақша тапсыру үш операциялық күнде бір рет жүзеге асырылады;

      4) қвитанциялардың дұрыс толтырылуын және сақталуын;

      5) уәкілетті орган белгілеген тәртіппен және мерзімдерде салық органына квитанцияларды пайдалану туралы, сондай-ақ салық сомаларын екінші деңгейдегі банкке немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымға тапсыру туралы есептер беруді қамтамасыз етеді.

22-бап. Салық органдарының уәкілетті мемлекеттік органдармен, жергілікті атқарушы органдармен және өзге де тұлғалармен өзара іс-қимылы

      1. Салық органдары уәкілетті мемлекеттік және жергілікті атқарушы органдармен өзара іс-қимыл жасайды, Қазақстан Республикасының заңнамасына сәйкес бірлескен бақылау шараларын әзірлейді және қабылдайды, өзара ақпарат алмасуды қамтамасыз етеді.

      2. Уәкілетті мемлекеттік және жергілікті атқарушы органдар салықтық бақылауды жүзеге асыру жөніндегі міндеттерді орындауда салық органдарына жәрдем көрсетуге міндетті.

      3. Қоршаған ортаны қорғау саласындағы уәкілетті мемлекеттік орган мен оның аумақтық органдары осы Кодекстің 573-баптың 3-тармағында айқындалған тәртіппен Қазақстан Республикасының экологиялық заңнамасын сақтау (мемлекеттік экологиялық бақылау) бойынша өздері жүзеге асырған тексерулердің нәтижелері бойынша мәліметтер ұсынуға міндетті.

      4. Уәкілетті мемлекеттік органдар осы Кодекстің 26-бабында белгіленген тәртіппен және мерзімдерде тізбе бойынша жеке тұлғалар жөніндегі мәліметтерді уәкілетті органға ұсынуға міндетті.

      5. Салық органдары мен жергілікті атқарушы органдар салықтар жинауды жүзеге асыру бойынша осы Кодекстің 21-бабында айқындалған тәртіппен бір-бірімен өзара іс-қимыл жасайды.

      6. Уәкілетті мемлекеттік және жергілікті атқарушы органдардың бюджетке төленетін төлемдерді алу және олар бойынша мәліметтер ұсыну жөніндегі өкілеттіктері осы Кодекстің Ерекше бөлігінде айқындалады.

      7. Салық органдары уәкілетті мемлекеттік органдармен, жергілікті атқарушы органдармен және өзге де тұлғалармен өзара іс-қимылды осы Кодексте айқындалған тәртіппен электрондық тәсілмен жүзеге асыруға құқылы.

      8. Салық органдары салықтық тексеру барысында еңбекпен табылмаған сыйлықақылар, болмаған залалдар, мәлімделген, бірақ реттелмеген залалдар, болған, бірақ мәлімделмеген залалдар бойынша сақтандыру резервтері мөлшерінің Қазақстан Республикасының сақтандыру және сақтандыру қызметі туралы заңнамасында белгіленген талаптарға сәйкестігі туралы қорытындыны тексерілетін салық төлеушіге қатысты алу бойынша қаржы нарығы мен қаржы ұйымдарын реттеу, бақылау және қадағалау жөніндегі уәкілетті органмен өзара іс-қимыл жасайды.

      Қаржы нарығы мен қаржы ұйымдарын реттеу, бақылау және қадағалау жөніндегі уәкілетті орган уәкілетті органның сұрау салуы бойынша мұндай қорытындыны қаржы нарығы мен қаржы ұйымдарын реттеу, бақылау және қадағалау жөніндегі уәкілетті органмен бірлесіп уәкілетті орган айқындаған тәртіппен ұсынады.

      9. Уәкілетті орган, Қазақстан Республикасының Ұлттық Банкі және қаржы нарығы мен қаржы ұйымдарын реттеу, бақылау және қадағалау жөніндегі уәкілетті орган Қазақстан Республикасының заңнамасына сәйкес бірлескен бақылау шараларын әзірлейді және қабылдайды, өзара ақпарат алмасуды қамтамасыз етеді.

      Уәкілетті орган Қазақстан Республикасының Ұлттық Банкіне валюталық бақылауды жүзеге асыру жөніндегі міндеттерді орындауда жәрдем көрсетеді.

      Уәкілетті орган Қазақстан Республикасының Ұлттық Банкімен және қаржы нарығы мен қаржы ұйымдарын реттеу, бақылау және қадағалау жөніндегі уәкілетті органмен ақпараттық өзара іс-қимыл жасауды электрондық тәсілмен жүзеге асыруға құқылы. Уәкілетті органның Қазақстан Республикасының Ұлттық Банкімен және қаржы нарығы мен қаржы ұйымдарын реттеу, бақылау және қадағалау жөніндегі уәкілетті органмен өзара іс-қимыл жасау тәртібі бірлескен актілерде айқындалады.

      10. Қазақстан Республикасының Ұлттық Банкі жеке тұлғаның (жеке тұлғаға), заңды тұлғаның (заңды тұлғаға), сондай-ақ заңды тұлғаның құрылымдық бөлімшесінің (құрылымдық бөлімшесіне) мәмілелер (келісімшарттар) бойынша, оның ішінде тауарсыз операциялар бойынша екінші деңгейдегі банктер және банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдар арқылы жүргізілген, 50 000 АҚШ долларынан астам сома баламасында валюталық операциялар бойынша Қазақстан Республикасынан және Қазақстан Республикасына төлемдері және (немесе) ақша қаражатының аударымдары туралы уәкілетті банктерден алынған ақпаратты уәкілетті органға береді.

      Осы тармақтың бірінші бөлігінде көрсетілген ақпарат уәкілетті орган мен Қазақстан Республикасы Ұлттық Банкінің бірлескен актісінде белгіленген тәртіппен, нысан бойынша және мерзімдерде жіберіледі.

      11. Салық органдары өндірушілер бойынша ақпаратты олардың заңды мекенжайларын, өндірушілердің (импорттаушылардың) кеңейтілген міндеттемелері қолданылатын, Қазақстан Республикасының аумағында өндірілген өнімнің (тауарлардың) көлемдері мен түрлерін көрсете отырып, қоршаған ортаны қорғау саласындағы уәкілетті мемлекеттік органға тоқсан сайын береді.

      12. Жер қойнауын пайдалану құқығын беру жөніндегі уәкілетті мемлекеттік органдар мен жергілікті атқарушы органдар жер қойнауын пайдаланушылармен жасалған жер қойнауын пайдалануға арналған келісімшарттардың және (немесе) құпиялылық туралы келісімдердің көшірмелерін және (немесе) Қазақстан Республикасының пайдалы қазбалар қорлары жөніндегі мемлекеттік комиссиясының пайдалы қазбалардың қорларын бекіту және пайдалы қазбалардың қорларын мемлекеттік балансқа қою туралы хаттамаларын, сондай-ақ оларға толықтырулар мен өзгерістерді жасалған немесе өзгерістер мен толықтырулар енгізілген күнінен бастап бес жұмыс күнінен кешіктірмей, оның ішінде автоматтандырылған ақпарат алмасу жолымен салық органына ұсынады.

      13. Жергілікті атқарушы органдар халыққа қалалық қоғамдық көлікпен тасымалдау бойынша қызметтер көрсету бөлігінде салық төлеушілердің билеттерді пайдалануы туралы мәліметтерді орналасқан жеріндегі салық органдарына уәкілетті орган бекіткен нысан бойынша ұсынады.

      14. Бақылау-касса машинасын және төлем карточкаларын пайдалана отырып, төлемдерді қабылдауға арналған жабдықты (құрылғыны) қолданудағы бұзушылықтар туралы ақпаратқа ие адамдар өздеріне белгілі болған, бейнетіркеумен расталған бұзушылық фактілері туралы салық органына хабарлауға құқылы.

      Бақылау-касса машинасын және төлем карточкаларын пайдалана отырып, төлемдерді қабылдауға арналған жабдықты (құрылғыны) қолданудағы бұзушылық фактілері туралы хабарлаған адам, мұндай факт расталған жағдайда, Қазақстан Республикасының Үкіметі айқындайтын тәртіппен сыйақы беруге жатады.

      Осы тармақтың екінші бөлігінің ережелері жасалған құқық бұзушылық фактілері туралы көрінеу жалған ақпарат хабарлаған адамдарға қолданылмайды. Бұл ретте, көрінеу жалған ақпарат хабарлаған адамдар Қазақстан Республикасының заңдарында белгіленген жауаптылықта болады.

      15. Уәкілетті орган Қазақстан Республикасының Ұлттық кәсіпкерлер палатасымен келісу бойынша уәкілетті орган бекітетін әдістеме бойынша есептелген индекстер негізінде салық төлеушінің контрагенттерді өз бетінше тексеруі үшін ақпараттық жүйені жүргізу мақсатында уәкілетті мемлекеттік органдармен және Қазақстан Республикасының Ұлттық кәсіпкерлер палатасымен өзара іс-қимыл жасайды. Өзара іс-қимыл жасау тәртібін уәкілетті орган айқындайды.

      Ескерту. 22-бапқа өзгерістер енгізілді - ҚР 08.01.2019 № 215-VI (алғашқы ресми жарияланған күнінен кейін үш ай өткен соң қолданысқа енгізіледі); 03.07.2019 № 262-VI (01.01.2020 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңдарымен.

23-бап. Уәкілетті органның әскери басқару органдарымен өзара іс-қимылы

      1. Жергілікті әскери басқару органдары мерзімді әскери қызметке шақырылған және мерзімді әскери қызметтен шығарылған жеке тұлғалар туралы мәліметтерді уәкілетті органға мынадай мерзімдерде:

      1) жеке тұлғалар жылдың сәуірінде - маусымында:

      мерзімді әскери қызметке шақырылған;

      мерзімді әскери қызметтен шығарылған болса, сол жылдың 31 шілдесінен кешіктірмей;

      2) жеке тұлғалар жылдың қазанында - желтоқсанында:

      мерзімді әскери қызметке шақырылған;

      мерзімді әскери қызметтен шығарылған болса, сол жылдан кейінгі жылдың 31 қаңтарынан кешіктірмей ұсынады.

      2. Қазақстан Республикасының Қорғаныс министрлігі Қазақстан Республикасының заңнамасында айқындалған тәртіппен жергілікті әскери басқару органдарының тізбесін уәкілетті органға мынадай мерзімдерде:

      1) осы баптың 1-тармағының 2) тармақшасында көрсетілген жылдың 1 қаңтарынан кешіктірмей;

      2) осы баптың 1-тармағының 1) тармақшасында көрсетілген жылдың 1 шілдесінен кешіктірмей ұсынады.

24-бап. Екінші деңгейдегі банктердiң және банк операцияларының жекелеген түрлерiн жүзеге асыратын ұйымдардың мiндеттерi

      Екінші деңгейдегі банктер және банк операцияларының жекелеген түрлерiн жүзеге асыратын ұйымдар:

      1) бейрезидентті қоса алғанда, салық төлеуші - заңды тұлғаға, оның құрылымдық бөлімшелеріне, дара кәсіпкер немесе жеке практикамен айналысатын адам ретінде тіркеу есебінде тұрған жеке тұлғаға, шетелдік пен азаматтығы жоқ адамға банктік шоттар ашқан не Қазақстан Республикасындағы банктер және банк қызметі туралы" Қазақстан Республикасы Заңының 60-1, 61-2, 61-11, 61-12-баптарында көзделген жағдайларда банктік шоттағы жеке сәйкестендіру коды өзгерген кезде көрсетілген шоттардың ашылғаны не өзгергені туралы олар ашылған не өзгерген күннен кейінгі екі жұмыс күнінен кешіктірмей, сәйкестендіру нөмірін көрсете отырып, хабарлардың кепілдікпен жеткізілуін қамтамасыз ететін телекоммуникациялар желісі арқылы беру жолымен уәкілетті органды хабардар етуге міндетті.

      Бірыңғай жинақтаушы зейнетақы қорының және ерікті жинақтаушы зейнетақы қорларының зейнетақы активтерін, әлеуметтік медициналық сақтандыру қорының активтерін, Мемлекеттік әлеуметтік сақтандыру қорының активтерін, арнайы қаржы компаниясының облигацияларын шығаруды қамтамасыз ету болып табылатын активтерді және инвестициялық қордың активтерін сақтауға арналған банктік шоттар, бейрезидент-заңды тұлғалардың, шетелдiктер мен азаматтығы жоқ адамдардың жинақ шоттары, шетелдік корреспондент-банктердің корреспонденттік шоттары, мемлекеттік бюджеттен және (немесе) Мемлекеттік әлеуметтік сақтандыру қорынан төленетін жәрдемақылар мен әлеуметтік төлемдерді, Қазақстан Республикасы Әлеуметтік кодексінің 112-бабы 4-тармағының 1) тармақшасына сәйкес ұсынылатын материалдық көмекті алуға арналған банктік шоттар, нотариус депозиті шарттарында ақшаны есепке жатқызуға арналған ағымдағы шоттар, жеке сот орындаушысының өндіріп алушылардың пайдасына өндіріп алынған сомаларды сақтауға арналған ағымдағы шоты, эскроу-шоттар, "Мемлекеттік білім беру жинақтау жүйесі туралы" Қазақстан Республикасының Заңына сәйкес жасалған білім беру жинақтау салымы туралы шарт бойынша банктік шоттар бойынша хабарлама талап етілмейді.

      Екінші деңгейдегі банктердің және банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдардың осы баптың осы тармақшасында және 4), 6), 8), 11), 13) және 15) тармақшаларында көзделген міндеттерді орындауы мақсатында оларға Қазақстан Республикасының Ұлттық Банкімен келісу бойынша уәкілетті орган айқындаған тәртіппен салық төлеушілер, оның ішінде дара кәсіпкер немесе жеке практикамен айналысатын адам ретінде тіркеу есебінде тұрған жеке тұлғалар туралы ақпарат беріледі.

      Көрсетілген шоттардың ашылғаны не өзгергені туралы телекоммуникациялар желісі арқылы хабардар ету техникалық проблемалардың салдарынан мүмкін болмаған кезде хабарлама салық төлеушінің орналасқан (тұрғылықты) жеріндегі салық органына екі жұмыс күні ішінде қағаз жеткізгіште жіберіледі;

      2) Қазақстан Республикасының ақпарат алмасу туралы халықаралық шартына сәйкес телекоммуникациялар желiсі арқылы уәкілетті органға банктік шоттардың бар екендігі және олардың нөмірлері туралы, осы шоттардағы ақша қалдықтары туралы мәліметтерді, сондай-ақ өзге мүліктің, оның ішінде металл шоттарда орналастырылған немесе бейрезидент-жеке тұлғалардың, бейрезидент-заңды тұлғалардың, сондай-ақ бейрезиденттер бенефициарлық меншік иелері болып табылатын заңды тұлғалардың басқаруындағы өзге мүліктің бар екендігі, түрі және құны туралы мәліметтерді Қазақстан Республикасының Ұлттық Банкімен келісу бойынша уәкілетті орган белгілеген тәртіппен және мерзімдерде ұсынуға;

      3) уәкілетті органның сұрау салуы бойынша банктік шоттардың бар екендігі және олардың нөмірлері туралы, осы шоттардағы ақша қалдықтары және қозғалысы туралы мәліметтерді, жеке немесе заңды тұлға және екінші деңгейдегі банк, банк операцияларының жекелеген түрлерін жүзеге асыратын ұйым арасында жасалған, банк қызметтерін көрсету көзделетін шартқа қатысты өзге де ақпаратты, сондай-ақ өзге мүліктің, оның ішінде металл шоттарда орналастырылған немесе шет мемлекеттiң уәкілетті органының Қазақстан Республикасының халықаралық шартына сәйкес жіберген сұрау салуында көрсетілген жеке және заңды тұлғалардың басқаруындағы мүліктің бар екендігі, түрі және құны туралы мәліметтерді ұсынуға;

      4) салықтарды және бюджетке төленетін төлемдерді, әлеуметтік төлемдерді төлеу үшін төлем құжаттарын қабылдау кезінде сәйкестендіру нөмірін қалыптастыру қағидаларына сәйкес сәйкестендіру нөмірінің дұрыс көрсетілуін тексеруге міндетті.

      Төлем құжатында көрсетілген сәйкестендіру нөмірі сәйкестендіру нөмірлерін қалыптастыруды және сәйкестендіру нөмірлерінің ұлттық тізілімдерін жүргізуді жүзеге асыратын уәкілетті мемлекеттік органның деректерімен сәйкес келмеген не ол болмаған жағдайларда, екінші деңгейдегі банктер немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдар мұндай төлем құжатын орындаудан бас тартады.

      Осы тармақшаның бірінші және екінші бөліктерінің ережелері осы Кодекстің 189-бабы 1-тармағының 2) тармақшасында көзделген бюджетке төленетін төлемдерді шетелдік және азаматтығы жоқ адам төлеген кезде қолданылмайды;

      5) жеке тұлғалардан алынатын көлік құралдары салығын төлеу бойынша төлем құжатында көрсетілген жеңіл және жүк автомобильдерінің, автобустардың сәйкестендіру нөмірі жол жүрісі қауіпсіздігін қамтамасыз ету жөніндегі уәкілетті орган ұсынған деректерге сәйкес келмеген жағдайда, төлем құжатын орындаудан бас тартуға міндетті.

      Жол жүрісі қауіпсіздігін қамтамасыз ету жөніндегі уәкілетті орган ұсынған деректерде көлік құралының сәйкестендіру нөмірі болмаған жағдайда, екінші деңгейдегі банктер немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдар жеке тұлғалардан алынатын көлік құралдары салығын төлеуге арналған төлем құжатын орындаудан бас тартуға құқылы емес.

      6) салық төлеушіге осы баптың 1) тармақшасында көрсетілген банктік шоттарды жабу кезінде олардың жабылғандығы туралы уәкілетті органды сәйкестендіру нөмірін көрсете отырып, олардың жабылған күнінен кейінгі екі жұмыс күнінен кешіктірмей, хабарлардың кепiлдік беріліп жеткiзiлуін қамтамасыз ететін телекоммуникациялар желісі арқылы хабардар етуге міндетті.

      Көрсетілген шоттардың жабылғандығы туралы телекоммуникациялар желісі бойынша хабардар ету техникалық проблемалар салдарынан мүмкін болмаған кезде хабарлама салық төлеушінің орналасқан (тұрғылықты) жеріндегі салық органына екі жұмыс күні ішінде қағаз жеткізгіште жіберіледі;

      7) дара кәсіпкер ретінде тіркеу есебінде тұрған жеке тұлғаға немесе заңды тұлғаға берiлген кредит (қарыз) бойынша сыйақыны есепке жазуды тоқтата тұру арқылы осындай сыйақы түріндегі кiрiстердi тану тоқтатылған кезде, бұл туралы осы Кодекстiң 314-бабына сәйкес айқындалатын, уәкілетті орган белгiлеген нысан бойынша мұндай тану тоқтатылған есептi салықтық кезеңнен кейiнгi жылдың 31 наурызынан кешiктiрмей уәкiлеттi органды хабардар етуге;

      8) клиентке қойылатын барлық талаптарды қанағаттандыру үшін клиенттің банктік шоттардағы ақшасы жеткілікті болған кезде, бірінші кезектегі тәртіппен банктік шоттан салықтарды және бюджетке төленетін төлемдерді төлеу бойынша салық төлеушінің төлем тапсырмаларын орындауға міндетті. Салықтық берешек сомасын өндіріп алу туралы салық органдарының инкассалық өкімдерін де осындай тәртіппен салық органдарының нұсқауы алынған күннен кейінгі бір операциялық күннен кешіктірілмей орындауға міндетті.

      Клиентке қойылатын барлық талаптарды қанағаттандыру үшін банктік шоттарда ақша болмаған немесе жеткіліксіз болған жағдайда, екінші деңгейдегі банк ақшаны Қазақстан Республикасының Азаматтық кодексінде айқындалған кезектілік тәртібімен салықтық берешекті өтеу есебіне алып қоюды жүргізеді;

      9) салықтардың, бюджетке төленетiн төлемдердiң және әлеуметтік төлемдердің сомаларын:

      төлем карточкасы пайдаланылып төлем жүргізілген жағдайларды қоспағанда, салық төлеуші оларға бастамашылық жасаған күні;

      төлем карточкасы пайдаланылып төлем жүргізілген жағдайларда салық төлеушінің банктік шотынан ақшаны есептен шығарған күннен бастап бір операциялық күннен кешіктірмей;

      операциялық күннің ішінде, бірақ екінші деңгейдегі банктердің немесе банк операцияларының жекелеген түрлерiн жүзеге асыратын ұйымдардың кассасына қолма-қол ақша енгізілген не екінші деңгейдегі банктердің немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдардың электрондық терминалдары арқылы қолма-қол ақша енгізілген күннен бастап келесі операциялық күннен кешіктірмей аударуға;

      10) дара кәсіпкер немесе жеке практикамен айналысатын адам ретінде тіркеу есебінде тұрған, тексерілетін жеке тұлғаның немесе заңды тұлғаның банктік шоттары бойынша ақшасының бар-жоғын және жасалатын операцияларын тексеруге салық органдарының лауазымды адамын нұсқамасы болған кезде жіберуге;

      11) осы Кодексте көзделген жағдайларда, салық органының шешімі бойынша Қазақстан Республикасының заңдарында айқындалған тәртіппен, осы Кодекстің 118-бабы 2-тармағының ережелерін ескере отырып, дара кәсіпкер немесе жеке практикамен айналысатын адам ретінде тіркеу есебінде тұрған жеке тұлғаның, заңды тұлғаның, заңды тұлғаның құрылымдық бөлімшесінің немесе қызметін Қазақстан Республикасында тұрақты мекеме арқылы жүзеге асыратын бейрезидент-заңды тұлғаның құрылымдық бөлімшесінің корреспонденттік шоттарды қоспағанда, банктік шоттарындағы барлық шығыс операцияларын тоқтата тұруға;

      12) Қазақстан Республикасының азаматтық заңнамасына сәйкес міндеттеме тоқтатылған күнге дара кәсіпкер ретінде тіркеу есебінде тұрған жеке тұлға немесе заңды тұлға болып табылатын қарыз алушыға берiлген кредиттер (қарыздар) бойынша мiндеттемелер тоқтатылған кезде қарыз алушының орналасқан (тұрғылықты) жеріндегі салық органын күнтізбелік отыз күн ішінде тоқтатылған міндеттеменің мөлшері туралы хабардар етуге міндетті.

      Осы тармақшаның бірінші бөлігінің ережелері міндеттеме орындау жолымен тоқтатылған кезінде қолданылмайды;

      13) салық органының сұрау салуын алған күннен бастап он жұмыс күні ішінде:

      салық салуға байланысты мәселелер бойынша тексерілетін заңды тұлғаның және (немесе) оның құрылымдық бөлімшесінің;

      активтер мен міндеттемелер туралы декларацияны тапсыру жөніндегі міндет туындаған жеке тұлғаның;

      салық салуға байланысты мәселелер бойынша, дара кәсіпкер немесе жеке практикамен айналысатын адам ретінде тіркеу есебінде тұрған тексерілетін жеке тұлғаның;

      осы Кодекстің 59 және 66-баптарына сәйкес қызметі тоқтатылған кезде салықтық міндеттемені орындаудың ерекшеліктері қолданылатын дара кәсіпкердің, жеке практикамен айналысатын адамның, заңды тұлғаның;

      тұратын жерінде іс жүзінде болмауы осы Кодекстің 70-бабында айқындалған тәртіппен расталған және салықтық есептілікті ұсынудың осы Кодексте белгіленген мерзімінен кейін, осы Кодексте көзделген жағдайларда осындай мерзімді ұзарту кезеңін қоспағанда, алты ай өткенге дейін оны ұсынбаған, дара кәсіпкер немесе жеке практикамен айналысатын адам ретінде тіркеу есебінде тұрған жеке тұлғаның, заңды тұлғаның және (немесе) оның құрылымдық бөлімшесінің;

      осы Кодекстің 48-бабының 2-тармағында белгіленген талап қоюдың ескіру мерзімінен аспайтын уақыт кезеңі үшін, осы Кодекстің 67-бабына сәйкес дара кәсіпкер ретінде тіркеу есебінен шығарылған жеке тұлғаның;

      туындаған күнінен бастап екі ай бойы республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарына қолданыста болатын айлық есептік көрсеткіштің 5 000 еселенген мөлшерінен асатын мөлшерде өтелмеген салықтық берешегі бар, дара кәсіпкер ретінде тіркеу есебінде тұрған жеке тұлғаның, заңды тұлғаның, заңды тұлғаның құрылымдық бөлімшесінің;

      Қазақстан Республикасының Ұлттық Банкімен келісу бойынша уәкілетті орган айқындаған тәртіппен дара кәсіпкер ретінде тіркеу есебінде тұрған әрекет етпейтін жеке тұлғаның, заңды тұлғаның;

      Қазақстан Республикасының заңында айқындалған тәртіппен Қазақстан Республикасының Президенттігіне, Қазақстан Республикасы Парламентінің және мәслихаттың депутаттығына, сондай-ақ жергілікті өзін-өзі басқару органдарының мүшелігіне кандидат ретінде тіркелген адамның және оның жұбайының (зайыбының);

      мемлекеттік лауазымға не мемлекеттік немесе оларға теңестірілген функцияларды орындаумен байланысты лауазымға кандидат болып табылатын адамның және оның жұбайының (зайыбының);

      өз өкілеттіктерін орындаған кезеңде мемлекеттік қызметті атқаратын адамның және осы кезеңде оның жұбайының (зайыбының);

      жазаны өтеуден шартты түрде мерзімінен бұрын босатылған адамның;

      қызметі құмар ойындарын және (немесе) бәс тігуді ұйымдастыру және өткізу болып табылатын заңды тұлғаның банктік шоттарының бар-жоғы және олардың нөмірлері туралы, осы шоттардағы ақша қалдықтары және қозғалысы туралы мәліметтер ұсынуға міндетті.

      14) салық органының сұрау салуын алған күннен бастап он жұмыс күні ішінде, сыйақыны қоса алғанда, өтеу сомаларын көрсете отырып, активтер мен міндеттемелер туралы декларацияны тапсыру жөніндегі міндет туындаған жеке тұлғаға берілген кредиттер туралы мәліметтерді ұсынуға міндетті.

      Сегізінші абзацын қоспағанда, осы баптың бірінші бөлігінің 13) тармақшасында көзделген мәліметтер Қазақстан Республикасының Ұлттық Банкімен келісу бойынша уәкілетті орган белгілеген нысан бойынша ұсынылады. Осы тармақшаның бірінші бөлігінде көзделген мәліметтер қаржы нарығы мен қаржы ұйымдарын реттеу, бақылау және қадағалау жөніндегі уәкілетті органмен келісу бойынша уәкілетті орган белгілеген нысан бойынша ұсынылады;

      15) корреспонденттік шоттарды, сондай-ақ мемлекеттік бюджеттен және Мемлекеттік әлеуметтік сақтандыру қорынан төленетін жәрдемақылар мен әлеуметтік төлемдерді, Қазақстан Республикасы Әлеуметтік кодексінің 112-бабы 4-тармағының 1) тармақшасына сәйкес ұсынылатын материалдық көмекті, мемлекеттік бюджеттен және (немесе) бірыңғай жинақтаушы зейнетақы қорынан және (немесе) ерікті жинақтаушы зейнетақы қорынан төленетін зейнетақыларды, алименттерді (кәмелетке толмаған және еңбекке жарамсыз кәмелетке толған балаларды күтіп-бағуға арналған ақшаны) алуға арналған банктік шоттарды, сондай-ақ "Мемлекеттік білім беру жинақтау жүйесі туралы" Қазақстан Республикасының Заңына сәйкес жасалған білім беру жинақтау салымы туралы шарт бойынша банктік шоттарды, жеке тұрғын үй қорынан жалға алынған тұрғын үй үшін ақы төлеу мақсатында төлемдер мен субсидияларды, тұрғын үй жағдайларын жақсарту және (немесе) емделуге ақы төлеу мақсатында бірыңғай жинақтаушы зейнетақы қорынан есепке жатқызылатын біржолғы зейнетақы төлемдерін есепке жатқызуға арналған банктік шоттарды қоспағанда, мыналарға:

      осы Кодекстің 91-бабында айқындалған тәртіппен әрекет етпейтін деп танылған салық төлеушіге;

      осы екінші деңгейдегі банкте ашылған, салық органдары инкассалық өкімдер немесе салық төлеушінің банктік шоттары бойынша шығыс операцияларын тоқтата тұру туралы өкімдер шығарған банк шоты бар салық төлеушіге;

      салықтық берешегі, әлеуметтік төлемдер бойынша берешегі бар салық төлеушіге банктік шоттар ашудан бас тартуға міндетті.

      Бұл ретте салықтық берешегі, әлеуметтік төлемдер бойынша берешегі бар салық төлеуші келіскен жағдайда, банк салық төлеушінің салықтық берешегін, әлеуметтік төлемдер бойынша берешегін, оның ішінде берешектің осы түрлерін көрсетілген банктік шоттан аудару арқылы толық өтегеннен кейін осындай банктік шот бойынша шығыс операцияларын жүзеге асыру шартымен банктік шот ашуға құқылы.

      Осы тармақшаның бірінші бөлігінің ережелері:

      бас банк Қазақстан Республикасының банктер және банк қызметі туралы заңнамасына сәйкес екінші деңгейдегі банктердің активтері мен міндеттемелерін бір мезгілде беру жөніндегі операциялардың шеңберінде екінші деңгейдегі банк берген банктік шоттардың орнына банктік шоттарды және оларды қайта ұйымдастыру шеңберінде оны біріктірген жағдайда екінші деңгейдегі банк берген банктік шоттардың орнына құқық мирасқоры – банк ашатын банктік шоттарды ашқан кезде;

      өзіне қатысты банкрот деп тану және банкроттық рәсімін қозғай отырып тарату туралы сот шешімі заңды күшіне енген салық төлеуші банктік шоттарды ашқан кезде;

      салық төлеуші банктік шотты ашу үшін екінші деңгейдегі банкке немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымға өтініш жасаған күні осы тармақшаның бірінші бөлігінің төртінші абзацында көзделген берешек сомасын төлеген кезде қолданылмайды;

      16) коллекторлық қызметті жүзеге асыратын салық төлеушілер бойынша құқықтың (талап етудің) өту жағдайларын қамтитын шарттар жөніндегі мәліметтерді көрсетілген салық төлеушілердің орналасқан жеріндегі салық органына қаржы нарығы мен қаржы ұйымдарын реттеу, бақылау және қадағалау жөніндегі уәкілетті органмен келісу арқылы уәкілетті орган белгілеген нысан бойынша тоқсаннан кейінгі айдың 25-інен кешіктірмей ұсынуға;

      16-1) коллекторлық агенттікпен жасасқан сенімгерлік басқару шарты шеңберінде банктік қарыз шарты бойынша өзіне берілген құқыққа (талап етуге) қатысты кредитордың құқықтарын іске асыратын салық төлеушілер жөніндегі мәліметтерді көрсетілген салық төлеушілердің орналасқан жеріндегі салық органына қаржы нарығы мен қаржы ұйымдарын реттеу, бақылау және қадағалау жөніндегі уәкілетті органмен келісу арқылы уәкілетті орган белгілеген нысан бойынша тоқсаннан кейінгі айдың 25-інен кешіктірмей ұсынуға;

      17) осы Кодекстің 88-бабы 1-тармағының 10) тармақшасында көзделген қызмет бойынша тіркеу есебінде тұрған салық төлеушілер бойынша банктік шоттардың бар екені және олардың нөмірлері туралы, осы шоттардағы ақша қалдықтары мен қозғалысы туралы мәліметтерді Қазақстан Республикасының Ұлттық Банкімен келісу бойынша уәкілетті орган белгілеген тәртіппен және мерзімдерде ұсынуға;

      18) алып тасталды – ҚР 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңымен;

      19) уәкілетті органның сұрау салуы бойынша салық төлеушілер – тіркеу есебінде дара кәсіпкер немесе жеке практикамен айналысатын адам ретінде тұрған жеке тұлға, заңды тұлға бойынша, төлем карточкаларын және мобильдік төлемдерді пайдалана отырып төлемдерді жүзеге асыруға арналған жабдықты (құрылғыны) қолдану арқылы ағымдағы шотқа келіп түскен, күнтізбелік жыл үшін төлемдердің қорытынды сомалары жөнінде мәліметтер беруге;

      Салық төлеушілердің санаттарын, мәліметтерді ұсыну тәртібін, нысаны мен мерзімдерін уәкілетті орган Қазақстан Республикасының Ұлттық Банкімен келісу бойынша белгілейді.

      20) уәкілетті органға Қазақстан Республикасы Ұлттық Банкінің, уәкілетті органның және қаржы нарығы мен қаржы ұйымдарын реттеу, бақылау және қадағалау жөніндегі уәкілетті органның бірлескен актісімен бекітілген кәсіпкерлік субъектілерінің банктік шоттардан қолма-қол ақша алу қағидаларына сәйкес мәліметтерді және (немесе) құжаттарды ұсынуға;

      21) осы Кодекстің 686-1-бабы 4-тармағының ережелеріне сәйкес мәліметтері арнаулы мобильдік қосымшаның чектері бойынша осындай қосымшаға түсетін төлемдер сомаларын қоспағанда, жекелеген арнаулы салық режимдерін қолданатын және арнаулы мобильдік қосымшаны пайдаланушылар болып табылатын дара кәсіпкерлер ретінде тіркеу есебінде тұрған салық төлеушілер-жеке тұлғалар бойынша уәкілетті органға күнтізбелік ай үшін кәсіпкерлік қызметті жүзеге асыруға арналған шотқа түскен төлемдердің жиынтық сомалары жөніндегі мәліметтерді ұсынуға міндетті.

      Мәліметтерді ұсыну тәртібін, нысаны мен мерзімдерін уәкілетті орган Қазақстан Республикасының Ұлттық Банкімен келісу бойынша белгілейді;

      22) осы Кодекстің 779-бабының 1 және 2-тармақтарында көрсетілген шетелдік компаниялардың пайдасына және бөлінісінде жүзеге асырылған, күнтізбелік жыл үшін төлемдер мен аударымдардың жиынтық сомалары туралы ақпаратты уәкілетті органға есепті жылдан кейінгі екінші айдың 15-інен кешіктірмей беруге міндетті.

      Уәкілетті орган ақпарат алу мақсатында осы Кодекстің 778-бабы 1-тармағының 4-1) тармақшасында көрсетілген мәліметтерді екінші деңгейдегі банктерге және банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдарға есепті жылдан кейінгі айдың 10-ынан кешіктірмей жібереді.

      Осы тармақшаның бірінші және екінші бөліктерінде көрсетілген ақпарат пен мәліметтер уәкілетті орган Қазақстан Республикасының Ұлттық Банкімен келісу бойынша белгілеген тәртіппен, нысан бойынша және мерзімдерде беріледі;

      ЗҚАИ-ның ескертпесі!
      23) тармақшасының қолданысы тоқтатыла тұрады, тоқтатыла тұру кезеңінде 01.01.2024 бастап 01.01.2025 дейін осы редакцияда қолданылады - ҚР 25.12.2017 № 121-VI Заңымен.

      23) уәкілетті орган Қазақстан Республикасының Ұлттық Банкімен келісу бойынша белгілеген белгілі бір өлшемшарттар бойынша кәсіпкерлік қызметті жүзеге асырудан кіріс алу белгілері бар операциялар анықталған кезде мынадай жеке тұлғалар бойынша:

      жауапты мемлекеттік лауазымды атқаратын адамдар және олардың жұбайлары (зайыптары);

      мемлекеттік функцияларды орындауға уәкілеттік берілген адамдар және олардың жұбайлары (зайыптары);

      мемлекеттік функцияларды орындауға уәкілеттік берілген адамдарға теңестірілген адамдар және олардың жұбайлары (зайыптары);

      "Қазақстан Республикасындағы сайлау туралы" Қазақстан Республикасының Конституциялық заңына және "Сыбайлас жемқорлыққа қарсы іс-қимыл туралы", "Қазақстан Республикасындағы банктер және банк қызметі туралы", "Сақтандыру қызметі туралы", "Бағалы қағаздар рыногы туралы" Қазақстан Республикасының заңдарына сәйкес декларация тапсыру міндеті жүктелген адамдар;

      осы баптың бірінші бөлігінің 1) тармақшасында көрсетілген адамдарды қоспағанда, мемлекеттік мекемелердің жұмыскерлері және олардың жұбайлары (зайыптары), сондай-ақ квазимемлекеттік сектор субъектілерінің жұмыскерлері және олардың жұбайлары (зайыптары);

      осы баптың бірінші бөлігінің 1) және 2) тармақшаларында көрсетілген адамдарды қоспағанда, заңды тұлғалардың басшылары, құрылтайшылары (қатысушылары) және олардың жұбайлары (зайыптары), дара кәсіпкерлер және олардың жұбайлары (зайыптары) бойынша мәліметтер ұсынуға міндетті.

      Жеке тұлғалардың банктік шоттарында жүргізілетін операцияларды кәсіпкерлік қызметті жүзеге асырудан кіріс алу белгілері бар операцияларға жатқызу өлшемшарттарын, мәліметтерді ұсыну тәртібін, нысаны мен мерзімдерін уәкілетті орган Қазақстан Республикасының Ұлттық Банкімен келісу бойынша белгілейді.

      Осы баптың мақсаттары үшін мемлекеттік мекемелердің бюджетті атқару жөніндегі орталық уәкілетті органда ашылған шоттары банктік шоттарға теңестіріледі, ал бюджетті атқару жөніндегі орталық уәкілетті орган банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымға теңестіріледі.

      Осы баптың бірінші бөлігінің 7), 12), 13) және 16) тармақшаларында көзделген есептер мен мәліметтер телекоммуникациялар желісі арқылы ұсынылады. Техникалық проблемалардың салдарынан оларды телекоммуникациялар желісі арқылы ұсыну мүмкін болмаған жағдайда, көрсетілген есептер мен мәліметтер қағаз жеткізгіште жіберіледі.

      Екінші деңгейдегі банктер және банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдар осы Кодекске сәйкес ұсынатын мәліметтерді салық органдары уәкілетті орган айқындаған тәртіппен пайдаланады.

      Ескерту. 24-бапқа өзгерістер енгізілді– ҚР 02.07.2018 № 168-VІ (01.01.2019 бастап қолданысқа енгізіледі); 21.01.2019 № 217-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 02.04.2019 № 241-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 03.07.2019 № 262-VI (01.01.2020 бастап қолданысқа енгізіледі); 27.12.2019 № 290-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 02.07.2020 № 354-VI (01.01.2021 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 20.12.2021 № 85-VII (қолданысқа енгізілу тәртібін 2-б. қараңыз); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі); 20.03.2023 № 213-VII (алғашқы ресми жарияланған күнінен кейін күнтізбелік алпыс күн өткен соң қолданысқа енгізіледі); 12.12.2023 № 45-VIII (алғашқы ресми жарияланған күнінен бастап күнтізбелік алпыс күн өткен соң қолданысқа енгізіледі); 01.07.2024 № 105-VIII (алғашқы ресми жарияланған күнінен бастап күнтізбелік он күн өткен соң қолданысқа енгізіледі) Заңдарымен.

24-1-бап. Төлем ұйымдарының уәкілетті органға ақпарат беру жөніндегі міндеті

      Төлем ұйымдары осы Кодекстің 779-бабының 1 және 2-тармақтарында көрсетілген шетелдік компаниялардың пайдасына және бөлінісінде жүзеге асырылған, күнтізбелік жыл үшін төлемдер мен аударымдардың жиынтық сомалары туралы ақпаратты уәкілетті органға есепті жылдан кейінгі екінші айдың 15-інен кешіктірмей беруге міндетті.

      Уәкілетті орган ақпарат алу мақсатында осы Кодекстің 778-бабы 1-тармағының 4-1) тармақшасында көрсетілген мәліметтерді төлем ұйымдарына есепті жылдан кейінгі айдың 10-ынан кешіктірмей жібереді.

      Осы баптың бірінші және екінші бөліктерінде көрсетілген ақпарат пен мәліметтер уәкілетті орган Қазақстан Республикасының Ұлттық Банкімен келісу бойынша белгілеген тәртіппен, нысан бойынша және мерзімдерде беріледі.

      Ескерту. 24-1-баппен толықтырылды – ҚР 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

25-бап. Уәкiлеттi мемлекеттік органдардың және "Азаматтарға арналған үкімет" мемлекеттік корпорациясының салықтық әкімшілендіруді жүзеге асыру кезiндегi өзара iс-қимылы

      Ескерту. 25-баптың тақырыбына өзгеріс енгізілді - ҚР 24.05.2018 № 156-VI Заңымен (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі).

      Салық органдары салықтық әкімшілендіруді жүзеге асыру кезiнде мынадай:

      1) заңды тұлғаларды мемлекеттiк тiркеудi, қайта тiркеудi, заңды тұлғалар қызметінің тоқтатылуын мемлекеттік тіркеуді, құрылымдық бөлiмшелердi есептік тiркеуді, қайта тiркеудi, есептік тiркеуден шығаруды жүзеге асыратын;

      2) мемлекеттік статистика саласындағы;

      3) салық салу объектiлерiн және салық салуға байланысты объектілерді есепке алуды және (немесе) тiркеудi, оның ішінде:

      жылжымайтын мүлікке құқықтарды мемлекеттік тіркеуді;

      жылжымалы мүлiк кепiлiн және кеме ипотекасын мемлекеттік тіркеуді;

      радиоэлектрондық құралдарды және жоғары жиілікті құрылғыларды мемлекеттік тіркеуді;

      ғарыш объектілерін және оларға құқықтарды мемлекеттік тіркеуді;

      көлік құралдарын мемлекеттік тіркеуді;

      дәрілік заттар мен медициналық бұйымдарды мемлекеттік тіркеуді;

      шығармаларға және сабақтас құқықтар объектілеріне құқықтарды, шығармаларды және сабақтас құқықтар объектілерін пайдалануға арналған лицензиялық шарттарды мемлекеттік тіркеуді;

      бұқаралық ақпарат құралдарын есепке қоюды жүзеге асыратын;

      4) лицензиялар, куәлiктер немесе рұқсат беру мен тiркеу сипатындағы өзге де құжаттарды беретiн;

      5) жеке тұлғаларды Қазақстан Республикасындағы тұрғылықты жерi бойынша тiркеудi жүзеге асыратын;

      6) азаматтық хал актiлерiн тiркеудi жүзеге асыратын;

      7) нотариаттық әрекеттер жасауды жүзеге асыратын;

      8) қорғаншылық пен қамқоршылықты;

      9) көлік пен коммуникацияларды;

      10) Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес жер қойнауын пайдалану саласында мемлекеттік реттеуді жүзеге асыратын;

      11) сыртқы саяси қызметті жүзеге асыратын;

      11-1) цифрлық активтер саласындағы басшылықты және салааралық үйлестіруді жүзеге асыратын уәкiлеттi мемлекеттік органдармен және "Азаматтарға арналған үкімет" мемлекеттік корпорациясымен;

      12) Қазақстан Республикасының Yкiметi айқындайтын басқа да уәкiлеттi мемлекеттік органдармен өзара iс-қимыл жасайды.

      Ескерту. 25-бапқа өзгеріс енгізілді - ҚР 24.05.2018 № 156-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 28.12.2018 № 211-VІ (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.07.2023 бастап қолданысқа енгізіледі); 06.02.2023 № 196-VII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

26-бап. Уәкілеттi мемлекеттік органдардың, Қазақстан Республикасы Ұлттық Банкінің, қаржы нарығы мен қаржы ұйымдарын реттеу, бақылау және қадағалау жөніндегі уәкілетті органның, жергілікті атқарушы органдардың, ұйымдар мен уәкілетті тұлғалардың салық органдарымен өзара іс-қимылы кезіндегі мiндеттерi

      Ескерту. 26-баптың тақырыбына өзгерістер енгізілді - ҚР 02.04.2019 № 241-VI (01.01.2019 бастап қолданысқа енгізіледі); 03.07.2019 № 262-VI (01.01.2020 бастап қолданысқа енгізіледі) Заңдарымен.

      1. Заңды тұлғаларды мемлекеттiк тiркеудi, қайта тiркеудi, заңды тұлғалар қызметінің тоқтатылуын мемлекеттік тіркеуді, құрылымдық бөлімшелерді есептік тiркеуді, қайта тiркеудi және есептік тiркеуден шығаруды жүзеге асыратын уәкілетті мемлекеттік органдар заңды тұлғаның мемлекеттік тіркелген, қайта тіркелген, заңды тұлғалар қызметінің тоқтатылуы мемлекеттік тіркелген, құрылымдық бөлімшенің есептік тiркеуге қойылған, қайта тіркелген, есептік тiркеуден шығарылған күнінен бастап үш жұмыс күнінен кешіктірмей заңды тұлғаның мемлекеттік тіркелгені, қайта тіркелгені, заңды тұлғалар қызметінің тоқтатылуының мемлекеттік тіркелгені, құрылымдық бөлімшенің есептік тiркеуге қойылғаны, қайта тіркелгені, есептік тiркеуден шығарылғаны туралы мәліметтерді электрондық хабарлама арқылы салық органына, екінші деңгейдегі банктерге немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдарға ұсынуға мiндеттi.

      2. Егер осы бапта өзгеше белгіленбесе, лицензияларды, куәлiктердi немесе рұқсат ету мен тiркеу сипатындағы өзге де құжаттарды берудi жүзеге асыратын уәкiлеттi мемлекеттік органдар лицензиялар және оларға қосымша (қосымшалар), куәлiктер немесе рұқсат ету мен тiркеу сипатындағы өзге де құжаттар берiлген (тоқтатылған) салық төлеушiлер және бюджетке төленетін төлемдер салынатын объектiлер туралы мәлiметтердi осы Кодекстiң 18-бөлiмiнде белгiленген тәртiп пен мерзiмдерде және уәкiлеттi орган белгiлеген нысандар бойынша өзiнiң орналасқан жерiндегi салық органдарына ұсынуға мiндеттi.

      Еңбекші көшіп келушіге рұқсаттар беруді жүзеге асыратын ішкі істер органдары еңбекші көшіп келушіге рұқсаттар берілген салық төлеушілер туралы мәлiметтердi уәкiлеттi орган белгiлеген тәртiппен, мерзiмдерде және нысандар бойынша өзiнiң орналасқан жерiндегi салық органдарына ұсынуға мiндеттi.

      3. Салық салу объектiлерiн және (немесе) салық салуға байланысты объектiлердi есепке алуды және (немесе) тiркеудi жүзеге асыратын уәкiлеттi мемлекеттік органдар және "Азаматтарға арналған үкімет" мемлекеттік корпорациясы салық салу объектiлерi және (немесе) салық салуға байланысты объектiлерi бар салық төлеушiлер туралы, сондай-ақ салық салу объектілері және (немесе) салық салуға байланысты объектілер туралы мәліметтерді уәкiлеттi орган белгiлеген тәртіппен, мерзімдерде және нысандар бойынша салық органдарына ұсынуға мiндеттi.

      4. Бюджетке төленетін төлемдерді жинауды, салық салу объектiлерi мен салық салуға байланысты объектілерді есепке алуды және (немесе) тiркеудi жүзеге асыратын уәкiлеттi мемлекеттік органдар және "Азаматтарға арналған үкімет" мемлекеттік корпорациясы ерекше қорғалатын табиғи аумақтарды ғылыми, экологиялық-ағартушылық, туристік, рекреациялық және шектеулі шаруашылық мақсатында пайдаланатын жеке тұлғаларды қоспағанда, ұсынылатын мәліметтерде салық төлеушінің сәйкестендіру нөмірін көрсетуге мiндеттi.

      5. Шетелдiктердің келуiн (кетуiн) тiркеудi жүзеге асыратын уәкiлеттi мемлекеттік орган олардың келу мақсатын, орнын және болу мерзiмiн көрсете отырып, келушi шетелдiктер туралы мәлiметтердi уәкілетті орган айқындаған тәртіппен салық органына олардың келуiн (кетуiн) тiркегеннен кейiн он жұмыс күнiнен кешiктiрмей ұсынуға мiндеттi.

      6. Инвестициялар жөніндегі уәкілетті орган Қазақстан Республикасының кәсіпкерлік саласындағы заңнамасына сәйкес жасалған және инвестициялық басым жобаларды іске асыруды көздейтін инвестициялық келісімшарттар туралы мәліметтерді, сондай-ақ осы инвестициялық келісімшарттардың қолданылуының тоқтатылғаны туралы мәліметтерді және өзге де мәліметтерді инвестициялар жөніндегі уәкілетті органмен келісу бойынша уәкілетті орган белгілеген тәртіппен, мерзімдерде және нысандар бойынша уәкілетті органға ұсынуға міндетті.

      6-1. Индустриялық қызметті мемлекеттік қолдау саласындағы уәкілетті орган түсті және қара металдардың сынықтары мен қалдықтарын жинау (дайындау), сақтау, қайта өңдеу және өткізу бойынша қызметті жүзеге асыратын заңды тұлғалар және осындай сынықтар мен қалдықтарды өткізуді жүзеге асыратын тұлғалар жөніндегі мәліметтерді уәкілетті органмен келісу бойынша индустриялық қызметті мемлекеттік қолдау саласындағы уәкілетті орган белгілеген тәртіппен, мерзімдерде және нысан бойынша уәкілетті органға ұсынуға міндетті.

      7. Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес жер қойнауын пайдалану саласындағы құзыреті шегінде мемлекеттік реттеуді жүзеге асыратын уәкілетті мемлекеттік және жергілікті атқарушы органдар салық агенті болып табылатын бейрезидент туралы мәліметтерді қоса алғанда, осы Кодекстің 650-бабына сәйкес салықтық міндеттемелер туындайтын мәміленің қатысушылары және оның параметрлері туралы мәліметтерді өзінің орналасқан жеріндегі салық органына акцияларды немесе қатысу үлестерін сатып алу-сату жөніндегі мәмілелер жүзеге асырылған күннен бастап он жұмыс күні ішінде уәкілетті орган белгілеген нысан бойынша ұсынуға мiндеттi.

      8. Қазақстан Республикасының Сыртқы ісер министрлігі Қазақстан Республикасында аккредиттелген, шет мемлекеттің дипломатиялық немесе оған теңестірілген өкілдігінің орналасқан жеріндегі салық органына осындай дипломатиялық немесе оған теңестірілген өкілдіктің аккредиттелгенін және орналасқан жерін растайтын құжаттарды аккредиттелген күннен бастап он жұмыс күні ішінде ұсынуға міндетті.

      9. Қаржы нарығы мен қаржы ұйымдарын реттеу, бақылау және қадағалау жөніндегі уәкілетті орган тексерілетін салық төлеушіге қатысты салықтық тексеру барысында уәкілетті органның сұрау салуы бойынша еңбекпен табылмаған сыйлықақылар, болмаған залалдар, мәлімделген, бірақ реттелмеген залалдар, болған, бірақ мәлімделмеген залалдар бойынша сақтандыру резервтері мөлшерінің Қазақстан Республикасының сақтандыру және сақтандыру қызметі туралы заңнамасында белгіленген талаптарға сәйкестігі туралы қорытындыны қаржы нарығы мен қаржы ұйымдарын реттеу, бақылау және қадағалау жөніндегі уәкілетті органмен бірлесіп уәкілетті орган айқындаған тәртіппен ұсынады.

      10. Қаржы нарығы мен қаржы ұйымдарын реттеу, бақылау және қадағалау жөніндегі уәкілетті орган коллекторлық қызметті жүзеге асыратын салық төлеушіге қатысты құқықтың (талап етудің) өту жағдайларын қамтитын шарттар жөніндегі мәліметтерді уәкілетті органға қаржы нарығы мен қаржы ұйымдарын реттеу, бақылау және қадағалау жөніндегі уәкілетті органмен келісу арқылы уәкілетті орган белгілеген нысан бойынша тоқсаннан кейінгі айдың 25-інен кешіктірмей ұсынуға міндетті.

      11. Қазақстан Республикасы Ұлттық Банкінің аумақтық бөлімшелері қызметін Қазақстан Республикасы Ұлттық Банкінің қолма-қол шетел валютасымен айырбастау операцияларына арналған лицензиясы негізінде тек қана айырбастау пункттері арқылы жүзеге асыратын заңды тұлғалардың айырбастау пунктері жөніндегі мәліметтерді салық органдарына Қазақстан Республикасының Ұлттық Банкімен келісу арқылы уәкілетті орган белгілеген нысан бойынша тоқсаннан кейінгі айдың 25-інен кешіктірмей ұсынуға міндетті.

      12. 01.01.2021 дейін қолданыста болды - ҚР 25.12.2017 № 121-VI Заңымен.

      13. Нотариустар уәкілетті органға жеке тұлғалар бойынша мынадай:

      1) мемлекеттік немесе өзге тіркеуге жататын мүлік, сондай-ақ құқықтары және (немесе) мәмілелері мемлекеттік немесе өзге тіркеуге жататын мүлік бойынша мәмілелер мен шарттар;

      2) мұраға құқық туралы берілген куәліктер;

      3) осы тармақтың 4) және 5) тармақшаларында көрсетілген шарттарды қоспағанда, егер мәміледе (шартта) көзделген бағасы республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарына қолданыста болатын айлық есептік көрсеткіштің 2000 еселенген мөлшерінен асатын жағдайда, осы тармақта көрсетілмеген басқа да мәмілелелер мен шарттар;

      4) жеке тұлғалар арасында жасалған қарыз шарттары;

      5) мемлекеттік немесе өзге тіркеуге жатпайтын мүлікті беру жөніндегі өзге де шарттар туралы мәліметтерді ұсынуға міндетті.

      Осы тармақтың бірінші бөлігінде көрсетілген мәліметтерді ұсыну нысанын, тәртібі мен мерзімдерін Қазақстан Республикасы Әділет министрлігімен келісу бойынша уәкілетті орган белгілейді.

      14. Бағалы қағаздарды ұстаушылар тізілімдерінің жүйесін жүргізу жөніндегі қызметті жүзеге асыратын ұйым салық органының сұрау салуын алған күннен бастап отыз жұмыс күні ішінде бағалы қағаздарды ұстаушы – жеке тұлғалар, сондай-ақ жеке тұлғалардың бағалы қағаздармен жасаған мәмілелері туралы қолда бар мәліметтерді қаржы нарығы мен қаржы ұйымдарын реттеу, бақылау және қадағалау жөніндегі уәкілетті органмен келісу бойынша уәкілетті орган белгілеген тәртіппен және нысан бойынша ұсынуға міндетті.

      15. Брокерлер салық органының сұрау салуын алған күннен бастап отыз жұмыс күні ішінде жеке тұлғалардың бағалы қағаздармен жасаған мәмілелері туралы мәліметтерді, ал тауар биржалары жеке тұлғалардың тауар биржасында өткізілген биржалық тауарлармен жасаған мәмілелері туралы мәліметтерді қаржы нарығы мен қаржы ұйымдарын реттеу, бақылау және қадағалау жөніндегі уәкілетті органмен және сауда қызметін реттеу саласындағы уәкілетті органмен келісу арқылы уәкілетті орган белгілеген тәртіппен және нысан бойынша ұсынуға міндетті.

      15-1. Сауда қызметін реттеу саласындағы уәкілетті орган жеке тұлғалардың биржалық тауарлармен жасаған мәмілелері туралы мәліметтерді уәкілетті орган белгілеген тәртіппен, мерзімдерде және нысан бойынша ұсынуға міндетті.

      16. Қазақстан Республикасы Үкіметінің шешімі бойынша құрылған, Қазақстан Республикасының заңнамасына сәйкес зейнетақы жарналарын, әлеуметтік аударымдар мен әлеуметтік төлемдерді, міндетті әлеуметтік медициналық сақтандыруға жарналар мен аударымдарды есепке алуды қамтамасыз ететін заңды тұлға уәкілетті органға жеке тұлғалар туралы қолда бар мәліметтерді мемлекеттік қызметтер көрсету саласындағы уәкілетті органмен келісу бойынша уәкілетті орган белгілеген тәртіппен, мерзімдерде және нысан бойынша ұсынуға міндетті.

      17. Сақтандыру (қайта сақтандыру) ұйымдары, сақтандыру брокерлері салық органының сұрау салуын алған күннен бастап отыз жұмыс күні ішінде жеке тұлғалар жасаған сақтандыру шарттары жөніндегі мәліметтерді қаржы нарығы мен қаржы ұйымдарын реттеу, бақылау және қадағалау жөніндегі уәкілетті органмен келісу арқылы уәкілетті орган айқындаған нысан бойынша және тәртіппен ұсынуға міндетті.

      18. Білім беру ұйымдары Қазақстан Республикасының аумағында жеке тұлғалар жұмсаған, білім беруге арналған шығыстарды растау туралы салық органының талабын алған күннен бастап отыз жұмыс күні ішінде мәліметтерді осы Кодекстің 112-бабында айқындалған тәртіппен ұсынуға міндетті.

      19. Денсаулық сақтау субъектілері Қазақстан Республикасының аумағында жеке тұлғалар жұмсаған, медицинаға арналған шығыстарды растау туралы салық органының талабын алған күннен бастап отыз жұмыс күні ішінде мәліметтерді осы Кодекстің 112-бабында айқындалған тәртіппен ұсынуға міндетті.

      19-1. Тұрғын үй құрылысына үлестік қатысу саласындағы уәкілетті орган тұрғын үй құрылысына үлестік қатысу туралы шарт жасасқан жеке тұлғалар туралы, сондай-ақ олар бойынша талап ету құқықтарын басқаға беру туралы шарт жасасқан жеке тұлғалар туралы мәліметтерді уәкілетті орган белгілеген тәртіппен, мерзімдерде және нысан бойынша салық органдарына ұсынуға міндетті.

      19-2. Еңбек жөніндегі уәкілетті мемлекеттік орган жұмыссыз болып табылатын жеке тұлғалар, еңбек қызметін жүзеге асыру үшін шетелдік жұмыс күшін тартуға берілген рұқсаттар туралы мәліметтерді уәкілетті орган белгілеген тәртіппен, мерзімдерде және нысан бойынша ұсынуға міндетті.

      19-3. Мемлекеттік қызмет істері жөніндегі уәкілетті орган мемлекеттік қызмет персоналы жөніндегі автоматтандырылған бірыңғай дерекқордан (ақпараттық жүйеден) мемлекеттік саяси және әкімшілік қызметшілер жөніндегі мәліметтерді мемлекеттік қызмет істері жөніндегі уәкілетті органмен келісу бойынша уәкілетті орган белгілеген тәртіппен, мерзімдерде және нысан бойынша ұсынуға міндетті.

      19-4. Мәдениет саласындағы уәкілетті орган елдің тарихы мен мәдениеті үшін ерекше маңызы бар және Ұлттық мәдени игілік объектілерінің мемлекеттік тізіліміне енгізілген материалдық мәдени құндылықтарға ие жеке тұлғалар жөніндегі мәліметтерді уәкілетті орган айқындаған тәртіппен ұсынуға міндетті.

      19-5. Мемлекеттік статистика саласындағы уәкілетті орган шаруашылық бойынша есепке алу кітабында ескерілген әкімшілік деректерді уәкілетті орган белгілеген тәртіппен, мерзімдерде және нысан бойынша ұсынуға міндетті.

      19-6. Халықты әлеуметтік қорғау саласында басшылықты, сондай-ақ Қазақстан Республикасының заңнамасында көзделген шектерде салааралық үйлестіруді жүзеге асыратын орталық атқарушы орган әлеуметтік жәрдемақылар алатын адамдар бойынша және оларға төленетін жәрдемақылардың мөлшері туралы, сақтандыру ұйымдарынан төленетін зейнетақы төлемдерін қоспағанда, зейнетақы төлемдерін алатын адамдар бойынша және олардың мөлшері туралы мәліметтерді уәкілетті орган белгілеген тәртіппен, мерзімдерде және нысан бойынша ұсынуға міндетті.

      20. Салық төлеушілер, салық салу объектілері (бюджетке төленетін төлемдер салынатын (алынатын) объектілер) және (немесе) салық салуға байланысты объектілер туралы мәліметтерді салық органдары мен уәкілетті мемлекеттік органдардың, "Азаматтарға арналған үкімет" мемлекеттік корпорациясының автоматтандырылған өзара іс-қимылына арналған тиісті бағдарламалық қамтылымды пайдаланыла отырып, электрондық нысанда ұсыну уәкілетті орган белгілеген тәртіппен және нысандар бойынша он жұмыс күні ішінде жүзеге асырылады.

      Уәкілетті мемлекеттік органдар және "Азаматтарға арналған үкімет" мемлекеттік корпорациясы салық төлеушілер, салық салу объектілері (бюджетке төленетін төлемдер салынатын (алынатын) объектілер) және (немесе) салық салуға байланысты объектілер туралы мәліметтерді электрондық нысанда ұсынған жағдайда, уәкілетті мемлекеттік органдардың және "Азаматтарға арналған үкімет" мемлекеттік корпорациясының мәліметтерін қағаз жеткізгіште ұсыну талап етілмейді.

      21. Жол жүрісі қауіпсіздігін қамтамасыз ету жөніндегі уәкілетті орган көлік құралдарын мемлекеттік тіркеу туралы мәліметтерді берген кезде осындай көлік құралының Қазақстан Республикасының аумағына алғаш әкелінген күні туралы, сондай-ақ оны шығарушы ел туралы мәліметтердің берілуін қамтамасыз етеді.

      22. Жергілікті атқарушы органдар халыққа қалалық қоғамдық көлікпен тасымалдау бойынша қызметтер көрсету бөлігінде салық төлеушілердің билеттерді пайдалануы туралы есепті орналасқан жеріндегі салық органдарына есепті тоқсаннан кейінгі айдың 20-сынан кешіктірмей уәкілетті орган бекіткен нысан бойынша ұсынады.

      ЗҚАИ-ның ескертпесі!
      23-тармақ 01.01.2029 дейін қолданыста болады - ҚР 26.12.2018 № 203-VI Заңымен.

      23. Ақпараттандыру саласындағы уәкілетті орган "Aстана Хаб" халықаралық технологиялық паркіне қатысушылар туралы мәліметтерді салық органдарына уәкілетті орган ақпараттандыру саласындағы уәкілетті органмен келісу бойынша белгілеген тәртіппен, мерзімдерде және нысан бойынша ұсынуға міндетті.

      24. Сумен жабдықтау, су бұру, кәріз, газбен жабдықтау, электрмен жабдықтау, жылумен жабдықтау, қалдықтарды жинау (қоқысты жою), лифтілерге қызмет ету қызметтерін және (немесе) тасымалдар саласындағы қызметтерді көрсететін ұйымдар үшінші тұлғаларға ұсынылған көрсетілетін қызметтер туралы мәліметтерді салық органдарына ұсынады.

      Салық органдары бұл мәліметтерді осы Кодексте көзделген жағдайларда салықтық әкімшілендіруді жүзеге асыру үшін пайдаланады.

      Мәліметтерді ұсыну тәртібін уәкілетті орган айқындайды.

      25. Қазақстан Республикасының Үкіметі инвестициялар туралы келісім жасауға уәкілеттік берген уәкілетті мемлекеттік орган уәкілетті органға инвестициялар туралы жасалған келісімдер және мұндай келісімдердің бұзылуы туралы мәліметтерді, сондай-ақ өзге де мәліметтерді уәкілетті орган инвестициялар жөніндегі уәкілетті органмен келісу бойынша белгілеген тәртіппен, мерзімдерде және нысандар бойынша ұсынуға міндетті.

      26. Цифрлық майнингтік пул уәкілетті органға цифрлық майнинг жөніндегі қызметті жүзеге асыратын тұлғалар арасында өзі бөлген цифрлық активтер туралы мәліметтерді уәкілетті орган бекіткен нысан бойынша, осындай мәліметтерді ұсынған айдан кейінгі айдың 25-күнінен кешіктірмей ай сайын ұсынады.

      27. Цифрлық активтер биржалары, сондай-ақ "Астана" халықаралық қаржы орталығының өзге де қатысушылары Қазақстан Республикасының резиденттері цифрлық активтер биржаларында жүргізген операциялар және цифрлық активтерге байланысты қызметті жүзеге асырудан резиденттер мен бейрезиденттерге төленген сыйақылар туралы мәліметтерді уәкілетті органға есепті тоқсаннан кейінгі екінші айдың 15-күнінен кешіктірмей, уәкілетті орган айқындаған тәртіпке сәйкес ұсынады.

      28. Букмекерлік кеңсенің және (немесе) тотализатордың қызметін жүзеге асыратын ойын бизнесін ұйымдастырушылар мәліметтерді беру бойынша автоматтандырылған өзара іс-қимылды қамтамасыз ету мақсатында аппараттық-бағдарламалық кешендердің салық органының ақпараттық жүйелерімен интеграциялануын қамтамасыз етуге міндетті.

      Букмекерлік кеңсенің және (немесе) тотализатордың қызметін жүзеге асыратын ойын бизнесін ұйымдастырушылардың аппараттық-бағдарламалық кешендерін салық органының ақпараттық жүйелерімен интеграциялау арқылы беруге жататын мәліметтердің тәртібін, тізбесін және нысанын уәкілетті орган айқындайды.

      Ескерту. 26-бапқа өзгерістер енгізілді - ҚР 24.05.2018 № 156-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 26.12.2018 № 203-VI Заңымен (01.01.2019 бастап қолданысқа енгізіледі); 02.04.2019 № 241-VI (01.01.2019 бастап қолданысқа енгізіледі); 03.07.2019 № 262-VI (01.01.2020 бастап қолданысқа енгізіледі); 26.12.2019 № 284-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 06.02.2023 № 196-VII (01.01.2024 бастап қолданысқа енгізіледі); 20.03.2023 № 213-VII (алғашқы ресми жарияланған күнінен кейін күнтізбелік алпыс күн өткен соң қолданысқа енгізіледі); 12.12.2023 № 45-VIII (алғашқы ресми жарияланған күнінен бастап күнтізбелік алпыс күн өткен соң қолданысқа енгізіледі) Заңдарымен.

27-бап. Бағалы қағаздарды номиналды ұстаушылар ретінде клиенттердің шоттарын жүргізу құқығына ие кастодиандардың, орталық депозитарийдің, брокерлердің және (немесе) дилерлердің, инвестициялық портфельді басқарушылардың, сондай-ақ сақтандыру ұйымдарының салық органдарымен өзара іс-қимылы кезіндегі міндеттері

      Ескерту. 27-баптың тақырыбы жаңа редакцияда– ҚР 02.07.2018 № 166-VІ (01.01.2019 бастап қолданысқа енгізіледі) Заңымен.

      1. Бағалы қағаздарды номиналды ұстаушылар ретінде клиенттердің шоттарын жүргізу құқығына ие кастодиандар, орталық депозитарий, брокерлер және (немесе) дилерлер:

      1) бейрезидент-жеке тұлғаларға, бейрезидент-заңды тұлғаларға, бейрезиденттер бенефициарлық меншік иелері болып табылатын заңды тұлғаларға ашылған бағалы қағаздарды есепке алуға арналған шоттардың бар-жоғы туралы, сондай-ақ осы шоттардағы бағалы қағаздардың қалдықтары мен қозғалысы туралы мәліметтерді телекоммуникациялар желiсі арқылы уәкілетті органға ұсынуға;

      2) шет мемлекеттің уәкілетті органының Қазақстан Республикасының халықаралық шартына сәйкес жіберілген сұрау салуында көрсетілген жеке және заңды тұлғаларға ашылған бағалы қағаздарды есепке алуға арналған жеке шоттардың бар-жоғы туралы, сондай-ақ осы шоттардағы бағалы қағаздардың қалдықтары мен қозғалысы туралы мәліметтерді және жеке немесе заңды тұлға және бағалы қағаздарды номиналды ұстаушылар ретінде клиенттердің шоттарын жүргізу құқығы бар кастодиандар, орталық депозитарий, брокерлер және (немесе) дилерлер арасында жасалған шартқа қатысты өзге де ақпаратты уәкілетті органның сұрау салуы бойынша ұсынуға міндетті.

      2. Инвестициялық портфельді басқаратын кастодиандар:

      1) бейрезидент-жеке тұлғаларға, бейрезидент-заңды тұлғаларға, сондай-ақ бейрезиденттер бенефициарлық меншік иелері болып табылатын заңды тұлғаларға тиесілі бағалы қағаздарды қоспағанда, өзге активтердің бар-жоғы туралы мәліметтерді телекоммуникациялар желiсі арқылы уәкілетті органға ұсынуға;

      2) шет мемлекеттің уәкілетті органының Қазақстан Республикасының халықаралық шартына сәйкес жіберілген сұрау салуында көрсетілген жеке және заңды тұлғаларға тиесілі, осы баптың 1-тармағында көрсетілгендерді қоспағанда, өзге активтердің бар-жоғы туралы мәліметтерді, сондай-ақ жеке немесе заңды тұлға және кастодиандар, инвестициялық портфельді басқарушылар арасында жасалған шартқа қатысты өзге де ақпаратты уәкілетті органның сұрау салуы бойынша ұсынуға міндетті.

      3. "Өмірді сақтандыру" саласы бойынша қызметті жүзеге асыратын сақтандыру ұйымдары:

      1) бейрезидент-жеке тұлғалар пайда алушылар болып табылатын, жасалған жинақтаушы сақтандыру шарттары туралы мәліметтерді телекоммуникациялар желiсі арқылы уәкілетті органға ұсынуға;

      2) шет мемлекеттің уәкілетті органының Қазақстан Республикасының халықаралық шартына сәйкес жіберілген сұрау салуында көрсетілген жеке тұлғалар пайда алушылар болып табылатын, жасалған жинақтаушы сақтандыру шарттары туралы мәліметтерді, сондай-ақ осы жасалған сақтандыру шарттарына қатысты өзге де ақпаратты уәкілетті органның сұрау салуы бойынша ұсынуға міндетті.

      4. Осы баптың 1, 2 және 3-тармақтарында көзделген мәліметтер Қазақстан Республикасының ақпарат алмасу туралы халықаралық шартына сәйкес қаржы нарығы мен қаржы ұйымдарын реттеу, бақылау және қадағалау жөніндегі уәкілетті органмен келісу бойынша уәкілетті орган белгілеген тәртіппен және мерзімдерде ұсынылады.

      Ескерту. 27-бапқа өзгерістер енгізілді– ҚР 02.07.2018 № 166-VІ (01.01.2019 бастап қолданысқа енгізіледі); 03.07.2019 № 262-VI (01.01.2020 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңдарымен.

28-бап. Коллекторлық агенттіктердің және тауарлармен электрондық саудаға байланысты қызметті жүзеге асыратын салық төлеушілердің міндеттері

      1. Коллекторлық агенттіктер құқықтың (талап етудің) коллекторлық агенттікке өту жағдайларын қамтитын шарттар жөніндегі, сондай-ақ коллекторлық агенттікпен жасасқан сенімгерлік басқару шарты шеңберінде банктік қарыз шарты бойынша өзіне берілген құқыққа (талап етуге) қатысты кредитордың құқықтарын іске асыратын салық төлеушілер жөніндегі мәліметтерді өзінің орналасқан жеріндегі салық органына қаржы нарығы мен қаржы ұйымдарын реттеу, бақылау және қадағалау жөніндегі уәкілетті органмен келісу арқылы уәкілетті орган белгілеген нысан бойынша тоқсаннан кейінгі айдың 25-інен кешіктірмей ұсынуға міндетті.

      2. Тауарлармен электрондық сауданы жүзеге асыратын және Қазақстан Республикасы салық заңнамасының корпоративтік табыс салығының есептелген сомасын азайту, дара кәсіпкер кірісінің салық салынатын сомасын дара кәсіпкердің салық салынатын кірісіне азайту, жеке тұлғаның салық салынатын кірісін дара кәсіпкердің салық салынатын кірісіне азайту бөлігіндегі нормаларын қолданатын тұлғалар осындай қызмет жөніндегі ақпаратты орналасқан жеріндегі салық органына уәкілетті орган бекіткен тәртіппен, мерзімдерде және нысан бойынша беруге міндетті.

      3. Тауарлармен электрондық сауда кезінде тауарларды жөнелтуді, тасымалдауды, жеткізуді жүзеге асыратын тұлғалар салық органының сұрау салуы бойынша мәліметтерді уәкілетті орган бекіткен тәртіппен, мерзімдерде және нысан бойынша ұсынады.

      Ескерту. 28-бапқа өзгеріс енгізілді - ҚР 03.07.2019 № 262-VI (01.01.2020 бастап қолданысқа енгізіледі); 20.03.2023 № 213-VII (алғашқы ресми жарияланған күнінен кейін күнтізбелік алпыс күн өткен соң қолданысқа енгізіледі) Заңдарымен.

29-бап. Тұлғаның және (немесе) заңды тұлғаның құрылымдық бөлімшелерінің шет мемлекеттерден, халықаралық және шетелдік ұйымдардан, шетелдіктерден, жекелеген жағдайларда азаматтығы жоқ адамдардан алынған ақшаны және (немесе) өзге де мүлікті алу, жұмсау кезіндегі міндеттері

      1. Тұлғалар және (немесе) заңды тұлғаның құрылымдық бөлімшелері:

      1) ақшаны және (немесе) өзге де мүлікті алушының қызметі:

      заңдық көмек көрсетуге, оның ішінде құқықтық ақпарат беруге, азаматтар мен ұйымдардың мүдделерін қорғауға және білдіруге, сондай-ақ оларға консультация беруге;

      коммерциялық мақсаттарда жүргізілетін қоғамдық пікірге сауал жүргізу мен әлеуметтанушылық сауал жүргізуді қоспағанда, қоғамдық пікірге сауал жүргізуді, әлеуметтанушылық сауал жүргізуді зерделеуге және жүргізуге, сондай-ақ олардың нәтижелерін таратуға және орналастыруға;

      аталған қызмет коммерциялық мақсаттарда жүзеге асырылатын жағдайларды қоспағанда, ақпаратты жинауға, талдауға және таратуға бағытталған жағдайда, салық органдарын уәкілетті орган белгілеген мөлшерден асатын мөлшерде шет мемлекеттерден, халықаралық және шетелдік ұйымдардан, шетелдіктерден, азаматтығы жоқ адамдардан ақша және (немесе) өзге де мүлік алғаны туралы уәкілетті орган белгілеген тәртіппен, нысан бойынша және мерзімдерде хабардар етуге;

      2) осы тармақтың бірінші бөлігінің 1) тармақшасында көзделген жағдайда, шет мемлекеттерден, халықаралық және шетелдік ұйымдардан, шетелдіктерден, азаматтығы жоқ адамдардан алынған ақшаны және (немесе) өзге де мүлікті алғаны және жұмсағаны туралы мәліметтерді салық органдарына уәкілетті орган белгілеген тәртіппен, мерзімдерде және нысан бойынша ұсынуға міндетті.

      Осы тармақта көзделген талаптар:

      1) мемлекеттік мекемелерге;

      2) лауазымдық міндеттерін орындау кезінде жауапты мемлекеттік лауазымдарды атқаратын адамдарға, мемлекеттік функцияларды орындауға уәкілеттік берілген адамдарға, өз қызметін босатылмаған негізде жүзеге асыратын мәслихаттардың депутаттарын қоспағанда, Қазақстан Республикасының Парламенті мен мәслихаттардың депутаттарына, әскери қызметшілерге, құқық қорғау және арнаулы мемлекеттік органдардың қызметкерлеріне;

      3) екінші деңгейдегі банктерге, банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдарға, сақтандыру ұйымдарына;

      4) салықтық мониторингке жататын салық төлеушілерге;

      5) мектепке дейінгі және орта білім беру ұйымдарына, техникалық және кәсіптік, орта білімнен кейінгі, жоғары және жоғары оқу орнынан кейінгі білімнің білім беру бағдарламаларын іске асыратын білім беру ұйымдарына, сондай-ақ дербес білім беру ұйымдары мен халықаралық мектептерге;

      6) жеке практикамен айналысатын адамдардың, төрешілердің, бағалаушылардың, аудиторлардың қызметін жүзеге асыруға байланысты алынған ақшаға және (немесе) өзге де мүлікке;

      7) квазимемлекеттік сектор субъектілеріне;

      8) Қазақстан Республикасында аккредиттелген, шет мемлекеттің дипломатиялық және оған теңестірілген өкілдіктеріне, шет мемлекеттің консулдық мекемелеріне, сондай-ақ олардың қызметкерлеріне;

      9) спорттың ұлттық, техникалық және қолданбалы түрлерін дамытуға, дене шынықтыру мен спортты қолдауға және ынталандыруға бағытталған, сондай-ақ спорттық іс-шараларды, оның ішінде халықаралық спорттық жарыстарды, спорттық-бұқаралық іс-шараларды өткізуге арналған ақшаға және (немесе) өзге де мүлікке;

      10) Қазақстан Республикасының халықаралық шарттары негізінде алынатын ақшаға және (немесе) өзге де мүлікке;

      11) емделудің ақысын төлеу немесе сауықтыру, профилактикалық рәсімдерден өту мақсатында алынатын ақшаға және (немесе) өзге де мүлікке;

      12) сыртқы сауда келісімшарттары бойынша пайда түрінде алынатын ақшаға және (немесе) өзге де мүлікке;

      13) халықаралық тасымалдарды ұйымдастырғаны және жүзеге асырғаны, халықаралық пошта байланысы қызметтерін көрсеткені үшін алынатын ақшаға және (немесе) өзге де мүлікке;

      14) Қазақстан Республикасының заңнамасына сәйкес жасалған инвестициялық келісімшарттар шеңберінде алынатын ақшаға және (немесе) өзге де мүлікке;

      15) төлем көзінен жеке табыс салығы ұсталып қалғанын растайтын құжаттар болған кезде, төлем көзінен бұрын осындай салық салынған дивидендтердің, сыйақылардың, ұтыстардың сомаларына;

      16) Қазақстан Республикасының Үкіметі белгілеген өзге де жағдайларға қолданылмайды.

      2. Осы баптың 1-тармағы бірінші бөлігінің 1) және 2) тармақшаларында аталған тұлғалар шет мемлекеттердің, халықаралық және шетелдік ұйымдардың, шетелдіктер мен азаматтығы жоқ адамдардың қаражаты есебінен жариялайтын, тарататын және (немесе) орналастыратын ақпарат пен материалдарда тапсырыс берген тұлғалар туралы мәліметтер, ақпарат пен материалдардың шет мемлекеттердің, халықаралық және шетелдік ұйымдардың, шетелдіктер мен азаматтығы жоқ адамдардың қаражаты есебінен дайындалғаны, таратылғаны және (немесе) орналастырылғаны туралы нұсқау қамтылуға тиіс.

      3. Салық органдарының осы баптың 1-тармағы бірінші бөлігінің 1) және 2) тармақшаларында көрсетілген тұлғалар туралы дерекқорды жүргізу тәртібін, көрсетілген мәліметтер мен орналастыруға жататын өзге де мәліметтерді, сондай-ақ дерекқорға қосу және одан алып тастау тәртібін уәкілетті орган айқындайды.

      Уәкілетті орган осы баптың 1-тармағы бірінші бөлігінің 1) және 2) тармақшаларында көрсетілген тұлғалардың тізілімін өзінің интернет-ресурсында жариялайды.

      Ескерту. 29-бапқа өзгеріс енгізілді – ҚР 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен.

30-бап. Салықтық құпия

      1. Мынадай:

      1) жеке тұлғаларды қоспағанда, салық төлеуші (салық агенті) төлеген (аударған) салықтардың және бюджетке төленетін төлемдердің сомасы туралы;

      2) есепке жатқызылуға тиіс қосылған құн салығының есептелген салық сомасынан асып кеткен сомасын салық төлеушіге бюджеттен қайтару сомасы туралы;

      3) салық төлеушінің (салық агентінің) салықтық берешегінің сомасы туралы;

      4) әрекет етпейтін салық төлеушілер туралы;

      5) осы Кодекстің 19 және 29-баптарында көзделген жағдайда, уәкілетті органның интернет-ресурсындағы дерекқорда орналастыруға жататын;

      6) салық төлеушінің таратуға (қызметін тоқтатуға) байланысты салықтық тексеру жүргізу туралы салықтық өтінішті ұсынуы туралы;

      7) жеке тұлғаларды қоспағанда, салық төлеушіге (салық агентіне) салықтардың және бюджетке төленетін төлемдердің есепке жазылған сомасы туралы;

      8) жеке тұлғаларға мүлік салығының, жер салығының, көлік құралдары салығының есепке жазылған сомасы туралы;

      9) Қазақстан Республикасының салық заңнамасын бұзған салық төлеушіге (салық агентіне) қатысты қолданылған жауаптылық шаралары туралы;

      10) осы Кодекстің 650-бабына сәйкес қызметін тұрақты мекеме, құрылымдық бөлімше арқылы немесе тұрақты мекеме құрмай жүзеге асыратын бейрезидентті салық төлеуші ретінде тіркеудің бар (жоқ) екендігі туралы;

      11) салық төлеушiнiң (салық агентiнiң) мынадай тiркеу деректерi:

      сәйкестендіру нөмiрi;

      жеке тұлғаның, заңды тұлға басшысының тегi, аты, әкесiнiң аты (егер ол жеке басты куәландыратын құжатта көрсетілсе);

      дара кәсiпкердiң, заңды тұлғаның атауы;

      салық төлеушiнi (салық агентiн) тiркеу есебiне қойған күн, тiркеу есебiнен шығарған күн, тiркеу есебiнен шығарудың себебi;

      қызмет түрі;

      қызметтi тоқтата тұрудың басталған және аяқталған күнi;

      салық төлеушiнiң резиденттiгi;

      бақылау-касса машинасының салық органындағы тіркеу нөмірі;

      бақылау-касса машинасын пайдалану орны;

      қолданылатын салық режимі туралы;

      11-1) тәуекел дәрежесін бағалау негізінде мерзімдік салықтық тексерулердің жартыжылдық графигі туралы;

      12) салық төлеушінің (салық агентінің) салықтық есептілікті ұсынбауы туралы;

      13) Қазақстан Республикасының оңалту және банкроттық туралы заңнамасына сәйкес құпия ақпарат болып табылмайтын;

      14) салық органдарында дара кәсіпкерлер ретінде тіркелмеген және жеке практикамен айналыспайтын жеке тұлғаларды қоспағанда, уәкілетті орган айқындаған тәртіппен есептелетін, салық төлеушінің (салық агентінің) салықтық жүктемесінің коэффициенті туралы;

      15) жеке тұлғалар декларациясын тапсырған жеке тұлғаның жеке сәйкестендіру нөмірі туралы;

      16) кірістер мен мүлік туралы декларацияда жеке табыс салығының артық төленген сомасын қайтару жөніндегі талаптардың бар (жоқ) екендігі туралы;

      17) "Сыбайлас жемқорлыққа қарсы іс-қимыл туралы" Қазақстан Республикасының Заңына сәйкес жариялануға жататын;

      18) салық төлеушілерді тәуекел дәрежесіне қарай санаттау нәтижелері туралы;

      19) салықтық есептілікте көрсетілген жалдамалы жұмыскерлердің саны туралы мәліметтерді қоспағанда, салық органы салық төлеуші (салық агенті) туралы алған кез келген мәліметтер салықтық құпияны құрайды.

      2. Егер осы бапта өзгеше белгіленбесе, салық органдары салық төлеуші (салық агенті) туралы салықтық құпия болып табылатын мәліметтерді салық төлеушінің (салық агентінің) жазбаша рұқсатынсыз басқа тұлғаға бере алмайды.

      3. Салық органдары салық төлеуші (салық агенті) туралы салықтық құпияны құрайтын мәліметтерді салық төлеушінің (салық агентінің) жазбаша рұқсатын алмастан мынадай жағдайларда:

      1) тергеу судьясы, прокурор санкциялаған қағаз жеткізгіштегі не электрондық құжат нысанындағы уәжді сұрау салу негізінде Қазақстан Республикасының заңнамасында белгіленген құзыреттері шегінде құқық қорғау органдарына және Қазақстан Республикасының Мемлекеттік күзет қызметіне ұсынады. Мұндай мәліметтерді тергеу судьясы, прокурор сұратқан жағдайда, санкция талап етілмейді;

      2) егер салық төлеуші қаралатын істің тарапы болып табылған жағдайларда, сот төрелігін іске асыру кезінде жіберілген жолданымдары (өкімдер, талаптар, тапсырмалар, сұрау салу) негізінде сотқа және судьяларға;

      3) жеке сот орындаушысының не аумақтық бөлімнің мөрімен расталған қаулының негізінде іс жүргізуіндегі атқарушылық іс жүргізу істері бойынша Қазақстан Республикасының заңнамасында белгіленген құзыреті шегінде сот орындаушысына;

      3-1) Қазақстан Республикасы азаматтарының төлем қабілеттілігін қалпына келтіру және банкроттығы туралы Қазақстан Республикасының заңнамасында көзделген рәсімдер жүргізілетін борышкерге қатысты өз құзыреті шегінде қаржы басқарушысына;

      4) осы Кодексте және (немесе) Қазақстан Республикасының заңдарында көзделген жағдайларда, Қазақстан Республикасының мемлекеттік жоспарлау, мемлекеттік статистика, сауда қызметін реттеу, сыртқы сауда қызметі, қоршаған ортаны қорғау саласындағы, мұнай-газ, мұнай-газ-химия өнеркәсібі, көмірсутектерді тасымалдау саласындағы, көмірсутектер, мұнай өнімдерін өндіруді мемлекеттік реттеу, газ және газбен жабдықтау, магистральдық құбыржолдар бөлігінде жер қойнауын пайдалану саласындағы, халықты әлеуметтік қорғау, ақпараттандыру саласындағы орталық мемлекеттік органдарына, сыртқы мемлекеттік аудит және қаржылық бақылау уәкілетті органына, монополияға қарсы органға және үкіметтік емес ұйымдармен өзара іс-қимыл саласындағы уәкілетті органға ұсынады.

      Қазақстан Республикасының осы тармақшада көрсетілген мемлекеттік органдары салықтық құпияны құрайтын мәліметтерге қолжетімділігі бар лауазымды адамдардың тізбесін бекітеді.

      Салықтық құпияны құрайтын, ұсынылатын мәліметтердің тәртібі мен тізбесі уәкілетті органмен бірлескен актілерде белгіленеді;

      5) Қазақстан Республикасының заңдарында көзделген жағдайларда, мемлекеттік жоспарлау жөніндегі уәкілетті орталық мемлекеттік органға, қаржылық мониторингті жүзеге асыратын және кірістерді заңдастыруға (жылыстатуға) қарсы іс-қимыл жөніндегі өзге де шараларды қабылдайтын уәкiлетті мемлекеттік органға және ішкі мемлекеттік аудит жөніндегі уәкiлетті органға және активтерді қайтару жөніндегі уәкілетті органға ұсынады.

      Осы тармақшада көрсетілген уәкілетті мемлекеттік органдар салықтық құпияны құрайтын мәліметтерге қол жеткізе алатын лауазымды адамдардың тізбесін бекітеді;

      5-1) жауапты мемлекеттік лауазымды атқаратын адамдардың, мемлекеттік функцияларды орындауға уәкілеттік берілген адамдардың Қазақстан Республикасының шегінен тыс жерде орналасқан шетелдік банктерде ақшасының бар-жоғы туралы мәліметтер бөлігінде мемлекеттік органдардың кадр қызметтеріне ұсынады.

      Осы тармақшада көрсетілген уәкілетті мемлекеттік орган мәліметтерге қол жеткізе алатын лауазымды адамдардың тізбесін бекітеді;

      6) салықтық тексеру жүргізуге маман ретінде тартылған адамға;

      7) Қазақстан Республикасы тараптардың бірі болып табылатын салық немесе құқық қорғау органдары арасындағы өзара ынтымақтастық туралы халықаралық шарттарға (келісімдерге), сондай-ақ Қазақстан Республикасы халықаралық ұйымдармен жасасқан шарттарға сәйкес басқа мемлекеттердің салық немесе құқық қорғау органдарына, халықаралық ұйымдарға;

      8) мемлекеттік қызметтер көрсету үшін қажетті мәліметтер бөлігінде "Азаматтарға арналған үкімет" мемлекеттік корпорациясы мен мемлекеттік органдарға;

      9) мүлік салығы, жер салығы, көлік құралдары салығы бойынша, сондай-ақ сыртқы (көрнекі) жарнаманы орналастырғаны үшін төлемақы және жеке тұлғаның өз бетінше салық салуына жататын кірістер бойынша жеке табыс салығы бойынша жеке тұлғалар жөніндегі мәліметтер бөлігінде жергілікті атқарушы органдарға, жергілікті өзін-өзі басқару органдарына ұсынады.

      Осы тармақшада көрсетілген органдар салықтық құпияны құрайтын мәліметтерге қол жеткізе алатын лауазымды адамдардың тізбесін бекітеді;

      10) есебі салық органдарында жүргізілетін берешектің жоқ (бар) екендігі туралы мәліметтерді беру Қазақстан Республикасының заңдарында көзделген мемлекеттік органдарға және (немесе) тұлғаларға;

      11) валюталық бақылауды жүзеге асыру және оларды кейіннен валюталық бақылау агенттері болып табылатын уәкілетті банктерге беру үшін қажет мәліметтер бөлігінде Қазақстан Республикасының Ұлттық Банкіне ұсынады.

      Салықтық құпияны құрайтын мәліметтердің тізбесі және оларды ұсыну тәртібі Қазақстан Республикасының Ұлттық Банкі мен уәкілетті органның бірлескен актісінде айқындалады;

      11-1) осы Кодекстің 779-бабының 1 және 2-тармақтарында көрсетілген шетелдік компаниялардың пайдасына жеке тұлғалар жүзеге асырған төлемдер мен аударымдардың сомаларына қатысты ақпаратты уәкілетті органның алуы мақсатында осы Кодекстің 778-бабында көрсетілген мәліметтер бөлігінде екінші деңгейдегі банктерге, банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдарға, төлем ұйымдарына;

      12) салық төлеушінің (салық агентінің) тексеру нәтижелері туралы хабарламаға шағымын қарау кезінде апелляциялық комиссияның мүшелеріне;

      13) тексеру нәтижелері туралы хабарламаға және (немесе) салық төлеушілердің (салық агенттерінің) тексеру нәтижелері туралы хабарламаға шағымдарын қарау кезінде қажетті мәліметтер бөлігінде бұзушылықтарды жою туралы хабарламаға шағымдарды қарауды жүзеге асыратын уәкілетті органның құрылымдық бөлімшесіне;

      14) "Сыбайлас жемқорлыққа қарсы күрес туралы" Қазақстан Республикасының Заңымен осындай міндет жүктелген адамдар тапсыру күні мен салық органының кодын көрсете отырып, тапсырған кірістер мен мүлік туралы декларациялар туралы мәліметтер бөлігінде уәкілетті мемлекеттік органдарға;

      Көрсетілген мәліметтерді ұсыну тәртібін уәкілетті орган айқындайды.

      15) "Қазақстан Республикасының ұлттық қауіпсіздік органдары туралы" Қазақстан Республикасының Заңында көзделген мақсаттарда және тәртіппен Қазақстан Республикасының ұлттық қауіпсіздік органдарына ұсынады.

      4. Салық органдары "Қазақстан Республикасының азаматтарына, оралмандарға және Қазақстан Республикасында тұруға ықтиярхаты бар адамдарға олардың мүлікті жария етуіне байланысты рақымшылық жасау туралы" Қазақстан Республикасының Заңына сәйкес жария етуді жүргізу процесінде алған салық төлеуші туралы мәліметтер мен ақпаратқа осы баптың 3-тармағының нормалары қолданылмайды.

      5. Салықтық құпияға қол жеткізе алатын адамдар өздерінің міндеттерін атқару кезеңінде де, сондай-ақ оларды атқаруды аяқтағаннан кейін де салықтық құпияны жария етпеуге тиіс.

      6. Салықтық құпияны құрайтын мәліметтері бар құжаттарды жоғалту не осындай мәліметтерді жария ету Қазақстан Республикасының заңдарында белгіленген жауаптылыққа алып келеді.

      7. Мыналар:

      1) электрондық ақпараттық ресурстың резервтік көшірмесін электрондық ақпараттық ресурстарды резервтік сақтаудың бірыңғай платформасына сақтауға беру салықтық құпияны жария ету болып табылмайды.

      Бұл ретте сақтауға берілген мұндай деректерді пайдалануды уәкілетті орган ғана жүзеге асырады.

      Электрондық ақпараттық ресурстың резервтік көшірмесін беру және сақтау уәкілетті органмен келісу бойынша ақпараттық қауіпсіздікті қамтамасыз ету саласындағы және ұлттық қауіпсіздік жөніндегі уәкілетті органдар айқындайтын тәртіпке және мерзімдерге сәйкес жүзеге асырылады;

      2) Қазақстан Республикасының заңнамасында белгіленген тәртіппен өндірушілердің (импорттаушылардың) қалдықтарды жинауды, тасымалдауды, қайта өңдеуді, залалсыздандыруды, пайдалануды және (немесе) кәдеге жаратуды ұйымдастырғаны үшін төлемақыны есептеуінің дұрыстығын, аударуының толықтығын және уақтылығын бақылауды жүзеге асыру үшін қоршаған ортаны қорғау саласындағы орталық мемлекеттік орган алған мәліметтерді беру;

      3) сыртқы сауда қызметін реттеу саласындағы уәкілетті орган алған мәліметтерді:

      Қазақстан Республикасынан шығарылатын тауарларға қатысты арнайы қорғау, демпингке қарсы, өтемақы тергеп-тексерулерін жүргізу кезінде үшінші елдің және (немесе) үшінші елдер одағының құзыретті органына;

      Қазақстан Республикасынан шығарылатын тауарларға қатысты өтемақы тергеп-тексеруі жүргізілген жағдайда Еуразиялық экономикалық одаққа мүше мемлекеттің және (немесе) Еуразиялық экономикалық комиссияның құзыретті органына;

      Қазақстан Республикасының үшінші елдерге қатысты арнайы қорғау, демпингке қарсы және өтемақы шаралары туралы заңнамасына сәйкес тергеп-тексеру мақсаттары үшін Еуразиялық экономикалық комиссияға беру салықтық құпияны жария ету болып табылмайды.

      Мұндай ақпаратты беру Қазақстан Республикасының сауда қызметін реттеу және үшінші елдерге қатысты арнайы қорғау, демпингке қарсы және өтемақы шаралары туралы заңнамасында көзделген тәртіппен және шарттарда жүзеге асырылады.

      4) жеке тұлғаның көлік құралы салығын төлеуі үшін көлік құралының сәйкестендіру нөмірі туралы мәліметтерді екінші деңгейдегі банктерге беру;

      5) осы Кодексте көзделген салықтық міндеттемелерді орындау үшін дара кәсіпкердің заңды мекенжайы туралы мәліметтерді екінші деңгейдегі банктерге беру;

      6) ақпараттандыру саласындағы орталық мемлекеттік органның "электрондық үкімет" ақпараттық-коммуникациялық инфрақұрылым операторына тәуекелдерді бағалау жүйесін қалыптастыру үшін алынған мәліметтерді мемлекеттік бақылауды және қадағалауды жүргізу мақсатында беруі салықтық құпияны жария ету болып табылмайды.

      Ескерту. 30-бапқа өзгерістер енгізілді - ҚР 24.05.2018 № 156-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 05.10.2018 № 184-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 02.04.2019 № 241-VI (01.01.2019 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі); 20.03.2023 № 213-VII (қолданысқа енгізілу тәртібін 2-б. қараңыз); 12.07.2023 № 25-VIII (алғашқы ресми жарияланған күнінен кейін күнтізбелік алпыс күн өткен соң қолданысқа енгізіледі); 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

2-БӨЛІМ. САЛЫҚТЫҚ МІНДЕТТЕМЕ

4-тарау. ЖАЛПЫ ЕРЕЖЕЛЕР

31-бап. Салықтық міндеттеме

      1. Салық төлеушінің Қазақстан Республикасының салық заңнамасына сәйкес мемлекет алдында туындайтын міндеттемесі салықтық міндеттеме деп танылады, соған орай салық төлеуші осы Кодекстің 36-бабының 2-тармағында көрсетілген әрекеттерді жасауға міндетті.

      2. Мемлекеттің салық органы арқылы салық төлеушіден (салық агентінен) салықтық міндеттемесін толық көлемде орындауды талап етуге, ал салықтық міндеттеме орындалмаған немесе тиісінше орындалмаған жағдайда, осы Кодексте айқындалған тәртіппен оны қамтамасыз ету жөніндегі тәсілдерді және мәжбүрлеп орындату шараларын қолдануға құқығы бар.

32-бап. Салық салу объектісі және (немесе) салық салуға байланысты объект

      Мүлік пен әрекеттер салық салу объектісі және (немесе) салық салуға байланысты объект болып табылады, олардың болуына байланысты және (немесе) солардың негізінде салық төлеушінің салықтық міндеттемесі туындайды.

33-бап. Салықтық база

      Салықтық база салық салу объектісінің құндық, физикалық немесе өзге де сипаттамаларын білдіреді, олардың негізінде салықтардың және бюджетке төленуге жататын төлемдердің сомасы айқындалады.

34-бап. Салықтық мөлшерлеме

      1. Салықтық мөлшерлеме салық салу объектісінің немесе салықтық базаның өлшем бірлігіне салықты және бюджетке төленетін төлемді есептеу бойынша салықтық міндеттеменің шамасын білдіреді.

      2. Салықтық мөлшерлеме салық салу объектісінің немесе салықтық базаның өлшем бірлігіне пайыздармен немесе абсолюттік сомамен белгіленеді.

35-бап. Салықтық кезең

      Салықтардың және бюджетке төленетін төлемдердің жекелеген түрлеріне қатысты белгіленген уақыт кезеңі салықтық кезең деп түсініледі, ол аяқталған соң салық салу объектісі, салықтық база айқындалады, салықтардың және бюджетке төленуге жататын төлемдердің сомасы есептеледі.

5-тарау. САЛЫҚТЫҚ МІНДЕТТЕМЕНІ ОРЫНДАУ

36-бап. Салықтық міндеттемені орындау

      1. Егер осы Кодексте өзгеше белгіленбесе, салық төлеуші салықтық міндеттемені орындауды өз бетінше жүзеге асырады.

      2. Салық төлеуші салықтық міндеттемені орындау үшін мынадай әрекеттер жасайды:

      1) салық органында тіркеу есебіне тұрады;

      2) салық салу объектілерін және (немесе) салық салуға байланысты объектілерді есепке алуды жүргізеді;

      3) салық салу объектілерін және (немесе) салық салуға байланысты объектілерді, салықтық база мен салықтық мөлшерлемелерді негізге ала отырып, салықтардың және бюджетке төленуге жататын төлемдердің, сондай-ақ осы Кодекстің Ерекше бөлігіне сәйкес олар бойынша аванстық және ағымдағы төлемдердің сомасын есептейді;

      4) салықтық тіркелімдерді қоспағанда, салықтық нысандарды және осы Кодексте белгіленген өзге де нысандарды жасайды және белгіленген тәртіппен салық органдарына ұсынады;

      5) салықтардың және бюджетке төленетін төлемдердің есептелген және есепке жазылған сомасын, осы Кодекстің Ерекше бөлігіне сәйкес салықтар және бюджетке төленетін төлемдер бойынша аванстық және ағымдағы төлемдерді төлейді.

      3. Салық төлеуші салықтық міндеттемені Қазақстан Республикасының салық заңнамасында белгіленген тәртіппен және мерзімдерде орындауға тиіс.

      Осы Кодекстің Ерекше бөлігінде көзделген жағдайларда, салықтық міндеттемені салық төлеуші-жеке тұлға жалпы сомасы салықтың есептелген сомасынан аз болмайтын бірнеше төлемдерді салықтық кезең ішінде енгізу жолымен орындауы мүмкін.

      4. Салық төлеушінің салықтарды және бюджетке төленетін төлемдерді төлеу жөніндегі салықтық міндеттемесі, сондай-ақ қолма-қол емес нысанда орындалатын өсімпұл мен айыппұлдарды төлеу жөніндегі міндеттемесі салықтардың және бюджетке төленетін төлемдердің, өсімпұл мен айыппұлдардың сомасына төлем тапсырмасын екінші деңгейдегі банк немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйым орындауға алған күннен бастап немесе банкоматтар немесе электрондық терминалдар арқылы төлемді жүзеге асырған күннен бастап, ал қолма-қол нысанда – салық төлеуші көрсетілген сомаларды екінші деңгейдегі банкке немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымға, уәкілетті мемлекеттік органға, жергілікті атқарушы органға енгізген күннен бастап орындалған болып саналады.

      5. Осы Кодексте белгіленген жағдайларда салық төлеушінің уәкілетті өкілі салықтарды, бюджетке төленетін төлемдерді төлеу, әлеуметтік аударымдарды аудару кезінде төлем құжаттарында ақшаны жөнелтуші салық төлеушінің тегін, атын, әкесінің атын (егер ол жеке басты куәландыратын құжатта көрсетілсе) немесе атауын және оның сәйкестендіру нөмірін көрсетеді.

      6. Салық агенті орындайтын, салық төлеушінің салық төлеу жөніндегі салықтық міндеттемесі салық ұсталған күннен бастап орындалған болып саналады.

      7. Салықтарды, бюджетке төленетін төлемдерді төлеу жөніндегі салықтық міндеттеме, сондай-ақ өсімпұл мен айыппұлдарды төлеу жөніндегі міндеттеме осы Кодекстің 102-бабында айқындалған тәртіппен есепке жатқызуларды жүргізу жолымен орындалуы мүмкін.

      8. Салықтарды, бюджетке төленетін төлемдерді төлеу жөніндегі салықтық міндеттеме, сондай-ақ өсімпұл мен айыппұлдарды төлеу жөніндегі міндеттеме осы Кодексте, "Акционерлік қоғамдар туралы" Қазақстан Республикасының Заңында көзделген жағдайларды, сондай-ақ Қазақстан Республикасының заңнамасында және осы Кодекстің 722-бабында көрсетілген өнімді бөлу туралы келісімдерде (келісімшарттарда), Қазақстан Республикасының Президенті бекіткен жер қойнауын пайдалануға арналған келісімшартта төлеудің заттай нысаны немесе шетелдік валютамен төлеу көзделген жағдайларды қоспағанда, ұлттық валютамен орындалады.

37-бап. Салықтық міндеттемені орындау кезінде салықтарды және бюджетке төленетін төлемдерді есептеу ерекшеліктері

      1. Төлем көзінен ұсталатын салықтардың сомасын есептеуді салық агенті жүзеге асырады.

      2. Осы Кодекстің Ерекше бөлігінде көзделген жағдайларда, салықтардың және бюджетке төленетін төлемдердің жекелеген түрлерінің сомасын есептеу жөніндегі міндет салық органына және уәкілетті мемлекеттік органдарға жүктелуі мүмкін.

38-бап. Салықтық міндеттемені орындау мерзімдері

      1. Салықтық міндеттемені орындау мерзімдері осы Кодексте белгіленеді.

      2. Мерзімнің өтуі салықтық міндеттемені орындау мерзімінің басталуы айқындалған нақты оқиға немесе заңды әрекет орын алған күннен кейінгі күннен басталады.

      Мерзім салықтық кезеңнің соңғы күнінің соңында аяқталады. Егер мерзімнің соңғы күні жұмыс күні болмаса, онда мерзім келесі жұмыс күнінің соңында аяқталады.

      3. Салық төлеуші (салық агенті) салықтық міндеттемені мерзімінен бұрын орындауға құқылы.

      Егер осы Кодексте өзгеше белгіленбесе, салық төлеуші (салық агенті) салықтық есептілікті ұсыну жөніндегі салықтық міндеттемені салықтық кезең аяқталғаннан кейін орындайды.

39-бап. Салықтық берешекті өтеу тәртібі

      Салықтық берешекті өтеу мынадай тәртіппен жүргізіледі:

      1) бересі сомасы;

      2) есепке жазылған өсімпұл;

      3) айыппұлдар сомасы.

40-бап. Мүлікті сенімгерлік басқаруға беру кезінде салықтық міндеттемені орындау

      1. Осы Кодекстің мақсаттары үшін мүлікті сенімгерлік басқаруды құру нәтижесінде, оны жүзеге асыру және (немесе) тоқтату процесінде туындайтын салықтық міндеттеме сенімгерлік басқару жөніндегі қызмет бойынша салықтық міндеттеме деп түсініледі.

      Сенімгерлік басқару жөніндегі қызмет бойынша корпоративтік және жеке табыс салықтары бойынша салықтық міндеттемені орындауды:

      1) мүлікті сенімгерлік басқару шарты, мүлікті сенімгерлік басқаруды құру туралы акт бойынша сенімгерлік басқару құрылтайшысы немесе мүлікті сенімгерлік басқару туындайтын өзге де жағдайларда пайда алушы (бұдан әрі осы Кодекстің мәтіні бойынша – сенімгерлік басқару құрылтайшысы):

      сенімгерлік басқаруға берілген қатысу үлесі және (немесе) акциялар;

      Қазақстан Республикасы Ұлттық қорының активтерін қоспағанда, Қазақстан Республикасының Ұлттық Банкіне сенімгерлік басқаруға берілген мүлік;

      мүлікті сенімгерлік басқаруды құру туралы акті бойынша сенімгерлік басқаруға берілген мүлік;

      заңды тұлға, дара кәсіпкер сенімгерлік операциялар бойынша екінші деңгейдегі банктен алған кіріс;

      егер сенімгерлік басқару құрылтайшысы осындай міндет жүктелген жеке тұлға болып табылса, "Қазақстан Республикасындағы сайлау туралы" Қазақстан Республикасының Конституциялық заңына, Қазақстан Республикасының Қылмыстық-атқару кодексiне және "Сыбайлас жемқорлыққа қарсы іс-қимыл туралы" Қазақстан Республикасының Заңына сәйкес декларацияны жасау және тапсыру бойынша жүзеге асырады.

      Осы Кодекстің мақсаттары үшін мүлікті сенімгерлік басқаруды құру туралы акт деп мүлікті сенімгерлік басқарудың туындауына негіз болатын, қызметін Қазақстан Республикасында жүзеге асырмайтын бейрезидент-жеке тұлға немесе бейрезидент-заңды тұлға сенімгерлік басқарушы болып табылатын құжат түсініледі;

      2) өзге жағдайларда – сенімгерлік басқарушы жүзеге асырады. Бұл ретте дара кәсіпкерден басқа, жеке тұлғаның және тұрақты мекеме құрмай, қызметін Қазақстан Республикасында жүзеге асыратын бейрезидент-заңды тұлғаның салық агенті болып табылатын екінші деңгейдегі банк жүзеге асыратын сенімгерлік операциялардан алған кірісі бойынша салықтық міндеттемені осындай екінші деңгейдегі банк салық агентінің міндеттерін атқару түрінде орындайды.

      Сенімгерлік басқарушы мынадай:

      егер Қазақстан Республикасының заңнамасына сәйкес мүлікті сенімгерлік басқару құқығы мемлекеттік тіркеуге жататын болса – мұндай құқық мемлекеттік тіркелген;

      егер Қазақстан Республикасының заңнамасына сәйкес сенімгерлік басқару құқығы мемлекеттік тіркеуге жатпайтын болса – мүлікті сенімгерлік басқару шарты немесе мүлікті сенімгерлік басқару туындайтын өзге де жағдайдың басталғанын растайтын құжат жасалған күннен бастап туындайтын салықтық міндеттемелерді орындайды.

      2. Сенімгерлік басқару жөніндегі қызмет бойынша қосылған құн салығы бойынша туындайтын салықтық міндеттемені орындауды осы Кодекстің 10-бөлімі мен 82 және 83-баптарында айқындалған тәртіппен сенімгерлік басқарушы жүзеге асырады.

      3. Осы баптың 1 және 2-тармақтарында көрсетілмеген салықтар және бюджетке төленетін төлемдер бойынша туындайтын салықтық міндеттемені орындауды, егер осы Кодекстің 41-бабында өзгеше белгіленбесе, осы Кодекске сәйкес осындай салықты, бюджетке төленетін төлемді төлеуші деп танылған тұлға жүзеге асырады.

      4. Резидент болып табылатын сенімгерлік басқарушы – жеке тұлға, қатысу үлесі мен акциялар түрінде мүлікті сенімгерлік басқаруға алған жағдайлардан басқа, осы Кодекстің 79-бабында айқындалған тәртіппен дара кәсіпкер ретінде салық органында тіркеу есебіне тұруға тиіс.

      5. Осы Кодекстің осы бабының және 4145-баптарының ережелері Қазақстан Республикасының инвестициялық және венчурлік қорлар туралы заңнамасына сәйкес инвестициялық қордың активтерін сенімгерлік басқаруды басқарушы компанияның құруы, жүзеге асыруы және (немесе) тоқтатуы нәтижесінде туындайтын салықтық міндеттемелерге қолданылмайды.

      Ескерту. 40-бапқа өзгеріс енгізілді – ҚР 04.07.2018 № 174-VІ (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңдарымен.

41-бап. Мемлекеттік мекемелердің мүлікті сенімгерлік басқаруға беруі кезінде салықтық міндеттемені орындау ерекшеліктері

      1. Мемлекеттік мекемелер мүлікті сенімгерлік басқаруға берген кезде мемлекеттік заңды тұлғалардың шаруашылық жүргізу немесе жедел басқару құқығындағы, "Электр энергетикасы туралы" Қазақстан Республикасы Заңының 13-1-бабына сәйкес электр желілеріне тікелей қосылған энергия беруші ұйымдарға сенімгерлік басқаруға немесе өтеусіз пайдалануға берілген электр желілерін қоспағанда, егер мүлікті сенімгерлік басқару шартында немесе мүлікті сенімгерлік басқаруды құру туралы актіде өзгеше белгіленбесе, мүлік салығы, жер салығы және көлік құралдары салығы бойынша салықтық міндеттемелер сенімгерлік басқарушының орындауына жатады.

      2. Сенімгерлік басқарушы, егер мүлікті сенімгерлік басқару шартында немесе мүлікті сенімгерлік басқаруды құру туралы актіде өзгеше белгіленбесе, салықтарды есептеу және төлеу, салықтық есептілікті жасау және ұсыну бойынша салықтық міндеттемелерді:

      егер Қазақстан Республикасының заңнамасына сәйкес сенімгерлік басқару құқығын мемлекеттік тіркеу талап етілетін болса – мұндай құқық мемлекеттік тіркелген;

      егер Қазақстан Республикасының заңнамасына сәйкес сенімгерлік басқару құқығын мемлекеттік тіркеу талап етілмейтін болса – мүлікті сенімгерлік басқару шарты немесе мүлікті сенімгерлік басқаруды құру туралы акті жасалған күннен бастап орындайды.

      3. Сенімгерлік басқарушы:

      егер мүлікті сенімгерлік басқару шартында немесе мүлікті сенімгерлік басқаруды құру туралы актіде өзгеше белгіленбесе, салықтарды есептеу және төлеу, салықтық есептілікті жасау және ұсыну бойынша салықтық міндеттемені өз атынан, қатарына осындай сенімгерлік басқарушы жататын тұлғалар үшін осы Кодекстің Ерекше бөлігінде белгіленген мөлшерлемелер бойынша және тәртіппен орындайды;

      мүлікті сенімгерлік басқаруға берген кезде салықтық міндеттемені орындау мақсатында осы Кодекстің 194-бабына сәйкес бөлек есепке алуды жүргізуге міндетті.

      4. Егер мемлекеттік мекемелер мүлікті сенімгерлік басқаруға берген кезде мемлекеттік мекеменің мүлкі сенімгерлік басқарушыда халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес негізгі құралдар, жылжымайтын мүлікке инвестициялар құрамында есепке алынбайтын жағдайда, онда мұндай мүлікті қабылдап алу-беру актісінде мұндай мүліктің акт жасалған күнгі баланстық құны көрсетілуге тиіс.

      Ескерту. 41-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз) Заңымен.

42-бап. Корпоративтік және жеке табыс салықтары бойынша мүлікті сенімгерлік басқару нәтижесінде туындайтын кірістерді, шығындарды және мүлікті есепке алу жөніндегі жалпы ережелер

      1. Осы Кодекстің мақсаттары үшін сенімгерлік басқарушы өз атынан және сенімгерлік басқару құрылтайшысының мүддесіне орай мүлікті сенімгерлік басқару жөніндегі міндеттерді жүзеге асыруы процесінде туындайтын, тиісінше:

      алынуға жататын (алынған) кірістер;

      өтелуі мүлікті сенімгерлік басқару шартында, мүлікті сенімгерлік басқаруды құру туралы актіде немесе мүлікті сенімгерлік басқару туындайтын өзге де жағдайларда көзделген төленуге жататын (жүргізілген) шығындар, оның ішінде сыйақы;

      сенімгерлік басқарушы өз атынан және сенімгерлік басқару құрылтайшысының мүддесіне орай мүлікті сенімгерлік басқару жөніндегі міндеттерді жүзеге асыру процесінде сатып алған және (немесе) алған мүлік мүлікті сенімгерлік басқарудың кірістері, шығындары және мүлкі деп түсініледі.

      2. Сенімгерлік басқарушы сенімгерлік басқару шарты жөніндегі қызмет бойынша корпоративтік және жеке табыс салықтары бойынша салықтық міндеттемені орындау мақсатында осы Кодекстің 194 және 195-баптарына сәйкес бөлек есепке алуды жүргізуге міндетті.

      3. Сенімгерлік басқару құрылтайшысының мүлікті сенімгерлік басқарушыға беруі осы құрылтайшы үшін осындай мүлікті өткізу болып табылмайды және ол сенімгерлік басқарушының кірісі деп танылмайды.

      4. Сенімгерлік басқарушының мүлікті сенімгерлік басқару шартының, мүлікті сенімгерлік басқаруды құру туралы актінің қолданылуы тоқтатылған кезде немесе мүлікті сенімгерлік басқару туындайтын өзге де жағдайларда сенімгерлік басқару құрылтайшысына мүлікті қайтаруы осы басқарушы үшін осындай мүлікті өткізу болып табылмайды және ол сенімгерлік басқару құрылтайшысының кірісі (залалы) деп танылмайды.

      5. Қазақстан Республикасының азаматтық заңнамасында көзделген сенімгерлік басқарушының өз қызметі туралы есебі негізінде айқындалатын салықтық кезеңдегі сенімгерлік басқарудың кірістері мен шығындары арасындағы оң айырма сенімгерлік басқару құрылтайшысының сенімгерлік басқаруынан түсетін таза кірісі болып табылады.

      6. Осы Кодекстің 40-бабының 1-тармағына сәйкес сенімгерлік басқарушы мүлікті сенімгерлік басқару жөніндегі қызмет бойынша корпоративтік және жеке табыс салықтары бойынша салықтық міндеттемелерді орындауды жүзеге асырған жағдайларда, сенімгерлік басқару құрылтайшысы мүлікті сенімгерлік басқару шартында немесе мүлікті сенімгерлік басқару туындайтын өзге де жағдайларда көзделген және сенімгерлік басқарушыға төленетін сыйақы сомасын шегерімдерге жатқызуға құқылы емес.

43-бап. Корпоративтік және жеке табыс салықтары бойынша салықтық міндеттемені орындайтын сенімгерлік басқарушыны салықтық есепке алу ерекшеліктері

      1. Осы Кодекстің 40-бабына сәйкес сенімгерлік басқарушы сенімгерлік басқару жөніндегі қызмет бойынша корпоративтік және жеке табыс салықтары бойынша салықтық міндеттемені орындауды жүзеге асырған жағдайда, мүлікті сенімгерлік басқарудың кірістері, шығындары және мүлкі салықтық есепке алу мақсаттары үшін сенімгерлік басқарушының кірістері, шығындары және мүлкі болып табылады.

      Мүлікті сенімгерлік басқару шартында немесе мүлікті сенімгерлік басқару туындайтын өзге де жағдайларда көзделген сыйақы сенімгерлік басқарушының мүлікті сенімгерлік басқарудың кірістерінен бөлек есептелетін жылдық жиынтық кірісіне қосылады.

      Сенімгерлік басқарушы сенімгерлік басқару жөніндегі қызмет бойынша салық салу объектісін айқындаған кезде мүлікті сенімгерлік басқарудың кірістерінен бөлек есептелетін өзінің жылдық жиынтық кірісіне қосылған сыйақының сомасын шегерімдерге жатқызады.

      2. Сенімгерлік басқарушы сенімгерлік басқару құрылтайшысының мүддесіне орай жүзеге асырылатын қызметті қоса алғанда, тұтастай бүкіл қызмет бойынша – корпоративтік табыс салығы бойынша бірыңғай декларацияны және мүлікті сенімгерлік басқарудың әрбір шарты немесе мүлікті сенімгерлік басқару туындайтын әрбір өзге де жағдай бойынша бөлек сенімгерлік басқару жөніндегі қызмет және өзге де қызмет бойынша декларацияға қосымшаны жасайды және ұсынады.

      3. Сенімгерлік басқарушы-заңды тұлға осы Кодексте айқындалған тәртіппен корпоративтік табыс салығы жөніндегі міндеттемені мынадай ерекшеліктерді ескере отырып орындайды:

      мүлікті сенімгерлік басқару жөніндегі қызмет бойынша корпоративтік табыс салығының осы Кодекстің 313-бабының 1-тармағында көрсетілген мөлшерлемесін қолданады;

      мүлікті сенімгерлік басқару жөніндегі қызмет бойынша осы Кодекстің 29-тарауының және 21-бөлімінің ережелерін қолданбайды;

      мүлікті сенімгерлік басқару жөніндегі қызмет бойынша арнаулы салық режимдерін қолданбайды.

      4. Сенімгерлік басқару құрылтайшысы заңды тұлға болып табылатын жағдайларда, сенімгерлік басқарушы-жеке тұлға:

      мүлікті сенімгерлік басқару жөніндегі қызмет бойынша жеке табыс салығын осы Кодекстің 341-бабының ережелерін қолданбай, осы Кодекстің 313-бабының 1-тармағында көрсетілген мөлшерлеме бойынша есептеу жөніндегі салықтық міндеттемені орындайды;

      мүлікті сенімгерлік басқару жөніндегі қызмет бойынша арнаулы салық режимдерін қолдануға құқылы емес;

      қатарына сенімгерлік басқарушы жататын тұлғалар үшін осы Кодекстің Ерекше бөлігінде айқындалған тәртіппен жеке табыс салығы бойынша өзге де салықтық міндеттемелерді орындайды.

      5. Сенімгерлік басқару құрылтайшысы резидент-жеке тұлға болып табылатын жағдайларда, сенімгерлік басқарушы-жеке тұлға:

      осы Кодекстің 341-бабының ережелерін қолданбай, мүлікті сенімгерлік басқару жөніндегі қызмет бойынша жеке табыс салығын есептеу бойынша салықтық міндеттемені орындайды;

      сенімгерлік басқару жөніндегі қызмет бойынша арнаулы салық режимін қолдануға құқылы емес;

      қатарына сенімгерлік басқарушы жататын тұлғалар үшін осы Кодекстің Ерекше бөлігінде айқындалған тәртіппен жеке табыс салығы бойынша өзге де салықтық міндеттемелерді орындайды.

      6. Сенімгерлік басқару құрылтайшысы бейрезидент-жеке тұлға болып табылатын жағдайларда, сенімгерлік басқарушы-жеке тұлға мынадай ерекшеліктерді ескере отырып, осы Кодексте айқындалған тәртіппен жеке табыс салығы бойынша салықтық міндеттемелерді орындайды:

      мүлікті сенімгерлік басқару жөніндегі қызмет бойынша осы Кодекстің 646-бабы 1-тармағының 1) тармақшасында көрсетілген мөлшерлемені қолданады;

      осы Кодекстің 341-бабының ережелерін қолданбайды;

      арнаулы салық режимдерін қолданбайды.

      Ескерту. 43-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI Заңымен (01.01.2018 бастап қолданысқа енгізіледі).

44-бап. Қатысу үлесі және акциялар түрінде мүлікті сенімгерлік басқару кезінде корпоративтік және жеке табыс салықтары бойынша салықтық есепке алу ерекшеліктері

      1. Салықтық есепке алу мақсаттары үшін:

      сенімгерлік басқарудағы қатысу үлесі мен акциялар бойынша дивидендтер түріндегі, сенімгерлік басқарушы жұмсаған шығындар сомасына азайтылған, мүлікті сенімгерлік басқару шарты, мүлікті сенімгерлік басқаруды құру туралы акті немесе мүлікті сенімгерлік басқару туындайтын өзге де жағдайлар және сенімгерлік басқарушының өз қызметі туралы есебі негізінде өтелген (өтеуге жататын) кіріс (бұдан әрі – сенімгерлік басқарудан түсетін дивидендтер) сенімгерлік басқару құрылтайшысының кірісі болып табылады;

      қатысу үлестерін және акцияларды сенімгерлік басқарудан түсетін мүлік сенімгерлік басқару құрылтайшысының мүлкі болып табылады.

      Мүлікті сенімгерлік басқару шартында, мүлікті сенімгерлік басқаруды құру туралы актіде немесе мүлікті сенімгерлік басқару туындайтын өзге де жағдайларда көзделген, сенімгерлік басқарушыға төлеуге жататын сыйақы сенімгерлік басқару құрылтайшысының шығындары болып табылады.

      Сенімгерлік басқарушының қатысу үлестерін және акцияларды сенімгерлік басқарудың кірісіне:

      мүлікті сенімгерлік басқаруды құру туралы актіде көзделген сыйақы;

      сенімгерлік басқарушы жұмсаған, өтелуі мүлікті сенімгерлік басқару шартында, мүлікті сенімгерлік басқаруды құру туралы актіде немесе мүлікті сенімгерлік басқару туындайтын өзге де жағдайларда және сенімгерлік басқарушының өз қызметі туралы есебінде көзделген шығындардың сомасы қосылады.

      Сенімгерлік басқарушы жұмсаған, өтелуі мүлікті сенімгерлік басқару шартында, мүлікті сенімгерлік басқаруды құру туралы актіде немесе мүлікті сенімгерлік басқару туындайтын өзге де жағдайларда және сенімгерлік басқарушының өз қызметі туралы есебінде көзделген қатысу үлестері мен акцияларды сенімгерлік басқару шығындары салықтық есепке алу мақсаттары үшін осындай сенімгерлік басқарушының шығындары болып табылады.

      Мұндай шығындар сенімгерлік басқарудағы қатысу үлесі мен акциялар бойынша дивидендтер түрінде сенімгерлік басқару құрылтайшысының кірісін азайтады және сенімгерлік басқару құрылтайшысында шығындар, шығыстар ретінде есепке алынбайды.

      2. Сенімгерлік басқару құрылтайшысы осы Кодексте айқындалған тәртіппен корпоративтік және жеке табыс салықтары бойынша салықтық міндеттемені орындайды.

      3. Сенімгерлік басқарушы қатарына осындай сенімгерлік басқарушы жататын тұлғалар үшін осы Кодекстің Ерекше бөлігінде айқындалған тәртіппен қатысу үлестері мен акцияларды сенімгерлік басқарудың кірістері, шығындары және мүлкі бойынша корпоративтік және жеке табыс салықтары бойынша салықтық міндеттемені орындайды.

      Ескерту. 44-баптың орыс тіліндегі мәтінге өзгеріс енгізілді, қазақ тілінде өзгеріс енгізілмеді – ҚР 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен.

45-бап. Қатысу үлесінен және акциялардан басқа, мүлікті сенімгерлік басқаруды құру туралы актілер бойынша корпоративтік және жеке табыс салықтары бойынша салықтық есепке алу ерекшеліктері

      1. Салықтық есепке алу мақсаттары үшін:

      қатысу үлесі мен акциялардан басқа, сенімгерлік басқарудағы мүлік бойынша, бейрезидент-сенімгерлік басқарушы жұмсаған шығындар сомасына азайтылған, мүлікті сенімгерлік басқаруды құру туралы акті және сенімгерлік басқарушының өз қызметі туралы есебі негізінде өтелген (өтеуге жататын) кіріс сенімгерлік басқару құрылтайшысының кірісі болып табылады;

      мұндай мүлікті сенімгерлік басқарудан түсетін мүлік сенімгерлік басқару құрылтайшысының мүлкі болып табылады;

      мүлікті сенімгерлік басқаруды құру туралы актіде көзделген, сенімгерлік басқарушыға төлеуге жататын сыйақы сенімгерлік басқару құрылтайшысының шығындары болып табылады.

      Сенімгерлік басқарушының қатысу үлесі мен акциялардан басқа, мүлікті сенімгерлік басқарудан түсетін кірісіне:

      мүлікті сенімгерлік басқаруды құру туралы актіде көзделген сыйақы;

      сенімгерлік басқарушы жұмсаған, өтелуі мүлікті сенімгерлік басқаруды құру туралы актіде және сенімгерлік басқарушының өз қызметі туралы есебінде көзделген шығындар сомасы қосылады.

      Сенімгерлік басқарушы жұмсаған, өтелуі мүлікті сенімгерлік басқаруды құру туралы актіде және сенімгерлік басқарушының өз қызметі туралы есебінде көзделген қатысу үлесі мен акциялардан басқа, мүлікті сенімгерлік басқарудың шығындары осындай сенімгерлік басқарушының шығындары болып табылады.

      Мұндай шығындар сенімгерлік басқарудағы мүлік бойынша сенімгерлік басқару құрылтайшысының кірісін азайтады және сенімгерлік басқару құрылтайшысында шығындар ретінде есепке алынбайды.

      2. Сенімгерлік басқару құрылтайшысы қатарына осындай құрылтайшы жататын тұлғалар үшін осы Кодексте айқындалған тәртіппен сенімгерлік басқарудан түсетін кіріс пен сенімгерлік басқарудан түсетін мүлік бойынша корпоративтік және жеке табыс салықтары бойынша салықтық міндеттемені орындайды.

      3. Сенімгерлік басқарушы қатарына осындай сенімгерлік басқарушы жататын тұлғалар үшін осы Кодексте айқындалған тәртіппен сенімгерлік басқарудың кірістері, шығындары мен мүлкі бойынша корпоративтік және жеке табыс салықтары бойынша салықтық міндеттемені орындайды.

46-бап. Хабарсыз кеткен деп танылған жеке тұлғаның салықтық міндеттемесін орындау

      1. Жеке тұлғаның салықтық міндеттемесі соттың күшіне енген шешімі негізінде оны хабарсыз кеткен деп таныған кезден бастап тоқтатыла тұрады.

      2. Сот хабарсыз кеткен деп таныған жеке тұлғаның салықтық берешегін хабарсыз кеткен деп танылған жеке тұлғаның мүлкіне қорғаншылық жасау жөніндегі міндет жүктелген адам өтейді.

      3. Егер хабарсыз кеткен деп танылған жеке тұлғаның мүлкі салықтық берешекті өтеу үшін жеткіліксіз болса, онда оның салықтық берешегінің өтелмеген бөлігін салық органы мүліктің жеткіліксіздігі туралы сот шешімі негізінде есептен шығарады.

      4. Сот адамды хабарсыз кеткен деп тану туралы шешімнің күшін жойған кезде бұрын салық органы есептен шығарған салықтық берешектің күші осы Кодекстің 48-бабында белгіленген талап қоюдың ескіру мерзіміне қарамастан, сот тәртібімен қайта басталады.

47-бап. Қайтыс болған жеке тұлғаның салықтық берешегін өтеу

      1. Жеке тұлғаның қайтыс болған күніне немесе соттың күшіне енген шешімі негізінде оны қайтыс болды деп жариялау күніне жиналып қалған салықтық берешегін оның мұрагері (мұрагерлері) мұраға қалдырылған мүліктің құны шегінде және мұраны алған күнге ондағы үлесіне пропорционалды түрде өтейді.

      Егер қайтыс болған жеке тұлғаның, сондай-ақ соттың күшіне енген шешімі негізінде қайтыс болды деп жарияланған жеке тұлғаның мүлкі салықтық берешекті өтеу үшін жеткіліксіз болса, онда салықтық берешектің өтелмеген бөлігін салық органы мүліктің жеткіліксіздігі туралы сот шешімі негізінде есептен шығарады.

      2. Егер мұрагер (мұрагерлер) кәмелетке толмаған (кәмелетке толмағандар) болса, онда жеке тұлғаның қайтыс болған күніне немесе оны қайтыс болды деп жариялау күніне жиналып қалған салықтық берешегін өтеу жөніндегі міндеттеме соттың күшіне енген шешімі негізінде ғана мұндай мұрагерге (мұрагерлерге) мұраға қалдырылған мүліктің құны шегінде және мұраны алған күнге ондағы үлесіне пропорционалды түрде жүктеледі.

      3. Жеке тұлғаның қайтыс болған күніне немесе соттың күшіне енген шешімі негізінде оны қайтыс болды деп жариялау күніне жиналып қалған салықтық берешегі, егер:

      1) кәмелетке толмаған мұрагер (мұрагерлер) соттың күшіне енген шешімі негізінде осындай берешекті өтеу жөніндегі салықтық міндеттемеден босатылған;

      2) мұрагері (мұрагерлері) жоқ болған жағдайларда, өтелген болып саналады.

      Сот жеке тұлғаны қайтыс болды деп жариялау туралы шешімнің күшін жойған кезде бұрын салық органы есептен шығарған салықтық берешектің күші осы Кодекстің 48-бабында белгіленген талап қоюдың ескіру мерзіміне қарамастан, сот тәртібімен қайта басталады.

      4. Осы баптың ережелері дара кәсіпкер, жеке практикамен айналысатын адам қайтыс болған немесе соттың күшіне енген шешімі негізінде қайтыс болды деп жарияланған күніне жиналып қалған салықтық берешекті өтеу кезінде қолданылады.

48-бап. Салықтық міндеттеме мен талап бойынша талап қоюдың ескіру мерзімдері

      1. Мынадай:

      1) салық органы салықтарды және бюджетке төленетін төлемдерді есептеуге, есепке жазуға немесе олардың есептелген, есепке жазылған сомасын қайта қарауға құқылы болатын;

      2) салық төлеуші (салық агенті) салықтық есептілікті ұсынуға міндетті, салықтық есептілікке өзгерістер мен толықтырулар енгізуге, салықтық есептілікті кері қайтарып алуға құқылы болатын;

      3) салық төлеуші (салық агенті) салықтарды және бюджетке төленетін төлемдерді, өсімпұлды есепке жатқызуды және (немесе) қайтаруды талап етуге құқылы болатын уақыт кезеңі салықтық міндеттеме мен талап бойынша талап қоюдың ескіру мерзімі деп танылады.

      2. Егер осы бапта өзгеше көзделмесе, талап қоюдың ескіру мерзімі үш жылды құрайды.

      3. Талап қоюдың ескіру мерзімі осы бапта белгіленген ерекшеліктер ескеріле отырып, салық төлеушілердің мынадай санаттары:

      1) Қазақстан Республикасының Кәсіпкерлік кодексіне сәйкес субъектілердің осындай санатына жатқызылған ірі кәсіпкерлік субъектілері;

      2) қызметін жер қойнауын пайдалануға арналған келісімшартқа сәйкес жүзеге асыратындар;

      3) осы Кодекстің 30-тарауының шарттарына сәйкес келетін Қазақстан Республикасының резиденттері үшін бес жылды құрайды.

      4. Талап қоюдың ескіру мерзімінің өтуі осы баптың 5, 6, 7, 8 және 12-тармақтарында көзделген жағдайларды қоспағанда, тиісті салықтық кезең аяқталғаннан кейін басталады.

      5. Мынадай жағдайда:

      1) инвестициялық басым жобаны немесе инвестициялар туралы келісімді іске асыруды көздейтін инвестициялық келісімшартта көрсетілген салықтар бойынша осы Кодекстің 80 және 80-1-тарауларын қолданған кезде – осындай келісімшарттың немесе келісімнің қолданылу кезеңі ішінде және инвестициялық келісімшарттың немесе келісімнің қолданылу мерзімі өткен немесе қолданылуы өзгеше тоқтатылған күннен бастап бес жыл бойы;

      2) осы Кодекстің 288-бабы 1-тармағының 4) тармақшасын қолданған кезде – жеке тұлғаның оқу кезеңінде және жеке тұлға оқуын аяқтаған күннен бастап бес жыл бойы салық төлеуші салықтар сомасын есептеуге, ал салық органы есептеуге және есепке жазуға құқылы.

      6. Қызметін жер қойнауын пайдалануға арналған келісімшартқа сәйкес жүзеге асыратын салық төлеушілер бойынша салық органы жер қойнауын пайдалануға арналған келісімшарттың қолданылу кезеңі ішінде және жер қойнауын пайдалануға арналған келісімшарттың қолданылу мерзімі аяқталғаннан кейін бес жыл бойы мынадай салықтарды, бюджетке төленетін төлемдерді:

      үстеме пайда салығын;

      өнімді бөлу бойынша Қазақстан Республикасының үлесін;

      есептеу әдістемесінде мынадай көрсеткіштердің бірі: рентабельділіктің ішкі нормасы (РІН) немесе пайданың ішкі нормасы немесе R-фактор (кірістілік көрсеткіші) пайдаланылатын салықтарды және бюджетке төленетін төлемдерді есепке жазуға немесе олардың есептелген, есепке жазылған сомасын қайта қарауға құқылы.

      6-1. Салық төлеуші Қазақстан Республикасының Кәсіпкерлік кодексіне сәйкес жасалған инвестициялық міндеттемелер туралы келісімнің қолданылу кезеңі үшін осындай келісімнің қолданылу кезеңі ішінде және инвестициялық міндеттемелер туралы келісімнің қолданылу мерзімі өткен немесе қолданысы өзгедей тоқтатылған күннен кейін бес жыл ішінде, осындай келісімнің қолданысы тоқтатылған жылдан кейінгі жылдың бірінші қаңтарынан бастап салықтардың және бюджетке төленетін төлемдердің сомасын есептеуге, ал салық органы есептеуге және есепке жазуға құқылы.

      7. Талап қоюдың ескіру мерзімінің өтуі:

      1) өндірістік мақсаттағы ғимараттар мен құрылысжайларды салу кезеңіндегі салықтық міндеттеме және қосылған құн салығының асып кету сомасын қайтару туралы талап бойынша осы Кодекстің 432-бабының 1-тармағы қолданылған жағдайда – Қазақстан Республикасының аумағында мұндай ғимараттар мен құрылысжайлар алғаш рет пайдалануға берілген салықтық кезең аяқталғаннан кейін;

      2) геологиялық барлау жұмыстарын жүргізу және кен орнын жайластыру кезеңіндегі салықтық міндеттеме және қосылған құн салығының асып кету сомасын қайтару туралы талап бойынша осы Кодекстің 432-бабының 2-тармағы қолданылған жағдайда – кең таралған пайдалы қазбаларды, жерасты суларын және емдік балшықтарды қоспағанда, жер қойнауын пайдалануға арналған тиісті келісімшарт шеңберінде өндірілген пайдалы қазбалар экспортының басталуы тұспа-тұс келетін салықтық кезең аяқталғаннан кейін басталады.

      Егер экспорт 2016 жылғы 1 қаңтарға дейін жүзеге асырылса, талап қоюдың ескіру мерзімінің өтуі 2016 жылғы 1 қаңтардан басталады;

      3) осы Кодекстің 432-бабында көрсетілген қосылған құн салығының расталған асып кету сомасын осы Кодекстің 104-бабына сәйкес қайтару және (немесе) есепке жатқызу жүргізілген жағдайда – қосылған құн салығының қайтаруға ұсынылған асып кету сомасының анықтығы, оның ішінде Қазақстан Республикасының заңнамасына сәйкес тексеру нәтижелеріне шағым жасау қорытындысы бойынша расталған салықтық кезең аяқталғаннан кейін басталады.

      8. Осы баптың 7-тармағының 1) және 2) тармақшаларында көрсетілген қосылған құн салығын есепке жазу немесе оның есептелген, есепке жазылған сомасын қайта қарау мақсаттары үшін талап қоюдың ескіру мерзімінің өтуі салық төлеуші қосылған құн салығының асып кету сомасын қайтару туралы талабы бар қосылған құн салығы бойынша декларацияны тапсырған салықтық кезең аяқталғаннан кейін басталады.

      9. Талап қоюдың ескіру мерзімі:

      1) салықтарды және бюджетке төленетін төлемдерді есепке жазу және (немесе) олардың есептелген сомасын қайта қарау бөлігінде салық төлеуші (салық агенті) осы баптың 2 және 3-тармақтарында белгіленген талап қоюдың ескіру мерзімі күнтізбелік бір жылға жетпей өтетін кезеңдегі қосымша салықтық есептілікті ұсынған жағдайда – күнтізбелік бір жылға;

      2) бюджетке төленетін корпоративтік табыс салығын есепке жазу және (немесе) оның есептелген сомасын қайта қарау бөлігінде салық төлеуші (салық агенті) осы баптың 2 және 3-тармақтарында белгіленген талап қоюдың ескіру мерзімі күнтізбелік бір жылға жетпей өтетін кезеңдегі шығындарды ауыстыру бөлігінде өзгерістері және толықтырулары бар қосымша салықтық есептілікті ұсынған жағдайда – күнтізбелік үш жылға;

      3) мынадай:

      салық төлеуші (салық агенті) Қазақстан Республикасының заңнамасында айқындалған тәртіппен тексеру нәтижелері туралы хабарламаға, деңгейлес мониторинг нәтижелері бойынша хабарламаға, сондай-ақ шағым жасалатын бөлігінде – салық органдары лауазымды адамдарының әрекеттеріне (әрекетсіздігіне) шағым жасаған;

      бейрезиденттің халықаралық шарт негізінде бюджеттен табыс салығын қайтаруға арналған салықтық өтініші қаралған;

      халықаралық шарт негізінде бюджеттен табыс салығын қайтаруға арналған салықтық өтінішті қарау нәтижелері бойынша салық органы шығарған шешімге бейрезидент Қазақстан Республикасының заңнамасында айқындалған тәртіппен шағым жасаған;

      салық органының осы тармақшаның төртінші абзацында көрсетілген шешіміне бейрезиденттің шағымын қарау нәтижелері бойынша уәкілетті орган шығарған шешімге бейрезидент шағым жасаған жағдайларда, шағымды (өтінішті) қарау нәтижелері бойынша шығарылған шешім орындалғанға дейін;

      4) уәкілетті орган осы Кодекстің 221-бабына сәйкес өзара келісу рәсімін жүргізген жағдайда – уәкілетті органның және (немесе) шет мемлекеттің құзыретті органының өзара келісу рәсімінің қорытындылары бойынша қабылдаған шешімі орындалғанға дейін;

      5) анықталған бұзушылықтар бөлігінде, талап қоюдың ескіру мерзімі өткенге дейін жіберілген және табыс етілген, камералдық бақылау нәтижелері бойынша салық органдары анықтаған бұзушылықтарды жою туралы хабарлама орындалғанға дейін;

      6) деңгейлес мониторингтің нәтижелері бойынша ұсынымдар тапсырылған күннен бастап деңгейлес мониторингтің нәтижелері бойынша шешім орындалғанға дейін;

      7) егер инвестор халықаралық төрелікте талқылауға бастамашылық жасаған жағдайда, онда салық органы инвестор талқылауға бастамашылық жасаған, инвестор шағым жасаған кезден бастап және осы төрелік талқылау бойынша түпкілікті шешім шығарылған кезге дейінгі кезеңдегі салық төлеушінің салықтарын және бюджетке төленетін төлемдерін есепке жазуға немесе олардың есептелген, есепке жазылған сомасын қайта қарауға құқылы – осындай төрелік талқылау аяқталғаннан кейін бес жыл бойына;

      8) коллекторлық қызметті жүзеге асыратын салық төлеушінің салықтарын және бюджетке төленетін төлемдерін есепке жазу және (немесе) олардың есептелген, есепке жазылған сомаларын қайта қарау бөлігінде Қазақстан Республикасының заңнамасында белгіленген берешекті өндіріп алу туралы шарт бойынша берешекке қатысты коллекторлық қызмет жөніндегі қызмет көрсету аяқталған күннен бастап күнтізбелік үш жылға ұзартылады.

      10. Салықтарды және бюджетке төленетін төлемдерді есепке жазу немесе олардың есептелген, есепке жазылған сомаларын қайта қарау бөлігінде талап қоюдың ескіру мерзімі:

      Қазақстан Республикасының заңнамасында айқындалған тәртіппен салық төлеушi (салық агентi) салықтық тексерудің алдын ала актiсiне жазбаша қарсылық дайындап, берген және оны салық органы қараған;

      Қазақстан Республикасының трансферттік баға белгілеу туралы заңнамасына сәйкес салықтық тексеруді жүргізу уақытында сұрау салулар жолданған және олар бойынша құжаттар және (немесе) ақпарат алынған кезеңге тоқтатыла тұрады. Бұл ретте салықтардың және бюджетке төленетін төлемдердің есептелген, есепке жазылған сомаларын қайта қарау бөлігінде талап қоюдың ескіруінің жалпы мерзімі оның тоқтатыла тұруы ескеріле отырып, жеті жылдан аспауға тиіс;

      сотқа дейінгі тергеп-тексеру шеңберінде жүргізілген салықтық тексеру жағдайында, салықтық тексеру аяқталған күннен бастап қылмыстық іс бойынша іс жүргізу аяқталғанға дейінгі уақыт кезеңіне тоқтатыла тұрады.

      11. Жеке кәсiпкерлік субъектiсiмен іс жүзінде тауарлар тиеп-жөнелтілмей, жұмыстар орындалмай, қызметтер көрсетілмей жасалған, шот-фактураны жазып беру әрекеті (әрекеттері) бойынша салықтарды және бюджетке төленетiн төлемдердi есепке жазуды немесе олардың есептелген сомасын қайта қарауды салық органы соттың заңды күшіне енген шешімі, үкiмi, қаулысы негізінде салықтық мiндеттеме және (немесе) талап бойынша – талап қоюдың ескіру мерзімі шегiнде жүргiзедi.

      12. Салықтың және бюджетке төленетін төлемнің, өсімпұлдың артық (қате) төленген сомасы осы Кодекстің 108-бабында белгіленген жағдайды қоспағанда, осы баптың 2 және 3-тармақтарында белгіленген талап қоюдың ескіру мерзімі шегінде ағымдағы жылдың және алдыңғы күнтізбелік жылдардың ішінде төленген сомалар мөлшерінде есепке жатқызуға және (немесе) қайтаруға жатады.

      Ескерту. 48-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңдарымен.

6-тарау. Салықтарды, мемлекеттік бажды және (немесе) төлемақыларды төлеу бойынша салықтық міндеттемені орындау мерзімдерін өзгерту. Салықтық міндеттемені тоқтату негізі. Инвестициялық салық кредиті

      Ескерту. 6-тараудың тақырыбы жаңа редакцияда – ҚР 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңымен.

49-бап. Салықтарды және (немесе) төлемақыларды төлеу бойынша салықтық міндеттемені орындау мерзімдерін өзгерту туралы жалпы ережелер

      1. Осы Кодексте белгіленген төлену мерзімін неғұрлым кеш мерзімге ауыстыру не салықтық берешекті өтеу мерзімдерін ұзарту салықтарды және (немесе) төлемақыларды төлеу бойынша салықтық міндеттемені орындау мерзімдерін өзгерту деп танылады. Осы тармақтың ережелері айыппұлдар сомасына қатысты қолданылмайды.

      Осы тараудың мақсаттары үшін төлемақылар деп:

      жер учаскелерін пайдаланғаны;

      жер беті көздерінен су ресурстарын пайдаланғаны;

      қоршаған ортаға теріс әсер еткені үшін төлемақылар түсініледі.

      2. Салықтарды және (немесе) төлемақыларды төлеу бойынша салықтық міндеттемені орындау мерзімдерін өзгерту ұсынылған салықтық есептілікке сәйкес салық төлеуші есептеген, сондай-ақ салықтық тексеру нәтижелері бойынша, уәкілетті мемлекеттік органдардың деректері бойынша салық органы есепке жазған салықтарды және (немесе) төлемақыларды төлеу бойынша кейінге қалдыру, мерзімін ұзарту нысанында жүзеге асырылады.

      Салықтарды және (немесе) төлемақыларды төлеу мерзімі салықтың және (немесе) төлемнің төленуге тиіс бүкіл сомасына не оның бір бөлігіне қатысты өзгертілуі мүмкін.

      3. Төлем көзінен ұсталатын салықтар, акциздер, Еуразиялық экономикалық одаққа мүше мемлекеттердің аумақтарынан импортталатын тауарларға салынатын қосылған құн салығы, қол қою бонусы, сондай-ақ Қазақстан Республикасының бюджет заңнамасына сәйкес Қазақстан Республикасының Ұлттық қорына түсетін салықтар бойынша салықтық міндеттемені орындау мерзімдері өзгертілуге жатпайды.

      Еуразиялық экономикалық одаққа мүше мемлекеттердің аумақтарынан импортталатын тауарларды қоспағанда, импортталатын тауарлар бойынша жанама салықтарды төлеу мерзімін өзгерту осы баптың 9 және 10-тармақтарында айқындалған тәртіппен осы Кодекске сәйкес таңбалауға жататын импортталатын тауарлар бойынша акцизді қоспағанда, қосылған құн салығы мен акциз бойынша жүргізіледі.

      4. Салықтарды және (немесе) төлемақыларды төлеу бойынша салықтық міндеттемені орындау мерзімдері салық төлеуші салықтарды және (немесе) төлемақыларды төлеу бойынша салықтық міндеттемені орындау мерзімдерін өзгерту туралы өтініш берген күннің алдындағы үш жылдың ішінде салықтық міндеттемені орындау графигін салық төлеушінің бұзуына байланысты салық органы салықтарды және (немесе) төлемақыларды төлеу бойынша салықтық міндеттемені орындау мерзімдерін өзгерту туралы бұрын шығарылған шешімнің қолданылуын тоқтатқан жағдайда өзгертілмейді.

      5. Салықтарды және (немесе) төлемақыларды төлеу бойынша салықтық міндеттемені орындау мерзімдерін өзгерту салық төлеушінің және (немесе) үшінші тұлғаның мүлкін кепілге қоюмен және (немесе) банк кепілдігімен жүргізіледі.

      6. Салықтарды және (немесе) төлемақыларды төлеу бойынша салықтық міндеттемені орындау мерзімдерін өзгерту туралы салықтық өтінішті салық төлеуші салықтарды және (немесе) төлемақыларды төлеудің болжамды графигін қоса бере отырып, уәкілетті орган белгілеген нысан бойынша ұсынады.

      7. Салықтарды және (немесе) төлемақыларды төлеу бойынша салықтық міндеттемені орындау мерзімдерін өзгерту салықтарды және (немесе) төлемақыларды төлеу бойынша кейінге қалдыруды немесе мерзімін ұзартуды беру жағдайын қоспағанда, осы Кодекстің 117-бабына сәйкес салық төлеушіні өсімпұлды уақтылы төлемегені үшін оларды төлеуден:

      Қазақстан Республикасының оңалту және банкроттық туралы заңнамасында көзделген берешекті қайта құрылымдау рәсімі шеңберінде;

      осы Кодекстің 51-бабы 2-тармағының 1) тармақшасында көзделген негіздер бойынша босатпайды.

      8. Осы тараудың ережелері өсімпұл төлеу бойынша кейiнге қалдыруды немесе мерзiмiн ұзартуды берген кезде де қолданылады.

      9. Еуразиялық экономикалық одақтың кеден заңнамасына және (немесе) Қазақстан Республикасының кеден заңнамасына сәйкес кеден органына ұсынылған, ішкі тұтыну үшін шығарудың кедендік рәсімімен орналастырылған тауарларға арналған декларация импортталатын тауарлар бойынша жанама салықтарды төлеу мерзімін өзгертуге негіз болып табылады.

      Импортталатын тауарлар бойынша жанама салықтарды төлеу мерзімін өзгерту:

      1) осындай импортталатын тауарларды толық көлемде кедендік тазарту үшін Еуразиялық экономикалық одақтың кеден заңнамасында және (немесе) Қазақстан Республикасының кеден заңнамасында көзделген құжаттар кеден органына ұсынылған;

      2) егер тұлғалар уәкілетті орган белгілеген тәуекелдерді басқару жүйесін қолдану нәтижесінде тәуекел дәрежесі төмен тұлғалар санатына жатқызылған жағдайда жүргізіледі.

      Осы бапқа сәйкес импортталатын тауарлар бойынша жанама салықтарды төлеу мерзімін өзгерту Еуразиялық экономикалық одақтың кеден заңнамасына және (немесе) Қазақстан Республикасының кеден заңнамасына сәйкес ішкі тұтыну үшін импортталатын тауарларды шығару жүргізілген айдан кейінгі айдың 20-күнгі мерзімі бойынша жеке шотта есептелген салық сомасын салық органының көрсетуі арқылы беріледі.

      10. Импортталатын тауарлар бойынша қосылған құн салығын төлеу мерзімін өзгерту:

      1) осындай импортталатын тауарларды толық көлемде кедендік тазарту үшін Еуразиялық экономикалық одақтың кеден заңнамасында және (немесе) Қазақстан Республикасының кеден заңнамасында көзделген құжаттар кеден органына ұсынылған;

      2) тауарды импорттайтын тұлға Еуразиялық экономикалық одақтың кеден заңнамасына және (немесе) Қазақстан Республикасының кеден заңнамасына сәйкес уәкілетті экономикалық оператор болып табылған;

      3) тауарды порттық арнайы экономикалық аймақтың немесе логистикалық арнайы экономикалық аймақтың аумағынан Еуразиялық экономикалық одақтың кедендік аумағына импорттаушы тұлға порттық арнайы экономикалық аймақтың қатысушысы немесе логистикалық арнайы экономикалық аймақтың қатысушысы болып табылған жағдайда жүргізіледі.

      Кемінде 167 000 еселенген айлық есептік көрсеткіш мөлшерінде салықтар төлеуді қамтамасыз етудің болуы осы тармақтың бірінші бөлігінің 3) тармақшасында көрсетілген тұлғалар үшін импортталатын тауарлар бойынша жанама салықтарды төлеу мерзімін өзгертудің қосымша негізі болып табылады.

      Еуразиялық экономикалық одақтың кеден заңнамасына және (немесе) Қазақстан Республикасының кеден заңнамасына сәйкес кеден органына ұсынылған, ішкі тұтыну үшін шығарудың кедендік рәсімімен орналастырылған тауарларға арналған декларация импортталатын тауарлар бойынша жанама салықтарды төлеу мерзімін өзгертуге негіз болып табылады.

      Осы бапқа сәйкес импортталатын тауарлар бойынша жанама салықтарды төлеу мерзімін өзгерту Еуразиялық экономикалық одақтың кеден заңнамасына және (немесе) Қазақстан Республикасының кеден заңнамасына сәйкес импортталатын тауарларды ішкі тұтыну үшін шығару жүргізілген айдан кейінгі үшінші айдың 20-күнгі мерзім бойынша жеке шотта есептелген салық сомасын салық органының көрсетуі арқылы беріледі.

      Ескерту. 49-бапқа өзгеріс енгізілді - ҚР 03.04.2019 № 243-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 02.01.2021 № 402-VI (01.01.2022 бастап қолданысқа енгізіледі); 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

49-1-бап. Инвестициялық салық кредиті

      1. Инвестициялық салық кредиті салық төлеушілерге белгілі бір мерзім ішінде кредит сомасын кейіннен кезең-кезеңімен төлей отырып, салық бойынша өз төлемдерін 100 пайызға азайту мүмкіндігі берілетін алдағы кезеңдер салықтарын төлеу мерзімін өзгертуді білдіреді.

      Инвестициялық салық кредиті корпоративтік табыс салығы және (немесе) мүлік салығы бойынша үш жылға дейінгі мерзімге берілуі мүмкін.

      2. Салық төлемдерін азайту тәртібі инвестициялық салық кредиті туралы жасалған келісімде айқындалады.

      3. Егер салық төлеушінің залалы болса, залалды ауыстыру осы Кодекстің 300-бабында айқындалған тәртіппен жүзеге асырылады. Бұл ретте, инвестициялық салық кредитінің мерзімі ұзартылмайды.

      Ескерту. 49-1-баппен толықтырылды – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

50-бап. Салықтарды және (немесе) төлемақыларды төлеу бойынша салықтық міндеттемені орындау мерзімін өзгерту немесе инвестициялық салық кредитін беру туралы шешім қабылдауға уәкілеттік берілген орган

      Ескерту. 50-баптың тақырыбы жаңа редакцияда – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

      1. Республикалық бюджетке түсетін, сондай-ақ республикалық және жергілікті бюджеттер арасында бөлінетін салықтарды және (немесе) төлемақыларды төлеу бойынша салықтық міндеттемені орындау мерзімін өзгерту туралы шешімді салық төлеушінің орналасқан жеріндегі салық органы қабылдайды.

      2. Жергілікті бюджеттерге толық көлемде түсетін салықтарды және (немесе) төлемақыларды төлеу бойынша салықтық міндеттемені орындау мерзімін өзгерту туралы шешімді осы Кодекстің Ерекше бөлігінде белгіленген, олар төленетін жердегі салық органы қабылдайды.

      3. Инвестициялық салық кредитін беру туралы шешім салық төлеушінің өтініші негізінде қабылданады және өтініш беруші мен инвестициялар жөніндегі уәкілетті орган арасында белгіленген нысандағы келісіммен ресімделеді.

      Инвестициялық салық кредиті туралы келісімде мынадай ережелер:

      салық төлемдерін азайту тәртібі;

      келісімнің қолданылу мерзімі;

      салық төлеушінің сатып алуы инвестициялық салық кредитін беру шарты болып табылған жабдықты немесе өзге мүлікті өткізуге немесе басқа тұлғалардың иеленуіне, пайдалануына немесе билік етуіне беруге тыйым салу;

      тараптардың жауапкершілігі қамтылуға тиіс.

      Салық төлеуші келісімнің көшірмесін инвестициялар жөніндегі уәкілетті органға берілген күнінен бастап күнтізбелік бес күннен кешіктірмей салық төлеуші тіркеу есебінде тұрған жердегі салық органына жібереді.

      Инвестициялық салық кредитін алу үшін инвестициялық салық кредиті туралы келісім жасасу тәртібін уәкілетті органмен және мемлекеттік жоспарлау жөніндегі орталық уәкілетті органмен келісу бойынша инвестициялар жөніндегі уәкілетті орган айқындайды.

      Ескерту. 50-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

51-бап. Салықтарды және (немесе) төлемақыларды төлеу бойынша кейiнге қалдыруды немесе мерзiмiн ұзартуды беру тәртібі мен шарттары

      1. Салықтарды және (немесе) төлемақыларды төлеу бойынша кейiнге қалдыру немесе мерзiмiн ұзарту салықтардың және (немесе) төлемақылардың сомаларын тиісінше бір мезгілде немесе кезең-кезеңмен төлей отырып, осы бапта көзделген негіздер болған кезде салықтарды және (немесе) төлемақыларды төлеу мерзімін өзгертуді білдіреді.

      Салықтардың және (немесе) төлемақылардың сомаларын бір мезгілде төлей отырып, кейінге қалдыру алты айдан аспайтын мерзімге беріледі.

      Салықтардың және (немесе) төлемақылардың сомаларын тең үлестермен ай сайын немесе тоқсан сайын төлей отырып, мерзімін ұзарту үш жылдан аспайтын мерзімге беріледі. Бұл ретте салықтарды және (немесе) төлемақыларды бір жылдан астам мерзімге төлеу бойынша мерзімін ұзарту салық төлеушінің және (немесе) үшінші тұлғаның жылжымайтын мүлкін кепілге қоюмен және (немесе) банк кепілдігімен ғана берілуі мүмкін.

      Кейiнге қалдыру немесе мерзiмiн ұзарту бір немесе бірнеше салық және (немесе) төлемақы бойынша берілуі мүмкін.

      2. Салықтарды және (немесе) төлемақыларды төлеу бойынша кейiнге қалдыру немесе мерзiмiн ұзарту қаржылық жағдайы салықты және (немесе) төлемақыны белгіленген мерзімде төлеуге мүмкіндік бермейтін, алайда оларды мынадай:

      1) салық төлеушіге еңсерілмейтін (әлеуметтік, табиғи, техногендік, экологиялық сипаттағы төтенше жағдайлар, әскери іс-қимылдар және еңсерілмейтін күштің өзге де мән-жайлары) салдарынан нұқсан келтіру;

      2) салық төлеушінің тауарларды, жұмыстарды немесе көрсетілетін қызметтерді өндіруінің және (немесе) өткізуінің маусымдық сипатта болуы;

      3) дара кәсіпкер ретінде тіркеу есебінде тұрмайтын жеке тұлғаның мүліктік жағдайы (Қазақстан Республикасының заңнамасына сәйкес өндіріп алуды қолдануға болмайтын мүлікті есепке алмағанда) біржолғы салық төлеуге мүмкіндік бермеуі;

      4) соттың берешекті қайта құрылымдау рәсімін қолдану туралы шешім қабылдауы;

      5) салық төлеушінің негізгі қызмет түрінің Қазақстан Республикасының заңдарына сәйкес стратегиялық маңызы бар экономика саласына жатқызылуы;

      6) салық төлеушінің қосымша салықтық есептілікті ұсынуы;

      7) салық төлеушінің есепке жазылған салықтардың және (немесе) төлемақылардың тексеру нәтижелері туралы хабарламада көрсетілген сомаларымен келісуі негіздерінің бірі болған кезде оларды төлеу мүмкіндігі кейiнге қалдыру немесе мерзiмiн ұзарту берілетін мерзім ішінде туындайды деп пайымдауға жеткілікті негіз болатын салық төлеушіге берілуі мүмкін. Осы тармақшаның ережелері салық төлеуші ретінде тіркелген күнінен бастап кейiнге қалдыруды немесе мерзiмiн ұзартуды беру туралы өтініш берген күнге дейінгі кезең бес жылдан кем болатын салық төлеушілерге қолданылмайды.

      3. Салықтарды және (немесе) төлемақыларды төлеу бойынша салықтық міндеттемені орындау мерзімін өзгерту туралы өтінішке мынадай құжаттар:

      1) тиісті контрагент-дебиторлармен жасалған шарттардың бағалары (өзге де міндеттемелердің көлемдері мен олардың туындау негіздері) және оларды орындау мерзімдері көрсетіле отырып, салық төлеушінің контрагент-дебиторларының тізбесі, сондай-ақ осы шарттардың (міндеттеменің өзге де туындау негіздерінің бар-жоғын растайтын құжаттардың) көшірмелері қоса беріледі. Осы тармақшаның ережелері дара кәсіпкер, жеке практикамен айналысатын адам ретінде тіркеу есебінде тұрмаған жеке тұлғаға қолданылмайды;

      2) осы баптың 4-тармағында көрсетілген, салықтарды және (немесе) төлемақыларды төлеу мерзімін өзгерту үшін негіздердің бар-жоғын растайтын құжаттар;

      3) бағалаушының кепілге берілген мүліктің нарықтық құнын бағалау туралы есебі қоса берілген кепіл нысанасы болуы мүмкін мүлік туралы құжаттар не кепілдік беруші банк пен салық төлеуші арасында жасалған банк кепілдігі шарты және банк кепілдігі қоса беріледі. Бұл ретте бағалаушының кепілге берілген мүліктің нарықтық құнын бағалау туралы есебі салық төлеуші кейiнге қалдыруды немесе мерзiмiн ұзартуды беру туралы өтініш берген күнге дейін он жұмыс күнінен кейін жасалуға тиіс.

      4. Салықтарды және (немесе) төлемақыларды төлеу мерзімін өзгерту үшін негіздердің бар екенін растайтын құжаттар мыналар:

      осы баптың 2-тармағының 1) тармақшасында көзделген негіз бойынша – тиісті уәкілетті мемлекеттік органдардың салық төлеушіге қатысты еңсерілмейтін күш мән-жайларының туындау фактісінің растамасы;

      осы баптың 2-тармағының 2) тармақшасында көзделген негіз бойынша – салық төлеуші жасаған және мұндай тұлғаның тауарларды, жұмыстарды, көрсетілетін қызметтерді өткізуден түсетін жалпы кірісінде маусымдық сипатқа ие қызмет салалары мен түрлерінен түсетін кірісінің үлесі кемінде 50 пайызды құрайтынын растайтын құжат;

      осы баптың 2-тармағының 3) тармақшасында көзделген негіз бойынша – тиісті уәкілетті орган өтініш берілген күнге дейін он жұмыс күнінен кейін берген, жеке тұлғаның өтініш берілген күннің алдындағы жылғы кірістері, жылжымалы және жылжымайтын мүлкі туралы мәліметтер.

      5. Салықтарды және (немесе) төлемақыларды төлеу бойынша салықтық міндеттемені орындау мерзімін өзгерту туралы немесе оны өзгертуден бас тарту туралы шешімді осы Кодекстің 50-бабына сәйкес осындай шешім қабылдауға уәкілеттік берілген орган уәкілетті орган белгілеген нысан бойынша салық төлеушінің өтінішін алған күннен бастап жиырма жұмыс күні ішінде қабылдайды. Бұл ретте салықтарды және (немесе) төлемақыларды төлеу бойынша мерзімін ұзартуды беру туралы шешімге салықтық міндеттемені орындау графигі қоса беріледі.

      Салықтарды және (немесе) төлемақыларды төлеу бойынша салықтық міндеттемені орындау мерзімін өзгерту туралы шешім қол қойылған күнінен бастап қолданысқа енгізіледі.

      6. Салықтарды және (немесе) төлемақыларды төлеу бойынша салықтық міндеттемені орындау мерзімін өзгертуден бас тарту туралы шешім уәжді болуға тиіс.

      7. Салықтық міндеттемені орындау графигі салық төлеушінің уәжді өтініші негізінде қайта қаралуы мүмкін.

      Бұл ретте салықтық міндеттемені орындау графигі бір реттен асырылмай қайта қаралуы мүмкін.

      Ескерту. 51-бапқа өзгеріс енгізілді - ҚР 03.01.2019 № 213-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 20.12.2021 № 85-VII (01.03.2022 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

51-1-бап. Инвестициялық салық кредитін беру шарттары

      1. Инвестициялық салық кредиті салық төлеушілерге инвестициялық салық кредиті туралы жасалған келісім негізінде беріледі.

      2. Мына шарттардың біріне сәйкес келетін:

      1) осы Кодекстің 20-бөлімінде көзделген арнаулы салық режимдерін қолданатын;

      2) спирттің, алкоголь өнімінің, темекі бұйымдарының барлық түрін өндіруді және (немесе) өткізуді жүзеге асыратын;

      3) салық төлеушілерге салық салу осы Кодекстің 21 және 23-бөлімдеріне сәйкес жүзеге асырылатын салық төлеушілердің инвестициялық салық кредитін қолдануға құқығы жоқ.

      Ескерту. 51-1-баппен толықтырылды – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

51-2-бап. Соттарда мемлекеттік баж төлеу бойынша кейінге қалдыруды беру тәртібі мен шарттары

      1. Мемлекеттік баж төлеу бойынша мерзімдерді өзгерту сот мемлекеттік баж төлеу бойынша кейінге қалдыру туралы ұйғарым шығарған кезде мемлекеттік баж төлеу бойынша кейінге қалдыру нысанында жүзеге асырылады.

      2. Соттарда мемлекеттік баж төлеу бойынша кейінге қалдыру жеке тұлғаның мүліктік жағдайы немесе ірі кәсіпкерлік субъектісін қоспағанда, заңды тұлғаның қаржылық жағдайы негізге алына отырып, мемлекеттік баж төлеу мерзімінің өзгеруін білдіреді.

      3. Кейінге қалдыру осы бапта көзделген негіздер болған кезде сот мемлекеттік баж төлеу бойынша кейінге қалдыру туралы ұйғарым шығарған күннен бастап бір жылдан аспайтын мерзімге беріледі.

      Бұл ретте жеке немесе заңды тұлғаның мемлекеттік баж сомасын кейінге қалдыру мерзімі аяқталғанға дейін ішінара және (немесе) мерзімінен бұрын төлеуге құқығы бар.

      4. Кейінге қалдыру мүліктік жағдайы негізге алына отырып, жеке тұлғаға немесе ірі кәсіпкерлік субъектісін қоспағанда, қаржылық жағдайы негізге алына отырып, заңды тұлғаға осындай жағдайы талап қоюды беру кезінде мемлекеттік баж төлеуге мүмкіндік бермейтін болса, алайда оны төлеу мүмкіндігі мынадай негіздердің бірі:

      1) дүлей зілзаланың, технологиялық апаттың салдарынан нұқсан келтіру;

      2) жеке тұлғаға жалақыны уақтылы төлемеу;

      3) жұмыссыз адам ретінде есепке қою;

      4) жеке тұлғаның ауыр сырқатының болуы және үш айдан артық емдеуде болуы;

      5) заңды тұлғаға берілген тауар, орындалған жұмыстар, ол көрсеткен қызметтер үшін ақша төлемеу;

      6) заңды тұлғаның тауарларды, жұмыстарды немесе көрсетілетін қызметтерді өндірудің және (немесе) өткізудің маусымдық сипаты;

      7) атаулы әлеуметтік көмек беру болған кезде кейінге қалдыру берілетін мерзім ішінде туындайды деп пайымдауға жеткілікті негіздер болғанда берілуі мүмкін.

      5. Соттар мемлекеттік баж төлеу бойынша кейінге қалдыру туралы ұйғарым шығарылғаннан кейін істерді қарау орны бойынша салық органдарына мемлекеттік баж төлеу бойынша кейінге қалдыру туралы ұйғарымның көшірмесін жібереді.

      Ескерту. 51-2-баппен толықтырылды – ҚР 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңымен.

52-бап. Мүлікті кепілге қою шартын жасасу талаптары

      Мүлікті кепілге қою шарты салық төлеуші салықтарды және (немесе) төлемақыларды төлеу бойынша салықтық міндеттемені орындау мерзімін өзгерту туралы өтініш берген күннен бастап он жұмыс күнінен кешіктірілмейтін мерзімде, мынадай талаптар сақталған кезде жасалады:

      1) кепіл шартының мазмұны Қазақстан Республикасының заңнамасында белгіленген талаптарға сәйкес келеді;

      2) кепілге қойылатын мүлік жоғалудан немесе зақымданудан сақтандырылуға тиіс және оның нарықтық құны салық төлеуші салықтарды және (немесе) төлемақыларды төлеу графигін бұзған жағдайда, кейінге қалдырудың немесе мерзiмiн ұзартудың қолданылу кезеңі үшін есептелген өсімпұл, сондай-ақ оны өткізуге жұмсалатын шығыстар ескеріле отырып, салықтарды және (немесе) төлемақыларды төлеу бойынша салықтық міндеттемені орындау мерзімін өзгерту туралы өтініште көрсетілген салықтардың және (немесе) төлемақылардың сомасынан кем болмауға тиіс. Мыналар:

      тыныс-тіршілікті қамтамасыз ету объектілері;

      электр, жылу және өзге де энергия түрлері;

      тыйым салынған мүлік;

      мемлекеттік кіріс органдары қойған шектеулерді қоспағанда, мемлекеттік органдар шектеулер қойған мүлік;

      үшінші тұлғалардың құқықтарымен ауыртпалық салынған мүлік;

      жеке тұлғаның, дара кәсіпкердің, жеке практикамен айналысатын адамның жалғыз тұрғынжайы;

      тез бүлінетін шикізат, тамақ өнімдері кепіл нысанасы бола алмайды;

      3) кепілге қойылатын мүлікті қайта кепілге қоюға жол берілмейді;

      4) Қазақстан Республикасының заңдарында мүлікті кепілге қою шартының міндетті мемлекеттік тіркелуі көзделген жағдайларда, салық төлеуші кепіл шартын жасасқан күннен бастап бес жұмыс күнінен кешіктірмей, салықтарды және (немесе) төлемақыларды төлеу бойынша салықтық міндеттемені орындау мерзімін өзгерту туралы шешім қабылдайтын салық органына кепіл шартының "Азаматтарға арналған үкімет" мемлекеттік корпорациясында тіркелгенін растайтын құжатты ұсынады.

      Ескерту. 52-бапқа өзгеріс енгізлді - ҚР 02.04.2019 № 241-VI (01.07.2019 бастап қолданысқа енгізіледі); 20.12.2021 № 85-VII (01.03.2022 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

53-бап. Банк кепілдігі

      1. Салық төлеуші салықтарды және (немесе) төлемақыларды төлеу бойынша кейінге қалдыруды, мерзімін ұзартуды беру шарттарын бұзған жағдайда, банк кепілдігіне байланысты банкте (кепілдік берушіде) салық төлеушінің салықтарды және (немесе) төлемақыларды төлеу бойынша міндеттемесін орындау жөніндегі міндет туындайды.

      2. Банк кепілдігі мынадай талаптарға сай келуге тиіс:

      1) банк кепілдігінің мазмұны Қазақстан Республикасының заңнамасында белгіленген талаптарға сәйкес келуге тиіс;

      2) банк кепілдігі кері қайтарып алынбайтын болуға тиіс;

      3) банк кепілдігінің қолданылу мерзімі банк кепілдігімен қамтамасыз етілген, салықтарды және (немесе) төлемақыларды төлеу жөніндегі міндетті салық төлеушінің орындауының белгіленген мерзімі өткен күннен бастап алты айдан кейін аяқталуға тиіс;

      4) банк кепілдігі берілген сома салық төлеушінің салықтарды және (немесе) төлемақыларды төлеу жөніндегі міндетін кепілдік берушінің толық көлемде орындауын қамтамасыз етуге тиіс.

      3. Банк кепілдігі бойынша міндеттеме кепілдік берушінің банк кепілдігі бойынша ақшалай соманы төлеу жөніндегі талапты алған күнінен бастап үш жұмыс күні ішінде орындауына жатады.

      4. Кепілдік беруші салық органына банк кепілдігі бойынша ақшалай соманы төлеу туралы талапты (егер мұндай талап кепілдік берушіге банк кепілдігі берілген мерзім аяқталғаннан кейін қойылған жағдайды қоспағанда) қанағаттандырудан бас тартуға құқылы емес.

54-бап. Кейінге қалдырудың, мерзімін ұзартудың және инвестициялық салық кредитінің қолданылуын тоқтату

      Ескерту. 54-баптың тақырыбына өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

      1. Кейінге қалдырудың, мерзімін ұзартудың және инвестициялық салық кредитінің қолданылуы тиісті шешімнің немесе келісімнің қолданылу мерзімі өткеннен кейін тоқтатылады.

      2. Кейінге қалдырудың, мерзімін ұзартудың және инвестициялық салық кредитінің қолданылуы:

      1) салық төлеуші салықтардың және (немесе) төлемақылардың бүкіл сомасын белгіленген мерзім өткенге дейін төлеген;

      2) салық төлеуші салықтарды және (немесе) төлемақыларды төлеу бойынша кейінге қалдыруды, мерзімін ұзартуды және инвестициялық салық кредитін беру шарттарын бұзған;

      3) егер кейінге қалдыру немесе мерзімін ұзарту осы Кодекстің 51-бабы 2-тармағының 7) тармақшасында көзделген негіз бойынша берілген жағдайда – тексеру нәтижелері туралы хабарламада көрсетілген салықтарды және (немесе) төлемақыларды төлеу бойынша салықтық міндеттемені орындау мерзімін өзгерту туралы салық органының шешімінде көрсетілген мерзім ішінде тексеру нәтижелері туралы хабарламаға шағым берілген жағдайларда тоқтатылады, оның ішінде мерзімінен бұрын тоқтатылады. Осы тармақшада көзделген жағдай басталған кезде салықтарды және (немесе) төлемақыларды төлеу бойынша салықтық міндеттемені орындау мерзімін өзгерту туралы шешімнің қолданылуы салық органы тиісті шешім қабылдаған күннен бастап тоқтатылады;

      4) сот шешімі бойынша;

      5) салықтардың және (немесе) төлемақылардың сомаларын төлеу жөніндегі салықтық міндеттемені орындау графигінде белгіленген мерзім бес жұмыс күнінен астам уақытқа бұзылған жағдайларда тоқтатылады, оның ішінде мерзімінен бұрын тоқтатылады.

      3. Салықтарды және (немесе) төлемақыларды төлеу бойынша салықтық міндеттемені орындау мерзімін өзгерту туралы шешімнің қолданылуын осы шешімді қабылдаған салық органы шешім қабылданған күннен бастап бес жұмыс күні ішінде салықтарды және (немесе) төлемақыларды төлеу бойынша салықтық міндеттемені орындау мерзімін өзгерту туралы шешімнің күшін жою туралы хабарламаны салық төлеушіге жібере отырып тоқтатады.

      4. Егер инвестициялық салық кредиті туралы келісімді жасасқан салық төлеуші оның қолданылу мерзімі ішінде сатып алынуы инвестициялық салық кредитін беруге негіз болған жабдықты немесе өзге мүлікті өткізудің не басқа тұлғаларға иеленуге, пайдалануға немесе билік етуге берудің келісімде көзделген шарттарын бұзса, осы салық төлеуші инвестициялық салық кредиті туралы келісім бұзылған күннен бастап есепті кезеңнен кейінгі салықтық кезең ішінде келісімге сәйкес бұрын төленбеген барлық салық сомасын, сондай-ақ көрсетілген келісім жасалғаннан бастап бұзылғанға дейінгі кезеңге инвестициялық салық кредиті туралы келісім қолданылған әрбір күнтізбелік күн үшін төлем күнгі Қазақстан Республикасы Ұлттық Банкінің 1,25 еселенген базалық мөлшерлемесі мөлшерінде есепке жазылған тиісті өсімпұлдарды төлеуге міндетті.

      Ескерту. 54-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

55-бап. Кепілге қойылған мүлікке өндіріп алуды қолдану және оны өткізу, сондай-ақ банк кепілдігінің орындалуын талап ету тәртібі

      1. Осы Кодекстің 54-бабы 2-тармағының 2) және 5) тармақшаларында белгіленген жағдайларда кейінге қалдырудың немесе мерзімін ұзартудың қолданылуы тоқтатылған кезде салық органы салық төлеушінің және (немесе) үшінші тұлғаның кепілге салынған мүлкіне өндіріп алуды қолданады не банк кепілдігін орындауды талап етеді.

      2. Салық төлеуші және (немесе) үшінші тұлға кепілге қойған мүлікті өткізуді уәкілетті заңды тұлға сауда-саттықтар өткізу жолымен жүргізеді.

      Салық төлеуші және (немесе) үшінші тұлға кепілге қойған мүлікті, сондай-ақ салық төлеушінің (салық агентінің) билік етілуі шектелген мүлкін өткізу тәртібін уәкілетті орган айқындайды.

      3. Салық органы салықтарды және (немесе) төлемақыларды төлеу туралы талаптың орындалу мерзімі өткен күннен бастап бес жұмыс күні ішінде банк кепілдігі бойынша ақшалай соманы төлеу туралы талапты кепілдік берушіге жібереді.

      Ескерту. 55-бапқа өзгеріс енгізілді – ҚР 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен.

56-бап. Салықтық міндеттеменің тоқтатылуы

      1. Жеке тұлғаның салықтық міндеттемесі:

      1) ол қайтыс болған;

      2) соттың заңды күшіне енген шешімі негізінде ол қайтыс болды деп жарияланған жағдайда тоқтатылады.

      2. Дара кәсіпкердің салықтық міндеттемесі дара кәсіпкер Қазақстан Республикасының заңнамасында айқындалған тәртіппен қызметін тоқтатқаннан кейін тоқтатылады.

      3. Заңды тұлғаның салықтық міндеттемесі:

      1) ол таратылғаннан кейін;

      2) қосылу (қосылған заңды тұлғаға қатысты), бірігу және бөліну жолымен ол қайта ұйымдастырылғаннан кейін тоқтатылады.

7-тарау. САЛЫҚ ТӨЛЕУШІ ТАРАТЫЛҒАН, ҚАЙТА ҰЙЫМДАСТЫРЫЛҒАН, ҚЫЗМЕТІН ТОҚТАТҚАН КЕЗДЕ САЛЫҚТЫҚ МІНДЕТТЕМЕНІ ОРЫНДАУ

57-бап. Жалпы ережелер

      Осы тараудың ережелері бірігу, қосылу, бөліну, тарату немесе қызметті тоқтату жолымен қайта ұйымдастыру туралы шешімді салық төлеуші қабылдаған жағдайда қолданылады.

58-бап. Таратылатын заңды тұлғаның салықтық міндеттемесін, сондай-ақ бейрезидент-заңды тұлғаның құрылымдық бөлімшесінің, тұрақты мекемесінің Қазақстан Республикасындағы қызметі тоқтатылған кезде салықтық міндеттемені орындау

      1. Резидент-заңды тұлға тарату туралы шешім қабылданған күннен бастап үш жұмыс күні ішінде өзінің орналасқан жеріндегі салық органына бұл туралы жазбаша хабарлайды.

      2. Таратылатын заңды тұлға аралық тарату балансы бекітілген күннен бастап үш жұмыс күні ішінде өзінің орналасқан жеріндегі салық органына бір мезгілде:

      1) салықтық тексеру жүргізу туралы салықтық өтінішті;

      2) таратудың салықтық есептілігін ұсынады.

      3. Таратудың салықтық есептілігі таратылатын заңды тұлға төлеуші және (немесе) салық агенті болып табылатын салықтардың, бюджетке төленетін төлемдердің түрлері және әлеуметтік төлемдер бойынша салықтық тексеру жүргізу туралы салықтық өтініш ұсынылған салықтық кезеңнің басынан бастап осындай өтініш ұсынылған күнге дейінгі кезең үшін жасалады.

      Егер кезекті салықтық есептілікті ұсыну мерзімі таратудың салықтық есептілігі ұсынылғаннан кейін басталса, осындай кезекті салықтық есептілікті ұсыну таратудың салықтық есептілігі ұсынылған күннен кешіктірілмей жүргізіледі.

      4. Таратылатын заңды тұлға таратудың салықтық есептілігінде көрсетілген салықтарды, бюджетке төленетін төлемдерді және әлеуметтік төлемдерді салық органына таратудың салықтық есептілігі ұсынылған күннен бастап күнтізбелік он күннен кешіктірмей төлейді.

      Егер таратудың салықтық есептілігінің алдында ұсынылған салықтық есептілікте көрсетілген салықтарды, бюджетке төленетін төлемдерді және әлеуметтік төлемдерді төлеу мерзімі осы тармақтың бірінші бөлігінде көрсетілген мерзім өткеннен кейін басталатын болса, онда төлеу (аудару) салық органына таратудың салықтық есептілігі ұсынылған күннен бастап күнтізбелік он күннен кешіктірілмей жүргізіледі.

      5. Салық органдары салықтық тексеруді таратылатын заңды тұлғаның салықтық өтінішін салық органы алғаннан кейін жиырма жұмыс күнінен кешіктірмей бастауға тиіс.

      6. Таратылатын заңды тұлғаның салықтық берешегі, оның ішінде осы баптың 4 және 11-тармақтарында көрсетілген негіздер бойынша туындайтын салықтық берешегі Қазақстан Республикасының заңдарында белгіленген кезектілік тәртібімен оның ақшасы, оның ішінде мүлкін өткізуден алынған ақшасы есебінен өтеледі. Бұл ретте таратылатын заңды тұлғаның құрылымдық бөлімшелерінің, бейрезидент-заңды тұлғаның тұрақты мекемелерінің, құрылымдық бөлімшелерінің салықтық берешегі осындай бейрезидент-заңды тұлға заңды тұлғалардың тұрақты мекемелерінің, құрылымдық бөлімшелерінің тобы бойынша жиынтықты түрде салықтық міндеттемелерді қызметін тоқтататын тұрақты мекеме, құрылымдық бөлімше арқылы орындаған жағдайда да өтеледі.

      7. Егер таратылатын заңды тұлғаның мүлкі салықтық берешекті толық көлемде өтеу үшін жеткіліксіз болса, салықтық берешектің қалған бөлігін Қазақстан Республикасының заңдарында белгіленген жағдайларда, таратылатын заңды тұлғаның құрылтайшылары (қатысушылары) өтейді.

      8. Егер таратылатын заңды тұлғада салықтардың, бюджетке төленетін төлемдер мен өсімпұлдың артық төленген сомалары бар болса, онда көрсетілген сомалар таратылатын заңды тұлғаның салықтық берешегін өтеу есебіне осы Кодекстің 102-бабында айқындалған тәртіппен есепке жатқызылуға тиіс.

      Егер таратылатын заңды тұлғада салықтардың, бюджетке төленетін төлемдер мен өсімпұлдың қате төленген сомалары бар болса, онда көрсетілген сомалар осы Кодекстің 103-бабында айқындалған тәртіппен есепке жатқызылуға тиіс.

      9. Егер таратылатын заңды тұлғада қосылған құн салығы бойынша тіркеу есебінен шығарылған күнге дейін есепке жатқызылатын қосылған құн салығының осы Кодекстің 49-тарауына сәйкес қайтаруға жататын, есепке жазылған салық сомасынан асып кететін сомасы бар болса, көрсетілген асып кету таратылатын заңды тұлғаға осы Кодекстің 104-бабында айқындалған тәртіппен қайтарылуға жатады.

      10. Таратылатын заңды тұлғада салықтық берешек болмаған кезде:

      1) салықтардың, бюджетке төленетін төлемдер мен өсімпұлдың қате төленген сомалары осы заңды тұлғаға осы Кодекстің 103-бабында айқындалған тәртіппен қайтарылуға жатады;

      2) салықтардың, бюджетке төленетін төлемдер мен өсімпұлдың артық төленген сомалары осы заңды тұлғаға осы Кодекстің 101-бабында айқындалған тәртіппен қайтарылуға жатады;

      3) айыппұлдардың төленген сомалары осы заңды тұлғаға осы Кодекстің 106-бабында белгіленген негіздер бойынша және тәртіппен қайтарылуға жатады;

      4) кеден органдары алатын кедендік баждардың, салықтардың, кедендік алымдар мен өсімпұлдың бюджетке артық (қате) төленген сомалары осы заңды тұлғаға Қазақстан Республикасының кеден заңнамасында айқындалған тәртіппен қайтарылуға жатады.

      11. Таратудың салықтық есептілігі ұсынылған күннен бастап таратудың салықтық тексеруі аяқталған күнге дейінгі кезеңде салықтарды және бюджетке төленетін төлемдерді, әлеуметтік төлемдерді есептеу және төлеу жөніндегі міндеттемелер туындаған жағдайда, таратылатын заңды тұлға осындай міндеттемелерді салық органының осы Кодекстің 114-бабы 2-тармағының 3) тармақшасында көрсетілген хабарламасы негізінде орындауға міндетті.

      12. Таратудың салықтық тексеруі аяқталған күннен кейінгі күннен бастап тарату балансы бекітілген күнге дейінгі кезең ішінде жеке тұлғалар мен бейрезиденттердің төлем көзінен салық салуға жататын, дивидендтер түріндегі кірістері пайда болған жағдайда, таратылатын заңды тұлға өзінің орналасқан жеріндегі салық органына осындай салықтық міндеттеме бойынша таратудың салықтық есептілігіне қосымша салықтық есептілікті ұсынуға және оны толық көлемде орындауға міндетті.

      13. Салықтық тексеру аяқталып, осы баптың 12-тармағында белгіленген ережелер орындалғаннан кейін таратылатын заңды тұлға орналасқан жеріндегі салық органына тарату балансын ұсынады.

      Таратылатын заңды тұлға тарату балансын бір мезгілде мынадай талаптар сақталған жағдайда:

      1) салықтық берешек, әлеуметтік төлемдер бойынша берешек болмаса;

      2) салықтардың, бюджетке төленетін төлемдердің, өсімпұл мен айыппұлдардың артық (қате) төленген сомалары болмаса;

      3) есепке жатқызылатын қосылған құн салығының осы Кодекстің 49-тарауына сәйкес қайтарылуға жататын, есепке жазылған салық сомасынан асып кетуі болмаса;

      4) кеден органдары алатын кедендік баждарды, салықтарды, кедендік алымдар мен өсімпұлды есепке жатқызуды және (немесе) олардың артық (қате) төленген сомаларын қайтаруды жүргізуге арналған орындалмаған салықтық өтініш болмаса, салықтық тексеру аяқталып, осы баптың 12-тармағында белгіленген ережелер орындалған күннен бастап үш жұмыс күні ішінде ұсынады.

      Салықтық берешек, әлеуметтiк төлемдер бойынша берешек, салықтардың, бюджетке төленетін төлемдердiң, өсiмпұл мен айыппұлдардың артық (қате) төленген сомалары болған және (немесе) есепке жатқызылатын қосылған құн салығы осы Кодекстiң 49-тарауына сәйкес қайтарылуға жататын, есепке жазылған салық сомасынан асып кеткен жағдайда, таратылатын заңды тұлға тарату балансын:

      1) салықтық берешек, әлеуметтік төлемдер бойынша берешек өтелген күннен;

      2) салықтардың, бюджетке төленетін төлемдердің, өсімпұл мен айыппұлдардың артық (қате) төленген сомалары қайтарылған күннен;

      3) есепке жатқызылатын қосылған құн салығының осы Кодекстің 49-тарауына сәйкес қайтарылуға жататын, есептелген салық сомасынан асып кетуі қайтарылған күннен;

      4) кеден органдары алатын кедендік баждардың, салықтардың, кедендік алымдар мен өсімпұлдың артық (қате) төленген сомалары қайтарылған күннен кейін келетін күннен бастап үш жұмыс күні ішінде ұсынады.

      14. Бейрезидент-заңды тұлғаның Қазақстан Республикасында қызметі тоқтатылатын құрылымдық бөлімшесінің, сондай-ақ бейрезидент-заңды тұлғаның тұрақты мекемесінің салықтық міндеттемесін орындау осы бапта айқындалған тәртіппен жүргізіледі.

      15. Таратылатын резидент-заңды тұлғалар осы Кодекстің 59 немесе 60-баптарында белгіленген салықтық міндеттемелерді орындаудың ерекшеліктерін таңдаған жағдайда, оларға осы баптың ережелері қолданылмайды.

59-бап. Таратылатын резидент-заңды тұлғалардың жекелеген санаттарының салықтық міндеттемені орындау ерекшеліктері

      1. Осы бап бір мезгілде мынадай шарттарға сәйкес келетін:

      1) қосылған құн салығы бойынша тіркеу есебіне қойылған күннен бастап қаржылық-шаруашылық қызметті жүзеге асырмайтын қосылған құн салығын төлеуші болып табылатын не қосылған құн салығын төлеуші болып табылмайтын;

      2) ауыл шаруашылығы өнімін, акваөсіру (балық өсіру шаруашылығы) өнімін өндірушілер мен ауыл шаруашылығы кооперативтері үшін арнаулы салық режимін қолданбайтын;

      3) қайта ұйымдастырылмаған немесе қайта ұйымдастырылған заңды тұлғаның құқық мирасқоры болып табылмайтын, таратылатын резидент-заңды тұлғаның салықтық міндеттемесін орындау ерекшеліктерін белгілейді.

      Осы тармақшаның ережесі қайта құру жолымен қайта ұйымдастырылған заңды тұлғаларға қатысты қолданылмайды;

      4) тәуекелдерді бағалау жүйесі іс-шараларының нәтижелері негізінде іріктелген салықтық тексерулер тізіміне енгізілмеген не тәуекел дәрежесін бағалау негізінде ерекше тәртіп бойынша жүргізілетін салықтық тексерулердің, сондай-ақ тәуекел дәрежесін бағалау негізінде мерзімдік салықтық тексерулердің жартыжылдық графигіне енгізілмеген;

      5) жекелеген қызмет түрлерін жүзеге асыратын салық төлеуші ретінде тіркеу есебінде тұрмайтын, таратылатын резидент-заңды тұлғаның салықтық міндеттемесін орындау ерекшеліктерін белгілейді.

      Осы бап осы тармақта айқындалған шарттарға сәйкес келетін резидент-заңды тұлғаларға қатысты осы Кодекстің 48-бабында белгіленген талап қоюдың ескіру мерзімі ішінде қолданылады. Осы баптың ережелері құрылған күнінен бергі кезеңі осы Кодекстің 48-бабында белгіленген талап қоюдың ескіру мерзіміне қарағанда кем болатын заңды тұлғаларға да қолданылады.

      2. Тарату туралы шешім қабылданған жағдайда, заңды тұлға орналасқан жеріндегі салық органына бір мезгілде:

      1) қызметті тоқтату туралы салықтық өтінішті;

      2) таратудың салықтық есептілігін;

      3) аралық тарату балансын;

      4) осы Кодекстің 169-бабында айқындалған тәртіппен бақылау-касса машинасын есептен шығару туралы салықтық өтінішті ұсынады.

      Таратылатын заңды тұлға осы тармақтың бірінші бөлігінің 4) тармақшасында көрсетілген құжатты бақылау-касса машинасы салық органында есепке қойылған жағдайда ұсынады.

      3. Таратудың салықтық есептілігі таратылатын заңды тұлға төлеуші және (немесе) салық агенті болып табылатын салықтардың, бюджетке төленетін төлемдердің түрлері және әлеуметтік төлемдер бойынша қызметті тоқтату туралы салықтық өтініш ұсынылған салықтық кезеңнің басынан бастап осындай өтініш ұсынылған күнге дейінгі кезең үшін жасалады.

      Егер кезекті салықтық есептілікті ұсыну мерзімі таратудың салықтық есептілігі ұсынылғаннан кейін басталатын болса, осындай кезекті салықтық есептілікті ұсыну таратудың салықтық есептілігі ұсынылған күннен кешіктірілмей жүргізіледі.

      4. Таратылатын заңды тұлға таратудың салықтық есептілігінде көрсетілген салықтарды, бюджетке төленетін төлемдерді және әлеуметтік төлемдерді салық органына таратудың салықтық есептілігі ұсынылған күннен бастап күнтізбелік он күннен кешіктірмей төлейді.

      Егер таратудың салықтық есептілігінің алдында ұсынылған салықтық есептілікте көрсетілген салықтарды, бюджетке төленетін төлемдерді және әлеуметтік төлемдерді төлеу мерзімі осы тармақтың бірінші бөлігінде көрсетілген мерзім өткеннен кейін басталатын болса, онда төлеу (аудару) салық органына таратудың салықтық есептілігі ұсынылған күннен бастап күнтізбелік он күннен кешіктірілмей жүргізіледі.

      5. Салық органы таратылатын заңды тұлғаның қызметін тоқтату туралы салықтық өтінішті алған күннен бастап үш жұмыс күні ішінде осы Кодекстің 48-бабында белгіленген талап қоюдың ескіру мерзімі шегінде заңды тұлғаға қатысты салықтық тексеру жүргізілмеген кезең үшін:

      1) уәкілетті мемлекеттік органдарға – қызметі тоқтатылатын заңды тұлғаның мемлекеттік тіркеуге жататын мүлікпен жасаған мәмілелері туралы, сондай-ақ салық органының сұрау салуы алынған күнгі жағдай бойынша оның мүлкі туралы мәліметтерді ұсыну туралы;

      2) екінші деңгейдегі банктерге және (немесе) банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдарға – қызметі тоқтатылатын заңды тұлғаның салық органының сұрау салуы алынған күні банктік шоттарындағы ақшаның қалдықтары мен қозғалысы туралы мәліметтерді ұсыну туралы сұрау салуды жібереді.

      Салық органының сұрау салулары бойынша осы тармақта көрсетілген мәліметтер, егер осы Кодекстің 24-бабы бірінші бөлігінің 13) тармақшасында өзгеше белгіленбесе, алынған күнінен бастап жиырма жұмыс күнінен кешіктірілмей ұсынылуға тиіс.

      6. Салық органы осы баптың 5-тармағында көзделген барлық мәліметті алған күннен бастап он жұмыс күні ішінде камералдық бақылауды жүзеге асырады және осы Кодексте айқындалған тәртіппен қорытынды жасайды.

      Қорытындыда камералдық бақылау нәтижелері және салықтар, бюджетке төленетін төлемдер мен әлеуметтік төлемдер бойынша есеп айырысулардың жай-күйі көрсетіледі.

      Қорытынды кемінде екі данада жасалады және оған салық органының лауазымды адамдары қол қояды. Қорытындының бір данасы оған қол қойылғаннан кейін үш жұмыс күнінен кешіктірілмей, таратылатын заңды тұлғаға қолын қойдыра отырып тапсырылады немесе оған хабарламасы бар тапсырыс хатпен пошта арқылы жіберіледі.

      Салық органы таратылатын салық төлеушіге (салық агентіне) хабарламасы бар тапсырыс хатпен пошта арқылы жіберген қорытындыны пошта немесе өзге байланыс ұйымы қайтарған жағдайда, осы Кодексте айқындалған негіздер бойынша және тәртіппен куәгерлерді тарта отырып, салықтық зерттеп-қарау жүргізілген күн осындай қорытынды табыс етілген күн болып табылады.

      7. Камералдық бақылау нәтижелері бойынша бұзушылықтар анықталған жағдайда, таратылатын заңды тұлғаға қорытынды алынған күннен бастап бес жұмыс күнінен кешіктірілмей осы Кодекстің 12-тарауында айқындалған тәртіппен камералдық бақылау нәтижелері бойынша анықталған бұзушылықтарды жою туралы хабарлама табыс етіледі.

      Таратылатын заңды тұлға камералдық бақылау нәтижелері бойынша анықталған бұзушылықтарды жою туралы хабарламаны орындауды осы Кодекстің 96-бабында айқындалған тәртіппен жүзеге асырады.

      Хабарлама орындалмаған және (немесе) салық органдары салық төлеуші ұсынған түсініктермен келіспеген жағдайда, таратылатын заңды тұлғаға қатысты салықтық тексеру жүргізіледі. Бұл ретте салықтық тексеру осындай хабарламаны орындау мерзімі өткеннен кейін және (немесе) анықталған бұзушылықтар бойынша келіспеу туралы түсінік алынғаннан кейін он жұмыс күнінен кешіктірілмей басталуға тиіс.

      8. Таратылатын заңды тұлғаның салықтық берешегі, оның ішінде осы баптың 4-тармағында көрсетілген негіздер бойынша туындайтын салықтық берешегі Қазақстан Республикасының заңдарында белгіленген кезектілік тәртібімен оның ақшасы, оның ішінде мүлкін өткізуден алынған ақшасы есебінен өтеледі.

      9. Егер таратылатын заңды тұлғаның мүлкі салықтық берешекті толық көлемде өтеу үшін жеткіліксіз болса, салықтық берешектің қалған бөлігін Қазақстан Республикасының заңдарында белгіленген жағдайларда, таратылатын заңды тұлғаның құрылтайшылары (қатысушылары) өтейді.

      10. Таратылатын заңды тұлғада салықтық берешек болмаған кезде:

      1) салықтардың, бюджетке төленетін төлемдер мен өсімпұлдың қате төленген сомалары осы Кодекстің 103-бабында айқындалған тәртіппен осы заңды тұлғаға қайтарылуға жатады;

      2) салықтардың, бюджетке төленетін төлемдер мен өсімпұлдың артық төленген сомалары осы Кодекстің 101-бабында айқындалған тәртіппен осы заңды тұлғаға қайтарылуға жатады;

      3) айыппұлдардың төленген сомалары осы Кодекстің 106-бабында белгіленген негіздер бойынша және тәртіппен осы заңды тұлғаға қайтарылуға жатады;

      4) кеден органдары алатын кедендік баждардың, салықтардың, кедендік алымдар мен өсімпұлдың бюджетке артық (қате) төленген сомалары Қазақстан Республикасының кеден заңнамасында айқындалған тәртіппен осы заңды тұлғаға қайтарылуға жатады.

      11. Заңды тұлға камералдық бақылау нәтижелері бойынша қорытындыны алған күннен кейінгі күннен бастап тарату балансы бекітілген күнге дейінгі кезең ішінде жеке тұлғалар мен бейрезиденттердің төлем көзінен салық салуға жататын, дивидендтер түріндегі кірістері пайда болған жағдайда, таратылатын заңды тұлға өзінің орналасқан жеріндегі салық органына осындай салықтық міндеттеме бойынша таратудың салықтық есептілігіне қосымша салықтық есептілікті ұсынуға және оны толық көлемде орындауға міндетті.

      12. Таратылатын заңды тұлға орналасқан жеріндегі салық органына тарату балансын ұсынады.

      Таратылатын заңды тұлға тарату балансын салықтық берешек, әлеуметтік төлемдер бойынша берешек болмаған жағдайда, камералдық бақылау нәтижелері бойынша қорытындыны алған және осы баптың 11-тармағында белгіленген ережелерді орындаған күннен бастап үш жұмыс күні ішінде ұсынады.

      13. Камералдық бақылау нәтижелері бойынша анықталған бұзушылықтар, салықтық берешек, әлеуметтік төлемдер бойынша берешек болған жағдайда, таратылатын заңды тұлға тарату балансын камералдық бақылау нәтижелері бойынша анықталған бұзушылықтарды жойғанда салықтық берешек, әлеуметтік төлемдер бойынша берешек өтелген және осы баптың 11-тармағында белгіленген ережелер орындалған күннен бастап үш жұмыс күні ішінде ұсынады.

      14. Осы баптың 12-тармағында көрсетiлген тарату балансы ұсынылғаннан және осы баптың 13-тармағында белгiленген ережелер орындалғаннан кейiн салық органы заңды тұлғаларды мемлекеттiк тiркеудi, қайта тiркеудi, заңды тұлғалар қызметінің тоқтатылуын мемлекеттік тіркеуді, құрылымдық бөлiмшелердi есептiк тiркеудi, қайта тiркеудi, есептiк тiркеуден шығаруды жүзеге асыратын тіркеуші органға осы Кодекстiң 100-бабында белгiленген тәртiппен және мерзiмдерде, таратылатын заңды тұлға бойынша есебі салық органдарында жүргізілетін берешектің жоқ (бар) екендiгi туралы мәлiметтерді жiбередi.

      Ескерту. 59-бапқа өзгерістер енгізілді - ҚР 24.05.2018 № 156-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 02.04.2019 № 241-VI (01.07.2019 бастап қолданысқа енгізіледі); 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

60-бап. Салықтар бойынша аудит қорытындысының нәтижелері бойынша таратылатын резидент-заңды тұлғалардың және қызметі тоқтатылатын дара кәсіпкерлердің жекелеген санаттарының салықтық міндеттемені орындау ерекшеліктері

      1. Осы бап бір мезгілде мынадай шарттарға сәйкес келетін:

      1) таратылатын заңды тұлғаның және қызметі тоқтатылатын дара кәсіпкердің осы Кодекстiң 48-бабында белгiленген талап қоюдың ескіру мерзiмi кезеңіндегі түзетулері ескеріле отырып, жылдық жиынтық кірістерінің жалпы сомасы республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарына қолданыста болатын айлық есептiк көрсеткiштің 150 000 еселенген мөлшерінен аспайтын;

      2) салық органына қызметті тоқтату туралы салықтық өтініш ұсынылған күнге дейін күнтізбелік жиырма күн бұрын жасалған, салықтар бойынша аудит қорытындысы бар;

      3) жекелеген қызмет түрлерін жүзеге асыратын салық төлеуші ретінде тіркеу есебінде тұрмайтын не осы Кодектің 48-бабында белгіленген талап қоюдың ескіру мерзімі ішінде тұрмаған таратылатын резидент-заңды тұлғалардың және қызметі тоқтатылатын дара кәсіпкерлердің жекелеген санаттарының салықтық міндеттемені орындау ерекшеліктерін белгілейді.

      Бұл ретте, егер салықтар бойынша аудит қорытындысының нәтижелері бойынша салықтарды және бюджетке төленетін төлемдерді есептеу және төлеу, әлеуметтік төлемдерді есептеу, ұстап қалу, аудару жөніндегі міндеттемелер туындаса, мұндай міндеттемелер таратылатын заңды тұлғаның немесе қызметі тоқтатылатын дара кәсіпкердің салықтар бойынша аудиттің тиісті қорытындысы салық төлеушіге табыс етілген күннен кейінгі күннен бастап күнтізбелік он күн ішінде орындауына жатады.

      2. Резидент-заңды тұлға тарату туралы шешім қабылданған жағдайда, дара кәсіпкер қызметті тоқтату туралы шешім қабылданған жағдайда өзінің орналасқан жеріндегі салық органына бір мезгілде:

      1) қызметті тоқтату туралы салықтық өтінішті;

      2) таратудың салықтық есептілігін;

      3) салықтар бойынша аудит қорытындысын;

      4) осы Кодекстің 169-бабында айқындалған тәртіппен бақылау-касса машинасын есептен шығару туралы салықтық өтінішті ұсынады.

      Таратылатын заңды тұлға немесе қызметі тоқтатылатын дара кәсіпкер осы тармақтың бірiншi бөлiгiнiң 4) тармақшасында көрсетiлген құжатты бақылау-касса машинасы салық органында есепке қойылған жағдайда ұсынады.

      3. Таратудың салықтық есептілігі таратылатын заңды тұлға немесе қызметі тоқтатылатын дара кәсіпкер төлеуші және (немесе) салық агенті болып табылатын салықтардың, бюджетке төленетін төлемдердің түрлері және әлеуметтік төлемдер бойынша қызметті тоқтату туралы салықтық өтініш ұсынылған салықтық кезеңнің басынан бастап осындай өтініш ұсынылған күнге дейінгі кезең үшін жасалады.

      Егер кезекті салықтық есептілікті ұсыну мерзімі таратудың салықтық есептілігі ұсынылғаннан кейін басталатын болса, мұндай кезекті салықтық есептілікті ұсыну таратудың салықтық есептілігі ұсынылған күннен кешіктірілмей жүргізіледі.

      4. Таратылатын заңды тұлға немесе қызметі тоқтатылатын дара кәсіпкер салық органына таратудың салықтық есептілігі ұсынылған күннен бастап күнтізбелік он күннен кешіктірмей, таратудың салықтық есептілігінде көрсетілген салықтарды, бюджетке төленетін төлемдерді төлейді және әлеуметтік төлемдерді аударады.

      Егер таратудың салықтық есептілігінің алдында ұсынылған салықтық есептілікте көрсетілген салықтарды, бюджетке төленетін төлемдерді төлеу және әлеуметтік төлемдерді аудару мерзімі осы тармақтың бірінші бөлігінде көрсетілген мерзім өткеннен кейін басталатын болса, онда төлеу (аудару) салық органына таратудың салықтық есептілігі ұсынылған күннен бастап күнтізбелік он күннен кешіктірілмей жүргізіледі.

      5. Таратылатын заңды тұлғада немесе қызметі тоқтатылатын дара кәсіпкерде салықтық берешек болмаған кезде:

      1) салықтардың, бюджетке төленетін төлемдер мен өсімпұлдың қате төленген сомалары осы салық төлеушіге осы Кодекстің 103-бабында айқындалған тәртіппен қайтарылуға жатады;

      2) салықтардың, бюджетке төленетін төлемдер мен өсімпұлдың артық төленген сомалары осы салық төлеушіге осы Кодекстің 101-бабында айқындалған тәртіппен қайтарылуға жатады;

      3) айыппұлдардың төленген сомалары осы салық төлеушіге осы Кодекстің 106-бабында белгіленген негіздер бойынша және тәртіппен қайтарылуға жатады;

      4) кеден органдары алатын кедендік баждардың, салықтардың, кедендік алымдар мен өсімпұлдың бюджетке артық (қате) төленген сомалары осы салық төлеушіге Қазақстан Республикасының кеден заңнамасында айқындалған тәртіппен қайтарылуға жатады.

      6. Салық органы осы баптың 2-тармағында көрсетілген құжаттарды алған күннен бастап он жұмыс күнінен кешіктірмей, осы Кодекстің 95-бабында айқындалатын тәртіппен камералдық бақылауды жүзеге асыруға міндетті.

      Салық органдары камералдық бақылау нәтижелері бойынша бұзушылықтарды анықтаған жағдайда, таратылатын заңды тұлғаға немесе қызметі тоқтатылатын дара кәсіпкерге осы Кодекстің 12-тарауында айқындалған тәртіппен бұзушылықтарды жою туралы хабарлама табыс етіледі.

      Таратылатын заңды тұлға немесе қызметі тоқтатылатын дара кәсіпкер камералдық бақылау нәтижелері бойынша анықталған бұзушылықтарды жою туралы хабарламаны орындауды осы Кодекстің 96-бабында айқындалған тәртіппен жүзеге асырады.

      Салық төлеуші салықтық берешекті, әлеуметтік төлемдер бойынша берешекті төлеуді (аударуды) камералдық бақылау нәтижелері бойынша анықталған бұзушылықтарды жою туралы хабарлама орындалған күннен бастап күнтізбелік он күннен кешіктірмей жүргізеді.

      7. Хабарлама орындалмаған және (немесе) салық органдары салық төлеуші ұсынған түсініктермен келіспеген жағдайларда, таратылатын заңды тұлғаға немесе қызметі тоқтатылатын дара кәсіпкерге қатысты салық органы мұндай салық төлеушіге қатысты анықталған, салықтық тексеруді тағайындауға негіз болған фактілер мен мән-жайлар бойынша аталған тексеруді жүргізеді.

      8. Камералдық бақылау аяқталған күннен кейінгі күннен бастап тарату балансы бекітілген күнге дейінгі кезең ішінде жеке тұлғалар мен бейрезиденттердің төлем көзінен салық салуға жататын, дивидендтер түріндегі кірістері пайда болған жағдайда, таратылатын заңды тұлға өзінің орналасқан жеріндегі салық органына осындай салықтық міндеттеме бойынша таратудың салықтық есептілігіне қосымша салықтық есептілікті ұсынуға және оны толық көлемде орындауға міндетті.

      9. Осы баптың 4, 5, 6 және 8-тармақтарында белгіленген ережелер орындалған және салықтық берешек, әлеуметтік төлемдер бойынша берешек болмаған жағдайларда, сондай-ақ салық органы жүргізген камералдық бақылау нәтижелері бойынша анықталған бұзушылықтар жойылған кезде таратылатын заңды тұлға орналасқан жеріндегі салық органына тарату балансын ұсынады.

      Таратылатын заңды тұлға тарату балансын салықтық берешек, әлеуметтік төлемдер бойынша берешек болмаған жағдайда осы баптың 2-тармағында көрсетілген құжаттарды салық органы алған және осы баптың 8-тармағында белгіленген ережелер орындалған күннен бастап он бес жұмыс күні ішінде ұсынады.

      Камералдық бақылау нәтижелері бойынша анықталған бұзушылықтар, салықтық берешек, әлеуметтік төлемдер бойынша берешек болған жағдайларда, таратылатын заңды тұлға тарату балансын камералдық бақылау нәтижелері бойынша анықталған бұзушылықтарды жойғанда салықтық берешек, әлеуметтік төлемдер бойынша берешек өтелген және осы баптың 8-тармағында белгіленген ережелер орындалған күннен бастап үш жұмыс күні ішінде ұсынады.

      10. Осы баптың 9-тармағында белгiленген ережелер орындалғаннан кейiн салық органы заңды тұлғаларды мемлекеттiк тiркеудi, қайта тiркеудi, заңды тұлғалар қызметінің тоқтатылуын мемлекеттік тіркеуді, құрылымдық бөлiмшелердi есептiк тiркеудi, қайта тiркеудi, есептiк тiркеуден шығаруды жүзеге асыратын тіркеуші органға осы Кодекстiң 100-бабында белгiленген тәртiппен және мерзiмдерде, таратылатын заңды тұлға бойынша есебі салық органдарында жүргізілетін берешектің жоқ (бар) екендiгi туралы мәлiметтерді жiбередi.

      11. Қызметі тоқтатылған дара кәсіпкердің салықтық міндеттемесі салықтық берешек, әлеуметтік төлемдер бойынша берешек болмаған немесе өтелген, камералдық бақылау нәтижелері бойынша анықталған бұзушылықтар толық көлемде жойылған жағдайда камералдық бақылау жүзеге асырылғаннан кейін орындалды деп есептеледі.

      12. Осы баптың 11-тармағына сәйкес салықтық міндеттеме орындалған күн дара кәсіпкерді салық органындағы тіркеу есебінен шығару күні болып табылады.

      13. Салық органы осы баптың 12-тармағында көрсетілген күннен бастап үш жұмыс күнінен кешіктірмей, дара кәсіпкерді тіркеу есебінен шығарады.

      Дара кәсіпкерді тіркеу есебінен шығару туралы ақпарат уәкілетті органның интернет-ресурсында орналастырылады.

      14. Салық органы салықтық берешекті, әлеуметтік төлемдер бойынша берешекті төлеудің (аударудың) осы баптың 6-тармағында белгіленген мерзімі өткеннен кейін үш жұмыс күнінен кешіктірмей, дара кәсіпкерді тіркеу есебінен шығарудан бас тартады.

      Дара кәсіпкердің осы бапта белгіленген ережелерді орындамауы да дара кәсіпкер ретінде тіркеу есебінен шығарудан бас тартуға негіз болып табылады.

      Ескерту. 60-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI Заңымен (01.07.2019 бастап қолданысқа енгізіледі).

61-бап. Резидент-заңды тұлғаның қызметі тоқтатылатын құрылымдық бөлімшесінің салықтық міндеттемесін орындау

      1. Резидент-заңды тұлға өзінің құрылымдық бөлімшесінің қызметін тоқтату туралы шешім қабылдаған жағдайда, резидент-заңды тұлғаның құрылымдық бөлімшесінің орналасқан жеріндегі салық органына бір мезгілде:

      1) қызметті тоқтату туралы салықтық өтініш;

      2) резидент-заңды тұлғаның өзінің құрылымдық бөлімшесінің қызметін тоқтату туралы шешімінің көшірмесі;

      3) егер осы бапта өзгеше белгіленбесе, заңды тұлғаның құрылымдық бөлімшесінің таратудың салықтық есептілігі ұсынылады.

      2. Таратудың салықтық есептілігі заңды тұлғаның қызметі тоқтатылатын құрылымдық бөлімшесі дербес төлеуші болып танылған салықтардың, бюджетке төленетін төлемдердің түрлері және әлеуметтік төлемдер бойынша заңды тұлғаның құрылымдық бөлімшесінің қызметін тоқтату туралы шешім қабылданған салықтық кезеңнің басынан бастап қызметті тоқтату туралы салықтық өтініш ұсынылған күнге дейінгі кезең үшін жасалады.

      Егер кезекті салықтық есептілікті ұсыну мерзімі таратудың салықтық есептілігі ұсынылғаннан кейін басталатын болса, мұндай кезекті салықтық есептілікті ұсыну таратудың салықтық есептілігі ұсынылған күннен кешіктірілмей жүргізіледі.

      3. Заңды тұлғаның қызметі тоқтатылатын құрылымдық бөлімшесі осы баптың 2-тармағында көзделген таратудың салықтық есептілігінде көрсетілген салықтарды, бюджетке төленетін төлемдерді және әлеуметтік төлемдерді төлеуді салық органына таратудың салықтық есептілігі ұсынылған күннен бастап күнтізбелік он күннен кешіктірмей жүргізеді.

      Егер таратудың салықтық есептілігінің алдында ұсынылған салықтық есептілікте көрсетілген салықтарды, бюджетке төленетін төлемдерді және әлеуметтік төлемдерді төлеу мерзімі осы тармақтың бірінші бөлігінде көрсетілген мерзім өткеннен кейін басталатын болса, онда төлеу (аудару) таратудың салықтық есептілігі ұсынылған күннен бастап күнтізбелік он күннен кешіктірілмей жүргізіледі.

      4. Егер заңды тұлғаның қызметі тоқтатылатын құрылымдық бөлімшесі салықтарды, бюджетке төленетін төлемдерді және әлеуметтік төлемдерді дербес төлеуші болып танылмаса, таратудың салықтық есептілігі ұсынылмайды.

      5. Заңды тұлғаның қызметі тоқтатылатын құрылымдық бөлімшесінің салықтық берешегі, әлеуметтік төлемдер бойынша берешегі осы құрылымдық бөлімшені құрған заңды тұлғаның ақшасы есебінен өтеледі.

62-бап. Заңды тұлға бірігу, қосылу, бөлініп шығу жолымен қайта ұйымдастырылған кезде салықтық міндеттемені орындау

      1. Заңды тұлға бірігу, қосылу, бөлініп шығу жолымен қайта ұйымдастыру туралы шешім қабылданған күннен бастап үш жұмыс күні ішінде бұл туралы орналасқан жеріндегі салық органына жазбаша хабарлайды.

      Беру актісі бекітілген күннен бастап үш жұмыс күні ішінде бірігу, қосылу жолымен қайта ұйымдастырылатын заңды тұлға өзінің орналасқан жеріндегі салық органына бір мезгілде:

      1) таратудың салықтық есептілігін;

      2) беру актісін ұсынады.

      Таратудың салықтық есептілігі бірігу, қосылу жолымен қайта ұйымдастырылатын заңды тұлға төлеуші және (немесе) салық агенті болып табылатын салықтардың, бюджетке төленетін төлемдердың түрлері және әлеуметтік төлемдер бойынша осындай есептілікті ұсыну жөніндегі міндеттеме туындаған салықтық кезеңнің басынан бастап оны салық органына ұсынған күнге дейінгі кезең үшін жасалады.

      Таратудың салықтық есептілігін ұсыну жөніндегі міндеттеме бірігу жолымен қайта ұйымдастыру кезінде – жаңадан құрылған заңды тұлғаның құрамына кірген әрбір заңды тұлғаға, қосылу жолымен қайта ұйымдастыру кезінде қосылған заңды тұлғаға жүктеледі.

      Егер кезекті салықтық есептілікті ұсыну мерзімі таратудың салықтық есептілігі ұсынылғаннан кейін басталатын болса, мұндай кезекті салықтық есептілікті ұсыну таратудың салықтық есептілігі ұсынылған күннен кешіктірілмей жүргізіледі.

      Заңды тұлға бөлініп шығу жолымен қайта ұйымдастырылған кезде мұндай тұлға бөлу балансы бекітілген күннен бастап үш жұмыс күні ішінде өзінің орналасқан жеріндегі салық органына көрсетілген балансты ұсынады.

      2. Таратудың салықтық есептілігін ұсынуды қоспағанда, қайта ұйымдастырылған заңды тұлғаның салықтық міндеттемесін орындау оның құқық мирасқорына (құқық мирасқорларына) жүктеледі.

      3. Құқық мирасқорын (құқық мирасқорларын), сондай-ақ қайта ұйымдастырылған заңды тұлғаның салықтық берешегін өтеуге құқық мирасқорының (құқық мирасқорларының) қатысу үлесін белгілеу Қазақстан Республикасының азаматтық заңнамасына сәйкес жүзеге асырылады.

      4. Заңды тұлғаның қайта ұйымдастырылуы осы заңды тұлғаның құқық мирасқорының (құқық мирасқорларының) салықтарды, бюджетке төленетін төлемдерді төлеу жөніндегі оның салықтық міндеттемесін орындау мерзімдерін өзгертуге негіз болып табылмайды.

      5. Егер қайта ұйымдастырылатын заңды тұлғада салықтардың, бюджетке төленетін төлемдер мен өсімпұлдың артық төленген сомалары бар болса, көрсетілген сомалар осы Кодекстің 102-бабында айқындалған тәртіппен қайта ұйымдастырылатын заңды тұлғаның салықтық берешегін өтеу есебіне есепке жатқызылуға тиіс.

      Егер қайта ұйымдастырылатын заңды тұлғада салықтардың, бюджетке төленетін төлемдер мен өсімпұлдың қате төленген сомалары бар болса, онда көрсетілген сомалар осы Кодекстің 103-бабында айқындалған тәртіппен қайта ұйымдастырылатын заңды тұлғаға есепке жатқызылуға тиіс.

      6. Қайта ұйымдастырылатын заңды тұлғада салықтық берешек болмаған кезде:

      1) салықтардың, бюджетке төленетін төлемдер мен өсімпұлдың қате төленген сомалары оның құқық мирасқорына (құқық мирасқорларына) қайта ұйымдастыру кезінде ол (олар) алған мүліктегі үлесіне пропорционалды түрде осы Кодекстің 103-бабында айқындалған тәртіппен қайтарылуға жатады;

      2) салықтардың, бюджетке төленетін төлемдер мен өсімпұлдың артық төленген сомалары оның құқық мирасқорына (құқық мирасқорларына) қайта ұйымдастыру кезінде ол (олар) алған мүліктегі үлесіне пропорционалды түрде осы Кодекстің 101-бабында айқындалған тәртіппен қайтарылуға жатады.

      7. Заңды тұлға Қазақстан Республикасы Үкіметінің шешіміне сәйкес бөлініп шығу жолымен қайта ұйымдастырылған кезде қосылған құн салығын төлеуші - қайта ұйымдастырылатын заңды тұлғада қайта ұйымдастырылу күніне жиналып қалған қосылған құн салығының асып кетуі оның құқық мирасқорына (құқық мирасқорларына) берілуге жатады.

      Бұл ретте бөлініп шығу жолымен қайта ұйымдастырылатын заңды тұлғаның құқық мирасқорына (құқық мирасқорларына) берілуге жататын қосылған құн салығының асып кетуі құқық мирасқорына (құқық мирасқорларына) берілетін негізгі құралдардың қалдық құнының үлесіне пропорционалды түрде айқындалады.

      Негізгі құралдардың қалдық құны бөлініп шығу жолымен қайта ұйымдастырылатын заңды тұлғаның бөлу балансы негізінде айқындалады.

      Осы тармақ бөлініп шығу жолымен қайта ұйымдастырылатын заңды тұлға акцияларының бақылау пакеті ұлттық басқарушы холдингке тиесілі болған жағдайда қолданылады.

      8. Салық органы заңды тұлғаны мынадай жолмен қайта ұйымдастыру туралы сәйкестендіру нөмірлерінің ұлттық тізілімдерінің мәліметтерін алған күннен бастап он жұмыс күні ішінде:

      1) бірігу – жаңадан құрылған заңды тұлғаның құрамына кірген заңды тұлғалардың жеке шоттары бойынша сальдоны жаңадан құрылған заңды тұлғаның орналасқан жеріндегі салық органына беру актісінің негізінде береді;

      2) қосылу – қосылған заңды тұлғаның жеке шоты бойынша сальдоны аталған заңды тұлға қосылған заңды тұлғаның орналасқан жеріндегі салық органына беру актісінің негізінде береді;

      3) бөлініп шығу – жаңадан құрылған заңды тұлғаны бөліп шығарған заңды тұлғаның жеке шоты бойынша сальдоны жаңадан құрылған заңды тұлғаның орналасқан жеріндегі салық органына бөлу балансының негізінде береді.

63-бап. Бейрезидент-заңды тұлғаның құрылымдық бөлімшесін ашпаған тұрақты мекеме Қазақстан Республикасында тиімді басқару орнының (нақты басқару органының орналасқан жерінің) болуына байланысты құқықтары мен міндеттерін берген кезде оның салықтық міндеттемесін орындау

      1. Бейрезидент-заңды тұлға өзінде құрылымдық бөлімшені ашпастан Қазақстан Республикасында тұрақты мекемесі болған және тиімді басқару орнын (нақты басқару органының орналасқан жерін) шет мемлекеттен Қазақстан Республикасына көшіру туралы шешім қабылдаған кезде осы Кодекстің 76-бабының 2-тармағына сәйкес салық төлеуші ретінде тіркеу есебіне қою туралы салықтық өтінішті бергеннен кейін үш жұмыс күні ішінде осындай тұрақты мекеменің орналасқан жеріндегі салық органына мұндай тұрақты мекеменің құқықтар мен міндеттерді тиімді басқару орны (нақты басқару органының орналасқан жері) Қазақстан Республикасында болатын заңды тұлғаға беруі туралы жазбаша хабарлауға міндетті.

      Аталған бейрезидент-заңды тұлғаның тұрақты мекемесі салық төлеуші ретінде тіркеу есебіне қойылған күннен бастап күнтізбелік он бес күн ішінде салық органына:

      1) тіркеу есебінен шығару туралы салықтық өтінішті;

      2) таратудың салықтық есептілігін;

      3) беру актісін ұсынуға міндетті.

      Таратудың салықтық есептiлiгi, құқықтар мен мiндеттерді беретiн тұрақты мекеме төлеушi және (немесе) салық агентi болып табылатын салықтардың, бюджетке төленетiн төлемдердің түрлерi және әлеуметтiк төлемдер бойынша осындай есептiлiктi ұсыну жөнiндегi мiндеттеме туындаған салықтық кезеңнің басынан бастап оны салық органына ұсынған күнге дейiнгi кезең үшiн жасалады.

      Егер кезекті салықтық есептілікті ұсыну мерзімі таратудың салықтық есептілігі ұсынылғаннан кейін басталатын болса, мұндай кезекті салықтық есептілікті ұсыну таратудың салықтық есептілігі ұсынылған күннен кешіктірілмей жүргізіледі.

      2. Құқықтар мен міндеттерді заңды тұлғаға беретін тұрақты мекеменің салықтық міндеттемесін орындау шет мемлекеттің заңнамасы бойынша құрылған, тиімді басқару орны (нақты басқару органының орналасқан жері) Қазақстан Республикасында болатын осындай заңды тұлғаға (құқық мирасқорына) жүктеледі.

      3. Тұрақты мекеменің құқықтар мен міндеттерді заңды тұлғаға беруі шет мемлекеттің заңнамасы бойынша құрылған, тиімді басқару орны (нақты басқару органының орналасқан жері) Қазақстан Республикасында болатын заңды тұлғаның салықтарды, бюджетке төленетін төлемдерді төлеу жөніндегі салықтық міндеттемесін орындау мерзімдерін өзгертуге негіз болып табылмайды.

      4. Құқықтар мен міндеттерді заңды тұлғаға беретін тұрақты мекемеде салықтық берешек болмаған кезде салықтардың, бюджетке төленетін төлемдер мен өсімпұлдың артық (қате) төленген сомалары шет мемлекеттің заңнамасы бойынша құрылған, тиімді басқару орны (нақты басқару органының орналасқан жері) Қазақстан Республикасында болатын заңды тұлғаға қайтарылуға жатады.

      5. Салық органы осы баптың 1-тармағында көрсетілген құжаттарды алған күннен бастап он жұмыс күні ішінде құқықтар мен міндеттерді заңды тұлғаға беретін тұрақты мекеменің жеке шоты бойынша сальдоны тұрақты мекеменің құқықтары мен міндеттері берілген заңды тұлғаның орналасқан жеріндегі салық органына беру актісінің негізінде береді.

64-бап. Бөліну жолымен қайта ұйымдастырылған кезде заңды тұлғаның салықтық міндеттемесін орындау

      1. Заңды тұлға бөліну жолымен қайта ұйымдастыру туралы шешім қабылданған күннен бастап үш жұмыс күні ішінде бұл туралы орналасқан жеріндегі салық органына жазбаша хабарлайды.

      Заңды тұлға бөліну жолымен қайта ұйымдастырылған кезде бөлу балансы бекітілген күннен бастап үш жұмыс күні ішінде орналасқан жеріндегі салық органына бір мезгілде:

      1) салықтық тексеру жүргізу туралы салықтық өтінішті;

      2) таратудың салықтық есептілігін ұсынады.

      2. Таратудың салықтық есептілігі қайта ұйымдастырылатын заңды тұлға төлеуші және (немесе) салық агенті болып табылатын салықтардың, бюджетке төленетін төлемдердің түрлері және әлеуметтік төлемдер бойынша салықтық тексеру жүргізу туралы салықтық өтініш ұсынылған салықтық кезеңнің басынан бастап осындай өтініш ұсынылған күнге дейінгі кезең үшін жасалады.

      Егер кезекті салықтық есептілікті ұсыну мерзімі таратудың салықтық есептілігі ұсынылғаннан кейін басталатын болса, мұндай кезекті салықтық есептілікті ұсыну таратудың салықтық есептілігі ұсынылған күннен кешіктірілмей жүргізіледі.

      3. Қайта ұйымдастырылатын заңды тұлға таратудың салықтық есептiлiгiнде көрсетiлген салықтарды, бюджетке төленетiн төлемдердi және әлеуметтiк төлемдерді төлеуді салық органына таратудың салықтық есептiлiгi ұсынылған күннен бастап күнтiзбелiк он күннен кешiктiрмей жүргiзедi.

      Егер таратудың салықтық есептiлiгiнiң алдында ұсынылған салықтық есептілікте көрсетiлген салықтарды, бюджетке төленетiн төлемдердi және әлеуметтiк төлемдерді төлеу мерзiмi осы тармақтың бiрiншi бөлiгiнде көрсетiлген мерзiм өткеннен кейiн басталатын болса, онда төлеу (аудару) таратудың салықтық есептiлiгi ұсынылған күннен бастап күнтiзбелiк он күннен кешiктiрілмей жүргiзiледi.

      4. Салық органы салықтық тексеруді қайта ұйымдастырылатын заңды тұлғаның салықтық өтінішін алғаннан кейін жиырма жұмыс күнінен кешіктірмей бастауға тиіс.

      5. Бөліну жолымен қайта ұйымдастырылған кезде қайта ұйымдастырылатын заңды тұлға салықтық тексеру аяқталғаннан кейін өзінің орналасқан жеріндегі салық органына бөлу балансын ұсынады.

      Егер қайта ұйымдастырылатын заңды тұлғада салықтардың, бюджетке төленетін төлемдер мен өсімпұлдың артық төленген сомалары бар болса, көрсетілген сомалар осы Кодекстің 102-бабында айқындалған тәртіппен қайта ұйымдастырылатын заңды тұлғаның салықтық берешегін өтеу есебіне есепке жатқызылуға тиіс.

      Егер қайта ұйымдастырылатын заңды тұлғада салықтардың, бюджетке төленетін төлемдер мен өсімпұлдың қате төленген сомалары бар болса, онда көрсетілген сомалар осы Кодекстің 103-бабында айқындалған тәртіппен есепке жатқызылуға тиіс.

      Қайта ұйымдастырылатын заңды тұлғада салықтық берешек болмаған кезде:

      1) салықтардың, бюджетке төленетін төлемдер мен өсімпұлдың қате төленген сомалары оның құқық мирасқорына (құқық мирасқорларына) қайта ұйымдастыру кезінде ол (олар) алған мүліктегі үлесіне пропорционалды түрде осы Кодекстің 103-бабында айқындалған тәртіппен қайтарылуға жатады;

      2) салықтардың, бюджетке төленетін төлемдер мен өсімпұлдың артық төленген сомалары оның құқық мирасқорына (құқық мирасқорларына) қайта ұйымдастыру кезінде ол (олар) алған мүліктегі үлесіне пропорционалды түрде осы Кодекстің 101-бабында айқындалған тәртіппен қайтарылуға жатады;

      3) кеден органдары алатын кедендік баждардың, салықтардың, кедендік алымдар мен өсімпұлдың бюджетке артық (қате) төленген сомалары оның құқық мирасқорына (құқық мирасқорларына) қайта ұйымдастыру кезінде ол (олар) алған мүліктегі үлесіне пропорционалды түрде Қазақстан Республикасының кеден заңнамасында айқындалған тәртіппен қайтарылуға жатады;

      4) айыппұлдардың артық (қате) төленген сомалары оның құқық мирасқорына (құқық мирасқорларына) қайта ұйымдастыру кезінде ол (олар) алған мүліктегі үлесіне пропорционалды түрде осы Кодекстің 106-бабында айқындалған тәртіппен қайтарылуға жатады.

      Қайта ұйымдастырылатын заңды тұлға осы тармақта көрсетілген құжаттарды бір мезгілде мынадай шарттар сақталған жағдайда:

      1) салықтық берешек, әлеуметтік төлемдер бойынша берешек болмаса;

      2) салықтардың, бюджетке төленетін төлемдердің, өсімпұл мен айыппұлдардың артық (қате) төленген сомалары болмаса;

      3) кеден органдары алатын кедендік баждарды, салықтарды, кедендік алымдар мен өсімпұлды есепке жатқызуды және (немесе) олардың артық (қате) төленген сомаларын қайтаруды жүргізуге арналған орындалмаған салықтық өтініш болмаса, салықтық тексеру аяқталған күннен бастап үш жұмыс күні ішінде ұсынады.

      Қайта ұйымдастырылатын заңды тұлға салықтық берешек, әлеуметтiк төлемдер бойынша берешек, салықтардың, бюджетке төленетін төлемдердің, өсімпұл мен айыппұлдардың артық (қате) төленген сомалары болған жағдайда, осы тармақта көрсетілген құжаттарды:

      1) салықтық берешек, әлеуметтік төлемдер бойынша берешек өтелген күннен;

      2) салықтардың, бюджетке төленген төлемдердің, өсiмпұл мен айыппұлдардың артық (қате) төленген сомалары қайтарылған күннен;

      3) кеден органдары алатын кедендiк баждардың, салықтардың, кедендiк алымдар мен өсiмпұлдың артық (қате) төленген сомалары қайтарылған күннен кейiн келетiн күннен бастап үш жұмыс күнi iшiнде ұсынады.

      6. Салық органы сәйкестендіру нөмірлерінің ұлттық тізілімдерінің мәліметтерін алған күннен бастап он жұмыс күні ішінде жаңадан құрылған заңды тұлғалардың орналасқан жеріндегі салық органына бөлінген заңды тұлғаның жеке шоттары бойынша сальдоны бөлу балансының негізінде береді.

      7. Таратудың салықтық есептілігін ұсынуды қоспағанда, қайта ұйымдастырылған заңды тұлғаның салықтық мiндеттемесiн орындау оның құқық мирасқорына (құқық мирасқорларына) жүктеледi.

      8. Құқық мирасқорын (құқық мирасқорларын), сондай-ақ құқық мирасқорының (құқық мирасқорларының) қайта ұйымдастырылған заңды тұлғаның салықтық берешегін өтеуге қатысу үлесін белгілеу Қазақстан Республикасының азаматтық заңнамасына сәйкес жүзеге асырылады.

      9. Заңды тұлғаның қайта ұйымдастырылуы осы заңды тұлғаның құқық мирасқорының (құқық мирасқорларының) салықтарды, бюджетке төленетін төлемдерді төлеу бойынша оның салықтық міндеттемесін орындау мерзімдерін өзгертуге негіз болып табылмайды.

65-бап. Қызметі тоқтатылған кезде дара кәсіпкердің, жеке практикамен айналысатын адамның салықтық міндеттемесін орындау

      Ескерту. 65-баптың тақырыбына өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

      1. Дара кәсіпкер немесе жеке практикамен айналысатын адам қызметті тоқтату туралы шешім қабылданған күннен бастап бір ай ішінде өзінің орналасқан жеріндегі салық органына бір мезгілде:

      1) салықтық тексеру жүргізу туралы салықтық өтінішті;

      2) таратудың салықтық есептілігін ұсынады.

      2. Таратудың салықтық есептілігі қызметі тоқтатылатын дара кәсіпкер немесе жеке практикамен айналысатын адам төлеуші және (немесе) салық агенті болып табылатын салықтардың, бюджетке төленетін төлемдердің түрлері және әлеуметтік төлемдер бойынша салықтық тексеру жүргізу туралы салықтық өтініш ұсынылған салықтық кезеңнің басынан бастап осындай өтініш ұсынылған күнге дейінгі кезең үшін жасалады.

      Егер кезекті салықтық есептілікті ұсыну мерзімі таратудың салықтық есептілігі ұсынылғаннан кейін басталатын болса, мұндай кезекті салықтық есептілікті ұсыну таратудың салықтық есептілігі ұсынылған күннен кешіктірілмей жүргізіледі.

      3. Қызметі тоқтатылатын дара кәсіпкер немесе жеке практикамен айналысатын адам таратудың салықтық есептілігінде көрсетілген салықтарды, бюджетке төленетін төлемдерді және әлеуметтік төлемдерді төлеуді салық органына таратудың салықтық есептілігі ұсынылған күннен бастап күнтізбелік он күннен кешіктірмей жүргізеді.

      Егер таратудың салықтық есептілігінің алдында ұсынылған салықтық есептілікте көрсетілген салықтарды, бюджетке төленетін төлемдерді және әлеуметтік төлемдерді төлеу мерзімі осы тармақтың бірінші бөлігінде көрсетілген мерзім өткеннен кейін басталатын болса, онда төлеу (аудару) таратудың салықтық есептілігі ұсынылған күннен бастап күнтізбелік он күннен кешіктірілмей жүргізіледі.

      4. Қызметі тоқтатылатын дара кәсіпкердің немесе жеке практикамен айналысатын адамның салықтық өтінішін салық органы алғаннан кейін салықтық тексеру жиырма жұмыс күнінен кешіктірілмей басталуға тиіс.

      5. Қызметі тоқтатылатын дара кәсіпкердің немесе жеке практикамен айналысатын адамның салықтық берешегі аталған дара кәсіпкердің немесе жеке практикамен айналысатын адамның ақшасы, соның ішінде оның мүлкін өткізуден алынған ақша есебінен Қазақстан Республикасының заңдарында белгіленген кезектілік тәртібімен өтеледі.

      6. Егер қызметі тоқтатылатын дара кәсіпкерде немесе жеке практикамен айналысатын адамда салықтардың, бюджетке төленетін төлемдер мен өсімпұлдың артық төленген сомалары бар болса, көрсетілген сомалар қызметі тоқтатылатын дара кәсіпкердің немесе жеке практикамен айналысатын адамның салықтық берешегін өтеу есебіне осы Кодекстің 102-бабында айқындалған тәртіппен есепке жатқызылуға тиіс.

      Егер қызметі тоқтатылатын дара кәсіпкерде немесе жеке практикамен айналысатын адамда салықтардың, бюджетке төленетін төлемдер мен өсімпұлдың қате төленген сомалары бар болса, онда көрсетілген сомалар осы Кодекстің 103-бабында айқындалған тәртіппен есепке жатқызылуға тиіс.

      7. Қызметі тоқтатылатын дара кәсіпкерде немесе жеке практикамен айналысатын адамда салықтық берешек болмаған кезде:

      1) салықтардың, бюджетке төленетін төлемдер мен өсімпұлдың қате төленген сомалары осы Кодекстің 103-бабында айқындалған тәртіппен осы салық төлеушіге қайтарылуға жатады;

      2) салықтардың, бюджетке төленетін төлемдер мен өсімпұлдың артық төленген сомалары осы Кодекстің 101-бабында айқындалған тәртіппен осы салық төлеушіге қайтарылуға жатады;

      3) айыппұлдардың төленген сомалары осы Кодекстің 106-бабында айқындалған тәртіппен осы салық төлеушіге қайтарылуға жатады;

      4) кеден органдары алатын кедендік баждардың, салықтардың, кедендік алымдар мен өсімпұлдың бюджетке артық (қате) төленген сомалары Қазақстан Республикасының кеден заңнамасында айқындалған тәртіппен осы салық төлеушіге қайтарылуға жатады.

      8. Қызметі тоқтатылған дара кәсіпкердің немесе жеке практикамен айналысатын адамның салықтық міндеттемесі салықтық тексеру аяқталғаннан кейін және салықтық берешек, әлеуметтік төлемдер бойынша берешек, оның ішінде салықтық тексеру нәтижелері бойынша қалыптасқан берешек болмаған немесе олар осы Кодекстің 115-бабында белгіленген мерзімдерде өтелген кезде орындалды деп есептеледі.

      9. Осы баптың 8-тармағына сәйкес салықтық міндеттеме орындалған күн дара кәсіпкерді немесе жеке практикамен айналысатын адамды салық органындағы тіркеу есебінен шығару күні болып табылады.

      10. Салық органы осы баптың 8-тармағына сәйкес салықтық міндеттеме орындалған күннен бастап үш жұмыс күнінен кешіктірмей дара кәсіпкер немесе жеке практикамен айналысатын адам ретінде тіркеу есебінен шығаруды жүзеге асырады және уәкілетті органның интернет-ресурсында осындай салық төлеушінің тіркеу есебінен шығарылғаны туралы ақпаратты орналастырады.

      11. Осы Кодекстің 115-бабында белгіленген мерзімдерде төленбеген салықтық берешектің, әлеуметтік төлемдер бойынша берешектің болуы дара кәсіпкер немесе жеке практикамен айналысатын адам ретінде тіркеу есебінен шығарудан бас тартуға негіз болып табылады.

      12. Осы баптың ережелері осы Кодекске сәйкес қызметті тоқтату кезінде салықтық міндеттемені орындау ерекшеліктерін қолданатын дара кәсіпкерлерге немесе жеке практикамен айналысатын адамдарға қолданылмайды.

      Ескерту. 65-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

66-бап. Қызметі тоқтатылған кезде дара кәсіпкерлердің және жеке практикамен айналысатын адамдардың жекелеген санаттарының салықтық міндеттемені орындау ерекшеліктері

      1. Осы бап бір мезгілде мынадай шарттарға сәйкес келетін:

      1) қосылған құн салығы бойынша тіркеу есебіне қойылған күннен бастап қаржылық-шаруашылық қызметті жүзеге асырмайтын қосылған құн салығын төлеушілер болып табылатын не қосылған құн салығын төлеушілер болып табылмайтын;

      2) тәуекелдерді бағалау жүйесі іс-шараларының нәтижелері бойынша іріктелген салықтық тексерулер тізіміне енгізілмеген не тәуекел дәрежесін бағалау негізінде ерекше тәртіп бойынша жүргізілетін салықтық тексерулердің, сондай-ақ тәуекел дәрежесін бағалау негізінде мерзімдік салықтық тексерулердің жартыжылдық графигіне енгізілмеген, қызметі тоқтатылатын дара кәсіпкерлердің және жеке практикамен айналысатын адамдардың салықтық міндеттемені орындау ерекшеліктерін белгілейді.

      Осы бап осы Кодекстің 48-бабында белгіленген талап қоюдың ескіру мерзімі ішінде осы тармақта айқындалған шарттарға сәйкес келетін дара кәсіпкерлерге немесе жеке практикамен айналысатын адамдарға қатысты қолданылады. Осы тармақтың ережелері дара кәсіпкерлер ретінде мемлекеттік тіркелген күннен басталатын уақыт кезеңі осы Кодекстің 48-бабында белгіленген талап қоюдың ескіру мерзімінен кем дара кәсіпкерлерге де қатысты қолданылады.

      2. Дара кәсіпкер немесе жеке практикамен айналысатын адам қызметті тоқтату туралы шешім қабылданған жағдайда, орналасқан жеріндегі салық органына бір мезгілде:

      1) қызметін тоқтату туралы салықтық өтінішті;

      2) рұқсаттар және хабарламалар саласындағы уәкілетті орган бекіткен нысан бойынша жекелеген қызмет түрлерін жүзеге асыратын салық төлеуші ретінде қызметтің басталғаны немесе тоқтатылғаны туралы хабарламаны, осындай есепке алу болған кезде;

      3) таратудың салықтық есептілігін;

      4) осы Кодекстің 169-бабында айқындалған тәртіппен бақылау-касса машинасын есептен шығару туралы салықтық өтінішті ұсынады.

      Қызметі тоқтатылатын дара кәсіпкер осы тармақтың бірінші бөлігінің 4) тармақшасында көрсетілген құжатты бақылау-касса машинасы салық органында есепке қойылған жағдайда ұсынады.

      3. Таратудың салықтық есептілігі қызметі тоқтатылатын дара кәсіпкер немесе жеке практикамен айналысатын адам салық төлеушілер (салық агенттері) болып табылатын салықтардың, бюджетке төленетін төлемдердің түрлері және әлеуметтік төлемдер бойынша қызметті тоқтату туралы салықтық өтініш ұсынылған салықтық кезеңнің басынан бастап осындай өтініш ұсынылған күнге дейінгі кезең үшін жасалады.

      Егер кезекті салықтық есептілікті ұсыну мерзімі таратудың салықтық есептілігі ұсынылғаннан кейін басталатын болса, мұндай кезекті салықтық есептілікті ұсыну таратудың салықтық есептілігі ұсынылған күннен кешіктірілмей жүргізіледі.

      4. Қызметі тоқтатылатын дара кәсіпкер немесе жеке практикамен айналысатын адам таратудың салықтық есептілігінде көрсетілген салықтарды, бюджетке төленетін төлемдерді және әлеуметтік төлемдерді төлеуді салық органына таратудың салықтық есептілігі ұсынылған күннен бастап күнтізбелік он күннен кешіктірмей жүргізеді.

      Егер таратудың салықтық есептілігінің алдында ұсынылған салықтық есептілікте көрсетілген салықтарды, бюджетке төленетін төлемдерді және әлеуметтік төлемдерді төлеу мерзімі осы тармақтың бірінші бөлігінде көрсетілген мерзім өткеннен кейін басталатын болса, онда төлеу (аудару) салық органына таратудың салықтық есептілігі ұсынылған күннен бастап күнтізбелік он күннен кешіктірілмей жүргізіледі.

      5. Салық органы дара кәсіпкердің немесе жеке практикамен айналысатын адамның қызметті тоқтату туралы салықтық өтінішін алған күннен бастап үш жұмыс күні ішінде:

      1) уәкілетті мемлекеттік органдарға – қызметі тоқтатылатын дара кәсіпкердің немесе жеке практикамен айналысатын адамның мемлекеттік тіркеуге жататын мүлікпен жасалған мәмілелері туралы, сондай-ақ қызметті тоқтату туралы салықтық өтініш алынған күнгі жағдай бойынша олардың мүлкі туралы мәліметтерді ұсыну туралы;

      2) екінші деңгейдегі банктерге және (немесе) банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдарға – қызметі тоқтатылатын дара кәсіпкердің немесе жеке практикамен айналысатын адамның қызметті тоқтату туралы салықтық өтініш алынған күнгі банктік шоттарындағы ақша қалдықтары мен қозғалысы туралы мәліметтерді ұсыну туралы сұрау салу жіберуге міндетті.

      Осы тармақтың бірінші бөлігінің 1) тармақшасында көзделген мәмілелер туралы, сондай-ақ банктік шоттардағы ақша қозғалысы туралы мәліметтер қызметі тоқтатылатын дара кәсіпкерге немесе жеке практикамен айналысатын адамға қатысты салықтық тексеру жүргізілмеген кезең үшін осы Кодекстің 48-бабында белгіленген талап қоюдың ескіру мерзімі шегінде, салық органының қызметті тоқтату туралы салықтық өтінішті алған күніне дейін ұсынылады.

      6. Салық органының сұрау салулары бойынша осы баптың 5-тармағында көрсетілген мәліметтер, егер осы Кодекстің 24-бабы бірінші бөлігінің 13) тармақшасында өзгеше белгіленбесе, оларды алған күннен бастап жиырма жұмыс күнінен кешіктірілмей ұсынылуға тиіс.

      7. Салық органы осы баптың 5-тармағында көзделген барлық мәліметтерді алған күннен бастап он жұмыс күні ішінде камералдық бақылауды жүзеге асыруға және осы Кодексте айқындалған тәртіппен қорытынды жасауға міндетті.

      Қорытындыда камералдық бақылау нәтижелері мен салықтар, бюджетке төленетін төлемдер және әлеуметтік төлемдер бойынша есеп-қисаптардың жай-күйі көрсетіледі.

      Қорытынды кемінде екі дана етіп жасалады және оған салық органының лауазымды адамдары қол қояды. Қорытындының бір данасы қол қойылғаннан кейін үш жұмыс күнінен кешіктірілмей дара кәсіпкерге немесе жеке практикамен айналысатын адамға қолын қойдыра отырып табыс етіледі немесе оған хабарламасы бар тапсырыс хатпен пошта арқылы жіберіледі.

      Салық органы дара кәсіпкерге немесе жеке практикамен айналысатын адамға хабарламасы бар тапсырыс хатпен пошта арқылы жіберген қорытындыны пошта немесе өзге байланыс ұйымы қайтарған жағдайда, осы Кодексте айқындалған негіздер бойынша және тәртіппен салықтық зерттеп-қарау жүргізілген күн осындай қорытынды табыс етілген күн болып табылады.

      8. Камералдық бақылау нәтижелері бойынша бұзушылықтар анықталған жағдайда, дара кәсіпкерге немесе жеке практикамен айналысатын адамға қорытынды алынған күннен бастап бес жұмыс күнінен кешіктірілмей, осы Кодекстің 12-тарауында айқындалған тәртіппен камералдық бақылау нәтижелері бойынша анықталған бұзушылықтарды жою туралы хабарлама тапсырылады.

      Дара кәсіпкер немесе жеке практикамен айналысатын адам камералдық бақылау нәтижелері бойынша анықталған бұзушылықтарды жою туралы хабарламаны орындауды осы Кодекстің 96-бабында айқындалған тәртіппен жүзеге асырады.

      Хабарлама орындалмаған және (немесе) салық органдары салық төлеуші ұсынған түсініктермен келіспеген жағдайда, қызметі тоқтатылатын дара кәсіпкерге немесе жеке практикамен айналысатын адамға қатысты салықтық тексеру жүргізіледі. Бұл ретте салықтық тексеру мұндай хабарламаны орындау мерзімі өткеннен кейін және (немесе) анықталған бұзушылықтар бойынша келіспеу туралы түсінік алынғаннан кейін он жұмыс күнінен кешіктірілмей басталуға тиіс.

      9. Қызметі тоқтатылатын дара кәсіпкердің немесе жеке практикамен айналысатын адамның салықтық берешегі Қазақстан Республикасының заңдарында белгіленген кезектілік тәртібімен аталған дара кәсіпкердің немесе жеке практикамен айналысатын адамның ақшасы, оның ішінде мүлкін өткізуден алынған ақшасы есебінен өтеледі.

      10. Егер қызметі тоқтатылатын дара кәсіпкерде немесе жеке практикамен айналысатын адамда салықтардың, бюджетке төленетін төлемдер мен өсімпұлдың артық төленген сомалары бар болса, онда көрсетілген сомалар осы Кодекстің 102-бабында айқындалған тәртіппен осы дара кәсіпкердің немесе жеке практикамен айналысатын адамның салықтық берешегін өтеу есебіне есепке жатқызылуға тиіс.

      Егер қызметі тоқтатылатын дара кәсіпкерде немесе жеке практикамен айналысатын адамда салықтардың, бюджетке төленетін төлемдер мен өсімпұлдың қате төленген сомалары бар болса, онда көрсетілген сомалар осы Кодекстің 103-бабында айқындалған тәртіппен есепке жатқызылуға тиіс.

      11. Қызметі тоқтатылатын дара кәсіпкерде немесе жеке практикамен айналысатын адамда салықтық берешек болмаған кезде:

      1) салықтардың, бюджетке төленетін төлемдер мен өсімпұлдың қате төленген сомалары осы Кодекстің 103-бабында айқындалған тәртіппен осы салық төлеушіге қайтарылуға жатады;

      2) салықтардың, бюджетке төленетін төлемдер мен өсімпұлдың артық төленген сомалары осы Кодекстің 101-бабында айқындалған тәртіппен осы салық төлеушіге қайтарылуға жатады;

      3) айыппұлдардың төленген сомалары осы Кодекстің 106-бабында айқындалған тәртіппен осы салық төлеушіге қайтарылуға жатады;

      4) кеден органдары алатын кедендік баждардың, салықтардың, кедендік алымдар мен өсімпұлдың бюджетке артық (қате) төленген сомалары Қазақстан Республикасының кеден заңнамасында айқындалған тәртіппен осы салық төлеушіге қайтарылуға жатады.

      12. Салық төлеушi салықтық берешекті, әлеуметтік төлемдер бойынша берешекті төлеуді (аударуды) камералдық бақылау нәтижелері бойынша анықталған бұзушылықтарды жою туралы қорытынды жасалған немесе хабарлама орындалған күннен бастап күнтізбелік он күннен кешіктірмей жүргізеді.

      13. Дара кәсіпкер немесе жеке практикамен айналысатын адам:

      1) камералдық бақылау нәтижелері бойынша бұзушылықтар және салықтық берешек, әлеуметтік төлемдер бойынша берешек болмаған кезде – қорытынды жасалған;

      2) камералдық бақылау нәтижелері бойынша анықталған бұзушылықтар болған және салықтық берешек, әлеуметтік төлемдер бойынша берешек болмаған кезде – осындай бұзушылықтарды жою туралы хабарлама орындалған;

      3) салықтық берешек болған кезде және камералдық бақылау нәтижелері бойынша анықталған бұзушылықтар толық көлемде жойылған кезде – салықтық берешек, әлеуметтік төлемдер бойынша берешек өтелген күннен бастап тіркеу есебінен шығарылды деп танылады.

      Дара кәсіпкерді немесе жеке практикамен айналысатын адамды осы тармақта айқындалған тәртіппен тіркеу есебінен шығару туралы ақпарат осындай салық төлеушілер тіркеу есебінен шығарылған күннен бастап үш жұмыс күні ішінде уәкілетті органның интернет-ресурсында орналастырылады.

      Осы баптың 12-тармағында белгіленген мерзімдерде төленбеген салықтық берешектің, әлеуметтік төлемдер бойынша берешектің болуы дара кәсіпкер немесе жеке практикамен айналысатын адам ретінде тіркеу есебінен шығарудан бас тартуға негіз болып табылады.

      Ескерту. 66-бапқа өзгеріс енгізілді - ҚР 24.05.2018 № 156-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

67-бап. Дара кәсіпкерлердің жекелеген санаттарының қызметін оңайлатылған тәртіппен тоқтату

      1. Дара кәсіпкерлердің жекелеген санаттарының қызметін оңайлатылған тәртіппен тоқтату осы Кодекстің 95-бабында белгіленген камералдық бақылау жүргізілмей:

      1) салық төлеушінің қызметті тоқтату туралы салықтық өтінішінің;

      2) осы баптың 5-тармағында көзделген жағдайларда – салықтық есептілікті ұсынуды тоқтата тұру (ұзарту, қайта бастау) туралы салықтық өтініште немесе патент құнының есеп-қисабында қамтылған жазбаша келісімнің;

      3) осы баптың 5-тармағында көзделген жағдайларда – арнаулы мобильді қосымша пайдаланылатын арнаулы салық режиміне ауысқан кезде онда көрсетілген келісімнің негізінде жүзеге асырылады.

      2. Қызметті тоқтату туралы салықтық өтінішті беру кезінде бір мезгілде мынадай шарттарға сәйкес келетін:

      1) қосылған құн салығын төлеуші ретінде тіркеу есебінде тұрмайтын;

      2) бірлескен кәсіпкерлік нысанында қызметті жүзеге асырмайтын;

      3) осы Кодекстің 88-бабының 1-тармағында көрсетілген жекелеген қызмет түрлерін жүзеге асырмайтын;

      4) тәуекелдерді бағалау жүйесі іс-шараларының нәтижелері бойынша іріктелген салықтық тексерулер тізімінде жоқ не тәуекел дәрежесін бағалау негізінде ерекше тәртіп бойынша жүргізілетін салықтық тексерулердің, сондай-ақ тәуекел дәрежесін бағалау негізінде мерзімдік салықтық тексерулердің жартыжылдық графигінде жоқ;

      5) салықтық берешегі, әлеуметтік төлемдер бойынша берешегі жоқ;

      6) тәуекелдерді басқару жүйесі бойынша тәуекелдер деңгейі жоғары емес дара кәсіпкерлер қызметті оңайлатылған тәртіппен тоқтатуға жатады.

      Осы бап осы Кодекстің 48-бабында белгіленген талап қоюдың ескіру мерзімі ішінде осы тармақтың бірінші бөлігінің 1), 2), 3) және 4) тармақшаларында айқындалған шарттарға сәйкес келетін дара кәсіпкерлерге қатысты қызметті тоқтату туралы салықтық өтініш берілген күнге немесе осы баптың 5-тармағында белгіленген жағдайлар басталғанға дейін қолданылады.

      3. Осы баптың 1-тармағының 1) тармақшасында көзделген негіз бойынша қызметті оңайлатылған тәртіппен тоқтату кезінде дара кәсіпкер өзінің орналасқан жеріндегі салық органына бір мезгілде:

      1) қызметті тоқтату туралы салықтық өтінішті;

      2) таратудың салықтық есептілігін;

      3) осы Кодекстің 169-бабында айқындалған тәртіппен бақылау-касса машинасын (ол бар болған кезде) есептен шығару туралы салықтық өтінішті ұсынады.

      Таратудың салықтық есептілігі қызметі тоқтатылатын дара кәсіпкер төлеуші және (немесе) салық агенті болып табылатын салықтардың, бюджетке төленетін төлемдердің түрлері және әлеуметтік төлемдер бойынша қызметті тоқтату туралы салықтық өтініш ұсынылған салықтық кезеңнің басынан бастап осындай өтініш ұсынылған күнге дейінгі кезең үшін жасалады.

      Егер кезекті салықтық есептілікті ұсыну мерзімі таратудың салықтық есептілігі ұсынылғаннан кейін басталатын болса, мұндай кезекті салықтық есептілікті ұсыну таратудың салықтық есептілігі ұсынылған күннен кешіктірілмей жүргізіледі.

      4. Осы баптың 1-тармағының 1) тармақшасында көзделген негіз бойынша қызметті оңайлатылған тәртіппен тоқтату кезінде таратудың салықтық есептілігінде көрсетілген салықтарды, бюджетке төленетін төлемдерді және әлеуметтік төлемдерді төлеу салық органына таратудың салықтық есептілігі ұсынылған күннен бастап күнтізбелік он күннен кешіктірілмей жүргізіледі.

      Егер таратудың салықтық есептілігінің алдында ұсынылған салықтық есептілікте көрсетілген салықтарды, бюджетке төленетін төлемдерді және әлеуметтік төлемдерді төлеу мерзімі осы тармақтың бірінші бөлігінде көрсетілген мерзім өткеннен кейін басталатын болса, онда төлеу (аудару) таратудың салықтық есептілігі ұсынылған күннен бастап күнтізбелік он күннен кешіктірілмей жүргізіледі.

      Салық органы осы тармаққа сәйкес салықтық міндеттеме орындалған күннен бастап үш жұмыс күнінен кешіктірмей дара кәсіпкерді тіркеу есебінен шығаруды жүзеге асырады және уәкілетті органның интернет-ресурсында дара кәсіпкердің тіркеу есебінен шығарылғаны туралы ақпаратты орналастырады.

      Салық органы:

      1) осы баптың 2-тармағында көзделген шарттарға сәйкес келмеген кезде және (немесе) қызметті тоқтату туралы салықтық өтініш берілген күннен бастап үш жүмыс күні ішінде осы баптың 3-тармағының талаптары орындалмаған кезде;

      2) салықтарды, бюджетке төленетін төлемдерді және әлеуметтік төлемдерді төлеу мерзімі өткен күннен бастап үш жұмыс күні ішінде осы тармақта көзделген талаптар орындалмаған кезде дара кәсіпкер ретінде тіркеу есебінен шығарудан бас тартады және уәкілетті органның интернет-ресурсында ақпаратты орналастырады.

      5. Мынадай жағдайларда:

      1) патент негізіндегі арнаулы салық режимін қолданатын және патенттiң қолданылу мерзiмi өткен немесе қызметті тоқтата тұру кезеңі аяқталған күннен бастап күнтізбелік алпыс күн ішінде патент құнының кезекті есеп-қисабын ұсынбаған;

      1-1) арнаулы мобильді қосымша пайдаланылатын арнаулы салық режимін қолданатын және осындай қосымшада кірісті жеке табыс салығы мен әлеуметтік төлемдер есептелген және төленген соңғы ай күнінен бастап күнтізбелік алпыс күн ішінде көрсетпеген;

      2) салықтық есептілікті ұсынуды тоқтата тұрған және қызметті тоқтата тұру кезеңі аяқталғаннан кейін салықтық есептілікті ұсынудың осы Кодексте белгіленген мерзімі өткен күннен бастап күнтізбелік алпыс күн ішінде салықтық есептілікті ұсынбаған дара кәсіпкерлер осы баптың 1-тармағының 2) және 3) тармақшаларында көзделген негіздер бойынша қызметті оңайлатылған тәртіппен тоқтатуға жатады.

      Осы тармақта көрсетілген жағдайларда, дара кәсіпкердің орналасқан жеріндегі салық органы дара кәсіпкер ретіндегі тіркеу есебінен шығаруды:

      осы баптың 2-тармағында көзделген шарттарға сәйкес келген кезде;

      салық органында тіркеу есебінде тұрған бақылау-касса машинасы болмаған жағдайда;

      осы тармақтың бірінші бөлігінің 1), 1-1) және 2) тармақшаларында белгіленген мерзімдердің біреуі өткен күннен бастап үш жұмыс күні ішінде жүзеге асырады.

      Дара кәсіпкерді осы тармақта айқындалған тәртіппен тіркеу есебінен шығару туралы ақпарат осы тармақтың бірінші бөлігінің 1), 1-1) және 2) тармақшаларында белгіленген мерзімдердің біреуі өткен күннен бастап үш жұмыс күні ішінде уәкілетті органның интернет-ресурсында орналастырылады.

      6. Салық төлеуші:

      осы баптың 1-тармағының 1) тармақшасында көзделген негіз бойынша қызметті оңайлатылған тәртіппен тоқтату кезінде салықтарды, бюджетке төленетін төлемдерді және әлеуметтік төлемдерді төлеген;

      осы баптың 1-тармағының 2) тармақшасында көзделген негіз бойынша қызметті оңайлатылған тәртіппен тоқтату кезінде соңғы патенттің қолданылу мерзімі өткен (қызметті тоқтата тұру жағдайларын қоспағанда);

      осы баптың 1-тармағының 2) және 3) тармақшаларында көзделген негіздер бойынша қызметті оңайлатылған тәртіппен тоқтату кезінде салықтық есептілікті ұсынуды тоқтата тұру (ұзарту, қайта бастау) туралы салықтық өтініште көрсетілген қызметті тоқтата тұру кезеңі аяқталған;

      осы баптың 1-тармағының 3) тармақшасында және 5-тармағы бірінші бөлігінің 1-1) тармақшасында көзделген негіздер бойынша қызметті оңайлатылған тәртіппен тоқтату кезінде жеке табыс салығы мен әлеуметтік төлемдер (қызметті тоқтата тұру жағдайларын қоспағанда) есептелген және төленген соңғы ай өткен күннен кейінгі күннен бастап дара кәсіпкер ретінде тіркеу есебінен шығарылған болып танылады.

      7. Салық органы осы бапқа сәйкес дара кәсіпкердің қызметі тоқтатылғаннан кейін талап қоюдың ескіру мерзімі ішінде бұзушылықтарды анықтаған жағдайда, дара кәсіпкер ретінде тіркелу кезеңінде жүзеге асырылатын қызмет бойынша салықтар, бюджетке төленетін төлемдер және әлеуметтік төлемдер бойынша салықтық міндеттемелерді есептеуді жеке тұлға оларды төлеу бойынша міндеттемелер туындаған кезге қолданыста болатын Қазақстан Республикасының салық заңнамасына сәйкес жүргізеді.

      Ескерту. 67-бапқа өзгеріс енгізілді - ҚР 24.05.2018 № 156-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 24.06.2021 № 53-VII (01.01.2022 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

3-БӨЛІМ. САЛЫҚТЫҚ БАҚЫЛАУ ЖӘНЕ САЛЫҚТЫҚ ӘКІМШІЛЕНДІРУДІҢ ӨЗГЕ ДЕ НЫСАНДАРЫ

8-тарау. ЖАЛПЫ ЕРЕЖЕЛЕР

68-бап. Салықтық әкімшілендіру

      1. Салықтық әкімшілендіру салықтарды және бюджетке төленетін төлемдерді жинау бойынша салық органдары және басқа да уәкілетті мемлекеттік органдар жүзеге асыратын, оның ішінде салықтық бақылауды жүзеге асыруды, мерзімінде орындалмаған салықтық міндеттеменің орындалуын қамтамасыз ету тәсілдері мен салықтық берешекті мәжбүрлеп өндіріп алу шараларын қолдануды, сондай-ақ мемлекеттік қызметтер және салықтық әкімшілендірудің осы Кодексте белгіленген өзге де нысандарын көрсетуді білдіретін шаралар мен тәсілдер жүйесі (жиынтығы) болып табылады.

      1-1. Салықтың әкімшілендіруді жаңғырту және жетілдіру мақсатында салық органдары салықтық әкімшілендірудің және салық төлеушілердің салықтық міндеттемелерді орындауының өзге тәртібін көздейтін пилоттық жобаларды іске асыруды (ендіруді) жүзеге асыруға құқылы.

      Бұл ретте пилоттық жоба қолданылатын салық төлеушілердің санаттарын, салық төлеушілердің, салық органдары мен өзге де уәкілетті мемлекеттік органдардың, сондай-ақ ұйымдардың құқықтары мен міндеттерін, пилоттық жобаларды іске асыру (ендіру) жүзеге асырылатын аумақты (учаскені) және (немесе) өңірді, пилоттық жобаларды іске асыру (ендіру) қағидалары мен мерзімдерін уәкілетті орган айқындайды.

      2. Салықтық әкімшілендіру:

      1) заңдылық;

      2) салық төлеуші мен салық органдары арасындағы өзара іс-қимылдың тиімділігін арттыру;

      3) тәуекелдерді бағалауға негізделген салықтық әкімшілендіруді жүзеге асыру кезіндегі сараланған тәсіл қағидаттарына негізделеді.

      Ескерту. 68-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI Заңымен (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі).

69-бап. Салықтық бақылау

      1. Қазақстан Республикасының салық заңнамасы, орындалуын бақылау салық органдарына жүктелген Қазақстан Республикасының өзге де заңнамасы нормаларының орындалуына салық органдары жүзеге асыратын мемлекеттік бақылау салықтық бақылау болып табылады.

      2. Салықтық бақылау:

      1) салықтық тексеру нысанында;

      2) мемлекеттік бақылаудың өзге де нысандарында жүзеге асырылады.

      3. Салықтық бақылаудың осы нысандары шеңберінде:

      1) салықтық міндеттеменің, әлеуметтік төлемдерді есептеу, ұстап қалу және аудару жөніндегі міндеттердің орындалуын есепке алу;

      2) бақылау-касса машиналарын қолдану тәртібінің сақталуын бақылау;

      3) акцизделетін тауарларды, сондай-ақ авиациялық отынды, биоотынды және мазутты бақылау;

      4) трансферттік баға белгілеу кезіндегі бақылау;

      5) мемлекет меншігіне айналдырылған (түскен) мүлікті есепке алу, сақтау, бағалау, одан әрі пайдалану және өткізу тәртібінің сақталуын бақылау;

      6) Қазақстан Республикасының салық заңнамасын орындауға бағытталған функцияларды жүзеге асыру жөніндегі міндеттерді орындау бөлігінде уәкілетті мемлекеттік органдардың, жергілікті атқарушы органдардың және "Азаматтарға арналған үкімет" мемлекеттік корпорациясының қызметін бақылау;

      7) тауарларға ілеспе жүкқұжаттарды ресімдеу тәртібінің сақталуын бақылау;

      8) құзыреттер шегінде таңбалауға және қадағалануға жататын тауарлардың айналымын бақылау жүзеге асырылады.

      4. Мемлекеттік бақылаудың өзге де нысандары шеңберінде:

      1) салық төлеушілерді салық органдарында тіркеу;

      2) салықтық нысандарды қабылдау;

      3) камералдық бақылау;

      4) салықтық мониторинг;

      5) салықтық зерттеп-қарау;

      6) этил спиртін өндіруді жүзеге асыратын ұйымдарда этил спиртінің есепке алынуын бақылау;

      7) 01.01.2019 дейін қолданыста болды - ҚР 25.12.2017 № 121-VI Заңымен;

      8) тауарлардың айналымын қадағалап отыру жүзеге асырылады.

      5. Уәкілетті орган арнаулы мемлекеттік органдармен, Қазақстан Республикасы Қорғаныс министрлігінің әскери барлау органдарымен, құқық қорғау органдарымен бірлесіп камералдық бақылау, салықтық тексеру жүргізудің ерекше тәртібін және өздеріне қатысты осындай тексеру жүргізілетін тұлғалар тізбесін айқындайды.

      6. Салықтық тексеру жүргізудің жалпы тәртібі осы Кодексте, сондай-ақ осы Кодекспен реттелмеген бөлігінде Қазақстан Республикасының Кәсіпкерлік кодексінде айқындалады.

      7. Салықтық тексеруді жүргізу тәртібі мен мерзімдерінің ерекшеліктері осы Кодексте айқындалады.

      8. Кеден органдары өз құзыреті шегінде осы Кодекске, Еуразиялық экономикалық одақтың кеден заңнамасына және (немесе) Қазақстан Республикасының кеден заңнамасына сәйкес Еуразиялық экономикалық одақтың кедендік шекарасы арқылы тауарлардың өткізілуiмен байланысты салықтық бақылауды жүзеге асырады, мерзімінде орындалмаған салықтық міндеттеменің орындалуын қамтамасыз ету тәсілдерін және төленуге салықтар бойынша мәжбүрлеп өндіріп алу шараларын қолданады.

      Ескерту. 69-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

70-бап. Салықтық зерттеп-қарау

      1. Салық төлеушінің (салық агентінің) іс жүзінде бар немесе жоқ екенін растау мақсатында салық органы жүзеге асыратын мемлекеттік бақылаудың өзге нысаны салықтық зерттеп-қарау болып табылады.

      Салықтық зерттеп-қарау салық төлеушінің (салық агентінің) тіркеу деректерінде көрсетілген орналасқан жері бойынша жұмыс уақытында жүргізіледі.

      Салықтық зерттеп-қарауды жүргізуге қатысу үшін осы Кодексте айқындалған тәртіппен куәгерлер тартылады.

      2. Салықтық зерттеп-қарауды жүргізу үшін:

      1) салық төлеушіге (салық агентіне) салықтық тексеру жүргізу туралы хабарламаны, нұсқаманы, камералдық бақылау нәтижелері бойынша қорытындыны, салықтық тексерудің алдын ала актісін, салықтық тексеру актісін, мүлікке билік етуді шектеу туралы шешімді және (немесе) билік етуі шектелген мүлік тізімдемесінің актісін табыс етудің мүмкін болмауы;

      2) салық төлеушінің (салық агентінің) орналасқан жерінде болмауы себебіне орай салық органы хабарламасы бар тапсырыс хатпен пошта арқылы жіберген, осы Кодекстің 114-бабы 2-тармағының 2), 3) және 7) тармақшаларында көзделген хабарламаны пошта немесе өзге байланыс ұйымының қайтаруы негіз болып табылады.

      Бұл ретте салық төлеушіге (салық агентіне) қатысты осы тармақшада көзделген негіз бойынша салықтық зерттеп-қарау осындай хатты пошта немесе өзге байланыс ұйымы қайтарған күннен кейін жүргізіледі.

      Осы тармақшаның ережелері осы Кодекстің 115-бабының 3-тармағында көзделген жағдайда қолданылмайды;

      3) осы Кодекстің 367-бабы 1-тармағының 1) тармақшасына сәйкес қосылған құн салығын төлеуші болып табылатын салық төлеушінің тіркеу деректерінде көрсетілген орналасқан жерінде іс жүзінде бар немесе жоқ екенін растау қажеттігі негіз болып табылады.

      Салықтық зерттеп-қарау жүргізу үшін осы тармақшада көзделген негіз осы Кодекстің 213 және 214-баптарында айқындалған тәртіппен салықтық есептілікті ұсынуды тоқтата тұрған салық төлеушілерге, сондай-ақ банкроттық рәсімі қолданылған салық төлеушілерге қатысты қолданылмайды;

      4) осы Кодекстің 114-бабы 2-тармағының 10) тармақшасында көзделген хабарламаны орындамаған салық төлеушінің, сондай-ақ осы Кодекстің 91-бабына сәйкес әрекет етпейтін деп танылған салық төлеушінің іс жүзінде бар немесе жоқ екенін растау қажеттігі негіз болып табылады.

      3. Салықтық зерттеп-қарау нәтижелері бойынша салықтық зерттеп-қарау актісі жасалады, онда:

      жасалған жері, күні мен уақыты;

      актіні жасаған салық органының лауазымды адамының лауазымы, тегі, аты және әкесінің аты (егер ол жеке басты куәландыратын құжатта көрсетілсе);

      салық органының атауы;

      тартылған куәгердің тегі, аты және әкесінің аты (егер ол жеке басты куәландыратын құжатта көрсетілсе), жеке басын куәландыратын құжаттың атауы мен нөмірі, тұрғылықты жерінің мекенжайы;

      салық төлеушінің тегі, аты және әкесінің аты (егер ол жеке басты куәландыратын құжатта көрсетілсе) және (немесе) атауы, оның сәйкестендіру нөмірі;

      салықтық зерттеп-қарау нәтижелері туралы ақпарат көрсетіледі.

      Салық органы салық төлеушiнiң тіркеу деректерінде көрсетілген орналасқан жерiнде оның жоқ екені анықталған салықтық зерттеп-қарау актісін жасаған күннен кейiнгi күннен кешiктiрмей, осындай салық төлеушiнiң сәйкестендiру нөмiрiн атауын немесе тегiн, атын, әкесiнiң атын (егер ол жеке басты куәландыратын құжатта көрсетілсе), салықтық зерттеп-қарау актiсiн жүргiзу күнiн көрсете отырып, ол туралы ақпаратты уәкiлеттi органның интернет-ресурсына орналастырады.

      4. Осы баптың 2-тармағының 3) тармақшасында көрсетілген негіз бойынша жүргізілген салықтық зерттеп-қарау нәтижесінде салық төлеушінің тіркеу деректерінде көрсетілген орналасқан жерінде іс жүзінде жоқ екені анықталған жағдайда, салық органы мұндай салық төлеушіге салық төлеушінің орналасқан жерін (жоқ екенін) растау туралы хабарлама жібереді.

      5. Салық органы осы баптың 4-тармағында көрсетілген хабарламаны жіберген күннен бастап жиырма жұмыс күні ішінде салық төлеуші салық органына өзі келу тәртібімен салық төлеушінің орналасқан жерін растайтын құжаттардың көшірмелерін және түпнұсқасын (салыстырып тексеру үшін) немесе құжаттардың нотариат куәландырған көшірмелерін қоса бере отырып, салықтық зерттеп-қарау кезінде болмау себептері туралы жазбаша түсінік ұсынуға міндетті.

      Мынадай құжаттардың бірі:

      жылжымайтын мүлікке меншік (оны пайдалану) құқығын растайтын құжат;

      орналасқан жері ретінде мәлімделген жылжымайтын мүлік меншік құқығында болатын жеке тұлғаның жазбаша келісімі салық төлеушінің орналасқан жерін растайтын құжат болып табылады.

      Салық төлеушінің орналасқан жерін растайтын құжаттың көшірмесін нотариат куәландыратын және оны салық органына ұсынатын күндер арасындағы мерзім он жұмыс күнінен аспауға тиіс.

      Салық төлеуші осы тармақтың бірінші бөлігінде көрсетілген талапты орындамаған жағдайда, салық органы мынадай әрекеттердің бірін жүзеге асырады:

      1) осы Кодекстің 118-бабы 1-тармағының 6) тармақшасына сәйкес мұндай салық төлеушінің банктік шоттары бойынша шығыс операцияларын тоқтата тұрады;

      2) жазбаша түсінік ұсыну үшін осы тармақта белгіленген мерзімнің соңғы күніне мұндай салық төлеушіде ашылған банктік шоттар болмаған жағдайда, осы Кодекстің 85-бабының 4-тармағында айқындалған тәртіппен қосылған құн салығы бойынша тіркеу есебінен шығаруды жүргізеді.

      6. Осы баптың 5-тармағы төртінші бөлігінің 1) тармақшасында көрсетілген жағдайда, салық төлеуші өзінің банктік шоттары бойынша шығыс операциялары тоқтатыла тұрған күннен бастап бес жұмыс күні ішінде салық органына өзі келу тәртібімен салықтық зерттеп-қарау кезінде орналасқан жерінде болмау себептері туралы жазбаша түсінік ұсынуға міндетті.

      Салық төлеуші осы тармақтың бірінші бөлігінде белгіленген талапты орындамаған жағдайда, салық органы осы Кодекстің 85-бабының 4-тармағында айқындалған тәртіппен мұндай салық төлеушіні қосылған құн салығы бойынша тіркеу есебінен шығаруды жүргізеді.

      Ескерту. 70-бапқа өзгеріс енгізілді - ҚР 24.05.2018 № 156-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

71-бап. Куәгерлердің қатысуы

      1. Салық органдары лауазымды адамдарының мынадай әрекеттер жасауы:

      1) салық органдары лауазымды адамының салықтық мiндеттемені орындау жөнiндегі хабарламаны, касса бойынша шығыс операцияларын тоқтата тұру туралы өкiмді, мүлiкке билік етуді шектеу туралы шешiмді, мүлiк тiзiмдемесiнiң актiсiн, салықтық тексеру жүргiзу туралы хабарламаны, нұсқаманы, салықтық тексеру актiсiн және осы Кодексте көзделген салық органдарының өзге де құжаттарын табыс етуі;

      2) салық төлеушінің (салық агентінің) мүлікке билік етуін шектеу;

      3) салық салу объектiсi және (немесе) салық салуға байланысты объект болып табылатын мүлiкке оның орналасқан жеріне қарамастан, нұсқаманың негiзiнде жүргізілетін зерттеп-қарау;

      4) нұсқаманың негiзiнде салық төлеушiнiң (салық агентінің) мүлкіне (тұрғын үй-жайлардан басқа), оның ішінде осы Кодексте айқындалған тәртіппен арнайы құралдарды (фото-, аудио-, бейнеаппаратураларды) қолдана отырып түгендеу жүргiзу;

      5) салықтық зерттеп-қарау өздерінің талап етуі немесе салық төлеушінің (салық агентінің) талап етуі бойынша куәгерлердің қатысуымен жүзеге асырылуы мүмкін.

      2. Куәгерлер ретінде салық органдары лауазымды адамының және салық төлеушiнің (салық агентінің) әрекеттері нәтижесіне мүдделі емес, саны екі адамнан кем болмайтын кәмелетке толған, әрекетке қабілетті азаматтар тартылуы мүмкін.

      3. Мемлекеттік органдардың лауазымды адамдарының және өзіне қатысты әрекет жүргізіліп жатқан салық төлеушi (салық агенті) жұмыскерлерінің, құрылтайшыларының куәгерлер ретінде қатысуына жол берілмейді.

      4. Куәгерлер әрекеттер жасалған кезде өздері қатысқан, салық органдарының лауазымды адамы жасайтын хаттамада (актіде) тіркелген, салық органдарының лауазымды адамдары мен салық төлеушi (салық агенті) әрекеттерінiң фактісін, мазмұнын және нәтижелерін куәландырады.

      5. Куәгер жасалған әрекеттерге байланысты ескертулер жасауға құқылы. Куәгердің жасаған ескертулері салық органдарының лауазымды адамы жасаған хаттамаға (актіге) енгізілуге жатады.

      6. Салық органдарының лауазымды адамы куәгерлердің қатысуымен жасайтын хаттамада (актіде):

      1) хаттаманы (актіні) жасаған салық органдары лауазымды адамының лауазымы, тегі, аты, әкесінің аты (егер ол жеке басты куәландыратын құжатта көрсетілсе);

      2) салық органының атауы;

      3) әрекет жасалған жер мен күн;

      4) әрекетке қатысқан немесе ол жүргізілген кезде болған әрбір адамның тегі, аты, әкесінің аты (егер ол жеке басты куәландыратын құжатта көрсетілсе), туған күні, тұрғылықты жері, жеке басын куәландыратын құжаттың атауы мен нөмірі;

      5) әрекеттің мазмұны мен оны жүргізудің жүйелілігі;

      6) әрекеттің басталған және аяқталған уақыты;

      7) әрекет жасалған кезде анықталған фактілер мен мән-жайлар көрсетіледі.

      7. Салық органдарының лауазымды адамы әрекет жасауға қатысқан немесе ол жасалған кезде болған барлық адамды хаттамамен (актімен) таныстыруға міндетті. Хаттамамен (актімен) таныстырғаннан кейін салық органдарының лауазымды адамы, сондай-ақ әрекет жасауға қатысқан немесе ол жасалған кезде болған барлық адам хаттамаға (актіге) қол қояды.

      8. Әрекет жасалған кезде орындалған фотографиялық түсірілімдер мен негативтер, бейнежазбалар немесе басқа да материалдар (олар болған жағдайда) хаттамаға (актіге) қоса беріледі.

      9. Салық органдарының лауазымды адамы осы бапта айқындалған тәртіппен жасаған хаттама (акт) осы баптың 1-тармағында көрсетілген әрекеттерді жасау фактісін тіркейді және растайды.

72-бап. Жеке тұлғаның салық салуға жататын кірісін жекелеген жағдайларда, оның ішінде жанама әдіспен айқындау

      1. Жеке тұлғаның салық салуға жататын кірісін жекелеген жағдайларда, жанама әдіспен де айқындау жеке тұлғаның салық декларацияларында көрсетілген мәліметтердің толықтығы мен анықтығын айқындау мақсатында, сондай-ақ жеке табыс салығы бойынша салықтық міндеттеменің туындауына алып келетін уәкілетті органдар мен үшінші тұлғалардың деректері бойынша жеке тұлғаға қатысты салықтық бақылауды жүзеге асыру барысында қолданылады.

      2. Осы Кодексте көзделген салық декларацияларында көрсетілген мәліметтер, сондай-ақ уәкілетті органдар мен үшінші тұлғалардың деректері осы Кодекстің 48-бабында белгіленген салықтық міндеттеме мен талап бойынша талап қоюдың ескіру мерзіміне қарамастан, жеке тұлғаның шығыстарын жүзеге асыруға бағытталған кірістерді растау үшін ескерілуі мүмкін.

      3. Осы Кодексте көзделген салық декларацияларында көрсетілген мынадай:

      1) шет мемлекеттегі, оның ішінде осы Кодекстің 294-бабына 3-тармағына сәйкес айқындалатын жеңілдікті салық салынатын шет мемлекеттегі мүлік туралы;

      2) дебитор және (немесе) кредитор болып табылатын жеке немесе заңды тұлға шет мемлекетте, оның ішінде осы Кодекстің 294-бабының сәйкес айқындалатын жеңілдікті салық салынатын шет мемлекетте орналасқан және (немесе) тіркелген жағдайда, басқа тұлғалардың жеке тұлға алдындағы берешегі (дебиторлық берешегі) және (немесе) жеке тұлғаның басқа тұлғалар алдындағы берешегі (кредиторлық берешегі) туралы мәліметтер шет мемлекеттің құзыретті органы шет мемлекеттің заңнамасына сәйкес берген растау құжаттары болғанда ғана жеке тұлғаның шығыстарын жүзеге асыруға бағытталған кірістерді растау үшін ескерілуі мүмкін.

      4. Жеке тұлғаның салық салуға жататын кірісін жекелеген жағдайларда, жанама әдіспен де айқындау мақсатында салық органдары уәкілетті органдардан, екінші деңгейдегі банктерден және банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдардан, үшінші тұлғалардан, шет мемлекеттердің құзыретті органдарынан және басқа да ақпарат көздерінен алынған мәліметтерді пайдаланады.

      5. Осы баптың күші дара кәсіпкер, жеке практикамен айналысатын адам ретінде тіркеу есебінде тұрған жеке тұлғаға қатысты олардың осындай қызметті жүзеге асыруынан түскен кірістерді айқындау бөлігінде қолданылмайды.

      6. Егер жеке тұлғаның салық декларацияларында көрсетілген кірістері оның шығыстарына, оның ішінде мүлікті сатып алуға жұмсалған шығыстарына сәйкес келмеген жағдайда, салық органдары жеке тұлғаларға салықтық бақылауды жүзеге асыру барысында жеке тұлғаның кірісін айқындаудың мынадай жанама әдіс түрлерін қолдануға құқылы:

      1) активтердің құн өсімі әдісі салықтық бақылаумен қамтылған кезеңде жеке тұлғада мемлекеттік немесе өзге де тіркеуге жататын мүлікті, сондай-ақ ол бойынша құқықтар және (немесе) мәмілелер мемлекеттік немесе өзге де тіркеуге жататын мүлікті сатып алуға жұмсалатын шығыстар болған жағдайда пайдаланылады.

      Бұл әдіс осы тармақшада көрсетілген мүліктің белгілі бір кезеңдегі өсім құнын салық декларацияларында көрсетілген кірістермен салыстыру жолымен қолданылады;

      2) шығындарды есепке алу әдісі салықтық бақылаумен қамтылған кезеңде жеке тұлғада осы тармақтың 1) тармақшасында көрсетілмеген шығыстар болған жағдайда пайдаланылады.

      Бұл әдіс жеке тұлғаның осы тармақтың 1) тармақшасында көрсетілмеген шығыстарын салық декларацияларында көрсетілген кірістермен салыстыру жолымен қолданылады;

      3) банктік шоттардағы қаражаттың қозғалысын есепке алу әдісі салықтық бақылаумен қамтылған кезеңде жеке тұлғада екінші деңгейдегі банктердегі және банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдардағы шоттарда жеке тұлғаның ақша жинақтары өзгерген жағдайда пайдаланылады.

      Бұл әдіс екінші деңгейдегі банктердегі және банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдардағы шоттарда жеке тұлғаның ақша жинақтарының өзгеруін салық декларацияларында көрсетілген кірістермен салыстыру жолымен қолданылады.

      7. Салықтық бақылауды жүзеге асыру кезінде салық органдары қажет болған жағдайда осы бапта айқындалған әдістер жиынтығын пайдалануы мүмкін.

      8. Осы бапта айқындалған әдістер қолданылған кезде салықтық бақылауды жүзеге асыру барысында жеке тұлғаның міндеттемелері ескеріледі.

      9. Осы бапта көрсетілген әдістермен жеке тұлғаның кірістерін айқындау тәртібін уәкілетті орган айқындайды.

      Ескерту. 72-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

73-бап. Салық төлеушілерге жәрдемдесу

      1. Салық органдары салық төлеушілерге (салық агенттеріне):

      1) Қазақстан Республикасының салық заңнамасын түсіндіру;

      2) салықтық міндеттемені орындау бойынша бюджетпен есеп айырысуларды жүзеге асыру тәртібі туралы мәліметтерді ұсыну;

      3) салықтарды және бюджетке төленетін төлемдерді төлеу бойынша электрондық төлем құжатын қалыптастыра отырып, электрондық нысанда салықтық есептілікті, осы Кодексте белгіленген өзге де есептілікті ұсыну үшін бағдарламалық қамтылымды беру;

      4) жеке тұлғалардың көлік құралдары салығы, жер салығы және мүлік салығы бойынша салықтық міндеттемелерінің бар екендігі туралы мәліметтерді ұсыну;

      5) салық органдарының интернет-ресурстарының жұмыс істеуін қамтамасыз ету;

      6) салық органдарының ұтқыр топтарының уәкілетті орган айқындаған тәртіппен жеке тұлғалардың декларацияларын қабылдауы жолымен жәрдемдеседі.

      7) салық мәдениетін арттыруға бағытталған іс-шаралар өткізу;

      8) Қазақстан Республикасының салық заңнамасын бұзушылықтардың жасалуына ықпал ететін себептер мен жағдайларды жою жөніндегі іс-шараларды өткізу;

      9) сервистік бағдарламалық өнімдер арқылы, оның ішінде басшыға және (немесе) бюджетпен есеп айырысулар бойынша жауапты жұмыскерге ақпараттық хабарлар жіберу жолымен жәрдемдеседі.

      Осы тармақшаның ережелері ірі кәсіпкерлік субъектілеріне қолданылмайды.

      2. Қазақстан Республикасының салық заңнамасын насихаттау салық төлеушілердің (салық агенттерінің) салық мәселелері бойынша хабардар болуын арттыру, оның ішінде Қазақстан Республикасы салық заңнамасының ережелерін және оған енгізілген өзгерістер мен толықтыруларды, сондай-ақ салықтық міндеттемені орындауға байланысты мәселелер бойынша ақпаратты олардың назарына жеткізу жолымен хабардар болуын арттыру мақсатын көздейді.

      Салық органдары Қазақстан Республикасының салық заңнамасын насихаттауды семинарлар, отырыстар, салық төлеушілермен (салық агенттерімен) кездесулер өткізу, бұқаралық ақпарат құралдарын, ақпараттық стендтерді, буклеттерді және өзге де баспа материалдарын, сондай-ақ бейне-, аудио- және ақпарат тарату үшін қолданылатын басқа да техникалық құралдарды, телефон және ұялы байланыс құралдарын пайдалана отырып ақпаратты орналастыру жолымен жүзеге асырады.

      3. Салық органдары салық төлеушілерге (салық агенттеріне) төлем құжатын толтыру тәртібі туралы, төлем құжатын толтыруға қажетті деректемелер туралы мәліметтерді қоса алғанда, салықтық міндеттемені орындау бойынша бюджетпен есеп айырысуларды жүзеге асыру тәртібі туралы мәліметтерді ұсынады.

      4. Бағдарламалық қамтылым оны орнату жөніндегі нұсқаулық материалымен қоса беріледі, бұл салықтарды және бюджетке төленетін төлемдерді төлеуге арналған электрондық төлем құжатын қалыптастыруға мүмкіндік береді.

      5. Салық органдары жеке тұлғаларға салық органдарының жеке тұлғалардың мүлік салығы, жер салығы және көлік құралы салығы бойынша есептеген салықтық міндеттемелерінің сомалары және (немесе) салықтық берешектің бар сомасы туралы мәліметтерді:

      1) салық органдарының интернет-ресурстарына орналастыру;

      2) коммуналдық көрсетілетін қызметтерді беруші есеп айырысулар үшін қолданатын құжаттарда көрсету;

      3) салық төлеушінің электрондық поштасының мекенжайларына жіберу;

      4) салық төлеуші ұсынған ұялы телефондардың нөмірлеріне қысқа мәтіндік хабар жіберу;

      5) салықтық мобильдік қосымша арқылы жіберу жолымен ұсынады.

      Осы көрсетілетін қызметтерді алу үшін салық төлеуші тұрғылықты жеріндегі салық органына жазбаша нысанда электрондық поштасының мекенжайын, ұялы телефондарының нөмірлерін береді.

      6. Салық органдары салық төлеушілердің (салық агенттерінің) интернет-ресурстар арқылы тегін негізде ақпарат алуына көмек көрсетеді.

      Ескерту. 73-бапқа өзгеріс енгізілді – ҚР 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

9-тарау. САЛЫҚ ТӨЛЕУШІНІ САЛЫҚ ОРГАНДАРЫНДА ТІРКЕУ

74-бап. Жалпы ережелер

      1. Уәкілетті орган салық төлеушілердің мемлекеттiк дерекқорын қалыптастыру жолымен салық төлеушілердi есепке алуды жүргізеді.

      2. Салық төлеушілердің мемлекеттiк дерекқоры салық төлеушілерді есепке алуды жүзеге асыруға арналған ақпараттық жүйе болып табылады.

      3. Салық төлеушілердің мемлекеттiк дерекқорын қалыптастыру:

      1) жеке тұлғаны, заңды тұлғаны, заңды тұлғаның құрылымдық бөлімшесін салық органдарында салық төлеуші ретінде тіркеу;

      2) салық төлеушіні:

      дара кәсіпкер және жеке практикамен айналысатын адам ретінде;

      қосылған құн салығы бойынша;

      жекелеген қызмет түрлерін жүзеге асыратын салық төлеушi ретінде тіркеу есебіне алу болып табылады.

      4. Жеке тұлғаны, заңды тұлғаны, заңды тұлғаның құрылымдық бөлімшелерін салық төлеуші ретінде тіркеу:

      1) аталған тұлғалар туралы мәліметтерді салық төлеушілердің мемлекеттiк дерекқорына енгізуді;

      2) салық төлеушілердің мемлекеттiк дерекқорындағы тіркеу деректерін өзгертуді және (немесе) толықтыруды;

      3) салық төлеушілердің мемлекеттiк дерекқорынан салық төлеуші туралы мәліметтерді алып тастауды қамтиды.

      5. Салық төлеушіні тіркеу есебі салық төлеушіні осы баптың 3-тармағының 2) тармақшасында көрсетілген тіркеу есебіне қоюды, салық төлеушінің тіркеу деректеріне өзгерістер және (немесе) толықтырулар енгізуді, салық төлеушіні тиісті тіркеу есебінен шығаруды қамтиды.

      6. Салық органдарына:

      1) уәкілетті мемлекеттік органдар;

      2) осы Кодекстің 24-бабының 1) және 7) тармақшаларына сәйкес екінші деңгейдегі банктер немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдар;

      3) салық төлеуші ұсынған немесе мәлімдеген салық төлеуші туралы мәліметтер салық төлеушінің тіркеу деректері болып табылады.

      7. Осы Кодекстің мақсаттары үшін:

      1) Қазақстан Республикасының халықтың көші-қоны саласындағы заңнамасына сәйкес азаматты тіркеу орны – жеке тұлғаның тұрғылықты жері;

      2) Қазақстан Республикасының халықтың көші-қоны саласындағы заңнамасына сәйкес азаматты Қазақстан Республикасындағы соңғы тіркеу орны – Қазақстан Республикасынан тысқары жерде тұратын, Қазақстан Республикасында тіркеу орны жоқ Қазақстан Республикасы азаматының тұрғылықты жері;

      3) салық органында дара кәсіпкер және жеке практикамен айналысатын адам ретінде тіркеу есебіне қою кезінде мәлімделген, дара кәсіпкер және жеке практикамен айналысатын адам қызметін басымдықпен жүзеге асыратын орын – дара кәсіпкердің және жеке практикамен айналысатын адамның орналасқан жері;

      4) Бизнес-сәйкестендіру нөмірлерінің ұлттық тізіліміне енгізілген, резидент-заңды тұлғаның, оның құрылымдық бөлiмшесiнiң, бейрезидент-заңды тұлғаның құрылымдық бөлiмшесiнiң тұрақты жұмыс iстейтiн органының орналасқан жерi – оның орналасқан жерi;

      5) салық органында салық төлеуші ретінде тіркеу кезінде мәлімделген, қызметін Қазақстан Республикасында жүзеге асыратын орын – филиал, өкілдік ашпай, қызметін тұрақты мекеме арқылы жүзеге асыратын бейрезидент-заңды тұлғаның орналасқан жері;

      6) директорлар кеңесінің жиналысында айқындалған немесе осыған ұқсас басқару органы айқындаған, салық органында салық төлеуші ретінде тіркеу кезінде мәлімделген және басқару органының тиісті хаттамасында көрсетілген нақты басқару органының Қазақстан Республикасында орналасқан жері – тиімді басқару орны Қазақстан Республикасында болатын шет мемлекеттің заңнамасына сәйкес құрылған заңды тұлғаның орналасқан жері;

      7) Қазақстан Республикасының халықтың көші-қоны саласындағы заңнамасына сәйкес айқындалған, шетелдіктің немесе азаматтығы жоқ адамның уақытша болатын жері шетелдіктің немесе азаматтығы жоқ адамның болатын жері деп танылады.

      Бұл ретте осы Кодекстің 658-бабына сәйкес салық төлеу бойынша салықтық міндеттеме туындайтын, Қазақстан Республикасына келмейтін шетелдік немесе азаматтығы жоқ адам үшін осындай шетелдікке немесе азаматтығы жоқ адамға Қазақстан Республикасындағы көздерден кірістер төлейтін тұлғаның тұрғылықты жері оның болатын жері деп танылады.

      Ескерту. 74-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

1-параграф. Салық төлеушi ретiнде тiркеу

75-бап. Жеке, заңды тұлғалар, заңды тұлғаның құрылымдық бөлімшесі туралы мәліметтерді салық төлеушілердің мемлекеттiк дерекқорына енгізу

      1. Егер осы Кодекстің 76-бабының 12-тармағында өзгеше белгіленбесе, салық органы мәліметтерді салық төлеушілердің мемлекеттiк дерекқорына енгізуді сәйкестендіру нөмірлерінің ұлттық тізілімдерінің мәліметтері негізінде жеке, заңды тұлғаларға, заңды тұлғаның құрылымдық бөлімшесіне сәйкестендіру нөмірі берілгеннен кейін жүзеге асырады.

      2. Салық органдары салық төлеушілердің мемлекеттiк дерекқорына:

      1) жеке тұлға, оның ішінде шетелдік немесе азаматтығы жоқ адам туралы мәліметтерді – тұрғылықты немесе болатын жері бойынша;

      2) резидент-заңды тұлға және оның құрылымдық бөлімшесі, бейрезидент-заңды тұлғаның құрылымдық бөлімшесі, тиімді басқару орны (нақты басқару органының орналасқан жері) Қазақстан Республикасында болатын, шет мемлекеттің заңнамасына сәйкес құрылған заңды тұлға туралы мәліметтерді – орналасқан жері бойынша;

      3) Қазақстан Республикасында филиал, өкілдік ашпай, қызметін тұрақты мекеме арқылы жүзеге асыратын бейрезидент-заңды тұлға мәліметтерді – тұрақты мекемесінің орналасқан жері бойынша;

      4) осы Кодекстiң 650-бабының 8-тармағына сәйкес салық агентi болып табылатын немесе осы Кодекстің 650-бабының 11-тармағына сәйкес табыс салығын есептейтін, осы Кодекстің 650-бабы 1-тармағының 3), 4) және 5) тармақшаларында көрсетілген акцияларды, қатысу үлестерiн сатып алатын (өткізетін) бейрезидент-заңды тұлға туралы мәліметтерді – осы Кодекстiң 650-бабы 1-тармағының 3), 4) және 5) тармақшаларында көрсетiлген, жер қойнауын пайдаланушы болып табылатын заңды тұлғаның орналасқан жерi бойынша енгізуді жүзеге асырады. Осы тармақшаның ережелері, егер осы Кодекстің 650-бабының 8-тармағына сәйкес салық агенті болып табылатын немесе осы Кодекстің 650-бабының 11-тармағына сәйкес табыс салығын есептейтін бейрезидент-заңды тұлға қызметін Қазақстан Республикасында салық төлеуші ретінде салық органдарында тіркелген тұрақты мекеме арқылы жүзеге асыратын болса, қолданылмайды.

      Егер осындай бейрезидент-заңды тұлға бағалы қағаздарды, активтер құнының 50 және одан да көп пайызын жер қойнауын пайдаланушылар болып табылатын екі және одан да көп тұлғалардың мүлкі құрайтын заңды тұлғадағы қатысу үлесін сатып алған (өткізген) жағдайда, онда салық төлеушілердің мемлекеттік дерекқорына бейрезидент туралы мәліметтерді енгізуді уәкілетті органның орналасқан жеріндегі салық органы жүзеге асырады;

      5) осы Кодекстің 645-бабы 9-тармағының 8) тармақшасында, 654-бабының 7) тармақшасында белгіленген шарттар орындалмаған жағдайда, бағалы қағаздарды, қатысу үлестерін сатып алатын бейрезидент-заңды тұлға туралы мәліметтерді – бағалы қағаздары немесе қатысу үлестері сатып алынатын заңды тұлғаның орналасқан жері бойынша;

      6) осы Кодекстің 650-бабының 8-тармағына сәйкес салық агенті болып табылатын немесе осы Кодекстің 650-бабының 11-тармағына сәйкес табыс салығын есептейтін, осы тармақтың 4) тармақшасында көрсетілген мүлікті қоспағанда, Қазақстан Республикасында мүлік сатып алатын (өткізетін) бейрезидент-заңды тұлға туралы мәліметтерді – мүліктің орналасқан жері бойынша енгізуді жүзеге асырады. Осы тармақшаның ережелері, егер осы Кодекстің 650-бабының 8-тармағына сәйкес салық агенті болып табылатын немесе осы Кодекстің 650-бабының 11-тармағына сәйкес табыс салығын есептейтін бейрезидент-заңды тұлға Қазақстан Республикасында қызметін салық органдарында салық төлеуші ретінде тіркелген тұрақты мекеме арқылы жүзеге асыратын болса, қолданылмайды;

      7) Қазақстан Республикасында аккредиттелген, шет мемлекеттің дипломатиялық және оған теңестiрiлген өкiлдiгі туралы мәліметтерді – дипломатиялық және оған теңестiрiлген өкiлдiктің орналасқан жері бойынша;

      8) қызметін осы Кодекстің 220-бабының 3-тармағына сәйкес бейрезиденттiң тұрақты мекемесi ретінде қаралатын тәуелді агент арқылы жүзеге асыратын бейрезидент-заңды тұлға туралы мәліметтерді – тәуелді агенттің орналасқан (тұрғылықты, болатын) жері бойынша;

      9) қызметін осы Кодекстің 220-бабының 1-тармағына сәйкес бейрезиденттің тұрақты мекемесі ретінде қаралатын сақтандыру ұйымы немесе сақтандыру брокері арқылы жүзеге асыратын бейрезидент-заңды тұлға туралы мәліметтерді – сақтандыру ұйымының немесе сақтандыру брокерінің орналасқан жері бойынша;

      10) қызметін осы Кодекстің 220-бабының 1-тармағына сәйкес бейрезиденттің тұрақты мекемесі ретінде қаралатын бірлескен қызмет туралы шарт шеңберінде жүзеге асыратын бейрезидент-заңды тұлға туралы мәліметтерді – бірлескен қызмет туралы шартқа қатысушы-резиденттің орналасқан (тұрғылықты, болатын) жері бойынша;

      11) резидент-екінші деңгейдегі банктерде ағымдағы шоттар ашатын бейрезидент-заңды тұлға туралы мәліметтерді – осындай резидент-банктің орналасқан жері бойынша енгізуді жүзеге асырады.

      3. Салық органдары салық төлеушілердің мемлекеттік дерекқорына мәліметтерді енгізуді сәйкестендіру нөмірлерінің ұлттық тізілімдерінің мәліметтерін алған күннен бастап үш жұмыс күні ішінде жүзеге асырады.

      Салық төлеушілердің мемлекеттік дерекқорына осы Кодекстің 650-бабы 1-тармағының 3), 4) және 5) тармақшаларында көрсетілген, жер қойнауын пайдаланушы болып табылатын заңды тұлға туралы мәліметтерді енгізуді оның орналасқан жеріндегі салық органы уәкілетті органнан бейрезиденттің осы Кодекстің 650-бабы 1-тармағының 3), 4) және 5) тармақшаларында көрсетілген акцияларды, қатысу үлестерін сатып алғаны туралы мәліметтерді алған күннен бастап үш жұмыс күні ішінде жүзеге асырады.

      Ескерту. 75-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

75-1-бап. Салық төлеушінің паспорты

      1. Салық төлеушінің паспортын қоғамдық тамақтандыру және сауда салаларында қызметін жүзеге асыратын салық төлеушілер тікелей бақылау-касса машиналары тұрған және халыққа хабар беру үшін жалпыға бірдей қолжетімді орындарда орналастырады.

      2. Салық төлеушінің паспортында мынадай мәліметтер қамтылады:

      1) сәйкестендіру нөмірі;

      2) дара кәсіпкердің, заңды тұлғаның атауы;

      3) дара кәсіпкердің, заңды тұлға басшысының тегі, аты, әкесінің аты (егер ол жеке басты куәландыратын құжатта көрсетілсе);

      4) салық төлеушінің мәртебесі – әрекет ететін, әрекет етпейтін, салықтық есептілікті ұсынуды тоқтатқан;

      5) тiркеу есебiне қойылған күн, тiркеу есебiнен шығарылған күн;

      6) бақылау-касса машинасының салық органындағы тіркеу нөмірі, бақылау-касса машинасын пайдалану орны;

      7) алкоголь өнімін өндіру аумағында оны сақтау және бөлшек саудада өткізу жөніндегі қызметті қоспағанда, алкоголь өнімін сақтауға және бөлшек саудада өткізуге арналған лицензияның болуы немесе болмауы.

      3. Салық төлеуші паспортының мәліметтерін салық органы айына бір рет есепті айдан кейiнгi екінші айдың 15-інен кешiктiрілмейтін мерзімде қалыптастырады және ол уәкілетті органның сайтында жариялануға жатады.

      Ескерту. 75-1-баппен толықтырылды – ҚР 20.12.2021 № 85-VII (01.03.2022 бастап қолданысқа енгізіледі) Заңымен.

76-бап. Бейрезидентті салық төлеушi ретінде тiркеу ерекшеліктері

      1. Филиал, өкілдік ашпай, қызметін тұрақты мекеме арқылы жүзеге асыратын бейрезидент-заңды тұлға осы Кодекстің 220-бабының ережелерін ескере отырып, салық төлеуші ретінде тіркелу үшін қызметін Қазақстан Республикасында тұрақты мекеме арқылы жүзеге асыра бастаған күннен бастап күнтізбелік отыз күн ішінде тұрақты мекеменің орналасқан жеріндегі салық органына мынадай:

      1) құрылтай құжаттарының;

      2) мемлекеттік тіркеу нөмірін (немесе оның аналогын) көрсете отырып, бейрезиденттің инкорпорация еліндегі мемлекеттік тіркелуін растайтын;

      3) осындай құжат болған кезде салықтық тіркеу нөмірін (немесе оның аналогын) көрсете отырып, бейрезиденттің инкорпорация еліндегі салықтық тіркелуін растайтын;

      4) бенефициарлық меншік иесі туралы мәліметтер қамтылатын құжаттардың нотариат куәландырған көшірмелерін қоса бере отырып, тіркеу есебіне қою туралы салықтық өтінішті беруге міндетті.

      2. Тиімді басқару орны (нақты басқару органының орналасқан жері) Қазақстан Республикасында болатын, шет мемлекеттің заңнамасына сәйкес құрылған заңды тұлға Қазақстан Республикасын тиімді басқару орны (нақты басқару органының орналасқан жері) деп тану туралы шешім қабылданған күннен бастап күнтізбелік отыз күн ішінде орналасқан жеріндегі салық органына мынадай:

      1) құрылтай құжаттарының;

      2) мемлекеттік тіркеу нөмірін (немесе оның аналогын) көрсете отырып, бейрезиденттің инкорпорация еліндегі мемлекеттік тіркелуін растайтын;

      3) осындай құжат болған кезде салықтық тіркеу нөмірін (немесе оның аналогын) көрсете отырып, бейрезиденттің ол болған кезде инкорпорация елiндегi немесе резиденттік еліндегі салықтық тіркелуін растайтын құжаттардың;

      4) директорлар кеңесі жиналысының немесе осыған ұқсас басқару органының хаттамасының;

      5) бенефициарлық меншік иесі туралы мәліметтер қамтылатын құжаттардың нотариат куәландырған көшірмелерін қоса бере отырып, салық төлеуші ретінде тіркеу есебіне қою туралы салықтық өтінішті беруге міндетті.

      3. Тиімді басқару орны (нақты басқару органының орналасқан жері) Қазақстан Республикасында болатын, шет мемлекеттің заңнамасына сәйкес құрылған заңды тұлға орналасқан жері бойынша есепке қою туралы салықтық өтінішті ұсынған және оның Қазақстан Республикасында филиал (өкілдік) ашпай, тұрақты мекемесі бар болған жағдайда, мұндай тұрақты мекеме осы Кодекстің 63-бабында айқындалған тәртіппен осы заңды тұлғаға өзінің құқықтары мен міндеттерін беруге міндетті.

      Заңды тұлға тиімді басқару орнын (нақты басқару органының орналасқан жерін) Қазақстан Республикасына көшіру туралы шешім қабылдаған және оның Қазақстан Республикасында тұрақты мекеме ретінде тіркелген филиалы (өкілдігі) бар болған жағдайда, мұндай филиалдың (өкілдіктің) тіркеу деректері осы Кодекстің 77-бабында айқындалған тәртіппен өзгертілуге жатады.

      4. Осы Кодекстің 650-бабының 8-тармағына сәйкес салық агенті болып табылатын немесе осы Кодекстің 650-бабының 11-тармағына сәйкес табыс салығын есептейтін, Қазақстан Республикасында мүлікті сатып алатын (өткізетін) бейрезидент-заңды тұлға мүлік сатып алғанға (өткізгенге) дейін салық төлеуші ретінде тіркелу үшін мүліктің орналасқан жеріндегі салық органына мынадай:

      1) бейрезидент-заңды тұлғаның құрылтай құжаттарының;

      2) бейрезидент-заңды тұлға үшін мемлекеттік тіркеу нөмірін (немесе оның аналогын) көрсете отырып, бейрезиденттің инкорпорация еліндегі мемлекеттік тіркелуін растайтын;

      3) осындай құжат болған кезде салықтық тіркеу нөмірін (немесе оның аналогын) көрсете отырып, бейрезиденттің инкорпорация еліндегі салықтық тіркелуін растайтын құжаттардың нотариат куәландырған көшірмелерін қоса бере отырып, тіркеу есебіне қою туралы салықтық өтінішті ұсынуға міндетті.

      5. Қызметі осы Кодекстің 220-бабының 1 және 3-тармақтарына сәйкес бейрезиденттің тұрақты мекемесі ретінде қаралатын сақтандыру ұйымы (сақтандыру брокері) немесе тәуелді агент, осындай бейрезидентті салық төлеуші ретінде тіркеу үшін осы Кодекстің 220-бабының 10-тармағына сәйкес айқындалған, қызметті жүзеге асыру басталған күннен бастап күнтізбелік отыз күн ішінде орналасқан жеріндегі салық органына мынадай:

      1) бейрезиденттің атынан кәсіпкерлік қызметті жүзеге асыруға, келісімшарттарға қол қоюға өкілеттіктер беруге немесе өзге мақсаттарға арналған шарттың (келісімнің, келісімшарттың немесе өзге де құжаттың) бар болған жағдайда;

      2) өзі тұрақты мекемесі болып табылатын бейрезидент-заңды тұлғаның құрылтай құжаттарының;

      3) бейрезидент-заңды тұлға үшін мемлекеттік тіркеу нөмірін (немесе оның аналогын) көрсете отырып, өзі тұрақты мекемесі болып табылатын бейрезиденттiң инкорпорация еліндегі мемлекеттік тіркелуін растайтын құжаттың;

      4) бейрезидентте болған кезінде салықтық тіркеу нөмірін (немесе оның аналогын) көрсете отырып, өзі тұрақты мекемесі болып табылатын бейрезиденттің инкорпорация еліндегі салықтық тіркелуін растайтын құжаттың;

      5) бенефициарлық меншік иесі туралы мәліметтер қамтылатын құжаттың нотариат куәландырған көшірмелерін қоса бере отырып, тіркеу есебіне қою туралы салықтық өтінішті ұсынуға міндетті.

      6. Қызметі тұрақты мекеме құруға алып келетін резидентпен жасасылған бірлескен қызмет туралы шартқа қатысушы – бейрезидент-заңды тұлға салық төлеуші ретінде тіркелу үшін осы Кодекстің 220-бабының 10-тармағына сәйкес айқындалған, қызметті жүзеге асыру басталған күннен бастап күнтізбелік отыз күн ішінде бірлескен қызмет туралы шартқа қатысушы – резиденттің орналасқан (тұрғылықты, болатын) жеріндегі салық органына мынадай:

      1) бірлескен қызмет туралы шарттың;

      2) бейрезидент-заңды тұлғаның құрылтай құжаттарының;

      3) мемлекеттік тіркеу нөмірін (немесе оның аналогын) көрсете отырып, бейрезиденттің инкорпорация еліндегі мемлекеттік тіркелуін растайтын құжаттың;

      4) ол болған кезде салықтық тіркеу нөмірін (немесе оның аналогын) көрсете отырып, бейрезиденттің инкорпорация еліндегі салықтық тіркелуін растайтын құжаттың;

      5) бенефициарлық меншік иесі туралы мәліметтер қамтылатын құжаттың нотариат куәландырған көшірмелерін қоса бере отырып, тіркеу есебіне қою туралы салықтық өтінішті ұсынуға міндетті.

      7. Резидент-банктерде ағымдағы шоттар ашатын бейрезидент-заңды тұлға шот ашқанға дейін салық төлеуші ретінде тіркелуге міндетті. Салық төлеуші ретінде тіркелу үшін осындай бейрезидент банктің орналасқан жеріндегі салық органына осы баптың 2-тармағында белгіленген құжаттардың нотариат куәландырған көшірмелерін қоса бере отырып, тіркеу есебіне қою туралы салықтық өтінішті ұсынады.

      8. Алып тасталды – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.
      9. Алып тасталды – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.
      10. Алып тасталды – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.
      11. Алып тасталды – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

      12. Осы Кодекстің 75-бабы 2-тармағының 4) тармақшасында аталған бейрезидент-заңды тұлға Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес жер қойнауын пайдалану саласындағы құзыреті шегінде мемлекеттік реттеуді жүзеге асыратын уәкілетті мемлекеттік және жергілікті атқарушы органдардың осы Кодекстің 650-бабы 1-тармағының 3), 4) және 5) тармақшаларында көрсетілген акцияларды, қатысу үлестерін бейрезидент-заңды тұлғаның сатып алуы туралы мәліметтері немесе осы баптың 4-тармағында белгiленген құжаттардың нотариат куәландырған көшiрмелерiн қоса бере отырып, осындай бейрезидент ұсынған тiркеу есебiне қою туралы салықтық өтiнiш негізінде салық төлеуші ретінде тіркелуге жатады.

      13. Осы Кодекстің 75-бабы 2-тармағының 5) тармақшасында аталған бейрезидент-заңды тұлға салық төлеуші ретінде тіркелу үшін осы Кодекстің 645-бабы 9-тармағының 8) тармақшасында көрсетілген эмитент-заңды тұлғаның немесе резидент-заңды тұлғаның орналасқан жеріндегі салық органына осы баптың 4-тармағында белгіленген құжаттардың нотариат куәландырған көшірмелерін қоса бере отырып, тіркеу есебіне қою туралы салықтық өтінішті ұсынуға міндетті.

      14. Қазақстан Республикасында аккредиттелген, шет мемлекеттің дипломатиялық және оған теңестірілген өкілдігі, шет мемлекеттің консулдық мекемесі салық төлеуші ретінде тіркелуге жатады. Салық төлеуші ретінде тіркелу үшін мұндай өкілдік немесе мекеме өзінің орналасқан жеріндегі салық органына Қазақстан Республикасында аккредиттелгенін растайтын құжаттың нотариат куәландырған көшірмесін қоса бере отырып, тіркеу есебіне қою туралы салықтық өтінішті ұсынады.

      15. Осы баптың 1, 2, 3, 4, 5, 6, 7, 12, 13 және 14-тармақтарында көрсетілген тұлғаларға сәйкестендіру нөмірі мен тіркеу куәлігін қалыптастыру мақсатында салық органы тіркеу есебіне қою туралы салықтық өтініш немесе уәкілетті мемлекеттік органдардың мәліметтері алынған күннен бастап бір жұмыс күні ішінде тіркеуші органға электрондық хабарлама жібереді.

      16. Тіркеуші орган салық органдарының электрондық хабарламасы алынған күннен бастап бір жұмыс күнінен кешіктірмей, салық органдарына осы баптың 1, 2, 3, 4, 5, 6, 7, 12, 13 және 14-тармақтарында көрсетілген бейрезиденттерге сәйкестендіру нөмірінің берілгені туралы электрондық хабарлама жібереді.

      17. Осы баптың 1, 2, 3, 4, 5, 6, 7, 12, 13 және 14-тармақтарында аталған бейрезиденттерді салық төлеушілер ретінде тіркеуді салық органы осы Кодекстің 75-бабының 3-тармағында белгіленген мерзімде уәкілетті орган бекіткен нысан бойынша тіркеу куәлігін бере отырып жүзеге асырады.

      18. Осы Кодекстің 75-бабы 2-тармағының 4) тармақшасында аталған, Қазақстан Республикасында жер қойнауын пайдаланумен байланысты бағалы қағаздарды, қатысу үлестерін сатып алған бейрезидент-заңды тұлғаның тіркеу куәлігі осы Кодекстің 650-бабы 1-тармағының 2) – 4) тармақшаларында көрсетілген, Қазақстан Республикасында жер қойнауын пайдалану құқығына ие резиденттің немесе консорциумның орналасқан жеріндегі салық органында бейрезидент-заңды тұлға оны талап еткенге дейін сақталады.

      19. Осы баптың 1, 2, 3, 4, 5, 6, 7, 12, 13 және 14-тармақтарында көрсетілген, сәйкестендіру нөмірлері бар бейрезиденттерге қатысты уәкілетті мемлекеттік органнан мәліметтер, тіркеу есебіне қою туралы салықтық өтініш алынған жағдайда, салық органының сәйкестендіру нөмірі мен тіркеу куәлігін қалыптастыру мақсатында тіркеуші органға электрондық хабарлама жіберуі жүргізілмейді. Бұл ретте осы Кодекстің 75-бабы 2-тармағының 8) тармақшасында көрсетілген тұлғаларды тіркеу есебіне қою олардың тәуелді агенттерінің тұрған жері бойынша жүзеге асырылады.

      Ескерту. 76-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI (01.07.2019 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңдарымен.

77-бап. Салық төлеушiлердің мемлекеттік дерекқорындағы тiркеу деректерін өзгерту және толықтыру

      1. Салық органдары салық төлеуші ретінде тіркеу кезінде ұсынылған, мыналардың:

      1) жеке тұлғаның тіркеу деректеріне – Жеке сәйкестендіру нөмірлерінің ұлттық тізілімінің мәліметтері негізінде;

      2) резидент-заңды тұлғаның және оның құрылымдық бөлімшесінің, бейрезидент-заңды тұлғаның құрылымдық бөлімшесінің тіркеу деректеріне – Бизнес-сәйкестендіру нөмірлерінің ұлттық тізілімінің мәліметтері немесе тиімді басқару орны (нақты басқару органының орналасқан жері) Қазақстан Республикасында болатын шет мемлекеттің заңнамасына сәйкес құрылған заңды тұлға ретінде тіркеу есебіне қою туралы салықтық өтініштің негізінде;

      3) Қазақстан Республикасында қызметін филиал, өкілдік ашпай, тұрақты мекеме арқылы жүзеге асыратын бейрезидент-заңды тұлғаның тіркеу деректеріне – тіркеу есебіне қою туралы салықтық өтініш негізінде;

      4) осы Кодекстің 650-бабы 1-тармағының 3), 4) және 5) тармақшаларында көрсетілген, Қазақстан Республикасында жер қойнауын пайдалану құқығына ие тұлғаның орналасқан жері өзгерген кезде, осы Кодекстің 650-бабының 8-тармағына сәйкес салық агенті болып табылатын бейрезидент-заңды тұлғаның тіркеу деректеріне – осындай бейрезидентті салық төлеуші ретінде тіркеу есебіне қою туралы салықтық өтініштің немесе Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес жер қойнауын пайдалану саласындағы құзыреті шегінде мемлекеттік реттеуді жүзеге асыратын уәкілетті мемлекеттік және жергілікті атқарушы органдардың осы Кодекстің 650-бабы 1-тармағының 3), 4) және 5) тармақшаларында көрсетілген акцияларды, қатысу үлестерін бейрезидент-заңды тұлғаның сатып алуы туралы мәліметтері негізінде;

      5) резидент-заңды тұлғаның орналасқан жері өзгерген кезде 75-баптың 2-тармағының 5) тармақшасында аталған бейрезидент-заңды тұлғаның тіркеу деректеріне – Бизнес-сәйкестендіру нөмірлерінің ұлттық тізілімінің осындай резидент туралы мәліметтері негізінде;

      6) Қазақстан Республикасында аккредиттелген, шет мемлекеттің дипломатиялық және оған теңестiрiлген өкiлдiгінің, шет мемлекеттің консулдық мекемесінің тіркеу деректеріне – тіркеу есебіне қою туралы салықтық өтініш негізінде;

      7) қызметін осы Кодекстің 220-бабының 3-тармағына сәйкес бейрезидент-заңды тұлғаның тұрақты мекемесi ретінде қаралатын тәуелді агент арқылы жүзеге асыратын бейрезидент-заңды тұлғаның тіркеу деректеріне – тәуелді агенттің салық органына ұсынған салықтық өтініші негізінде;

      8) резидент-банкте ағымдағы шоты бар бейрезидент-заңды тұлғаның тіркеу деректеріне – банк хабарламасы негізінде өзгерістер мен толықтырулар енгізуді жүзеге асырады.

      2. Заңды тұлғаның, оның құрылымдық бөлімшесінің бюджетпен есеп айырысулар бойынша жауапты қызметкері, телефон нөмірі, электрондық поштасының мекенжайы туралы мәліметтерді өзгерту тіркеу есебіне қою туралы салықтық өтініш негізінде жүзеге асырылады.

      3. Салық төлеушілердің банктік шоттары туралы мәліметтерді өзгерту банктердің немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдардың осы Кодекстің 24-бабында белгіленген тәртіппен және мерзімде ұсынылған мәліметтері негізінде жүзеге асырылады.

      4. Салық төлеушінің тіркеу деректерін өзгерту үшін салықтық өтініш салық төлеушінің (салық агентінің) орналасқан жеріндегі салық органына өзгерістер туындаған кезден бастап он жұмыс күнінен кешіктірілмей ұсынылады.

      5. Салық органдары салық төлеушінің тіркеу деректеріне өзгерістер енгізуді сәйкестендіру нөмірлерінің ұлттық тізілімдерінің, уәкілетті мемлекеттік органдардың, банктердің немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдардың мәліметтерін, тіркеу есебіне қою туралы салықтық өтінішті алған күннен бастап үш жұмыс күні ішінде жүзеге асырады.

      Ескерту. 77-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

78-бап. Салық төлеушіні салық төлеушілердің мемлекеттік дерекқорынан алып тастау

      1. Салық органдары салық төлеушіні салық төлеушілердің мемлекеттік дерекқорынан сәйкестендіру нөмірлерінің ұлттық тізілімдерінің мәліметтері негізінде немесе салықтық өтініш бойынша мынадай себептермен:

      1) жеке тұлғаның қайтыс болуы немесе қайтыс болды деп жариялануы;

      2) орындалмаған салықтық міндеттемелер не Қазақстан Республикасының аумағында салық салу объектілері және (немесе) салық салуға байланысты объектілер болмаған жағдайда, жеке тұлғаның Қазақстан Республикасынан тұрақты тұрғылықты жерге кетуі және азаматтығын тоқтатуы;

      3) алып тасталды – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен;

      4) заңды тұлғалардың, олардың құрылымдық бөлімшелерінің Бизнес-сәйкестендiру нөмiрлерiнiң ұлттық тiзiлiмiнен алып тасталуы немесе заңды тұлғалардың құрылымдық бөлімшелерінің есептік тіркеуден шығарылуы;

      5) шет мемлекеттің заңнамасына сәйкес құрылған заңды тұлғаның Қазақстан Республикасында тиімді басқару орнының (нақты басқару органының орналасқан жерінің) өзгеруі;

      6) бейрезиденттің тұрақты мекеме арқылы қызметін тоқтатуы;

      7) шетелдіктің немесе азаматтығы жоқ адамның Қазақстан Республикасында қызметін тоқтатуы;

      8) егер осы Кодекстің 75-бабы 2-тармағының 4), 5) және 6) тармақшаларында аталған бейрезиденттің Қазақстан Республикасында өзге салық салу объектісі болмаған жағдайда, мұндай бейрезиденттің мүлікке, акцияларға және (немесе) қатысу үлестеріне құқықтарының тоқтатылуы;

      9) Қазақстан Республикасында аккредиттелген, шет мемлекеттің дипломатиялық және оған теңестiрiлген өкiлдiгі, шет мемлекеттің консулдық мекемесі қызметінің тоқтатылуы;

      10) осы Кодекстің 220-бабының 3-тармағына сәйкес бейрезиденттiң тұрақты мекемесi ретінде қаралатын Қазақстан Республикасындағы тәуелді агент арқылы осы бейрезидент қызметінің тоқтатылуы;

      11) резидент-банкте ағымдағы шотты ашу мақсатында салық төлеуші ретінде тіркелген бейрезидент-заңды тұлғаға, банк хабарламасы алынған күннен бастап алты ай ішінде осындай бейрезиденттің резидент-банктерде ағымдағы шоттары болмаған, сондай-ақ ағымдағы шоттарды ашуы туралы мәліметтер болмаған жағдайда, жабылуы бойынша алып тастайды.

      2. Салық органы осы Кодекстің 75-бабы 2-тармағының 3) – 11) тармақшаларында көрсетілген тұлғаларды салық төлеушілердің мемлекеттік дерекқорынан алып тастау мақсатында тіркеуші органға:

      1) Қазақстан Республикасында қызметін филиал, өкілдік ашпай, тұрақты мекеме арқылы жүзеге асыратын бейрезидент-заңды тұлғаны – тіркеу есебінен шығару туралы салықтық өтініш негізінде;

      2) осы Кодекстің 650-бабына сәйкес мүлікті, акцияларды, бағалы қағаздарды, қатысу үлестерін сатып алатын (өткізетін), табыс салығын есептейтін салық агенті болып табылатын бейрезидент-заңды тұлғаны – тіркеу есебінен шығару туралы салықтық өтініш негізінде;

      3) алып тасталды – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен;

      4) Қазақстан Республикасында аккредиттелген, шет мемлекеттің дипломатиялық және оған теңестiрiлген өкiлдiгін, шет мемлекеттің консулдық мекемесін – сыртқы саяси қызметті жүзеге асыратын уәкілетті мемлекеттік органның Қазақстан Республикасында аккредиттелген, шет мемлекеттің дипломатиялық және оған теңестірілген өкілдігінің, шет мемлекеттің консулдық мекемесінің қызметін тоқтатуы туралы мәліметтері негізінде;

      5) осы Кодекстің 75-бабы 2-тармағының 8) тармақшасында аталған бейрезидент-заңды тұлғаны – тәуелді агенттің тіркеу есебінен шығару туралы салықтық өтініші негізінде;

      6) резидент-банкте ағымдағы шоты бар бейрезидент-заңды тұлғаны – бейрезиденттің ағымдағы шотының жабылуы туралы банк хабарламасы негізінде тіркеу есебінен шығару туралы электрондық хабарлама жібереді.

      3. Салық органдары осы баптың 2-тармағында көрсетілген бейрезиденттер туралы мәліметтер көрсетілген электрондық хабарламаны тіркеуші органға тіркеу есебінен шығару туралы салықтық өтініш, банк хабарламасы алынған күннен бастап бір жұмыс күні ішінде ұсынады.

      4. Салық органы салық төлеушіні салық төлеушілердің мемлекеттік дерекқорынан алып тастауды салық төлеушінің орындалмаған салықтық міндеттемелері болмаған жағдайда сәйкестендіру нөмірлерінің ұлттық тізілімдері мәліметтерінің негізінде жүргізеді.

      Ескерту. 78-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI (01.07.2019 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңдарымен.

2-параграф. Дара кәсіпкерді және жеке практикамен айналысатын адамды тіркеу есебі

79-бап. Дара кәсіпкер және жеке практикамен айналысатын адам ретінде тіркеу есебіне қою

      1. Дара кәсіпкер ретінде тіркеу есебіне қою үшін жеке тұлға Қазақстан Республикасының рұқсаттар және хабарламалар туралы заңнамасында айқындалған тәртіппен салық органына хабарлама жібереді.

      Бұл ретте осы тармақтың бірінші бөлігінде көрсетілген хабарлама арнаулы мобильді қосымша арқылы жіберілуі мүмкін.

      2. Салық органдары Қазақстан Республикасының заңнамасымен дара кәсiпкерлікті жүзеге асыруға тыйым салынған жеке тұлғаны дара кәсiпкер ретiнде тiркеу есебiне қоюды жүргiзбейдi.

      3. Жеке тұлғаны жеке практикамен айналысатын адам ретiнде тiркеу есебiне қою нотариаттық қызметтi, атқарушылық құжаттарды орындау жөнiндегi қызметтi, адвокаттық қызметтi, дауларды медиация тәртібімен реттеу жөніндегі қызметті жүзеге асыру басталғанға дейiн сервистік бағдарламалық өнімдер арқылы электрондық нысанда ұсынылған, жеке тұлғаның жеке практикамен айналысатын адамды тiркеу есебiне алу туралы салықтық өтiнiшi негiзiнде жүргiзiледi.

      4. Салық органдары салықтық өтініш алынған күннен бастап бір жұмыс күні ішінде жеке тұлғаны жеке практикамен айналысатын адам ретiнде тiркеу есебiне қоюды жүргізеді.

      Ескерту. 79-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 24.06.2021 № 53-VII (01.01.2022 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

80-бап. Дара кәсіпкердің және жеке практикамен айналысатын адамның тіркеу деректерін өзгерту

      1. Салық органы тіркеу деректерін өзгертуді:

      1) дара кәсіпкер Қазақстан Республикасының рұқсаттар және хабарламалар туралы заңнамасында айқындалған тәртіппен ұсынатын хабарлама;

      2) жеке практикамен айналысатын адамның тіркеу есебі туралы салықтық өтініші негізінде жүргізеді.

      2. Дара кәсіпкер осы баптың 1-тармағында көрсетілген хабарламаны орналасқан жеріндегі салық органына өзінің тіркеу деректері және (немесе) бірлескен кәсіпкерліктің қатысушылары (мүшелері) туралы деректер өзгерген күннен бастап он жұмыс күнінен кешіктірмей ұсынуға міндетті.

      3. Жеке практикамен айналысатын адам осы баптың 1-тармағында көрсетілген салықтық өтінішті өзінің тұрған жері өзгерген күннен бастап он жұмыс күнінен кешіктірмей сервистік бағдарламалық өнімдер арқылы электрондық нысанда ұсынуға міндетті.

      4. Салық органы тіркеу деректерін өзгертуді тіркеу деректерін өзгерту үшін ұсынылған хабарламаны алған күннен кейінгі бір жұмыс күні ішінде жүргізеді.

      5. Салық органы жеке практикамен айналысатын адамның тұрған жері туралы мәліметтерді өзгертуді тіркеу деректерін өзгерту үшін ұсынылған салықтық өтінішті алған күннен кейінгі бір жұмыс күні ішінде жүргізеді.

      Ескерту. 80-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

81-бап. Дара кәсіпкер және жеке практикамен айналысатын адам ретінде тіркеу есебінен шығару

      1. Салық органы жеке тұлғаны дара кәсіпкер ретінде тіркеу есебінен шығаруды осы Кодексте айқындалған тәртіппен және (немесе) Қазақстан Республикасының кәсіпкерлік саласындағы заңнамасына сәйкес жүргізеді.

      2. Салық органы жеке тұлғаны жеке практикамен айналысатын адам ретінде тіркеу есебінен шығаруды осы Кодекстің 66-бабында айқындалған тәртіппен жүргізеді.

      3. Қазақстан Республикасының кәсіпкерлік саласындағы заңнамасында көзделген жағдайларды қоспағанда, салық органы орындалмаған салықтық міндеттемелер болмаған жағдайда, жеке тұлғаны дара кәсіпкер және жеке практикамен айналысатын адам ретінде тіркеу есебінен шығаруды жүргізеді.

      4. Салық төлеуші өзінің тұрған жеріндегі салық органында өзінің дара кәсіпкер және жеке практикамен айналысатын адам ретінде тіркеу есебінен шығарылғаны (шығарудан бас тартылтылғаны) туралы жазбаша растау алуға құқылы.

3-параграф. Қосылған құн салығын төлеушілерді тіркеу есебі

82-бап. Қосылған құн салығы бойынша тіркеу есебіне міндетті түрде қою

      1. Мыналарды:

      1) мемлекеттік мекемелерді;

      2) резидент-заңды тұлғалардың құрылымдық бөлімшелерін;

      3) 01.01.2019 дейін қолданыста болды - ҚР 25.12.2017 № 121-VI Заңымен.

      4) шаруа немесе фермер қожалықтары үшін арнаулы салық режимін осындай арнаулы салық режимі қолданылатын қызметі бойынша қолданатын салық төлеушілерді қоспағанда, резидент-заңды тұлғалар, Қазақстан Республикасында қызметін филиал, өкілдік арқылы жүзеге асыратын бейрезиденттер, дара кәсіпкерлер, жеке практикамен айналысатын адамдар осы бапта айқындалған тәртіппен қосылған құн салығы бойынша тіркеу есебіне міндетті түрде қоюға жатады.

      2. Егер қосылған құн салығы бойынша тiркеу есебiне қою мақсаттары үшiн айналымның мөлшері күнтізбелік жыл ішінде ең төмен айналымнан асып кеткен жағдайда, осы баптың 1-тармағында аталған, қосылған құн салығы бойынша тiркеу есебiне қоюға жататын тұлғалар орналасқан жеріндегі салық органына қосылған құн салығы бойынша тіркеу есебі туралы салықтық өтінішті беруге міндетті.

      Салықтық өтініш айналым мөлшерінің ең төмен айналымнан асып кетуі туындаған ай аяқталған күннен бастап он жұмыс күнінен кешіктірілмей мына тәсілдердің бірімен:

      1) өзі келу тәртібімен қағаз жеткізгіште;

      2) электрондық нысанда беріледі.

      Салықтық өтінішті электрондық нысанда беру туралы ереже тәуекелдерді басқару жүйесі бойынша тәуекел деңгейі жоғарғы салық төлеушілерге қолданылмайды.

      Айналым мөлшерін:

      1) жаңадан құрылған резидент-заңды тұлғалар, бейрезидент Қазақстан Республикасында қызметін солар арқылы жүзеге асыратын филиалдар, өкілдіктер – тіркеуші органда мемлекеттік (есептік) тіркелген күннен бастап;

      2) салық органдарында дара кәсіпкерлер, жеке практикамен айналысатын адамдар ретінде жаңадан тіркеу есебіне тұрған жеке тұлғалар – салық органдарында тіркеу есебіне қойылған күннен бастап;

      3) ағымдағы күнтiзбелiк жылда салық органының шешiмi негiзiнде қосылған құн салығы бойынша тiркеу есебiнен шығарылған салық төлеушiлер – салық органының шешiмi негiзiнде қосылған құн салығы бойынша тiркеу есебiнен шығарылған күннен кейiнгi күннен бастап;

      4) өзге де салық төлеушілер – ағымдағы күнтізбелік жылдың 1 қаңтарынан бастап, өсу қорытындысы бойынша айқындайды.

      3. Қосылған құн салығы бойынша тіркеу есебіне қою мақсаттары үшін айналым мөлшері осы Кодекстің 369-бабы 1-тармағының 1) және 2) тармақшаларында көрсетілген айналымдардың сомасы ретінде айқындалады.

      Қосылған құн салығы бойынша тіркеу есебіне қою мақсаттары үшін бюджетпен есеп айырысуларды шаруа немесе фермер қожалықтары үшін арнаулы салық режимінде жүзеге асыратын салық төлеуші айналымды айқындау кезінде осы арнаулы салық режиміне жататын қызметті жүзеге асырудан түсетін өткізу бойынша айналымды есепке алмайды.

      4. Ең төмен айналым республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарына қолданыста болатын айлық есептік көрсеткіштің 20 000 мың еселенген мөлшерін құрайды.

      Осы тармақтың бірінші бөлігінде белгіленген ең төмен айналымға оңайлатылған декларация негізінде арнаулы салық режимін қолданатын дара кәсіпкердің республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарына қолданыста болатын айлық есептік көрсеткіштің 124 184 еселенген мөлшері шегіндегі, үш құрамдасты интеграцияланған жүйе міндетті түрде қолданыла отырып, қолма-қол ақшасыз есеп айырысу нысанында жасалған айналымдары қосылмайды.

      Ең төмен айналымға бөлшек салықтың арнаулы салық режимін қолданатын салық төлеушінің айналымдары да қосылмайды.

      5. Егер құрылтайшы сенімгерлік басқару шарты бойынша не пайда алушы сенімгерлік басқару туындаған өзге де жағдайларда қосылған құн салығын төлеуші болып табылса, сенімгерлік басқарушы орналасқан жеріндегі салық органына сенімгерлік басқару шартын жасасқан күннен не сенімгерлік басқарудың туындауына негіз болып табылатын өзге де құжат күнінен бастап бес жұмыс күнінен кешіктірмей өзі келу тәртібімен қосылған құн салығы бойынша тіркеу есебіне алу туралы салықтық өтінішті беруге міндетті. Өзге жағдайларда мұндай құрылтайшыны немесе пайда алушыны, сондай-ақ сенімгерлік басқарушыны міндетті түрде есепке қою осы баптың 2-тармағына сәйкес жүзеге асырылады.

      6. Қосылған құн салығы бойынша тіркеу есебіне алу туралы салықтық өтінішті Қазақстан Республикасының резидент-заңды тұлғасының, Қазақстан Республикасында қызметін филиал, өкілдік арқылы жүзеге асыратын бейрезиденттің бірінші басшысы, дара кәсіпкер, жеке практикамен айналысатын адам орналасқан жеріндегі салық органына осы баптың 2-тармағында айқындалған тәртіппен береді.

      Осы баптың 1-тармағында аталған тұлғалар қосылған құн салығы бойынша тіркеу есебіне қою үшін салықтық өтiнiш берген күннен бастап қосылған құн салығын төлеушiлерге айналады.

      Салық органы салықтық өтiнiш берілген күннен бастап бір жұмыс күні ішінде салық төлеушіні қосылған құн салығы бойынша тіркеу есебіне қоюды жүргізеді.

      7. Осы баптың 2-тармағында айқындалған тәртіппен қосылған құн салығы бойынша тіркеу есебіне қою үшін салықтық өтiнiшті ұсынбаған, осы баптың 1-тармағында көрсетілген, тұлға анықталған кезде салық органы мұндай салық төлеушіні анықтаған кезден бастап бес жұмыс күнінен кешіктірмей оған осы Кодекстің 115-бабында айқындалған тәртіппен Қазақстан Республикасының салық заңнамасын бұзушылықтарды жою туралы хабарлама жібереді.

      8. Салық төлеушi осы баптың 7-тармағына сәйкес жіберілген салық органының хабарламасы бойынша тіркеу есебіне қою үшін салықтық өтiнiшті ұсынбаған жағдайда, осы Кодекстің 115-бабының 5-тармағында белгіленген мерзім аяқталғаннан кейін салық органы осы Кодекстің 118-бабында айқындалған тәртіппен салық төлеушінің банктік шоттары бойынша шығыс операцияларын тоқтата тұру туралы өкім шығарады.

      Ескерту. 82-бапқа өзгерістер енгізілді - ҚР 24.05.2018 № 156-VI (01.01.2018 бастап қолданысқа енгізіледі); 02.04.2019 № 241-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз) Заңдарымен.

83-бап. Қосылған құн салығы бойынша тіркеу есебіне ерікті түрде қою

      1. Егер осы тармақта өзгеше көзделмесе, осы Кодекстің 82-бабының 1-тармағына сәйкес қосылған құн салығы бойынша тіркеу есебіне міндетті түрде қоюға жатпайтын тұлғалар мынадай тәсілдердің бірімен:

      1) өзі келу тәртібімен, қағаз жеткізгіште;

      2) электрондық нысанда;

      3) Бизнес-сәйкестендіру нөмірлерінің ұлттық тізілімінде резидент-заңды тұлғаны мемлекеттік тіркеу кезінде қосылған құн салығы бойынша тіркеу есебіне алу туралы салықтық өтінішті беру жолымен қосылған құн салығы бойынша тіркеу есебіне тұруға құқылы.

      Осы тармақтың бірінші бөлігі 2) тармақшасының ережесі тәуекелдерді басқару жүйесі бойынша тәуекел деңгейі жоғарғы салық төлеушілерге қолданылмайды.

      Қосылған құн салығы бойынша тіркеу есебіне ерікті түрде тұруға:

      дара кәсіпкерлер, жеке практикамен айналысатын адамдар болып табылмайтын жеке тұлғалардың;

      мемлекеттік мекемелердің;

      Қазақстан Республикасында қызметін филиал, өкілдік арқылы жүзеге асырмайтын бейрезиденттердің;

      резидент-заңды тұлғалардың құрылымдық бөлімшелерінің;

      ойын бизнесі салығы салынуға жататын қызметі бойынша осы Кодекстің 534-бабында аталған тұлғалардың;

      осы Кодекстің 424-бабының 4-тармағында көзделген салықтық міндеттемелерді орындамаған салық төлеушілердің құқығы жоқ.

      2. Салық органы қосылған құн салығы бойынша тіркеу есебіне қою үшін салықтық өтiнiш берілген күннен бастап бір жұмыс күні ішінде қосылған құн салығы бойынша тіркеу есебіне қою туралы куәлікті жасай отырып, салық төлеушіні қосылған құн салығы бойынша тіркеу есебіне қоюды жүргізеді.

      Осы баптың 1-тармағында аталған тұлғалар:

      1) осы баптың 1-тармағы бірінші бөлігінің 1) және 2) тармақшаларында аталған тұлғалар үшін – қосылған құн салығы бойынша тіркеу есебіне қою үшін салықтық өтініш берген күннен бастап;

      2) осы баптың 1-тармағы бірінші бөлігінің 3) тармақшасында аталған тұлғалар үшін – Бизнес-сәйкестендіру нөмірлерінің ұлттық тізілімінде мемлекеттік тіркелген күннен бастап қосылған құн салығын төлеушілерге айналады.

      Ескерту. 83-бапқа өзгеріс енгізілді - ҚР 24.05.2018 № 156-VI (01.01.2018 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңдарымен.

84-бап. Қосылған құн салығы бойынша тіркеу есебіне қою туралы куәлiк

      1. Қосылған құн салығы бойынша тіркеу есебіне қою туралы куәлiк салық төлеушіні қосылған құн салығы бойынша тіркеу есебіне қою фактісін куәландырады, мерзімсіз болып табылады және салық органының лауазымды адамының электрондық цифрлық қолтаңбасымен куәландырылған электрондық құжат нысанында ұсынылады. Куәліктің нысанын уәкілетті орган белгілейді.

      2. Қосылған құн салығы бойынша тіркеу есебіне қою туралы куәлiк мынадай міндетті деректемелерді:

      1) салық төлеушiнің атауын және (немесе) тегін, атын, әкесінің атын (егер ол жеке басты куәландыратын құжатта көрсетілсе);

      2) сәйкестендіру нөмірін;

      3) салық төлеушіні қосылған құн салығы бойынша тіркеу есебіне қою күнін;

      4) куәлікті жасаған салық органының атауын қамтиды.

      3. Салық төлеуші қосылған құн салығы бойынша тіркеу есебінен шығарылған жағдайда, қосылған құн салығы бойынша тіркеу есебіне қою туралы куәлiк жарамсыз деп есептеледі.

      4. Салық органы қосылған құн салығы бойынша тіркеу есебіне қою туралы куәлікті ауыстыруды қосылған құн салығын төлеушінің тегі, аты, әкесінің аты (егер бұл жеке басты куәландыратын құжатта көрсетілсе) немесе атауы өзгерген жағдайда – салық төлеуші тегінің, атының, әкесінің аты (егер бұл жеке басты куәландыратын құжатта көрсетілсе) немесе атауының өзгергені туралы сәйкестендіру нөмірлері ұлттық тізілімдерінің мәліметтері негізінде үш жұмыс күні ішінде жүргізеді.

      Ескерту. 84-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI Заңымен (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі).

85-бап. Қосылған құн салығы бойынша тіркеу есебінен шығару

      1. Қосылған құн салығын төлеуші қосылған құн салығы бойынша тіркеу есебінен шығару үшін қосылған құн салығы бойынша тіркеу есебі туралы салықтық өтінішті орналасқан жеріндегі салық органына, бір мезгілде мынадай шарттар сақталған кезде:

      1) егер салықтық өтініш берілген жылдың алдындағы күнтізбелік жыл үшін салық салынатын айналым мөлшері осы Кодекстің 82-бабының 4-тармағында белгіленген өткізу бойынша ең төмен айналымнан аспаса;

      2) егер мұндай салықтық өтініш берілген ағымдағы күнтізбелік жылдың басынан бергі кезеңі үшін салық салынатын айналым мөлшері осы Кодекстің 82-бабында белгіленген өткізу бойынша ең төмен айналымнан аспаса, беруге құқылы.

      Осы тармақтың ережесі өздеріне қатысты банкроттық рәсімі қолданылған салық төлеушілерге қолданылмайды.

      Қосылған құн салығын төлеуші бөлшек салықтың арнаулы салық режиміне ауысуына байланысты қосылған құн салығы бойынша тіркеу есебінен шығару үшін осындай арнаулы салық режимін қолдану басталғанға дейін бес жұмыс күнінен кешіктірмей, осы тармақтың бірінші бөлігінде белгіленген шарттарды сақтамай-ақ осы тармақта көрсетілген салықтық өтінішті береді.

      2. Осы баптың 1-тармағының бірінші бөлігінде көрсетілген салықтық өтiнiшке қосылған құн салығы бойынша тарату декларациясы қоса беріледі.

      3. Егер осы тармақта өзгеше белгіленбесе, салық органдары осы баптың 2-тармағында белгіленген талап сақталған кезде, салық төлеушінің салықтық өтініш берген күнінен бастап бес жұмыс күні ішінде салық төлеушіні қосылған құн салығы бойынша тіркеу есебінен шығаруды жүргізуге міндетті. Осындай салық төлеушінің салық органына салықтық өтініш берген күні қосылған құн салығы бойынша тіркеу есебінен шығарылған күн болып табылады.

      Салық органдары салық төлеушінің салықтық өтініш берген күнінен бастап бес жұмыс күні ішінде салық төлеушіні қосылған құн салығы бойынша тіркеу есебінен шығарудан мынадай:

      1) салықтық өтініш берілген жылдың алдындағы күнтізбелік жыл үшін салық төлеушінің салық салынатын айналым мөлшері осы Кодекстің 82-бабының 4-тармағында белгіленген өткізу бойынша ең төмен айналымнан асып кеткен;

      2) мұндай салықтық өтініш берілген ағымдағы күнтізбелік жылдың 1 қаңтарынан бергі кезең үшін салық төлеушінің салық салынатын айналым мөлшері осы Кодекстің 82-бабының 4-тармағында белгіленген өткізу бойынша ең төмен айналымнан асып кеткен жағдайларда, бас тартады.

      Осы тармақтың ережелері осы Кодекстің 213-бабының 1-тармағында, сондай-ақ осы баптың 1-тармағының үшінші бөлігінде айқындалған тәртіппен қосылған құн салығы бойынша тіркеу есебінен шығару мақсатында осындай тіркеу есебі туралы салықтық өтінішті ұсынған салық төлеушілерге қолданылмайды.

      Салық органдары осы тармақтың үшінші бөлігінде көрсетілген салық төлеушіні бөлшек салықтың арнаулы салық режимін қолдану басталған күннен бастап қосылған құн салығы бойынша тіркеу есебінен шығаруға міндетті.

      Уәкілетті орган белгілеген нысан бойынша, қосылған құн салығы бойынша тіркеу есебінен шығарудан бас тарту туралы шешім мұндай бас тартудың себебі көрсетіле отырып, салық төлеушіге жеке қолын қойдыру арқылы немесе жіберу фактісін растайтын өзге де тәсілмен тапсырылады.

      4. Уәкілетті орган белгілеген нысан бойынша, салық органының шешімі негізінде қосылған құн салығы бойынша тіркеу есебінен шығару, салық төлеушіні хабардар етпестен, мынадай:

      1) қосылған құн салығын төлеуші қосылған құн салығы немесе ойын бизнесі бойынша салықтық есептілікті осы Кодексте оны ұсынудың белгіленген мерзімінен кейін алты ай өткен соң ұсынбаған;

      2) жазбаша түсінік ұсыну үшін осы Кодекстің 70-бабы 5-тармағының бірінші бөлігінде белгіленген мерзімнің соңғы күніне салық төлеушіде ашылған банктік шоттар болмаған жағдайда, мұндай салық төлеуші осы Кодекстің 70-бабы 5-тармағының бірінші бөлігінде көрсетілген талапты орындамаған;

      3) салық төлеуші осы Кодекстің 70-бабы 6-тармағының бірінші бөлігінде белгіленген талапты орындамаған;

      4) заңды күшіне енген сот шешімінің негізінде дара кәсіпкерді немесе заңды тұлғаны тіркеу жарамсыз деп танылған;

      5) заңды күшіне енген сот шешімінің негізінде заңды тұлғаны қайта тіркеу жарамсыз деп танылған;

      6) егер заңды тұлғаның бірінші басшысы немесе жалғыз құрылтайшысы (қатысушысы) немесе дара кәсіпкер, жеке практикамен айналысатын адам:

      әрекетке қабілетсіз немесе әрекетке қабілеті шектеулі және (немесе) хабар-ошарсыз кеткен жеке тұлға;

      егер қайтыс болған (қайтыс болды деп жарияланған) кезден бастап алты ай өткен жағдайда, қайтыс болған (қайтыс болды деп жарияланған);

      1997 жылғы 16 шілдедегі Қазақстан Республикасы Қылмыстық кодексінің 192-1, 216 және 222-баптары бойынша жойылмаған немесе алынбаған сотталғандығы бар жеке тұлға;

      2014 жылғы 3 шілдедегі Қазақстан Республикасы Қылмыстық кодексінің 216, 238 және 245-баптары бойынша жойылмаған немесе алынбаған сотталғандығы бар жеке тұлға;

      іздеу салынған жеке тұлға;

      болу мақсаты Қазақстан Республикасында еңбек қызметін жүзеге асырумен байланысты емес не Қазақстан Республикасының аумағында болуға рұқсат етілген мерзімі өткен шетелдік-жеке тұлға немесе азаматтығы жоқ адам;

      әрекет етпейтін дара кәсіпкер немесе заңды тұлға;

      әрекет етпейтін заңды тұлғаның бірінші басшысы немесе жалғыз құрылтайшысы (қатысушысы) болып табылған;

      7) осы Кодекстің 91-бабында айқындалған тәртіппен салық төлеуші әрекет етпейтін деп танылған жағдайларда, жүргізіледі.

      5. Қосылған құн салығы бойынша тіркеу есебінен шығару туралы шешімді салық төлеушiнің орналасқан жеріндегі салық органы:

      1) егер осы тармақшада өзгеше белгіленбесе, осы баптың 4-тармағының 1), 6) және 7) тармақшаларында көрсетілген жағдайлар анықталған күннен бастап бес жұмыс күнінен кешіктірмей шығарады.

      Осы баптың 4-тармағы 6) тармақшасының сегізінші және тоғызыншы абзацтарында көрсетілген жағдайларда қосылған құн салығы бойынша тіркеу есебінен шығару туралы шешімді салық органы қосылған құн салығы бойынша тіркеу есебіне қойған күннен бастап үш жұмыс күнінен кешіктірмей шығарады;

      2) осы баптың 4-тармағының 2) тармақшасында көзделген жағдайда, осы Кодекстің 70-бабы 5-тармағының бірінші бөлігінде белгіленген мерзім өткен күннен бастап;

      3) осы баптың 4-тармағының 3) тармақшасында көзделген жағдайда, осы Кодекстің 70-бабы 6-тармағының бірінші бөлігінде белгіленген мерзім өткен күннен бастап;

      4) салық органы соттың дара кәсіпкерді немесе заңды тұлғаны тіркеуді жарамсыз деп тану туралы заңды күшіне енген шешімін алған күннен бастап;

      5) салық органы соттың заңды тұлғаны қайта тіркеуді жарамсыз деп тану туралы заңды күшіне енген шешімін алған күннен бастап бес жұмыс күнінен кешіктірмей шығарады.

      6. Қосылған құн салығын төлеуші салық органының шешімі бойынша:

      1) осы баптың 4-тармағының 1), 2), 3) және 7) тармақшаларында аталған тұлғалар үшін – осы шешім шығарылған күннен бастап;

      2) осы баптың 4-тармағының 4) тармақшасында аталған тұлғалар үшін – қосылған құн салығы бойынша тіркеу есебіне қойылған күннен бастап;

      3) осы баптың 4-тармағының 5) тармақшасында аталған тұлға үшін – Бизнес-сәйкестендіру нөмірлерінің ұлттық тізілімін жүргізуді жүзеге асыратын тіркеуші органда соттың заңды күшіне енген шешімі негізінде жарамсыз деп танылған қайта тіркелген күннен бастап;

      4) егер осы тармақшада өзгеше белгіленбесе, осы баптың 4-тармағының 6) тармақшасында белгіленген жағдайлар туындаған күннен бастап қосылған құн салығын төлеуші ретінде тіркеу есебінен шығарылды деп танылады.

      Қосылған құн салығын төлеуші осы баптың 4-тармағы 6) тармақшасының сегізінші және тоғызыншы абзацтарында көрсетілген жағдайларда, салық органының шешімі бойынша қосылған құн салығы бойынша тіркеу есебіне қойылған күннен бастап қосылған құн салығын төлеуші ретінде тіркеу есебінен шығарылды деп танылады.

      7. Қосылған құн салығы бойынша тіркеу есебінен шығару:

      1) егер осы тармақта өзгеше көзделмесе, қосылған құн салығын төлеуші болып табылатын тұлғаның қызметі тоқтатылған жағдайда – осы Кодекстің 58, 60, 65 және 66-баптарында көрсетілген салықтық тексеру жүргізу туралы салықтық өтініш не қызметті тоқтату туралы салықтық өтініш ұсынылған күннен бастап;

      2) заңды тұлғалар бірігу, қосылу жолымен қайта ұйымдастырылған жағдайларда – таратудың салықтық есептілігі және беру актісі ұсынылған күннен бастап;

      3) заңды тұлға бөліну жолымен қайта ұйымдастырылған жағдайда – осы Кодекстің 64-бабында көрсетілген салықтық тексеру жүргізу туралы салықтық өтініш ұсынылған күннен бастап;

      4) дара кәсіпкер, жеке практикамен айналысатын адам ретінде тіркелген және қосылған құн салығын төлеуші болып табылатын жеке тұлға қайтыс болған жағдайда – осы Кодекстің 78-бабының 1-тармағында айқындалған тәртіппен салық төлеушілердің мемлекеттік дерекқорынан алып тасталған күннен бастап жүргізіледі.

      8. Қосылған құн салығын төлеуші банкроттық себебі бойынша таратылған кезде қосылған құн салығы бойынша тіркеу есебінен шығару Бизнес-сәйкестендiру нөмiрлерiнiң ұлттық тiзiлiмiнен алып тасталған немесе дара кәсіпкер ретінде тіркеу есебінен шығарылған күннен бастап жүргізіледі.

      9. Салық органының шешімімен қосылған құн салығы бойынша тіркеу есебінен қосылған құн салығын төлеушінің шығарылғаны туралы ақпарат қосылған құн салығы бойынша тіркеу есебінен шығару туралы шешім шығарылған күннен кейінгі бір жұмыс күні ішінде уәкілетті органның интернет-ресурсында орналастырылады.

      Ескерту. 85-бапқа өзгерістер енгізілді - ҚР 24.05.2018 № 156-VI (01.01.2018 бастап қолданысқа енгізіледі); 27.12.2019 № 290-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

4-параграф. Электрондық салық төлеуші ретінде тіркеу есебі

      Ескерту. 4-параграф 01.01.2020 дейін қолданыста болды - ҚР 25.12.2017 № 121-VI Заңымен.

5-параграф. Жекелеген қызмет түрлерiн жүзеге асыратын салық төлеушiні тіркеу есебі

88-бап. Жекелеген қызмет түрлерiн жүзеге асыратын салық төлеушi ретінде тіркеу есебіне қою

      1. Жекелеген қызмет түрлерiн жүзеге асыратын салық төлеушi ретінде тіркеу есебіне қоюға мынадай қызмет түрлерін:

      1) бензинді (авиациялық бензиннен басқа), дизель отынын, газохолды, бензанолды, мұнай еріткішін, жеңіл көмірсутек қоспаларын, экологиялық отынды өндіруді;

      2) бензинді (авиациялық бензиннен басқа), дизель отынын, газохолды, бензанолды, мұнай еріткішін, жеңіл көмірсутек қоспаларын, экологиялық отынды көтерме және (немесе) бөлшек саудада өткізуді;

      3) этил спиртін және (немесе) алкоголь өнiмдерін өндiруді;

      4) алкоголь өнiмдерiн көтерме және (немесе) бөлшек саудада өткізуді;

      5) темекi бұйымдарын өндiрудi және (немесе) көтерме саудада өткізуді;

      6) ойын бизнесiн;

      7) 01.01.2020 дейін қолданыста болды - ҚР 25.12.2017 № 121-VI Заңымен.

      8) осы Кодекстің 462-бабы бірінші бөлігінің 6) тармақшасында көзделген акцизделетін тауарларды өндіруді, жинауды (жинақтауды);

      9) 01.01.2020 дейін қолданыста болады - ҚР 25.12.2017 № 121-VI Заңымен.

      10) тауарлармен электрондық сауданы жүзеге асыратын салық төлеушілер жатады.

      2. Жекелеген қызмет түрлерін жүзеге асыратын салық төлеуші ретінде тіркеу есебіне қою осы баптың 1-тармағында көрсетілген жекелеген қызмет түрлерін жүзеге асыру кезінде пайдаланылатын салық салу объектілерінің және (немесе) салық салуға байланысты объектілердің орналасқан жеріндегі салық органдарында жүргізіледі.

      3. Лицензиялауға жататын жекелеген қызмет түрлерiн жүзеге асыратын салық төлеушi ретінде тіркеу есебіне қою тиісті лицензиясы болған жағдайда лицензияның қолданыс мерзімінен аспайтын мерзімге жүргізіледі.

      4. Егер осы тармақта өзгеше белгіленбесе, осы баптың 1-тармағының 3), 4) және 5) тармақшаларында (темекі бұйымдарын көтерме саудада өткізуді қоспағанда) көрсетілген қызмет түрлері бойынша лицензиялауға жататын жекелеген қызмет түрлерін жүзеге асыратын салық төлеуші ретінде тіркеу есебіне қою тиісті лицензиясы болған жағдайда рұқсаттар мен хабарламалардың мемлекеттік электрондық тізілімі деректерінің негізінде жүргізіледі.

      Осы баптың 1-тармағының 1), 2) және 5) (темекі бұйымдарын өндіруді қоспағанда), 6 – 10) тармақшаларында көрсетілген жекелеген қызмет түрлерін жүзеге асыратын салық төлеуші ретінде тіркеу есебіне қою "Рұқсаттар және хабарламалар туралы" Қазақстан Республикасының Заңында айқындалатын тәртіппен, жекелеген қызмет түрлерін жүзеге асыратын салық төлеуші ретінде қызметтің басталғаны немесе тоқтатылғаны туралы хабарламаның негізінде жүргізіледі.

      5. Осы баптың 4-тармағының екінші бөлігінде көрсетiлген хабарлама салық органына жекелеген қызмет түрін жүзеге асыру басталғанға дейін үш жұмыс күнінен кешіктірілмей ұсынылады. Хабарламаға мынадай:

      осы баптың 1-тармағының 1) тармақшасында көрсетiлген қызметтi жүзеге асыру кезінде – мұнай өнiмдерiн өндiрушiнiң өндiрiстік объектiсiне меншiк немесе жалға алу құқығын растайтын құжаттардың;

      осы баптың 1-тармағының 2) тармақшасында көрсетiлген қызметтi жүзеге асыру кезінде – мұнай өнiмдерi базасын (резервуарды), автожанармай құю станциясына меншiк немесе жалға алу құқығын растайтын құжаттардың немесе автожанармай құю станциясын иеленушімен жасалған, оған сәйкес автожанармай құю станциясын иеленуші (сенім білдірілген өкіл) тапсырма шарты бойынша бензинді (авиациялық бензиннен басқа), дизель отынын, газахолды және (немесе) бензанолды бөлшек саудада өткізуді өтініш берушінің (сенім білдірушінің) атынан немесе оның тапсырмасы бойынша жүзеге асыратын тапсырма шартының не мұнай берушінің мұнай өнiмдерiн өндiрушiмен жасалған мұнайды қайта өңдеу шартының;

      осы баптың 1-тармағының 5) тармақшасында көрсетiлген қызметтi жүзеге асыру кезінде – темекі бұйымдарын көтерме саудада өткізу кезінде қоймалық үй-жайға меншiк құқығын немесе жалға алу құқығын растайтын құжаттардың көшірмелері қоса беріледі.

      Тапсырма шартын және мұнай берушінің мұнай өнiмдерiн өндiрушiмен жасалған мұнайды қайта өңдеу шартын қоспағанда, шарттардың қолданылу мерзімі бір жылдан кем болмауға тиіс.

      Салыстырып тексеру үшiн шарттардың түпнұсқалары ұсынылмаған жағдайда, шарттардың көшiрмелерiн нотариат куәландыруға тиіс.

      6. Салық органы салық төлеушіні жекелеген қызмет түрлерін жүзеге асыратын салық төлеуші ретінде тіркеу есебіне қоюды:

      1) хабарлама берілген күннен бастап;

      2) лицензиялауға жататын қызмет түрлері бойынша рұқсаттар мен хабарламалардың мемлекеттік электрондық тізілімінен мәліметтер алынған күннен бастап үш жұмыс күні ішінде жүргізеді.

      7. Салық төлеушіде бірнеше ойын мекемесі (стационарлық орындар) болған жағдайда тіркеу есебіне қою әрбір ойын мекемесі (стационарлық орын) бойынша бөлек жүзеге асырылады.

      Стационарлық орын ұтыссыз ойын автоматтарын, ойынға арналған жеке компьютерлерді, ойын жолдарын, карталарды, бильярд үстелдерін пайдалану арқылы қызметтер көрсету бойынша кәсіпкерлік қызметті жүзеге асыратын орын болып табылады.

      8. Ойын мекемесінің (стационарлық орынның) аумағында салық органдарында тіркелмеген салық салу объектiлерін және (немесе) салық салуға байланысты объектiлерді пайдалануға және олардың болуына тыйым салынады.

      9. Салық төлеушіде осы баптың 1-тармағының 1) – 5) тармақшаларында көрсетілген қызмет түрлерін жүзеге асыру кезінде пайдаланылатын бірнеше салық салу объектісі және (немесе) салық салуға байланысты объекті болған кезде әрбір салық салу объектісін және (немесе) салық салуға байланысты объектіні тіркеу есебі бөлек жүргізіледі.

      10. Осы баптың 1-тармағы 1) – 5) тармақшаларының мақсаттары үшін салық салуға байланысты объектілер деп мұнай өнімдерін өндірушінің өндірістік объектісі, мұнай өнімдері базасы, резервуар, автожанармай құю станциясы, мұнайды және (немесе) газ конденсатын қайта өңдеу шартында немесе мұнай өнімдерін өндірушімен (мұнайды берушілер үшін) жасалған шартқа қосымшада (ерекшелікте) көрсетілген мұнайдың және (немесе) газ конденсатының және мұнай өнімдері шығарылымының көлемі, осы баптың 1-тармағының 1) – 5) тармақшаларында көрсетілген қызмет түрлерін жүзеге асыру үшін пайдаланылатын стационарлық және (немесе) қоймалық үй-жай түсініледі.

      Ескерту. 88-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2022 бастап қолданысқа енгізіледі); 11.07.2022 № 135-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңдарымен.

89-бап. Жекелеген қызмет түрлерін жүзеге асыратын салық төлеушінің тiркеу деректерiн өзгерту және толықтыру

      1. Тiркеу деректерінде көрсетiлген салық салу объектiлерi және (немесе) салық салуға байланысты объектiлер туралы мәлiметтер өзгерген кезде салық төлеушi өзгерістер туындаған күннен бастап үш жұмыс күнi iшiнде салық салу объектілерінің және (немесе) салық салуға байланысты объектiлердiң тiркелген жеріндегі салық органына осы Кодекстiң 88-бабының 4-тармағында көрсетiлген хабарламаны беруге мiндеттi.

      2. Салық салу объектілері және (немесе) салық салуға байланысты объектілер туралы мәліметтер өзгерген жағдайда, салық органы осы Кодекстің 88-бабы 4-тармағының екінші бөлігінде көрсетілген хабарламаны алған күннен бастап үш жұмыс күні ішінде салық төлеушінің тіркеу деректеріне өзгерістер енгізуді жүргізеді.

      Осы Кодекстің 88-бабы 1-тармағының 1) және 2) тармақшаларында көрсетілген жекелеген қызмет түрлерін жүзеге асыратын салық төлеуші хабарламаға осы Кодекстің 88-бабының 5-тармағында көрсетілген, салық салу объектілері және (немесе) салық салуға байланысты объектілер туралы мәліметтердің өзгергенін растайтын құжатты қоса береді.

      Салыстырып тексеру үшін шарттың түпнұсқасы ұсынылмаған жағдайда шарттардың және (немесе) шартқа қосымшалардың көшірмелерін нотариат куәландыруға тиіс.

90-бап. Жекелеген қызмет түрлерiн жүзеге асыратын салық төлеушi ретінде тіркеу есебінен шығару

      1. Салық органы салық төлеушіні лицензиялауға жатпайтын жекелеген қызмет түрлерін жүзеге асыратын салық төлеуші ретінде тіркеу есебінен осы Кодекстің 88-бабы 4-тармағының екінші бөлігінде көрсетілген хабарлама негізінде мынадай:

      1) осы Кодекстің 88-бабының 1-тармағында көрсетілген қызмет түрлерiн жүзеге асыру тоқтатылған;

      2) тіркеу деректерінде көрсетілген барлық салық салу объектісі және (немесе) салық салуға байланысты объекті есептен шығарылған жағдайларда, шығаруға тиіс.

      2. Салық органы салық төлеушіні лицензиялауға жататын жекелеген қызмет түрлерін жүзеге асыратын салық төлеуші ретінде тіркеу есебінен шығаруды рұқсаттар мен хабарламалардың мемлекеттік электрондық тізілімінен алынған лицензия қолданысының тоқтатылуы туралы мәліметтердің негізінде жүргізеді.

      3. Жекелеген қызмет түрлерін жүзеге асыратын салық төлеуші ретінде тіркеу есебінен шығару үшін хабарлама осы Кодекстің 88-бабының 1-тармағында белгіленген қызмет түрлерін жүзеге асыру тоқтатылған немесе тіркеу деректерінде көрсетілген салық салу объектілерінің және (немесе) салық салуға байланысты объектілердің жалпы саны есептен шығарылған күннен бастап үш жұмыс күні ішінде салық салу объектілерінің және (немесе) салық салуға байланысты объектілердің тіркелген жеріндегі салық органына ұсынылады.

      4. Салық төлеушіні жекелеген қызмет түрлерiн жүзеге асыратын салық төлеушi ретінде тіркеу есебінен шығару салық органының шешімі негізінде:

      1) осы Кодекстің 88-бабы 1-тармағының 1), 2) және 5) тармақшаларында көрсетілген қызмет түрлерін жүзеге асыратын салық төлеушінің:

      мұнай өнiмдерiн өндiрушiнiң өндiрiстік объектiсiн жалға алу;

      мұнай өнiмдерi базасын (резервуарды), автожанармай құю станциясын жалға алу;

      автожанармай құю станциясын иеленушімен жасалған, оған сәйкес автожанармай құю станциясын иеленуші (сенім білдірілген өкіл) тапсырма шарты бойынша бензинді (авиациялық бензиннен басқа) және (немесе) дизель отынын бөлшек саудада өткізуді оның атынан немесе өтініш берушінің (сенім білдірушінің) тапсырмасы бойынша жүзеге асыратын тапсырма;

      мұнай берушінің мұнай өнiмдерiн өндiрушiмен жасалған мұнайды қайта өңдеу;

      темекі бұйымдарын көтерме саудада өткізу кезінде қоймалық үй-жайды жалға алу шартының қолданысы тоқтатылған;

      2) осы Кодекстің 88-бабы 1-тармағының 4) тармақшасында көрсетілген қызмет түрлерін жүзеге асыратын салық төлеуші лицензияда көрсетілген мекенжай бойынша болмаған;

      3) осы Кодекстің 88-бабы 1-тармағының 1), 2), 3), 5) және 8) тармақшаларында көрсетілген қызмет түрлерін жүзеге асыратын салық төлеуші акциз бойынша декларацияны және (немесе) есеп айырысуды ұсыну үшін осы Кодексте белгіленген мерзімнен кейін үш айлық кезең ішінде оларды ұсынбаған жағдайларда, жүргізіледі.

      5. Жекелеген қызмет түрлерiн жүзеге асыратын салық төлеушi ретінде тіркеу есебінен шығару туралы шешімді уәкілетті орган белгілеген нысан бойынша салық салу объектілерінің және (немесе) салық салуға байланысты объектiлердің тiркелген жеріндегі салық органы осы баптың 4-тармағында көрсетілген жағдайлар туындаған күннен бастап бес жұмыс күнінен кешіктірмей шығарады.

      6. Жекелеген қызмет түрлерiн жүзеге асыратын салық төлеушi ретінде тіркеу есебінен шығарылған салық төлеуші туралы ақпарат тіркеу есебінен шығарылған күннен бастап үш жұмыс күні ішінде уәкілетті органның интернет-ресурсында орналастырылуға жатады.

6-параграф. Салық төлеушіні әрекет етпейтін, тарату, қызметін мәжбүрлі тәртіппен тоқтату сатысында тұрған деп тану

91-бап. Әрекет етпейтін салық төлеуші

      1. Әрекет етпейтін салық төлеушілерге әрекет етпейтін заңды тұлғалар мен дара кәсіпкерлер жатады.

      2. Осы Кодексте белгіленген ұсыну мерзімінен кейін бір жыл өткен соң салықтық кезең үшін:

      1) корпоративтік табыс салығы бойынша декларацияны;

      2) егер көрсетілген салықтық кезеңнен кейінгі үш салықтық кезең үшін ойын бизнесі салығы бойынша, тіркелген салық бойынша декларация ұсынылмаған жағдайда, мұндай декларацияны;

      3) егер көрсетілген салықтық кезеңнен кейінгі екі салықтық кезең үшін жеңілдетілген декларация ұсынылмаған жағдайда, мұндай декларацияны ұсынбаған резидент-заңды тұлға, Қазақстан Республикасында қызметін тұрақты мекеме арқылы жүзеге асыратын бейрезидент-заңды тұлға, сондай-ақ бейрезидент-заңды тұлғаның құрылымдық бөлімшесі әрекет етпейтін заңды тұлға болып танылады.

      3. Осы Кодексте белгіленген ұсыну мерзімінен кейін бір жыл өткен соң салықтық кезең үшін:

      1) жеке табыс салығы бойынша декларацияны;

      2) егер көрсетілген салықтық кезеңнен кейінгі үш салықтық кезең үшін ойын бизнесі салығы бойынша, тіркелген салық бойынша декларация ұсынылмаған жағдайда, мұндай декларацияны;

      3) егер көрсетілген салықтық кезеңнен кейінгі екі салықтық кезең үшін жеңілдетілген декларация ұсынылмаған жағдайда, мұндай декларацияны;

      4) соңғы патенттің қолданылу мерзімі аяқталған күннен бастап екі жыл ішінде патент құнының есебін ұсынбаған дара кәсіпкер әрекет етпейтін дара кәсіпкер болып танылады.

      4. Осы баптың 2 және 3-тармақтарының қолданысы қызметін тоқтата тұрған резидент-заңды тұлғаларға, Қазақстан Республикасында қызметін тұрақты мекеме арқылы жүзеге асыратын бейрезидент-заңды тұлғаларға, бейрезидент-заңды тұлғаның құрылымдық бөлімшелері мен дара кәсіпкерлерге оны тоқтата тұру кезеңіне қолданылмайды.

      5. Салық органдары салық төлеушілерді әрекет етпейтін деп тану туралы бұйрықты жыл сайын, 30 сәуірден кешіктірмей шығарады, олар туралы мәліметтер осындай бұйрық шығарылған күннен кешіктірілмей, уәкілетті органның интернет-ресурсында жарияланады.

      6. Әрекет етпейтін деп танылған салық төлеушілер туралы мәліметтер:

      1) салық төлеуші салықтық есептілікті ұсыну бойынша салықтық міндеттемені орындағаннан;

      2) салықтық есептілікті осы Кодексте белгіленген мерзімде ұсынбағаны үшін салық төлеушіге Қазақстан Республикасының заңнамасына сәйкес айыппұлдар қолданылған жағдайда, олар төленгеннен кейін бес жұмыс күні ішінде қабылданған салық органының бұйрығына сәйкес уәкілетті органның интернет-ресурсынан алып тасталады.

      7. Әрекет етпейтін деп танылған салық төлеушілер туралы мәліметтер салық органының тиісті бұйрығы қабылданған күннен кейінгі бір жұмыс күнінен кешіктірілмей, уәкілетті органның интернет-ресурсынан алып тасталады.

      8. Салық төлеуші Заңды тұлғалардың мемлекеттік тiзiлiмінен алынған немесе дара кәсіпкер ретінде тіркеу есебінен шығарылған жағдайда, мұндай салық төлеушілер бір мезгілде әрекет етпейтін салық төлеушілер тiзiлiмінен алып тасталады.

92-бап. Тарату (қызметін тоқтату) сатысында тұрған салық төлеуші

      1. Таратылуына (қызметін тоқтатуына) байланысты салықтық тексеру жүргізуге салықтық өтініш немесе қызметті тоқтату туралы салықтық өтініш ұсынған тұлға тарату (қызметін тоқтату) сатысында тұрған салық төлеуші болып танылады. Бұл ретте мұндай салық төлеуші туралы ақпарат тиісті өтініш ұсынылған күннен бастап үш жұмыс күні ішінде уәкілетті органның интернет-ресурсына орналастырылады.

      2. Салық органдары тарату (қызметін тоқтату) сатысында тұрған салық төлеушілер тізімінен тұлғаны алып тастауды:

      1) Бизнес-сәйкестендiру нөмiрлерiнiң ұлттық тiзiлiмiнен алып тасталған жағдайда – мұндай мәліметтер алынған күннен бастап үш жұмыс күні ішінде;

      2) дара кәсіпкер және жеке практикамен айналысатын адам ретінде тіркеу есебінен шығарылған жағдайда – тіркеу есебінен шығарылған күннен бастап үш жұмыс күні ішінде жүргізеді.

93-бап. Салық төлеушілердің қызметін мәжбүрлі тәртіппен тоқтату ерекшеліктері

      1. Мәжбүрлі тәртіппен қызметін тоқтатуға бір мезгілде мынадай шарттарға сәйкес келетін:

      1) күнтізбелік жылдың 1 қаңтарына дейін, бірақ осы Кодекстің 48-бабында белгіленген талап қоюдың ескіру мерзімінен кем болмайтын мерзімде:

      салықтық есептілікті ұсынбаған;

      экспорттық-импорттық операцияларды жасамаған;

      егер күнтізбелік жыл ішіндегі төлемнің және (немесе) ақша аударымының сомасы республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарына қолданыста болатын айлық есептік көрсеткіштің 141 еселенген мөлшерінен аспайтын жағдайларды қоспағанда, банктік шоттар бойынша төлемдерді және (немесе) ақша аударымдарын, сондай-ақ зейнетақы төлемдерін және (немесе) әлеуметтік төлемдерді алуды жүзеге асырмаған;

      қосылған құн салығын төлеуші ретінде тіркеу есебінде тұрмаған;

      2) күнтізбелік жылдың 1 қаңтарындағы жағдай бойынша:

      қосылған құн салығын төлеуші ретінде тіркеу есебінде тұрмаған;

      осы Кодекстің 213 және 214-баптарында айқындалған тәртіппен салықтық есептілікті ұсынуды тоқтата тұрмаған;

      жеке тұлғалардан мүлік, көлік құралдары салықтары, жер салығы, бірыңғай жер салығы салынатын объектілерді қоспағанда, меншік құқығында көрсетілетін салықтар салынатын объектілер жоқ;

      әлеуметтік төлемдер бойынша берешегі жоқ;

      салықтар және бюджетке төленетін төлемдер, кедендік төлемдер және республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарына қолданыста болатын 6 еселенген айлық есептік көрсеткіштен асатын мөлшердегі салықтар бойынша салықтық берешегі жоқ резидент-заңды тұлғалар, олардың құрылымдық бөлімшелері, бейрезидент-заңды тұлғаның құрылымдық бөлімшелері, қызметін құрылымдық бөлімше ашпай, тұрақты мекеме арқылы жүзеге асыратын бейрезидент-заңды тұлғалар, дара кәсіпкерлер жатады.

      Осы тармақтың ережелері:

      1) осы Кодекске сәйкес салықтық мониторингке жататын;

      2) қызметін жер қойнауын пайдалануға арналған келісімшартқа сәйкес жүзеге асыратын салық төлеушілерге қолданылмайды.

      2. Салық органдары жыл сайын:

      1) осы баптың 1-тармағының талаптарына сәйкес келетін субъектілердің бастапқы тізбесін 1 наурыздан кешіктірмей қалыптастырады;

      2) мынадай мәліметтерді:

      сәйкестендіру нөмірін (ол болған жағдайда);

      салық төлеушінің тіркеу нөмірін;

      жеке тұлғаның тегін, атын, әкесінің атын (егер ол жеке басты куәландыратын құжатта көрсетілсе) не субъектінің атауын;

      субъектінің орналасқан жеріндегі салық органының атауын;

      кредиторлардың және (немесе) субъект мәжбүрлі түрде таратылған (есептік тіркеуден шығарылған, қызметін тоқтатқан) жағдайда құқықтары мен заңды мүдделері қозғалатын өзге де тұлғалардың өтініштерін (наразылықтарын) қабылдау үшін салық органының мекенжайын көрсете отырып, мәжбүрлі түрде таратылуға жататын субъектілердің қалыптастырылған тізбесін бұқаралық ақпарат құралдарында 1 сәуірден кешіктірмей орналастырады;

      3) субъектілердің қалыптастырылған тізбесі бұқаралық ақпарат құралдарында орналастырылғаннан кейін 1 мамырдан кешіктірмей, мәліметтер алу үшін:

      екінші деңгейдегі банктерге және банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдарға – осы баптың 1-тармағы бірінші бөлігінің 1) тармақшасында айқындалған төлемдер және (немесе) ақша аударымдары туралы;

      уәкілетті мемлекеттік органдарға – мүліктің, көлік құралдарының, жер учаскелерінің бар-жоғы туралы;

      тіркеуші органға – Сәйкестендіру нөмірлерінің ұлттық тізілімінде мәліметтердің болуы (болмауы) туралы сұрау салулар жібереді.

      3. Қойылатын наразылықтардың құқыққа сыйымдылығын растайтын құжаттар қоса берілген, кредиторлардың немесе өзге де тұлғалардың өтініштерін (наразылықтарын) салық органдары күнтізбелік жылдың 1 маусымына дейін қабылдайды.

      4. Мәжбүрлі түрде таратуға (есептік тіркеуден шығаруға, қызметін тоқтатуға) жататын субъектілердің түпкілікті тізбесі осы баптың 2-тармағының 3) тармақшасында көрсетілген мәліметтер алынған және кредиторлардың немесе өзге де тұлғалардың өтініштері (наразылықтары) болмаған жағдайда күнтізбелік жылдың 1 шілдесінен кешіктірілмей қалыптастырылады.

      5. Салық органдары осы баптың 4-тармағында көрсетілген тізбеге қосылған субъектілерге қатысты мәжбүрлі түрде тарату (есептік тіркеуден шығару, қызметін тоқтату) үшін талап қою арыздарын сотқа күнтізбелік жылдың 1 қыркүйегінен кешіктірмей жібереді.

      Ескерту. 93-бапқа өзгерістер енгізілді - ҚР 26.12.2018 № 203-VI Заңымен (01.01.2019 бастап қолданысқа енгізіледі); 02.04.2019 № 241-VI (01.07.2019 бастап қолданысқа енгізіледі) Заңдарымен.

10-тарау. КАМЕРАЛДЫҚ БАҚЫЛАУ

94-бап. Камералдық бақылау

      1. Салық төлеушi (салық агенті) ұсынған салықтық есептілікті, уәкілетті мемлекеттік органдардың мәліметтерін, сондай-ақ салық төлеушінің қызметі туралы басқа да құжаттар мен мәліметтерді зерделеу және талдау негiзiнде салық органдары жүзеге асыратын бақылау камералдық бақылау болып табылады.

      Камералдық бақылау тәуекелдерді басқару жүйесінің құрамдас бөлігі болып табылады.

      2. Салық органдарында тіркеу есебіне қою және (немесе) осы Кодекстің 96-бабына сәйкес салықтық есептілікті ұсыну және (немесе) салықтар мен бюджетке төленетін төлемдерді төлеу арқылы салық органдары камералдық бақылау нәтижелері бойынша анықтаған бұзушылықтарды салық төлеушіге дербес жою құқығын беру камералдық бақылаудың мақсаты болып табылады.

95-бап. Камералдық бақылауды жүргізу тәртібі мен мерзімдері

      1. Камералдық бақылау салық органдарында бар мынадай деректерді:

      1) салықтық есептілікті;

      2) өзге де мемлекеттік органдардың салық салу объектілері және (немесе) салық салуға байланысты объектілер туралы мәліметтерін;

      3) салық төлеушінің қызметі бойынша әртүрлі ақпарат көздерінен алынған мәліметтерді;

      4) осы Кодексте белгіленген өзге де есептілікті салыстыру арқылы жүргізіледі.

      2. Камералдық бақылау шот-фактуралар электрондық нысанда жазып берілгеннен кейін және (немесе) осы Кодексте белгіленген осындай кезең үшін салықтық есептілікті ұсыну мерзімі өткеннен кейін тиісті салықтық кезең үшін жүргізіледі.

      3. Камералдық бақылау осы Кодекстің 48-бабында белгіленген ережелер ескеріле отырып, талап қоюдың ескіру мерзімі ішінде жүзеге асырылады.

      Ескерту. 95-бапқа өзгеріс енгізілді – ҚР 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен.

96-бап. Камералдық бақылау нәтижелерi

      1. Камералдық бақылау нәтижелері бойынша бұзушылықтар анықталған жағдайда:

      тәуекел дәрежесі жоғары бұзушылықтар бойынша – анықталған бұзушылықтардың сипаттамасы және олардың тәуекел дәрежесі қоса беріле отырып, камералдық бақылау нәтижелері бойынша салық органдары анықтаған бұзушылықтарды жою туралы хабарлама ресімделеді.

      Бұл ретте тауарларды өткізу, жұмыстар мен қызметтер көрсету бойынша нақты айналым жасауды белгілеу мақсатында электрондық нысанда шот-фактуралар жазып берілгеннен кейін жүргізілген камералдық бақылау нәтижелері бойынша анықталған бұзушылықтар тәуекел дәрежесі жоғары бұзушылықтар болып табылады;

      тәуекел дәрежесі орташа бұзушылықтар бойынша – анықталған бұзушылықтардың сипаттамасы және олардың тәуекел дәрежесі қоса беріле отырып, камералдық бақылау нәтижелері бойынша салық органдары анықтаған бұзушылықтарды жою туралы хабарлама;

      тәуекел дәрежесі төмен бұзушылықтар бойынша – анықталған бұзушылықтардың сипаттамасы және олардың тәуекел дәрежесі қоса беріле отырып, камералдық бақылау нәтижелері бойынша анықталған бұзушылықтар туралы хабархат ресімделеді.

      Камералдық бақылау нәтижелері бойынша анықталған бұзушылықтар туралы хабархат салық төлеушіге (салық агентіне) салықтық есептілікте бұзушылықтар анықталған күннен бастап он жұмыс күнінен кешіктірілмейтін мерзімде мәлімет үшін жіберіледі.

      Камералдық бақылау нәтижелері бойынша анықталған бұзушылықтар туралы хабархаттың нысанын уәкілетті орган белгілейді.

      2. Камералдық бақылау нәтижелері бойынша салық органдары анықтаған бұзушылықтарды жою туралы хабарламаны орындауды салық төлеуші (салық агенті) ол тапсырылған (алынған) күннен кейiнгi күннен бастап отыз жұмыс күні ішінде жүзеге асырады.

      Мыналар:

      1) хабарламада көрсетілген бұзушылықтармен келіскен жағдайда – салық төлеушінің (салық агентінің) анықталған бұзушылықтарды:

      салық органдарында тіркеу есебіне қою;

      анықталған бұзушылықтар жататын салықтық кезең үшін хабарлама бойынша салықтық есептілікті ұсыну;

      салық төлеушінің қосылған құн салығын қайтару туралы талабы бойынша бұрын бюджеттен қайтарылған қосылған құн салығының сомасын бюджетке төлеу, сондай-ақ салық төлеушіге осындай сомалар аударылған күннен бастап әрбір күн үшін осы Кодекстің 104-бабының 4-тармағында көрсетілген мөлшерде өсімпұл төлеу;

      Қазақстан Республикасының салық заңнамасында белгіленген тәртіппен электрондық нысанда жазып берілген шот-фактураларды кері қайтарып алу, түзету немесе толықтыру арқылы жоюы;

      2) хабарламада көрсетілген тәуекел дәрежесі орташа бұзушылықтармен келіспеген жағдайда – салық төлеушінің (салық агентінің) камералдық бақылау нәтижелері бойынша салық органдары анықтаған бұзушылықтарды жою туралы хабарламаны жіберген салық органына бұзушылықтардың жоқтығы туралы түсінікті қағаз немесе электрондық жеткізгіште ұсынуы;

      3) хабарламада көрсетілген тәуекел дәрежесі жоғары бұзушылықтармен келіспеген жағдайда – салық төлеушінің (салық агентінің) камералдық бақылау нәтижелері бойынша салық органдары анықтаған бұзушылықтарды жою туралы хабарламаны жіберген салық органына хабарламада көрсетілген операцияларды (мәмілелерді) жүзеге асыру жөніндегі құжаттармен расталған мән-жайларды көрсете отырып, түсінікті қағаз немесе электрондық жеткізгіште ұсынуы салық төлеушінің (салық агентінің) камералдық бақылау нәтижелері бойынша салық органдары анықтаған бұзушылықтарды жою туралы хабарламаны орындауы болып танылады.

      2-1. Осы баптың 2-тармағы екінші бөлігінің 2) және 3) тармақшаларында көзделген түсініктерде:

      салық төлеушінің (салық агентінің) түсінікке қол қойған күні;

      түсінікті ұсынған тұлғаның тегі, аты және әкесінің аты (егер ол жеке басты куәландыратын құжатта көрсетілсе) не толық атауы, оның тұрғылықты жері (тұрған жері);

      салық төлеушінің (салық агентінің) сәйкестендіру нөмірі;

      камералдық бақылау нәтижелері бойынша салық органдары анықтаған бұзушылықтарды жою туралы хабарламаны жіберген салық органының атауы;

      түсінік ұсынылатын хабарламаның нөмірі мен күні;

      осы баптың 2-тармағы екінші бөлігінің 3) тармақшасында көзделген түсінікті ұсынған кезде адамның келіспеу мән-жайлары бұзушылықтарда көрсетілген операцияларды (мәмілелерді) жүзеге асыру фактісін растайтын құжаттардың көшірмелерін міндетті түрде қоса бере отырып көрсетілуге тиіс.

      Осы баптың 2-тармағы екінші бөлігінің 2) тармақшасында көзделген түсінікті ұсынған кезде салық төлеуші (салық агенті) салық және (немесе) бухгалтерлік есепке алулар (есепке алу) тіркелімдерінен үзінді көшірмелерді және (немесе) растайтын құжаттарды ұсынуға және (немесе) келіспеу мән-жайларын көрсетуге құқылы.

      Камералдық бақылау нәтижелері бойынша салық органдары анықтаған бұзушылықтарды жою туралы хабарламаны орындау шеңберінде хабарламада сипатталған бұзушылықтарға жатпайтын құжаттарды талап етіп алдыруға жол берілмейді.

      3. Салық төлеуші осы баптың 2-тармағының 2) тармақшасында көрсетілген түсінікті камералдық бақылау нәтижелері бойынша салық органдары анықтаған мынадай:

      1) мыналар:

      жазып берілуі бойынша әрекетті (әрекеттерді) заңды күшіне енген сот актісімен немесе қылмыстық қудалау органының сотқа дейінгі тергеп-тексеруді ақталмайтын негіздер бойынша тоқтату туралы қаулысымен жеке кәсіпкерлік субъектісі іс жүзінде жұмыстарды орындамай, қызметтерді көрсетпей, тауарларды тиеп-жөнелтпей жасаған (жасалған) деп танылған шот-фактураның және (немесе) өзге құжаттың негізінде;

      заңды күшіне енген сот шешімің негізінде жарамсыз деп танылған мәмілелер бойынша сатып алынған тауарлар, жұмыстар, көрсетілетін қызметтер бойынша корпоративтік табыс салығын есептеу кезінде шығыстарды шегерімге жатқызу және қосылған құн салығын есепке жатқызу кезіндегі;

      2) заңды күшіне енген сот шешімінде белгіленген, басшысының және (немесе) құрылтайшысының (қатысушысының) мұндай заңды тұлғаны тіркеуге (қайта тіркеуге) және (немесе) оның қаржылық-шаруашылық қызметін жүзеге асыруға қатысы жоқ салық төлеушімен іс жүзінде жұмыстарды орындамай, қызметтер көрсетпей, тауарларды тиеп-жөнелтпей жасалған операциялар бойынша корпоративтік табыс салығын есептеу кезінде шығыстарды шегерімге жатқызу кезіндегі;

      3) мыналар:

      заңды күшіне енген сот шешімі негізінде тіркелуі жарамсыз деп танылған заңды тұлғалармен және (немесе) дара кәсіпкерлермен жасалған мәмілелер (операциялар) бойынша;

      заңды күшіне енген сот шешімі негізінде қайта тіркелуі жарамсыз деп танылған заңды тұлғалармен жасалған мәмілелер (операциялар) бойынша сатып алынған тауарлар, жұмыстар, көрсетілетін қызметтер бойынша қосылған құн салығының сомасын есепке жатқызу кезіндегі бұзушылықтар бойынша ұсынуға құқылы емес.

      4. Камералдық бақылау нәтижелері бойынша салық органдары анықтаған бұзушылықтарды жою туралы хабарлама, егер салық төлеуші (салық агенті) оны осы баптың 2-тармағында белгіленген тәртіппен және мерзімдерде орындамаса, орындалмады деп танылады.

      Бұл ретте салық органы мұндай жағдайлар бойынша шешім шығармайды.

      Камералдық бақылау нәтижелері бойынша салық органдары анықтаған тәуекел дәрежесі жоғары бұзушылықтарды жою туралы хабарламаны салық органы мынадай:

      осы баптың 2-1-тармағының талаптары бұзылған;

      түсінікте көрсетілген мән-жайлармен келіспеген жағдайларда, осы баптың 2-тармағы екінші бөлігінің 3) тармақшасында көрсетілген түсінік ұсынылғанда орындалмады деп таниды.

      Камералдық бақылау нәтижелері бойынша салық органдары анықтаған тәуекел дәрежесі жоғары бұзушылықтарды жою туралы хабарлама орындалмады деп танылған кезде камералдық бақылау нәтижелері бойынша салық органдары анықтаған бұзушылықтарды жою туралы хабарламаны орындалмады деп тану туралы шешім шығарылады.

      Камералдық бақылау нәтижелері бойынша салық органдары анықтаған бұзушылықтарды жою туралы хабарламаны орындалмады деп тану туралы шешім салық төлеушіге (салық агентіне) мынадай тәсілдердің бірімен:

      1) хабарламасы бар тапсырысты хатпен пошта арқылы – салық төлеуші (салық агенті) пошта немесе өзге де байланыс ұйымының хабарламасында белгі қойған күннен бастап жіберіледі. Бұл ретте мұндай шешімді пошта немесе өзге байланыс ұйымы пошта немесе өзге байланыс ұйымының қабылдағаны туралы белгі қойылған күннен бастап он жұмыс күнінен кешіктірілмейтін мерзімде жеткізуге тиіс;

      2) электрондық тәсілмен:

      салық органы шешімді веб-қосымшаға жеткізген күннен бастап жіберіледі.

      Бұл әдіс Қазақстан Республикасының электрондық құжат және электрондық цифрлық қолтаңба туралы заңнамасына сәйкес салық органдарымен электрондық тәсілмен өзара іс-қимыл жасайтын салық төлеушіге қолданылады;

      шешім пайдаланушының "электрондық үкімет" веб-порталындағы жеке кабинетіне жеткізілген күннен бастап жіберіледі.

      Бұл әдіс "электрондық үкімет" веб-порталында тіркелген салық төлеушіге қолданылады;

      3) "Азаматтарға арналған үкімет" мемлекеттік корпорациясы арқылы – оны өзі келу тәртібімен алған күннен бастап жіберіледі.

      Камералдық бақылау нәтижелері бойынша салық органдары анықтаған бұзушылықтарды жою туралы хабарламаны орындалмады деп тану туралы шешім шығару нысаны мен мерзімдерін уәкілетті орган белгілейді.

      4-1. Осы баптың 4-тармағында көрсетілген шешім табыс етілген (алынған) күннен бастап он жұмыс күні ішінде салық төлеушінің (салық агентінің) оған жоғары тұрған салық органына және (немесе) уәкілетті органға немесе сотқа шағым жасауы жүргізіледі.

      Бұл ретте салық төлеуші (салық агенті) шағымның көшірмесін осы баптың 4-тармағында көрсетілген шешімді жіберген салық органына жіберуге тиіс.

      4-2. Осы баптың 4-1-тармағында белгіленген мерзім дәлелді себеппен өткізіп алынған жағдайда, шағымды қарайтын салық органы және (немесе) уәкілетті орган бұл мерзімді шағым беретін салық төлеушінің (салық агентінің) өтінішхаты бойынша қалпына келтіреді.

      Шағымды қарайтын салық органы шағым берудің өткізіп алынған мерзімін қалпына келтіру мақсатында осы баптың 4-тармағында көрсетілген шешім жіберілген жеке тұлғаның, сондай-ақ салық төлеуші (салық агенті) басшысының және (немесе) бас бухгалтерінің (ол болған кезде) еңбекке уақытша қабілетсіздігін дәлелді себеп ретінде таниды.

      Осы тармақтың ережелері осы баптың 4-тармағында көрсетілген шешім жіберілген жеке тұлғаларға, сондай-ақ ұйымдық құрылымы жоғарыда көрсетілген адамдар болмаған уақытта оларды алмастыратын адамдардың болуын көздемейтін салық төлеушілерге (салық агенттеріне) қолданылады.

      Бұл ретте салық төлеуші (салық агенті) шағым берудің өткізіп алынған мерзімін қалпына келтіру туралы өтінішхатқа осы тармақтың екінші бөлігінде көрсетілген адамдардың еңбекке уақытша қабілетсіздігін растайтын құжатты және осындай салық төлеушінің (салық агентінің) ұйымдық құрылымын белгілейтін құжатты қоса беруге тиіс.

      Салық төлеуші (салық агенті) шағым мен өтінішхатты осы тармақтың екінші бөлігінде көрсетілген адамдардың еңбекке уақытша қабілетсіздік кезеңі аяқталған күннен бастап он жұмыс күнінен кешіктірмей берген жағдайда, шағымды қарайтын салық органы және (немесе) уәкілетті орган салық төлеушінің (салық агентінің) шағым берудің өткізіп алынған мерзімін қалпына келтіру туралы өтінішхатын қанағаттандырады.

      4-3. Алып тасталды – ҚР 12.12.2023 № 45-VIII (алғашқы ресми жарияланған күнінен бастап күнтізбелік алпыс күн өткен соң қолданысқа енгізіледі) Заңымен.

      5. Камералдық бақылау нәтижелері бойынша салық органдары анықтаған бұзушылықтарды жою туралы хабарламаға жоғары тұрған салық органына және (немесе) уәкілетті органға немесе сотқа шағым берілген кезде камералдық бақылау нәтижелері бойынша салық органдары анықтаған бұзушылықтарды жою туралы хабарламаны орындау мерзімінің өтуі:

      1) жоғары тұрған салық органы және (немесе) уәкілетті орган шағымды қабылдаған күннен бастап – жоғары тұрған салық органының және (немесе) уәкілетті органның жазбаша шешімі шығарылғанға дейін;

      2) сот шағымды (өтінішті) іс жүргізуге қабылдаған күннен бастап – сот актісі заңды күшіне енгенге дейін тоқтатыла тұрады.

      Бұл ретте, камералдық бақылау нәтижелері бойынша салық органдары анықтаған, осы баптың 3-тармағының 2) және 3) тармақшаларында көзделген бұзушылықтарды жою туралы хабарламаны жіберу бойынша салық органдары лауазымды адамдарының әрекеттеріне (әрекетсіздігіне) сотқа шағым берілген жағдайларда, салық төлеуші заңды күшіне енген сот шешімі негізінде тіркелуі (қайта тіркелуі) жарамсыз деп танылған заңды тұлғадан және (немесе) дара кәсіпкерден тауарларды, жұмыстарды, көрсетілетін қызметтерді іс жүзінде алғанын дәлелдеуге құқылы.

      6. Камералдық бақылау нәтижелері бойынша салық органдары анықтаған бұзушылықтарды жою туралы хабарламаның осы баптың 2-тармағының бірінші бөлігінде белгіленген мерзімде орындалмауы осы Кодекстің 118-бабына сәйкес салық төлеушінің банктік шоттары бойынша шығыс операцияларын тоқтата тұруға алып келеді.

      6-1. Тәуекел дәрежесі жоғары бұзушылықтар бойынша камералдық бақылау нәтижелері бойынша салық органдары анықтаған бұзушылықтарды жою туралы хабарламаны белгіленген мерзімде орындамау және (немесе) орындалмады деп тану осы Кодекстің 120-1-бабына сәйкес электрондық шот-фактуралардың ақпараттық жүйесінде электрондық шот-фактуралардың жазып берілуін шектеуге алып келеді.

      7. Осы Кодекстің 59-бабының 6-тармағына және 66-бабының 7-тармағына сәйкес жүргізілетін камералдық бақылау нәтижелері бойынша салық органы уәкілетті орган белгілеген нысан бойынша қорытынды жасайды.

      Бұл ретте осы тармақта көрсетілген қорытындыны жасау күні камералдық бақылаудың аяқталған күні болып табылады.

      Ескерту. 96-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI (01.01.2020 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі); 12.12.2023 № 45-VIII (алғашқы ресми жарияланған күнінен бастап күнтізбелік алпыс күн өткен соң қолданысқа енгізіледі) Заңдарымен.

11-тарау. САЛЫҚТЫҚ МІНДЕТТЕМЕНІҢ, ӘЛЕУМЕТТІК ТӨЛЕМДЕРДІ, АЙЫППҰЛДАР МЕН ӨСІМПҰЛДЫ АУДАРУ БОЙЫНША МІНДЕТТІҢ ОРЫНДАЛУЫН ЕСЕПКЕ АЛУ

97-бап. Жалпы ережелер

      1. Салықтардың және бюджетке төленетін төлемдердің, әлеуметтік төлемдердің, айыппұлдар мен өсімпұлдың есептелген, есепке жазылған, төленген сомаларын есепке алуды салық органдары салық төлеушінің жеке шотын жүргізу арқылы жүзеге асырады.

      2. Салық төлеушінің жеке шотын жүргізу тәртібін уәкілетті орган айқындайды.

      3. Салық төлеушінің жеке шоты ұлттық валютада жүргізіледі.

      4. Мыналар:

      салық төлеуші салықтық есептілікте;

      салық органдары – осы Кодекстің 493 және 532-баптарында белгіленген жағдайларда, уәкілетті мемлекеттік органдардың мәліметтері негізінде;

      уәкілетті мемлекеттік органдар осы Кодексте көзделген негіздер бойынша айқындаған сома (оның ішінде ұлғайтылуға немесе азайтылуға жататын сома) салықтардың, бюджетке төленетін төлемдердің, әлеуметтік төлемдердің есептелген сомасы болып табылады.

      5. Салық органы:

      салықтық тексерудің нәтижелері бойынша;

      салық төлеушінің (салық агентінің) тексеру нәтижелері туралы хабарламаға шағымын қарау қорытындылары бойынша;

      деңгейлес мониторинг нәтижелері бойынша;

      салық төлеушінің (салық агентінің) деңгейлес мониторинг нәтижелері туралы хабарламаға шағымын қарау қорытындылары бойынша;

      қоршаған ортаны қорғау саласындағы уәкілетті мемлекеттік органның және оның аумақтық органдарының осы Кодекстің 573-бабының 3-тармағына сәйкес Қазақстан Республикасы экологиялық заңнамасының сақталуы бойынша тексерулерді (мемлекеттік экологиялық бақылауды) жүзеге асыру нәтижелері бойынша ұсынған мәліметтері негізінде айқындаған салықтардың, бюджетке төленетін төлемдердің және әлеуметтік төлемдердің сомасы (оның ішінде ұлғайтылуға немесе азайтылуға жататын сома) салықтардың, бюджетке төленетін төлемдердің және әлеуметтік төлемдердің есепке жазылған сомасы болып табылады.

      6. Осы баптың 4 және 5-тармақтарын қолдану мақсатында есепке жатқызылатын қосылған құн салығының есепке жазылған салық сомасынан асып кетуі де қосылған құн салығының сомасын азайту болып табылады.

      7. Салықтар, бюджетке төленетін төлемдер, әлеуметтік төлемдер, айыппұлдар, өсімпұл бойынша салық төлеушінің жеке шотындағы есеп-қисаптар сальдосы уәкілетті орган айқындаған тәртіппен есептеледі.

      8. Салық органдары салық төлеушінің жеке шотынан салықтардың, бюджетке төленетін төлемдердің, әлеуметтік төлемдердің, айыппұлдардың, өсімпұлдардың барлық немесе жекелеген түрлері бойынша бюджетпен есеп айырысулардың жай-күйі туралы үзінді көшірмені салық төлеушінің сұрау салуы бойынша сұрау салу алынған күннен бастап бір жұмыс күнінің ішінде береді.

      Ескерту. 97-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-б. қараңыз); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

98-бап. Салықтар және бюджетке төленетiн төлемдер, әлеуметтiк төлемдер бойынша есеп-қисаптарды салыстырып тексеру жүргiзу

      1. Салық төлеушінің (салық агентінің) талап етуі бойынша салық органы бір жұмыс күні ішінде салықтар және бюджетке төленетін төлемдер, әлеуметтік төлемдер бойынша есеп-қисаптарды салыстырып тексеру жүргізеді.

      2. Салық төлеушінің (салық агентінің) деректері мен салық органы деректерінің арасында алшақтықтар болған жағдайда, алшақтықтар анықталған күннен бастап үш жұмыс күні ішінде салық органы мен салық төлеуші (салық агенті) туындаған алшақтықтарды жою бойынша шаралар қабылдайды. Қажет болған жағдайда салық төлеушінің (салық агентінің) жеке шотына түзетулер енгізіледі.

99-бап. Қаулыны орындаудың ескіру мерзімінің өтуіне байланысты айыппұл төлеу бойынша міндеттеменің тоқтатылуы

      Қазақстан Республикасының заңнамасында белгіленген қаулыны орындаудың ескіру мерзімінің өтуіне байланысты орындалуы мүмкін емес, салық салу, сондай-ақ Қазақстан Республикасының әлеуметтік қорғау, міндетті әлеуметтік медициналық сақтандыру туралы заңнамасы саласындағы құқық бұзушылықтар үшін әкімшілік жаза қолдану туралы қаулы бойынша айыппұл сомасы салық органының шешімі негізінде осындай шешім шығарылған күннен бастап бес жұмыс күнінен кешіктірілмей салық төлеушінің (салық агентінің) жеке шотынан салық органының есептен шығаруына жатады.

100-бап. Есебі салық органында жүргізілетін берешектің жоқ (бар) екендігі туралы мәлiметтердi беру тәртiбi

      1. Салық органы есебі салық органында жүргізілетін берешектің жоқ (бар) екендігі туралы мәліметтерді беру туралы сұрау салу негізінде осындай мәліметтерді:

      1) тіркеуші органға – сұрау салу келіп түскен күннен бастап үш жұмыс күнінен кешіктірмей;

      2) басқа мемлекеттік органдарға және (немесе) Қазақстан Республикасының заңнамасында берілуі көзделген тұлғаларға, салық төлеушіге – сұрау салу келіп түскен күннен бастап бір жұмыс күнінен кешіктірмей береді.

      Есебі салық органында жүргізілетін берешектің жоқ (бар) екендігі туралы мәліметтерге сұрау салу және оларды осы тармақтың бірінші бөлігінің 1) және 2) тармақшаларында көрсетілген тұлғаларға беру электрондық нысанда жүзеге асырылады.

      2. Есебі салық органында жүргізілетін берешектің жоқ (бар) екендігі туралы мәліметтер уәкілетті орган айқындаған тәртіппен қалыптастырылады.

      3. Заңды тұлға таратылған немесе шетелдік заңды тұлғаның филиалы (өкілдігі) қызметiн тоқтатқан жағдайда, есебі салық органында жүргізілетін берешектің осындай тұлғаларда жоқ (бар) екендігі туралы мәліметтер осы Кодекстің 58, 59 және 60-баптарында белгіленген шарттар сақталған кезде беріледі.

      4. Дара кәсіпкер немесе жеке практикамен айналысатын адам ретінде тіркеу есебінде тұрған жеке тұлғаның Қазақстан Республикасынан тұрақты тұрғылықты жерге кетуі кезінде есебі салық органында жүргізілетін берешектің осындай тұлғаларда жоқ (бар) екендігі туралы мәліметтер дара кәсіпкер немесе жеке практикамен айналысатын адам ретінде тіркеу есебінен шығарылған кезде беріледі.

      Ескерту. 100-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI (01.07.2019 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңдарымен.

1-параграф. Салықтарды, бюджетке төленетін төлемдерді, өсімпұл мен айыппұлдарды есепке жатқызу және қайтару

101-бап. Жалпы ережелер

      1. Есепке жатқызуды және (немесе) қайтаруды жүргізу күніне салықтың (қосылған құн салығын қоспағанда), бюджетке төленетін төлемнің аталған түрі, өсімпұл бойынша бюджетке төленген (өндіріп алынған) (есепке жатқызылғанды және қайтарылғанды шегергенде) және есептелген, есепке жазылған (азайтылғанды шегергенде) сомалары арасындағы оң айырма салықтың (қосылған құн салығын қоспағанда), бюджетке төленетін төлемнің, өсімпұлдың артық төленген (өндіріп алынған) сомасы болып табылады.

      Алдыңғы салықтық кезеңдердегі қосылған құн салығы бойынша есеп-қисаптар ескеріле отырып, салықтық кезеңде бюджетке төленген (өндіріп алынған) (есепке жатқызылғанды және қайтарылғанды шегергенде) және есептелген, есепке жазылған (азайтылғанды шегергенде) қосылған құн салығының сомалары арасындағы оң айырма артық төленген (өндіріп алынған) қосылған құн салығы сомасы болып табылады.

      Тіркеу алымдарының, жекелеген қызмет түрлерімен айналысуға лицензияларды, радиожиілік спектрін пайдалануға рұқсаттарды, "Астана" халықаралық қаржы орталығының инвестициялық резиденті болып табылатын шетелдіктің немесе азаматтығы жоқ адамның резиденттігін растайтын құжатты беру үшін алынатын алымдардың, сыртқы (көрнекі) жарнаманы орналастырғаны үшін төлемақының, мемлекеттік баждың төленген сомалары – жүзеге асырылуы үшін осындай төлемдерді төлеу талап етілетін әрекеттерді жасамауы (оның ішінде, салық төлеушінің тиісті құжаттарды бергенге дейін әрекеттер жасаудан бас тартуы нәтижесінде) фактісін тиісті уәкілетті мемлекеттік орган электрондық база арқылы және (немесе) қағаз жеткізгіштерде растаған жағдайда, артық төленген болып танылады.

      Орманды пайдаланғаны үшін төлемақының төленген сомалары орман пайдалануға арналған ағаш кесу билетi пайдаланылмаған жағдайда, артық төленген төлемдер болып танылады.

      2. Осы Кодекстің 672-бабына сәйкес бейрезидент-салық төлеушіге қайтарылуға жататын табыс салығының сомасы да табыс салығының артық төленген сомасы болып табылады.

      3. Салық органы салықтың, бюджетке төленетін төлемнің (есепке жатқызуға және қайтарылуға жатпайтын алымдар мен төлемақыларды қоспағанда), өсімпұлдың артық төленген (өндіріп алынған) сомаларын есепке жатқызуды және қайтаруды ұлттық валютада мынадай тәртіппен:

      тиісті салық, бюджетке төленетін төлем, өсімпұл бойынша жеке шоттарды жүргізу орны бойынша – осындай жеке шоттардың мәліметтері негізінде;

      жеке шоттар жүргізілмейтін бюджетке төленетін төлемдерді төлеу орны бойынша – тиісті уәкілетті мемлекеттік орган берген не электрондық база арқылы және (немесе) қағаз жеткізгіште алынған, жүзеге асырылуы үшін бюджетке төлемдерді төлеу көзделген әрекеттердің жасалмағанын растайтын, салық төлеуші ұсынған құжаттардың негізінде жүргізеді.

      4. Салық органы салықтың, бюджетке төленетін төлемнің, өсімпұлдың артық төленген (өндіріп алынған) сомасын есепке жатқызуды және қайтаруды мынадай тәртіппен:

      1) салықтық өтініш негізінде есепке жатқызуды және қайтаруды жүргізген жағдайда – салық органдары осындай өтінішті тіркеген күннен бастап;

      2) өтінішсіз есепке жатқызуды жүргізген жағдайда – салық төлеушінің жеке шотында артық төленген сома түзілген күннен бастап есептелетін бес жұмыс күні ішінде жүргізеді.

      Салық органы салықтың, бюджетке төленетін төлемнің, өсімпұлдың артық төленген (өндіріп алынған) сомасын қайтаруды бюджетке салықтық берешегі болмаған кезде салық төлеушінің салықтық өтініші негізінде оның банктік шотына жүргізеді.

      Салық органы салықтық берешегі болған кезде есепке жатқызуға арналған салықтық өтінішті ұсынбастан, орын алған салықтық берешекті өтеу есебіне салықтың, бюджетке төленетін төлемнің, өсімпұлдың артық төленген сомасын есепке жатқызуды жүргізеді.

      Егер салық төлеуші заңды тұлға болып табылса, салықтың, бюджетке төленетін төлемнің, өсімпұлдың артық төленген сомасын есепке жатқызу – есепке жатқызуға арналған салықтық өтініш ұсынылмастан, заңды тұлға мен оның құрылымдық бөлімшелерінің орын алған салықтық берешегін өтеу есебіне жүргізіледі.

      Салықтың, бюджетке төленетін төлемнің, өсімпұлдың артық төленген сомасының қалдығы осы тармақта көзделген есепке жатқызу жүргізілгеннен кейін қайтарылуға жатады.

      5. Мыналар:

      1) есепке жатқызуға жатпайды:

      заңды тұлға мен оның құрылымдық бөлімшесі арасындағы есепке жатқызудан басқа, салықтың, бюджетке төленетін төлемнің, өсімпұлдың артық төленген (өндіріп алынған) сомасы басқа салық төлеушінің салықтық берешегін өтеу есебіне;

      мемлекеттік баждың төленген сомасы;

      2) мыналар:

      Қазақстан Республикасының аумағы бойынша автокөлік құралдарының жүргені үшін алымның, консулдық алымның, мыналарды:

      жер учаскелерін пайдаланғаны, пайдалы қатты қазбаларды барлауға немесе өндіруге арналған лицензия негізінде Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес мемлекеттің жер қойнауы учаскесін бергені, жануарлар дүниесін пайдаланғаны, ерекше қорғалатын табиғи аумақтарды пайдаланғаны үшін төлемақының төленген сомасы, осындай сомалардың қате төленген жағдайларын қоспағанда;

      есепке алу-бақылау маркаларымен таңбалануға жататын акцизделетін тауарлар үшін акциздердің артық төленген сомасы, салық төлеушінің осындай тауарларды өндіру жөніндегі қызметін тоқтату және бұрын алынған есепке алу-бақылау маркаларын қабылдау-беру актісі бойынша салық органына қайтару жағдайларын қоспағанда;

      салықтың, жер учаскелерін пайдаланғаны, жерүсті көздерінен су ресурстарын пайдаланғаны, қоршаған ортаға теріс әсер еткені үшін төлемақының артық төленген (өндіріп алынған) сомасы – осындай салықтар, төлемақылар бойынша салықтық есептілікті ұсыну мерзімі ұзартылған жағдайда оны ұсыну күніне дейін;

      аукцион жеңімпазын айқындауға әсер еткен, Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасында белгіленген өткізу қағидаларының бұзылуына байланысты, жер қойнауын пайдалану құқығын беруге арналған аукцион жарамсыз деп танылған жағдайды қоспағанда, қол қойылған бонустың төленген сомасы;

      "Астана" халықаралық қаржы орталығының инвестициялық резиденті болып табылатын шетелдіктің немесе азаматтығы жоқ адамның резиденттігін растайтын құжатты бергені үшін төленген алым сомасы, мұндай сомаларды қате төлеу немесе "Астана" халықаралық қаржы орталығының инвестициялық резиденті болып табылатын шетелдіктің немесе азаматтығы жоқ адамның резиденттігін растайтын құжатты беруден бас тарту жағдайларын қоспағанда, есепке жатқызуға және қайтаруға жатпайды.

      6. Салық органы есепке жатқызу және (немесе) қайтару мерзімі бұзылып жүргізілген салықтың, бюджетке төленетін төлемнің артық төленген (өндіріп алынған) сомасына арналған салық төлеушінің салықтық өтініші бойынша есепке жатқызуды және (немесе) қайтаруды жүргізу мерзімін бұзған жағдайда, салық органы мерзімін өткізіп алған әрбір күн үшін салық төлеушінің пайдасына өсімпұлды есепке жазады. Өсімпұл есепке жатқызуды және (немесе) қайтаруды жүргізу күнін қоса алғанда, есепке жатқызуды және (немесе) қайтаруды жүргізу мерзімі аяқталған күннен кейінгі күннен бастап мерзімін өткізіп алған әрбір күн үшін қолданылған Қазақстан Республикасы Ұлттық Банкінің базалық мөлшерлемесінің 1,25 еселенген мөлшерінде есепке жазылады.

      Есепке жазылған өсімпұл сомасы тиісті бюджет сыныптамасының коды бойынша бюджетке түсетін түсімдердің есебінен салықтың, бюджетке төленетін төлемнің, өсімпұлдың артық төленген (өндіріп алынған) сомасын есепке жатқызу (немесе) қайтару жүргізілген күні салықтық өтініште көрсетілген салық төлеушінің банктік шотына аударылуға жатады.

      7. Салықтың, бюджетке төленетін төлемнің, өсімпұлдың артық төленген (өндіріп алынған) сомасын есепке жатқызуды (немесе) қайтаруды жүргізу тәртібін уәкілетті орган айқындайды.

      Ескерту. 101-бапқа өзгеріс енгізілді - ҚР 19.04.2019 № 249-VI (01.08.2019 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 02.01.2021 № 402-VI (01.01.2022 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.07.2023 бастап қолданысқа енгізіледі) Заңдарымен.

102-бап. Салықтар, бюджетке төленетін төлемдер, өсімпұл сомаларын есепке жатқызу

      1. Салықтың, бюджетке төленетін төлемнің, өсімпұлдың артық төленген (өндіріп алынған) сомасы:

      1) салық төлеушінің өтінішінсіз – осы баптың 2 және 3-тармақтарына сәйкес;

      2) салық төлеушінің салықтық өтініші бойынша – осы баптың 4-тармағына сәйкес есепке жатқызуға жатады.

      2. Салықтың, бюджетке төленетін төлемнің артық төленген (өндіріп алынған) сомасын есепке жатқызу салық төлеушінің өтінішінсіз мынадай реттілікпен:

      1) артық төленген сома түзілген – белгілі бір салық түрі, мыналарды: жер учаскелерін пайдаланғаны, жерүсті көздерінен су ресурстарын пайдаланғаны, қоршаған ортаға теріс әсер еткені, радиожиілік спектрін пайдаланғаны, қалааралық және (немесе) халықаралық телефон байланысын, сондай-ақ ұялы байланысты бергені үшін төлемақы (бұдан әрі осы баптың мақсаттары үшін – төлемақы) бойынша орындалу мерзімі басталған салықтар мен бюджетке төленетін төлемдердің есептелген, есепке жазылған сомаларын төлеу жөніндегі салықтық міндеттеменің есебіне;

      2) салықтардың және (немесе) бюджетке төленетін төлемдердің өзге де түрлері бойынша бересіні өтеу есебіне;

      3) артық төленген сома түзілген – белгілі бір салық түрі, төлемақы бойынша өсімпұлды өтеу есебіне;

      4) салықтардың және (немесе) бюджетке төленетін төлемдердің өзге де түрлері бойынша өсімпұлды өтеу есебіне;

      5) артық төленген сома түзілген – белгілі бір салық түрі, төлемақы бойынша және салықтардың және (немесе) бюджетке төленетін төлемдердің өзге де түрлері бойынша айыппұлды өтеу есебіне жүргізіледі.

      3. Өсімпұлдың артық төленген (өндіріп алынған) сомасын есепке жатқызу салық төлеушінің өтінішінсіз мынадай реттілікпен:

      1) артық төленген өсімпұл сомасы түзілген – белгілі бір салық түрі, төлемақы бойынша өсімпұлдың есепке жазылған сомаларын төлеу жөніндегі салықтық міндеттеменің есебіне;

      2) артық төленген өсімпұл сомасы түзілген – белгілі бір салық түрі, төлемақы бойынша бересіні өтеу есебіне;

      3) салықтардың және (немесе) бюджетке төленетін төлемдердің өзге де түрлері бойынша бересіні өтеу есебіне;

      4) салықтардың және (немесе) бюджетке төленетін төлемдердің өзге де түрлері бойынша өсімпұлды өтеу есебіне;

      5) артық төленген сома түзілген – белгілі бір салық түрі, төлемақы бойынша және салықтардың және (немесе) бюджетке төленетін төлемдердің өзге де түрлері бойынша айыппұлды өтеу есебіне жүргізіледі.

      4. Салықтың, бюджетке төленетін төлемнің, өсімпұлдың артық төленген (өндіріп алынған) сомасын есепке жатқызу салық төлеушінің салықтық өтініші бойынша:

      1) бюджетке салықтық берешек болмаған кезде осындай өтініште көрсетілген салықтың және (немесе) бюджетке төленетін төлемнің тиісті түрі бойынша алдағы төлемдер есебіне;

      2) құрылымдық бөлімшесі (құрылымдық бөлімшелері) бар заңды тұлға болып табылатын салық төлеушінің салықтық өтініші бойынша – осындай өтініште көрсетілген салықтың және (немесе) бюджетке төленетін төлемнің тиісті түрі бойынша осындай заңды тұлғаның құрылымдық бөлімшесінің (құрылымдық бөлімшелерінің) салықтық берешегін өтеу есебіне;

      3) заңды тұлғаның құрылымдық бөлімшесі болып табылатын салық төлеушінің салықтық өтініші бойынша – осындай өтініште көрсетілген салықтың және (немесе) бюджетке төленетін төлемнің тиісті түрі бойынша заңды тұлғаның салықтық берешегін өтеу есебіне жүргізіледі.

      5. Электрондық байланыс арналары арқылы жіберілген салық төлеушінің келісімі болған жағдайда, салықтың, бюджетке төленетін төлемнің артық төленген (өндіріп алынған) сомасын есепке жатқызу салық төлеушінің өтінішінсіз, бюджетке салықтық берешек болмаған кезде салықтың, бюджетке төленетін төлемнің тиісті түрі бойынша алдағы төлемдер есебіне жүргізіледі.

      Ескерту. 102-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 02.01.2021 № 402-VI (01.01.2022 бастап қолданысқа енгізіледі) Заңдарымен.

103-бап. Салықтың, бюджетке төленетін төлемнің, өсімпұлдың қате төленген сомасын есепке жатқызу, қайтару

      1. Аудару кезінде мынадай қателердің кез келгені жіберілген:

      1) төлем құжатында:

      салық төлеушінің сәйкестендіру нөмірі дұрыс көрсетілмеген;

      орналасқан жері бойынша салық және бюджетке төленетін төлем, өсімпұл сомасы төленуге тиіс салық органының сәйкестендіру нөмірінің орнына басқа салық органының сәйкестендіру нөмірі көрсетілген;

      төлемнің мәтіндік мақсаты төлем мақсатының кодына және (немесе) кірістердің бюджеттік сыныптамасының кодына сәйкес келмеген;

      2) екінші деңгейдегі банк немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйым салық төлеушінің төлем құжатын қате орындаған;

      3) ақша жөнелтуші – салық төлеуші тіркеу есебінде тұрмаған салық органына төлем жүргізген;

      4) ақша жөнелтуші – салық төлеуші салықтың немесе бюджетке төленетін төлемнің, өсімпұлдың осы түрі бойынша төлеуші болып табылмайтын кездегі сома салықтың, бюджетке төленетін төлемнің, өсімпұлдың қате төленген сомасы болып табылады.

      2. Салықтың, бюджетке төленетін төлемнің, өсімпұлдың қате төленген сомасын есепке жатқызу, қайтару:

      1) салық төлеушінің салықтық өтініші;

      2) екінші деңгейдегі банктің немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымның өтініші (бұдан әрі осы баптың мақсаты үшін – екінші деңгейдегі банктің өтініші);

      3) қате фактісі анықталған жағдайда, салық органы жасаған салықтың, бюджетке төленетін төлемнің, өсімпұлдың қате төленген сомасының туындау себептері туралы хаттама бойынша жүргізіледі.

      3. Салықтың, бюджетке төленетін төлемнің, өсімпұлдың қате төленген сомасын есепке жатқызу, қайтару:

      салық төлеушінің салықтық өтініші, екінші деңгейдегі банктің өтініші ұсынылған;

      салықтың, бюджетке төленетін төлемнің, өсімпұлдың қате төленген сомасы түскен күннен бастап бес жұмыс күні ішінде жүргізіледі.

      4. Салық төлеушінің салықтық өтініші, екінші деңгейдегі банктің өтініші салықтың, бюджетке төленетін төлемнің, өсімпұлдың қате төленген сомасын есепке алу жүргізілетін салық органына ұсынылады.

      5. Салық органы осы баптың 1-тармағында көрсетілген қателердің бірінің бар екенін растаған жағдайда, осы салық органы:

      1) қате төленген соманы бюджет сыныптамасының тиісті кодына және (немесе) тиісті салық органына есепке жатқызуды жүргізеді;

      2) салық төлеушінің банктік шотына қайтаруды жүргізеді.

      6. Екінші деңгейдегі банк немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйым сол бір төлем құжаты бойынша салық, бюджетке төленетін төлем, өсімпұл сомасын қайтадан аударуға алып келген салық төлеушінің төлем құжатын қате орындаған жағдайларда, салық органы қате фактісі расталған кезде екінші деңгейдегі банктің өтініші бойынша қате төленген соманы:

      ақша банктік шоттан есептен шығарылған немесе төлем банкоматтар арқылы жүзеге асырылған жағдайда – салық төлеушінің банктік шотына;

      ақша екінші деңгейдегі банкке қолма-қол ақшамен енгізілген немесе төлем электрондық терминалдар арқылы жүзеге асырылған жағдайда – екінші деңгейдегі банктің банктік шотына қайтаруды жүргізеді.

      7. Салық органдары осы баптың 1-тармағында көрсетілген қателердің бар екендігін растамаған жағдайда, осы салық органы осы баптың 2-тармағының 1) және 2) тармақшаларында көзделген негіздер бойынша салық төлеушіге қатенің расталмағаны туралы жазбаша хабарлама жібереді.

      Ескерту. 103-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

104-бап. Қосылған құн салығының асып кету сомасын қайтару

      1. Қосылған құн салығын төлеушінің осы Кодекстің 431, 432және 434-баптарына сәйкес, қосылған құн салығы бойынша декларацияда көрсетілген қосылған құн салығының асып кету сомасын қайтару туралы талабы бойынша қосылған құн салығының асып кету сомасын қайтару осы Кодекстің 102-бабында көзделген есепке жатқызуды жүргізу және (немесе) салық төлеушінің банктік шотына аудару арқылы, ұсынылған салықтық өтініш негізінде жүргізіледі.

      2. Осы Кодекстiң 429, 431, 432 және 434-баптарына сәйкес қосылған құн салығының қайтаруға жататын асып кету сомасы салық органы қосылған құн салығының асып кету сомасын қайтаруға төлем құжатын жасаған күнге қосылған құн салығы бойынша жеке шоттағы қосылған құн салығы бойынша асып кету сомасынан аспауға тиiс.

      3. Қосылған құн салығы бойынша асып кету сомасын қайтару салық төлеушінің тұрған жері бойынша, салықтық берешегі болмаған кезде қосылған құн салығы бойынша асып кету сомасын қайтарудың осы Кодексте көзделген мерзімі ішінде оның банктік шотына жүргізіледі.

      Салық органы салықтық берешек болған кезде, есепке жатқызуға арналған салықтық өтінішті ұсынбастан, орын алған салықтық берешекті, оның ішінде заңды тұлғалардың құрылымдық бөлімшелерінің салықтық берешегін өтеу есебіне қосылған құн салығы бойынша асып кетуді есепке жатқызуды жүргізеді.

      Қосылған құн салығы бойынша асып кету сомасының қалдығы осы тармақта көзделген есепке жатқызу жүргізілгеннен кейін қайтарылуға жатады.

      4. Салық органы қосылған құн салығының асып кету сомасын қайтаруды жүргізу мерзімін бұзған кезде мерзімін бұза отырып қайтару жүргізілген осындай асып кету сомасына салық органы салық төлеушінің пайдасына мерзімін өткізіп алған әрбір күн үшін өсімпұлды есепке жазады. Өсімпұл қайтару күнін қоса алғанда, қайтару мерзімі аяқталғаннан кейінгі күннен бастап мерзімін өткізіп алған әрбір күнге Қазақстан Республикасы Ұлттық Банкінің базалық мөлшерлемесінің 1,25 еселенген мөлшерінде есепке жазылады.

      5. Салық төлеушінің пайдасына есепке жазылған өсімпұл сомасы бюджет сыныптамасының тиісті коды бойынша бюджетке түсетін түсімдердің есебінен қосылған құн салығының асып кету сомасын қайтару күні салық төлеушінің банктік шотына аударылуға жатады.

      Ескерту. 104-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңдарымен.

105-бап. Қосылған құн салығын өзге де негіздер бойынша қайтару

      1. Осы Кодекстің Ерекше бөлігінде көзделген негіздер бойынша:

      1) грант қаражаты есебінен сатып алынған тауарлар, жұмыстар, көрсетілетін қызметтер бойынша төленген;

      2) Қазақстан Республикасында аккредиттелген дипломатиялық және оған теңестірілген өкілдік төлеген қосылған құн салығының сомасы бюджеттен қайтарылуға жатады.

      2. Грант алушыға қайтарылуға жататын қосылған құн салығын қайтаруды салық органы грант алушының тұрған жері бойынша оның банктік шотына осы Кодекстің 102-бабына сәйкес есепке жатқызулар жүргізілгеннен кейін осы Кодекстің 435-бабында белгіленген қайтару мерзімі ішінде жүргізеді.

      3. Қазақстан Республикасында акредиттелген шет мемлекеттердiң дипломатиялық және оларға теңестiрiлген өкiлдiктерiне, шет мемлекеттің консулдық мекемелеріне және бiрге тұратын отбасы мүшелерiн қоса алғанда, осы өкілдіктердің дипломатиялық, әкiмшiлiк-техникалық персоналына жататын адамдарға, бірге тұратын отбасы мүшелерін қоса алғанда, консулдық лауазымды адамдарға, консулдық қызметшілерге қосылған құн салығын қайтаруды салық органы олардың банктік шотына осы Кодекстің 436-бабында белгіленген тәртіппен және мерзімде жүргізеді.

106-бап. Салық салу, Қазақстан Республикасының әлеуметтік қорғау туралы, міндетті әлеуметтік медициналық сақтандыру туралы заңнамасы саласындағы құқық бұзушылықтар бойынша құқыққа сыйымсыз салынған айыппұлдың төленген сомасын, сондай-ақ артық төленген соманы қайтару

      1. Салық салу, Қазақстан Республикасының әлеуметтік қорғау туралы, міндетті әлеуметтік медициналық сақтандыру туралы заңнамасы саласындағы құқық бұзушылықтар бойынша құқыққа сыйымсыз салынған айыппұлдың төленген сомасын айыппұлдың күшін жою немесе оның мөлшерін азайту салдарынан қайтару салық төлеушінің салықтық өтініші (бұдан әрі осы баптың мақсаты үшін – айыппұл сомасын қайтаруға арналған өтініш) негізінде жүргізіледі.

      Айыппұл сомасын қайтаруға арналған өтінішке айыппұлдың құқыққа сыйымсыз салынуы салдарынан оның күшін жоюды немесе мөлшерін азайтуды көздейтін заңды күшіне енген сот шешімі немесе жоғары тұрған салық органының (лауазымды адамның) шешімі қоса берілуге тиіс.

      2. Айыппұл сомасын қайтаруға арналған өтінішті салық төлеуші жеке шоты бойынша қайтаруға жататын айыппұл сомасы есептеулі тұратын салық органына ұсынады.

      3. Осы баптың 1-тармағына сәйкес айыппұлдың төленген сомасын қайтаруды салық органы салық төлеушінің банктік шотына айыппұл сомасын қайтаруға арналған өтініш ұсынылған күннен бастап бес жұмыс күні ішінде жүргізеді.

      4. Әкімшілік жаза қолдану туралы қаулыны орындау мақсатында айыппұлды төлеу кезінде артық төленген соманы қайтару осы баптың 3-тармағында белгіленген тәртіппен және мерзімдерде жүргізіледі.

      Ескерту. 106-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

107-бап. Сот шешімі бойынша электрондық аукциондар қорытындыларының күшін жою нәтижесінде салықтың, бюджетке төленетін төлемнің, өсімпұлдың және айыппұлдың төленген сомасын қайтару

      1. Соттың заңды күшіне енген шешімімен уәкілетті заңды тұлға өткізген электрондық аукцион қорытындыларының күші жойылған жағдайда, салықтың, бюджетке төленетін төлемнің, өсімпұлдың және айыппұлдың төленген сомасын қайтару уәкілетті орган бекіткен нысандағы уәкілетті заңды тұлғаның салықтық өтініші (бұдан әрі осы баптың мақсаты үшін – қайтаруға арналған өтініш) негізінде жүргізіледі.

      Қайтаруға арналған өтінішке:

      1) заңды күшіне енген сот шешімінің көшірмесі;

      2) уәкілетті заңды тұлғаның салықты, бюджетке төленетін төлемді, өсімпұлды және айыппұлды төлегені туралы төлем құжатының көшірмесі қоса беріледі.

      2. Салықтың, бюджетке төленетін төлемнің, өсімпұлдың, айыппұлдың төленген сомасын қайтаруды төленген жердегі салық органы қайтаруға арналған өтініш берілген күннен бастап бес жұмыс күні ішінде уәкілетті заңды тұлғаның банктік шотына ұлттық валютада жүргізеді.

      Ескерту. 107-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

108-бап. Мемлекеттiк баждың төленген сомаларын қайтару ерекшеліктері

      1. Мемлекеттiк баждың артық төленген сомасы:

      1) талап қоюшы сотқа талап арыздар және өзге де өтініштер (шағымдар) берген кезде өз талаптарын азайтатын жағдайларды қоспағанда, мемлекеттiк баж осы Кодекс бойынша талап етiлгеннен көп мөлшерде енгiзiлген;

      2) іс төрелікке берілген;

      3) іс бірінші және апелляциялық сатылардағы соттарда тараптардың татуласу келісімімен, дауды (жанжалды) медиация тәртібімен реттеу туралы келісіммен немесе дауды партисипативтік рәсім тәртібімен реттеу туралы келісіммен аяқталған жағдайда – толық көлемде, кассациялық сатыдағы сотта – сот актісін кассациялық тәртіппен қайта қарау туралы өтінішхат берген кезде төленген соманың 50 пайызы мөлшерінде;

      4) азаматтың жолданымын Қазақстан Республикасының Конституциялық Соты, талап арызды немесе өзге де өтінішті (шағымды) сот қайтарған немесе оны қабылдаудан бас тартылған, сондай-ақ нотариустар немесе осыған уәкiлеттiк берілген адамдар нотариаттық әрекеттердi жасаудан бас тартқан;

      5) егер iс Қазақстан Республикасының Конституциялық Сотында, сотта қарауға жатпайтын болса, сондай-ақ егер талап қоюшы дауды алдын ала шешудiң осы санаттағы iстер үшiн белгiленген тәртiбiн сақтамаған не талапты әрекетке қабiлетсiз адам қойған болса, іс бойынша конституциялық іс жүргізу, iс жүргiзу тоқтатылған немесе талап қою қараусыз қалдырылған;

      6) мемлекеттiк бажды төлеген адамдар заңдық мәні бар әрекеттердi жасаудан немесе осы заңдық мәні бар әрекеттердi жасайтын органға жүгiнгенге дейiн құжатты алудан бас тартқан;

      7) сот актісін кассациялық тәртіппен қайта қарау туралы өтінішхат қайтарылған;

      8) Қазақстан Республикасының заңдарында белгiленген өзге де жағдайларда iшiнара немесе толық қайтаруға жатады.

      2. Мемлекеттік баж:

      1) азамат Қазақстан Республикасының Конституциялық Сотына өз жолданымын кері қайтарып алған, талап қоюшы талап қоюдан бас тартқан;

      2) талап қоюшы өз талаптарын азайтқан;

      3) сот бұйрығының күші жойылған жағдайларда қайтарылмайды.

      3. Салық органы мемлекеттік баждың артық төленген сомасын қайтаруды салық төлеуші ұсынған салықтық өтініштің және тиісті мемлекеттік органның қайтарудың құқыққа сыйымдылығын растайтын құжатының негізінде жүргізеді.

      4. Сот оның пайдасына іс бойынша тарап болып табылатын мемлекеттік мекемеден мемлекеттік бажды өндіріп алу туралы шешім шығарған салық төлеушіге мемлекеттік баж сомасын қайтаруды салық органы салық төлеуші ұсынған салықтық өтініштің және заңды күшіне енген сот шешімінің негізінде жүргізеді.

      5. Мемлекеттік баждың артық төленген сомасын қайтаруды оның төленген жері бойынша салық органы қайтаруға арналған салықтық өтініш берілген күннен бастап бес жұмыс күні ішінде мемлекеттік баж сомасы есепке жазылған бюджеттік сыныптаманың тиісті кодынан салық төлеушінің банктік шотына жүргізеді.

      6. Осы бапта көзделген мемлекеттік баждың артық төленген сомасын қайтаруға арналған құжаттар салық органына мемлекеттік баждың мұндай сомасы бюджетке төленген күннен бастап үш жыл мерзім өткенге дейін ұсынылуға тиіс.

      Ескерту. 108-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

108-1-бап. Қазақстан Республикасының өнімді бөлу бойынша үлесі жөніндегі салықтық міндеттеме бойынша заттай нысанда есепке жатқызу ерекшеліктері

      1. Жеке шот заттай нысанда жүргізілген кезде Қазақстан Республикасының өнімді бөлу бойынша үлесі жөніндегі салықтық міндеттемені заттай нысанда орындау есебіне жер қойнауын пайдаланушы заттай нысанда беретін пайдалы қазбалардың артық берілген көлемі есепке жатқызуды жүргізу күніне салықтық міндеттемені заттай нысанда орындау есебіне берілген пайдалы қазбалардың көлемі мен салықтық міндеттемені заттай нысанда орындау есебіне берілуге жататын пайдалы қазбалардың көлемі арасындағы оң айырма болып табылады.

      2. Жеке шот заттай нысанда жүргізілген кезде Қазақстан Республикасының өнімді бөлу бойынша үлесі жөніндегі салықтық міндеттемені заттай нысанда орындау есебіне жер қойнауын пайдаланушы заттай нысанда беретін пайдалы қазбалардың артық берілген көлемін есепке жатқызуды салық органы жер қойнауын пайдаланушының Қазақстан Республикасының өнімді бөлу бойынша үлесі жөніндегі жеке шотты жүргізу орны бойынша осындай жеке шоттың мәліметтері негізінде жүргізеді.

      3. Жеке шот заттай нысанда жүргізілген кезде Қазақстан Республикасының өнімді бөлу бойынша үлесі жөніндегі салықтық міндеттемені заттай нысанда орындау есебіне жер қойнауын пайдаланушы заттай нысанда беретін пайдалы қазбалардың артық берілген көлемін есепке жатқызуды салық органы мерзімінде орындалмаған Қазақстан Республикасының өнімді бөлу бойынша үлесі жөніндегі салықтық міндеттемені заттай нысанда өтеу есебіне жер қойнауын пайдаланушының есепке жатқызуға салықтық өтінішінсіз жүргізеді.

      Ескерту. 1-параграф 108-1-баппен толықтырылды – ҚР 21.12.2022 № 165-VII (01.01.2018 бастап қолданысқа енгізіледі) Заңымен.

2-параграф. Жеке табыс салығы бойынша асып кетуді есепке жатқызу және (немесе) қайтару

      ЗҚАИ-ның ескертпесі!
      2-параграф 01.01.2025 бастап қолданысқа енгізіледі - ҚР 25.12.2017 № 121-VI Заңымен.
      ЗҚАИ-ның ескертпесі!
      112, 113-баптарға өзгерістер енгізу көзделген – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

12-тарау. САЛЫҚТЫҚ МІНДЕТТЕМЕНІ, ӘЛЕУМЕТТІК ТӨЛЕМДЕРДІ ЕСЕПТЕУ, ҰСТАП ҚАЛУ ЖӘНЕ АУДАРУ БОЙЫНША МІНДЕТТЕМЕЛЕРДІ ОРЫНДАУ ЖӨНІНДЕГІ ХАБАРЛАМА

114-бап. Жалпы ережелер

      1. Салық органы салық төлеушіге (салық агентіне) қағаз жеткізгіште немесе электрондық тәсілмен жіберген, оның салықтық міндеттемені орындау, сондай-ақ бақылау салық органдарына жүктелген әлеуметтік төлемдерді толық есептеу және уақтылы төлеу қажеттігі туралы хабары хабарлама деп танылады. Хабарламалардың нысандарын уәкілетті орган бекітеді. 

      2. Хабарлама төменде санамаланған түрлермен шектеледi және олар салық төлеушiге (салық агентіне) мынадай мерзiмдерде:

      1) осы Кодекстің 37-бабының 2-тармағына сәйкес салық органы есептеген салықтар сомасы туралы – есептеу күнінен бастап он жұмыс күнiнен кешiктiрілмей;

      2) тексеру нәтижелері туралы – осы Кодекстің 159-бабының 4-тармағында белгіленген жағдайды қоспағанда, салық төлеушіге (салық агентіне) салықтық тексеру актісі табыс етілген күннен бастап бес жұмыс күнiнен кешiктiрілмей;

      3) таратудың салықтық есептілігі ұсынылған күннен бастап таратудың салықтық тексеруі аяқталған күнге дейінгі кезеңде салықтардың, бюджетке төленетін төлемдердің және әлеуметтік төлемдердің есепке жазылған сомалары туралы – таратудың салықтық тексеруінің актісі салық төлеушіге (салық агентіне) табыс етілген күннен бастап бес жұмыс күнінен кешiктiрілмей;

      4) қоршаған ортаны қорғау саласындағы уәкілетті органның мәліметтері негізінде қоршаған ортаға теріс әсер еткені үшін төлемақының есепке жазылған сомасы туралы – осы Кодекстің 573-бабының 3-тармағында көрсетілген мәліметтер алынған күннен бастап он жұмыс күнiнен кешiктiрілмей;

      5) Қазақстан Республикасының салық заңнамасында белгіленген мерзімде салықтық есептіліктің ұсынылмауы туралы – хабарламаны жіберу мерзімі осы Кодексте белгіленген ұсыну мерзімінен бастап он жұмыс күнінен кешіктірілмей жүргізілетін, корпоративтiк табыс салығы мен қосылған құн салығы бойынша салықтық есептілікті қоспағанда, бұзушылық анықталған күннен бастап жіберіледі.

      Уәкілетті орган растаған бағдарламалық қамтамасыз етуде техникалық қате туындауы себебінен осы тармақшада көрсетілген хабарламаны жіберу мерзімі бұзылған жағдайда, осы хабарлама мерзімінде жіберілді деп есептеледі. Бұл ретте осындай хабарлама бойынша салықтық міндеттеме және (немесе) әлеуметтік төлемдерді есептеу, ұстап қалу және аудару жөніндегі міндеттемелер салық төлеушінің осы Кодекстің 115-бабының 5-тармағында белгіленген мерзімде орындауына жатады.

      6) алып тасталды – ҚР 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңымен;

      7) салықтық берешекті өтеу туралы – салықтық берешек түзілген немесе салық төлеуші тәуекел деңгейі төмен санаттан тәуекел деңгейі орташа немесе жоғары санатқа өткен күннен бастап бес жұмыс күнінен кешiктiрілмей;

      8) жеке тұлғалардың салықтық берешегі туралы – салықтық берешек түзілген күннен бастап жиырма жұмыс күнінен кешіктірілмей;

      9) дебиторлардың банктік шоттардағы ақшасына өндiрiп алуды қолдану туралы – өндiрiп алуды қолдануға дейiн жиырма жұмыс күнiнен кешiктiрілмей;

      10) камералдық бақылау нәтижелері бойынша салық органдары анықтаған бұзушылықтарды жою туралы – осы Кодекстің 59-бабының 7-тармағында және 66-бабының 8-тармағында белгіленген жағдайларды қоспағанда, салықтық есептілікте бұзушылықтар анықталған күннен бастап он жұмыс күнінен кешіктірілмей;

      11) тексеру нәтижелері туралы хабарламаға салық төлеушінің (салық агентінің) шағымын қарау қорытындылары туралы – шағым бойынша шешім қабылданған күннен бастап бес жұмыс күнінен кешіктірілмей;

      12) Қазақстан Республикасының салық заңнамасын бұзушылықтарды жою туралы – олар анықталған күннен бастап бес жұмыс күнiнен кешіктірілмей;

      13) салық төлеушінің тұрған жерін (жоқтығын) растау туралы – салық органдарының лауазымды адамдары салықтық зерттеп-қарау актісін жасаған күннен бастап үш жұмыс күнiнен кешiктiрілмей;

      14) деңгейлес мониторинг шеңберінде шешімнің нәтижелері бойынша шығарылған мониторингтің нәтижелері туралы (бұдан әрі осы Кодекстің мақсаттары үшін – деңгейлес мониторинг нәтижелері туралы хабарлама) – осындай шешім шығарылған күннен бастап бес жұмыс күнiнен кешiктiрілмей жіберіледі.

      3. Хабарламада:

      1) салық төлеушінің (салық агентінің) сәйкестендіру нөмірі;

      2) салық төлеушінің тегі, аты, әкесінің аты (егер ол жеке басты куәландыратын құжатта көрсетілген болса) немесе толық атауы;

      3) салық органының атауы;

      4) хабардар ету күні;

      5) осы Кодексте және (немесе) Қазақстан Республикасының заңдарында белгіленген жағдайларда – салықтық міндеттеменің және (немесе) әлеуметтік төлемдерді есептеу, ұстап қалу және аудару жөніндегі міндеттемелердің сомасы;

      6) жеке тұлғалардың мүлік салығы, жер салығы және көлік құралы салығы бойынша салықтық берешегін өтеу үшін қажетті банктік деректемелер;

      7) салықтық міндеттемені және (немесе) әлеуметтік төлемдерді есептеу, ұстап қалу және аудару жөніндегі міндеттемелерді орындау туралы талап;

      8) хабарлама жіберу үшін негіз;

      9) шағым жасау тәртібі көрсетілуге тиіс.

      4. Салық органдары осы Кодекстің 115-бабы 1-тармағы екінші бөлігінің 1) тармақшасында көрсетілген жағдайда, салық төлеушіге (салық агентіне) осы баптың 2-тармағының 4), 7) және 8) тармақшаларында көрсетілген хабарламалардың көшірмелерін жібереді.

      Салық төлеуші (салық агенті) осы баптың 2-тармағының 4), 7) және 8) тармақшаларында көрсетілген хабарламалардың түпнұсқасын алу үшін салық органдарына жүгінуге құқылы.

      Ескерту. 114-бапқа өзгеріс енгізілді – ҚР 02.01.2021 № 402-VI (01.01.2022 бастап қолданысқа енгізіледі); 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

115-бап. Хабарламаны табыс ету және орындау тәртібі

      1. Егер осы бапта өзгеше белгіленбесе, хабарлама салық төлеушiнің (салық агентінің) жеке өзiне қолын қойғызып немесе жөнелту мен алу фактiсiн растайтын өзге де тәсiлмен табыс етілуге тиiс.

      Бұл ретте төменде санамаланған тәсілдердің бірімен жіберілген хабарлама салық төлеушіге (салық агентіне) мынадай жағдайларда:

      1) пошта арқылы хабарламасы бар тапсырыс хатпен жіберілгенде – салық төлеуші (салық агенті) пошта немесе өзге де байланыс ұйымының хабарламасына белгі қойған күннен бастап табыс етілді деп есептеледі;

      Бұл ретте пошта немесе өзге де байланыс ұйымы мұндай хабарламаны пошта немесе өзге де байланыс ұйымының қабылдағаны туралы белгі қойылған күннен бастап он жұмыс күнінен кешіктірілмейтін мерзімде жеткізуге тиіс;

      2) электрондық тәсілмен жіберілгенде:

      салық органы хабарламаны веб-қосымшаға және (немесе) арнаулы мобильді қосымшаға жеткізген күннен бастап табыс етілді деп есептеледі.

      Бұл тәсіл Қазақстан Республикасының электрондық құжат және электрондық цифрлық қолтаңба туралы заңнамасына сәйкес салық органдарымен электрондық тәсілмен өзара іс-қимыл жасайтын және (немесе) арнаулы мобильді қосымшаны пайдаланатын салық төлеушіге қолданылады;

      "электрондық үкімет" веб-порталында тіркелген ұялы байланыстың абоненттік нөміріне қысқа мәтіндік хабар жөнелтіле отырып, "электрондық үкімет" веб-порталындағы пайдаланушының кабинетіне хабарлама жеткізілген күннен бастап табыс етілді деп есептеледі.

      Бұл тәсіл "электрондық үкімет" веб-порталында тіркелген салық төлеушіге қолданылады;

      хабарлама салықтық мобильдік қосымшаға жеткізілген күннен бастап табыс етілді деп есептеледі.

      Бұл тәсіл осы Кодекстің 114-бабы 2-тармағының 1) тармақшасында көрсетілген, есепті салықтық кезең үшін есептелген салықтардың сомасы туралы хабарламаға қолданылады;

      3) "Азаматтарға арналған үкімет" Мемлекеттік корпорациясы арқылы жіберілгенде – келу тәртібімен оны алған күннен бастап табыс етілді деп есептеледі. Бұл ретте осы Кодекстің 114-бабы 2-тармағының 1) тармақшасында көрсетілген есепті салықтық кезеңде есептелген салықтар сомасы туралы хабарламаны жеке тұлға есепті салықтық кезеңнен кейінгі жылдың 15 шілдесінен басталатын кезеңде алуға тиіс.

      2. Егер осы баптың 3 және 4-тармақтарында өзгеше белгіленбесе, салық органдары хабарламасы бар тапсырыс хатпен пошта арқылы салық төлеушіге (салық агентіне) жіберген, осы Кодекстің 114-бабы 2-тармағының 2), 3), 7) тармақшаларында көзделген хабарламаларды пошта немесе өзге де байланыс ұйымы қайтарған жағдайда, осы Кодексте белгіленген негіздер бойынша және тәртіппен куәгерлер тартыла отырып, салықтық зерттеп-қарауды жүргізу күні мұндай хабарламаларды табыс ету күні болып табылады.

      3. Осы Кодекстің 158-бабының 3-тармағына сәйкес салықтық зерттеп-қарау актісінің негізінде салықтық тексеру аяқталған және салық органдары хабарламасы бар тапсырыс хатпен пошта арқылы салық төлеушіге (салық агентіне) жіберген, осы Кодекстің 114-бабы 2-тармағының 2) және 3) тармақшаларында көзделген хабарламаларды пошта немесе өзге де байланыс ұйымы қайтарған жағдайда, мұндай хатты пошта немесе өзге де байланыс ұйымының қайтару күні мұндай хабарламаларды табыс ету күні болып табылады.

      4. Салық органдары хабарламасы бар тапсырыс хатпен пошта арқылы салық төлеушіге (салық агентіне) жіберген, осы Кодекстің 114-бабы 2-тармағының 5), 10), 11) және 12) тармақшаларында көзделген хабарламаларды пошта немесе өзге де байланыс ұйымы қайтарған жағдайда, салық органы осындай хабарламаны қайтарған күннен кейінгі күннен кешіктірмей салық төлеушінің сәйкестендіру нөмірін, атауын немесе тегін, атын, әкесінің атын (егер ол жеке басты куәландыратын құжатта көрсетілген болса), хабарламаның қайтарылу күнін көрсете отырып, ол туралы ақпаратты уәкілетті органның интернет-ресурсына орналастырады.

      5. Егер осы баптың 6-тармағында өзгеше белгіленбесе, салық органы осы Кодекстің 114-бабы 2-тармағының 2) – 5), 10), 11), 12) және 14) тармақшаларында көрсетілген хабарламаларды жіберген жағдайда, салықтық міндеттеме және (немесе) әлеуметтік төлемдерді есептеу, ұстап қалу және аудару жөніндегі міндеттемелер салық төлеушіге (салық агентіне) хабарлама табыс етілген күннен кейінгі күннен бастап отыз жұмыс күні ішінде орындалуға жатады.

      6. Салық төлеуші осы Кодекстің 114-бабы 2-тармағының 2) және 3) тармақшаларында көрсетілген таратудың салықтық тексеруінің нәтижелері туралы хабарламалармен толық келіскен жағдайда, салық төлеуші мұндай келісу туралы өтінішті хабарламаларда көрсетілген, салықтарды және бюджетке төленетін төлемдерді төлеу жөніндегі салықтық міндеттемелердің, сондай-ақ әлеуметтік төлемдерді аудару жөніндегі міндеттемелердің орындалуы туралы растайтын құжаттарды қоса бере отырып ұсынады.

      Бұл ретте салық төлеуші таратудың салықтық тексеруінің нәтижелері туралы хабарламалармен келісетіні туралы өтінішті хабарлама табыс етілген күннен кейінгі күннен бастап жиырма бес жұмыс күнінен кешіктірмей салық органына ұсынады.

      7. Осы баптың 1 және 2-тармақтарында белгіленген хабарламаларды табыс ету және орындау тәртібі осы Кодекстің 114-бабы 2-тармағының 5), 7) және 8) тармақшаларында көрсетілген хабарламалардың көшірмелеріне де қолданылады.

      8. Салық органдары осы Кодекстің 114-бабының 4-тармағында көрсетілген жағдайда салық төлеуші өтініш жасаған күннен бастап үш жұмыс күні ішінде мұндай салық төлеушіге осы Кодекстің 114-бабы 2-тармағының 5), 7) және 8) тармақшаларында көрсетілген хабарламалардың түпнұсқасын береді.

      9. Осы Кодекстiң 114-бабы 2-тармағының 13) тармақшасында көзделген хабарламаны салық органы электрондық тәсілмен не хабарламасы бар тапсырыс хатпен пошта арқылы жіберуге және салық төлеушi (салық агентi) хабарлама жiберiлген күннен бастап жиырма жұмыс күнi iшiнде орындауға тиiс.

      Ескерту. 115-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 24.06.2021 № 53-VII (01.01.2022 бастап қолданысқа енгізіледі); 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі); 06.02.2023 № 196-VII (01.01.2024 бастап қолданысқа енгізіледі); 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

13-тарау. МЕРЗІМІНДЕ ОРЫНДАЛМАҒАН САЛЫҚТЫҚ МІНДЕТТЕМЕНІҢ ОРЫНДАЛУЫН ҚАМТАМАСЫЗ ЕТУ ТӘСІЛДЕРІ

116-бап. Мерзімінде орындалмаған салықтық міндеттеменің орындалуын қамтамасыз ету тәсілдері

      1. Салық төлеушінің (салық агентінің) белгіленген мерзімде орындалмаған салықтық міндеттемесін орындау мынадай:

      1) салықтардың және бюджетке төленетін төлемдердің, оның ішінде олар бойынша аванстық және (немесе) ағымдағы төлемдердің төленбеген сомасына өсімпұлды есепке жазу;

      2) салық төлеуші (салық агенті) – заңды тұлғаның, заңды тұлғаның құрылымдық бөлімшесінің, Қазақстан Республикасында қызметін тұрақты мекеме арқылы жүзеге асыратын бейрезиденттің, дара кәсіпкердің, жеке практикамен айналысатын адамның банктік шоттары (корреспонденттiкті қоспағанда) бойынша шығыс операцияларын тоқтата тұру;

      3) салық төлеуші (салық агенті) – заңды тұлғаның, заңды тұлғаның құрылымдық бөлімшесінің, Қазақстан Республикасында қызметін тұрақты мекеме арқылы жүзеге асыратын бейрезиденттің, дара кәсіпкердің, жеке практикамен айналысатын адамның кассасы бойынша шығыс операцияларын тоқтата тұру;

      4) салық төлеуші (салық агенті) – заңды тұлғаның, заңды тұлғаның құрылымдық бөлімшесінің, Қазақстан Республикасында қызметін тұрақты мекеме арқылы жүзеге асыратын бейрезиденттің, дара кәсіпкердің, жеке практикамен айналысатын адамның мүлікке билік етуін шектеу тәсілдерімен қамтамасыз етілуі мүмкін.

      Егер салықтық міндеттемелерді орындау осы Кодекстің 722-бабы 3-тармағының 2) тармақшасына сәйкес операторға жүктелсе, онда мерзімінде орындалмаған салықтық міндеттеменің орындалуын қамтамасыз етудің:

      осы тармақтың бірінші бөлігінің 1) тармақшасында көрсетілген тәсілдері операторға қатысты қолданылады;

      осы тармақтың бірінші бөлігінің 2), 3) және 4) тармақшаларында көрсетілген тәсілдері бір мезгілде операторға және жай серіктестіктің (консорциумның) әрбір қатысушысына қатысты қолданылады.

      2. Осы баптың 1-тармағы бірінші бөлігінің 2), 3) және 4) тармақшаларында көрсетілген, мерзімінде орындалмаған салықтық міндеттеменің орындалуын қамтамасыз ету тәсілдері осы Кодекстің 118, 119 және 120-баптарында белгіленген мерзімдерде қолданылады.

      Осы баптың 1-тармағы бірінші бөлігінің 2), 3) және 4) тармақшаларында көрсетілген, мерзімінде орындалмаған салықтық міндеттеменің орындалуын қамтамасыз ету тәсілдерін қолдану басталғанға дейін тәуекел деңгейі орташа және жоғары салық төлеушіге (салық агентіне), осы баптың 3-тармағында белгіленген жағдайларды қоспағанда, осы Кодекстің 114-бабы 2-тармағының 7) тармақшасында көзделген салықтық берешекті өтеу туралы хабарлама жіберіледі.

      Өсімпұлды есепке жазуды қоспағанда, мерзімінде орындалмаған салықтық міндеттеменің орындалуын қамтамасыз ету тәсілдері осы тарауда көзделген мерзімдерде тәуекел деңгейі орташа және жоғары салық төлеушілерге (салық агенттеріне) салықтық берешегі түзілген күні немесе салық төлеуші (салық агенті) тәуекел деңгейі төмен санаттан тәуекел деңгейі орташа немесе жоғары санатқа өткен күні салық төлеуші (салық агенті) жатқызылған тәуекел деңгейіне қарай қолданылады.

      3. Заңды тұлғаның құрылымдық бөлімшесі өзіне салықтық берешекті өтеу туралы хабарлама табыс етілгеннен кейін отыз жұмыс күні ішінде салықтық берешекті өтемеген жағдайда, салық органы салық төлеушіге (салық агентіне) – осы құрылымдық бөлімшені құрған заңды тұлғаға осы баптың 1-тармағының 2), 3) және 4) тармақшаларында көрсетілген, мерзімінде орындалмаған салықтық міндеттеменің орындалуын қамтамасыз ету тәсілдерін қолданады.

      Заңды тұлғада біреуден астам құрылымдық бөлімше болған кезде, осы тармақтың бірінші бөлігінде айқындалған тәртіппен мерзімінде орындалмаған салықтық міндеттеменің орындалуын қамтамасыз ету тәсілдерін оған қолданғаннан кейін заңды тұлғаның құрылымдық бөлімшесі салықтық берешекті өтемеген жағдайда, салық органы мұндай заңды тұлғаның барлық құрылымдық бөлімшесіне бір мезгілде осы баптың 1-тармағының 2) және 3) тармақшаларында көрсетілген, мерзімінде орындалмаған салықтық міндеттеменің орындалуын қамтамасыз ету тәсілдерін қолданады.

      Заңды тұлға өзіне салықтық берешекті өтеу туралы хабарлама табыс етілгеннен кейін отыз жұмыс күні ішінде салықтық берешекті өтемеген жағдайда, салық органы салық төлеуші – заңды тұлғаның құрылымдық бөлімшелеріне осы баптың 1-тармағының 2), 3) және 4) тармақшаларында көрсетілген, мерзімінде орындалмаған салықтық міндеттеменің орындалуын қамтамасыз ету тәсілдерін қолданады.

      4. Осы баптың 1-тармағының 2), 3) және 4) тармақшаларында көрсетiлген, мерзiмiнде орындалмаған салықтық мiндеттеменің орындалуын қамтамасыз ету тәсiлдерiнің мынадай:

      1) банкрот деп танылған жағдайда – соттың салық төлеушіні банкрот деп тану туралы шешімі заңды күшіне енген күннен бастап;

      2) оңалту рәсімі қолданылған жағдайда – оңалту рәсімін қолдану туралы сот шешімі заңды күшіне енген күннен бастап;

      3) берешекті қайта құрылымдау туралы келісімді сот бекіткен жағдайда – соттың осындай келісімді бекіту туралы ұйғарымы заңды күшіне енген күннен бастап;

      4) екінші деңгейдегі банктер, сақтандыру (қайта сақтандыру) ұйымдары мәжбүрлеп таратылған жағдайда – соттың мәжбүрлеп тарату туралы шешімі заңды күшіне енген күннен бастап;

      5) Қазақстан Республикасының бейрезидент-банктері филиалдарының, Қазақстан Республикасының бейрезидент-сақтандыру (қайта сақтандыру) ұйымдары филиалдарының қызметі мәжбүрлеп тоқтатылған жағдайда – қаржы нарығы мен қаржы ұйымдарын реттеу, бақылау және қадағалау жөніндегі уәкілетті орган лицензиядан айыру туралы шешім қабылдаған күннен бастап күші жойылуға жатады.

      Бұл ретте осы тармақтың бірінші бөлігінің 1), 2) және 3) тармақшаларында айқындалған жағдайларда, Қазақстан Республикасының оңалту және банкроттық туралы заңнамасында айқындалған тәртіппен кредиторлар талаптарының тізіліміне енгізілмеген салықтық міндеттеменің сомасы бойынша және (немесе) сот бекіткен берешекті қайта құрылымдау туралы келісімге енгізілмеген салық төлеушінің салықтық міндеттемесінің сомасы бойынша салық төлеушіге осы тараудың ережелеріне сәйкес, мерзімінде орындалмаған салықтық міндеттеменің орындалуын қамтамасыз ету тәсілдері қолданылады.

      5. Егер осы баптың 5-1-тармағында өзгеше көзделмесе, тексеру нәтижелері туралы хабарламаға немесе деңгейлес мониторинг нәтижелері туралы хабарламаға шағым жасалған жағдайда, салық төлеушінің (салық агентінің) мүлкіне билік етуді шектеуді қоспағанда, мерзімінде орындалмаған салықтық міндеттеменің орындалуын қамтамасыз ету тәсілдерін қолдану шағымды қарау нәтижелері бойынша шешім шығарылғанға дейін тоқтатыла тұрады.

      5-1. Уәкілетті орган салық төлеушінің (салық агентінің) тексеру нәтижелері туралы хабарламаға шағымын қанағаттандырусыз қалдырған жағдайда, салық төлеушінің (салық агентінің) мүлкіне билік етуін шектеуді қоспағанда, мерзімінде орындалмаған салықтық міндеттеменің орындалуын қамтамасыз ету тәсілдерін қолдану шағымды қарау нәтижелері бойынша шешім шығарылған кезден бастап он бес жұмыс күніне тоқтатыла тұрады.

      6. Салық төлеуші (салық агенті) салықтық берешекті өтеу туралы хабарламаға шағым жасаған жағдайда, мерзімінде орындалмаған салықтық міндеттеменің орындалуын қамтамасыз ету тәсілдерін қолдану шағымды қарау нәтижелері бойынша шешім шығарылғанға дейін тоқтатыла тұрмайды.

      7. Осы тараудың мақсаты үшін бюджетті атқару жөніндегі орталық уәкілетті органда ашылған мемлекеттік мекемелердің шоттары банктік шоттарға теңестіріледі, ал бюджетті атқару жөніндегі орталық уәкілетті орган банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымға теңестіріледі.

      8. 01.01.2019 дейін қолданыста болды - ҚР 25.12.2017 № 121-VI Заңымен.
      Ескерту. 116-бапқа өзгеріс енгізілді – ҚР 27.12.2019 № 290-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 10.12.2020 № 382-VI (16.12.2020 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

117-бап. Салықтардың және бюджетке төленетiн төлемдердiң мерзiмiнде төленбеген сомасына өсiмпұл

      1. Осы баптың 2-тармағында белгiленген, салықтардың және бюджетке төленетін төлемдердің, оның ішінде олар бойынша аванстық және (немесе) ағымдағы төлемдердің мерзiмiнде төленбеген сомасына есепке жазылатын мөлшер өсiмпұл деп танылады.

      2. Өсімпұл:

      1) салықтарды, бюджетке төленетін төлемдерді төлеу бойынша мерзімінде орындалмаған салықтық міндеттеменің орындалуын қамтамасыз етудің басқа да тәсілдерін, мәжбүрлеп өндіріп алу шараларын және Қазақстан Республикасының салық заңнамасын бұзғаны үшін өзге де жауаптылық шараларын қолдануға қарамастан;

      2) егер осы тармақтың 2-1) тармақшасында өзгеше белгіленбесе, салықты және бюджетке төленетін төлемді, оның ішінде олар бойынша аванстық және (немесе) ағымдағы төлемді төлеу мерзімі күнінен кейінгі күннен бастап, бюджетке төлеген күнді қоса алғанда, салықтарды және бюджетке төленетін төлемдерді төлеу бойынша салықтық міндеттемені орындаудың мерзімі өткен әрбір күні үшін Қазақстан Республикасы Ұлттық Банкінің мерзімі өткен әрбір күнге базалық мөлшерлемесінің 1,25 еселенген мөлшерінде;

      2-1) төлеу мерзімі күнінен кейінгі күннен бастап, бюджетке төлеген күнді қоса алғанда, есепті салықтық кезең үшін төмендегі салық түрлері бойынша қосымша декларацияны есепті салықтық кезеңнен кейінгі жылдың 1 қыркүйегіне дейін ұсынған жағдайда туындаған, осы Кодекстің 302-бабына сәйкес есептелетін корпоративтік табыс салығын және осы Кодекстің 366-бабына сәйкес айқындалған салық салынатын кірістен есептелетін жеке табыс салығын төлеу бойынша салықтық міндеттемені орындаудың мерзімі өткен әрбір күні үшін Қазақстан Республикасы Ұлттық Банкінің мерзімі өткен әрбір күнге базалық мөлшерлемесінің 0,65 еселенген мөлшерінде;

      3) салықтарды және (немесе) төлемақыларды төлеу бойынша салықтық міндеттемені орындау мерзімі өзгерген, салықтық есептілікті ұсыну мерзімі ұзартылған, қосымша салықтық есептілік ұсынылған кезде;

      4) мыналарды:

      екінші деңгейдегі банктер немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдар салық төлеушінің банктік шотынан ақшаны есептен шығарған;

      салық төлеуші банкоматтар немесе электрондық терминалдар арқылы төлемді жүзеге асырған;

      салық төлеуші, уәкілетті мемлекеттік орган көрсетілген сомаларды екінші деңгейдегі банктерге немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдарға енгізген;

      салықтың, бюджетке төленетін төлемнің артық төленген сомасын есепке жатқызу жүргізілген;

      инкассалық өкім орындалған күнді қоса алғанда, салықтардың және бюджетке төленетін төлемдердің, оның ішінде олар бойынша аванстық және (немесе) ағымдағы төлемдердің сомаларын төлеу кезінде;

      5) салықтық және (немесе) кедендік тексеруді жүргізу кезінде – мұндай тексеру аяқталған күнге дейін өсімпұл есепке жазылады.

      Салық төлеушінің жеке шотында тексеру нәтижелері туралы хабарламада көрсетілген, есепке жазылған (есептелген) сомалар көрсетілгеннен кейін – төлеу күнін қоса алғанда, салықтық және (немесе) кедендік тексеру аяқталған күннен бастап;

      6) екінші деңгейдегі банктерге немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдарға:

      банктік шоттардан сомаларды есептен шығару кезектілігін сақтамағаны үшін;

      оларды бюджетке аудармағаны (есепке жатқызбағаны) үшін;

      мыналарды:

      салық төлеушілердің банктік шоттарынан есептен шығарылған сомаларды;

      салықтарды және бюджетке төленетін төлемдерді, оның ішінде олар бойынша аванстық және (немесе) ағымдағы төлемдерді, өсімпұлды, айыппұлдарды төлеу есебіне, екінші деңгейдегі банктердің немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдардың кассаларына салынған қолма-қол ақшаны;

      есепке жазылған банктік сыйақыларды бюджетке уақтылы аудармағаны үшін өсімпұл есепке жазылады.

      3. Өсімпұл:

      егер салықтардың және бюджетке төленетін төлемдердің мерзімінде төленбеген сомасының түзілуінің бiрден-бiр себебi қызмет көрсететiн екінші деңгейдегі банктің таратылуы болып табылса, мәжбүрлеп таратылатын екінші деңгейдегі банктердің кредиторларына – соттың екінші деңгейдегі банкті мәжбүрлеп тарату туралы шешiмі заңды күшiне енген күннен бастап;

      егер салықтардың және бюджетке төленетін төлемдердің мерзімінде төленбеген сомасы түзілуінің бiрден-бiр себебi оларға қызмет көрсететін Қазақстан Республикасының бейрезидент-банкі филиалы қызметінің мәжбүрлеп тоқтатылуы болса, қызметі мәжбүрлеп тоқтатылатын Қазақстан Республикасының бейрезидент-банкі филиалының кредиторларына – қаржы нарығы мен қаржы ұйымдарын реттеу, бақылау және қадағалау жөніндегі уәкілетті орган лицензиядан айыру туралы шешім қабылдаған күннен бастап;

      соттың жарияланған акцияларды мәжбүрлеп шығару туралы шешімі күшіне енген кезде – жарияланған акцияларды мәжбүрлеп шығару туралы сотқа талап арыз берілген күннен бастап және оларды орналастыру аяқталғанға дейiн;

      соттың жеке тұлғаны хабар-ошарсыз кеттi деп тану туралы шешiмi күшiне енген кезде – сот шешімі күшіне енген күннен бастап оның күшi жойылғанға дейiн;

      Қазақстан Республикасының салық заңнамасын бұзушылық анықталған күнтізбелік жылға дейінгі бес салықтық кезеңнің алдындағы кезең үшін үстеме пайда салығы бойынша;

      салық органдары жеке тұлғалардан алынатын мүлік салығының, жер салығының және көлік құралдары салығының есептелген сомаларын тиісті салықтық кезеңде осы салықтарды төлеу мерзімі басталғаннан кейін қайта қараған кезде;

      "Оңалту және банкроттық туралы" Қазақстан Республикасының Заңына сәйкес сот берешекті қайта құрылымдау туралы келісімді бекіткен жағдайда, салық төлеушіге қатысты салықтарды және (немесе) төлемақыларды төлеу бойынша салықтық міндеттемені орындау мерзімі өзгерген кезде;

      сот "Қазақстан Республикасы азаматтарының төлем қабілеттілігін қалпына келтіру және банкроттығы туралы" Қазақстан Республикасының Заңына сәйкес төлем қабілеттілігін қалпына келтіру немесе сот арқылы банкроттық рәсімін қолдану туралы іс бойынша іс жүргізуді қозғау туралы ұйғарым шығарған кезде – осындай ұйғарым шығарылған күннен бастап;

      инвестициялар жөніндегі уәкілетті органмен жасалған инвестициялық салықтық кредит туралы келісім болған кезде оның қолданылу мерзімі ішінде және осындай кредит берілген салықтар бойынша;

      сот банкроттық туралы іс бойынша іс жүргізуді қозғау туралы ұйғарым шығарған кезде – мұндай ұйғарым шығарылған күннен бастап;

      сот оңалту туралы іс бойынша іс жүргізуді қозғау туралы ұйғарым шығарған кезде – осындай ұйғарым шығарылған күннен бастап;

      берешекті қайта құрылымдау рәсімі қолданылған кезде – сот осындай рәсімді қолдану туралы шешім шығарған күннен бастап;

      бұрын белгісіз болған мән-жайларды анықтауды қоспағанда, салық төлеуші (салық агенті) алынған алдын ала түсіндірмеге сәйкес салықтық міндеттемелерді орындауы нәтижесінде Қазақстан Республикасының салық заңнамасын бұзған кезде туындаған, салықтардың және бюджетке төленетін төлемдердің есептелген (есепке жазылған) сомасына өсімпұл есепке жазылмайды.

      Осы баптың мақсаты үшін бұрын белгісіз болған мән-жайлар деп салық органының берген алдын ала түсіндірмеде көрсетілген ұстанымына әсер ететін, алдында:

      салық төлеушінің (салық агентінің) алдын ала түсіндірме беру туралы сұрау салуында салық органдарының назарына жеткізілмеген;

      салық төлеушінің (салық агентінің) алдын ала түсіндірме беру туралы сұрау салуын қарау шеңберінде салық органының немесе оның лауазымды адамдарының сұрау салуларына жазбаша түсіндірулерде жеткізілмеген мән-жайлар танылады.

      4. Мынадай:

      1) соттың салық төлеушіні банкрот деп танудан бас тарту туралы шешімі заңды күшіне енген жағдайда – сот банкроттық туралы іс бойынша іс жүргізуді қозғау туралы ұйғарым шығарған күннен бастап;

      2) оңалту жоспарын бекітуден бас тарту туралы сот ұйғарымы заңды күшіне енген жағдайда – сот оңалту туралы іс бойынша іс жүргізуді қозғау туралы ұйғарым шығарған күннен бастап;

      2-1) салық төлеушіге қатысты оңалту рәсімін қолданудан бас тарту туралы сот шешімі заңды күшіне енген жағдайда – сот оңалту туралы іс бойынша іс жүргізуді қозғау туралы ұйғарым шығарған күннен бастап;

      3) салық төлеуші "Оңалту және банкроттық туралы" Қазақстан Республикасының Заңында белгіленген мерзімде берешекті қайта құрылымдау туралы келісімді жасаспаған не сот осындай келісімді бекітуден бас тарту туралы ұйғарым шығарған жағдайда – сот берешекті қайта құрылымдау рәсімін қолдану туралы шешім қабылдаған күннен бастап;

      4) төлем қабілеттілігін қалпына келтіру немесе сот арқылы банкроттық рәсімін қолданудан бас тарту туралы шешім заңды күшіне енген жағдайда – сот төлем қабілеттілігін қалпына келтіру немесе сот арқылы банкроттық рәсімін қолдану туралы іс қозғау туралы ұйғарым шығарған күннен бастап өсімпұлды есепке жазу қайта басталады.

      Ескерту. 117-бапқа өзгерістер енгізілді - ҚР 21.01.2019 № 217-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 27.12.2019 № 290-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі); 20.03.2023 № 213-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

118-бап. Салық төлеушінің (салық агентінің) банктік шоттары бойынша шығыс операцияларын тоқтата тұру

      1. Салық төлеуші (салық агенті) – заңды тұлғаның, заңды тұлғаның құрылымдық бөлімшесінің, Қазақстан Республикасында қызметін тұрақты мекеме арқылы жүзеге асыратын бейрезиденттің, дара кәсіпкер, жеке практикамен айналысатын адам ретінде тіркеу есебінде тұрған жеке тұлғаның банктік шоттары (корреспонденттікті қоспағанда) бойынша шығыс операцияларын тоқтата тұру Қазақстан Республикасының заңдарында айқындалған тәртiппен мынадай:

      1) салық төлеушi (салық агенті) осы Кодексте белгіленген мерзiмде салықтық есептiлiкті ұсынбаған жағдайда – осы Кодекстің 114-бабы 2-тармағының 5) тармақшасында көзделген хабарлама табыс етілген күннен кейінгі күннен бастап отыз жұмыс күні өткен соң;

      2) салық төлеуші қосылған құн салығы бойынша тіркеу есебіне қою туралы салықтық өтінішті ұсынбаған жағдайда – осы Кодекстің 114-бабы 2-тармағының 12) тармақшасында көзделген хабарлама табыс етілген күннен бастап отыз жұмыс күні өткен соң;

      3) тәуекелдерді басқару жүйесіне сәйкес мынадай:

      тәуекел деңгейі жоғары санатқа жатқызылған салық төлеуші (салық агенті) республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарында қолданыста болатын айлық есептік көрсеткіштің 6 еселенген мөлшерінен асатын мөлшерде салықтық берешегін өтемеген жағдайда – салықтық берешекті өтеу туралы хабарлама табыс етілген күннен бастап бір жұмыс күні өткен соң;

      тәуекел деңгейі орташа санатқа жатқызылған салық төлеуші (салық агенті) республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарында қолданыста болатын айлық есептік көрсеткіштің 6 еселенген мөлшерінен асатын мөлшерде салықтық берешегін өтемеген жағдайда – салықтық берешекті өтеу туралы хабарлама табыс етілген күннен бастап он жұмыс күні өткен соң;

      4) осы Кодексте белгiленген салықтық тексеру жүргiзу тәртiбiн бұзу жағдайларынан басқа, салық органының лауазымды адамдарын салық салу объектiлерiн және (немесе) салық салуға байланысты объектiлердi салықтық тексеруге және зерттеп-қарауға жібермеген жағдайда – жіберілмеген күнінен бастап бес жұмыс күні ішінде;

      5) осы Кодекстің 114-бабы 2-тармағының 7) және 13) тармақшаларында көзделген хабарламаны қоспағанда, салық төлеушінің (салық агентінің) тұрған жері бойынша болмауына байланысты пошта немесе өзге де байланыс ұйымы жіберілген хабарламаны қайтарған жағдайда – қайтарылған күнінен бастап бес жұмыс күні ішінде;

      6) салық төлеуші осы Кодекстің 70-бабы 5-тармағының бірінші бөлігінде белгіленген талапты орындамаған жағдайда – осы Кодекстің 70-бабы 5-тармағының бірінші бөлігінде белгіленген мерзім өткен күннен бастап үш жұмыс күні ішінде;

      7) камералдық бақылау нәтижелері бойынша салық органдары анықтаған бұзушылықтарды жою туралы хабарлама орындалмаған жағдайда – осы Кодекстің 96-бабы 2-тармағының бірінші бөлігінде белгіленген мерзім өткен соң келесі жұмыс күні жүргізіледі.

      Бұл ретте камералдық бақылау нәтижелері бойынша салық органдары анықтаған бұзушылықтарды жою туралы хабарламаны салық органының орындалмады деп тануы салық төлеушінің (салық агентінің) банктік шоттары бойынша шығыс операцияларын тоқтата тұру үшін негіз болып табылмайды.

      2. Банктік шоттар бойынша шығыс операцияларын тоқтата тұру, мыналардан:

      1) осы Кодекстің 189-бабында көзделген салықтарды және бюджетке төленетін төлемдерді, Қазақстан Республикасының заңнамасында көзделген кедендік төлемдерді, әлеуметтік төлемдерді, оларды уақтылы төлемегені үшін есепке жазылған өсімпұлды, сондай-ақ бюджетке енгізілуге жататын айыппұлдарды төлеу жөніндегі операциялардан;

      2) ақшаны:

      өмірі мен денсаулығына келтірілген зиянды өтеу туралы талаптарды, сондай-ақ алименттерді өндіріп алу жөніндегі талаптарды қанағаттандыруды көздейтін атқару құжаттары бойынша;

      еңбек шарты бойынша жұмыс істейтін адамдармен есеп айырысу үшін, жұмыстан шығу жәрдемақыларын төлеу және еңбегіне ақы төлеу бойынша, авторлық шарт бойынша сыйақылар төлеу, әлеуметтік төлемдерді аудару жөніндегі клиенттің міндеттемелері бойынша ақшаны алып қоюды көздейтін атқару құжаттары бойынша, сондай-ақ мемлекет кірісіне өндіріп алу туралы атқару құжаттары бойынша;

      салықтық берешекті, әлеуметтік төлемдер бойынша берешекті өтеу бойынша алып қоюдан басқа салық төлеушiнiң (салық агентінің) барлық шығыс операциясына қолданылады.

      Осы баптың 1-тармағы 3) тармақшасында көзделген жағдайда салық төлеушінің (салық агентінің) банктік шоттары бойынша шығыс операцияларын тоқтата тұру салық төлеушінің (салық агентінің) банктік шоттары бойынша шығыс операцияларын тоқтата тұру туралы салық органының өкімінде көрсетілген салықтық берешек сомасының шегінде жүргізіледі.

      3. Салық төлеушiнің (салық агентінің) банктік шоттары бойынша шығыс операцияларын тоқтата тұру туралы салық органының өкiмi Қазақстан Республикасының Ұлттық Банкiмен келісу бойынша уәкiлеттi орган белгiлеген нысан бойынша шығарылады және екінші деңгейдегі банк немесе банк операцияларының жекелеген түрлерiн жүзеге асыратын ұйым оны алған күннен бастап күшiне енедi.

      Салық органы мұндай өкімді екінші деңгейдегі банктерге немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдарға қағаз жеткізгіште немесе электрондық нысанда телекоммуникация желілері бойынша беру арқылы жібереді. Салық төлеушінің (салық агентінің) банктік шоттары бойынша шығыс операцияларын тоқтата тұру туралы салық органының өкімі электрондық нысанда жіберілген кезде мұндай өкім Қазақстан Республикасының Ұлттық Банкімен бірлесіп уәкілетті орган белгілеген форматтарға сәйкес қалыптастырылады.

      4. Салық төлеушінің (салық агентінің) банктік шоттары бойынша шығыс операцияларын тоқтата тұру туралы салық органының өкімі екінші деңгейдегі банктердің немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдардың бұлжытпай орындауына жатады және Қазақстан Республикасының Азаматтық кодексінде белгіленген кезектілік тәртібімен орындалады.

      4-1. Салық төлеушінің (салық агентінің) банктік шоттары бойынша шығыс операцияларын тоқтата тұру туралы салық органының өкімінде көрсетілген салықтық берешек сомасын салық төлеушінің (салық агентінің) өтеуі екінші деңгейдегі банктің немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымның осындай салық төлеушінің (салық агентінің) банктік шоттары бойынша шығыс операцияларын қайта бастауы үшін негіз болып табылады.

      Екінші деңгейдегі банк немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйым салықтық берешек өтелген күні банктік шоттар бойынша шығыс операцияларын салық төлеушінің (салық агентінің) банктік шоттары бойынша шығыс операцияларын тоқтата тұру туралы салық органы өкімінің күші жойылғанға дейін қайта бастайды.

      5. Банктік шоттар бойынша шығыс операцияларын тоқтата тұру себептері жойылған күннен кейінгі бір жұмыс күнінен кешіктірілмей банктік шоттар бойынша шығыс операцияларын тоқтата тұру туралы өкімнің күші жойылады.

      6. Қазақстан Республикасының заңнамасына сәйкес салық төлеушінің (салық агентінің) банктік шоты жабылған жағдайда, екінші деңгейдегі банк немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйым салық төлеушінің (салық агентінің) банктік шотының жабылуы туралы хабарламамен бірге тиісті салық органына шот бойынша шығыс операцияларын тоқтата тұру туралы өкімді қайтарады.

      Шығыс операцияларын тоқтата тұру туралы өкімде біреуден астам банктік шот көрсетілген кезде екінші деңгейдегі банк немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйым мұндай өкімді тиісті салық органына банктік шоттары бойынша шығыс операцияларын тоқтата тұру туралы өкімде көрсетілген банктік шоттардың соңғысы жабылған күннен кейінгі бір жұмыс күнінен кешіктірмей қайтарады.

      Ескерту. 118-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI (01.01.2020 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 24.06.2021 № 53-VII (қолданысқа енгізілу тәртібін 4-б. қараңыз); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі); 12.12.2023 № 45-VIII (алғашқы ресми жарияланған күнінен бастап күнтізбелік алпыс күн өткен соң қолданысқа енгізіледі) Заңдарымен.

119-бап. Салық төлеушінің (салық агентінің) кассасы бойынша шығыс операцияларын тоқтата тұру

      1. Салық төлеушiнiң (салық агентiнiң) кассасы бойынша шығыс операцияларын тоқтата тұру тәуекелдерді басқару жүйесіне сәйкес мынадай:

      тәуекел деңгейі жоғары санатқа жатқызылған салық төлеуші салықтық берешекті өтемеген жағдайда – салықтық берешекті өтеу туралы хабарлама табыс етілген күннен бастап бір жұмыс күні өткен соң;

      тәуекел деңгейі орташа санатқа жатқызылған салық төлеуші салықтық берешекті өтемеген жағдайда – салықтық берешекті өтеу туралы хабарлама табыс етілген күннен бастап он жұмыс күні өткен соң жүргізіледі.

      Салық төлеушiнiң (салық агентiнiң) кассасы бойынша шығыс операцияларын тоқтата тұру, мыналар:

      осы Кодекстің 189-бабында көзделген салықтарды және бюджетке төленетін төлемдерді, Қазақстан Республикасының заңнамасында көзделген кедендік төлемдерді, әлеуметтік төлемдерді, оларды уақтылы төлемегені үшін есепке жазылған өсімпұлды, сондай-ақ бюджетке енгізілуге жататын айыппұлдарды төлеу есебіне кейіннен аудару үшiн ақшаны екінші деңгейдегі банкке немесе банк операцияларының жекелеген түрлерiн жүзеге асыратын ұйымға тапсыру;

      егер касса бойынша шығыс операцияларын тоқтата тұру туралы өкім екінші деңгейдегі банкке немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымға қатысты шығарылған болса, екінші деңгейдегі банктің немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымның клиенттердің қолма-қол ақшасын беруі жөніндегі операциялардан басқа, кассадағы қолма-қол ақшаның барлық шығыс операциясына қолданылады.

      Салық төлеушінің (салық агентінің) кассасы бойынша шығыс операцияларын тоқтата тұру туралы өкім уәкілетті орган бекіткен нысан бойынша екі данада жасалады, оның бір данасы салық төлеушіге қолын қойғызылып немесе жөнелту мен алу фактiсiн растайтын өзге де тәсiлмен табыс етіледі.

      2. Салық органының касса бойынша шығыс операцияларын тоқтата тұру туралы өкімі салық төлеушінің (салық агентінің) түсетін қолма-қол ақшаны бюджетке аудару арқылы, қолма-қол ақша түскен күннен кейінгі бір жұмыс күнінен кешіктірмей бұлжытпай орындауына жатады.

      3. Салық төлеуші (салық агенті) осы баптың талаптарын бұзғаны үшін Қазақстан Республикасының заңдарына сәйкес жауаптылықта болады.

      4. Салық органы салық төлеуші бюджетке берешекті өтегеннен кейін бір жұмыс күнінен кешіктірмей салық органының касса бойынша шығыс операцияларын тоқтата тұру туралы өкімінің күшін жояды.

120-бап. Салық төлеушiнiң (салық агентінің) мүлікке билік етуін шектеу

      1. Салық органы салық төлеушiнiң (салық агентiнiң) мүлiкке билік етуін шектеудi осы баптың 4-тармағында көрсетілген шешімнің негізінде:

      1) тәуекелдерді басқару жүйесіне сәйкес мынадай:

      тәуекел деңгейі жоғары санатқа жатқызылған салық төлеуші (салық агентi) салықтық берешекті өтемеген жағдайда – салықтық берешекті өтеу туралы хабарлама табыс етілген күннен бастап бір жұмыс күні өткен соң;

      тәуекел деңгейі орташа санатқа жатқызылған салық төлеуші (салық агентi) салықтық берешекті өтемеген жағдайда – салықтық берешекті өтеу туралы хабарлама табыс етілген күннен бастап он бес жұмыс күні өткен соң;

      2) салықтық мониторингке жататын салық төлеушіні қоспағанда, салық төлеушi (салық агентi) есепке жазылған салықтар және бюджетке төленетін төлемдер мен өсімпұл сомасы туралы, сондай-ақ бюджеттен қайтарылған және қайтаруға расталмаған қосылған құн салығының асып кету сомасы туралы мәліметтер қамтылған тексеру нәтижелерi туралы хабарламаға шағым жасаған жағдайда жүргiзедi.

      Бұл ретте салық органы осы тармақшада көрсетілген жағдайда шектеуді салықтық берешекті өтеу туралы хабарламаны жiбермей:

      осы Кодекстің 21-тарауында айқындалған тәртіппен салық төлеуші (салық агенті) шағым берген күннен бастап;

      салық төлеуші (салық агенті) ірі салық төлеушілер мониторингіне жататын салық төлеушілердің тізбесінен алып тасталған немесе деңгейлес мониторинг туралы келісімнің қолданысы тоқтатылған күннен бастап үш жұмыс күні өткен соң жүргізеді.

      2. Салық төлеушiнiң (салық агентiнiң) мүлiкке билік етуін шектеуді салық органы:

      1) осы баптың 1-тармағы бірінші бөлігінің 1) тармақшасында көрсетілген жағдайда – осы салық төлеушіге (салық агентіне) меншік немесе шаруашылық жүргізу құқығында тиесілі және (немесе) оның балансында тұрған;

      2) осы баптың 1-тармағы бірінші бөлігінің 2) тармақшасында көрсетілген жағдайда, халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есепке алу және қаржылық есептілік туралы заңнамасының талаптарына сәйкес негізгі құрал, жылжымайтын мүлікке инвестиция және (немесе) биологиялық актив болып табылатын мүлікке қатысты жүргізеді.

      3. Билік етуді шектеуге:

      тыныс-тіршілікті қамтамасыз ету объектілері;

      электр, жылу және өзге де энергия түрлері;

      сақтау және (немесе) жарамдылық мерзімі бір жылдан аспайтын тамақ өнімдері немесе шикізат жатпайды.

      Салық төлеушінің (салық агентінің) қаржы лизингіне берілген (алынған) не кепілге берілген, билік ету шектелген мүлкін салық органының лизинг және (немесе) кепіл шартының қолданысы тоқтатылғанға дейін алып қоюына тыйым салынады.

      Салық органы мүлікке билік етуді шектеген күннен бастап және оның күшін жойғанға дейін салық төлеушінің (салық агентінің) шарт талаптарын (шарттың қолданылу мерзімін ұзарту, қосалқы лизинг және (немесе) қайта кепілге қою) өзгертуіне тыйым салынады.

      Осы тармақтың мақсаттары үшін тыныс-тіршілікті қамтамасыз ету объектілері деп пайдаланылуын тоқтату немесе тоқтата тұру елді мекендер мен аумақтардың инженерлік инфрақұрылымы қызметінің бұзылуына әкеп соқтыруы мүмкін газбен жабдықтау, энергиямен жабдықтау, жылумен жабдықтау, сумен жабдықтау және су бұру ұйымдарының құрылысжайлары, технологиялық қондырғылары мен агрегаттары түсініледі.

      4. Салық төлеушінің (салық агентінің) мүлікке билік етуін шектеу туралы шешiм уәкілетті орган белгілеген нысан бойынша жасалады және оны салық органы:

      1) осы баптың 1-тармағы бірінші бөлігінің 1) тармақшасында көрсетiлген жағдайда – мұндай шешiм шығарылған күнi салық төлеушiнiң (салық агентiнiң) жеке шотында бар деректер бойынша салықтық берешек сомасына;

      2) осы баптың 1-тармағы бірінші бөлігінің 2) тармақшасында көрсетiлген жағдайда – осы Кодекстiң 21-тарауында айқындалған тәртіппен салық төлеуші (салық агенті) шағым жасайтын салықтардың, бюджетке төленетін төлемдердің және өсімпұлдың сомасына қабылдайды.

      5. Мүлiкке билік етудi шектеу туралы шешiм салық төлеушiнің (салық агентiнің) жеке өзіне қолын қойғызып немесе жөнелту және алу фактісін растайтын өзге де тәсілмен табыс етілуге тиіс. Бұл ретте төменде санамаланған тәсілдердің бірімен жіберілген шешім салық төлеушіге (салық агентіне) мынадай жағдайларда:

      1) хабарламасы бар тапсырыс хатпен пошта арқылы жіберілгенде – пошта немесе өзге де байланыс ұйымының хабарламасына салық төлеуші (салық агенті) белгі қойған күннен бастап;

      2) электрондық тәсілмен жіберілгенде – салық органы шешімді веб-қосымшаға жеткізген күннен бастап табыс етілді деп есептеледі. Бұл тәсіл Қазақстан Республикасының электрондық құжат және электрондық цифрлық қолтаңба туралы заңнамасына сәйкес салық органдарымен электрондық тәсілмен өзара іс-қимыл жасайтын салық төлеушіге (салық агентіне) қолданылады;

      3) осындай шешімді алғанын растайтын қол қоюдан бас тарту немесе тұрған жері бойынша болмау себебіне байланысты табыс ету мүмкін болмаған кезде – осы Кодекстің 70-бабында айқындалған тәртіппен жүргізілген салықтық зерттеп-қарау күнінен бастап табыс етілді деп есептеледі.

      6. Салық органы мүлікке билік етуді шектеу туралы шешімді салық төлеушіге (салық агентіне) табыс еткен күннен бастап бес жұмыс күнінен кешіктірмей мұндай шешімнің көшірмесін уәкілетті мемлекеттік органдарға оған құқық немесе ол бойынша мәмілелер мемлекеттік тіркеуге жататын мүлікке не мемлекеттік тіркеуге жататын мүлікке құқықтық ауыртпалықтарды тіркеу үшін жібереді.

      7. Салық төлеушінің (салық агентінің) мүлкіне билік етуді шектеу туралы шешім салық төлеушіге (салық агентіне) табыс етілген күннен бастап он жұмыс күні өткен соң салық органы уәкілетті орган белгілеген нысан бойынша мүлік тізімдемесінің актісін жасау арқылы салық төлеушінің (салық агентінің) қатысуымен билік ету шектелген мүлікке тізімдеме жүргізеді.

      Салық төлеушіде (салық агентінде) меншік құқығында оған құқық немесе ол бойынша мәмілелер мемлекеттік тіркеуге жататын мүлік не мемлекеттік тіркеуге жатқан мүлік болған кезде тізімдеме, бірінші кезекте, осындай мүлікке жүргізіледі.

      Билік ету шектелген мүліктің тізімдемесі салық төлеушінің (салық агентінің) бухгалтерлік есепке алу деректері негізінде айқындалатын баланстық құны немесе нарықтық құны мүлік тізімдемесінің актісінде көрсетіле отырып жүргізіледі. Қазақстан Республикасының бағалау қызметі туралы заңнамасына сәйкес жүргізілген бағалау туралы есепте айқындалған құн нарықтық құн болып табылады.

      8. Салық төлеуші (салық агенті) билік ету шектелген мүлік тізімдемесінің актісін жасау кезінде салық органының лауазымды адамдарына танысу үшін мұндай мүлікке меншік және (немесе) оны шаруашылық жүргізу құқығын растайтын құжаттардың, баланстың түпнұсқаларын немесе нотариат куәландырған көшірмелерін ұсынуға міндетті. Осы тармақта көрсетілген құжаттардың көшірмелері билік ету шектелген мүлік тізімдеменің актісіне қоса беріледі.

      Билік ету шектелген мүлік тізімдемесінің актісі екі данада жасалады және оған оны жасаған адам, сондай-ақ салық төлеуші (салық агенті) және (немесе) оның лауазымды адамы қол қояды.

      Салық төлеуші (салық агенті) билік ету шектелген мүліктің, табиғи тозу және (немесе) қалыпты жағдайларда сақтау кезінде табиғи кему салдарынан болған өзгерістерін қоспағанда, Қазақстан Республикасының заңнамасына сәйкес шектеу алынғанға дейін өзгермеген қалпында сақталуын қамтамасыз етуге міндетті. Бұл ретте салық төлеуші (салық агенті) көрсетілген мүлікке қатысты заңсыз әрекеттері үшін Қазақстан Республикасының заңдарына сәйкес жауапты болады.

      Салықтық берешек өтелмеген және екі аукцион өткізілгеннен кейін билік ету шектелген мүлік өткізілмеген жағдайда, салық органы бастапқы тізімдеме актісінің күшін жою және мүлік тізімдемесінің жаңа актісін жасау күнгі салықтық берешек сомасы туралы салық төлеушінің (салық агентінің) жеке шотындағы деректерді ескере отырып, мүлік тізімдемесінің жаңа актісін жасау арқылы салық төлеушінің (салық агентінің) басқа мүлкіне тізімдеме жүргізуге құқылы.

      9. Салық органы мынадай:

      1) салық төлеуші (салық агенті) салықтық берешек сомаларын өтеген жағдайда – осындай берешекті өтеген күннен бастап бір жұмыс күнінен кешіктірмей;

      2) уәкілетті орган шешім шығарған немесе тексеру нәтижелері туралы хабарламаның шағым жасалатын бөлігінің күшін жоятын сот актісі заңды күшіне енген жағдайда – осындай шешім шығарылған немесе осындай сот актісі күшіне енген күннен бастап бір жұмыс күнінен кешіктірмей;

      3) салық төлеуші (салық агенті) тексеру нәтижелері туралы хабарламаға өз шағымын кері қайтарып алған жағдайда – осындай шағым кері қайтарып алынған күннен бастап бір жұмыс күнінен кешіктірмей мүлiкке билік етуді шектеу туралы шешiмнің және уәкілетті орган белгілеген нысан бойынша осындай шешімнің негізінде жасалған мүлік тізімдемесі актісінің күшін жояды.

      10. Салық органы:

      1) тізімдеме актісінде көрсетілмеген мүлікке құқықтық ауыртпалықтарды тоқтату үшін – мүлік тізімдемесінің актісі жасалған күннен бастап, осындай актінің көшірмесін қоса бере отырып, бес жұмыс күнінен кешіктірмей;

      2) осы баптың 9-тармағында көзделген жағдайларда билік етуді шектеу туралы шешімнің күші жойылған мүлікке құқықтық ауыртпалықтарды тоқтату үшін – мүлікке билік етуді шектеу туралы шешімнің күшін жою туралы шешім қабылданған күннен бастап, осындай шешімнің көшірмесін қоса бере отырып, бес жұмыс күнінен кешіктірмей;

      3) уәкілетті заңды тұлға өткізген, оның ішінде кедендік төлемдер, салықтар және өсімпұл бойынша берешек есебіне өткізілген мүлікке құқықтық ауыртпалықтарды тоқтату үшін – мүлікті сатып алу-сату шартына қол қойылған күннен бастап, осындай шарттың көшірмесін қоса бере отырып, бес жұмыс күнінен кешіктірмей уәкілетті мемлекеттік органдарға хабар жібереді.

      11. Салық органы осы баптың 6 және 10-тармақтарында белгіленген жағдайларда, тиісті хабарламаларды уәкілетті мемлекеттік органдарға қағаз жеткізгіште немесе электрондық нысанда телекоммуникация желілері бойынша беру арқылы жібереді.

      Ескерту. 120-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI (01.01.2019 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз) Заңдарымен.

120-1-бап. Электрондық шот-фактуралардың ақпараттық жүйесінде электрондық шот-фактуралардың жазып берілуін шектеу

      1. Салық органдары тәуекел дәрежесі жоғары бұзушылықтар бойынша камералдық бақылау нәтижелері бойынша салық органдары анықтаған бұзушылықтарды жою туралы хабарлама белгіленген мерзімде орындалмаған және (немесе) орындалмады деп танылған жағдайда электрондық шот-фактуралардың ақпараттық жүйесінде электрондық шот-фактуралардың жазып берілуін шектеуді жүргізеді.

      2. Электрондық шот-фактуралардың ақпараттық жүйесінде электрондық шот-фактуралардың жазып берілуін шектеу тәуекел дәрежесі жоғары бұзушылықтар бойынша камералдық бақылау нәтижелері бойынша салық органдары анықтаған бұзушылықтарды жою туралы хабарлама белгіленген мерзімде орындалмаған және (немесе) орындалмады деп танылған күннен кейінгі күннен бастап бір жұмыс күнінің ішінде уәкілетті орган белгілеген тәртіппен және нысан бойынша шығарылған электрондық шот-фактуралар жазып беруді шектеу туралы шешімнің негізінде жүргізіледі.

      3. Электрондық шот-фактураларды жазып беруді шектеу туралы шешім осы баптың 2-тармағында көрсетілген шешім қабылданған күннен кейінгі бір жұмыс күні ішінде мынадай тәсілдердің бірімен:

      1) хабарламасы бар тапсырысты хатпен пошта арқылы;

      2) веб-қосымшаға және (немесе) пайдаланушының "электрондық үкімет" веб-порталындағы жеке кабинетіне және (немесе) электрондық шот-фактуралардың ақпараттық жүйесіне электрондық тәсілмен;

      3) салық төлеушіге қолын қойдыра отырып жіберіледі.

      4. Салық органдары тәуекел дәрежесі жоғары бұзушылықтар бойынша камералдық бақылау нәтижелері бойынша салық органдары анықтаған бұзушылықтарды жою туралы хабарлама орындалған күннен бастап бір жұмыс күнінің ішінде уәкілетті орган белгілеген тәртіппен және нысан бойынша шектеудің күшін жою туралы шешім шығару арқылы электрондық шот-фактуралардың ақпараттық жүйесінде электрондық шот-фактуралардың жазып берілуін шектеудің күшін жоюды жүргізеді.

      5. Салық төлеушінің электрондық шот-фактуралардың жазып берілуін шектеу туралы шешімге шағым жасауы оның қолданысын тоқтата тұрмайды.

      Ескерту. 13-тарау 120-1-баппен толықтырылды – ҚР 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі); өзгеріс енгізілді – ҚР 12.12.2023 № 45-VIII (алғашқы ресми жарияланған күнінен бастап күнтізбелік алпыс күн өткен соң қолданысқа енгізіледі) Заңдарымен.

14-тарау. САЛЫҚТЫҚ БЕРЕШЕКТІ МӘЖБҮРЛЕП ӨНДІРІП АЛУ ШАРАЛАРЫ

121-бап. Салықтық берешекті мәжбүрлеп өндіріп алу шаралары

      1. Тексеру нәтижелері туралы хабарламаға немесе деңгейлес мониторинг нәтижелері туралы хабарламаға шағым жасау жағдайларынан басқа, салық органдары салық төлеуші – заңды тұлғаның, заңды тұлғаның құрылымдық бөлімшесінің, Қазақстан Республикасында қызметін тұрақты мекеме арқылы жүзеге асыратын бейрезиденттің, дара кәсіпкердің, жеке практикамен айналысатын адамның салықтық берешегін мәжбүрлеп өндіріп алу шараларын қолданады.

      Салықтық міндеттемелерді орындау осы Кодекстің 722-бабы 3-тармағының 2) тармақшасына сәйкес операторға жүктелген жағдайларда, жай серіктестік (консорциум) құрамында өнімді бөлу туралы келісім бойынша қызметті жүзеге асыратын салық төлеушінің салықтық берешегін өндіріп алу кезінде осы тарауда көзделген мәжбүрлеп өндіріп алу шаралары салық төлеушіге және (немесе) операторға қатысты қолданылады.

      2. Салықтық берешекті мәжбүрлеп өндіріп алу шараларын қолдану тәуекелдерді басқару жүйесінің нәтижелері ескеріле отырып жүргізіледі.

      Мәжбүрлеп өндiрiп алу шараларын қолдану басталғанға дейiн тәуекел деңгейлері орташа және жоғары салық төлеушiге, осы баптың 4-тармағында белгіленген жағдайларды қоспағанда, салықтық берешекті өтеу туралы хабарлама жiберiледi.

      Салық төлеушіге (салық агентіне) салықтық берешекті мәжбүрлеп өндіріп алу шараларын қолдану салық төлеушіде салықтық берешек түзілген күні немесе салық төлеуші тәуекел деңгейі төмен санаттан тәуекел деңгейі орташа немесе жоғары санатқа өткен күні салық төлеуші жатқызылған тәуекел деңгейіне байланысты, осы тарауда көзделген мерзімдерде жүзеге асырылады.

      3. Салықтық берешекті мәжбүрлеп өндіріп алу мынадай тәртіппен:

      1) банктік шоттардағы ақша есебінен;

      2) дебиторлар шоттарынан;

      3) билік ету шектелген мүлікті өткізу есебінен;

      4) жарияланған акцияларды мәжбүрлеп шығару түрінде жүргiзiледi.

      4. Заңды тұлғаның құрылымдық бөлімшесі өзіне салықтық берешекті өтеу туралы хабарлама табыс етілгеннен кейін қырық жұмыс күні ішінде салықтық берешекті өтемеген жағдайда, салық органы салық төлеуші – осы құрылымдық бөлімшені құрған заңды тұлғаға мәжбүрлеп өндіріп алу шараларын қолдану арқылы салықтық берешек сомасын өндіріп алады.

      Заңды тұлғада біреуден астам құрылымдық бөлімше болған кезде, осы тармақтың бірінші бөлігінде айқындалған тәртіппен мәжбүрлеп өндіріп алу шараларын қолданғаннан кейін заңды тұлғаның құрылымдық бөлімшесінің салықтық берешегі өтелмеген жағдайда, салық органы мұндай заңды тұлғаның барлық құрылымдық бөлімшесіне бір мезгілде банктік шоттардағы ақша есебінен мәжбүрлеп өндіріп алу шарасын қолданады.

      Заңды тұлға салықтық берешекті өтеу туралы хабарлама өзіне табыс етілгеннен кейін қырық жұмыс күні ішінде салықтық берешекті өтемеген жағдайда, салық органы салық төлеуші – заңды тұлғаның құрылымдық бөлімшелеріне мәжбүрлеп өндіріп алу шараларын қолдану арқылы салықтық берешек сомасын өндіріп алады.

      5. Мәжбүрлеп өндіріп алу шаралары мынадай:

      1) банкроттық туралы іс бойынша іс жүргізу қозғалған жағдайда – сот банкроттық туралы іс бойынша іс жүргізуді қозғау туралы ұйғарым шығарған күннен бастап;

      2) салық төлеушіге қатысты оңалту рәсімі қолданылған жағдайда – сот оңалту туралы іс бойынша іс жүргізуді қозғау туралы ұйғарым шығарған күннен бастап;

      3) сот берешекті қайта құрылымдау туралы келісімді бекіткен жағдайда – соттың осындай келісімді бекіту туралы ұйғарымы заңды күшіне енген күннен бастап;

      4) екінші деңгейдегі банктер, сақтандыру (қайта сақтандыру) ұйымдары мәжбүрлеп таратылған жағдайда – соттың мәжбүрлеп тарату туралы шешімі заңды күшіне енген күннен бастап;

      5) Қазақстан Республикасының бейрезидент-банктері филиалдарының, Қазақстан Республикасының бейрезидент-сақтандыру (қайта сақтандыру) ұйымдары филиалдарының қызметі мәжбүрлеп тоқтатылған жағдайда – қаржы нарығы мен қаржы ұйымдарын реттеу, бақылау және қадағалау жөніндегі уәкілетті орган лицензиядан айыру туралы шешім қабылдаған күннен бастап күші жойылуға жатады.

      Бұл ретте осы тармақтың бірінші бөлігінің 1), 2) және 3) тармақшаларында айқындалған жағдайларда, Қазақстан Республикасының оңалту және банкроттық туралы заңнамасында айқындалған тәртіппен кредиторлар талаптарының тізіліміне енгізілмеген салықтық міндеттеме сомасы бойынша және (немесе) сот бекіткен, берешекті қайта құрылымдау туралы келісімге енгізілмеген салық төлеушінің салықтық міндеттеме сомасы бойынша салық органы осы тараудың ережелеріне сәйкес мәжбүрлеп өндіріп алу шараларын қолданады.

      6. Салық төлеуші (салық агенті) салықтық берешекті өтеу туралы хабарламаға шағым жасаған жағдайда, салықтық берешекті мәжбүрлеп өндіріп алу шараларын қолдану шағымды қарау нәтижелері бойынша шешім шығарылғанға дейін тоқтатыла тұрмайды.

      7. Осы тараудың мақсаты үшін бюджетті атқару жөніндегі орталық уәкілетті органда ашылған мемлекеттік мекемелердің шоттары банктік шоттарға теңестіріледі, ал бюджетті атқару жөніндегі орталық уәкілетті орган банк операцияларының жекелеген түрлерiн жүзеге асыратын ұйымға теңестіріледі.

      8. 01.01.2019 дейін қолданыста болды - ҚР 25.12.2017 № 121-VI Заңымен.
      Ескерту. 121-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (16.12.2020 бастап қолданысқа енгізіледі) Заңымен.

122-бап. Банктік шоттардағы ақша есебінен бюджетке берешекті өндіріп алу

      1. Салық органы салық төлеушiнің (салық агентінің) банктік шоттарынан салықтық берешек сомасын тәуекелдерді басқару жүйесіне сәйкес:

      тәуекел деңгейі жоғары санатқа жатқызылған салық төлеуші (салық агенті) салықтық берешек сомаларын төлемеген немесе толық төлемеген жағдайда – салықтық берешекті өтеу туралы хабарлама табыс етілген күннен бастап бес жұмыс күні өткен соң;

      тәуекел деңгейі орташа санатқа жатқызылған салық төлеуші (салық агенті) салықтық берешек сомаларын төлемеген немесе толық төлемеген жағдайда – салықтық берешекті өтеу туралы хабарлама табыс етілген күннен бастап жиырма жұмыс күні өткен соң мәжбүрлеу тәртiбiмен өндіріп алады.

      Осы тармақтың ережелерi Қазақстан Республикасының Азаматтық кодексіне сәйкес өндiрiп алуды қолдануға жол берiлмейтiн банктік шоттарға қолданылмайды.

      2. Салық төлеушінің (салық агентінің) екінші деңгейдегі банкте немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымда ашылған банктік шоттарынан салықтық берешек сомасын өндіріп алу, осындай екінші деңгейдегі банк немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйым берген қарыздар бойынша қамтамасыз ету болып табылатын ақша сомасын қоспағанда, көрсетiлген қарыздың өтелмеген негiзгi борышы мөлшерiнде салық органының инкассалық өкімі негізінде жүргізіледі.

      3. Салық органы инкассалық өкімді оны жасау күнгі салықтық берешек сомасы туралы деректер негізінде жасайды.

      4. Екінші деңгейдегі банк немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйым салық төлеушінің (салық агентінің) бір банктік шотынан инкассалық өкімді орындаған кезде салық төлеушінің (салық агентінің) көрсетілген екінші деңгейдегі банкте немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымда ашқан басқа банктік шоттарына шығарылған инкассалық өкімдер, егер мұндай инкассалық өкімдер сол күнмен, сол сомаға, берешектің сол түрі бойынша шығарылған болса, салық органына орындалмай қайтарылады.

      5. Екінші деңгейдегі банк немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйым салық төлеушінің (салық агентінің) бірнеше банктік шотынан инкассалық өкімде көрсетілген жалпы сомаға ақшаны есептен шығару арқылы осындай инкассалық өкімді толық орындаған кезде, салық төлеушінің (салық агентінің) көрсетілген екінші деңгейдегі банкте немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымда ашылған басқа банктік шоттарына сол күнмен, сол сомаға, берешектің сол түрі бойынша шығарылған инкассалық өкімдер орындалмай қайтарылады.

      6. Инкассалық өкім Қазақстан Республикасының Ұлттық Банкі бекіткен нысан бойынша шығарылады және салық төлеушінің (салық агентінің) салықтық берешек сомаларын өндiрiп алу жүргiзiлетiн сол банктік шотын көрсетуді қамтиды.

      Салық органы инкассалық өкімді екінші деңгейдегі банктерге немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдарға қағаз жеткізгіште немесе электрондық нысанда телекоммуникация желілері бойынша беру арқылы жібереді. Электрондық нысанда инкассалық өкім Қазақстан Республикасының Ұлттық Банкімен келісу бойынша уәкілетті орган белгілеген форматтарға сәйкес қалыптастырылады.

      7. Салық төлеушiнiң (салық агентінің) банктік шотында ұлттық валютада ақша болмаған жағдайда, салықтық берешекті өндіріп алу салық органдары ұлттық валютада шығарған инкассалық өкiмдер негiзiнде шетел валютасындағы банктік шоттардан жүргізіледі.

      8. Клиентке қойылған талаптардың барлығын қанағаттандыру үшін клиенттің екінші деңгейдегі банктегі немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдағы ақшасы жеткілікті болған кезде салықтық берешек сомасын өндіріп алу туралы инкассалық өкімді екінші деңгейдегі банк немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйым бірінші кезектегі тәртіппен және көрсетілген өкімді алған күннен кейінгі бір операциялық күннен кешіктірмей, банктік шоттағы сомалар шегінде орындайды.

      9. Клиентке бiрнеше талап қойылған кезде салық төлеушiнiң (салық агентінің) банктік шоттарында ақша болмаған немесе жеткiлiксiз болған жағдайда, екінші деңгейдегі банк немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйым осындай шоттарға ақша түсуiне қарай және Қазақстан Республикасының Азаматтық кодексiнде белгiленген кезектiлiк тәртібімен салықтық берешекті өтеу есебіне клиенттiң ақшасын алып қоюды жүргiзедi.

      10. Екінші деңгейдегі банк немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйым салық төлеушінің (салық агентінің) банктік шоты жабылған кезде Қазақстан Республикасының заңнамасына сәйкес көрсетілген инкассалық өкімді тиісті салық органына салық төлеушінің (салық агентінің) банктік шотының жабылғаны туралы хабарламамен бірге қайтарады.

      11. Салық органы салықтық берешек өтелген күннен кейінгі бір жұмыс күнінен кешіктірмей инкассалық өкімді кері қайтарып алады.

      Салық органы инкассалық өкімді кері қайтарып алуды екінші деңгейдегі банктерге немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдарға қағаз жеткізгіште немесе электрондық нысанда телекоммуникация желілері бойынша беру арқылы жібереді. Электрондық нысанда инкассалық өкімді кері қайтарып алу Қазақстан Республикасының Ұлттық Банкімен келісу бойынша уәкілетті орган белгілеген форматтарға сәйкес қалыптастырылады.

123-бап. Салық төлеушiнiң (салық агентінің) салықтық берешегі сомасын оның дебиторларының шоттарынан өндiрiп алу

      1. Тәуекелдерді басқару жүйесіне сәйкес тәуекел деңгейі жоғары немесе орташа санатқа жатқызылған салық төлеушiде (салық агентінде) банктік шоттар болмаған жағдайда, сондай-ақ осы Кодекстің 122-бабында айқындалған тәртіппен жүргізілген, банктік шоттарындағы ақша есебінен өндіріп алынғаннан кейін салықтық берешек өтелмеген кезде салық органы түзілген салықтық берешек шегiнде салық төлеушiге (салық агентіне) берешегi бар үшiншi тұлғалардың (бұдан әрi – дебиторлардың) банктік шоттарындағы ақшаға өндіріп алуды қолданады.

      2. Салық төлеушi (салық агенті) салықтық берешекті өтеу туралы хабарламаны алған күннен бастап он жұмыс күнiнен кешiктiрмей, осындай хабарламаны жiберген салық органына дебиторлық берешек сомасын көрсете отырып, дебиторлар тiзiмiн ұсынуға мiндеттi.

      Соттардың дебиторлардан салық төлеушінің (салық агентінің) пайдасына берешек сомаларын өндіріп алу туралы заңды күшіне енген шешімдері болған кезде соттың осындай шешімі де беріледі.

      Бұл ретте салық органы салық төлеушінің (салық агентінің) дебиторларын анықтау мақсатында салық органдарының ақпараттық жүйелерінің деректерін пайдалануға, сондай-ақ салық төлеуші (салық агенті) мен оның дебиторлары арасындағы өзара есеп айырысуларды айқындау мәселесі бойынша салық төлеушіге (салық агентіне) тексеру жүргізуге құқылы. Салық органы салық төлеушіні (салық агентін) тексеру барысында дебиторларға қарсы тексеру жүргізуге құқылы.

      Салық органы сотта дау айтылатын дебиторлық берешек сомасын растауға құқылы емес.

      Салық төлеушi (салық агенті) салықтық берешекті өтеген жағдайда, дебиторлар тiзiмi немесе өзара есеп айырысуларды салыстырып-тексеру актiсi ұсынылмайды.

      3. Салық төлеушi (салық агенті) ұсынған дебиторлар тiзiмiнiң және (немесе) салық органдарының ақпараттық жүйелерінен алынған дебиторлар туралы мәліметтердің және (немесе) дебиторлық берешек сомасын растайтын салық төлеушіні (салық агентін) тексеру актiсiнiң негiзiнде салық органы дебиторларға салық төлеушiнiң (салық агентінің) салықтық берешегін өтеу есебіне олардың банктік шоттарындағы ақшаға дебиторлық берешек сомалары шегiнде өндiрiп алуды қолдану туралы хабарлама жiбередi.

      Дебиторлар хабарламаны алған күннен бастап жиырма жұмыс күнiнен кешiктiрмей, хабарламаны жiберген салық органына хабарламаны алған күнге салық төлеушiмен (салық агентімен) бiрлесiп жасалған өзара есеп айырысуларды салыстырып-тексеру актiсiн қағаз немесе электрондық жеткізгіште ұсынуға мiндеттi.

      Салық төлеушi мен оның дебиторының арасындағы өзара есеп айырысуларды салыстырып-тексеру актiсiнде мынадай мәлiметтер:

      1) салық төлеушi (салық агенті) мен оның дебиторының атауы, олардың сәйкестендіру нөмiрлерi;

      2) дебитордың салық төлеушi (салық агенті) алдындағы берешегінің сомасы;

      3) салық төлеушi (салық агенті) мен оның дебиторының заңдық деректемелерi, мөрi (ол болған кезде) және қолтаңбалары не салық төлеушi мен оның дебиторының электрондық цифрлық қолтаңбалары;

      4) бюджетке берешекті өтеу туралы хабарлама алынған күннен бұрын болмауға тиіс салыстырып-тексеру актiсiнiң жасалған күнi қамтылуға тиiс.

      4. Дебиторлар өзара есеп айырысуларды салыстырып-тексеру актiсiн осы баптың 3-тармағының екінші бөлігінде көзделген мерзiмде ұсынбаған не дебиторлық берешек сомасы расталмаған жағдайда, салық органы көрсетілген дебиторларға салықтық тексеру жүргiзеді. Бұл ретте салық органы сотта дау айтылатын дебиторлық берешек сомасын растауға құқылы емес. Дебиторлық берешек болмаған жағдайда дебитор өзара есеп айырысуларды салыстырып-тексеру актісімен бір мезгілде салық органына салық төлеушінің (салық агентінің) алдындағы берешекті өтеу фактісін растайтын құжаттарды ұсынады.

      5. Өзара есеп айырысуларды салыстырып-тексеру актісінің және (немесе) дебиторлық берешек сомасын растайтын дебиторды тексеру, оның ішінде осы баптың 3-тармағына сәйкес жүргізілген қарсы тексеру актісінің және (немесе) ұсынылған сот шешімінің негізінде салық органы дебитордың банктік шоттарына салық төлеушінің (салық агентінің) салықтық берешегі сомасын өндіріп алу туралы инкассалық өкімдер шығарады.

      Дебитор мен салық төлеушi (салық агенті) арасындағы өзара есеп айырысуларды салыстырып-тексеру актiсiнде көрсетiлген дебиторлық берешек өтелген жағдайда, салық төлеушiнiң (салық агентінің) салықтық берешегі сомасын өндiрiп алу туралы дебитордың банктік шоттарына шығарылған инкассалық өкiмдер дебитор немесе салық төлеушi (салық агенті) салық органына мұндай берешектiң өтелгенiн растайтын құжаттарды қоса бере отырып, өзара есеп айырысуларды салыстырып-тексеру актiсiн ұсынған күннен кейінгі бір жұмыс күнi iшiнде керi қайтарып алуға жатады.

      6. Салық төлеушi – дебитордың екінші деңгейдегі банкі немесе банк операцияларының жекелеген түрлерiн жүзеге асыратын ұйымы салық органы шығарған, осы Кодекстiң 122-бабында белгiленген талаптарға сәйкес салық төлеушiнiң (салық агентінің) салықтық берешегі сомасын өндiрiп алу туралы инкассалық өкiмдi орындауға мiндеттi.

      Бұл ретте дебитордың бірнеше екінші деңгейдегі банкте немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымда ашылған банктік шоттарынан ақшаны инкассалық өкiмде көрсетілген сомадан асатын мөлшерде есептен шығарған жағдайда, артық есептен шығарылған соманы салық органы дебиторға оның өтініші негізінде қайтарады.

      7. Салық төлеушінің (салық агентінің) салықтық берешегін осы бапта айқындалған тәртіппен оның дебиторларының шоттарынан өндіріп алу тәуекелдерді басқару жүйесіне сәйкес дебитор жатқызылған тәуекел деңгейіне қарамастан жүзеге асырылады.

      Ескерту. 123-бапқа өзгеріс енгізілді – ҚР 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен.

124-бап. Салық төлеушінің (салық агентінің) билік ету шектелген мүлкін бюджетке берешек есебіне өткізу есебінен өндіріп алу

      1. Салық органы тәуекелдерді басқару жүйесіне сәйкес тәуекел деңгейі жоғары немесе орташа санатқа жатқызылған салық төлеуші (салық агенті) – заңды тұлғаның, заңды тұлғаның құрылымдық бөлімшесінің, Қазақстан Республикасында қызметін тұрақты мекеме арқылы жүзеге асыратын бейрезиденттің, дара кәсіпкердің, жеке практикамен айналысатын адамның банктік шоттарында және оның дебиторларының банктік шоттарында ақша болмаған немесе жеткiлiксiз болған не оның және (немесе) оның дебиторларының банктік шоттары болмаған жағдайларда, оның келісімінсіз салық төлеушінің (салық агентінің) билік ету шектелген мүлкіне өндіріп алуды қолдану туралы қаулы шығарады.

      Салық төлеушінің (салық агентінің) билік ету шектелген мүлкіне өндіріп алуды қолдану туралы қаулы уәкілетті орган бекіткен нысан бойынша екі данада жасалады, оның біреуі мүлікке билік етуді шектеу туралы шешімнің және мүлік тізімдемесі актісінің көшірмелері қоса беріле отырып, уәкілетті заңды тұлғаға жіберіледі.

      2. Салық төлеушінің (салық агентінің) билік ету шектелген мүлкін салықтық берешек шотына өткізуді уәкілетті заңды тұлға сауда-саттық өткізу арқылы жүзеге асырады.

      Салық төлеуші және (немесе) үшінші тұлға кепілге қойған мүлікті, сондай-ақ салық төлеушінің (салық агентінің) билік ету шектелген мүлкін өткізу тәртібін уәкілетті орган айқындайды.

      3. Алып тасталды – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.
      Ескерту. 124-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

125-бап. Салық төлеуші (салық агенті) – жарғылық капиталына мемлекет қатысатын акционерлiк қоғамның жарияланған акцияларын мәжбүрлеп шығарту

      Осы Кодекстiң 121-бабы 3-тармағының 1), 2) және 3) тармақшаларында көзделген барлық шара қабылданғаннан кейін салық төлеуші (салық агенті) – жарғылық капиталына мемлекет қатысатын акционерлік қоғам салықтық берешек сомаларын өтемеген жағдайда, уәкілеттi орган Қазақстан Республикасының заңнамасында айқындалған тәртiппен жарияланған акцияларды мәжбүрлеп шығарту туралы талап арызбен сотқа жүгінеді.

      Сот шешімі бойынша оларды өтеу үшін жарияланған акцияларды мәжбүрлеп шығарту жүргізілетін салықтарды, бюджетке төленетін төлемдерді төлеу жөніндегі салықтық міндеттемелерді, сондай-ақ өсімпұлды, айыппұлдарды төлеу жөніндегі міндеттемелерді орындау мерзімдері соттың жарияланған акцияларды мәжбүрлеп шығару туралы шешімі заңды күшіне енген күннен бастап және оларды орналастыру аяқталғанға дейін тоқтатыла тұрады.

126-бап. Салық төлеушіні (салық агентін) банкрот деп тану

      1. Осы Кодекстің 121-бабында көзделген барлық шара қабылданғаннан кейін салық төлеуші (салық агенті) бюджетке берешек сомасын өтемеген жағдайда, салық органы Қазақстан Республикасының оңалту және банкроттық туралы заңнамасына сәйкес оны банкрот деп тану жөнінде шаралар қабылдауға құқылы.

      2. Банкрот деп танылған салық төлеушiнi (салық агентін) тарату тәртібі Қазақстан Республикасының оңалту және банкроттық туралы заңнамасына сәйкес жүзеге асырылады.

127-бап. Салықтық берешегі бар салық төлеушілердің (салық агенттерінің) тізімдерін бұқаралық ақпарат құралдарында жариялау

      1. Салық органдары салықтық берешек туындаған күннен бастап төрт ай ішінде өтелмеген:

      дара кәсіпкерлердің, жеке практикамен айналысатын адамдардың – республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарына қолданыста болатын айлық есептік көрсеткіштің 10 еселенген мөлшерінен асатын;

      заңды тұлғалардың, олардың құрылымдық бөлімшелерінің – республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарына қолданыста болатын айлық есептік көрсеткіштің 150 еселенген мөлшерінен асатын салықтық берешегі бар салық төлеушілердің (салық агенттерінің) тізімін бұқаралық ақпарат құралдарында жариялайды.

      Бұл ретте тізімдерде салық төлеушінің (салық агентінің) тегі, аты, әкесінің аты (егер ол жеке басын куәландыратын құжатта көрсетілген болса) не атауы, экономикалық қызмет түрі, сәйкестендіру нөмірі, салық төлеуші (салық агенті) басшысының тегі, аты, әкесінің аты (егер ол жеке басын куәландыратын құжатта көрсетілген болса) және салықтық берешегінің жалпы сомасы көрсетіледі.

      2. Уәкілетті органның интернет-ресурсында орналастырылған салық төлеушілердің (салық агенттерінің) тізімі осы бапта көрсетілген өлшемшарттарға сәйкес келетін салық төлеушілерді (салық агенттерін) қосу, сондай-ақ салықтық берешегін өтеген немесе салықтық міндеттемелері тоқтатылған салық төлеушілерді (салық агенттерін) шығару арқылы аяқталған тоқсаннан кейінгі айдың 20-сынан кешіктірілмей тоқсан сайын жаңартылады.

128-бап. Салық төлеуші – дара кәсіпкер, жеке практикамен айналысатын адам болып табылмайтын жеке тұлғаның салықтық берешегін өндіріп алу

      1. Дара кәсіпкер, жеке практикамен айналысатын адам болып табылмайтын жеке тұлға республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарына қолданыста болатын 1 еселенген айлық есептік көрсеткіштен асатын мөлшердегі салықтық берешегін жеке тұлғалардың салықтық берешегі туралы хабарлама табыс етілген күннен бастап отыз жұмыс күні өткен соң төлемеген немесе толық төлемеген жағдайларда, салық органы уәкілетті орган белгілеген нысан бойынша жеке тұлғаның берешегін өндіріп алу туралы салық бұйрығын шығарады (бұдан әрі – салық бұйрығы) және оны шығарған күннен бастап бес жұмыс күнінен кешіктірмей жеке тұлғаға жібереді.

      2. Жеке тұлға салықтық берешекті өтемеген кезде салық органы осы Кодекстің 115-бабының 1-тармағында белгіленген тәртіппен жеке тұлғаға табыс етуге жататын салық бұйрығы табыс етілген күннен бастап бес жұмыс күнінен кешіктірмей, осындай салық бұйрығын Қазақстан Республикасының атқарушылық iс жүргiзу және сот орындаушыларының мәртебесі туралы заңнамасында айқындалған тәртіппен мәжбүрлеп орындату үшін аумақтығы бойынша тиісті әділет органдарына не жеке сот орындаушыларының өңірлік палатасына жібереді.

      3. Салық бұйрығын шығарған салық органы:

      1) жеке тұлға салықтық берешекті өтеген жағдайда – салықтық берешек өтелген күннен бастап бір жұмыс күнінен кешіктірмей;

      2) егер өтелмегені үшін салық бұйрығы шығарылған салықтық берешек салықтарды дұрыс емес есептеу (есепке жазу) нәтижесінде түзілген жағдайда – салық төлеушінің жеке шотына түзетулер енгізілген күннен бастап бір жұмыс күнінен кешіктірмей;

      3) осы бапта белгіленген салық бұйрығын шығару тәртібі бұзылған жағдайда – осындай факт анықталған күннен бастап үш жұмыс күнінен кешіктірмей;

      4) "Қазақстан Республикасы азаматтарының төлем қабілеттілігін қалпына келтіру және банкроттығы туралы" Қазақстан Республикасының Заңына сәйкес жеке тұлғаға қатысты сот арқылы банкроттық рәсімі қолданылған жағдайда – сот арқылы банкроттық рәсімін қолдану туралы сот шешім шығарған күннен бастап;

      5) "Қазақстан Республикасы азаматтарының төлем қабілеттілігін қалпына келтіру және банкроттығы туралы" Қазақстан Республикасының Заңына сәйкес жеке тұлғаға қатысты төлем қабілеттілігін қалпына келтіру рәсімі қолданылған жағдайда – төлем қабілеттілігін қалпына келтіру рәсімін қолдану туралы сот шешім шығарған күннен бастап салық бұйрығының күшін жояды.

      Ескерту. 128-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 20.03.2023 № 213-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

15-тарау. САЛЫҚТЫҚ МОНИТОРИНГ

129-бап. Жалпы ережелер

      1. Салықтық мониторинг салық төлеушілердің қаржылық-шаруашылық қызметін талдау арқылы олардың нақты салық салынатын базасын айқындау, Қазақстан Республикасының салық заңнамасының сақталуын және трансферттік баға белгілеу кезінде бақылауды жүзеге асыру мақсатында қолданылатын нарықтық бағаларды бақылау мақсатында жүзеге асырылады.

      2. Салықтық мониторинг:

      1) ірі салық төлеушілер мониторингінен;

      2) деңгейлес мониторингтен тұрады.

130-бап. Ірі салық төлеушілер мониторингі

      1. Ірі салық төлеушілер мониторингіне, егер осы тармақта өзгеше белгіленбесе, мемлекеттік кәсіпорындарды қоспағанда, коммерциялық ұйымдар болып табылатын, осы Кодекстің 241-бабында көзделген түзету есепке алынбағанда жылдық жиынтық кірісі неғұрлым көп, бір мезгілде мынадай шарттарға сәйкес келетін:

      1) тіркелген активтерінің құндық балансының сомасы салықтық кезеңнің соңына республикалық бюджет туралы заңда белгіленген және ірі салық төлеушілер мониторингіне жататын салық төлеушілердің тізбесі бекітілуге жататын жылдың соңында қолданыста болатын, кемінде 325 000 еселенген айлық есептік көрсеткішті құрайтын;

      2) жұмыскерлерінің саны кемінде 250 адамды құрайтын салық төлеушілер жатады.

      Осы баптың мақсаттары үшін:

      1) осы Кодекстің 241-бабында көзделген түзетуді есепке алмағанда, жылдық жиынтық кіріс ірі салық төлеушілер мониторингіне жататын салық төлеушілердің тізбесі бекітілуге жататын жылдың алдындағы салықтық кезең үшін корпоративтік табыс салығы бойынша декларация деректерінің негізінде айқындалады;

      2) тіркелген активтердің құндық баланстарының сомасы ірі салық төлеушілер мониторингіне жататын салық төлеушілердің тізбесі бекітілуге жататын жылдың алдындағы жыл үшін салықтық есептілік негізінде айқындалады;

      3) жұмыскерлердің саны ірі салық төлеушілер мониторингіне жататын салық төлеушілердің тізбесі бекітілуге жататын жылдың бірінші тоқсанының соңғы айы үшін жеке табыс салығы және әлеуметтік салық бойынша декларацияның деректері негізінде айқындалады.

      Осы тармақта белгіленген шарттардың сақталуына қарамастан, ірі салық төлеушілер мониторингіне:

      1) 2009 жылғы 1 қаңтарға дейін Қазақстан Республикасының Үкіметі немесе құзыретті орган және жер қойнауын пайдаланушы арасында жасалған және міндетті салықтық сараптамадан өткен өнімді бөлу туралы келісімде (келісімшартта) көрсетілген, осы Кодекстің 241-бабында көзделген түзетуді есепке алмағанда ең көп жылдық жиынтық кірісі бар және (немесе) көрсетілген келісімдерге (келісімшарттарға) сәйкес мұнай-газ конденсаты немесе теңіз кен орнында қызметін жүзеге асыратын сенім білдірілген тұлға (оператор) және (немесе) жер қойнауын пайдаланушы (жер қойнауын пайдаланушылар);

      1-1) жыл сайынғы төленген салықтар сомасы республикалық бюджет туралы заңда белгіленген және ірі салық төлеушілер мониторингіне жататын салық төлеушілердің тізбесі бекітілуге тиісті жылдың соңына қолданыста болатын айлық есептік көрсеткіштің кемінде 2 000 000 еселенген мөлшерін құрайтын салық төлеушілер жатады.

      Бұл ретте жыл сайынғы төленген салықтар сомасы ірі салық төлеушілер мониторингіне жататын салық төлеушілердің тізбесі бекітілуге тиісті жылдың алдындағы күнтізбелік үш жылдың әрқайсысы үшін айқындалады;

      2) ірі салық төлеушілер мониторингіне жататын салық төлеушілердің тізбесі қолданысқа енгізілген жылдың алдындағы жылдың 1 қазанында мынадай шарттарға сәйкес келетін:

      жер қойнауын пайдаланушымен, кең таралған пайдалы қазбаларды және жерасты суларын барлауға, өндіруге арналған келісімшарттарды қоспағанда, пайдалы қазбаларды барлауға, өндіруге, бірлескен барлау мен өндіруге арналған келісімшарт жасалса;

      жер қойнауын пайдаланушы өңірлік даму жөніндегі уәкілетті орган бекітетін тізбеге сәйкес қала құраушы заңды тұлғалар санатына жатқызылса, жер қойнауын пайдаланушы жатады.

      2. Ірі салық төлеушілер мониторингіне жататын салық төлеушілердің тізбесіне:

      1) осы баптың 1-тармағының бірінші бөлігінде белгіленген шарттарға сәйкес келетін ірі салық төлеушілердің ішінен, осы Кодекстің 241-бабында көзделген түзетуді есепке алмағанда жиынтық жылдық кірісі неғұрлым көп алғашқы үш жүз ірі салық төлеуші;

      2) осы баптың 1-тармағының үшінші бөлігінде көрсетілген салық төлеушілер кіреді.

      3. Ірі салық төлеушілер мониторингіне жататын салық төлеушілердің тізбесі, көрсетілген тізбе қолданысқа енгізілетін жылдың алдындағы жылдың 1 қазанындағы жағдай бойынша ұсынылған салықтық есептілік деректерінің негізінде қалыптастырылады және оны уәкілетті орган көрсетілген тізбе қолданысқа енгізілетін жылдың алдындағы жылдың 31 желтоқсанынан кешіктірмей бекітеді.

      Егер ірі салық төлеушілер мониторингіне жататын салық төлеушілердің тізбесі қолданысқа енгізілетін жылдың алдындағы жылдың 1 қазанындағы жағдай бойынша осы баптың 1-тармағында белгіленген талаптарға сәйкес келетін салық төлеуші таратылу сатысында тұрған болса, мұндай салық төлеуші бұл тізбеге енгізілуге жатпайды.

      Ірі салық төлеушілер мониторингіне жататын салық төлеушілердің бекітілген тізбесі бекітілген жылынан кейінгі жылдың 1 қаңтарынан кейін қолданысқа енгізіледі және қолданысқа енгізілген күнінен бастап екі жыл бойы қолданыста болады. Бұл тізбе осы баптың 1-тармағына сәйкес салық төлеушілер ірі салық төлеушілердің мониторингіне жататын шарттар өзгерген жағдайларды қоспағанда, оның қолданылу кезеңі ішінде қайта қаралуға жатпайды.

      4. Ірі салық төлеушілер мониторингіне жататын салық төлеуші қайта ұйымдастырылған жағдайда, оның құқықтық мирасқоры (құқықтық мирасқорлары) ірі салық төлеушілер мониторингіне жататын салық төлеушілердің келесі тізбесі қолданысқа енгізілгенге дейін ірі салық төлеушілер мониторингіне жатады.

      5. Ірі салық төлеушілер мониторингіне жататын салық төлеуші таратылған жағдайда, сондай-ақ соттың оны банкрот деп тану туралы шешімі заңды күшіне енген күннен бастап осы салық төлеуші ірі салық төлеушілер мониторингіне жататын салық төлеушілердің тізбесінен шығарып тасталған деп танылады.

      Ескерту. 130-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI Заңымен (01.01.2018 бастап қолданысқа енгізіледі).

131-бап. Деңгейлес мониторинг

      1. Деңгейлес мониторинг уәкілетті орган мен салық төлеуші арасында ақпарат және құжаттар алмасуды көздейді, ол мынадай:

      ынтымақтастық;

      негізделген сенім;

      заңдылық;

      айқындық;

      кеңейтілген ақпараттық өзара іс-қимыл жасау қағидаттарына негізделеді.

      Деңгейлес мониторинг туралы келісімнің нысанын уәкілетті орган белгілейді.

      2. Деңгейлес мониторинг туралы келісім жасалған жылдан кейінгі жылдың 1 қаңтарынан бастап деңгейлес мониторинг жүргізіледі және ұзарту мүмкіндігімен үш жылдың ішінде қолданыста болады.

      Бұл ретте деңгейлес мониторинг туралы келісімді жасасу және бұзу тәртібін, сондай-ақ деңгейлес мониторинг туралы келісім жасалатын салық төлеушілердің санатын уәкілетті орган белгілейді.

      Деңгейлес мониторинг туралы келісім жасалған жылдан кейінгі жылдың 1 қаңтарынан бастап деңгейлес мониторингке жататын салық төлеушілер ірі салық төлеушілер мониторингіне жататын салық төлеушілер болып табылмайды.

      3. Салық төлеушінің Қазақстан Республикасының салық заңнамасын бұзғаны үшін әкімшілік құқық бұзушылық туралы іс бойынша іс жүргізу:

      1) бір мезгілде мынадай шарттар сақталған:

      деңгейлес мониторингте тұрған салық төлеушінің деңгейлес мониторинг нәтижелері бойынша хабарламамен келіскен;

      деңгейлес мониторинг нәтижелері бойынша хабарламаға сот тәртібімен шағым жасау фактісі болмаған кезде деңгейлес мониторинг;

      2) салық төлеуші деңгейлес мониторингте болған кезеңге салықтық тексеру нәтижелері бойынша осындай бұзушылық фактісі анықталған кезде басталмайды, ал басталған іс тоқтатылуға жатады.

132-бап. Ірі салық төлеушілер мониторингін жүргізу тәртібі

      1. Ірі салық төлеушілер мониторингін жүргізу барысында уәкілетті орган ірі салық төлеушілер мониторингіне жататын салық төлеушілерден салықтарды есептеудің дұрыстығын және салықтар мен бюджетке төленетін төлемдерді төлеудiң (ұстап қалудың және аударудың) уақтылы болуын растайтын құжаттарды және жазбаша түсіндірулерді, сондай-ақ, еншiлес ұйымдарының қаржылық есептiлiгiн қоса алғанда, салық төлеушiнің (салық агентінің) қаржылық есептiлiгін ұсынуды талап етуге құқылы.

      Бұл ретте осы талапты ірі салық төлеушілер мониторингіне жататын салық төлеушiлер талап ету табыс етілген күннен кейінгi күннен бастап күнтiзбелiк отыз күн ішінде орындауға тиіс.

      2. Ірі салық төлеушілер мониторингінің нәтижелерi бойынша бұзушылықтар мен алшақтықтар анықталған жағдайда, уәкiлеттi орган бұлар жөнінде ірі салық төлеушілер мониторингіне жататын салық төлеушiге хабар береді.

      Бұл ретте ірі салық төлеушілер мониторингіне жататын салық төлеушi осындай хабарлама табыс етілген (алынған) күннен кейінгі күннен бастап күнтiзбелiк он бес күн ішінде жазбаша түсiнікті ұсынуға мiндеттi.

      Уәкілетті орган ұсынылған түсiнікпен келіспеген жағдайда, ірі салық төлеушілер мониторингіне жататын осындай салық төлеушiні қосымша құжаттар мен түсiніктерді ұсына отырып, туындаған мәселелерді талқылау үшiн шақыруға құқылы.

      Уәкiлеттi орган мониторинг нәтижелерiн қарау қорытындылары бойынша жазбаша түрде уәжді шешім шығарады, ол шығарылған кезден бастап екі жұмыс күні ішінде ірі салық төлеушілер мониторингіне жататын салық төлеушiге жіберіледі.

      Ірі салық төлеушілер мониторингіне жататын салық төлеушi шешіммен келiсу туралы хабарлама табыс етілген күннен бастап бес жұмыс күні ішінде ұсынады.

      3. Осы бапта көрсетілген талап, хабархат немесе уәжді шешім, егер осы бапта өзгеше белгіленбесе, салық төлеушіге қолын қойғызып жеке өзіне немесе жөнелту және алу фактісін растайтын өзгеше тәсілмен табыс етілуге тиіс.

      Бұл ретте төменде санамаланған тәсілдердің бірімен жіберілген талап, хабархат немесе уәжді шешім салық төлеушіге мынадай жағдайларда:

      1) хабарламасы бар тапсырыс хатпен пошта арқылы жіберілгенде – салық төлеуші пошта немесе өзге де байланыс ұйымының хабарламасына белгі қойған күннен бастап табыс етілді деп есептеледі.

      Бұл ретте пошта немесе өзге де байланыс ұйымы мұндай талапты, хабархатты немесе уәжді шешімді пошта немесе өзге де байланыс ұйымының қабылдағаны туралы белгі қойылған күннен бастап он жұмыс күнінен кешіктірілмейтін мерзімде жеткізуге тиіс;

      2) электрондық тәсілмен жіберілгенде:

      салық органы талапты, хабархатты немесе уәжді шешімді веб-қосымшаға жеткізген күннен бастап табыс етілді деп есептеледі.

      Бұл тәсіл Қазақстан Республикасының электрондық құжат және электрондық цифрлық қолтаңба туралы заңнамасына сәйкес салық органдарымен электрондық тәсілмен өзара іс-қимыл жасайтын салық төлеушіге қолданылады;

      талап, хабархат немесе уәжді шешім пайдаланушының "электрондық үкімет" веб-порталындағы жеке кабинетіне жеткізілген күннен бастап табыс етілді деп есептеледі.

      Бұл тәсіл "электрондық үкімет" веб-порталында тіркелген салық төлеушіге қолданылады.

      Талаптың, хабархаттың және уәжді шешімнің нысандарын уәкілетті орган бекітеді.

      Ескерту. 132-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

133-бап. Деңгейлес мониторингті жүргізу тәртібі

      Деңгейлес мониторинг салық органы мен салық төлеуші арасындағы, оның ішінде салық органының лауазымды адамдарына салық төлеушінің тұрған жері бойынша оның бухгалтерлік және салықтық есепке алу ақпараттық жүйелеріне және есепке алу құжаттамасына қолжетімділік беру көзделетін кеңейтілген ақпараттық өзара іс-қимыл жасау арқылы жүзеге асырылады.

      Бұл ретте деңгейлес мониторингті жүргізу тәртібін уәкілетті орган айқындайды.

16-тарау. АЛДЫН АЛА ТҮСІНДІРМЕ

134-бап. Жалпы ережелер

      1. Уәкілетті органның жоспарланып отырған мәмілелерге (операцияларға) қатысты салықтық міндеттеменің туындауы жөніндегі түсіндірмесі алдын ала түсіндірме болып табылады.

      Уәкілетті орган:

      деңгейлес мониторингте тұрған салық төлеушінің;

      инвестициялық басым жобаны іске асыратын ұйымның сұрау салуы бойынша алдын ала түсіндірме береді.

      2. Алдын ала түсіндірме беру туралы сұрау салуды салық төлеуші (салық агенті) уәкілетті органға жазбаша нысанда береді және онда мынадай мәліметтер:

      1) салық төлеушiнің (салық агентінің) сұрау салуға қол қойған күнi;

      2) салық төлеушiнің деректемелері;

      3) бизнес сәйкестендіру нөмірі (БСН);

      4) мәміленің (операцияның) мақсаты мен шарттарының, оның ішінде жоспарланып отырған мәміле (операция) бойынша тараптардың құқықтары мен міндеттерінің сипаттамасы;

      5) салық төлеушінің (салық агентінің) жоспарланып отырған мәмілеге (операцияға) қатысты салықтарды және бюджетке төленетін төлемдерді есептеу мәселесі бойынша ұстанымы;

      6) қоса берілетін құжаттардың тiзбесi қамтылуға тиіс.

      3. Алдын ала түсіндірме беру туралы сұрау салуда осындай түсіндірмені дайындау үшін маңызы бар өзге мәліметтер де көрсетілуі мүмкін.

      4. Алдын ала түсіндірме беру туралы сұрау салуға заңды тұлғаның басшысы немесе осындай заңды тұлға басшысының міндеттері жүктелген адам (растайтын құжаттарды қоса бере отырып) қол қояды.

      5. Алдын ала түсіндірме беру туралы сұрау салуға осындай сұрау салуда көрсетілген мәліметтерді растайтын құжаттар қоса беріледі.

      6. Салық төлеуші (салық агенті) алдын ала түсіндірме беру туралы сұрау салуды уәкілетті органға жіберген күннен бастап уәкілетті орган алдын ала түсіндірмені берген күнге дейінгі кезеңде осындай сұрау салуды кері қайтаруды жүргізуге құқылы.

      7. Уәкілетті орган салық төлеушінің (салық агентінің) алдын ала түсіндірме беру туралы сұрау салуын қараудан, осындай сұрау салу осы баптың 2, 4 және 5-тармақтарында белгіленген талаптарға сәйкес келмеген кезде, бас тартуға құқылы.

135-бап. Алдын ала түсіндірме беру туралы сұрау салуды қарау тәртібі

      1. Алдын ала түсіндірме беру туралы сұрау салуды қарау "Жеке және заңды тұлғалардың өтініштерін қарау тәртібі туралы" Қазақстан Республикасының Заңында айқындалған тәртіппен жүзеге асырылады.

      2. Уәкілетті орган алдын ала түсіндірмені дайындау барысында салық төлеушіні алдын ала түсіндірмені дайындау үшін маңызы бар қосымша мәліметтер алу үшін шақыруға құқылы.

      3. Алдын ала түсіндірме салық төлеуші ұсынған мәліметтер мен құжаттардың шегінде жүзеге асырылады.

17-тарау.ТӘУЕКЕЛДЕРДІ БАСҚАРУ ЖҮЙЕСІ

136-бап. Жалпы ережелер

      1. Тәуекелдерді басқару жүйесі тәуекелдердің дәрежесін (деңгейін) бағалауға негізделген және тәуекелді анықтау мен оның алдын алу мақсатында салық органдары әзірлейтін және (немесе) қолданатын шараларды қамтиды.

      2. Салық төлеушінің (салық агентінің) салықтық міндеттемені мемлекетке нұқсан келтіре алатын және (немесе) нұқсан келтіруі мүмкін орындамау және (немесе) толық орындамау ықтималдығы тәуекел болып табылады.

      3. Тәуекелдерді басқару жүйесін қолданудың мақсаттары:

      1) назарды тәуекелі жоғары салаларға шоғырландыру және қолда бар ресурстарды неғұрлым тиімді пайдалануды қамтамасыз ету;

      2) орындалуын бақылау салық органдарына жүктелген Қазақстан Республикасының салық және өзге де заңнамасын бұзушылықтарды анықтау бойынша мүмкіндіктерді ұлғайту;

      3) тәуекел дәрежесі төмен деп айқындалған салық төлеушілерге (салық агенттеріне) қатысты салықтық бақылауды барынша азайту;

      4) тәуекел дәрежесіне қарай салықтық әкімшілендіру шаралары мен тәсілдерін саралап қолдану.

      4. Тәуекелдердің дәрежесін (деңгейін) бағалау салық төлеушілер (салық агенттері) ұсынған салықтық есептілік деректерін, уәкілетті мемлекеттік органдардан, ұйымдардан, жергілікті атқарушы органдардан, уәкілетті тұлғалардан алынған мәліметтерді, сондай-ақ салық төлеушінің (салық агентінің) қызметі туралы басқа да құжаттарды және (немесе) мәліметтерді талдау негізінде жүзеге асырылады.

      5. Тәуекелдерді басқару жүйесін қолдану салалары:

      1) тәуекел дәрежесін бағалау негізінде мерзімдік салықтық тексеру субъектілерін (объектілерін) іріктеу;

      2) осы Кодексте белгіленген жағдайларда салық төлеушілерді (салық агенттерін) тәуекелдің төмен, орташа немесе жоғары дәрежелі санаттарына жатқызу арқылы оларды санаттарға бөлу;

      3) қосылған құн салығының асып кету сомасының анықтығын растау;

      4) камералдық бақылау нәтижелері бойынша анықталған бұзушылықтың тәуекел дәрежесін айқындау;

      5) салықтық әкімшілендірудің өзге де нысандары.

      6. Тәуекелдерді басқару жүйесі ақпараттық жүйелер қолданыла отырып жүзеге асырылады.

      Ескерту. 136-бап жаңа редакцияда – ҚР 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі); өзгеріс енгізілді – ҚР 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

137-бап. Тәуекел өлшемшарттары

      1. Тәуекел дәрежесін (деңгейін) бағалау жүргізілетін белгілердің жиынтығы тәуекел өлшемшарттары болып табылады.

      Осы баптың 2 және 3-тармақтарында белгіленген жағдайларды қоспағанда, тәуекел өлшемшарттарын және тәуекелдерді басқару жүйесін қолдану тәртібін салық органы айқындайды және ол жария етуге жатпайтын (оның ішінде тәуекел дәрежесін (деңгейін) бағалау жүргізілген салық төлеушіге) құпия ақпарат болып табылады.

      2. Осы Кодекстің 136-бабының 5-тармағы 3) тармақшасының мақсатында тәуекел өлшемшарттарын және тәуекелдерді басқару жүйесін қолдану тәртібін уәкілетті орган айқындайды.

      3. Осы Кодекстің 136-бабы 5-тармағының 1) және 2) тармақшаларын іске асыру мақсатында құпия өлшемшарттармен қатар құпия ақпарат болып табылмайтын өлшемшарттар қолданылады. Тәуекел өлшемшарттарын және мұндай өлшемшарттар бойынша тәуекелдерді басқару жүйесін қолдану тәртібін уәкілетті орган айқындайды.

      Ескерту. 137-бап жаңа редакцияда – ҚР 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі); өзгеріс енгізілді – ҚР 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

18-тарау. САЛЫҚТЫҚ ТЕКСЕРУЛЕР

1-параграф. Салықтық тексерулерді жүргізу бойынша жалпы ережелер

138-бап. Салықтық тексеру ұғымы

      1. Салық органы жүзеге асыратын, Қазақстан Республикасының салық заңнамасы, сондай-ақ орындалуын бақылау салық органдарына жүктелген Қазақстан Республикасының өзге де заңнамасы нормаларының орындалуын тексеру салықтық тексеру болып табылады.

      2. Салықтық тексерулерді тек қана салық органдары жүзеге асырады.

      Ескерту. 138-бапқа өзгеріс енгізілді – ҚР 02.01.2021 № 402-VI (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

139-бап. Салықтық тексерулерге қатысушылар

      1. Мыналар:

      1) нұсқамада көрсетiлген салық органының лауазымды адамдары және салық органдары осы Кодекске сәйкес салықтық тексеру жүргiзуге тартатын өзге де адамдар;

      2) салықтық тексерулер бойынша мынадай тексерілетін тұлғалар:

      осы Кодекстің 142-бабы 1-тармағының 12) – 18) тармақшаларында көрсетілген мәселелер бойынша тақырыптық тексерулер кезінде – нұсқамада көрсетілген аумақ учаскесіндегі салық төлеуші, оның ішінде Еуразиялық экономикалық одаққа мүше мемлекеттердің және Еуразиялық экономикалық одаққа мүше болып табылмайтын мемлекеттердің салық төлеушісі;

      салықтық тексерулердің басқа нысандары кезiнде – нұсқамада көрсетiлген салық төлеушi (салық агенті) салықтық тексерулерге қатысушылар болып табылады.

      2. Салық органы арнайы білімді және дағдыны талап ететін мәселелерді зерттеу және консультациялар алу үшін осындай арнайы білімі және дағдысы бар маманды, оның ішінде Қазақстан Республикасының басқа да мемлекеттік органдарының лауазымды адамдарын салықтық тексеруге тартуға құқылы.

      Салықтық тексеруге қатысушы болып табылатын салық органының лауазымды адамы қойған жазбаша сұрақтар бойынша тексеруге тартылған маман қорытынды жасайды, ол салықтық тексеру барысында пайдаланылады. Мұндай жазбаша сұрақтар мен қорытындылардың көшірмелері салықтық тексеру актісіне, оның ішінде салық төлеушіге (салық агентіне) табыс етілетін салықтық тексеру актісінің данасына қоса беріледі.

      3. Салықтық тексеру тексерілетін салық төлеушінің (салық агентінің) кәсіпкерлік қызметіне байланысты мәселелер бойынша тексерілетін салық төлеуші (салық агенті) туралы мәліметтер алу үшін, тексерілетін салық төлеушінің (салық агентінің) қызметіне қатысты құжаттарға, ақпаратқа ие адамдарға, оның ішінде осындай қызмет бойынша жиынтық салықтық есепке алуды жүргізуге жауапты жай серіктестік (консорциум) қатысушыларының уәкілетті өкіліне де қатысты жүзеге асырылады.

      4. Салықтық тексерулер жүргізу үшін салық төлеушіні (салық агентін) іріктеу мақсатында салық органдары тәуекелдерді басқару жүйесін қолдануға құқылы.

      Ескерту. 139-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

140-бап. Салықтық тексерулердің нысандары

      1. Салықтық тексерулер кешенді, тақырыптық, қарсы тексеру, хронометраждық зерттеп-қарау нысанында жүзеге асырылады.

      2. Салықтық тексеруді жүргізу, Қазақстан Республикасының заңдарында белгіленген жағдайларды қоспағанда, салық төлеушінің (салық агентінің) қызметін тоқтата тұрмауға тиіс.

      3. Салық органдары заңды тұлғаның өзiне салықтық тексерудің жүргiзiлуiне қарамастан, заңды тұлғаның құрылымдық бөлiмшелерiне салықтық тексерулерді жүзеге асыруға құқылы.

      4. Камералдық бақылау нәтижелері бойынша сот жасалуын іс жүзінде жұмыстарды орындамай, қызметтерді көрсетпей, тауарларды тиеп-жөнелтпей жүзеге асырылды деп таныған шот-фактура жазып беру жөніндегі әрекет (әрекеттер) бойынша бұзушылықтар анықталған жағдайда, салық органдары осы мәселе бойынша тақырыптық тексерулерді:

      камералдық бақылау нәтижелері бойынша анықталған бұзушылықтарды жою туралы хабарлама салық төлеушіге (салық агентіне) жіберілгенге дейін;

      осы Кодекстің 115-бабының 5-тармағында белгіленген камералдық бақылау нәтижелері бойынша анықталған бұзушылықтарды жою туралы хабарламаны орындау мерзімі өткенге дейін жүзеге асыруға құқылы емес.

      5. Салықтық тексеруге жататын кезең осы Кодекстің 48-бабында айқындалған тәртіппен есептелетін мерзімнен аспауға тиіс.

      Бұл ретте, шеңберінде осындай қарсы тексеру тағайындалған салық төлеушіге (салық агентіне) кешенді немесе тақырыптық тексеруді жүргізу кезінде тексерілетін кезеңге сәйкес келетін кезең үшін қарсы тексеру жүзеге асырылуы мүмкін.

      6. Салықтардың және (немесе) бюджетке төленетін төлемдердің жекелеген түрлері бойынша кешенді тексеру, тақырыптық тексеру тағайындалған жағдайда, тексерілетін кезеңді айқындау кезінде салықтар бойынша аудитпен қамтылған салықтық кезең қосылмайды.

      Осы тармақтың ережесі осы Кодекстің 142-бабы 1-тармағының 2) – 24) тармақшаларында, 145-бабы 3-тармағы 1) тармақшасының екінші – төртінші абзацтарында, 2) – 12) тармақшаларында көрсетілген салықтық тексерулерге, сондай-ақ салықтық мониторингке жататын салық төлеушілерге, жер қойнауын пайдаланушыларға, акцизделетін өнімнің жекелеген түрлерінің, биоотынның өндірісі және айналымы бойынша қызмет түрлерін жүзеге асыратын салық төлеушілерге қатысты қолданылмайды.

      7. Салық органы кешенді немесе тақырыптық тексеру жүргізіп отырған салық төлеушімен (салық агентімен) операцияларды жүзеге асырған тұлғаларға салық органдары көрсетілген тұлғалардан осындай операциялар туралы қосымша ақпарат алу мақсатында сұрау салулар жіберуге құқылы.

      Осы тармақта көрсетілген сұрау салуларды жіберу, сондай-ақ осындай сұрау салулар бойынша тұлғалардың мәліметтерді және (немесе) құжаттарды ұсыну тәртібін уәкілетті орган айқындайды.

      Ескерту. 140-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

141-бап. Кешенді тексеру

      1. Салық органы салықтардың, бюджетке төленетiн төлемдердің және әлеуметтік төлемдердің барлық түрі бойынша салықтық міндеттеменің орындалу мәселелері бойынша салық төлеушіге (салық агентіне) қатысты жүргізетін тексеру кешенді тексеру болып табылады.

      2. Кешенді тексеруге тақырыптық тексеру мәселелері, оның ішінде мынадай мәселелер:

      банктердiң және банк операцияларының жекелеген түрлерiн жүзеге асыратын ұйымдардың осы Кодексте, сондай-ақ Қазақстан Республикасының Әлеуметтік кодексінде және "Міндетті әлеуметтік медициналық сақтандыру туралы" Қазақстан Республикасының Заңында белгiленген мiндеттердi орындауы;

      халықаралық шарттардың (келiсiмдердiң) ережелерiн қолданудың құқыққа сыйымдылығы;

      трансферттiк баға белгiлеу;

      акцизделетін тауарлардың жекелеген түрлерінің өндірісін және айналымын, сондай-ақ авиациялық отынның, биоотынның, мазуттың айналымын мемлекеттік реттеу;

      орындалуын бақылау салық органдарына жүктелген Қазақстан Республикасы заңнамасының сақталуы бойынша өзге де мәселелер енгізілуі мүмкін.

      3. Салық төлеуші (заңды тұлғаның құрылымдық бөлімшесі) таратылған (қызметін тоқтатқан) кезде салықтық тексерулер тек қана кешенді тексеру (бұдан әрі – таратудың салықтық тексеруі) нысанында жүргізіледі.

      Салық төлеушінің осындай тексеруді жүргізуге арналған салықтық өтінішті ұсыну жағдайларын қоспағанда, резидент-заңды тұлғаның құрылымдық бөлімшесі тіркеу есебінен шығарылған кезде кешенді тексеру жүргізілмейді.

142-бап. Тақырыптық тексеру

      1. Тақырыптық тексеру – салық органы салық төлеушіге (салық агентіне) қатысты мынадай мәселелер:

      1) салықтардың және (немесе) бюджетке төленетiн төлемдердiң жекелеген түрлерi бойынша салықтық мiндеттеменi орындау;

      2) Еуразиялық экономикалық одаққа мүше мемлекеттердiң аумағынан Қазақстан Республикасының аумағына импортталған тауарлар бойынша қосылған құн салығы және (немесе) акциз бойынша салықтық мiндеттемені орындау;

      3) сот жасалуын іс жүзінде жұмыстарды орындамай, қызметтерді көрсетпей, тауарларды тиеп-жөнелтпей жүзеге асырылды деп таныған шот-фактура жазып беру жөніндегі әрекет (әрекеттер) бойынша салықтық міндеттемені айқындау;

      3-1) іс жүзінде жұмыстарды орындамай, қызметтерді көрсетпей, тауарларды тиеп-жөнелтпей шот-фактураларды жазып беру жөніндегі әрекеттерді жасау фактісі бойынша өзіне (өздеріне) қатысты сотқа дейінгі тергеп-тексеру жүргізіліп жатқан салық төлеушімен (салық төлеушілермен) өзара есеп айырысу бойынша салықтық міндеттемені айқындау;

      3-2) салық органы өзіне қатысты осы Кодекстің 120-1-бабында көзделген шектеулерді қолданған салық төлеушімен (салық төлеушілермен) өзара есеп айырысулар бойынша салықтық міндеттемені айқындау;

      4) салық төлеушi мен оның дебиторлары арасындағы өзара есеп айырысуларды айқындау;

      5) халықаралық шарттардың (келiсiмдердiң) ережелерiн қолданудың құқыққа сыйымдылығы;

      6) қосылған құн салығының асып кету сомаларының, оның ішінде қайтару ұсынылған соманың анықтығын растау;

      7) бейрезидент қосарланған салық салуды болғызбау және салықтарды төлеуден жалтаруға жол бермеу мәселелерін реттейтін халықаралық шарттың ережелерін қолдануға байланысты бюджеттен қайтаруды ұсынған табыс салығын растау;

      8) бейрезиденттiң қосарланған салық салуды болғызбау және салықтарды төлеуден жалтаруға жол бермеу мәселелерін реттейтін халықаралық шарт ережелерін қолдануға байланысты бюджеттен табыс салығын қайтаруға арналған салықтық өтiнiшiн қайтадан қарау туралы өтінішінде жазылған;

      9) осы Кодекстiң 96-бабында айқындалған тәртiппен камералдық бақылау нәтижелерi бойынша анықталған бұзушылықтарды жою туралы салық органдарының хабарламасында көрсетілген бұзушылықтардың бар-жоғын растауы;

      10) осы Кодекстiң 29-бабында көзделген талаптардың орындалуы;

      11) салық төлеушiнiң (салық агентінің) тексеру нәтижелерi туралы хабарламаға шағымында жазылған;

      12) салық органдарында тiркеу есебiне қою;

      13) бақылау-касса машиналарының немесе үш құрамдасты интеграцияланған жүйенің болуы;

      14) төлем карточкаларын пайдалана отырып, төлемдерді жүзеге асыруға арналған жабдықтың (құрылғының) болуы;

      15) мынадай:

      тауарларды Қазақстан Республикасының аумағы арқылы, оның ішінде Еуразиялық экономикалық одаққа мүше мемлекеттер арасында халықаралық автомобиль тасымалдарымен жүзеге асырылатын алып өту, өткізу және (немесе) тиеп-жөнелту кезінде;

      тауарларды Еуразиялық экономикалық одаққа мүше болып табылмайтын мемлекеттердiң және Еуразиялық экономикалық одаққа мүше мемлекеттердiң аумағынан Қазақстан Республикасының аумағына әкелген кезде;

      тауарларды Қазақстан Республикасының аумағынан Еуразиялық экономикалық одаққа мүше болып табылмайтын мемлекеттердiң және Еуразиялық экономикалық одаққа мүше мемлекеттердiң аумағына әкеткен кезде тауарларға ілеспе жүкқұжаттардың болуы және тауарлар атауының, санының (көлемінің) тауарларға ілеспе жүкқұжаттарда көрсетілген мәліметтерге сәйкес келуі;

      16) тауарларды Қазақстан Республикасының аумағынан Еуразиялық экономикалық одаққа мүше мемлекеттердiң аумағына әкету кезінде Қазақстан Республикасы ратификациялаған халықаралық шарттарды іске асыру үшін қабылданған Қазақстан Республикасының нормативтік құқықтық актілерінде көзделген құжаттардың болуы және тауарлардың құжаттарда көрсетілген мәліметтерге сәйкес келуі;

      17) сәйкестендіру құралдарының және есепке алу-бақылау маркаларының болуы және төлнұсқалығы, лицензияның болуы;

      18) автокөлік құралдарын көліктік бақылау немесе жол полициясы бекеттерінде тексеру кезінде импортталатын тауарларға тауар-көлік жүкқұжаттарының болуы және тауар атауларының тауар-көлік жүкқұжаттарда көрсетілген мәліметтерге сәйкес келуі;

      19) бақылау-касса машиналарын қолдану тәртiбiн сақтау;

      20) Қазақстан Республикасының рұқсаттар және хабарламалар туралы заңнамасын және акцизделетiн тауарлардың жекелеген түрлерiн өндiру, сақтау және өткiзу шарттарын сақтау;

      21) касса бойынша шығыс операцияларын тоқтата тұру туралы салық органы шығарған өкiмді орындау;

      22) электрондық нысанда шот-фактураларды жазып беру тәртібін сақтау;

      23) Қазақстан Республикасының Дүниежүзілік сауда ұйымына қосылуына байланысты кедендік баждардың төмендетілген мөлшерлемелері қолданылатын тауарлар тізбесіне енгізілген тауарлар қалдықтарының болуын растау;

      24) ірі салық төлеушілер мониторингі шеңберінде шешімді орындамау;

      25) Қазақстан Республикасының халықаралық шарттарына және (немесе) заңнамасына сәйкес міндетті таңбалауға жататын тауарлар бойынша тауарда сәйкестендіру құралының болуы және оның төлнұсқалылығы мәселелерi бойынша жүргiзетiн тексеру болып табылады.

      2. Тақырыптық тексеру мынадай:

      1) әлеуметтік төлемдерді есептеудің, ұстап қалу мен аударудың толықтығы және уақтылы болуы;

      2) банктердiң және банк операцияларының жекелеген түрлерiн жүзеге асыратын ұйымдардың осы Кодексте, сондай-ақ Қазақстан Республикасының Әлеуметтік кодексінде және "Міндетті әлеуметтік медициналық сақтандыру туралы" Қазақстан Республикасының Заңында белгiленген мiндеттердi орындауы;

      3) трансферттiк баға белгiлеу;

      4) акцизделетін тауарлардың жекелеген түрлерінің өндірісі мен айналымын, сондай-ақ авиациялық отынның, биоотынның, мазуттың айналымын мемлекеттік реттеу мәселелері бойынша да жүргізілуі мүмкін.

      3. Тақырыптық тексеру осы баптың 1 және 2-тармақтарында көрсетілген бірнеше мәселе бойынша бір мезгілде жүргізілуі мүмкін. Тақырыптық тексеру салықтардың және бюджетке төленетін төлемдердің барлық түрі бойынша міндеттемелердің орындалуына тексеру жүргізуді көздей алмайды.

      4. Жеке кәсiпкерлiк субъектiлерiнiң бiрлестiктерiмен келісу бойынша осындай бiрлестiктердiң өкiлдерi осы баптың 1-тармағының 12) – 18) тармақшаларында көрсетілген мәселелер бойынша тақырыптық тексерулердi жүргiзу кезінде қатысуға тартылуы мүмкін.

      Жеке кәсіпкерлік субъектілері бірлестіктерінің өкілдері көрсетілген тақырыптық тексерулерді жүргізу кезінде салық төлеуші құқықтарының сақталуын бақылауды жүзеге асырады. Тақырыптық тексеру актісінде жеке кәсіпкерлік субъектілерінің бірлестіктері өкілдерінің қатысу фактісі тіркеледі.

      5. Салық төлеушінің тіркеу деректерінде көрсетілген тұрған жері бойынша және (немесе) салық салу объектісінің және (немесе) салық салуға байланысты объектінің орналасқан жері бойынша салық органының шешімі негізінде уәкілетті орган айқындайтын тәртіппен, осы баптың 1-тармағының 12) – 23) тармақшаларында көрсетілген мәселелер бойынша тақырыптық тексерулер тағайындалады.

      6. Тақырыптық тексеру осы Кодекстің 145-бабы 3-тармағының 2) немесе 7) тармақшаларында көрсетілген негіздер бойынша тағайындалған кезде осы баптың 1-тармағының 1) және 6) тармақшаларында көрсетілген мәселелер бойынша бір мезгілде жүргізіледі.

      Ескерту. 142-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі); 12.12.2023 № 45-VIII (алғашқы ресми жарияланған күнінен бастап күнтізбелік алпыс күн өткен соң қолданысқа енгізіледі) Заңдарымен.

143-бап. Қарсы тексеру

      1. Салық органы кешенді немесе тақырыптық тексеру жүргізіп отырған салық төлеушімен (салық агентімен) операцияларды жүзеге асыратын тұлғаларды салық органының осындай операциялар туралы қосымша ақпарат алу, көрсетілген салық төлеушіні (салық агентін) тексеру барысында туындайтын мәселелер бойынша операциялар мазмұны мен фактісін растау мақсатында тексеруі қарсы тексеру болып табылады.

      2. Қарсы тексеру кешенді немесе тақырыптық тексеруге қатысты қосалқы тексеру болып табылады.

      Қарсы тексерулер уәкілетті орган айқындайтын тәртіппен тағайындалады.

      3. Қарсы тексеру деп:

      тараптардың бірі Қазақстан Республикасы болып табылатын, салық немесе құқық қорғау органдары арасындағы өзара ынтымақтастық туралы халықаралық шарттарға (келісімдерге), сондай-ақ Қазақстан Республикасы халықаралық ұйымдармен жасасқан шарттарға сәйкес басқа мемлекеттердің салық немесе құқық қорғау органдарының, халықаралық ұйымдардың сұрау салулары бойынша;

      камералдық бақылау нәтижелері бойынша анықталған қосылған құн салығы жөніндегі салықтық міндеттеме бойынша және осындай операцияларға байланысты бұзушылықтарды жоймаған не осындай бұзушылықтардың жоқ екенін растамайтын түсіндіру ұсынған салық төлеушімен (салық агентімен) операцияларды жүзеге асыратын адамдарға қатысты жүргізілетін тексеру де танылады.

144-бап. Хронометраждық зерттеп-қарау

      1. Салық органы салық төлеушінің зерттеп-қарау жүргізілетін кезең ішіндегі нақты кірісін және кіріс алуға бағытталған қызметпен байланысты нақты шығындарын анықтау мақсатында жүргізетін тексеру хронометраждық зерттеп-қарау болып табылады.

      2. Салық органы хронометраждық зерттеп-қарауды жүргізу туралы шешімді уәкілетті орган айқындайтын тәртіппен, салық төлеушінің тіркеу деректерінде көрсетілген орналасқан жері бойынша және (немесе) салық салу объектiсiнің және (немесе) салық салуға байланысты объектiнің орналасқан жері бойынша шығарады.

145-бап. Салықтық тексерулердің түрлері

      1. Салықтық тексерулер мынадай түрлерге бөлінеді:

      1) тәуекел дәрежесін бағалау негізінде мерзімдік салықтық тексерулер;

      2) жоспардан тыс салықтық тексерулер. 

      2. Салық органдары салықтық есептілікті, уәкілетті мемлекеттік органдардың мәліметтерін, сондай-ақ салық төлеушілердің (салық агенттерінің) қызметі бойынша ресми және ашық ақпарат көздерінен алынған мәліметтерді талдау нәтижелері бойынша салық төлеушілерге (салық агенттеріне) қатысты тағайындайтын тексерулер тәуекел дәрежесін бағалау негізінде мерзімдік салықтық тексерулер болып табылады.

      Уәкілетті органның шешімімен бекітілген жартыжылдық график тәуекел дәрежесін бағалау негізінде мерзімдік салықтық тексерулер тағайындауға негіз болып табылады.

      Тексерулер жүргізудің жартыжылдық графиктеріне өзгерістер енгізуге жол берілмейді.

      Уәкілетті орган тексерулер жүргізудің жартыжылдық жиынтық графигін тексерулер жүргізілетін жылдың алдындағы жылдың 25 желтоқсанына дейінгі және ағымдағы күнтізбелік жылдың 25 мамырына дейінгі мерзімде интернет-ресурста орналастырады.

      3. Жоспардан тыс салықтық тексерулер – осы баптың 2-тармағында көрсетiлмеген, оның iшiнде:

      1) салық төлеушiнiң (салық агентiнiң) өзiнiң салықтық өтiнiшi немесе шағымы бойынша, оның ішінде:

      резидент-заңды тұлғаның, бейрезидент-заңды тұлғаның құрылымдық бөлiмшесiнiң бөлiну арқылы қайта ұйымдастырылуына немесе таратылуына байланысты;

      бейрезидент-заңды тұлғаның Қазақстан Республикасында тұрақты мекеме арқылы жүзеге асыратын қызметiн тоқтатуына байланысты;

      дара кәсiпкер қызметiнiң тоқтатылуына байланысты;

      қосылған құн салығы бойынша тiркеу есебiнен алынуына байланысты;

      салық төлеушiнiң (салық агентiнiң) тексеру нәтижелерi туралы хабарламаға шағымына байланысты;

      2) салық төлеушінің осы Кодекстің 432-бабының 1 және 2-тармақтарын өздеріне қолдануға байланысты ұсынылатын қосылған құн салығының асып кетуі сомаларының анықтығын растау жөніндегі салықтық өтініші бойынша жүзеге асырылатын тексерулер болып табылады.

      Бұл ретте осы тармақшада көрсетілген салықтық өтініштер:

      өндірістік мақсаттағы ғимараттар мен құрылысжайлар пайдалануға қабылдап алынған;

      жер қойнауын пайдалануға арналған тиісті келісімшарт шеңберінде өндірілген пайдалы қазбаларды экспорттау басталған күнге дейін берілуі мүмкін;

      3) Қазақстан Республикасының Қылмыстық-процестік кодексiнде көзделген негiздер бойынша;

      4) салық төлеушi (салық агенті) осы Кодекстiң 96-бабында айқындалған тәртiппен салық органдарының камералдық бақылау нәтижелерi бойынша анықталған тәуекел дәрежесі орташа бұзушылықтарды жою туралы хабарламасын орындамаған жағдайда;

      Осы тармақшаның ережесі осы Кодекстің 96-бабының 4-1-тармағында көрсетілген кезеңде және жоғары тұрған салық органы және (немесе) уәкілетті орган немесе сот осы Кодекстің 96-бабының 4-тармағында көрсетілген шешімге шағымды қараған кезеңде қолданылмайды.

      5) жер қойнауын пайдалану құқығын жер қойнауын пайдаланудың лицензиялық режиміне қайта ресімдеу жағдайларын қоспағанда, жер қойнауын пайдалануға арналған келiсiмшарттың қолданылу мерзiмiнiң өтуiне байланысты;

      6) Қазақстан Республикасының салық заңнамасына сәйкес салық төлеушi (салық агентi) мен оның дебиторлары арасындағы өзара есеп айырысуларды айқындау мәселелерi бойынша;

      7) қосылған құн салығының қайтаруға ұсынылған асып кету сомаларының анықтығын растау бойынша қосылған құн салығы жөніндегі декларациядағы салық төлеушiнiң талабы бойынша;

      8) бейрезиденттiң қосарланған салық салуды болғызбау және салықтарды төлеуден жалтаруға жол бермеу мәселелерін реттейтін халықаралық шарттың ережелерiн қолдануға байланысты бюджеттен табыс салығын қайтаруға арналған салықтық өтiнiшi бойынша, сондай-ақ бейрезиденттің осындай салықтық өтінішті қайтадан қарау туралы өтініш жасауына байланысты;

      9) банктердiң және банк операцияларының жекелеген түрлерiн жүзеге асыратын ұйымдардың Қазақстан Республикасының салық заңнамасында, сондай-ақ орындалуын бақылау салық органдарына жүктелген Қазақстан Республикасының өзге де заңдарында белгiленген мiндеттердi орындау мәселелерi бойынша;

      10) сот жасалуын іс жүзінде жұмыстарды орындамай, қызметтерді көрсетпей, тауарларды тиеп-жөнелтпей жүзеге асырылды деп таныған шот-фактура жазып беру жөніндегі әрекет (әрекеттер) бойынша салықтық міндеттемені айқындау мәселелері бойынша;

      11) уәкілетті органның шешімі негізінде;

      12) осы Кодекстің 142-бабының 5-тармағында, 144-бабының 2-тармағында және осы баптың 7-тармағында белгіленген жағдайларда салық органының шешімі негізінде жүзеге асырылатын тексерулер болып табылады.

      4. Осы баптың 3-тармағында көрсетілген жоспардан тыс салықтық тексерулер бұрын тексерілген кезеңге жүзеге асырылуы мүмкін.

      Бұл ретте бұрын тексерілген кезеңге жоспардан тыс (кешенді немесе тақырыптық) салықтық тексерулер:

      салық төлеушінің (салық агентінің) өзінің өтініші бойынша;

      қосылған құн салығы жөніндегі декларацияда көрсетілген қосылған құн салығының асып кету сомаларын қайтару туралы талап бойынша;

      салық төлеушінің осы Кодекстің 432-бабының 1 және 2-тармақтарын өздеріне қолдануға байланысты ұсынылатын қосылған құн салығының асып кету сомаларының анықтығын растау жөніндегі салықтық өтініші бойынша;

      Қазақстан Республикасының Қылмыстық-процестік кодексінде көзделген негіздер бойынша;

      салық төлеушінің (салық агентінің) тексеру нәтижелері туралы хабарламаға шағымына байланысты жүргізілетін салықтық тексерулерді қоспағанда, уәкілетті органның шешімі негізінде жүргізіледі.

      5. Салық төлеуші (салық агенті) сотқа тексеру нәтижелері туралы хабарламаға шағым берген жағдайда, бұрын тексерілген кезеңге шағым жасалған мәселе бойынша жоспардан тыс кешенді және (немесе) тақырыптық тексерулер сот шешімі заңды күшіне енгенге дейін жүргізілмейді.

      6. Салық төлеуші деңгейлес мониторингте болған салықтық кезеңдерге мыналарды:

      қарсы тексерулерді;

      салық төлеушінің (салық агентінің) өзінің өтініші бойынша жүргізілетін салықтық тексерулерді;

      Қазақстан Республикасының Қылмыстық-процесстік кодексінде, "Прокуратура туралы" Қазақстан Республикасының Заңында көзделген негіздер бойынша жүргізілетін салықтық тексерулерді;

      салық төлеушінің (салық агентінің) тексеру нәтижелері туралы хабарламаға шағымына байланысты жүргізілетін салықтық тексерулерді қоспағанда, салықтық тексеру жүргізілмейді.

      7. Қосымша нұсқама ресімдеу арқылы тексерілетін кезең өзгертілген және осы Кодекстің 48-бабында белгіленген талап қоюдың ескіру мерзімі өткенге дейін тексерілетін кезеңге салықтық тексеру аяқталған жағдайда, алдыңғы салықтық тексеруді тағайындауға себеп болған негіздер бойынша салық органы тексерілетін кезең өзгергенге дейін бұрын нұсқамада көрсетілген, тексерілмеген салықтық кезеңге салықтық тексеруді тағайындауы мүмкін.

      Ескерту. 145-бапқа өзгерістер енгізілді - ҚР 24.05.2018 № 156-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 02.04.2019 № 241-VI (01.01.2020 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

2-параграф. Салықтық тексерулерді жүргізу тәртібі мен мерзімдері

146-бап. Салықтық тексерулерді жүргiзу мерзiмi

      1. Нұсқамада көрсетілетін салықтық тексерулерді жүргізу мерзімі, егер осы бапта өзгеше белгіленбесе, нұсқама табыс етілген күннен бастап отыз жұмыс күнінен аспауға тиіс.

      2. Салықтық тексеруді жүргізу мерзімін:

      1) осы тармақтың 2) тармақшасында көрсетілген жағдайларды қоспағанда, құрылымдық бөлімшелері жоқ заңды тұлғалар, дара кәсіпкерлер және Қазақстан Республикасында біреуден аспайтын тұрған жері болған кезде қызметін тұрақты мекемелер арқылы жүзеге асыратын бейрезиденттер үшін:

      салықтық тексеруді тағайындаған салық органы – қырық бес жұмыс күніне дейін;

      жоғары тұрған салық органы – алпыс жұмыс күніне дейін;

      2) құрылымдық бөлімшелері бар заңды тұлғалар және Қазақстан Республикасында біреуден астам тұрған жері болған кезде қызметін тұрақты мекемелер арқылы жүзеге асыратын бейрезиденттер, сондай-ақ салықтық мониторингке жататын салық төлеушілер үшін:

      салықтық тексеруді тағайындаған салық органы – жетпіс бес жұмыс күніне дейін;

      жоғары тұрған салық органы бір жүз сексен жұмыс күніне дейін ұзартуы мүмкін.

      3. Уәкілетті орган өзі тағайындаған салықтық тексеру мерзімін:

      1) осы баптың 2-тармағының 1) тармақшасында көрсетілген салық төлеушілер үшін – алпыс жұмыс күніне дейін;

      2) осы баптың 2-тармағының 2) тармақшасында көрсетілген салық төлеушілер үшін бір жүз сексен жұмыс күніне дейін ұзартуы мүмкін.

      4. Салықтық тексеруді жүргізу мерзімінің өту барысын салық органдары:

      салық органының мәліметтерді және (немесе) құжаттарды ұсыну туралы талаптарын салық төлеушіге (салық агентіне) табыс ету және салық төлеушінің (салық агентінің) салықтық тексеруді жүргізу кезінде сұратылған мәліметтерді және (немесе) құжаттарды ұсынуы;

      салық органының сұрау салуын басқа аумақтық салық органдарына, мемлекеттік органдарға, банктерге және банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдарға және Қазақстан Республикасы аумағында қызметін жүзеге асыратын өзге де ұйымдарға жіберу және көрсетілген сұрау салу бойынша мәліметтерді және (немесе) құжаттарды алу;

      шет мемлекеттерге ақпарат беру туралы сұрау салу жіберу және халықаралық келісімдерге сәйкес салық органдарының ол бойынша мәліметтер алуы;

      салықтық тексерудің алдын ала актісіне салық төлеушінің (салық агентінің) жазбаша қарсылықты дайындауы және оны салық органының Қазақстан Республикасының заңнамасында айқындалған тәртіппен қарауы кезеңінде тоқтата тұруы мүмкін.

      Бұл ретте салықтық тексеруді жүзеге асыратын салық органы салықтық тексеруді тоқтата тұру немесе қайта бастау туралы хабарламаны салық төлеушіге (салық агентіне) құқықтық статистика органын хабардар ете отырып, тоқтата тұру немесе қайта бастау күнінен бастап үш жұмыс күнінен кешіктірмей оған қолын қойғызып табыс етуге немесе хабарламасы бар тапсырыс хатпен пошта арқылы не электрондық тәсілмен жіберуге міндетті. Бұл ретте салықтық тексеруді тоқтата тұру немесе қайта бастау туралы хабарлама салық органы веб-қосымшаға осындай хабарламаны жеткізген күннен бастап электрондық тәсілмен салық төлеушіге (салық агентіне) табыс етілді деп есептеледі. Бұл электрондық тәсіл осы Кодекстің 86-бабында айқындалған тәртіппен электрондық салық төлеуші ретінде тіркелген салық төлеушіге қолданылады.

      5. Осы баптың 4-тармағында белгіленген негіздер бойынша тоқтата тұру мерзімі:

      1) салықтық мониторингке жататын салық төлеушілерді;

      2) резидент-заңды тұлғаның, бейрезидент-заңды тұлғаның құрылымдық бөлімшесінің таратылуына, бейрезидент-заңды тұлғаның Қазақстан Республикасында тұрақты мекеме арқылы жүзеге асыратын қызметін тоқтатуына, дара кәсіпкер қызметінің тоқтатылуына байланысты жүргізілетін;

      3) мынадай:

      трансферттік баға баға белгілеу;

      қосылған құн салығының қайтаруға ұсынылған асып кету сомаларының анықтығын растау;

      бейрезиденттің өтініші негізінде бюджеттен табыс салығын қайтару бойынша салық агенттерін тексеру;

      тексеру нәтижелері туралы хабарламаға салық төлеушінің (салық агентінің) шағымында жазылған мәселелер бойынша тақырыптық тексерулердің;

      4) Қазақстан Республикасының Қылмыстық-процесстік кодексінде көзделген негiздер бойынша жүргiзiлетiн;

      5) салық төлеушіге (салық агентіне) осы Кодекстің 161-бабына сәйкес салықтық тексерулер жүргізу барысында құжаттарды (мәліметтерді) ұсыну туралы салық органының талабын қойған жағдайда;

      6) салық төлеушiге (салық агентіне) салықтық тексерудің алдын ала актісі шығарылған, сондай-ақ салық органы Қазақстан Республикасының заңнамасында айқындалған тәртіппен салықтық тексерудің алдын ала актiсіне салық төлеушiнің (салық агентінің) жазбаша қарсылығын қараған жағдайларда салықтық тексеру мерзiмiне кiрмейдi.

      Осы тармақтың бірінші бөлігінің 1) – 6) тармақшаларында көрсетілмеген салықтық тексерулер үшін тоқтата тұру мерзімі салықтық тексеру мерзіміне кіреді.

      6. Егер осы баптың 5 және 7-тармағында өзгеше белгіленбесе, ұзарту немесе тоқтата тұру мерзімдерін ескере отырып, кешенді немесе тақырыптық тексеруді жүргізу мерзімі:

      1) осы тармақтың 2) тармақшасында көрсетілген жағдайларды қоспағанда, құрылымдық бөлімшелері жоқ заңды тұлғалар, дара кәсіпкерлер және Қазақстан Республикасында біреуден аспайтын тұрған жері болған кезде қызметін тұрақты мекемелер арқылы жүзеге асыратын бейрезиденттер үшін – алпыс жұмыс күнінен;

      2) құрылымдық бөлімшелері бар заңды тұлғалар және Қазақстан Республикасында біреуден астам тұрған жері болған кезде қызметін тұрақты мекемелер арқылы жүзеге асыратын бейрезиденттер, сондай-ақ салықтық мониторингке жататын салық төлеушілер үшін – бір жүз сексен жұмыс күнінен аспауға тиіс.

      7. Қосылған құн салығының қайтаруға ұсынылған асып кету сомаларының анықтығын растау бойынша тақырыптық тексерулерді жүргізу, оны ұзарту және тоқтата тұру мерзімі осы Кодекстің 431-бабында көзделген мерзімдер сақтала отырып белгіленеді.

      8. Хронометраждық зерттеп-қарауды жүргізу кезінде нұсқамада көрсетілген мерзім отыз жұмыс күнiнен аспайды.

      Осы бапта көзделген салықтық тексеру мерзімінің өтуін ұзарту және (немесе) тоқтата тұру хронометраждық зерттеп-қарауды жүргізу кезінде қолданылмайды.

      Хронометраждық зерттеп-қарау, егер тексерілетін тұлға өз қызметін көрсетілген уақытта және күндері жүзеге асыратын болса, жұмыстан тыс уақытта (түнгі уақытта, демалыс, мереке күндері) жүргізілуі мүмкін.

      Ескерту. 146-бапқа өзгеріс енгізілді – ҚР 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

147-бап. Салықтық тексеру туралы хабарлама

      Ескерту. 147-баптың тақырыбына өзгеріс енгізілді - ҚР 24.05.2018 № 156-VI Заңымен (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі).

      1. Салық органдары, егер осы бапта өзгеше белгіленбесе, тәуекел дәрежесін бағалау негізінде мерзімдік салықтық тексеруді жүргізу басталғанға дейін кемінде күнтізбелік отыз күн бұрын салық төлеушіге (салық агентіне) уәкілетті орган белгілеген нысан бойынша салықтық тексеруді жүргізу туралы хабарлама жібереді немесе табыс етеді.

      2. Хабарлама салық төлеушіге (салық агентіне) тіркеу деректерінде көрсетілген тұрған жері бойынша жіберіледі немесе табыс етіледі.

      Хабарламасы бар тапсырыс хатпен пошта арқылы жіберілген хабарлама пошта немесе өзге байланыс ұйымының жауабы алынған күннен бастап табыс етілді деп есептеледі.

      3. Салық төлеуші (салық агенті) тіркеу деректерінде көрсетілген тұрған жері бойынша болмаған жағдайда, тәуекел дәрежесін бағалау негізінде мерзімдік салықтық тексеруді жүргізу хабарламай жүзеге асырылады.

      4. Хабарламада салықтық тексерудің нысаны, тексерілуге жататын мәселелердің тізбесі, қажетті құжаттардың алдын ала тізбесі, салықтық тексеруді жүргізу кезіндегі салық төлеушінің (салық агентінің) құқықтары мен міндеттері, сондай-ақ салықтық тексеруді жүргізу үшін қажетті басқа да деректер көрсетіледі.

      5. Салық органы салық төлеушінің (салық агентінің) тексеруді жүргізу үшін қажетті, салық салуға байланысты құжаттарды жасырып қалуы немесе жойып жіберуі мүмкін деген негізделген тәуекел болған не тексеруді мүмкін етпейтін немесе оны толық көлемде жүргізуге мүмкіндік бермейтін басқа да мән-жайлар болған жағдайларда, салық төлеушіге (салық агентіне) тексерудің басталғаны туралы хабарламастан тәуекел дәрежесін бағалау негізінде мерзімдік салықтық тексеруді бастауға құқылы.

      Салық органы тәуекел дәрежесін бағалау негізінде мерзімдік салықтық тексеруді жоғары тұрған салық органының жазбаша рұқсаты негізінде салық төлеушіге (салық агентіне) хабарламастан жүзеге асырады.

      Ескерту. 147-бапқа өзгеріс енгізілді - ҚР 24.05.2018 № 156-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

148-бап. Салықтық тексеруді жүргізу үшін негіз

      1. Салықтық тексеру нұсқаманың негізінде жүргізіледі, онда мынадай мәліметтер:

      1) нұсқаманың салық органында тіркелген күні мен нөмірі;

      2) нұсқама шығарған салық органының атауы;

      3) салық төлеушінің (салық агентінің) тегі, аты және әкесінің аты (егер ол жеке басын куәландыратын құжатта көрсетілген болса) не толық атауы;

      4) сәйкестендіру нөмірі;

      5) тексерудің нысаны мен түрі;

      6) тексеретін тұлғалардың, сондай-ақ осы Кодекске сәйкес салықтық тексеруді жүргізуге қатысу үшін тартылатын мамандардың тегі, аты, әкесінің аты (егер ол жеке басын куәландыратын құжатта көрсетілген болса);

      7) салықтық тексеруді жүргізу мерзімі;

      8) хронометраждық зерттеп-қарауды қоспағанда, тексерілетін кезең қамтылуға тиіс.

      Нұсқаманың нысанын уәкілетті орган бекітеді.

      2. Тақырыптық тексерулерді тағайындау туралы нұсқамада:

      1) осы Кодекстің 142-бабы 1-тармағының 12) – 18) тармақшаларында көрсетілген мәселелер бойынша тақырыптық тексерулер тағайындалған кезде аумақтың тексерiлетiн учаскесi, тексеру барысында анықтауға жататын мәселелер, сондай-ақ осы баптың 1-тармағы бірінші бөлігінің 3), 4), 7) және 8) тармақшаларында көзделген жағдайларды қоспағанда, осы баптың 1-тармағының бірінші бөлігінде көзделген мәлiметтер;

      2) осы баптың 1-тармағы бірінші бөлігінің 8) тармақшасында көзделген жағдайды қоспағанда, осы Кодекстің 142-бабы 1-тармағының 19) – 23) тармақшаларында көрсетілген мәселелер бойынша тақырыптық тексерулерді тағайындау кезінде осы баптың 1-тармағының бірінші бөлігінде көзделген мәліметтер;

      3) осы тармақтың 1) және 2) тармақшаларында көрсетілмеген мәселелер бойынша тақырыптық тексерулер тағайындалған кезде осы баптың 1-тармағының бірінші бөлігінде көзделген мәліметтер көрсетілуге тиіс.

      3. Хронометраждық зерттеп-қарауды қоспағанда, салықтық тексерулер тағайындалған кезде нұсқамада тексеру нысанына қарай тексерілуге жататын мәселелер көрсетіледі.

      Кешенді тексерулер жүргізу кезінде тексерілетін салықтардың, бюджетке төленетін төлемдердің және әлеуметтік төлемдердің түрлері нұсқамада көрсетілмейді.

      4. Егер осы тармақта өзгеше белгіленбесе, нұсқамаға салық органының бірінші басшысы немесе оны алмастыратын адам қол қоюға тиіс.

      Қарсы тексерулерді, сондай-ақ хронометраждық зерттеп-қарауды жүргізуге арналған нұсқамаға салық органы басшысының орынбасары не оны алмастыратын адам қол қоюы мүмкін.

      Нұсқама Қазақстан Республикасының электрондық құжат және электрондық цифрлық қолтаңба туралы заңнамасына сәйкес салық органының уәкілетті тұлғасының электрондық цифрлық қолтаңбасымен куәландырылуы мүмкін.

      5. Осы Кодекстің 146-бабында көзделген салықтық тексеруді жүргізу мерзімдері ұзартылған және (немесе) тексеруді жүргізетін тұлғалар саны өзгертiлген және (немесе) ауыстырылған және (немесе) тексерілетін кезең өзгерген жағдайда қосымша нұсқама ресімделеді, онда алдыңғы нұсқаманың нөмірі мен тіркелген күні, осы Кодекске сәйкес тексеруді жүргізуге тартылатын тұлғалардың тегі, аты және әкесінің аты (егер ол жеке басын куәландыратын құжатта көрсетілген болса) көрсетіледі.

      Қосымша нұсқама нысанын уәкілетті орган бекітеді.

      6. Осы Кодекстің 142-бабы 1-тармағының 12) – 18) тармақшаларында көрсетілген мәселелер бойынша тақырыптық тексерулердi қоспағанда, бір нұсқама негізінде бір ғана салықтық тексеру жүргізілуі мүмкін.

149-бап. Салықтық тексерулерді жүргізудің басталуы

      1. Егер осы баптың 6-тармағында өзгеше белгіленбесе, салық төлеушіге (салық агентіне) нұсқама табыс етілген күн салықтық тексеру жүргізудің басталған күні болып есептеледі.

      2. Тексеруді жүргізетін салық органының лауазымды адамы нұсқаманы салық төлеушіге (салық агентіне) табыс етеді.

      Нұсқаманы табыс еткен кезде салық төлеуші (салық агенті) салық органы нұсқамасының данасына нұсқамамен танысқаны және оны алғаны туралы қолын, сондай-ақ нұсқаманы алған күні мен уақытын қояды.

      Осы тармақтың ережелері осы Кодекстің 142-бабы 1-тармағының 12) – 18) тармақшаларында көрсетілген мәселелер бойынша тақырыптық тексерулерге қолданылмайды.

      3. Осы Кодекстің 142-бабы 1-тармағының 12) – 18) тармақшаларында көрсетілген мәселелер бойынша тақырыптық тексерулер жүргізілген кезде салық төлеушіге (салық агентіне) немесе оның тауарларды өткізуді, жұмыстарды орындауды немесе қызметтер көрсетуді жүзеге асыратын жұмыскеріне нұсқаманың түпнұсқасы танысу үшін көрсетіледі және оның көшірмесі табыс етіледі.

      Нұсқама түпнұсқасына салық төлеушінің (салық агентінің) немесе оның тауарларды өткізуді, жұмыстарды орындауды және қызметтер көрсетуді жүзеге асыратын жұмыскерінің нұсқамамен танысқаны және оның көшірмесін алғаны туралы қолы, нұсқаманың көшірмесін алған күні мен уақыты қойылады.

      4. Нұсқаманы алудан бас тартқан жағдайда, салық органының лауазымды адамы салық органы нұсқамасының данасына тиісті жазба жазады және куәгерлерді (кемінде екеу) тарта отырып, салық төлеушінің (салық агентінің) нұсқаманы алудан бас тартуы туралы акт жасайды.

      Бұл ретте салықтық тексеруді жүргізу туралы нұсқаманы алудан бас тарту туралы актіде:

      1) жасалған орны мен күні;

      2) акт жасаған салық органы лауазымды адамының тегі, аты және әкесінің аты (егер ол жеке басын куәландыратын құжатта көрсетілген болса);

      3) тартылған куәгерлердің тегі, аты және әкесінің аты (егер ол жеке басын куәландыратын құжатта көрсетілген болса), жеке куәлігінің нөмірі, тұрғылықты жерінің мекенжайы;

      4) нұсқаманың нөмірі, күні, салық төлеушінің (салық агентінің) атауы, оның сәйкестендіру нөмірі;

      5) нұсқаманы алудан бас тартудың мән-жайлары көрсетіледі.

      5. Салық төлеушінің (салық агентінің) салықтық тексеруді жүргізу туралы нұсқаманы алудан бас тартуы салықтық тексерудің күшін жою үшін негіз болып табылмайды.

      Салық органының нұсқамасын алудан салық төлеушінің (салық агентінің) бас тартуы салық органының лауазымды адамдарын салықтық тексеруге жібермеуді білдіреді.

      Осы тамақтың ережелері осы Кодекстің 154-бабының 3-тармағында көрсетілген жағдайларда қолданылмайды.

      6. Салық төлеуші (салық агенті) нұсқаманы алудан бас тартқан жағдайда, салық төлеушінің (салық агентіның) нұсқаманы алудан бас тартуы туралы акт жасалған күн тексеру жүргізудің басталған күні болып есептеледі.

      7. Салықтық тексеруді жүзеге асыру кезеңінде осы тексеруді:

      1) салық төлеушінің (салық агентінің) салықтық өтініші;

      2) егер тексеру сотқа дейінгі тергеп-тексеру шеңберінде жүргізілсе, қылмыстық істің тоқтатылуы бойынша тоқтатуға жол берілмейді.

150-бап. Тексерудің стандартты файлы

      1. Тексерудің стандартты файлы салық органдарының ақпараттық жүйелері арқылы талдауды жүзеге асыруға мүмкіндік беретін, салық төлеушінің (салық агентінің) электрондық форматтағы бухгалтерлік есепке алу деректерін білдіреді.

      Салық төлеуші (салық агенті) тексерудің стандартты файлын салық төлеушінің электрондық цифрлық қолтаңбасымен куәландырылған осындай файлды салық органдарының ақпараттық жүйесіне жүктеу арқылы ерікті түрде ұсынады.

      2. Салықтық тексеру, оның ішінде салық төлеуші (салық агенті) тексерудің стандартты файлын ұсынған жағдайда тексерудің стандартты файлы қолданыла отырып:

      тәуекел дәрежесін бағалау негізінде мерзімдік салықтық тексеру жүргізу кезінде – нұсқама табыс етілген күннен бастап күнтізбелік бес күн ішінде;

      жоспардан тыс салықтық тексеруді жүргізу кезінде – нұсқама табыс етілген күннен бастап күнтізбелік он күн ішінде жүзеге асырылады.

      Стандартты файлдың нысанын және оны жасау тәртібін уәкілетті орган бекітеді.

      Ескерту. 150-бапқа өзгеріс енгізілді - ҚР 24.05.2018 № 156-VI (01.01.2019 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

151-бап. Хронометраждық зерттеп-қарауды жүргізу ерекшеліктері

      1. Хронометраждық зерттеп-қарау салық төлеушінің және (немесе) оның өкілінің қатысуымен жүзеге асырылады.

      2. Хронометраждық зерттеп-қарауды жүргізу үшін салық органдары зерттеп-қаралатын салық салу объектісі және (немесе) салық салуға байланысты объекті бойынша мәселелерді өзі дербес айқындайды. Бұл ретте міндетті түрде мыналарға:

      1) салық салу объектілері және (немесе) салық салуға байланысты объектілерге зерттеп-қарау жүргізілуге тиіс. Салық органдарының, қажет болған кезде, салық төлеушінің тауарлық-материалдық құндылықтарына түгендеу жүргізуге құқығы бар;

      2) ақшаның, ақша құжаттарының, бухгалтерлік кітаптардың, есептердің, сметалардың, бағалы қағаздардың, есеп-қисаптардың, декларациялардың және зерттеп-қаралатын салық салу объектісіне және (немесе) салық салуға байланысты объектіге байланысты өзге де құжаттардың болуына;

      3) бақылау-касса машинасының фискалдық есебіне зерттеп-қарау жүргізілуге тиіс.

      3. Хронометраждық зерттеп-қарауды жүргізетін салық органдарының лауазымды адамдары хронометраждық-байқау карталарына зерттеп-қарау барысында алынған мәліметтердің толық және дәл енгізілуін күн сайын қамтамасыз етуге тиіс. Әрбір салық салу объектісіне және (немесе) салық салуға байланысты объектіге, сондай-ақ басқа да әрбір кіріс алу көзіне бөлек хронометраждық-байқау картасы жасалады, онда мынадай мәліметтер:

      1) салық төлеушінің атауы, сәйкестендіру нөмірі және қызмет түрі;

      2) зерттеп-қарауды жүргізу күні;

      3) салық салу объектісінің және (немесе) салық салуға байланысты объектінің орналасқан жері;

      4) хронометраждық зерттеп-қараудың басталу және аяқталу уақыты;

      5) өткізілетін тауарлардың, орындалатын жұмыстардың, көрсетілетін қызметтердің құны;

      6) зерттеп-қаралатын салық салу объектісі және (немесе) салық салуға байланысты объект жөніндегі деректер;

      7) зерттеп-қарау нәтижелері қамтылады.

      4. Күн сайын зерттеп-қаралатын күннің соңында барлық зерттеп-қаралатын салық салу объектілері және (немесе) салық салуға байланысты объектілер, сондай-ақ басқа да кіріс алу көздері бойынша жиынтық кесте жасалады.

      5. Хронометраждық-байқау картасы мен жиынтық кестеге салық органының лауазымды адамы және салық төлеуші немесе оның өкілі міндетті түрде қол қояды және ол хронометраждық салықтық зерттеп-қарау актісіне қоса беріледі.

      Хронометраждық-байқау картасына, қажет болған кезде, хронометраждық-байқау картасында көрсетілген деректерді растайтын, зерттеп-қарау барысында алынған құжаттардың көшірмелері, есеп-қисаптар және басқа да материалдар қоса беріледі.

      6. Салық төлеушілерді хронометраждық зерттеп-қарау нәтижелері кешенді немесе тақырыптық тексеру қорытындылары бойынша салықтардың және бюджетке төленетін төлемдердің сомаларын есепке жазуды жүргізу кезінде ескеріледі.

152-бап. Қосылған құн салығының асып кету сомаларының анықтығын растау бойынша тақырыптық тексерулерді жүргізу ерекшеліктері

      1. Қосылған құн салығының асып кету сомасының анықтығын растау бойынша тақырыптық тексеру:

      осы Кодекстің 432-бабының 1 және 2-тармақтарын өздеріне қолдануға байланысты салықтық өтінішті;

      қосылған құн салығы бойынша декларацияда көрсетілген қосылған құн салығының асып кету сомасын қайтару туралы талапты (бұдан әрі – қосылған құн салығының асып кету сомасын қайтару туралы талап) ұсынған салық төлеушіге қатысты тәуекелдерді басқару жүйесін қолдана отырып жүргізіледі.

      2. Тексерілетін кезеңге:

      салық төлеуші осы Кодекстің 432-бабы 1 және 2-тармақтарының қолданылуына байланысты салықтық өтініште көрсеткен;

      егер осы тармақтың үшінші бөлігінде өзгеше белгіленбесе, қосылған құн салығының асып кету сомасын қайтару туралы талап көрсетіле отырып, қосылған құн салығы бойынша декларация тапсырылған салықтық кезеңді қоса алғанда, салық төлеуші қосылған құн салығының асып кету сомасын қайтару туралы талапты ұсынған салықтық кезеңнен бастап салықтық кезең кіреді.

      Егер осы баптың 3-тармағында өзгеше белгіленбесе, осы тармақта көрсетілген тексерілетін кезеңге салықтың осы түрі бойынша тексеру жүргізілмеген және осы Кодекстің 48-бабында белгіленген талап қоюдың ескіру мерзімінен аспайтын салықтық кезеңдер де кіреді.

      Қосылған құн салығының асып кету сомасын қайтарудың оңайлатылған тәртібін қолдануға құқығы бар, осы Кодекстің 434-бабы 2-тармағы бірінші бөлігінің 1) тармақшасында көрсетілген салық төлеушілер үшін тексерілетін кезеңге қосылған құн салығы бойынша декларацияда көрсетілген, салық төлеушінің қосылған құн салығының асып кету сомасын қайтару туралы талабы қойылған салықтық кезең кіреді.

      3. Осы Кодекстің 432-бабына сәйкес қосылған құн салығының қайтаруға ұсынылған асып кету сомасының анықтығын растау мақсатында тақырыптық тексеруді жүргізу кезінде тексерілетін кезеңге:

      өндірістік мақсаттағы ғимараттар мен құрылысжайлар салу басталған;

      Қазақстан Республикасының заңнамасында айқындалған тәртіппен жер қойнауын пайдалануға келісімшарт жасалған салықтық кезеңнен басталған уақыт кезеңі кіреді.

      Осы Кодекстің 432-бабына сәйкес қосылған құн салығының қайтаруға ұсынылған асып кету сомасының анықтығын растау кезінде осы Кодекстің 145-бабы 3-тармағының 2) тармақшасына сәйкес салық төлеушінің салықтық өтініші бойынша жүргізілген салықтық тексерулердің нәтижелері ескеріледі.

      2013 жылғы 1 қаңтарға дейінгі салықтық кезеңдерде түзілген, қосылған құн салығының асып кету сомасының анықтығын растау кезінде, қарсы тексерулерді қоса алғанда, салық төлеушіге бұрын жүргізілген салықтық тексерулердің нәтижелері ескеріледі.

      4. Алып тасталды - ҚР 02.04.2019 № 241-VI Заңымен (01.01.2019 бастап қолданысқа енгізіледі).

      5. Тауарлар экспортталған жағдайда, осы Кодекске сәйкес қайтарылуға жататын қосылған құн салығының сомасын айқындау кезінде кеден органының Еуразиялық экономикалық одақтың кедендік аумағынан тауарларды экспорттың кедендік рәсімімен әкету фактісін растайтын мәліметтері ескеріледі.

      Қазақстан Республикасының аумағынан Еуразиялық экономикалық одаққа мүше мемлекеттің аумағына тауарлар экспортталған жағдайда, осы Кодекске сәйкес қосылған құн салығының қайтарылуға жататын сомасын айқындау кезінде осы Кодекстің 447-бабында көрсетілген құжаттардың мәліметтері ескеріледі.

      6. Кейіннен басқа мемлекеттің аумағына қайта өңдеу өнімдері әкетіле отырып, Еуразиялық экономикалық одаққа мүше басқа мемлекеттің аумағынан Қазақстан Республикасының аумағына әкелінген алыс-беріс шикізатын қайта өңдеу жөніндегі жұмыстар орындалған жағдайда, осы Кодекске сәйкес қайтарылуға жататын қосылған құн салығының сомасын айқындау кезінде осы Кодекстің 449-бабында көрсетілген құжаттардың мәліметтері ескеріледі.

      Еуразиялық экономикалық одаққа мүше болып табылмайтын мемлекеттің аумағына қайта өңдеу өнімдері кейіннен өткізіле отырып, Еуразиялық экономикалық одаққа мүше бір мемлекеттің аумағынан Қазақстан Республикасының аумағына әкелінген алыс-беріс шикізатын қайта өңдеу жөніндегі жұмыстар орындалған жағдайда, осы Кодекске сәйкес қосылған құн салығының қайтарылуға жататын сомасын айқындау кезінде кеден органының қайта өңдеу өнімдерін Еуразиялық экономикалық одақтың кедендік аумағынан экспорттың кедендік рәсімімен әкету фактісін растайтын мәліметтері ескеріледі.

      7. Тауарлар экспортталған жағдайда, қосылған құн салығының қайтарылуға жататын сомасын айқындау кезінде Қазақстан Республикасының заңнамасында айқындалған тәртіппен Қазақстан Республикасының аумағындағы екінші деңгейдегі банктерде ашылған салық төлеушінің банктік шоттарына валюталық түсім түскен не сыртқы саудадағы тауар алмасу (бартерлік) операциялары бойынша экспортталған тауарларды сатып алушы қосылған құн салығын төлеушіге жеткізген тауарларды Қазақстан Республикасының аумағына іс жүзінде әкелу жүзеге асырылған тауарлардың экспорты ескеріледі.

      Сыртқы саудадағы тауар алмасу (бартерлік) операциялары бойынша тауарлар экспортталған жағдайда, қосылған құн салығының қайтарылуға жататын сомасын айқындау кезінде сыртқы саудадағы тауар алмасу (бартерлік) операциясы жөніндегі шарттың (келісімшарттың), сондай-ақ сыртқы саудадағы тауар алмасу (бартерлік) операциясы бойынша экспортталған тауарларды сатып алушы қосылған құн салығын төлеушіге жеткізген тауарлар бойынша тауарларға арналған импорттық декларацияның болуы ескерілді.

      Сыртқы саудадағы тауар алмасу (бартерлік) операциялары бойынша Қазақстан Республикасының аумағынан Еуразиялық экономикалық одаққа мүше мемлекеттің аумағына тауарлар экспортталған, зат түрінде қарыз берілген жағдайда, қосылған құн салығының қайтарылуға жататын сомасын айқындау кезінде сыртқы саудадағы тауар алмасу (бартерлік) операциясы жөніндегі шарттың (келісімшарттың), зат түрінде қарыз беру жөніндегі шарттың (келісімшарттың), сондай-ақ көрсетілген операциялар бойынша экспортталған тауарларды сатып алушы қосылған құн салығын төлеушіге жеткізген тауарлар бойынша тауарларды әкелу және жанама салықтарды төлеу туралы өтініштің болуы ескеріледі.

      Тауарға меншік құқығының лизинг алушыға өтуі көзделетін лизинг шарты (келісімшарты) бойынша Қазақстан Республикасының аумағынан Еуразиялық экономикалық одаққа мүше мемлекеттің аумағына тауарлар әкетілген жағдайда, лизингтік төлемдердің іс жүзінде түсуін растайтын (тауардың (лизинг нысанасының) бастапқы құнын өтеу бөлігінде), Қазақстан Республикасының заңнамасында айқындалған тәртіппен Қазақстан Республикасының аумағындағы екінші деңгейдегі банктерде ашылған салық төлеушінің банктік шоттарына валюталық түсімнің түсуі ескеріледі.

      Қайта өңдеу өнімдері кейіннен басқа мемлекеттің аумағына не Еуразиялық экономикалық одаққа мүше болып табылмайтын мемлекеттің аумағына әкетіле отырып, Еуразиялық экономикалық одаққа мүше басқа мемлекеттің аумағынан Қазақстан Республикасының аумағына әкелінген алыс-беріс шикізатын қайта өңдеу жөніндегі жұмыстар орындалған жағдайда, осы Кодекске сәйкес қосылған құн салығының қайтарылуға жататын сомасын айқындау кезінде Қазақстан Республикасының заңнамасында айқындалған тәртіппен Қазақстан Республикасының аумағындағы екінші деңгейдегі банктерде ашылған салық төлеушінің банктік шоттарына валюталық түсімнің түсуі туралы мәліметтер ескеріледі.

      Валюталық түсімнің түсуі туралы салық органдарына қорытынды беруді Қазақстан Республикасының Ұлттық Банкі және екінші деңгейдегі банктер Қазақстан Республикасының Ұлттық Банкімен келісу бойынша уәкілетті орган бекіткен тәртіппен және нысан бойынша жүзеге асырады.

      Салық органдары осы қорытындыны алу үшін осындай қорытынды жасалған күнгі жағдай бойынша валюталық түсімнің түсуі туралы тиісті сұрау салу жібереді.

      Салық төлеушiнiң Қазақстан Республикасы аумағындағы екiншi деңгейдегі банктердегі банктік шоттарына валюталық түсімнің түсуi жөніндегі осы тармақтың талаптары:

      осы Кодекстiң 393-бабының 2-тармағында көрсетілген;

      осы Кодекстің 722-бабының 1-тармағында көрсетілген өнімді бөлу туралы келісім шеңберінде теңізде көмірсутектерді барлауды және (немесе) өндіруді жүзеге асыратын салық төлеушiлерге қолданылмайды.

      8. Салық органы тақырыптық тексеруді жүргізу барысында осы Кодекстің 143-бабында айқындалған тәртіппен тексерілетін салық төлеушінің тауарларды, жұмыстарды, көрсетілетін қызметтерді тікелей берушілеріне қарсы тексерулер тағайындайды.

      9. Тексерілетін салық төлеуші мен оның тікелей өнім берушісі – салықтық мониторингке жататын салық төлеуші арасындағы операциялар бойынша қосылған құн салығы сомасының анықтығын растауды тақырыптық тексеруді тағайындаған салық органы салықтық есептілік және (немесе) салық органдарындағы электрондық шот-фактуралардың ақпараттық жүйелері деректерінің негізінде жүргізеді.

      10. Салық органы тақырыптық тексеруді жүргізу барысында "Пирамида" талдамалық есебін талдау нәтижелері бойынша бұзушылықтарды анықтаған жағдайда, өнім берушілердің атына осы Кодекстің 114-бабы 2-тармағының 10) тармақшасында көзделген хабарламаны жібереді.

      Бұл ретте, егер тексерілетін салық төлеушінің тауарларды, жұмыстарды, көрсетілетін қызметтерді берушісі тұрған жері бойынша басқа салық органында тіркеу есебінде тұрса, тақырыптық тексеру тағайындаған салық органы тиісті салық органына тауарларды, жұмыстарды, көрсетілетін қызметтерді осындай берушілердің "Пирамида" талдамалық есебін талдау нәтижелері бойынша анықталған бұзушылықтарды жоюы бойынша осы Кодексе сәйкес шаралар қабылдау туралы сұрау салу жібереді.

      11. Осы Кодекстің мақсаты үшін салық төлеуші (салықтық агент) ұсынған қосылған құн салығы бойынша салықтық есептілікті және (немесе) ақпараттық жүйелердегі мәліметтерді зерделеу және талдау негізінде салық органдары жүзеге асыратын бақылау нәтижелері "Пирамида" талдамалық есебі болып табылады.

      Бұл ретте "Пирамида" талдамалық есебі осы баптың 2-тармағында көзделген салықтық кезеңге қалыптастырылады.

      12. Салықтық тексеру аяқталған күнге:

      1) өнiм берушiмен өзара есеп айырысулардың анықтығын растау үшiн қарсы тексерулер жүргiзуге берілген сұрау салуларға жауаптар алынбаған;

      2) тексерілетін салық төлеушінің өнім берушілері бойынша "Пирамида" талдамалық есебін талдау нәтижелері бойынша бұзушылықтар анықталған;

      3) қосылған құн салығы сомаларының анықтығы расталмаған;

      4) қарсы тексеру жүргізудің, оның ішінде:

      өнім берушінің тұрған жері бойынша болмауы;

      өнім берушінің есепке алу құжаттамасының жоғалуы себебінен мүмкін болмауына байланысты қосылған құн салығы сомаларының анықтығы расталмаған сомалар шегінде қосылған құн салығын қайтару жүргізілмейді.

      Бұл ретте осы тармақтың бірінші бөлігі 2) тармақшасының ережелері мынадай:

      қосылған құн салығының асып кету сомасын қайтарудың оңайлатылған тәртібін қолдануға құқығы бар;

      Қазақстан Республикасының Үкіметі бекітетін республикалық индустрияландыру картасы шеңберінде, құны республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарына қолданыста болатын айлық есептік көрсеткіштің кемінде 150 000 000 еселенген мөлшерін құрайтын инвестициялық жобаны іске асыратын;

      Қазақстан Республикасының заңнамасына сәйкес жасалған жер қойнауын пайдалануға арналған келісімшарт шеңберінде қызметін жүзеге асыратын және қосылған құн салығының асып кету сомасын қайтару туралы талап қойылған салықтық кезеңнің алдындағы соңғы 5 жылға есептелген салықтық жүктеменің 20 пайыздан кем емес орташа коэффициентіне ие;

      осы Кодекстің 722-бабының 1-тармағында көрсетілген өнімді бөлу туралы келісім шеңберінде теңізде көмірсутектерді барлауды және (немесе) өндіруді жүзеге асыратын тексерілетін салық төлеушілердің тікелей өнім берушілері "Пирамида" талдамалық есебінің нәтижелері бойынша анықтаған бұзушылықтарды жойған жағдайда қолданылмайды.

      Салықтық тексеру актiсiнде қосылған құн салығын қайтармау негiзi көрсетiледi.

      13. Қосылған құн салығын қайтару уәкілетті орган белгілеген нысан бойынша салықтық тексеру актісіне қорытынды негізінде мынадай жағдайларда:

      1) осы Кодекстің 393-бабының 6-тармағында көзделген жағдайда қайта өңдеу өнімдерін сатып алушыға қатысты салық органының сұрау салуына жауап алынған кезде;

      2) осы Кодекстің 432-бабын қолдану кезінде жүргізіледі.

      14. Салықтық тексеру актісіне қорытынды тоқсанның соңғы айының 25-інен кешіктірілмей, кемінде екі данада жасалады және оған салық органының лауазымды адамы қол қояды. Салықтық тексеру актісіне қорытындының бір данасы салық төлеушіге табыс етіледі, ол аталған қорытындыны алғаны туралы басқа данада белгі қоюға міндетті.

      15. Тақырыптық тексеру актісі және салықтық тексеру актісіне қорытынды бойынша расталған қосылған құн салығы асып кетуінің жалпы сомасы тексерілген кезеңге қосылған құн салығының асып кету сомасын қайтару туралы талапта көрсетілген сомадан аспауға тиіс.

      16. Егер салықтық тексеруді жүргізу кезінде өнім беруші таратылуына байланысты қызметін тоқтатса және осындай өнім берушіге қатысты таратудың салықтық тексеруі жүргізілген болса, есепке жатқызылған қосылған құн салығының сомасын растау өткізілген тауарлар, орындалған жұмыстар және көрсетілген қызметтер бойынша шот-фактуралар тізілімінің және (немесе) таратуды тексеру нәтижелері ескеріле отырып, электрондық шот-фактуралар ақпараттық жүйелерінің мәліметтері негізінде жүргізіледі.

      17. Осы баптың ережелері осы Кодекстің 434-бабына сәйкес салық төлеушіге бюджеттен қайтарылған қосылған құн салығының асып кету сомаларының анықтығын растау бойынша тақырыптық тексеру, қосылған құн салығының қайтаруға ұсынылған және қайтарылған асып кету сомаларының анықтығын растау бойынша жоспардан тыс тақырыптық тексеру жүргізілген, сондай-ақ салық органы қосылған құн салығының қайтаруға ұсынылған асып кету сомаларының анықтығын растау мәселесін кешенді тексеруге қосқан жағдайда да қолданылады.

      Ескерту. 152-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңдарымен.

153-бап. Қосарланған салық салуды болғызбау және салықтарды төлеуден жалтаруға жол бермеу мәселелерін реттейтін халықаралық шарттың ережелерін қолдануға байланысты бейрезидент бюджеттен қайтаруды ұсынған табыс салығын растау мәселесі бойынша салық агенттері болып табылатын салық төлеушілерге тақырыптық тексерулер жүргізу ерекшеліктері

      1. Бейрезиденттің салықтық өтініші негізінде бюджеттен табыс салығын қайтару мәселесі бойынша тақырыптық тексеру осы Кодекстің 48-бабында айқындалған тәртіппен есептелетін кезеңге осындай салықтық өтініш берген бейрезиденттің кірісінен төлем көзінен табыс салығын есептеу, ұстап қалу және аудару бойынша салықтық міндеттемелерді орындауы тұрғысынан салық агентіне қатысты жүргізіледі.

      2. Салық органы бейрезиденттің салықтық өтінішін алған күннен бастап он жұмыс күні ішінде тақырыптық тексеру жүргізуді тағайындауға міндетті.

      3. Салық органы тақырыптық тексеруді жүргізу барысында құжаттарды мынадай тұрғыдан:

      1) бейрезиденттің кірістерінен төлем көзінен табыс салығын есептеу, ұстап қалу және аудару бойынша салықтық міндеттемелерді салық агентінің толық орындауын;

      2) бейрезиденттің осы Кодекстің 220-бабына немесе халықаралық шартқа сәйкес тұрақты мекеме құруын;

      3) Қазақстан Республикасының заңды тұлғаларды мемлекеттік тіркеу және филиалдар мен өкілдіктерді есептік тіркеу туралы заңнамасына сәйкес өтініш беруші бейрезиденттің есептік тіркелуін, осы Кодекстің 76-бабында айқындалған тәртіппен салық төлеуші ретінде тіркелуін;

      4) бюджеттен табыс салығын қайтаруға арналған салықтық өтініште көрсетілген деректердің анықтығын тексереді.

154-бап. Салық органының және өзге де мемлекеттік органдардың лауазымды адамдарының салықтық тексеруді жүргізу үшін аумаққа және (немесе) үй-жайға кіруі

      1. Салық төлеуші (салық агенті) салық органының лауазымды адамдары нұсқаманы, сондай-ақ қызметтік куәліктерін не сәйкестендіру карталарын көрсеткен кезде осы лауазымды адамдардың және өзге де мемлекеттік органдардың салықтық тексеруді жүргізуге қатысу үшін тартылатын лауазымды адамдарының кірістер алу үшін пайдаланылатын аумаққа немесе үй-жайға (тұрғын үй-жайлардан басқа) не салық салу объектілеріне және (немесе) салық салуға байланысты объектілерге зерттеп-қарау үшін кіруін қамтамасыз етуге міндетті.

      2. Егер Қазақстан Республикасының заңнамасына сәйкес салық төлеушінің (салық агентінің) аумағына және (немесе) үй-жайына жіберілу үшін қажет болса, салық органының лауазымды адамдарында арнайы рұқсаттар болуға тиіс.

      3. Салық төлеуші (салық агенті) салық органдары лауазымды адамдарының және өзге де мемлекеттік органдардың салықтық тексеруді жүргізуге қатысу үшін тартылатын лауазымды адамдарының салық төлеушінің (салық агентінің) аумағына және (немесе) үй-жайына кіруіне мынадай:

      1) лауазымды адамдар нұсқаманы және (немесе) қызметтік куәліктерін не сәйкестендіру карталарын көрсетпеген;

      2) лауазымды адамдар нұсқамада көрсетілмеген;

      3) лауазымды адамдардың салық төлеушінің (салық агентінің) аумағына және (немесе) үй-жайына арнайы рұқсаты болмаса, егер мұндай рұқсат Қазақстан Республикасының заңнамасына сәйкес қажет болған жағдайларда бас, тартуға құқылы.

      4. Салық органдарының салықтық тексеру жүргізетін лауазымды адамдарының және өзге де мемлекеттік органдардың салықтық тексеруді жүргізуге қатысу үшін тартылатын лауазымды адамдарының салық төлеушінің (салық агентінің) аумағына және (немесе) үй-жайына кіруіне салық төлеуші (салық агенті) негізсіз бас тартқан және (немесе) кедергі келтірген жағдайда, рұқсат бермеу туралы акт жасалады.

      5. Рұқсат бермеу туралы актіге салық органының салықтық тексеру жүргізетін лауазымды адамдары және салық төлеуші (салық агенті) қол қояды.

      Салық төлеуші (салық агенті) көрсетілген актіге қол қоюдан бас тартқан кезде бас тарту себебі туралы жазбаша түсінік беруге міндетті.

      Салық төлеуші (салық агенті) рұқсат бермеу туралы актіге қол қоюдан бас тартқан жағдайда, тексеру жүргізетін салық органының лауазымды адамы көрсетілген актіде бұл туралы тиісті жазба жасайды. Бұл ретте көрсетілген актіге осы Кодексте айқындалған тәртіппен тартылған куәгерлер де қол қояды.

      Ескерту. 154-бапқа өзгеріс енгізілді - ҚР 26.11.2019 № 273-VI Заңымен (алғашқы ресми жарияланған күнінен кейін алты ай өткен соң қолданысқа енгізіледі).

155-бап. Салық органының лауазымды адамдарының салықтық тексеруді жүргізу кезіндегі құқықтары мен міндеттері

      1. Салық органының лауазымды адамдарының салықтық тексеруді жүргізу кезінде:

      1) екінші деңгейдегі банктерден және банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдардан тексерілетін тұлғаның банктік шоттарының болуы және нөмірлері туралы құжаттар мен мәліметтерді, сондай-ақ тексеруді жүргізу үшін қажетті, оның ішінде Қазақстан Республикасының заңнамасына сәйкес банктік құпияны құрайтын салық төлеушілердің (тексерілетін тұлғалардың) шоттары бойынша ақша қалдықтары мен қозғалысына қатысты құжаттар және мәліметтерді талап етуге және алуға;

      2) мемлекеттік органдардан тексеруді жүргізу үшін қажетті, оның ішінде Қазақстан Республикасының заңдарына сәйкес коммерциялық, банктік, салықтық және өзге де заңмен қорғалатын құпияны құрайтын құжаттар мен мәліметтерді сұратуға және алуға;

      3) қағаз және электрондық жеткізгіштерде есепке алу құжаттамасын, сондай-ақ тексеру нысанасына сәйкес автоматтандырылған дерекқорларға (ақпараттық жүйелерге) қолжетімділікті талап етуге және алуға;

      4) салықтық тексеру барысында туындайтын мәселелер бойынша салық төлеушіден, оның ішінде оның жұмыскерлерінен жазбаша түсініктемелер талап етуге және алуға;

      5) салықтық тексеруді жүргізу барысында туындаған мәселелер бойынша мемлекеттік және шет мемлекеттердің өзге де органдарына (ұйымдарына) сұрау салулар жіберуге;

      6) екінші деңгейдегі банктердің және банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдардың Қазақстан Республикасының заңдарына сәйкес банктік құпияны құрайтын, өз клиенттерінің банктік шоттары туралы мәліметтерді қамтитын бағдарламалық қамтамасыз ету және (немесе) ақпараттық жүйесі деректерін көруге қол жеткізу құқығын қоспағанда, салық төлеушіден (салық агентінен) бастапқы есепке алу құжаттарының деректері, бухгалтерлік есепке алу тіркелімдері, салық салу объектілері және (немесе) салық салуға байланысты объектілер туралы ақпарат қамтылатын бухгалтерлік және салықтық есепке алуды автоматтандыруға арналған, пайдаланылатын бағдарламалық қамтамасыз етудің және (немесе) ақпараттық жүйенің деректерін көруге қол жеткізуді талап етуге құқығы бар.

      Осы тармақшада белгіленген ерекшелік салық органдарының кірістер мен шығыстарға қатысты салықтық тексеруді жүргізу барысында қойылатын талаптарына қолданылмайды;

      7) салық салу объектісі және (немесе) салық салуға байланысты объект болып табылатын мүлікті тұрған жеріне қарамастан зерттеп-қарауға, тексерілетін тұлғаның мүлкіне (тұрғын үй-жайлардан басқа), оның ішінде тауар-көлік жүкқұжаттарында көрсетілген мәліметтерге сәйкестігіне түгендеу жүргізуге;

      8) салық салу объектілерін және (немесе) салық салуға байланысты объектілерді осы Кодексте айқындалған тәртіппен жанама әдіспен айқындауға құқығы;

      9) Қазақстан Республикасының заңнамасында көзделген өзге де құқықтары бар.

      2. Салықтық тексеруді жүргізу кезінде салық органының лауазымды адамдары:

      1) тексерілетін тұлғаның құқықтары мен заңды мүдделерін сақтауға, құқыққа сыйымсыз шешімдермен және әрекеттермен (әрекетсіздігімен) тексерілетін тұлғаға зиян келтіруге жол бермеуге;

      2) салықтық тексеруді жүргізу кезінде алынған және жасалған құжаттардың сақталуын қамтамасыз етуге, Қазақстан Республикасының заңдарында көзделген жағдайларды қоспағанда, тексерілетін тұлғаның келісімінсіз олардың мазмұнын жария етпеуге;

      3) қызметтік әдепті сақтауға;

      4) тексерілетін тұлғаға салықтық тексеруді жүргізу кезінде оның құқықтары және міндеттері туралы ақпарат беруге;

      5) салық органының лауазымды адамдарының құқықтары мен міндеттері туралы ақпарат беруге;

      6) салықтық тексеруді жүргізу кезеңінде салық төлеушінің (тексерілетін тұлғаның) белгіленген жұмыс режимін бұзбауға;

      7) тексерілетін тұлғаның талап етуі бойынша тексеруді жүргізу тәртібіне қатысты осы Кодекстің ережелері туралы қажетті ақпаратты ұсынуға;

      8) салықтық тексеруді жүргізу кезінде тексерілетін тұлғаның өкілдеріне нұсқаманы, сондай-ақ өздерінің қызметтік куәліктерін не сәйкестендіру карталарын көрсетуге;

      9) осы Кодексте көзделген өзге де міндеттерді орындауға міндетті.

      Ескерту. 155-бапқа өзгеріс енгізілді - ҚР 26.11.2019 № 273-VI Заңымен (алғашқы ресми жарияланған күнінен кейін алты ай өткен соң қолданысқа енгізіледі).

156-бап. Салық төлеушінің (салық агентінің) салықтық тексеруді жүргізу кезіндегі құқықтары мен міндеттері

      1. Салық төлеуші (салық агенті) салықтық тексеруді жүргізу кезінде:

      1) тексеруді жүргізу тәртібіне қатысты осы Кодекстің және Қазақстан Республикасы заңнамасының ережелері туралы ақпаратты салық органынан сұратуға және олардан алуға;

      2) салықтық тексеруді жүргізетін салық органдарының лауазымды адамдарынан салықтық тексеру туралы нұсқаманы, сондай-ақ қызметтік куәліктерін не сәйкестендіру карталарын көрсетуді талап етуге;

      3) салықтық тексеруді жүргізу кезінде қатысуға және салықтық тексеру нысанасына қатысты мәселелер бойынша түсінік беруге;

      4) Қазақстан Республикасының салық заңнамасында айқындалған тәртіппен салықтық тексерудің алдын ала актісіне жазбаша қарсылық беруге;

      5) осы Кодексте көзделген өзге де құқықтарды пайдалануға құқылы.

      2. Салық төлеуші (салық агенті) салықтық тексерулер жүргізу кезінде:

      1) салық органы лауазымды адамдарының талап етуі бойынша белгіленген мерзімдерде құжаттар мен мәліметтерді қағаз жеткізгіште, ал қажет болған кезде, электрондық жеткізгіште де ұсынуға;

      2) осы Кодекстің 23-тарауына сәйкес салық төлеуші (салық агенті) жасаған есепке алу құжаттамасын ұсынуға;

      3) салық органының салықтық тексеру жүргізетін лауазымды адамдарының және осындай тексеруді жүргізуге қатысу үшін тартылатын лауазымды адамдардың тексерілетін тұлғаның аумағына және (немесе) үй-жайына кедергісіз кіруін қамтамасыз етуге және оларға жұмыс орнын беруге;

      4) салықтық тексерулер барысында түгендеу жүргізуді қамтамасыз етуге;

      5) салық органының салықтық тексерулер жүргізетін лауазымды адамдарының талап етуі бойынша салық төлеуші (салық агенті) қызметінің мәселелері бойынша жазбаша және ауызша түсініктемелер беруге;

      6) осы Кодекстің 155-бабы 1-тармағының 6) тармақшасында көрсетілген бағдарламалық қамтамасыз ету және (немесе) ақпараттық жүйе деректерін көруге қолжетімділік беруге;

      7) Қазақстан Республикасының заңнамасында көзделген өзге де міндеттерді орындауға міндетті.

      Ескерту. 156-бапқа өзгеріс енгізілді - ҚР 26.11.2019 № 273-VI Заңымен (алғашқы ресми жарияланған күнінен кейін алты ай өткен соң қолданысқа енгізіледі).

157-бап. Салықтық тексерудің алдын ала актісі

      Осы Кодекстің 158-бабында көзделген салықтық тексеру актісі жасалғанға дейін салық органының лауазымды адамы салық төлеушіге салықтық тексерудің алдын ала актісін табыс етеді.

      Осы Кодекстің мақсаты үшін салықтық тексерудің алдын ала актісі деп Қазақстан Республикасының салық заңнамасына сәйкес тексеруші жасаған, салықтық тексерудің алдын ала нәтижелері туралы құжат түсініледі.

      Бұл ретте салық төлеуші салықтық тексерудің алдын ала актісіне жазбаша қарсылық беруге құқылы.

      Осы баптың ережелері қолданылатын салық төлеушілер санаттарын, сондай-ақ салық төлеушіге салықтық тексерудің алдын ала актісін табыс ету, салықтық тексерудің алдын ала актісіне жазбаша қарсылық беру, сондай-ақ осындай қарсылықты қарау тәртібі мен мерзімдерін уәкілетті орган бекітеді.

158-бап. Салықтық тексерудің аяқталуы

      1. Салық органының лауазымды адамы салықтық тексеру аяқталған соң:

      1) тексеру актісін жасау орны мен күнін;

      2) тексерудің түрі мен нысанын;

      3) салық органының салықтық тексеру жүргізген лауазымды адамдарының лауазымын, тегін, атын, әкесінің атын (егер ол жеке басты куәландыратын құжатта көрсетілген болса);

      4) салық органының атауын;

      5) салық төлеушінің (салық агентінің) тегін, атын, әкесінің атын (егер ол жеке басты куәландыратын құжатта көрсетілген болса) не толық атауын;

      6) тексерілетін тұлғаның тұрған жерін, банктік деректемелерін, сондай-ақ оның сәйкестендіру нөмірін;

      7) салық төлеушінің (салық агентінің) басшысы мен салықтық және бухгалтерлік есептілікті жүргізуге және салықтар мен бюджетке төленетін төлемдерді төлеуге жауапты лауазымды адамдарының тегін, атын, әкесінің атын (егер ол жеке басты куәландыратын құжатта көрсетілген болса);

      8) алдыңғы тексеру және бұрын анықталған бұзушылықтарды жою бойынша қабылданған шаралар туралы мәліметтерді (кешенді немесе тақырыптық тексерулер жүргізілген кезде);

      9) тексерілетін кезеңді және тексеруді жүргізу үшін салық төлеуші (салық агенті) ұсынған құжаттар туралы жалпы мәліметтерді;

      10) Қазақстан Республикасы заңнамасының талаптары бұзылған тиісті ережелерін көрсете отырып, анықталған бұзушылықтардың егжей-тегжейлі сипаттамасын;

      11) тексеру нәтижелерін көрсете отырып, салықтық тексеру актісін жасайды.

      2. Салықтық тексеру актісі кемінде екі дана болатын санда жасалады, оған салық органының тексеру жүргізген лауазымды адамдары қол қояды.

      3. Салық төлеушіге (салық агентіне) салықтық тексеру актісі табыс етілген күн салықтық тексеру мерзімінің аяқталуы болып есептеледі.

      Салықтық тексеру актісін алған кезде салық төлеуші (салық агенті) салық органдарының салықтық тексеру актісінің данасына қолын және оны алған күнін қоюға міндетті.

      Салық төлеушінің (салық агентінің) тұрған жерінде болмауына байланысты оған салықтық тексеру актісін табыс ету мүмкін болмаған кезде осы Кодексте айқындалған тәртіппен куәгерлерді тарта отырып, салықтық зерттеп-қарау жүргізіледі. Бұл ретте салықтық зерттеп-қарау актісін жасау күні салықтық тексеру актісін табыс ету күні болып табылады.

      Салық төлеуші (салық агенті) салықтық тексеру актісін алудан бас тартқан кезде осы Кодекстің 71-бабында көзделген хаттама (акт) жасала отырып, салықтық тексеру актісінде тиісті жазба жүргізіледі.

      Бұл ретте хаттама (акт) жасалған күн салықтық тексеру актісін табыс ету күні болып табылады.

      4. Егер салықтық тексеру аяқталған соң Қазақстан Республикасының салық заңнмасын, сондай-ақ бақылау салық органдарына жүктелген Қазақстан Республикасының өзге де заңнамасын бұзушылық анықталмаса, салықтық тексеру актісіне бұл туралы тиісті жазба жасалады.

      5. Салықтық тексеру аяқталған күні салық төлеушінің (салық агентінің) тұрған жері бойынша және (немесе) салықтық тексеруді жүргізу орны бойынша салық төлеуші (салық агенті) болмаған жағдайларда, салық органының салықтық тексеру жүргізген лауазымды адамы салықтық тексеру актісіне тиісті жазба жасайды.

      6. Салықтық тексеру актісіне, осы Кодекстің 30-бабына сәйкес салықтық құпия болып табылатын мәліметтерді қоспағанда, құжаттардың қажетті көшірмелері, салық органының лауазымды адамы жүргізген есеп-қисаптар және салықтық тексеру барысында алынған басқа да материалдар қоса беріледі.

      7. Егер таратудың салықтық есептілігі алынған күннен бастап таратудың салықтық тексеруі аяқталған күнге дейінгі кезеңде салықтарды, бюджетке төленетін төлемдерді және әлеуметтік төлемдерді есептеу және төлеу жөніндегі міндеттемелер туындаса, мұндай міндеттемелер өсімпұл есепке жазылмай және айыппұл санкциялары қолданылмай, салықтық тексеру актісіне қосымшада көрсетіледі.

      Ескерту. 158-бапқа өзгеріс енгізілді – ҚР 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен.

159-бап. Салықтық тексерудің нәтижелері бойынша шешім

      1. Салықтық тексеру аяқталған соң салықтардың және бюджетке төленетін төлемдердің сомаларын есепке жазуға, залалдардың азаюына, бейрезиденттердің кірістерінен төлем көзінен ұстап қалынған қосылған құн салығының және (немесе) корпоративтік (жеке) табыс салығының асып кету сомаларын қайтарудың расталмауына алып келетін бұзушылықтар анықталған жағдайда, салық органы тексеру нәтижелері туралы хабарлама шығарады, ол осы Кодекстің 114 және 115-баптарына сәйкес белгіленген тәртіппен және мерзімдерде салық төлеушіге (салық агентіне) жіберіледі (табыс етіледі).

      2. Салық органы тексеру нәтижелері туралы хабарламаны және салықтық тексеру актісін тіркеуді бір нөмірмен жүзеге асырады.

      3. Тексеру нәтижелері туралы хабарламада мынадай деректемелер мен мәліметтер қамтылуға тиіс:

      1) хабарлама мен салықтық тексеру актісінің тіркелген күні және нөмірі;

      2) салық төлеушінің (салық агентінің) тегі, аты, әкесінің аты (егер ол жеке басты куәландыратын құжатта көрсетілген болса) не толық атауы;

      3) салық төлеушінің (салық агентінің) сәйкестендіру нөмірі;

      4) есепке жазылған салықтардың және бюджетке төленетін төлемдердің, әлеуметтік төлемдер мен өсімпұлдардың сомасы;

      5) азайтылған залалдар сомасы;

      6) қосылған құн салығының қайтаруға расталмаған асып кету сомасы;

      7) бейрезиденттердің кірістерінен төлем көзінен ұстап қалынған корпоративтік (жеке) табыс салығының қайтаруға расталмаған сомасы;

      8) төлеу туралы талап және төлеу мерзімдері;

      9) тиісті салықтардың және бюджетке төленетін төлемдер мен өсімпұлдардың деректемелері;

      10) шағым жасау мерзімдері мен орны.

      4. Сотқа дейінгі тергеп-тексеру шеңберінде жүргізілетін салықтық тексеру жағдайында сотқа дейінгі тергеп-тексеру жүргізілетін салық төлеушіні тексеру нәтижелері туралы хабарлама қылмыстық істі қарау аяқталғаннан кейін шығарылады.

      Бұл ретте тексеру нәтижелері туралы хабарлама қылмыстық істің аяқталғанын растайтын ресми құжат алынған күннен бастап бес жұмыс күнінен кешіктірілмей шығарылады және салық төлеушіге табыс етіледі.

      5. Тексеру нәтижелері туралы хабарлама салық төлеушінің (салық агентінің) жеке өзіне табыс етілуге және оның қолымен куәландырылуға немесе хабарламасы бар тапсырыс хатпен пошта арқылы жіберілуге тиіс. Хабарламасы бар тапсырыс хатпен пошта арқылы жіберілген тексеру нәтижелері туралы хабарлама, егер осы бапта өзгеше белгіленбесе, пошта байланысы немесе өзге байланыс ұйымының хабарламасына салық төлеушінің (салық агентінің) алғандығы туралы белгі қойылған күннен бастап салық төлеушіге (салық агентіне) табыс етілді деп есептеледі.

      6. Салық органдары хабарламасы бар тапсырыс хатпен пошта арқылы салық төлеушіге (салық агентіне) жіберген тексеру нәтижелері жөніндегі хабарламаларды пошта немесе өзге байланыс ұйымы қайтарған жағдайда:

      1) осы Кодексте белгіленген негіздер және тәртіп бойынша куәгерлерді тарта отырып салықтық зерттеп-қарауды жүргізу;

      2) егер салықтық тексеру актісі осы Кодекстің 158-бабының 3-тармағына сәйкес салықтық зерттеп-қарау актісінің негізінде табыс етілсе, осындай хатты пошта немесе өзге байланыс ұйымының қайтару күні осындай хабарламаларды табыс ету күні болып табылады.

      7. Тексеру нәтижелері туралы хабарламаны алған салық төлеуші (салық агенті), егер тексеру нәтижелеріне шағым жасамаса, оны хабарламада белгіленген мерзімдерде орындауға міндетті.

      8. Салық төлеуші (салық агенті) тексеру нәтижелері туралы хабарламада көрсетілген салықтардың, бюджетке төленетін төлемдердің және (немесе) өсімпұлдың есепке жазылған сомасымен келіскен жағдайда, салықтарды, бюджетке төленетін төлемдерді төлеу жөніндегі салықтық міндеттемені, сондай-ақ өсімпұлды төлеу жөніндегі міндеттемені орындау мерзімдері, егер осы Кодекстің 51-бабында өзгеше белгіленбесе, төлеу графигі қоса беріле отырып, салық төлеушінің (салық агентінің) өтініші бойынша алпыс жұмыс күніне ұзартылуы мүмкін.

      Бұл ретте көрсетілген сома төлеу мерзімі ұзартылған әрбір күнге өсімпұл есепке жазыла отырып, бюджетке төленуге жатады және көрсетілген кезеңнің әрбір он бес жұмыс күн сайын тең үлестермен төленіп отырады.

      Мынадай:

      тексеру нәтижелері бойынша есепке жазылған акциздің және төлем көзінен ұстап қалынатын салықтардың сомаларын төлеу бойынша;

      тексеру нәтижелеріне шағым жасалғаннан кейін тексеру нәтижелері бойынша есепке жазылған салықтардың, бюджетке төленетін төлемдердің және өсімпұлдың сомаларын төлеу бойынша осы тармақта айқындалған тәртiппен салықтық міндеттемені орындау мерзімі ұзартылуға жатпайды.

      9. Осы Кодекстің 158-бабының 7-тармағында көрсетілген міндеттемелердің сомасы осы Кодекстің 115-бабында айқындалған тәртіппен салық төлеушіге жіберілген, таратудың салықтық есептілігін ұсынған күннен бастап таратудың салықтық тексеруі аяқталған күнге дейінгі кезеңде салықтардың, бюджетке төленетін төлемдердің және әлеуметтік төлемдердің есепке жазылған сомасы туралы хабарламада көрсетіледі.

      10. Егер осы Кодекстің 142-бабы 1-тармағының 8) және 11) тармақшаларында көрсетілген тақырыптық тексерулерден басқа, жоспардан тыс салықтық тексеруді жүргізу кезінде салық органы сол бір салықтық кезеңде сол бір мәселе бойынша салық төлеушінің (салық агентінің) алдыңғы салықтық тексерулердің кез келгенін жүргізу кезінде анықталмаған Қазақстан Республикасының салық заңнамасын бұзушылық жасау фактісін анықтаса, салық төлеушіге қатысты мұндай бұзушылық үшін әкімшілік құқық бұзушылық туралы іс бойынша іс жүргізу басталмайды, ал басталған іс тоқтатылуға жатады.

      Осы тармақтың ережелері Қазақстан Республикасының салық заңнамасын:

      1) салықтың немесе төлемнің осы түрі бойынша бұрын тексерілген салықтық кезеңге қосымша салықтық есептілікті ұсыну арқылы салық төлеушінің (салық агентінің) салықтың немесе бюджетке төленетін төлемнің төлеуге жататын сомасын азайтуы бөлігінде;

      2) салық органының сол бір салықтық кезеңде алдыңғы салықтық тексерулердің кез келгенін жүргізу кезінде жіберген сұрау салуына жауаптың нәтижелері бойынша, егер көрсетілген жауап осындай тексеру аяқталғаннан кейін алынған болса;

      3) салықтың немесе бюджетке төленетін төлемнің төлеуге жататын сомасына әсер ететін және салық төлеуші (салық агенті) салықтың немесе төлемнің осы түрі бойынша сол бір салықтық кезеңде алдыңғы салықтық тексерулердің кез келгенін жүргізу барысында салық органының жазбаша сұрау салуына ұсынбаған құжаттарды қарау нәтижелері бойынша;

      4) соттың үкiмi немесе қаулысы заңды күшiне енгеннен кейiн жеке кәсiпкерлiк субъектiсi іс жүзінде жұмыстарды орындамай, қызметтерді көрсетпей, тауарларды тиеп-жөнелтпей жасаған шот-фактура жазып беру жөніндегі әрекетке (әрекеттерге) қатысты, егер салық органы осындай әрекет (әрекеттер) туралы мәлiметтердi мұндай әрекет (әрекеттер) жасалған салықтық кезеңде алдыңғы салықтық тексерулердiң кез келгені аяқталғаннан кейiн алғаш рет алса, анықталған бұзушылықтарға қолданылмайды.

3-параграф. Салық салу объектілерін және (немесе) салық салуға байланысты объектілерді жекелеген жағдайларда, оның ішінде жанама әдіспен айқындау

160-бап. Жалпы ережелер

      1. Есепке алуды жүргізу тәртібі бұзылған жағдайда, есепке алу құжаттамасы жоғалған немесе жойылған кезде салық органдары салық салу объектілерін және (немесе) салық салуға байланысты объектілерді осы бапта және осы Кодекстің 161, 162 және 163-баптарында айқындалған тәртіппен жанама әдістер (активтер, міндеттемелер, айналымдар, шығындар, шығыстар) негізінде айқындайды.

      2. Осы Кодекстің 161-бабына сәйкес салық органдарының талаптары негізінде сұратылатын салықтық міндеттемелерді есептеу үшін салық салу объектілерін және (немесе) салық салуға байланысты объектілерді айқындау үшін негіз болып табылатын құжаттардың болмауы немесе оларды салық төлеушінің (салық агентінің) ұсынбауы есепке алуды жүргізу тәртібін бұзу, есепке алу құжаттамасын жоғалту немесе жою деп түсініледі.

      3. Активтерді, міндеттемелерді, айналымды, шығыстарды бағалау, сондай-ақ осы Кодекске сәйкес нақты салыққа және бюджетке төленетін төлемге қатысты салықтық міндеттемені есептеу үшін қабылданатын басқа да салық салу объектілерін және (немесе) салық салуға байланысты объектілерді бағалау негізінде салықтардың және бюджетке төленетін төлемдердің сомаларын айқындау салық салу объектілерін және (немесе) салық салуға байланысты объектілерді айқындаудың жанама әдістері деп түсініледі. Салық салу объектілерін және (немесе) салық салуға байланысты объектілерді бағалау салықтық есептіліктен және (немесе) бастапқы есепке алу құжаттарынан, сондай-ақ басқа да көздерден алынған ақпарат негізінде жүзеге асырылады.

161-бап. Есепке алу құжаттары (мәліметтері) және өзге де құжаттар (мәліметтер) болмаған кездегі салықтық тексерулер

      Егер салықтық тексеру барысында салық төлеуші (салық агенті) салық салу объектілерін және (немесе) салық салуға байланысты объектілерді айқындау үшін қажетті құжаттардың барлығын немесе бір бөлігін ұсынбаған болса, салық төлеушіге (салық агентіне) көрсетілген құжаттарды ұсыну немесе қалпына келтіру туралы салық органының талабы, сондай-ақ салықтық тексеруді тоқтата тұру туралы хабарлама міндетті түрде табыс етіледі.

      Салық төлеушіге (салық агентіне) талап ету табыс етілген күннен кейінгі күннен бастап отыз жұмыс күні ішінде салық органының талабы орындалуға жатады.

      Салық органының талабы бойынша салық салу объектілерін және (немесе) салық салуға байланысты объектілерді айқындау үшін қажетті құжаттарды ұсынбаған салық төлеуші (салық агенті) көрсетілген құжаттарды ұсынбау себептерін жазбаша түсіндіруге міндетті.

162-бап. Ақпарат көздері

      1. Салық салу объектілері және (немесе) салық салуға байланысты объектілерді жанама әдістер негізінде айқындау үшін салық органдары мән-жайларға, тексерілетін салық төлеуші (салық агенті) қызметінің сипаты мен тегіне қарай мынадай:

      1) екінші деңгейдегі банктердің және банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдардың салық төлеушінің (салық агентінің) банктік шоттарында ақшаның болуы және оның қозғалысы туралы үзінді көшірмелерді;

      2) уәкілетті мемлекеттік органдардың, заңды тұлғалардың, жергілікті атқарушы органдардың деректері бойынша салық салу объектілері және (немесе) салық салуға байланысты объектілер туралы;

      3) салық төлеушінің (салық агентінің) бухгалтерлік есепке алу деректерімен салыстыруға жататын салық төлеушінің (салық агентінің) жеке шоты негізінде салықтар мен бюджетке төленетін төлемдер сомаларының есепке жазылуы және түсуі туралы;

      4) салық төлеуші (салық агенті) мен оның өнім берушілері және сатып алушылар тексерілетін салықтық кезең үшін және алдыңғы салықтық кезеңдер үшін ұсынған салықтық есептілік нысандарынан алынған салық салу объектілері және (немесе) салық салуға байланысты объектілер туралы;

      5) мемлекеттік органдардың ақпараттық жүйелері арқылы, сондай-ақ өзге де көздерден алынған, тауарларды тиеп-жөнелтуді және (немесе) жұмыстарды орындауды және (немесе) қызметтерді көрсетуді жүзеге асырған тұлғаларға қатысты қарсы тексерулер нәтижелері туралы;

      6) салық органы бұрын жүргізілген салықтық тексерулер, оның ішінде тексерілетін салық төлеушінің (салық агентінің) салық салу объектісі және (немесе) салық салуға байланысты объект болып табылатын мүлкін (тұрғын үй-жайлардан басқа) түгендеу кезінде алған;

      7) салық органы салықтық және кедендік бақылаудың өзге де нысандарының нәтижелері бойынша алған мәліметтерді пайдалануы мүмкін.

      2. Салық органдары:

      1) банктер мен банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдарға;

      2) тиісті уәкілетті мемлекеттік органдарға, жергілікті атқарушы органдарға және Қазақстан Республикасының аумағында қызметін жүзеге асыратын өзге де ұйымдарға;

      3) тексерілетін салық төлеушінің өнім берушілерімен және сатып алушыларымен өзара есеп айырысулар мәселесі бойынша қарсы салықтық тексерулер жүргізу туралы басқа да салық органдарына;

      4) шет мемлекеттердің құзыретті органдарына сұрау салулар жібереді.

      3. Қажетті ақпарат мынадай көздерден де (құжаттамалық расталған):

      1) тексерілетін салық төлеуші (салық агенті) орындаған қызмет көрсетулер құны туралы тапсырыс берушілерден және сатып алынған өнімнің құны мен көлемі туралы сатып алушылардан;

      2) тексерілетін салық төлеушіге (салық агентіне) акцизделетін тауарлардың жекелеген түрлерінің өндірісі және айналымы саласында қызметтер көрсеткен, шикізатты, энергия ресурстарын және қосалқы материалдарды жіберуді жүзеге асырған жеке және заңды тұлғалардан алынуы мүмкін.

      4. Ақпарат көздері мән-жайларға, тексерілетін салық төлеушінің (салық агентінің) қызмет сипаты мен тегіне қарай әрбір нақты жағдайда ерекшеленуі мүмкін.

163-бап. Салық салу объектілерін және (немесе) салық салуға байланысты объектілерді айқындау тәртібі

      1. Салық салу объектілерін және (немесе) салық салуға байланысты объектілерді айқындау осы Кодекстің 162-бабында айқындалған тәртіппен алынған ақпараттың негізінде жүргізіледі.

      2. Кірісті есептеу үшін салық төлеушінің (салық агентінің) банктік шоттарына, төлем карточкаларына, сондай-ақ банктік шотынан үзінді көшірмемен расталатын өзге де төлем және есеп-қисап құжаттарынан ақшаның түсуі туралы ақпарат және салық төлеушінің (салық агентінің) ақшаны алу фактісін растайтын басқа да ақпарат (құжаттар) пайдаланылады.

      3. Осы Кодекстің 162-бабында айқындалған жеке тұлғалар немесе ұйымдар тексерілетін салық төлеушіде (салық агентінде) басқа да алынған (алынуға жататын) кірістердің бар екендігіне қатысты ақпарат берген кезде осы кірістердің сомасы кірістің жалпы сомасына (салық салынатын айналымға) енгізілуге жатады.

      4. Қазақстан Республикасының Ұлттық Банкі және екінші деңгейдегі банктер, сондай-ақ Еуразиялық экономикалық одаққа мүше мемлекеттердің салық органдары берген ақпарат негізінде салық төлеушінің (салық агентінің) экспорттық операциялары бойынша валюталық түсім сомаларының түсу фактісі анықталған жағдайда, валюталық түсімнің бұл сомасы өткізу бойынша айналым мөлшеріне және жиынтық кіріс құрамына енгізіледі.

      5. Осы бапқа сәйкес салық салу объектілерін және (немесе) салық салуға байланысты объектілерді айқындау кезінде салық төлеушінің (салық агентінің) бастапқы құжаттармен расталмаған шығыстары корпоративтік табыс салығын есептеу үшін шегерімдерге және қосылған құн салығын есептеу үшін есепке жатқызуға жатпайды.

      6. Акцизделетін тауарлар бойынша салық салынатын база осы Кодекстің 466-бабының негізінде айқындалады.

      Бұл ретте өндірілген акцизделетін тауарлардың көлемі шикізаттың, энергия ресурстары мен қосалқы материалдардың шығыстары мен ысыраптарының салалық нормаларына сәйкес айқындалады.

      7. Салық төлеушіде (салық агентінде) бастапқы құнын растайтын құжаттары жоқ негізгі құралдардың, оның ішінде құрылысы аяқталмаған объектілердің, көлік құралдарының, жер учаскелерінің, материалдық емес активтердің, инвестициялық жылжымайтын мүліктің бар екендігі анықталған кезде, көрсетілген мүліктің нарықтық құны осы салық төлеушінің жиынтық кірісіне қосылады.

      Объектілердің нарықтық құны салық органдары тартатын, Қазақстан Республикасының заңнамасына сәйкес қызметін жүзеге асыратын бағалаушы есебінің негізінде айқындалады.

      8. Жалақы төлеуге арналған банктік шоттан ақша алу және (немесе) жеке тұлғалардың банктік шоттарына банктік шоттан ақша аудару фактілері анықталған кездегі ақша да жеке табыс салығын, әлеуметтік салықты салу объектісі болуы мүмкін. Бұл ретте салықтық міндеттеме салық төлеушіге (салық агентіне) немесе үшінші тұлғаларға тиісті ақша сомаларын аудару (беру) туралы салық төлеушінің (салық агентінің) өкімін екінші деңгейдегі банк немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйым орындаған кезде туындайды.

      9. Салық органдары жанама әдістер негізінде айқындаған салық салу объектілері және (немесе) салық салуға байланысты объектілер туралы мәліметтер салық төлеушінің (салық агентінің) салықтық есептілік нысандарында көрсетілген тиісті деректермен және салық органдарына ұсынылған өзге де есептермен салыстырылады.

      10. Егер салық төлеуші (салық агенті) салықтық есептілікте мәлімдеген салықтар мен бюджетке төленетін төлемдердің сомасы жанама әдістерді қолдану негізінде айқындалған салықтардың сомасынан асып түскен жағдайда, тексеру кезінде салық төлеуші (салық агенті) салықтық есептілікте көрсеткен салықтардың сомасы қабылданады.

      11. Егер салық төлеуші (салық агенті) салықтық есептілікте мәлімдеген кіріс сомасы басқа (қосымша) ақпарат көздерінен анықталған кіріс сомасынан асып түскен жағдайда, тексеру кезінде салықтық есептілікте көрсетілген кіріс сомасы қабылданады.

164-бап. Салық салу объектілерін жекелеген жағдайларда айқындау

      1. Егер жеке тұлғаның салық декларациясында көрсетілген кірістері жеке тұтынуға, оның ішінде мүлік сатып алуға жұмсаған шығыстарына сәйкес келмесе, салық органдары кіріс пен салықты өткен кезеңдердегі кірістерді ескере отырып, оның жұмсаған шығыстары негізінде айқындайды.

      2. Басқа да тұлғалар мен органдар көрсетілген кірісті алудың заңдылығына дау айтатын жағдайларда, кіріс салық салынуға жатады.

      3. Егер кіріс сот шешімі бойынша Қазақстан Республикасының заңдарында көзделген жағдайларда бюджетке алып қоюға жататын болса, онда көрсетілген кіріс одан төленген салық сомасы шегерілмей алып қойылады.

      4. Салық органдары жеке тұлғаның төлем көзінен жеке табыс салығын салуға жатпайтын дара кәсіпкер ретінде мемлекеттік тіркелмей кәсіпкерлік қызметті жүзеге асырудан, сондай-ақ осы Кодекстің 36-тарауында белгіленген мүліктік кіріске немесе өзге де кірістерге жатпайтын кірістер алу фактісін анықтаған кезде Қазақстан Республикасының азаматтық заңнамасына немесе Қазақстан Республикасының кәсіпкерлік саласындағы заңнамасына сәйкес дара кәсіпкер ретінде тіркелуге алып келетін кірістер шегінен асатын мөлшерде айқындалған осындай кіріс осы Кодекстің 320-бабының 1-тармағында белгіленген мөлшерлеме бойынша жеке табыс салығын салуға жатады.

19-тарау. БАҚЫЛАУ-КАССА МАШИНАЛАРЫН ҚОЛДАНУ

165-бап. Осы тарауда пайдаланылатын негізгі ұғымдар

      Осы тарауда мынадай негізгі ұғымдар пайдаланылады:

      1) ақшалай есеп айырысулар – қолма-қол ақша және (немесе) төлем карточкаларын және (немесе) мобильдік төлемдерді пайдалана отырып есеп айырысулар арқылы тауарды сатып алу, жұмыстарды орындау, қызметтерді көрсету үшін жүзеге асырылатын есеп айырысулар;

      2) бақылау-касса машиналарына техникалық қызмет көрсету орталығы (бұдан әрі – техникалық қызмет көрсету орталығы) – бақылау-касса машиналарына техникалық қызмет көрсету бойынша жарғыға (қызмет түріне) сәйкес қызметін жүзеге асыратын шаруашылық жүргізуші субъект;

      3) бақылау-касса машиналарының мемлекеттік тізілімі (бұдан әрі – мемлекеттік тізілім) – уәкілетті орган Қазақстан Республикасының аумағында пайдалануға рұқсат берген бақылау-касса машиналары модельдерінің тізбесі;

      4) бақылау-касса машинасы – тауарларды өткізу, жұмыстарды орындау, қызметтерді көрсету кезінде жүзеге асырылатын ақшалай есеп айырысулар туралы ақпаратты тіркеуді және көрсетуді қамтамасыз ететiн, деректерді беру функциясы жоқ фискалдық жады блогы бар электрондық құрылғы, деректерді тіркеу және (немесе) беру функциясы бар (жоқ) аппараттық-бағдарламалық кешен, деректерді тіркеу және (немесе) беру функциясы бар электрондық құрылғы;

      5) бақылау-касса машинасының тіркеу карточкасы – бақылау-касса машинасының салық органында тіркелу (есептен шығарылу) фактісін растайтын есепке алу құжаты;

      6) бақылау-касса машинасының чегі – сатушы (тауарды, жұмысты, көрсетілетін қызметтi берушi) мен сатып алушы (клиент) арасындағы ақшалай есеп айырысудың жүзеге асырылу фактісін растайтын, қағаз түрінде не электрондық түрде берілген бақылау-касса машинасының бастапқы есепке алу құжаты;

      7) көрсетілетін қызметтерге ақы төлеу терминалы – көрсетілген қызметтер үшін қолма-қол ақша қабылдауға не төлем карточкаларын пайдалана отырып есеп айырысуларға арналған электрондық-механикалық құрылғы;

      8) қолма-қол ақшаны есепке алу кітабы – қолма-қол ақшаның, тауар чектерінің, бақылау-касса машинасының фискалдық жады немесе фискалдық деректерді жинақтауышы көрсеткіштерінің ауысым сайынғы айналымын есепке алу журналы;

      9) салық органының пломбасы – фискалдық жады блогы бар бақылау-касса машинасының корпусын санкциясыз ашудан қорғау құралы;

      10) сауда автоматы – автоматты режимде қолма-қол ақша немесе төлем карточкаларын пайдалана отырып есеп айырысулар арқылы тауарларды өткізуді жүзеге асыратын электрондық-механикалық құрылғы;

      11) тауар чегі – бақылау-касса машинасының техникалық ақауы болған немесе электр энергиясы болмаған жағдайларда пайдаланылатын ақшалай есеп айырысудың жүзеге асырылу фактісін растайтын бастапқы есепке алу құжаты;

      12) тауар чектерінің кітабы – кітапқа біріктірілген тауар чектерінің жиынтығы;

      13) фискалдық белгі – бақылау-касса машинасының фискалдық режимде жұмыс істейтінін растау ретінде бақылау-касса машинасының чектерінде көрсетілетін айрықша символ;

      14) фискалдық деректер – фискалдық жады блогы бар бақылау-касса машинасының фискалдық жадында не деректерді тіркеу және (немесе) беру функциясы бар бақылау-касса машинасының фискалдық деректерді жинақтауышында тіркелетін және салық органдарына берілген, фискалдық белгісі бар ақшалай есеп айырысулар туралы ақпарат;

      15) фискалдық деректерді жинақтауыш – деректерді тіркеу және беру функциясы бар бақылау-касса машинасында жүргізілген ақшалай есеп айырысулар туралы ақпараттың түзетілмей тіркелуін және энергияға тәуелсіз ұзақ уақыт сақталуын қамтамасыз ететін бағдарламалық-аппараттық құралдар кешені;

      16) фискалдық деректер операторы – ортақ пайдаланылатын телекоммуникация желілері бойынша салық органдарына ақшалай есеп айырысулар туралы мәліметтерді жедел режимде беруді қамтамасыз ететін, ақпараттандыру саласындағы уәкілетті органмен келісу бойынша уәкілетті орган айқындаған заңды тұлға;

      17) фискалдық есеп – белгілі бір кезеңдегі фискалдық деректер көрсеткіштері туралы есеп;

      18) фискалдық жады – деректерді беру функциясы жоқ бақылау-касса машинасында жүргізілген ақшалай есеп айырысулар туралы қорытынды ақпараттың ауысым сайын түзетілмей тіркелуін және энергияға тәуелсіз ұзақ уақыт сақталуын қамтамасыз ететін бағдарламалық-аппараттық құралдар кешені;

      19) фискалдық режим – ақшалай есеп айырысулар туралы мәліметтерді фискалдық деректер операторы арқылы салық органдарына бір мезгілде бере отырып, ақпараттың фискалдық жадында не фискалдық деректерді жинақтауышта түзетілмей тіркелуін және энергияға тәуелсіз ұзақ уақыт сақталуын қамтамасыз ететін бақылау-касса машинасының жұмыс істеу режимі.

      Ескерту. 165-бапқа өзгеріс енгізілді – ҚР 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

166-бап. Жалпы ережелер

      1. Егер осы бапта өзгеше белгіленбесе, Қазақстан Республикасының аумағында ақшалай есеп айырысулар модельдері мемлекеттік тізілімге енгізілген, деректерді тіркеу және (немесе) беру функциясы бар бақылау-касса машиналары мiндеттi түрде қолданыла отырып жүргiзiледi.

      2. Осы баптың 1-тармағының ережесi:

      1) жеке тұлғалардың;

      2) жеке сот орындаушыларының, адвокаттар мен медиаторлардың;

      3) уәкілетті органмен келісу бойынша көлік саласындағы мемлекеттік саясатты іске асыруды жүзеге асыратын уәкілетті мемлекеттік орган бекіткен нысан бойынша билеттерді бере отырып, қалалық қоғамдық көлікте тасымалдау бойынша халыққа қызмет көрсету бөлігінде;

      4) Қазақстан Республикасы Ұлттық Банкінің;

      5) қызметі ортақ пайдаланылатын телекоммуникация желiлерi жоқ жерлердегі салық төлеушілердің;

      6) екінші деңгейдегі банктердің;

      7) діни бірлестіктердің;

      8) ортақ пайдаланылатын телекоммуникациялар желiсi жоқ жерлерде жүзеге асырылатын ақшалай есеп айырысуларды қоспағанда, Ұлттық пошта операторының ақшалай есеп айырысуларына;

      9) арнаулы мобильді қосымша арқылы жүргізілетін ақшалай есеп айырысуларға қолданылмайды.

      Осы тармақтың бірінші бөлігінің 5) тармақшасында көрсетілген тұлғалар ақшалай есеп айырысуларды жүзеге асыру кезінде модельдері мемлекеттік тізілімге енгізілген, деректер беру функциясы жоқ бақылау-касса машиналарын қолданады.

      Аумағында ортақ пайдаланылатын телекоммуникация желілері жоқ Қазақстан Республикасының әкімшілік-аумақтық бірліктері туралы ақпарат уәкілетті органның интернет-ресурсына орналастырылады.

      3. Салық төлеушілер қолданатын бақылау-касса машиналарын салық органдарында есепке алу:

      1) бақылау-касса машинасын есепке қоюды;

      2) тіркеу деректеріне өзгерістер енгізуді;

      3) бақылау-касса машинасын есептен шығаруды қамтиды.

      4. Сауда операциялары немесе қолма-қол ақша арқылы қызметтер көрсету кезінде ақшалай есеп айырысуларды жүзеге асыратын сауда автоматтары мен көрсетілетін қызметтерге ақы төлеу терминалдары деректерді тіркеу және (немесе) беру функциясы бар бақылау-касса машиналарымен жарақтандыруға жатады.

      5. Бақылау-касса машиналарын қолдану кезінде мынадай талаптар қойылады:

      1) ақшалай есеп айырысулармен байланысты қызмет басталғанға дейін бақылау-касса машинасын салық органында есепке қою жүзеге асырылады;

      2) тауар, жұмыс, көрсетiлетiн қызмет үшін төленген сомаға бақылау-касса машинасының чегін немесе тауар чегін беру жүзеге асырылады;

      3) бақылау-касса машиналарына салық органдары лауазымды адамдарының қол жеткізуі қамтамасыз етіледі.

      6. Бақылау-касса машинасының чегі мынадай ақпаратты:

      1) салық төлеушінің атауын;

      2) салық төлеушінің сәйкестендіру нөмірін;

      3) бақылау-касса машинасының зауыттық нөмірін;

      4) бақылау-касса машинасының салық органындағы тіркеу нөмірін;

      5) чектің реттік нөмірін;

      6) тауарларды сатып алу, жұмыстарды орындау, қызметтерді көрсету жасалған күн мен уақытты;

      7) тауардың, жұмыстың, көрсетілетін қызметтің бір бірлігі үшін бағасын;

      8) фискалдық белгіні;

      9) деректерді тіркеу және (немесе) беру функциясы бар бақылау-касса машиналарының бақылау чегінің төлнұсқалығын тексеру үшін фискалдық деректер операторының атауын және фискалдық деректер операторы интернет-ресурсының деректемелерін;

      10) тауардың, жұмыстың, көрсетілетін қызметтің атауын;

      11) сатып алынатын тауардың, жұмыстардың, көрсетілетін қызметтердің санын, олардың өлшем бірлігін;

      12) тауарды, жұмысты, көрсетілетін қызметті сатудың жалпы сомасын;

      13) егер салық төлеуші қосылған құн салығын төлеуші болып табылса – тауарларды, жұмыстарды, көрсетілген қызметтерді өткізу бойынша, қосылған құн салығы салынатын айналымдар жөніндегі мөлшерлемені көрсете отырып, қосылған құн салығының сомасын;

      14) бақылау-касса машинасы пайдаланылатын жердің мекенжайын;

      15) бақылау-касса машинасының чегі туралы ақпаратты кодталған түрде қамтитын штрих кодты қамтуға тиіс.

      Осы тармақтың бірінші бөлігінің 9) және 15) тармақшаларының ережелері деректер беру функциясы жоқ бақылау-касса машиналарының чектеріне қолданылмайды.

      Екінші деңгейдегі банктер, Қазақстан Республикасы бейрезидент-банктерінің филиалдары мен банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдар қолданатын аппараттық-бағдарламалық кешендердің бақылау чегінің нысаны мен мазмұнын уәкілетті органмен келісу бойынша Қазақстан Республикасының Ұлттық Банкі белгілейді.

      Валюта айырбастау, металл сынықтарын, шыны ыдысты қабылдау пунктерінде, ломбардтарда қолданылатын бақылау-касса машиналарының чегі сату сомасы және сатып алу сомасы туралы ақпаратты қосымша қамтуға тиіс.

      7. Бақылау-касса машинасының чегі бақылау-касса машинасын дайындаушы зауыттың техникалық құжаттамасында көзделген, оның ішінде қосылған құн салығының сомасы туралы деректерді қосымша қамтуы мүмкін.

      Деректерді тіркеу және (немесе) беру функциясы бар бақылау-касса машинасының чегі тауарларды, жұмыстарды, көрсетілетін қызметтерді сатып алушының (клиенттің), алушының талап етуі бойынша сатып алушының (клиенттің), алушының сәйкестендіру нөмірін де қамтуға тиіс.

      8. Бақылау-касса машиналарын қолдану тәртібін уәкілетті орган айқындайды.

      Ескерту. 166-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 03.07.2019 № 262-VI (16.12.2020 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 24.06.2021 № 53-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңдарымен.

167-бап. Бақылау-касса машиналарын салық органында есепке қою

      1. Модельдерi мемлекеттік тiзiлiмге енгiзiлген, техникалық ақауы жоқ бақылау-касса машиналары пайдаланылатын жерi бойынша салық органдарына есепке қоюға жатады.

      2. Бақылау-касса машиналарын салық органында есепке қою мынадай негіздердің бірі:

      1) деректерді тіркеу және (немесе) беру функциясы бар бақылау-касса машиналары бойынша – фискалдық деректер операторының мәліметтері;

      2) деректерді беру функциясы жоқ бақылау-касса машиналары бойынша – бақылау-касса машинасын салық органында есепке қою туралы салықтық өтініш бойынша жүзеге асырылады.

      Бұл ретте деректерді тіркеу және (немесе) беру функциясы бар бақылау-касса машиналары туралы мәліметтерді фискалдық деректер операторы салық органдарына уәкілетті орган айқындаған тәртіппен береді.

      3. Аппараттық-бағдарламалық кешендерді қоспағанда, деректерді беру функциясы жоқ бақылау-касса машинасын салық органына есепке қою үшін:

      1) бақылау-касса машинасын салық органында есепке қою туралы салықтық өтініш;

      2) фискалдық режимді орнатпастан іске қосу мүмкін болатын, салық төлеуші туралы мәліметтер қамтылатын бақылау-касса машинасы;

      3) нөмірленген, тігілген, салық төлеушінің қолымен және (немесе) мөрімен куәландырылған қолма-қол ақшаны есепке алу кітабы мен тауар чектерінің кітабы ұсынылады.

      4. Деректерді беру функциясы жоқ аппараттық-бағдарламалық кешен болып табылатын бақылау-касса машинасын есепке қою кезінде салық органына мынадай құжаттар:

      1) бақылау-касса машинасын салық органында есепке қою туралы салықтық өтініш;

      2) аппараттық-бағдарламалық кешеннің функционалдық мүмкіндіктері мен сипаттамаларының қысқаша сипаты;

      3) салық органында есепке қою үшін өтініш жасалған аппараттық-бағдарламалық кешен моделінің "Салық инспекторының жұмыс орны" модулін пайдалану жөніндегі нұсқаулық ұсынылады.

      5. Салық органы бақылау-касса машиналарын есепке қою кезінде осы баптың 2-тармағында көзделген негіздердің бірі туындаған күннен бастап үш жұмыс күнi iшiнде бақылау-касса машинасының тіркеу нөмірін беруді және тіркеуші органның лауазымды адамының электрондық цифрлық қолтаңбасымен куәландырылған электрондық құжат нысанында бақылау-касса машинасының тіркеу карточкасын қалыптастыруды жүргізеді.

      6. Бақылау-касса машинасының тіркеу карточкасының, тауар чегінің, қолма-қол ақшаны есепке алу кітабы мен тауар чектерi кiтабының нысандарын уәкілетті орган белгілейді.

168-бап. Бақылау-касса машинасының тiркеу деректерiне өзгерістер енгізу

      1. Бақылау-касса машинасының тiркеу карточкасында көрсетiлген мәлiметтерді өзгерту мынадай негіздердің бірі:

      1) деректерді тіркеу және (немесе) беру функциясы бар бақылау-касса машиналары бойынша – фискалдық деректер операторының мәліметтері;

      2) деректерді беру функциясы жоқ бақылау-касса машиналары бойынша – бақылау-касса машинасын салық органында есепке қою туралы салықтық өтініш бойынша жүзеге асырылады.

      2. Бақылау-касса машинасының тiркеу карточкасында көрсетiлген мәлiметтерді өзгертуді салық төлеушi өзгерістер туындаған кезден бастап бес жұмыс күні ішінде жүзеге асырады.

      3. Осы баптың 1-тармағының 2) тармақшасында көрсетілген салықтық өтініш салық органына келу тәртібімен қағаз жеткізгіште ұсынуға жатады.

      4. Бақылау-касса машинасының есепке қойылған жерi бойынша салық органы бақылау-касса машинасының тіркеу карточкасын ауыстыруды:

      1) бақылау-касса машинасының тіркеу карточкасы жоғалған (бүлінген) жағдайда – бақылау-касса машинасын салық органында есепке қою туралы салықтық өтінішті алған күннен бастап бір жұмыс күні ішінде;

      2) бақылау-касса машинасының тіркеу карточкасында көрсетілген мәліметтер өзгерген жағдайда – фискалдық деректер операторының мәліметтері не осы баптың 1-тармағының 2) тармақшасында көзделген салықтық өтінішті алған күннен бастап бір жұмыс күні ішінде жүргізеді.

      Ескерту. 168-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

169-бап. Бақылау-касса машинасын салық органынан есептен шығару

      1. Бақылау-касса машинасын есептен шығару мынадай жағдайларда:

      1) сауда операциялары, жұмыстарды орындау, қызметтерді көрсету кезінде жүзеге асырылатын ақшалай есеп айырысулармен байланысты қызметті жүзеге асыру тоқтатылған;

      2) алып тасталды – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен;

      3) бақылау-касса машинасын техникалық ақауы болуына байланысты одан әрі қолдану мүмкін болмаған;

      4) бақылау-касса машинасы мемлекеттік тізілімнен алып тасталған;

      5) бақылау-касса машинасының техникалық ақауы жоқ моделі бақылау-касса машинасының жаңа моделіне ауыстырылған;

      6) ішкі істер органдарына берілген ұрланғаны туралы өтініштің көшірмесі және (немесе) Қазақстан Республикасының бүкіл аумағында таралатын мерзімді баспасөз басылымдарында жарияланған жоғалғаны туралы хабарландырудың көшірмесі болған кезде бақылау-касса машинасы ұрланған, жоғалған;

      7) Қазақстан Республикасының салық заңнамасына қайшы келмейтін өзге де жағдайларда жүргізіледі.

      Осы тармақтың бірінші бөлігі 2) тармақшасының ережелері деректерді тіркеу және (немесе) беру функциясы бар бақылау-касса машиналарына қолданылмайды.

      2. Салық органында бақылау-касса машинасын есептен шығару:

      1) деректерді тіркеу және (немесе) беру функциясы бар бақылау-касса машиналары бойынша – фискалдық деректер операторының мәліметтері;

      2) деректерді беру функциясы жоқ бақылау-касса машиналары бойынша – бақылау-касса машинасын есептен шығару туралы салықтық өтініш негізінде жүзеге асырылады.

      3. Аппараттық-бағдарламалық кешенді қоспағанда, деректерді беру функциясы жоқ бақылау-касса машинасын есептен шығару үшін оны пайдалану жері бойынша салық органына:

      1) бақылау-касса машинасын есептен шығару туралы салықтық өтініш;

      2) салық органының пломбасы орнатылған фискалдық жады блогы бар бақылау-касса машинасы;

      3) нөмірленген, тігілген, лауазымды адамның қолымен және салық органының мөрімен куәландырылған қолма-қол ақшаны есепке алу кітабы мен тауар чектері кітабы;

      4) бақылау-касса машинасының тіркеу карточкасы ұсынылады.

      4. Аппараттық-бағдарламалық кешен болып табылатын, деректерді беру функциясы жоқ бақылау-касса машинасын есептен шығару үшін салық төлеуші салық органына бақылау-касса машинасын есептен шығару туралы салықтық өтінішті ұсынады және "Салық инспекторының жұмыс орны" модуліне қол жеткізуді қамтамасыз етеді.

      5. Салық органы бақылау-касса машинасын есептен шығаруды:

      1) фискалдық деректер операторының мәліметтерін;

      2) бақылау-касса машинасын салық органында есептен шығару туралы салықтық өтінішті алған күннен бастап бір жұмыс күні ішінде жүргізеді.

      Ескерту. 169-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

170-бап. Мемлекеттік тізілім

      1. Уәкілетті орган бақылау-касса машиналарының модельдерін мемлекеттік тізілімге (тізілімнен) енгізу (алып тастау) арқылы мемлекеттік тізілімді жүргізеді.

      2. Бақылау-касса машиналарының модельдерін мемлекеттік тізілімге (тізілімнен) енгізу (алып тастау) тәртібін уәкілетті орган айқындайды.

171-бап. Тауарларды, жұмыстарды, көрсетілетін қызметтерді өткізу кезінде жүзеге асырылатын ақшалай есеп айырысулар туралы мәліметтерді қабылдау, сақтау және салық органдарына беру тәртібі

      Деректерді тіркеу және (немесе) беру функциясы бар бақылау-касса машиналарынан тауарларды өткізу, жұмыстарды орындау, қызметтерді көрсету кезінде жүзеге асырылатын ақшалай есеп айырысулар туралы мәліметтерді қабылдауды, сақтауды, сондай-ақ оларды салық органдарына беруді фискалдық деректер операторы уәкілетті орган айқындаған тәртіппен жүргізеді.

      Бұл ретте уәкілетті орган фискалдық деректер операторын тізбеге (тізбеден) қосу (алып тастау) арқылы фискальдық деректер операторларының тізбесін жүргізеді.

      Фискалдық деректер операторын тiзбеге (тізбеден) қосу (алып тастау) тәртібін, сондай-ақ фискальдық деректердің әлеуеттi операторына қойылатын бiлiктiлiк талаптарын уәкiлеттi орган ақпараттандыру саласындағы уәкiлеттi органмен келiсу бойынша айқындайды.

      Ескерту. 171-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI Заңымен (01.01.2019 бастап қолданысқа енгізіледі).

20-тарау. САЛЫҚТЫҚ БАҚЫЛАУДЫҢ ӨЗГЕ ДЕ НЫСАНДАРЫ

172-бап. Қазақстан Республикасында өндірілген немесе Қазақстан Республикасына импортталған акцизделетін тауарларды бақылау

      1. Акцизделетін тауарларды бақылауды салық органдары өндірушілердің, акцизделетін тауарлар айналымын жүзеге асыратын тұлғалардың, борышкердің мүлкін (активтерін) өткізу кезінде банкроттықты және оңалтуды басқарушылардың осы бапта айқындалған, акцизделетін тауарлардың жекелеген түрлерін таңбалау, акцизделетін тауарлардың Қазақстан Республикасының аумағында орын ауыстыру тәртібін сақтауы бөлігінде, сондай-ақ акциздік бекеттерді орнату арқылы жүзеге асырады.

      2. Толысылған шарапты және сыра қайнату өнімін қоспағанда, алкоголь өнімі – есепке алу-бақылау маркаларымен, темекі бұйымдары сәйкестендіру құралдарымен таңбалануға жатады.

      3. Таңбалауды акцизделетін тауарларды өндірушілер мен импорттаушылар, борышкердің мүлкін (активтерін) өткізу кезінде банкроттықты және оңалтуды басқарушылар жүзеге асырады.

      4. Мынадай алкоголь өнімі – есепке алу-бақылау маркаларымен және темекі бұйымдары сәйкестендіру құралдарымен мiндеттi таңбалануға жатпайды:

      1) Қазақстан Республикасының шегінен тыс жерге экспортталатын;

      2) бажсыз сауда дүкендерінің иелері Қазақстан Республикасының аумағына әкелетін, бажсыз сауданың кедендік рәсімімен орналастыруға арналған;

      3) Еуразиялық экономикалық одақтың кедендік аумағына уақытша әкелудің (рұқсат берудің) және уақытша әкетудің кедендік рәсімдерінде әкелінетін, оның ішінде санаулы даналарда жарнама жасау және (немесе) демонстрациялау мақсатында Еуразиялық экономикалық одаққа мүше мемлекеттердің аумағынан Қазақстан Республикасының аумағына уақытша әкелінетін;

      4) кедендік транзиттің кедендік рәсімінде Еуразиялық экономикалық одақтың кедендік аумағы арқылы өткізілетін, оның ішінде Еуразиялық экономикалық одаққа мүше мемлекеттерден Қазақстан Республикасының аумағы арқылы транзитпен өткізілетін;

      5) Қазақстан Республикасының аумағына жиырма бір жасқа толған жеке тұлға – үш литрден аспайтын шекте әкелетін (жөнелтетін) алкоголь өнiмi, сондай-ақ он сегiз жасқа толған жеке тұлға екі жүз сигареттен немесе елу сигарадан (сигарилладан) немесе темекiнiң екі жүз елу грамынан аспайтын шекте не көрсетілген бұйымдарды жалпы салмағы екі жүз елу грамнан аспайтын ассортиментте әкелетiн (жөнелтетін) темекi мен темекi бұйымдары.

      5. Осы баптың 4-тармағында көзделген жағдайлардан басқа, сәйкестендіру құралдарымен және (немесе) есепке алу-бақылау маркаларымен таңбалануға жататын акцизделетін тауарлардың сәйкестендіру құралдарынсыз және (немесе) есепке алу-бақылау маркаларынсыз, сондай-ақ белгіленбеген үлгідегі және (немесе) сәйкестендіруге келмейтін сәйкестендіру құралдары және (немесе) есепке алу-бақылау маркалары бар акцизделетін өнімді сақтау, өткізу және (немесе) тасу түріндегі айналымына тыйым салынады.

      6. Осы баптың 2-тармағында көрсетілген акцизделетін тауарларды жаңа үлгідегі есепке алу-бақылау маркаларымен қайта таңбалау уәкілетті орган айқындайтын мерзімдерде жүзеге асырылады.

      7. Алкоголь өнімін өндіруді және (немесе) Қазақстан Республикасына импорттауды жүзеге асыратын тұлға алкоголь өнімін өндіру және (немесе) Қазақстан Республикасына импорттау кезінде есепке алу-бақылау маркаларын нысаналы пайдалану туралы міндеттемені ұсынады.

      8. Өндірушінің және (немесе) импорттаушының алкоголь өнімін өндіру және (немесе) Қазақстан Республикасына импорттау кезінде есепке алу-бақылау маркаларын нысаналы пайдалану туралы міндеттемесі облыстар, республикалық маңызы бар қалалар және астана бойынша уәкілетті органның аумақтық бөлімшесіне есепке алу-бақылау маркалары алынғанға дейін ұсынылады.

      9. Өндіруші және (немесе) импорттаушы алкоголь өнімін өндіру және (немесе) Қазақстан Республикасына импорттау кезінде есепке алу-бақылау маркаларын нысаналы пайдалану туралы міндеттемені ұсынбаған жағдайда есепке алу-бақылау маркалары берілмейді.

      10. Өндірушінің және (немесе) импорттаушының алкоголь өнімін өндіру және (немесе) Қазақстан Республикасына импорттау кезінде есепке алу-бақылау маркаларын нысаналы пайдалану туралы міндеттемесі облыстар, республикалық маңызы бар қалалар және астана бойынша уәкілетті органның аумақтық бөлімшесінің ақшаны уақытша орналастыру шотына ақша салу арқылы, сондай-ақ мынадай тәсілдердің кез келгені:

      1) банк кепілдігі;

      2) кепілгерлік;

      3) мүлік кепілі арқылы қамтамасыз етіледі.

      11. Ақшаны уақытша орналастыру шотын облыстар, республикалық маңызы бар қалалар және астана бойынша уәкілетті органның аумақтық бөлімшелеріне бюджетті атқару жөніндегі орталық уәкілетті орган ашады.

      12. Облыстар, республикалық маңызы бар қалалар және астана бойынша уәкілетті органның ақшаны уақытша орналастыру шоты алкоголь өнімін өндіруді және (немесе) Қазақстан Республикасына импорттауды жүзеге асыратын тұлғаның ақша салуына арналған.

      Ақшаны уақытша орналастыру шотына ақша салу Қазақстан Республикасының ұлттық валютасымен жүргізіледі.

      13. Өндіруші және (немесе) импорттаушы ақшамен қамтамасыз етілген, алкоголь өнімін өндіру және (немесе) Қазақстан Республикасына импорттау кезінде есепке алу-бақылау маркаларын нысаналы пайдалану туралы міндеттемені орындамаған кезде облыстар, республикалық маңызы бар қалалар және астана бойынша уәкілетті органның аумақтық бөлімшесі бес жұмыс күні өткен соң ақшаны уақытша орналастыру шотынан ақшаны бюджет кірісіне аударады.

      14. Облыстар, республикалық маңызы бар қалалар және астана бойынша уәкілетті органның ақшаны уақытша орналастыру шотына салынған ақшаны қайтару (есепке жатқызу) өндірушінің және (немесе) импорттаушының алкоголь өнімін өндіру және (немесе) Қазақстан Республикасына импорттау кезінде есепке алу-бақылау маркаларын нысаналы пайдалану туралы міндеттемесін орындағаны туралы есеп ұсынылғаннан кейін он жұмыс күні ішінде жүзеге асырылады.

      15. Осы бапқа сәйкес:

      1) толысылған шарапты және сыра қайнату өнімін қоспағанда, алкоголь өнiмiн – есепке алу-бақылау маркаларымен таңбалау (қайта таңбалау) қағидаларын, сондай-ақ есепке алу-бақылау маркаларының нысандарын, мазмұнын және қорғау элементтерiн уәкілетті орган бекiтедi;

      2) есепке алу-бақылау маркаларын алу, есепке алу, сақтау, беру және өндірушінің және (немесе) импорттаушының алкоголь өнiмiн өндіру және (немесе) Қазақстан Республикасына импорттау кезiнде есепке алу-бақылау маркаларын нысаналы пайдалану туралы мiндеттемесiн, есебiн ұсыну қағидаларын, сондай-ақ осындай мiндеттеменi есепке алу тәртiбi мен қамтамасыз ету мөлшерiн уәкілетті орган бекiтедi;

      3) акциздік бекеттің қызметін ұйымдастыру тәртібін уәкілетті орган айқындайды;

      4) тауарларға ілеспе жүкқұжаттарды ресімдеу жөніндегі міндет қолданылатын акцизделетін тауарлардың жекелеген түрлерінің тізбесі, сондай-ақ оларды ресімдеу тәртібі мен олардың құжат айналымы осы Кодекстің 176-бабына сәйкес белгіленеді.

      16. Салық органдары этил спирті мен алкоголь өнімін (сыра қайнату өнімінен басқа), бензинді (авиациялық бензинді қоспағанда), дизель отыны мен темекі бұйымдарын өндіруді жүзеге асыратын салық төлеушінің аумағында акциздік бекеттер орнатады.

      17. Акциздік бекеттің тұрған жерін және жұмыскерлерінің құрамын, оның жұмыс регламентін салық органы айқындайды.

      Акциздік бекет жұмыскерлерінің құрамы салық органының лауазымды адамдарының арасынан қалыптастырылады.

      18. Салық органының акциздік бекеттегі лауазымды адамы:

      1) салық төлеушінің Қазақстан Республикасының акцизделетін тауарлардың өндірісі мен айналымын реттейтін заңнамасының талаптарын сақтауын;

      2) акцизделетін тауарлардың тек қана өлшеуіш аппараттары арқылы бөлінуін және (немесе) босатылуын немесе есепке алу аспаптары арқылы өткізілуін (құйылуын), сондай-ақ осындай есепке алу аспаптарының пломбаланған түрде пайдаланылуын;

      3) салық төлеушінің акцизделетін тауарлардың жекелеген түрлерін таңбалау тәртібін сақтауын;

      4) дайын өнімнің, есепке алу-бақылау маркаларының немесе сәйкестендіру құралдарының қозғалысын бақылауды жүзеге асырады.

      19. Салық органының акциздік бекеттегі лауазымды адамы:

      1) Қазақстан Республикасы заңнамасының талаптарын сақтай отырып, салық төлеушінің акцизделетін тауарларды өндіру, сақтау және өткізу үшін пайдаланатын әкімшілік, өндірістік, қойма, сауда, қосалқы үй-жайларын зерттеп-қарауға;

      2) акцизделетін тауарларды өткізу кезінде қатысуға;

      3) салық төлеушінің аумағынан (аумағына) шығып бара жатқан (кіріп келе жатқан) жүк көлік құралдарын қарап-тексеруге құқылы.

      20. Салық органының акциздік бекеттегі лауазымды адамының акциздік бекеттің қызметін ұйымдастыру тәртібінде көзделген өзге де құқықтары бар.

      Ескерту. 172-бап жаңа редакцияда – ҚР 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі); өзгеріс енгізілді – ҚР 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

173-бап. Трансферттік баға белгілеу кезіндегі бақылау

      Салық органдары мәмілелер бойынша трансферттік баға белгілеу кезіндегі бақылауды Қазақстан Республикасының трансферттік баға белгілеу туралы заңнамасында көзделген тәртіппен және жағдайларда жүзеге асырады.

174-бап. Мемлекет меншігіне айналдырылған (түскен) мүлікті есепке алу, сақтау, бағалау, одан әрі пайдалану және өткізу тәртібінің сақталуын бақылау

      1. Салық органы мемлекет меншігіне айналдырылған (түскен) мүлікті есепке алу, сақтау, бағалау, одан әрі пайдалану және өткізу тәртібінің сақталуын, ол өткізілген жағдайда ақшаның бюджетке толық және уақтылы түсуін, сондай-ақ мемлекет меншігіне айналдырылған (түскен) мүлікті Қазақстан Республикасының Үкіметі белгілеген тәртіппен және мерзімдерде беру тәртібінің сақталуын бақылауды жүзеге асырады.

      2. Мемлекет меншігіне айналдырылған (түскен) мүлікті есепке алу, сақтау, бағалау, одан әрі пайдалану және өткізу тәртібін Қазақстан Республикасының Үкіметі айқындайды.

175-бап. Уәкілетті мемлекеттік органдардың, жергілікті атқарушы органдардың және "Азаматтарға арналған үкімет" мемлекеттік корпорациясының қызметін бақылау

      Ескерту. 175-баптың тақырыбы жаңа редакцияда – ҚР 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен.

      1. Салық органдары осы бапта айқындалған тәртіппен уәкілетті мемлекеттік органдардың, жергілікті атқарушы органдардың және "Азаматтарға арналған үкімет" мемлекеттік корпорациясының қызметiн бақылауды жүзеге асырады.

      Уәкiлеттi мемлекеттік органдардың және "Азаматтарға арналған үкімет" мемлекеттік корпорациясының қызметiн бақылау бюджетке төленетiн төлемдердiң дұрыс есептелуi, толық алынуы және уақтылы аударылуы, сондай-ақ салық органдарына мәліметтердің анық және уақтылы ұсынылуы мәселелерi бойынша жүзеге асырылады.

      Жергілікті атқарушы органдардың қызметiн бақылау бюджетке төленетiн төлемдердiң дұрыс есептелуi, толық алынуы және уақтылы аударылуы, салық органдарына мүлік, көлік құралдары салығы, жер салығы және төлемдер бойынша мәліметтердің анық және уақтылы ұсынылуы мәселелерi бойынша жүзеге асырылады.

      Уәкілетті орган белгiлеген нысан бойынша салық органдарының бақылауды тағайындау туралы шешiмi (бұдан әрі – шешім) уәкiлеттi мемлекеттік органдардың, жергілікті атқарушы органдардың және "Азаматтарға арналған үкімет" мемлекеттік корпорациясының (бұдан әрі осы баптың мақсаттарында – уәкілетті мемлекеттік органдар) қызметіне бақылауды жүзеге асыру үшiн негiз болып табылады, онда мынадай деректемелер:

      1) шешiмнiң салық органдарында тiркелген күнi мен нөмiрi;

      2) уәкiлеттi мемлекеттік органның атауы және сәйкестендiру нөмiрi;

      3) бақылауды тағайындау негiздемесi;

      4) салық органдарының бақылауды жүзеге асыратын лауазымды адамдарының, сондай-ақ басқа да мемлекеттік органдарының осы бапқа сәйкес бақылауды жүзеге асыруға тартылатын мамандарының лауазымы, тегi, аты, әкесiнiң аты (егер ол жеке басын куәландыратын құжатта көрсетілген болса);

      5) бақылауды жүзеге асыру мерзiмi;

      6) бақылау кезеңі;

      7) бақылауды жүзеге асыру мәселелері;

      8) уәкiлеттi мемлекеттік органның шешiммен танысқаны және оны алғаны туралы белгiсi қамтылады.

      Шешім бақылауды жүзеге асыру басталғанға дейін құқықтық статистика және арнайы есепке алу саласындағы статистикалық қызметті өз құзыреті шегінде жүзеге асыратын мемлекеттік органда мемлекеттік тіркелуге жатады.

      2. Салық органдарының шешiмде көрсетiлген лауазымды адамдары, осы бапқа сәйкес бақылау жүргiзуге тартылатын өзге де адамдар және уәкiлеттi мемлекеттік органдар бақылауға қатысушылар болып табылады.

      Уәкiлеттi мемлекеттік органдар бақылауды жүзеге асыру кезінде салық органдарының бақылауды жүзеге асыру үшiн қажеттi құжаттар мен мәлiметтердi алуына, салық органдарының лауазымды адамдарын салық салу объектілерін зерттеп-қарауға жіберуге жәрдем көрсетеді.

      Бұл ретте уәкiлеттi мемлекеттік органдарды бақылау салықтар мен бюджетке төленетін төлемдердiң бір түрi бойынша да, бірнеше түрi бойынша да бір мезгiлде жүргiзiлуi мүмкiн.

      Құжаттар мен мәліметтер алуға, сондай-ақ салық салу объектілерін зерттеп-қарауға кедергi келтірілген кезде салық органдарының лауазымды адамдарын бақылауды жүзеге асыру үшін жібермеу туралы акт жасалады.

      Салық органдарының лауазымды адамдарын бақылауды жүргізу үшін жібермеу туралы актiге – бақылауды жүзеге асыратын салық органының және уәкілетті мемлекеттік органның лауазымды адамдары қол қояды. Көрсетiлген актiге қол қоюдан бас тартқан кезде уәкілетті мемлекеттік орган бас тарту себебiне жазбаша түсiнiктеме беруге мiндеттi.

      Уәкілетті мемлекеттік орган шешімнің данасын (көшірмесін) алған күн немесе уәкілетті мемлекеттік органның шешім данасына қол қоюдан бас тартуы туралы акт жасалған күн бақылау жүргiзудiң басталуы болып есептеледi.

      Уәкілетті мемлекеттік орган шешімінің данасына қол қоюдан бас тартқан жағдайда, салық органының бақылау жүргiзетiн жұмыскерi куәгерлердi (кемінде екеу) тарта отырып, қол қоюдан бас тарту туралы акт жасайды. Бұл ретте қол қоюдан бас тарту туралы актiде:

      1) жасалған орны мен күнi;

      2) салық органының акт жасаған лауазымды адамының тегi, аты және әкесiнiң аты (егер ол жеке басын куәландыратын құжатта көрсетілген болса);

      3) тартылған куәгерлердiң тегi, аты және әкесiнiң аты (егер ол жеке басын куәландыратын құжатта көрсетілген болса), жеке куәлiгiнiң нөмiрi, тұрғылықты жерiнiң мекенжайы;

      4) шешімнің нөмiрi, күнi, уәкілетті мемлекеттік органның атауы, оның сәйкестендiру нөмiрi;

      5) шешім данасына қол қоюдан бас тартудың мән-жайлары көрсетiледi.

      Уәкілетті мемлекеттік органның шешімді алудан бас тартуы салықтық бақылаудың күшін жоюға негіз болып табылмайды.

      3. Бақылауды жүргiзу мерзiмi уәкiлеттi мемлекеттік органға бақылауды тағайындау туралы шешiм табыс етілген күннен бастап отыз жұмыс күнiнен аспауға тиiс. Бақылауды тағайындаған салық органы көрсетiлген мерзiмдi елу жұмыс күнiне дейiн ұзартуы мүмкiн.

      Уәкілетті мемлекеттік органдардың қызметін бақылау жылына бір реттен жиі жүзеге асырылмайды.

      4. Бақылау жүргiзу мерзiмiнiң өтуі уәкiлеттi мемлекеттік органға салық органының құжаттарды ұсыну туралы талаптарын табыс ету күнi мен уәкiлеттi мемлекеттік органның бақылауды жүргiзу кезiнде сұратылатын құжаттарды ұсыну күнi арасындағы, сондай-ақ салық органының басқа аумақтық салық органдарына, мемлекеттік органдарға, банктерге және банк операцияларының жекелеген түрлерiн жүзеге асыратын ұйымдарға және Қазақстан Республикасы аумағында қызметiн жүзеге асыратын өзге де ұйымдарға сұрау салуды жiберу күні мен көрсетілген сұрау салу бойынша мәлiметтер мен құжаттарды алу күні арасындағы уақыт кезеңiне тоқтатыла тұрады.

      5. Бақылау мерзiмiн тоқтата тұру (қайта бастау) кезінде салық органдары уәкілетті мемлекеттік органдарға хабарлама жібереді, онда мынадай деректемелер:

      1) бақылауды жүргізу мерзімдерін тоқтата тұру (қайта бастау) туралы хабарламаның салық органында тiркелген күнi мен нөмiрi;

      2) салық органының атауы;

      3) тексерiлетiн уәкiлеттi мемлекеттік органның атауы және сәйкестендiру нөмiрi;

      4) тоқтатыла тұрған (қайта басталған) шешімнің күні мен тіркеу нөмірі;

      5) бақылауды тоқтата тұру (қайта бастау) қажеттігінің негіздемесі;

      6) бақылауды жүргізу мерзімдерін тоқтата тұру (қайта бастау) туралы хабарламаны табыс ету және алу күні туралы белгі көрсетіледі.

      Бақылау мерзімін, кезеңін ұзарту, тоқтата тұру және (немесе) бақылауға қатысушылардың тізімін өзгерту кезінде шешімге уәкілетті орган белгілеген нысан бойынша қосымша шешім ресімделеді.

      6. Бақылау аяқталған соң салық органының лауазымды адамы бақылау актiсiн жасайды, онда:

      1) бақылау жүзеге асырылған жер, бақылау актiсi жасалған күн;

      2) салық органының атауы;

      3) салық органының бақылауды жүргiзген лауазымды адамдарының лауазымы, тегі, аты, әкесінің аты (егер ол жеке басын куәландыратын құжатта көрсетілген болса);

      4) уәкiлеттi мемлекеттік органның атауы, сәйкестендiру нөмiрi және мекенжайы;

      5) уәкiлеттi мемлекеттік орган басшысының және лауазымды адамдарының тегi, аты, әкесiнiң аты (егер ол жеке басын куәландыратын құжатта көрсетілген болса);

      6) келiсiмiмен және қатысуымен бақылау жүзеге асырылған уәкiлеттi мемлекеттік органның лауазымды адамдарының лауазымы, тегі, аты, әкесінің аты (егер ол жеке басын куәландыратын құжатта көрсетілген болса);

      7) алдыңғы бақылау туралы және бұрын анықталған бұзушылықтарды жою бойынша қабылданған шаралар туралы мәлiметтер;

      8) жүргiзiлген бақылау нәтижелерi;

      9) басқа да мемлекеттік органдардың бақылауды жүзеге асыруға тартылатын мамандарының лауазымы, тегі, аты, әкесінің аты (егер ол жеке басын куәландыратын құжатта көрсетілген болса) көрсетіледі.

      7. Уәкілетті мемлекеттік органның лауазымды адамы бақылау актісінің данасына қол қоюдан бас тартқан жағдайда, салық органының бақылауды жүзеге асыратын жұмыскерi куәгерлердi (кемінде екеу) тарта отырып, қол қоюдан бас тарту туралы акт жасайды. Бұл ретте қол қоюдан бас тарту туралы актiде:

      1) жасалған орны мен күнi;

      2) салық органының акт жасаған лауазымды адамының тегi, аты және әкесiнiң аты (егер ол жеке басын куәландыратын құжатта көрсетілген болса);

      3) тартылған куәгерлердiң тегi, аты және әкесiнiң аты (егер ол жеке басын куәландыратын құжатта көрсетілген болса), жеке басын куәландыратын құжаттың нөмiрi, тұрғылықты жерi;

      4) шешімнің нөмiрi, күнi, уәкілетті мемлекеттік органның атауы, оның сәйкестендiру нөмiрi;

      5) шешім данасына қол қоюдан бас тартудың мән-жайлары көрсетiледi.

      8. Бақылаудың нәтижелерi бойынша анықталған бұзушылықтар болған кезде салық органдары Қазақстан Республикасының салық заңнамасын бұзушылықтарды жою туралы талап шығарады.

      Салық органы уәкiлеттi мемлекеттiк органға бақылау актiсiнде көрсетiлген бұзушылықтарды осы мемлекеттік органның жою қажеттiгi туралы қағаз жеткізгіште жiберген хабарламасы Қазақстан Республикасының салық заңнамасын бұзушылықтарды жою туралы талап (бұдан әрi – талап) деп танылады. Талап нысанын уәкілетті орган белгiлейдi.

      Талапта:

      уәкiлеттi мемлекеттік органның атауы;

      сәйкестендiру нөмiрi;

      талапты жiберу үшiн негiз;

      талап жiберiлген күн;

      уәкiлеттi мемлекеттік орган бюджетке өндiрiп алуға жататын сома көрсетiледi.

      Талап тексерілетін уәкiлеттi мемлекеттік органның бірiншi басшысына (бірiншi басшыны алмастыратын адамға) бақылау актiсi табыс етілген күннен бастап бес жұмыс күнiнен кешiктiрілмей, жеке өзіне қолын қойғызып не жөнелту және алу фактісін растайтын өзге тәсiлмен жiберiлуге тиiс.

      Талапты уәкiлеттi мемлекеттік орган табыс етілген (алынған) күнінен бастап отыз жұмыс күнi iшiнде орындауға тиіс.

      9. Бақылау нәтижелерi бойынша анықталған салықтық берешек сомаларын өндiрiп алуды салықтардың және бюджетке төленетін төлемдердiң дұрыс есептелуi, толық алынуы және уақтылы аударылуы үшiн жауапты уәкiлеттi мемлекеттік органдар жүзеге асырады.

      10. Уәкiлеттi мемлекеттік органдар салықтардың және бюджетке төленетін төлемдердiң дұрыс есептелуi, толық алынуы және уақтылы аударылуы, сондай-ақ мәліметтердің салық органдарына анық және уақтылы ұсынылуы үшiн Қазақстан Республикасының заңдарына сәйкес жауапты болады.

      Ескерту. 175-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

176-бап. Тауарларға ілеспе жүкқұжаттарды ресімдеу тәртібінің сақталуын бақылау

      Салық органдары:

      1) Қазақстан Республикасының аумағымен тауарларды алып өту, өткізу және (немесе) тиеп-жөнелту кезінде, оның ішінде Еуразиялық экономикалық одаққа мүше мемлекеттер арасында халықаралық автомобиль тасымалдарын жүзеге асыру кезінде;

      2) тауарларды Еуразиялық экономикалық одаққа мүше болып табылмайтын мемлекеттердің және Еуразиялық экономикалық одаққа мүше мемлекеттердің аумағынан Қазақстан Республикасының аумағына әкелу кезінде;

      3) тауарларды Қазақстан Республикасының аумағынан Еуразиялық экономикалық одаққа мүше болып табылмайтын мемлекеттердің және Еуразиялық экономикалық одаққа мүше мемлекеттердің аумағына әкету кезінде тауарларға ілеспе жүкқұжаттарды ресімдеу тәртібінің сақталуын бақылауды жүзеге асырады.

      Тауарларға ілеспе жүкқұжаттарды ресімдеу жөніндегі міндеттеме мынадай мерзімдерде:

      1) тауарларды Қазақстан Республикасының аумағымен алып өту, өткізу және (немесе) тиеп-жөнелту кезінде – тауарларды алып өту, өткізу және (немесе) тиеп-жөнелту басталғаннан кешіктірілмей;

      2) тауарларды Қазақстан Республикасының аумағына:

      Еуразиялық экономикалық одаққа мүше болып табылмайтын мемлекеттердің аумағынан әкелу кезде – кедендік тазарту жүргізілген тауарларды алып өту, өткізу басталғаннан кешіктірілмей;

      Еуразиялық экономикалық одаққа мүше мемлекеттердің аумағынан әкелу кезде – Қазақстан Республикасының Мемлекеттік шекарасын кесіп өткенге дейін;

      3) тауарларды Қазақстан Республикасының аумағынан Еуразиялық экономикалық одаққа мүше болып табылмайтын мемлекеттердің және Еуразиялық экономикалық одаққа мүше мемлекеттердің аумағына әкету кезінде – тауарларды алып өту, өткізу және (немесе) тиеп-жөнелту басталғаннан кешіктірілмей;

      4) Еуразиялық экономикалық одаққа мүше бір мемлекеттің аумағынан Қазақстан Республикасының аумағы арқылы Еуразиялық экономикалық одаққа мүше басқа мемлекеттің аумағына халықаралық автомобиль тасымалдарын жүзеге асыру кезінде – Қазақстан Республикасының Мемлекеттік шекарасын кесіп өткен кезде автомобиль өткізу пунктінде туындайды.

      Тауарларға ілеспе жүкқұжаттарды ресімдеу жөніндегі міндеттеме қолданылатын тауарлардың тізбесін, сондай-ақ ресімдеу тәртібі мен олардың құжат айналымын уәкілетті орган белгілейді.

      Ескерту. 176-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

176-1-бап. Еуразиялық экономикалық одақтың кедендік аумағына әкелінген тауарлардың айналымын қадағалап отыру

      1. Қазақстан Республикасы ратификациялаған халықаралық шартқа сәйкес Еуразиялық экономикалық одақтың кедендік аумағына әкелінген тауарлардың айналымын қадағалап отыру Қазақстан Республикасы ратификациялаған халықаралық шартқа сәйкес ұлттық қадағалап отыру жүйесі пайдаланыла отырып, қадағалап отыруға жататын тауарларды және осындай тауарлардың айналымына байланысты операцияларды есепке алу жүйесін ұйымдастыру арқылы жүзеге асырылады.

      2. Қазақстан Республикасы ратификациялаған халықаралық шартта айқындалған тәртіппен және мерзімдерде, қадағалап отыруға жататын тауарлар және осындай тауарлардың айналымына байланысты операциялар туралы мәліметтерді жинауды, есепке алуды және сақтауды қамтамасыз ететін электрондық шот-фактуралардың ақпараттық жүйесі ұлттық қадағалап отыру жүйесі болып табылады.

      3. Қадағалап отыруға жататын тауарлардың айналымын жүзеге асыратын салық төлеушілер:

      электрондық құжаттар түрінде ресімдеу техникалық іркілістерден болған ақпараттық жүйелердің жарамсыздығына, байланыс құралдарының (телекоммуникация желілерінің және Интернет ақпараттық-телекоммуникациялық желісінің) жұмысының бұзылуына, электр энергиясының өшіп қалуына байланысты, сондай-ақ Қазақстан Республикасы ратификациялаған халықаралық шартта белгіленген тәртіппен айқындалған өзге де жағдайларда мүмкін болмайтын жағдайды қоспағанда, ілеспе құжаттарды электрондық құжаттар түрінде ресімдеуге;

      ұлттық қадағалап отыру жүйесіне енгізілуге жататын толық және анық мәліметтерді ұсынуға міндетті.

      Электрондық шот-фактура ұлттық қадағалап отыру жүйесінің ілеспе құжаты болып табылады.

      4. Қазақстан Республикасы ратификациялаған халықаралық шарттан туындайтын тауарлардың айналымын қадағалап отыру жөніндегі міндеттерді орындамағаны немесе тиісінше орындамағаны үшін салық төлеушілер Қазақстан Республикасының заңдарында белгіленген жауаптылықта болады.

      5. Уәкілетті орган:

      1) Қазақстан Республикасы ратификациялаған халықаралық шартқа сәйкес қадағалап отыруға жататын тауарлардың айналымын қадағалап отыру тетігінің жұмыс істеуін;

      2) ұлттық қадағалап отыру жүйесінде қамтылған қадағалап отыруға жататын тауарлар және осындай тауарлардың айналымына байланысты операциялар туралы мәліметтерді Қазақстан Республикасы ратификациялаған халықаралық шартқа сәйкес Еуразиялық экономикалық одаққа мүше тиісті мемлекетке жіберуді қамтамасыз етеді.

      6. Тауарларды қадағалап отыру тетігінің жұмыс істеу қағидаларын уәкілетті орган бекітеді.

      Ескерту. 20-тарау 176-1-баппен толықтырылды – ҚР 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

4-БӨЛІМ. ТЕКСЕРУ НӘТИЖЕЛЕРІНЕ, ДЕҢГЕЙЛЕС МОНИТОРИНГ НӘТИЖЕЛЕРІНЕ ЖӘНЕ САЛЫҚ ОРГАНДАРЫ ЛАУАЗЫМДЫ АДАМДАРЫНЫҢ ӘРЕКЕТТЕРІНЕ (ӘРЕКЕТСІЗДІГІНЕ) ШАҒЫМ ЖАСАУ

      Ескерту. 4-бөлімнің тақырыбына өзгеріс енгілді – ҚР 10.12.2020 № 382-VI (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

21-тарау. ТЕКСЕРУ НӘТИЖЕЛЕРІ ТУРАЛЫ ХАБАРЛАМАҒА, ДЕҢГЕЙЛЕС МОНИТОРИНГ НӘТИЖЕЛЕРІ ТУРАЛЫ ХАБАРЛАМАҒА ШАҒЫМ ЖАСАУ ТӘРТІБІ

      Ескерту. 21-тараудың тақырыбына өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

177-бап. Жалпы ережелер

      1. Тексеру нәтижелері туралы хабарламаға шағым беру және оны қарау осы Кодекстің 178186-баптарында айқындалған тәртіппен жүргізіледі.

      2. Салық төлеуші (салық агенті) тексеру нәтижелері туралы хабарламаға, сондай-ақ деңгейлес мониторинг нәтижелері туралы хабарламаға сотқа шағым жасауға құқылы.

      Ескерту. 177-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

178-бап. Салық төлеушінің (салық агентінің) шағым беру тәртібі

      1. Салық төлеушiнің (салық агентінің) тексеру нәтижелері туралы хабарламаға шағымы салық төлеушiге (салық агентіне) хабарлама табыс етілген күннен кейінгі күннен бастап отыз жұмыс күнi iшiнде уәкілетті органға берiледi.

      Бұл ретте салық төлеушi (салық агентi) шағымның көшiрмесiн салықтық тексеру жүргiзген және салық төлеушiнің (салық агентiнің) салықтық тексерудің алдын ала актісіне қарсылығын қараған салық органдарына жiберуге тиiс.

      Беру тәсiлiне қарай уәкілетті органға шағымды беру күнi:

      1) келу тәртібімен берілгенде – уәкілетті орган шағымды тіркеген күн;

      2) пошта арқылы берілгенде – пошта немесе өзге байланыс ұйымының қабылдау туралы белгiсi қойылған күн;

      3) электрондық тәсілмен – "электрондық үкімет" веб-порталы арқылы жіберілген күн болып табылады.

      Бұл тәсіл Қазақстан Республикасының электрондық құжат және электрондық цифрлық қолтаңба туралы заңнамасына сәйкес салық органдарымен электрондық тәсілмен өзара іс-қимыл жасайтын салық төлеушіге (салық агентіне) қолданылады.

      2. Осы баптың 1-тармағында белгіленген мерзімді дәлелді себеппен өткізіп алған жағдайда, шағымды беруші салық төлеушінің (салық агентінің) өтінішхаты бойынша осы мерзімді шағымды қарайтын уәкілетті орган қалпына келтіруі мүмкін.

      3. Уәкілетті орган шағымды берудің өткізіп алған мерзімін қалпына келтіру мақсатында салықтық тексеру жүргізілген жеке тұлғаның, сондай-ақ салық төлеушінің (салық агентінің) басшысының және (немесе) бас бухгалтерінің (ол болған кезде) еңбекке уақытша жарамсыздығын дәлелді себеп ретінде таниды.

      Осы тармақтың ережесі салықтық тексеру жүргізілген жеке тұлғаларға, сондай-ақ ұйымдық құрылымы жоғарыда аталған адамдар болмаған кезде оларды алмастыратын адамдардың болуын көздемейтін салық төлеушілерге (салық агенттеріне) қолданылады.

      Бұл ретте салық төлеуші (салық агенті) шағымды берудің өткізіп алған мерзімін қалпына келтіру туралы өтінішхатқа осы тармақтың бірінші бөлігінде аталған адамдардың еңбекке уақытша жарамсыздық кезеңін растайтын құжатты және осындай салық төлеушінің (салық агентінің) ұйымдық құрылымын белгілейтін құжатты қоса беруге тиіс.

      4. Уәкілетті орган салық төлеушінің (салық агентінің) шағымды берудің өткізіп алған мерзімін қалпына келтіру туралы өтінішхатын, салық төлеуші (салық агенті) шағым мен өтінішхатты осы баптың 3-тармағының бірінші бөлігінде аталған адамдардың еңбекке уақытша жарамсыздық кезеңі аяқталған күннен бастап он жұмыс күнінен кешіктірмей берген жағдайда, қанағаттандырады.

      5. Уәкілетті органға шағымды берген салық төлеуші (салық агенті) осы шағым бойынша шешім қабылданғанға дейін өзінің жазбаша өтініші негізінде оны кері қайтарып ала алады. Салық төлеушінің (салық агентінің) шағымды кері қайтарып алуы осы баптың 1-тармағында белгіленген мерзімдер сақталған жағдайда, оны қайтадан шағым беру құқығынан айырмайды.

      Салық төлеуші (салық агенті) тақырыптық тексеру тағайындалған күннен бастап оны аяқтаған күнге дейінгі кезеңде шағымды кері қайтарып алуды жүргізуге құқылы емес.

      Ескерту. 178-бапқа өзгеріс енгізілді – ҚР 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңымен.

179-бап. Салық төлеуші (салық агенті) шағымының нысаны мен мазмұны

      1. Салық төлеушінің (салық агентінің) шағымы жазбаша нысанда беріледі.

      2. Шағымда:

      1) шағым берілетін уәкілетті органның атауы;

      2) шағым беретін тұлғаның тегі, аты және әкесінің аты (егер ол жеке басын куәландыратын құжатта көрсетілген болса) не толық атауы, оның тұрғылықты жері (орналасқан жері);

      3) сәйкестендіру нөмірі;

      4) салықтық тексеру жүргізген салық органының атауы;

      5) шағым беруші тұлға өз талаптарын негіздейтін мән-жайлар және осы мән-жайларды растайтын дәлелдемелер;

      6) салық төлеушiнiң (салық агентiнiң) шағымға қол қойған күнi;

      7) қоса берілетін құжаттардың тізбесі көрсетілуге тиіс.

      3. Шағымда дауды шешу үшін маңызы бар өзге де мәліметтер көрсетілуі мүмкін.

      4. Шағымға салық төлеуші (салық агенті) не оның өкілі болып табылатын адам қол қояды.

      5. Шағымға:

      1) салық төлеуші (салық агенті) өз талаптарын негіздейтін мән-жайларды растайтын құжаттар;

      2) іске қатысы бар өзге де құжаттар қоса беріледі.

180-бап. Шағымды қараудан бас тарту

      1. Уәкілетті орган мынадай:

      1) салық төлеуші (салық агенті) шағымды осы Кодекстің 178-бабы 1-тармағының бірінші бөлігінде белгіленген шағым жасау мерзімін өткізіп алып берген;

      2) салық төлеушінің (салық агентінің) шағымы осы Кодекстің 179-бабында белгіленген талаптарға сәйкес келмеген;

      3) салық төлеуші (салық агенті) үшін шағымды оның өкілі болып табылмайтын адам берген;

      4) салық төлеуші (салық агенті) шағымда жазылған мәселелер бойынша сотқа талап арыз берген жағдайларда салық төлеушінің (салық агентінің) шағымын қараудан бас тартады.

      2. Уәкілетті орган осы баптың 1-тармағының 1), 2) және 3) тармақшаларында көзделген жағдайларда, шағым тіркелген күннен бастап он жұмыс күнi iшiнде салық төлеушiге (салық агентiне) шағымды қараудан бас тарту туралы жазбаша нысанда хабар береді.

      Уәкілетті орган осы баптың 1-тармағының 4) тармақшасында көзделген жағдайда салық төлеушінің (салық агентінің) сотқа жүгіну фактісі белгіленген күннен бастап он жұмыс күні ішінде салық төлеушіге (салық агентіне) шағымды қараудан бас тарту туралы мұндай бас тартудың себебін көрсете отырып, жазбаша нысанда хабар береді.

      3. Осы баптың 1-тармағының 2) және 3) тармақшаларында көзделген жағдайларда уәкілетті органның шағымды қараудан бас тартуы, егер салық төлеушi (салық агентi) жол берiлген бұзушылықтарды жойған болса, оны осы Кодекстiң 178-бабы 1-тармағының бірінші бөлігінде белгiленген мерзiм шегiнде шағымды қайтадан беру құқығынан айырмайды.

181-бап. Уәкілетті органға жіберілген шағымды қарау тәртібі

      1. Осы Кодекстің 183-бабына сәйкес шағымды қарау мерзімдерін ұзарту және тоқтата тұру жағдайларын қоспағанда, салық төлеушiнiң (салық агентінің) шағымы бойынша – шағым тiркелген күннен бастап отыз жұмыс күнiнен аспайтын мерзiмде, ал салықтық мониторингке жататын салық төлеушілердің шағымдары бойынша шағым тiркелген күннен бастап қырық бес жұмыс күнiнен аспайтын мерзiмде уәжді шешiм шығарылады.

      2. Уәкілетті орган салық төлеушінің (салық агентінің) шағымын қарау кезінде осы Кодекстің 186-бабында айқындалған тәртіппен тақырыптық тексеру, сондай-ақ қайталама тақырыптық тексеру тағайындауға құқылы.

      3. Шағым салық төлеуші (салық агенті) шағым жасаған мәселелер шегінде қаралады.

      4. Салық төлеуші (салық агенті) шағымды қарауға салықтық тексеру барысында ұсынбаған құжаттарын берген жағдайда, уәкілетті орган мұндай құжаттардың анықтығын осы Кодекстің 186-бабында айқындалған тәртіппен тағайындалатын тақырыптық және (немесе) қайталама тақырыптық тексерулер барысында анықтауға құқылы.

      5. Уәкілетті орган салық төлеушінің (салық агентінің) шағымын қарау кезінде, қажет болған жағдайда:

      1) салық төлеушіге (салық агентіне) және (немесе) салықтық тексеру жүргізген және салық төлеушiнің (салық агентiнің) салықтық тексерудің алдын ала актісіне қарсылығын қараған салық органдарына шағымда жазылған мәселелер бойынша жазбаша нысанда қосымша ақпарат не түсініктеме беру туралы сұрау салулар жіберуге;

      2) мемлекеттік органдарға, шет мемлекеттердің тиісті органдарына және өзге де ұйымдарға осындай органдар мен ұйымдардың құзыретіндегі мәселелер бойынша сұрау салулар жіберуге;

      3) шағымда жазылған мәселелер бойынша салық төлеушімен (салық агентімен) кездесулер өткізуге;

      4) салықтық тексеруді жүргізуге қатысқан және салық төлеушiнің (салық агентiнің) салықтық тексерудің алдын ала актісіне қарсылығын қараған салық органдарының қызметкерлерінен туындаған мәселелер бойынша қосымша ақпарат және (немесе) түсініктеме сұратуға құқылы.

      6. Шағымды қарау бойынша өз өкілеттіктерін жүзеге асыру кезінде уәкілетті органның қызметіне араласуға және шағымды қарауға қатысы бар адамдарға қандай да бір ықпал етуге тыйым салынады.

182-бап. Шағымды қарау нәтижелері бойынша шешім шығару

      1. Уәкілетті орган тексеру нәтижелері туралы хабарламаға шағымды қарау үшін апелляциялық комиссия құрады.

      Апелляциялық комиссияның құрамын және ол туралы ережені уәкілетті орган айқындайды.

      Уәкілетті орган шағымды қарау біткен соң апелляциялық комиссияның шешімін есекере отырып, уәжді шешім шығарады.

      2. Уәкілетті орган тексеру нәтижелері туралы хабарламаға салық төлеушінің (салық агентінің) шағымын қарау қорытындылары бойынша мынадай шешімдердің бірін шығарады:

      1) шағым жасалып отырған тексеру нәтижелері туралы хабарлама – өзгеріссіз, ал шағым қанағаттандырусыз қалдырылсын;

      2) шағым жасалып отырған тексеру нәтижелері туралы хабарламаның толық немесе бір бөлігінің күші жойылсын.

      3. Шағым бойынша шешiм жазбаша нысанда шағым берген тұлғаға жiберіледi немесе табыс етіледі, ал көшiрмесi салықтық тексеру жүргізген және салық төлеушiнің (салық агентiнің) салықтық тексерудің алдын ала актісіне қарсылығын қараған салық органдарына жіберіледi.

      4. Шағымды қарау нәтижелері бойынша шағым жасалған хабарламаның бір бөлігінің күші жойылған жағдайда, салықтық тексеру жүргізген салық органы тексеру нәтижелері туралы хабарламаға салық төлеушінің (салық агентінің) шағымын қарау қорытындылары туралы хабарлама шығарады және оны осы Кодекстің 114-бабы 2-тармағының 11) тармақшасында белгіленген мерзімде салық төлеушіге (салық агентіне) жібереді.

      5. Осы Кодексте айқындалған негізде және тәртіппен шығарылған уәкілетті органның шешімі салық органдарының орындауы үшін міндетті.

      Ескерту. 182-бапқа өзгеріс енгізілді – ҚР 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңымен.

183-бап. Шағымды қарау мерзімін тоқтата тұру және (немесе) ұзарту

      1. Осы Кодекстің 181-бабының 1-тармағында белгіленген шағымды қарау мерзімі мынадай:

      1) тақырыптық және қайталама тақырыптық тексерулер жүргізген жағдайда – осы Кодекстің 186-бабында айқындалған тәртіппен осындай тексерулер тағайындалған күннен бастап уәкілетті орган тексеру актісін алғаннан кейін он бес жұмыс күні өткен күнге дейінгі уақыт кезеңіне;

      2) мемлекеттік органдарға, шет мемлекеттердің тиісті органдарына және өзге де ұйымдарға осындай органдар мен ұйымдардың құзыретіндегі мәселелер бойынша сұрау салу жіберген жағдайда – осындай сұрау салу жіберілген күннен бастап жауап алынған күнге дейінгі уақыт кезеңіне тоқтатыла тұрады.

      2. Уәкілетті орган шағымды қарау мерзімін тоқтата тұру туралы салық төлеушіге (салық агентіне) тоқтата тұру себептерін көрсете отырып, тексеру тағайындалған және (немесе) сұрау салу жіберілген күннен бастап үш жұмыс күнінің ішінде жазбаша нысанда хабарлайды.

      3. Осы Кодекстің 181-бабының 1-тармағында белгіленген шағымды қарау мерзімі мынадай:

      1) салық төлеуші (салық агенті) шағымға толықтыру (толықтырулар) ұсынған жағдайда он бес жұмыс күніне ұзартылады.

      Бұл ретте осы Кодекстің 181-бабының 1-тармағында белгіленген мерзім шағымға кейіннен толықтырулар берудің әрбір жағдайында, осы тармақшада көрсетілген мерзімге ұзартылады;

      2) уәкілетті орган шағым жасалған мәселені қосымша зерделеу қажет болған жағдайда тоқсан жұмыс күніне дейін ұзартады.

      Осы тармақшаға сәйкес шағымды қарау мерзімі ұзартылған жағдайда уәкілетті орган шағымды қарау мерзімі ұзартылған күннен бастап үш жұмыс күнінің ішінде салық төлеушіге (салық агентіне) хабарлама жібереді.

184-бап.Уәкілетті орган шешімінің нысаны мен мазмұны

      Уәкілетті органның шағымды қарау нәтижелері бойынша шешімінде:

      1) шешім қабылданған күн;

      2) салық төлеушінің (салық агентінің) шағымы жіберілген уәкілетті органның атауы;

      3) шағым берген салық төлеушінің (салық агентінің) тегі, аты, әкесінің аты (егер ол жеке басын куәландыратын құжатта көрсетілген болса) не толық атауы;

      4) салық төлеушінің (салық агентінің) сәйкестендіру нөмірі;

      5) шағым жасалып отырған тексеру нәтижелері туралы хабарламаның қысқаша мазмұны;

      6) шағымның мәні;

      7) шағым бойынша шешім шығару кезінде уәкілетті орган басшылыққа алған Қазақстан Республикасы ратификациялаған халықаралық шарттардың және (немесе) Қазақстан Республикасы заңнамасының нормаларына сілтеме жасалған негіздеме көрсетілуге тиіс.

185-бап. Уәкілетті органға немесе сотқа шағым (арыз) берудің салдары

      Уәкілетті органға немесе сотқа салық төлеушінің (салық агентінің) шағым (арыз) беруі тексеру нәтижелері туралы хабарламаның шағым жасалған бөлігінде орындалуын тоқтата тұрады.

      Уәкілетті органға шағым берілген кезде тексеру нәтижелері туралы хабарламаның шағым жасалған бөлігінде орындалуы шағым бойынша шешімі шығарылғанға дейін тоқтатыла тұрады.

      Салық төлеуші (салық агенті) сотқа арыз берген жағдайда тексеру нәтижелері туралы хабарламаның шағым жасалатын бөлігінде орындалуы соттың арызды іс жүргізуге қабылдаған күнінен бастап сот актісі заңды күшіне енгізілгенге дейін тоқтатыла тұрады.

186-бап.Тақырыптық тексеруді тағайындау және жүргізу тәртібі

      1. Уәкілетті орган салық төлеушінің (салық агентінің) шағымын қарау кезінде, қажет болған жағдайда, тақырыптық тексеру тағайындауға құқылы.

      2. Тақырыптық тексеру тағайындау туралы құжат тексеруге жататын мәселелер көрсетіле отырып, жазбаша нысанда ресімделеді.

      Бұл ретте тақырыптық тексеруді жүргізу, шағым жасалатын салықтық тексеруді уәкілетті салық органы жүргізген жағдайды қоспағанда, нәтижелеріне шағым жасалған салықтық тексеруді жүргізген салық органына тапсырылмайды.

      3. Тақырыптық тексеру осы Кодексте белгіленген тәртіппен және мерзімде жүргізіледі. Бұл ретте тақырыптық тексеру салық органы осындай тексеруді жүргізу туралы құжатты алған күннен бастап он жұмыс күнінен кешіктірілмей басталуға тиіс.

      4. Деректер жеткілікті дәрежеде айқын немесе толық болмаған, сондай-ақ тақырыптық тексеру барысында бұрын тексерілген мән-жайлар мен құжаттарға қатысты жаңа сұрақтар туындаған кезде уәкілетті орган оны қайтадан тағайындауға құқылы.

      5. Шағымды қарау нәтижелері бойынша шешім тақырыптық және (немесе) қайталама тақырыптық тексерулердің нәтижелері ескеріле отырып шығарылады. Бұл ретте уәкілетті орган осындай тексерулердің нәтижелерімен келіспеген жағдайда, ол шағым бойынша шешім қабылдау кезінде оларды ескермеуге құқылы, алайда мұндай келіспеу уәжді болуға тиіс.

22-тарау. САЛЫҚ ОРГАНДАРЫ ЛАУАЗЫМДЫ АДАМДАРЫНЫҢ ӘРЕКЕТТЕРІНЕ (ӘРЕКЕТСІЗДІГІНЕ) ШАҒЫМ ЖАСАУ ТӘРТІБІ

187-бап. Шағым жасау құқығы

      Салық төлеушінің және салық агентінің салық органдары лауазымды адамдарының әрекеттеріне (әрекетсіздігіне) жоғары тұрған салық органына немесе сотқа шағым жасауға құқығы бар.

188-бап. Шағым жасау тәртібі

      Салық органдары лауазымды адамдарының әрекеттеріне (әрекетсіздігіне) Қазақстан Республикасының заңдарында айқындалған тәртіппен шағым жасалады.

2. ЕРЕКШЕ БӨЛІК

5-БӨЛІМ. НЕГІЗГІ ЕРЕЖЕЛЕР

189-бап. Салықтардың, бюджетке төленетін төлемдердің түрлері

      1. Қазақстан Республикасында мынадай:

      1) салықтар:

      корпоративтік табыс салығы;

      жеке табыс салығы;

      қосылған құн салығы;

      акциздер;

      экспортқа рента салығы;

      жер қойнауын пайдаланушылардың арнаулы төлемдері мен салықтары;

      әлеуметтік салық;

      көлік құралы салығы;

      жер салығы;

      мүлік салығы;

      ойын бизнесі салығы;

      2) бюджетке төленетін төлемдер:

      мемлекеттік баж;

      алымдар;

      мыналар:

      жекелеген қызмет түрлерімен айналысуға арналған лицензияларды пайдаланғаны;

      жер учаскелерін пайдаланғаны;

      жерүсті көздерінен су ресурстарын пайдаланғаны;

      қоршаған ортаға теріс әсер еткені;

      жануарлар дүниесін пайдаланғаны;

      орманды пайдаланғаны;

      радиожиілікті спектрді пайдаланғаны;

      қалааралық және (немесе) халықаралық телефон байланысын, сондай-ақ ұялы байланысты бергені;

      сыртқы (көрнекі) жарнаманы орналастырғаны;

      цифрлық майнинг үшін төлемақылар қолданылады.

      2. Халықаралық шарттарды қолдану мақсаты үшiн қосылған құн салығы, акциздер жанама салықтар деп танылады.

      3. Салықтың, бюджетке төленетін төлемдердің сомасы Қазақстан Республикасының Бюджет кодексінде және республикалық бюджет туралы заңда айқындалған тәртіппен тиісті бюджеттердің кірістеріне түседі.

      Ескерту. 189-бапқа өзгеріс енгізілді – ҚР 02.01.2021 № 402-VI (01.01.2022 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2022 бастап қолданысқа енгізіледі); 08.07.2024 № 119-VIII (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі) Заңдарымен.

23-тарау. САЛЫҚТЫҚ ЕСЕПКЕ АЛУ

190-бап. Салықтық есепке алу және есепке алу құжаттамасы

      1. Салық салу объектілері және (немесе) салық салуға байланысты объектілер туралы ақпаратты қорыту және жүйелеу, сондай-ақ салықтар мен бюджетке төленетін төлемдерді есептеу және салықтық есептілікті жасау мақсатында салық төлеушінің (салық агентінің) осы Кодекстің талаптарына сәйкес есепке алу құжаттамасын жүргізу процесі салықтық есепке алу болып табылады.

      Бірлескен қызмет туралы шартқа қатысушылардың уәкілетті өкілі жай серiктестiк нысанында осындай қызмет бойынша тұтастай және бірлескен қызмет туралы шартқа әрбір қатысушының қатысу үлесі бойынша да жүзеге асыратын салықтық есепке алу жиынтық салықтық есепке алу болып табылады.

      2. Есепке алу құжаттамасы:

      1) "Бухгалтерлік есеп пен қаржылық есептілік туралы" Қазақстан Республикасының Заңына сәйкес оны жүргізу жөніндегі міндет жүктелген тұлғалар үшін – бухгалтерлік құжаттаманы;

      2) осы файлдарды ерікті түрде ұсынатын тұлғалар үшін – тексерудің стандартты файлы;

      3) осы баптың 4-тармағында аталған тұлғалар үшін – бастапқы есепке алу құжаттарын;

      4) салық нысандарын;

      5) салықтық есепке алу саясатын;

      6) салық салу объектілерін және (немесе) салық салуға байланысты объектілерді айқындау үшін, сондай-ақ салықтық міндеттемені есептеу үшін негіз болып табылатын өзге де құжаттарды қамтиды.

      Осы тармақтың мақсатында электрондық цифрлық қолтаңбаны қолдана отырып, электрондық шот-фактуралардың ақпараттық жүйесінде ресімделген бухгалтерлік құжаттама немесе бастапқы есепке алу құжаттары да есепке алу құжаттамасы болып танылады.

      3. Егер осы баптың 4-тармағында өзгеше белгіленбесе, салықтық есепке алу бухгалтерлік есепке алу деректеріне негізделеді. Бухгалтерлік құжаттаманы жүргізу тәртібі Қазақстан Республикасының бухгалтерлік есепке алу және қаржылық есептілік туралы заңнамасымен белгіленеді.

      4. "Бухгалтерлік есеп пен қаржылық есептілік туралы" Қазақстан Республикасының Заңына сәйкес бухгалтерлік есепке алуды жүргізу және қаржылық есептілікті жасау жөніндегі міндет жүктелмеген тұлғалар осы тарауға, осы Кодекстің 24-тарауына және уәкілетті орган бекіткен қағидаларға сәйкес салықтық есепке алуды ұйымдастырады және жүргізеді.

      Сақтандыру, қайта сақтандыру ұйымдарын сақтандыру (қайта сақтандыру) шарттарын жасасу және орындау жөніндегі қызметке байланысты салықтық есепке алу қаржы нарығы мен қаржы ұйымдарын реттеу, бақылау және қадағалау жөніндегі уәкілетті органның уәкілетті органмен және салық саясаты саласындағы уәкілетті органмен келісілген талаптары ескеріле отырып, Қазақстан Республикасының Ұлттық Банкі белгілеген есептілік деректеріне негізделеді.

      5. Салық төлеуші (салық агенті) өзі дербес және (немесе) жиынтық салықтық есепке алуды жүргізуге жауапты, бірлескен қызмет туралы шартқа қатысушылардың уәкілетті өкілі арқылы салықтық есепке алуды ұйымдастырады және мыналарды:

      1) салықтық кезең ішінде салық төлеуші (салық агенті) жүзеге асырған операцияларды салық салу мақсатында есепке алу тәртібі туралы толық және анық ақпараттың қалыптастырылуын;

      2) салықтық есептілік нысандарының әрбір жолының таратып жазылуын;

      3) салықтық есептіліктің анық жасалуын;

      4) салықтық бақылау үшін салық органдарына ақпарат беруді қамтамасыз ету үшін салықтық тіркелімдер түрінде ақпаратты қорыту мен жүйелеу нысандарын айқындайды.

      6. Салықтық есепке алуды жүргізу тәртібі салық төлеуші (салық агенті) осы Кодекстің талаптарын ескере отырып өзі дербес бекіткен құжат – салықтық есепке алу саясатымен белгіленеді.

      Салықтық есепке алу саясаты, "Бухгалтерлік есеп пен қаржылық есептілік туралы" Қазақстан Республикасының Заңына сәйкес бухгалтерлік есепке алуды жүргізу және қаржылық есептілікті жасау жөніндегі міндет жүктелмеген салық төлеушінің салықтық есепке алу саясатын қоспағанда, халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есепке алу және қаржылық есептілік туралы заңнамасының талаптарына сәйкес әзірленген есепке алу саясатына жеке бөлім түрінде енгізілуі мүмкін.

      7. Шағын бизнес субъектілері үшін патент, оңайлатылған декларация негізінде немесе арнаулы мобильді қосымша пайдаланылатын арнаулы салық режимін қолданатын дара кәсіпкерлер уәкілетті орган белгілеген нысан бойынша салықтық есепке алу саясатын бекітеді.

      Ескерту. 190-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2018 бастап қолданысқа енгізіледі); 24.06.2021 № 53-VII (01.01.2022 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (қолданысқа енгізілу тәртібін 4-б. қараңыз) Заңдарымен.

191-бап. Салықтық есепке алу саясатына қойылатын талаптар

      1. Салықтық есепке алу саясатында мынадай ережелер:

      1) салық төлеуші (салық агенті) өзі дербес әзірлеген салықтық тіркелімдердің нысандары мен жасалу тәртібі;

      2) салықтық есепке алу саясатының сақталуына жауапты адамдардың лауазымдарының атауы;

      3) осындай есепке алуды жүргізу жөніндегі міндет осы Кодексте көзделген жағдайларда, бөлек салықтық есепке алуды жүргізу тәртібі;

      4) жер қойнауын пайдалану жөніндегі операциялар жүзеге асырылған жағдайда, бөлек салықтық есепке алуды жүргізу тәртібі;

      5) корпоративтік табыс салығын есептеу мақсатында шығыстарды шегерімдерге жатқызудың, сондай-ақ қосылған құн салығын есепке жатқызудың салық төлеуші таңдаған әдістері;

      6) хеджирленетiн операцияларды жүзеге асырған жағдайда хеджирленетін тәуекелдерді айқындау саясаты, хеджирленетін құжаттар және оларға қатысты пайдаланылатын хеджирлеу құралдары, хеджирлеу тиімділігінің дәрежесін бағалау әдістемесі;

      7) исламдық бағалы қағаздармен операцияларды жүзеге асырған жағдайда исламдық бағалы қағаздар бойынша кірістерді есепке алу саясаты;

      8) осы Кодекстiң 271-бабы 2-тармағының ережелерiн ескере отырып, тiркелген активтердiң әрбір кiшi тобы, тобы бойынша амортизация нормалары;

      9) қосылған құн салығын төлеушi болып табылатын резидент-заңды тұлғаның құрылымдық бөлiмшелерi осы Кодекске сәйкес шот-фактураларды жазып берген жағдайда, осындай құрылымдық бөлiмшелердi сәйкестендiру үшiн шот-фактураларды нөмiрлегенде пайдаланылатын осындай құрылымдық бөлiмшелердiң әрқайсысының коды;

      10) шот-фактураларды жазып берген кезде оларды нөмірлеуге қолданылатын цифрлардың ең жоғары саны көзделуге тиіс.

      Осы тармақтың бірінші бөлігінің 4), 8), 9) және 10) тармақшаларының ережелері Қазақстан Республикасының заңнамасына сәйкес бухгалтерлік есепке алуды жүргізу және қаржылық есептілікті жасау жөніндегі міндет жүктелмеген тұлғаларға қолданылмайды.

      2. Бірлескен қызмет туралы шартқа қатысушылар осы Кодексте белгіленген тәртіппен және негіздер бойынша бірлескен қызмет жөніндегі салықтық есепке алу саясатын бекітеді.

      3. Өнімді бөлу туралы келісім (келісімшарт) шеңберінде жай серіктестік (консорциум) құрамында жер қойнауын пайдалану жөніндегі қызметті жүзеге асыру кезінде салықтық есепке алу саясатында осы баптың 1-тармағының талаптарымен қатар жай серіктестік қатысушыларының және (немесе) оператордың Қазақстан Республикасының салық заңнамасында көзделген салықтар мен бюджетке төленетін төлемдердің әрбір түрі бойынша салықтық міндеттемені орындауының осы Кодекстің 722-бабының 3-тармағына сәйкес таңдап алынған тәсілін қамтуға тиіс.

      4. Салықтық есепке алу саясатының мынадай ережелерінің күші кемінде бір күнтізбелік жыл мерзімге қолданылады:

      бөлек салықтық есепке алуды жүргізу тәртібі;

      корпоративтік табыс салығын есептеу мақсатында шығыстарды шегерімдерге жатқызудың салық төлеуші таңдаған әдістері.

      Қосылға құн салығын есепке жатқызудың салық төлеуші таңдаған әдістерінің күші мынадай мерзімге:

      осы Кодекстің 407-бабы 2-тармағының 6) тармақшасында және (немесе) 407-бабының 3-тармағында көзделген жағдайда – қосылған құн салығын есептеу мақсатында белгіленген кемінде бір салықтық кезеңде;

      қалған жағдайларда – кемінде бір күнтізбелік жыл қолданылады.

      5. Салық төлеуші (салық агенті) салықтық есепке алу саясатына өзгерісті және (немесе) толықтыруды мынадай:

      1) халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есепке алу және қаржылық есептілік туралы заңнамасының талаптарына сәйкес әзірленген жаңа салықтық есепке алу саясатын немесе оның жаңа бөлімін бекіту;

      2) халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есепке алу және қаржылық есептілік туралы заңнамасының талаптарына сәйкес әзірленген қолданыстағы салықтық есепке алу саясатына немесе қолданыстағы есепке алу саясатының бөліміне өзгерістер және (немесе) толықтырулар енгізу тәсілдерінің бірімен жүзеге асырады.

      6. Салық төлеушінің (салық агентінің):

      1) кешенді және тақырыптық тексерулер жүргізу кезеңінде – тексерілетін салықтық кезеңнің;

      2) шағымды берудің қалпына келтірілген мерзімін ескере отырып, тексеру нәтижелері туралы хабарламаға шағымды беру және оны қарау мерзімі кезеңінде шағым жасалатын салықтық кезеңнің;

      3) салықтық тексеру жүргізілген салықтық кезеңдер бойынша салықтық есепке алу саясатына өзгерістер және (немесе) толықтырулар енгізуіне жол берілмейді.

      7. Жер қойнауын пайдаланушы осы Кодекстің 259-бабының ережелерін қолдану туралы шешімді өзінің салықтық есепке алу саясатында көрсетуге міндетті.

      Ескерту. 191-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2018 бастап қолданысқа енгізіледі) Заңымен.

192-бап. Салықтық есепке алу қағидалары

      1. Егер осы Кодексте өзгеше белгіленбесе, салық төлеуші (салық агенті) салықтық есепке алуды жүргізуді осы Кодексте белгіленген тәртіппен және шарттарда есепке жазу әдісі бойынша теңгемен жүзеге асырады.

      2. Есепке жазу әдісі операциялар мен өзге де оқиғалардың нәтижелері ақшаны немесе оның баламасын алған немесе төлеген күннен бастап емес, олардың жасалу фактісі бойынша, оның ішінде мүлікті өткізу немесе кіріске алу мақсатында жұмыстар орындалған, қызметтер ұсынылған, тауарлар сатып алушыға немесе оның сенім білдірілген тұлғасына тиеп-жөнелтілген және берілген күннен бастап танылатын есепке алу әдісі болып табылады.

      3. Салық төлеуші (салық агенті) салықтық кезеңнің қорытындылары бойынша салықтық есепке алу негізінде салық салу объектілерін және (немесе) салық салуға байланысты объектілерді айқындайды және салықтар мен бюджетке төленетін төлемдерді есептейді.

      4. Салық салу мақсатында бағамдық айырманы есепке алу, оның ішінде бағамдық айырма сомасын айқындау халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есепке алу және қаржылық есептілік туралы заңнамасының талаптарына сәйкес жүзеге асырылады.

      5. Запастарды есепке алу халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есепке алу және қаржылық есептілік туралы заңнамасының талаптарына сәйкес жүзеге асырылады. Бұл ретте салық салу мақсатында запастардың құны – сатудың ықтимал таза бағасына дейін есептен шығару және сатудың ықтимал таза бағасының ұлғаюынан туындаған, бұрын есептен шығару жүргізілген запастарға қатысты қалпына келтіру арқылы запастар құнының өзгеруін есепке алмай айқындалады.

      Ескерту. 192-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2018 бастап қолданысқа енгізіледі) Заңымен.

193-бап. Есепке алу құжаттамасын жасауға және сақтауға қойылатын талаптар

      1. Салық төлеуші (салық агенті) есепке алу құжаттамасын қазақ және (немесе) орыс тілдерінде қағаз және (немесе) электрондық жеткізгіштерде жасайды.

      Шет тілдерінде жасалған жекелеген құжаттар болған кезде салық органы салық төлеушіден (салық агентінен) оларды қазақ немесе орыс тіліне аударуды талап етуге құқылы.

      2. Салық төлеуші (салық агенті) есепке алу құжаттамасын электрондық нысанда жасаған кезде салықтық тексеру барысында салық органдарының лауазымды адамдарының талап етуі бойынша электрондық шот-фактуралардың ақпараттық жүйесінде тіркелген шот-фактураларды, бухгалтерлік құжаттаманы және бастапқы есепке алу құжаттарын қоспағанда, осындай құжаттаманың көшірмелерін қағаз жеткізгіштерде ұсынуға міндетті.

      3. Салық төлеуші (салық агенті) салық салу объектілеріне немесе салық салуға байланысты объектілерге қатысты есепке алу құжаттамасын салықтың немесе бюджетке төленетін төлемнің әрбір түрі үшін осы Кодекстің 48-бабында белгіленген талап қоюдың ескіру мерзімі өткенге дейін, бірақ кемінде бес жыл сақтайды.

      Есепке алу құжаттамасын сақтау мерзімі, егер олар белгілеген сақтау мерзімі осы тармақта белгіленген мерзімінен асып кетсе, осы баптың 4 және 5-тармақтарында көзделген жағдайларды қоспағанда, осындай есепке алу құжаттамасының негізінде салықтық міндеттеме есептелген кезеңнен кейінгі салықтық кезеңнен басталады.

      4. Салық төлеуші І-топтың тіркелген активінің, осы Кодекстің 258, 259 және 260-баптарына сәйкес түзілген амортизацияланатын активтердің жекелеген топтарының, оның ішінде мүліктік жалдау (жалға беру) шарты бойынша берілген (алынған) тіркелген активтің құнын растайтын есепке алу құжаттамасын осындай актив бойынша амортизациялық аударымдар есептелген соңғы салықтық кезеңнен кейінгі салықтық кезеңнен бастап бес жыл өткенге дейін сақтайды.

      Салық төлеуші II, III және IV топтың тіркелген активінің, оның ішінде мүліктік жалдау (жалға беру) шарты бойынша берілген (алынған) тіркелген активінің құнын растайтын есепке алу құжаттамасын осы Кодекстің 48-бабында белгіленген талап қоюдың ескіру мерзімі ішінде, бірақ осындай актив тіркелген активтер тобының құндық балансына қосылған салықтық кезеңнен кейінгі салықтық кезеңнен бастап кемінде бес жыл сақтайды.

      5. Салық төлеуші салық салу мақсатында амортизациялауға жатпайтын активтердің құнын растайтын есепке алу құжаттамасын салық төлеушіде амортизациялауға жатпайтын активтің шығып қалуы болған салықтық кезеңнен кейінгі салықтық кезеңнен бастап бес жыл бойы сақтайды.

      6. Салық төлеушіні қайта ұйымдастырған кезде қайта ұйымдастырылған тұлғаның есепке алу құжаттамасын сақтау жөніндегі міндеттеме оның құқық мирасқорына (құқық мирасқорларына) жүктеледі.

      Ескерту. 193-бапқа өзгеріс енгізілді – ҚР 21.12.2022 № 165-VII (01.04.2018 бастап қолданысқа енгізіледі) Заңымен.

194-бап. Бөлек салықтық есепке алуды жүргізу қағидалары

      1. Бөлек салықтық есепке алу – жалпыға бірдей белгіленгенге қарағанда осы Кодекспен өзге салық салу шарттары көзделген, мынадай бөлінетін санаттар:

      қызметтің түрі немесе түрлерінің жиынтығы;

      жер қойнауын пайдалануға арналған келісімшарт;

      рентабельділігі төмен, тұтқырлығы жоғары, суландырылған, шағын дебитті және игерілген санаттарға жатқызылған кен орны (кен орындарының тобы, кен орнының бір бөлігі);

      сенімгерлік басқару шарты немесе сенімгерлік басқару туындайтын өзге де жағдай;

      бірлескен қызмет туралы шарт;

      тауарларды, жұмыстарды, көрсетілген қызметтерді өткізу жөніндегі айналым;

      кірістің түрі;

      құрылыс объектісі бойынша жеке салықтардың белгілі бір түрі бойынша салықтық міндеттемелерді есептеу мақсатында салық салу объектілерін және (немесе) салық салуға байланысты объектілерді салықтық есепке алу болып табылады.

      Жалпыға бірдей белгіленген салық салу шарттарына қарағанда өзге салық салу шарттарына салықтың сомасын азайту, салық салудан босату, арнаулы салық режимiн қолдану да жатады.

      Салық төлеуші (салық агенті) осы Кодекспен бөлек салықтық есепке алуды жүргізу жөніндегі талаптар белгіленген бөлінетін санаттар бойынша салықтық міндеттемелерді есептеу мақсатында салық салу объектілерін және (немесе) салық салуға байланысты объектілерді біріктіруге құқылы емес.

      2. Салық төлеуші (салық агенті) осы Кодексте көзделген жағдайларда бөлек салықтық есепке алуды жүргізуге міндетті.

      Салық салу объектілеріне және (немесе) салық салуға байланысты объектілерді бөлек салықтық есепке алуды:

      бірлескен қызмет туралы шарт бойынша бірлескен қызмет туралы шартқа қатысушылардың уәкілетті өкілі;

      сенімгерлік басқару құрылтайшысы немесе сенімгерлік басқарушы жүргізуге міндетті.

      3. Шағын бизнес субъектілері үшін арнаулы салық режимін қолданатын салық төлеуші жалпыға бірдей белгіленген тәртіппен салық салуға жататын кірістер пайда болған кезде шағын бизнес субъектілері үшін арнаулы салық режиміндегі салықтық міндеттемелерден жеке жалпыға бірдей белгіленген тәртіппен салықтық міндеттемелерді есептеу мақсатында салық салу объектілерін және (немесе) салық салуға байланысты объектілерді бөлек салықтық есепке алуды жүргізуге міндетті.

      4. Салық төлеуші (салық агенті) салықтық есепке алу саясатында бөлек салықтық есепке алуды жүргізу тәртібін, оның ішінде жалпы кірістер мен шығыстар түрлерінің тізбесін, осындай кірістер мен шығыстарды осы Кодекспен салық салудың әртүрлі шарттары белгіленген бөлінетін санаттар мен өзге де қызмет арасында бөлу әдістерін өзі дербес белгілейді.

      5. Жер қойнауын пайдаланушы осы Кодекстің 723-бабында айқындалған тәртіппен келісімшарттан тыс қызметтен жеке келісімшарттық қызмет бойынша салықтық міндеттемелерді есептеу мақсатында салық салу объектілерін және (немесе) салық салуға байланысты объектілерді бөлек салықтық есепке алуды жүргізуге міндетті.

      6. Туынды қаржы құралдарымен операциялар жер қойнауын пайдалану жөніндегі операцияларға (келісімшарттық қызметке) жатпайды.

      7. Салық төлеушілер (салық агенттері) бөлек салықтық есепке алуды бекітілген салықтық есепке алу саясатына сәйкес және осы бапта белгіленген ережелерді ескере отырып, есепке алу құжаттамасы деректерінің негізінде жүргізеді.

      8. Салық төлеуші (салық агенті) салықтық міндеттемені есептеу үшін бөлек салықтық есепке алуды жүргізу кезінде:

      1) өзге қызметтен жеке әрбір бөлінетін санат бойынша – осы Кодекспен бөлек салықтық есепке алуды жүргізу туралы талап белгіленген салықтарды есептеу үшін салық салу объектілерін және (немесе) салық салуға байланысты объектілерді салықтық есепке алуда көрсетуді;

      2) тұтастай бүкіл қызмет бойынша – осы Кодекспен бөлек салықтық есепке алуды жүргізу туралы талап белгіленбеген салықтар мен бюджетке төленетін төлемдерді есептеуді;

      3) мыналарды:

      корпоративтік табыс салығы бойынша декларацияны;

      жеке табыс салығы бойынша декларацияны;

      осы тармақтың 6) тармақшасында көзделген жағдайда, қосылған құн салығы бойынша декларацияны қоспағанда, тұтастай бүкіл қызмет бойынша – салықтар мен бюджетке төленетін төлемдер бойынша салықтық есептілікті ұсынуды;

      4) мыналарды:

      оңайлатылған декларация негізінде арнаулы салық режимi қолданылатын кіріс түрлері бойынша – оңайлатылған декларацияны;

      тіркелген шегерім пайдаланыла отырып, арнаулы салық режимi қолданылатын кіріс түрлері бойынша – тіркелген шегерімі бар декларацияны;

      шаруа немесе фермер қожалықтары үшін арнаулы салық режимi қолданылатын қызметтен түсетін кірістер бойынша – бірыңғай жер салығын төлеушілерге арналған декларацияны;

      кірістің өзге түрлері бойынша – корпоративтік немесе жеке табыс салығы бойынша декларацияны жеке ұсынуды;

      5) тұтастай бүкіл қызмет бойынша корпоративтік немесе жеке табыс салығы жөніндегі бірыңғай декларацияны және осы тармақтың 4) тармақшасында көрсетілмеген жағдайларда әрбір бөлінетін санат бойынша оған тиісті қосымшаларды ұсынуды;

      6) мыналар:

      осы Кодекстің 411-бабында көзделген қызмет бойынша;

      өзге де қызмет жөнінде қосылған құн салығы бойынша жеке декларацияны ұсынуды қамтамасыз етуге міндетті.

      Ескерту. 194-бапқа өзгеріс енгізілді - ҚР 24.05.2018 № 156-VI Заңымен (01.01.2018 бастап қолданысқа енгізіледі).

195-бап. Корпоративтік табыс салығы бойынша бөлек салықтық есепке алуды жүргізудің жалпы қағидаттары

      1. Осы баптың мақсаттары үшін мынадай ұғымдар қолданылады:

      1) жалпы кірістер мен шығыстар – бөлінетін санат бойынша қызметті және өзге қызметті жүзеге асырумен бір мезгілде байланысты болатын және олардың арасында бөлуге жататын жалпы тіркелген активтер бойынша кірістер мен шығыстарды қоса алғанда, есепті салықтық кезеңдегі кірістер мен шығыстар;

      2) жалпы тіркелген активтер – бөлінетін санат бойынша қызметті және өзге қызметті жүзеге асырумен бір мезгілде байланысты болатын және оларды пайдаланудың өзіндік ерекшелігіне қарай нақты бөлінетін санатпен немесе өзге қызметпен тікелей себеп-салдарлық байланысы жоқ тіркелген активтер;

      3) жанама кірістер мен шығыстар – есепті салықтық кезеңдегі кірістер мен шығыстар, оның ішінде бірнеше бөлінетін санатпен тікелей себеп-салдарлық байланысы бар және осындай санаттар арасында ғана бөлінуге жататын тіркелген активтер бойынша кірістер мен шығыстар;

      4) жанама тіркелген активтер – пайдаланудың өзіндік ерекшелігіне қарай бірнеше бөлінетін санатпен тікелей себеп-салдарлық байланысы бар тіркелген активтер;

      5) тікелей кірістер мен шығыстар – нақты бөлінетін санатпен немесе өзге қызметпен тікелей себеп-салдарлық байланысы бар тіркелген активтер бойынша кірістер мен шығыстарды қоса алғанда, есепті салықтық кезеңдегі кірістер мен шығыстар.

      2. Бөлек салықтық есепке алуды жүргізу мақсатында салық төлеушінің барлық кірісі мен шығысы тікелей, жанама және жалпы болып бөлінеді.

      Салық төлеуші (салық агенті) кірістер мен шығыстарды тікелей, жанама және жалпы деп сыныптауды қызметтің өзіндік ерекшелігін негізге ала отырып, өзі дербес жүзеге асырады.

      Тікелей кірістер мен шығыстар тікелей себеп-салдарлық байланысы бар бөлінетін санатқа немесе өзге қызметке ғана толық көлемде жатқызылуға тиіс.

      Жалпы кірістер мен шығыстар бөлінетін санат пен өзге қызмет арасында бөлуге жатады және себеп-салдарлық байланысы бар сол бөлінетін санат пен өзге қызметтің кірістері мен шығыстарына тиісті үлесте жатады.

      Жанама кірістер мен шығыстар бөлінетін санаттар арасында ғана бөлінуге жатады және себеп-салдарлық байланысы бар сол санаттың кірістері мен шығыстарына тиісті үлесте жатады.

      Жалпы және жанама кірістер мен шығыстарды бөлу осы баптың 4-тармағында белгіленген әдістерге сәйкес және осы баптың 3-тармағының ережелері ескеріле отырып жүзеге асырылады.

      3. Жалпы және жанама тіркелген активтер бойынша бөлінетін санат пен өзге қызмет арасында бөлуге – салық төлеуші осы тіркелген активтер бойынша шеккен шығыстар, оның ішінде амортизация бойынша шығыстар және бұдан кейінгі шығыстар жатады.

      Сыйақылар бойынша жалпы және жанама шығыстар бойынша – осы Кодекстің 246-бабына сәйкес айқындалған, осындай сыйақылар бойынша шегерімнің жалпы сомасы бөлінуге жатады.

      Егер бағамдық айырма тікелей себеп-салдарлық байланыс бойынша салық төлеушінің бөлінетін санатына және өзге қызметіне жатқызылмайтын болса, салықтық кезеңде оң бағамдық айырма сомасының теріс бағамдық айырма сомасынан асып кетуі немесе теріс бағамдық айырма сомасының оң бағамдық айырма сомасынан асып кетуі түрінде алынған қорытынды (сальдоланған) нәтиже бағамдық айырма бойынша бөлуге жатады.

      Жалпы немесе жанама шығыстар ретінде шегерімдерге жатқызылуға тиіс салықтар оларға тиісті салық салу объектілері және (немесе) салық салуға байланысты объектілер бөлінбей, осы баптың 4-тармағында белгіленген әдістерге сәйкес бөлуге жатады.

      4. Салық төлеуші (салық агенті) әрбір бөлінетін санат пен өзге қызмет үшін жалпы және жанама кірістер мен шығыстарды бөлуді салықтық есепке алу саясатында қабылдаған бөлек салықтық есепке алуды жүргізудің бір немесе бірнеше әдісі негізінде, қызметтің өзіндік ерекшелігін ескере отырып, оның ішінде:

      1) салық төлеуші (салық агенті) салықтық кезеңде алған тікелей кірістердің жалпы сомасындағы, әрбір бөлінетін санат пен өзге қызметке келетін тікелей кірістердің үлес салмағы бойынша;

      2) салық төлеуші (салық агенті) салықтық кезеңде жұмсаған тікелей шығыстардың жалпы сомасындағы, әрбір бөлінетін санатқа және өзге қызметке келетін тікелей шығыстардың үлес салмағы бойынша;

      3) мына баптардың бірі бойынша шеккен шығыстардың үлес салмағы бойынша – салық төлеуші (салық агенті) салықтық кезеңде жұмсаған осы бап бойынша шығыстардың жалпы сомасындағы, әрбір бөлінетін санат пен өзге қызметке келетін тікелей өндірістік шығыстар, еңбекке ақы төлеу қоры немесе тіркелген активтердің құны бойынша;

      4) салық төлеуші (салық агенті) жұмыскерлердің жалпы орташа тізімдік санына бөлінетін санат пен өзге қызмет бойынша қызметке қатысатын жұмыскерлердің орташа тізімдік санының үлес салмағы бойынша;

      5) өзге де әдістерді ескере отырып, өзі дербес жүргізеді.

      Жалпы және жанама кірістер мен шығыстардың әр түріне қатысты оларды бөлудің салық төлеуші (салық агенті) айқындайтын саналуан әдістері қолданылуы мүмкін.

      Жалпы және (немесе) жанама кірістер мен шығыстарды неғұрлым дәл бөлу үшін жоғарыда көрсетілген әдістердің бірін қолдану нәтижесінде алынған үлес салмақтың мәнін салық төлеуші (салық агенті) жүзден бір (0,01%) үлеске дейін пайызбен айқындайды.

      Егер салықтық есепке алу саясатында жалпы кірістер мен шығыстарды бөлу әдісі белгіленбесе, онда салық органдары салықтық тексеруді жүргізу барысында осы тармақтың бірінші бөлігінің 1) тармақшасында белгіленген әдіс негізінде осындай кірістер мен шығыстарды бөлуді жүзеге асырады.

      5. Салық төлеушінің қызметі бойынша тұтастай корпоративтік табыс салығын есептеу кезінде қандай да бір бөлінетін санат бойынша шеккен залалдар ескерілмейді, салық төлеушінің оларды осы Кодекстің 300-бабының ережелерін ескере отырып, кейінгі салықтық кезеңдерде осындай бөлінетін санат бойынша қызметтен алған кірістердің есебінен ғана өтеуге құқығы болады.

196-бап. Қаржы лизингі

      1. Қазақстан Республикасының заңнамасына сәйкес жасалған лизинг шарты бойынша мүлікті беру, сондай-ақ лизинг нысанасын қайталама лизингке не қосалқы лизингке беру қаржы лизингі болып табылады.

      2. Егер лизинг шартында лизинг алушының қаржы лизингінің мерзімін ұзарту құқығы айқындалса, онда қаржы лизингінің мерзімі іс жүзінде ұзарту жүзеге асырылған мерзім ескеріле отырып айқындалады.

      3. Лизинг алушының лизинг шарты негізінде алуына жататын лизинг нысанасы қаржы лизингі бойынша берілетін мүлік болып табылады.

      Салықтық есепке алу мақсаты үшін лизинг алушы лизинг нысанасын сатып алушы ретінде қаралады.

      Лизинг шарты негізінде айқындалатын лизинг нысанасының құны лизинг нысанасы берілетін (алынатын) құн болып табылады. Егер лизинг шартында лизинг нысанасы берілетін (алуға жататын) құн жеке бөлініп көрсетілмесе, онда қосылған құн салығын қоспағанда, көрсетілген құн лизингтің бүкiл кезеңінде төлеуге жататын барлық лизингтік төлемдер сомасы ретінде айқындалады.

      Салықтық есепке алу мақсаты үшін Қазақстан Республикасының заңнамасына сәйкес лизинг шартына сәйкес келмейтін мүліктік жалдау шарты бойынша мүлікті беру қызметтерді көрсету ретінде, ал қосылған құн салығын қоспағанда, төлеуге жататын жалға беру төлемдері, тиісінше, көрсетілген қызметтер үшін төлемақы ретінде қаралады.

197-бап. Салықтық жеңілдіктерді қолдану мақсаттары үшін мүлікті қаржы лизингіне беру шарттары

      1. Осы Кодекстің 288-бабы 2-тармағының 1) тармақшасын, 398-бабын, 427-бабының 6-тармағын және 428-бабының 6-тармағын қолдану мақсаттары үшін мүлікті қаржы лизингіне беру осы бапта көзделген шарттарға сәйкес келуге тиіс.

      2. Егер осы тармақта және осы баптың 3-тармағында өзгеше белгіленбесе, Қазақстан Республикасының заңнамасына сәйкес үш жылдан астам мерзімге жасалған лизинг шарты бойынша мүлікті беру, егер ол мынадай шарттардың біріне сай келсе:

      1) мүлікті лизинг алушының меншігіне беру және (немесе) лизинг алушыға тіркелген баға бойынша мүлікті сатып алу құқығын беру лизинг шартында айқындалса;

      2) қаржы лизингінің мерзімі қаржы лизингі бойынша берілетін мүліктің пайдалы қызмет ету мерзімінің 75 пайызынан асып кетсе;

      3) қаржы лизингінің бүкіл мерзімінде лизингтік төлемдердің ағымдағы (дисконтталған) құны қаржы лизингі бойынша берілетін мүлік құнының 90 пайызынан асып кетсе, қаржы лизингі болып табылады.

      Қайталама лизинг деп лизинг шарты (бұдан әрі осы баптың мақсаттарында – бастапқы лизинг шарты) тоқтатылған, бұзылған не лизинг нысаналары санының өзгеруіне байланысты ол өзгертілген жағдайда, лизинг берушінің меншігінде қалған лизинг нысаналарын басқа лизинг алушыға (лизинг алушыларға) лизингке беру танылады, бұл ретте бір мезгілде мынадай талаптар сақталуы:

      бастапқы лизинг шартын бұзу, тоқтату не өзгерту күні мен қайталама лизинг шартын (шарттарын) жасасу күні осы Кодекстің 423-бабында белгіленген бір салықтық кезеңге дәл келуі;

      лизинг нысаналарының санына, лизингтік төлемдерге және лизинг мерзіміне арналған талаптарды қоспағанда, бастапқы лизинг шартында көзделген талаптар қайталама лизинг шартында (шарттарында) сақталуы;

      бастапқы лизинг шарты бойынша олардың жалпы санынан аспайтын көлемде лизинг нысаналары қайталама лизингке берілуі;

      қайталама лизингке берілетін лизинг нысанасының құны лизинг шарты бұзылған күні төленген, лизинг бойынша сыйақыны қоспағанда, лизингтік төлемдердің сомасына азайтылған бастапқы лизинг шарты бойынша лизинг нысанасының құнынан аспауы, қайталама лизинг шарты (шарттары) бойынша сыйақы мөлшерлемесінің мөлшері бастапқы лизинг шарты бойынша сыйақы мөлшерлемесінің мөлшерінен аспауы;

      лизинг нысаналары кемінде үш жыл мерзімге қайталама лизингке берілуі керек.

      3. Осы Кодекстің 288-бабы 2-тармағының 1) тармақшасын, 398-бабын, 427-бабының 6-тармағын және 428-бабының 6-тармағын қолдану мақсаттары үшін мыналар қаржы лизингі болып табылмайды:

      1) мынадай:

      лизинг алушы Қазақстан Республикасының оңалту және банкроттық туралы заңнамасына сәйкес банкрот деп танылған және Бизнес-сәйкестендіру нөмірлерінің ұлттық тізілімінен алып тасталған;

      лизинг алушы – жеке тұлға соттың күшіне енген шешімі негізінде хабар-ошарсыз кеткен деп танылған немесе қайтыс болды, әрекетке қабілетсіз немесе әрекет қабілеті шектеулі деп жарияланған, оған І, ІІ топтағы мүгедектік белгіленген, сондай-ақ лизинг алушы – жеке тұлға қайтыс болған жағдайда;

      лизинг алушыда өндіріп алуды қолдануға болатын мүліктің, оның ішінде ақшаның, бағалы қағаздардың немесе кірістердің болмауына байланысты лизинг берушіге атқару құжатын қайтару туралы сот орындаушысының қаулысы заңды күшіне енген және (немесе) сот орындаушысы нәтижесіз болған, Қазақстан Республикасының атқарушылық іс жүргізу және сот орындаушыларының мәртебесі туралы заңнамасында көзделген, оның мүлкін, соның ішінде ақшасын, бағалы қағаздарын немесе кірістерін анықтау жөнінде шараларды қабылдаған жағдайда;

      лизинг алушының мүлкіне, оның ішінде ақшасына, бағалы қағаздарына немесе кірістеріне өндіріп алуды қолданудан лизинг берушіге бас тарту туралы сот шешімі заңды күшіне енген;

      лизинг нысаналары қайталама лизингке берілген жағдайлардан басқа, осындай шарттарды жасасқан күннен бастап үш жыл өткенге дейін олар бойынша лизинг шарттары бұзылған (лизинг шарты бойынша міндеттемелер тоқтатылған) жағдайдағы лизингтік мәмілелер;

      2) лизинг шарты қолданылған бірінші жылы лизингтік төлемдердің сомасы (шарт бойынша және (немесе) іс жүзіндегі) сыйақыны есепке алмағанда лизинг нысанасы құнының 50 пайызынан астамын құрайтын лизингтік мәмілелер;

      3) лизинг алушыны қайта ұйымдастыру жағдайынан басқа, лизинг шартын жасасқан күннен бастап үш жыл өткенге дейін міндеттемедегі тұлғалардың ауысуы нәтижесінде лизинг алушы ауысқан лизингтік мәмілелер;

      4) лизинг берушіні қайта құру арқылы қайта ұйымдастыру жағдайынан басқа, міндеттемедегі тұлғалардың ауысуы нәтижесінде лизинг беруші ауысқан лизингтік мәмілелер;

      5) мүлікті қосалқы лизингке беру жөніндегі мәмілелер.

      Ескерту. 197-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

198-бап. Бірлескен кәсіпкерлік кезінде салықтық міндеттемені орындау ерекшеліктері

      1. Егер осы тармақта өзгеше белгіленбесе, бірлескен кәсіпкерлікті жүзеге асырған жағдайда салық салу объектілері және (немесе) салық салуға байланысты объектілер осы бапта айқындалған тәртіппен есепке алынады және оларға салықтар салынады.

      Бірлескен қызмет туралы шарт (жай серіктестік нысанында) негізінде бірлескен кәсіпкерлікті жүзеге асырған жағдайда салық салу объектілері және (немесе) салық салуға байланысты объектілер осы Кодекстің 199-бабында айқындалған тәртіппен есепке алынады және оларға салықтар салынады.

      Осы Кодекстің ерекше бөлігінде салық салу объектілерін және (немесе) салық салуға байланысты объектілерді есепке алудың және оларға салықтар салудың өзгеше тәртібін көздейтін, шаруа және фермер қожалықтарына қатысты арнаулы салық режимдері белгіленуі мүмкін.

      2. Бірлескен дара кәсіпкерлік шеңберіндегі қызмет бойынша, сондай-ақ бірлескен дара кәсіпкерлікте пайдаланылатын ортақ бірлескен меншікке қатысты салықтық міндеттемелерді орындауды:

      1) шаруа қожалығы нысанында бірлескен дара кәсіпкерлікті жүзеге асырған кезде – шаруа қожалығының басшысы;

      2) қалған жағдайларда – бірлескен дара кәсіпкерліктің уәкілетті тұлғасы жүзеге асырады.

      3. Егер мерзімінде орындалмаған салықтық міндеттеменің орындалуын қамтамасыз ету тәсілдерін және салықтық берешекті мәжбүрлеп өндіріп алу шараларын қолданғаннан кейін осы баптың 2-тармағының 2) тармақшасында аталған тұлғаның бірлескен дара кәсіпкерлік бойынша салықтық берешегі болса, осындай берешекті өтеу жөніндегі міндет бірлескен дара кәсіпкерліктің барлық мүшесіне тең үлестермен жүктеледі.

      Бұл ретте осы баптың 2-тармағының 2) тармақшасында аталған тұлға бірлескен дара кәсіпкерліктің барлық мүшесін бірлескен дара кәсіпкерлік бойынша салықтық берешектің болуы және осындай берешектің сомасы туралы салықтық берешекті мәжбүрлеп өндіріп алу шараларын қолдану басталған күннен бастап үш жұмыс күні ішінде хабардар етуге міндетті.

199-бап. Бірлескен қызметті жүзеге асыру

      1. Егер осы Кодексте өзгеше белгіленбесе, бірлескен қызметті жүргізу туралы уағдаластық не заңды тұлғаны құрмай бірлескен қызмет туралы шартқа екі және одан да көп қатысушыны көздейтін өзге де уағдаластық (бұдан әрі – бірлескен қызмет туралы шарт) болған жағдайда, салық салу объектілері және (немесе) салық салуға байланысты объектілер осы Кодексте айқындалған тәртіппен бірлескен қызмет туралы шартқа әрбір қатысушы бойынша тиісінше ескеріледі және оларға салықтар салынады.

      2. Бірлескен қызмет туралы шартқа әрбір қатысушы өзінің қатысу үлесіне қатысты, егер осы Кодексте өзгеше белгіленбесе, салық салу объектілерін және (немесе) салық салуға байланысты объектілерді айқындау үшін бірлескен қызмет бойынша активтерді, міндеттемелерді, кірістер мен шығыстарды есепке алуды өзі дербес жүргізеді.

      3. Бірлескен қызмет туралы шартта салық салу объектілерін және (немесе) салық салуға байланысты объектілерді айқындау үшін бірлескен қызмет бойынша активтерді, міндеттемелерді, кірістер мен шығыстарды бөлу тәртібі болмаған жағдайда, бірлескен қызмет туралы шартқа қатысушылар алғашқы салықтық есептілікті ұсынғанға дейін бірлескен қызмет бойынша салықтық есепке алу саясатын әзірлейді және бекітеді, онда осындай тәртіп және бірлескен қызмет нәтижесінде туындайтын салықтық міндеттеме көрсетіледі.

      4. Бірлескен қызмет туралы шартта, егер осы Кодексте өзгеше белгіленбесе, бірлескен қызмет туралы шартқа қатысушылардың осындай қызмет немесе оның бір бөлігі бойынша салықтық есепке алуды жүргізуге жауапты уәкілетті өкілі айқындалуы мүмкін.

      5. Бірлескен қызмет туралы шартқа қатысушылардың уәкілетті өкілі бірлескен қызмет немесе оның бір бөлігі бойынша активтерді, міндеттемелерді, кірістер мен шығыстарды салық мақсатына орай осы уәкілетті өкілдің өзге қызметі бойынша активтерінен, міндеттемелерінен, кірістері мен шығыстарынан жеке есепке алады.

      6. Салық салу объектілерін және (немесе) салық салуға байланысты объектілерді айқындау үшін бірлескен қызмет бойынша активтерді, міндеттемелерді, кірістер мен шығыстарды бірлескен қызмет туралы шартқа қатысушылар арасында бөлуді бірлескен қызмет туралы шартқа қатысушылар және (немесе) егер болса, олардың уәкілетті өкілі бірлескен қызмет туралы шартта айқындалған тәртіппен әрбір салықтық кезеңнің қорытындылары бойынша жүзеге асырады.

      Егер бірлескен қызмет туралы шарт талаптарында және (немесе) бірлескен қызмет бойынша салықтық есепке алу саясатында салық салу объектілерін және (немесе) салық салуға байланысты объектілерді айқындау үшін активтерді, міндеттемелерді, кірістер мен шығыстарды бөлу тәртібі белгіленбесе, бірлескен қызмет туралы шартқа қатысушылар және (немесе) егер болса, мұндай қатысушылардың уәкілетті өкілі көрсетілген бөлуді бірлескен қызмет туралы шартқа сәйкес қатысу үлестеріне пропорционалды жүзеге асырады.

      Салық салу объектілерін және (немесе) салық салуға байланысты объектілерді айқындау үшін активтерді, міндеттемелерді, кірістер мен шығыстарды бірлескен қызмет туралы шартқа қатысушылар арасында бөлу нәтижелері жазбаша түрде ресімделуге, оған бірлескен қызмет туралы шартқа барлық қатысушы және (немесе) егер болса, олардың уәкілетті өкілі қол қоюға, сондай-ақ мөрлермен бекітілуге (Қазақстан Республикасының заңнамасында белгіленген жағдайда олар болған кезде) тиіс. Активтерді, міндеттемелерді, кірістер мен шығыстарды бөлу нәтижелері туралы құжатты бірлескен қызмет туралы шартқа әрбір қатысушы салықтық тексеруді жүргізу кезінде салық органдарына ұсынады.

      Бірлескен қызмет туралы шартқа қатысушылардың уәкілетті өкілінде, егер осы Кодексте өзгеше белгіленбесе, активтерді, міндеттемелерді, кірістер мен шығыстарды бөлу соның негізінде жүзеге асырылған барлық құжаттың көшірмелері болуға тиіс.

200-бап. Жер қойнауын пайдаланушылардың бірлескен қызметті жүзеге асыру ерекшеліктері

      1. Егер жер қойнауын пайдалануға арналған бір келісімшарт бойынша жер қойнауын пайдалану құқығы жай серiктестiк (консорциум) құрамындағы бірнеше жеке және (немесе) заңды тұлғаға тиесiлi болса, жай серiктестiкке (консорциумға) әрбір қатысушы Қазақстан Республикасының салық заңнамасында белгіленген салықтар және бюджетке төленетін төлемдер бойынша салық төлеуші болады.

      2. Егер жер қойнауын пайдалануға арналған бір келісімшарт бойынша жер қойнауын пайдалану құқығы жай серiктестiк (консорциум) құрамындағы бірнеше жеке және (немесе) заңды тұлғаға тиесiлi болса, онда жер қойнауын пайдалануға арналған мұндай келісімшарт бойынша жүзеге асырылатын қызмет бойынша жай серiктестiкке (консорциумға) қатысушылар осындай қызмет бойынша жиынтық салықтық есепке алуды жүргізуге жауапты жай серiктестiкке (консорциумға) қатысушылардың уәкілетті өкілін айқындауға міндетті.

      Жай серiктестiкке (консорциумға) қатысушылардың уәкілетті өкілі осы Кодекстің талаптарына сәйкес жер қойнауын пайдалануға арналған келісімшарт бойынша жүзеге асырылатын қызмет бойынша жиынтық салықтық есепке алуды жүргізуге міндетті.

      Өнімді бөлу туралы келісім (келісімшарт) шеңберінде жер қойнауын пайдалану жөніндегі операциялар жүзеге асырылған жағдайда, осындай уәкілетті өкіл ретінде оператор әрекет етеді.

      Жай серiктестiкке (консорциумға) қатысушылардың уәкілетті өкілінің, оның ішінде оператордың өкілеттіктері осы Кодекстің 16 немесе 17-баптарының талаптарына сәйкес расталуға тиіс.

      3. Жер қойнауын пайдалануға арналған келісімшарт бойынша салықтық міндеттемелерді орындауды осы Кодексте айқындалған тәртіппен жай серiктестiкке (консорциумға) қатысушы (қатысушылар) және (немесе) осындай қызмет бойынша жиынтық салықтық есепке алуды жүргізуге жауапты жай серiктестiкке (консорциумға) қатысушылардың уәкілетті өкілі жиынтық салықтық есепке алу деректерінің негізінде жүргізеді. Бұл ретте осы Кодекстің 722-бабы 3-тармағының 2) тармақшасында көзделген жағдайларды қоспағанда, салықтық есептілік нысандарын ұсыну жөніндегі салықтық міндеттемелерді орындауды жай серiктестiкке (консорциумға) қатысушылар өзі дербес жүзеге асырады.

24-тарау. "БУХГАЛТЕРЛІК ЕСЕП ПЕН ҚАРЖЫЛЫҚ ЕСЕПТІЛІК ТУРАЛЫ" ҚАЗАҚСТАН РЕСПУБЛИКАСЫНЫҢ ЗАҢЫНА СӘЙКЕС БУХГАЛТЕРЛІК ЕСЕПКЕ АЛУДЫ ЖҮРГІЗУДІ ЖӘНЕ ҚАРЖЫЛЫҚ ЕСЕПТІЛІК ЖАСАУДЫ ЖҮЗЕГЕ АСЫРМАЙТЫН ДАРА КӘСІПКЕРЛЕРДІҢ САЛЫҚТЫҚ ЕСЕПКЕ АЛУДЫ ЖҮРГІЗУ ЕРЕКШЕЛІКТЕРІ

201-бап. Жалпы ережелер

      "Бухгалтерлік есеп пен қаржылық есептілік туралы" Қазақстан Республикасының Заңына сәйкес бухгалтерлік есепке алуды жүргізуді және қаржылық есептілік жасауды жүзеге асырмайтын дара кәсіпкерлердің салықтық есепке алуды жүргізуі және салықтық міндеттемелерін айқындау және орындау тәртібі бөлігінде осы Кодекстің нормаларын қолдану мақсатында мынадай ұғымдар пайдаланылады:

      1) активтер – дара кәсiпкер бақылап отыратын, болашақта экономикалық пайда алу күтiлетiн мүлік;

      2) бастапқы есепке алу құжаттары – салықтық есепке алуды жүргiзуге негiз болатын, операцияның немесе оқиғаның жасалу фактiсiн және оны жасауға құқықты қағаз жеткізгіште де, электрондық жеткiзгiште де құжаттамалық куәландыру;

      3) биологиялық актив – ауыл шаруашылығы қызметінде пайдалануға арналған жануар немесе өсімдік;

      4) запастар – сатуға, сондай-ақ өндірістік процесте, әкімшілік мақсаттар үшін немесе жұмыстарды орындау, қызметтерді көрсету кезінде пайдалануға арналған активтер;

      5) капитал – дара кәсiпкердiң активтерінде барлық мiндеттеме шегерiлгеннен кейiн қалатын үлес;

      6) кірістер – есептi кезең iшiнде активтердiң түсуі немесе өсуi немесе мiндеттемелердiң азаюы нысанында экономикалық пайданың ұлғаюы, олар капиталға қатысушы тұлғаның жарналарымен байланысты ұлғаюдан өзгеше капиталдың ұлғаюына алып келеді;

      7) материалдық емес актив – физикалық пішіні жоқ, өндірісте пайдалануға немесе әкімшілік мақсаттарға, оның ішінде басқа тұлғаларға мүліктік жалдауға (жалға) беруге арналған сәйкестендірілетін ақшалай емес актив;

      8) мiндеттеме – дара кәсiпкердiң жүктелген мiндетi, оны реттеу экономикалық пайданы қамтитын ресурстардың шығып қалуына алып келеді;

      9) негізгі құралдар – материалдық активтер:

      олар тауарларды өткізу, жұмыстарды орындау, қызметтерді көрсету кезінде өндірісте пайдалануға немесе әкімшілік мақсаттарға, оның ішінде басқа тұлғаларға мүліктік жалдауға (жалға) беруге арналған;

      оларды бір жылдан астам уақыт бойы пайдалану болжанады.

202-бап. Бастапқы есепке алу құжаттарының нысандары және оларды жасау жөніндегі талаптар

      1. "Бухгалтерлік есеп пен қаржылық есептілік туралы" Қазақстан Республикасының Заңына сәйкес бухгалтерлік есепке алуды және қаржылық есептілікті жүргізуді жүзеге асырмайтын дара кәсіпкерлер бастапқы есепке алу құжаттарын қолданады, олардың нысандары мен оларды жасау жөніндегі талаптарды уәкілетті орган бекітеді.

      Аталған дара кәсіпкерлер электрондық цифрлық қолтаңбаны қолдана отырып, электрондық шот-фактуралардың ақпараттық жүйесінде бастапқы есепке алу құжаттарын ресімдеуді жүргізуге де құқылы.

      2. Салықтық тіркелімдердегі жазбалар бастапқы құжаттардың негізінде жүргізіледі.

      Ескерту. 202-бапқа өзгеріс енгізілді – ҚР 21.12.2022 № 165-VII (01.04.2018 бастап қолданысқа енгізіледі) Заңымен.

203-бап. Салықтық есепке алуды жүргізу ерекшеліктері

      1. Дара кәсіпкерлер шетел валютасында жасалған операцияларды операция жасалған күннің алдындағы соңғы жұмыс күні айқындалған валюта айырбастаудың нарықтық бағамын қолдана отырып теңгемен қайта есептейді. Бағамдық айырма салық салу мақсатында ескерілмейді.

      2. Салықтық есепке алуда запастар дара кәсіпкер не ол уәкілеттік берген тұлға оларды алған кезде, оның ішінде дара кәсіпкер құрамынан өзге де активтерді ауыстыру арқылы негізгі құралдарды бөлшектеу нәтижесінде оларды өндіргеннен кейін өзіндік құны бойынша танылады.

      Запастардың өзіндік құны сатып алуға, қайта өңдеуге жұмсалатын шығындарды, запастарды ағымдағы жай-күйіне жеткізу және ағымдағы орналасу орнына дейін жеткізіп беру мақсатында жүргізілген өзге де шығындарды қамтиды.

      Сатып алуға жұмсалатын шығындар импорттық баждарды, салықтарды (өтелетіндерінен басқа), тасуға, өңдеуге жұмсалатын шығыстарды және сатып алуға тікелей байланысты басқа да шығыстарды қамтиды. Өнім беруші ұсынған сауда шегерістері, өнім берушінің төлемдерді қайтаруы және өзге де осыған ұқсас шегерістер мен қайтарулар шығындарды айқындаған кезде шегеріп тасталады.

      Запастарды қайта өңдеуге жұмсалатын шығындар шикізатты дайын өнім етіп қайта өңдеуге тікелей байланысты шығындарды, оның ішінде еңбекке ақы төлеуге жұмсалатын тікелей шығындарды, сондай-ақ өндірістік үстеме шығыстарды қамтиды.

      Салықтық есепке алу мақсаты үшін запастар бірлігінің өзіндік құны запастардың осындай бірлігіне осы тармақтың екінші бөлігінде көзделген іс жүзіндегі шығындар бойынша айқындалады.

      Дара кәсіпкер салықтық есепке алу мақсаты үшін запастар бірлігінің өзіндік құнын орташа өлшемді құн әдісі бойынша айқындауға құқылы. Орташа өлшемді құн әдісі бойынша запастардың өзіндік құны кезең басындағы запастардың және кезең ішінде сатып алынған (өндірілген) ұқсас запастардың өзіндік құнының орташа мәні ретінде айқындалады. Бұл әдісті таңдауды дара кәсіпкер салықтық есепке алу саясатында көрсету арқылы жүзеге асырады.

      Тауарлар өндіруді жүзеге асыратын дара кәсіпкерлер, сондай-ақ орташа өлшемді құн әдісін таңдаған дара кәсіпкерлер запастарды олардың келіп түсуі мен шығып қалуы кезінде салықтық тіркелімдерде ескереді, олардың нысанын дара кәсіпкерлер өзі дербес әзірлейді.

      Запастардың ішкі орын ауыстыру арқылы түсуі дара кәсіпкердің кірісі болып табылмайды. Запастардың ішкі орын ауыстыру деп олардың дара кәсіпкер тағайындаған бір материалдық жауапты тұлғадан сол дара кәсіпкер тағайындаған басқа материалдық жауапты тұлғаға ауысуы түсініледі.

      Дара кәсіпкердің салықтық есепке алу мақсаты үшін запастарды сақтауға немесе алыс-беріс шикізаты ретінде беру запастардың шығып қалуы болып табылмайды.

      Запастарды сақтауға алуды дара кәсіпкер сақтау шарты негізінде немесе егер дара кәсіпкер запастарды алса және осы запастарды берушілердің төлем талаптары шоттарының акцептінен және оларды төлеуден заңды негізде бас тартса, акцептен бас тарту туралы өтініш негізінде жүзеге асырады. Осындай запастардың құны дара кәсіпкердің кірісі болып табылмайды.

      Мыналар:

      1) актив ретінде тануды тоқтату, оның ішінде запастарды басқа жаққа өткізген, өтеусіз берген, өндіріс процесінде, жұмыстарды орындау, қызметтерді көрсету кезінде және өзге де мақсаттар үшін пайдаланған, жарғылық капиталға жарна ретінде берген кезде, айырбастаған кезде, түгендеу кезінде жетіспеушіліктер анықталған, мүліктер ұрланған, бүлінген, сақтау мерзімдері өткен, моральдық тұрғыдан тозған кезде және тұтынушылық қасиеттерін жоғалтқан өзге де жағдайларда тануды тоқтату;

      2) активті қайта сыныптау, оның ішінде негізгі құралдардың, өзге де активтердің құрамына аудару запастардың шығып қалуы болып табылады.

25-тарау. САЛЫҚ НЫСАНДАРЫ

204-бап. Салық нысандары

      1. Салық нысандары салықтық өтінішті, салықтық есептілікті және салықтық тіркелімдерді қамтиды.

      2. Салық төлеуші (салық агенті) не оның өкілі салық нысандарын қағаз және (немесе) электрондық жеткізгіштерде қазақ және (немесе) орыс тілдерінде жасайды, қол қояды, куәландырады (Қазақстан Республикасының заңнамасында белгіленген жағдайларда мөрмен не электрондық цифрлық қолтаңбамен).

      Салық төлеуші-жеке тұлғалардың Қазақстан Республикасының заңнамасына сәйкес бірреттік парольдерді пайдалана отырып салық нысандарына қол қоюына және куәландыруына жол беріледі.

      Ескерту. 204-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

205-бап. Салық нысандарын сақтау мерзімі

      1. Салық нысандары осы Кодекстің 48-бабында белгіленген талап қоюдың ескіру мерзімі ішінде, бірақ кемінде бес жыл салық төлеушіде (салық агентінде) сақталады.

      2. Салық төлеуші, салық агенті, оператор – заңды тұлға қайта ұйымдастырылған кезде, қайта ұйымдастырылған тұлғаның салық нысандарын сақтау жөніндегі міндеттеме оның құқық мирасқорына (құқық мирасқорларына) жүктеледі.

1-параграф. Салықтық өтініш, салықтық есептілік

206-бап. Жалпы ережелер

      1. Салықтық өтініш осы Кодексте белгіленген жағдайларда салық төлеушінің (салық агентінің) өз құқықтарын іске асыру және міндеттерін орындау мақсатында салық органына ұсынатын құжаты болып табылады. Салықтық өтініштердің нысандарын уәкілетті орган бекітеді.

      2. Салықтық есептілік салық төлеушінің (салық агентінің) осы Кодексте белгіленген тәртіпке сәйкес ұсынылатын құжаты болып табылады, онда салық төлеуші (салық агенті), салық салу объектілері және (немесе) салық салуға байланысты объектілер туралы, активтер мен міндеттемелер туралы, сондай-ақ салықтық міндеттемелер мен әлеуметтік төлемдерді есептеу туралы мәліметтер қамтылады.

      Салықтық есептiлiк салықтардың, бюджетке төленетiн төлемдердiң түрлерi, әлеуметтiк төлемдер бойынша салықтық декларацияларды, есеп-қисаптарды, оларға қосымшаларды, тауарларды әкелу және жанама салықтарды төлеу туралы өтінішті, жалға алу (пайдалану) шарттарының тізілімін қамтиды. Салықтық есептiлiктің нысандарын және оларды жасау қағидаларын уәкiлеттi орган бекiтедi.

      Осы Кодекстің мақсаттары үшін тауарларды әкелу және жанама салықтарды төлеу туралы өтініш салық декларациясы болып табылады.

      3. Тауарларды әкелу және жанама салықтарды төлеу туралы өтінішті қоспағанда, салықтық есептілік мынадай түрлерге бөлінеді:

      1) бастапқы салықтық есептілік – салық төлеушіні (салық агентін) тіркеу есебіне қою жүргізілген және (немесе) салықтардың және бюджетке төленетін төлемдердің белгілі бір түрі бойынша салықтық міндеттеме, сондай-ақ әлеуметтік төлемдерді есептеу, ұстап қалу және аудару жөніндегі міндет алғаш туындаған салықтық кезең үшін ұсынылатын салықтық есептілік;

      2) кезекті салықтық есептілік – бастапқы салықтық есептілік ұсынылғаннан кейін келесі салық кезеңдеріне ұсынылатын салықтық есептілік;

      3) қосымша салықтық есептілік – осы өзгерістер және (немесе) толықтырулар қатысты болатын салықтық кезең үшін бұрын ұсынылған салықтық есептілікке өзгерістер және (немесе) толықтырулар енгізілген кезде ұсынылатын салықтық есептілік;

      4) хабарлама бойынша қосымша салықтық есептілік – салық органы камералдық бақылау нәтижелері бойынша бұзушылықтарды анықтаған салықтық кезең үшін бұрын ұсынылған салықтық есептілікке өзгерістер және (немесе) толықтырулар енгізген кезде ұсынылатын салықтық есептілік;

      5) таратудың салықтық есептілігі – салық төлеуші (салық агенті) қызметін тоқтатқан, таратылған немесе қайта ұйымдастырылған кезде, сондай-ақ қосылған құн салығы бойынша тіркеу есебінен шығарылған кезде ұсынылатын салықтық есептілік.

      Ескерту. 206-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

207-бап. Салықтық есептілікті, оның ішінде жалға алу (пайдалану) шарттарының тізілімін жасау ерекшеліктері

      1. Осы Кодексте көзделген жағдайларда салық салудың әртүрлi шарттары белгiленген қызмет түрлерiн жүзеге асыратын салық төлеушi (салық агенті) салықтық есептілікті әрбір қызмет түрi бойынша бөлек жасайды.

      Күнтiзбелiк жыл iшiнде ауыл шаруашылығы өнімін өндірушілер және ауыл шаруашылығы кооперативтері үшін арнаулы салық режимінен жалпыға бірдей белгiленген тәртiпке ауысқан жағдайда, көрсетiлген күнтiзбелiк жылда:

      арнаулы салық режимiн;

      жалпыға бірдей белгiленген тәртiптi қолданған кезең үшін салықтық есептілік жеке жасалады.

      2. Осы Кодексте бөлек салықтық есепке алуды жүргізу қажеттігі көзделген жер қойнауын пайдаланушылар осы Кодексте айқындалған тәртіппен салықтық есептілікті жасайды.

      3. Жалға алу (пайдалану) шарттарының тізілімін сауда объектілерін, сауда объектілеріндегі, оның ішінде сауда базарларындағы сауда орындарын уақытша иеленуге және пайдалануға беретін тұлғалар жасайды.

      Жалға алу (пайдалану) шарттарының тiзiлiмi сауда объектiлерiн, сауда объектiлерiндегі, оның ішінде сауда базарларындағы сауда орындарын жалға (пайдалануға) беретiн салық төлеушiнің тұрған жері бойынша есептi кезеңнен кейiнгi жылдың 31 наурызынан кешiктiрiлмейтін мерзімде жасалады және салық органына ұсынылады.

208-бап. Салықтық өтінішті, салықтық есептілікті ұсыну тәртібі

      1. Салықтық өтініш, салықтық есептілік осы Кодексте белгіленген тәртіппен және мерзімдерде салық органдарына ұсынылады.

      2. Егер салық төлеуші (салық агенті) уәкілетті орган өздері үшін салықтық есептіліктің әртүрлі нысандарын белгілеген санаттарға жататын болса, онда мұндай жағдайда, салықтық есептілік салық төлеуші (салық агенті) жатқызылатын әрбір санат үшін көзделген нысандар бойынша ұсынылады.

      3. Егер осы бапта өзгеше көзделмесе, салықтық өтініш пен салықтық есептілік тиісті салық органдарына таңдауы бойынша:

      1) келу тәртібімен – қағаз жеткізгіште, оның ішінде "Азаматтарға арналған үкімет" Мемлекеттік корпорациясы арқылы (қосылған құн салығы бойынша салықтық есептілікті қоспағанда);

      2) хабарламасы бар тапсырыс хатпен пошта арқылы – қағаз жеткізгіште;

      3) ақпаратты компьютерлік өңдеуге жол беретін электрондық нысанда ұсынылады.

      4. Салық органының шешімімен қосылған құн салығы бойынша тіркеу есебінен шығарылғаннан кейін қосылған құн салығы бойынша салықтық есептілік келу тәртібімен ұсынылады.

      5. Уәкілетті орган арнаулы мемлекеттік органдармен, Қазақстан Республикасы Қорғаныс министрлігінің әскери барлау органдарымен, құқық қорғау органдарымен бірлесіп салықтық есептілікті ұсынудың ерекше тәртібін және осындай есептілікті ұсынатын тұлғалардың тізбесін айқындайды.

      6. Салықтық өтініш және (немесе) салықтық есептілік келу тәртібімен қағаз жеткізгіште ұсынылған жағдайда, екі дана етіп ұсынылады, бір данасы салық органының белгісі қойылып салық төлеушіге (салық агентіне) қайтарылады.

      7. Электрондық форматтың құрылымы, электрондық нысанда жасауға және ұсынуға арналған бағдарламалық қамтамасыз ету және осы бағдарламалық қамтамасыз етуді жаңарту уәкілетті органның интернет-ресурсына:

      1) салықтық өтініш – ағымдағы жылдың 1 қаңтарынан кешіктірілмей;

      2) салықтық есептілік – салықтық есептілікті ұсыну мерзімі басталғанға дейін отыз жұмыс күнінен кешіктірілмей орналастырылады.

      8. Егер осы тармақта өзгеше көзделмесе, қосымша және (немесе) хабарлама бойынша қосымша есептілікті қоспағанда, салық төлеуші (салық агенті) таратудың салықтық есептілігін ұсынғаннан кейін салық органына келесі салықтық есептілікті ұсынуға құқылы емес.

      Аяқталмаған салықтық кезең үшін ұсынылған таратудың салықтық есептілігі:

      1) салық төлеуші (салық агенті) салықтық тексеру аяқталғаннан кейін тарату туралы, бөлiну жолымен қайта ұйымдастыру туралы шешімін өзгерткен;

      2) салық төлеуші (салық агенті) дара кәсіпкер ретінде тіркеу есебінен шығарылғанға дейін кәсіпкерлік қызметті тоқтату туралы шешімін өзгерткен;

      3) дара кәсіпкер ретінде тіркеу есебінен шығарудан бас тарту туралы шешім шығарылған жағдайларда, салықтық кезең үшін кезекті салықтық есептілікке теңестіріледі.

      Таратудың салықтық есептілігі ұсынылған күннен бастап келесі салықтық кезеңдер үшін салықтық есептілік осы Кодексте белгіленген тәртіппен және мерзімдерде тиісті салық органдарына ұсынылады.

      9. Салық салу объектілері болмаған кезде:

      мүлік салығы;

      жер салығы;

      көлік құралдары салығы;

      экспортқа рента салығы;

      қол қойылған бонус;

      тарихи шығындарды өтеу жөніндегі төлем;

      бюджетке төленетін төлемдер;

      бейрезидент кірісінен төлем көзінен ұсталатын корпоративтік табыс салығы бойынша салықтық есептілік ұсынылмайды.

      9-1. Осы баптың 9-тармағында көрсетілмеген жер қойнауын пайдаланушылардың арнаулы төлемдері мен салықтары бойынша салықтық есептілікті жер қойнауын пайдаланушы жер қойнауын пайдалануға арналған тиісті келісімшарт бойынша ұсынады.

      10. Акциз бойынша салықтық есептілікті ұсыну жөніндегі міндеттеме мынадай қызмет түрлерін:

      бензин (авиациялық бензиннен басқа), дизель отынын өндіруді;

      бензин (авиациялық бензиннен басқа), дизель отынын көтерме және (немесе) бөлшек саудада өткізуді;

      этиль спиртін және (немесе) алкоголь өнімін өндіруді;

      темекі бұйымдарын өндіруді;

      осы Кодекстің 462-бабының 6) тармақшасында көзделген акцизделетін тауарларды өндіруді, жинауды (жинақтауды) жүзеге асыратын салық төлеушілерге (салық агенттеріне) қолданылады.

      Акциз бойынша салықтық есептілікті ұсыну жөніндегі мiндеттеме шикi мұнай, газ конденсаты бойынша (экспортқа өткізілген шикi мұнайдан, газ конденсатынан басқа) салық салынатын операцияларды жүзеге асыратын салық төлеушілерге (салық агенттеріне) қолданылады.

      Акциз бойынша салықтық есептілікті ұсыну жөніндегі мiндеттеме темекі бұйымдарын, қыздырылатын темекісі бар бұйымдарды, электрондық сигареттерде пайдалануға арналған құрамында никотин бар сұйықтықты көтерме саудада өткізуді жүзеге асыратын салық төлеушілерге (салық агенттеріне) қолданылмайды.

      11. Декларацияларға, есеп-қисаптарға қосымшалар оларда көрсетілуге жататын деректер болмаған кезде ұсынылмайды.

      Ескерту. 208-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 20.12.2021 № 85-VII (01.01.2018 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

209-бап. Салықтық тіркелімдерді қоспағанда, салық нысандарын қабылдау

      1. Салық нысандары салық органдарына осы Кодексте және уәкілетті орган бекітетін мемлекеттік қызметтер көрсету тәртібін айқындайтын заңға тәуелді нормативтік құқықтық актілерде белгіленген мерзімдерде ұсынылады.

      2. Салық нысандарын салық органдарына ұсыну күні оларды ұсыну тәсіліне қарай:

      1) келу тәртібімен ұсынған кезде – салық органдарының немесе "Азаматтарға арналған үкімет" Мемлекеттік корпорациясының қабылдаған күні;

      2) хабарламасы бар тапсырыс хатпен пошта арқылы ұсынған кезде – пошта немесе өзге байланыс ұйымының қабылдағаны туралы белгі қойылған күн;

      3) электрондық нысанда ұсынған кезде – жүйеде қабылданған кезден бастап бір жұмыс күнінен кешіктірілмейтін мерзімде салық төлеушіге (салық агентіне) жіберілетін электрондық хабарламада көрсетілген, салықтық есептілікті қабылдау және өңдеу жүйесі орталық торабының қабылдаған күні болып табылады.

      3. Салық органдарының жүйесі салық нысандарын қабылдаған және өңдеген кезде оның толықтығын және оны толтырудың дұрыстығын тексеруден тұратын форматтық-логикалық бақылау жүргізіледі.

      4. Жеке тұлғалардың декларацияларды ұсынуы туралы ақпарат осы баптың 2-тармағында белгіленген, жеке тұлғалардың декларациялары ұсынылған күннен бастап он бес жұмыс күні ішінде уәкілетті органның интернет-ресурсына орналастырылады.

      5. Салық нысандары, мынадай жағдайлардың біреуі немесе бірнешеуі болған кезде:

      1) салық нысандары уәкілетті орган белгілеген нысандарға сәйкес келмесе;

      2) салық нысанында салық органының коды көрсетілмесе;

      3) салық нысанында салық төлеушінің (салық агентінің) сәйкестендіру нөмірі көрсетілмесе немесе дұрыс көрсетілмесе;

      4) салық нысанында салықтық кезең көрсетілмесе;

      5) салық нысанында активтер мен міндеттемелер туралы декларация жасалған күн көрсетілмесе;

      6) салық нысанында салықтық есептіліктің түрі көрсетілмесе;

      7) салықтық есептілікке қол қойылмаса және (немесе) өзінің атауы бар мөрмен куәландырылмаса;

      8) форматтық-логикалық бақылаудың салықтық есептілікті қабылдау және өңдеу жүйесі қабылдамаған кезде салықтық есептілікте "Өндеуден бас тартылды" деген өңдеу мәртебесі болса;

      9) салықтық есептілікті ұсыну мерзімі ұзартылған жағдайда салықтық есептілікті ұсыну тәсіліне қатысты осы Кодекстің 212-бабы 1-тармағының талаптары бұзылса;

      10) осы Кодекстің 412-бабы 2-тармағының 1) тармақшасына сәйкес шот-фактуралар қағаз жеткізгіште жазып берілген жағдайда – салықтық кезең ішінде сатып алынған және өткізілген тауарлар, жұмыстар, көрсетілетін қызметтер бойынша шот-фактуралардың тізілімдері қосылған құн салығы бойынша декларациямен бір мезгілде ұсынылмаса;

      11) қосылған құн салығы бойынша салықтық есептілік салық органының шешімімен көрсетілген салық бойынша тіркеу есебінен шығарылғаннан кейін келу тәртібімен ұсынылмаса;

      12) салықтық есептілікті тіркелуі заңды күшіне енген сот шешімінің негізінде жарамсыз деп танылған дара кәсіпкер немесе заңды тұлға ұсынса;

      13) қосылған құн салығы бойынша салықтық есептілікті осы Кодекстің 85-бабының 4-тармағы 6) тармақшасының сегізінші және тоғызыншы абзацтарында көзделген жағдайларда салық органының шешімі бойынша қосылған құн салығы бойынша тіркеу есебінен шығарылған тұлғалар ұсынса, салық органдарына ұсынылмады деп есептеледі.

      Ескерту. 209-бапқа өзгеріс енгізілді - ҚР 25.11.2019 № 272-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

210-бап. Салықтық есептілікті керi қайтарып алу тәртібі

      1. Салық төлеуші (салық агентi) салықтық есептілікті керi қайтарып алу үшін салық органына:

      1) өзі тiркеу есебiне қойылған жер бойынша салықтық өтiнiштi ұсынады.

      Салық органының коды дұрыс көрсетілмеген салықтық есептiлiкті өзгерту әдісімен кері қайтарып алған жағдайда, салықтық өтiнiш осындай есептілікті ұсыну орны бойынша ұсынылады;

      2) осы Кодекстің 208-бабы 2-тармағының шарттарын бұза отырып ұсынылған салықтық есептілікті жою әдісімен кері қайтарып алған жағдайда, салықтық есептілікті ұсынады.

      Салықтық есептілік көрсетілген салықтық кезеңге ұсынылған салықтық есептіліктің барлық қосымша нысандары ескеріле отырып, салықтық есептілікті қабылдау және өңдеу жүйесiнен салық органының керi қайтарып алуына жатады.

      Салықтық есептілікті керi қайтарып алу мынадай әдiстердiң бірiмен жүргізіледі:

      1) жою әдiсiмен, бұл ретте керi қайтарылатын салықтық есептілік салықтық есептілікті қабылдау және өңдеу жүйесiнiң орталық торабынан жойылады;

      2) өзгерту әдiсiмен, бұл ретте бұрын ұсынылған салықтық есептілікке салық төлеушi (салық агентi) мәлiмдеген өзгерістер және (немесе) түзетулер енгiзiледі.

      2. Жою әдісімен мынадай:

      1) салықтық тексеруді жүргізу басталғанға дейін қызметті қайта бастау туралы шешім қабылдаған жағдайда таратудың салықтық есептілігін;

      2) осы Кодекстiң 208-бабы 2-тармағының және 211-бабы 5-тармағының шарттарын бұза отырып ұсынылған;

      3) осындай салықтық есептілікті ұсыну жөніндегі міндеттеме болмаған кезде ұсынылған;

      4) осы Кодекстің 209-бабының 5-тармағына сәйкес ұсынылмады деп есептелетін;

      5) камералдық бақылау нәтижелері бойынша салық органы анықтаған бұзушылықтарды жою туралы хабарламалар бойынша салықтық есептілікті қоспағанда, талап қоюдың ескіру мерзімі өткеннен кейін ұсынылған салықтық есептілікті кері қайтарып алу жүргізіледі.

      Жою әдісімен салықтық есептілікті кері қайтарып алу кезінде салық төлеушінің (салық агентінің) жеке шоттарында тіркеу есебіне қойылған жері бойынша салық органы кері қайтарып алынатын салықтық есептілік бойынша салықтардың, бюджетке төленетін төлемдердің, әлеуметтік төлемдердің есептелген (азайтылған) сомаларына түзетпе жасауды жүзеге асырады.

      Осы тармақтың бірінші бөлігінің 2), 3), 4) және 5) тармақшаларында көрсетілген салықтық есептілікті кері қайтарып алу туралы салықтық өтініш ұсынылмаған жағдайда, салық органы ұсынбау фактісі анықталған күннен бастап бес жұмыс күнінен кешіктірілмейтін мерзімде салық төлеушіге (салық агентіне) Қазақстан Республикасының салық заңнамасын бұзушылықтарды жою туралы хабарлама жібереді.

      Хабарлама орындалмаған кезде салық органы салықтық есептілікті кері қайтарып алуды салықтық өтінішсіз жою әдісімен жүргізеді. Кері қайтарып алу уәкілетті орган белгілеген нысан бойынша салықтық есептілікті кері қайтарып алуға салық органының шешімі негізінде жүргізіледі.

      3. Өзгерту әдiсiмен мынадай салықтық есептілікті:

      1) валютаның коды көрсетiлмеген немесе дұрыс көрсетiлмеген;

      2) жер қойнауын пайдалануға арналған келісімшарттың нөмiрi және (немесе) күнi көрсетiлмеген немесе дұрыс көрсетiлмеген;

      3) резиденттік мәртебесi көрсетiлмеген немесе дұрыс көрсетiлмеген;

      4) салық органының коды дұрыс көрсетілмеген;

      5) салықтық кезең дұрыс көрсетілмеген;

      6) салықтық есептіліктің түрі дұрыс көрсетілмеген;

      7) салықтық тексеру жүргізілгеннен кейін немесе камералдық бақылау аяқталғаннан кейін қызметті қайта бастау туралы шешім қабылдаған жағдайда таратудың салықтық есептілігін кері қайтарып алу жүргізіледі.

      Өзгерту әдiсiмен салықтық есептілікті кері қайтарып алу кезiнде салық төлеушiнiң (салық агентiнiң) жеке шоттарында тiркеу есебiне қойылған жері бойынша салық органы мәлімделген өзгерістерді және (немесе) толықтыруларды ескере отырып, салықтық есептілік бойынша деректерді жеке шотта кейіннен көрсетіп, кері қайтарылатын салықтық есептілікте көрсетілген сомаларға түзетпе жасауды жүзеге асырады.

      4. Мынадай:

      1) тексеру жүргiзуге арналған нұсқамада көрсетiлген салықтардың және бюджетке төленетiн төлемдер мен әлеуметтiк төлемдердiң түрлерi бойынша кешендi және тақырыптық тексерулердi жүргiзу кезеңiнде – тексерiлетiн салықтық кезеңнің;

      2) шағым берудiң қалпына келтiрiлген мерзiмiн ескере отырып, тексеру нәтижелері туралы хабарламаға шағымды беру және оны қарау мерзiмi кезеңiнде – шағым жасалатын салықтық кезеңнің;

      3) камералдық бақылау нәтижелері бойынша салық органы анықтаған бұзушылықтарды жою туралы хабарламалар бойынша ұсынылған салықтық есептілікті керi қайтарып алуға жол берiлмейдi.

      5. Кері қайтарып алу туралы мәлімет уәкілетті органның интернет-ресурсында мынадай мерзімдерде:

      1) осы баптың 1-тармағында көрсетілген салықтық өтініші негізінде салықтық есептілікті кері қайтарып алған жағдайда – осындай өтініш алынған күннен бастап бір жұмыс күні ішінде;

      2) салық органының осы баптың 2-тармағында көрсетілген шешімі негізінде салықтық есептілікті кері қайтарып алған жағдайда – Қазақстан Республикасының салық заңнамасын бұзушылықтарды жою туралы хабарламаны орындау үшін көзделген мерзім аяқталған күннен бастап екі жұмыс күні ішінде жарияланады.

      6. Осы Кодекстің 458-бабында көзделген жағдайларға осы бап қолданылмайды.

      Ескерту. 210-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

211-бап. Салықтық есептілікке өзгерістер мен толықтырулар енгізу

      1. Салық төлеуші (салық агенті) өзгерістер мен толықтырулар қатысты болатын салықтық кезең үшін қосымша салықтық есептілік жасау арқылы салықтық есептілікке өзгерістер мен толықтырулар енгізуге құқылы.

      2. Қосымша салықтық есептілікте:

      1) сомалары өзгертілген кезде – салықтық кезеңдегі бұрын ұсынылған салықтық есептілікте көрсетілген сома мен іс жүзіндегі салықтық міндеттеме арасындағы айырма;

      2) қалған деректер өзгертілген кезде, жаңа мән тиісті жолдар бойынша көрсетіледі.

      3. Қосымша және (немесе) хабарлама бойынша қосымша салықтық есептілікті ұсынған кезде салық төлеушi (салық агентi) немесе салық органы камералдық бақылау нәтижелерi бойынша анықтаған салықтардың, төлемдердiң сомасы бюджетке енгiзiлуге жатады, әлеуметтік төлемдердiң сомасы Қазақстан Республикасының заңдарында белгіленген жауаптылыққа салық төлеушiнi (салық агентiн) тартпай, Қазақстан Республикасының заңдарына сәйкес төлеуге жатады.

      4. Салық органы салық төлеушінің (салық агентінің) тарату, бөлу жолымен қайта ұйымдастыру немесе қызметті тоқтату туралы салықтық өтініші бойынша жүргізетін салықтық тексеру басталғанға дейін қосымша салықтық есептілікті ұсынуға жол беріледі.

      5. Мынадай:

      1) салықтық тексеруді жүргізуге арналған нұсқамада көрсетілген салықтардың және бюджетке төленетін төлемдердің, әлеуметтік төлемдердің түрлері бойынша кешенді және тақырыптық тексерулерді жүргізу кезеңінде (ұзартуды және тоқтата тұруды ескере отырып) – тексерілетін салықтық кезеңнің;

      2) шағым жасалатын салықтық кезеңнің:

      салық төлеушінің (салық агентінің) шағымында көрсетілген салықтардың және бюджетке төленетін төлемдердің, сондай-ақ әлеуметтік төлемдердің түрлері бойынша шағымды берудің қалпына келтірілген мерзімін ескере отырып, тексеру нәтижелері туралы хабарламаға шағымды беру және оны қарау мерзімі кезеңінде;

      деңгейлес мониторингтің нәтижелері бойынша хабарламаға шағымды беру және оны қарау мерзімі кезеңінде;

      3) қосылған құн салығын қайтару туралы талап ету бөлігінде;

      4) осы тармақтың 5) тармақшасында көзделген жағдайды қоспағанда, аванстық төлемдерді төлеу мерзімі басталған салықтық кезеңдегі айлар үшін корпоративтік табыс салығы бойынша аванстық төлемдер бойынша – азайту жағына қарай;

      5) алдыңғы салықтық кезең үшін корпоративтік табыс салығы жөніндегі декларация тапсырылғанға дейінгі кезеңге төлеуге жататын корпоративтік табыс салығы бойынша аванстық төлемдер бойынша –ағымдағы салықтық кезеңнің 20 қаңтарынан кешіктіріп;

      6) алдыңғы салықтық кезең үшін корпоративтік табыс салығы жөніндегі декларация тапсырылғаннан кейінгі кезеңге төлеуге жататын корпоративтік табыс салығы бойынша аванстық төлемдер бойынша –ағымдағы салықтық кезеңнің 31 желтоқсанынан кешіктіріп;

      7) жеке тұлғаның декларация ұсыну жөніндегі міндеттемесі туындаған жыл басталғанға дейін Қазақстан Республикасында нотариат куәландырған мәмілелер бойынша берешектерден, сондай-ақ сот шешімі бойынша танылған берешектерден басқа жеке тұлғамен арада туындаған қатынастар бойынша қалыптасқан, басқа тұлғалардың жеке тұлға алдындағы берешегін (дебиторлық берешекті) және жеке тұлғаның басқа тұлғалар алдындағы берешегін (кредиторлық берешекті) жеке тұлғалардың декларацияларында көрсету бөлігінде;

      8) бейрезидент-заңды тұлғаның басқарушылық және жалпы әкімшілік шығыстарын шегерімдерге жатқызу әдісін өзгерту бөлігінде тиісті салықтық есептілікке өзгерістер мен толықтырулар енгізуге жол берілмейді.

      Салық агентінің осы Кодекстің 648 және 657-баптарында көрсетілген салықтық есептілікке салық органы:

      төленген табыс салығын бюджеттен осы Кодекстің 672-бабында көзделген халықаралық шарт негізінде қайтаруға арналған өтінішті;

      осы Кодекстің 672-бабының негізінде ұсынылған өтінішке сәйкес жүргізілген тексеру нәтижелері туралы хабарламаға берілетін шағымды қарамайтын бейрезиденттер бөлігінде өзгерістер мен толықтырулар енгізу жөніндегі құқығына осы тармақтың бірінші бөлігі 1) және 2) тармақшаларының ережесі қолданылмайды.

      6. Заңды тұлға таратылған күннен немесе дара кәсіпкердің қызметі тоқтатылған күннен кейін осындай таратылған (қызметін тоқтатқан) салық төлеушінің контрагенті болып табылатын салық төлеушінің корпоративтік табыс салығы мен қосылған құн салығы бойынша салықтық есептілікке (оның ішінде сатып алынған тауарлар, жұмыстар, көрсетілген қызметтер бойынша тізілімдерге) корпоративтік табыс салығы мен қосылған құн салығы бойынша салықтық міндеттемелердің азаюына алып келетін, осындай таратылған (қызметін тоқтатқан) салық төлеушімен мәмілелер бойынша тиісті сомаларды көрсету бөлігінде өзгерістер мен толықтырулар енгізуіне жол берілмейді.

      Ескерту. 211-бапқа өзгеріс енгізілді – ҚР 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен.

212-бап. Салықтық есептілікті ұсыну мерзімдерін ұзарту

      1. Салық төлеуші (салық агенті) тауарларды әкелу және жанама салықтарды төлеу туралы өтінішті қоспағанда, салықтық есептілікті электрондық нысанда ұсыну шартымен оны ұсыну мерзімін ұзартуға құқылы.

      2. Салықтық есептілікті ұсыну мерзімін ұзарту үшін тіркеу есебіне қойылған жері бойынша салық органына осы бапқа сәйкес уәкілетті орган белгілеген нысан бойынша, оның ішінде "Азаматтарға арналған үкімет" Мемлекеттік корпорациясы арқылы хабарлама жіберіледі.

      Салықтық есептілікті ұсыну үшін осы Кодексте белгіленген мерзім өткенге дейін хабарлама қағаз жеткізгіште немесе электрондық нысанда жіберіледі.

      Мерзімді ұзарту салық органына мерзімді ұзартуға хабарлама жіберілген күнтізбелік жыл ішінде салық төлеуші (салық агенті) ұсынатын салықтық есептілікке қолданылады.

      3. Корпоративтік табыс салығы бойынша аванстық төлемдер сомаларының есеп-қисабын қоспағанда, салықтық есептілікті ұсыну мерзімі:

      1) корпоративтік табыс салығы немесе жеке табыс салығы бойынша декларацияны тапсыру үшін белгіленген мерзімнен бастап күнтізбелік отыз күннен аспайтын;

      2) салықтардың, бюджетке төленетін төлемдердің, әлеуметтік төлемдердің өзге де түрлері бойынша декларацияны және (немесе) есеп-қисапты ұсыну үшін белгіленген мерзімнен бастап күнтізбелік он бес күннен аспайтын;

      3) тәуекелдерді басқару жүйесі бойынша тәуекелдер деңгейі төмен салық төлеушілер үшін салықтардың, бюджетке төленетін төлемдердің, әлеуметтік төлемдердің өзге де түрлері бойынша декларацияны тапсыру үшін белгіленген мерзімнен бастап күнтізбелік отыз күннен аспайтын кезеңге ұзартылады.

      4. Мерзімді ұзарту салықтарды, бюджетке төленетін төлемдер мен әлеуметтік төлемдерді төлеу мерзімін өзгертпейді.

      5. Жеке тұлғалардың декларациялары бойынша мерзімді ұзарту құқығы салық органына мерзімді ұзарту туралы хабарлама жіберілместен, мерзімді қызметтегі әскери қызметшілерге беріледі.

      Жеке тұлғалардың декларацияларын әскери қызметшілердің ұсыну мерзімі жергілікті әскери басқару органынан әскери қызметті өткеру орнына кетуі туралы бұйрық шығарылған күннен бастап мерзімді қызметті өткеру уақыты кезеңіне ұзартылады.

      Әскери қызметшіні әскери бөлімнің жеке құрамының тізімдерінен шығару туралы бұйрықтың негізінде мерзімді қызметтегі әскери қызметші мәртебесінен айырылған кезде жеке тұлға ұсыну мерзімі ұзартылған жеке тұлғаның декларациясын әскери бөлімнің тізімдерінен шығару туралы бұйрық шыққан күннен бастап күнтізбелік алпыс күннен кешіктірмей ұсынады.

      6. Арнаулы салық режимін қолданатын дара кәсіпкерді қоспағанда, салықтық есептілікті ұсыну мерзімі тәуекелдерді басқару жүйесі бойынша тәуекел деңгейі жоғары салық төлеушіге (салық агентіне) қатысты ұзартылмайды.

      Ескерту. 212-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

213-бап. Салық төлеушінің (салық агентінің) салықтық есептілікті ұсынуын тоқтата тұру (ұзарту, қайта бастау) тәртібі

      1. Салық төлеушінің (салық агентінің) осы бапта айқындалған тәртіппен салықтық өтініш негізінде:

      1) салықтық есептілікті ұсынуды тоқтата тұруға;

      2) салықтық есептілікті ұсынуды тоқтата тұру мерзімін ұзартуға;

      3) егер осы бапта өзгеше көзделмесе, салықтық есептілікті ұсынуды қайта бастауға құқығы бар.

      Салық төлеуші (салық агенті) өзінің тұрған жері бойынша салық органына:

      1) қызметті тоқтата тұру немесе қайта бастау немесе салықтық есептілікті ұсынуды тоқтата тұру мерзімін ұзарту туралы шешім қабылданған жағдайда, салықтық өтінішті ұсынады.

      Салықтық өтініш:

      қызметті тоқтата тұру туралы шешім қабылданған жағдайда – алдағы кезеңге;

      қызметті қайта бастау немесе салықтық есептілікті ұсынуды тоқтата тұру мерзімін ұзарту туралы шешім қабылдаған жағдайда қызметті тоқтата тұру мерзімі аяқталғанға дейін ұсынылады;

      2) қызметті тоқтата тұру туралы шешім қабылданған жағдайда – салықтық кезеңнің басынан бастап салықтық өтініште көрсетілген қызметті тоқтата тұру күніне дейін салықтық есептілікті ұсынады.

      Егер кезекті салықтық есептілікті ұсыну мерзімі салықтық өтініш ұсынылғаннан кейін басталатын болса, онда осындай есептілікті ұсыну салықтық өтініш ұсынылатын күнге дейін жүргізіледі;

      3) қосылған құн салығын төлеуші болып табылатын салық төлеуші (салық агенті) қызметті тоқтата тұру туралы шешім қабылдаған жағдайда – қосылған құн салығы бойынша тіркеу есебінен шығару мақсатында осындай тіркеу есебі туралы салықтық өтінішті ұсынады.

      Салықтық есептілікті ұсынуды тоқтата тұрудың жалпы мерзімі, оны ұзартуды ескергенде, осы Кодекстің 48-бабында белгіленген талап қоюдың ескіру мерзімінен аспауға тиіс. Мерзімді ұзарту жалпы мерзім ескеріле отырып, салықтық өтініште көрсетілген кезеңге жүзеге асырылады.

      2. Салық органы салықтық өтінішті алған күннен бастап бір жұмыс күні ішінде салықтық есептілікті ұсынуды тоқтата тұруды (ұзартуды, қайта бастауды) жүргізуге немесе салықтық есептілікті ұсынуды тоқтата тұрудан бас тартуға міндетті.

      3. Тоқтата тұру (ұзарту, қайта бастау) туралы мәліметтер осындай шешім қабылданған күннен кешіктірілмей уәкілетті органның интернет-ресурсына жарияланады және салықтық өтініште көрсетілген кезең үшін салықтық есептілікті ұсынбау үшін негіз болып табылады.

      4. Салықтық есептілікті ұсынуды тоқтата тұрудан бас тарту салық төлеушіде (салық агентінде):

      1) өтініш берілген күнге салықтық берешек, әлеуметтік төлемдер бойынша берешек;

      2) мыналарды:

      талап қоюдың ескіру мерзімін ескере отырып, осы баптың 1-тармағы екінші бөлігінің 2) тармақшасында көрсетілген салықтық есептілікті;

      осы баптың 1-тармағы екінші бөлігінің 3) тармақшасында белгіленген жағдайда, қосылған құн салығы бойынша тіркеу есебі туралы салықтық өтінішті ұсынбау фактісі;

      3) осы Кодекстің 91-бабына сәйкес салық органының әрекетсіз деп тану фактісі;

      4) салық органы жіберген, орындалмаған хабарламалар болған жағдайларда қабылданады.

      5. Салықтық есептілікті ұсынуды тоқтата тұрудан бас тартылған жағдайда, салықтық есептілік осы Кодексте айқындалған тәртіппен ұсынылады.

      6. Қызметті тоқтата тұру кезеңінде салық органы салық төлеушінің (салық агентінің) қызметін қайта бастау фактілерін анықтаған жағдайда, салық органдары аталған тұлғаларды хабардар етпестен, салықтық есептілікті ұсынуды тоқтата тұру мерзімін қызмет қайта басталған күннен бастап тоқтатылды деп таниды.

      Осы тармақтың мақсаттары үшін, осы бапқа сәйкес қызметін тоқтата тұрған салық төлеушінің (салық агентінің) салықтарды, бюджетке төленетін төлемдер мен әлеуметтік төлемдерді есептеу, төлеу жөніндегі міндеттемелердің туындауына алып келетін қызметті жүзеге асыруды бастауы қызметтің қайта басталуы деп танылады.

      7. Осы баптың ережелері:

      1) патент негізінде шағын бизнес субъектілері үшін немесе арнаулы мобильді қосымша пайдаланылатын, бірыңғай жер салығын төлеу негізінде арнаулы салық режимдерін қолданатын дара кәсіпкерге;

      2) ойын бизнесі салығын төлеушіге;

      3) ауыл шаруашылығы өнімін өндірушілер мен ауыл шаруашылығы кооперативтері үшін арнаулы салық режимін қолданатын салық төлеушіге;

      4) арнаулы салық режимдерін қолданатын дара кәсіпкерді қоспағанда, тәуекелдерді басқару жүйесі бойынша тәуекел деңгейі жоғары салық төлеушіге (салық агентіне);

      5) мүлік, көлік құралы салықтары мен жер салығы бойынша, жер учаскелерін пайдаланғаны үшін төлемақы бойынша салықтық есептілікті ұсыну тәртібі мен мерзімдеріне қолданылмайды.

      Ескерту. 213-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 24.06.2021 № 53-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңдарымен.

214-бап. Патент негізінде шағын бизнес субъектілері үшін арнаулы салық режимін қолданатын дара кәсіпкердің салықтық есептілікті ұсынуын тоқтата тұру (ұзарту, қайта бастау) тәртібі

      1. Дара кәсіпкер осы бапта айқындалған тәртіппен салықтық өтініш негізінде:

      1) салықтық есептілікті ұсынуды тоқтата тұруға;

      2) салықтық есептілікті ұсынуды тоқтата тұру мерзімін ұзартуға құқылы.

      Қызметті тоқтата тұру немесе патент құнының есеп-қисабын ұсынуды тоқтата тұру мерзімін ұзарту туралы шешім қабылдаған жағдайда, дара кәсіпкер өзінің тұрған жері бойынша салық органына салықтық өтінішті ұсынады.

      Салықтық өтініш:

      қызметті тоқтата тұру туралы шешім қабылданған жағдайда – патенттің қолданылу мерзімі өткенге дейін алдағы кезеңге;

      есеп-қисапты ұсынуды тоқтата тұру мерзімін ұзарту туралы шешім қабылдаған жағдайда – қызметті тоқтата тұру мерзімі аяқталғанға дейін ұсынылады.

      Есеп-қисапты ұсынуды тоқтата тұрудың жалпы мерзімі, оны ұзарту ескерілгенде, есеп-қисапты ұсынуды тоқтата тұру мерзімі басталған күннен бастап үш жылдан аспауға тиiс.

      2. Салық органы салықтық өтініш берілген күні есеп-қисапты ұсынуды тоқтата тұруды (ұзартуды, қайта бастауды) жүргізуге немесе есеп-қисапты ұсынуды тоқтата тұрудан бас тартуға міндетті.

      3. Есеп-қисапты ұсынуды тоқтата тұру (ұзарту, қайта бастау) туралы мәліметтер осындай шешім қабылданған күннен кешіктірілмей уәкілетті органның интернет-ресурсында жарияланады және салықтық өтініште көрсетілген кезең үшін есеп-қисапты ұсынбау үшін негіз болып табылады.

      4. Есеп-қисапты ұсынуды тоқтата тұрудан бас тарту дара кәсіпкерде:

      1) салықтық өтініш берілген күнге салықтық берешек, әлеуметтік төлемдер бойынша берешек болған;

      2) талап қоюдың ескіру мерзімін ескере отырып салықтық есептілікті ұсынбау фактісі;

      3) салық органы жіберген орындалмаған хабарламалар болған жағдайда қабылданады.

      5. Егер осы бапта өзгеше белгіленбесе, дара кәсіпкер қызметті тоқтата тұру мерзімі өткеннен кейін қызметін қайта бастаған болып танылады.

      6. Дара кәсіпкер қызметін қайта бастаған күннен бастап алдағы кезеңге есеп-қисапты салық органына беру арқылы қызметін тоқтата тұру мерзімі аяқталғанға дейін қызметін қайта бастауға құқылы.

      7. Есеп-қисапты ұсынуды тоқтата тұру кезеңінде оны ұсынған кезде дара кәсіпкер осы есеп-қисапта көрсетілген қызметтің басталған күнінен бастап қызметін қайта бастаған болып танылады.

      Арнаулы мобильдік қосымша пайдаланылатын арнаулы салық режиміне өткен кезде дара кәсіпкер осындай арнаулы салық режимінің қолданылуы басталған күннен бастап қызметін қайта бастаған деп танылады.

      8. Патенттің қолданылу мерзімі өткен күннен бастап күнтізбелік алпыс күн ішінде салықтық өтінішті немесе кезекті есеп-қисапты ұсынбаған кезде дара кәсіпкер осы Кодекстің 67-бабында айқындалған тәртіппен дара кәсіпкер ретінде тіркеу есебінен шығарылуға жатады.

      9. Қызметті тоқтата тұру кезеңінде дара кәсіпкердің қызметін қайта бастау фактілері анықталған жағдайда, салық органы дара кәсіпкерді жазбаша хабардар ете отырып, есеп-қисапты ұсынуды тоқтата тұру мерзімін қызметті қайта бастаған күннен бастап тоқтатылды деп таниды.

      Осы тармақтың мақсаттары үшін, осы бапқа сәйкес қызметін тоқтата тұрған дара кәсіпкердің салықтарды, бюджетке төленетін төлемдер мен әлеуметтік төлемдерді есептеу, төлеу жөніндегі міндеттемелерінің туындауына алып келетін қызметті жүзеге асыруды бастауы қызметті қайта бастау деп танылады.

      10. Осы баптың ережелері мүлік, көлік құралы салықтары мен жер салығы бойынша, жер учаскелерін пайдаланғаны үшін төлемақы бойынша салықтық есептілікті ұсыну тәртібі мен мерзімдеріне қолданылмайды.

      Ескерту. 214-бапқа өзгеріс енгізілді – ҚР 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен.

2-параграф. Салықтық тіркелімдер

215-бап. Салықтық тіркелімдер

      1. Салықтық тіркелім салық төлеушінің (салық агентінің) салық салу объектілері және (немесе) салық салуға байланысты объектілер туралы, сондай-ақ шет мемлекеттерден, халықаралық және шетелдік ұйымдардан, шетелдіктерден, азаматтығы жоқ адамдардан алынған ақша және (немесе) мүлік туралы, сондай-ақ осы Кодекстің 29-бабының 1-тармағына сәйкес көрсетілген ақшаны және (немесе) өзге де мүлікті жұмсау туралы мәліметтерді қамтитын құжаты болып табылады.

      Салықтық тіркелімдер осы Кодекстің 190-бабының 5-тармағында көрсетілген салықтық есепке алу мақсатын қамтамасыз ету үшін ақпаратты қорыту мен жүйелеуге арналған.

      Салықтық есепке алу деректерін қалыптастыру салық салу мақсаты үшін пайдаланылатын ақпаратты хронологиялық тәртіппен көрсету арқылы және салықтық есепке алу деректерінің салықтық кезеңдер арасындағы (оның ішінде, нәтижелері бірнеше салықтық кезеңде ескерілетін, кейінгі салықтық кезеңдерде салық салу объектісінің мөлшеріне әсер ететін не бірқатар жылға ауысатын операциялар бойынша) сабақтастығын қамтамасыз ете отырып жүзеге асырылады.

      Салық төлеуші (салық агенті) салықтық тіркелімдерді арнаулы нысандар түрінде жасайды. Уәкілетті орган белгілеген салықтық тіркелімдердің нысандарын қоспағанда, салық төлеуші (салық агенті) салықтық тіркелімдердің нысандарын және оларда салықтық есепке алу деректерін көрсету тәртібін осы баптың ережелерін ескере отырып, өзі дербес әзірлейді және салықтық есепке алу саясатында бекітеді.

      Салықтық тіркелімдерде шаруашылық операцияларының дұрыс көрсетілуін оларға қол қойған адамдар қамтамасыз етеді.

      2. Салықтық тіркелімдер:

      1) салық төлеуші (салық агенті) осы Кодекстің 190-бабының ережелерін ескере отырып, салықтық есепке алу саясатында белгілеген нысандар бойынша салық төлеуші (салық агенті) өзі дербес жасайтын салықтық тіркелімдерді;

      2) салық төлеуші (салық агенті) жасайтын, жасалу нысандары мен қағидаларын уәкілетті орган бекітетін салықтық тіркелімдерді қамтиды.

      3. Салықтық тіркелімдер мынадай міндетті деректемелерді қамтуға тиіс:

      1) тіркелімнің атауы;

      2) салық төлеушінің (салық агентінің) сәйкестендіру нөмірі;

      3) тіркелім жасалған кезең;

      4) тіркелімді жасауға жауапты адамның тегі, аты, әкесінің аты (егер ол жеке басын куәландыратын құжатта көрсетілген болса).

      4. Уәкілетті орган:

      1) салық салудан босатуды, корпоративтік табыс салығы, инвестициялық салықтық преференциялар бойынша салық салынатын кірісті азайтуды қолдану;

      2) тіркелген активтер топтарының (кіші топтарының) баланстық құнын айқындау және тіркелген активтер бойынша кейінгі шығыстар;

      3) туынды қаржы құралдары;

      4) бейрезидент-заңды тұлғаның Қазақстан Республикасындағы тұрақты мекемесi шегерiмге жатқызған басқарушылық және жалпы әкiмшiлiк шығыстарының сомасы;

      5) лизинг шарты бойынша берілген мүлік;

      6) осы Кодекстің 232-бабы 5-тармағының 8) – 10) тармақшаларында көзделген, борышкерлерге қойылатын талаптар мөлшерін азайтуларды есепке алу;

      7) 01.01.2019 дейін қолданыста болды - ҚР 25.12.2017 № 121-VI Заңымен.

      8) агроөнеркәсіптік кешен саласындағы дайындаушы ұйымның, ауыл шаруашылғы кооперативінің және (немесе) ауыл шаруашылығы шикізатын қайта өңдеуді жүзеге асыратын заңды тұлғаның жеке қосалқы шаруашылықпен айналысатын тұлғадан ауыл шаруашылығы өнімін сатып алуын және оны өткізуін есепке алу;

      9) шығу және келу туризмі бөлінісінде – туроператордың көрсетілетін қызметтері;

      10) шет мемлекеттерден, халықаралық және шетелдік ұйымдардан, шетелдіктерден, азаматтығы жоқ адамдардан ақшаны және (немесе) өзге де мүлікті алу жөніндегі, сондай-ақ көрсетілген ақшаны және (немесе) өзге де мүлікті жұмсау;

      11) қосылған құн салығын есептеу мақсатында тауар қалдықтары түріндегі айналым;

      12) тауар қалдықтары бойынша, есепке жатқызылған қосылған құн салығы;

      13) ауыл шаруашылығы кооперативінің осы Кодекстің 698-бабы 2-тармағы 2) тармақшасының алтыншы абзацына сәйкес өз мүшелеріне тауарларды өткізуі, сондай-ақ осындай тауарларды пайдалануға, сенімгерлік басқаруға, жалға беру;

      14) ауыл шаруашылығы кооперативінің өз мүшелері үшін осы Кодекстің 689-бабы 2-тармағы 2) тармақшасының бесінші абзацына сәйкес жұмыстарды (қызметтерді) орындауы (көрсетуі) жөніндегі ақпаратты көрсету үшін салықтық тіркелімдердің нысандарын белгілеуге құқылы.

      Осы тармақтың бірінші бөлігінің 10) тармақшасында көзделген ақпаратты көрсетуге арналған салықтық тіркелімді қоспағанда, осы тармақтың ережесі "Бухгалтерлік есеп пен қаржылық есептілік туралы" Қазақстан Республикасының Заңына сәйкес бухгалтерлік есепке алуды жүргізу мен қаржылық есептілік жасауды жүзеге асырмайтын дара кәсіпкерлерге қолданылмайды.

      5. "Бухгалтерлік есеп пен қаржылық есептілік туралы" Қазақстан Республикасының Заңына сәйкес бухгалтерлік есепке алуды жүргізу мен қаржылық есептілік жасауды жүзеге асырмайтын дара кәсіпкерлер үшін уәкілетті орган мыналарды:

      1) кірістерді, оның ішінде қолма-қол ақшасыз есеп айырысулар арқылы алынған кірістерді;

      2) сатып алынған тауарларды, жұмыстарды және көрсетілетін қызметтерді;

      3) төлем көзінен салық салуға жататын жеке тұлғалардың кірістерінен жеке табыс салығын, сондай-ақ әлеуметтік салықты және әлеуметтік төлемдерді салу объектілерін;

      4) мыналар:

      қоршаған ортаға теріс әсер еткені;

      жерүсті көздерінің су ресурстарын пайдаланғаны үшін төлемақы жөніндегі салықтық міндеттемелерді есепке алу жөніндегі ақпаратты көрсетуге арналған салықтық тіркелімдердің нысандарын белгілеуге құқылы.

      6. Алып тасталды – ҚР 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі) Заңымен.
      ЗҚАИ-ның ескертпесі!
      6-1-тармақпен толықтыру көзделген – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.
      ЗҚАИ-ның ескертпесі!
      6-1-тармақ 01.01.2025 бастап қолданысқа енгізіледі - ҚР 25.12.2017 № 121-VI Заңымен.

      7. Экспедитор тасымалдаушылар және (немесе) көлік экспедициясы шарты шеңберінде ұсынылатын жұмыстарды, көрсетілетін қызметтерді берушілер туралы, сондай-ақ осындай жұмыстардың, көрсетілетін қызметтердің құны туралы ақпаратты ашу үшін салықтық тіркелімді жүргізеді, онда мынадай деректер:

      1) қосылған құн салығын төлеушілер болып табылатын тасымалдаушы және (немесе) жұмыстарды, көрсетілетін қызметтерді беруші жазып берген шот-фактурасының реттік нөмірі мен күні;

      2) тасымалдаушы және (немесе) жұмыстарды, көрсетілетін қызметтерді беруші салық төлеушінің сәйкестендіру нөмірі;

      3) тасымалдаушының және (немесе) жұмыстарды, көрсетілетін қызметтерді берушінің тегi, аты, әкесiнiң аты (егер ол жеке басын куәландыратын құжатта көрсетілген болса) немесе атауы;

      4) қосылған құн салығын төлеушілер болып табылатын тасымалдаушылар және (немесе) жұмыстарды, көрсетілетін қызметтерді берушілер жүзеге асыратын жұмыстардың, көрсетілетін қызметтердің шот-фактурада көрсетілген, салық салынатын (салық салынбайтын) айналымының мөлшеріне қосылатын құны;

      5) қосылған құн салығын төлеушілер болып табылмайтын тасымалдаушы және (немесе) өнім беруші жүзеге асыратын, "ҚҚС-сыз" деген нұсқауы бар, жұмыстардың, көрсетілетін қызметтердің құны;

      6) бейрезиденттен жұмыстарды, көрсетілетін қызметтерді сатып алу бойынша экспедитордың айналымы болып табылатын жұмыстардың, көрсетілетін қызметтердің құны көрсетілуге тиіс.

      7-1. Төтенше ахуалдар салдарынан не төтенше жағдайдың қолданылуы кезеңінде тауарлар бүлінген, жоғалған жағдайларда қосылған құн салығын төлеуші салықтық тіркелім жасайды, онда осы баптың 3-тармағында көзделген мәліметтер, сондай-ақ мынадай деректер көрсетіледі:

      1) тауардың атауы;

      2) есепке жатқызылған қосылған құн салығының сомасы;

      3) тауардың баланстық құны;

      4) мұндай тауар бойынша қосылған құн салығын бұрын есепке жатқызуға негіз болған құжаттың деректемелері (атауы, нөмірі, күні), сондай-ақ тауардың қосылған құн салығынсыз құны (салық салынатын айналым мөлшері).

      8. Салықтық тіркелімдер қағаз жеткізгіштерде жүргізілген жағдайда мұндай салықтық тіркелімдердегі қателерді түзету негізделген болуға және түзету енгізген жауапты адамның қолымен расталып, енгізілген түзетулердің күні мен негіздемесі көрсетілуге тиіс.

      9. Осы тармақтың екінші бөлігінде белгіленген жағдайларды қоспағанда, салықтық тіркелімдер тексеруді жүзеге асыратын салық органдары лауазымды адамдарының талап етуі бойынша салықтық тексерулерді жүргізу кезінде салық органдарының лауазымды адамдарына қағаз жеткізгіштерде және (немесе) электрондық жеткізгіштерде ұсынылады.

      Салық төлеушілер салықтық мониторинг шеңберінде салық органдарының немесе олардың лауазымды адамдарының талап етуі бойынша салықтық тіркелімдерді ұсынады.

      Салық төлеуші (салық агенті) салықтық тіркелімдерді электрондық нысанда жасаған кезде салықтық тексеру барысында және салықтық мониторинг шеңберінде салық органдарының немесе олардың лауазымды адамдарының талап етуі бойынша салықтық тіркелімдерді электрондық жеткізгіштерде және осындай салықтық тіркелімдердің қағаз жеткізгіштегі көшірмелерін ұсынуға міндетті, олар басшысының және салық төлеушінің (салық агентінің) осы салықтық тіркелімдерін жасауға жауапты адамдардың (адамның) қолымен, сондай-ақ салық төлеушіде (салық агентінде) Қазақстан Республикасының заңнамасында көзделген негіздер бойынша мөр болмаған жағдайларды қоспағанда, салық төлеушінің (салық агентінің) мөрімен куәландырылуға тиіс.

      10. Тіркелген шегерімді пайдалана отырып арнаулы салық режимін қолданатын дара кәсіпкерлер үшін уәкілетті орган мыналарды:

      1) запастарды;

      2) кірістерді;

      3) төлем көзінен салық салуға жататын жеке тұлғалардың кірістерінен жеке табыс салығын, сондай-ақ әлеуметтік салық және әлеуметтік төлемдер салу объектілерін есепке алу жөніндегі ақпаратты көрсетуге арналған салықтық тіркелімдердің нысандарын белгілеуге құқылы.

      11. Бірыңғай жер салығын төлеушілер қоршаған ортаға теріс әсер еткені үшін төлемақы жөніндегі салықтық міндеттемелерді есепке алу бойынша салықтық тіркелімді қоспағанда, осы баптың 5-тармағында көзделген салықтық тіркелімдерді жүргізуге міндетті.

      Ескерту. 215-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі); 02.01.2021 № 402-VI (01.01.2022 бастап қолданысқа енгізіледі); 11.07.2022 № 135-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңдарымен.

6-БӨЛІМ. РЕЗИДЕНТТЕР МЕН БЕЙРЕЗИДЕНТТЕРДІҢ КІРІСТЕРІНЕ САЛЫҚ САЛУ БОЙЫНША ЖАЛПЫ ЕРЕЖЕЛЕР

26-тарау. ЖАЛПЫ ЕРЕЖЕЛЕР

216-бап. Резиденттер мен бейрезиденттерге салық салудың негізгі қағидаттары

      1. Қазақстан Республикасының резидентi Қазақстан Республикасында осы Кодекстiң ережелерiне сәйкес Қазақстан Республикасындағы және оның шегінен тыс жерлердегi көздерден алынған кірістерден салықтар төлейдi.

      2. Бейрезидент Қазақстан Республикасында осы Кодекстiң ережелеріне сәйкес Қазақстан Республикасындағы көздерден алынған кірістерден салықтар төлейді.

      Қазақстан Республикасында кәсіпкерлік қызметті тұрақты мекеме арқылы жүзеге асыратын бейрезидент Қазақстан Республикасында осы Кодекстің ережелеріне сәйкес мұндай тұрақты мекеменің қызметіне байланысты, Қазақстан Республикасының шегінен тыс жерлердегі көздерден алынған кірістерден де салықтар төлейді.

      3. Резиденттер мен бейрезиденттер Қазақстан Республикасында өзге де салықтар мен бюджетке төленетін төлемдерді, сондай-ақ әлеуметтік төлемдерді осындай міндеттемелер туындаған кезде төлейді.

217-бап. Резиденттер

      1. Осы Кодекстің мақсаттарында мыналар Қазақстан Республикасының резиденті деп танылады:

      1) мынадай:

      Қазақстан Республикасында тұрақты болатын;

      Қазақстан Республикасында тұрақты болмайтын, бірақ өмірлік мүдделерінің орталығы Қазақстан Республикасында болатын жеке тұлға;

      2) мынадай:

      Қазақстан Республикасының заңнамасына сәйкес құрылған;

      шет мемлекеттің заңнамасына сәйкес құрылған, тиімді басқару орны (нақты басқару органының тұрған жері) Қазақстан Республикасында болатын заңды тұлға.

      Нақты органның (директорлар кеңесінің немесе соған ұқсас органның) негізгі басқару және (немесе) бақылау жүзеге асырылатын, сондай-ақ заңды тұлғаның кәсіпкерлік қызметін жүргізу үшін қажетті стратегиялық коммерциялық шешімдер қабылданатын жиналысы өткізілетін орын тиімді басқару орны (нақты басқару органының тұрған жері) деп танылады.

      2. Егер осы баптың 2-1-тармағында өзгеше белгіленбесе, жеке тұлға ағымдағы салықтық кезеңде аяқталатын кез келген қатарынан он екi айлық кезеңде кемiнде күнтiзбелiк бір жүз сексен үш күн (келу және кету күндерiн қоса алғанда) Қазақстан Республикасында болса, ол ағымдағы салықтық кезеңде Қазақстан Республикасында тұрақты болған жеке тұлға деп танылады.

      2-1. Егер "Астана" халықаралық қаржы орталығының инвестициялық резиденті-жеке тұлға ағымдағы салықтық кезеңде аяқталатын кез келген қатарынан он екi айлық кезеңде кемiнде күнтiзбелiк тоқсан күн (келу және кету күндерiн қоса алғанда) Қазақстан Республикасында болса, ол ағымдағы салықтық кезеңде Қазақстан Республикасында тұрақты болған деп танылады. Осы баптың мақсаттары үшін жеке тұлға "Астана" халықаралық қаржы орталығы" туралы Қазақстан Республикасының Конституциялық заңында белгіленген шарттарға сәйкес келуге тиіс.

      3. Бір мезгілде мынадай шарттарды орындаған кезде:

      1) жеке тұлғада Қазақстан Республикасының азаматтығы немесе Қазақстан Республикасында тұруға рұқсаты (ықтиярхаты) болса;

      2) жеке тұлғаның жұбайы (зайыбы) және (немесе) жақын туыстары Қазақстан Республикасында тұрса;

      3) Қазақстан Республикасында жеке тұлғаның кез келген уақытта тұруы және (немесе) жұбайының (зайыбының) және (немесе) оның жақын туыстарының тұруы үшін қолжетімді, оған және (немесе) жұбайына (зайыбына) және (немесе) оның жақын туыстарына меншік құқығында немесе өзге де негіздерде тиесілі жылжымайтын мүлкі болса, жеке тұлғаның өмірлік мүдделерінің орталығы Қазақстан Республикасында деп танылады.

      4. Қазақстан Республикасының азаматы болып табылатын жеке тұлға, сондай-ақ Қазақстан Республикасының азаматтығына қабылдау туралы немесе Қазақстан Республикасының азаматтығын қабылдамай Қазақстан Республикасында тұрақты тұруға рұқсат ету туралы өтініш берген:

      1) мемлекеттік билік органдары шет елге іссапарға жіберген жеке тұлға, оның ішінде дипломатиялық, консулдық мекемелердің, халықаралық ұйымдардың қызметкері, сондай-ақ аталған жеке тұлғаның отбасы мүшелері;

      2) тұрақты халықаралық тасымалдарды жүзеге асыратын Қазақстан Республикасының заңды тұлғаларына немесе азаматтарына тиесілі көлік құралы экипажының мүшесі;

      3) Қазақстан Республикасының шегінен тыс жерлерге көшірілген Қазақстан Республикасы әскери бөлімдерінің немесе әскери құрамаларының әскери қызметшілері мен азаматтық персоналы;

      4) Қазақстан Республикасының шегінен тыс жерлердегі және Қазақстан Республикасының немесе Қазақстан Республикасы субъектілерінің меншігі болып табылатын объектілерде (оның ішінде концессиялық шарттар негізінде) жұмыс істейтін;

      5) оқу, оның ішінде тағылымдамадан немесе практикадан өту, емделу немесе сауықтыру, профилактикалық рәсімдерден өту мақсатында, оқу, оның ішінде тағылымдамадан немесе практикадан өту, емделу немесе сауықтыру, профилактикалық рәсімдерден өту кезеңінде Қазақстан Республикасының шегінен тыс жерлерде болатын жеке тұлға;

      6) сабақ беру, консультациялар беру немесе ғылыми жұмыстарды жүзеге асыру мақсатында аталған қызметтерді (жұмыстарды) көрсету (орындау) кезеңінде Қазақстан Республикасының шегінен тыс жерлерде болатын оқытушы және (немесе) ғылыми қызметкер Қазақстан Республикасында тұрған уақытына және осы бапта көзделген басқа да кез келген өлшемшарттарға қарамастан, резидент-жеке тұлға деп танылады.

      Ескерту. 217-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

218-бап. Қазақстан Республикасының резиденттігін растау тәртібі

      1. Резидент Қазақстан Республикасы халықаралық шарт жасасқан шет мемлекетте қызметін жүзеге асырған жағдайда, тиісті халықаралық шарттың талаптарын орындаған кезде резидент көрсетілген мемлекетте осындай халықаралық шарттың ережелерін қолдануға құқылы.

      2. Халықаралық шартты қолдану мақсатында, сондай-ақ өзге де мақсаттарда тұлға Қазақстан Республикасының резиденттігін растау үшін, егер осы тармақта өзгеше белгіленбесе, осындай тұлға тұрған, болатын (тұрғылықты) жері бойынша тіркелген салық органына қатысты жоғары тұрған болып табылатын салық органына резиденттікті растауға арналған салықтық өтінішті ұсынады.

      Егер тұлға уәкілетті органға сатылы түрде тікелей бағынатын салық органында тұрған, болатын (тұрғылықты) жері бойынша тіркелген болса, резиденттікті растауға арналған салықтық өтініш осындай салық органына ұсынылады.

      Бұл ретте төменде аталған тұлғалар салық органына резиденттікті растауға арналған салықтық өтінішке қоса мынадай құжаттарды:

      1) өзінің тиімді басқару орнының Қазақстан Республикасында болуы негізінде резидент болып табылатын шетелдік заңды тұлға – заңды тұлғаны тиімді басқару орнының (нақты басқару органы тұрған жер) Қазақстан Республикасында болуын растайтын құжаттың (өткізілген орны көрсетіле отырып, директорлар кеңесінің немесе соған ұқсас органның жалпы жиналысы хаттамасының немесе негізгі басқару және (немесе) бақылау, сондай-ақ заңды тұлғаның кәсіпкерлік қызметті жүргізуі үшін қажетті стратегиялық коммерциялық шешімдер қабылдау орнын растайтын өзге де құжаттардың) нотариат куәландырған көшірмесін;

      2) резидент болып табылатын Қазақстан Республикасының азаматы – жеке куәлігінің немесе Қазақстан Республикасы паспортының көшірмесін;

      3) резиденттер болып табылатын шетелдік және азаматтығы жоқ адам мыналардың:

      шетел паспортының немесе азаматтығы жоқ адам куәлігінің;

      Қазақстан Республикасында тұруға ықтиярхаттың (ол болған кезде);

      Қазақстан Республикасында болу кезеңін растайтын құжаттың (визаның немесе өзге де құжаттардың) нотариат куәландырған көшірмелерін;

      4) "Астана" халықаралық қаржы орталығының инвестициялық резиденті болып табылатын шетелдік немесе азаматтығы жоқ адам:

      шетел паспортының немесе азаматтығы жоқ адам куәлігінің нотариат куәландырған көшірмесін;

      Қазақстан Республикасында болу кезеңін растайтын құжаттың (визаның немесе өзге де құжаттардың) нотариат куәландырған көшiрмесiн;

      резиденттікті растайтын құжатты бергені үшін алым төленгенін растайтын құжаттың көшірмесін;

      "Астана" халықаралық қаржы орталығының актісінде белгіленген нысан бойынша тиісті кезеңге "Астана" халықаралық қаржы орталығының Әкімшілігі беретін, "Астана" халықаралық қаржы орталығының инвестициялық салықтық резиденттік бағдарламасына сәйкес инвестицияларды жүзеге асыру туралы растау хатты;

      шетелдіктің немесе азаматтығы жоқ адамның "Астана" халықаралық қаржы орталығының инвестициялық салықтық резиденттік бағдарламасына қатысу үшін бастапқы өтініш жасау алдындағы соңғы жиырма жыл ішінде Қазақстан Республикасының азаматтығы тоқтатылған адам болып табылмайтыны туралы ішкі істер органы берген растау хатты ұсынуға міндетті. Осы абзацтың мақсаттары үшін ішкі істер органы берген растау хатта шетелдіктің шетел паспортының немесе азаматтығы жоқ адам куәлігінің мәліметтері қамтылуға тиіс.

      Бастапқы өтініш жасау кезінде резиденттікті растайтын құжат берілген жағдайда, резиденттікті растауға салықтық өтінішті кейіннен берген кезде ішкі істер органы берген растау хатты ұсыну талап етілмейді.

      Резиденттікті растайтын құжат резиденттікті растайтын құжатты бергені үшін алым төлеу жүргізілген күнтізбелік жылға беріледі.

      3. Резиденттікті растауға арналған салықтық өтінішті қарау қорытындылары бойынша салық органы оны ұсынған күннен бастап күнтізбелік он күн ішінде:

      1) тұлғаға уәкілетті орган бекіткен нысан бойынша оның резиденттігін растайтын құжатты береді немесе шет мемлекеттің құзыретті органы белгіленген нысан бойынша оның резиденттігін растайды.

      Резиденттікті растайтын құжат электрондық құжат нысанында берілген жағдайда, осындай құжатты уәкілетті органның интернет-ресурсына орналастыру күні беру күні болып табылады;

      2) тұлғаның резиденттігін растаудан бас тарту туралы негізделген шешім шығарады.

      Тұлғаның резиденттігін растаудан бас тарту мынадай:

      осы Кодекстің 217-бабында белгіленген шарттарға сәйкес келмеген;

      "Астана" халықаралық қаржы орталығы инвестициялық резидентінің резиденттігін растауға арналған өтініште көрсетілген кезең резиденттікті растайтын құжат берілгені үшін алым төленген кезеңге сәйкес келмеген жағдайларда жүргізіледі.

      4. Тұлғаның резиденттігі осы Кодекстің 48-бабында белгіленген талап қоюдың ескіру мерзімі шегінде, резиденттікті растауға арналған салықтық өтініште көрсетілген әрбір күнтізбелік жыл үшін расталады.

      5. Резиденттікті растайтын құжат жоғалған жағдайда, осындай құжатты берген салық органы резиденттің өтініші ұсынылған күннен бастап күнтізбелік он күн ішінде оның телнұсқасын береді.

      Ескерту. 218-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

219-бап. Бейрезиденттер

      Осы Кодекстің мақсаттарында мыналар:

      1) осы Кодекстің 217-бабының ережелеріне сәйкес резидент болып табылмайтын жеке немесе заңды тұлға;

      2) осы Кодекстің 217-бабының ережелеріне қарамастан, қосарланған салық салуды болдырмау және салықтарды төлеуден жалтаруға жол бермеу мәселелерін реттейтін халықаралық шарттың ережелеріне сәйкес бейрезидент болып танылатын шетелдік немесе азаматтығы жоқ адам бейрезидент болып танылады.

220-бап. Бейрезиденттiң тұрақты мекемесi

      1. Егер халықаралық шартта өзгеше белгіленбесе, бейрезиденттің кәсіпкерлік қызметті жүзеге асыру мерзімдеріне қарамастан, ол осындай қызметті Қазақстан Республикасының аумағында өзі арқылы жүзеге асыратын мынадай қызмет орындарының бірі:

      1) тауарларды өндіру, қайта өңдеу, жасақтау, орау, қаптау және (немесе) беру жүзеге асырылатын кез келген орын;

      2) кез келген басқару орны;

      3) жер қойнауы геологиялық зерделенетін, пайдалы қазбаларды барлау, өндіруге дайындық жұмыстары және (немесе) пайдалы қазбаларды өндіру жүзеге асырылатын және (немесе) пайдалы қазбаларды барлауды және (немесе) өндіруді бақылау және (немесе) байқау жөніндегі жұмыстар орындалатын, қызметтер көрсетілетін кез келген орын;

      4) құбыржолға байланысты қызмет (оның ішінде бақылау немесе байқау қызметі) жүзеге асырылатын кез келген орын;

      5) ойын автоматтарын (жалғамаларымен қоса), компьютерлiк желiлер мен байланыс арналарын, аттракциондарды орнатуға, баптауға және пайдалануға байланысты, сондай-ақ көлiктік немесе өзге де инфрақұрылымға байланысты қызмет жүзеге асырылатын кез келген орын;

      6) егер осы баптың 5-тармағында өзгеше белгіленбесе, тауарларды көрмелерде және жәрмеңкелерде өткізу жағдайларын қоспағанда, Қазақстан Республикасының аумағында тауарлар өткізілетін орын;

      7) құрылыс қызметі және (немесе) құрылыс-монтаждау жұмыстары жүзеге асырылатын, сондай-ақ осы жұмыстардың орындалуын байқау жөніндегі қызметтер көрсетілетін кез келген орын;

      8) осы баптың 6-тармағында көрсетілген қызметті жүзеге асыратын өкілдікті қоспағанда, бейрезидент-заңды тұлғаның құрылымдық бөлімшесі орналасқан жер;

      9) "Сақтандыру қызметі туралы" Қазақстан Республикасының Заңына сәйкес Қазақстан Республикасында бейрезиденттің атынан делдалдық қызметті жүзеге асыратын тұлға орналасқан жер;

      10) шет мемлекеттің заңнамасына не егер мұндай бірлескен қызмет Қазақстан Республикасының аумағында жүзеге асырылған жағдайда, Қазақстан Республикасының заңнамасына сәйкес бейрезидентпен жасалған бірлескен қызмет туралы шартқа қатысушы резидент орналасқан жер бейрезиденттің Қазақстан Республикасындағы тұрақты мекемесі болып танылады.

      2. Егер мұндай сипаттағы қызмет Қазақстан Республикасының аумағында бір жоба немесе байланысты жобалар шеңберінде кәсіпкерлік қызметті жүзеге асыру басталған күннен бастап кез келген қатарынан он екі айлық кезең шегінде күнтізбелік бір жүз сексен үш күннен астам жалғасатын болса, осындай мақсаттар үшін бейрезидент жалдаған жұмыскерлер немесе басқа персонал арқылы Қазақстан Республикасының аумағында осы баптың 1-тармағында көзделмеген қызметтер көрсетілетін, жұмыстар орындалатын орын бейрезиденттің тұрақты мекемесі болып танылады.

      Өзара байланысты немесе өзара тәуелді келісімшарттар (шарттар) осы бөлімнің мақсаттарында байланысты жобалар болып танылады.

      Бір мезгілде мынадай шарттарға сай келетін:

      1) мұндай келісімшарттар (шарттар) бойынша бейрезидент немесе оның өзара байланысты тарапы бір ғана сол салық агентіне немесе оның өзара байланысты тарапына бірдей немесе біртекті қызметтер (жұмыстар) көрсететін (орындайтын);

      2) бір келісімшарт (шарт) бойынша қызметтер көрсету (жұмыстар орындау) аяқталған күн мен басқа келісімшарт (шарт) жасалған күн арасындағы уақыт кезеңі қатарынан он екі айдан аспайтын келісімшарттар (шарттар) өзара байланысты келісімшарттар (шарттар) деп танылады.

      Бейрезидент немесе оның өзара байланысты тарапы салық агентімен немесе оның өзара байланысты тарапымен жасасқан, олардың біреуі бойынша міндеттемелерді бейрезиденттің немесе оның өзара байланысты тарапының орындамауы мұндай бейрезиденттің немесе оның өзара байланысты тарапының басқа келісімшарт (шарт) бойынша міндеттемелерді орындауына әсер ететін келісімшарттар (шарттар) өзара тәуелді келісімшарттар (шарттар) болып танылады.

      3. Осы баптың 1 және 2-тармақтарының ережелерiне қарамастан, егер бейрезидент Қазақстан Республикасының аумағында кәсiпкерлiк қызметті тәуелдi агент арқылы жүзеге асырған жағдайда, онда мұндай бейрезидент өзі үшiн тәуелдi агент жүзеге асыратын кез келген қызметке байланысты, осындай қызметтің жүзеге асырылу мерзімдеріне қарамастан, тұрақты мекемесi бар бейрезидент ретiнде қарастырылатын болады.

      Бір мезгілде мынадай:

      1) шарттық қатынастар негізінде Қазақстан Республикасында бейрезиденттің мүдделерін білдіруге, бейрезиденттің атынан және есебінен әрекет етуге және (немесе) белгілі бір заңдық әрекеттер жасауға уәкілетті, оның ішінде өтеулі қызметтер көрсету шартын жасасуға немесе осындай шартты жасасу немесе бейрезидентке меншік құқығы (пайдалану құқығы) негізінде тиесілі мүлікке меншік құқығын (пайдалану құқығын) беру кезінде негізгі рөл атқаруға уәкілетті;

      2) сақтандыру брокерінің қызметін және осындай агент айрықша түрде немесе негізінен бейрезиденттің атынан әрекет ететін жағдайларды қоспағанда, ол осы тармақтың 1) тармақшасында көрсетілген қызметті кеден өкілінің, бағалы қағаздар нарығына кәсіби қатысушының қызметі және өзге де брокерлік қызмет шеңберінде жүзеге асырмайды;

      3) оның қызметі осы баптың 6-тармағында санамаланған қызмет түрлерімен шектелмейді деген шарттарға сай келетін жеке немесе заңды тұлға осы бөлімнің мақсаттары үшін тәуелді агент деп танылады.

      4. Егер еншілес ұйым осы баптың 3-тармағына сәйкес тәуелді агент болып танылса, бейрезиденттің Қазақстан Республикасының аумағында Қазақстан Республикасының заңнамасына сәйкес құрылған еншілес ұйым арқылы жүзеге асырылатын қызметі бейрезиденттің тұрақты мекемесінің құрылуына алып келеді

      5. Егер тауарларды Қазақстан Республикасының аумағында өткізілетін көрмелерде және жәрмеңкелерде өткізу күнтізбелік он күннен астамға созылса, бейрезидент осындай өткізу кезінде Қазақстан Республикасында тұрақты мекеме құрады.

      6. Бейрезидент қызметінің дайындық немесе көмекшi сипатқа қана ие, бейрезиденттiң кәсіпкерлік қызметiнің негізгі түрлерінің бір бөлігі болып табылмайтын және үш жылдан аспайтын мынадай түрлері:

      1) кез келген орынды бейрезидентке тиесiлi тауарды өткізбей, сақтау және (немесе) көрсету мақсаттары үшін ғана пайдалану;

      2) тұрақты қызмет орнын тауарларды өткізбей, бейрезидент үшін сатып алу мақсаттарында ғана ұстау;

      3) тұрақты қызмет орнын ақпарат жинау, өңдеу және (немесе) тарату, бейрезидент өткізетін тауарларды, жұмыстарды, көрсетілетін қызметтерді жарнамалау немесе олардың нарығын зерделеу үшiн ғана ұстау бейрезиденттiң Қазақстан Республикасындағы тұрақты мекемесінің құрылуына алып келмейді.

      Бұл ретте дайындық немесе көмекшi сипаттағы қызмет үшінші тұлғалар үшін емес, бейрезиденттің өзі үшін жүзеге асырылуға тиіс.

      7. Бейрезиденттің заңды тұлғаға, оның iшiнде Қазақстан Республикасында қызметті тұрақты мекеме арқылы жүзеге асыратын бейрезидентке Қазақстан Республикасының аумағында жұмыс iстеу үшiн шетелдiк персоналды ұсыну бойынша қызметтер көрсету жөніндегі қызметі, бір мезгiлде мынадай шарттар орындалған кезде:

      1) егер мұндай персонал өзi ұсынылған заңды тұлғаның атынан және соның мүдделерiн көздеп әрекет етсе;

      2) шетелдiк персоналды ұсыну бойынша қызметтер көрсететiн бейрезидент ұсынылған персоналдың жұмыс нәтижелерi үшін жауапты болмаса;

      3) салықтық кезең ішінде бейрезиденттiң шетелдiк персоналды ұсыну бойынша қызметтер көрсетуден түсетін кірісі бейрезиденттiң көрсетілген кезең ішінде осындай персоналды ұсыну бойынша жалпы шығындары сомасының 10 пайызынан аспайтын болса, осындай көрсетілетін қызмет бойынша Қазақстан Республикасында тұрақты мекеме құруға алып келмейді.

      Бұл ретте мұндай кірістің мөлшері салықтық кезең ішінде бейрезидент көрсеткен шетелдiк персоналды ұсыну бойынша қызметтердің құны мен көрсетілген кезең ішінде бейрезиденттiң персоналды ұсыну бойынша жалпы шығындары сомасының құны арасындағы оң айырма түрінде айқындалады.

      Шетелдiк персоналдың кірістерін қоса алғанда, осындай қызметтер көрсетуге арналған шығындардың сомасын растау үшiн бейрезидент көрсетілетін қызметтерді алушыға Қазақстан Республикасының және (немесе) шет мемлекеттің заңнамасына сәйкес жасалған бастапқы құжаттарының көшірмесін ұсынуға міндетті. Шетелдiк персоналды ұсыну бойынша қызметтер көрсететiн бейрезиденттің кірісінен корпоративтік табыс салығын есептеу мақсаттары үшін, осы тармақта белгіленген шарттар орындалған кезде, бейрезиденттің мұндай көрсетілетін қызметтері Қазақстан Республикасының шегінен тыс жерлерде көрсетілген қызметтер болып танылады.

      8. Бейрезидент қызметті Қазақстан Республикасының аумағында бірлескен қызмет туралы шарт негізінде жүзеге асырған жағдайда:

      1) осындай шартқа әрбір қатысушының қызметі осы бапта белгіленген ережелерге сәйкес тұрақты мекеме құрады;

      2) осындай шартқа әрбір қатысушы салықтық міндеттемені орындауды осы Кодексте айқындалған тәртіппен өзі дербес жүзеге асырады.

      9. Қазақстан Республикасында тұрақты мекеме құруға алып келетін кәсiпкерлiк қызметтi жүзеге асыратын бейрезидент осы Кодекстiң 76-бабында айқындалған тәртiппен салық органында салық төлеушi ретiнде тiркелуге мiндеттi.

      Бейрезиденттiң салық органдарында салық төлеушi ретiнде тiркелуінің немесе тіркеуші органда есептiк тiркелуінің болмауына қарамастан, бейрезиденттің Қазақстан Республикасында қызметті жүзеге асыруы басталған күннен бастап бейрезиденттің қызметі осы баптың ережелерiне сәйкес тұрақты мекеме құрады.

      Егер бейрезидент бір салық органында тіркелуге жататын екі және одан да көп тұрақты мекеме құруға алып келетін кәсіпкерлік қызметті жүзеге асырған жағдайда, онда бейрезиденттің осындай тұрақты мекемелерінің тобы бойынша жиынтық түрде бір тұрақты мекеме тіркелуге жатады.

      Егер бейрезиденттің осы баптың 2, 3, 5 немесе 7-тармақтарында көрсетілген қызметті жүзеге асыратын тіркелген тұрақты мекемесі болса және ол ұқсас немесе осындай қызметті мұндай тұрақты мекеме тіркелген орыннан өзгеше орында жүзеге асырса, онда мұндай қызметті жүзеге асыру тұрақты мекеме құруға алып келеді және ұқсас немесе осындай қызметті жүзеге асыру басталған күннен бастап тіркелуге жатады.

      Егер бейрезиденттің тұрақты мекемесі салық төлеушілердің мемлекеттік дерекқорынан алып тасталған күннен кейін осындай бейрезидент осы баптың 2 және 5-тармақтарында көрсетілген қызметті қатарынан он екі айлық кезең ішінде қайта бастаған жағдайда, ол тұрақты мекеме құрған болып танылады және осындай қызмет жүзеге асырыла бастаған күннен бастап салық төлеуші ретінде тіркелуге жатады.

      10. Осы Кодекстi қолдану мақсаттарында:

      1) мыналарға:

      Қазақстан Республикасында, оның ішінде бірлескен қызмет туралы шарт шеңберінде жұмыстар орындауға, қызметтер көрсетуге;

      өз атынан Қазақстан Республикасында әрекеттер жасауға өкiлеттiктер беруге;

      өткізу мақсатында Қазақстан Республикасында тауарлар сатып алуға;

      Қазақстан Республикасында жұмыстар орындау, қызметтер көрсету мақсатында жұмыстарды, көрсетілетін қызметтерді сатып алуға арнап кез келген мынадай келiсiмшартты (шартты, келiсiмді) жасасу;

      2) Қазақстан Республикасында қызметті жүзеге асыру мақсаттарында алғашқы еңбек шартын (келiсiмін, келісімшартын) жасасу;

      3) осы тармақтың бірінші бөлігінің 1) немесе 2) тармақшаларында көрсетілген келiсiмшарттың (шарттың, келiсiмнiң) шарттарын орындау үшiн бейрезидент-жеке тұлғаның, бейрезиденттің жұмыскерінің немесе өзге жалданған персоналының Қазақстан Республикасына келуі;

      4) бейрезиденттің осы баптың 1-тармағының 3) және 4) тармақшаларында көрсетілген қызметті жүзеге асыруға құқығын куәландыратын құжаттың күшіне енген күні бейрезиденттiң Қазақстан Республикасында қызметті жүзеге асыруды бастаған күні болып танылады.

      Осы тармақта белгіленген бірнеше шарт болған жағдайда, осы тармақта көрсетілген күндердің неғұрлым ертесі бейрезиденттің Қазақстан Республикасында қызметті жүзеге асыруды бастаған күні болып танылады.

      11. Егер бейрезидент қызметті қосарланған салық салуды болғызбау және салықтарды төлеуден жалтаруға жол бермеу мәселелерін реттейтін халықаралық шартқа немесе осы баптың 6-тармағына сәйкес тұрақты мекеменің құрылуына алып келмейтін құрылымдық бөлімше арқылы жүзеге асырған жағдайда, бейрезиденттің мұндай құрылымдық бөлімшесіне осы Кодекстiң бейрезиденттiң тұрақты мекемесi үшiн көзделген ережелерi қолданылатын болады. Бұл ретте мұндай құрылымдық бөлімшенің осы Кодекстің 672, 673 және 674-баптарына сәйкес қосарланған салық салуды болғызбау және салықтарды төлеуден жалтаруға жол бермеу мәселелерін реттейтін халықаралық шарттың ережелерін қолдануға құқығы болады.

      Ескерту. 220-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI (01.07.2019 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2018 бастап қолданысқа енгізіледі) Заңдарымен.

221-бап. Өзара келiсу рәсiмi

      1. Тұлға өзімен Қазақстан Республикасы халықаралық шарт жасасқан шет мемлекеттің құзыретті органымен:

      1) егер уағдаласушы мемлекеттердің бірінің немесе екеуінің әрекеттері осындай халықаралық шарттың ережелеріне сәйкес келмейтін салық салуға алып келді немесе алып келеді деп есептесе, халықаралық шарттың ережелерін қолдану туралы мәселелені қарау үшін;

      2) резиденттілік мәртебесін айқындау үшін өзара келісу рәсімін жүргізу туралы өтінішпен уәкілетті органға жүгінуге құқылы.

      2. Өтініште тұлғаның талаптары негізделген мән-жайлар көрсетілуге тиіс.

      3. Осы баптың 1-тармағының 1) тармақшасына сәйкес ұсынылатын өтінішке тұлға өзімен Қазақстан Республикасы халықаралық шарт жасасқан шет мемлекетте алынған (алынуға жататын) кірістердің және (немесе) ұсталған салықтардың (олар ұсталған жағдайда) сомасын растайтын бухгалтерлік құжаттардың көшірмесін, сондай-ақ:

      1) жұмыстарды орындауға, қызметтерді көрсетуге немесе өзге де мақсаттарға арналған келісімшарттардың (шарттардың, келісімдердің);

      2) заңды тұлғалар үшін – құрылтай құжаттарының не резидент-заңды тұлғаның құрылтайшыларын (қатысушыларын) және мажоритарлық акционерлерін көрсете отырып, сауда тізілімінен үзінді-көшірмелердің;

      3) осы Кодекстің 218-бабы 2-тармағының 1), 2) және 3) тармақшаларында көрсетілген құжаттардың нотариат куәландырған көшірмесін қоса беруге міндетті.

      Тұлға өзара келісу рәсімін жүргізу үшін қажетті, осы тармақта көрсетілмеген өзге де құжаттарды ұсынуға құқылы.

      4. Осы баптың 1-тармағының 2) тармақшасына сәйкес ұсынылған өтінішке тұлға осы баптың 3-тармағы бірінші бөлігінің 2) және 3) тармақшаларында көрсетілген құжаттарды қоса беруге міндетті.

      5. Уәкілетті орган тұлғадан өзара келісу рәсімін жүргізу үшін қажетті қосымша құжаттарды ұсынуын жазбаша түрде талап етуге құқылы.

      6. Уәкілетті орган мынадай:

      1) Қазақстан Республикасы халықаралық шарт жасаспаған мемлекеттің құзыретті органымен өзара келісу рәсімін жүргізуге өтініш ұсынылған;

      2) осы баптың 3 және 4-тармақтарында көзделген құжаттар ұсынылмаған жағдайларда, өтініш ұсынылған күннен бастап бес жұмыс күні ішінде тұлғаға өтінішті қараудан бас тарту туралы шешімді жібереді.

      Уәкілетті орган осы тармақтың бірінші бөлігінің 2) тармақшасында көзделген негіз бойынша өтінішті қараудан бас тартқан жағдайда, тұлға, егер ол жол берген бұзушылықтарды жойған болса, өтінішті қайта беруге құқылы.

      7. Уәкілетті орган, осы баптың 6-тармағында көрсетілген жағдайларды қоспағанда, өтінішті алынған күнінен бастап күнтізбелік қырық бес күн мерзімі ішінде қарайды.

      8. Уәкілетті орган өтінішті қарау қортындысы бойынша:

      1) өзара келісу рәсімін жүргізуден бас тарту туралы;

      2) өзара келісу рәсімін жүргізу туралы шешімдердің бірін шығарады.

      9. Уәкілетті орган:

      1) өтініште көрсетілген негіздер Қазақстан Республикасының халықаралық шартының ережелеріне сәйкес келмеген;

      2) тұлға анық емес ақпарат берген;

      3) өтінішті қарау барысында тұлға осы баптың 5-тармағында көзделген құжаттарды ұсынбаған жағдайларда, өзара келісу рәсімін жүргізуден бас тарту туралы шешім шығарады.

      Мұндай шешім шығарылған күнінен бастап екі жұмыс күні ішінде тұлғаға жіберіледі.

      Қос резиденттік себебі бойынша өзара келісу рәсімін жүргізуден бас тарту туралы шешім қабылданған кезде осы тармақтың бірінші бөлігінің 1) тармақшасында белгіленген негіздер бойынша бас тарту қолданылмайды.

      10. Өзара келісу рәсімін жүргізу туралы шешім қабылданған жағдайда, уәкілетті орган шет мемлекеттің құзыретті органына осындай рәсім жүргізу туралы сұрау салумен жүгінеді.

      11. Уәкілетті орган мынадай:

      1) тұлға өзара келісу рәсімін жүргізуді тоқтату туралы өтініш ұсынған;

      2) өзара келісу рәсімін жүргізу барысында тұлғаның анық емес ақпарат беру фактісі анықталған;

      3) өзара келісу рәсімін жүргізу барысында тұлға осы баптың 5-тармағында көзделген құжаттарды ұсынбаған жағдайларда, шет мемлекеттің құзыретті органымен арада басталған өзара келісу рәсімін жүргізуді тоқтатады.

      12. Уәкілетті орган тұлғаға өзара келісу рәсімін жүргізу қорытындылары бойынша қабылданған шешім туралы ақпаратты осындай шешім қабылданған күннен бастап жеті жұмыс күні ішінде жібереді.

      13. Осы бапта айқындалған тәртіппен жүргізілген өзара келісу рәсімінің қорытындылары бойынша қабылданған шешім, сондай-ақ шет мемлекеттің құзыретті органының сұрау салуы негізінде жүргізілген өзара келісу рәсімінің қорытындылары бойынша қабылданған шешім салық органдарының орындауы үшін міндетті.

      Ескерту. 221-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

7-БӨЛІМ. КОРПОРАТИВТІК ТАБЫС САЛЫҒЫ

27-тарау. ЖАЛПЫ ЕРЕЖЕЛЕР

222-бап.Төлеушілер

      1. Мемлекеттік мекемелерді және орта білім беретін мемлекеттік оқу орындарын қоспағанда, Қазақстан Республикасының резидент-заңды тұлғалары, сондай-ақ Қазақстан Республикасында қызметті тұрақты мекеме арқылы жүзеге асыратын немесе Қазақстан Республикасындағы көздерден кіріс алатын бейрезидент-заңды тұлғалар корпоративтік табыс салығын төлеушілер болып табылады.

      2. Шағын бизнес субъектілері үшін, бөлшек салықтың арнаулы салық режимдерін қолданатын заңды тұлғалар осы Кодекстің 20-бөліміне сәйкес, көрсетілген режимдер шеңберінде салық салынатын кірістер бойынша корпоративтік табыс салығын есептейді және төлейді.

      Ауыл шаруашылығы өнімін өндірушілер және ауыл шаруашылығы кооперативтері үшін, бөлшек салықтың арнаулы салық режимдерін қолданатын заңды тұлғалар осы Кодекстің 20-бөлімінде белгіленген ерекшеліктерді ескере отырып, көрсетілген режим шеңберінде салық салынатын кірістер бойынша корпоративтік табыс салығын және ол бойынша аванстық төлемдерді есептейді.

      3. 01.01.2020 дейін қолданыста болды - ҚР 25.12.2017 № 121-VI Заңымен.
      Ескерту. 222-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

223-бап. Салық салу объектілері

      Мыналар корпоративтік табыс салығын салу объектілері болып табылады:

      1) салық салынатын кіріс;

      2) төлем көзінен салық салынатын кіріс;

      3) Қазақстан Республикасында қызметті тұрақты мекеме арқылы жүзеге асыратын бейрезидент-заңды тұлғаның таза кірісі;

      4) жеңілдікті салық салынатын мемлекеттерде тіркелгендерді қоспағанда, бақыланатын шетелдік компаниялардың және бақыланатын шетелдік компаниялардың тұрақты мекемелерінің салық салынатын кірісі;

      5) жеңілдікті салық салынатын мемлекеттерде тіркелген бақыланатын шетелдік компаниялардың және бақыланатын шетелдік компаниялар тұрақты мекемелерінің салық салынатын кірісі.

      Ескерту. 223-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі) Заңымен.

28-тарау. САЛЫҚ САЛЫНАТЫН КІРІС

224-бап. Салық салынатын кіріс

      Салық салынатын кіріс осы Кодекстің 241-бабында көзделген түзетулер ескеріле отырып, жылдық жиынтық кіріс пен осы бөлімде көзделген шегерімдер арасындағы айырма ретінде айқындалады.

      Ескерту. 224-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі) Заңымен.

1-параграф. Жылдық жиынтық кіріс

225-бап. Жылдық жиынтық кіріс

      1. Қазақстан Республикасының резидент-заңды тұлғаның жылдық жиынтық кірісі осы тұлғаның салықтық кезең ішінде Қазақстан Республикасындағы және оның шегінен тыс жерлердегі көздерден алуына жататын (алынған) кірістерінен тұрады.

      Қазақстан Республикасындағы көздерден алынған кірістер болып табылмайтын кірістердің барлық түрлері төленген жеріне қарамастан, осы бөлімнің мақсаттары үшін Қазақстан Республикасының шегінен тыс жерлердегі көздерден алынған кірістер болып танылады.

      Қазақстан Республикасында қызметті тұрақты мекеме арқылы жүзеге асыратын бейрезидент-заңды тұлғаның жылдық жиынтық кірісі осы Кодекстің 651-бабында көрсетілген кірістерден тұрады.

      2. Мыналар салық салу мақсаттарында кіріс ретінде қарастырылмайды:

      1) жарғылық капиталға салым ретінде алынған мүліктің құны;

      2) акционер алатын (алған), оның ішінде заңды тұлғаны тарату немесе жарғылық капиталды азайту кезінде, сондай-ақ эмитент-заңды тұлға шығарған акцияларды осы эмитент акционерден сатып алған кезде мүлікті бөлу кезінде өзіне мүлікті бөлу жүзеге асырылатын акциялардың санына тура келетін төленген жарғылық капитал мөлшерінде, бұрын енгізілген мүліктің орнына алатын (алған) мүліктің құны;

      3) қатысушы, құрылтайшы алатын (алған), оның ішінде заңды тұлғаны тарату немесе жарғылық капиталды азайту кезінде, сондай-ақ заңды тұлға құрылтайшыдан, қатысушыдан осы заңды тұлғаға қатысу үлесін немесе оның бір бөлігін сатып алу кезінде мүлікті бөлгенде өзіне мүлікті бөлу жүзеге асырылатын қатысу үлесіне тура келетін төленген жарғылық капитал мөлшерінде, бірақ осындай қатысушыдағы, құрылтайшыдағы мұндай қатысу үлесінің осы Кодекстің 228-бабының 7-тармағында көзделген тәртіппен айқындалатын бастапқы құнынан аспайтын мөлшерде, бұрын енгізілгеннің орнына алатын (алған) мүліктің құны;

      4) эмитент өзі шығарған акцияларды орналастырудан алған мүліктің құны;

      5) мүлікті беретін салық төлеуші үшін – өтеусіз негізде берілген мүліктің құны;

      6) Қазақстан Республикасының салық заңнамасына сәйкес есептен шығарылған өсімпұл мен айыппұлдар сомасы;

      7) егер жарнамалық мақсатта (оның ішінде сыйға тарту түрінде) өтеусіз алынған тауар бірлігінің құны тиісті қаржы жылына республикалық бюджет туралы заңмен белгіленген және тауарды осындай алу күнінде қолданыста болатын айлық есептік көрсеткіштің 5 еселенген мөлшерінен аспаса, осындай тауардың құны;

      8) осы Кодексте көзделген жағдайларда, салықтық міндеттеменің мөлшерін азайту сомасы;

      9) егер осы Кодексте өзгеше көзделмесе, басқа тұлғадан алынуға жататыннан (алынғаннан) басқа, халықаралық қаржылық есептілік стандарттарына және немесе Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес бухгалтерлік есепке алуда кіріс деп танылатын, активтер және (немесе) міндеттемелер құнының өзгеруіне байланысты туындайтын кіріс;

      Осы тармақшаның ережелері осы Кодекстің 228-бабының 7-1-тармағында көзделген жағдайда да қолданылады;

      10) бөлінбеген пайданың халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес активтерді қайта бағалауға арналған резервтерді азайту есебінен ұлғайтылуы;

      11) міндеттеменің бухгалтерлік есепке алуда халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес іс жүзінде орындалуға тиіс міндеттеме мөлшері мен бухгалтерлік есепке алуда танылған осы міндеттеменің құны арасындағы оң айырма түрінде танылуына байланысты туындайтын кіріс;

      12) инвестициялық портфельді басқаруға арналған лицензия негізінде пайлық инвестициялық қор активтерін сенімгерлік басқаруды жүзеге асыратын басқарушы компания үшін – осындай басқарушы компанияның сыйақысын қоспағанда, Қазақстан Республикасының инвестициялық және венчурлік қорлар туралы заңнамасына сәйкес пайлық инвестициялық қорлар алған және пайлық инвестициялық қордың кастодианы солай деп таныған инвестициялық кірістер;

      13) алыс-беріс шикізатынан бензинді (авиациялық бензинді қоспағанда), дизель отынын өндірген тұлға үшін – осындай тұлғаның алыс-беріс шикізатын қайта өңдеу өнімі болып табылатын акцизделетін тауарлар бойынша акциз төлеу жөніндегі салықтық міндеттемені орындау есебінен алынуға жататын (алынған) өтем сомасы;

      14) мемлекеттік мекемеден мемлекеттік кәсіпорын:

      осындай кәсіпорынға шаруашылық жүргізу немесе жедел басқару құқығында бекітіп берілген негізгі құралдар;

      осындай кәсіпорынға шаруашылық жүргізу немесе жедел басқару құқығында бекітіп берілетін негізгі құралдарды сатып алуға арналған ақша түрінде алған мүліктің құны;

      15) бар болған жағдайда, осы Кодекстің 234-бабында көзделген асып кету ескеріле отырып, осы Кодекстің 270-бабының 8-тармағына сәйкес топтың құндық балансын азайту жүргізілген сома шегінде алынған сақтандыру төлемі;

      16) мемлекет атынан алушы үшін – жер қойнауын пайдаланушыдан салықтарды төлеу бойынша салықтық міндеттемені орындау есебіне заттай нысанда алынған пайдалы қазбалардың құны (ақшалай көрінісі);

      17) есепке жазылған, бірақ төленбеген және осы Кодекстің 258-бабына сәйкес амортизацияланатын активтердің жеке тобын қалыптастыру мақсаттары үшін есепке алынуға жататын сыйақы мөлшерінде – жер қойнауын пайдалану жөніндегі ұлттық компанияның немесе акциялары (жарғылық капиталға қатысу үлестері) тікелей немесе жанама түрде осындай жер қойнауын пайдалану жөніндегі ұлттық компанияға тиесілі заңды тұлғаның мiндеттемесiн стратегиялық әріптесінің барлау кезеңінде коммерциялық табуға дейін есептен шығаруынан түсетін және "Жер қойнауы және жер қойнауын пайдалану туралы" Қазақстан Республикасының Кодексіне сәйкес инвестициялық қаржыландыру бойынша сыйақы жөніндегі кіріс;

      18) мемлекет атынан алушы немесе осындай өткізуді жүзеге асыруға мемлекет атынан алушы уәкілеттік берген тұлға жер қойнауын пайдаланушыдан салықтық міндеттемені орындау есебіне заттай нысанда алған пайдалы қазбаларды өткізуден түскен кіріс, оның ішінде мемлекет атынан алушының осындай іске асырумен байланысты туындаған міндеттемелерін есептен шығарудан түскен кіріс;

      19) мемлекет атынан алушының немесе мемлекет атынан алушы уәкілеттік берген тұлғаның жер қойнауын пайдаланушыдан салықтық міндеттемені орындау есебіне заттай нысанда алынған пайдалы қазбаларды өткізуге байланысты шығыстарды өтеуді білдіретін комиссиялық сыйақысы;

      20) осы Кодекстің 243-бабының 8-тармағына сәйкес алынған мүліктің оның ішінде жұмыстардың, көрсетілетін қызметтердің құны;

      21) аяқталмаған құрылыс объектісінің құнын халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес сыйақының төленуге жататын (төленген) сомасы шегінде азайтатын, осындай объектінің құнын халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес ұлғайтатын, алынуға жататын (алынған) сыйақы;

      22) мынадай:

      Қазақстан Республикасының азаматтық заңнамасына сәйкес иесіз деп танылған, энергия беруші ұйым өтеусіз негізде меншікке қабылдаған;

      энергия беруші ұйым мемлекеттік немесе жергілікті атқарушы органдардан, басқа да энергия беруші ұйымдардан немесе электр энергиясын беру жөніндегі қызметті жүзеге асырмайтын электр желілерінің меншік иелерінен балансқа өтеусіз негізде қабылдаған электр желілерінің құны;

      23) Қазақстан Республикасының агроөнеркәсіптік кешенді дамыту саласындағы мемлекеттік бағдарламасына, Қазақстан Республикасының Ұлттық кәсіпкерлер палатасы операторы болып табылатын, Қазақстан Республикасының Үкіметі бекіткен бағдарламаларға сәйкес кәсіпкерлік субъектілерін мемлекеттік қаржылық емес қолдау түрінде бюджет қаражаты есебінен алынған көрсетілетін қызметтердің құны;

      24) 01.01.2019 дейін қолданыста болды - ҚР 25.12.2017 № 121-VI Заңымен.
      ЗҚАИ-ның ескертпесі!
      25) тармақша 01.01.2027 дейін қолданыста болады - ҚР 25.12.2017 № 121-VI Заңымен.

      25) халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес:

      екінші деңгейдегі банктердің кредиттік портфельдерінің сапасын жақсартуға маманданатын, Қазақстан Республикасының Үкіметі жалғыз акционері болып табылатын ұйымнан активтерді өтеусіз беру туралы шарттың талаптарына сәйкес активтер сомасы

      мен олардың әділ құнының арасындағы оң айырманың амортизациясына байланысты туындаған, дауыс беретін акцияларының 100 пайызы Қазақстан Республикасының Ұлттық Банкіне тиесілі орнықтылық ұйымының кірісі;

      26) мемлекеттік меншіктен өтеусіз берілген, алынған техногендік минералды түзілімдер;

      26-1) осы Кодекстің 258-бабының 6-тармағына және (немесе) 268-бабының 2-1-тармағына сәйкес күрделі жобалар (құрлықтағы газ жобаларын қоспағанда) бойынша көмірсутектерді барлау мен өндіруге немесе өндіруге арналған келісімшарт бойынша жер қойнауын пайдаланушының шартты коэффициентті қолдануы салдарынан пайда болған амортизацияланатын активтер топтарының (кіші топтарының) құндық балансының ұлғайтылуы;

      ЗҚАИ-ның ескертпесі!
      27) тармақша 01.01.2027 дейін қолданыста болады - ҚР 25.12.2017 № 121-VI Заңымен.

      27) жолаушыларды, багажды, жүк-багажды, пошта жөнелтілімдерін тасымалдау жөніндегі қызметті жүзеге асыратын теміржол тасымалдаушысы үшін – теміржол көлігімен жолаушыларды тасымалдау кезінде магистральдық теміржол желісінің көрсетілетін қызметтерін Ұлттық инфрақұрылым операторынан өтеусіз негізде, оның ішінде Қазақстан Республикасының заңнамасына сәйкес теміржол көлігімен жолаушыларды тасымалдау кезінде магистральдық теміржол желісінің реттеліп көрсетілетін қызметтеріне арналған тарифке 0 мөлшеріндегі уақытша төмендету коэффициентін қолдана отырып алуға байланысты туындайтын кіріс;

      ЗҚАИ-ның ескертпесі!
      28) тармақша 01.01.2020 бастап 01.01.27 дейін қолданыста болады – ҚР 10.12.2020 № 382-VI Заңымен.

      28) сот шешімі бойынша өзіне қатысты қайта құрылымдау жүргізілген, 2013 жылдың 31 желтоқсанында дауыс беретін акцияларының 90 пайыздан астамы ұлттық басқарушы холдингке тиесілі банкке немесе бұрын осындай банк болып табылған заңды тұлғаға ұйғарылған, кешірілуге жататын борышы осындай заңды тұлғаның басқару органы 2019 жылғы 1 шілдеге дейін бекіткен тізбеге енгізілген және уәкілетті органға 2019 жылғы 1 тамыздан кешіктірілмей ұсынылған кредиттер (қарыздар) бойынша және (немесе) кредитке (қарызға) байланысты берешек бойынша тұрақсыздық айыптары (айыппұлдар, өсімпұлдар);

      28-1) жарғылық капиталына мемлекет жүз пайыз қатысатын заңды тұлға Қазақстан Республикасының азаматтық заңнамасына сәйкес қор нысанында құрылған коммерциялық емес ұйымнан қайырымдылық көмек шеңберінде өтеусіз алған мүліктің құны, мемлекеттік меншік объектілерін күрделі жөндеу, реконструкциялау құны;

      29) 01.01.2018 бастап 01.01.21 дейін қолданыста болады – ҚР 10.12.2020 № 382-VI Заңымен.
      Ескерту. 225-бапқа өзгерістер енгізілді – ҚР 04.07.2018 № 174-VІ (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 27.12.2019 № 295-VI (01.01.2020 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 21.12.2022 № 165-VII (қолданысқа енгізілу тәртібін 4-б. қараңыз); 12.12.2023 № 45-VIII (01.01.2021 бастап қолданысқа енгізіледі) Заңдарымен.

226-бап. Жылдық жиынтық кіріске қосылатын кірістер

      1. Жылдық жиынтық кіріске салық төлеуші кірістерінің барлық түрлері:

      1) өткізуден түсетін кіріс;

      2) сақтандыру, қайта сақтандыру ұйымының сақтандыру, қайта сақтандыру шарттары бойынша кірісі;

      3) құн өсімінен түсетін кіріс;

      4) туынды қаржы құралдары бойынша кіріс;

      5) міндеттемелерді есептен шығарудан түсетін кіріс;

      6) күмәнді міндеттемелер бойынша кіріс;

      7) осы Кодекстің 250-бабының 1, 5, 6 және 7-тармақтарына сәйкес провизияларды (резервтерді) шегеруге құқығы бар салық төлеуші құрған провизиялардың (резервтердің) мөлшерлерін төмендетуден түсетін кіріс;

      8) талап ету құқығын басқаға беруден түсетін кіріс;

      9) тіркелген активтердің шығып қалуынан түсетін кіріс;

      10) табиғи ресурстарды геологиялық зерделеуге және өндіруге дайындық жұмыстарына арналған шығыстарды, сондай-ақ жер қойнауын пайдаланушылардың басқа да шығыстарын түзетуден түсетін кіріс;

      11) кен орындарын әзірлеу салдарын жою қорына аударымдар сомасының кен орындарын әзірлеу салдарын жою жөніндегі іс жүзіндегі шығыстар сомасынан асып кетуінен түсетін кіріс;

      12) бірлескен қызметті жүзеге асырудан түсетін кіріс;

      13) егер бұрын бұл сомалар шегерімге жатқызылмаса, негізсіз ұсталып, бюджеттен қайтарылған айыппұлдардан басқа, борышкерге ұйғарылған немесе борышкер таныған тұрақсыздық айыптары (айыппұлдар, өсімпұл);

      14) бұрын жүргізілген шегерімдер бойынша алынған өтемақылар;

      15) өтеусіз алынған мүлік түріндегі кіріс;

      16) дивидендтер;

      17) депозит, борыштық бағалы қағаз, вексель, ислам жалдау сертификаты бойынша сыйақылар;

      18) оң бағамдық айырма сомасының теріс бағамдық айырма сомасынан асып кетуі;

      19) ұтыстар;

      20) әлеуметтік сала объектілерін пайдалану кезінде алынған кіріс;

      21) кәсіпорынды мүліктік кешен ретінде сатудан түсетін кіріс;

      22) ислам банкінде орналастырылған инвестициялық депозит бойынша кіріс;

      23) сенімгерлік басқару құрылтайшысы алған (оның алуына жататын), мүлікті сенімгерлік басқарудан түсетін таза кіріс;

      24) мемлекеттік кәсіпорынға шаруашылық жүргізу немесе оралымды басқару құқығында бекітіп берілген негізгі құралдардың амортизациясына байланысты осындай кәсіпорынның халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес туындайтын кірісі;

      25) осы тармақтың 1) – 24) тармақшаларында көрсетілмеген басқа да кірістер қосылған құн салығы мен акциз сомасы қосылмастан, қосылады.

      2. Егер сол бір кірістер кірістердің бірнеше баптарында көрсетілуі ықтимал жағдайда, көрсетілген кірістер жылдық жиынтық кіріске бір рет қосылады.

      Егер осы бөлімнің 227240-баптарында, 5 және 6-параграфтарында өзгеше белгіленбесе, осы бөлімнің мақсаттары үшін кірісті тану күнін қоса алғанда, кірісті тану халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес жүзеге асырылады.

      Кірісті халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес тану кірісті осы Кодекске сәйкес айқындау және тану тәртібінен ерекшеленетін жағдайда, көрсетілген кіріс салық салу мақсаттары үшін осы Кодексте айқындалған тәртіппен есепке алынады.

      3. Мүлікті сенімгерлік басқару жөніндегі қызмет бойынша сенімгерлік басқарушы мен сенімгерлік басқару құрылтайшысының жылдық жиынтық кірісі осы Кодекстің 40, 42, 43, 44 және 45-баптарының ережелері ескеріле отырып айқындалады.

      4. Салық төлеушінің осы Кодекстің 286 және 287-баптарына сәйкес кірістерді түзетуге құқығы бар. Бұл ретте осы Кодекстің 286 және 287-баптарына сәйкес түзетулер ескерілген жылдық жиынтық кіріс теріс мәнге ие болуы мүмкін.

      Ескерту. 226-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2018 бастап қолданысқа енгізіледі) Заңымен.

227-бап. Өткізуден түсетін кіріс

      1. Осы Кодекстiң 228240-баптарына сәйкес жылдық жиынтық кіріске енгiзiлетiн кірістерден, сондай-ақ осы Кодекстiң 258-бабының 1-тармағында көрсетiлген шығыстардың сомасынан аспайтын бөлiкте осы Кодекстiң 258-бабының 4-тармағында көрсетiлген кірістерден басқа, тауарларды, жұмыстарды, көрсетiлген қызметтердi өткiзу кезінде туындайтын кіріс сомасы өткізуден түсетiн кіріс болып танылады.

      2. Өткізуден түсетін кіріс өткізілген тауарлар, жұмыстар, көрсетілетін қызметтер құнының мөлшерінде, оған қосылған құн салығы мен акциздің сомасы қосылмастан айқындалады.

      3. Өткізуден түсетін кірісті тану күні халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес айқындалады.

      4. Қызметтер көрсетуден түсетін кіріске осы бөлімнің мақсаттарында, сондай-ақ:

      1) кредит (қарыз, микрокредит) бойынша, репо операциялары бойынша сыйақылар түріндегі кіріс;

      2) мүлікті лизинг шарты бойынша беру жөніндегі сыйақылар түріндегі кіріс;

      3) роялти;

      4) мүлікті лизингтен басқа, мүліктік жалдауға (жалға беруге) тапсырудан түсетін кіріс жатады.

      5. Өткізуден түсетін кіріс Қазақстан Республикасының трансферттiк баға белгiлеу туралы заңнамасында белгіленген жағдайларда және тәртіппен түзетілуге жатады.

      Ескерту. 227-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2018 бастап қолданысқа енгізіледі) Заңымен.

227-1-бап. Цифрлық майнингті жүзеге асыратын тұлғаның, цифрлық майнингтік пулдың, цифрлық активтер биржасының кірісі

      1. Тұлғаның цифрлық майнинг жөніндегі қызметтен түскен кірісі цифрлық майнингтік пул оған бөлген, өз қызметі нәтижесінде туындаған цифрлық активтер санының және осы баптың 4-тармағына сәйкес айқындалған олардың құнының көбейтіндісі ретінде айқындалады.

      2. Тұлғаның цифрлық майнинг жөніндегі қызметтен түскен кірісіне цифрлық майнингтік пул комиссия ретінде ұстап қалған цифрлық активтердің құны жатқызылмайды.

      3. Цифрлық майнингтік пулдың, цифрлық активтер биржасының цифрлық активтер түрінде алған кірісі осы баптың 4-тармағына сәйкес айқындалған құн бойынша есептеледі.

      4. Осы баптың мақсаттарында цифрлық активтердің құнын және олардың түрлерінің тізбесін айқындау, жариялау тәртібін уәкілетті орган айқындайды.

      Ескерту. 28-тарау 227-1-баппен толықтырылды – ҚР 06.02.2023 № 196-VII (01.04.2023 бастап қолданысқа енгізіледі); өзгеріс енгізілді – ҚР 12.12.2023 № 45-VIII (алғашқы ресми жарияланған күнінен бастап күнтізбелік алпыс күн өткен соң қолданысқа енгізіледі) Заңдарымен.

228-бап. Құн өсімінен түсетін кіріс

      1. Құн өсімінен түсетін кіріс:

      1) Қазақстан Республикасының заңдарына сәйкес мемлекет мұқтажы үшін сатып алынған активтерді қоспағанда, амортизацияға жатпайтын активтерді өткізу;

      2) амортизацияға жатпайтын активтерді жарғылық капиталға салым ретінде беру;

      3) амортизацияға жатпайтын активтердің бірігу, қосылу, бөліну немесе бөлініп шығу жолымен қайта ұйымдастыру нәтижесінде шығып қалуы кезінде құралады.

      2. Осы баптың мақсаттарында амортизацияға жатпайтын активтерге:

      1) жер учаскелері;

      2) аяқталмаған құрылыс объектілері;

      3) орнатылмаған жабдық;

      4) кіріс алуға бағытталған қызметте пайдаланылмайтын, қызмет мерзімі бір жылдан асатын активтер, оның ішінде сатуға арналған ұзақ мерзімді активтер;

      5) осы Кодекстің 266-бабы 2-тармағының 2) тармақшасына сәйкес тіркелген активтерге жатқызылмайтын, қызмет мерзімі бір жылдан асатын активтер;

      6) бағалы қағаздар;

      7) қатысу үлесі;

      8) инвестициялық алтын;

      9) 2000 жылғы 1 қаңтарға дейін қолданыста болған Қазақстан Республикасының салық заңнамасына сәйкес құны толығымен шегерімге жатқызылған негізгі құралдар;

      10) Қазақстан Республикасының инвестициялар туралы заңнамасына сәйкес 2009 жылғы 1 қаңтарға дейін жасалған келісімшарттар бойынша инвестициялық жоба шеңберінде пайдалануға енгізілген, құны толығымен шегерімге жатқызылған активтер;

      11) осы Кодекстің 239-бабына сәйкес әлеуметтік сала объектілеріне жатқызылған мүлік жатады.

      3. Осы баптың 4 және 5-тармақтарында көзделген активтерді қоспағанда, амортизацияға жатпайтын активтер бойынша:

      1) өткізу кезінде – өткізу құны мен бастапқы құн арасындағы оң айырма;

      2) жарғылық капиталға салым ретінде беру кезінде – жарғылық капиталға салымның құны негізге алына отырып айқындалған активтің құны мен бастапқы құн арасындағы оң айырма;

      3) заңды тұлғаны бірігу, қосылу, бөліну немесе бөлініп шығу жолымен қайта ұйымдастыру нәтижесінде шығып қалу кезінде – беру актісінде немесе бөлу балансында көрсетілген құн мен бастапқы құн арасындағы оң айырма әрбір актив бойынша өсім болып танылады.

      4. Борыштық бағалы қағаздар бойынша:

      1) өткізу кезінде – дисконттың амортизациясы және (немесе) өткізілген күнгі сыйлықақы ескеріле отырып, өткізілу құны мен бастапқы құн арасындағы, купон ескерілмеген оң айырма;

      2) жарғылық капиталға салым ретінде беру кезінде – дисконттың амортизациясы және (немесе) берілген күнгі сыйлықақы ескеріле отырып, жарғылық капиталға салымның құны негізге алына отырып айқындалған борыштық бағалы қағаздың құны мен бастапқы құн арасындағы, купон ескерілмеген оң айырма;

      3) заңды тұлғаны бірігу, қосылу, бөліну немесе бөлініп шығу жолымен қайта ұйымдастыру нәтижесінде шығып қалу кезінде – дисконттың амортизациясы және (немесе) шығып қалу күнгі сыйлықақы ескеріле отырып, беру актісінде немесе бөліну балансында көрсетілген құн мен бастапқы құн арасындағы, купон ескерілмеген оң айырма әрбір бағалы қағаз бойынша құн өсімі болып танылады.

      5. Осы баптың 2-тармағының 9) және 10) тармақшаларында көрсетілген активтер бойынша:

      1) өткізу кезінде – өткізу құны;

      2) жарғылық капиталға салым ретінде беру кезінде – жарғылық капиталға салымның құны;

      3) заңды тұлғаны бірігу, қосылу, бөліну немесе бөлініп шығу жолымен қайта ұйымдастыру нәтижесінде шығып қалу кезінде – беру актісінде немесе бөліну балансында көрсетілген құн әрбір актив бойынша құн өсімі болып танылады.

      6. Осы баптың 2-тармағының 1) – 6) және 8) тармақшаларында көрсетілген активтердің бастапқы құны мынадай тәртіппен айқындалады:

      сатып алуға, өндіруге, салуға арналған шығындар жиынтығы,

      немесе

      егер активтер жарғылық капиталға салым ретінде алынған жағдайда – жарғылық капиталға салымның құны,

      немесе

      егер активтер қайта ұйымдастыру нәтижесінде алынған жағдайда – беру актісінде немесе бөлу балансында көрсетілген құн,

      немесе

      егер активтерді акционер (қатысушы, құрылтайшы) заңды тұлға таратылған немесе жарғылық капитал азайтылған, сондай-ақ заңды тұлға құрылтайшыдан, қатысушыдан осы заңды тұлғаға қатысу үлесін немесе оның бір бөлігін сатып алған, эмитент-заңды тұлға осы эмитент шығарған акцияларды акционерден сатып алған кезде, мүлікті бөлу нәтижесінде алған жағдайда – мүлікті бөлу кезінде акционер, қатысушы, құрылтайшы алатын (алған), оның ішінде бұрын енгізілгеннің орнына алатын (алған) мүліктің, осындай мүліктің берілгенін растайтын және тараптардың қолдарымен куәландырылған құжатта көрсетілген қайта бағалау мен құнсыздану есепке алынбастан, беруші тұлғаның бухгалтерлік есепке алуында көрсетілуге жататын (көрсетілген) беру күніндегі баланстық құны,

      немесе

      егер автивтер өтеусіз алынған жағдайда – осы Кодекске сәйкес өтеусіз алынған мүліктің құны түрінде жылдық жиынтық кіріске қосылған құн,

      қосу

      мыналардан:

      осы Кодекстің 264-бабының 2), 3), 4) және 5) тармақшаларына сәйкес шегерiмге жатқызуға жатпайтын шығындардан (шығыстардан);

      амортизациялық аударымдардан басқа, халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес олардың құнын, оның ішінде сатып алынғаннан кейін де ұлғайтатын басқа да шығындар.

      Тіркелген активтердің құрамынан алып тасталған, осы баптың 2-тармағының 4) тармақшасында көрсетілген активтердің бастапқы құны осындай активтердің тіркелген активтер құрамынан шығып қалған күнге халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес айқындалған, қайта бағалануы мен құнсыздануы есепке алынбаған баланстық құны болып табылады.

      7. Мыналар қатысу үлесінің бастапқы құны болып табылады:

      оны сатып алуға арналған іс жүзіндегі шығындардың, қатысу үлесін сатып алуға байланысты және оның құнын халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес ұлғайтатын шығындардың жиынтығы,

      және (немесе)

      жарғылық капиталға салымның құны, оның ішінде, егер қатысу үлесі жарғылық капиталға салым ретінде алынған болса, салымның құны,

      және (немесе)

      егер қатысу үлесі қайта ұйымдастыру нәтижесінде алынған жағдайда – беру актісінде немесе бөлу балансында көрсетілген құн,

      және (немесе)

      егер активтерді акционер (қатысушы, құрылтайшы) заңды тұлға таратылған немесе жарғылық капитал азайтылған, сондай-ақ заңды тұлға құрылтайшыдан, қатысушыдан осы заңды тұлғаға қатысу үлесін немесе оның бір бөлігін сатып алған, эмитент-заңды тұлға осы эмитент шығарған акцияларды акционерден сатып алған кезде, мүлікті бөлу нәтижесінде алған жағдайда – мүлікті бөлу кезінде акционер, қатысушы, құрылтайшы алатын (алған), оның ішінде бұрын енгізілгеннің орнына алатын (алған) мүліктің, осындай мүліктің берілгенін растайтын және тараптардың қолдарымен куәландырылған құжатта көрсетілген қайта бағалау мен құнсыздану есепке алынбастан, беруші тұлғаның бухгалтерлік есепке алуында көрсетілуге жататын (көрсетілген) беру күніндегі баланстық құны,

      және (немесе)

      егер қатысу үлесі өтеусіз алынған жағдайда – осы Кодекске сәйкес өтеусіз алынған мүліктің құны түрінде жылдық жиынтық кіріске қосылған құн.

      7-1. Резидент-заңды тұлға бейрезидент-заңды тұлғадан сатып алу нәтижесінде алған, осы баптың 2-тармағының 6) және 7) тармақшаларында көрсетілген активтердің бастапқы құны мынадай тәртіппен айқындалады:

      сатып алу-сату шартында немесе активтер соған сәйкес сатып алынған келісімнің өзге де түрінде көрсетілген активтерді сатып алуға бейрезидент-заңды тұлға шеккен іс жүзіндегі шығындар,

      немесе

      егер активтер бейрезидент-заңды тұлғаның жарғылық капиталына салым ретінде алынған болса – жарғылық капиталға салымның құны,

      немесе

      егер активтер бейрезидент-заңды тұлғаны қайта ұйымдастыру нәтижесінде алынған болса – беру актісінде немесе бөлу балансында көрсетілген құн,

      немесе

      егер активтерді бейрезидент-заңды тұлға осы бейрезидент-заңды тұлға акционері (қатысушысы, құрылтайшысы) болып табылатын заңды тұлға таратылған немесе осындай заңды тұлғаның жарғылық капиталы азайтылған, сондай-ақ заңды тұлға бейрезидент заңды-тұлғадан акцияларды, осы заңды тұлғаға қатысу үлесін немесе оның бір бөлігін сатып алған кезде мүлікті бөлу нәтижесінде алған болса – бейрезидент-заңды тұлға мүлікті бөлу кезінде заңды тұлғадан алатын (алған), оның ішінде беру күні осындай мүліктің берілгенін растайтын және тараптардың қолымен куәландырылған құжатта көрсетілген, қайта бағалау мен құнсыздану есепке алынбастан заңды тұлғаның бухгалтерлік есепке алуында көрсетілуге жататын (көрсетілген), бұрын енгізілгеннің орнына алатын (алған) мүліктің баланстық құны,

      қосу

      егер бейрезидент-заңды тұлға берілетін заңды тұлғаның жарғылық капиталына салымдарды жүзеге асырған болса – жарғылық капиталға осындай салымдардың құны,

      қосу

      резидент-заңды тұлға оны сатып алғаннан кейін заңды тұлғаның жарғылық капиталына салымдардың құны.

      Егер активтердің құны шетел валютасында айқындалған болса, мұндай құн жоғарыда көрсетілген операциялар және (немесе) әрекеттер жасалған күннің алдындағы соңғы жұмыс күні айқындалған валюта айырбастаудың нарықтық бағамы бойынша теңгемен қайта есептеледі.

      Бұл ретте, бастапқы құн тараптардың қолымен куәландырылған, осындай активтердің өткізілуін растайтын құжатта көрсетілуге жатады.

      Осы тармақ бастапқы құнын растайтын құжаттардың нотариат куәландырған көшірмелері болған кезде осындай активті қабылдаған резидент-заңды тұлғаның активті кейіннен сату мақсаттары үшін қолданылады.

      Егер активтерді беруші және сатып алушы тұлғалардағы қатысу үлестерінің, бағалы қағаздардың немесе басқа да үлестік қатысу нысандарының кемінде тоқсан тоғыз пайызы тікелей немесе жанама түрде бір жеке тұлғаға тиесілі болса, осы тармақтың ережелері қолданылады.

      8. Осы Кодекстің 239-бабына сәйкес әлеуметтік сала объектілеріне жатқызылған мүліктің бастапқы құны мұндай активтердің шығып қалған күнгі, қайта бағалануы мен құнсыздануы ескерілмеген, баланстық құны болып табылады.

      9. 01.01.2020 дейін қолданыста болды - ҚР 25.12.2017 № 121-VI Заңымен.

      10. Осы баптың мақсаттары үшін жарғылық капиталға салым құны:

      жарғылық капиталға салым ретінде, оның ішінде жарғылық капиталға қосымша салым ретінде берілген (алынған) активтің қабылдау-беру актісінде немесе активті қабылдау мен беруді, оның құнын растайтын өзге де басқа құжатта көрсетілген, бірақ төлеу есебіне актив берілген (алынған) жарғылық капиталға салым сомасынан аспайтын құны;

      жарғылық капиталға салым ретінде, оның ішінде жарғылық капиталға қосымша салым ретінде енгізілген (алынған), бірақ төлеу есебіне ақша берілген (алынған) жарғылық капиталға салым сомасынан аспайтын ақша сомасы болып табылады.

      11. Құн өсімінен түсетін кіріс:

      1) амортизацияға жатпайтын активті өткізу жүзеге асырылған салықтық кезеңде – осындай активті өткізу;

      2) амортизацияға жатпайтын активті жарғылық капиталға салым ретінде беру жүзеге асырылған салықтық кезеңде – осындай активті жарғылық капиталға салым ретінде беру;

      3) таратудың салықтық есептілігі ұсынылған салықтық кезеңде – амортизацияға жатпайтын активтің бірігу, қосылу, бөліну жолымен қайта ұйымдастыру нәтижесінде шығып қалуы;

      4) бөлу балансы бекітілген салықтық кезеңде – амортизацияға жатпайтын активтің бөлініп шығу жолымен қайта ұйымдастыру нәтижесінде шығып қалуы кезінде танылады.

      12. Бағалы қағаздарды өткізу кезінде құн өсімінен түсетін кірістер осы Кодекстің 300-бабы 3, 4, 5, 6 және 7-тармақтарының ережелері ескеріле отырып, жылдық жиынтық кіріске қосылады.

      Ескерту. 228-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз) Заңымен.

229-бап. Міндеттемелерді есептен шығарудан түсетін кіріс

      1. Мiндеттемелердi есептен шығарудан түсетiн кіріске:

      1) өзі бойынша кредитор салық төлеушіге оны орындау туралы талап етуді тоқтатқан мiндеттеменің мөлшері;

      2) егер осы тармақшада өзгеше көзделмесе, салық төлеушi таратылған кезде таратудың салықтық есептілігі ұсынылған күні кредитор талап етпеген мiндеттеменің мөлшері жатады.

      Осы Кодекске сәйкес салық төлеушіні тарату кезінде таратудың салықтық тексеруін жүргізу немесе камералдық бақылау нәтижесі бойынша қортынды беру көзделген жағдайда, мұндай міндеттеменің мөлшері:

      салық төлеушінің бастапқы құжаттарына сәйкес төленуге жататын және аралық тарату балансын бекіту күні осындай баланста көрсетілуге жататын (көрсетілген) міндеттемелер сомасы (қосылған құн салығының сомасын қоспағанда),

      алу

      аралық тарату балансы бекітілген күннен бастап таратудың салықтық тексеруі немесе камералдық бақылау аяқталған күнге дейінгі кезеңде қанағаттандырылатын міндеттемелер сомасы ретінде айқындалады.

      Таратудың салықтық тексеруінің нәтижесі бойынша міндеттеменің мөлшерін салық органы көрсетілген кезең ішінде қанағаттандырылған міндеттемелердің іс жүзіндегі сомасын негізге ала отырып айқындайды. Мұндай міндеттеменің мөлшері салықтық тексеру актінде көрсетіледі.

      Камералдық бақылау нәтижесі бойынша міндеттеменің мөлшерін салық органы көрсетілген кезең ішінде қанағаттандырылған міндеттемелердің іс жүзіндегі сомасын негізге ала отырып айқындайды және ол камералдық бақылау нәтижесі бойынша анықталған бұзушылықтарды жою туралы хабарламада көрсетіледі;

      3) салықтық кезеңде өзі бойынша Қазақстан Республикасының заңдарында белгiленген талап қоюдың ескіру мерзiмi өткен мiндеттеменiң мөлшері;

      4) заңды күшіне енген сот шешiмiнің негізінде кредитор орындалуын талап етуге құқылы болмайтын мiндеттеменің мөлшері жатады.

      2. Мiндеттемелердi есептен шығарудан түсетін кіріс сомасы салық төлеушінің бастапқы құжаттарына сәйкес:

      осы баптың 1-тармағының 1) тармақшасында көрсетілген жағдайда – талап ету тоқтатылған күні;

      осы баптың 1-тармағының 3) тармақшасында көрсетілген жағдайда – Қазақстан Республикасының заңдарында белгіленген талап қоюдың ескіру мерзімі өткен күні;

      осы баптың 1-тармағының 4) тармақшасында көрсетілген жағдайда – сот шешімі заңды күшіне енген күні төленуге жататын міндеттемелер сомасына (қосылған құн салығының сомасын қоспағанда) тең.

      3. Осы Кодекске сәйкес күмәнді деп танылған міндеттемелерге осы баптың 1 және 2-тармақтарының ережелері қолданылмайды.

      4. Міндеттемелерді есептен шығарудан түсетін кіріске кәсіпорынды мүліктік кешен ретінде сатып алу-сату шарты бойынша міндеттемелердің берілуіне байланысты олардың мөлшерін азайту жатпайды.

      5. 01.01.2020 дейін қолданыста болды - ҚР 25.12.2017 № 121-VI Заңымен.

      6. Төлемге қабілетсіз банктер санатына жатқызылған банктің міндеттемелерін "Қазақстан Республикасындағы банктер және банк қызметі туралы" Қазақстан Республикасы Заңының 61-10-бабына сәйкес жүргізілетін мәжбүрлеп қайта құрылымдауға байланысты туындаған міндеттемелердің мөлшерін азайту міндеттемелерді есептен шығарудан түсетін кіріске жатпайды.

      7. Міндеттемелерді есептен шығарудан түсетін кіріске екінші деңгейдегі банктердің кредиттік портфельдерінің сапасын жақсартуға маманданатын, Қазақстан Республикасының Үкіметі жалғыз акционері болып табылатын ұйым есептен шығарған берешек бойынша міндеттемелердің мөлшерін азайту жатпайды.

      Ескерту. 229-бапқа өзгеріс енгізілді – ҚР 02.07.2018 № 168-VІ (01.01.2019 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі) Заңдарымен.

230-бап. Күмәндi мiндеттемелер бойынша кіріс

      1. Сатып алынған тауарлар (жұмыстар, көрсетілетін қызметтер) бойынша, сондай-ақ жұмыскерлердің осы Кодекстiң 322-бабының 1-тармағына сәйкес айқындалатын, есепке жазылған кірістері бойынша туындаған және осы баптың 2-тармағына сәйкес есептелетін үш жылдық кезең iшiнде қанағаттандырылмаған мiндеттемелер күмәндi деп танылады. Алынған кредиттер (қарыздар, микрокредиттер) жөніндегі күмәнді міндеттемелер бойынша кіріске алынған кредиттің (қарыздың, микрокредиттің) сомасы қосылмайды.

      Көрсетілген күмәнді міндеттемелер, осы Кодекстің 10-бөлімінде айқындалған тәртіппен есепке жатқызудан алып тасталуға жататын қосылған құн салығын қоспағанда, салық төлеушiнiң жылдық жиынтық кірісіне қосуға жатады.

      2. Күмәнді міндеттеме бойынша кіріс:

      1) кредит (қарыз, микрокредит) шарттары бойынша туындаған күмәнді міндеттемелер бойынша – кредит (қарыз, микрокредит) шартының талаптарына сәйкес сыйақы төлеу мерзімі басталған күннен кейінгі күннен бастап;

      2) лизинг шарттары бойынша туындаған күмәнді міндеттемелер бойынша – лизинг шартының талаптарына сәйкес лизингтік төлемді төлеу мерзімі басталған күннен кейінгі күннен бастап;

      3) жұмыскерлердің есепке жазылған кірістері бойынша туындаған күмәнді міндеттемелер бойынша – осы Кодекстің 322-бабының 1-тармағына сәйкес жұмыскерлердің кірістерін есепке жазған күннен бастап;

      4) осы тармақтың 1) – 3) тармақшаларында көрсетілмеген күмәнді міндеттемелер бойынша:

      сатып алынған тауарлар (жұмыстар, көрсетілетін қызметтер) бойынша орындау мерзімі айқындалған міндеттемені орындау мерзімі аяқталған күннен кейінгі күннен бастап;

      сатып алынған тауарлар (жұмыстар, көрсетілетін қызметтер) бойынша орындау мерзімі айқындалмаған міндеттеме бойынша тауар берілген, жұмыстар орындалған, қызметтер көрсетілген күннен бастап есептелетін үш жылдық кезең аяқталған салықтық кезеңде танылады.

      3. Осы баптың ережелері осы Кодекстің 246-бабы 3-тармағының ережелерін ескере отырып, шегерімге жатпайтын кредиттер (қарыздар) бойынша сыйақыға қолданылмайды.

231-бап. Сақтандыру, қайта сақтандыру ұйымының сақтандыру, қайта сақтандыру шарттары бойынша кірістері

      1. Сақтандыру, қайта сақтандыру ұйымының:

      1) сақтандыру сыйлықақылары (жарналары);

      2) еңбекпен табылмаған сыйлықақылар, болмаған залалдар, мәлімделген, бірақ реттелмеген залалдар, болған, бірақ мәлімделмеген залалдар бойынша қайта сақтандыру активтерін ұлғайту;

      3) сақтандыру төлемдері бойынша шығыстарды өтеу;

      4) сақтандыру, қайта сақтандыру шарттары бойынша сақтандыру, қайта сақтандыру ұйымдарының сақтандыру резервтерін төмендетуі;

      5) осы Кодекстің 237-бабында көрсетілген кірістерді қоспағанда, сақтандыру, қайта сақтандыру шарттары бойынша өзге кірістер түріндегі кірістері сақтандыру, қайта сақтандыру ұйымының сақтандыру, қайта сақтандыру шарттары бойынша кірістері болып танылады.

      Сақтандыру, қайта сақтандыру ұйымдарының сақтандыру (қайта сақтандыру) шарттарын жасасу және орындау жөніндегі қызметіне байланысты кірістер қаржы нарығы мен қаржы ұйымдарын реттеу, бақылау және қадағалау жөніндегі уәкілетті органның уәкілетті органмен және салық саясаты саласындағы уәкілетті органмен келісілген талаптары ескеріле отырып, Қазақстан Республикасының Ұлттық Банкі белгілеген есептілік деректерінің негізінде айқындалады.

      2. Осы баптың ережелері өздері бойынша сақтандыру сыйақылары түріндегі кіріс халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес 2012 жылғы 1 қаңтарға дейін толық мөлшерде танылған сақтандыру, қайта сақтандыру шарттарына қолданылмайды.

      3. Қазақстан Республикасының сақтандыру және сақтандыру қызметі туралы заңнамасына сәйкес еңбекпен табылмаған сыйлықақылар, болмаған залалдар, мәлімделген, бірақ реттелмеген залалдар, болған, бірақ мәлімделмеген залалдар бойынша есептелген қайта сақтандыру активтерінің есепті салықтық кезеңнің соңында мөлшері мен осындай активтердің алдыңғы салықтық кезеңнің соңындағы мөлшері арасындағы оң айырма сақтандыру, қайта сақтандыру ұйымының еңбекпен табылмаған сыйлықақылар, болмаған залалдар, мәлімделген, бірақ реттелмеген залалдар, болған, бірақ мәлімделмеген залалдар бойынша есептелген қайта сақтандыру активтері түріндегі кірісі деп танылады.

      4. Зиян келтірген тұлғаға кері талап қою (регресс) құқығы негізінде сақтандыру төлемдері бойынша сақтандыру, қайта сақтандыру ұйымының және (немесе) қайта сақтандыру шартына сәйкес қайта сақтандыру ұйымының шығыстарын өтеу сақтандыру, қайта сақтандыру ұйымының сақтандыру төлемдері бойынша шығыстарды өтеу түріндегі кірісі болып танылады.

      Бұл ретте сақтандыру, қайта сақтандыру ұйымының 2012 жылғы 1 қаңтарға дейін күшіне енген, өздері бойынша сақтандыру жарналары түріндегі кірістер халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес, оның ішінде 2011 жылғы 31 желтоқсаннан кейін де танылатын, жинақтаушы сақтандыру, қайта сақтандыру шарты, жинақтаушы емес сақтандыру, өмірді қайта сақтандыру шарты бойынша сақтандыру төлемдері жөніндегі шығыстарды өтеу түріндегі кірісі мынадай формула бойынша айқындалады:

      К х (А/Б), мұнда:

      К – есепті салықтық кезеңде алынуға жататын (алынған), сақтандыру төлемдері бойынша шығыстарды өтеу түріндегі кіріс;

      А – 2011 жылғы 31 желтоқсаннан кейін есепті салықтық кезеңде сақтандыру төлемдері бойынша шығыстарды өтеу түріндегі кірісті тану күнін қоса алғанда, алынуға жататын (алынған) сақтандыру жарналары;

      Б – шарт күшіне енген күннен бастап есепті салықтық кезеңде сақтандыру төлемдері бойынша шығыстарды өтеу түріндегі кірісті тану күнін қоса алғанда, алынуға жататын (алынған) сақтандыру жарналары.

      Ескерту. 231-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2018 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

232-бап. Құрылған провизиялардың (резервтердің) мөлшерлерін төмендетуден түсетін кіріс

      1. Егер осы бапта өзгеше көзделмесе, осы Кодекстің 250-бабының 1, 3, 6 және 7-тармақтарына сәйкес провизияларды (резервтердi) құру жөніндегі шығыстар сомасын шегеруге құқығы бар салық төлеушi құрған провизиялардың (резервтердiң) мөлшерiн төмендетуден түсетiн кірістер деп:

      1) борышкер талапты орындаған кезде – орындау сомасына пропорционалды мөлшерде есепті және (немесе) алдыңғы салықтық кезеңдерде шегерімге жатқызылған провизиялар (резервтер) сомасы;

      2) борышкерге қойылатын талаптардың мөлшерiн цессия шартын жасасу жолымен талап ету құқықтарын басқаға қайта табыстау туралы шарттың, жаңарту, басқаға қайта беру шартының негiзiнде және (немесе) Қазақстан Республикасының заңнамасында көзделген өзге де негiздерде азайтқан кезде, есепті және (немесе) алдыңғы салықтық кезеңдерде талаптар мөлшерiн азайту сомасына пропорционалды мөлшерде шегерімге жатқызылған провизиялар (резервтер) сомасы;

      3) есепті және (немесе) алдыңғы салықтық кезеңдерде шегерімге жатқызылған провизияларды (резервтердi) күтілетін кредиттік залалдардың бағалануын өзгерту нәтижесінде азайту сомалары танылады.

      ЗҚАИ-ның ескертпесі!
      2-тармақ 01.01.2027 дейін қолданыста болады - ҚР 25.12.2017 № 121-VI Заңымен.

      2. Осы Кодекстің 250-бабының 2-тармағына сәйкес провизияларды (резервтердi) құру жөніндегі шығыстар сомасын шегеруге құқығы бар салық төлеушi құрған провизиялардың (резервтердiң) мөлшерлерiн төмендетуден түсетiн кірістер деп:

      1) борышкер талапты орындаған кезде – орындау сомасына пропорционалды мөлшерде есепті және (немесе) алдыңғы салықтық кезеңдерде шегерімге жатқызылған провизиялар (резервтер) сомалары;

      2) борышкерге қойылатын талаптардың мөлшерiн цессия шартын жасасу жолымен талап ету құқықтарын басқаға қайта табыстау туралы шарттың, жаңарту, басқаға қайта беру шартының негiзiнде және (немесе) Қазақстан Республикасының заңнамасында көзделген өзге де негiздерде азайтқан кезде, талаптар мөлшерiн азайту сомасына пропорционалды мөлшерде есепті және (немесе) алдыңғы салықтық кезеңдерде шегерімге жатқызылған провизиялар (резервтер) сомасы;

      3) есепті және (немесе) алдыңғы салықтық кезеңдерде шегерімге жатқызылған провизияларды (резервтердi) күтілетін кредиттік залалдардың бағалануын өзгерту нәтижесінде азайту сомалары;

      4) халықаралық қаржылық есептілік стандарттарына сәйкес 2026 жылғы 31 желтоқсандағы жағдай бойынша бухгалтерлік есепке алуда көрсетілген, бас банктің күмәнді және үмітсіз активтерін сатып алуға банктің еншілес ұйымы ұсынған күмәнді және үмітсіз активтерге қарсы провизиялардың (резервтердің) есепті және (немесе) алдыңғы салықтық кезеңдерде шегерімге жатқызылған сомасы танылады. Осы тармақшада көрсетілген провизиялардың (резервтердiң) сомасы банктің 2026 жылға тура келетін салықтық кезең үшін жылдық жиынтық кірісіне қосылады.

      ЗҚАИ-ның ескертпесі!
      2-1-тармақ 01.01.2020 бастап 01.01.27 дейін қолданыста болады – ҚР 10.12.2020 № 382-VI Заңымен.

      2-1. Осы Кодекстің 250-бабының 1-тармағына сәйкес провизиялар (резервтер) құру жөніндегі шығыстар сомасын шегеруге құқығы бар банк осы тармақта белгіленген тәртіппен және шарттарда кредит (қарыз) бойынша борыш кешірілген жағдайда, есепті және (немесе) алдыңғы салық кезеңдерінде шегерімге жатқызылған провизиялар (резервтер) сомаларын провизиялар (резервтер) мөлшерлерін төмендетуден түсетін кіріс деп танымайды.

      Осы тармақтың ережелері сот шешімі бойынша өзіне қатысты қайта құрылымдау жүргізілген, 2013 жылғы 31 желтоқсанда дауыс беретін акцияларының 90 пайыздан астамы ұлттық басқарушы холдингке тиесілі банкке немесе бұрын осындай банк болып табылған заңды тұлғаға қолданылады.

      Осы тармақтың ережелері банк өзіне қарсы осы Кодекстің 250-бабының 1-тармағына сәйкес есепті және (немесе) алдыңғы салық кезеңдерінде шегерімге жатқызылған провизиялар (резервтер) құрған кредит (қарыз) бойынша борышқа қатысты қолданылады, ол мыналардан тұрады:

      негізгі борыш бойынша берешек;

      2012 жылғы 31 желтоқсаннан кейін есепке жазылған сыйақы бойынша берешек;

      кредитке (қарызға) байланысты берешек.

      Осы тармақ кредит (қарыз) бойынша борышты және (немесе) кредитке (қарызға) байланысты берешекті кешірген жағдайда, мынадай шарттар бір мезгілде орындалған кезде қолданылады:

      1) кредит (қарыз) 2009 жылғы 1 қазанға дейін берілсе;

      2) кредит (қарыз) бойынша және (немесе) кредитке (қарызға) байланысты берешек бойынша борышкер осы тармақтың екінші бөлігінде көрсетілген банктің немесе бұрын осындай банк болып табылған заңды тұлғаның басқару органы 2019 жылғы 1 шілдеге дейін бекіткен және 2019 жылғы 1 тамыздан кешіктірмей уәкілетті органға ұсынылған, борышы кешірілуге жататын борышкерлердің тізбесінде (тізбелерінде) көрсетілген болса;

      3) кредит (қарыз) бойынша борышты және (немесе) кредитке (қарызға) байланысты берешекті кешіру осы тармақтың екінші бөлігінде көрсетілген банктің немесе бұрын осындай банк болып табылған заңды тұлғаның басқару органы 2019 жылғы 1 шілдеге дейін бекіткен және 2019 жылғы 1 тамыздан кешіктірілмей уәкілетті органға ұсынылған, борышы кешірілуге жататын борышкерлердің тізбесінде (тізбелерінде) көрсетілген сома шегінде жүргізілсе;

      4) мыналарға берілген кредит (қарыз) бойынша бір және (немесе) одан көп құжат болса:

      бейрезидентке берілген кредит (қарыз) бойынша:

      борышкер-жеке тұлғаға және (немесе) лауазымды адамға немесе борышкер-заңды тұлға қабылдаған шешімдерді өзгеше түрде тікелей немесе жанама айқындауға мүмкіндігі болған адамға қатысты қылмыстық іс қозғау туралы шет мемлекеттің құқық қорғау органына арыз;

      борышты өндіріп алу туралы, кепілге өндіріп алуды қолдану және (немесе) кепілге жоғалтқан құқықтарды қалпына келтіру туралы Қазақстан Республикасының немесе шет мемлекеттің сотына талап қою;

      борышкерде және борышкермен бірлесіп аталған банк алдында ортақ немесе субсидиарлық жауаптылықта болатын үшінші тұлғаларда өндіріп алу қолданылуы мүмкін мүлік, оның ішінде ақша, бағалы қағаздар немесе кірістер болмаған және оның мүлкін немесе кірістерін анықтау бойынша қабылданған шаралар нәтижесіз болған жағдайда, атқарушылық құжатты банкке қайтару туралы сот орындаушысының заңды күшіне енген қаулысы немесе шет мемлекеттің өзге де құжаты;

      борышты өндіріп алудан, кепілге жоғалтқан құқықтарды қалпына келтіруден, борышкердің мүлкіне, оның ішінде ақшасына, бағалы қағаздарына немесе кірістеріне өндіріп алуды қолданудан бас тарту туралы шет мемлекет сотының заңды күшіне енген шешімі;

      борышкерді банкрот деп тану туралы шет мемлекет сотының заңды күшіне енген шешімі және (немесе) конкурстық іс жүргізуді аяқтау туралы ұйғарым;

      таратылуына байланысты борышкерді немесе кепіл берушіні заңды тұлғалардың тізілімінен шығару туралы шет мемлекеттің құзыретті органының құжаты;

      резидентке берілген кредит (қарыз) бойынша:

      борышкер-жеке тұлғаға және (немесе) лауазымды адамға немесе борышкер-заңды тұлға қабылдаған шешімдерді өзгеше түрде тікелей немесе жанама айқындау мүмкіндігі болған адамға қатысты қылмыстық іс қозғау туралы Қазақстан Республикасының құқық қорғау органына арыз;

      банктің арызы бойынша Қазақстан Республикасы құқық қорғау органдарының шаралар жүргізгенін немесе қылмыстық іс қозғалғанын растайтын құжат.

      Бейрезиденттерге берілген кредиттер (қарыздар) бойынша осы тармақшада көзделген құжаттардың болуы мынадай жағдайларда талап етілмейді:

      ипотека шартын жасасу күні негізгі борышты толық қамтамасыз еткен кепілге қойылған мүлік соттан тыс тәртіппен сауда-саттықта негізгі борыш сомасынан төмен баға бойынша сатылғаннан кейін кредит бойынша өтелмеген борыш сомасы кешірілген кезде;

      банк талап ету құқығын беру күні бейрезидент болып табылатын үшінші тұлғаға кредит (қарыз) бойынша дисконтпен талап ету құқығын берген кезде, егер басқаға беру жүргізілген кредит (қарыз) бойынша талап ету құқығының құны – бағалаушы мен осындай үшінші тұлға немесе банк не банктің мүддесін білдіретін немесе осындай банктің мүддесі үшін мүлікті басқаруға шет мемлекеттің соты тағайындаған тұлға арасындағы шарт бойынша бағалау қызметі туралы Қазақстан Республикасының немесе шет мемлекеттің заңнамасына сәйкес жүргізілген бағалау туралы есепте айқындалған банктің талап ету құқығының нарықтық құнына тең болса, талап етілмейді. Осы абзацтың мақсаттары үшін дисконт деп банк басқаға беруді жүргізген кредит (қарыз) бойынша талап ету құқығының құны мен кредит бойынша талап ету құқығының құны арасындағы теріс айырма танылады;

      банктің басқару органы мынадай құжаттардың болмауына байланысты шет мемлекеттің құқық қорғау органына немесе сотына жүгіну мүмкін емес екенін құжаттамалық растаған жағдайда:

      қылмыстық және (немесе) азаматтық істер бойынша Қазақстан Республикасы мен осындай шет мемлекет арасындағы құқықтық көмек туралы келісім;

      кредит (қарыз) берілгенін растайтын шарттың түпнұсқасы;

      кредит (қарыз) бойынша борыш сомасы және осы тармақтың екінші бөлігінде көрсетілген банктің талап ету құқығының бағалаушы мен борышкер немесе осындай банк арасындағы шарт бойынша бағалау қызметі туралы Қазақстан Республикасының немесе шет мемлекеттің заңнамасына сәйкес жүргізілген бағалау туралы есепте айқындалған нарықтық құны арасындағы айырма ретінде айқындалатын борыштың бір бөлігі борышты кешіру күні бейрезидент болып табылатын борышкерге кешірілген кезде, бұл ретте, егер:

      кредит (қарыз) берілген шартқа борыштың қалған бөлігін (бұдан әрі – борыш қалдығы) өтеу шартымен борыштың бір бөлігін кешіру көзделетін, борышкер қол қойған өзгеріс болса;

      осы тармақтың екінші бөлігінде көрсетілген банк:

      осы баптың 1-тармағына сәйкес борыш қалдығы мөлшерінде құрылған провизиялар (резервтер) мөлшерін төмендетуден түсетін кірісті таныса;

      осы Кодекстің 286 және 287-баптарында көзделген кіріске түзету жүргізбесе;

      борыштың бір бөлігі кешірілгеннен кейін құрылған, борыш қалдығының сомасына қарсы провизиялар (резервтер) бойынша шығыстар сомасын шегерімге жатқызбаса;

      5) кредит (қарыз) бойынша кредиттік бюрода Қазақстан Республикасының кредиттік бюролар және кредиттік тарихты қалыптастыру туралы заңнамасына сәйкес банк берген, осындай кредит (қарыз) бойынша борыш сомасы туралы ақпарат болса;

      6) кредит (қарыз) бойынша осы Кодекстің 250-бабының 1-тармағына сәйкес шегерімге жатқызылған провизиялар (резервтер) құрылған осындай кредит (қарыз) бойынша бастапқы бухгалтерлік құжат болса;

      7) кредит (қарыз) бойынша кредиттік тіркелімде банк Қазақстан Республикасының заңнамасында айқындалған тәртіппен Қазақстан Республикасының Ұлттық Банкіне берген ақпарат болса, қолданылады.

      Бұл ретте, борышы кешірілуге жататын кредиттер (қарыздар) бойынша борышкерлердің тізбесінде әрбір кредит (қарыз) бойынша:

      1) кредиттік дерекнаманың нөмірі;

      2) кредитті (қарызды) беру күні;

      3) қарыз алушының (бірлесіп қарыз алушының) тегі, аты, әкесінің аты (егер ол жеке басын куәландыратын құжатта көрсетілсе) және (немесе) атауы;

      4) кредит (қарыз) бойынша 2012 жылғы 31 желтоқсаннан кейін есепке жазылған сыйақы және негізгі борыш бөлінісінде кешірілуге жататын борыштың шекті сомасы көрсетіледі.

      Осы тармақтың ережелері банк жұмыскеріне, банк жұмыскерінің жұбайына (зайыбына) және жақын туыстарына берілген кредиттерге (қарыздарға) қолданылмайды.

      3. 01.01.2020 дейін қолданыста болды - ҚР 25.12.2017 № 121-VI Заңымен.
      4. 01.01.2020 дейін қолданыста болды - ҚР 25.12.2017 № 121-VI Заңымен.
      ЗҚАИ-ның ескертпесі!
      5-тармақтың бірінші абзацының осы редакциясы 01.01.2027 дейін қолданыста болады - ҚР 25.12.2017 № 121-VI Заңымен (тоқтатылған редакциясын ҚР 25.12.2017 Салық кодексінің 25.12.2017 датадағы архивтік нұсқасынан қараңыз).

      5. Есепті және (немесе) алдыңғы салықтық кезеңдерде шегерімге жатқызылған провизиялар (резервтер) сомасы борышкерге қойылатын талаптар мөлшерi мынадай жағдайларда азайтылған кезде осы Кодекстiң 250-бабының 1, 2, 3, 6 және 7-тармақтарына сәйкес провизияларды (резервтердi) құру бойынша шығыстар сомасын шегеруге құқығы бар салық төлеушi құрған провизиялардың (резервтердiң) мөлшерлерiн төмендетуден түсетiн кiрiс деп танылмайды:

      1) борышкер-заңды тұлғаның Қазақстан Республикасының заңдарында белгіленген негіздер бойынша сот шешімімен таратылуына байланысты оны Бизнес-сәйкестендіру нөмiрлерiнiң ұлттық тiзiлiмiнен алып тастау;

      2) борышкер-жеке тұлғаны заңды күшiне енген сот шешiмi негiзiнде хабарсыз кеткен, әрекетке қабiлетсiз, әрекет қабiлетi шектеулi деп тану немесе оны заңды күшiне енген сот шешiмi негiзiнде қайтыс болды деп жариялау;

      3) борышкер-жеке тұлғаға бірінші, екінші топтардағы мүгедектiк белгiлеу, сондай-ақ борышкер-жеке тұлғаның қайтыс болу жағдайы;

      ЗҚАИ-ның ескертпесі!
      4) тармақшаның осы редакциясы 01.01.2027 дейін қолданыста болады - ҚР 25.12.2017 № 121-VI Заңымен (тоқтатылған редакциясын ҚР 25.12.2017 Салық кодексінің 25.12.2017 датадағы архивтік нұсқасынан қараңыз).

      4) борышкердің және осы Кодекстің 250-бабының 1, 2, 3, 6 және 7-тармақтарына сәйкес провизияларды (резервтерді) құру бойынша шығыстар сомасын шегеруге құқығы бар салық төлеуші алдында борышкермен бірлесіп ортақ немесе субсидиарлық жауапкершілігі бар үшінші тұлғалардың өндіріп алуды қолдануға болатын мүлкі, оның ішінде ақшасы, бағалы қағаздары, немесе кірістері болмаған және оның мүлкін немесе кірістерін анықтау бойынша сот орындаушысы қолданған, Қазақстан Республикасының атқарушылық iс жүргiзу және сот орындаушыларының мәртебесi туралы заңнамасында көзделген шаралар нәтижесіз болған жағдайда, сот орындаушысының осы Кодекстің 250-бабының 1, 2, 3, 6 және 7-тармақтарына сәйкес провизияларды (резервтерді) құру бойынша шығыстар сомасын шегеруге құқығы бар салық төлеушіге атқарушылық құжатты қайтару туралы қаулысының заңды күшіне енуі;

      ЗҚАИ-ның ескертпесі!
      5) тармақшаның осы редакциясы 01.01.2027 дейін қолданыста болады - ҚР 25.12.2017 № 121-VI Заңымен (тоқтатылған редакциясын ҚР 25.12.2017 Салық кодексінің 25.12.2017 датадағы архивтік нұсқасынан қараңыз).

      5) осы Кодекстің 250-бабының 1, 2, 3, 6 және 7-тармақтарына сәйкес провизияларды (резервтерді) құру бойынша шығыстар сомасын шегеруге құқығы бар салық төлеушіге борышкердің мүлкіне, оның ішінде ақшасына, бағалы қағаздарына, немесе кірістеріне өндіріп алуды қолданудан бас тарту туралы сот шешімінің заңды күшіне енуі;

      6) борышкер-дара кәсiпкердiң Қазақстан Республикасының оңалту және банкроттық туралы заңнамасына сәйкес банкрот деп танылуына байланысты оны дара кәсiпкер ретiнде тiркеу есебiнен шығару;

      7) екінші деңгейдегі банктің, ипотекалық ұйымның, микроқаржылық қызметті жүзеге асыратын ұйымның (ломбардты қоспағанда) бастапқы құжаттарына сәйкес кредит (қарыз, ипотекалық қарыз, ипотекалық тұрғын үй қарызы, микрокредит) бойынша талап ету құқығы басқаға берілген күні екінші деңгейдегі банк, ипотекалық ұйым, микроқаржылық қызметті жүзеге асыратын ұйым (ломбардты қоспағанда) басқаға беруді жүргізген кредит (қарыз, ипотекалық қарыз, ипотекалық тұрғын үй қарызы, микрокредит) бойынша талап ету құқығының құны мен екінші деңгейдегі банктің, ипотекалық ұйымның, микроқаржылық қызметті жүзеге асыратын ұйымның (ломбардты қоспағанда) борышкерден алуына жататын кредит (қарыз, ипотекалық қарыз, ипотекалық тұрғын үй қарызы, микрокредит) бойынша талап ету құқығының құны арасындағы терiс айырма бөлiгiнде екінші деңгейдегі банктің, ипотекалық ұйымның, микроқаржылық қызметті жүзеге асыратын ұйымның (ломбардты қоспағанда) кредит (қарыз, ипотекалық қарыз, ипотекалық тұрғын үй қарызы, микрокредит) бойынша талап ету құқықтарын "Қазақстан Республикасындағы банктер және банк қызметі туралы", "Жылжымайтын мүлік ипотекасы туралы" және "Микроқаржылық қызмет туралы" Қазақстан Республикасының заңдарында көрсетілген заңды тұлғаларға беруі;

      8) Қазақстан Республикасының заңнамасына сәйкес есепті салықтық кезеңде борышкерге салық төлеушінің мұндай талап қою құқығын толық немесе ішінара тоқтатуы болмаған жағдайда, осы Кодекстің 250-бабының 1 және 7-тармақтарына сәйкес провизиялар (резервтер) құру бойынша шығыстар сомасын шегеруге құқығы бар салық төлеушінің бухгалтерлік есепке алуда төленбеген, мерзімі өткен кредит (қарыз, ипотекалық қарыз, ипотекалық тұрғын үй қарызы) және ол бойынша сыйақы, құжаттық есеп айырысулар және кепiлдiктер бойынша дебиторлық берешек түрінде борышкерге қойылатын талаптың мөлшерін халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес азайтуы;

      9) осы Кодекстің 250-бабының 1, 3-тармақтарына сәйкес провизиялар (резервтер) құру бойынша шығыстар сомасын шегеруге құқығы бар салық төлеушінің кредит (қарыз, ипотекалық қарыз, ипотекалық тұрғын үй қарызы) бойынша үмiтсiз берешекті және ол бойынша сыйақыны кешіруіне байланысты борышкерге қойылатын талап ету мөлшерін кредиттер (қарыздар, ипотекалық қарыз, ипотекалық тұрғын үй қарызы) бойынша үмiтсiз берешектің және олар бойынша сыйақының салықтық кезеңде кешірілген жалпы сомасының салықтық кезеңнің басындағы кредиттер (қарыздар, ипотекалық қарыздар, ипотекалық тұрғын үй қарыздары) бойынша негізгі борыш сомасына және олар бойынша сыйақыларға арақатынасының ең жоғары мөлшері шегінде азайту. Бұл ретте мұндай арақатынастың ең жоғары мөлшері 0,1 коэффициентке тең;

      ЗҚАИ-ның ескертпесі!
      9-1) тармақша 01.01.2027 дейін қолданыста болады - ҚР 25.12.2017 № 121-VI Заңымен.

      9-1) осы Кодекстің 250-бабының 6-тармағына сәйкес провизиялар (резервтер) құру бойынша шығыстар сомасын шегеруге құқығы бар салық төлеушінің, микрокредит бойынша үмітсіз берешекті және ол бойынша сыйақыны кешіруіне байланысты борышкерге қойылатын талап ету мөлшерін микрокредиттер бойынша үмітсіз берешектің және олар бойынша сыйақының салықтық кезеңде кешірілген жалпы сомасын салықтық кезеңнің басындағы микрокредиттер бойынша негізгі борыш сомасына және олар бойынша сыйақыларға арақатынасының ең жоғары мөлшері шегінде азайту. Бұл ретте мұндай арақатынастың ең жоғары мөлшері 0,2 коэффициентке тең;

      10) осы Кодекстiң 250-бабының 3-тармағына сәйкес провизиялар (резервтер) құру бойынша шығыстар сомасын шегеруге құқығы бар салық төлеушiнің кредит (қарыз) бойынша үмiтсiз берешекті және ол бойынша сыйақыны кешіруіне байланысты, Қазақстан Республикасының Ұлттық Банкі бекіткен ипотекалық тұрғынжай қарыздарын (ипотекалық қарыздарды) қайта қаржыландыру бағдарламасы шеңберінде қайта қаржыландырылуға жататын ипотекалық тұрғынжай қарызы (ипотекалық қарыз) бойынша борышкерге қойылатын талап мөлшерін кредиттер (қарыздар) бойынша үмiтсiз берешектің және олар бойынша сыйақының салықтық кезеңде кешірілген жалпы сомасының салықтық кезеңнің басындағы кредиттер (қарыздар) бойынша негізгі борыш сомасына және олар бойынша сыйақыларға арақатынасының ең жоғары мөлшері шегінде азайту. Бұл ретте мұндай арақатынастың ең жоғары мөлшері 0,1 коэффициентке тең;

      11) 01.01.2020 дейін қолданыста болды - ҚР 25.12.2017 № 121-VI Заңымен.
      12) 01.01.2020 бастап 01.01.2021 дейін қолданыста болды – ҚР 10.12.2020 № 382-VI Заңымен.

      6. Еңбекпен табылмаған сыйлықақылар, болмаған залалдар, мәлімделген, бірақ реттелмеген залалдар, болған, бірақ мәлімделмеген залалдар бойынша Қазақстан Республикасының сақтандыру және сақтандыру қызметі туралы заңнамасына сәйкес есептелген, бұрын шегерімге жатқызылған сақтандыру резервтерінің есепті салықтық кезеңнің соңындағы мөлшері мен осындай резервтердің алдыңғы салықтық кезең соңындағы мөлшері арасындағы теріс айырма сақтандыру, қайта сақтандыру ұйымының сақтандыру резервтерін төмендетуден түсетін кірісі болып танылады.

      ЗҚАИ-ның ескертпесі!
      7-тармақ 01.01.2020 бастап 01.01.27 дейін қолданыста болады – ҚР 10.12.2020 № 382-VI Заңымен.

      7. Осы баптың 1 және 5-тармақтарында көзделген ережелер сот шешімі бойынша өзіне қатысты қайта құрылымдау жүргізілген, 2013 жылғы 31 желтоқсанда дауыс беретін акцияларының 90 пайыздан астамы ұлттық басқарушы холдингке тиесілі, бұрын банк болып табылған заңды тұлғаға қолданылады.

      Ескерту. 232-бапқа өзгерістер енгізілді - ҚР 02.04.2019 № 241-VI (01.01.2018 бастап қолданысқа енгізіледі); 03.07.2019 № 262-VI (01.01.2020 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі); 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

233-бап. Талап ету құқығын басқаға беруден түсетін кіріс

      1. Егер осы бапта өзгеше белгіленбесе, мыналар:

      1) талап ету құқығын сатып алатын салық төлеуші үшін – негізгі борышты талап ету бойынша борышкерден алынуға жататын сома, оның ішінде талап ету құқығын басқаға берген күнгі негізгі борыштан тыс сома мен талап ету құқығын сатып алу құны арасындағы оң айырма;

      2) талап ету құқығын басқаға берген салық төлеуші үшін – салық төлеушінің бастапқы құжаттарына сәйкес, басқаға беру жүргізілген талап ету құқығының құны мен талап ету құқығы басқаға берілген күні борышкерден алынуға жататын талап ету құны арасындағы оң айырма талап ету құқығын басқаға беруден түсетін кіріс болып табылады.

      Талап ету құқығын басқаға беруден түсетін кіріс талап ету құқығын басқаға беру жүргізілген салықтық кезеңде танылады.

      2. Борышкер іс жүзінде төлеген сома мен талап ету құқығын сатып алу құны арасындағы оң айырма кредиттер (қарыздар, микрокредитдар) бойынша талап ету құқығын сатып алатын және "Қазақстан Республикасындағы банктер және банк қызметі туралы" және "Микроқаржылық қызмет туралы" Қазақстан Республикасының заңдарында көрсетілген салық төлеушінің талап ету құқығын басқаға беруден түсетін кірісі болып табылады.

      Талап ету құқығын басқаға беруден түсетін кіріс оң айырма туындайтын (ұлғаятын) салықтық кезеңде танылады. Бұл ретте бұрын алдыңғы салықтық кезеңдерде танылған оң айырма ескерілмейді.

      3. Борышкер іс жүзінде төлеген сома мен талап ету құқығын сатып алу құны арасындағы оң айырма екінші деңгейдегі банктердің кредиттік портфельдерінің сапасын жақсартуға маманданатын, Қазақстан Республикасының Үкіметі жалғыз акционері болып табылатын ұйымнан кредиттер (қарыздар, микрокредиттер) бойынша талап ету құқығын сатып алатын салық төлеушінің талап ету құқығын басқаға беруден түсетін кіріс болып табылады.

      Талап ету құқығын басқаға беруден түсетін кіріс оң айырма туындайтын (ұлғаятын) салықтық кезеңде танылады. Бұл ретте, алдыңғы салық кезеңдерінде бұрын танылған оң айырма ескерілмейді.

      Ескерту. 233-бапқа өзгеріс енгізілді - ҚР 03.07.2019 № 262-VI (01.01.2020 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңдарымен.

234-бап. Тіркелген активтердің шығып қалуынан түсетін кіріс

      Егер кіші топтың (І топ бойынша) немесе топтың (ІІ, ІІІ және ІV топтар бойынша) шығып қалған тіркелген активтерінің осы Кодекстің 270-бабына сәйкес айқындалған құны кіші топтың (І топ бойынша) немесе топтың (ІІ, ІІІ және ІV топтар бойынша) салықтық кезеңнің басындағы, салықтық кезеңде келіп түскен тіркелген активтер құны, сондай-ақ салықтық кезеңде жүргізілген және осы Кодекстің 272-бабының 2-тармағына сәйкес есепке алынатын кейінгі шығыстар есепке алынған құндық балансынан асып кетсе, асып кету шамасы жылдық жиынтық кіріске қосуға жатады. Осы кіші топтың (І топ бойынша) немесе топтың (ІІ, ІІІ және ІV топтар бойынша) құндық балансы салықтық кезеңнің соңында нөлге тең болады.

      Тіркелген активтердің шығып қалуынан түсетін кіріс осы Кодекстің 270-бабына сәйкес мұндай активтердің шығып қалуы орын алған салықтық кезеңде танылады.

235-бап. Табиғи ресурстарды геологиялық зерделеуге және оларды өндiруге дайындық жұмыстарына арналған шығыстарды, сондай-ақ жер қойнауын пайдаланушылардың басқа да шығыстарын түзетуден түсетін кіріс

      Егер осы Кодекстiң 258-бабына сәйкес жеке топты түзетін шығыстарды түзететiн сомалардың мөлшерi осы жеке топтың салықтық кезеңнің басындағы салықтық кезеңде жүргізілген шығыстар есепке алынған мөлшерiнен асып кетсе, асып кету шамасы жылдық жиынтық кіріске қосуға жатады. Бұл топтың мөлшерi салықтық кезеңнің соңында нөлге тең болады.

236-бап. Кен орындарын әзірлеу салдарын жою қорына аударымдар сомасының кен орындарын әзірлеу салдарын жою бойынша іс жүзіндегі шығыстар сомасынан асып кетуiнен түсетін кіріс

      Егер жер қойнауын пайдаланушының жер қойнауын пайдалануға арналған келісімшарттың бүкіл қолданылу кезеңіне қалыптастырылған кен орындарын әзірлеу салдарын жою қоры есебінен жүргізілген, жер қойнауын пайдалануға арналған келісімшарттың бүкіл қолданылу кезеңінде кен орындарын әзірлеу салдарын жою бойынша іс жүзіндегі шығыстары көрсетілген қорға жүргізілген аударымдардан төмен болса, онда айырма жер қойнауын пайдалануға арналған келісімшарттың қолданылуы тоқтайтын салықтық кезеңнің жылдық жиынтық кірісіне қосуға жатады.

      Бұл ретте жылдық жиынтық кіріске қосуға жататын мұндай айырманың сомасы жер қойнауын пайдалануға арналған келісімшарттың қолданылу кезеңі ішінде, жер қойнауын пайдаланушының жою қорының қаражатын мақсатсыз пайдалануына байланысты жер қойнауын пайдаланушы осы Кодекстің 252-бабына сәйкес жүргізген жылдық жиынтық кірісті түзету сомасына азайтылады.

237-бап. Бұрын жүргізілген шегерімдер бойынша алынған өтемақылар

      1. Бұрын жүргізілген шегерімдер бойынша өтемақы түрiнде алынған кірістерге:

      1) бұрын шегерімге жатқызылған және кейiнгi салықтық кезеңдерде, оның ішінде мұндай талап ету құқықтарын басқаға беру жолымен өтелген, күмәндi деп танылған талап етулер сомасы;

      2) шығындарды (шығыстарды) жабу үшін мемлекеттiк бюджет қаражатынан алынған сомалар;

      3) осы Кодекстің 270-бабында көрсетілген сақтандыру төлемдерін қоспағанда, сақтандыру ұйымы немесе нұқсан келтірген тұлға төлеген нұқсанды өтеу сомасы;

      4) бұрын шегерімге жатқызылған шығындарды өтеу бойынша алынған басқа да өтемақылар жатады.

      Алынған өтемақы ол алынған салықтық кезеңнің кірісі болып табылады.

      2. Салық төлеуші осы Кодекстің 288-бабы 1-тармағы 4) тармақшасының ережелерін қолданған оқыту шығыстарын жеке тұлға өтеген болса, жеке тұлға мұндай өтеуді өзін оқыту аяқталған (еңбек шарты жасалған күнінен бастап үш жыл өткенге дейін бұзылған) салықтық кезеңді, сондай-ақ одан кейінгі салықтық кезеңді қамтитын уақыт кезеңі ішінде жүргізген жағдайда, мұндай өтеу сомасы алдыңғы салықтық кезеңдердің салық салынатын кірісін азайтуға жатқызылған осындай шығыстар сомасы бөлігінде салық төлеушінің жылдық жиынтық кірісіне қосылады.

      3. Қазақстан Республикасының азаматтық заңнамасына сәйкес жинақтаушы емес сақтандыру шарттары бойынша сақтандыру ұйымының сақтанушыға қайтаруына жататын немесе ол қайтарған және сақтанушы бұрын шегерімге жатқызған сақтандыру сыйақыларының сомасы олар сақтанушыға қайтарылуға жатқан немесе қайтарылған салықтық кезеңнің жылдық жиынтық кірісіне қосылады.

238-бап. Өтеусіз алынған мүлік

      1. Егер осы Кодексте өзгеше белгіленбесе, салық төлеуші өтеусіз алған кез келген мүліктің, оның ішінде жұмыстар мен көрсетілетін қызметтердің құны оның кірісі болып табылады.

      2. Өтеусіз алынған мүлік, оның ішінде жұмыстар мен көрсетілетін қызметтер түріндегі кіріс осындай мүлік алынған, жұмыстар орындалған, қызметтер көрсетілген салықтық кезеңде танылады.

      3. Өтеусіз алынған мүлік түріндегі кіріс мөлшерін айқындау мақсаттары үшін өтеусіз алынған мүліктің, оның ішінде жұмыстар мен көрсетілетін қызметтердің құны халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес бухгалтерлік есепке алу деректері бойынша, бірақ беруші тараптың құжаттарында көрсетілген қосылған құн салығы ескеріле отырып, осындай мүлікті қабылдап алу-беру актісінде (ол болған кезде) көрсетілген құннан төмен емес болып айқындалады.

      4. Қоршаған ортаны қорғау саласындағы уәкілетті орган айқындаған тәртіппен Парниктік газдар шығарындыларына квоталар бөлудің ұлттық жоспарына сәйкес алынған парниктік газдар шығарындыларына квота түрінде өтеусіз алынған мүліктің құны нөлге тең деп танылады.

      Ескерту. 238-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2018 бастап қолданысқа енгізіледі) Заңымен.

239-бап. Әлеуметтік сала объектілерін пайдалану кезінде алынған кіріс

      Егер әлеуметтік сала объектілерін пайдалану кезінде басқа тұлғадан алынуға жататын (алынған) кірістер, осындай кірістерді қоса алғанда, жылдық жиынтық кірістің 5 пайызынан аспайтын болса, онда салық төлеушінің жылдық жиынтық кірісіне осындай кірістердің әлеуметтік сала объектілерін пайдалану кезінде іс жүзінде шегілген, халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес айқындалатын шығыстардан асып кетуі қосылады.

      2. Салық төлеушіге меншік құқығында тиесілі:

      1) мына қызмет түрлерінің бірінде немесе бірнешеуінде:

      демалысты, ойын-сауықты ұйымдастыру саласындағы;

      ғылым, мәдениет, дене шынықтыру және спорт саласындағы, тарихи-мәдени мұраны, архив құндылықтарын сақтау жөніндегі қызметте пайдаланылатын;

      2) тұрғынжай қорының объектісі болып табылатын мүлік әлеуметтік сала объектісі болып табылады.

      Осы бапта белгiленген шарттар сақталмаған кезде әлеуметтiк сала объектiлерiн пайдаланудан болатын кірістер мен шығыстарды салықтық есепке алу жалпыға бірдей белгіленген тәртіппен жүргiзiледi.

      Ескерту. 239-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз) Заңымен.

240-бап. Кәсіпорынды мүліктік кешен ретінде сатудан түсетін кіріс (залал)

      1. Кәсіпорынды мүліктік кешен ретінде сатудан түсетін кіріс кәсіпорынды мүліктік кешен ретінде сатып алу-сату шарты бойынша өткізу құны мен берілетін міндеттемелердің өткізу күнгі бухгалтерлік есепке алу деректері бойынша баланстық құнына азайтылған, берілетін активтердің баланстық құны арасындағы оң айырма ретінде айқындалады.

      2. Кәсіпорынды мүліктік кешен ретінде сатудан болатын залал кәсіпорынды мүліктік кешен ретінде сатып алу-сату шарты бойынша өткізу құны мен берілетін міндеттемелердің өткізу күнгі бухгалтерлік есепке алу деректері бойынша баланстық құнына азайтылған, берілетін активтердің баланстық құны арасындағы теріс айырма ретінде айқындалады.

      Кәсіпорынды мүліктік кешен ретінде сатудан болатын залалды ауыстыру осы Кодекстің 300-бабында айқындалған тәртіппен жүзеге асырылады.

241-бап. Жылдық жиынтық кірісті түзету

      1. Егер осы баптың 2-тармағында өзгеше белгіленбесе, салық төлеушілердің жылдық жиынтық кірісінен:

      1) дивидендтер;

      2) алып тасталды – ҚР 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі) Заңымен.

      3) жеке тұлғалардың депозиттеріне міндетті кепілдік беруді жүзеге асыратын ұйым алған банктердің міндетті күнтізбелік, қосымша және төтенше жарналарының сомасы;

      4) "Тұрғын үй құрылысына үлестік қатысу туралы" Қазақстан Республикасының Заңына сәйкес кепілдік жағдайларды реттеу үшін резервті ұлғайтуға бағытталған қаражат шегінде Тұрғын үй құрылысының бірыңғай операторы алған кепілдік жарналар сомасы;

      5) Сақтандыру төлемдеріне кепілдік беру қоры алған сақтандыру ұйымдарының міндетті, қосымша және төтенше жарналарының сомасы;

      6) жеке тұлғалардың депозиттеріне міндетті кепілдік беруді жүзеге асыратын ұйым мен Сақтандыру төлемдеріне кепілдік беру қоры өздерінің өтелген депозиттер мен жүзеге асырылған кепілдікті және өтемақы төлемдері бойынша талаптарын қанағаттандыру тәртібімен алған ақша сомасы;

      7) "Тұрғын үй құрылысына үлестік қатысу туралы" Қазақстан Республикасының Заңына сәйкес көппәтерлі тұрғын үйлер құрылысы аяқталғаннан кейін төлемдер бойынша талаптарды қанағаттандыру тәртібімен Тұрғын үй құрылысының бірыңғай операторы алған ақша сомасы;

      8) Қазақстан Республикасының әлеуметтік қорғау туралы заңнамасына сәйкес алынған және жеке зейнетақы шоттарына бағытталған инвестициялық кірістер;

      9) Қазақстан Республикасының әлеуметтік қорғау туралы заңнамасына сәйкес алынған және Мемлекеттік әлеуметтік сақтандыру қорының активтерін ұлғайтуға бағытталған инвестициялық кірістер;

      10) Қазақстан Республикасының міндетті әлеуметтік медициналық сақтандыру туралы заңнамасына сәйкес алынған және Әлеуметтік медициналық сақтандыру қорының активтерін ұлғайтуға бағытталған инвестициялық кірістер;

      11) мыналар:

      акционерлiк инвестициялық қорлар Қазақстан Республикасының инвестициялық және венчурлық қорлар туралы заңнамасына сәйкес инвестициялық қызметтен алған және акционерлік инвестициялық қордың кастодианы ескерген;

      "Астана" халықаралық қаржы орталығының қолданыстағы құқығына сәйкес тіркелген инвестициялық қорлар алған және инвестициялық қордың кастодианы немесе басқарушы компаниясы ескерген инвестициялық кірістер;

      11-1) кірісі осы Кодекстің 227-1-бабының 1-тармағына сәйкес есептелген цифрлық активтерді өткізуден түскен кіріс;

      12) арнайы қаржы компаниясы Қазақстан Республикасының жобалық қаржыландыру және секьюритилендіру туралы заңнамасына сәйкес секьюритилендіру мәмілесі бойынша алған, борышты талап ету құқықтарын басқаға беруден түсетін кірістер;

      13) сенімгерлік басқару құрылтайшысы алған (оның алуына жататын), мүлікті сенімгерлік басқарудан түсетін таза кіріс;

      14) алып тасталды – ҚР 24.06.2021 № 53-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңымен;

      15) астық қолхаттары бойынша мiндеттемелердi орындауға кепiлдiк беру қоры астық қабылдау кәсiпорындарынан алған жыл сайынғы міндетті жарналар сомасы;

      16) астық қолхаттары бойынша міндеттемелерді орындауға кепілдік беру қоры жүзеге асырылған кепілдік төлемдер жөніндегі талаптарды қанағаттандыру тәртібімен алған ақша сомасы;

      17) мемлекеттік ислам арнайы қаржы компаниясы осы Кодекстің 519-бабы 3-тармағының 6) тармақшасында көрсетілген жылжымайтын мүлікті және осындай мүлік орналасқан жер учаскелерін мүліктік жалға тапсырудан (жалға беруден) және (немесе) өткізу кезінде алған кірістер;

      18) инвестициялық депозиттер түрінде алынған ақшаларды басқару процесінде ислам банкі алған, осы инвестициялық депозиттер депозиторларының шоттарына бағытталған және соларда болатын кірістер алып тасталуға жатады. Мұндай кірістерде ислам банкінің сыйақысы қамтылмайды;

      19) Қазақстан Республикасының бағалы қағаздар нарығы туралы заңнамасына сәйкес құрылған ислам арнайы қаржы компаниясы алған борышты талап ету құқығын басқаға беруден түсетін кірістер;

      20) жеке тұлғалардың депозиттеріне мiндеттi кепiлдiк берудi жүзеге асыратын ұйым арнайы резерв активтерін орналастыру нәтижесінде алған, сондай-ақ "Қазақстан Республикасының екінші деңгейдегі банктерінде орналастырылған депозиттерге міндетті кепілдік беру туралы" Қазақстан Республикасының Заңына сәйкес қосылу шарты бойынша міндеттемелерді орындамағаны немесе тиісінше орындамағаны үшін екінші деңгейдегі банктерге қолданылатын тұрақсыздық айыбы түрінде алған кірістер алып тасталуға жатады.

      Осы тармақшаның ережелері көрсетілген кірістер арнайы резервті ұлғайтуға бағытталған жағдайда қолданылады;

      21) трансұлттық корпорациялардың қатысуымен бірлескен кәсіпорындар құру үшін, сондай-ақ шетелдік инвестициялық қорларға үлестік қатысу үшін ғана бюджеттен нысаналы аударым түрінде алынған, Қазақстан Республикасының инновациялық кластер туралы заңнамасында айқындалған дербес кластерлік қордың кірісі;

      22) "Тұрғын үй құрылысына үлестік қатысу туралы" Қазақстан Республикасының Заңына сәйкес Тұрғын үй құрылысы бірыңғай операторының кепілдікті жағдайларды реттеу үшін резервті ұлғайтуға бағытталған қаражат шегіндегі инвестициялық кірістері;

      23) осы Кодекстің 289-бабында белгіленген шарттар сақталған кезде, коммерциялық ұйымның осы Кодекстің 289-бабының 2-тармағында көзделген кірістері;

      24) білім беру саласындағы уәкілетті органның сенім білдірілген өкілінің (агентінің) бюджет қаражатының шығыстарын өтеу жөніндегі, сондай-ақ мемлекеттік білім беру кредиттері мен мемлекеттік студенттік кредиттерді қайтару жөніндегі қызметті жүзеге асыруға байланысты ұйғарылған тұрақсыздық айыбы түріндегі кірістері;

      ЗҚАИ-ның ескертпесі!
      25) тармақша 01.01.2029 дейін қолданыста болады - ҚР 26.12.2018 № 203-VI Заңымен.

      25) Қазақстан Республикасының заңнамасына сәйкес құрылған венчурлік қор өтеусіз алған және осы Кодекстің 293-бабы 1-тармағының 6) тармақшасында аталған заңды тұлғаларға өтеусіз беруге арналған мүліктің құны;

      26) зиянды өтеу резервін және сақтандыру төлемдеріне кепілдік беру резервін ұлғайтуға бағытталған қаражат шегінде "Сақтандыру төлемдеріне кепілдік беру қоры туралы" Қазақстан Республикасының Заңына сәйкес Сақтандыру төлемдеріне кепілдік беру қорының инвестициялық кірістері;

      27) банк (микроқаржылық ұйым) берген кредит (қарыз, микрокредит) бойынша Қазақстан Республикасының азаматтық заңнамасына сәйкес міндеттемелер тоқтатылған кезде:

      негізгі борышты кешіру;

      сыйақы, комиссия, тұрақсыздық айыбы (өсімпұл, айыппұл) бойынша берешекті кешіру;

      банктің, банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымның, сондай-ақ коллекторлық агенттіктің сотқа берілетін талап қою арызынан алынатын мемлекеттік бажды осындай тұлға үшін төлеуі нәтижесінде қарыз алушы алған кіріс түрінде пайда болған кіріс алып тасталуға жатады.

      28) 01.01.2023 дейін қолданыста болды – ҚР 11.07.2022 № 135-VII Заңымен.
      ЗҚАИ-ның ескертпесі!
      1-тармақтың екінші бөлігі 01.01.2027 дейін қолданыста болады - ҚР 25.12.2017 № 121-VI Заңымен.

      Бас банктің күмәнді және үмітсіз активтерін сатып алатын банктің еншілес ұйымының жылдық жиынтық кірісінен Қазақстан Республикасының банктер және банк қызметі туралы заңнамасында көзделген қызмет түрлерін жүзеге асырудан түсетін, осындай ұйымның жылдық жиынтық кірісіне қосылған және бас банкке аударылған кірістері алып тасталады.

      ЗҚАИ-ның ескертпесі!
      1-тармақтың үшінші бөлігі 01.01.2027 дейін қолданыста болады - ҚР 25.12.2017 № 121-VI Заңымен.

      Бұл ретте, алынуға жататын кірістерді Қазақстан Республикасының банктер және банк қызметі туралы заңнамасында көзделген қызмет түрлерін жүзеге асырудан түсетін кірістерге жатқызу уәкілетті органмен келісу бойынша қаржы нарығы мен қаржы ұйымдарын реттеу, бақылау және қадағалау жөніндегі уәкілетті орган айқындаған тәртіппен жүргізіледі.

      ЗҚАИ-ның ескертпесі!
      1-тармақтың төртінші бөлігі 01.01.2027 дейін қолданыста болады - ҚР 25.12.2017 № 121-VI Заңымен.

      Банктің жылдық жиынтық кірісінен екінші деңгейдегі банктердің кредиттік портфельдерінің сапасын жақсартуға маманданатын, Қазақстан Республикасының Үкіметі жалғыз акционері болып табылатын ұйымнан осындай ұйымға бұрын берілген, кредиттер (қарыздар) бойынша талап ету құқықтарын сатып алуға байланысты алынған талап ету құқығын беруден түсетін кірістер алып тасталады.

      2. Жылдық жиынтық кірістен:

      1) алып тасталды – ҚР 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі) Заңымен.
      2) алып тасталды – ҚР 11.07.2022 № 135-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен.

      3) бейрезидент – заңды тұлғаның Қазақстан Республикасындағы тұрақты мекемесі алған дивиденттер алып тасталуға жатпайды. Бұл ретте осы тармақшаның ережелері осы Кодекстің 645-бабы 9-тармағының 3) тармақшасында айқындалған шарттар орындалған кезде дивидендтерге қолданылмайды;

      4) алып тасталды – ҚР 12.12.2023 № 45-VIII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен.

      3. Салық төлеушi осының алдындағы салықтық кезеңде қолданған запастарды бағалау әдiсiнен өзге әдiске ауысқан кезде, салық төлеушiнiң жылдық жиынтық кірісі жаңа бағалау әдiсiн қолдану нәтижесiнде түзілген оң айырма сомасына ұлғайтылуға және терiс айырма сомасына азайтылуға жатады.

      Салық төлеушi запастарды бағалаудың өзге әдiсiне ауысуды салықтық кезеңнің басынан бастап жүргiзедi.

      Ескерту. 241-бапқа өзгерістер енгізілді – ҚР 04.07.2018 № 174-VІ (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 26.12.2018 № 203-VI (01.01.2019 бастап қолданысқа енгізіледі); 03.07.2019 № 262-VI (01.01.2020 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 24.06.2021 № 53-VII (01.01.2022 бастап қолданысқа енгізіледі); 11.07.2022 № 135-VII (қолданысқа енгізілу тәртібін 3-баптан қараңыз); 06.02.2023 № 196-VII (01.04.2023 бастап қолданысқа енгізіледі); 12.12.2023 № 45-VIII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

2-параграф. Шегерімдер

242-бап. Жалпы ережелер

      1. Осы Кодекске сәйкес шегерiмге жатпайтын шығыстарды қоспағанда, салық төлеушiнiң кіріс алуға бағытталған қызметті жүзеге асыруға байланысты шығыстары салық салынатын кірісті айқындау кезiнде осы Кодекстің осы бабында және 243263-баптарында белгіленген ережелер ескеріле отырып, шегерімге жатады.

      Осы тармақтың ережелері салық төлеушінің Қазақстан Республикасында да, оның шегінен тыс жерлерде де шеккен шығыстарына қолданылады.

      Салық төлеушінің тіркелген активтерді салуға, сатып алуға арналған шығындары және күрделі сипаттағы басқа да шығындары осы Кодекстің 265276-баптарына сәйкес шегерімге жатқызылады.

      2. Салық төлеушінің шет мемлекетте қызметті тұрақты мекеме арқылы жүзеге асыруға байланысты шығыстары осы Кодекске сәйкес шегерімге жатады.

      Резидент-заңды тұлғаның шет мемлекеттегі тұрақты мекемесінің салық салынатын кірісін айқындау кезінде осындай шет мемлекеттің салық заңнамасының немесе халықаралық шарттың ережелеріне сәйкес осындай салық салынатын кірісті алу мақсатында Қазақстан Республикасында да, оның шегінен тыс жерлерде де шегілген басқарушылық және жалпы әкімшілік шығыстарды шегеруге жол беріледі.

      Басқарушылық және жалпы әкімшілік шығыстардың сомасы өзінің көздерінен резидент-заңды тұлға кіріс алған шет мемлекетте осындай шет мемлекеттің салық заңнамасында айқындалған тәртіппен шегерілуге жатады.

      Егер өзінің көздерінен резидент-заңды тұлға кіріс алған шет мемлекеттің салық заңнамасында немесе халықаралық шартта басқарушылық және жалпы әкімшілік шығыстарды шегеруге жол берілген, бірақ бұл ретте шет мемлекеттің салық заңнамасында мұндай шығыстарды шегерімге жатқызу тәртібі көзделмеген жағдайда, резидент-салық төлеуші көрсетілген шет мемлекетте басқарушылық және жалпы әкімшілік шығыстарды осы Кодекстің 662665-баптарында айқындалған тәртіппен шегерімге жатқызады.

      3. Шегерiмдердi салық төлеуші өзінің кіріс алуға бағытталған қызметіне байланысты шығыстарды растайтын құжаттары болған кезде іс жүзінде жүргізілген осындай шығыстар бойынша жүргiзедi.

      Халықаралық қаржылық есептілік стандарттарына және Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес айқындалатын болашақ кезеңдердің шығыстары өздері жататын салықтық кезеңде шегерiмге жатады.

      3-1. Осы Кодекстің 412-бабы 1-тармағының 8) тармақшасында аталған тұлғалардан құны республикалық бюджет туралы заңда белгіленген және азаматтық-құқықтық мәміле жасау күніне қолданыста болатын айлық есептік көрсеткіштің 1 000 еселенген мөлшерінен асатын осындай мәміле бойынша тауарларды, жұмыстарды, көрсетілетін қызметтерді сатып алған кезде оларға байланысты шығыстар бойынша шегерімдер осы баптың 3-тармағының ережелері сақталған және электрондық нысандағы шот-фактура немесе деректерді тіркеу және (немесе) беру функциясы бар бақылау-касса машинасының тауарларды, жұмыстарды, көрсетілетін қызметтерді сатып алушының (клиенттің), алушының сәйкестендіру нөмірі қамтылған чегі болған жағдайда жүргізіледі, бұл ретте бұған:

      осы Кодекстің 412-бабы 13-тармағының 4), 5) және 6) тармақшаларында көзделген жағдайлар;

      бейрезиденттен жұмыстарды, көрсетілетін қызметтерді сатып алу бойынша шығыстар;

      Еуразиялық экономикалық одаққа мүше мемлекеттердің аумақтарынан Қазақстан Республикасының аумағына әкелінген тауарлар;

      Еуразиялық экономикалық одаққа мүше мемлекеттердің аумағына әкелінген, Еуразиялық экономикалық одақтың кеден заңнамасына және (немесе) Қазақстан Республикасының кеден заңнамасына сәйкес декларациялауға жататын тауарлар кірмейді.

      Осы Кодекстің 412-бабы 2-тармағының 1) тармақшасында көзделген жағдайда, шегерімдер қағаз жеткізгіштегі шот-фактура болған кезде жүргізіледі.

      Осы бөлімнің мақсаттары үшін шот-фактураны жазып беру күні шығыстарды тану күніне әсер етпейді.

      3-2. Бөлшек салықтың арнаулы салық режимін қолданатын тұлғалардан тауарларды, жұмыстарды, көрсетілетін қызметтерді сатып алған кезде оларға байланысты шығыстар бойынша шегерімдер осы баптың 3-тармағының ережелері сақталған және электрондық нысандағы шот-фактура немесе деректерді тіркеу және (немесе) беру функциясы бар бақылау-касса машинасының чегі не тауарларды, жұмыстарды, көрсетілетін қызметтерді сатып алушының сәйкестендіру нөмірі қамтылған арнаулы мобильді қосымшаның чегі болған жағдайда жүргізіледі.

      4. Егер осы Кодекстің осы бабында және 243263-баптарында өзгеше белгіленбесе, осы бөлімнің мақсаттары үшін шығыстарды тану күнін қоса алғанда, шығыстарды тану халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес жүзеге асырылады.

      Шығыстарды халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес тану тәртібі шегерімдерді осы Кодекске сәйкес айқындау тәртібінен ерекшеленген жағдайда, көрсетілген шығыстар осы Кодексте айқындалған тәртіппен салық салу мақсаттары үшін есепке алынады.

      5. Егер осы Кодекстің 192-бабының 4-тармағында өзгеше көзделмесе, төленуге жататын (төленген) шығындардан басқа, халықаралық қаржылық есептілік стандарттарын және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасын қолдану кезінде активтер және (немесе) міндеттемелер құнының өзгеруіне байланысты бухгалтерлік есепке алуда туындайтын шығындар салық салу мақсаттарында шығындар ретінде қаралмайды.

      6. Егер шығыстардың сол бір түрлері шығыстардың бiрнеше баптарында көзделсе, онда көрсетілген шығыстар салық салынатын кірістің есеп-қисабында бiр рет шегерiледi.

      7. Салық төлеуші осы Кодекстің 287-бабына сәйкес шегерімдерді түзетуді жүзеге асырады. Бұл ретте осы түзетулер ескерілген шегерімдер сомасы теріс мәнге ие болуы мүмкін.

      Ескерту. 242-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 24.06.2021 № 53-VII (01.01.2022 бастап қолданысқа енгізіледі); 20.03.2023 № 213-VII (алғашқы ресми жарияланған күнінен кейін күнтізбелік алпыс күн өткен соң қолданысқа енгізіледі) Заңдарымен.

243-бап. Шығыстардың жекелеген түрлері бойынша шегерімдер

      1. Осы баптың 2-тармағында көзделген жағдайларды қоспағанда, салық төлеушi шеккен тауарлар ысырабы Қазақстан Республикасының заңнамасында белгiленген табиғи кему нормалары шегiнде шегерiмге жатады.

      2. Табиғи монополия субъектісі реттелетін қызметтерді (тауарларды, жұмыстарды) ұсыну мақсатында шеккен ысыраптар Қазақстан Республикасының заңнамасына сәйкес белгiлеген нормативтік техникалық ысыраптар шегінде және (немесе) шектеулер ескеріле отырып, шегерiмге жатады.

      3. Салық төлеушінің бұрын шегерімге жатқызылмаған тауарлардың жойылуына, бүлінуіне байланысты немесе ол бойынша нұқсан келтірген тұлғадан немесе сақтандыру ұйымынан нұқсанды өтеу сомасы алынған сақтандыру жағдайының басталуына байланысты олардың баланстық құны мөлшеріндегі шығыстары нұқсанды өтеу сомасының алыну күні тура келетін кезеңде алынған өтемақы сомасы шегінде шегерімге жатады.

      Осы бөлімнің мақсаттары үшін:

      тауардың бүлінуі тауардың барлық немесе жекелеген сапасының (қасиетінің) нашарлауын білдіреді, оның салдарынан осы тауарды кіріс алуға бағытталған қызметте пайдалану мүмкін болмайды;

      тауардың жоғалуы деп өзінің нәтижесінде тауардың жойылуы немесе жоғалуы орын алған оқиға түсініледі. Салық төлеуші Қазақстан Республикасының заңнамасында белгіленген табиғи кему нормалары шегінде шеккен тауар ысырабы жоғалту болып табылмайды.

      4. Салық төлеушінің келісімде, ұжымдық шартта, Қазақстан Pecпубликасының заңнамасында көзделген жағдайларда, жұмыскерлердi міндетті, мерзімді (еңбек қызметi iшiнде) медициналық тексеріп-қарауға және ауысым алдындағы, ауысымнан кейінгі және өзге де медициналық куәландыруға (тексеріп-қарауға), медициналық пункттерді ұстауға немесе оларды ұйымдастыру бойынша көрсетілетін қызметтерге арналған шығыстары шегерімге жатады.

      5. Салық төлеушінің Қазақстан Pecпубликасының еңбек заңнамасына, еңбек шартына, ұжымдық шартқа немесе жұмыс берушінің актілеріне сәйкес жұмыскерлерді еңбек қауiпсiздігі, еңбекті қорғау және еңбек гигиенасы талаптарына, оның ішінде санитариялық-эпидемиологиялық талаптарға жауап беретін еңбек жағдайларымен қамтамасыз ету жөніндегі, жұмыскерлерді арнайы жабдықталған жерде демалу және тамақтану мүмкіндігімен қамтамасыз ету жөніндегі шығыстары шегерімге жатады.

      6. Салық төлеушінің жұмыскерлерді қоғамдық тамақтандыруды, мектепке дейін тәрбиелеу мен оқытуды, балаларды, қарттар мен мүгедектігі бар адамдарды әлеуметтік қорғау мен әлеуметтік қамсыздандыруды ұйымдастыру жөніндегі қызметті жүзеге асыруға байланысты шығыстары шегерімге жатқызылуға жатады.

      7. Егер осы Кодекстің 246 және 264-баптарында өзгеше белгіленбесе, ұйғарылған немесе танылған тұрақсыздық айыптары (айыппұлдар, өсімпұл) шегерімге жатады.

      8. Егер мәміле шарттарында салық төлеушінің өткізілген тауарлар, орындалған жұмыстар, көрсетілген қызметтер сапасына кепілдік беруі көзделген жағдайда, онда мәміледе белгіленген кепілдік мерзімі ішінде жүргізілген салық төлеушінің өткізілген тауарлардың, орындалған жұмыстардың, көрсетілген қызметтердің кемшіліктерін жою бойынша іс жүзіндегі шығыстарының сомасы осы Кодекске сәйкес шегерімге жатқызылуға жатады.

      9. Егер осы бапта өзгеше белгіленбесе, сатып алынған тауарлар, жұмыстар, көрсетілетін қызметтер құнында қосылған құн салығы бойынша мынадай шығындар:

      осы Кодекстің 402-бабының 1-тармағына сәйкес есепке жатқызуға жатқызылмайтын қосылған құн салығының сомасы;

      осы Кодекстің 409-бабы 2-тармағының 2) тармақшасына және 410-бабына сәйкес есепке жатқызуға жатқызылуына рұқсат берілмеген қосылған құн салығының сомасы;

      осы Кодекстің 404-бабы 2-тармағының 1) және 4) тармақшаларында көрсетілген жағдайларда, есепке жатқызуға жатқызылатын қосылған құн салығын азайту жағына қарай түзету сомасы есепке алынады.

      Қосылған құн салығын төлеуші:

      1) егер осы Кодекстің 408-бабына және 409-бабы 2-тармағының 3) тармақшасына сәйкес есепке жатқызуға жатқызылуына рұқсат берілмеген қосылған құн салығы бухгалтерлік есепке алуда сатып алынған тауарлар, жұмыстар, көрсетілетін қызметтер құнында есепке алынбаған болса, осындай салық;

      2) осы Кодекстің 404-бабы 2-тармағының 1) тармақшасында көрсетілген жағдайда, кіріс алуға бағытталған қызметті жүзеге асыру кезінде пайдаланылған тіркелген активтер, запастар, жұмыстар, көрсетілетін қызметтер бойынша есепке жатқызуға жатқызылатын қосылған құн салығын азайту жағына қарай түзету;

      3) амортизацияға жатпайтын активтерді жарғылық капиталға салым ретінде беруді қоспағанда, осы Кодекстің 404-бабы 2-тармағының 4) тармақшасында көрсетілген жағдайда, есепке жатқызуға жатқызылатын қосылған құн салығын азайту сомасын шегерімге жатқызуға құқылы.

      Осы тармақтың екінші бөлігінің 1) тармақшасында көзделген шегерім есепке жатқызуға жатқызылуына рұқсат берілмеген қосылған құн салығы туындайтын салықтық кезеңде жүргізіледі.

      Осы тармақтың екiншi бөлiгiнiң 2) және 3) тармақшаларында көзделген шегерiмдер есепке жатқызылатын қосылған құн салығының сомасы түзетiлуге тиіс салықтық кезеңде жүргізіледі.

      Осы Кодекстің 404-бабы 2-тармағының 1) және 4) тармақшаларында көрсетілген жағдайда, амортизацияға жатпайтын активтер бойынша есепке жатқызуға жатқызылатын қосылған құн салығын азайту жағына қарай түзету сомасы осы Кодекстің 228-бабының 6-тармағына сәйкес есепке алынады.

      Егер корпоративтік табыс салығын төлеуші жай серіктестік (консорциум) құрамында өнімді бөлу туралы келісім (келісімшарт) бойынша қызметті жүзеге асыратын жер қойнауын пайдаланушы болып табылған және қосылған құн салығы бойынша салықтық міндеттемелерді орындау осы Кодекстің 426-бабының 3-тармағына сәйкес операторға жүктелген жағдайда, осы тармақтың екінші бөлігінде көзделген қосылған құн салығы оператордың қосылған құн салығы бойынша декларациясының деректері бойынша көрсетілген жер қойнауын пайдаланушының үлесіне тура келетін мөлшерде шегерімге жатады.

      Осы баптың ережелері құны осы Кодекстің 258-бабының 3-тармағына сәйкес шегерімге жатқызылуға жататын тауарлар, жұмыстар, көрсетілетін қызметтер бойынша қосылған құн салығы бойынша қолданылмайды.

      10. Салық төлеуші:

      1) Қазақстан Республикасының кәсіпкерлік саласындағы заңнамасына сәйкес жеке кәсіпкерлік субъектілерінің бірлестіктеріне жұмыскерлердің бір жыл ішіндегі орташа тізімдік санын негізге ала отырып бір жұмыскерге республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарында қолданыста болатын айлық есептік көрсеткіштен аспайтын мөлшерде;

      2) Қазақстан Республикасының Ұлттық кәсіпкерлер палатасына Қазақстан Республикасының Үкіметі бекіткен міндетті мүшелік жарналардың шекті мөлшерінен аспайтын мөлшерде төлеген, жеке кәсіпкерлік субъектерінің мүшелік жарналары шегерімге жатады.

      Осы тармақтың бірінші бөлігі 1) және 2) тармақшаларының ережелері есепті салықтық кезеңде алдыңғы және (немесе) оның алдындағы салықтық кезеңдер үшін мүшелік жарналар төленген жағдайда да қолданылады.

      11. Салық төлеушінің Қазақстан Республикасының заңнамасында айқындалған мөлшерде Мемлекеттік әлеуметтік сақтандыру қорына есепке жазылған әлеуметтік аударымдар жөніндегі шығыстары шегерімге жатады.

      12. Салық төлеушінің Қазақстан Республикасының заңнамасында айқындалатын мөлшерде әлеуметтік медициналық сақтандыру қорына есепке жазылған аударымдар бойынша шығыстары шегерімге жатады.

      13. Жарнамалық мақсатта өтеусіз (оның ішінде сыйға тарту түрінде) берілген тауардың құны, егер осындай тауар бірлігінің құны тиісті қаржы жылына республикалық бюджет туралы заңмен белгіленген және осындай беру күнінде қолданыста болатын айлық есептік көрсеткіштің 5 еселенген мөлшерінен аспаған жағдайда, осындай тауарды беру жүзеге асырылған салықтық кезеңде шегерімге жатқызылуға жатады.

      14. Энергия беруші ұйымның жаңартылатын энергия көздерін пайдаланатын субъектілерге электр энергиясын беру жөніндегі қызметтерді өтеусіз көрсетуге байланысты шеккен шығыстары шегерімге жатады.

      14-1. 01.01.2022 дейін қолданыста болды - ҚР 27.12.2019 № 295-VI Заңымен.
      14-2. 01.01.2022 бастап 01.01.2024 дейін қолданыста болды – ҚР 21.12.2022 № 165-VII Заңымен.

      15. Салық төлеуші Қазақстан Республикасының заңнамасында және (немесе) Қазақстан Республикасы ратификациялаған халықаралық шарттарда айқындалған тәртіппен иеленетін және (немесе) пайдаланатын (оның ішінде лицензиялық немесе қосалқы лицензиялық шарт (келісім) негізінде) фирмалық атаумен, тауар белгісімен және (немесе) қызмет көрсету белгісімен тауарды өндіруді және (немесе) өткізуді жүзеге асыратын осындай салық төлеуші мұндай тауарға меншік құқығының бар-жоғына қарамастан, оны сату көлемдерін ұстап тұруға және (немесе) ұлғайтуға бағытталған қызмет бойынша шығыстарды шегерімге жатқызады.

      16. Осы бөлімнің мақсаттарында сенімгерлік басқарушыға осы Кодексте мүлікті сенімгерлік басқару жөніндегі қызмет бойынша салықтық міндеттемені орындау жүктелген жағдайда, осындай сенімгерлік басқарушының шығыстары шегерімге жатқызу мақсаттары үшін осы Кодекстің 40, 42, 43, 44 және 45-баптарының ережелері ескеріле отырып айқындалады.

      17. Салық төлеуші жұмыскердің пайдасына төлеген жұмыс берушінің міндетті зейнетақы жарналары Қазақстан Республикасының әлеуметтік қорғау туралы заңнамасында белгіленген шектерде шегерімге жатады.

      18. Жолаушыларды, багажды, жүк-багажды, пошта жөнелтілімдерін тасымалдау жөніндегі қызметті жүзеге асыратын теміржол тасымалдаушысына теміржол көлігімен жолаушыларды тасымалдау кезінде магистральдық теміржол желісінің қызметтерін өтеусіз негізде, оның ішінде Қазақстан Республикасының заңнамасына сәйкес теміржол көлігімен жолаушыларды тасымалдау кезінде магистральдық теміржол желісінің реттеліп көрсетілетін қызметтеріне арналған тарифке 0 мөлшеріндегі уақытша төмендету коэффициентін қолдана отырып көрсетуге байланысты Ұлттық инфрақұрылым операторы шеккен шығыстар шегерімге жатады.

      Ескерту. 243-бапқа өзгерістер енгізілді - ҚР 02.04.2019 № 241-VI (01.01.2018 бастап қолданысқа енгізіледі); 27.12.2019 № 295-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 11.07.2022 № 135-VII (қолданысқа енгізілу тәртібін 3-баптан қараңыз); 21.12.2022 № 165-VII (қолданысқа енгізілу тәртібін 4-б. қараңыз); 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

244-бап. Қызметтік іссапарлар кезіндегі өтемақылар сомасының шегерімі

      Ескерту. 244-баптың тақырыбына өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

      1. Қызметтік іссапарлар кезіндегі өтемақылар бойынша мынадай шығыстар шегерімге жатады:

      1) жол жүруге арналған және броньға жұмсалған шығыстарды растайтын құжаттардың негізінде, броньға жұмсалған шығыстардың төлемақысын қоса алғанда, іссапарда болатын жерге және кері жол жүру шығыстары. Жол жүру электрондық билетпен немесе электрондық жол жүру құжатымен ресімделген жағдайда, жол жүруге арналған және броньға жұмсалған шығыстарды растайтын құжаттар мыналар болып табылады:

      электрондық билет, электрондық жол жүру құжаты;

      электрондық билеттің, электрондық жол жүру құжатының құнын төлеу фактісін растайтын құжат;

      Осы тармақшада көзделген шығыстарға бір елді мекен шегінде жол жүру жөніндегі шығыстар жатпайды;

      2) тұрғынжайды жалдауға арналған және броньға жұмсалған шығыстарды растайтын құжаттардың негізінде, броньға жұмсалған шығыстардың төлемақысын қоса алғанда, іссапарда болу уақыты ішінде жұмыскердің тұрақты жұмыс орнынан тыс жерде тұрғын үй-жайды жалдауға арналған шығыстар. Мұндай шығыстар, оның ішінде іссапарға жіберілген жұмыскердің еңбекке уақытша жарамсыздық күндері үшін (іссапарға жіберілген жұмыскер стационарлық емдеуде болған жағдайлардан басқа) тұрғын үй-жайды жалдауға арналған шығыстарды қамтиды;

      3) іссапарға жіберілген жұмыскердің еңбекке уақытша жарамсыздық күндерін қоса алғанда, жұмыскерге iссапарда болған уақытта төленетін, салық төлеушінің шешімі бойынша белгіленген мөлшердегі тәулікақы;

      4) салық төлеуші келуге және кетуге рұқсаттар (визалар) ресімдеген кезде жүргізген шығыстарды растайтын құжаттар негізінде осындай шығыстар (визаның, консулдық көрсетілетін қызметтердiң, мiндеттi медициналық сақтандырудың құны).

      2. Осы баптың 1-тармағының мақсаттарында:

      1) жұмыс берушінің жұмыскерді іссапарға жіберу туралы бұйрығында немесе жазбаша өкімінде көрсетілген, жұмыскер еңбек міндеттерін орындайтын, оны оқыту, біліктілігін арттыру немесе қайта даярлау жүзеге асырылатын межелі жер іссапарда болатын жер болып табылады;

      2) іссапарда болу уақыты:

      жұмыс берушінің жұмыскерді іссапарға жіберу туралы бұйрығы немесе жазбаша өкімі;

      кету және келу күнін қоса алғанда, жол жүруді растайтын құжаттарда көрсетілген іссапарда болатын жерге кету және кері қайтып келу күндерін негізге ала отырып, іссапарда болу күндерінің саны негізінде айқындалады. Мұндай құжаттар болмаған кезде іссапарда болу күндерінің саны салық төлеушінің салықтық есепке алу саясатында көзделген, іссапарда болатын жерге кету күнін және (немесе) кері қайтып келу күнін растайтын басқа құжаттар негізге алына отырып айқындалады.

      3. Алып тасталды – ҚР 10.12.2020 № 382-VI (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.
      4. Алып тасталды – ҚР 10.12.2020 № 382-VI (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.
      Ескерту. 244-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2022 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

245-бап. Өкілдік шығыстар сомасының шегерімі

      1. Өкілдік шығыстарға мынадай:

      1) өзара ынтымақтастықты орнату немесе қолдап отыру бойынша;

      2) салық төлеушінің директорлар кеңесінің, атқарушы органдарынан басқа, өзге басқару органының отырыстарын ұйымдастыру және (немесе) өткізу бойынша өкілдік іс-шараларын өткізу кезінде, олардың өткізілу орнына қарамай жүргізілетін, адамдарды, оның ішінде салық төлеушінің штатында тұрмайтын жеке тұлғаларды қабылдау және оларға қызмет көрсету жөніндегі шығыстар жатады.

      Өкілдік шығыстарға, оның ішінде:

      1) осы Кодекстің 244-бабы 1-тармағының 1) тармақшасына сәйкес қызметтік іссапарлар кезіндегі өтемақыларға жатқызылатын шығыстарды қоспағанда, өкілдік іс-шараларға қатысушы адамдарды көлікпен қамтамасыз етуге;

      2) өкілдік іс-шараларды өткізу барысында мұндай адамдарды тамақтандыруға;

      3) ұйымның штатында тұрмайтын аудармашылардың көрсетілетін қызметтеріне ақы төлеуге;

      4) өкілдік іс-шараларды өткізу үшін үй-жайларды жалдауға және (немесе) безендіруге арналған шығыстар да жатады.

      2. Шақырылған адамдардың тұруына, мұндай адамдар үшін визалар ресімдеуге, бос уақытын, ойын-сауықты, демалысты ұйымдастыруға арналған шығыстар, сондай-ақ осы тармақтың екінші бөлігіне сәйкес өкілдік іс-шараларға қатысушы адамдарды көлікпен қамтамасыз ету шығыстарына жатқызылмайтын шығыстар өкілдік шығыстарына кірмейді және шегерімге жатпайды.

      Өкілдік іс-шараларға қатысушылардың теміржол, теңіз және әуе көлігімен жол жүру шығыстары көлікпен қамтамасыз ету шығыстарына жатпайды.

      3. Мыналар:

      1) салық төлеушінің өкілдік іс-шараны өткізу мақсаты және оны өткізуге жауапты адамдар көрсетілген, оны өткізу туралы жазбаша бұйрығы немесе жазбаша өкімі;

      2) салық төлеуші бекіткен осындай іс-шара шығыстарының сметасы;

      3) жауапты адамдардың өткізілген өкілдік іс-шара туралы оның өткізілген күні мен орны, өткізілген іс-шараның нәтижелері, қатысушылар құрамы, іс-шаралар бағдарламасы, іс жүзінде жүргізілген шығыстар көрсетілген есебі;

      4) өкілдік шығыстардың негіздері мен жүзеге асырылуын растайтын бастапқы және өзге де құжаттар өкілдік шығыстарын шегеруді жүзеге асыру үшін негіз болып табылады.

      4. Өкілдік шығыстар салықтық кезең ішінде жұмыс берушінің осы Кодекстің 322-бабының 1-тармағында көрсетілген, жұмыскерлердің салық салынуға жататын кірістері бойынша шығыстары сомасының 1 пайызынан аспайтын мөлшерде шегерімге жатады.

246-бап. Сыйақы бойынша шегерім

      1. Осы баптың мақсаттары үшін мыналар сыйақылар болып танылады:

      1) осы Кодекстің 1-бабының 62) тармақшасында айқындалған сыйақылар;

      2) өзара байланысты тараптар арасындағы кредит (қарыз) шарты бойынша тұрақсыздық айыбы (айыппұл, өсімпұл);

      3) өзара байланысты тарапқа берілетін кепілдік үшін төлемақы.

      2. Егер осы баптың 3-тармағында өзгеше белгіленбесе, шегерімге жатқызылуға жататын сыйақы сомасы осы Кодекстің 192-бабының 2-тармағына сәйкес есепке жазу әдісі бойынша айқындалады.

      3. Осы Кодекстің 250-бабының 1 және 6-тармақтарына сәйкес шегерімге жатқызылуға жататын провизияларды (резервтерді) құруға құқылы тұлғаға және (немесе) осы Кодекстің 233-бабының 2-тармағында көрсетілген тұлғаға міндеттемелер бойынша сыйақылар салық төлеуші немесе үшінші тұлға осындай салық төлеушінің міндеттемелері есебіне іс жүзінде төлеген: 

      1) есепті салықтық кезеңде салық төлеуші есепті салықтық кезеңде және (немесе) есепті салықтық кезеңнің алдындағы салықтық кезеңдерде шығыстар деп таныған шығыстар сомасы шегіндегі;

      2) есепті салықтық кезеңнің алдындағы салықтық кезеңдерде салық төлеуші есепті салықтық кезеңде шығыстар деп таныған шығыстар сомасы шегіндегі мөлшерде шегерімге жатқызылуға жатады.

      4. Сыйақыны шегеру осы баптың 2 және 3-тармақтарында белгіленген ережелер ескеріле отырып, мынадай формула бойынша есептелетін сома шегінде жүргізіледі:

      (А+Д+Е)+(КС/МС) х (ШК) х (Б+В+Г),

      мұнда:

      А – Б, В, Г, Д, Е көрсеткіштеріне енгізілген сомаларды қоспағанда, сыйақы сомасы;

      Б – Д және Е көрсеткіштеріне енгізілген сомаларды қоспағанда, өзара байланысты тарапқа осы баптың 3-тармағының ережелері ескеріле отырып төленген (төленуге жататын) сыйақы сомасы;

      В – Б көрсеткішіне енгізілген сомаларды қоспағанда, осы Кодекстің 294-бабына сәйкес айқындалатын жеңілдікті салық салынатын мемлекетте тіркелген тұлғаларға осы баптың 3-тармағының ережелері ескеріле отырып төленген (төленуге жататын) сыйақы сомасы;

      Г – В көрсеткішіне енгізілген сомаларды қоспағанда, осы баптың 3-тармағының ережелерін ескере отырып, Г1 және Г2 көрсеткіштерінің сомасы;

      Г1 – өзара байланысты тараптың депозитімен берілген қарыздар бойынша тәуелсіз тарапқа төленген (төленуге жататын) сыйақы сомасы;

      Г2 – есепті салықтық кезеңде өзара байланысты тарап кепілдік, кепілгерлік немесе өзге қамтамасыз ету нысаны бойынша міндеттемелерді орындаған (қарыз бойынша төлемдерді жүзеге асырған) жағдайда, өзара байланысты тараптардың қамтамасыз етілген кепілдігімен, кепілгерлігімен немесе өзге қамтамасыз ету нысанымен берілген қарыздар бойынша тәуелсіз тарапқа төленген (төленуге жататын) сыйақы сомасы;

      Д – мынадай:

      Қазақстан Республикасында құрылған кредиттік серіктестік беретін, акцияларының бақылау пакеті ұлттық басқарушы холдингке тиесілі ұлттық даму институты болып табылатын банк беретін кредиттер (қарыздар) үшін;

      ұстаушысы бірыңғай жинақтаушы зейнетақы қоры болып табылатын борыштық бағалы қағаздар бойынша дисконт не купон (дисконтты не бастапқы орналастыру құнынан және (немесе) сатып алу құнынан алынатын сыйлықақыны ескере отырып) түріндегі сыйақы сомасы;

      Е – мынадай:

      ұстаушылары бас компания болып табылатын еншілес ұйымдардың борыштық бағалы қағаздары бойынша дисконт не купон (дисконтты не бастапқы орналастырылу құнынан және (немесе) сатып алыну құнынан сыйлықақыны есепке ала отырып) түріндегі;

      еншілес ұйымдардың бас компаниядан алған қарыздары бойынша сыйақы сомасы;

      ШК – шекті коэффициент;

      КС – меншікті капиталдың орташа жылдық сомасы;

      МС – міндеттемелердің орташа жылдық сомасы.

      А, Б, В, Г, Д, Е сомаларын есептеу кезінде халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес құрылыс объектісінің құнына енгізілетін сыйақылар алып тасталады. Өзара байланысты болып табылмайтын тарап осы баптың мақсаттары үшін тәуелсіз тарап деп танылады.

      Осы тармақты қолдану мақсаттары үшін жалғыз қатысушысы ұлттық басқарушы холдинг болып табылатын ұлттық компания, әрбір еншілес ұйымдағы акциялардың (қатысу үлестерінің) жүз пайызы көрсетілген ұлттық компанияға тиесілі болатын жағдайда, бас компания болып табылады.

      5. Осы баптың 4-тармағының мақсаттары үшін:

      1) меншікті капиталдың орташа жылдық сомасы меншікті капиталдың есепті салықтық кезеңнің әрбір айының соңындағы орташа арифметикалық сомасына тең. Меншікті капиталдың орташа жылдық сомасының теріс мәні осы баптың мақсаттары үшін нөлге тең деп танылады;

      2) міндеттемелердің орташа жылдық сомасы міндеттемелердің есепті салықтық кезеңнің әрбір айындағы орташа арифметикалық ең үлкен сомасына тең. Міндеттемелердің орташа жылдық сомасын есептеу кезінде мыналар:

      салықтар және бюджетке төленетін төлемдер;

      жұмыскерлердің жалақысы және өзге де кірістері;

      өзара байланысты тараптан алынатын кірістерді қоспағанда, болашақ кезеңдердің кірістері;

      сыйақылар мен комиссиялар;

      дивидендтер;

      бухгалтерлік есепке алуда халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес есепке жазылған бағалау міндеттемелері бойынша есепке жазылған міндеттемелер есепке алынбайды;

      3) шекті коэффициент қаржы ұйымдары (микроқаржылық қызметті жүзеге асыратын ұйымдарды қоспағанда) үшін – 7-ге, өзге заңды тұлғалар үшін, оның ішінде микроқаржылық қызметті жүзеге асыратын ұйымдар үшін 4-ке тең.

      6. Бейрезидент-заңды тұлғаның Қазақстан Республикасындағы тұрақты мекемесінің меншікті капиталының сомасы осы баптың 4-тармағының мақсаттары үшін осындай тұрақты мекеменің активтері мен міндеттемелері арасындағы айырма ретінде айқындалады.

      Бұл ретте бейрезидент-заңды тұлғаның Қазақстан Республикасындағы тұрақты мекемесінің меншікті капиталының сомасы осы тармақтың қолданылу мақсаттары үшін осы тұрақты мекеме оқшауландырылған және жеке заңды тұлға болғандай және өзі тұрақты мекемесі болып табылатын бейрезидент-заңды тұлғадан тәуелсіз әрекет ететіндей түрде қарастырылады.

      Ескерту. 246-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 24.06.2021 № 53-VII (01.01.2022 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

247-бап. Төленген күмәнді міндеттемелер бойынша шегерім

      1. Егер салық төлеушi бұрын кіріс деп танылған күмәндi мiндеттемелердi кредиторға төлеген жағдайда, онда осы Кодекстің 405-бабының 2-тармағына сәйкес есепке жатқызуға жатқызылған қосылған құн салығының сомасын қоспағанда, жүргiзiлген төлемнiң мөлшеріндегі сома шегерiмге жатады.

      Мұндай шегерiм төлем жасалған салықтық кезеңде бұрын кіріске жатқызылған сома шегiнде жүргізіледі.

      2. Осы бапта көзделген шегерімдерге жатқызу тәртібі осы Кодекстің 229-бабына сәйкес бұрын кіріс деп танылған міндеттемелерді төлеген жағдайда да қолданылады.

248-бап. Күмәнді талаптар бойынша шегерім

      1. Егер осы баптың 7-тармағында өзгеше белгіленбесе:

      1) заңды тұлғалар мен дара кәсіпкерлерге, сондай-ақ Қазақстан Республикасында қызметті заңды тұлғаның тұрақты мекемесі, құрылымдық бөлімшесі арқылы жүзеге асыратын бейрезидент-заңды тұлғаларға тауарлар өткізуге, жұмыстар орындауға, қызметтер көрсетуге байланысты туындаған және осы баптың 4-тармағына сәйкес есептелетін үш жылдық кезең ішінде қанағаттандырылмаған;

      2) жеке тұлғаларға, дара кәсіпкерлерге және заңды тұлғаларға тауарлар өткізуге, жұмыстар орындауға, қызметтер көрсетуге байланысты туындаған және салық төлеуші-дебиторды Қазақстан Республикасының заңнамасына сәйкес банкрот деп тануға байланысты қанағаттандырылмаған;

      3) екінші деңгейдегі банктердің кредиттік портфельдерінің сапасын жақсартуға маманданатын, Қазақстан Республикасының Үкіметі жалғыз акционері болып табылатын ұйымның талап ету құқықтары бойынша, банктік кредит (қарыз) шарттары және микрокредиттер беру туралы шарттар бойынша соттың заңды күшіне енген шешімі негізінде айыппұлдар мен өсімпұлды жылдық жиынтық кірістің құрамына қосуға байланысты осы баптың 4-тармағына сәйкес есептелетін үш жылдық кезең ішінде қанағаттандырылмаған талаптар күмәнді талаптар болып танылады.

      2. Мыналарды:

      1) тауарлар өткізуді, жұмыстар орындауды, қызметтер көрсетуді жүзеге асырған және осындай талап ету құқығын басқаға бермеген;

      2) тауарлар өткізуді, жұмыстар орындауды, қызметтер көрсетуді жүзеге асырған және осындай талап ету құқығын басқаға берген;

      3) осы тармақтың 2) тармақшасында көрсетілген тұлғадан өткізілген тауарлар, орындалған жұмыстар, көрсетілген қызметтер бойынша талап ету құқығын сатып алуды;

      4) екінші деңгейдегі банктердің кредиттік портфельдерінің сапасын жақсартуға маманданатын, Қазақстан Республикасының Үкіметі жалғыз акционері болып табылатын ұйымның талап ету құқықтары бойынша, банктік кредит (қарыз) шарттары және микрокредиттер беру туралы шарттар бойынша соттың заңды күшіне енген шешімі негізінде айыппұлдар мен өсімпұлды жылдық жиынтық кіріс құрамына қосуды жүзеге асырған тұлғада күмәнді талаптар шегерімге жатады.

      3. Мыналарда:

      1) осы баптың 2-тармағының 1) тармақшасында айқындалған тұлғада – өткізілген тауарлардың, орындалған жұмыстардың, көрсетілген қызметтердің құнын, сондай-ақ тауарларды осындай өткізуге, жұмыстарды орындауға, қызметтерді көрсетуге байланысты туындаған басқа да талаптар сомасын, оның ішінде тұрақсыздық айыптарының (айыппұлдардың, өсімпұлдың) сомасын қамтитын, бірақ бұрын танылған кіріс мөлшерінен аспайтын мөлшерде;

      2) осы баптың 2-тармағының 2) тармақшасында айқындалған тұлғада – өткізілген тауарлардың, орындалған жұмыстардың, көрсетілген қызметтердің құнын және тауарларды осындай өткізуге, жұмыстарды орындауға, қызметтерді көрсетуге байланысты туындаған басқа да талаптар сомасын, оның ішінде тұрақсыздық айыптарының (айыппұлдардың, өсімпұлдың) сомасын қамтитын, бірақ бұрын танылған кіріс мөлшерінен аспайтын мөлшердегі сома мен өзі бойынша басқаға беру жүргізілген талап ету құқығының құны арасындағы оң айырма мөлшерінде;

      3) осы баптың 2-тармағының 3) тармақшасында айқындалған тұлғада – өткізілген тауарлардың, орындалған жұмыстардың, көрсетілген қызметтердің құнын, сондай-ақ тауарларды осындай өткізуге, жұмыстарды орындауға, қызметтерді көрсетуге байланысты туындаған басқа да талаптар сомасын, оның ішінде тұрақсыздық айыптарының (айыппұлдардың, өсімпұлдың) сомасын қамтитын, бірақ осы Кодекстің 233-бабына сәйкес бұрын танылған кірістің талап ету құқығын сатып алу құнына ұлғайтылған мөлшерінен аспайтын мөлшерде;

      4) осы баптың 2-тармағының 4) тармақшасында айқындалған тұлғада – осы Кодекстің 226-бабы 1-тармағының 13) тармақшасында айқындалған кіріс ретінде танылған сомалар мөлшерінде күмәндi талаптар шегерiмге жатады.

      4. Осы баптың 1-тармағының 1) тармақшасында көзделген жағдайларда, күмәндi талаптар:

      1) осы баптың 2-тармағының 1) және 2) тармақшаларында айқындалған тұлғаларда:

      кредит (қарыз) шарттары бойынша туындаған күмәндi талаптар бойынша – кредит (қарыз) шартының талаптарына сәйкес сыйақы төлеу мерзімі басталған күннен кейінгі күннен бастап;

      лизинг шарттары бойынша туындаған күмәндi талаптар бойынша – лизинг шартының талаптарына сәйкес лизингтік төлемді төлеу мерзімі басталған күннен кейінгі күннен бастап;

      қалған жағдайларда:

      өткізілген тауарлар (жұмыстар, көрсетілетін қызметтер) бойынша орындалу мерзімі айқындалған талап етуді орындау мерзімі аяқталған күннен кейінгі күннен бастап;

      өткізілген тауарлар (жұмыстар, көрсетілетін қызметтер) бойынша орындалу мерзімі айқындалмаған талап ету бойынша тауарлар берілген, жұмыстар орындалған, қызметтер көрсетілген күннен бастап;

      2) осы баптың 2-тармағының 3) тармақшасында айқындалған тұлғаларда:

      кредит (қарыз) шарттары бойынша туындаған күмәндi талаптар бойынша – кредит (қарыз) шартының талаптарына сәйкес сыйақы төлеу мерзімі басталған күннен кейінгі күннен бастап;

      лизинг шарттары бойынша туындаған күмәндi талаптар бойынша – лизинг шартының талаптарына сәйкес лизингтік төлемді төлеу мерзімі басталған күннен кейінгі күннен бастап;

      қалған жағдайларда – мына күндердің:

      өткізілген тауарлар (жұмыстар, көрсетілетін қызметтер) бойынша орындалу мерзімі айқындалған талап етуді орындау мерзімі аяқталған күннен кейінгі күннің;

      өткізілген тауарлар (жұмыстар, көрсетілетін қызметтер) бойынша орындалу мерзімі айқындалмаған талап ету құқығы басқаға берілген күннің ішінде ең кеш болатын күннен бастап есептелетін үш жылдық кезең өткен салықтық кезеңде шегерiмге жатады.

      5. Осы баптың 1-тармағының 2) тармақшасында көзделген жағдайларда, күмәндi талаптар соттың банкроттық рәсімін аяқтау туралы ұйғарымы заңды күшіне енген не Қазақстан Республикасы азаматтарының төлем қабілеттілігін қалпына келтіру және банкроттығы бойынша мемлекеттік басқару саласында басшылықты жүзеге асыратын мемлекеттік орган соттан тыс банкроттық рәсімін аяқтау және борышкерді банкрот деп тану туралы шешім шығарған салықтық кезеңде шегерiмге жатады.

      6. Осы баптың 1-тармағының 3) тармақшасында көзделген жағдайларда, күмәнді талаптар соттың шешімі заңды күшіне енген күннен бастап есептелетін үш жылдық кезең өткен салықтық кезеңде шегерімге жатады.

      7. Осы Кодекстің 250-бабының 1-тармағына сәйкес провизиялар (резервтер) құру бойынша шығыстар сомасын шегеруге құқығы бар салық төлеушілердің 2012 жылғы 31 желтоқсаннан кейін есепке жазылған:

      1) басқа банктерде орналастырылған, корреспонденттік шоттардағы қалдықтарды қоса алғанда, депозиттер бойынша сыйақыларды;

      2) басқа банктер мен клиенттерге берілген кредиттер (қаржы лизингін қоспағанда) бойынша сыйақыларды;

      3) құжаттық есеп-қисаптар мен кепілдіктер бойынша дебиторлық берешекті;

      4) жабылмаған аккредитивтер, шығарылған немесе расталған кепілдіктер бойынша шартты міндеттемелерді төлеу жөніндегі талаптары күмәнді талаптар болып танылмайды.

      8. Егер осы баптың 9-тармағында өзгеше көзделмесе, салық төлеушінің күмәнді талаптарды шегерімге жатқызуы бір мезгілде мынадай шарттар сақталған:

      1) талаптардың туындауын растайтын құжаттар болған;

      2) талаптар шегерімдерге жатқызу кезінде бухгалтерлік есепке алуда көрсетілген не осындай талаптар алдыңғы кезеңдердегі бухгалтерлік есепке алуда шығыстарға жатқызылған кезде жүргізіледі.

      9. Осы баптың 1-тармағының 2) тармақшасында көзделген жағдайда, осы баптың 8-тармағында көрсетiлген құжаттардан бөлек, оған қосымша банкроттық рәсімінің аяқталғаны туралы сот ұйғарымының көшiрмесi болуы қажет.

      Ескерту. 248-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI (01.01.2018 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі); 20.03.2023 № 213-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

249-бап. Сақтандыру, қайта сақтандыру ұйымының шегерімдері

      1. Сақтандыру, қайта сақтандыру ұйымы мынадай шығыстарды:

      1) сақтандыру, қайта сақтандыру шарттары бойынша сақтандыру төлемдерін;

      2) Қазақстан Республикасының азаматтық заңнамасына сәйкес қайтаруға жататын (қайтарылған) сатып алу сомалары мен сақтандыру сыйақыларын (жарналарын);

      3) қайта сақтандыру шарттары бойынша қайта сақтандырушыға төленуге жататын (төленген) сақтандыру сыйақыларын (жарналарын);

      4) осы Кодекстің 250-бабының 5-тармағына сәйкес сақтандыру, қайта сақтандыру шарттары бойынша сақтандыру резервтерін ұлғайтуды;

      5) сақтандыру, қайта сақтандыру шарттары бойынша сақтандыру агенттеріне және сақтандыру брокерлеріне төлемдерді;

      6) сақтандыру, қайта сақтандыру ұйымының кіріс алуға бағытталған қызметке байланысты өзге шығыстарын шегерімге жатқызуға құқылы.

      Сақтандыру, қайта сақтандыру ұйымдарының сақтандыру (қайта сақтандыру) шарттарын жасасу және орындау жөніндегі қызметіне байланысты шегерімдер қаржы нарығы мен қаржы ұйымдарын реттеу, бақылау және қадағалау жөніндегі уәкілетті органның уәкілетті органмен және салық саясаты саласындағы уәкілетті органмен келісілген талаптары ескеріле отырып, Қазақстан Республикасының Ұлттық Банкі белгілеген есептілік деректері негізінде айқындалады.

      2. Осы баптың ережелері өздері бойынша сақтандыру сыйлықақылары түріндегі кіріс 2012 жылғы 1 қаңтарға дейін халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес толық мөлшерде танылған сақтандыру, қайта сақтандыру шарттарына қолданылмайды.

      3. 2012 жылғы 1 қаңтарға дейін күшіне енген, өздері бойынша сақтандыру жарналары түріндегі кірістер халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес, оның ішінде 2011 жылғы 31 желтоқсаннан кейін де танылатын жинақтаушы сақтандыру, қайта сақтандыру шарты, жинақтаушы емес сақтандыру, өмірді қайта сақтандыру шарты бойынша:

      1) осы баптың 1-тармағының 1) және 2) тармақшаларында көрсетілген шығыстарды шегеру мынадай формула бойынша айқындалады:

      Ш х (А/Б), мұнда:

      Ш – есепті салықтық кезеңде төленуге жататын (төленген) шығыстар;

      А – 2011 жылғы 31 желтоқсаннан кейін есепті салықтық кезеңде шығыстар есепке жазылған күнге дейін алынуға жататын (алынған) сақтандыру жарналары;

      Б – шарт күшіне енген күннен бастап есепті салықтық кезеңде шығыстар есепке жазылған күнге дейін алынуға жататын (алынған) сақтандыру жарналары;

      2) осы баптың 1-тармағының 3) тармақшасында көрсетілген шығыстарды шегеру 2012 жылғы 1 қаңтардан бастап халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес танылған сақтандыру сыйлықақысы (жарнасы) түріндегі кіріс сомасынан аспауға тиіс.

      Ескерту. 249-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2018 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

250-бап. Резервтік қорларға аударымдар бойынша шегерім

      1. Ұлттық даму институты болып табылатын, акцияларының бақылау пакеті ұлттық басқарушы холдингке тиесілі банкті қоспағанда, банктердің халықаралық қаржылық есептілік стандарттарына және Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес және уәкілетті органмен келісу бойынша қаржы нарығы мен қаржы ұйымдарын реттеу, бақылау және қадағалау жөніндегі уәкілетті орган айқындаған тәртіппен құрылған провизиялар (резервтер) бойынша шығыстар сомасын шегеруге құқығы бар.

      Кепiлдiң және басқа қамтамасыз етудiң құны провизиялар (резервтер) құру қағидаларында айқындалған жағдайларда және тәртіппен, провизиялар (резервтер) сомасын айқындау кезiнде есепке алынады.

      Осы тармақтың ережелері, өзара байланысты тараптардың пайдасына не өзара байланысты тараптардың мiндеттемелерi бойынша үшiншi тұлғаларға берiлген активтер мен шартты мiндеттемелердi қоспағанда, мынадай активтерге, шартты міндеттемелерге:

      1) басқа банктерде орналастырылған, корреспонденттік шоттардағы қалдықтарды қоса алғанда, депозиттерге, сондай-ақ осындай депозиттер бойынша 2012 жылғы 31 желтоқсаннан кейін есепке жазылған сыйақыларға;

      2) басқа банктер мен клиенттерге берілген кредиттерге (қаржы лизингін қоспағанда), сондай-ақ осындай кредиттер бойынша 2012 жылғы 31 желтоқсаннан кейін есепке жазылған сыйақыларға;

      3) құжаттық есеп-қисаптар, кепілдіктер және факторингтік операциялар бойынша дебиторлық берешекке;

      4) жабылмаған аккредитивтерге, шығарылған немесе расталған кепілдіктер бойынша шартты міндеттемелерге қарсы провизиялар (резервтер) бойынша қолданылады.

      ЗҚАИ-ның ескертпесі!
      2-тармақ 01.01.2027 дейін қолданыста болады - ҚР 25.12.2017 № 121-VI Заңымен.

      2. Банктердің бас банктің күмәндi және үмiтсiз активтерін сатып алу үшін банктiң еншiлес ұйымына берiлген күмәндi және үмiтсiз активтерге қарсы провизиялар (резервтер) құру бойынша шығыстар сомасын шегеруге құқығы бар.

      Бас банктiң күмәндi және үмiтсiз активтерiн сатып алатын еншiлес ұйымды құруға немесе сатып алуға берiлген рұқсаттар тiзбесi қаржы нарығы мен қаржы ұйымдарын реттеу, бақылау және қадағалау жөніндегі уәкілетті органның нормативтiк құқықтық актiсiнде айқындалады.

      Бұл ретте халықаралық қаржылық есептілік стандарттарына және Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес бас банктің күмәндi немесе үмiтсiз активтерін сатып алу үшін осындай бас банк еншiлес ұйымға берген күмәндi немесе үмiтсiз активтерге қарсы провизиялар (резервтер) құру бойынша шығыстар сомасы шегерiмге жатады.

      Банктер бас банктің күмәндi және үмiтсiз активтерін сатып алу үшін еншiлес ұйымдарға берген активтерді күмәндi және үмiтсiз активтер санатына жатқызу тәртiбiн, сондай-ақ бас банктер еншiлес ұйымдарға берген активтерге қарсы провизиялар (резервтер) қалыптастыру тәртiбiн уәкiлеттi органмен келiсу бойынша қаржы нарығы мен қаржы ұйымдарын реттеу, бақылау және қадағалау жөніндегі уәкілетті орган айқындайды.

      Банктер екiншi деңгейдегi банктердiң кредиттiк портфельдерiнiң сапасын жақсартуға маманданатын, жалғыз акционері Қазақстан Республикасының Үкіметі болып табылатын ұйымнан сатып алынған активтерге қарсы провизиялар (резервтер) құру бойынша шығыстар сомасын шегерiмге жатқызуға құқылы емес.

      3. Банктік қарыз операцияларын жүргізуге арналған лицензия негізінде банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдардың:

      1) қаржы лизингін;

      2) өзара байланысты тараптардың пайдасына не өзара байланысты тараптардың міндеттемелері бойынша үшінші тұлғаларға берілген кредиттерді (қарыздарды) қоспағанда, халықаралық қаржылық есептілік стандарттарына және Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес және уәкілетті органмен келісу бойынша қаржы нарығы мен қаржы ұйымдарын реттеу, бақылау және қадағалау жөніндегі уәкілетті орган айқындаған тәртіппен кредиттерге (қарыздарға) қарсы құрылған провизиялар (резервтер) жөніндегі шығыстар сомасын шегеруге құқығы бар.

      Кепiлдiң және басқа қамтамасыз етудiң құны провизиялар (резервтер) құру қағидаларында белгіленген жағдайларда және тәртіппен, провизиялар (резервтер) сомасын айқындау кезiнде есепке алынады.

      ЗҚАИ-ның ескертпесі!
      3-1-тармақ 01.01.2020 бастап 01.01.27 дейін қолданыста болады – ҚР 10.12.2020 № 382-VI Заңымен.

      3-1. Осы баптың 1-тармағының ережелері сот шешімі бойынша өзіне қатысты қайта құрылымдау жүргізілген, 2013 жылғы 31 желтоқсанда дауыс беретін акцияларының 90 пайыздан астамы ұлттық басқарушы холдингке тиесілі, бұрын еншілес банк болып табылған заңды тұлғаға қолданылады.

      4. 01.01.2020 дейін қолданыста болды - ҚР 25.12.2017 № 121-VI Заңымен.

      5. Сақтандыру, қайта сақтандыру ұйымдарының еңбекпен табылмаған сыйлықақылар, болмаған залалдар, мәлімделген, бірақ реттелмеген залалдар, болған, бірақ мәлімделмеген залалдар бойынша есептелген сақтандыру резервтері жөніндегі шығыстардың сомасын еңбекпен табылмаған сыйлықақылар, болмаған залалдар, мәлімделген, бірақ реттелмеген залалдар, болған, бірақ мәлімделмеген залалдар бойынша Қазақстан Республикасының сақтандыру және сақтандыру қызметі туралы заңнамасына сәйкес есептелген сақтандыру резервтерінің есепті салықтық кезеңінің соңындағы мөлшері мен осындай резервтердің алдыңғы салықтық кезеңнің соңындағы мөлшері арасындағы оң айырма ретінде айқындалған мөлшерде шегеруге құқығы бар.

      Осы тармақтың ережелері өздері бойынша сақтандыру сыйлықақылары түріндегі кіріс 2012 жылғы 1 қаңтарға дейін халықаралық қаржылық есептілік стандарттарына және Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес толық мөлшерде танылған сақтандыру, қайта сақтандыру шарттарына қолданылмайды.

      6. Микроқаржылық қызметті жүзеге асыратын ұйымдардың (ломбардты қоспағанда), өзара байланысты тарапқа не өзара байланысты тараптың міндеттемелері бойынша үшінші тұлғаларға берілген активтерді қоспағанда, берілген микрокредиттер бойынша күмәнді және үмітсіз активтерге қарсы провизиялар (резервтер) құру бойынша шығыстар сомасын, сондай-ақ олар бойынша сыйақыларды шегеруге құқығы бар.

      Берілген микрокредиттер бойынша активтерді күмәнді және үмітсіз активтерге жатқызу тәртібін, сондай-ақ оларға қарсы провизиялар (резервтер) құру тәртібін уәкілетті органмен келісу бойынша қаржы нарығы мен қаржы ұйымдарын реттеу, бақылау және қадағалау жөніндегі уәкілетті орган айқындайды.

      7. Ұлттық басқарушы холдингтің, сондай-ақ негізгі қызмет түрі қарыз операцияларын жүзеге асыру немесе талап ету құқықтарын сатып алу болып табылатын және дауыс беретін акцияларының (жарғылық капиталға қатысу үлестерінің) 100 пайызы ұлттық басқарушы холдингке тиесілі заңды тұлғалардың, өзара байланысты тараптар пайдасына не өзара байланысты тараптардың міндеттемелері бойынша үшінші тұлғаларға берілген активтер мен шартты міндеттемелерді (кредиттік серіктестіктердің активтері мен шартты міндеттемелерінен басқа) қоспағанда, мынадай күмәнді және үмітсіз активтерге, шартты міндеттемелерге:

      банктерде орналастырылған, корреспонденттік шоттардағы қалдықтарды қоса алғанда, депозиттерге;

      банктер мен клиенттерге берілген кредиттерге (қаржы лизингін қоспағанда);

      құжаттық есеп-қисаптар мен кепілдіктер бойынша дебиторлық берешекке;

      жабылмаған аккредитивтер, шығарылған немесе расталған кепілдіктер бойынша шартты міндеттемелерге қарсы провизиялар (резервтер) құру бойынша шығыстар сомасын шегеруге құқығы бар.

      Провизиялар (резервтер) құру бойынша шығыстар сомасын шегеру Қазақстан Республикасының Үкіметі айқындаған тәртіппен құрылған провизиялар (резервтер) сомасы шегінде жүзеге асырылады.

      Осы тармақта көрсетілген заңды тұлғалардың тізбесін және осындай тізбені қалыптастыру тәртібін Қазақстан Республикасының Үкіметі бекітеді.

      Осы тармақтың ережелері осы баптың 1, 5 және 6-тармақтарында көрсетілген салық төлеушілерге қолданылмайды.

      8. 01.01.2019 дейін қолданыста болды - ҚР 25.12.2017 № 121-VI Заңымен.
      Ескерту. 250-бапқа өзгеріс енгізілді - ҚР 03.07.2019 № 262-VI (01.01.2020 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

251-бап. Қайта сақтандыру активтерін азайту бойынша шегерім

      Сақтандыру, қайта сақтандыру ұйымдарының еңбекпен табылмаған сыйлықақылар, болмаған залалдар, мәлімделген, бірақ реттелмеген залалдар, болған, бірақ мәлімделмеген залалдар бойынша бұрын осы Кодекстің 231-бабына сәйкес кіріс деп танылған қайта сақтандыру активтерін азайту сомасын еңбекпен табылмаған сыйлықақылар, болмаған залалдар, мәлімделген, бірақ реттелмеген залалдар, болған, бірақ мәлімделмеген залалдар бойынша Қазақстан Республикасының сақтандыру және сақтандыру қызметі туралы заңнамасына сәйкес есептелген қайта сақтандыру активтерінің есепті салықтық кезеңнің соңындағы мөлшері мен осындай активтердің алдыңғы салықтық кезеңнің соңындағы мөлшері арасындағы теріс айырма ретінде айқындалған мөлшерде шегерімге жатқызуға құқығы бар.

      Ескерту. 251-бапқа өзгеріс енгізілді – ҚР 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен.

252-бап. Кен орындарын әзірлеу салдарын жоюға арналған шығыстар бойынша шегерімдер және жою қорларына аударымдар сомасының шегерімдері

      1. Қазақстан Республикасының заңнамасында айқындалған тәртіппен жасалған жер қойнауын пайдалануға арналған келісімшарт негізінде қызметті жүзеге асыратын жер қойнауын пайдаланушы салдарды жою қорына аударымдар сомасын жылдық жиынтық кірістен шегерімге жатқызады. Көрсетілген шегерім жер қойнауын пайдаланушы салықтық кезеңде Қазақстан Республикасының аумағындағы кез келген екінші деңгейдегі банктегі арнаулы депозиттік шотқа іс жүзінде жүргізген аударымдар мөлшерінде жүргізіледі.

      Тарату қорына аударымдардың мөлшері мен тәртібі Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес жер қойнауын пайдалануға арналған келісімшартта немесе кен орнын игеру жобасында белгіленеді.

      Осы Кодекстің 48-бабында белгіленген талап қоюдың ескіру мерзімінен асып кететін, өзі бойынша мақсатсыз пайдаланылған қаражат сомасы жер қойнауын пайдаланушының өзі бойынша талап қоюдың ескіру мерзімі ағымдағы салықтық кезеңнен кейінгі салықтық кезеңде бітетін салықтық кезеңдегі жылдық жиынтық кірісіне қосуға жататын салықтық кезеңде анықталған мақсатсыз пайдалану фактісін қоспағанда, жер қойнауын пайдалану мәселелері жөніндегі уәкілетті мемлекеттік орган жер қойнауын пайдаланушының жою қорының қаражатын мақсатсыз пайдалану фактісін анықтаған жағдайда, мақсатсыз пайдаланылған қаражат сомасы жер қойнауын пайдаланушының оған жол берілген салықтық кезеңнің жылдық жиынтық кірісіне қосуға жатады.

      Жер қойнауын пайдаланушы Қазақстан Республикасының жер қойнауын пайдалану туралы заңнамасына сәйкес жер қойнауын пайдалануға арналған келісімшартты беру кезінде басқа жер қойнауын пайдаланушыдан жою қорының қаражатын алған жағдайда, оны алған жер қойнауын пайдаланушыдағы осындай қаражат:

      алынған жылы немесе алынған кезінен бастап күнтізбелік отыз күн ішінде жою қорын қалыптастыру үшін Қазақстан Республикасының аумағындағы кез келген екінші деңгейдегі банктегі арнайы депозиттік шотта орналастырылған жағдайда, жылдық жиынтық кіріске қосылмайды;

      шегеруге жатқызуға жатпайды.

      2. Жер қойнауын пайдаланушының салықтық кезең ішінде кен орындарын әзірлеу салдарын жоюға іс жүзінде шеккен шығыстары, жою қорының арнайы депозиттік шотта орналастырылған қаражаты есебінен жүргізілген шығыстарды қоспағанда, сол шығыстар шегілген салықтық кезеңде шегерімге жатады.

      Ескерту. 252-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2018 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

253-бап. Қалдықтарды көму полигондарын жоюға арналған шығыстар бойынша шегерімдер және қалдықтарды көму полигондарын жою қорына аударымдар сомасының шегерімдері

      Ескерту. 253-баптың тақырыбына өзгеріс енгізілді – ҚР 02.01.2021 № 402-VI (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

      1. Салық төлеуші Қазақстан Республикасының аумағындағы кез келген екінші деңгейдегі банктегі арнайы депозиттік шотқа аударылған, қалдықтарды көму полигондарын жою қорына аударымдар сомасын шегерімге жатқызады.

      2. Қалдықтарды көму полигондарын жою қорына аударымдардың мөлшері мен тәртібі, сондай-ақ қор қаражатын пайдалану тәртібі Қазақстан Республикасының заңнамасына сәйкес белгіленеді.

      3. Қоршаған ортаны қорғау саласындағы уәкілетті орган салық төлеушінің қалдықтарды көму полигондарын жою қорының қаражатын мақсатсыз пайдалану фактісін анықтаған жағдайда, мақсатсыз пайдаланылған қаражат сомасы салық төлеушінің оған жол берілген салықтық кезеңінің жылдық жиынтық кірісіне қосуға жатады.

      4. Салық төлеушінің салықтық кезең ішінде қалдықтарды көму полигондарын жоюға іс жүзінде шеккен шығыстары, жою қорының арнайы депозиттік шотта орналастырылған қаражаты есебінен жүргізілген шығыстарды қоспағанда, сол шығыстар шегілген салықтық кезеңде шегерімге жатады.

      Ескерту. 253-бапқа өзгеріс енгізілді – ҚР 02.01.2021 № 402-VI (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.
      ЗҚАИ-ның ескертпесі!
      254-баптың тақырыбы жаңа редакцияда көзделген – ҚР 01.07.2024 № 105-VIII (01.01.2025 бастап қолданысқа енгізіледі) Заңымен.

254-бап. Ғылыми-зерттеу жұмыстарына, ғылыми-техникалық жұмыстарға арналған және зияткерлік меншік объектілеріне айрықша құқықтарды сатып алуға арналған шығыстар бойынша шегерім

      ЗҚАИ-ның ескертпесі!
      1-тармақ жаңа редакцияда көзделген – ҚР 01.07.2024 № 105-VIII (01.01.2025 бастап қолданысқа енгізіледі) Заңымен.

      1. Тіркелген активтерді сатып алуға, оларды орнатуға және күрделі сипаттағы басқа шығыстардан бөлек, ғылыми-зерттеу жұмыстары мен ғылыми-техникалық жұмыстарға арналған шығыстар шегерімге жатады.

      Осындай шығыстарды шегерімге жатқызуға ғылыми-зерттеу жұмысы мен ғылыми-техникалық жұмысқа арналған, іс жүзінде орындалған техникалық тапсырма және осындай жұмыстардың аяқталған кезеңдерін қабылдап алу актілері негіз болып табылады.

      2. Зияткерлік меншік объектілеріне айрықша құқықтарды лицензиялық шарт немесе айрықша құқықты басқаға беру шарты бойынша жоғары оқу орындарынан, ғылыми ұйымдардан және стартап-компаниялардан сатып алуға арналған, оларды одан әрі коммерцияландыруға бағытталған шығыстар шегерімге жатады.

      Осындай шығыстарды шегерімге жатқызуға Қазақстан Республикасының заңнамасында айқындалған тәртіппен уәкілетті мемлекеттік орган тіркеген лицензиялық шарт немесе басқаға беру (ішінара беру) шарты негіз болып табылады.

      ЗҚАИ-ның ескертпесі!
      3-тармақпен толықтыру көзделген – ҚР 01.07.2024 № 105-VIII (01.01.2025 бастап қолданысқа енгізіледі) Заңымен.

255-бап. Жер қойнауын пайдаланушының және жүк тасымалдаушының шығыстарын Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы және теміржол көлігі туралы заңнамасына сәйкес шегеру

      Ескерту. 255-баптың тақырыбы жаңа редакцияда – ҚР 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңымен.

      1. Жер қойнауын пайдаланушының келісімшарттық қызмет бойынша Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес:

      ғылым саласындағы уәкілетті орган аккредиттеген, ғылым саласындағы қызметті жүзеге асыратын ұйымдардың;

      "Инновациялық технологиялар паркі" инновациялық кластеріне қатысушылардың жобаларын қаржыландыру үшін дербес кластерлік қордың ғылыми зерттеулерін қаржыландыруға (ақша аударуға) арналған шығыстарды шегеруге құқығы бар.

      2. Осы баптың 1-тармағында көрсетілген шығыстарды шегеру мынадай:

      есепті салықтық кезеңнің алдындағы салықтық кезеңнің қорытындысы бойынша келісімшарттық қызмет бойынша жылдық жиынтық кірістің 1 пайызына тең сома,

      алу

      есепті салықтық кезеңде осы Кодекстің 254-бабына сәйкес шегерімге жатқызылған шығыстар деген тәртіппен айқындалған оң айырма мөлшерінен аспауға тиіс.

      3. 01.01.2022 дейін қолданыста болды - ҚР 27.12.2019 № 295-VI Заңымен.
      4. 01.01.2022 дейін қолданыста болды - ҚР 27.12.2019 № 295-VI Заңымен.
      5. 01.01.2022 бастап 01.01.2024 дейін қолданыста болды – ҚР 21.12.2022 № 165-VII Заңымен.
      6. 01.01.2022 бастап 01.01.2024 дейін қолданыста болды – ҚР 21.12.2022 № 165-VII Заңымен.

      7. Жүк тасымалдаушының Қазақстан Республикасының теміржол көлігі туралы заңнамасына сәйкес жолаушылар қозғалысындағы локомотивтік тартқыш операторына төленген уақытша теңгерімдеу төлемақысы бойынша шығыстарды шегеруге құқығы бар.

      8. Осы баптың 7-тармағында көрсетілген шығыстарды шегеру табиғи монополиялар саласында басшылықты жүзеге асыратын мемлекеттік орган белгілеген мөлшерлер шегінде жүзеге асырылады.

      Ескерту. 255-бапқа өзгеріс енгізілді – ҚР 27.12.2019 № 295-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 21.12.2022 № 165-VII (01.01.2022 бастап 01.01.2024 дейін қолданыста болады); 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

256-бап. Кепілдік беру жүйелеріне қатысушылардың сақтандыру сыйлықақылары мен жарналары бойынша шығыстарды шегеру

      1. Жинақтаушы сақтандыру шарттары бойынша сақтандыру сыйлықақыларын қоспағанда, сақтандыру шарттары бойынша сақтанушының төлеуіне жататын немесе ол төлеген сақтандыру сыйлықақылары шегерімге жатады.

      2. Жеке тұлғалардың депозиттерiне міндетті кепiлдік беру жүйесiне қатысушыда – банкте жеке тұлғалардың депозиттерiне кепiлдік беруге байланысты аударылған мiндеттi күнтiзбелiк, қосымша және төтенше жарналардың сомасы шегерiмге жатады.

      3. Сақтандыру төлемдеріне кепілдік беру жүйесіне қатысушы болып табылатын сақтандыру, қайта сақтандыру ұйымдарында сақтандыру төлемдеріне кепілдік беруге байланысты аударылған міндетті, төтенше және қосымша жарналардың сомасы шегерімге жатады.

      4. Алып тасталды – ҚР 24.06.2021 № 53-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

      5. Астық қолхаттары бойынша мiндеттемелердi орындауға кепiлдiк беру жүйесiне қатысушыда – астық қабылдау кәсiпорнында астық қолхаттары бойынша мiндеттемелерді орындауға кепілдік беруге байланысты аударылған жыл сайынғы міндетті жарналар сомасы шегерімге жатады.

      Ескерту. 256-бапқа өзгеріс енгізілді – ҚР 24.06.2021 № 53-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

257-бап. Жұмыскерлердің есепке жазылған кірістері және жеке тұлғаларға өзге төлемдер бойынша шығыстарды шегеру

      1. Жұмыс берушінің:

      1) мыналарды:

      тіркелген активтердің;

      преференциялар объектілерінің;

      амортизацияға жатпайтын активтердің бастапқы құнына қосылатындарды;

      2) запастардың өзіндік құнына қосылатындарды және осындай запастардың халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес айқындалатын, өзіндік құны арқылы шегерімге жатқызылуға жататындарды;

      3) осы Кодекстің 272-бабының 2-тармағына сәйкес келесі шығыстар деп танылатындарды;

      4) салық төлеушінің осы баптың 2-тармағында көзделген шығыстарын қоспағанда, жұмыскердің осы Кодекстің 322-бабының 1-тармағында көрсетілген, салық салынуға жататын кірістері бойынша шығыстары (оның ішінде жұмыскердің осы Кодекстің 644-бабы 1-тармағының 20), 22), 23) және 24) тармақшаларында көрсетілген кірістері бойынша жұмыс берушінің шығыстары) шегерiмге жатады.

      Жұмыс беруші жұмыскерді оқытуға, жұмыскердің біліктілігін арттыруға және (немесе) оны қайта даярлауға жұмсаған іс жүзіндегі шығыстар да шегерімге жатады.

      Ескерту. 2-тармақ жаңа редакцияда көзделген – ҚР 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі); өзгеріс енгізу көзделген – ҚР 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.
      ЗҚАИ-ның ескертпесі!
      2-тармақтың осы редакциясы 01.01.2025 дейін қолданыста болады - ҚР 25.12.2017 № 121-VI Заңымен (тоқтатылған редакциясын ҚР 25.12.2017 Салық кодексінің 01.10.2020 датадағы архивтік нұсқасынан қараңыз).

      2. Осы Кодекстің 319-бабы 2-тармағының 1), 5), 7), 8), 9), 9-1), 10), 10-1) және 12) тармақшаларында, 341-бабы 1-тармағының 42) және 44) тармақшаларында көрсетілген, жеке тұлғаларға төлемдер түріндегі салық төлеушінің шығыстары шегерімге жатады.

      3. Салық төлеушінің бірыңғай жинақтаушы зейнетақы қорының зейнетақы қағидалары бойынша төлеген міндетті кәсіптік зейнетақы жарналары Қазақстан Республикасының әлеуметтік қорғау туралы заңнамасында белгіленген шекте шегерімге жатады.

      4. Салық агенті жұмыскердің пайдасына төлеген ерікті зейнетақы жарналары шегерімге жатады.

      Ескерту. 257-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI (01.01.2018 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

258-бап. Табиғи ресурстарды геологиялық зерделеуге, барлауға және оларды өндiруге дайындық жұмыстарына арналған шығыстар бойынша шегерiмдер және жер қойнауын пайдаланушының басқа да шегерiмдерi

      1. Жер қойнауын пайдаланушының коммерциялық табудан кейiн өндiру басталған кезге дейiн іс жүзінде жүргізген, бағалау, абаттандыру жөнiндегi шығыстарды қоса алғанда, пайдалы қазбаларды геологиялық зерделеуге, барлауға, оларды өндiруге дайындық жұмыстарына арналған шығыстары, жалпы әкiмшiлiк шығыстар, төленген қол қойылған бонустың және коммерциялық табу бонусының сомалары, осы Кодекстің 266-бабы 2-тармағының 2) – 6), 8) – 15) тармақшаларында көрсетілген активтерді қоспағанда, негiзгi құралдар мен материалдық емес активтердi сатып алу және (немесе) құру жөніндегі шығындар және осы Кодекске сәйкес шегерiмге жататын өзге де шығыстар амортизацияланатын активтердің жеке тобын түзеді. Бұл ретте осы тармақта көрсетілген шығыстарға:

      1) осы Кодекстің 266-бабы 2-тармағының 2) – 6), 8) – 15) тармақшаларында көрсетілген активтерді қоспағанда, негiзгi құралдар мен материалдық емес активтердi сатып алу және (немесе) құру жөніндегі шығындар жатады. Осындай шығындарға осы Кодекстің 268-бабының 2-тармағына сәйкес осы активтердің бастапқы құнына қосуға жататын шығындар, сондай-ақ осындай активтер бойынша осы Кодекстің 272-бабына сәйкес жүргізілген келесі шығыстар жатады;

      2) басқа да шығыстар жатады.

      Бұл ретте, осы Кодексте көзделген жағдайларда, осы тармақшада көрсетілген, амортизацияланатын активтердің жеке тобына жатқызылатын шығыстардың мөлшері осындай шығыстарды корпоративтік табыс салығының мақсаттарында шегерімге жатқызу үшін белгіленген нормалардан аспауға тиіс.

      2. Осы баптың 1-тармағында көрсетілген шығыстар пайдалы қазбаларды коммерциялық табудан кейiн өндiру басталған кезден бастап жылдық жиынтық кірістен амортизациялық аударымдар түрінде шегерiледi. Амортизациялық аударымдардың сомасы салықтық кезеңнің соңында осы тармақта көзделген амортизацияланатын активтер тобы бойынша жинақталған шығыстар сомасына жер қойнауын пайдаланушының қалауы бойынша айқындалатын, бiрақ:

      1) осы Кодекстің 722-1-бабының 4-тармағында көзделген мерзімге күрделі теңіз жобалары бойынша көмірсутектерді барлау мен өндіруге немесе өндіруге арналған келісімшарт бойынша – 37,5 пайыздан;

      2) жер қойнауын пайдалануға арналған өзге де келісімшарттар бойынша, оның ішінде осы тармақтың 1) тармақшасында көзделген мерзім аяқталғаннан кейін күрделі теңіз жобалары бойынша көмірсутектерді барлау мен өндіруге немесе өндіруге арналған келісімшарт бойынша – 25 пайыздан аспайтын амортизация нормасын қолдану арқылы есептеледі.

      Көрсетілген тәртіп сондай-ақ:

      егер жер қойнауын пайдаланушы барлауға арналған келісімшарт шеңберінде кен орнын табу мен бағалау негізінде жасалған өндіруге арналған келісімшарт бойынша қызметті жүзеге асырған жағдайда қолданылады. Барлауға арналған осындай келісімшарт бойынша соңғы салықтық кезеңнің соңында қалыптасқан амортизацияланатын активтер тобы бойынша жинақталған шығыстар сомасы көрсетілген өндіруге арналған келісімшарт шеңберінде амортизациялық аударымдар түрінде жылдық жиынтық кірістен шегеруге жатады;

      Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес 2018 жылғы 1 қаңтардан кейін, өзінен барлау учаскесінің бір бөлігін бөліп беру жүргізілетін барлау мен өндіруге арналған келісімшартқа өзгерістер енгізу арқылы осындай учаскенің бір бөлігі бөліп берілген және бөліп берілген жер қойнауы учаскесі бойынша өндіруге арналған жеке келісімшарт жасалған жағдайда қолданылады. Бұл ретте амортизацияланатын активтер тобы бойынша жинақталған шығыстардың өндіруге арналған келісімшарт бойынша шегерімге жатқызу мақсаттары үшін ауыстырылуға жататын сомасы жер қойнауын пайдаланушы барлауға арналған тиісті келісімшарт бойынша бөліп беру кезіне дейін жұмсаған тікелей шығыстардың жалпы сомасында барлау учаскесінің осындай бөліп берілетін бөлігіне тиесілі тікелей шығыстардың үлес салмағы бойынша айқындалады.

      Өндіруге немесе бірлескен барлауға және өндіруге арналған жеке келісімшарт шеңберінде жер қойнауын пайдалану қызметін аяқтау жағдайында, жер қойнауын пайдаланушы жер қойнауын пайдалану бойынша қызметті осы бапта белгіленген коммерциялық табудан кейін өндіруді бастаған соң аяқтаған жағдайда, жер қойнауын пайдалану құқығын жер қойнауын пайдаланудың лицензиялық режиміне қайта ресімдеуге байланысты жер қойнауын пайдалануға арналған келісімшарттың қолданылуы тоқтатылған жағдайды қоспағанда, амортизацияланатын активтер тобының жер қойнауын пайдалануға арналған келісімшарттың қолданысы тоқтатылған соңғы салықтық кезеңнің соңында қалыптасқан құндық балансы шегерімге жатады.

      Осы баптың, осы Кодекстің 260 және 722-1-баптарының мақсаттары үшін коммерциялық табудан кейінгі өндіру:

      1) барлауға арналған, сондай-ақ запастары бекітілмеген пайдалы қазбаларды бірлесіп барлауға және өндіруге арналған келісімшарттар бойынша – осы мақсаттар үшін уәкілеттік берілген мемлекеттік орган запастарды бекіткеннен кейін пайдалы қазбаларды өндірудің басталғанын;

      2) қосымша геологиялық зерделеуді және геологиялық-экономикалық қайта бағалауды талап ететін запастарды қоса алғанда, пайдалы қазбалардың запастары мемлекеттік баланста тіркелген және осы мақсаттар үшін уәкілеттік берілген мемлекеттік органның сарапшылық қорытындысымен расталған бірлескен барлауға және өндіруге арналған келісімшарттар бойынша – егер мұндай жұмыстар келісімшарттың жұмыс бағдарламасында көзделсе және жер қойнауын зерделеу және пайдалану жөніндегі уәкілетті органмен келісілген болса, осы келісімшарттар жасалғаннан кейін пайдалы қазбаларды өндірудің басталғанын білдіреді.

      3. Егер ұңғыма Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес оны сынау кезінде көмірсутектердің өнеркәсіптік ағынының алынбауына байланысты жойылған болса (бұдан әрі осы тармақтың мақсаттары үшін – өнімсіз ұңғыма), онда осындай ұңғыманы салуға және жоюға іс жүзінде жүргізілген шығыстар қосылған құн салығы есепке алына отырып, мынадай тәртіппен шегерімге жатқызылады:

      1) өнімсіз ұңғыманы салуға және (немесе) жоюға арналған шығыстар немесе осындай шығыстардың коммерциялық табудан кейін өндіру басталған кезге дейін шегілген бір бөлігі осы баптың 1-тармағында айқындалған тәртіппен шегерімге жатқызылады;

      2) коммерциялық табудан кейін өндіру басталған кезден соң шегілген, өнімсіз ұңғыманы салуға және (немесе) жоюға арналған шығыстар немесе осындай шығыстардың бір бөлігі осындай ұңғыма жойылған салықтық кезеңде шегерімге жатқызылады.

      Бұл ретте коммерциялық табудан кейін өндіру басталған кезге дейін шегілген, өнімсіз ұңғыманы салуға және (немесе) жоюға арналған шығыстар осы баптың 1-тармағына сәйкес түзілген амортизацияланатын активтердің жеке тобынан алып тасталмайды.

      4. Осы баптың 1-тармағында көрсетілген шығыстар (Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес инвестициялық қаржыландыру бойынша есепке жазылған, бірақ төленбеген сыйақыдан басқа):

      1) осы Кодекстің 241-бабына сәйкес жылдық жиынтық кірістен алып тасталуға жататын кірістерді қоспағанда, геологиялық зерделеуді және өндіруге дайындық жұмыстарын жүргізу кезеңінде алынған кірістердің;

      2) коммерциялық табудан кейін өндіру басталған кезге дейін өндірілген пайдалы қазбаларды өткізуден алынған кірістердің;

      3) жер қойнауын пайдалану құқығын немесе оның бір бөлігін өткізуден алынған кірістердің;

      4) амортизацияланатын активтердің осы баптың 1-тармағына сәйкес түзілген жеке тобында есепке алынған активтердің жарғылық капиталға салым ретінде берілу кезіндегі құнының сомасына азайтылады. Бұл ретте мұндай құн заңды тұлғаның құрылтай құжаттарында көрсетілген салымның құны негізінде айқындалады;

      5) амортизацияланатын активтердің осы баптың 1-тармағына сәйкес түзілген жеке тобында есепке алынатын, өтеусіз берілген активтердің аталған активтерді қабылдап алу-беру актісінде көрсетілген, бірақ аталған активтердің берілу күнгі бухгалтерлік есепке алу деректері бойынша баланстық құнынан кем емес құнының сомасына азайтылады.

      Бұл ретте күрделі жобалар (құрлықтағы газ жобаларын қоспағанда) бойынша көмірсутектерді барлау мен өндіруге немесе өндіруге арналған келісімшарттар бойынша осы тармақтың бірінші бөлігінің 4) және 5) тармақшаларында көзделген шығыстардың сомалары осы баптың 6-тармағында белгіленген, бұрын қолданылған шартты коэффициент ескеріле отырып айқындалады.

      5. Осы баптың 1-тармағында айқындалған тәртіп жер қойнауын пайдалану құқығын алуға байланысты салық төлеуші шеккен, материалдық емес активтерді сатып алуға және (немесе) құруға арналған шығыстарға да қолданылады.

      6. Осы Кодекстің 722-1-бабының 4-тармағында көзделген ерекшеліктер ескеріле отырып, күрделі жобалар (құрлықтағы газ жобаларын қоспағанда) бойынша көмірсутектерді барлау мен өндіруге немесе өндіруге арналған келісімшартқа қатысты осы баптың 1-тармағында көрсетілген шығыстардың мөлшері осындай шығыстарға мынадай шартты коэффициентті қолдану жолымен айқындалады:

      құрлықтағы күрделі жобалар бойынша көмірсутектерді барлау мен өндіруге немесе өндіруге арналған келісімшарт бойынша – 1,5;

      күрделі теңіз жобалары бойынша көмірсутектерді барлау мен өндіруге немесе өндіруге арналған келісімшарт бойынша – 2,0.

      Ескерту. 258-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

259-бап. Табиғи ресурстарды геологиялық зерделеуге және оларды өндiруге дайындық жұмыстарына арналған шығыстарды шегерудің және көмірсутектерді барлауға және (немесе) бірлескен барлауға және өндіруге арналған келісімшарт шеңберінде қызметті жүзеге асыратын жер қойнауын пайдаланушының басқа да шегерiмдерiнің ерекшеліктері

      1. Осы Кодекстің 258-бабы 1-тармағында көрсетілген, жер қойнауын пайдаланушы 2018 жылғы 1 қаңтардан бастап барлауға және (немесе) бірлескен барлауға және өндіруге (барлау кезеңінде) арналған келісімшарт шеңберінде шеккен шығыстар бойынша жер қойнауын пайдаланушы оларды осы жер қойнауын пайдаланушының өндіруге және (немесе) бірлескен барлауға және өндіруге (өндіру кезеңінде) арналған басқа келісімшарттары бойынша шегерімге жатқызу мақсаттарында амортизацияланатын активтердің жеке тобын түзуге құқылы.

      Көрсетілген шығыстар бойынша жер қойнауын пайдаланушы әрбір салықтық кезеңнің соңында осы тармақта көзделген амортизацияланатын активтер тобы бойынша жинақталған шығыстар сомасына жер қойнауын пайдаланушының қалауы бойынша айқындалатын, бiрақ 25 пайыздан аспайтын амортизация нормасын қолдану арқылы амортизациялық аударымдарды есептейді.

      Бұл ретте осы амортизациялық аударымдар оларды жер қойнауын пайдаланушы салықтық кезеңде осындай келісімшарттар бойынша алған тікелей кірістердің жалпы сомасында өндіруге және (немесе) бірлескен барлауға және өндіруге арналған әрбір нақты келісімшартқа тиесілі (өндіру кезеңінде алынған) тікелей кірістердің үлес салмағы бойынша бөлу арқылы осы жер қойнауын пайдаланушының өндіруге және (немесе) бірлескен барлауға және өндіруге (өндіру кезеңінде) арналған басқа келісімшарттары бойынша шегерімге жатады.

      2. Осы бапта белгіленген жеке топты түзу құқығы осы баптың 1-тармағында көрсетілген алғашқы шығындар шегілген салықтық кезеңде беріледі. Бұл ретте, егер осындай жеке топты түзу кезінде жер қойнауын пайдаланушыда өндіруге және (немесе) бірлескен барлауға және өндіруге (өндіру кезеңінде) арналған басқа келісімшарт болмаған жағдайда, онда мұндай жеке топты түзу құқығы өндіруге арналған келісімшарт жасалған және (немесе) бірлескен барлауға және өндіруге арналған келісімшарт бойынша өндіру кезеңі басталған салықтық кезеңде беріледі.

      Бұл ретте мұндай құқық барлауға арналған келісімшарттың немесе бірлескен барлауға және өндіруге (өндіру кезеңі басталғанға дейін) арналған келісімшарттың қолданылуы аяқталғанға дейін қайта қаралуға жатпайды.

      3. Амортизацияланатын активтердің осы бапқа сәйкес түзілген жеке тобы салықтық кезең үшін амортизациялық аударымдар есептелгенге дейін тиісті келісімшарт бойынша алынған, осы Кодекстің 258-бабының 4-тармағында көрсетілген кірістер сомасына азайтылады.

      Егер осындай кірістердің сомасы амортизацияланатын активтердің осы бапқа сәйкес түзілген жеке тобының мөлшерінен асып кеткен жағдайда, асып кету шамасы барлауға арналған тиісті келісімшарт бойынша немесе бірлескен барлауға және өндіруге (өндіру кезеңі басталғанға дейін) арналған тиісті келісімшарт бойынша амортизацияланатын активтердің осы Кодекстің 258-бабына сәйкес түзілген жеке тобын азайтады. Амортизацияланатын активтердің осы Кодекстің 258-бабына сәйкес түзілген жеке тобы болмаған жағдайда, осындай асып кету шамасы жылдық жиындық кіріске қосылады.

      4. Жер қойнауын пайдаланушы барлауға және (немесе) бірлескен барлауға және өндіруге (барлау кезеңінде) арналған тиісті келісімшарт шеңберінде, амортизацияланатын активтердің осы бапқа сәйкес түзілген жеке тобының және амортизацияланатын активтердің осы Кодекстің 258-бабына сәйкес түзілген жеке тобының бөлек салықтық есепке алынуын жүргізуге міндетті.

      5. Бірлескен барлауға және өндіруге арналған келісімшарт бойынша өндіру кезеңі басталған немесе барлауға арналған келісімшарт шеңберінде кен орнын табу және бағалау негізінде өндіруге арналған келісімшарт жасалған салықтық кезеңнен бастап амортизацияланатын активтердің осы бапқа сәйкес түзілген жеке тобының бұрын шегерімге жатқызылмаған құны өндіруге немесе бірлескен барлауға және өндіруге арналған осындай келісімшарт шеңберінде, осы Кодекстің 258-бабында айқындалған тәртіппен шегерімге жатады.

      6. Барлауға және (немесе) бірлескен барлауға және өндіруге (барлау кезеңінде) арналған келісімшарттың қолданысы тоқтатылған жағдайда, осы баптың 5-тармағында белгіленген жағдайды қоспағанда, амортизацияланатын активтердің осы бапқа сәйкес түзілген жеке тобының шегерімге жатқызылмаған құны осындай тоқтатылу кезінде шегерімге жатпайды.

260-бап. Коммерциялық табудан кейін өндіру басталған соң уранды жерасты ұңғымалық сілтілеу әдісімен өндіруге дайындық жұмыстарына арналған шығыстар бойынша шегерімдер

      1. Коммерциялық табудан кейін өндіру басталған кезден кейінгі кезеңде пайдалану блоктарын (полигондарын) уранды жерасты ұңғымалық сілтілеу әдісімен өндіруге дайындау кезінде жер қойнауын пайдаланушы іс жүзінде шеккен, амортизацияланатын активтерді сатып алуға және (немесе) құруға арналған шығындар (шығыстар) жер қойнауын пайдалануға арналған тиісті келісімшарт шеңберінде амортизацияланатын активтердің жеке тобын түзеді.

      Осы тармақта көрсетілген амортизацияланатын активтерге:

      1) блоктарда (полигондарда) салынған сору, айдау және технологиялық байқау ұңғымалары, пайдалану-барлау ұңғымалары, оның ішінде олар бойынша геофизикалық зерттеулер жөніндегі шығындар;

      2) пайдалану блоктарынан (полигондарынан) бастап өнімдік ерітінділерді қайта өңдеу учаскесінің өнеркәсіптік алаңындағы құм тоғанға дейін салынған технологиялық құбыржолдар, оның ішінде блоктардағы (полигондардағы) айдау және сору коллекторлары;

      3) блоктар (полигон учаскелері) арасына салынған технологиялық құбыржолдар;

      4) блоктарда (полигондарда) салынған технологиялық құбыржолдар;

      5) блоктарда (полигондарда) салынған қышқылданудың технологиялық тораптары;

      6) блоктарда (полигондарда) салынған өнімдік ерітінділерді тарату тораптары;

      7) блоктарда (полигондарда) салынған техникалық ерітінділерді қабылдау тораптары;

      8) блоктарда (полигондарда) салынған қышқылды қабылдау тораптары және сұйық реагенттер қоймасы, сондай-ақ қышқылқұбыржолдары;

      9) блоктарда (полигондарда) орнатылған, жабдық пен бақылау-өлшеу аппаратурасы бар технологиялық сорғы станциялары;

      10) тау-кен дайындық жұмыстары кезеңінде блоктарда (полигондарда) орнатылған, жабдық пен бақылау-өлшеу аппаратурасы бар ерітінділерді айдауға арналған сорғылар;

      11) тау-кен дайындық жұмыстары кезеңінде салынған ұңғымаларда орнатылған, басқару шкафтары бар батырып соратын сорғылар;

      12) блоктарда (полигондарда) орнатылған немесе салынған энергетикалық жабдықтау объектілері: трансформаторлық кіші станциялар, компрессорлық станциялар, әуе электр желілері, кәбілдік желілер;

      13) блоктарда (полигондарда) орнатылатын процестерді бақылау және автоматтандыру аппаратурасы;

      14) блоктардағы (полигондардағы) ауа құбыржолдары;

      15) блоктарға (полигондарға) апаратын және блоктар ішіндегі технологиялық кірме автожолдар;

      16) блоктардағы (полигондардағы) құм тоғандар немесе өнімдік ерітінділер және сілтілендіру ерітінділері құйылатын ыдыстар;

      17) блоктардағы (полигондардағы) құмның ұшырылып әкетілуіне қарсы қорғаныш;

      18) қышқылдандыруға арналған күкірт қышқылы жатады.

      Осы тармақта көрсетілген амортизацияланатын активтер құнына активтерді сатып алуға және (немесе) құруға арналған шығындар (шығыстар), сондай-ақ халықаралық қаржылық есептілік стандарттарына және Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес осындай активтердің құнына қосуға жататын басқа да шығындар (шығыстар) қосылады.

      Бұл ретте осы Кодексте көзделген жағдайларда, осы тармақта көрсетілген, амортизацияланатын активтердің жеке тобына жатқызылатын шығыстардың мөлшері осындай шығыстарды корпоративтік табыс салығының мақсаттарында шегерімге жатқызу үшін белгіленген нормалардан аспауға тиіс.

      2. Осы баптың 1-тармағында көрсетілген шығындар (шығыстар) пайдалы қазбаларды коммерциялық табудан кейiн өндiру басталған кезден бастап амортизациялық аударымдар түрінде жылдық жиынтық кірістен шегерiледi.

      Бұл ретте осы бапқа сәйкес есептелген амортизациялық аударымдар сомасы салық төлеушiнiң бухгалтерлiк есепке алуының деректері бойынша есептелген активтердің осындай тобының амортизациялық аударымдар сомасы шегінде шегерімге жатқызылады.

      Амортизациялық аударымдар сомасы амортизацияланатын активтердің осы баптың 1-тармағына сәйкес түзілген тобын блоктар немесе тұтас кен орны (полигон) бойынша есепке алу әдісіне сәйкес мына формула бойынша айқындалады:

      С1 + С2 + С3

      S = -------------------- х V4, мұнда:

      V1 + V2 + V3

      S – амортизациялық аударымдар сомасы;

      С1 – амортизацияланатын активтердің жеке тобының салықтық кезеңнің басындағы құны;

      C2 – осы баптың 1-тармағында көрсетілген, өндіруге дайындық жұмыстарына арналған, ағымдағы салықтық кезеңде жүргізілген шығындар (шығыстар);

      С3 – жер қойнауын пайдалану құқығын иемденуге байланысты үшінші тұлғалардан сатып алынған немесе жарғылық капиталға салым ретiнде алынған, осы баптың 3-тармағында көрсетілген амортизацияланатын активтердің жеке тобының құны;

      V1 – уран запастарының салықтық кезеңнің басындағы өндіруге дайын физикалық көлемі;

      V2 – салықтық кезеңде өзі бойынша өндіруге дайындық жұмыстарының бүкіл көлемі аяқталған уран запастарының өндіруге дайын физикалық көлемі;

      V3 – жер қойнауын пайдалану құқығын иемденуге байланысты үшінші тұлғалардан сатып алынған немесе жарғылық капиталға салым ретiнде алынған уран запастарының өндіруге дайын физикалық көлемі;

      V4 – салықтық кезеңде өндірілген уранның физикалық көлемі.

      2009 жылғы салықтық кезең үшін амортизацияланатын активтердің жеке тобының салықтық кезеңнің басындағы құны деп уран өндіруге дайындық бойынша жинақталған шығындардың (шығыстардың) 2009 жылғы 1 қаңтардағы жағдай бойынша осы баптың 1-тармағына сәйкес айқындалатын сомасы танылады.

      2009 жылдан кейінгі келесі салықтық кезеңдерде амортизацияланатын активтердің жеке тобының салықтық кезеңнің басындағы құны көрсетілген активтер тобының алдыңғы салықтық кезеңнің соңындағы құны болып табылады, ол мынадай тәртіппен айқындалады:

      амортизацияланатын активтердің жеке тобының салықтық кезеңнің басындағы құны

      қосу

      өндіруге дайындық жұмыстарына арналған, осы баптың 1-тармағында көрсетілген, ағымдағы салықтық кезеңде жүргізілген шығындар (шығыстар),

      қосу

      осы баптың 3-тармағында көрсетілген, амортизацияланатын активтер тобын үшінші тұлғалардан сатып алу жөніндегі шығындар,

      қосу

      осы баптың 3-тармағында көрсетілген, жарғылық капиталға салым ретінде алынған амортизацияланатын активтер тобының құны,

      алу

      салықтық кезеңдегі амортизациялық аударымдар сомасы.

      2009 жылғы салықтық кезең үшін уран запастарының салықтық кезеңнің басындағы өндіруге дайын физикалық көлемі деп 2009 жылғы 1 қаңтардағы жағдай бойынша уран запастарының өндіруге дайын физикалық көлемі танылады.

      2009 жылдан кейінгі келесі салықтық кезеңдерде уран запастарының салықтық кезеңнің басындағы өндіруге дайын көлемі запастардың алдыңғы салықтық кезеңнің соңындағы өндіруге дайын физикалық көлемі болып табылады, ол мынадай тәртіппен айқындалады:

      уран запастарының салықтық кезеңнің басындағы өндіруге дайын физикалық көлемі

      қосу

      салықтық кезеңде өздері бойынша өндіруге дайындық жұмыстарының бүкіл көлемі аяқталған уран запастарының физикалық көлемі,

      қосу

      жер қойнауын пайдалану құқығын иемденуге байланысты үшінші тұлғалардан сатып алынған немесе жарғылық капиталға салым ретiнде алынған уран запастарының өндіруге дайын физикалық көлемі,

      алу

      салықтық кезең ішінде өндірілген уранның көлемі.

      Егер пайдалану блогы жұмысының бүкіл кезеңінде өндірілген уранның іс жүзіндегі көлемінің саны осы пайдалану блогының уран запастарының өндіруге дайын іс жүзіндегі көлемінің санынан аз болған жағдайда, осы пайдалану блогы активтерінің амортизацияланатын тобы құнының қалған бөлігі ол салық төлеушінің бухгалтерлік есепке алуында өндірудің және бастапқы қайта өңдеудің (байытудың) өндірістік өзіндік құны есебінен шығарылатын салықтық кезеңде шегерімге жатқызылады.

      Өндіруге немесе бірлескен барлауға және өндіруге арналған жеке келісімшарт шеңберінде жер қойнауын пайдалану жөніндегі қызмет аяқталған жағдайда, жер қойнауын пайдаланушы коммерциялық табудан кейін өндіруді бастаған соң жер қойнауын пайдалану қызметін аяқтаған жағдайда, амортизацияланатын активтердің жеке тобының салықтық кезеңнің соңындағы құны осындай қызмет аяқталған салықтық кезеңде шегерімге жатады.

      3. Осы бапта белгiленген тәртiп жер қойнауын пайдалану құқығын иемденуге байланысты үшінші тұлғалардан сатып алынған және (немесе) жарғылық капиталға салым ретiнде алынған, осы баптың 1-тармағында көрсетілген амортизацияланатын активтердің жеке тобына да қолданылады.

      Үшінші тұлғалардан сатып алуға байланысты осы баптың 1-тармағында көрсетілген амортизацияланатын активтердің жеке тобы келіп түскен кезде, оның халықаралық қаржылық есептілік стандарттарына және Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес айқындалатын сатып алу құны осындай активтер тобының құны болып табылады. Осы баптың 1-тармағында көрсетілген амортизацияланатын активтердің жеке тобы жарғылық капиталға салым ретінде алынған кезде, заңды тұлғаның құрылтай құжаттарында көрсетілген салымның құны осындай активтер тобының құны болып табылады.

      Ескерту. 260-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

261-бап. Жер қойнауын пайдаланушының қазақстандық кадрларды оқытуға және өңірлердің әлеуметтік саласын дамытуға арналған шығыстары бойынша шегерім

      1. Жер қойнауын пайдаланушының өзінің жұмыскерлері болып табылмайтын қазақстандық кадрларды оқытуға, сондай-ақ өңірлердің әлеуметтік саласын дамытуға іс жүзінде шеккен шығыстары шығыстары жер қойнауын пайдалануға арналған келісімшартта белгіленген сомалар шегінде шегерімге жатқызылады.

      Жер қойнауын пайдаланушының жұмыскерді жер қойнауын пайдаланушының өндіріс қызметімен байланысты мамандық бойынша оқытуға, біліктілігін арттыруға немесе қайта даярлауға бағытталған шығыстары осы Кодекстің 257-бабына сәйкес шегерімге жатқызылады.

      2. Осы баптың 1-тармағында көрсетілген, жер қойнауын пайдаланушы коммерциялық табудан кейін өндіру басталғанға дейін іс жүзінде шеккен шығыстар жер қойнауын пайдалануға арналған келісімшартта белгіленген сомалар шегінде, осы Кодекстің 258-бабында айқындалған тәртіппен шегерімге жатқызылады.

      3. Осы баптың мақсаттары үшін жер қойнауын пайдаланушының:

      1) қазақстандық кадрларды оқытуға іс жүзінде шеккен шығыстары деп:

      Қазақстан Республикасының азаматтарын оқытуға, біліктілігін арттыруға және қайта даярлауға бағытталған ақша;

      Қазақстан Республикасының азаматтарын оқытуға, біліктілігін арттыруға және қайта даярлауға арнап мемлекеттік бюджетке аударылған ақша;

      Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес жер қойнауын пайдаланушының міндеттерін тиісті облыстың, республикалық маңызы бар қаланың, астананың аумағында жер қойнауын пайдалану саласымен тікелей байланысты мамандықтар бойынша кадрлар даярлауды жүзеге асыратын білім беру ұйымдарының материалдық-техникалық базасын жақсарту үшін қажетті тауарларды, жұмыстар мен көрсетілетін қызметтерді облыстардың, республикалық маңызы бар қалалардың, астананың жергілікті атқарушы органдары ұсынған және құзыретті органмен келісілген тізбе бойынша сатып алу түрінде Қазақстан Республикасының азаматтарын даярлау мен қайта даярлауды қаржыландыру бөлігінде орындау мақсаттарында салық төлеуші шеккен іс жүзіндегі шығыстар танылады;

      2) өңірдің әлеуметтік саласын дамытуға шеккен іс жүзіндегі шығыстары деп – өңірдің әлеуметтік инфрақұрылым объектілерін дамытуға және қолдауға арналған шығыстар, сондай-ақ осы мақсатқа арнап мемлекеттік бюджетке аударылған ақша танылады.

262-бап. Теріс бағамдық айырма сомасының оң бағамдық айырма сомасынан асып кетуін шегеру

      Егер теріс бағамдық айырманың сомасы оң бағамдық айырма сомасынан асып кеткен жағдайда, асып кету шамасы шегерімге жатады.

263-бап. Салықтардың және бюджетке төленетін төлемдердің шегерімі

      1. Егер осы бапта өзгеше белгіленбесе, есепті салықтық кезеңде Қазақстан Республикасының немесе өзге мемлекеттің бюджетіне төленген салықтар және бюджетке төленетiн төлемдер:

      1) есепті салықтық кезеңде – есепті салықтық кезең және (немесе) есепті салықтық кезеңнің алдындағы салықтық кезеңдер үшін есепке жазылған және (немесе) есептелген шекте;

      2) есепті салықтық кезеңнің алдындағы салықтық кезеңдерде – есепті салықтық кезең үшін есепке жазылған және (немесе) есептелген шекте шегерімге жатады.

      Бұл ретте салықтардың және бюджетке төленетiн төлемдердің төленген сомасы осы Кодекстiң 102 және 103-баптарында айқындалған тәртiппен есепке жатқызу жүргiзілгені ескеріле отырып айқындалады.

      Салықтарды және бюджетке төленетiн төлемдерді есептеу және есепке жазу Қазақстан Республикасының немесе өзге мемлекеттің (өзге мемлекеттің бюджетіне төленген салықтар және төлемдер үшін) салық заңнамасына сәйкес жүргізіледі.

      2. Қарыз шартын жасасу кезінде жарғылық капиталына шет мемлекет қатысқан бейрезидент-банктен алынған қарыз бойынша осындай қарыз шартына сәйкес төлем көзінен алынатын корпоративтік табыс салығы қарыз алушының меншікті қаражаты есебінен бейрезидент-банкке төленуге жататын сыйақы сомасынан төленсе, егер мұндай қарыздың сомасы республикалық бюджет туралы Қазақстан Республикасының заңында белгіленген, тиісті салықтық кезеңнің 1 қаңтарында қолданыста болатын айлық есептік көрсеткіштің 10 000 000 еселенген мөлшерінен асқан жағдайда, төлем көзінен алынатын көрсетілген салық шегерімге жатқызылады.

      3. Мыналар:

      1) жылдық жиынтық кіріс айқындалғанға дейін алып тасталатын салықтар;

      2) корпоративтік табыс салығы және Қазақстан Республикасының аумағында және басқа мемлекеттерде төленген, заңды тұлғалардың кірістеріне (пайдасына) салынатын, корпоративтік табыс салығына ұқсас салықтар;

      3) жеңiлдiктi салық салынатын мемлекеттерде төленген салықтар;

      4) үстеме пайда салығы;

      5) жер қойнауын пайдалануға балама салықтар шегерімге жатпайды.

264-бап. Шегерімге жатпайтын шығындар

      Мыналар:

      1) кіріс алуға бағытталған қызметке байланысты емес шығындар;

      1-1) алып тасталды – ҚР 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңымен;

      1-2) цифрлық майнингтік пул көрсететін қызметтер бойынша цифрлық майнинг жөніндегі қызметті жүзеге асыратын тұлғаның шығыстары;

      2) сот тауарлардың, жұмыстардың, көрсетілетін қызметтердің осындай салық төлеушіден іс жүзінде алынғанын анықтаған операцияларды қоспағанда, соттың заңды күшіне енген шешімімен анықталған, басшысы және (немесе) құрылтайшысы (қатысушысы) осындай заңды тұлғаны тіркеуге (қайта тіркеуге) және (немесе) оның қаржы-шаруашылық қызметін жүзеге асыруға қатысты болмайтын салық төлеушімен іс жүзінде жұмыстарды орындамай, қызметтер көрсетпей, тауарларды тиеп-жөнелтпей жасалған операциялар бойынша шығыстар;

      3) осы Кодекстің 91-бабында айқындалған тәртіппен әрекет етпейтін деп танылған салық төлеушіні әрекет етпейтін деп тану туралы бұйрық шығарылған күннен бастап онымен жасалған операциялар бойынша шығыстар;

      4) жеке кәсіпкерлік субъектісі іс жүзінде жұмыстарды орындамай, қызметтер көрсетпей, тауарларды тиеп-жөнелтпей жасаған, жазып берілуі заңды күшіне енген сот актісімен немесе қылмыстық тергеп-тексеру органының сотқа дейінгі тергеп-тексеруді ақталмайтын негіздер бойынша тоқтату туралы қаулысымен танылған шот-фактурада және (немесе) өзге де құжатта көрсетілген сома бойынша шығыстар;

      5) соттың заңды күшіне енген шешімі негізінде жарамсыз деп танылған мәміле бойынша шығыстар;

      6) мемлекеттік сатып алу туралы шарттар бойынша бюджетке енгізілуге жататын (енгізілген) тұрақсыздық айыптарын (айыппұлдарды, өсімпұлды) қоспағанда, бюджетке енгізілуге жататын (енгізілген) тұрақсыздық айыптары (айыппұлдар, өсімпұл);

      7) осы Кодексте өздері үшін шегерімге жатқызу нормалары белгіленген шығыстардың көрсетілген нормалар қолданыла отырып есептелген шегерімнің шекті сомасынан асып кету сомасы;

      8) Қазақстан Республикасының немесе өзге мемлекеттің (өзге мемлекеттің бюджетіне төленген салықтар және төлемдер үшін) заңнамасында белгіленген мөлшерлерден артық есептелген (есепке жазылған) және төленген салықтар мен бюджетке төленетін төлемдер сомасы;

      9) осы Кодекстің 239-бабында көзделген әлеуметтік сала объектілерінің құнына енгізілетін сатып алу, өндіру, салу, монтаждау, орнату жөніндегі шығындар және басқа да шығындар, сондай-ақ оларды пайдалану жөніндегі шығыстар;

      10) егер осы Кодексте өзгеше көзделмесе, салық төлеуші өтеусіз негізде берген мүліктің құны шегерімге жатпайды. Өтеусіз орындалған жұмыстардың, көрсетілген қызметтердің құны осындай жұмыстарды орындауға, қызметтерді көрсетуге байланысты шегілген шығыстар мөлшерінде айқындалады;

      11) осы Кодекстің 411-бабын қолданатын салық төлеушіде туындаған, есепке жатқызуға жататын қосылған құн салығы сомасының салықтық кезеңде есепке жазылған қосылған құн салығы сомасынан асып кетуі;

      12) осы Кодекстің 250, 252 және 253-баптарында көзделген шегерімдерді қоспағанда, резервтік қорларға аударымдар;

      13) кәсіпорынды мүліктік кешен ретінде сатып алу-сату шарты бойынша берілетін запастардың баланстық құны;

      14) өнімді бөлу туралы келісімшарт бойынша қызметті жүзеге асыратын жер қойнауын пайдаланушының төленген қосымша төлемінің сомасы;

      15) салық төлеушінің осы Кодекстің 228-бабына сәйкес амортизацияға жатпайтын активтердің бастапқы құнына қосылатын шығындары;

      16) жер қойнауын пайдаланушы салықтық міндеттемені орындау есебіне заттай нысанда берген пайдалы қазбаларды өткізуге байланысты шығыстар;

      17) мемлекет атынан алушыда – жер қойнауын пайдаланушы салықтық міндеттемені орындау есебіне заттай нысанда беретін пайдалы қазбалар көлемінің құны;

      18) лизинг шартынан басқа, мүліктік жалдау (жалға алу) шарты бойынша уақытша иеленуге және пайдалануға берілетін активтердің баланстық құны;

      19) жер қойнауын пайдаланушы салықтық міндеттемені орындау есебіне заттай нысанда беретін пайдалы қазбалар көлемінің құны;

      ЗҚАИ-ның ескертпесі!
      20) тармақша 01.01.2027 дейін қолданыста болады - ҚР 25.12.2017 № 121-VI Заңымен.

      20) бас банктің күмәнді және үмітсіз активтерін сатып алатын банктің еншілес ұйымының:

      осы ұйым Қазақстан Республикасының банктер және банк қызметі туралы заңнамасына сәйкес алған және бас банкке аударылған ақша түріндегі;

      Қазақстан Республикасының банктер және банк қызметі туралы заңнамасында көзделген қызмет түрлерін жүзеге асыруға байланысты емес шығыстары;

      21) коммерциялық емес ұйымдардың осы Кодекстің 289-бабының 2-тармағында көрсетілген кірістер есебінен жүргізілген шығыстары;

      22) республикалық бюджет туралы заңда белгіленген және төлем жасау күні қолданыста болатын айлық есептік көрсеткіштің 1000 еселенген мөлшерінен асатын сомада төлем кезеңділігіне қарамастан, қосылған құн салығы ескеріле отырып, қолма-қол ақшамен есеп айырысу арқылы төлеу жүргізілген азаматтық-құқықтық мәміле бойынша қосылған құн салығын төлеуші ретінде тіркеу есебінде тұрған дара кәсіпкердің немесе қосылған құн салығын төлеуші ретінде тіркеу есебінде тұрған басқа дара кәсіпкердің пайдасына заңды тұлғаның немесе заңды тұлғаның шығыстары;

      23) бейрезидент – жеңілдікті салық салынатын мемлекетте тіркелген өзара байланысты тараптан басқарушылық, консультациялық, консалтингтік, аудиторлық, дизайнерлік, заңдық, бухгалтерлік, адвокаттық, жарнамалық, маркетингтік, франчайзингтік, қаржылық (сыйақы бойынша шығыстарды қоспағанда), инжинирингтік, агенттік көрсетілетін қызметтерді, роялтиді, зияткерлік меншік обьектілерін пайдалануға құқықтарды сатып алу жөніндегі шығындар шегерімге жатпайды.

      Осы тармақшаның бірінші бөлігінің мақсатында:

      осы Кодекстің 1-бабының 2-тармағында аталған тұлғалар;

      басқа заңды тұлғамен бірлесіп, компаниялардың бір тобына кіретін заңды тұлға;

      жеке және (немесе) заңды тұлғалардың арасындағы қатынастар осы бөлікте көрсетілген шарттарға қарамастан, өзара байланыстылық белгілеріне ие болған кезде, мұндай тұлғалар өзара байланысты тараптар деп танылады. Бұл ретте салық төлеуші өзара байланыстылықты танымаған жағдайда, мұндай тануды сот салық органының талап қоюы негізінде белгілейді.

      Осы тармақшаның екінші бөлігінің мақсатында компаниялар тобы деп бас компанияны және акцияларын, қатысу үлестері мен өзге де үлестік құралдарын осындай бас компания тікелей немесе жанама иеленетін компанияларды қамтитын коммерциялық және коммерциялық емес ұйымдардың құрылымы түсініледі.

      Ескерту. 264-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 11.07.2022 № 135-VII (01.01.2023 бастап қолданысқа енгізіледі); 06.02.2023 № 196-VII (01.04.2023 бастап қолданысқа енгізіледі); 12.12.2023 № 45-VIII (қолданысқа енгізілу тәртібін 2-б. қараңыз) Заңдарымен.

3-параграф. Тіркелген активтер бойынша шегерімдер

265-бап. Тіркелген активтер бойынша шегерімдер

      Шегерімге:

      1) осы Кодекстің 271-бабына сәйкес есептелген амортизациялық аударымдар;

      2) осы Кодекстің 273-бабының 2 және 4-тармақтарына сәйкес кіші топтың (топтың) салықтық кезеңнің соңындағы құндық балансы;

      3) осы Кодекстің 272-бабына сәйкес келесі шығыстар жатады.

266-бап. Тіркелген активтер

      1. Егер осы бапта өзгеше көзделмесе, мыналар тіркелген активтерге жатады:

      1) осы тармақтың 2) тармақшасында көрсетілген активтерді қоспағанда, келіп түскен кезде салық төлеушiнiң бухгалтерлiк есепке алуында халықаралық қаржылық есептiлiк стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептiлiк туралы заңнамасының талаптарына сәйкес есепке алынған және есепті және (немесе) алдағы кезеңдерде кіріс алуға бағытталған қызметте пайдалануға арналған негiзгi құралдар, жылжымайтын мүлiкке инвестициялар, материалдық емес және биологиялық активтер;

      2) концессия шарты шеңберiнде концедент концессионердің (құқық мирасқорының немесе концессия шартын iске асыру үшiн тек қана концессионер арнайы құрған заңды тұлғаның) иеленуіне және пайдалануына берген, қызмет мерзiмi бiр жылдан асатын активтер;

      3) кіріс алуға бағытталған қызметте бір жылдан астам уақыт бойы пайдалануға арналған, сенімгерлік басқарушы сенімгерлік басқаруға алған, қызмет мерзімі бір жылдан асатын активтер;

      4) лизинг шартынан басқа, мүліктік жалдау (жалға алу) шарты бойынша алынған және бухгалтерлік есепке алуда ұзақ мерзімді актив ретінде танылған мүлікке қатысты шегілген келесі шығыстар;

      5) жалға берушіде – лизинг шарты бойынша берілген мүліктен басқа, мүліктік жалдау (жалға алу) шарты бойынша берілген, осындай шарт бойынша берілгеннен кейін бухгалтерлік есепке алуда негізгі құралдар, жылжымайтын мүлікке инвестициялар, материалдық емес және биологиялық активтер ретінде есепке алынбайтын мүлік.

      2. Мыналар тіркелген активтерге жатпайды:

      1) жер қойнауын пайдаланушы коммерциялық табудан кейін өндіру басталған кезге дейін пайдалануға енгізетін және осы Кодекстің 258-бабына сәйкес салық салу мақсаттарында есепке алынатын негізгі құралдар және материалдық емес активтер;

      2) мыналарды:

      осы баптың 1-тармағының 2) және 4) тармақшаларында көрсетілген активтерді;

      осындай активтерді халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес әділ құны бойынша есепке алуға байланысты өздері бойынша амортизациялық аударымдарды есептеу жүргізілмейтін биологиялық активтерді, жылжымайтын мүлікке инвестицияларды қоспағанда, өздері бойынша халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес амортизациялық аударымдарды есептеу жүргізілмейтін активтер;

      3) жер;

      4) музей құндылықтары;

      5) сәулет және өнер ескерткіштері;

      6) ортақ пайдаланымдағы құрылысжайлар: концессия шарты шеңберінде концессионер құрған және (немесе) алған, концессия объектілері болып табылатын автомобиль жолдарын қоспағанда, автомобиль жолдары, тротуарлар, бульварлар, гүлзарлар;

      7) аяқталмаған күрделі құрылыс;

      8) фильм қорына жататын объектілер;

      9) Қазақстан Республикасы шама бірліктерінің мемлекеттік эталондары;

      10) Қазақстан Республикасының 2000 жылғы 1 қаңтарға дейін қолданыста болған салық заңнамасына сәйкес бұрын құны толығымен шегерімге жатқызылған негізгі құралдар;

      11) халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес салық төлеушінің бухгалтерлік балансында пайдалы қызмет мерзімі айқындалмаған деп танылған және солай деп ескерілетін, пайдалы қызмет мерзімі айқындалмаған материалдық емес активтер;

      12) Қазақстан Республикасының инвестициялар туралы заңнамасына сәйкес жылдық жиынтық кірістен қосымша шегерімдер құқығы беріле отырып, 2009 жылғы 1 қаңтарға дейін жасалған келісімшарттар бойынша инвестициялық жоба шеңберінде пайдалануға енгізілген активтер;

      13) 2009 жылғы 1 қаңтарға дейін шегерімге жатқызылған құн бөлігінде Қазақстан Республикасының инвестициялар туралы заңнамасына сәйкес корпоративтік табыс салығын төлеуден босату ұсыныла отырып, 2009 жылғы 1 қаңтарға дейін жасалған келісімшарттар бойынша инвестициялық жоба шеңберінде пайдалануға енгізілген активтер;

      14) осы Кодекстің 268-бабының 14-тармағында көзделген жағдайлардан басқа, осындай объектілер пайдалануға енгізілген салықтық кезеңнен кейінгі үш салықтық кезең ішіндегі преференциялар объектілері;

      15) осы Кодекстің 239-бабында көзделген әлеуметтік сала объектілері болып табылатын, қызмет мерзімі бір жылдан асатын активтер;

      16) осы Кодекстің 260-бабында көрсетілген активтер;

      17) жалға алушыда – лизинг шарты бойынша алынған активтерден басқа, мүліктік жалдау (жалға алу) шарты бойынша уақытша иеленуге және пайдалануға алынған, осындай шарт бойынша алынғаннан кейін бухгалтерлік есепке алуда негізгі құралдар, жылжымайтын мүлікке инвестициялар, материалдық емес және биологиялық активтер ретінде есепке алынатын активтер;

      18) осы Кодекстің 288-бабы 1-тармағы бірінші бөлігінің 7) тармақшасына сәйкес салық салынатын кірісті азайту жүргізілген активтер.

      Ескерту. 266-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2018 бастап қолданысқа енгізіледі); 24.06.2021 № 53-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңдарымен.

267-бап. Құндық балансты айқындау

      1. Тіркелген активтерді есепке алу техникалық реттеу саласындағы мемлекеттік реттеуді жүзеге асыратын уәкілетті мемлекеттік орган белгілеген сыныптамаға сәйкес қалыптастырылатын топтар бойынша мынадай тәртіппен жүзеге асырылады:

Р/с

Топтың

Тіркелген активтердің атауы

1

2

3

1.

І

Мұнай, газ ұңғымаларын және беру құрылғыларын қоспағанда, ғимараттар, құрылысжайлар

2.

ІІ

Мұнай-газ өндіру машиналары мен жабдықтарын, сондай-ақ ақпаратты өңдеуге арналған компьютерлер мен жабдықтарды қоспағанда, машиналар мен жабдық

3.

ІІІ

Ақпаратты өңдеуге арналған компьютерлер, бағдарламалық қамтылым және жабдық

4.

ІV

Басқа топтарға енгізілмеген тіркелген активтер, оның ішінде мұнай, газ ұңғымалары, беру құрылғылары, мұнай-газ өндіру машиналары мен жабдығы

      І топтың әрбір объектісі кіші топқа теңестіріледі.

      2. Әрбір кіші топ (І топтың), топ бойынша салықтық кезеңнің басында және аяғында кіші топтың (І топтың), топтың құндық балансы деп аталатын қорытынды сомалар айқындалады.

      І топтың құндық балансы негізгі құралдардың әрбір объектісі бойынша кіші топтардың құндық баланстарынан және осы Кодекстің 272-бабы 2-тармағының 2) тармақшасына сәйкес қалыптастырылған кіші топтың құндық балансынан тұрады.

      3. Кіші топтардың салықтық кезеңнің басындағы осы Кодекстің 272-бабына сәйкес салықтық кезеңде жүргізілген түзетулер ескерілетін құндық балансы I топтың тіркелген активтерінің қалдық құны болып табылады.

      4. Тіркелген активтер:

      1) І топ бойынша – әрқайсысы топтың құндық балансының жеке кіші тобын түзетін тіркелген активтер объектілері бөлінісінде;

      2) ІІ, ІІІ және ІV топтар бойынша – топтардың құндық баланстары бөлінісінде есепке алынады.

      5. Келіп түскен тіркелген активтер кіші топтардың (І топ бойынша), топтардың (қалған топтар бойынша) тиісті баланстарын осы бапта айқындалған тәртіппен, осы Кодекстің 268-бабына сәйкес айқындалатын құнға ұлғайтады.

      6. Шығып қалған тіркелген активтер кіші топтардың (І топ бойынша), топтардың (қалған топтар бойынша) тиісті баланстарын осы бапта айқындалған тәртіппен, осы Кодекстің 270-бабына сәйкес айқындалатын құнға азайтады.

      7. Кіші топтың (І топтың), топтың салықтық кезеңнің басындағы құндық балансы былайша айқындалады:

      кіші топтың (І топтың), топтың алдыңғы салықтық кезеңнің аяғындағы құндық балансы

      алу

      алдыңғы салықтық кезеңде есептелген амортизациялық аударымдардың сомасы,

      алу

      осы Кодекстің 273-бабына сәйкес жүргізілетін түзетулер.

      Кіші топтың (І топтың), топтың салықтық кезеңнің басындағы құндық балансының мәні теріс болмауға тиіс.

      8. Кіші топтың (І топтың), топтың салықтық кезеңнің аяғындағы құндық балансы былайша айқындалады:

      кіші топтың (І топтың), топтың салықтық кезеңнің басындағы құндық балансы

      қосу

      салықтық кезеңде келіп түскен тіркелген активтер

      алу

      салықтық кезеңде шығып қалған тіркелген активтер

      қосу

      осы Кодекстің 272-бабының 2-тармағына сәйкес жүргізілген түзетулер.

      9. Сенімгерлік басқарушы осы Кодекстің 266-бабы 1-тармағының 3) тармақшасында көрсетілген тіркелген активтер бойынша топтардың (кіші топтардың) жеке құндық баланстарын қалыптастыруға және осындай активтер бойынша осы Кодекстің 194 және 195-баптарының негізінде бөлек салықтық есепке алуды жүргізуге міндетті.

      10. Салық төлеуші Қазақстан Республикасының кәсіпкерлік саласындағы заңнамасына сәйкес корпоративтік табыс салығын төлеуден босату ұсыныла отырып, 2009 жылғы 1 қаңтарға дейін жасалған келісімшарттар бойынша инвестициялық жоба шеңберінде 2009 жылғы 1 қаңтарға дейін және (немесе) одан кейін пайдалануға енгізілген тіркелген активтер бойынша 2009 жылғы 1 қаңтарға дейін шегерімге жатқызылмаған құн бөлігінде топтардың (кіші топтардың) жеке құндық баланстарын қалыптастыруға міндетті.

      Ескерту. 267-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

268-бап. Тіркелген активтердің келіп түсуі

      1. Лизинг шарты бойынша, сондай-ақ запастардың құрамынан аудару арқылы келіп түсуді қоса алғанда, тіркелген активтер келіп түскен кезде топтардың (кіші топтардың) құндық балансын аталған активтердің бастапқы құнына ұлғайтады.

      Тіркелген активтердің келіп түсуін салық салу мақсаттарында тану келіп түскен активтерді тіркелген активтердің құрамына қосуды білдіреді.

      2. Егер осы бапта өзгеше көзделмесе, тіркелген активтердің бастапқы құны тіркелген актив осы Кодекстің 266-бабының 1-тармағына сәйкес танылған күнге дейін салық төлеуші шеккен шығындар сомасы ретінде айқындалады. Мұндай шығындарға:

      осы Кодекстің 264-бабының 2), 3), 4) және 5) тармақшаларына сәйкес шегерімге жатқызуға жатпайтын шығындардан (шығыстардан);

      амортизациялық аударымдардан басқа, тіркелген активті сатып алуға, өндіруге, салуға, монтаждауға және орнатуға арналған шығындар, сондай-ақ оның құнын халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес ұлғайтатын басқа да шығындар жатады.

      2-1. Күрделі жобалар (құрлықтағы газ жобаларын қоспағанда) бойынша көмірсутектерді барлау мен өндіруге немесе өндіруге арналған келісімшарт бойынша жер қойнауын пайдаланушы активтердің бастапқы құнын осы бапта белгіленген тәртіппен, осы Кодекстің 258-бабының 6-тармағында көзделген тиісті коэффициентті қолдана отырып айқындайды.

      3. Егер осы тармақта өзгеше көзделмесе, запастардың немесе сатуға арналған активтердің құрамынан аудару арқылы келіп түскен тіркелген активтің бастапқы құны оның осындай келіп түсу күнінде халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес айқындалған баланстық құны болып табылады.

      Бұрын өзі бойынша тіркелген актив ретінде тану тоқтатылған, запастардың немесе сатуға арналған активтердің құрамынан аудару арқылы келіп түскен тіркелген активтің бастапқы құны оның осындай келіп түсу күнінде халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес айқындалған, осы Кодекстің 270-бабының 2-тармағында көрсетілген құннан аспайтын баланстық құны болып табылады.

      4. Тіркелген активтер өтеусіз алынған кезде, осы баптың 2-тармағының негізінде тіркелген активтердің бастапқы құнына қосылмайтын шығындарды (шығыстарды) қоспағанда, оның халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес бастапқы тану кезінде осындай активтердің құнын ұлғайтатын іс жүзіндегі шығындар есепке алына отырып, өтеусіз алынған мүлік түрінде осы Кодекстің
238-бабына сәйкес жылдық жиынтық кіріске қосылған құны тіркелген активтердің бастапқы құны болып табылады.

      5. Мемлекеттік кәсіпорын мемлекеттік мекемеден осындай кәсіпорынға шаруашылық жүргізу немесе жедел басқару құқығында бекітіп берілген тіркелген активтерді алған кезде, осы баптың 2-тармағының негізінде тіркелген активтердің бастапқы құнына қосылмайтын шығындарды (шығыстарды) қоспағанда, алынған активтердің халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес бастапқы тану кезінде осындай активтердің құнын ұлғайтатын іс жүзіндегі шығындар есепке алына отырып, аталған активтерді қабылдап алу-беру актісінде көрсетілген баланстық құны тіркелген активтердің бастапқы құны болып табылады.

      6. Жарғылық капиталға салым ретінде алу кезінде, осы баптың 2-тармағының негізінде тіркелген активтердің бастапқы құнына қосылмайтын шығындарды (шығыстарды) қоспағанда, халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес бастапқы тану кезінде мұндай активтердің құнын ұлғайтатын іс жүзіндегі шығындар есепке алына отырып, қабылдап алу-беру актісінде немесе ондай акт болмаған кезде, салымның және актив құнының іс жүзінде енгізілгенін растайтын өзге құжатта көрсетілген активтің құны тіркелген активтердің бастапқы құны болып табылады.

      Жарғылық капиталға салымның төлемі ретінде алынған активтердің құны өзіне төлем ретінде осы актив алынған жарғылық капиталға салым сомасы шегінде ескеріледі.

      7. Салық төлеушіні бірігу, қосылу, бөліну немесе бөлініп шығу арқылы қайта ұйымдастыруға байланысты тіркелген актив алынған кезде, осы баптың 2-тармағының негізінде тіркелген активтердің бастапқы құнына қосылмайтын шығындарды (шығыстарды) қоспағанда, халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес бастапқы тану кезінде осындай активтердің құнын ұлғайтатын іс жүзіндегі шығындар есепке алына отырып, осы тармақтың екінші және үшінші бөліктерінде көзделген жағдайларды қоспағанда, осындай активтің беру актісінде немесе бөлу балансында көрсетілген баланстық құны оның бастапқы құны болып табылады.

      Берiлетiн тiркелген активтердiң салықтық есепке алу деректерi бойынша құны осы Кодекстiң 270-бабының 6-тармағының екiншi бөлiгiне сәйкес беру актiсiнде көрсетiлген жағдайда, бірігу арқылы құрылып, жаңадан пайда болған заңды тұлғаның немесе өзіне басқа заңды тұлға қосылған заңды тұлғаның кiшi тобының (тобының) құндық балансы осындай құнға ұлғайтылады.

      Берiлетiн тiркелген активтердiң салықтық есепке алу деректерi бойынша құны осы Кодекстiң 270-бабының 6-тармағының үшiншi бөлiгiне сәйкес беру актiсiнде көрсетiлген жағдайда, осындай құн Қазақстан Республикасы Үкіметінің шешіміне сәйкес бөлініп шығу арқылы құрылып, жаңадан пайда болған заңды тұлғаның кiшi тобының (тобының) құндық балансына қосылады.

      8. Сенімгерлік басқарушы тіркелген активтерді сенімгерлік басқаруға алған кезде:

      1) егер беретін тұлғада осы активтер тіркелген активтер болып табылған жағдайда – осы Кодекстің 270-бабының 10-тармағына сәйкес айқындалған құн;

      2) өзге жағдайларда – аталған активтерді қабылдап алу-беру актісінің деректері бойынша айқындалған құн осындай тіркелген активтердің бастапқы құны болып табылады.

      9. Сенімгерлік басқару бойынша міндеттемелердің тоқтатылуына байланысты сенімгерлік басқарушыдан тіркелген активтерді алған кезде:

      1) егер сенімгерлік басқарушыда осы активтер тіркелген активтер болып табылған жағдайда – осы Кодекстің 270-бабының 11-тармағына сәйкес айқындалған құн;

      2) өзге жағдайларда – осы Кодекстің 270-бабының 10-тармағына сәйкес айқындалған, амортизациялық аударымдар сомасына азайтылған құн осындай тіркелген активтердің бастапқы құны болып табылады. Бұл ретте, амортизациялық аударымдар сенімгерлік басқарудың есепті салықтық кезеңнің алдындағы әрбір салықтық кезеңі үшін осы Кодексте тіркелген активтердің тиісті тобына көзделген, алдыңғы кезеңдердегі амортизациялық аударымдар сомасына азайтылған, бастапқы құнға қолданылатын амортизацияның шекті нормасы негізге алына отырып есептеледі.

      10. Концессионер (құқық мирасқоры немесе концессия шартын іске асыру үшін тек қана концессионер арнайы құрған заңды тұлға) концессия шарты бойынша тіркелген активтерді алған кезде осы Кодекстің 270-бабының 12-тармағына сәйкес айқындалған құн, ал мұндай құн болмаған жағдайда – уәкілетті орган айқындаған тәртіпке сәйкес құн осындай тіркелген активтердің бастапқы құны болып табылады.

      11. Концессия шарты тоқтатылған кезде концендент тіркелген активтерді алған кезде осы Кодекстің 270-бабының 13-тармағына сәйкес айқындалған құн осындай тіркелген активтердің бастапқы құны болып табылады.

      12. Сақтандыру, қайта сақтандыру ұйымының тіркелген активтерінің 2012 жылғы 1 қаңтардағы бастапқы құны осындай күнгі қайта бағалау мен құнсыздану есепке алынбай, халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес айқындалған негізгі құралдардың, жылжымайтын мүлікке инвестициялардың, материалдық емес активтердің баланстық құны болып табылады.

      13. Кіріс алуға бағытталған қызметте пайдаланылуы уақытша тоқтатылуына байланысты бұрын шығып қалған тіркелген активтер осындай тіркелген активтерді кіріс алуға бағытталған қызметте пайдалану үшін пайдалануға енгізу жүзеге асырылған салықтық кезеңде тіркелген активтер тобының құндық балансына осы Кодекстің 272-бабына сәйкес осындай активтердің құнын ұлғайтуға жатқызуға жататын шығыстар есепке алына отырып, шығып қалу құны бойынша қосуға жатады.

      14. Өздері бойынша преференциялардың күші жойылған активтер осы Кодекстің 276-бабының 4-тармағында көрсетілген жағдайларда, топтың (кіші топтың) құндық балансына осы бапқа сәйкес айқындалатын бастапқы құны бойынша қосуға жатады.

      15. Осы баптың 13-тармағында көрсетілген активтерден басқа, преференциялар объектісі, осы Кодекстің 276-бабының 6-тармағында көрсетілген жағдайда осы объект пайдалануға енгізілген салықтық кезеңнен кейінгі үш салықтық кезең өткен соң топтың (кіші топтың) құндық балансына нөлдік құн бойынша қосуға жатады.

      16. Лизинг шартынан басқа, мүліктік жалдау (жалға алу) шарты бойынша алынған мүлікке қатысты салық төлеуші шеккен жөндеу, реконструкциялау, жаңғырту, күтіп-ұстау жөніндегі шығындар және басқа да шығындар осы Кодекстің 266-бабы 1-тармағының 4) тармақшасында көрсетілген тіркелген активтің бастапқы құны болып табылады. Осы тармаққа сәйкес бухгалтерлік есепке алуда ұзақ мерзімді актив ретінде танылған күнге дейін шегілген, халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес оның құнын ұлғайтатын шығындар есепке алынады.

      17. Өзі бойынша лизингтің нысанасы алынған құн лизинг шарты бойынша келіп түскен тіркелген активтің бастапқы құны болып табылады.

      18. Лизинг алушы лизинг нысанасын лизинг берушіге қайтарған кезде, лизинг нысанасын лизинг шарты бойынша берген құн мен лизинг нысанасын берген күннен бастап қайтарған күнге дейінгі кезеңдегі лизингтік төлемдер сомасына қосылған лизинг нысанасының құны арасындағы оң айырма тіркелген активтің бастапқы құны болып табылады.

      Ескерту. 268-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI (01.01.2018 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2018 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

269-бап. Жекелеген жағдайларда топтың (кіші топтың) құндық балансын қалыптастыру

      1. Егер осы бапта өзгеше белгіленбесе, шағын бизнес субъектілері үшін арнаулы салық режимін немесе шаруа немесе фермер қожалықтары үшін арнаулы салық режимін қолданатын салық төлеуші жалпыға бірдей белгіленген тәртіпке ауысқан кезде, тіркелген активтердің амортизацияның есеп айырысу сомасына азайтылған сатып алыну құны олардың бастапқы құны болып табылады.

      Егер осы бапта өзгеше белгіленбесе, осы Кодекстің 264-бабының 1) – 6) және 8) тармақшаларында көрсетілген шығындардан (шығыстардан) басқа, активтің пайдаланылуы басталғанға дейін жасалған сатып алуға, өндіруге, салуға, монтаждауға, орнатуға, реконструкциялауға және жаңғыртуға арналған шығындардың жиынтығы активті сатып алу құны болып табылады.

      Егер актив бұрын өтеусіз алынған болса, осы баптың мақсаттары үшін оның осы Кодекстің 681-бабының 2-тармағына сәйкес өтеусіз алынған мүлік түрінде салық салу объектісіне қосылған құны осындай активті сатып алу құны болып табылады.

      Қайырымдылық көмек, мұрагерлік түрінде алынған активтер бойынша, осы тармақтың екінші бөлігінде көзделген жағдайды қоспағанда, активтің осы активке меншік құқығы туындаған күнгі Қазақстан Республикасының бағалау қызметі туралы заңнамасына сәйкес бағалаушы мен салық төлеуші арасындағы шарт бойынша жүргізілген бағалау туралы есепте айқындалған нарықтық құны активті сатып алу құны болып табылады.

      Амортизацияның есеп айырысу сомасы мынадай шамалардың:

      осы тармаққа сәйкес айқындалған активті сатып алу құнының;

      осы баптың 3-тармағында көзделген амортизацияның шекті айлық нормасының;

      осындай салық төлеуші активті алғаш пайдалануға енгізген күннен бері өткен айлар санының көбейтіндісі ретінде айқындалады.

      2. Егер осы бапта өзгеше белгіленбесе, тіркелген активтің пайдалануы басталғаннан кейін жасалған оны реконструкциялауға және жаңғыртуға арналған шығыстар, амортизацияның есеп айырысу құнына азайтылған, осы Кодекстің 264-бабының 1) – 6) және 8) тармақшаларында көрсетілген шығындардан (шығыстардан) басқа, осындай шығыстардың сомасына тең бастапқы құны бар жеке тіркелген актив болып танылады.

      Амортизацияның есеп айырысу сомасы мынадай шамалардың:

      осы тармаққа сәйкес айқындалған реконструкциялауға және жаңғыртуға арналған шығыстар сомасының;

      осы баптың 3-тармағымен көзделген амортизацияның шекті айлық нормасының;

      реконструкциялау, жаңғырту аяқталған күннен бері өткен айлар санының көбейтіндісі ретінде айқындалады.

      Осы тармақтың, осы Кодекстің 334-бабы 3-тармағының және 520-бабы 6-тармағының мақсаттары үшін реконструкциялау және жаңғырту деп нәтижелері бір мезгілде:

      негізгі құралдың конструкциясын өзгерту, оның ішінде жаңарту;

      негізгі құралдың қызмет мерзімін үш жылдан астам уақытқа ұзарту;

      реконструкциялауды және жаңғыртуды жүзеге асыру үшін осы негізгі құрал пайдаланудан уақытша шығарылған күнтізбелік айдың басындағы техникалық сипаттамаларымен салыстырғанда негізгі құралдың техникалық сипаттамаларының жақсаруы болып табылатын реконструкциялау және жаңғырту танылады.

      3. Тіркелген актив осы Кодекстің 267-бабының 1-тармағына сәйкес енгізілуге жататын топқа қарай амортизацияның мынадай айлық нормалары қолданылады:

Р/с

Топтың

Тіркелген активтердің атауы

Амортизацияның айлық нормасы %

1.

I

Мұнай, газ ұңғымаларын және беру құрылғыларын қоспағанда, ғимараттар, құрылысжайлар

0,83

2.

II

Мұнай-газ өндіру машиналары мен жабдықтарын, сондай-ақ ақпаратты өңдеуге арналған компьютерлер мен жабдықтарды қоспағанда, машиналар мен жабдық

2,08

3.

III

Ақпаратты өңдеуге арналған компьютерлер, бағдарламалық қамтылым және жабдық

3,33

4.

IV

Басқа топтарға енгізілмеген тіркелген активтер, оның ішінде мұнай, газ ұңғымалары, беру құрылғылары, мұнай-газ өндіру машиналары мен жабдығы

1,25

      Реконструкциялау және жаңғырту нәтижесінде құрылған тіркелген актив осы баптың 2-тармағын қолдану мақсаттарында реконструкциялауға және жаңғыртуға ұшыраған тіркелген актив енгізілуге жататын топқа енгізіледі.

      4. Тіркелген активтердің бастапқы құны мынадай шарттар бір мезгілде орындалған:

      шағын бизнес субъектілері үшін арнаулы салық режимін немесе шаруа немесе фермер қожалықтары үшін арнаулы салық режимін қолданатын салық төлеуші жалпыға бірдей белгіленген тәртіпке ауысқан;

      салық төлеуші шағын бизнес субъектілері үшін арнаулы салық режимін немесе шаруа немесе фермер қожалықтары үшін арнаулы салық режимін күнтізбелік 12 айдан аз уақыт қолданған;

      салық төлеуші шағын бизнес субъектілері үшін арнаулы салық режиміне немесе шаруа немесе фермер қожалықтары үшін арнаулы салық режиміне ауысқанға дейін жалпыға бірдей белгіленген тәртіпті қолданған кезде осы тармаққа сәйкес айқындалады.

      Тіркелген активтердің бастапқы құны шағын бизнес субъектілері үшін арнаулы салық режимі немесе шаруа немесе фермер қожалықтары үшін арнаулы салық режимі қолданыла бастаған күннің алдындағы күнгі құндық топтардың (кіші топтардың) және шағын бизнес субъектілері үшін арнаулы салық режимі немесе шаруа немесе фермер қожалықтары үшін арнаулы салық режимі қолданылған кезеңде осы Кодекстің 266268 және 270273-баптарына сәйкес айқындалған тіркелген активтер бойынша шегерімдердің мөлшері негізге алына отырып айқындалады.

270-бап. Тіркелген активтердің шығып қалуы

      1. Егер осы бапта өзгеше белгіленбесе, мыналар:

      1) танылуы толық амортизация және (немесе) құнсыздану нәтижесінде тоқтатылған, мүліктік жалдау (жалға алу) шарты бойынша берілген жағдайларды қоспағанда, осы активтерді бухгалтерлік есепке алуда негізгі құралдар, жылжымайтын мүлікке инвестициялар, материалдық емес және биологиялық активтер ретінде тануды тоқтату;

      2) осы активтерді лизинг шарты бойынша беру;

      3) осы активтерді сатуға арналған активтердің, запастардың құрамына ауыстыру тіркелген активтердің шығып қалуы болып табылады;

      4) осы Кодекстің 266-бабы 1-тармағының 5) тармақшасында көрсетілген тіркелген активтерге қатысты – егер мүліктік жалдау (жалға алу) шарты тоқтатылғаннан кейін бухгалтерлік есепке алуда танылған актив тіркелген активтерге жатпаса, мүліктік жалдау (жалға алу) шартының тоқтатылуы тіркелген активтердің шығып қалуы болып табылады.

      Тіркелген активтердің шығып қалуын салық салу мақсаттарында тану шығып қалған активтерді тіркелген активтердің құрамынан алып тастауды білдіреді.

      2. Егер осы бапта өзгеше белгіленбесе, кіші топтың (топтың) құндық балансы:

      1) шығып қалатын тіркелген активтердің;

      2) осы Кодекстің 266-бабы 1-тармағының 5) тармақшасында көрсетілген тіркелген активтерге қатысты мүліктік жалдау (жалға алу) шарты тоқтатылған кезде есепке алынған активтің шығып қалу күніндегі халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес айқындалған баланстық құнына азайтылады.

      3. Тіркелген активтерді, лизинг шарты бойынша беруден басқа, өткізу кезінде кіші топтың (топтың) құндық балансы, қосылған құн салығын қоспағанда, өткізу құнына азайтылады.

      Егер кәсіпорынды мүліктік кешен ретінде сатып алу-сату шартын қоса алғанда, сатып алу-сату шартында өткізу құны тіркелген активтердің объектілері бөлінісінде айқындалмаса, кіші топтың (топтың) құндық балансы шығып қалатын тіркелген активтердің өткізу күнінде халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес айқындалған баланстық құнына азайтылады.

      Тіркелген активтерді лизинг шарты бойынша беру кезінде кіші топтың (топтың) құндық балансы осы шартқа сәйкес лизинг нысанасы берілген құнға азайтылады.

      4. Тіркелген активтерді өтеусіз беру кезінде кіші топтың (топтың) құндық балансы аталған активтерді қабылдап алу-беру актісінде көрсетілген берілген активтердің құнына, бірақ аталған активтердің беру күнінде бухгалтерлік есепке алу деректері бойынша баланстық құнынан кем емес құнға азайтылады.

      5. Тіркелген активтерді жарғылық капиталға салым ретінде беру кезінде кіші топтың (топтың) құндық балансы Қазақстан Республикасының азаматтық заңнамасына сәйкес айқындалатын құнға азайтылады.

      6. Егер осы тармақта өзгеше көзделмесе, тіркелген активтер бірігу, қосылу, бөліну немесе бөліп шығару арқылы қайта ұйымдастыру нәтижесінде шығып қалған кезде қайта ұйымдастырылатын заңды тұлғаның кіші тобының (тобының) құндық балансы берілген активтердің беру актісінде немесе бөлу балансында көрсетілген баланстық құнына азайтылады.

      Бірігу, қосылу арқылы қайта ұйымдастыру кезінде салық төлеушілер салықтық есепке алу мақсаттары үшін, беру актісінде берілетін тіркелген активтердің қайта ұйымдастырылатын заңды тұлғаның салықтық есепке алу деректері бойынша құнын:

      1) I топтың тіркелген активтері бойынша – тіркелген активтердің осы Кодекстің 267-бабының 3-тармағында айқындалған тәртіппен есептелген қалдық құнын;

      2) II, III, ІV топтардың тіркелген активтері бойынша топтың барлық тіркелген активтерін беру шартымен – осы Кодекстің 267-бабының 8-тармағында айқындалған тәртіппен есептелген топтың құндық балансының шамасын көрсетуге құқылы.

      Бірігу, қосылу арқылы қайта ұйымдастырылатын заңды тұлғаның кіші тобының (тобының) құндық балансы берілетін тіркелген активтердің осы тармаққа сәйкес беру актісінде көрсетілген салықтық есепке алу деректері бойынша құнына азайтылады.

      Заңды тұлғаны Қазақстан Республикасы Үкіметінің шешіміне сәйкес бөліп шығару арқылы қайта ұйымдастыру кезінде салық төлеуші салықтық есепке алу мақсаттары үшін беру актісінде салықтық есепке алу деректері бойынша І топтың тіркелген активтерінің осы Кодекстің 267-бабының 3-тармағында айқындалған тәртіппен есептелген қалдық құнын көрсетуге құқылы.

      Қазақстан Республикасы Үкіметінің шешіміне сәйкес бөліп шығару арқылы қайта ұйымдастырылған заңды тұлғаның кіші тобының (тобының) құндық балансы берілетін тіркелген активтердің салықтық есепке алу деректері бойынша, осы тармаққа сәйкес беру актісінде көрсетілген құнына азайтылады.

      7. Құрылтайшы, қатысушы мүлікті алып қойған кезде, кіші топтың (топтың) құндық балансы құрылтайшылардың, қатысушылардың келісуі бойынша айқындалған құнға азайтылады.

      8. Өзіне байланысты активтің бухгалтерлік есепке алуда танылуы тоқтатылатын тіркелген активтер жоғалған, бүлінген кезде:

      1) тіркелген активтер сақтандырылған жағдайларда – кіші топтың (топтың) құндық балансы сақтандыру шартына сәйкес сақтандыру ұйымы сақтанушыға төлеген сақтандыру төлемдерінің сомасына тең құнға азайтылады;

      2) І топтың тіркелген активтерін сақтандыру болмаған кезде – тиісті кіші топтардың құндық балансы тіркелген активтердің осы Кодекстің 267-бабының 3-тармағында айқындалған тәртіппен есептелген қалдық құнына азайтылады;

      3) І топтың тіркелген активтерінен басқа, тіркелген активтерді сақтандыру болмаған кезде шығып қалу көрсетілмейді.

      8-1. 01.01.2023 дейін қолданыста болды – ҚР 11.07.2022 № 135-VII Заңымен.

      9. Лизинг алушы лизинг нысанасын лизинг берушіге қайтарған кезде кіші топтың (топтың) құндық балансы осы актив салықтық есепке алуда танылған бастапқы құн мен лизинг нысанасы алынған күннен қайтарылған күнге дейінгі кезеңде лизингтік төлемдер сомасына енгізілген лизинг нысанасының құны арасындағы оң айырмаға азайтылады.

      10. Тіркелген активтер сенімгерлік басқаруға берілген кезде топтың (кіші топтың) құндық балансы:

      1) І топ бойынша – тіркелген активтердің қалдық құнына;

      2) ІІ, ІІІ және ІV топтар бойынша – берілу күнінде халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес айқындалған баланстық құнға азайтылады.

      11. Сенімгерлік басқарушы сенімгерлік басқару жөніндегі міндеттемелер тоқтатылған кезде топтың (кіші топтың) құндық балансын:

      1) І топ бойынша – тіркелген активтердің осы Кодекстің 267-бабының 3-тармағында айқындалған тәртіппен есептелген қалдық құнына;

      2) ІІ, ІІІ және ІV топтар бойынша:

      топтың барлық активтерін беру кезінде – топтың осы Кодекстің 267-бабының 8-тармағында айқындалған тәртіппен есептелген құндық балансының шамасына;

      қалған жағдайларда – берілетін активтердің осы Кодекстің 268-бабына сәйкес айқындалған, амортизациялық аударымдар сомасына азайтылған бастапқы құнына азайтады. Бұл ретте амортизациялық аударымдар осы Кодексте тіркелген активтердің тиісті тобы үшін көзделген, алдыңғы кезеңдер үшін амортизациялық аударымдар сомасына азайтылған бастапқы құнға қолданылатын амортизацияның шекті нормасы негізге алына отырып, сенімгерлік басқарудың есепті салықтық кезеңнің алдындағы әрбір салықтық кезеңі үшін есептеледі.

      12. Тіркелген активтер концессия шарты бойынша концессионерге берілген кезде конценденттің тобының (кіші тобының) құндық балансы:

      1) І топ бойынша – тіркелген активтердің осы Кодекстің 267-бабының 3-тармағында айқындалған тәртіппен есептелген қалдық құнына;

      2) ІІ, ІІІ және ІV топтар бойынша – уәкілетті орган айқындаған тәртіпке сәйкес құнға азайтылады.

      13. Концессия шарты тоқтатылған кезде тіркелген активтер концендентке берілген кезде концессионердің тобының (кіші тобының) құндық балансы:

      1) І топ бойынша – тіркелген активтердің осы Кодекстің 267-бабының 3-тармағында айқындалған тәртіппен есептелген қалдық құнына;

      2) ІІ, ІІІ және ІV топтар бойынша – уәкілетті орган айқындаған тәртіпке сәйкес құнға азайтылады.

      14. Тіркелген активтерді кіріс алуға бағытталған қызметте пайдалануды уақытша тоқтатқан кезде:

      1) маусымдық өндірісте пайдаланылатын І топтың тіркелген активтері бойынша – шығып қалу көрсетілмейді;

      2) І топтың басқа тіркелген активтері бойынша – тиісті кіші топтардың құндық балансы тіркелген активтердің осы Кодекстің 267-бабының 3-тармағында айқындалған тәртіппен есептелген қалдық құнына азайтылады. Кіші топтың құндық балансын азайту активті пайдаланудан уақытша шығарудың және оны пайдалану уақытша тоқтатылғаннан кейін пайдалануға енгізудің салықтық кезеңдері сәйкес келмеген жағдайда жүргізіледі;

      3) ІІ, ІІІ және ІV топтар бойынша шығып қалу көрсетілмейді.

      Тіркелген активтерді пайдалануды уақытша тоқтатуға тіркелген активтерді бухгалтерлік есепке алуда негізгі құралдар, жылжымайтын мүлікке инвестициялар, материалдық емес және биологиялық активтер ретінде тануды тоқтатпай, мұндай активтерді пайдаланудан уақытша шығару жатады.

      Бір мезгілде мынадай:

      техникалық құжаттамада көрсетілген белгілі бір температуралық режимдерде пайдалану туралы талаптарға байланысты есепті кезеңнің соңында пайдаланыла алмайды;

      күнтізбелік жылдың белгілі бір, бірақ үш айдан кем емес кезеңі ішінде климаттық, табиғи немесе технологиялық жағдайларға байланысты өндірістік процеске қатысады;

      есепті салықтық кезеңде кіріс алуға бағытталған қызметте пайдаланылған деген шарттарға сәйкес келетін І топтың тіркелген активтері осы тармақтың мақсаттарында маусымдық өндірісте пайдаланылатын І топтың тіркелген активтері болып табылады.

      15. Күрделі жобалар (құрлықтағы газ жобаларын қоспағанда) бойынша көмірсутектерді барлау мен өндіруге немесе өндіруге арналған келісімшарт бойынша жер қойнауын пайдаланушының тіркелген активі шығып қалған кезде кіші топтың (топтың) құндық балансы осы Кодекстің 268-бабының 2-1-тармағында белгіленген бұрын қолданылған шартты коэффициент ескеріле отырып, шығып қалу күніне халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп және қаржылық есептілік туралы заңнамасының талаптарына сәйкес айқындалған баланстық құнға азайтылады.

      Ескерту. 270-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2018 бастап қолданысқа енгізіледі); 11.07.2022 № 135-VII (қолданысқа енгізілу тәртібін 3-баптан қараңыз); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

271-бап. Амортизациялық аударымдарды есептеу

      1. Тіркелген активтердің құны осы Кодексте айқындалған тәртіппен және шарттарда амортизациялық аударымдарды есептеу арқылы шегерімге жатады.

      2. Егер осы бапта өзгеше белгіленбесе, әрбір кіші топ, топ бойынша амортизациялық аударымдар тіркелген активтер топтарының (кіші топтарының) құндық баланстарын айқындау және тіркелген активтер жөніндегі келесі шығыстар бойынша салықтық тіркелімде көрсетілген, осы тармақта белгіленген шекті нормалардан аспауға тиіс амортизация нормаларын кіші топтың, топтың салықтық кезеңнің соңындағы құндық балансына қолдану арқылы айқындалады:

Р/с

Топтың №

Тіркелген активтердің атауы

Амортизацияның шекті нормасы (%)

1

2

3

4

1.

I

Мұнай, газ ұңғымаларын және беру құрылғыларын қоспағанда, ғимараттар, құрылысжайлар

10

2.

II

Мұнай-газ өндіру машиналары мен жабдықтарын, сондай-ақ ақпаратты өңдеуге арналған компьютерлер мен жабдықтарды қоспағанда, машиналар мен жабдық

25

3.

III

Ақпаратты өңдеуге арналған компьютерлер, бағдарламалық қамтылым және жабдық

40

4.

IV

Басқа топтарға енгізілмеген тіркелген активтер, оның ішінде мұнай, газ ұңғымалары, беру құрылғылары, мұнай-газ өндіру машиналары мен жабдығы

15

      3. Осы Кодекстің 267-бабының 10-тармағында көрсетілген топтардың (кіші топтардың) құндық баланстары бойынша амортизациялық аударымдар топтардың (кіші топтардың) салықтық кезеңнің соңындағы осындай құндық баланстарына осы бапта белгіленген амортизацияның шекті нормаларын қолдану арқылы айқындалады.

      4. Мұнай, газ ұңғымаларын және беру құрылғыларын қоспағанда, ғимараттар мен құрылысжайлар бойынша амортизациялық аударымдар әрбір объект бойынша жеке айқындалады.

      5. Салық төлеуші таратылған немесе қайта ұйымдастырылған, оңайлатылған декларация негізінде арнаулы салық режимін қолданатын заңды тұлға осы бөлімге сәйкес корпоративтік табыс салығын есептеуге көшкен жағдайда, сондай-ақ ауыл шаруашылығы өнімін, акваөсіру (балық өсіру шаруашылығы) өнімін өндірушілер және ауыл шаруашылығы кооперативтері үшін арнаулы салық режимін қолдануды тоқтатқан кезде амортизациялық аударымдар салықтық кезеңдегі қызмет кезеңіне түзетіледі.

      6. Салық төлеуші Қазақстан Республикасының аумағында алғаш рет пайдалануға енгізілетін, осы Кодекстің 274-бабы 2-тармағының ережелеріне сәйкес келетін өндірістік мақсаттағы ғимараттарды және құрылысжайларды, машиналар мен жабдықты:

      тіркелген активтер деп тануға және олардың құнын осы бөлімнің 3-параграфында айқындалған тәртіппен шегерімге жатқызуға немесе

      преференциялар объектілері деп тануға және олардың құнын осы бөлімнің 4-параграфында белгіленген шарттар сақталған кезде және тәртіппен шегерімге жатқызуға құқылы.

      7. Жер қойнауын пайдаланушы Қазақстан Республикасының аумағында алғаш рет пайдалануға енгізілген тіркелген активтер бойынша пайдаланудың бірінші салықтық кезеңде, осы тіркелген активтерді жылдық жиынтық кіріс алу мақсатында кемінде үш жыл пайдалану шартымен амортизацияның қосарлы нормалары бойынша амортизациялық аударымдар есептеуге құқылы. Осы тіркелген активтер пайдаланудың бірінші салықтық кезеңде топтың құндық балансынан бөлек есепке алынады. Келесі салықтық кезеңде осы тіркелген активтер тиісті топтың құндық балансына қосуға жатады.

      Өзі бойынша амортизациялық аударымдарды есептеу осы тармаққа сәйкес жүргізілген, алғаш рет пайдалануға енгізілген тіркелген актив шығып қалған жағдайда, үш жылдық кезең өткенге дейін көрсетілген тіркелген актив бойынша жүргізілген шегерудің осы бапта көзделген амортизацияның шекті нормалары бойынша айқындалған амортизациялық аударымдар сомасынан асып кету сомасы өзінде амортизацияның қосарлы нормасы қолданылған салықтық кезеңнің жылдық жиынтық кірісіне қосуға жатады.

      Осы тармақтың ережелері бір мезгілде мынадай шарттарға сәйкес келетін:

      1) өздерін пайдаланудың өзіндік ерекшеліктеріне орай жер қойнауын пайдалануға арналған келісімшарт (келісімшарттар) бойынша қызметті жүзеге асырумен тікелей себептік-салдарлық байланысы бар активтер болып табылатын;

      2) салықтық есепке алуда жер қойнауын пайдаланушы осы активтер бойынша шеккен келесі шығыстар жер қойнауын пайдалануға арналған келісімшарт (келісімшарттар) бойынша қызмет пен келісімшарттан тыс қызмет арасында бөлінуге жатпайтын тіркелген активтерге ғана қолданылады.

      Осы тармақтың мақсаттары үшін жерасты суларын өндіруді жүзеге асыратын жер қойнауын пайдаланушы осындай жерасты суларын өндіру құқығын иеленгендіктен ғана жер қойнауын пайдаланушы болып табылатын және өндірілген жерасты суын алкогольсіз сусындар өндіру үшін пайдаланатын жағдайда, жерасты суларын өндіруге арналған келісімшарт, сондай-ақ күрделі жобалар (құрлықтағы газ жобаларын қоспағанда) бойынша көмірсутектерді барлау мен өндіруге немесе өндіруге арналған келісімшарт жер қойнауын пайдалануға арналған келісімшарт деп танылмайды.

      7-1. Күрделі жобалар (құрлықтағы газ жобаларын қоспағанда) бойынша көмірсутектерді барлау мен өндіруге немесе өндіруге арналған келісімшарт бойынша жер қойнауын пайдаланушы осы Кодекстің 722-1-бабының 4-тармағында көзделген ерекшеліктерді ескере отырып, әрбір кіші топ, топ бойынша амортизациялық аударымдарды тіркелген активтер топтарының (кіші топтарының) құндық баланстарын айқындау және тіркелген активтер жөніндегі кейінгі шығыстар бойынша салықтық тіркелімде көрсетілген, осы тармақта белгіленген шекті нормалардан аспауға тиіс амортизация нормаларын кіші топтың, топтың салықтық кезеңнің соңындағы құндық балансына қолдану арқылы айқындайды:

р/с

топтың №

Тіркелген активтердің атауы

Амортизацияның шекті нормасы (%)

1

2

3

4

1.

I

Мұнай, газ ұңғымаларын және беру құрылғыларын қоспағанда, ғимараттар, құрылысжайлар

15

2.

II

Мұнай-газ өндіру машиналары мен жабдықтарын, сондай-ақ ақпаратты өңдеуге арналған компьютерлер мен жабдықтарды қоспағанда, машиналар мен жабдық

37,5

3.

III

Ақпаратты өңдеуге арналған компьютерлер, бағдарламалық қамтылым және жабдық

60

4.

IV

Басқа топтарға енгізілмеген тіркелген активтер, оның ішінде мұнай, газ ұңғымалары, беру құрылғылары, мұнай-газ өндіру машиналары мен жабдығы

22,5

      8. Осы Кодекстің 302-бабына сәйкес есептелген корпоративтік табыс салығын 100 пайызға азайту көзделген қызмет бойынша салық төлеушілер:

      инвестициялық басым жобаны іске асырып жатқан және арнаулы салық режимін қолданбайтын ұйым – амортизацияның осы бапта белгіленген шекті нормаларының 50 пайызынан кем емес мөлшерінде;

      өзге де салық төлеушілер – амортизацияның осы бапта белгіленген шекті нормалары мөлшерінде амортизация нормаларын қолдану арқылы амортизациялық аударымдарды есептеуді жүргізеді.

      Ескерту. 271-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

272-бап. Келесі шығыстар шегерімі

      1. Мына активтер:

      1) тіркелген активтер, оның ішінде олардың пайдалануы уақытша тоқтатылған кезеңде;

      2) мыналарда:

      коммерциялық табудан кейін өндіру басталған кезге дейінгі кезеңде - осы Кодекстің 266-бабы 2-тармағының 1) тармақшасында;

      осы Кодекстің 266-бабы 2-тармағының 7) және 15) тармақшаларында көрсетілген активтерді қоспағанда, салық төлеушінің бухгалтерлік есепке алуында халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес есепке алынатын және кіріс алуға бағытталған қызметте пайдалануға арналған, тіркелген активтерге жатпайтын негізгі құралдар, жылжымайтын мүлікке инвестициялар, материалдық емес және биологиялық активтер;

      3) осы Кодекстің 260-бабында көрсетілген активтер бухгалтерлік есепке алуда танылғаннан кейін оларға қатысты шегілген пайдалану, жөндеу, реконструкциялау, жаңғырту, күтіп-ұстау, жою жөніндегі шығындар және басқа да шығындар келесі шығыстар болып танылады.

      Келесі шығыстарға, оның ішінде, жер қойнауын пайдаланушылардың өзіне жасалатын аударымдар осы Кодекстің 252-бабына сәйкес шегерімге жататын жою қорының қаражаты есебінен жүргізілген шығыстарын қоспағанда, салық төлеушінің резервтік қорлары есебінен жүргізілетін шығыстар жатады.

      Мүліктік жалдау (жалға алу) шарты бойынша алынған мүлікке қатысты шегілген пайдалану, жөндеу, реконструкциялау, жаңғырту, күтіп-ұстау, жою жөніндегі шығындар және басқа шығындар да келесі шығыстар болып танылады.

      2. Егер осы баптың 3 және 4-тармақтарында өзгеше көзделмесе, бухгалтерлік есепке алуда тіркелген активтерге, осы Кодекстің 266-бабы 2-тармағының 14) тармақшасында көрсетілген активтерге жатқызылатын активтердің баланстық құнын ұлғайтуға жатқызылатын келесі шығыстардың, сондай-ақ осы Кодекстің 276-бабының 5-тармағында көрсетілген келесі шығыстардың сомасы:

      1) актив түріне сәйкес келетін топтың (кіші топтың) құндық балансын ұлғайтады;

      2) актив түріне сәйкес келетін топтың (кіші топтың) құндық балансы болмаған кезде, актив түріне сәйкес келетін топтың (кіші топтың) ағымдағы салықтық кезеңнің соңындағы құндық балансын қалыптастырады.

      Осы Кодекстің 268-бабының 13-тармағында көзделген жағдайды қоспағанда, осы тармақта көзделген келесі шығыстар салық салу мақсаттарында өздері бухгалтерлік есепке алуда активтердің баланстық құнын ұлғайтуға жатқызылған салықтық кезеңде танылады.

      Лизинг шартынан басқа, мүліктік жалдау (жалға алу) шарты бойынша алынған мүлікке қатысты шегілген және бухгалтерлік есепке алуда ұзақ мерзімді актив ретінде танылған келесі шығыстар сомасы осы Кодекстің 266-бабы 1-тармағының 4) тармақшасына сәйкес тіркелген актив ретінде есепке алынады.

      3. Инвестициялық салықтық преференцияларды қолдануға құқығы бар салық төлеуші өндірістік мақсаттағы ғимараттар мен құрылысжайларды, сондай-ақ машиналар мен жабдықтарды реконструкциялауға, жаңғыртуға арналған келесі шығыстарды өзі таңдауы бойынша осы баптың 2-тармағына немесе осы Кодекстің 274276-баптарына сәйкес шегерімге жатқызуға құқылы.

      4. Осы Кодекстің 266-бабы 2-тармағының 1) тармақшасында көрсетілген активтер бойынша пайдалы қазбаларды коммерциялық табудан кейін өндіру басталған кезден бастап шегілген келесі шығыстардың бухгалтерлік есепке алуда мұндай активтердің баланстық құнын ұлғайтуға жатқызуға жататын сомасы осы Кодекстің 258-бабының 1-тармағында көзделген амортизацияланатын активтердің тобы бойынша жинақталған шығыстардың салықтық кезеңнің соңындағы сомасын, оның ішінде мұндай сома салықтық кезеңнің соңында нөлге тең болған жағдайда да ұлғайтады.

      Осы тармақта көзделген келесі шығыстар салық салу мақсаттарында өздері бухгалтерлік есепке алуда активтердің баланстық құнын ұлғайтуға жатқызылған салықтық кезеңде танылады.

      5. Осы баптың 2 және 4-тармақтарында көрсетілген келесі шығыстарды, сондай-ақ осы Кодекстің 228-бабының 6-тармағына сәйкес амортизацияға жатпайтын активтердің бастапқы құнын ұлғайтатын келесі шығыстарды қоспағанда, келесі шығыстар, оның ішінде жалға алушы жалға алынған мүлікке қатысты жүргізген келесі шығыстар өздері жүргізілген салықтық кезеңде шегерімге жатқызылуға жатады.

      Ескерту. 272-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI (01.01.2018 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2018 бастап қолданысқа енгізіледі) Заңдарымен.

273-бап. Тiркелген активтер бойынша басқа да шегерiмдер

      1. Өтеусіз беруді қоспағанда, кiші топтың (І топ бойынша) тiркелген активі шығып қалғаннан кейiн кіші топтың салықтық кезең соңындағы құндық балансы мөлшеріндегі сома І топтың тіркелген активтерінің шығып қалуынан болған залал деп танылады.

      Осы кіші топтың құндық балансы нөлге теңестіріледі және шегерімге жатпайды.

      2. Топтың (ІІ, ІІІ және IV топтар бойынша) барлық тiркелген активтерi шығып қалғаннан кейiн тиісті топтың салықтық кезең соңындағы құндық балансы, егер осы бапта өзгеше көзделмесе, шегерімге жатады.

      3. Кіші топтың (І топ бойынша) немесе топтың (ІІ, ІІІ және IV топтар бойынша) барлық тiркелген активтерiн өтеусіз берген кезде тиісті кiші топтың немесе топтың салықтық кезең соңындағы құндық балансы нөлге теңестіріледі және шегерімге жатпайды.

      4. Салық төлеушi кiші топтың (топтың) салықтық кезең соңындағы құндық балансының республикалық бюджет туралы заңмен белгіленген және салықтық кезеңнің соңғы күні қолданыста болатын айлық есептік көрсеткіштің 300 еселенген мөлшерінен аз соманы құрайтын шамасын шегерімге жатқызуға құқылы.

      5. Пайдалы қатты қазбаларды өндіруді жүзеге асыратын жер қойнауын пайдаланушы кiші топтың (топтың) салықтық кезең соңындағы құндық балансының шамасын шегерімге жатқызуға құқылы. Шегерім өндіруге арналған келісімшарт бойынша барлық кен орындарын әзірлеу салдарларын жою жөніндегі жұмыс аяқталған салықтық кезеңде жүргізіледі.

      Өндіруге арналған көрсетілген келісімшарт бойынша жылдық жиынтық кіріс болмаған немесе залал болған жағдайда, шегерім осындай жер қойнауын пайдаланушының өндіруге арналған басқа келісімшарты бойынша жүргізіледі.

      Бұл ретте шегерім мөлшері республикалық бюджет туралы заңмен белгіленген және салықтық кезеңнің соңғы күні қолданыста болатын айлық есептік көрсеткіштің 150 000 еселенген мөлшерінен аспауға тиіс.

4-параграф. Инвестициялық салықтық преференциялар

274-бап. Инвестициялық салықтық преференциялар

      1. Инвестициялық салықтық преференциялар (бұдан әрі осы параграфта – преференциялар) салық төлеушінің таңдауы бойынша осы бапқа және осы Кодекстің 275 және 276-баптарына сәйкес қолданылады және преференциялар объектілерінің құнын және (немесе) реконструкциялауға, жаңғыртуға арналған келесі шығыстарды шегеруге жатқызуды білдіреді.

      Осы баптың 6-тармағында көрсетілгендерді қоспағанда, Қазақстан Республикасының заңды тұлғалары преференцияларды қолдану құқығына ие болады.

      2. Қазақстан Республикасының аумағында алғаш рет пайдалануға енгізілетін өндірістік мақсаттағы ғимараттар және құрылысжайлар, машиналар мен жабдық өздері пайдалануға енгізілген салықтық кезеңнен кейінгі кемінде үш салықтық кезең ішінде бір мезгілде мынадай шарттарға сәйкес келсе:

      1) концессия шарты шеңберінде концеденттің концессионерге (құқық мирасқорына немесе концессия шартын іске асыру үшін тек қана концессионер арнайы құрған заңды тұлғаға) иеленуге немесе пайдалануға берген, қызмет ету мерзімі бір жылдан асатын активтер немесе негізгі құралдар болып табылса;

      2) преференцияларды қолданған салық төлеуші кіріс алуға бағытталған қызметте пайдаланып жатса;

      3) өздерін пайдаланудың өзіндік ерекшеліктеріне байланысты жер қойнауын пайдалануға арналған келісімшарт (келісімшарттар) бойынша қызметті жүзеге асырумен тікелей себептік-салдарлық байланысы бар активтер болып табылмаса;

      4) жер қойнауын пайдаланушы осы активтер бойынша шеккен келесі шығыстар салықтық есепке алуда жер қойнауын пайдалануға арналған келісімшарт (келісімшарттар) бойынша қызмет пен келісімшарттан тыс қызмет арасында бөлінуге жатпаса;

      5) Қазақстан Республикасының кәсіпкерлік саласындағы заңнамасына сәйкес 2009 жылғы 1 қаңтарға дейін жасалған келісімшарттар бойынша инвестициялық жоба шеңберінде пайдалануға енгізілетін активтер болып табылмаса;

      6) Қазақстан Республикасының кәсіпкерлік саласындағы заңнамасына сәйкес 2014 жылғы 31 желтоқсаннан кейін жасалған инвестициялық келісімшарт бойынша инвестициялық басым жоба шеңберінде пайдалануға енгізілген активтер болып табылмаса;

      7) осы Кодекстің 288-бабы 1-тармағы бірінші бөлігінің 7) тармақшасына сәйкес салық салынатын кірісті азайту жүргізілген активтер болып табылмаса, преференциялар объектілеріне жатқызылады.

      Осы тармақтың мақсаттары үшін жерасты суларын өндіруді жүзеге асыратын жер қойнауын пайдаланушы жерасты суларын өндіруге осындай құқықты иеленгендіктен ғана жер қойнауын пайдаланушы болып табылатын және өндірілген жерасты суын алкогольсіз сусындар өндіру үшін пайдаланатын жағдайда, жерасты суларын өндіруге арналған келісімшарт жер қойнауын пайдалануға арналған келісімшарт деп танылмайды.

      3. Өндірістік мақсаттағы ғимараттар мен құрылысжайларды, машиналар мен жабдықты реконструкциялауға, жаңғыртуға арналған келесі шығыстар, мұндай ғимараттар мен құрылысжайлар, машиналар мен жабдықтар бір мезгілде мынадай шарттарға сәйкес келген кезде:

      1) халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес салық төлеушінің бухгалтерлік есепке алуында негізгі құралдар ретінде есепке алынса;

      2) реконструкциялау, жаңғырту жүзеге асырылғаннан соң пайдалануға енгізілген салықтық кезеңнен кейінгі кемінде үш салықтық кезең ішінде кіріс алуға бағытталған қызметте пайдалануға арналған болса;

      3) реконструкциялауды, жаңғыртуды жүзеге асыру кезеңінде пайдаланудан уақытша шығарылса;

      4) өздерін пайдаланудың өзіндік ерекшеліктеріне байланысты жер қойнауын пайдалануға арналған келісімшарт (келісімшарттар) бойынша қызметті жүзеге асырумен тікелей себептік-салдарлық байланысы бар активтер болып табылмаса;

      5) жер қойнауын пайдаланушы осы активтер бойынша шеккен келесі шығыстар салықтық есепке алуда жер қойнауын пайдалануға арналған келісімшарт (келісімшарттар) бойынша қызмет пен келісімшарттан тыс қызмет арасында бөлінуге жатпаса, өздері іс жүзінде жүргізілген салықтық кезеңде шегерімге жатқызылуға жатады.

      Преференцияларды қолдану мақсаттары үшін негізгі құралды реконструкциялау, жаңғырту – келесі шығыстардың бір түрі, олардың нәтижелері бір мезгілде:

      негізгі құралдың конструкциясын өзгерту, оның ішінде жаңарту;

      негізгі құралдың қызмет мерзімін үш жылдан астам уақытқа ұзарту;

      реконструкциялауды, жаңғыртуды жүзеге асыру үшін осы негізгі құрал пайдаланудан уақытша шығарылған күнтізбелік айдың басындағы техникалық сипаттамаларымен салыстырғанда негізгі құралдың техникалық сипаттамаларының жақсаруы болып табылады.

      4. Осы баптың мақсаттарында мыналардан:

      сауда ғимараттарынан (осындай ғимараттардың бөліктерінен);

      мәдени-ойын-сауық мақсатындағы ғимараттардан (осындай ғимараттардың бөліктерінен);

      қонақ үй, мейрамхана ғимараттарынан және қысқа мерзімде тұруға, қоғамдық тамақтануға арналған басқа да ғимараттардан (осындай ғимараттардың бөліктерінен);

      офистік ғимараттардан (осындай ғимараттардың бөліктерінен);

      автомобильдерге арналған гараждардан (осындай ғимараттардың бөліктерінен);

      автотұрақтардан (осындай ғимараттардың бөліктерінен) басқа тұрғынжай емес ғимараттар (тұрғынжай емес ғимараттардың бөліктері) өндірістік мақсаттағы ғимараттарға жатады.

      Осы баптың мақсаттарында спортқа арналған құрылысжайлар мен демалу орындарынан, мәдени-ойын-сауық, қонақ үй, мейрамхана мақсатындағы, әкімшілік мақсаттарға, автомобильдер тұрағына немесе аялдауына арналған құрылысжайлардан басқа құрылысжайлар өндірістік мақсаттағы құрылысжайларға жатады.

      5. Преференцияларды қолдану мақсаттары үшін:

      1) құрылыс мердігерлігі шартын жасасу жолымен салу кезінде – Қазақстан Республикасының сәулет, қала құрылысы және құрылыс қызметі туралы заңнамасына сәйкес ғимаратты (ғимараттың бөлігін) пайдалануға енгізу актісіне қол қойылғаннан кейін құрылыс салушының құрылыс объектісін тапсырыс берушіге беруі;

      2) қалған жағдайларда – Қазақстан Республикасының сәулет, қала құрылысы және құрылыс қызметі туралы заңнамасына сәйкес ғимаратты (ғимараттың бөлігін) пайдалануға енгізу актісіне қол қою Қазақстан Республикасының аумағында жаңадан тұрғызылған ғимараттың (ғимарат бөлігінің) алғаш рет пайдалануға енгізілуі болып табылады.

      6. Мынадай шарттардың біреуіне немесе бірнешеуіне сәйкес келсе:

      1) салық төлеушіге салық салу осы Кодекстің 21-бөліміне сәйкес жүзеге асырылса;

      2) салық төлеуші спирттің, алкоголь өнімінің, темекі бұйымдарының барлық түрлерін өндіруді және (немесе) өткізуді жүзеге асырса;

      3) салық төлеуші осы Кодекстің 78-тарауында көзделген арнаулы салық режимін қолданса, салық төлеушілердің преференцияларды қолдануға құқығы болмайды.

      Ескерту. 274-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 24.06.2021 № 53-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңдарымен.

275-бап. Преференцияларды қолдану

      1. Преференцияларды қолдану мынадай әдістердің бірі:

      1) объект пайдалануға енгізілгеннен кейінгі шегерім әдісі;

      2) объект пайдалануға енгізілгенге дейінгі шегерім әдісі бойынша жүзеге асырылады.

      2. Объект пайдалануға енгізілгеннен кейінгі шегерім әдісін қолдану преференциялар объектілерінің осы Кодекстің 276-бабының 2 және 3-тармақтарына сәйкес айқындалған бастапқы құнын пайдаланудың алғашқы үш салықтық кезеңі ішінде тең үлеспен немесе пайдалануға енгізу жүзеге асырылған салықтық кезеңде біржолғы ретпен шегерімге жатқызуды білдіреді.

      3. Объект пайдалануға енгізілгенге дейінгі шегерім әдісін қолдану преференция объектілерін салуға, өндіруге, сатып алуға, монтаждауға және орнатуға арналған шығындарды, сондай-ақ өндірістік мақсаттағы ғимараттар мен құрылысжайлар, машиналар мен жабдықтар пайдалануға енгізілгенге дейін осындай шығындар іс жүзінде жүргізілген салықтық кезеңде оларды реконструкциялауға, жаңғыртуға арналған келесі шығыстарды шегерімге жатқызуды білдіреді.

      4. Егер осы баптың 5-тармағында өзгеше көзделмесе, егер преференциялар қолданылған өндірістік мақсаттағы ғимараттар мен құрылысжайлар, машиналар мен жабдықтар пайдалануға енгізілген салықтық кезеңнен кейінгі үш салықтық кезең ішінде мына жағдайлардың бірінде:

      1) салық төлеуші осы Кодекстің 274-бабы 2 – 4-тармақтарының ережелерін бұзуға жол берсе;

      2) преференцияларды қолданған салық төлеуші немесе мұндай салық төлеуші қайта ұйымдастырылған жағдайда, оның құқық мирасқоры осы Кодекстің 274-бабының 6-тармағы ережелерінің кез келгеніне сәйкес келетін жағдай басталса, преференциялар қолданыла бастаған күннен бастап жойылады және салық төлеуші шегерімдерді преференциялар қолданылған әрбір салықтық кезең үшін олардың сомасына азайтуға міндетті.

      5. Заңды тұлға Қазақстан Республикасы Үкіметінің шешіміне сәйкес бөлініп шығу жолымен қайта ұйымдастырылған кезде, егер осы Кодекстің 274-бабының 2-тармағында белгіленген преференциялар объектілерін пайдалануға енгізілген салықтық кезеңнен кейінгі кемінде үш салықтық кезең ішінде кіріс алуға бағытталған қызметте пайдалану туралы талап осындай қайта ұйымдастыру салдарынан орындалмаған жағдайда, қайта ұйымдастырылған тұлғада преференцияларды жою жүргізілмейді.

      Осы тармақ мынадай шарттар бір мезгілде сақталған кезде:

      1) қайта ұйымдастырылатын заңды тұлға акцияларының бақылау пакеті қайта ұйымдастырылу күнінде ұлттық басқарушы холдингке тиесілі болса;

      2) қайта ұйымдастырылатын заңды тұлға преференциялар қолданылған объектілерді қайта ұйымдастырылу нәтижесінде жаңадан пайда болған заңды тұлғаларға берсе;

      3) преференциялар объектілерін беру қайта ұйымдастырылу нәтижесінде жаңадан пайда болған заңды тұлғалар тіркеуші органда мемлекеттік тіркелген күннен бастап үш жыл ішінде жүзеге асырылса, қолданылады.

      Ескерту. 275-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI Заңымен (01.07.2019 бастап қолданысқа енгізіледі).

276-бап. Преференциялар объектілерін салықтық есепке алу ерекшеліктері

      1. Егер осы бапта өзгеше белгіленбесе, салық төлеуші преференциялар объектілерін, сондай-ақ өндірістік мақсаттағы ғимараттар мен құрылысжайларды, машиналар мен жабдықтарды реконструкциялауға, жаңғыртуға арналған келесі шығыстарды есепке алуды өздері бойынша преференциялар қолданылған өндірістік мақсаттағы ғимараттар мен құрылысжайлар, машиналар мен жабдықтар пайдалануға енгізілген салықтық кезеңнен кейінгі үш салықтық кезең ішінде тіркелген активтерден бөлек жүзеге асырады.

      Преференциялар объектілері және өндірістік мақсаттағы ғимараттар мен құрылысжайларды, машиналар мен жабдықтарды реконструкциялауға, жаңғыртуға арналған келесі шығыстар өзіне преференциялар қолданылған әрбір объект бөлінісінде есепке алынады.

      2. Негізгі құрал болып табылатын преференциялар объектісінің бастапқы құнына салық төлеуші осы объект пайдалануға енгізілген күнге дейін шеккен шығындар қосылады. Мұндай шығындарға объектіні сатып алуға, оны өндіруге, салуға, монтаждауға және орнатуға арналған шығындар, сондай-ақ:

      осы Кодекстің 264-бабының 2), 3), 4) және 5) тармақшаларына сәйкес шегерімге жатқызуға жатпайтын шығындардан (шығыстардан);

      амортизациялық аударымдардан;

      бухгалтерлік есепке алуда туындайтын және осы Кодекстің 242-бабының 5-тармағына сәйкес салық салу мақсаттарындағы шығыс ретінде қарастырылмайтын шығындардан (шығыстардан) басқа, халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес оның құнын ұлғайтатын басқа да шығындар жатады.

      3. Концессия шарты шеңберінде концеденттер концессионерге (құқық мирасқорына немесе концессия шартын іске асыру үшін тек қана концессионер арнайы құрған заңды тұлғаға) иеленуге немесе пайдалануға берген, қызмет ету мерзімі бір жылдан асатын активтердің бастапқы құны осы Кодекстің 268-бабының 10-тармағына сәйкес айқындалады.

      4. Өздері бойынша преференциялар жойылған активтер осы Кодекстің 266-бабы 1-тармағының ережелеріне сай болғанда пайдалануға енгізілген күнінен бастап тіркелген активтер болып танылады және осы Кодекстің 267 және 268-баптарында айқындалған тәртіппен осындай актив түріне сәйкес келетін топтың (кіші топтың) құндық балансына қосылады.

      5. Өндірістік мақсаттағы ғимараттар мен құрылысжайларды, машиналар мен жабдықтарды реконструкциялауға, жаңғыртуға арналған келесі шығыстар бойынша преференциялар жойылған кезде мұндай шығыстар осы Кодекстің 272-бабының 2-тармағында айқындалған тәртіппен есепке алынады.

      6. Преференциялар объектісі осы баптың 4-тармағында көрсетілгендерден басқа, преференциялар объектісі пайдалануға енгізілген салықтық кезеңнен кейінгі үш салықтық кезең өткен соң осы Кодекстің 266-бабы 1-тармағының ережелеріне сай болғанда тіркелген актив болып танылады және осы Кодекстің 267 және 268-баптарында айқындалған тәртіппен осындай актив түріне сәйкес келетін топтың (кіші топтың) құндық балансына қосылады.

      Ескерту. 276-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2018 бастап қолданысқа енгізіледі) Заңымен.

5-параграф. Туынды қаржы құралдары

277-бап. Жалпы ережелер

      1. Салық салу мақсаттарында туынды қаржы құралдары:

      1) хеджирлеу мақсаттарында;

      2) базалық активті беру мақсаттарында;

      3) өзге де мақсаттарда пайдаланылатын туынды қаржы құралдарына бөлінеді.

      2. Әрбір туынды қаржы құралы бойынша осы Кодекстің 278, 279-баптарына және 299-бабының 3-тармағына сәйкес кіріс немесе залал айқындалады.

      3. Туынды қаржы құралы хеджирлеу немесе базалық активті беру мақсаттарында қолданылған жағдайда, туынды қаржы құралының салықтық есепке алынуы осы Кодекстің 280 және 281-баптарына сәйкес жүзеге асырылады.

      4. Туынды қаржы құралдары бойынша кіріс хеджирлеу немесе базалық активті беру мақсаттарынан өзге мақсаттарда пайдаланылатын туынды қаржы құралдары жөніндегі кірістер бойынша түзіледі және ол мынадай тәртіппен айқындалады:

      хеджирлеу немесе базалық активті беру мақсаттарынан өзге мақсаттарда пайдаланылатын, осы Кодекстің 278 және 279-баптарына сәйкес айқындалған туынды қаржы құралдары бойынша кірістердің жалпы сомасы,

      алу

      хеджирлеу немесе базалық активті беру мақсаттарынан өзге мақсаттарда пайдаланылатын туынды қаржы құралдары бойынша есепті салықтық кезеңдегі залалдардың жалпы сомасы

      алу

      туынды қаржы құралдары бойынша алдыңғы салықтық кезеңдерден ауыстырылған залалдар.

278-бап. Орындалу мерзімі ұзақ туынды қаржы құралын қоспағанда, туынды қаржы құралы бойынша кіріс

      1. Өзі бойынша кіріс осы Кодекстің 279-бабына сәйкес айқындалатын туынды қаржы құралын қоспағанда, туынды қаржы құралы бойынша кіріс туынды қаржы құралы бойынша түсімдердің шығыстардан асып кетуі ретінде айқындалады.

      Салықтық есепке алу мақсаттары үшін мұндай кіріс салық төлеушінің туынды қаржы құралы бойынша құқықтары немесе міндеттемелері орындалған, мерзімінен бұрын немесе өзгедей тоқтатылған күні, сондай-ақ өзі бойынша талаптар туынды қаржы құралымен бұрын жасалған мәміле бойынша міндеттемелерді толығымен немесе ішінара өтейтін туынды қаржы құралымен мәміле жасасу күні танылады.

      2. Туынды қаржы құралы бойынша мәміле мерзімі ішінде аралық есеп айырысулар кезінде, сондай-ақ орындау немесе мерзімінен бұрын тоқтату күні алынуға жататын (алынған) төлемдер осы туынды қаржы құралы бойынша түсімдер болып табылады.

      3. Туынды қаржы құралы бойынша мәміле мерзімі ішінде аралық есеп айырысулар кезінде, сондай-ақ орындау немесе мерзімінен бұрын тоқтату күні төленуге жататын (төленген) төлемдер осы туынды қаржы құралы бойынша шығыстар болып табылады.

279-бап. Орындалу мерзімі ұзақ туынды қаржы құралы бойынша кіріс

      1. Своп бойынша, сондай-ақ қолданылу мерзімі жасалған күнінен бастап он екі айдан асатын және орындалуы қаржы құралының қолданылу мерзімі аяқталғанға дейін мөлшерлері бағаның, валюта бағамының, пайыздық мөлшерлемелер көрсеткіштерінің, индекстердің және осындай туынды қаржы құралы белгілеген өзге де көрсеткіштің өзгеруіне байланысты болатын төлемдерді жүзеге асыруды көздейтін өзге туынды қаржы құралы бойынша кіріс осы бапта белгіленген ережелерді ескере отырып, түсімдердің шығыстардан асып кетуі ретінде айқындалады.

      Салықтық есепке алу мақсаттарында осы тармақта көрсетілген туынды қаржы құралы бойынша кіріс осы тармақта көрсетілген асып кету пайда болатын әрбір салықтық кезеңде танылады.

      2. Осы баптың 1-тармағында көрсетілген туынды қаржы құралы бойынша түсімдер есепті салықтық кезең ішінде осы туынды қаржы құралы бойынша алынуға жататын (алынған) төлемдер болып табылады.

      3. Осы баптың 1-тармағында көрсетілген туынды қаржы құралы бойынша шығыстар есепті салықтық кезең ішінде осы туынды қаржы құралы бойынша төленуге жататын (төленген) төлемдер болып табылады.

280-бап. Хеджирлеу операциялары бойынша салықтық есепке алу ерекшеліктері

      1. Бағаның, валюта бағамының, пайыздық мөлшерлеменің қолайсыз өзгеруі немесе хеджирлеу объектісінің өзге көрсеткішінің қолайсыз өзгеруі нәтижесіндегі ықтимал залалдарды азайту мақсатында туынды қаржы құралдарымен жасалатын және халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес салық төлеушінің бухгалтерлік есепке алуында хеджирлеу құралдары болып танылған операциялар хеджирлеу болып табылады. Активтер және (немесе) міндеттемелер, сондай-ақ көрсетілген активтерге және (немесе) міндеттемелерге немесе күтілетін мәмілелерге байланысты ақша ағындары хеджирлеу объектілері болып табылады.

      2. Туынды қаржы құралдарымен жасалатын операцияларды хеджирлеу операцияларына жатқызудың негізділігін растау үшін салық төлеуші осы операцияларды жасау хеджирлеу объектісімен жасалатын мәмілелер бойынша ықтимал залалдардың (пайданы толық алмаудың) мөлшерін төмендетуге алып келетінін (алып келуі мүмкін екенін) растайтын есеп-қисап жасайды.

      3. Өзі бойынша хеджирлеу объектісі нақты мәміле болып табылатын туынды қаржы құралы бойынша кіріс немесе залал салықтық есепке алуда хеджирлеу мәмілесінің нәтижесі танылған күні осы Кодекстің хеджирлеу объектісі үшін белгіленген нормаларына сәйкес есепке алынады.

      4. Өзі бойынша хеджирлеу объектісі нақты мәміле болып табылмайтын туынды қаржы құралы бойынша кіріс немесе залал мұндай кіріс немесе залал тиісінше осы Кодекстің 278 және 279-баптарына сәйкес танылған салықтық кезеңде тиісінше жылдық жиынтық кіріске қосылады немесе шегерімге жатады.

      Ескерту. 280-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2018 бастап қолданысқа енгізіледі) Заңымен.

281-бап. Базалық активті беру жолымен орындау кезіндегі салықтық есепке алу ерекшеліктері

      1. Егер туынды қаржы құралы базалық активті сатып алу немесе өткізу мақсаттарында қолданылатын болса, онда көрсетілген базалық активті сатып алу немесе өткізу нәтижесінде төленуге жататын (шегілген) шығыстар және алынуға жататын (алынған) төлемдер туынды қаржы құралдары бойынша шығыстарға және түсімдерге жатпайды.

      2. Осы баптың 1-тармағында көрсетілген операциялардан болатын түсімдер мен шығыстар салықтық есепке алу мақсаттарында осы Кодекстің базалық актив үшін белгіленген нормаларына сәйкес есепке алынады.

6-параграф. Ұзақ мерзімді келісімшарттар

282-бап. Жалпы ережелер

      1. Келісімшарт бойынша көзделген өндіру, орнату, салу басталған салықтық кезең шегінде аяқталмаған өндіруге, орнатуға, салуға арналған келісімшарт (шарт) ұзақ мерзімді келісімшарт болып табылады.

      2. Салықтық есепке алу әрбір ұзақ мерзімді келісімшарт бойынша жеке жүргізіледі.

      3. Ұзақ мерзімді келісімшарт бойынша кіріс салық төлеушінің таңдауы бойынша іс жүзіндегі әдіс немесе аяқтау әдісі бойынша әрбір ұзақ мерзімді келісімшарт бойынша жеке айқындалады.

      Кірістерді айқындаудың таңдап алынған әдісі әрбір ұзақ мерзімді келісімшарт бойынша қолданылатын әдістерді көрсетуге арналған салықтық тіркелімде көрсетіледі және оны ұзақ мерзімді келісімшартты қолдану мерзімі ішінде өзгертуге болмайды.

      Осындай салықтық тіркелім немесе онда таңдап алынған әдіс туралы ақпарат болмаған кезде іс жүзіндегі әдіс осындай әдіс болып танылады.

      4. Салықтық кезеңде ұзақ мерзімді келісімшарт бойынша шегілген шығыстар сомасы осы бөлімнің 2, 3 және 4-параграфтарына сәйкес шегерімге жатқызуға жатады.

283-бап. Іс жүзіндегі әдісті қолданған кезде ұзақ мерзімді келісімшарт бойынша кірісті айқындау тәртібі

      1. Есепті салықтық кезеңде алынуға жататын (алынған), бірақ ұзақ мерзімді келісімшарт бойынша осындай кезеңде шегілген шығыстар сомасынан кем емес кіріс іс жүзіндегі әдіс бойынша есепті салықтық кезеңдегі ұзақ мерзімді келісімшарт бойынша кіріс болып танылады.

      2. Егер ұзақ мерзімді келісімшарттың қолданыс мерзімі ішінде осындай келісімшарт бойынша, осы баптың 1-тармағына сәйкес айқындалған кіріс ұзақ мерзімді келісімшарттың бүкіл қолданылу кезеңінде ол бойынша айқындалатын жалпы кіріс сомасынан асып кеткен жағдайда:

      1) осындай асып кету болған салықтық кезеңде – ұзақ мерзімді келісімшарттың бүкіл қолданылу кезеңінде ол бойынша айқындалатын жалпы кіріс сомасы мен ұзақ мерзімді келісімшарт қолданылған алдыңғы салықтық кезеңдерде жылдық жиынтық кіріске қосылған осындай келісімшарт бойынша кіріс сомасы арасындағы оң айырма мөлшеріндегі кіріс;

      2) ұзақ мерзімді келісімшарт қолданылған кейінгі салықтық кезеңдерде – нөлге тең сома ұзақ мерзімді келісімшарт бойынша кіріс болып танылады.

284-бап. Аяқтау әдісін қолданған кезде ұзақ мерзімді келісімшарт бойынша кірісті айқындау тәртібі

      1. Аяқтау әдісін қолданған кезде есепті салықтық кезеңде салық салу мақсаттары үшін ұзақ мерзімді келісімшарт бойынша кіріс мынадай тәртіппен айқындалады:

      ұзақ мерзімді келісімшарттың бүкіл қолданылу кезеңінде ол бойынша алынуға жататын осы келісімшарт бойынша жалпы кіріс сомасы мен ағымдағы салықтық кезеңде осындай келісімшартты орындау үлесінің көбейтіндісі

      алу

      алдыңғы салықтық кезеңдерде салық салу мақсаттарында осындай ұзақ мерзімді келісімшарт бойынша кіріс.

      2. Егер осы бапта өзгеше көзделмесе, ұзақ мерзімді келісімшартты орындау үлесі мынадай формула бойынша есептеледі:

      А/(А+Б), мұнда:

      А – ұзақ мерзімді келісімшарт бойынша алдыңғы және есепті салықтық кезеңдер үшін осы Кодекске сәйкес шегерімге жатқызылған шығыстар;

      Б – ұзақ мерзімді келісімшарт бойынша жұмыстарды аяқтау үшін кейінгі салықтық кезеңдерде жобалау-сметалық құжаттамаға сәйкес жүргізілуге тиіс, ұзақ мерзімді келісімшартты қолданудың кейінгі салықтық кезеңдерінде шегерімге жатқызуға жататын, ұзақ мерзімді келісімшарт бойынша шығыстар.

      3. Ұзақ мерзімді келісімшарттың қолданылу мерзімі аяқталатын салықтық кезеңде осындай ұзақ мерзімді келісімшарттың орындалу үлесі бірге тең.

285-бап. Салықтық міндеттеме заттай нысанда орындалған жағдайда, көмірсутектерді беру кезінде корпоративтік табыс салығының мақсаттары үшін жылдық жиынтық кіріс пен шегерімдердің мөлшерін айқындау ерекшеліктері

      Жер қойнауын пайдаланушы салықтарды төлеу бойынша салықтық міндеттемені заттай нысанда орындаған жағдайда, пайдалы қазбаларды мемлекет атынан алушыға беру күнінде:

      1) заттай нысанда орындалған, салықтарды төлеу бойынша орындалған салықтық міндеттеме сомасы жылдық жиынтық кіріске қосуға жатады;

      2) салықтарды төлеу есебіне заттай нысанда берілген пайдалы қазбалардың өзіндік құны шегерімге жатқызылады;

      3) салықтарды төлеу бойынша заттай нысанда орындалған салықтық міндеттеменің сомасы осы Кодекстің 263-бабында айқындалған тәртіппен шегерімге жатқызылады.

7-параграф. Кірістер мен шегерімдерді түзету

286-бап. Жалпы ережелер

      Осы Кодекстің 287-бабында белгіленген жағдайларда, есепті салықтық кезеңдегі кірістің немесе шегерімнің мөлшерін бұрын танылған кірістің немесе шегерімнің сомасы шегінде ұлғайту немесе азайту түзету болып танылады.

287-бап. Кірістер мен шегерімдерді түзету

      1. Кірістер немесе шегерімдер мынадай жағдайларда:

      1) тауарлар толық немесе ішінара қайтарылғанда;

      2) мәміле шарттары өзгертілгенде;

      3) өткізілген немесе сатып алынған тауарлар, жұмыстар, көрсетілетін қызметтер үшін баға, өтемақы өзгертілгенде түзетілуге жатады. Осы тармақшаның ережесі өткізілген немесе сатып алынған тауарлардың, орындалған жұмыстардың, көрсетілген қызметтердің ұлттық валютада төленуге жататын құнының сомасы шарттың талаптары негізге алына отырып өзгертілген кезде де қолданылады;

      4) бағадан шегерістер, сатудан шегерістер жасалғанда;

      5) өзі бойынша кірісті түзету осы баптың 2-тармағына сәйкес жүргізілетін талапты есептен шығарғанда түзетілуге жатады.

      2. Кірісті түзетуді салық төлеуші – кредитор:

      заңды тұлғадан;

      дара кәсіпкерден;

      Қазақстан Республикасында қызметті тұрақты мекеме арқылы жүзеге асыратын бейрезидент-заңды тұлғадан осындай тұрақты мекеменің қызметіне қатысты талаптар бойынша талапты есептен шығарған кезде жүргізеді.

      Осы тармақта көзделген кірісті түзету:

      1) дебитор-салық төлеуші таратылған кезде оның тарату балансын бекіту күні кредитор-салық төлеуші талапты талап етпеген;

      2) талап заңды күшіне енген сот шешімі бойынша есептен шығарылған жағдайларда жүзеге асырады.

      Түзету бір мезгілде мынадай шарттар сақталған:

      1) талаптардың туындауын растайтын бастапқы құжаттар болған;

      2) талап бухгалтерлік есепке алуда кірісті түзету күнінде көрсетілген не алдыңғы кезеңдердегі бухгалтерлік есепке алуда шығысқа жатқызылған (есептен шығарылған) кезде жүргізіледі. Кірісті түзету есептен шығарылған талаптың және осындай талап бойынша бұрын танылған кірістің сомасы шегінде жүргізіледі.

      Осы Кодекске сәйкес күмәнді деп танылған талаптарға осы тармақтың ережелері қолданылмайды.

      3. Талаптардың кәсіпорынды мүліктік кешен ретінде сатып алу-сату шарты бойынша берілуіне байланысты олардың мөлшерін азайту кезінде кірісті түзету жүргізілмейді.

      4. Кірістер мен шегерiмдердi түзету осы баптың 1-тармағында көрсетiлген жағдайлар басталған салықтық кезеңде жүргiзiледi.

29-тарау. САЛЫҚ САЛЫНАТЫН КІРІСТІ АЗАЙТУ НЕМЕСЕ ҰЛҒАЙТУ (ЗАЛАЛДЫ АЗАЙТУ) ЖӘНЕ САЛЫҚ ТӨЛЕУШІЛЕРДІҢ КЕЙБІР САНАТТАРЫН САЛЫҚ САЛУДАН БОСАТУ

288-бап. Салық салынатын кірісті азайту

      1. Салық төлеушінің салық салынатын кірісті мынадай шығыстар түрлеріне:

      1) салықтық кезеңде ірі салық төлеушілер мониторингінде тұрған салық төлеушілердің – мынадай:

      осы Кодекстің 239-бабында көзделген әлеуметтік сала объектілерін пайдалану кезінде іс жүзінде шегілген шығыстардың алынуға жататын (алынған) кірістерден асып кеткен сомасын;

      алушысы:

      коммерциялық емес ұйым;

      әлеуметтiк саладағы қызметті жүзеге асыратын ұйым болып табылатын, өтеусіз берілген мүліктің құнын;

      көмекті алатын тұлғаның тарапынан өтініш жасалу негізінде салық төлеушінің шешімі болған кезде қайырымдылық көмекті салық салынатын кірістің 3 пайызынан аспайтын жалпы сомасы мөлшерінде азайтуға құқығы бар.

      Осы тармақшаның ережесі жер қойнауын пайдаланушының келісімшарттық қызметі бойынша салық салынатын кірісіне қатысты да қолданылады;

      2) осы тармақтың 1) тармақшасында көрсетілген салық төлеушілерді қоспағанда, салық төлеушілердің – мынадай:

      осы Кодекстің 239-бабында көзделген әлеуметтік сала объектілерін пайдалану кезінде іс жүзінде шегілген шығыстардың алынуға жататын (алынған) кірістерден асып кеткен сомасын;

      алушысы:

      коммерциялық емес ұйым;

      әлеуметтiк саладағы қызметті жүзеге асыратын ұйым болып табылатын, өтеусiз берiлген мүлiктiң құнын;

      көмекті алатын тұлғаның тарапынан өтініш жасалу негізінде салық төлеушінің шешімі болған кезде қайырымдылық көмекті салық салынатын кірістің 4 пайызынан аспайтын жалпы сомасы мөлшерінде азайтуға құқығы бар.

      Осы тармақшаның ережесі жер қойнауын пайдаланушының келісімшарттық қызметі бойынша салық салынатын кірісіне қатысты да қолданылады;

      3) мүгедектігі бар адамдардың еңбегіне ақы төлеуге жұмсалған шығыстардың 2 еселенген мөлшерін және мүгедектігі бар адамдарға төленетін жалақыға және басқа да төлемдерге есептелген әлеуметтік салық сомасының 50 пайызын;

      3-1) әлеуметтік кәсіпкерлік субъектілерінің тізіліміне енгізілген әлеуметтік кәсіпкерлік субъектілері – мүгедектігі бар адам; мүгедектігі бар баланы тәрбиелеп отырған ата-ана және басқа да заңды өкілдер; зейнеткерлер мен зейнеткерлік жас алдындағы азаматтар (жасына байланысты зейнетақы төлемдеріне құқық беретін жасқа келгенге дейін бес жыл ішінде); жиырма тоғыз жасқа дейінгі балалар ауылдарының тәрбиеленушілері және балалар үйлерінің, жетім балалар мен ата-ана қамқорлығынсыз қалған балаларға арналған мектеп-интернаттардың түлектері; босатылғаннан кейін он екі ай ішінде қылмыстық-атқару (пенитенциарлық) жүйесі мекемелерінен жазасын өтеуден босатылған адамдар; қандас болып табылатын жұмыскерлерді кәсібін игеру бойынша оқытуға, кәсіптік даярлауға, қайта даярлауға немесе олардың біліктілігін арттыруға ақы төлеуге жұмсалған шығыстар, бірақ салықтық кезең үшін бір жұмыскерге республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарында қолданыста болатын айлық есептік көрсеткіштің 120 еселенген мөлшерінен аспайтын мөлшерде азайтуға құқығы бар.

      Осы тармақшаның бірінші бөлігінде көзделген жұмыскердің мәртебесі өзгерген кезде салық салынатын кіріс мөлшерінің азаюы жұмыскер мүгедектігі бар адам; мүгедектігі бар баланы тәрбиелеп отырған ата-ана және басқа заңды өкіл; зейнеткер мен зейнеткерлік жас алдындағы азамат (жасына байланысты зейнетақы төлемдеріне құқық беретін жасқа келгенге дейін бес жыл ішінде); жиырма тоғыз жасқа дейінгі балалар ауылдарының тәрбиеленушісі және балалар үйлерінің, жетім балалар мен ата-ана қамқорлығынсыз қалған балаларға арналған мектеп-интернаттардың түлегі; босатылғаннан кейін он екі ай ішінде қылмыстық-атқару (пенитенциарлық) жүйесі мекемелерінен жазасын өтеуден босатылған адам; қандас болған салықтық кезеңдегі айлардың үлес салмағы негізге алына отырып жүргізіледі.

      Жұмыскерге қатысты салықтық кезеңде салық салынатын кірісті азайту қолданылған кезде келесі салықтық кезеңдерге мұндай азайту қолданылмайды;

      3-2) бейрезидент – жеңілдікті салық салынатын мемлекетте тіркелген өзара байланысты тараптан басқарушылық, консультациялық, консалтингтік, аудиторлық, дизайнерлік, заңдық, бухгалтерлік, адвокаттық, жарнамалық, маркетингтік, франчайзингтік, қаржылық (сыйақы бойынша шығыстарды қоспағанда), инжинирингтік, агенттік көрсетілетін қызметтерді, роялтиді, зияткерлік меншік обьектілерін пайдалануға құқықтарды сатып алу жөніндегі шығындарды – салық салынатын кірістің 3 пайызынан аспайтын жалпы сома мөлшерінде азайтуға құқығы бар.

      Осы тармақшаның мақсатында осы Кодекстің 264-бабының 23) тармақшасына сәйкес өзара байланысты деп танылғандар өзара байланысты тараптар деп танылады;

      4) жеке тұлға салық төлеушіде кемінде үш жыл жұмыспен өтеу міндеттемесі туралы шарт жасасқан жағдайда, салық төлеушімен еңбек қатынастарында тұрмайтын жеке тұлғаны оқытуға арналған шығыстарды азайтуға құқығы бар.

      Осы тармақшаның мақсаттарында оқытуға арналған шығыстар:

      оқытуға ақы төлеуге іс жүзінде жұмсалған шығыстарды;

      тұруға уәкілетті орган белгілеген нормалар шегінде іс жүзінде жұмсалған шығыстарды;

      білім алатын адамға салық төлеуші айқындаған, бірақ уәкілетті орган белгілеген нормалардан аспайтын мөлшерлерде ақша сомасын төлеуге арналған шығыстарды;

      оқуға түскен кезде оқу орнына баруы және оқу аяқталғаннан кейін қайтуына іс жүзінде жұмсалған шығыстарды;

      білім алатын адам оқыту кезеңінде Қазақстан Республикасының шегінен тыс жерде уақытша болған кезеңде науқастанып қалған жағдайға арналған сақтандыру бойынша іс жүзінде жұмсалған шығыстарды қамтиды.

      Осы тармақшаның ережелері:

      жеке тұлға оқыту шығыстарын жеке тұлғаның оқуы аяқталған салықтық кезеңді, сондай-ақ кейінгі салықтық кезеңді қамтитын уақыт кезеңі ішінде толық немесе ішінара өтеген жағдайды қоспағанда, өзін оқыту шығыстары бойынша осы тармақшаның ережелері қолданылған жеке тұлғамен еңбек шарты жеке тұлғаның оқуы аяқталған күннен бастап үш ай ішінде жасалмаған жағдайда қолданылмайды. Мұндай өтеу жағдайында осы тармақшаның ережелері оқыту шығыстарының жеке тұлға өтемеген сомасының мөлшерінде қолданылмайды;

      жеке тұлға оқыту шығыстарын еңбек шарты бұзылған салықтық кезеңді, сондай-ақ кейінгі салықтық кезеңді қамтитын уақыт кезеңі ішінде толық немесе ішінара өтеген жағдайды қоспағанда, өзін оқыту шығыстары бойынша осы тармақшаның ережелері қолданылған жеке тұлғамен еңбек шарты мұндай тұлғамен еңбек шарты жасалған күннен бастап үш жыл өткенге дейін бұзылған жағдайда қолданылмайды. Мұндай өтеу жағдайында осы тармақшаның ережелері оқыту шығыстарының жеке тұлға өтемеген сомасының мөлшерінде қолданылмайды;

      жер қойнауын пайдаланушы мұндай оқыту шығыстарына қатысты осы Кодекстің 261-бабының ережелерін қолданған жағдайда қолданылмайды.

      5) алушысы осы Кодекстің 291-бабының 1-тармағында айқындалған дербес білім беру ұйымы болып табылатын, өтеусiз берiлген мүлiктiң құнын;

      ЗҚАИ-ның ескертпесі!
      5-1) тармақшамен толықтыру көзделген – ҚР 01.07.2024 № 105-VIII (01.01.2025 бастап қолданысқа енгізіледі) Заңымен.
      6) 01.01.2023 дейін қолданыста болды - ҚР 25.12.2017 № 121-VI Заңымен.

      7) осы Кодекстің 274-бабы 4-тармағының талаптарына сәйкес келетін өндірістік мақсаттағы ғимараттар мен құрылысжайларды сатып алу немесе салу шығыстарын азайтуға құқығы бар.

      Осы тармақшаның ережелерін қызметін өңдеу өнеркәсібінде жүзеге асыратын, жалпыға бірдей белгіленген салық салу тәртібін қолданатын шағын кәсіпкерлік субъектісі Қазақстан Республикасының Кәсіпкерлік кодексіне сәйкес есепті салықтық кезең үшін салық салынатын кіріс сомасынан аспайтын сомада қолданады.

      Осы тармақшаның бірінші бөлігінде көзделген активтер осы Кодекстің 7-бөлімінің 3-параграфына сәйкес тіркелген активтер деп танылмайды және осы Кодекстің 7-бөлімінің 4-параграфын қолдану мақсатында преференциялар объектісі болып табылмайды.

      Осы тармақтың мақсаттарында, өтеусіз берілген мүліктің құны:

      ақша беру кезінде – берілген ақшаның мөлшерімен;

      жұмыстар орындау, қызметтер көрсету кезінде – осындай жұмыстарды орындауға, осындай қызметтерді көрсетуге шегілген шығыстардың мөлшерімен;

      өзге мүлік бойынша аталған мүліктің қабылдап алу-беру актісінде көрсетілген, берілген мүліктің баланстық құнының мөлшерімен айқындалады.

      2. Салық төлеушінің мынадай кіріс түрлеріне салық салынатын кірісті азайтуға құқығы бар:

      1) тұрақсыздық айыбын (айыппұлды, өсімпұлды) қоспағанда, лизинг шарты бойынша сыйақы;

      2) осындай сыйақы есепке жазылған күні Қазақстан Республикасының аумағында жұмыс істейтін қор биржасының ресми тізімінде болған борыштық бағалы қағаздар бойынша сыйақы;

      ЗҚАИ-ның ескертпесі!
      3) тармақша жаңа редакцияда көзделген – ҚР 12.12.2023 № 45-VIII (01.01.2030 бастап қолданысқа енгізіледі) Заңымен.

      3) мемлекеттiк эмиссиялық бағалы қағаздар, агенттiк облигациялар бойынша сыйақы;

      ЗҚАИ-ның ескертпесі!
      4) тармақшаны алып тастау көзделген – ҚР 12.12.2023 № 45-VIII (01.01.2030 бастап қолданысқа енгізіледі) Заңымен.

      4) мемлекеттiк эмиссиялық бағалы қағаздарды өткiзу кезінде құн өсімінен түсетін, мемлекеттiк эмиссиялық бағалы қағаздарды өткiзуден шеккен залалдарға азайтылған кірістер;

      5) агенттік облигацияларды өткізу кезінде құн өсімінен түсетін, агенттік облигацияларды өткізуден туындаған залалдарға азайтылған кірістер;

      6) табиғи және техногендік сипаттағы төтенше жағдайлар туындаған жағдайда гуманитарлық көмек түрінде алынған және мақсаты бойынша пайдаланылған мүліктің құны;

      7) республикалық мемлекеттік кәсіпорын Қазақстан Республикасы Үкіметінің шешімі негізінде мемлекеттік органнан немесе республикалық мемлекеттік кәсіпорыннан өтеусіз негізде алған негізгі құралдардың құны;

      ЗҚАИ-ның ескертпесі!
      8) тармақшаның бірінші бөлігінің бірінші абзацына енгізілген өзгеріс 01.01.2029 дейін қолданыста болады - ҚР 26.12.2018 № 203-VI Заңымен.

      8) егер осы тармақтың 9) және 11) тармақшаларында өзгеше белгіленбесе, бір мезгілде мынадай:

      акцияларды немесе қатысу үлестерін өткізу күніне салық төлеуші осы акцияларды немесе қатысу үлестерін үш жылдан астам иеленеді;

      осындай эмитент-заңды тұлға немесе қатысу үлесі өткізілетін осындай заңды тұлға немесе осындай консорциумға қатысу үлесін өткізетін осындай консорциумға қатысушы жер қойнауын пайдаланушы болып табылмайды;

      жер қойнауын пайдаланушылар (жер қойнауын пайдаланушы) болып табылатын тұлғалардың (тұлғаның) мүлкi осындай эмитент-заңды тұлға немесе қатысу үлесі өткізілетін осындай заңды тұлға активтерінің құнында немесе қатысу үлесі өткізілетін осындай консорциум қатысушылары активтерінің жалпы құнында осындай өткiзу күнiне 50 пайыздан аз болады деген шарттар орындалған кезде резидент-заңды тұлға шығарған акцияларды немесе резидент-заңды тұлғаға немесе Қазақстан Республикасында құрылған консорциумға қатысу үлестерiн өткізуден туындаған залалдарға азайтылған резидент-заңды тұлға шығарған акцияларды немесе резидент-заңды тұлғаға немесе Қазақстан Республикасында құрылған консорциумға қатысу үлестерiн өткiзу кезінде құн өсімінен түсетін кірістер.

      Салық төлеушінің акцияларды немесе қатысу үлестерін иеленуінің осы тармақшада көрсетілген мерзімі, егер мұндай акцияларды немесе қатысу үлестерін салық төлеуші бұрынғы меншік иелерінің қайта ұйымдастырылуы нәтижесінде алса, бұрынғы меншік иелерінің акцияларды немесе қатысу үлестерін иелену мерзімдері ескеріле отырып, жиынтық түрде айқындалады.

      Жерасты суларын және (немесе) кең таралған пайдалы қазбаларды өз мұқтажы үшін өндіру құқығына ие болғандықтан ғана жер қойнауын пайдаланушы болып табылатын осындай пайдаланушы, сондай-ақ акциялар немесе қатысу үлестері өткізілген айдың бірінші күнінің алдындағы он екі айлық кезең ішінде Қазақстан Республикасының аумағында орналасқан өзінің және (немесе) өзара байланысты тарап болып табылатын резидент-заңды тұлғаға тиесілі өндірістік қуаттарда көрсетілген кезеңде көмірді қоса алғанда, өндірілген минералды шикізаттың кемінде 70 пайызын кейінгі қайта өңдеуді (бастапқы қайта өңдеуден кейін) жүзеге асыратын жер қойнауын пайдаланушы осы тармақшаның мақсатында жер қойнауын пайдаланушы деп танылмайды.

      Көмірді қоса алғанда, кейінгі қайта өңдеуге жіберілген минералды шикізаттың көлемін айқындаған кезде:

      бастапқы қайта өңдеуден кейінгі кез келген қайта өңдеу нәтижесінде алынған өнімді өндіруге тікелей жіберілген;

      бастапқы қайта өңдеу өнімін кейінгі қайта өңдеуде одан әрі пайдалану мақсатында өндіруге пайдаланылған шикізат ескеріледі.

      Бұл ретте акциялары немесе қатысу үлестері өткізілетін заңды тұлға немесе консорциум активтерінің құнындағы жер қойнауын пайдаланушылар (жер қойнауын пайдаланушы) болып табылатын тұлғалар (тұлға) мүлкінің үлесі осы Кодекстің 650-бабына сәйкес айқындалады;

      9) өткiзу күнiнде Қазақстан Республикасының аумағында жұмыс iстейтiн қор биржасының ресми тiзiмдерiнде болатын бағалы қағаздарды осы қор биржасында ашық сауда-саттық әдiсiмен өткiзуден туындайтын залалдарға азайтылған, өткiзу күнiнде Қазақстан Республикасының аумағында жұмыс iстейтiн қор биржасының ресми тiзiмдерiнде болатын бағалы қағаздарды осы қор биржасында ашық сауда-саттық әдiсiмен өткiзу кезiнде құн өсiмiнен түсетiн кірістер;

      ЗҚАИ-ның ескертпесі!
      10) тармақша 01.01.2027 дейін қолданыста болады - ҚР 25.12.2017 № 121-VI Заңымен.

      10) дауыс беретін акцияларының 100 пайызы Қазақстан Республикасының Ұлттық Банкіне тиесілі орнықтылық ұйымы Ипотекалық тұрғын үй қарыздарын (ипотекалық қарыздарды) қайта қаржыландыру бағдарламасы шеңберінде алған, екінші деңгейдегі банктердің кредиттік портфельдерінің сапасын жақсартуға маманданатын, Қазақстан Республикасының Үкіметі жалғыз акционері болып табылатын ұйым берген банктік салым шарты бойынша сыйақы;

      ЗҚАИ-ның ескертпесі!
      11) тармақша 01.01.2029 дейін қолданыста болады - ҚР 26.12.2018 № 203-VI Заңымен.

      11) осы Кодекстің 293-бабы 1-тармағының 6) тармақшасында аталған заңды тұлғалар шығарған акцияларды, осы Кодекстің 293-бабы 1-тармағының 6) тармақшасында аталған заңды тұлғаларға қатысу үлестерін өткізуден туындаған залалдарға азайтылған, осы Кодекстің 293-бабы 1-тармағының 6) тармақшасында аталған заңды тұлғалар шығарған акцияларды, осы Кодекстің 293-бабы 1-тармағының 6) тармақшасында аталған заңды тұлғаларға қатысу үлестерін өткізу кезінде құн өсімінен түсетін кірістер.

      ЗҚАИ-ның ескертпесі!
      2-тармақтың екінші бөлікпен толықтыру көзделген – ҚР 12.12.2023 № 45-VIII (01.01.2030 бастап қолданысқа енгізіледі) Заңымен.
      Ескерту. 288-бапқа өзгерістер енгізілді - ҚР 20.06.2018 № 161-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 26.12.2018 № 203-VI (01.01.2019 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 24.06.2021 № 53-VII (01.01.2022 бастап қолданысқа енгізіледі); 11.07.2022 № 135-VII (01.01.2023 бастап қолданысқа енгізіледі); 12.12.2023 № 45-VIII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

289-бап. Коммерциялық емес ұйымдарға салық салу

      1. Акционерлiк қоғамдарды, мекемелердi және көппәтерлі тұрғын үй мүлкінің меншік иелерi бірлестігінен басқа тұтыну кооперативтерiн қоспағанда, Қазақстан Республикасының азаматтық заңнамасында коммерциялық емес ұйым үшін белгіленген нысанда тіркелген, қызметiн қоғамдық мүдденi көздеп жүзеге асыратын және мынадай шарттарға сай келетiн:

      1) кіріс ретінде кіріс алу мақсаты жоқ;

      2) алынған таза кірісті немесе мүлiктi қатысушылар арасында бөлмейтiн ұйым осы Кодекстiң мақсаттары үшiн коммерциялық емес ұйым болып танылады.

      2. Осы баптың 1-тармағында көрсетілген шарттар сақталған кезде коммерциялық емес ұйымның мына кірістері жылдық жиынтық кірістен алып тасталуға жатады:

      мемлекеттiк әлеуметтiк тапсырысты жүзеге асыруға арналған шарт бойынша кіріс;

      депозиттер бойынша сыйақы;

      кiру жарналары және мүшелiк жарналар;

      көппәтерлі тұрғын үй пәтерлері, тұрғын емес үй-жайлары меншік иелерінің жарналары;

      депозитке салынған ақшалар бойынша, оның ішінде олар жөніндегі сыйақы бойынша туындаған оң бағамдық айырма сомасының терiс бағамдық айырма сомасынан асып кетуi;

      өтеусiз алынған мүлiк, оның ішінде қайырымдылық көмек, осы Кодекстің 1-бабы 1-тармағының 13) тармақшасында көрсетілгенді қоса алғанда, грант, демеушілік көмек, өтеусiз негiзде алынған ақша және басқа мүлік.

      Осы тармақтың мақсаттары үшін мыналар көппәтерлі тұрғын үйдің пәтерлері, тұрғын емес үй-жайлары меншік иелерінің жарналары деп танылады:

      пәтерлер, көппәтерлі тұрғын үйдің тұрғын емес үй-жайлары меншік иелерінің кондоминиум объектісінің ортақ мүлкіне күрделі жөндеу жүргізу үшін ақша жинақтауға бағытталған міндетті шығыстары;

      көппәтерлі тұрғын үйдің пәтерлері, тұрғын емес үй-жайлары меншік иелерінің кондоминиум объектісін басқаруға және кондоминиум объектісінің ортақ мүлкін күтіп-ұстауға арналған шығыстарды жабуға бағытталған міндетті шығыстары;

      көппәтерлі тұрғын үйдің пәтерлері, тұрғын емес үй-жайлары меншік иелерінің нысаналы жарналарды төлеуге арналған шығыстары;

      көппәтерлі тұрғын үй пәтерлерінің, тұрғын емес үй-жайларының меншік иелері кондоминиум объектісін басқаруға және кондоминиум объектісінің ортақ мүлкін күтіп-ұстауға арналған шығыстарға ақы төлеуді өткізіп алған кезде Қазақстан Республикасының заңнамасында белгіленген мөлшерде есепке жазылған өсімпұл.

      Кондоминиум объектісін басқаруға және кондоминиум объектісінің ортақ мүлкін күтіп-ұстауға арналған шығыстардың мөлшері және оларды көппәтерлі тұрғын үйдің пәтерлері, тұрғын емес үй-жайлары меншік иелерінің төлеу тәртібі "Тұрғын үй қатынастары туралы" Қазақстан Республикасының Заңында айқындалған тәртіппен көппәтерлі тұрғын үйдің пәтерлері, тұрғын емес үй-жайлары меншік иелерінің жиналысында бекітіледі.

      Осы баптың 1-тармағында көрсетілген шарттар сақталмаған жағдайда, осы тармақта көзделген жылдық жиынтық кірістен алып тастау жүргізілмейді.

      3. Коммерциялық емес ұйымның осы баптың 2-тармағында көрсетілмеген кірістері жалпыға бiрдей белгiленген тәртiппен салық салынуға жатады.

      Бұл ретте коммерциялық емес ұйым шығыстарының шегерімге жатқызуға жататын сомасы мына тәсілдердің бірімен:

      осы баптың 2-тармағында көрсетілмеген кірістердің коммерциялық емес ұйым кірістерінің жалпы сомасындағы үлес салмағы негiзге алына отырып;

      осы баптың 2-тармағында көрсетілген кірістер есебінен жүргізілген шығыстардың және басқа кірістер есебінен жүргізілген шығыстардың бөлек есепке алынуын көздейтін салықтық есепке алу деректері негізінде айқындалады.

      4. Осы баптың ережелері:

      1) осы Кодекстің 291-бабына сәйкес дербес бiлiм беру ұйымдары;

      2) осы Кодекстің 290-бабына сәйкес әлеуметтік саладағы қызметті жүзеге асыратын ұйымдар болып танылатын коммерциялық емес ұйымдарға қолданылмайды.

      Ескерту. 289-бапқа өзгеріс енгізілді - ҚР 26.12.2019 № 284-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

290-бап. Әлеуметтiк саладағы қызметті жүзеге асыратын ұйымдарға салық салу

      1. Осы бапқа сәйкес әлеуметтік саладағы қызметті жүзеге асыратын ұйымдар болып табылатын салық төлеушілер бюджетке төленуге жататын корпоративтік табыс салығының сомасын айқындаған кезде, осы Кодекстiң 302-бабына сәйкес есептелген корпоративтік табыс салығының сомасын 100 пайызға азайтады.

      2. Осы Кодекстің мақсаттары үшін әлеуметтік саладағы қызметті жүзеге асыратын ұйымдарға осы тармақтың екінші бөлігінде көрсетілген қызмет түрлерін жүзеге асыратын, олардан алынған, өтеусіз алынған мүлік, депозиттер бойынша сыйақылар, сондай-ақ осындай кірістер бойынша туындаған оң бағамдық айырма сомасының теріс бағамдық айырма сомасынан асып кетуі түріндегі кірістері ескерілген кірістері осындай ұйымдардың жылдық жиынтық кірісінің кемінде 90 пайызын құрайтын ұйымдар жатады.

      Әлеуметтік саладағы қызметке мынадай қызмет түрлері жатады:

      1) медициналық қызметті жүзеге асыруға лицензиясы бар денсаулық сақтау субъектісінің Қазақстан Республикасының заңнамасына сәйкес (оның ішінде лицензиялауға жатпайтын медициналық қызметті жүзеге асыру кезінде) медициналық көмек нысанында қызметтер көрсетуі;

      2) білім беру қызметін жүргізу құқығына арналған тиісті лицензиялар бойынша жүзеге асырылатын бастауыш, негізгі орта, жалпы орта білім беру, техникалық және кәсіптік, орта білімнен кейінгі, жоғары және жоғары оқу орнынан кейінгі білім беру, сондай-ақ қосымша білім беру, мектепке дейінгі тәрбие мен оқыту бойынша қызметтер көрсету.

      Осы тармақшада көрсетілген кірістерге қоғамдық қор нысанында құрылған коммерциялық емес ұйымның:

      құрылтайшысы қоғамдық қор нысанында құрылған, осы тармақшада көрсетілген әлеуметтік саладағы қызметті жүзеге асыратын осындай коммерциялық емес ұйым болып табылатын әлеуметтік саладағы қызметті жүзеге асыратын ұйымнан алынған дивидендтер;

      құрылтайшысы қоғамдық қор нысанында құрылған, осы тармақшада көрсетілген әлеуметтік саладағы қызметті жүзеге асыратын осындай коммерциялық емес ұйым болып табылатын әлеуметтік саладағы қызметті жүзеге асыратын ұйымдарда акцияларды және (немесе) қатысу үлестерін өткізу кезінде құн өсімінен түсетін кірістер түріндегі кірістері де жатады.

      3) ғылым саласындағы уәкілетті орган аккредиттеген ғылыми және (немесе) ғылыми-техникалық қызмет субъектілері жүзеге асыратын ғылым (ғылыми зерттеулер жүргізуді, автордың ғылыми зияткерлік меншікті пайдалануын, оның ішінде өткізуін қоса алғанда), спорт (коммерциялық сипаттағы спорттық ойын-сауық іс-шараларынан басқа), мәдениет (жарғылық капиталына мемлекет жүз пайыз қатысатын ұйымдардың кәсіпкерлік қызметін қоспағанда, кәсіпкерлік қызметтен басқа), Қазақстан Республикасының заңнамасына сәйкес Тарих және мәдениет ескерткіштерінің мемлекеттік тізіміне енгізілген тарихи-мәдени мұра объектілері мен мәдени құндылықтарды сақтау (ақпарат таратуды және насихатты қоспағанда) бойынша қызметтер көрсету салаларындағы, сондай-ақ балаларды, қарттар мен мүгедектігі бар адамдарды әлеуметтік қорғау және әлеуметтiк қамсыздандыру саласындағы қызмет;

      ЗҚАИ-ның ескертпесі!
      3) тармақшаны екінші бөлікпен толықтыру көзделген – ҚР 01.07.2024 № 105-VIII (01.01.2025 бастап қолданысқа енгізіледі) Заңымен.

      4) кiтапхананың қызмет көрсетуі.

      Осы тармақта көзделген ұйымдардың кірістері көрсетілген қызмет түрлерiн жүзеге асыруға бағытталған кезде салық салынуға жатпайды.

      Қоғамдық қор нысанында құрылған, осы тармақтың екінші бөлігінің 2) тармақшасында көрсетілген әлеуметтік саладағы қызметті жүзеге асыратын коммерциялық емес ұйымның кірістері де мұндай кірістерді әлеуметтік саладағы қызметті жүзеге асыратын ұйымды құруға бағыттаған және оған қайтарымды пайызсыз қаржылық көмек (қарыз) көрсеткен кезде салық салынуға жатпайды.

      3. Осы Кодекстің мақсаттары үшін әлеуметтiк саладағы қызметті жүзеге асыратын ұйымдарға Қазақстан Республикасы мүгедектігі бар адамдардың қоғамдық бірлестіктері мен Қазақстан Республикасы мүгедектігі бар адамдардың қоғамдық бірлестіктері құрған ұйымдар да жатады, олар есепті салықтық кезеңде, сондай-ақ есепті салықтық кезеңнің алдындағы салықтық кезеңде мынадай шарттардың біріне сай келуі:

      1) жұмыскерлер болып табылатын мүгедектігі бар адамдардың орташа саны жұмыскерлердiң жалпы санының кемiнде 51 пайызын құрауы;

      2) жұмыскерлер болып табылатын мүгедектігі бар адамдардың еңбегiне ақы төлеу бойынша шығыстар еңбекке ақы төлеу жөніндегі жалпы шығыстардың кемiнде 51 пайызын (есту, сөйлеу, сондай-ақ көру қабiлетiнен айырылған мүгедектігі бар адамдар жұмыс iстейтiн мамандандырылған ұйымдарда – кемiнде 35 пайызын) құрауы керек.

      Бұл ретте, осы тармақтың бірінші бөлігінде көзделген шартқа сәйкес келуді:

      жаңадан құрылған (пайда болған) ұйымдар – әділет органында тіркеу жүзеге асырылған есепті салықтық кезеңде;

      ұзақ мерзімді келісімшарт шеңберінде қызметін жүзеге асыратын ұйымдар осындай келісімшарттың бүкіл қолданылу кезеңі ішінде айқындайды.

      Осы тармақта көзделген ұйымдардың кірістері, егер кірістердің 90 пайызы осындай ұйымның жұмыскерлері болып табылатын мүгедектігі бар адамдардың қатысуымен өндіру жүзеге асырылған өндірілген (дайындалған) тауарларды өткізуден, жұмыстарды орындаудан, қызметтерді көрсетуден және алынған кірістерді осындай ұйымның қызметін жүзеге асыруға бағыттаудан алынған (алынуға жататын) болса, салық салынуға жатпайды.

      4. Әлеуметтiк саладағы қызметті жүзеге асыратын ұйымдарға акцизделетiн тауарларды өндiру және өткiзу жөнiндегi қызметтен кірістер алатын ұйымдар жатпайды.

      5. Осы бапта көзделген шарттар бұзылған кезде, алынған кірістер осы Кодексте айқындалған тәртiппен салық салынуға жатады.

      6. Осы баптың ережелерi осы Кодекстiң 291-бабына сәйкес дербес білім беру ұйымдары болып танылатын ұйымдарға қолданылмайды.

      Ескерту. 290-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз) Заңдарымен.

291-бап. Дербес бiлiм беру ұйымдарына салық салу

      1. Осы Кодекстiң мақсаттары үшiн:

      1) осы тармақтың 2), 3), 4) және 5) тармақшаларында айқындалған дербес білім беру ұйымдарын қаржыландыруды қамтамасыз ету үшін құрылған, жоғары басқару органы Жоғары қамқоршылық кеңес болып табылатын коммерциялық емес ұйым;

      2) бір мезгілде мынадай шарттар сақталған кезде:

      Қазақстан Республикасының Үкіметі құрған;

      Қазақстан Республикасының заңдарына сәйкес құрылған Жоғары қамқоршылық кеңес жоғары басқару органы болып табылатын;

      мынадай:

      қосымша білім беру;

      Қазақстан Республикасының заңдарында белгіленген:

      мектепке дейінгі тәрбие мен оқытуды қамтитын, бастауыш мектеп;

      негізгі мектеп;

      жоғары мектеп;

      орта білімнен кейінгі білім беру;

      жоғары білім беру;

      жоғары оқу орнынан кейінгі білім беру деңгейлері бойынша білім беру қызметінің бір немесе бірнеше түрін жүзеге асыратын коммерциялық емес білім беру ұйымы;

      3) бiр мезгiлде мынадай шарттарға сай келетiн:

      Қазақстан Республикасы Үкiметiнiң шешiмi бойынша құрылған акционерлiк қоғам болып табылатын;

      осындай қоғамның дауыс беретін акцияларының 50 және одан да көп пайызы осы тармақтың 2) тармақшасында көрсетілген тұлғаға тиесiлi болатын;

      Қазақстан Республикасының заңдарына сәйкес денсаулық сақтау саласындағы қызметтi жүзеге асыратын заңды тұлға;

      4) осы тармақтың 3) тармақшасында көрсетілген ұйымды қоспағанда, егер ұйым бір мезгiлде мынадай шарттарға сай келсе:

      осындай ұйымның дауыс беретін акцияларының (қатысу үлестерiнiң) 50 және одан да көп пайызы осы тармақтың 2) және 3) тармақшаларында көрсетілген тұлғаларға тиесiлi болса не ол осы тармақтың 2) тармақшасында көрсетілген тұлғалар ғана құрған коммерциялық емес ұйым болып табылса;

      жылдық жиынтық кірісінде алынған кірістерінің кемiнде 90 пайызын осындай ұйымның өтеусiз алынған мүлік, депозиттер бойынша сыйақылары түріндегі кірістері, сондай-ақ мынадай қызмет түрлерінің біреуін немесе бірнешеуін:

      медициналық қызметтер көрсетудi (косметологиялық, санаторийлік-курорттық көрсетілетін қызметтердi қоспағанда);

      қосымша білім беруді;

      Қазақстан Республикасының заңдарында белгіленген:

      мектепке дейінгі тәрбие мен оқытуды қамтитын, бастауыш мектеп;

      негізгі мектеп;

      жоғары мектеп;

      орта білімнен кейінгі білім беру;

      жоғары білім беру;

      жоғары оқу орнынан кейінгі білім беру деңгейлері бойынша білім беру қызметін жүзеге асырудан алынған кірістері құраса;

      ғылым саласындағы қызметті, атап айтқанда:

      iргелi және қолданбалы ғылыми зерттеулердi қоса алғанда, ғылыми-техникалық, инновациялық қызметті, ғылыми-зерттеу жұмыстарын;

      осы тармақшада көрсетiлген қызмет түрлерi бойынша консультациялық қызметтер көрсетудi жүзеге асырса, осы ұйым дербес білім беру ұйымы деп танылады.

      Осы тармақшада көрсетілген қызмет түрлерін жүзеге асыруға алынған және бағытталған, құрылтайшыдан (қатысушыдан) түскен түсімдер де осы тармақшаның мақсаттары үшін жоғарыда көрсетілген қызмет түрлерін жүзеге асырудан алынған кірістер болып танылады;

      5) осы тармақтың 3) тармақшасында көрсетілген ұйымды қоспағанда, егер ұйым бір мезгiлде мынадай шарттарға сай келсе:

      осындай ұйымның дауыс беретін акцияларының (қатысу үлестерiнiң) 50 және одан да көп пайызы осы тармақтың 2) және 3) тармақшаларында көрсетілген тұлғаларға тиесiлi болса не ол осы тармақтың 2) тармақшасында көрсетілген тұлғалар ғана құрған коммерциялық емес ұйым болып табылса;

      ғылым саласындағы мынадай:

      ғылыми-техникалық;

      инновациялық қызмет;

      іргелі және қолданбалы ғылыми зерттеулерді қоса алғанда, ғылыми-зерттеу қызметі түрлерінің біреуін немесе бірнешеуін жүзеге асырса, осы ұйым дербес білім беру ұйымы болып танылады.

      Жүзеге асырылатын қызмет түрлерін осы тармақшада көрсетілген ғылым саласындағы қызмет түрлеріне жатқызу ғылым саласындағы уәкілетті органның қорытындысымен расталады.

      Егер ұйымдар мына қызмет түрлерінің біреуін немесе бірнешеуін:

      медициналық қызметтер көрсетудi (косметологиялық, санаторийлік-курорттық қызметтердi қоспағанда);

      қосымша білім беруді;

      Қазақстан Республикасының заңдарында белгіленген:

      мектепке дейінгі тәрбие мен оқытуды қамтитын, бастауыш мектеп;

      негізгі мектеп;

      жоғары мектеп;

      орта білімнен кейінгі білім беру;

      жоғары білім беру;

      жоғары оқу орнынан кейінгі білім беру деңгейлері бойынша білім беру қызметін;

      осы қызмет түрлері бойынша консультациялық қызметтер көрсетуді жүзеге асырса, оларға осы тармақша қолданылмайды;

      6) егер ұйым бір мезгілде мынадай шарттарға сай келсе:

      осы тармақтың 2) тармақшасында көрсетілген тұлғалар ғана құрған коммерциялық емес ұйым болып табылса;

      тек қана мынадай жұмыстар мен қызметтерді орындаса және көрсетсе:

      кітапханалық қорды, оның ішінде электрондық нысанда уақытша пайдалануға берсе;

      ақпаратты өңдеу үшін компьютерлерді, бағдарламалық қамтылым мен жабдықтарды уақытша пайдалануға берсе;

      жұмыстарды, көрсетілетін қызметтерді тек мынадай ұйымдарға:

      осы тармақтың 1) – 5) тармақшаларында айқындалған дербес білім беру ұйымдарына;

      өзіне әкімшілік-шаруашылық қызметті қамтамасыз ету мен оған қызмет етілуін ұйымдастыру жөніндегі жұмыстар мен қызметтердің көрсетілуі мақсатында осы тармақтың 2) тармақшасында көрсетілген тұлға 2012 жылғы 1 қаңтарға дейін құрған коммерциялық емес ұйымға ғана көрсетсе, осы ұйым дербес білім беру ұйымы болып танылады.

      2. Дербес бiлiм беру ұйымы бюджетке төленуге жататын корпоративтік табыс салығының сомасын айқындаған кезде осы Кодекстiң 302-бабына сәйкес есептелген корпоративтік табыс салығының сомасы 100 пайызға азайтылады.

      Осы баптың 1-тармағының 3), 4) және 5) тармақшаларында көрсетілген дербес бiлiм беру ұйымы алған таза кіріс немесе мүлік қатысушылар арасында бөлінген салықтық кезеңдер бойынша осы тармақтың ережесi қолданылмайды.

      Ескерту. 291-бапқа өзгеріс енгізілді – ҚР 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңымен.
      ЗҚАИ-ның ескертпесі!
      292-бап 01.01.2027 дейін қолданыста болады - ҚР 25.12.2017 № 121-VI Заңымен.

292-бап. Екінші деңгейдегі банктердің кредиттік портфельдерінің сапасын жақсартуға маманданатын, Қазақстан Республикасының Үкіметі жалғыз акционері болып табылатын ұйымға салық салу

      1. Екінші деңгейдегі банктердің кредиттік портфельдерінің сапасын жақсартуға маманданатын, Қазақстан Республикасының Үкіметі жалғыз акционері болып табылатын ұйым бюджетке төленге жататын корпоративтік табыс салығының сомасын айқындау кезінде мына қызмет түрлерінен түсетін кірістер бойынша осы Кодекстің 302-бабына сәкес есптелген корпоративтік табыс салығының сомасын 100 пайызға азайтады:

      1) жарғылық капиталды қалыптастыру үшін акцияларды, сондай-ақ осы тармақта көрсетілген қызметті қаржыландыру үшін облигацияларды шығару;

      2) орналастырылған меншікті акциялар мен аблигацияларды сатып алу;

      3) сатып алу туралы шешім қабылдау мақсатында банктердің және (немесе) бұрын банктер болып табылған заңды тұлғалардың активтерінің сапасын, талап қою құқықтарын бағалау;

      4) банктерден күмәнді және үмітсіз активтерді, өзге де талап ету құқықтары мен активтерді сатып алу, оларды, оның ішінде сенімгерлік басқаруға беру жолымен басқару, иелену және (немесе) өткізу;

      5) банктер шығарған және (немесе) банктер, бұрын банктер болып табылған заңды тұлғалар орналастырған акциялардың және (немесе) облигациялардың сапасын бағалау;

      6) заңды тұлғалардың, оның ішінде талап ету құқықтары банктерден және (немесе) бұрын банктер болып табылған заңды тұлғалардан сатып алынған заңды тұлғалардың акцияларын және (немесе) жарғылық капиталына қатысу үлестерін сатып алу, оларды, оның ішінде сенімгерлік басқаруға беру жолымен басқару, иелену және (немесе) өткізу;

      7) банктер шығарған және орналастырған акцияларды және (немесе) облигацияларды сатып алу, оларды, оның ішінде сенімгерлік басқаруға беру жолымен басқару, иелену және (немесе) өткізу;

      8) банктерден және (немесе) бұрын банктер болып табылған заңды тұлғалардан сатып алынған және (немесе) алынған мүлікті мүліктік жалдауға (жалға беруге) ұсыну немесе осындай мүлікті өзге уақытша өтеулі пайдалану нысанын пайдалану, оны сенімгерлік басқаруға беру;

      9) банктерден және (немесе) бұрын банктер болып табылған заңды тұлғалардан сатып алынған талап ету құқықтары мен басқа да активтерді секьюритилендіру жөніндеі операциялар жүргізу;

      10) бұрын банктер болып табылған заңды тұлғалардан заңды тұлғалардың акцияларын және (немесе) жарғылық капиталына қатысу үлестерін қоса алғанда, талап ету құқықтары мен активтерді сатып алу, иелену, күтіп-ұстау, сақталуын қамтамасыз ету, оларды, оның ішінде сенімгерлік басқаруға беру жолымен басқару және (немесе) өткізу;

      11) ақшаны бағалы қағаздарға және өзге де қаржы құралдарына, сондай-ақ банктерге, Қазақстан Республикасының Ұлттық банкіне банктік шот пен банктік салым шарттары талаптарымен орналастыру;

      12) банктерді және (немесе) бұрын банктер болып табылған заңды тұлғаларды төлемділік, мерзімділік және қайтарымдылық шарттарымен қаржыландыруды жүзеге асыру;

      13) меншікті активтерді жарғылық капиталға беру арқылы күмәнді және үмітсіз активтерді сатып алатын ұйымды дербес өзі немесе банктермен бірлесіп құру, оларды басқару, оның ішінде сенімгерлік басқаруға беру арқылы басқару, иелену және (немесе) оларды өткізу;

      14) банктерден және (немесе) бұрын банктер болып табылған заңды тұлғалардан сатып алынған және (немесе) алынған және халықаралық қаржылық есептілік стандарттарына және Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес активтер ретінде есепке алынатын талап ету құқықтарын өтеу есебіне қабылданған мүлікті өткізу;

      15) талап ету тоқтатылған міндеттемелерді ішінара немесе толық есептен шығару.

      2. Осы баптың 1-тармағында көрсетілмеген қызмет түрлерін жүзеге асырудан түсетін кірістер жалпыға бірдей айқындалған тәртіппен салық салынуға жатады. Бұл ретте екінші деңгейдегі банктердің кредиттік портфельдерінің сапасын жақсартуға маманданатын, Қазақстан Республикасының Үкіметі жалғыз акционері болып табылатын ұйым осы бапқа сәйкес салық салынудан босатылатын кірістер бойынша және жалпыға бірдей белгіленген тәртіппен салық салынуға жататын кірістер бойынша бөлек есепке алуды жүргізуге міндетті.

      3. Жалпыға бірдей белгіленген тәртіппен салық салынуға жататын кірістер алынған кезде екінші деңгейдегі банктердің кредиттік портфельдерінің сапасын жақсартуға маманданатын, Қазақстан Республикасының Үкіметі жалғыз акционері болып табылатын ұйым шығыстарының шегерімге жатқызуға жататын сомасы осындай ұйымның таңдауы бойынша пропорционалды немесе бөлек әдіс бойынша айқындалады.

      4. Шығыстардың жалпы сомасындағы шегерiмге жатқызуға жататын шығыстар сомасы пропорционалды әдiс бойынша осы баптың 1-тармағында көрсетiлмеген қызмет түрлерін жүзеге асырудан алынған кірістердің жалпы кіріс сомасындағы үлес салмағы негiзге алына отырып айқындалады.

      5. Екінші деңгейдегі банктердің кредиттік портфельдерінің сапасын жақсартуға маманданатын, Қазақстан Республикасының Үкіметі жалғыз акционері болып табылатын ұйым бөлек әдiс бойынша осы баптың 1-тармағында көрсетiлген қызмет түрлерін жүзеге асырудан алынған кірістерге жататын шығыстар және жалпыға бiрдей белгiленген тәртiппен салық салынуға жататын кірістерге жататын шығыстар бойынша бөлек есепке алуды жүргiзедi.

      Ескерту. 292-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі) Заңымен.

293-бап. Салық төлеушілердің басқа санаттарына салық салу

      1. Осы баптың ережелерін мынадай:

      1) Қазақстан Республикасының халықаралық кеме тізілімінде тіркелген теңіз кемесімен жүк тасымалдауды жүзеге асыратын және (немесе) бербоут-чартер, тайм-чартер шарттары бойынша көрсетілетін қызметтерді ұсынатын;

      2) 01.01.2023 дейін қолданыста болды - ҚР 25.12.2017 № 121-VI Заңымен.
      3) 01.01.2020 дейін қолданыста болды - ҚР 25.12.2017 № 121-VI Заңымен.

      4) Қазақстан Республикасының кинематография туралы заңнамасына сәйкес ұлттық фильм деп танылған фильмді көрсету жөніндегі қызметті жүзеге асыратын;

      5) Қазақстан Республикасының кинематография туралы заңнамасына сәйкес ұлттық фильм деп танылған фильмнің құқық иеленушілері болып табылатын салық төлеушілер қолданады.

      ЗҚАИ-ның ескертпесі!
      6) тармақша 01.01.2029 дейін қолданыста болады - ҚР 26.12.2018 № 203-VI Заңымен.

      6) "Астана Хаб" халықаралық технологиялық паркіне қатысушылар болып табылатын салық төлеушілер;

      7) Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес құрлықта газ жобаларын игеруді жүзеге асыратын жер қойнауын пайдаланушылар қолданады.

      2. Осы баптың 1-тармағының 1) тармақшасында көрсетілген салық төлеуші Қазақстан Республикасының халықаралық кеме тізілімінде тіркелген теңіз кемесімен жүк тасымалдау және (немесе) бербоут-чартер, тайм-чартер шарттары бойынша көрсетілетін қызметтерді ұсыну жөніндегі қызмет бойынша және басқа қызмет түрлері бойынша корпоративтік табыс салығын есептеу мақсатында салық салу объектілерінің және (немесе) салық салуға байланысты объектілердің бөлек салықтық есепке алынуын жүргізеді.

      Қазақстан Республикасының халықаралық кеме тізілімінде тіркелген теңіз кемесімен жүк тасымалдау және (немесе) бербоут-чартер, тайм-чартер шарттары бойынша көрсетілетін қызметтерді ұсыну жөніндегі қызмет бойынша осы Кодекстiң 302-бабына сәйкес есептелген корпоративтік табыс салығы 100 пайызға азайтылуға жатады.

      3. 01.01.2023 дейін қолданыста болды - ҚР 25.12.2017 № 121-VI Заңымен.
      4. 01.01.2020 дейін қолданыста болды - ҚР 25.12.2017 № 121-VI Заңымен.

      4-1. Осы баптың 1-тармағының 4) тармақшасында көрсетілген салық төлеуші корпоративтік табыс салығын есептеу мақсатында Қазақстан Республикасының кинематография туралы заңнамасына сәйкес ұлттық фильм деп танылған фильмді Қазақстан Республикасының аумағындағы кинозалдарда көрсетуді жүзеге асырудан түсетін кірістер мен өзге де кірістер бойынша салық салу объектілерін және (немесе) салық салуға байланысты объектілерді бөлек салықтық есепке алуды жүргізеді.

      Қазақстан Республикасының кинематография туралы заңнамасына сәйкес ұлттық фильм деп танылған фильмді Қазақстан Республикасының аумағындағы кинозалдарда көрсетуді жүзеге асырудан түсетін кірістер бойынша осы Кодекстің 302-бабына сәйкес есептелген корпоративтік табыс салығы 100 пайызға азайтылуға жатады.

      4-2. Осы баптың 1-тармағының 5) тармақшасында көрсетілген салық төлеуші корпоративтік табыс салығын есептеу мақсатында Қазақстан Республикасының кинематография туралы заңнамасына сәйкес ұлттық фильм деп танылған, пайдалануға айрықша құқығы бар фильмді Қазақстан Республикасының аумағындағы кинозалдарда прокаттаудан және көрсетуді жүзеге асырудан түсетін кірістер мен өзге де кірістер бойынша салық салу объектілерін және (немесе) салық салуға байланысты объектілерді бөлек салықтық есепке алуды жүргізеді.

      Осы баптың 1-тармағының 5) тармақшасында көрсетілген салық төлеуші Қазақстан Республикасының кинематография туралы заңнамасына сәйкес ұлттық фильм деп танылған, пайдалануға айрықша құқығы бар фильмді Қазақстан Республикасының аумағындағы кинозалдарда прокаттаудан және көрсетуді жүзеге асырудан түсетін кірістер бойынша осы Кодекстің 302-бабына сәйкес есептелген корпоративтік табыс салығын 100 пайызға азайтады.

      Осы Кодекстің мақсаттары үшін "Авторлық құқық және сабақтас құқықтар туралы" Қазақстан Республикасының Заңына сәйкес шарт немесе өзге де негіз бойынша ұлттық фильмді пайдалануға айрықша құқығы бар заңды тұлға ұлттық фильмнің құқық иеленушісі болып танылады.

      ЗҚАИ-ның ескертпесі!
      4-3-тармақ 01.01.2029 дейін қолданыста болады - ҚР 26.12.2018 № 203-VI Заңымен.

      4-3. Егер осы тармақта өзгеше көзделмесе, "Астана Хаб" халықаралық технологиялық паркіне қатысушылар корпоративтік табыс салығының бюджетке төленуге тиісті сомасын айқындау кезінде осы Кодекстің 302-бабына сәйкес есептелген корпоративтік табыс салығының сомасын 100 пайызға азайтады.

      Осы Кодекстің мақсаттары үшін "Астана Хаб" халықаралық технологиялық паркіне қатысушыларға бір мезгілде мынадай шарттарға сай келетін:

      1) Қазақстан Республикасының ақпараттандыру туралы заңнамасына сәйкес "Астана Хаб" халықаралық технологиялық паркіне қатысушылар ретінде тіркелген;

      2) кірістерді ақпараттық-коммуникациялық технологиялар саласындағы басым қызмет түрлерін жүзеге асырудан ғана алатын заңды тұлғалар жатады.

      ЗҚАИ-ның ескертпесі!
      4-3-тармақтың үшінші бөлігіне енгізілген өзгеріс 01.01.2023 бастап 01.01.2029 дейін қолданыста болады – ҚР 21.12.2022 № 165-VII Заңымен.

      Осы тармақта көзделген, корпоративтік табыс салығының есептелген сомасын азайту "Астана Хаб" халықаралық технологиялық паркіне қатысушы кірістерді ақпараттық-коммуникациялық технологиялар саласындағы басым қызмет түрлерін жүзеге асырудан ғана алған жағдайда, депозиттер бойынша сыйақы, оң бағамдық айырма сомасының теріс бағамдық айырма сомасынан асып түсуі, ақпараттық-коммуникациялық технологиялар саласындағы басым қызмет түрлеріне сәйкес келетін қызмет түрлерін жүзеге асыру үшін өтеусіз алынған мүлік түріндегі кірістер бойынша, сондай-ақ күмәнді міндеттемелер бойынша кірістер, өсімпұлдардың және айыппұлдардың сомасы бойынша да қолданылады.

      Бұл ретте "Астана Хаб" халықаралық технологиялық паркіне қатысушылар тауарларды өндірген және өткізген жағдайда, мұндай тауарлар меншікті өндірістің өлшемшарттарына сәйкес келуге тиіс.

      Ақпараттық-коммуникациялық технологиялар саласындағы басым қызмет түрлерінің тізбесін және меншікті өндірістің өлшемшарттарын ақпараттандыру саласындағы уәкілетті орган мемлекеттік жоспарлау жөніндегі орталық уәкілетті органмен, техникалық реттеу саласындағы мемлекеттік реттеуді жүзеге асыратын уәкілетті мемлекеттік органмен және уәкілетті органмен келісу бойынша бекітеді.

      Осы тармақта көзделген шарттар бұзылған жағдайда, "Астана Хаб" халықаралық технологиялық паркіне қатысушылар бұзушылыққа жол берілген салықтық кезең басталған күннен бастап жалпыға бірдей белгіленген салық салу тәртібін қолданады.

      Есептелген корпоративтік табыс салығының сомасын 100 пайызға азайту қолданылатын, зияткерлік меншік объектілерінен және ақпараттандыру саласында қызметтер көрсетуден түсетін кірісті айқындау тәртібін уәкілетті орган ақпараттандыру саласындағы уәкілетті органмен келісу бойынша айқындайды.

      4-4. Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес құрлықта газ жобаларын игеруді жүзеге асыратын жер қойнауын пайдаланушылар осы Кодекстің 722-1-бабының 4-тармағында көзделген ерекшеліктерді ескере отырып, осындай келісімшарт бойынша бюджетке төленуге жататын корпоративтік табыс салығының сомасын айқындау кезінде осы Кодекстің 302-бабына сәйкес есептелген корпоративтік табыс салығының сомасын 100 пайызға азайтады.

      5. Осы баптың ережелерін қолданатын салық төлеушілер осы Кодекстің 302-бабына сәйкес есептелген корпоративтік табыс салығын азайтуды көздейтін осы Кодекстің басқа ережелерін қолдануға құқылы емес.

      Ескерту. 293-бапқа өзгерістер енгізілді - ҚР 26.12.2018 № 203-VI (01.01.2019 бастап қолданысқа енгізіледі); 03.01.2019 № 213-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 20.12.2021 № 85-VII (01.01.2023 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

30-тарау. БАҚЫЛАНАТЫН ШЕТЕЛДІК КОМПАНИЯНЫҢ ПАЙДАСЫНА САЛЫҚ САЛУ

294-бап. Осы тарауда пайдаланылатын негізгі ұғымдар

      1. Бір мезгілде мынадай шарттарға сәйкес келетін тұлға:

      1) осындай тұлға мынадай тұлғалардың бірі болып табылғанда:

      бейрезидент-заңды тұлға;

      заңды тұлға құрмай кәсіпкерлік қызметті ұйымдастырудың өзге шетелдік нысаны (бұдан әрі – ұйымның өзге нысаны);

      өзімен жасалған қосарланған салық салуды болғызбау және салықтарды төлеуден жалтаруға жол бермеу мәселелерін реттейтін халықаралық шарт күшіне енген шет мемлекетте тіркелген немесе инкорпорацияланған немесе өзге де түрде құрылған бейрезидент-заңды тұлғаны және (немесе) ұйымның өзге нысанын қоспағанда, бұл ретте мұндай шет мемлекетте пайда салығының номиналды мөлшерлемесі осы Кодекстің 313-бабының 1-тармағында көзделген Қазақстан Республикасындағы корпоративтік табыс салығы мөлшерлемесінің 75 пайызынан астамын құрауы шарт.

      Осы тармақшаны қолдану мақсаттары үшін пайда салығының номиналды мөлшерлемесі Қазақстан Республикасындағы корпоративтік табыс салығы мөлшерлемесінің 75 пайызынан астамын құрайтын, өзімен жасалған қосарланған салық салуды болғызбау және салықтарды төлеуден жалтаруға жол бермеу мәселелерін реттейтін халықаралық шарт күшіне енген елдердің тізімін уәкілетті орган есепті кезеңнен кейінгі жылдың 31 желтоқсанынан кешіктірмей бекітеді;

      2) есепті кезеңнің 31 желтоқсанына осындай тұлға мынадай шарттардың біріне сай келгенде:

      тұлғаға қатысу үлесінің (дауыс беретін акциялардың) 25 және одан да көп пайызы Қазақстан Республикасының резиденті (бұдан әрі осы тараудың мақсаттарында – резидент) болып табылатын заңды немесе жеке тұлғаға тікелей немесе жанама немесе конструктивті тиесілі;

      резидентпен бақылау арқылы байланысты тұлға (егер резиденттің тұлғаға тікелей немесе жанама немесе конструктивті бақылауы болған жағдайда);

      3) осындай тұлға мынадай шарттардың біріне сай келгенде:

      осы баптың 4-тармағының 2) тармақшасына сәйкес айқындалатын бейрезидент-заңды тұлғаның немесе ұйымның өзге нысанының пайдасына салынатын тиімді салық мөлшерлемесі 10 пайыздан аз болса;

      бейрезидент-заңды тұлға немесе ұйымның өзге нысаны жеңілдікті салық салынатын мемлекетте тіркелсе немесе онда оның құрылтай құжаты (құрылуы туралы құжаты) тіркелсе немесе өзіне осындай ұйымның өзге нысаны бойынша кірістер мен шығыстарды есепке алуды жүргізу немесе активтерді басқару жүктелген қатысушы тіркелсе, ол бақыланатын шетелдік компания болып танылады.

      Бақыланатын шетелдік компанияны айқындау мақсаттарында "бақылау" ұғымы осы баптың 4-тармағының 3) тармақшасына сәйкес айқындалады.

      2. Мынадай шарттардың біріне сай келетін құрылымдық бөлімше немесе тұрақты мекеме бақыланатын шетелдік компанияның тұрақты мекемесі болып танылады:

      1) ол жеңілдікті салық салынатын мемлекетте тіркелген болуы;

      2) ол шет мемлекетте тіркелген және осы баптың 4-тармағының 2) тармақшасына сәйкес айқындалған пайда салығының тиімді мөлшерлемесі 10 пайыздан кем болуы керек.

      Бұл ретте, осындай құрылымдық бөлімшені немесе тұрақты мекемені осы баптың 1-тармағы бірінші бөлігі 1) және 2) тармақшаларының шарттарына бір мезгілде сай келетін тұлға құруға тиіс.

      Осы баптың 1-тармағында және осы тармақтың бірінші және екінші бөліктерінде айқындалған шарттар бір мезгілде мынадай шарттарға сәйкес келетін бақыланатын шетелдік компанияларға және бақыланатын шетелдік компаниялардың тұрақты мекемелеріне қолданылмайды:

      1) бақыланатын шетелдік компания немесе бақыланатын шетелдік компанияның тұрақты мекемесі жеңілдікті салық салынатын мемлекеттерде тіркелмесе;

      2) әрбір бақыланатын шетелдік компания немесе бақыланатын шетелдік компанияның тұрақты мекемесі кірісінің жиынтық сомасы республикалық бюджет туралы заңда белгіленген және салықтық кезеңнің бірінші күні қолданыста болатын айлық есептік көрсеткіштің 150 495 еселенген мөлшерінен кем болса.

      Егер осы баптың 1-тармағында немесе осы тармақтың бірінші және екінші бөліктерінде айқындалған шарттарға сәйкес келетін тұлғада тиісті кезеңнің қорытындылары бойынша бекітілген жеке шоғырландырылмаған қаржылық есептілікте қаржылық залалы болса, онда мұндай тұлға бақыланатын шетелдік компания және (немесе) бақыланатын шетелдік компанияның тұрақты мекемесі болып танылмайды.

      Осы тараудың мақсаттары үшін кірістің жиынтық сомасы осы Кодекстің 314-бабында белгіленген салықтық кезеңнің соңғы жұмыс күні айқындалған валюта айырбастаудың нарықтық бағамы бойынша теңгемен қайта есептеледі.

      Егер кірістің жиынтық сомасы көрсетілген валюта өздеріне қатысты Қазақстан Республикасының Ұлттық Банкі ұлттық валютаның есепті салықтық кезеңде қолданыста болған ресми бағамын белгілейтін шетел валюталарының тізбесіне енгізілмеген болса, онда кірістің жиынтық сомасы резиденттік елдегі салықтық кезеңнің соңғы жұмыс күні бақыланатын шетелдік компанияның резиденттік елінің орталық банкі немесе бақыланатын шетелдік компанияның тұрақты мекемесі айқындаған еуроға қатысты валютаның соңғы бағамы қолданыла отырып, теңгемен қайта есептеледі.

      3. Мынадай:

      1) осындай мемлекетте немесе осындай аумақта пайда салығының мөлшерлемесі 10 пайыздан аз мөлшерде белгіленген;

      2) осындай мемлекетте немесе осындай аумақта қаржылық ақпараттың құпиялылығы туралы заңдар немесе мүліктің, кірістің іс жүзіндегі иеленушісі немесе заңды тұлғаның (компанияның) іс жүзіндегі иеленушілері, қатысушылары, құрылтайшылары, акционерлері туралы құпияны сақтауға мүмкіндік беретін заңдар болады деген шарттардың біріне жауап беретін шет мемлекет немесе шетелдік аумақ осы жеңілдікті салық салынатын мемлекет болып танылады.

      Салық салу мақсаттары үшін уәкілетті органмен ақпарат алмасуды қамтамасыз етпейтін шет мемлекетті және шетелдік аумақты қоспағанда, осы тармақтың бірінші бөлігі 2) тармақшасының ережелері өзімен Қазақстан Республикасының құзыретті органдар арасында салық салу мәселелері бойынша ақпарат алмасу туралы ереже көзделетін халықаралық шарты қолданылатын шет мемлекетке немесе шетелдік аумаққа қатысты қолданылмайды.

      Мынадай шарттардың бірі орындалған:

      1) уәкілетті орган шет мемлекеттің немесе шетелдік аумақтың құзыретті немесе уәкілетті органынан алмасылуы халықаралық шартта көзделген мәліметтерді ұсынудан жазбаша бас тарту алған;

      2) уәкілетті орган тиісті сұрау салуды жолдағаннан кейін екі жылдан астам уақыт ішінде шет мемлекеттің немесе шетелдік аумақтың құзыретті немесе уәкілетті органы талап етілетін мәліметтерді бермеген кезде, мемлекет немесе аумақ салық салу мақсаттары үшін уәкілетті органмен ақпарат алмасуды қамтамасыз етпеген немесе қамтамасыз етпейтін мемлекет немесе аумақ болып танылады.

      Осы тармаққа сәйкес айқындалған жеңілдікті салық салынатын мемлекеттер тізбесін уәкілетті орган бекітеді.

      4. Осы Кодекстің осы тарауының және 32-тарауының мақсаттарында пайдаланылатын өзге де ұғымдар:

      1) аудиттелген қаржылық есептілік – аудитті орындауға құқығы бар тұлға жүргізген аудиттің нәтижесі болып табылатын қаржылық есептілік;

      1-1) бақыланатын тұлға – мынадай шарттардың біріне сай келетін тұлға:

      резидентпен бақылау арқылы байланысты тұлға (егер резиденттің тұлғаға тікелей немесе жанама немесе конструктивті бақылауы болған жағдайда);

      өзіне резиденттің қатысу үлесі тікелей немесе жанама немесе конструктивті түрде 50 пайыздан астамды құрайтын тұлға;

      резидентпен (резидент-жеке тұлғаға қатысы бойынша) жақын туысы ретінде байланысты тұлға;

      2) бақыланатын шетелдік компанияның тиімді салық мөлшерлемесі немесе бақыланатын шетелдік компанияның тұрақты мекемесінің тиімді салық мөлшерлемесі – бақыланатын шетелдік компанияның тиімді пайда салығы мөлшерлемелерінің немесе бақыланатын шетелдік компанияның тұрақты мекемесінің тиімді пайда салығы мөлшерлемелерінің есепті кезең және есепті кезеңнің алдындағы қатарынан екі кезең үшін осы тармақтың 12) тармақшасына сәйкес айқындалатын орташа арифметикалық мәні.

      Егер тиісті кезеңнің (кезеңдердің) қорытындысы бойынша бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компанияның тұрақты мекемесінің салық салынғанға дейінгі қаржылық пайдасы нөлге тең болса немесе қаржылық залалы бар болса, тиімді мөлшерлеменің есеп-қисабында осындай кезеңдегі (кезеңдердегі) тиісті көрсеткіштер есепке алынбайды. Мұндай жағдайда, бақыланатын шетелдік компанияның тиімді пайда салығының мөлшерлемесі немесе бақыланатын шетелдік компанияның тұрақты мекемесінің тиімді пайда салығының мөлшерлемесі өздерінде қаржылық пайда алынған қалған кезеңдер санының тиісті көрсеткіштері негізге алына отырып айқындалады.

      Егер бақыланатын шетелдік компания тіркелген мемлекеттің заңнанамалық актілерінде еншілес (қауымдастырылған, бірлескен) ұйымдардың деректерін шоғырландырылмаған жеке қаржылық есептілік жасамай көрсете отырып, шоғырландырылған қаржылық есептілік жасау бойынша міндеттеме белгіленген жағдайда, бақыланатын шетелдік компанияның тиімді салық мөлшерлемесін есептеу үшін салық салынғанға дейінгі қаржылық пайда және пайда салығы көрсеткіштері мынадай тәртіппен қайта есептеледі:

      егер бақыланатын шетелдік компанияның салық салынғанға дейінгі шоғырландырылған қаржылық пайдасы осындай сомаларды есепке алған жағдайда, салық салынғанға дейінгі қаржылық пайдадан бақыланатын шетелдік компанияның шоғырландырылған қаржылық есептілігі бойынша танылған, еншілес ұйымдардың салық салынғанға дейінгі қаржылық пайдасының (залалының) топішілік операциялардын болатын пайда (залал) сомасына азайтылған сомасы, қауымдастырылған (бірлескен) ұйымдардың кірістеріндегі үлес алып тасталады;

      егер бақыланатын шетелдік компанияның шоғырландырылған пайда салығының сомасы осындай сомаларды қамтыған жағдайда, пайда салығынан бақыланатын шетелдік компанияның шоғырландырылған қаржылық есептілігі бойынша, кейінге қалдырылатын салықтарды қоспағанда, ағымдағы салықтық шығыс ретінде танылған еншілес ұйымдардың пайда салығының сомасы алып тасталады;

      3) бақылау – халықаралық қаржылық есептілік стандарттарына не бағалы қағаздарды сауда-саттыққа жіберу үшін қор биржалары қабылдайтын қаржылық есептілікті жасаудың халықаралық танылған өзге стандарттарына сәйкес айқындалатын бақылау;

      3-1) бекітілген қаржылық есептілік – бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компания тұрақты мекемесінің осы Кодекстің 297-бабы 3-тармағының шарттарына сәйкес келетін, бақыланатын шетелдік компанияның және (немесе) бақыланатын шетелдік компания тұрақты мекемесінің бірінші басшысының (немесе қаржылық есептілікке қол қоюға уәкілеттік берілген адамның) қолымен куәландырылған және бухгалтерлік балансты, пайда мен залал туралы есепті, ақша қозғалысы туралы есепті, капиталдағы өзгерістер туралы есепті, түсіндірме жазбаны (немесе өзге құжатты) қамтитын құжат;

      4) есепті кезең – қаржылық пайда танылған қаржы кезеңі;

      5) жақын туыстар:

      жұбай (зайып);

      балалар, оның ішінде асырап алынған балалар;

      жұбайының (зайыбының), оның ішінде асырап алынған балалары;

      немерелер;

      жұбайының (зайыбының) немерелері;

      асырауындағылар;

      жұбайының (зайыбының) асырауындағылары;

      ата-аналар;

      жұбайының (зайыбының) ата-аналары;

      бірге туған, бірге тумаған аға-інілер, апа-қарындастар-сіңлілер;

      жұбайының (зайыбының) бірге туған, бірге тумаған аға-інілері, апа-қарындастары-сіңлілері;

      6) жанама бақылау – резидентте бақыланатын тұлға (бақыланатын тұлғалар) арқылы бақылаудың болуы;

      7) жанама иелену (жанама қатысу) – резиденттің бақыланатын шетелдік компанияға қатысу үлестерін бақыланатын тұлға (бақыланатын тұлғалар) арқылы иеленуі;

      8) конструктивті бақылау – резидентте тікелей және жанама бақылаудың болуы немесе резидентте және жақын туыста (туыстарда) (екеуінде бірлесіп) тікелей және (немесе) жанама бақылаудың болуы;

      9) конструктивті иелену (конструктивті қатысу) – резиденттің бақыланатын шетелдік компанияға қатысу үлестерін тікелей және жанама иеленуі немесе резиденттің және жақын туыстың (туыстардың) бақыланатын шетелдік компанияға қатысу үлестерін тікелей және (немесе) жанама иеленуі (бірлесіп иеленуі);

      9-1) кірістердің жиынтық сомасы – бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компания тұрақты мекемесінің есепті кезеңдегі бекітілген жеке шоғырландырылмаған қаржылық есептілігінде көрсетілген, осындай бақыланатын шетелдік компанияның немесе осындай бақыланатын шетелдік компанияның тұрақты мекемесінің барлық кірісінің сомасы.

      Осы тармақшаның бірінші бөлігінің мақсаттары үшін есепті кезеңдегі кірістердің жиынтық сомасынан осы Кодекстің 225-бабы 2-тармағының 2), 3), 9) және 11) тармақшаларында көрсетілгенге ұқсас кірістер алып тасталады. Осы абзацты қолдану үшін резидентте бақыланатын шетелдік компанияның және (немесе) бақыланатын шетелдік компания тұрақты мекемесінің бірінші басшысының (немесе қаржылық есептілікке қол қоюға уәкілеттік берілген адамның) қолымен куәландырылған, сомалар бөлінісінде әрбір алып тасталған кіріс пен шығыс түрі туралы ақпаратты ашатын құжат (қазақ немесе орыс тіліне міндетті түрде аударыла отырып) немесе бақыланатын шетелдік компанияның және (немесе) бақыланатын шетелдік компания тұрақты мекемесінің қаржылық есептілігіне аудит жүргізген адам куәландырған, сомалар бөлінісінде әрбір алып тасталған кіріс түрі туралы ақпаратты ашатын аудиттелген қаржылық есептілікке түсіндірме жазба (қазақ немесе орыс тіліне міндетті түрде аударыла отырып) болуға тиіс;

      10) қатысу үлесі (қатысу) – жарғылық капиталға қатысу үлесі (қатысу), дауыс беретін акциялардың жарғылық (акционерлік) капиталдағы үлесі (қатысуы) немесе ұйымның өзге нысанына қатысу үлесі (қатысу);

      11) пайда салығы – шетелдік пайда салығы немесе үстеме пайда салығын немесе жер қойнауын пайдаланушылардың арнайы төлемдері мен салықтарын қоспағанда, Қазақстан Республикасындағы корпоративтік немесе жеке табыс салығына ұқсас өзге шетелдік салық;

      11-1) пайда салығының номиналды мөлшерлемесі – бейрезидент-заңды тұлға немесе ұйымның өзге нысаны алған кірістерден алынатын пайда салығының немесе корпоративтік табыс салығына ұқсас өзге де шетелдік салықтың тіркелген мөлшерлемесі.

      Осы тармақшаның бірінші бөлігінің мақсаттары үшін, егер шет мемлекеттің салық заңнамасында салық салу мөлшерлемелерінің прогрессивті шәкілі белгіленсе, онда арнаулы салық режимдерін және осындай шет мемлекет көздеген басқа да жеңілдіктерді есепке алмағанда, пайда салығы немесе корпоративтік табыс салығына ұқсас өзге де шетелдік салық мөлшерлемесінің жоғарғы деңгейі пайда салығының номиналды мөлшерлемесі ретінде қабылданады.

      Егер шет мемлекеттің салық салу жүйесі ұлттық, федералдық, кантондық, жергілікті, өңірлік, муниципалдық, коммуналдық, провинциялық, штаттық, префектуралық және басқа да аумақтық пайда салықтарын қоса алғанда, бірнеше салық деңгейін көздейтін болса, онда пайда салығының номиналды мөлшерлемесі пайда салығының тиісті мөлшерлемелерінің сомасы ретінде есептеледі;

      11-2) пассив кірістер – мынадай кіріс түрлері пассив кірістер деп танылады:

      дивидендтер;

      сыйақы түріндегі кірістер;

      құн өсімінен түсетін кіріс;

      роялти түріндегі кіріс;

      егер мұндай қызмет бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компания тұрақты мекемесінің негізгі қызметі болып табылмаса, сақтандыру қызметінен түсетін кіріс;

      егер аталған қызмет түрлері бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компания тұрақты мекемесінің негізгі қызметі болып табылмаса, консультациялық, заңдық, бухгалтерлік, аудиторлық, инжинирингтік, жарнамалық, маркетингтік қызметтер көрсетуден, сондай-ақ ғылыми-зерттеу және тәжірибелік-конструкторлық жұмыстар жүргізуден түсетін кіріс.

      Осы тармақшаның бірінші бөлігінің мақсаттары үшін бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компания тұрақты мекемесінің негізгі қызметі деп алынатын кіріс осындай бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компания тұрақты мекемесінің бүкіл жылдық жиынтық кірісі сомасының 50 пайызынан астамын құрайтын қызмет танылады;

      11-3) пассив кірістер үлесі – бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компания тұрақты мекемесінің пассив кірістерінің бақыланатын шетелдік компания немесе бақыланатын шетелдік компанияның тұрақты мекемесі кірістерінің жиынтық сомасына арақатынасы.

      Жеңілдікті салық салынатын мемлекеттерде тіркелген бақыланатын шетелдік компаниялардың немесе бақыланатын шетелдік компаниялар тұрақты мекемелерінің пассив кірістерінің үлесі айқындалмайды;

      12) тиімді мөлшерлеме – мынадай:

      бекітілген қаржылық есептілік бойынша, кейінге қалдырылған салықтарды қоспағанда, ағымдағы салықтық шығыс ретінде қарастырылатын есепті кезеңдегі пайда салығы сомасының есепті кезеңде осы Кодекстің 297-бабының 3-тармағына сәйкес айқындалатын салық салынғанға дейінгі қаржылық пайданың оң шамасына қатынасы ретінде есептелген;

      есепті кезеңдегі төленген пайда салығы сомасының есепті кезеңде осы Кодекстің 297-бабының 3-тармағына сәйкес айқындалатын салық салынғанға дейінгі қаржылық пайданың оң шамасына қатынасы ретінде есептелген мөлшерлемелердің ең азы ретінде айқындалатын пайда салығының мөлшерлемесі.

      Осы тармақшаның бірінші бөлігінің мақсаттары үшін пайда салығының сомасы пайда салығын, оның ішінде ұлттық, федералдық, кантондық, жергілікті, өңірлік, муниципалдық, коммуналдық, провинциялық, штаттық, префектуралық және басқа да аумақтық пайда салықтарын және егер салық салынғанға дейінгі қаржылық пайда ағымдағы немесе алдыңғы кезеңде төлем көзінен ұсталған салық салынған кірісті қамтитын (қамтыған) болса, төлем көзінен ұсталған салықты қамтиды;

      13) тұлға:

      жеке тұлға;

      бейрезидент-заңды тұлға;

      ұйымның өзге нысаны;

      14) тікелей бақылау – егер номиналды ұстаушыдағы немесе сенімгерлік басқарушыдағы осындай бақылау іс жүзінде осындай резидентке тиесілі болса, резидентте тікелей немесе сенімгерлік басқарушы немесе номиналды ұстаушы арқылы бақылаудың болуы;

      15) тікелей иелену (тікелей қатысу) – егер номиналды ұстаушыдағы немесе сенімгерлік басқарушыдағы осындай қатысу үлестері іс жүзінде осындай резидентке тиесілі болса, резиденттің қатысу үлестерін тікелей немесе сенімгерлік басқарушы немесе номиналды ұстаушы арқылы иеленуі;

      16) шетелдік компания – осы баптың 1-тармағында айқындалған шарттарға сәйкес келетін тұлғаны қоспағанда, бейрезидент-заңды тұлға немесе ұйымның өзге нысаны;

      17) шоғырландырылған топтың біртұтас ұйымдық құрылымы –резидент тікелей немесе жанама және (немесе) конструктивті түрде иеленетін және (немесе) бақылайтын жеке тұлғалардан өзге тұлғалар.

      Осы тармақшаның бірінші бөлігінің мақсаттары үшін шоғырландырылған топтың біртұтас ұйымдық құрылымына басқа резидент арқылы жанама тиесілі болатын және (немесе) бақыланатын жеке тұлғалардан өзге тұлғалар кірмейді. Егер резидент басқа резидентке тікелей иелік ететін және (немесе) оны бақылайтын болса, онда осы басқа резидент шоғырландырылған топтың біртұтас ұйымдық құрылымына кірмейді.

      Ескерту. 294-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз) Заңымен.

295-бап. Жалпы ережелер

      Бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компания тұрақты мекемесінің қаржылық пайдасы екі рет салық салынуға жатпайды.

      Қосарланған салық салу мынадай ережелерді қолдану арқылы жойылады:

      1) осы Кодекстің 296-бабына сәйкес салық салудан босату;

      2) осы Кодекстің 297-бабының 3-тармағында көрсетілген шарттарға сәйкес келген кезде бақыланатын шетелдік компанияның салық салынғанға дейінгі қаржылық пайдасын түзету;

      3) осы Кодекстің 297-бабының 4-тармағына сәйкес бақыланатын шетелдік компанияның салық салынғанға дейінгі қаржылық пайдасын азайту;

      4) осы Кодекстің 303-бабының 4-тармағында айқындалған тәртіппен Қазақстан Республикасында корпоративтік табыс салығын төлеу есебіне есепке жатқызу.

      Ескерту. 295-бап жаңа редакцияда – ҚР 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі) Заңымен.

296-бап. Салық салудан босату

      1. Мынадай шарттардың бірі орындалған кезде:

      1) резидент бақыланатын шетелдік компанияға басқа резидент арқылы жүзеге асырылатын жанама қатысқан немесе бақылау жасаған кезде;

      2) резидент бақыланатын шетелдік компанияға бақыланатын тұлға болып табылмайтын тұлға арқылы жүзеге асырылатын жанама қатысқан немесе бақылау жасаған кезде;

      3) егер тұрақты мекеме құрған бақыланатын шетелдік компания тіркелген мемлекетте бақыланатын шетелдік компанияның тұрақты мекемесінің қаржылық пайдасына 20 және одан да көп пайызды құрайтын тиімді мөлшерлеме бойынша пайда салығы салынған болса;

      4) егер өзі арқылы резидент бақыланатын шетелдік компанияға қатысу үлестерін жанама иеленетін немесе бақылау жасауға жанама ие болатын бақыланатын тұлға тіркелген мемлекетте бақыланатын шетелдік компанияның қаржылық пайдасына немесе бақыланатын шетелдік компанияның тұрақты мекемесінің қаржылық пайдасына 20 және одан да көп пайызды құрайтын тиімді мөлшерлеме бойынша салық салынған болса;

      5) жеңiлдiктi салық салынатын мемлекеттерде тіркелгендерді қоспағанда, егер бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компания тұрақты мекемесінің пассив кірістерінің үлесі 20 пайыздан кем болса;

      6) бақыланатын шетелдік компанияда "Астана" халықаралық қаржы орталығының инвестициялық резиденті тікелей және (немесе) жанама иеленген және (немесе) бақылаған кезде бақыланатын шетелдік компанияның қаржылық пайдасы немесе бақыланатын шетелдік компания тұрақты мекемесінің қаржылық пайдасы Қазақстан Республикасында салық салудан босатылады.

      2. Осы баптың 1-тармағын қолдану мақсаттары үшін резидентте мынадай құжаттар (қазақ немесе орыс тіліне міндетті түрде аударма жасалған) болуға тиіс:

      1) осы баптың 1-тармағының 1) немесе 2) тармақшасын қолданған жағдайда:

      осы баптың 1-тармағының 1) немесе 2) тармақшаларында көрсетілген бақыланатын шетелдік компанияда резиденттің жанама қатысуын немесе жанама бақылауын растайтын құжаттардың көшірмелері,

      немесе

      резиденттің бірінші басшысының (немесе қаржылық есептілікке қол қоюға уәкілеттік берілген адамның) қолымен куәландырылған, резидент қатысушысы (акционері) болып табылатын шоғырландырылған топтың біртұтас ұйымдық құрылымын ашатын, осындай шоғырландырылған топқа барлық қатысушылардың атауы және олардың географиялық орналасқан жері (шоғырландырылған топқа қатысушылар жасалған (құрылған) мемлекеттердің (аумақтардың) атаулары), шоғырландырылған топқа барлық қатысушылардың қатысу үлестерінің мөлшері әрі мемлекеттік және салықтық тіркеу нөмірлері (салықтық тіркеу болған кезде) көрсетілген құжаттың көшірмесі;

      2) осы баптың 1-тармағының 3) тармақшасын қолданған жағдайда:

      тұрақты мекеме құрған бақыланатын шетелдік компанияның бекітілген жеке қаржылық есептілігінің көшірмесі;

      бақыланатын шетелдік компания тұрақты мекемесінің бекітілген қаржылық есептілігінің көшірмесі;

      бақыланатын шетелдік компанияның бірінші басшысының (немесе қаржылық есептілікке қол қоюға уәкілеттік берілген адамның) қолымен куәландырылған, тұрақты мекеме құрған бақыланатын шетелдік компанияның қаржылық пайдасына осындай тұрақты мекеменің қаржылық пайдасын қосу туралы ақпаратты ашатын құжат немесе бақыланатын шетелдік компанияның қаржылық есептілігіне аудит жүргізген адам куәландырған, тұрақты мекеме құрған бақыланатын шетелдік компанияның қаржылық пайдасына осындай тұрақты мекеменің қаржылық пайдасын қосу туралы ақпаратты ашатын аудиттелген қаржылық есептілікке түсіндірме жазба;

      тұрақты мекеме құрған бақыланатын шетелдік компания тіркелген шет мемлекетте бақыланатын шетелдік компания тұрақты мекемесінің қаржылық пайдасынан пайда салығының төленгенін растайтын, шет тілінде жасалған құжаттың (құжаттардың) көшірмесі.

      Тиімді мөлшерлемені айқындау кезінде төлем көзінен алынатын салықты қосқан жағдайда резидентте мыналар болуға тиіс:

      салық салынғанға дейін қаржылық пайдаға қосылған кірістен (кірістерден) төлем көзінен алынатын салықты ұстап қалуды және шет мемлекеттің (шет мемлекеттердің) бюджетіне аударуды растайтын, шет тілінде жасалған құжаттың (құжаттардың) көшірмесі;

      бақыланатын шетелдік компанияның және (немесе) бақыланатын шетелдік компания тұрақты мекемесінің бірінші басшысының (немесе қаржылық есептілікке қол қоюға уәкілеттік берілген адамның) қолымен куәландырылған, салық салынғанға дейінгі қаржылық пайдаға төлем көзінен алынатын салық салынған кірісті (кірістерді) қосу туралы ақпаратты ашатын құжат немесе бақыланатын шетелдік компанияның және (немесе) бақыланатын шетелдік компания тұрақты мекемесінің қаржылық есептілігіне аудит жүргізген адам куәландырған, салық салынғанға дейінгі қаржылық пайдаға төлем көзінен алынатын салық салынған кірісті (кірістерді) қосу туралы ақпаратты ашатын аудиттелген қаржылық есептілікке түсіндірме жазба;

      3) осы баптың 1-тармағының 4) тармақшасын қолданған жағдайда:

      бақыланатын шетелдік компанияда жанама иелену немесе жанама бақылау сол арқылы жүзеге асырылатын бақыланатын тұлғаның бекітілген шоғырландырылған қаржылық есептілігінің көшірмесі;

      бақыланатын шетелдік компанияның бекітілген жеке шоғырландырылмаған қаржылық есептілігінің немесе бақыланатын шетелдік компания тұрақты мекемесінің қаржылық есептілігінің көшірмесі;

      бақыланатын шетелдік компанияның және (немесе) бақыланатын шетелдік компания тұрақты мекемесінің бірінші басшысының (немесе қаржылық есептілікке қол қоюға уәкілеттік берілген адамның) қолымен куәландырылған, резидент сол арқылы бақыланатын шетелдік компанияға қатысу үлестерін жанама иеленетін немесе жанама бақылауы болатын бақыланатын тұлғаның шоғырландырылған қаржылық пайдасына бақыланатын шетелдік компанияның қаржылық пайдасын немесе бақыланатын шетелдік компания тұрақты мекемесінің қаржылық пайдасын қосу туралы ақпаратты ашатын құжат немесе бақыланатын шетелдік компанияның және (немесе) бақыланатын шетелдік компания тұрақты мекемесінің қаржылық есептілігіне аудит жүргізген адам куәландырған, резидент сол арқылы бақыланатын шетелдік компанияға қатысу үлестерін жанама иеленетін немесе жанама бақылауы болатын бақыланатын тұлғаның шоғырландырылған қаржылық пайдасына бақыланатын шетелдік компанияның қаржылық пайдасын немесе бақыланатын шетелдік компания тұрақты мекемесінің қаржылық пайдасын қосу туралы ақпаратты ашатын аудиттелген қаржылық есептілікке түсіндірме жазба;

      резидент сол арқылы бақыланатын шетелдік компанияға қатысу үлестерін жанама иеленетін немесе жанама бақылауы болатын бақыланатын тұлға тіркелген шет мемлекетте бақыланатын шетелдік компанияның қаржылық пайдасынан немесе бақыланатын шетелдік компания тұрақты мекемесінің қаржылық пайдасынан пайда салығының төленгенін растайтын, шет тілінде жасалған құжаттың (құжаттардың) көшірмесі.

      Тиімді мөлшерлемені айқындау кезінде төлем көзінен алынатын салықты қосқан жағдайда резидентте мыналар болуға тиіс:

      салық салынғанға дейін қаржылық пайдаға қосылған кірістен (кірістерден) төлем көзінен алынатын салықты ұстап қалуды және шет мемлекеттің (шет мемлекеттердің) бюджетіне аударуды растайтын, шет тілінде жасалған құжаттың (құжаттардың) көшірмесі;

      бақыланатын шетелдік компанияның және (немесе) бақыланатын шетелдік компания тұрақты мекемесінің бірінші басшысының (немесе қаржылық есептілікке қол қоюға уәкілеттік берілген адамның) қолымен куәландырылған, салық салынғанға дейінгі қаржылық пайдаға төлем көзінен алынатын салық салынған кірісті (кірістерді) қосу туралы ақпаратты ашатын құжат немесе бақыланатын шетелдік компанияның және (немесе) бақыланатын шетелдік компания тұрақты мекемесінің қаржылық есептілігіне аудит жүргізген адам куәландырған, салық салынғанға дейін қаржылық пайдаға төлем көзінен алынатын салық салынған кірісті (кірістерді) қосу туралы ақпаратты ашатын аудиттелген қаржылық есептілікке түсіндірме жазба;

      4) осы баптың 1-тармағының 5) тармақшасын қолданған жағдайда:

      бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компания тұрақты мекемесінің бекітілген жеке шоғырландырылмаған қаржылық есептілігінің көшірмесі;

      бақыланатын шетелдік компанияның және (немесе) бақыланатын шетелдік компания тұрақты мекемесінің бірінші басшысының (немесе қаржылық есептілікке қол қоюға уәкілеттік берілген адамның) қолымен куәландырылған, есепті кезеңде бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компания тұрақты мекемесінің алынған кірістерінің сомаларын көрсете отырып, әрбір пассив кіріс түрінің бөлінісіндегі ақпаратты ашатын құжат немесе бақыланатын шетелдік компанияның және (немесе) бақыланатын шетелдік компания тұрақты мекемесінің қаржылық есептілігіне аудит жүргізген адам куәландырған, есепті кезеңде бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компания тұрақты мекемесінің алынған кірістерінің сомаларын көрсете отырып, әрбір пассив кіріс түрінің бөлінісіндегі ақпаратты ашатын аудиттелген қаржылық есептілікке түсіндірме жазба

      3. Алып тасталды – ҚР 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі) Заңымен.
      Ескерту. 296-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз) Заңымен.

297-бап. Бақыланатын шетелдік компанияның пайдасына салық салу

      1. Жеңілдікті салық салынатын мемлекеттерде тіркелгендерін қоспағанда, бақыланатын шетелдік компаниялардың немесе бақыланатын шетелдік компаниялардың тұрақты мекемелерінің осы баптың 2, 3, 3-1 және 4-тармақтарына сәйкес айқындалған жиынтық пайдасы жеңілдікті салық салынатын мемлекеттерде тіркелгендерін қоспағанда, бақыланатын шетелдік компаниялардың және бақыланатын шетелдік компаниялардың тұрақты мекемелерінің салық салынатын кірісі деп танылады және оған Қазақстан Республикасында корпоративтік немесе жеке табыс салығы салынады.

      Жеңілдікті салық салынатын мемлекеттерде тіркелген бақыланатын шетелдік компаниялардың немесе бақыланатын шетелдік компаниялардың тұрақты мекемелерінің осы баптың 2 және 3-тармақтарына сәйкес айқындалған жиынтық пайдасы жеңілдікті салық салынатын мемлекеттерде тіркелген бақыланатын шетелдік компаниялардың және бақыланатын шетелдік компаниялардың тұрақты мекемелерінің салық салынатын кірісі деп танылады және оған Қазақстан Республикасында корпоративтік немесе жеке табыс салығы салынады.

      2. Бақыланатын шетелдік компаниялардың немесе бақыланатын шетелдік компаниялардың тұрақты мекемелерінің жиынтық пайдасы мынадай формула бойынша айқындалады:

      П = П1 × Ү1 + П2 × Ү2 +...+ Пn × Үn, мұнда:

      П – қаржылық пайдасы осы Кодекстің 296-бабына сәйкес салық салудан босатылатын бақыланатын шетелдік компанияларды немесе бақыланатын шетелдік компаниялардың тұрақты мекемелерін қоспағанда, барлық бақыланатын шетелдік компаниялардың немесе бақыланатын шетелдік компаниялардың тұрақты мекемелерінің жиынтық пайдасы;

      Ү1,2,...,n – резиденттің әрбір бақыланатын шетелдік компаниядағы тікелей, жанама, конструктивті қатысу немесе тікелей, жанама, конструктивті бақылау үлесі;

      П1,2,...,n – резидент мынадай формулалардың бірі бойынша айқындайтын, әрбір бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компанияның әрбір тұрақты мекемесінің Қазақстан Республикасында салық салуға жататын қаржылық пайдасының оң шамасы:

      П1, П2,..., Пn = Псд 1,2,...n – А1,2,...n – З1,2,...n

      немесе

      П1, П2,..., Пn = Псд1,2,...n × ПКҮ1,2,...n, мұнда:

      Псд1,2,...n – әрбір бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компанияның әрбір тұрақты мекемесінің есепті кезеңдегі салық салынғанға дейінгі қаржылық пайдасының оң шамасы;

      А1,2,...n – осы баптың 4-тармағына сәйкес резидент есепті кезеңде әрбір бақыланатын шетелдік компанияның салық салынғанға дейінгі қаржылық пайдасынан немесе бақыланатын шетелдік компанияның әрбір тұрақты мекемесінің салық салынғанға дейінгі қаржылық пайдасынан жүргізген азайту сомасы;

      ПКҮ1,2,...n – осы Кодекстің 294-бабы 4-тармағының 11-3) тармақшасына сәйкес айқындалатын, әрбір бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компанияның әрбір тұрақты мекемесінің пассив кірістерінің үлесі;

      З1,2,...n – әрбір бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компанияның әрбір тұрақты мекемесінің есепті кезеңнің алдындағы қатарынан екі кезеңде туындаған залалының сомасы. Бұл ретте азайтылған залалдар кейінгі кезеңдерде есепке алынбайды.

      Осы тармақтың бірінші бөлігінің мақсаттары үшін залал деп залалды қолданатын резидентте болуға тиіс бекітілген жеке шоғырландырылмаған қаржылық есептілікте (қазақ немесе орыс тіліне міндетті түрде аударма жасалған) көрсетілген залал танылады.

      Бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компанияның тұрақты мекемесінің залалы:

      1) осы бақыланатын шетелдік компанияның және (немесе) бақыланатын шетелдік компанияның осы тұрақты мекемесінің осы баптың 3-тармағына сәйкес есептелген қаржылық пайдасын;

      2) басқа бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компанияның басқа тұрақты мекемесінің салық салынғанға дейінгі қаржылық пайдасын;

      3) резиденттің салық салынатын кірісін азайтпайды.

      Резидент жеңілдікті салық салынатын мемлекеттерде тіркелген бақыланатын шетелдік компанияның және (немесе) бақыланатын шетелдік компанияның тұрақты мекемесінің залалдарын пайдалануға құқылы емес.

      Осы тармақтың бірінші бөлігінің мақсаттары үшін резидент бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компанияның тұрақты мекемесінің жиынтық пайдасын есептеу кезінде пассив кірістердің үлесі бар формуланы пайдаланған жағдайда, есепті салықтық кезеңде оның барлық қалған бақыланатын шетелдік компанияларына немесе бақыланатын шетелдік компаниялардың тұрақты мекемелеріне дәл сол формуланы қолдану қажет.

      3. Есепті кезеңде бақыланатын шетелдік компанияның салық салынғанға дейінгі қаржылық пайдасын немесе бақыланатын шетелдік компанияның тұрақты мекемесінің салық салынғанға дейінгі қаржылық пайдасын айқындау бақыланатын шетелдік компания тіркелген немесе бақыланатын шетелдік компанияның тұрақты мекемесі тіркелген елдің заңнамасында белгіленген стандартқа сәйкес немесе халықаралық қаржылық есептілік стандарттарына сәйкес жасалған бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компанияның тұрақты мекемесінің бекітілген жеке шоғырландырылмаған қаржылық есептілігі негізінде жүзеге асырылады. Бұл ретте резиденттің аудиттелген қаржылық есептілік болған кезде ғана бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компанияның тұрақты мекемесінің салық салынғанға дейінгі қаржылық пайдасын халықаралық қаржылық есептілік стандарттарына сәйкес жасалған бекітілген жеке шоғырландырылмаған қаржылық есептілік негізінде айқындауға құқығы бар.

      Егер бақыланатын шетелдік компания тіркелген мемлекеттің заңнамалық актілерінде жеке шоғырландырылмаған қаржылық есептілікті жасамай еншілес (қауымдастырылған, бірлескен) ұйымдардың деректерін шоғырландыра отырып, шоғырландырылған қаржылық есептілікті ғана жасау жөніндегі міндеттеме белгіленген және жеке шоғырландырылмаған қаржылық есептілік болмаған жағдайда, резидент аудиторлық қорытындымен расталған мынадай сомаларды:

      бақыланатын шетелдік компанияның шоғырландырылған қаржылық есептілігі бойынша шоғырландырылған қаржылық пайдаға (шоғырландырылған залалға) жиналған еншілес (қауымдастырылған, бірлескен) ұйымдардың есепті кезеңдегі қаржылық пайдасының (залалының) сомасын;

      шоғырландырған жағдайда алып тасталу кезінде топішілік операциялардан қаржылық пайданың (залалдардың) сомаларына ұлғайтуға (азайтуға) жататын, бас компанияның есепті кезеңдегі шоғырландырылған қаржылық есептілігі бойынша шоғырландырылған қаржылық пайдадан (шоғырландырылған залалдан) шоғырландырылу кезінде еншілес (қауымдастырылған, бірлескен) ұйымдардың есепті кезеңдегі қаржылық пайдасының (залалының) сомасын алып тастау арқылы резидентте болуға тиіс есепті кезеңдегі қаржылық есептілікте айқындалған бақыланатын шетелдік компанияның есепті кезеңдегі қаржылық пайдасынан (залалынан) осындай түзетулер жүргізеді.

      Осы тармаққа сәйкес бақыланатын шетелдік компанияның есепті кезеңдегі шоғырландырылған қаржылық есептілігінің деректерін түзету кезінде еншілес (қауымдастырылған, бірлескен) ұйымнан алынған немесе алуға жататын, шоғырландырылған қаржылық есептілік бойынша шоғырландырылған қаржылық пайдада (шоғырландырылған залалда) көрсетілмеген, есепті кезеңде бухгалтерлік есепке алуда танылған дивидендтер бақыланатын шетелдік компанияның есепті кезеңдегі кірістеріне қосылуға жатады және аудиторлық қорытындымен расталады.

      Осы тармақтың мақсаттары үшін, егер салық салынғанға дейінгі қаржылық пайда осындай кірістерді және (немесе) шығыстарды қамтыған жағдайда, бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компанияның тұрақты мекемесінің есепті кезеңдегі салық салынғанға дейінгі қаржылық пайдасынан осы Кодекстің 225-бабы 2-тармағының 2), 3), 9) және 11) тармақшаларында көрсетілгенге ұқсас кірістер және осы Кодекстің 242-бабының 4 және 5-тармақтарында көрсетілгенге ұқсас шығыстар алып тасталады. Осы бөлікті қолдану үшін резидентте бақыланатын шетелдік компанияның және (немесе) бақыланатын шетелдік компанияның тұрақты мекемесінің бірінші басшысының (немесе қаржылық есептілікке қол қоюға уәкілеттік берілген адамның) қолымен куәландырылған, сомалар бөлінісінде кіріс пен шығыстың әрбір алып тасталған түрі туралы ақпаратты ашатын құжат (қазақ немесе орыс тіліне міндетті түрде аударма жасалған) немесе бақыланатын шетелдік компанияның және (немесе) бақыланатын шетелдік компанияның тұрақты мекемесінің қаржылық есептілігіне аудит жүргізген адам куәландырған, сомалар бөлінісінде кіріс пен шығыстың әрбір алып тасталған түрі туралы ақпаратты ашатын аудиттелген қаржылық есептілікке түсіндірме жазба (қазақ немесе орыс тіліне міндетті түрде аударма жасалған) болуға тиіс.

      3-1. Есепті кезеңнен кейінгі екінші жылдың 31 наурызына дейін резидентте бекітілген жеке шоғырландырылмаған қаржылық есептілік болмаған кезде осындай есепті кезеңдегі бақыланатын шетелдік компанияның салық салынғанға дейінгі қаржылық пайдасының немесе бақыланатын шетелдік компанияның тұрақты мекемесінің салық салынғанға дейінгі қаржылық пайдасының сомасын резидент өз таңдауы бойынша мынадай тәртіптердің бірімен:

      1) осы Кодекстің ережелеріне сәйкес салық салынатын кірісті айқындау тәртібіне ұқсас тәртіппен;

      2) есепті кезеңдегі бақыланатын шетелдік компания кірісінің немесе бақыланатын шетелдік компанияның тұрақты мекемесі кірісінің сомасы мен 0,5 коэффициентінің көбейтіндісі ретінде айқындайды. Кіріс сомасы есепті кезеңде бақыланатын шетелдік компанияның банктік шоттарына немесе бақыланатын шетелдік компанияның тұрақты мекемесінің банктік шоттарына түсетін ақша түсімдері негізге алына отырып айқындалады.

      Осы тармақшаның бірінші бөлігінің мақсаттары үшін растайтын құжаттар болған кезде түсімдердің мынадай түрлері алып тастауға жатады:

      есепті кезеңде бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компанияның тұрақты мекемесінің банктік шоттарына осы бақыланатын шетелдік компанияның немесе оның тұрақты мекемесінің басқа банктік шоттарынан түсетін ақшаның түсімі (ақшаның ішкі және банкаралық аударымдары);

      қарыздар бойынша сыйақыларды және өсімпұлды, айыппұлдарды қоспағанда, қарыз қаражатының түсімі және (немесе) қайтарылуы. Осы абзацты қолдану үшін резидентте қарыз шартының және қарыз қаражатын қайтару және (немесе) оның түсімі туралы төлем тапсырмасының көшірмесі болуға тиіс;

      ағымдағы салықтық кезеңде қайтару шартымен, ақшаның қате есепке жатқызылған сомаларының түсімі;

      жарғылық капиталға салым ретінде ақшаның түсімі.

      Резидент осы баптың 3-тармағының шарттарына сәйкес келетін құжатты осы Кодекстің 315-бабының 4-тармағында белгіленген мерзімнен кейін алған кезде бақыланатын шетелдік компанияның және (немесе) бақыланатын шетелдік компанияның тұрақты мекемесінің қаржылық пайдасының сомасын қайта есептеуге міндетті.

      Осы Кодекстің 294-бабы 4-тармағы 1) тармақшасының шарттарына сәйкес келетін құжат болған кезде салық төлеуші бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компанияның тұрақты мекемесінің қаржылық пайдасының сомасын қайта есептеуге міндетті.

      4. Растайтын құжаттар болған кезде резиденттің бақыланатын шетелдік компанияның салық салынғанға дейінгі қаржылық пайдасын мынадай сомаларға азайтуға құқығы бар:

      1) мынадай формула бойынша айқындалатын азайту сомасы:

      А = ҚП × (К(1)/КЖС), мұнда:

      А – азайту сомасы;

      ҚП – бақыланатын шетелдік компанияның салық салынғанға дейінгі қаржылық пайдасының оң шамасы;

      К(1) – егер бақыланатын шетелдік компанияның салық салынғанға дейінгі қаржылық пайдасы осы тармақшада көрсетілген салық салынатын кірісті ескеретін болса, бақыланатын шетелдік компанияның филиал, өкілдік, тұрақты мекеме арқылы Қазақстан Республикасындағы кәсіпкерлік қызметтен түскен, Қазақстан Республикасында 20 және одан көп пайыз мөлшерлемесі бойынша корпоративтік табыс салығы салынған, филиалдың салық салынатын кірісі шегіндегі кірісі;

      КЖС – кірістердің жиынтық сомасы;

      2) мынадай формула бойынша айқындалатын азайту сомасы:

      А = ҚП × (К(2)/КЖС), мұнда:

      А – азайту сомасы;

      ҚП – бақыланатын шетелдік компанияның салық салынғанға дейінгі қаржылық пайдасының оң шамасы;

      К(2) – егер салық салынғанға дейінгі қаржылық пайда осы тармақшада көрсетілген кіріс ескеріле отырып айқындалған болса, тұрақты мекеме құрмай Қазақстан Республикасында қызметтерді көрсетуден (жұмыстарды орындаудан) түскен, бақыланатын шетелдік компания Қазақстан Республикасындағы көздерден алған, Қазақстан Республикасында төлем көзінен 20 пайыз мөлшерлемесі бойынша корпоративтік табыс салығы салынған кіріс;

      КЖС – кірістердің жиынтық сомасы;

      3) егер бақыланатын шетелдік компанияның салық салынғанға дейінгі қаржылық пайдасы осындай кірісті қамтитын болса, бақыланатын шетелдік компания Қазақстан Республикасындағы көздерден алған, осы Кодекстің 645-бабы 9-тармағының 3) тармақшасына сәйкес төлем көзінен корпоративтік табыс салығын салуға жатпайтын дивидендтер;

      4) шоғырландырылған топтың біртұтас ұйымдық құрылымына кіретін бір бақыланатын шетелдік компания басқа бақыланатын шетелдік компаниядан алған дивидендтердің сомасы.

      Бұл ретте бір бақыланатын шетелдік компанияның қаржылық пайдасы Қазақстан Республикасында басқа осындай бақыланатын шетелдік компанияның қаржылық пайдасынан бұрын корпоративтік табыс салығы салынған (ағымдағы кезеңде салуға жатады) және (немесе) осы тармақтың 3), 5), 6), 7), 8) және 9) тармақшаларына немесе осы тармақшаның бірінші бөлігіне сәйкес азайтылған дивидендтерді қамтуға тиіс;

      5) шоғырландырылған топтың біртұтас ұйымдық құрылымына кіретін бақыланатын шетелдік компания шетелдік компаниядан алған дивидендтердің сомасы.

      Бұл ретте осындай бақыланатын шетелдік компанияның қаржылық пайдасы Қазақстан Республикасында басқа осындай бақыланатын шетелдік компанияның қаржылық пайдасынан бұрын корпоративтік табыс салығы салынған (ағымдағы кезеңде салуға жатады) және (немесе) осы тармақтың 3), 4), 6), 7), 8) және 9) тармақшаларына немесе осы тармақшаның бірінші бөлігіне сәйкес азайтылған дивидендтерді қамтуға тиіс;

      6) мынадай формула бойынша айқындалатын азайту сомасы:

      А = ҚП × (К(6)/КЖС), мұнда:

      А – азайту сомасы;

      ҚП – бақыланатын шетелдік компанияның салық салынғанға дейінгі қаржылық пайдасының оң шамасы;

      К(6) – егер бақыланатын шетелдік компанияның салық салынғанға дейінгі қаржылық пайдасы осындай кірістерді қамтитын болса, бақыланатын шетелдік компания Қазақстан Республикасындағы көздерден алған, бұрын Қазақстан Республикасында төлем көзінен корпоративтік табыс салығы салынған сыйақылар түріндегі және (немесе) құн өсімінен түсетін және (немесе) роялти түріндегі кірістер;

      КЖС – кірістердің жиынтық сомасы;

      7) мынадай формула бойынша айқындалатын азайту сомасы:

      А = ҚП × (К(7)/КЖС), мұнда:

      А – азайту сомасы;

      ҚП – бақыланатын шетелдік компанияның салық салынғанға дейінгі қаржылық пайдасының оң шамасы;

      К(7) – егер бір бақыланатын шетелдік компанияның қаржылық пайдасы осындай кірісті қамтитын болса, бір бақыланатын шетелдік компания осы Кодекстің 645-бабы 9-тармағы 7) немесе 8) тармақшасының шарттарына сәйкес келетін Қазақстан Республикасы резидентінің құрылтайшысы болып табылатын басқа бақыланатын шетелдік компанияға өткізуден алған құн өсімінен түсетін кіріс;

      КЖС – кірістердің жиынтық сомасы;

      8) егер бақыланатын шетелдік компанияның салық салынғанға дейінгі қаржылық пайдасы осындай кірістерді қамтитын болса, бақыланатын шетелдік компания Қазақстан Республикасындағы көздерден алған, осы Кодекстің 645-бабы 9-тармағының 6), 7), 8) және 9) тармақшаларына сәйкес төлем көзінен корпоративтік табыс салығын салуға жатпайтын сыйақылар түріндегі және (немесе) құн өсімінен түсетін және (немесе) роялти түріндегі кірістер;

      9) егер салық салынғанға дейінгі қаржылық пайда осындай дивидендтерді қамтитын болса, бақыланатын шетелдік компания Қазақстан Республикасындағы көздерден алған, бұрын Қазақстан Республикасында төлем көзінен корпоративтік табыс салығы салынған дивидендтердің сомасы;

      10) шоғырландырылған топтың біртұтас ұйымдық құрылымына кіретін бақыланатын шетелдік компания шетелдік компаниядан алған дивидендтердің сомасы. Бұл ретте осындай бақыланатын шетелдік компанияның қаржылық пайдасы Қазақстан Республикасындағы көздерден алынған, бұрын Қазақстан Республикасында төлем көзінен корпоративтік табыс салығы салынған және (немесе) осы Кодекстің 645-бабы 9-тармағының 3) тармақшасына сәйкес төлем көзінен корпоративтік табыс салығын салуға жатпаған дивидендтерді қамтуға тиіс.

      Осы тармақтың бірінші бөлігінің ережелері жеңілдікті салық салынатын мемлекеттерде тіркелген бақыланатын шетелдік компанияға және (немесе) бақыланатын шетелдік компанияның тұрақты мекемесіне қолданылмайды.

      5. Шет мемлекеттегі есепті кезең мен Қазақстан Республикасындағы осы Кодекстің 314-бабына сәйкес айқындалатын есепті салықтық кезеңнің ұзақтығы немесе басталу және аяқталу күндері сәйкес келмеген жағдайда, салық төлеуші Қазақстан Республикасында салық салынуға жататын, әрбір бақыланатын шетелдік компанияның қаржылық пайдасының немесе бақыланатын шетелдік компанияның әрбір тұрақты мекемесінің қаржылық пайдасының мөлшерін (К1, К2) түзету коэффициенттерін қолдану арқылы, былайша:

      П1, П2, …, Пn = Пб × К1 + Пб+1 × К2,

      К1 = СК (БЕ)1 / СК (БЕ)3,

      К2 = СК (БЕ)2 / СК (БЕ)3 түзетуге міндетті, мұнда:

      П1, П2, …, Пn – әрбір бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компанияның әрбір тұрақты мекемесінің Қазақстан Республикасында салық салынуға жататын қаржылық пайдасының оң шамасы;

      Пб – Қазақстан Республикасындағы есепті салықтық кезеңнің шеңберіне кіретін бір есепті кезеңде, Қазақстан Республикасында салық салынуға жататын, бақыланатын шетелдік компанияның қаржылық пайдасының немесе бақыланатын шетелдік компанияның тұрақты мекемесінің қаржылық пайдасының оң шамасы;

      Пб + 1 – Қазақстан Республикасындағы есепті салықтық кезеңнің шеңберіне кіретін басқа есепті кезеңде, Қазақстан Республикасында салық салынуға жататын, бақыланатын шетелдік компанияның қаржылық пайдасының немесе бақыланатын шетелдік компанияның тұрақты мекемесінің қаржылық пайдасының оң шамасы;

      СК (БЕ)1 – Қазақстан Республикасындағы есепті салықтық кезеңнің шеңберіне кіретін, өзінің шегінде резидент бақыланатын шетелдік компанияға қатысу үлестерін иеленетін немесе бақылау жасауға ие болатын, шет мемлекеттегі бір есепті кезең айларының саны;

      СК (БЕ)2 – Қазақстан Республикасындағы есепті салықтық кезеңнің шеңберіне кіретін, өзінің шегінде резидент бақыланатын шетелдік компанияға қатысу үлестерін иеленетін немесе бақылау жасауға ие болатын, шет мемлекеттегі келесі есепті кезең айларының саны;

      СК (БЕ)3 – шет мемлекеттегі есепті кезең айларының жалпы саны.

      6. Қазақстан Республикасында салық салынуға жататын, әрбір бақыланатын шетелдік компанияның қаржылық пайдасының немесе бақыланатын шетелдік компанияның әрбір тұрақты мекемесінің қаржылық пайдасының шетелдік валютада көрсетілген сомасын резидент есепті кезеңдегі валюта айырбастаудың орташа арифметикалық нарықтық бағамын қолдана отырып теңгеге қайта есептейді.

      7. Резиденттің әрбір бақыланатын шетелдік компанияға тікелей қатысу немесе тікелей бақылау жасау коэффициенті мынадай формула бойынша айқындалады:

      Д1, Д2, …, Дn = Х/100 %, мұнда:

      Д1, Д2, …, Дn – резиденттің әрбір бақыланатын шетелдік компанияға тікелей қатысу немесе тікелей бақылау жасау коэффициенті;

      Х – резиденттің әрбір бақыланатын шетелдік компанияға тікелей қатысу немесе тікелей бақылау жасау үлесі, пайызбен.

      Резиденттің әрбір бақыланатын шетелдік компанияға жанама қатысу немесе жанама бақылау жасау коэффициенті мынадай формула бойынша айқындалады:

      Д1, Д2, …, Дn = Х1/100 % х Х2/100 % х...х Хn/100 %, мұнда:

      Д1, Д2, …, Дn – резиденттің әрбір бақыланатын шетелдік компанияға жанама қатысу немесе жанама бақылау жасау коэффициенті;

      Х1 – резиденттің жанама қатысу немесе жанама бақылау жасау өзі арқылы жүзеге асырылатын тұлғаға тікелей қатысу немесе тікелей бақылау жасау үлесі, пайызбен;

      Х2, ... – жанама қатысу немесе жанама бақылау жасау өздері арқылы жүзеге асырылатын әрбір алдыңғы тұлғаның әрбір келесі тұлғаға тиісті реттілікпен тікелей қатысу немесе тікелей бақылау жасау үлесі, пайызбен;

      Хn – алдыңғы тұлғаның бақыланатын шетелдік компанияға тікелей қатысу немесе тікелей бақылау жасау үлесі, пайызбен.

      Резиденттің әрбір бақыланатын шетелдік компанияға конструктивті қатысу немесе конструктивті бақылау жасау коэффициенті мынадай тәртіптердің бірімен есептеледі:

      1) резиденттің бақыланатын шетелдік компанияға тікелей қатысу немесе тікелей бақылау жасау коэффициенті

      қосу

      резиденттің бақыланатын шетелдік компанияға жанама қатысу немесе жанама бақылау жасау коэффициенті;

      2) резиденттің бақыланатын шетелдік компанияға тікелей және (немесе) жанама қатысу немесе тікелей және (немесе) жанама бақылау жасау коэффициенті

      қосу

      егер бақыланатын тұлға резиденттің жақын туысы және Қазақстан Республикасының резиденті болып табылған жағдайда, бақыланатын тұлғаның бақыланатын шетелдік компанияға тікелей және (немесе) жанама қатысу немесе тікелей және (немесе) жанама бақылау жасау коэффициенті.

      Резидент-жеке тұлға кәмелеттік жасқа толмаған резидент-жақын туыстар қатысатын бақыланатын шетелдік компанияға қатысу үлестерін конструктивті иеленген кезде немесе резидент-жеке тұлғада осы компанияға конструктивті бақылау жасау болған кезде, осы баптың ережелері осындай конструктивті иеленуге немесе осындай конструктивті бақылау жасауға қолданылады. Резидент-жеке тұлға кәмелеттік және (немесе) зейнеткерлік жасқа толған резиденттер-жақын туыстар қатысатын бақыланатын шетелдік компанияға қатысу үлестерін конструктивті иеленген кезде немесе резидент-жеке тұлғада осы компанияға конструктивті бақылау жасау болған кезде, осы тармақтың ережелері, осындай жақын туыстардың жазбаша келісуі болған жағдайда, осындай конструктивті иеленуге немесе осындай конструктивті бақылау жасауға қолданылады. Осындай жақын туыстың (жақын туыстардың) жазбаша келісуі болмаған кезде, осы тарауға сәйкес салықтық міндеттемені әрбір тұлға (резидент және резиденттің осындай жақын туысы (туыстары)), егер резиденттің және осындай жақын туыстың (туыстардың) бақыланатын шетелдік компанияға жиынтық қатысу үлесі 25 пайыздан асқан немесе резидент пен жақын туыс (туыстар) жиналып бақыланатын шетелдік компанияға бақылау жасауға ие болған жағдайда, бақыланатын шетелдік компаниядағы иелену немесе бақылау жасау үлесіне мөлшерлес түрде өзі дербес орындайды.

      8. Осы баптың ережелері бақыланатын шетелдік компанияның тұрақты мекемесіне қолданылады.

      9. Осы баптың ережелерi Қазақстан Республикасы резидентке берген және (немесе) резидент үшiн Қазақстан Республикасының заңнамасында белгiленген жеңiлдiктерге, инвестициялық салықтық преференцияларға, барынша қолайлылық режимiне, сондай-ақ осы Кодексте көзделгеннен анағұрлым қолайлырақ өзге де салық салу шарттарына қарамастан қолданылады.

      10. Осы баптың мақсаттары үшін мынадай құжаттар растайтын құжаттар деп түсініледі:

      1) осы баптың 3-1-тармағы бірінші бөлігінің 1) тармақшасын қолдану үшін бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компанияның тұрақты мекемесінің есепті кезеңдегі салық салынғанға дейінгі қаржылық пайдасының сомасын айқындауға мүмкіндік беретін құжаттардың көшірмелері. Іскерлік айналым ғұрыптарына сәйкес бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компанияның тұрақты мекемесінің жүргізілген операцияларын растайтын бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компанияның тұрақты мекемесінің банктік шоттарынан үзінді көшірмелер, бастапқы құжаттар осындай құжаттар болып табылады;

      2) осы баптың 3-1-тармағы бірінші бөлігінің 2) тармақшасын қолдану үшін:

      бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компанияның тұрақты мекемесінің барлық банктік шоттарынан есепті кезеңдегі қағаз және (немесе) электрондық жеткізгіштердегі ай сайынғы үзінді көшірмелердің көшірмелері;

      осы баптың 3-1-тармағы бірінші бөлігі 2) тармақшасының екінші бөлігінде көзделген ақпаратты ашатын және бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компанияның тұрақты мекемесінің барлық банктік шоттары туралы мәліметтерді қамтитын банк берген ресми құжат және (немесе) бақыланатын шетелдік компанияның және (немесе) бақыланатын шетелдік компанияның тұрақты мекемесінің бірінші басшысының (немесе қаржылық есептілікке қол қоюға уәкілеттік берілген адамның) қолымен куәландырылған құжат;

      3) осы баптың 4-тармағы бірінші бөлігінің 1) тармақшасын қолдану үшін:

      бақыланатын шетелдік компанияның бекітілген қаржылық есептілігінің көшірмесі;

      бақыланатын шетелдік компанияның бірінші басшысының (немесе қаржылық есептілікке қол қоюға уәкілеттік берілген адамның) қолымен куәландырылған, бақыланатын шетелдік компания филиалдарының бизнес-сәйкестендіру нөмірлері көрсетіле отырып, осындай әрбір филиалдың бақыланатын шетелдік компанияның қаржылық пайдасына қосылған кірістері мен шығыстарының таратып жазылуын қамтитын құжат немесе бақыланатын шетелдік компанияның қаржылық есептілігіне аудит жүргізген адам куәландырған, бақыланатын шетелдік компания филиалдарының бизнес-сәйкестендіру нөмірлері көрсетіле отырып, осындай әрбір филиалдың бақыланатын шетелдік компанияның қаржылық пайдасына қосылған кірістері мен шығыстарының таратып жазылуын қамтитын аудиттелген қаржылық есептілікке түсіндірме жазба;

      4) осы баптың 4-тармағы бірінші бөлігінің 2) тармақшасын қолдану үшін:

      бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компанияның тұрақты мекемесінің бекітілген қаржылық есептілігінің көшірмесі;

      бақыланатын шетелдік компанияның және (немесе) бақыланатын шетелдік компанияның тұрақты мекемесінің бірінші басшысының (немесе қаржылық есептілікке қол қоюға уәкілеттік берілген адамның) қолымен куәландырылған, бизнес-сәйкестендіру нөмірлері және (немесе) жеке сәйкестендіру нөмірлері көрсетіле отырып, сомалар мен сатып алушылар бөлінісінде бақыланатын шетелдік компанияның тұрақты мекемесін құрмай Қазақстан Республикасында қызметтерді көрсетуден (жұмыстарды орындаудан) түсетін кірістердің таратып жазылуын қамтитын құжат немесе бақыланатын шетелдік компанияның және (немесе) бақыланатын шетелдік компанияның тұрақты мекемесінің қаржылық есептілігіне аудит жүргізген адам куәландырған, бизнес-сәйкестендіру нөмірлері және (немесе) жеке сәйкестендіру нөмірлері көрсетіле отырып, сомалар мен сатып алушылар бөлінісінде бақыланатын шетелдік компанияның тұрақты мекемесін құрмай Қазақстан Республикасында қызметтерді көрсетуден (жұмыстарды орындаудан) түсетін кірістердің таратып жазылуын қамтитын аудиттелген қаржылық есептілікке түсіндірме жазба;

      5) осы баптың 4-тармағы бірінші бөлігінің 3), 4), 5), 9) және 10) тармақшаларын қолдану үшін:

      бақыланатын шетелдік компания дивидендтерінің бөлінгенін растайтын құжаттың (құжаттардың) көшірмелері;

      бақыланатын шетелдік компанияның және (немесе) бақыланатын шетелдік компанияның тұрақты мекемесінің бірінші басшысының (немесе қаржылық есептілікке қол қоюға уәкілеттік берілген адамның) қолымен куәландырылған, Қазақстан Республикасындағы көздерден дивидендтердің бақыланатын шетелдік компанияға бөлінгенін және төленгенін және (немесе) оларды шетелдік компанияның азайтуды (осы баптың 4-тармағы бірінші бөлігінің 3), 9) және 10) тармақшалары қолданылған жағдайда) қолданатын басқа бақыланатын шетелдік компанияға бөлгенін және төлегенін растайтын құжат немесе бақыланатын шетелдік компанияның және (немесе) бақыланатын шетелдік компанияның тұрақты мекемесінің қаржылық есептілігіне аудит жүргізген адам куәландырған, Қазақстан Республикасындағы көздерден дивидендтердің бақыланатын шетелдік компанияға бөлінгенін және төленгенін және (немесе) оларды шетелдік компанияның азайтуды (осы баптың 4-тармағы бірінші бөлігінің 3), 9) және 10) тармақшалары қолданылған жағдайда) қолданатын басқа бақыланатын шетелдік компанияға бөлгенін және төлегенін растайтын аудиттелген қаржылық есептілікке түсіндірме жазба;

      бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компанияның тұрақты мекемесінің бекітілген қаржылық есептілігінің көшірмесі;

      бақыланатын шетелдік компанияның және (немесе) бақыланатын шетелдік компанияның тұрақты мекемесінің бірінші басшысының (немесе қаржылық есептілікке қол қоюға уәкілеттік берілген адамның) қолымен куәландырылған, резиденттік еліндегі тіркеу нөмірі көрсетіле отырып, дивидендтердің сомалары мен оларды бөлетін компаниялардың атаулары бөлінісінде бақыланатын шетелдік компанияның еншілес (қауымдастырылған) ұйымдарынан алынған дивидендтер туралы мәліметтерді қамтитын құжат немесе бақыланатын шетелдік компанияның және (немесе) бақыланатын шетелдік компанияның тұрақты мекемесінің қаржылық есептілігіне аудит жүргізген адам куәландырған, резиденттік еліндегі тіркеу нөмірі көрсетіле отырып, дивидендтердің сомалары мен оларды бөлетін компаниялардың атаулары бөлінісінде бақыланатын шетелдік компанияның еншілес (қауымдастырылған) ұйымдарынан алынған дивидендтер туралы мәліметтерді қамтитын аудиттелген қаржылық есептілікке түсіндірме жазба;

      резиденттің бірінші басшысының (немесе қаржылық есептілікке қол қоюға уәкілеттік берілген адамның) қолымен куәландырылған, шоғырландырылған топтың біртұтас ұйымдық құрылымына барлық қатысушылардың резиденттік еліндегі атаулары, тіркеу нөмірлері, олардың географиялық орналасқан жері (мемлекеттердің (аумақтардың) атауы), қатысу үлестерінің (дауыс беретін акцияларының) мөлшері көрсетіле отырып, шоғырландырылған топтың біртұтас ұйымдық құрылымы туралы мәліметтерді қамтитын құжат;

      6) осы баптың 4-тармағы бірінші бөлігінің 6), 7) және 8) тармақшаларын қолдану үшін:

      бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компанияның тұрақты мекемесінің бекітілген қаржылық есептілігінің көшірмесі;

      бақыланатын шетелдік компанияның және (немесе) бақыланатын шетелдік компанияның тұрақты мекемесінің бірінші басшысының (немесе қаржылық есептілікке қол қоюға уәкілеттік берілген адамның) қолымен куәландырылған, бизнес-сәйкестендіру нөмірлері және (немесе) жеке сәйкестендіру нөмірлері көрсетіле отырып, сомалар және кірістерді төлеген Қазақстан Республикасы резиденттерінің атаулары бөлінісінде Қазақстан Республикасындағы көздерден сыйақылар, роялти түріндегі кірістердің таратып жазылуын қамтитын құжат (осы баптың 4-тармағы бірінші бөлігінің 6) және 8) тармақшалары қолданылған жағдайда, сыйақылар, роялти түріндегі кірістерге қатысты) немесе бақыланатын шетелдік компанияның және (немесе) бақыланатын шетелдік компанияның тұрақты мекемесінің қаржылық есептілігіне аудит жүргізген адам куәландырған, бизнес-сәйкестендіру нөмірлері және (немесе) жеке сәйкестендіру нөмірлері көрсетіле отырып, сомалар және кірістерді төлеген Қазақстан Республикасы резиденттерінің атаулары бөлінісінде Қазақстан Республикасындағы көздерден сыйақылар, роялти түріндегі кірістердің таратып жазылуын қамтитын аудиттелген қаржылық есептілікке түсіндірме жазба (осы баптың 4-тармағы бірінші бөлігінің 6) және 8) тармақшалары қолданылған жағдайда, сыйақылар, роялти түріндегі кірістерге қатысты);

      бақыланатын шетелдік компанияның және (немесе) бақыланатын шетелдік компанияның тұрақты мекемесінің бірінші басшысының (немесе қаржылық есептілікке қол қоюға уәкілеттік берілген адамның) қолымен куәландырылған, резиденттік еліндегі тіркеу нөмірлері көрсетіле отырып, сомалар, атаулар және өткізілген, оның ішінде Қазақстан Республикасындағы активтер бөлінісінде құн өсімі түріндегі кірістің таратып жазылуын қамтитын құжат (осы баптың 4-тармағы бірінші бөлігінің 6), 7) және 8) тармақшалары қолданылған жағдайда, құн өсімі түріндегі кіріске қатысты) немесе бақыланатын шетелдік компанияның және (немесе) бақыланатын шетелдік компанияның тұрақты мекемесінің қаржылық есептілігіне аудит жүргізген адам куәландырған, резиденттік еліндегі тіркеу нөмірлері көрсетіле отырып, сомалар, атаулар және өткізілген, оның ішінде Қазақстан Республикасындағы активтер бөлінісінде құн өсімі түріндегі кірістің таратып жазылуын қамтитын аудиттелген қаржылық есептілікке түсіндірме жазба (осы баптың 4-тармағы бірінші бөлігінің 6), 7) және 8) тармақшалары қолданылған жағдайда, құн өсімі түріндегі кіріске қатысты);

      резиденттің бірінші басшысының (немесе қаржылық есептілікке қол қоюға уәкілеттік берілген адамның) қолымен куәландырылған, шоғырландырылған топтың біртұтас ұйымдық құрылымына барлық қатысушылардың резиденттік еліндегі атаулары, тіркеу нөмірлері, олардың географиялық орналасқан жері (мемлекеттердің (аумақтардың) атауы), қатысу үлестерінің (дауыс беретін акцияларының) мөлшері көрсетіле отырып, шоғырландырылған топтың біртұтас ұйымдық құрылымы туралы мәліметтерді қамтитын құжат;

      осы Кодекстің 645-бабы 9-тармағы 7) немесе 8) тармақшасының шарттарына сәйкес келетін Қазақстан Республикасы резидентінің құқық белгілейтін құжаттарының көшірмелері;

      7) осы баптың 2-тармағы бірінші бөлігінің он бірінші абзацын қолдану үшін:

      бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компанияның тұрақты мекемесінің бекітілген қаржылық есептілігінің көшірмесі;

      бақыланатын шетелдік компанияның және (немесе) бақыланатын шетелдік компанияның тұрақты мекемесінің бірінші басшысының (немесе қаржылық есептілікке қол қоюға уәкілеттік берілген адамның) қолымен куәландырылған, сатып алушының резиденттік еліндегі тіркеу нөмірі көрсетіле отырып, кірістердің жиынтық сомасына қосылған пассив кірістер мен сомалардың әрбір түрі бөлінісінде кірістердің жиынтық сомасына пассив кірістердің арақатынасын ашатын құжат немесе бақыланатын шетелдік компанияның және (немесе) бақыланатын шетелдік компанияның тұрақты мекемесінің қаржылық есептілігіне аудит жүргізген адам куәландырған, сатып алушының резиденттік еліндегі тіркеу нөмірі көрсетіле отырып, кірістердің жиынтық сомасына қосылған пассив кірістер мен сомалардың әрбір түрі бөлінісінде кірістердің жиынтық сомасына пассив кірістердің арақатынасын ашатын аудиттелген қаржылық есептілікке түсіндірме жазба.

      Осы тармақта көрсетілген құжаттар немесе олардың көшірмелері осы баптың 3-1 және 4-тармақтарының ережелерін қолданатын резидентте (қажет болған жағдайда, қазақ немесе орыс тіліне міндетті түрде аударма жасалған) болуға тиіс.

      11. Резидент бақыланатын шетелдік компаниялардың немесе бақыланатын шетелдік компаниялардың тұрақты мекемелерінің жиынтық пайдасы қосылған корпоративтік немесе жеке табыс салығы бойынша декларацияны тапсырғаннан кейін он жұмыс күнінен кешіктірмей, уәкілетті органға трансформациялық құжатты ұсынуға міндетті.

      Осы бөлімнің мақсатында резиденттің (немесе нотариат куәландырған сенімхат негізінде қол қоюға уәкілеттік берілген адамның) қолымен және мөрімен (ол болған кезде) куәландырылған, мынадай мәліметтерді қамтитын құжат трансформациялық құжат деп танылады:

      1) шоғырландырылған топқа барлық қатысушылардың атауын және олардың географиялық орналасқан жерін (шоғырландырылған топқа қатысушылар жасалған (құрылған) мемлекеттердің (аумақтардың) атауын), қатысу үлестерінің мөлшерін, шоғырландырылған топқа барлық қатысушылардың мемлекеттік және салықтық тіркеу нөмірлерін (салықтық тіркеу болған кезде) көрсете отырып, резидент қатысушысы (акционері) болып табылатын шоғырландырылған топтың біртұтас ұйымдық құрылымы;

      2) әрбір бақыланатын шетелдік компанияның және (немесе) бақыланатын шетелдік компанияның тұрақты мекемесінің қаржылық пайдасы және кірістерінің жиынтық сомасы;

      3) сатып алушының резиденттік еліндегі тіркеу нөмірі көрсетіле отырып, кірістердің жиынтық сомасына қосылған пассив кірістер мен сомалардың әрбір түрі бөлінісінде пассив кірістердің әрбір бақыланатын шетелдік компания немесе бақыланатын шетелдік компанияның тұрақты мекемесі кірістерінің жиынтық сомасына арақатынасы (осы баптың 2-тармағы бірінші бөлігінің он бірінші абзацы қолданылған жағдайда);

      4) залалдың сомалары мен пайда болған жылы көрсетіле отырып, әрбір бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компанияның тұрақты мекемесінің есепті кезеңнің алдындағы қатарынан екі кезеңде туындаған залалы (осы баптың 2-тармағы бірінші бөлігінің он екінші абзацы қолданылған жағдайда);

      5) сомалар бөлінісінде бақыланатын шетелдік компания немесе бақыланатын шетелдік компанияның тұрақты мекемесі кірістерінің жиынтық сомасынан немесе салық салынғанға дейінгі қаржылық пайдасынан кіріс пен шығыстың әрбір алып тасталған түрі (осы Кодекстің 294-бабы 4-тармағының 9-1) тармақшасы немесе осы баптың 3-тармағының екінші бөлігі қолданылған жағдайда);

      6) сомалар, еншілес (қауымдастырылған, бірлескен) ұйымдардың резиденттік еліндегі атаулары мен тіркеу нөмірлері бөлінісінде әрбір еншілес (қауымдастырылған, бірлескен) ұйымның бақыланатын шетелдік компанияның шоғырландырылған қаржылық есептілігі бойынша шоғырландырылған қаржылық пайдаға (шоғырландырылған залалға) шоғырландырылған есепті кезеңдегі қаржылық пайдасы (залалы) (осы баптың 3-тармағының үшінші бөлігі қолданылған жағдайда);

      7) сомалар, еншілес (қауымдастырылған, бірлескен) ұйымдардың резиденттік еліндегі атаулары мен тіркеу нөмірлері бөлінісінде шоғырланған жағдайда алып тасталу кезінде топішілік операциялардан қаржылық пайданың (залалдардың) сомаларына ұлғайтуға (азайтуға) жататын, бас компанияның есепті кезеңдегі шоғырландырылған қаржылық есептілігі бойынша шоғырландырылған қаржылық пайдадан (шоғырландырылған залалдан) шоғырландырылуы кезінде әрбір еншілес (қауымдастырылған, бірлескен) ұйымның есепті кезеңдегі қаржылық пайдасы (залалы) (осы баптың 3-тармағының төртінші бөлігі қолданылған жағдайда);

      8) есепті кезеңде түскен ақшаның жалпы сомасы көрсетіле отырып, банктік шоттардың нөмірлері, қаржы ұйымының атауы және оның географиялық орналасқан жері (мемлекеттердің (аумақтардың) атауы) бөлінісінде бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компанияның тұрақты мекемесінің банктік шоттары (осы баптың 3-1-тармағы қолданылған жағдайда);

      9) банктік шоттардың нөмірлері, сомалар және операцияларды жасау күндері көрсетіле отырып, есепті кезеңде бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компанияның тұрақты мекемесінің банктік шоттарына осы бақыланатын шетелдік компанияның немесе оның тұрақты мекемесінің басқа банктік шоттарынан түсетін ақшаның түсімі (ақшаның ішкі және банкаралық аударымдары) (осы баптың 3-1-тармағы қолданылған жағдайда);

      банктік шоттардың нөмірлері, сомалар және операцияларды жасау күндері көрсетіле отырып, қарыздар бойынша сыйақыларды және өсімпұлды, айыппұлдарды қоспағанда, қарыз қаражатының түсімі және (немесе) қайтарылуы (осы баптың 3-1-тармағы қолданылған жағдайда);

      ағымдағы салықтық кезеңде қайтару шартымен, қате есепке жатқызылған ақшаның түсімі (осы баптың 3-1-тармағы қолданылған жағдайда);

      банктік шоттардың нөмірлері, сомалар және операцияларды жасау күндері көрсетіле отырып, жарғылық капиталға салым ретінде ақшаның түсімі (осы баптың 3-1-тармағы қолданылған жағдайда);

      10) бақыланатын шетелдік компания филиалдарының бизнес-сәйкестендіру нөмірлері көрсетіле отырып, осындай әрбір филиалдың бақыланатын шетелдік компанияның қаржылық пайдасына қосылған кірістері мен шығыстары (осы баптың 4-тармағы бірінші бөлігінің 1) тармақшасы қолданылған жағдайда);

      11) бизнес-сәйкестендіру нөмірлері және (немесе) жеке сәйкестендіру нөмірлері көрсетіле отырып, сомалар мен сатып алушылар бөлінісінде бақыланатын шетелдік компанияның тұрақты мекемесін құрмай Қазақстан Республикасында қызметтерді көрсетуден (жұмыстарды орындаудан) түсетін кіріс (осы баптың 4-тармағы бірінші бөлігінің 2) тармақшасы қолданылған жағдайда);

      12) осындай дивидендтердің бастапқы көзден бөлінуін көрсететін бақыланатын шетелдік компанияның дивидендтерді алу құрылымы (осы баптың 4-тармағы бірінші бөлігінің 3), 4), 5), 9) және 10) тармақшалары қолданылған жағдайда).

      Осы тармақшаның бірінші бөлігінің мақсатында құрылым жеке тұлғалардан өзге тұлғалардың атауын қамтуға, сондай-ақ құрылымға әрбір қатысушы туралы мынадай мәліметтерді қамтуға тиіс:

      дивидендтерді бөлу сомалары мен кезеңдері;

      резиденттік еліндегі тіркеу нөмірлері;

      дивидендтер бөлінген кезеңдердегі қаржылық пайданың сомалары;

      13) бизнес-сәйкестендіру нөмірлері және (немесе) жеке сәйкестендіру нөмірлері көрсетіле отырып, сомалар және кірістерді төлеген Қазақстан Республикасы резиденттерінің атаулары бөлінісінде Қазақстан Республикасындағы көздерден сыйақылар, роялти түріндегі кірістер (осы баптың 4-тармағы бірінші бөлігінің 6) және 8) тармақшалары қолданылған жағдайда, сыйақылар, роялти түріндегі кірістерге қатысты);

      14) резиденттік еліндегі тіркеу нөмірлері көрсетіле отырып, сомалар, атаулар және өткізілген, оның ішінде Қазақстан Республикасындағы активтер бөлінісінде құн өсімі түріндегі кіріс (осы баптың 4-тармағы бірінші бөлігінің 6), 7) және 8) тармақшалары қолданылған жағдайда, құн өсімі түріндегі кіріске қатысты);

      15) осы Кодекстің 303-бабының 4-тармағы, 359-бабының 2-тармағы және 638-бабының 2-тармағы қолданылған жағдайда:

      бақыланатын шетелдік компания және (немесе) бақыланатын шетелдік компанияның тұрақты мекемесі тіркелген шет мемлекетте бақыланатын шетелдік компанияның және (немесе) бақыланатын шетелдік компанияның тұрақты мекемесінің қаржылық пайдасынан шетелдік табыс салығын төлеу сомасы;

      бақыланатын шетелдік компанияның және (немесе) бақыланатын шетелдік компанияның тұрақты мекемесінің салық салынғанға дейінгі қаржылық пайдасына қосылған кірістен (кірістерден) төлем көзінен салықты ұстау және шет мемлекеттің (шет мемлекеттердің) бюджетіне аудару;

      төлем көзінен салық салынған кірісті (кірістерді) салық салынғанға дейінгі қаржылық пайдаға қосу.

      12. Алып тасталды – ҚР 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі) Заңымен.

      13. Резидент-заңды тұлғаның салық салынатын кірісіне немесе резидент-жеке тұлғаның салық декларациясы бойынша жылдық кірісіне осы бапта айқындалған тәртіппен салық салынуға жататын, бақыланатын шетелдік компанияның қаржылық пайдасын немесе бақыланатын шетелдік компанияның тұрақты мекемесінің қаржылық пайдасын қоспау немесе резиденттің салық декларациясында бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компанияның тұрақты мекемесінің осындай қаржылық пайдасының сомасын төмендету Қазақстан Республикасының заңдарына сәйкес жауаптылыққа алып келеді.

      14. Алып тасталды – ҚР 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі) Заңымен.

      15. Резидент бір мезгілде мынадай шарттар орындалған кезде:

      1) егер осы баптың 16-тармағына сәйкес уәкілетті органда бар мәліметтер негізінде, халықаралық шартқа сәйкес шет мемлекеттің құзыретті немесе уәкілетті органымен жүргізілген ақпарат алмасу нәтижелері бойынша уәкілетті орган:

      резиденттің бақыланатын шетелдік компанияға қатысу үлестерін тікелей немесе жанама немесе конструктивті иеленетіні не резидентте осы компанияға тікелей немесе жанама немесе конструктивті бақылаудың бар екені туралы;

      пайда салығының тиімді мөлшерлемесі туралы;

      бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компанияның тұрақты мекемесінің салық салынғанға дейінгі қаржылық пайдасы туралы ақпарат алған жағдайда;

      2) резиденттің осы тармақтың бірінші бөлігінің 1) тармақшасында көрсетілген ақпаратты өзі дербес алуы мүмкін болмаған жағдайда;

      3) резидент тиісті салық органына бақыланатын шетелдік компанияға қатысу (бақылау жасау) туралы өтініш және резидент-заңды тұлғаның салық салынатын кірісіне немесе резидент-жеке тұлғаның жылдық кірісіне салық салынуға жататын бақыланатын шетелдік компанияның қаржылық пайдасын немесе бақыланатын шетелдік компанияның тұрақты мекемесінің қаржылық пайдасын қоса отырып, алдыңғы және (немесе) есепті салықтық кезең (кезеңдер) үшін корпоративтік немесе жеке табыс салығы бойынша декларацияны салық органының хабарламасында белгіленген мерзімдерде берген жағдайда, жауаптылықтан және өсімпұлдың есепке жазылуынан босатылады.

      Бір мезгілде мынадай шарттардың орындалуы:

      1) резиденттің бақыланатын шетелдік компанияға қатысу немесе бақылау жасау үлесінің мөлшері және (немесе) тиісті кезең (кезеңдер) үшін бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компанияның тұрақты мекемесінің бекітілген қаржылық есептілігін және (немесе) аудиттелген қаржылық есептілігін ұсыну бөлігінде бақыланатын шетелдік компанияға өзі дербес және (немесе) бақыланатын тұлға арқылы бір реттен көп сұрау салу жіберуі және өзінің сұрау салуларына жауап алмауы;

      2) бақыланатын шетелдік компанияның жариялануды қаламайтыны себепті интернет-ресурстарда, бұқаралық ақпарат құралдарында және өзге ақпарат көздерінде бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компанияның тұрақты мекемесінің қаржылық есептілік деректері туралы ақпараттың болмауы ақпарат алу мүмкіндігінің болмауы деп түсініледі.

      16. Резиденттің ақпаратты өз бетінше алуы мүмкін болмаған жағдайда резиденттің онымен арада Қазақстан Республикасының халықаралық шарты қолданылатын шет мемлекеттің құзыретті немесе уәкілетті органынан мынадай:

      1) резиденттің бақыланатын шетелдік компанияға қатысу үлесінің мөлшері не резиденттің оған бақылауының бар екені туралы;

      2) тиісті кезеңде (кезеңдерде) бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компанияның тұрақты мекемесінің пайда салығының тиімді мөлшерлемесі туралы (қажет болған кезде);

      3) тиісті кезеңде (кезеңдерде) бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компанияның тұрақты мекемесінің салық салынғанға дейінгі қаржылық пайдасы туралы (қажет болған кезде);

      4) тиісті кезеңде (кезеңдерде) бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компанияның тұрақты мекемесінің аудиттен өткен қаржылық есептілігі туралы ақпарат және (немесе) құжаттар алу бөлігінде оған сұрау салуды жіберу туралы өтінішпен уәкілетті органға жүгінуге құқығы бар.

      Резидент уәкілетті органға берілетін жолданымға жанама немесе конструктивті қатысу не жанама немесе конструктивті бақылау өздері арқылы жүзеге асырылатын, барлық қатысы бар бақыланатын тұлғаларды ашып көрсете отырып, бақыланатын шетелдік компания туралы ақпаратты қоса береді. Резидент жолданымға, сондай-ақ, бақыланатын шетелдік компанияның атына өзі дербес жіберген немесе бақыланатын тұлға арқылы жіберілген бақыланатын шетелдік компанияның осы тармақта көрсетілген ақпаратты және (немесе) құжаттарды беруі туралы сұрау салулардың көшірмесін қоса беруге құқылы.

      17. Салықтық бақылауды жүзеге асырған кезде салық органының резиденттен бақыланатын шетелдік компанияның және (немесе) бақыланатын шетелдік компанияның тұрақты мекемесінің аудиттелген қаржылық есептілігін сұратуға құқығы бар.

      Резидент сұрау салу жіберілген күннен бастап күнтізбелік екі жүз елу күн ішінде аудиттелген қаржылық есептілікті (қазақ немесе орыс тіліне міндетті түрде аударма жасалған) ұсынуға міндетті.

      Аудиттелген қаржылық есептілікті алғаннан кейін салық органы бекітілген қаржылық есептілікпен алшақтықтар болған жағдайда бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компанияның тұрақты мекемесінің қаржылық пайдасын қайта есептеуге құқылы.

      Осы тармақтың екінші бөлігінде көрсетілген мерзім өткен соң аудиттелген қаржылық есептілік ұсынылмаған жағдайда салық органы осы баптың 3-1-тармағында белгіленген тәртіппен бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компанияның тұрақты мекемесінің қаржылық пайдасын қайта есептеуге құқылы.

      Ескерту. 297-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі); 11.07.2022 № 135-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

298-бап. Бақыланатын шетелдік компанияға қатысу (бақылау жасау) туралы өтініш

      1. Резидент есепті салықтық кезеңнен кейінгі жылдың 31 наурызынан кешіктірмей бақыланатын шетелдік компанияға қатысу (бақылау жасау) туралы өтінішті ұсынуға міндетті.

      Бақыланатын шетелдік компанияға қатысу (бақылау жасау) туралы өтініш салық органына уәкілетті орган белгілеген нысан бойынша есепті салықтық кезеңнің 31 желтоқсанындағы жағдай бойынша ұсынылады.

      Осы тармақтың ережелері осы Кодекстің 296-бабы 1-тармағы 1) тармақшасының талаптарына сай келетін резиденттерге қолданылмайды.

      2. Резидент бақыланатын шетелдік компанияға қатысу (бақылау жасау) туралы өтінішті тұрғылықты немесе орналасқан жеріндегі салық органына ұсынады.

      3. Бақыланатын шетелдік компанияға қатысу (бақылау жасау) туралы ұсынылған өтініште мәліметтердің толық еместігі, оны толтырудағы дәлсіздіктер не қателер анықталған жағдайда, резидент жаңартылған ақпарат ескеріле отырып түзетілген өтініш ұсынуға құқылы.

      4. Салық органында, оның ішінде тараптарының бірі Қазақстан Республикасы болып табылатын халықаралық шартқа сәйкес салық салу мақсаттарында ақпарат алмасу шеңберінде шет мемлекеттің құзыретті немесе уәкілетті органынан алынған, бақыланатын шетелдік компанияға қатысу үлесінің не тікелей немесе жанама немесе конструктивті бақылау жасаудың резидентке тікелей немесе жанама немесе конструктивті тиесілі екенін куәландыратын ақпарат болған кезде және осындай резидент осы бапқа сәйкес бақыланатын шетелдік компанияға қатысу (бақылау жасау) туралы өтінішті белгіленген мерзімдерде ұсынбаған жағдайда, салық органы осындай резидент-салық төлеушіге Қазақстан Республикасының салық заңнамасын бұзушылықтарды жою туралы хабарлама жібереді, онда мынадай ақпарат көрсетілуге тиіс:

      1) хабарлама жіберілетін резиденттің атауы немесе тегі, аты, әкесінің аты (егер ол жеке басты куәландыратын құжатта көрсетілсе);

      2) салық органында осы компанияға немесе тұрақты мекемеге қатысты резиденттің бақыланатын шетелдік компанияға қатысу үлестерін тікелей немесе жанама немесе конструктивті иеленетінін не оған тікелей немесе жанама немесе конструктивті бақылауы бар екенін куәландыратын ақпарат бар, бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компанияның тұрақты мекемесінің атауы;

      3) бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компанияның тұрақты мекемесінің мемлекеттік және (немесе) салықтық тіркелу нөмірлері (салықтық тіркелу болған кезде);

      4) бақыланатын шетелдік компанияға қатысу үлестерін не бақылау жасауды резиденттікі деп тану бойынша салық органдарында бар негіздердің сипаттамасы;

      5) бақыланатын шетелдік компанияға қатысу (бақылау жасау) туралы өтінішті ұсыну туралы талап;

      6) осы Кодекстің 297-бабына сәйкес салықтық міндеттемені көрсете отырып, корпоративтік немесе жеке табыс салығы бойынша декларацияны ұсыну туралы талап.

      5. Қазақстан Республикасының салық заңнамасын бұзушылықтарды жою туралы хабарламада көрсетілген бұзушылықтармен келіскен жағдайда, резидент Қазақстан Республикасының салық заңнамасын бұзушылықтарды жою туралы хабарлама алынған күннен кейінгі отыз жұмыс күнінен кешіктірмей, тиісті салық органына бақыланатын шетелдік компанияға қатысу (бақылау жасау) туралы өтініш, бақыланатын шетелдік компанияға қатысу үлестерін тікелей немесе жанама немесе конструктивті иелену не оған тікелей немесе жанама немесе конструктивті бақылауы болу кезеңі үшін, осы Кодекстің 297-бабына сәйкес туындайтын салықтық міндеттемені қосу бөлігінде салық декларациясын ұсынады.

      6. Хабарламада көрсетілген бұзушылықтармен келіспеген жағдайда, резидент мына құжаттардың бірін ұсынады:

      1) Қазақстан Республикасының салық заңнамасын бұзушылықтарды жою туралы хабарлама жіберген салық органына – анықталған бұзушылықтар бойынша қағаз жеткізгіште жазбаша нысанда немесе электрондық құжат нысанында түсінік;

      2) Қазақстан Республикасының салық заңнамасын бұзушылықтарды жою туралы хабарлама жіберген салық органының лауазымды адамдарының әрекеттеріне (әрекетсіздігіне) уәкілетті органға немесе сотқа шағым.

      Бұл ретте резидент түсініктермен бірге резиденттің бақыланатын шетелдік компанияға қатысу үлестерін тікелей немесе жанама немесе конструктивті иеленуі не резидентте оған тікелей немесе жанама немесе конструктивті бақылау жоқ екенін куәландыратын құжаттарды ұсынуға міндетті.

      7. Салық органы резидент ұсынған түсініктерді және растайтын құжаттарды қарауға міндетті.

      8. Резидент-салық төлеуші мынадай шарттардың бірі орындалған кезде:

      хабарлама жіберген салық органының лауазымды адамдарының әрекеттеріне (әрекетсіздігіне) шағым болмаған және салық төлеуші хабарламаны орындамаған кезде;

      резидент-салық төлеушінің түсініктерін және растайтын құжаттарын қарау қорытындысы бойынша, салық органында бар және (немесе) болған, осы баптың 4-тармағында көрсетілген, бақыланатын шетелдік компанияға қатысу үлестерінің резидентке тікелей немесе жанама немесе конструктивті тиесілі екені не оның осы компанияға тікелей немесе жанама немесе конструктивті бақылауы бар екені туралы ақпаратты теріске шығаратын негіздер болмаған кезде, бақыланатын шетелдік компанияға қатысу үлестерін тікелей немесе жанама немесе конструктивті иеленуші не оған тікелей немесе жанама немесе конструктивті бақылауы бар болып танылады.

      Осы тарауға сәйкес резидентті бақыланатын шетелдік компанияға қатысу үлестерін тікелей немесе жанама немесе конструктивті иеленуші деп таныған не резиденттің оған тікелей немесе жанама немесе конструктивті бақылауы бар деп таныған жағдайда, осындай резидентке осы тараудың ережелері қолданылады. Бұл ретте салық органы осындай резидент-салық төлеушіге оны бақыланатын шетелдік компанияға қатысу үлестерін тікелей немесе жанама немесе конструктивті иеленуші не оған тікелей немесе жанама немесе конструктивті бақылауы бар деп тану туралы шешімді осындай тану туралы шешім қабылданған күннен бастап үш жұмыс күнінен кешіктірмей жібереді.

      9. Бақыланатын шетелдік компанияға қатысу үлестерін тікелей немесе жанама немесе конструктивті иеленуші не оған тікелей немесе жанама немесе конструктивті бақылауы бар деп танылған резидент-салық төлеуші осындай шешімді алған күннен бастап он бес жұмыс күнінен кешіктірмей, осы шешімге уәкілетті органға шағым жасауға құқылы.

      10. Осы баптың 8-тармағының ережелері бір мезгілде мынадай шарттарға сай келетін:

      1) резидент мынадай түрдегі:

      соттың;

      жоғары тұрған салық органының;

      уәкілетті органның шағымды қанағаттандырудан бас тартуының бірін алған кездегі;

      2) салық төлеуші Қазақстан Республикасының салық заңнамасын бұзушылықтарды жою туралы хабарламаны немесе салық органының резидент-салық төлеушіні бақыланатын шетелдік компанияға қатысу үлестерін тікелей немесе жанама немесе конструктивті иеленуші не оған тікелей немесе жанама немесе конструктивті бақылауы бар деп тану туралы шешімін орындамаған кездегі жағдайларға да қолданылады.

      11. Осы баптың 4 – 10-тармақтарының ережелері резидент өзінде бір немесе бірнеше бақыланатын шетелдік компания туралы мәліметтер берілмеген бақыланатын шетелдік компанияға қатысу (бақылау жасау) туралы өтінішті уақтылы ұсынған жағдайларға да қолданылады.

      Ескерту. 298-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі) Заңымен.

31-тарау. ЗАЛАЛДАР

299-бап. Залал ұғымы

      1. Мыналар:

      1) осы Кодекстің 241-бабында көзделген түзетулер ескерілгенде, шегерiмдердiң жылдық жиынтық кірістен асып кетуі;

      2) кәсіпорынды мүліктік кешен ретінде сатудан шегілетін залал кәсіпкерлiк қызметтен шегілетін залал болып танылады.

      2. Мыналар:

      1) борыштық бағалы қағаздарды қоспағанда, бағалы қағаздар бойынша – өткiзу құны мен бастапқы құн арасындағы терiс айырма;

      2) борыштық бағалы қағаздар бойынша – өткiзу күніндегі дисконт амортизациясын және (немесе) сыйлықақыны ескергенде, өткiзу құны мен сатып алу құны арасындағы терiс айырма;

      3) қатысу үлестері бойынша – қатысу үлесінің өткізу құны мен бастапқы құны арасындағы теріс айырма бағалы қағаздарды және қатысу үлестерін өткiзуден шегілетiн залал болып табылады.

      3. Туынды қаржы құралы бойынша залалдар осы Кодекстің 278 және 279-баптарына сәйкес айқындалатын шығыстардың түсімдерден асып кетуі ретінде айқындалады.

      Егер осы тармақта өзгеше белгіленбесе, туынды қаржы құралы бойынша залалдар құқықтар орындалған, мерзімінен бұрын немесе өзгеше тоқтатылған күні, сондай-ақ өзі бойынша талаптар туынды қаржы құралымен бұрын жасалған мәміле бойынша міндеттемелерді толық немесе ішінара өтейтін туынды қаржы құралымен мәміле жасалған күні танылады.

      Своп бойынша, сондай-ақ қолданылу мерзімі жасалған күнінен бастап он екі айдан асатын, орындалуы қаржы құралының қолданылу мерзімі аяқталғанға дейін мөлшері бағаның, валюта бағамының, пайыздық мөлшерлемелер көрсеткіштерінің, индекстердің және осындай туынды қаржы құралы белгілеген өзге көрсеткіштің өзгеруіне байланысты болатын төлемдерді жүзеге асыруды көздейтін өзге туынды қаржы құралы бойынша залалдар осы тармақтың бірінші бөлігінде көрсетілген асып кету пайда болатын әрбір салықтық кезеңде танылады.

      Бұл ретте хеджирлеу немесе базалық активті беру мақсаттарынан өзге мақсаттарда пайдаланылатын туынды қаржы құралы бойынша залалдар осы Кодекстің 300-бабының 12-тармағында айқындалған тәртіппен ауыстырылады.

      Хеджирлеу мақсаттарында қолданылатын туынды қаржы құралы бойынша залалдар осы Кодекстің 280-бабына сәйкес есепке алынады.

      4. Қазақстан Республикасының заңдарына сәйкес мемлекет мұқтажы үшін сатып алынған активтерді қоспағанда, жер учаскелерін, аяқталмаған құрылыс объектілерін, орнатылмаған жабдықты өткізуден шегілген залал осындай активтердің өткiзілу құны мен бастапқы құнының арасындағы терiс айырма болып табылады.

      4-1. Осы Кодекстің 293-бабының 4-3-тармағында және 709-бабының 4-тармағында көрсетілген зияткерлік меншік объектісі бойынша залал деп осы Кодекстің 241-бабында көрсетілген түзетулер ескеріле отырып, осы бөлімде көзделген шегерімдердің жылдық жиынтық кірістен асып кетуі танылады. Залал әрбір зияткерлік меншік объектісі бойынша айқындалады.

      5. Осы баптың 2, 3, 4 және 4-1-тармақтарында көрсетілген залалдар, сондай-ақ І топтың тіркелген активтерінің шығып қалуынан шегілген залалдар кәсіпкерлік қызметтен шегілген залал болып табылмайды.

      Ескерту. 299-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI (01.01.2019 бастап қолданысқа енгізіледі); 20.12.2021 № 85-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

300-бап. Залалдарды ауыстыру

      1. Кәсiпкерлiк қызметтен шегілген залалдар, сондай-ақ І топтың тіркелген активтерінің шығып қалуынан шегілген залалдар және Қазақстан Республикасының заңдарына сәйкес мемлекет мұқтажы үшін сатып алынған активтерді қоспағанда, аяқталмаған құрылыс объектілерін, орнатылмаған жабдықты өткізуден шегілген залалдар осы салықтық кезеңдердің салық салынатын кірісі есебінен өтеу үшін соңғы жылы қоса алынатын келесі он жылға ауыстырылады.

      Жеңілдікті салық салынатын мемлекеттерде тіркелгендерін қоспағанда, бақыланатын шетелдік компаниялар мен бақыланатын шетелдік компаниялардың тұрақты мекемелерінің салық салынатын кірісі есепті кезеңде және есепті салықтық кезеңнің алдындағы қатарынан екі алдыңғы салықтық кезеңде туындаған Қазақстан Республикасындағы кәсіпкерлік қызметтен келтірілген залалдардың сомасына азайтылады. Осы Кодекстің 223-бабында айқындалған салық салу объектілері есебінен ағымдағы және (немесе) алдыңғы кезеңдерде есепке алынған залалдар есепке алынбайды.

      2. Қазақстан Республикасының заңдарына сәйкес мемлекет мұқтажы үшін сатып алынған жер учаскелерін қоспағанда, жер учаскелерін өткізуден шегілген залалдар осындай активтердi өткізу кезiнде алынған, құн өсiмiнен түсетін кіріс есебiнен өтеледi.

      Егер бұл залалдар өздері орын алған кезеңде өтеле алмаса, онда олар соңғы жылы қоса алынатын келесі он жылға ауыстырылуы және жер учаскелерін өткізу кезінде алынған, құн өсімінен түсетін кірістер есебінен өтелуі мүмкін.

      3. Егер осы бапта өзгеше белгіленбесе, бағалы қағаздарды өткізу кезінде туындайтын залалдар осы баптың 4, 5, 6 және 7-тармақтарында көрсетілген бағалы қағаздарды өткізу кезінде алынған, құн өсімінен түсетін кірісті қоспағанда, басқа бағалы қағаздарды өткізу кезінде алынған, құн өсімінен түсетін кіріс есебінен өтеледі.

      Егер осы бапта өзгеше белгіленбесе, егер осы залалдар өздері орын алған кезеңде өтеле алмаса, онда олар соңғы жылы қоса алынатын келесі он жылға ауыстырылуы және басқа бағалы қағаздарды өткiзу кезiнде алынған, құн өсiмiнен түсетін кірістер есебiнен өтелуі мүмкін.

      4. Акцияларды, резидент-заңды тұлғаға немесе Қазақстан Республикасында құрылған консорциумға қатысу үлестерiн өткiзуден туындаған залалдар акцияларды, резидент-заңды тұлғаға немесе Қазақстан Республикасында құрылған консорциумға қатысу үлестерiн өткiзу кезінде құн өсімінен түсетін кірістер есебінен өтеледі. Осы тармақ бір мезгілде мынадай шарттар орындалған кезде қолданылады:

      акциялар немесе қатысу үлестері өткізілетін күні салық төлеуші осы акцияларды немесе қатысу үлестерін үш жылдан астам иеленеді;

      осындай эмитент-заңды тұлға немесе қатысу үлесі өткізіліп жатқан осындай заңды тұлға немесе осындай консорциумға қатысу үлесін өткізетін осындай консорциум қатысушысы жер қойнауын пайдаланушы болып табылмайды;

      жер қойнауын пайдаланушылар (жер қойнауын пайдаланушы) болып табылатын тұлғалардың (тұлғаның) мүлкi осындай эмитент-заңды тұлға немесе қатысу үлесі өткізілетін осындай заңды тұлға активтерінің құнында немесе қатысу үлесі өткізілетін консорциум қатысушылары активтерінің жалпы құнында осындай өткізу күніне 50 пайыздан аз болады.

      Салық төлеушінің акцияларды немесе қатысу үлестерін иеленудің осы тармақта көрсетілген мерзімі, егер мұндай акцияларды немесе қатысу үлестерін салық төлеуші бұрынғы меншік иелерінің қайта ұйымдастырылуы нәтижесінде алса, бұрынғы меншік иелерінің акцияларды немесе қатысу үлестерін иелену мерзімдері ескеріле отырып, жиынтық түрде айқындалады.

      Жерасты суларын және (немесе) кең таралған пайдалы қазбаларды өз мұқтажы үшін өндіру құқығына ие болғандықтан ғана жер қойнауын пайдаланушы болып табылатын осындай пайдаланушы, сондай-ақ акциялар немесе қатысу үлестері өткізілген айдың бірінші күнінің алдындағы он екі айлық кезең ішінде Қазақстан Республикасының аумағында орналасқан өзінің және (немесе) өзара байланысты тарап болып табылатын резидент-заңды тұлғаға тиесілі өндірістік қуаттарда көрсетілген кезеңде көмірді қоса алғанда, өндірілген минералды шикізаттың кемінде 70 пайызын кейінгі қайта өңдеуді (бастапқы қайта өңдеуден кейін) жүзеге асыратын жер қойнауын пайдаланушы осы тармақтың мақсатында жер қойнауын пайдаланушы деп танылмайды.

      Көмірді қоса алғанда, кейінгі қайта өңдеуге жіберілген минералды шикізаттың көлемін айқындаған кезде:

      бастапқы қайта өңдеуден кейінгі кез келген қайта өңдеу нәтижесінде алынған өнімді өндіруге тікелей жіберілген;

      бастапқы қайта өңдеу өнімін кейінгі қайта өңдеуде одан әрі пайдалану мақсатында өндіруге пайдаланылған шикізат ескеріледі.

      Бұл ретте акциялары немесе қатысу үлестері өткізілетін заңды тұлға немесе консорциум активтерінің құнындағы жер қойнауын пайдаланушылар (жер қойнауын пайдаланушы) болып табылатын тұлғалар (тұлға) мүлкінің үлесі осы Кодекстің 650-бабына сәйкес айқындалады.

      ЗҚАИ-ның ескертпесі!
      4-1-тармақ 01.01.2029 дейін қолданыста болады - ҚР 26.12.2018 № 203-VI Заңымен.

      4-1. Осы Кодекстің 293-бабы 1-тармағының 6) тармақшасында аталған заңды тұлғалар шығарған акцияларды, осы Кодекстің 293-бабы 1-тармағының 6) тармақшасында аталған заңды тұлғаларға қатысу үлестерін өткізуден туындаған залалдар осы Кодекстің 293-бабы 1-тармағының 6) тармақшасында аталған заңды тұлғалар шығарған акцияларды, осы Кодекстің 293-бабы 1-тармағының 6) тармақшасында аталған заңды тұлғаларға қатысу үлестерін өткізу кезінде құн өсімінен түсетін кірістер есебінен өтеледі.

      5. Өткізу күні Қазақстан Республикасының аумағында жұмыс істейтін қор биржасының ресми тізімдерінде болатын бағалы қағаздарды осы қор биржасында ашық сауда-саттық әдісімен өткізуден туындайтын залалдар өткізу күні Қазақстан Республикасының аумағында жұмыс істейтін қор биржасының ресми тізімдерінде болатын бағалы қағаздарды осы қор биржасында ашық сауда-саттық әдісімен өткізу кезіндегі құн өсімінен түсетін кіріс есебінен өтеледі.

      6. Мемлекеттік эмиссиялық бағалы қағаздарды өткізуден туындайтын залалдар мемлекеттік эмиссиялық бағалы қағаздарды өткізу кезінде құн өсімінен түсетін кіріс есебінен өтеледі.

      7. Агенттік облигацияларды өткізуден туындайтын залалдар агенттік облигацияларды өткізу кезінде құн өсімінен түсетін кіріс есебінен өтеледі.

      8. Егер осы баптың 4, 5, 6 және 7-тармақтарында көрсетілген залалдар өздері орын алған кезеңде өтеле алмаса, онда олар келесі салықтық кезеңдерге ауыстырылмайды.

      9. Арнаулы қаржы компаниясының Қазақстан Республикасының жобалық қаржыландыру және секьюритилендіру туралы заңнамасына сәйкес жүзеге асырылатын қызметтен алынған залалдары бөлінген активтермен қамтамасыз етілген облигациялардың айналысы мерзімі ішінде секьюритилендіру мәмілелерінде ауыстырылуы мүмкін.

      10. Ауыл шаруашылығы өнімін, акваөсіру (балық өсіру шаруашылығы) өнімін өндірушілер және ауыл шаруашылығы кооперативтері үшін арнаулы салық режимін қолдану шеңберінде алынған залалдар келесi салықтық кезеңдерге ауыстырылмайды.

      ЗҚАИ-ның ескертпесі!
      11-тармақ 01.01.2027 дейін қолданыста болады - ҚР 25.12.2017 № 121-VI Заңымен.

      11. Бас банктің күмәнді және үмітсіз активтерін сатып алатын банктің еншілес ұйымы алған залалдар келесі салықтық кезеңдерге ауыстырылмайды.

      12. Хеджирлеу немесе базалық активті беру мақсаттарынан өзге мақсаттарда пайдаланылатын туынды қаржы құралдары бойынша залалдар хеджирлеу немесе базалық активті беру мақсаттарынан өзге мақсаттарда пайдаланылатын туынды қаржы құралдары бойынша кірістер есебінен өтеледі.

      Егер осындай залалдар өздері туындаған кезеңде өтеле алмаса, онда олар соңғы жылы қоса алынатын келесі он жылға ауыстырылуы және хеджирлеу немесе базалық активті беру мақсаттарынан өзге мақсаттарда пайдаланылатын туынды қаржы құралдары бойынша кірістер есебiнен өтелуі мүмкін.

      13. Осы баптың 14-тармағында көрсетілгенді қоспағанда, заңды тұлғаның осы Кодекстің 302-бабына сәйкес есептелген корпоративтік табыс салығын 100 пайызға азайту көзделген қызмет бойынша кәсіпкерлік қызметтен шеккен залалдары келесі салықтық кезеңдерге ауыстырылмайды.

      14. Қазақстан Республикасының кәсіпкерлік саласындағы заңнамасына сәйкес жасалған инвестициялық келісімшарт шеңберінде инвестициялық басым жобаны іске асыратын ұйым алған залалдар осындай инвестициялық келісімшарттың қолданылуы тоқтатылған салықтық кезеңнен кейінгі салықтық кезеңдерге ауыстырылмайды.

      15. Осы Кодекстің 293-бабының 4-3-тармағында және 709-бабының 4-тармағында көрсетілген зияткерлік меншік объектісі бойынша залалдар талап қоюдың ескіру мерзімі шегінде әрбір зияткерлік меншік объектісі бойынша салық салынатын кіріс есебінен кейінгі салықтық кезеңдерде өтеледі.

      Ескерту. 300-бапқа өзгеріс енгізілді - ҚР 26.12.2018 № 203-VI (01.01.2019 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі); 20.12.2021 № 85-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

301-бап. Қайта ұйымдастыру кезінде залалдарды ауыстыру

      1. Бөліну немесе бөлініп шығу жолымен қайта ұйымдастыруға байланысты берілетін залалдар жаңадан құрылған салық төлеушілер арасында бөлу балансы негізінде берілетін активтер құнының бөлу балансы жасалған күннің алдындағы күнгі жағдай бойынша қайта ұйымдастырылатын заңды тұлға активтерінің құнындағы үлес салмағына пропорционал түрде бөлінеді және осы Кодекстің 300-бабында айқындалған тәртіппен ауыстырылады.

      2. Заңды тұлға Қазақстан Республикасы Үкіметінің шешіміне сәйкес қосылу немесе бірігу жолымен қайта ұйымдастырылған кезде, қайта ұйымдастырылатын заңды тұлғаның залалдары құқық мирасқорына әрбір қайта ұйымдастыру кезінде бір рет беріледі және оларды құқық мирасқоры осы Кодекстің 300-бабында айқындалған тәртіппен ауыстырады.

32-тарау. КОРПОРАТИВТІК ТАБЫС САЛЫҒЫН ЕСЕПТЕУ ТӘРТІБІ ЖӘНЕ ТӨЛЕУ МЕРЗІМДЕРІ

302-бап. Корпоративтік табыс салығының сомасын есептеу

      1. Таза кіріске салынатын корпоративтік табыс салығын және төлем көзiнен ұсталатын корпоративтік табыс салығын қоспағанда, салықтық кезең үшiн корпоративтік табыс салығы мынадай тәртiппен есептеледi:

      осы Кодекстiң 313-бабының 1 немесе 2-тармағында белгiленген мөлшерлеменің және осы Кодекстiң 288-бабында көзделген кірістер мен шығыстар сомасына азайтылған, сондай-ақ осы Кодекстiң 300-бабына сәйкес ауыстырылатын залалдар сомасына азайтылған салық салынатын кірістің көбейтiндiсi,

      қосу

      осы Кодекстің 313-бабының 1-1-тармағында белгіленген мөлшерлеме мен осы Кодекстің 223-бабының 4) тармақшасында айқындалған, осы Кодекстің 300-бабы 1-тармағының екінші бөлігіне сәйкес ауыстырылатын залалдар сомасына азайтылған салық салу объектісінің көбейтіндісі,

      қосу

      осы Кодекстің 313-бабының 1-1-тармағында белгіленген мөлшерлеме мен осы Кодекстің 223-бабының 5) тармақшасында айқындалған салық салу объектісінің көбейтіндісі,

      алу

      осы Кодекстiң 303-бабына сәйкес есепке жатқызу жүзеге асырылатын корпоративтік табыс салығының сомасы,

      алу

      салықтық кезеңде ұтыс түріндегі кірістен төлем көзiнен ұсталған, осы баптың 2-тармағына сәйкес азайту жүзеге асырылатын корпоративтік табыс салығының сомасы,

      алу

      сыйақылар, дивидендтер түріндегі кірістен төлем көзiнен ұсталған, осы баптың 3-тармағына сәйкес өткен салықтық кезеңдерден ауыстырылған корпоративтік табыс салығының сомасы,

      алу

      салықтық кезеңде сыйақылар, дивидендтер түріндегі кірістен төлем көзiнен ұсталған, осы баптың 2-тармағына сәйкес азайту жүзеге асырылатын корпоративтік табыс салығының сомасы.

      2. Бюджетке төленуге жататын корпоративтік табыс салығының сомасы ұтыс, сыйақы, дивидендтер түріндегі кірістен төлем көзінен ұсталған корпоративтік табыс салығын төлем көзі ұстап қалғанын растайтын құжаттар болған кезде, осы салықтың сомасына азайтылады.

      Осы тармақтың ережелері әлеуметтік саладағы қызметті жүзеге асыратын ұйымға, депозиттер бойынша сыйақы түріндегі кірістен төлем көзінен ұсталған корпоративтік табыс салығы бойынша коммерциялық емес ұйымға қолданылмайды.

      3. Егер сыйақы, дивидендтер түріндегі кірістен төлем көзінен ұсталған корпоративтік табыс салығының сомасы есептелген корпоративтік табыс салығының сомасынан артық болса, төлем көзінен ұсталған корпоративтік табыс салығының сомасы мен бюджетке төленуге жататын, есептелген корпоративтік табыс салығының сомасы арасындағы айырма соңғы кезеңі қоса алынатын келесі он салықтық кезеңге ауыстырылады және осы салықтық кезеңдердің бюджетке төленуге жататын корпоративтік табыс салығының сомаларын бірте-бірте азайтады.

      Ескерту. 302-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI (01.01.2018 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі) Заңдарымен.

303-бап. Шетелдік салықты есепке жатқызу

      1. Егер осы бапта өзгеше көзделмесе, резидент-салық төлеушінің Қазақстан Республикасының шегінен тыс жерлердегі көздерден алған кірістерінен Қазақстан Республикасының шегінен тыс жерлерде төленген кіріс немесе пайда салығының немесе корпоративтік немесе жеке табыс салығына ұқсас өзге шетелдік салықтың (бұдан әрі осы баптың мақсаттарында – шетелдік табыс салығы) сомалары осындай шетелдік табыс салығының төленгенін растайтын құжат болған кезде Қазақстан Республикасында корпоративтік немесе жеке табыс салығын төлеу есебіне есепке жатқызылуға жатады.

      Мұндай құжат шет мемлекеттің салық органы берген және (немесе) куәландырған, шет мемлекеттегі көздерден алынған кірістердің және төленген салықтардың сомасы туралы анықтама болып табылады.

      Егер шет мемлекеттiң салық органы берген және (немесе) куәландырған, шет мемлекеттегi көздерден алынған кірістердің және төленген салықтардың сомасы туралы анықтама шет тілде жасалса, оның Қазақстан Республикасының заңнамасында айқындалған тәртіппен нотариус куәландырған, қазақ немесе орыс тіліне аудармасының болуы міндетті.

      Шет мемлекетте төленген шетелдік табыс салығының сомаларын корпоративтік немесе жеке табыс салығын төлеу есебіне есепке жатқызуға жатқызу кезінде салық төлеуші салық органының камералдық бақылау жүргізу мақсатында талап етуі бойынша осы тармақта көрсетілген анықтаманы ұсынуға құқылы.

      2. Резидент-салық төлеушінің Қазақстан Республикасының шегінен тыс жерлердегі көздерден алынған:

      осы Кодекстің ережелеріне сәйкес салық салудан босатылған;

      осы Кодекстің 241-бабына сәйкес түзетілуге жататын;

      шет мемлекетте осындай кірістерден шетелдік табыс салығының төлену және (немесе) ұсталу фактісіне қарамастан, халықаралық шарттың ережелеріне сәйкес Қазақстан Республикасында салық салынуға жататын кірістерінен есептелген шетелдік табыс салығына Қазақстан Республикасында шет мемлекетте артық төленген салық сомасы шегінде есепке жатқызу берілмейді. Бұл ретте салықтың артық төленген сомасы шетелдік табыс салығының іс жүзінде төленген сомасы мен халықаралық шарттың ережелеріне сәйкес шет мемлекетте төленуге жататын шетелдік табыс салығы сомасының арасындағы айырма ретінде айқындалады.

      3. Осы бапта көзделген, есепке жатқызылатын сомалардың мөлшері әрбір шет мемлекет бойынша жеке айқындалады.

      Бұл ретте, шетелдік табыс салығының есепке жатқызылатын сомасының мөлшері мынадай сомалардың:

      1) резидент-салық төлеуші Қазақстан Республикасының шегінен тыс жерлердегі көздерден алған кірістерден шет мемлекетте іс жүзінде төленген шетелдік табыс салығы сомасының;

      2) Қазақстан Республикасының шегінен тыс жерлердегі көздерден алынған кірістерден Қазақстан Республикасының халықаралық шартының ережелеріне сәйкес шет мемлекетте төленуге жататын шетелдік табыс салығы сомасының;

      3) Қазақстан Республикасында осы Кодексте белгіленген мөлшерлеме бойынша есептелген, Қазақстан Республикасының шегінен тыс жерлердегі көздерден алынған кірістерден корпоративтік немесе жеке табыс салығы сомасының ең азын білдіреді.

      Салық төлеуші осы Кодекстің 48-бабында белгіленген талап қоюдың ескіру мерзімі ішінде көрсетілген кіріс алынуға жататын (алынған) салықтық кезеңде Қазақстан Республикасының шегінен тыс жерлердегі көздерден алынған кірістерден шетелдік табыс салығын есепке жатқызуды жүргізеді.

      Кіріс шет мемлекетте көрсетілген кіріс осы Кодекске сәйкес танылатын салықтық кезеңнен ерекшеленетін салықтық кезеңде танылған жағдайда, резидент-салық төлеуші Қазақстан Республикасының салық заңнамасына сәйкес осындай кіріс есепке жазылған салықтық кезеңде Қазақстан Республикасының шегінен тыс жерлердегі көздерден алынған кірістерден шетелдік табыс салығын есепке жатқызуды жүргізуге құқылы.

      Осы тармақтың ережелері осы баптың 4-тармағының ережелеріне қолданылмайды.

      4. Бақыланатын шетелдік компанияның қаржылық пайдасынан немесе бақыланатын шетелдік компанияның тұрақты мекемесінің қаржылық пайдасынан табыс салығының мынадай формула бойынша есептелген сомасы Қазақстан Республикасында корпоративтік табыс салығын төлеу есебіне есепке жатқызуға жатады:

      Се = П ×Ү × Мт/100%, мұнда:

      Се – табыс салығының есепке жатқызуға жататын сомасы;

      П – осы Кодекстің 223-бабына сәйкес резиденттің салық салу объектісіне қосылған бақыланатын шетелдік компанияның қаржылық пайдасының оң шамасы немесе бақыланатын шетелдік компанияның тұрақты мекемесі қаржылық пайдасының оң шамасы;

      Ү – осы Кодекстің 297-бабына сәйкес айқындалатын, резиденттің бақыланатын шетелдік компанияға тікелей немесе жанама немесе конструктивті қатысу немесе тікелей немесе жанама немесе конструктивті бақылау жасау коэффициенті;

      Мт – табыс салығын, оның ішінде осы Кодекстің 297-бабы 4-тармағы бірінші бөлігінің 1) – 10) тармақшаларында көрсетілген кірістерден Қазақстан Республикасында төлем көзінен ұсталған табыс салығын есепке алмай, осы Кодекстің 294-бабы 4-тармағының 12) тармақшасына сәйкес айқындалатын тиімді мөлшерлеме.

      Осы тармақтың бірінші бөлігінің ережелері жеңілдікті салық салынатын мемлекеттерде тіркелген және (немесе) резидент бақыланатын шетелдік компанияның және (немесе) бақыланатын шетелдік компанияның тұрақты мекемесінің жиынтық пайдасын есептеу кезінде ағымдағы салықтық кезеңде пассив кірістердің үлесі бар формуланы пайдаланатын бақыланатын шетелдік компанияға және (немесе) бақыланатын шетелдік компанияның тұрақты мекемесіне қолданылмайды.

      Бақыланатын шетелдік компанияның қаржылық пайдасына немесе бақыланатын шетелдік компанияның тұрақты мекемесінің қаржылық пайдасына екі және одан көп шет мемлекетте шетелдік табыс салығы салынған жағдайда, тиімді мөлшерлемесі осындай шет мемлекеттерде төленген шетелдік табыс салығының тиімді мөлшерлемелерінің ең үлкен шамасын құрайтын шетелдік табыс салығы ғана есепке жатқызуға қабылданады. Осы бөліктің ережелері:

      1) бақыланатын шетелдік компанияға қатысу үлестерін (дауыс беретін акцияларды) жанама иелену немесе жанама бақылау жасау кезінде және бақыланатын шетелдік компанияның қаржылық пайдасынан немесе бақыланатын шетелдік компанияның тұрақты мекемесінің қаржылық пайдасынан шетелдік табыс салығы екі және одан көп шет мемлекетте (осындай жанама иелену немесе осындай жанама бақылау өзі (солар) арқылы жүзеге асырылатын бақыланатын тұлға (бақыланатын тұлғалар) тіркелген) төленген кезде немесе

      2) бақыланатын шетелдік компанияға қатысу үлестерін (дауыс беретін акцияларды) тікелей иелену немесе тікелей бақылау жасау кезінде және бақыланатын шетелдік компанияның тұрақты мекемесінің қаржылық пайдасынан шетелдік табыс салығы:

      бақыланатын шетелдік компанияның тұрақты мекемесі;

      тұрақты мекемені құрған бақыланатын шетелдік компания тіркелген шет мемлекеттерде төленген кезде қолданылады.

      Резидент бақыланатын шетелдік компанияға қатысу үлестерін (дауыс беретін акцияларды) тікелей және жанама иеленген не резиденттің онда тікелей және жанама бақылауы болған жағдайда бақыланатын шетелдік компанияның қаржылық пайдасынан немесе бақыланатын шетелдік компанияның тұрақты мекемесінің қаржылық пайдасынан шетелдік табыс салығының осы тармаққа сәйкес есепке жатқызуға жататын сомасы бақыланатын шетелдік компанияға қатысу үлестерін (дауыс беретін акцияларды) әрбір тікелей және жанама иелену не ондағы тікелей және жанама бақылау бойынша жеке есептеледі. Бұл ретте бақыланатын шетелдік компанияға қатысу үлестерін (дауыс беретін акцияларды) тікелей және жанама иелену не ондағы тікелей және жанама бақылау бойынша жеке есептелген осындай шетелдік табыс салығы шамаларының сомасы осы тармаққа сәйкес есепке жатқызуға жатады.

      Осы тармақты қолдану үшін резидентте мынадай құжаттар (қазақ немесе орыс тіліне міндетті түрде аударма жасалған) болуға тиіс:

      бақыланатын шетелдік компанияның және (немесе) бақыланатын шетелдік компанияның тұрақты мекемесінің бекітілген жеке қаржылық есептілігінің көшірмесі;

      резиденттің бірінші басшысының (немесе қаржылық есептілікке қол қоюға уәкілеттік берілген адамның) қолымен куәландырылған, шоғырландырылған топқа барлық қатысушылардың атауын және олардың географиялық орналасқан жерін (шоғырландырылған топқа қатысушылар жасалған (құрылған) мемлекеттердің (аумақтардың) атауын), шоғырландырылған топқа барлық қатысушылардың қатысу үлестерінің мөлшері мен мемлекеттік және салықтық тіркеу нөмірлерін (салықтық тіркеу болған кезде) көрсете отырып, резидент қатысушысы (акционері) болып табылатын осындай шоғырландырылған топтың біртұтас ұйымдық құрылымын ашатын құжат;

      бақыланатын шетелдік компания тіркелген немесе бақыланатын шетелдік компанияның тұрақты мекемесі тіркелген шет мемлекетте бақыланатын шетелдік компанияның және (немесе) бақыланатын шетелдік компанияның тұрақты мекемесінің қаржылық пайдасынан шетелдік табыс салығының төленгенін растайтын, шет тілінде жасалған құжаттың (құжаттардың) көшірмесі;

      салық салынғанға дейін қаржылық пайдаға қосылған кірістен (кірістерден) төлем көзінен салықтың ұсталғанын және шет мемлекеттің (шет мемлекеттердің) бюджетіне аударылғанын растайтын, шет тілінде жасалған құжаттың (құжаттардың) көшірмесі;

      бақыланатын шетелдік компанияның және (немесе) бақыланатын шетелдік компанияның тұрақты мекемесінің бірінші басшысының (немесе қаржылық есептілікке қол қоюға уәкілеттік берілген адамның) қолымен куәландырылған, төлем көзінен салық салынған кірістің (кірістердің) салық салынғанға дейін қаржылық пайдаға қосылғаны туралы ақпаратты ашатын құжат немесе бақыланатын шетелдік компанияның және (немесе) бақыланатын шетелдік компанияның тұрақты мекемесінің қаржылық есептілігіне аудит жүргізген адам куәландырған, төлем көзінен салық салынған кірістің (кірістердің) салық салынғанға дейін қаржылық пайдаға қосылғаны туралы ақпаратты ашатын аудиттелген қаржылық есептілікке түсіндірме жазба.

      Ескерту. 303-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI (01.01.2018 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі) Заңдарымен.

304-бап. Салық төлеушілердің жекелеген санаттарының корпоративтік табыс салығын есептеу және төлеу ерекшеліктері

      Ауыл шаруашылығы өнімін өндірушілер үшін арнаулы салық режимін қолданатын салық төлеушілер корпоративтік табыс салығын (осы Кодекстің 33-тарауында айқындалған тәртіппен есептелетіннен басқа) осы Кодекстің 78-тарауының ережелерін ескере отырып есептейді.

305-бап. Аванстық төлемдердің сомасын есептеу

      1. Осы баптың 2-тармағында көрсетілгендерді қоспағанда, салық төлеушілер осы бапта айқындалған тәртіппен:

      1) осы Кодекстің 306-бабының 2-тармағында белгіленген мерзімдерде:

      есепті салықтық кезеңнің бірінші тоқсанының әрбір айы үшін тең үлестермен төлеуге жататын корпоративтік табыс салығы бойынша аванстық төлемдерді (бұдан әрі осы баптың мақсаттары үшін – декларацияға дейінгі аванстық төлемдер);

      есепті салықтық кезеңнің екінші, үшінші, төртінші тоқсандарының әрбір айы үшін тең үлестермен төлеуге жататын корпоративтік табыс салығы бойынша аванстық төлемдерді (бұдан әрі осы баптың мақсаттары үшін – декларациядан кейінгі аванстық төлемдер) есептейді және төлейді;

      2) мыналарды:

      алдыңғы салықтық кезең үшін корпоративтік табыс салығы бойынша декларация тапсырылғанға дейінгі кезең үшін төлеуге жататын корпоративтік табыс салығы бойынша аванстық төлемдер сомасының есеп-қисабын (бұдан әрі осы баптың мақсаттары үшін – декларацияға дейінгі аванстық төлемдердің есеп-қисабы);

      алдыңғы салықтық кезең үшін корпоративтік табыс салығы бойынша декларация тапсырылғаннан кейінгі кезең үшін төлеуге жататын корпоративтік табыс салығы бойынша аванстық төлемдер сомасының есеп-қисабын (бұдан әрі осы баптың мақсаттары үшін – декларациядан кейінгі аванстық төлемдердің есеп-қисабы) жасайды және салық төлеушінің тұрған жеріндегі салық органына ұсынады.

      2. Осы баптың 1-тармағында көзделген салықтық міндеттемелерді:

      1) егер осы тармақта өзгеше көзделмесе, түзетулер ескеріле отырып, алдыңғы салықтық кезеңнің алдындағы салықтық кезең үшін жылдық жиынтық кірісі республикалық бюджет туралы заңда белгіленген және алдыңғы қаржы жылының алдындағы қаржы жылының 1 қаңтарына қолданыста болатын айлық есептік көрсеткіштің 325 000 еселенген мөлшеріне тең сомадан аспайтын салық төлеушілер;

      2) егер осы баптың 4-тармағында өзгеше белгіленбесе, жаңадан құрылған (пайда болған) салық төлеушілер – тіркеуші органда мемлекеттік (есептік) тіркеу жүзеге асырылған салықтық кезең ішінде, сондай-ақ кейінгі салықтық кезең ішінде;

      3) салық төлеушілер ретінде салық органдарында жаңадан тіркелген, Қазақстан Республикасында қызметін заңды тұлғаның құрылымдық бөлімшесін ашпай тұрақты мекеме арқылы жүзеге асыратын бейрезидент-заңды тұлғалар – салық органдарында тіркеу жүзеге асырылған салықтық кезең ішінде, сондай-ақ кейінгі салықтық кезең ішінде;

      4) осы Кодекстің 289-бабы 1-тармағының шарттарына сәйкес келетін салық төлеушiлер;

      5) осы Кодекстiң 291-бабы 1-тармағының шарттарына сәйкес келетiн салық төлеушiлер;

      6) осы Кодекстің 290-бабы 2 және 3-тармақтарының шарттарына сәйкес келетін салық төлеушілер;

      7) алып тасталды – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен;
      ЗҚАИ-ның ескертпесі!
      8) тармақша 01.01.2029 дейін қолданыста болады - ҚР 26.12.2018 № 203-VI Заңымен.

      8) осы Кодекстің 293-бабы 4-3-тармағының шарттарына сай келетін салық төлеушілер;

      9) 01.01.23 дейін қолданыста болды – ҚР 10.12.2020 № 382-VI Заңымен;

      10) екінші деңгейдегі банктердің кредиттік портфельдерінің сапасын жақсартуға маманданатын, Қазақстан Республикасының Үкіметі жалғыз акционері болып табылатын ұйым;

      11) "Астана" халықаралық қаржы орталығы туралы" Қазақстан Республикасы Конституциялық заңының 6-бабы 2-тармағының шарттарына сәйкес келетін салық төлеушілер орындамайды.

      3. Осы баптың 2-тармағы 1) тармақшасының мақсаттары үшін жылдық жиынтық кірісті айқындаған кезде мыналар есепке алынбайды:

      мемлекеттік ислам арнайы қаржы компаниясының осы Кодекстің 519-бабы 3-тармағының 6) тармақшасында көрсетілген жылжымайтын мүлікті және осындай мүлік орналасқан жер учаскелерін мүліктік жалдауға (жалға) тапсырудан және (немесе) өткізу кезінде алынған кірістері;

      осы Кодекстің 293-бабы 1-тармағының 4) тармақшасында көрсетілген ұйымдардың Қазақстан Республикасының кинематография туралы заңнамасына сәйкес ұлттық фильм деп танылған фильмді Қазақстан Республикасының аумағындағы кинозалдарда көрсетуді жүзеге асырудан түсетін кірістері;

      осы Кодекстің 293-бабы 1-тармағының 5) тармақшасында көрсетілген ұйымдардың Қазақстан Республикасының кинематография туралы заңнамасына сәйкес ұлттық фильм деп танылған, пайдалануға олардың айрықша құқығы бар фильмді Қазақстан Республикасының аумағындағы кинозалдарда прокаттаудан және көрсетуді жүзеге асырудан түсетін кірістері;

      Қазақстан Республикасының халықаралық кеме тізілімінде тіркелген теңіз кемесімен жүк тасымалын жүзеге асыратын салық төлеушінің осы Кодекстің 293-бабының 2-тармағында көрсетілген қызметтен алынған кірістері;

      осы Кодекстің 708-бабының 1, 2 және 3-тармақтарында көрсетілген салық төлеушілердің басым қызмет түрлерінен алынған кірістері;

      осы Кодекстің 80-1-тарауында көрсетілген салық төлеушінің инвестициялар туралы келісімде айқындалған инвестициялық жоба шеңберіндегі қызмет түрлері бойынша кірістері.

      4. Бөліну немесе бөлініп шығу арқылы қайта ұйымдастыру нәтижесінде жаңадан пайда болған заңды тұлға осы баптың 1-тармағында көзделген салықтық міндеттемелерді осындай қайта ұйымдастыру жүзеге асырылған салықтық кезеңде, сондай-ақ егер бөліну немесе бөлініп шығу жолымен қайта ұйымдастырылған заңды тұлға осындай қайта ұйымдастыру жүзеге асырылған салықтық кезеңде корпоративтік табыс салығы бойынша аванстық төлемдерді есептеген жағдайда, кейінгі екі салықтық кезең ішінде орындайды.

      5. Аванстық төлемдердің сомасы:

      1) декларацияға дейін, осы тармақтың 2) тармақшасында көзделген жағдайларды қоспағанда, алдыңғы салықтық кезең үшін аванстық төлемдер сомаларының есеп-қисаптарында есептелген аванстық төлемдердің жалпы сомасының төрттен бір бөлігі мөлшерінде есепті салықтық кезеңнің бірінші тоқсаны үшін есептеледі (есепке жазылады). Егер салық төлеуші декларацияға дейінгі аванстық төлемдердің есеп-қисабында аванстық төлемдердің сомасын төмендеткен жағдайда, салық органы көрсетілген кезең үшін аванстық төлемдердің сомасын есепке жазуды осы тармақшаға сәйкес айқындалған, аванстық төлемдердің сомасы мен осындай есеп-қисапта көрсетілген аванстық төлемдердің сомасы арасындағы оң айырма мөлшерінде осы Кодекстің 306-бабының 2-тармағында белгіленген төлеу мерзімдері бойынша жүргізуге құқылы;

      2) декларацияға дейін:

      алдыңғы салықтық кезеңде корпоративтік табыс салығы бойынша аванстық төлемдерді есептемеген;

      бөліну немесе бөлініп шығу жолымен қайта ұйымдастыру жүзеге асырылған салықтық кезеңде, сондай-ақ кейінгі екі салықтық кезең ішінде – осы баптың 4-тармағында көрсетілген салық төлеушілер ағымдағы салықтық кезең үшін корпоративтік табыс салығының болжамды сомасы негізге алына отырып есептейді;

      3) декларациядан кейін, осы тармақтың 4) тармақшасында көзделген жағдайларды қоспағанда, осы Кодекстің 302-бабының 1-тармағына және 652-бабына сәйкес алдыңғы салықтық кезең үшін есептелген корпоративтік табыс салығы сомасының төрттен үш бөлігі мөлшерінде есептеледі. Аванстық төлемдерді есептеу мақсаттарында алдыңғы салықтық кезең үшін есептелген корпоративтік табыс салығының сомасына корпоративтік табыс салығының осы Кодекстің 297-бабына сәйкес бақыланатын шетелдік компаниялардың немесе бақыланатын шетелдік компаниялардың тұрақты мекемелерінің жиынтық пайдасынан есептелген сомасы қосылмайды;

      4) декларациядан кейін:

      егер осы Кодекстің 302-бабының 1-тармағына және 652-бабына сәйкес алдыңғы салықтық кезең үшін есептелген корпоративтік табыс салығының сомасы нөлге тең болған;

      бөліну немесе бөлініп шығу жолымен қайта ұйымдастыру жүзеге асырылған салықтық кезеңде, сондай-ақ кейінгі екі салықтық кезең ішінде – осы баптың 4-тармағында көрсетілген;

      алдыңғы салықтық кезең үшін корпоративтік табыс салығы бойынша декларацияны тапсыру мерзімі ұзартылған жағдайларда ағымдағы салықтық кезең үшін корпоративтік табыс салығының болжамды сомасы негізге алына отырып есептеледі.

      6. Аванстық төлемдердің есеп-қисабы:

      1) декларацияға дейін есепті салықтық кезеңнің 20 қаңтарынан кешіктірілмей ұсынылады;

      2) декларациядан кейін есепті салықтық кезеңнің 20 сәуірінен кешіктірілмей ұсынылады.

      7. Салық төлеушілер есепті салықтық кезеңнің 31 желтоқсанынан кешіктірмей, ағымдағы салықтық кезең үшін корпоративтік табыс салығының болжамды сомасын негізге ала отырып, декларациядан кейінгі аванстық төлемдердің қосымша есеп-қисабын ұсынуға құқылы.

      Декларациядан кейінгі аванстық төлемдердің қосымша есеп-қисаптарында көрсетілген түзетулер есепке алынған, декларациядан кейінгі аванстық төлемдердің сомасы теріс мәнге ие бола алмайды.

      8. Осы баптың 2, 4 және 5-тармақтарының нормалары цифрлық активтер саласындағы қызметті жүзеге асыратын салық төлеушілерге қолданылмайды.

      9. Цифрлық активтер саласындағы қызметті жүзеге асыратын салық төлеушілер декларацияға дейінгі және одан кейінгі аванстық төлемдердің сомасын ағымдағы салықтық кезең үшін корпоративтік табыс салығының болжамды сомасын негізге ала отырып есептейді.

      Ескерту. 305-бапқа өзгерістер енгізілді - ҚР 26.12.2018 № 203-VI (01.01.2019 бастап қолданысқа енгізіледі); 03.01.2019 № 213-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 02.04.2019 № 241-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі); 06.02.2023 № 196-VII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

306-бап. Корпоративтік табыс салығын төлеу мерзiмдерi мен тәртiбi

      1. Салық төлеушiлер осы Кодекстің 302-бабына сәйкес есептелген корпоративтік табыс салығын төлеудi тұрған жерi бойынша жүзеге асырады.

      2. Осы Кодекстің 305-бабының 1-тармағында көрсетілген салық төлеушiлер корпоративтік табыс салығы бойынша аванстық төлемдердi бюджетке осы Кодекстің 314-бабында белгiленген салықтық кезең iшiнде, осы Кодекстiң 305-бабына сәйкес айқындалған мөлшерде, әрбір айдың 25-інен кешiктiрмей әрбір ай үшін енгізуге мiндеттi.

      3. Салықтық кезең iшiнде бюджетке енгiзiлген аванстық төлемдердің сомасы есепті салықтық кезең үшiн корпоративтік табыс салығы жөнiндегi декларация бойынша есептелген корпоративтік табыс салығын төлеу есебiне есепке жатқызылады.

      Салық төлеушi салықтық кезеңнің қорытындылары бойынша корпоративтік табыс салығы бойынша төлеудi декларация тапсыру үшiн белгiленген мерзiмнен кейiн күнтізбелік он күннен кешiктiрмей жүзеге асырады.

      4. Салық төлеуші салықтық кезеңнің қорытындылары бойынша осы Кодекстің 30-тарауына сәйкес есептелген корпоративтік табыс салығын төлеуді осы Кодекстің 315-бабының 4-тармағында белгіленген соңғы мерзімнен кейін күнтізбелік он күннен кешіктірмей жүзеге асырады.

      Осы тармақтың ережелері жеңілдікті салық салынатын мемлекеттерде тіркелген бақыланатын шетелдік компаниялар мен бақыланатын шетелдік компаниялардың тұрақты мекемелерінің салық салынатын кірісінен есептелген корпоративтік табыс салығына қолданылмайды.

      Ескерту. 306-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі) Заңымен.

33-тарау. ТӨЛЕМ КӨЗІНЕН ҰСТАЛАТЫН КОРПОРАТИВТІК ТАБЫС САЛЫҒЫ

307-бап. Төлем көзінен салық салынатын кірістер

      1. Егер осы баптың 2-тармағында өзгеше көзделмесе, төлем көзінен салық салынатын кірістерге мыналар жатады:

      1) Қазақстан Республикасының резидент-заңды тұлғасы, Қазақстан Республикасында қызметін тұрақты мекеме арқылы жүзеге асыратын бейрезидент-заңды тұлға Қазақстан Республикасының резидент-заңды тұлғасына, Қазақстан Республикасында қызметін тұрақты мекеме арқылы жүзеге асыратын бейрезидент-заңды тұлғаға төлейтін ұтыстар;

      2) осы тармақтың 3) тармақшасында көрсетілгендерді қоспағанда, бейрезиденттердің осы Кодекстің 644-бабына сәйкес айқындалатын, осындай бейрезиденттердің тұрақты мекемесімен байланысты емес Қазақстан Республикасындағы көздерден алған кірістері;

      3) осы Кодекстің 644-бабы 1-тармағының 10) тармақшасында көрсетілген, заңды тұлғаның құрылымдық бөлімшесіне немесе бейрезиденттің тұрақты мекемесіне төленетін кірістер;

      4) Қазақстан Республикасының резидент-заңды тұлғасы, Қазақстан Республикасында қызметін тұрақты мекеме арқылы жүзеге асыратын бейрезидент-заңды тұлға Қазақстан Республикасының резидент-заңды тұлғасына, Қазақстан Республикасында қызметін тұрақты мекеме арқылы жүзеге асыратын бейрезидент-заңды тұлғаға төлейтін сыйақы;

      5) алып тасталды – ҚР 12.12.2023 № 45-VIII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен.

      2. Мыналар төлем көзінен салық салуға жатпайды:

      1) мемлекеттік эмиссиялық бағалы қағаздар және агенттік облигациялар бойынша сыйақы;

      2) орналастырылған зейнетақы активтері бойынша бірыңғай жинақтаушы зейнетақы қорына төленетін сыйақы, дивидендтер, сондай-ақ орналастырылған зейнетақы активтері бойынша ерікті жинақтаушы зейнетақы қорына, өмірді сақтандыру саласындағы қызметті жүзеге асыратын сақтандыру ұйымдарына, пайлық және акционерлік инвестициялық қорларға, Мемлекеттік әлеуметтік сақтандыру қорына және әлеуметтік медициналық сақтандыру қорына төленетін сыйақы;

      3) жеке тұлғалардың депозиттеріне мiндеттi кепiлдiк берудi жүзеге асыратын ұйымға төленетін сыйақы;

      4) осындай сыйақы есепке жазылған күнге Қазақстан Республикасының аумағында жұмыс істейтін қор биржасының ресми тізімінде болатын борыштық бағалы қағаздар бойынша сыйақы;

      5) банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдарға төленетін кредиттер (қарыздар) бойынша сыйақы;

      6) алып тасталды - ҚР 03.07.2019 № 262-VI Заңымен (01.01.2020 бастап қолданысқа енгізіледі);

      7) резидент-банкке төленетін кредит (қарыз), депозит бойынша сыйақы;

      8) 01.01.2020 дейін қолданыста болды - ҚР 25.12.2017 № 121-VI Заңымен.

      9) резидент-лизинг берушіге төленетін лизинг шарты бойынша сыйақы;

      10) репо операциялары бойынша сыйақы;

      11) микроқаржылық қызметті жүзеге асыратын ұйымдарға (ломбардтарды қоспағанда) төленетін микрокредиттер бойынша сыйақы;

      12) мыналарға:

      бағалы қағаздар нарығында кәсіби қызметті жүзеге асыратын ұйымдарға;

      бағалы қағаздар нарығында кәсіби қызметті жүзеге асыратын ұйымдар арқылы заңды тұлғаларға төленетін борыштық бағалы қағаздар бойынша сыйақы;

      13) мыналарға:

      акционерлік қоғамдар, мекемелер мен көппәтерлі тұрғын үй мүлкінің меншік иелері бірлестіктерінен басқа тұтыну кооперативтері нысанында тіркелгендерді қоспағанда, коммерциялық емес ұйымдарға;

      осы Кодекстің 291-бабы 1-тармағының 1) және 2) тармақшаларында көрсетілген дербес білім беру ұйымдарына төленетін депозиттер бойынша сыйақы;

      14) талап ету құқығы "Қазақстан Республикасындағы банктер және банк қызметі туралы" және "Микроқаржылық қызмет туралы" Қазақстан Республикасының заңдарында көрсетілген заңды тұлғаға берілген кредит (қарыз, микрокредит) бойынша төленетін сыйақы;

      ЗҚАИ-ның ескертпесі!
      15) тармақша 01.01.2027 дейін қолданыста болады - ҚР 25.12.2017 № 121-VI Заңымен.

      15) екінші деңгейдегі банктердің кредиттік портфельдерінің сапасын жақсартуға маманданатын, Қазақстан Республикасының Үкіметі жалғыз акционері болып табылатын ұйымға төленетін сыйақы;

      ЗҚАИ-ның ескертпесі!
      16) тармақша 01.01.2027 дейін қолданыста болады - ҚР 25.12.2017 № 121-VI Заңымен.

      16) екінші деңгейдегі банктердің кредиттік портфельдерінің сапасын жақсартуға маманданатын, Қазақстан Республикасының Үкіметі жалғыз акционері болып табылатын ұйым берген Ипотекалық тұрғын үй қарыздарын (ипотекалық қарыздарды) қайта қаржыландыру бағдарламасы шеңберінде, дауыс беретін акцияларының 100 пайызы Қазақстан Республикасының Ұлттық Банкіне тиесілі орнықтылық ұйымына банктік салым шарты бойынша төленетін сыйақы.

      Ескерту. 307-бапқа өзгерістер енгізілді - ҚР 03.07.2019 № 262-VI (01.01.2020 бастап қолданысқа енгізіледі); 26.12.2019 № 284-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 11.07.2022 № 135-VII (01.01.2023 бастап қолданысқа енгізіледі); 12.12.2023 № 45-VIII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

308-бап. Төлем көзінен ұсталатын корпоративтік табыс салығын есептеу тәртібі

      1. Төлем көзінен ұсталатын корпоративтік табыс салығының сомасын салық агентi төлем көзiнен салық салынатын төленетiн кіріс сомасына осы Кодекстiң 313-бабының 3-тармағында белгiленген мөлшерлемені қолдану арқылы айқындайды.

      2. Салық агентi, осы Кодекстiң 307-бабы 1-тармағының 2) тармақшасында көзделген кірістерді қоспағанда, осы Кодекстің 307-бабында көрсетілген кірістерді төлеу кезiнде төлем көзiнен ұсталатын салықты кірісті төлеу нысаны мен орнына қарамастан, ұстап қалуға мiндеттi.

      3. Заңды тұлға өзінің құрылымдық бөлімшесі төлеген (төлеуге жататын) төлем көзінен салық салынатын кірістер бойынша осындай құрылымдық бөлімшесін өз шешімімен төлем көзінен ұсталатын корпоративтік табыс салығы бойынша салық агенті деп тануға құқылы.

      Егер осы бапта өзгеше белгіленбесе, заңды тұлғаның шешімі немесе мұндай шешімнің күшін жою мұндай шешім қабылданған жылдан кейінгі жылдың 1 қаңтарынан бастап қолданысқа енгізіледі.

      Егер заңды тұлғаның жаңадан құрылған құрылымдық бөлімшесі салық агенті деп танылған жағдайда, онда заңды тұлғаның мұндай тану туралы шешімі осы құрылымдық бөлімше құрылған күннен бастап немесе осы құрылымдық бөлімше құрылған жылдан кейінгі жылдың 1 қаңтарынан бастап қолданысқа енгізіледі.

      Осы тармақтың ережелері Қазақстан Республикасында қызметін тұрақты мекеме құрмай жүзеге асыратын бейрезидент-заңды тұлғаға төленетін (төлеуге жататын) кірістерден төлем көзінен ұсталатын корпоративтік табыс салығына қолданылмайды.

309-бап. Қазақстан Республикасында қызметін тұрақты мекеме құрмай жүзеге асыратын бейрезидент-заңды тұлғалардың кірістеріне салық салу тәртібі

      Қазақстан Республикасында қызметін тұрақты мекеме құрмай жүзеге асыратын бейрезидент-заңды тұлғалардың осы Кодекстің 307-бабы 1-тармағының 2) тармақшасында белгіленген кірістерінен корпоративтік табыс салығын есептеу, ұстап қалу және аудару, сондай-ақ салықтық есептілікті ұсыну осы Кодекстің 72-тарауында айқындалған тәртіппен жүргізіледі.

310-бап. Депозитарлық қолхаттардың базалық активі болып табылатын акциялар бойынша дивидендтер түрінде резидентке төленетін кірістер бойынша салық агентінің салықтық міндеттемені орындау, сондай-ақ төлем көзінен ұсталған табыс салығын қайтару тәртібі

      1. Депозитарлық қолхаттардың базалық активі болып табылатын акциялар бойынша дивидендтер түріндегі кірістерді резидентке – кірісті түпкілікті (нақты) алушыға (иеленушіге) депозитарлық қолхаттарды номиналды ұстаушы арқылы төлеу кезінде салық агентінің бір мезгілде мынадай шарттар орындалған:

      1) мыналар:

      депозитарлық қолхаттарды ұстаушылар болып табылатын жеке тұлғалардың тегі, аты, әкесінің аты (егер ол жеке басты куәландыратын құжатта көрсетілсе) немесе заңды тұлғалардың атаулары;

      депозитарлық қолхаттардың саны мен түрі туралы ақпарат;

      депозитарлық қолхаттарды ұстаушылар болып табылатын жеке тұлғалардың жеке басын куәландыратын құжаттардың атаулары және деректемелері немесе заңды тұлғаларды мемлекеттік тіркеу нөмірлері мен күндері қамтылатын депозитарлық қолхаттарды ұстаушылардың тізімі немесе депозитарлық қолхаттарға меншік құқығын растайтын құжат болған;

      2) депозитарлық қолхаттардың базалық активі болып табылатын акциялар бойынша дивидендтерді түпкілікті (нақты) алушы (иеленуші) тұлғаның Қазақстан Республикасының резиденттігін растайтын құжаты болған кезде осы Кодексте көзделген жағдайларда және тәртіппен мұндай кірістерге төлем көзінен табыс салығын салмауға немесе резидент-жеке тұлғаның кірістеріне осы Кодекстің 320-бабының 1-тармағында көзделген табыс салығының мөлшерлемесін қолдануға құқығы бар.

      Бұл ретте Қазақстан Республикасының резиденттігін растайтын құжат салық агентіне осы Кодекстің 666-бабының 4-тармағында көрсетілген, бірінші болып басталатын күндердің бірінен кешіктірілмей ұсынылады.

      Егер депозитарлық қолхаттарға меншік құқықтарын есепке алуды және растауды жүзеге асыруға арналған шарт депозитарлық қолхаттардың базалық активі болып табылатын акциялардың резидент-эмитенті мен осындай ұйым арасында жасалған жағдайда, депозитарлық қолхаттарды ұстаушылардың осы тармақтың бірінші бөлігінің 1) тармақшасында көрсетілген тізімін Қазақстан Республикасының немесе шет мемлекеттің бағалы қағаздар нарығында депозитарлық қызметті жүзеге асыру құқығына ие ұйым жасайды.

      Осы тармақтың бірінші бөлігінің 1) тармақшасында көрсетілген, депозитарлық қолхаттарға меншік құқығын растайтын құжатты Қазақстан Республикасының заңдарына сәйкес номиналды ұстау қызметтерін көрсететін мынадай тұлғалардың бірі береді:

      Қазақстан Республикасының немесе шет мемлекеттің бағалы қағаздар нарығында депозитарлық қызметті жүзеге асыру құқығына ие ұйым;

      клиенттердің қаржы құралдары мен ақшасын есепке алуды және оларға құқықтарды растауды, олардың сақталуы бойынша өзіне міндеттемелер қабылдай отырып, клиенттердің құжаттық қаржы құралдарын сақтауды жүзеге асыратын Қазақстан Республикасының бағалы қағаздар нарығына кәсіби қатысушы;

      бағалы қағаздарды номиналды ұстау бойынша қызметтер көрсететін, сондай-ақ осындай ұстаушылардың бағалы қағаздарына құқықтарды есепке алу мен растауды және бағалы қағаздарымен жасалатын мәмілелерді тіркеуді жүзеге асыратын өзге де ұйым.

      2. Салық агенті салық органына ұсынатын салықтық есептілікте осы Кодекске сәйкес есепке жазылған (төленген) кірістердің және ұсталған, ұстап қалудан босатылған салықтардың сомаларын, табыс салығының мөлшерлемелерін көрсетуге міндетті.

      3. Салық агенті осы баптың 1-тармағында айқындалған тәртіппен депозитарлық қолхаттардың базалық активі болып табылатын акциялар бойынша дивидендтер түріндегі кірістерді бейрезидент – депозитарлық қолхаттарды номиналды ұстаушы арқылы резидентке төлеу кезінде осы Кодекстің ережелерін қолданбаған жағдайда, салық агенті осы Кодекстің 646-бабында белгіленген мөлшерлеме бойынша төлем көзінен табыс салығын ұстап қалуға міндетті.

      Ұсталған табыс салығының сомасы осы Кодекстің 647-бабы 1-тармағының 1) тармақшасында белгіленген мерзімде аударуға жатады.

      4. Салық агенті резиденттің – түпкілікті (нақты) кіріс алушының кірістерінен ұсталған табыс салығын бюджетке аударған жағдайда, осы Кодекске сәйкес мұндай резиденттің төлем көзінен артық ұсталған табыс салығын қайтаруға құқығы бар.

      Бұл ретте резидент өзі дивидендтер түріндегі кіріс алған кезең үшін салық агентіне:

      1) депозитарлық қолхаттарға меншік құқығын растайтын құжаттың;

      2) Қазақстан Республикасының резиденттігін растайтын құжаттың;

      3) депозитарлық қолхаттардың базалық активі болып табылатын акциялар бойынша дивидендтер түріндегі кірістің алынғанын растайтын құжаттың нотариат куәландырған көшірмелерін ұсынуға міндетті.

      Осы тармақта көрсетілген құжаттарды резидент төлем көзінен ұсталған табыс салығының бюджетке соңғы аударылған күнінен бастап осы Кодекстің 48-бабында белгіленген талап қоюдың ескіру мерзімі өткенге дейін ұсынады.

      Бұл ретте резидентке артық ұсталған табыс салығын қайтаруды салық агенті жүргізеді.

      5. Салық агенті өзінің тұрған жеріндегі салық органына депозитарлық қолхаттардың базалық активі болып табылатын акциялар бойынша дивидендтер түріндегі резиденттің кірістерінен табыс салығын ұстап қалу және аудару жүргізілген салықтық кезең үшін резиденттер үшін көзделген салықтық мөлшерлеме қолданылған кезде салық салуды азайту немесе одан босату сомасына төлем көзінен ұсталатын табыс салығы бойынша қосымша есеп-қисап ұсынуға құқылы.

      Аталған жағдайда төлем көзінен ұсталған табыс салығының артық төленген сомасын есепке жатқызу салық агентіне осы Кодекстің 102-бабында айқындалған тәртіппен жүргізіледі.

      Ескерту. 310-бапқа өзгеріс енгізілді – ҚР 11.07.2022 № 135-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен.

311-бап. Төлем көзінен ұсталған корпоративтік табыс салығын аудару тәртібі

      1. Егер осы Кодексте өзгеше көзделмесе, салық агентi төлем көзінен ұсталған корпоративтік табыс салығының сомасын төлем көзiнен салық салынатын кірісті төлеу жүзеге асырылған ай аяқталғаннан кейiн күнтізбелік жиырма бес күннен кешiктiрмей аударуға мiндеттi.

      2. Төлем көзiнен ұсталған корпоративтік табыс салығының сомасын аудару салық агентiнің тұрған жері бойынша жүзеге асырылады.

      Қазақстан Республикасында қызметiн тұрақты мекеме арқылы жүзеге асыратын бейрезидент-заңды тұлға төлем көзiнен ұсталған корпоративтік табыс салығының сомасын бюджетке аударуды тұрақты мекеменің орналасқан жері бойынша жүргiзедi.

312-бап. Төлем көзінен ұсталған корпоративтік табыс салығы бойынша есеп-қисап

      Салық агенттерi төлем көзiнен ұсталған корпоративтік табыс салығының сомалары бойынша есеп-қисапты төлем көзінен салық салынатын кірісті төлеу жүргізілген тоқсаннан кейiнгi екінші айдың 15-інен кешiктiрмей ұсынуға мiндеттi.

34-тарау. САЛЫҚ МӨЛШЕРЛЕМЕЛЕРІ, САЛЫҚТЫҚ КЕЗЕҢ ЖӘНЕ САЛЫҚ ДЕКЛАРАЦИЯСЫ

313-бап. Салық мөлшерлемелері

      1. Егер осы баптың 2-тармағында өзгеше белгіленбесе, салық төлеушiнiң осы Кодекстiң 288-бабында көзделген кірістер мен шығыстар сомасына және осы Кодекстiң 300-бабында айқындалған тәртiппен ауыстырылатын залалдар сомасына азайтылған салық салынатын кірісіне 20 пайыз мөлшерлеме бойынша салық салуға жатады.

      1-1. Осы Кодекстің 223-бабының 4) және 5) тармақшаларында айқындалған салық салу объектілері 20 пайыз мөлшерлемесі бойынша салық салуға жатады.

      2. Ауыл шаруашылығы өнімін, акваөсіру (балық өсіру шаруашылығы) өнімін өндіруші заңды тұлғалардың осы Кодекстің 288-бабында көзделген кірістер мен шығыстар сомасына және осы Кодекстің 300-бабында айқындалған тәртіппен ауыстырылатын залалдар сомасына азайтылған салық салынатын кірісіне, егер мұндай кіріс ауыл шаруашылығы өнімін, акваөсіру (балық өсіру шаруашылығы) өнімін өндіру, өзі өндірген аталған өнімді, сондай-ақ осындай қайта өңдеу өнімдерін қайта өңдеу мен өткізу жөніндегі қызметті жүзеге асырудан алынса, 10 пайыз мөлшерлеме бойынша салық салуға жатады.

      Осы Кодекстің мақсаттары үшін, оның ішінде ауыл шаруашылығы өнімін өндірушілерге мынадай бағыттар бойынша берілген бюджеттік субсидиялар осы тармақтың бірінші бөлігінде көрсетілген қызметті жүзеге асырудан алынған кіріс деп танылады:

      1) агроөнеркәсіптік кешен субъектілері үшін ауыл шаруашылығы техникасының, технологиялық жабдықтың лизингі бойынша, сондай-ақ технологиялық жабдыққа арналған кредиттер бойынша сыйақы мөлшерлемелерін арзандату;

      2) өсiмдiктердің жоғары бағалы сорттары мен ауыл шаруашылығы малының, құстар мен балықтар тұқымдарының тектік қорларын сақтау және дамыту;

      3) тұқым шаруашылығын дамыту;

      4) мал шаруашылығының өнiмділігі мен өнiмiнің сапасын арттыру;

      5) акваөсірудің (балық өсіру шаруашылығының) өнiмділігі мен өнімінің сапасын арттыру;

      6) басым дақылдар өндіруді субсидиялау арқылы өсiмдiк шаруашылығы өнiмiнiң шығымдылығы мен сапасын арттыру, жанар-жағармай материалдарының және көктемгi егіс пен егiн жинау жұмыстарын жүргiзу үшін қажеттi басқа да тауар-материалдық құндылықтардың құнын арзандату;

      7) отандық ауыл шаруашылығы тауарларын өндірушілерге тыңайтқыштардың (органикалық тыңайтқыштарды қоспағанда) құнын арзандату;

      8) өсімдіктерді қорғау мақсатында ауыл шаруашылығы тауарларын өндірушілерге ауыл шаруашылығы дақылдарын өңдеуге арналған гербицидтердің, биоагенттердің (энтомофагтардың) және биопрепараттардың құнын арзандату;

      9) асыл тұқымды мал шаруашылығын дамыту;

      10) жемiс-жидек дақылдарының және жүзiмнің көпжылдық көшеттерiн отырғызу және өсіру (оның ішінде қалпына келтіру);

      11) ауыл шаруашылығы дақылдарын қорғалған топырақта өсіру;

      12) ауыл шаруашылығы өнімін экспорттау кезінде көлік шығыстарына жұмсалатын шығындардың құнын арзандату;

      13) ауыл шаруашылығы өнімін өндіру үшін жаңа өндірістік қуаттарды құруға немесе жұмыс істеп тұрғандарын кеңейтуге бағытталған инвестициялық салымдар кезінде агроөнеркәсіптік кешен субъектісі шеккен шығыстардың бір бөлігін өтеу.

      3. Бейрезиденттердiң Қазақстан Республикасындағы көздерден алатын кірістерін қоспағанда, төлем көзiнен салық салынатын кірістерге төлем көзiнен 15 пайыз мөлшерлеме бойынша салық салуға жатады.

      4. Бейрезиденттердiң осы Кодекстің 644-бабы 1-тармағының 1) – 9), 11) – 34) тармақшаларында айқындалатын Қазақстан Республикасындағы көздерден алатын, осындай бейрезиденттердiң тұрақты мекемесiмен байланысты емес кірістеріне, сондай-ақ осы Кодекстің 644-бабы 1-тармағының 10) тармақшасында көрсетілген кірістерге осы Кодекстiң 646-бабында белгiленген мөлшерлемелер бойынша салық салынады.

      5. Қазақстан Республикасында қызметiн тұрақты мекеме арқылы жүзеге асыратын бейрезидент-заңды тұлғаның таза кірісіне осы Кодекстiң 652-бабында белгiленген мөлшерлеме бойынша және тәртiппен корпоративтік табыс салығын салуға жатады.

      Ескерту. 313-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі) Заңымен.

314-бап. Салықтық кезең

      1. Корпоративтік табыс салығы үшiн 1 қаңтар – 31 желтоқсан аралығындағы күнтізбелік жыл салықтық кезең болып табылады.

      2. Егер заңды тұлға күнтiзбелiк жыл басталғаннан кейiн құрылған болса, құрылған күнiнен бастап күнтiзбелiк жылдың соңына дейiнгi уақыт кезеңi ол үшiн бiрiншi салықтық кезең болып табылады.

      Бұл ретте заңды тұлғаның тіркеуші органда мемлекеттік тiркелген күнi оның құрылған күнi болып есептеледі.

      3. Егер заңды тұлға күнтiзбелiк жылдың соңына дейiн таратылған, қайта ұйымдастырылған болса, жыл басталғаннан бастап тарату, қайта ұйымдастыру аяқталған күнге дейiнгi уақыт кезеңi ол үшiн соңғы салықтық кезең болып табылады.

      4. Егер күнтiзбелiк жыл басталғаннан кейiн құрылған заңды тұлға осы жылдың соңына дейiн таратылған, қайта ұйымдастырылған болса, құрылған күнiнен бастап тарату, қайта ұйымдастыру аяқталған күнге дейiнгi уақыт кезеңi ол үшiн салықтық кезең болып табылады.

      5. Егер заңды тұлға күнтізбелік жыл ішінде қызметін шағын бизнес субъектілері үшін, бөлшек салықтың арнаулы салық режимдерінде және жалпыға бірдей белгіленген тәртіппен жүзеге асырған болса, қызмет шағын бизнес субъектілері үшін, бөлшек салықтың арнаулы салық режимдерінде жүзеге асырылған уақыт кезеңі салықтық кезеңге енгізілмейді.

      Ескерту. 314-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI (01.07.2019 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңдарымен.

315-бап. Салық декларациясы

      1. Қазақстан Республикасындағы көздерден тек қана төлем көзiнен салық салуға жататын кірістер алатын және Қазақстан Республикасында қызметiн тұрақты мекеме арқылы жүзеге асырмайтын бейрезиденттi қоспағанда, корпоративтік табыс салығын төлеушi, егер осы бапта өзгеше белгіленбесе, тұрған жеріндегі салық органына корпоративтік табыс салығы бойынша декларацияны есептi салықтық кезеңнен кейiнгi жылдың 31 наурызынан кешiктiрмей тапсырады.

      2. Корпоративтік табыс салығы бойынша декларация салық салу объектiлерi және (немесе) салық салумен байланысты объектiлер туралы ақпаратты ашып көрсету жөнiндегi декларациядан және оған қосымшалардан тұрады.

      3. Оңайлатылған декларация негізінде арнаулы салық режимін қолданатын заңды тұлға осы Кодекстің 681-бабының 1, 2 және 2-1-тармақтарына сәйкес салық салынатын кірістер бойынша корпоративтік табыс салығы жөніндегі декларацияны тапсырмайды.

      4. Егер корпоративтік табыс салығы бойынша декларация ұсынылған күнге бекітілген қаржылық есептілік болмаған жағдайда, бақыланатын шетелдік компаниялардың немесе бақыланатын шетелдік компаниялардың тұрақты мекемелерінің жиынтық пайдасын есептеу осы Кодекстің 211-бабының ережелері ескеріле отырып, қаржылық есептілік бекітілген күннен кейінгі алпыс жұмыс күні ішінде, бірақ есепті салықтық кезеңнен кейінгі екінші жылдың 31 наурызынан кешіктірілмей берілетін корпоративтік табыс салығы бойынша қосымша декларацияда жүргізіледі.

      Ескерту. 315-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI (01.01.2018 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі); 06.02.2023 № 196-VII (01.04.2023 бастап қолданысқа енгізіледі) Заңдарымен.
      ЗҚАИ-ның ескертпесі!
      8-бөлімнің осы редакциясы 01.01.2025 дейін қолданыста болады - ҚР 25.12.2017 № 121-VI Заңымен (тоқтатылған редакциясын ҚР 25.12.2017 Салық кодексінің 25.12.2017 датадағы архивтік нұсқасынан қараңыз).

8-БӨЛІМ. ЖЕКЕ ТАБЫС САЛЫҒЫ

35-тарау. ЖАЛПЫ ЕРЕЖЕЛЕР

      ЗҚАИ-ның ескертпесі!
      316-бапқа өзгеріс енгізу көзделген – ҚР 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі) Заңымен.

316-бап. Төлеушілер

      1. Жеке тұлғаның төлем көзінен және дербес салық салу кезіндегі салық салынатын кірісі түріндегі салық салу объектiлерi бар жеке тұлғалар жеке табыс салығын төлеушiлер болып табылады.

      2. Алып тасталды – ҚР 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі) Заңымен.

      3. Бірыңғай жер салығын төлеу негізінде арнаулы салық режимін қолданатын дара кәсіпкерлер осы арнаулы салық режимі қолданылатын қызметті жүзеге асырудан түсетін кірістер бойынша жеке табыс салығын төлеушілер болып табылмайды.

      ЗҚАИ-ның ескертпесі!
      317-бапқа өзгеріс енгізу көзделген - ҚР 26.12.2018 № 203-VI (01.01.2020 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

317-бап. Жекелеген жағдайларда кірістерге салық салу ерекшеліктері

      1. Қазақстан Республикасының резиденті болып табылатын Қазақстан Республикасы азаматының, шетелдіктің немесе азаматтығы жоқ адамның (бұдан әрі – резидент-жеке тұлға) төлем көзінен салық салуға жататын кірістері бойынша осы Кодекстің 320-бабында көзделген мөлшерлемелер бойынша жеке табыс салығын есептеуді, ұстап қалуды және аударуды, сондай-ақ салықтық есептілікті ұсынуды салық агенті осы тарауда, осы Кодекстің 36-тарауының 1-параграфында, 38-тарауында және 657-бабында белгiленген тәртіппен және мерзімдерде жүргізеді.

      1-1. Салық агенті бірыңғай төлем төлеушінің төлем көзінен салық салынуға жататын кірістері бойынша жеке табыс салығын есептеуді, ұстап қалуды және аударуды, сондай-ақ салықтық есептілікті ұсынуды осы Кодекстің 89-1-тарауында белгіленген тәртіппен жүргізеді.

      2. Резидент-жеке тұлға дербес салық салуға жататын кірістер бойынша осы Кодекстің 320-бабында көзделген мөлшерлемелер бойынша жеке табыс салығын есептеу және төлеу, сондай-ақ салықтық есептілікті ұсыну осы Кодекстiң 36-тарауының 2-параграфында, 39, 40 және 71-тарауларында белгiленген тәртіппен және мерзімдерде жүргізіледі.

      3. Бейрезидент-жеке тұлғаның кірістері бойынша осы Кодекстің 320 және 646-баптарында көзделген мөлшерлемелер бойынша жеке табыс салығын есептеу, ұстап қалу және аудару, сондай-ақ салықтық есептілікті ұсыну осы Кодекстiң 74-тарауында белгiленген тәртіппен және мерзімдерде жүргізіледі.

      4. Шағын бизнес субъектілері үшін арнаулы салық режимін қолданатын дара кәсіпкердің кірістері бойынша жеке табыс салығын есептеу және төлеу, сондай-ақ салықтық есептілікті ұсыну осы Кодекстiң 77-тарауында белгiленген тәртіппен және мерзімдерде жүргізіледі.

      5. Ауыл шаруашылығы өнімін, акваөсіру (балық өсіру шаруашылығы) өнімін өндірушілер мен ауыл шаруашылығы кооперативтері үшін арнаулы салық режимін қолданатын дара кәсіпкердің кірістері бойынша жеке табыс салығын есептеу осы Кодекстің 78-тарауында белгіленген ерекшеліктер ескеріле отырып жүргізіледі.

      6. Бiрыңғай жиынтық төлемдi төлеушi осы Кодекстiң 774-бабы 1-тармағының 3) тармақшасында көрсетілген қызмет түрлерiн жүзеге асырудан алған (алуға жататын) кірістер бойынша жеке табыс салығын есептеу мен төлеу осы Кодекстiң 775-бабына сәйкес жүргiзiледi.

      Мұндай тұлға осы Кодекстің 71-тарауында және "Сыбайлас жемқорлыққа қарсы іс-қимыл туралы" Қазақстан Республикасының Заңында белгіленген жағдайларды қоспағанда, осы тармақтың бірінші бөлігінде көрсетілген кірістер бойынша жеке табыс салығы және әлеуметтік төлемдер бойынша салықтық есептілікті ұсынбайды.

318-бап. Салық салу объектілері

      Мыналар жеке табыс салығы салынатын объектілер болып табылады:

      1) жеке тұлғаның төлем көзінен салық салынатын кірісі;

      2) жеке тұлғаның дербес салық салу кезіндегі салық салынатын кірісі.

      ЗҚАИ-ның ескертпесі!
      319-бапқа өзгеріс енгізу көзделген – ҚР 02.04.2019 № 241-VI (01.01.2020 бастап қолданысқа енгізіледі); 03.07.2019 № 262-VI (01.01.2020 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 24.06.2021 № 53-VII (01.01.2025 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі); 20.03.2023 № 213-VII (01.01.2023 бастап қолданысқа енгізіледі); 12.12.2023 № 45-VIII (қолданысқа енгізілу тәртібін 2-б. қараңыз) Заңдарымен.

319-бап. Жеке тұлғаның жылдық кірісі

      1. Жеке тұлғаның жылдық кірісі осы тұлға Қазақстан Республикасында және оның шегінен тыс жерде салықтық кезең ішінде:

      1) төлем көзінен;

      2) жеке тұлға дербес салық салуға жататын кірістер түрінде алуға жататын (алған) кірістерінен тұрады.

      2. Мыналар жеке тұлғаның кірісі ретінде қарастырылмайды:

      1) жұмыскерлердің жұмысы жол бойында өтетін, жол жүру сипатына ие, қызмет көрсетілетін учаскелер шегіндегі қызметтік сапарларға байланысты болатын жағдайларда, оларға ұжымдық, еңбек шарттарында және (немесе) жұмыс берушінің актісінде белгіленген нормалар шегінде өтемақы төлемдері;

      2) егер осы бапта өзгеше белгіленбесе, қызметтiк, оның ішінде Қазақстан Республикасының заңнамасына сәйкес жұмыскерді оқыту, біліктілігін арттыру немесе қайта даярлау мақсатындағы iссапарлар кезiндегі:

      осы Кодекстің 244-бабы 1-тармағының 1), 2) және 4) тармақшаларында белгіленген өтемақылар;

      Қазақстан Республикасының шегіндегі іссапар бойынша – іссапарда болған күнтізбелік қырық күннен аспайтын кезең ішінде іссапарда болған әрбір күнтізбелік күн үшін республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарына қолданыста болатын айлық есептік көрсеткіштің 6 еселенген мөлшерінен аспайтын тәуліктік өтемақылар;

      Қазақстан Республикасының шегінен тыс жердегі іссапар бойынша – іссапарда болған күнтізбелік қырық күннен аспайтын кезең ішінде іссапарда болған әрбір күнтізбелік күн үшін республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарына қолданыста болатын айлық есептік көрсеткіштің 8 еселенген мөлшерінен аспайтын тәуліктік өтемақылар;

      3) Қазақстан Республикасы Ұлттық Банкінің бюджет қаражаты (шығыстар сметасы) есебінен ұсталатын мемлекеттік мекемелерді қоспағанда, мемлекеттік мекемелер Қазақстан Республикасының заңнамасында көзделген мөлшерлерде және тәртіппен жүргізетін қызметтік, оның ішінде Қазақстан Республикасының заңнамасына сәйкес жұмыскерді оқыту, біліктілігін арттыру немесе қайта даярлау мақсатындағы іссапарлар кезіндегі өтемақылар;

      4) Қазақстан Республикасы Ұлттық Банкінің бюджет қаражаты (шығыстар сметасы) есебінен ұсталатын мемлекеттік мекемелер Қазақстан Республикасының заңнамасында көзделген мөлшерлерде және тәртіппен жүргізетін қызметтік, оның ішінде Қазақстан Республикасының заңнамасына сәйкес жұмыскерді оқыту, біліктілігін арттыру немесе қайта даярлау мақсатындағы іссапарлар кезіндегі өтемақылар;

      5) жұмыскер басқа жерге жұмысқа ауысқан не жұмыс берушімен бiрге басқа жерге көшкен кездегi жол жүру, мүлкiн көшiру, күнтізбелік отыз күннен аспайтын мерзімге тұрғынжайды жалдау (жалға алу) бойынша құжатпен расталған шығыстар өтемақылары;

      6) жұмыс берушiнiң кіріс алуға бағытталған қызметті жүзеге асырумен байланысты емес және шегерiмдерге жатқызылмайтын, нақты жеке тұлғаларға бөлінбейтін шығыстары;

      7) далалық жағдайда геологиялық-барлау, топографиялық-геодезиялық және iздестiру жұмыстарымен айналысатын жұмыскерлердiң мұндай жұмыстың әрбір күнтізбелік күні үшін республикалық бюджет туралы заңда белгiленген және тиiстi қаржы жылының 1 қаңтарына қолданыста болатын айлық есептік көрсеткіштің 2 еселенген мөлшерінде далалық үлесі;

      8) жұмыс берушінің вахталық әдiспен жұмыс iстейтiн адамдардың өндiрiс объектiсiнде болу кезеңiнде жұмыстарды орындауы мен ауысымаралық демалысы үшiн жағдай жасай отырып, тұрмыс-тiршiлiгiн қамтамасыз ету үшiн:

      тұрғынжайды мүліктік жалдау (жалға алу) бойынша;

      осы тармақтың 2) тармақшасында белгiленген тәулiктік өтемақы шегiнде тамақтануға шығыстары;

      9) жұмыс берушінің жұмыскерлерді Қазақстан Республикасындағы тұрғылықты (болатын) жерінен жұмыс орнына дейін және кері жеткізуге байланысты шығыстары;

      9-1) Қазақстан Республикасының Еңбек кодексіне сәйкес жұмыс берушінің қаражаты есебінен кәсіптік төлем;

      10) Қазақстан Республикасының заңнамасында белгiленген нормалар бойынша берiлген арнаулы киiмнiң, арнаулы аяқ киiмнiң, оның ішінде оларды жөндеудің, жеке қорғану құралдарының, жуу және дезинфекциялау құралдарының, профилактикалық өңдеу құралдарының, медициналық қобдишаның, сүттің немесе бағасы тең басқа да тамақ өнiмдерiнiң және (немесе) диеталық (емдік және профилактикалық) тамақтануға арналған арнайы өнімдердің құны;

      10-1) Дүниежүзілік денсаулық сақтау ұйымы төтенше комитетінің шешімімен ауруды пандемия деп тану салдарынан шектеу іс-шараларының, оның ішінде карантиннің енгізілуіне байланысты зертханалық зерттеп-қарауға, жеке-дара қорғану құралдарымен қамтамасыз етуге, медициналық қарап-тексерулер жүргізуге, профилактикалық екпелерге, медициналық байқауға, емдеуге, оқшаулауға, емдеуге жатқызуға бағытталған, жұмыс берушінің жұмыскерлер пайдасына шығыстары (жұмыскерлер шығыстарының орнын толтыруды қоса алғанда);

      10-2) Қазақстан Республикасының заңнамасында нысанды киім киіп жүру және (немесе) онымен қамтамасыз ету жөніндегі міндет белгіленген жағдайларда, жұмыскерге берілген нысанды киімнің құны;

      11) Қазақстан Республикасының заңнамасында көзделген тәртiппен бірыңғай жинақтаушы зейнетақы қоры және ерікті жинақтаушы зейнетақы қорлары салымшыларының өмiрдi сақтандыру жөніндегі сақтандыру ұйымдарына жасалған жинақтаушы сақтандыру (зейнетақы аннуитеті) шарты бойынша сақтандыру сыйлықақыларын төлеу үшiн жiберген зейнетақы жинақтарының сомалары, зейнетақы аннуитеті шарты бойынша бірыңғай жинақтаушы зейнетақы қорына қайтарылуға жататын ақша сомасы, сондай-ақ сақтандыру ұйымдарына жіберілген зейнетақы аннуитеті шарттары бойынша өтеу сомалары;

      12) Қазақстан Республикасының заңнамасында белгiленген мөлшерлерде әлеуметтік төлемдерді уақтылы есептемегені, ұстап қалмағаны, аудармағаны үшiн есепке жазылған өсiмпұл сомалары;

      13) Қазақстан Республикасында мемлекеттiк тiркеуге жататын және бір жыл және одан көп уақыт меншік құқығында болған механикалық көлік құралдарын және (немесе) тіркемелерді өткізу (заңды тұлғаның жарғылық капиталына салым ретінде беру) кезіндегі құн өсімі;

      14) меншік құқығы тіркелген күннен бастап бір жыл және одан көп уақыт Қазақстан Республикасының аумағында меншік құқығында болған тұрғынжайларды, саяжай құрылыстарын, гараждарды, орынтұрақ орындарын, жеке қосалқы шаруашылық объектілерін өткізу (заңды тұлғаның жарғылық капиталына салым ретінде беру) кезіндегі құн өсімі;

      15) бір жыл және одан көп уақыт Қазақстан Республикасының аумағында меншік құқығында болған, меншік құқығы туындаған күннен бастап өткізу (заңды тұлғаның жарғылық капиталына салым ретінде беру) күніне дейін нысаналы мақсаты жеке тұрғын үй құрылысы, саяжай құрылысы, жеке қосалқы шаруашылық, бақ шаруашылығын жүргізу, гараж салу болып табылатын, осы Кодекстің 331-бабы 1-тармағының 1) тармақшасында көрсетілген объектілер орналасқан жер учаскелерін және (немесе) жер үлестерін өткізу (заңды тұлғаның жарғылық капиталына салым ретінде беру) кезіндегі құн өсімі;

      16) бір жыл және одан көп уақыт Қазақстан Республикасының аумағында меншік құқығында болған, меншік құқығы туындаған күннен бастап өткізу (заңды тұлғаның жарғылық капиталына салым ретінде беру) күніне дейін нысаналы мақсаты жеке тұрғын үй құрылысы, саяжай құрылысы, жеке қосалқы шаруашылық, бақ шаруашылығын жүргізу, гараж салу болып табылатын, осы Кодекстің 331-бабы 1-тармағының 1) тармақшасында көрсетілген объектілер орналаспаған жер учаскелерін және (немесе) жер үлестерін өткізу (заңды тұлғаның жарғылық капиталына салым ретінде беру) кезіндегі құн өсімі;

      17) Қазақстан Республикасының заңнамасына сәйкес мемлекет мұқтажы үшін сатып алынған мүлік құнының өсімі;

      18) егер көрсетілген шығыстар жалға алу төлемақысынан жеке жүргізілсе – дара кәсіпкер болып табылмайтын жалға алушы-жеке тұлғаның шеккен немесе дара кәсіпкер болып табылмайтын жалға беруші-жеке тұлғаға тұрғынжайды, тұрғын үй-жайды (пәтерді) мүліктік жалдау (жалға алу) кезінде оның өтеген мынадай:

      Қазақстан Республикасының тұрғын үй заңнамасына сәйкес кондоминиум объектісінің ортақ мүлкін күтіп-ұстауға;

      "Тұрғын үй қатынастары туралы" Қазақстан Республикасының Заңында көзделген коммуналдық көрсетілетін қызметтерге ақы төлеуге;

      тұрғынжайды, тұрғын үй-жайды (пәтерді) жөндеуге шығыстары;

      19) опционды орындау кезіне опционның базалық активі нарықтық құнының опционды орындау бағасынан асып кетуі (опционды жеке тұлғаға беруге негіз болған тиісті құжатта опционның базалық активі тіркелген баға опционды орындау бағасы болып табылады);

      20) жарнама мақсатында өтеусіз (оның ішінде сыйға тарту түрінде) берілген тауардың құны, егер мұндай тауар бірлігінің құны республикалық бюджет туралы заңда тиісті қаржы жылына белгіленген және мұндай беру күніне қолданыста болатын айлық есептік көрсеткіштің 5 еселенген мөлшерінен аспаса;

      21) адамдарды қабылдау және оларға қызмет көрсету бойынша осы Кодекстің 245-бабына сәйкес жүргізілген өкілдік шығыстар;

      22) заңды тұлғалардан және дара кәсіпкерлерден алынған, оның ішінде жұмыскердің өзінің жұмыс берушісінен алған кредиттерді (қарыздарды, микрокредиттерді) пайдаланғаны үшін сыйақыны үнемдеуден түсетін материалдық пайда;

      23) мұндай тұлғаға кредит (қарыз, ипотекалық қарыз, ипотекалық тұрғын үй қарызы, микрокредит) берілгеннен кейін басталған мынадай:

      қарыз алушы-жеке тұлға соттың заңды күшiне енген шешiмi негiзiнде хабарсыз кеткен, әрекетке қабiлетсiз, әрекет қабiлетi шектеулi деп танылған немесе соттың заңды күшiне енген шешiмi негiзiнде қайтыс болды деп жарияланған;

      қарыз алушы-жеке тұлғаға бірінші немесе екінші топтағы мүгедектiк белгiленген, сондай-ақ қарыз алушы-жеке тұлға қайтыс болған;

      асыраушысынан айырылған, жүктілігіне және босануына, жаңа туған баланы (балаларды) асырап алуына, бала бір жасқа толғанға дейін оның күтіміне байланысты кірісінен айырылған жағдайларда Қазақстан Республикасының Әлеуметтік кодексіне сәйкес әлеуметтік төлемдер алатын қарыз алушы-жеке тұлғаның көрсетілген төлемдерден басқа кірісі болмаған;

      қарыз алушы-жеке тұлғаның және банк (микроқаржы ұйымы, ипотекалық ұйым) алдында қарыз алушы-жеке тұлғамен бірлесіп ортақ немесе субсидиарлық жауапкершілікте болатын үшінші тұлғалардың өндіріп алуды қолдануға болатын мүлкі, оның ішінде ақшасы, бағалы қағаздары немесе кірістері болмаған және Қазақстан Республикасының атқарушылық іс жүргізу және сот орындаушыларының мәртебесі туралы заңнамасына сәйкес сот орындаушысы оның мүлкін немесе кірістерін анықтау бойынша қолданған шаралар нәтижесіз болған жағдайда, сот орындаушысының атқарушылық құжатты банкке (микроқаржы ұйымына, ипотекалық ұйымға) қайтару туралы қаулысы заңды күшіне енген;

      ипотекалық шарт жасалған күнге негізгі міндеттемені толық қамтамасыз еткен кепілге салынған мүлік соттан тыс тәртіппен сауда-саттықта негізгі міндеттеме сомасынан төмен бағаға сатылған немесе кепілге салынған мүлік сатылғаннан кейін мұндай мүлік "Жылжымайтын мүлік ипотекасы туралы" Қазақстан Республикасының Заңына сәйкес өтелмеген кредиттің (ипотекалық қарыздың, ипотекалық тұрғын үй қарызының, микрокредиттің) сомасына кепіл ұстаушының меншігіне өткен жағдайларда, Қазақстан Республикасының азаматтық заңнамасына сәйкес кредит (қарыз, ипотекалық қарыз, ипотекалық тұрғын үй қарызы, микрокредит) бойынша, оның ішінде негізгі борыш, сыйақы, комиссия және тұрақсыздық айыбы (өсімпұл, айыппұл) бойынша міндеттемелер тоқтатылған кездегі кіріс.

      Осы тармақшаның бірінші бөлігі бесінші және алтыншы абзацтарының ережелері:

      банктің (ипотекалық ұйымның, микроқаржы ұйымының) жұмыскеріне, банк (ипотекалық ұйым, микроқаржы ұйымы) жұмыскерінің жұбайына (зайыбына), жақын туыстарына, банкпен (ипотекалық ұйыммен, микроқаржы ұйымымен) өзара байланысты тарапқа берілген;

      талап ету құқығын басқаға беру және (немесе) борышты аудару жүргізілген кредит (қарыз, ипотекалық қарыз, ипотекалық тұрғын үй қарызы, микрокредит) бойынша міндеттемелердің тоқтатылуына қолданылмайды;

      24) банк (ипотекалық ұйым, микроқаржы ұйымы) берген кредит (қарыз, ипотекалық қарыз, ипотекалық тұрғын үй қарызы, микрокредит) бойынша міндеттемелер Қазақстан Республикасының азаматтық заңнамасына сәйкес тоқтатылған кезде:

      негізгі борышты кешіру;

      сыйақы, комиссия, тұрақсыздық айыбы (өсімпұл, айыппұл) бойынша берешекті кешіру;

      Осы тармақшаның ережелері "Қазақстан Республикасындағы банктер және банк қызметі туралы" және "Микроқаржылық қызмет туралы" Қазақстан Республикасының заңдарына сәйкес кредит (қарыз, микрокредит) бойынша талап ету құқығы берілген тұлға міндеттемені кешірген жағдайда да қолданылады;

      24-1) қарыз алушы үшін банктің, банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымның, сондай-ақ коллекторлық агенттіктің сотқа берілетін талап қою арызынан алынатын мемлекеттік бажды төлеуі нәтижесінде ол алған кіріс;

      25) 2016 жылғы 1 қаңтарға дейін алынған, Қазақстан Республикасының Ұлттық Банкі бекіткен Ипотекалық тұрғын үй қарыздарын (ипотекалық қарыздарды) қайта қаржыландыру бағдарламасы шеңберінде қайта қаржыландыруға жататын, ипотекалық тұрғын үй қарызы (ипотекалық қарыз) бойынша:

      бұрын капиталдандырылған сыйақы, комиссия, тұрақсыздық айыбы (өсімпұл, айыппұл) сомасы бөлігінде негізгі борышты кешіру;

      сыйақы, комиссия, тұрақсыздық айыбы (өсімпұл, айыппұл) бойынша берешекті кешіру;

      шетел валютасымен алынған ипотекалық тұрғын үй қарызының (ипотекалық қарыздың) негізгі борыш сомасы бойынша осындай соманы 2015 жылғы 18 тамыздағы жағдай бойынша Қазақстан Республикасы Ұлттық Банкінің ресми бағамын қолдана отырып қайта есептеу нәтижесінде қарыз алушыға қойылатын талаптың мөлшерін азайту;

      Қазақстан Республикасының тұрғын үй қатынастары туралы заңнамасына сәйкес халықтың әлеуметтік жағынан осал топтарына жататын қарыз алушы үшін банктің, банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымның, сондай-ақ уәкілетті органның банк операцияларын жүргізуге арналған лицензиясын ерікті түрде қайтарған ұйымның сотқа берілетін талап қою арызынан алынатын мемлекеттік бажды төлеуі түрінде мұндай адам алған кіріс түрінде түзілген кіріс;

      26) борышты кешіру осы Кодекстің 232-бабы 5-тармағының 11) тармақшасында белгіленген тәртіппен жүргізілген кредит (қарыз) бойынша, осындай кредиттерге сыйақы бойынша берешекті қоса алғанда, берешек сомасы;

      27) "Қазақстан Республикасының азаматтарына, оралмандарға және Қазақстан Республикасында тұруға ықтиярхаты бар адамдарға олардың мүлікті жария етуіне байланысты рақымшылық жасау туралы" Қазақстан Республикасының Заңына сәйкес жария етілген мүліктің құны, оның ішінде ақша;

      28) Қазақстан Республикасының заңнамасында белгіленген мөлшерде бірыңғай жинақтаушы зейнетақы қорына міндетті кәсіптік зейнетақы жарналары;

      29) Қазақстан Республикасының заңнамасында белгіленген мөлшерде бірыңғай жинақтаушы зейнетақы қорына жұмыс берушінің міндетті зейнетақы жарналары;

      29-1) салық агенті жұмыскердің пайдасына бірыңғай жинақтаушы зейнетақы қорына, ерікті жинақтаушы зейнетақы қорына аударған ерікті зейнетақы жарналары;

      30) жеке тұлға Қазақстан Республикасының міндетті әлеуметтік медициналық сақтандыру туралы заңнамасына сәйкес міндетті әлеуметтік медициналық сақтандыру жүйесінде өзіне медициналық көмек көрсету кезінде алған кірісі;

      31) Қазақстан Республикасының заңнамасына сәйкес бюджет қаражаты есебінен, оның ішінде:

      Қазақстан Республикасының білім саласындағы заңнамасына сәйкес мемлекеттік білім беру тапсырысы нысанында жүзеге асырылатын мектепке дейінгі тәрбие мен оқыту бойынша, техникалық және кәсіптік, орта білімнен кейінгі, жоғары, жоғары оқу орнынан кейінгі білім беру, жұмыскерлер мен мамандардың біліктілігін арттыру және оларды қайта даярлау, сондай-ақ оқу орындарының дайындық бөлімдерінде оқыту бойынша көрсетілетін қызметтердің көлемін ұсыну;

      тегін медициналық көмектің кепілдендірілген көлемін ұсыну;

      мемлекеттің міндетті әлеуметтік медициналық сақтандыруға жарналарды төлеу;

      санаторийлік-курорттық мақсаттағы объектілерде оңалту емін, сауықтыру мен демалуды ұсыну;

      дәрілік заттар мен медициналық бұйымдарды ұсыну;

      Қазақстан Республикасының әлеуметтік қорғау туралы заңнамасына сәйкес облыстың, республикалық маңызы бар қаланың, астананың жергілікті атқарушы органдарының мүгедектігі бар адамға тауарларды, жұмыстарды, көрсетілетін қызметтерді беруі кезінде алынған материалдық пайда. Бұл ретте осы абзацтың ережесі:

      мүгедектігі бар адам;

      жүріп-тұруы қиын бірінші топтағы мүгедектігі бар адамға әлеуметтік қызметтер көрсететін жеке көмекші болып табылатын жеке тұлғаларға қолданылады;

      32) жеке тұлғаларға өздерінен жеке тұлғаның жеке мүлкін сатып алғаны үшін төлемдер.

      Осы тармақшада көзделген, салық агенті жүргізген төлем жағдайында осы тармақшаның ережелері өткізілетін жеке заттар кәсіпкерлік қызметте пайдаланылмайтыны және жеке тұлға дербес салық салуға жататын кірістерден жеке табыс салығын есептеу үшін салық салынатын объект болып табылмайтыны көрсетілетін өтінішті салық агентіне ұсынған жеке тұлғаға қатысты қолданылады;

      33) жұмыс берушiнiң қызметiмен байланысты мамандық бойынша жұмыскердi оқуға, бiлiктiлiгiн арттыруға немесе қайта даярлауға жiберген кезде басқа жерге қызметтiк iссапарды ресiмдей отырып жасалған, Қазақстан Республикасының заңнамасына сәйкес оқытуға, бiлiктiлiкті арттыруға немесе қайта даярлауға ақы төлеуге жұмыс берушінің нақты жұмсаған шығыстары;

      34) шартта белгіленген кезең ішінде – банк пен клиент арасында жасалған шарт бойынша пайызсыз кезең берілуіне байланысты төлем карточкасын ұстаушы банктік қарыз бойынша алған, сыйақыны үнемдеуден түсетін материалдық пайда;

      35) қолма-қол ақшасыз төлемдерді жүзеге асырғаны үшін жеке тұлғаның шотына банктің және (немесе) Ұлттық пошта операторының қаражаты есебінен банк және (немесе) Ұлттық пошта операторы есепке жатқызатын сома;

      36) мемлекеттік қызметшілер, Қазақстан Республикасы Парламентінің депутаттары, судьялар мемлекеттік функцияларды жүзеге асыруға байланысты қызметтік іссапарға жіберілген жағдайда мынадай шарттар орындалған кезде жұмыс беруші болып табылмайтын салық агенті аталған тұлғаларға жол жүру мен тұруға ақы төлеу түріндегі кірістер:

      жұмыс беруші болып табылмайтын салық агентінің есебінен мемлекетішілік және шетелдік сапарларға шақыру салық агентінің қаражаты есебінен ғылыми, спорттық, шығармашылық, кәсіби, гуманитарлық іс-шараларға, оның ішінде осындай салық агентінің жарғылық қызметі шеңберінде жүзеге асырылатын сапарларға қатысу үшін жоғары тұрған лауазымды адамның не органның келісімімен жүзеге асырылуы;

      Қазақстан Республикасының заңнамасына сәйкес мемлекеттік органның лауазымды адамы бұйрығының (өкімінің) болуы;

      37) Қазақстан Республикасының әлеуметтік қорғау туралы заңнамасына сәйкес Қазақстан Республикасының Үкіметі бекіткен тізбе бойынша – жұмыс берушінің кінәсінан жұмыста мертігуге ұшырау немесе кәсіптік ауруға шалдығу салдарынан мүгедектігі бар адам деп танылған жұмыскерге жұмыс беруші өтеусіз берген техникалық көмекші (орнын толтырушы) құралдар мен арнаулы жүріп-тұру құралдарының құны;

      38) Қазақстан Республикасының әлеуметтік қорғау туралы заңнамасына сәйкес, жұмыс берушінің кінәсінан жұмыста мертігуге ұшырау немесе кәсіптік ауруға шалдығу салдарынан мүгедектігі бар адам деп танылған жұмыскерге жұмыс беруші өтеусіз көрсеткен протездік-ортопедиялық көмек түріндегі көрсетілетін қызметтердің құны;

      39) "Жедел-іздестіру қызметі туралы" Қазақстан Республикасының Заңына сәйкес құпия көмекшілерге төлемдер;

      39-1) осы Кодекстің 22-бабының 14-тармағында көзделген тәртіпке сәйкес алынған сыйақы сомасы;

      40) жұмыс берушiнiң қызметiмен байланысты мамандық бойынша оқыту, бiлiктiлiкті арттыру немесе қайта даярлау жағдайында, қызметтік іссапарды ресімдемей жасалған, Қазақстан Республикасының заңнамасына сәйкес жұмыскердi оқуға, бiлiктiлiгiн арттыруға немесе қайта даярлауға жiберу бойынша жұмыс берушiнiң шығыстары:

      жұмыскерді оқытуға, бiлiктiлiгiн арттыруға немесе қайта даярлауға ақы төлеуге нақты жұмсалған шығыстар;

      уәкілетті орган белгiлеген нормалар шегiнде жұмыскердің тұруына нақты жұмсалған шығыстар;

      жұмыскер оқуға түскен кезде оқу орнына баруға және оқу, бiлiктiлiгін арттыру немесе қайта даярлау аяқталғаннан кейiн кері қайтуына нақты жұмсалған шығыстар;

      жұмыс берушi:

      жұмыскердің Қазақстан Республикасының шегiнде оқудан, бiлiктiлiгiн арттырудан немесе қайта даярлаудан өту мерзiмі iшiнде – жұмыскер оқудан, бiлiктiлiгiн арттырудан немесе қайта даярлаудан өткен әрбір күнтізбелік күн үшін республикалық бюджет туралы заңда белгiленген және тиiстi қаржы жылының 1 қаңтарына қолданыста болатын айлық есептiк көрсеткiштiң 6 еселенген мөлшерi;

      жұмыскердің Қазақстан Республикасының шегінен тыс жерде оқудан, бiлiктiлiгiн арттырудан немесе қайта даярлаудан өту мерзiмі iшiнде – жұмыскер оқудан, бiлiктiлiгiн арттырудан немесе қайта даярлаудан өткен әрбір күнтізбелік күн үшін республикалық бюджет туралы заңда белгiленген және тиiстi қаржы жылының 1 қаңтарына қолданыста болатын айлық есептiк көрсеткiштiң 8 еселенген мөлшерi шегiнде жұмыскерге төлеуге тағайындаған ақша сомасы;

      41) осы Кодекстiң 291-бабының 1-тармағында аталған дербес бiлiм беру ұйымы тұруға, медициналық сақтандыруға, оның ішінде ауырған жағдайдан ерікті сақтандыру шарттары бойынша сақтандыру сыйлықақыларын төлеуге, Қазақстан Республикасының шегінен тыс жердегi тұрғылықты жерiнен (ел, елді мекен) Қазақстан Республикасында қызметiн жүзеге асыратын жерге дейін және кері қайтқанда әуе көлiгiмен жол жүруге шығыстарды төлеу (өтеу) түрiнде нақты жұмсаған:

      осындай дербес білім беру ұйымының жұмыскері болып табылатын;

      осындай дербес білім беру ұйымының жұмыстарын орындау, қызметтерін көрсету бойынша Қазақстан Республикасында қызметін жүзеге асыратын;

      осындай дербес білім беру ұйымының жұмыстарын орындайтын, қызметтерін көрсететін бейрезидент-заңды тұлғаның жұмыскері болып табылатын және тікелей осындай жұмыстарды орындайтын және осындай қызметтерді көрсететін резидент-шетелдiк тұлға алған материалдық пайда;

      42) осы Кодекстің 291-бабы 1-тармағының 2) және 3) тармақшаларында айқындалған дербес білім беру ұйымымен еңбек қатынастарында тұрмаған, бірақ осы Кодекстің 291-бабы 1-тармағының 1)5) тармақшаларында айқындалған басқа дербес білім беру ұйымымен еңбек қатынастарында тұрған жеке тұлғаны оқуға, біліктілігін арттыруға немесе қайта даярлауға осындай шығыстарды жүзеге асыратын дербес білім беру ұйымының шешімімен, мамандық көрсетіле отырып жіберілген кезде осы дербес білім беру ұйымының шығыстары:

      жеке тұлғаны оқытуға, біліктілігін арттыруға немесе қайта даярлауға ақы төлеуге нақты жұмсалған шығыстар;

      уәкілетті орган белгілеген нормалар шегінде жеке тұлғаның тұруына нақты жұмсалған шығыстар;

      жеке тұлға оқуға түскен кезде оқу орнына баруға және оқу, біліктілігін арттыру немесе қайта даярлау аяқталғаннан кейін кері қайтуына нақты жұмсалған шығыстар;

      дербес білім беру ұйымы:

      оқитын адамның Қазақстан Республикасының шегінде оқудан, біліктілігін арттырудан немесе қайта даярлаудан өту мерзімі ішінде – жеке тұлға оқудан, біліктілігін арттырудан немесе қайта даярлаудан өткен әрбір күнтізбелік күн үшін республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарына қолданыста болатын айлық есептік көрсеткіштің 6 еселенген мөлшері;

      оқитын адамның Қазақстан Республикасының шегінен тыс жерде оқудан, біліктілігін арттырудан немесе қайта даярлаудан өту мерзімі ішінде – жеке тұлға оқудан, біліктілігін арттырудан немесе қайта даярлаудан өткен әрбір күнтізбелік күн үшін республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарына қолданыста болатын айлық есептік көрсеткіштің 8 еселенген мөлшері шегінде жеке тұлғаға төлеуге тағайындаған ақша сомасы;

      43) осы Кодекстің 291-бабы 1-тармағының 2) тармақшасында айқындалған дербес білім беру ұйымы жұмсаған мынадай түрдегі төлемдер:

      мынадай білім беру деңгейлері бойынша күндізгі оқу нысаны бойынша білім беру бағдарламасында көзделген оқуға және (немесе) кәсіптік практикадан өтуге ақы төлеуге нақты жұмсалған шығыстар:

      орта білімнен кейінгі білім беру;

      жоғары білім беру;

      жоғары оқу орнынан кейінгі білім беру;

      сабақтан тыс қызмет іс-шарасына қатысуға ақы төлеуге нақты жұмсалған шығыстар;

      жол жүруге және бронь үшін шығыстарды растайтын құжаттар (оның ішінде құнын төлеу фактісін растайтын құжат болған кезде электрондық билет) негізінде – бронь үшін шығыстарға ақы төлеуді қоса алғанда, осы тармақшада көзделген оқу және (немесе) кәсіптік практикадан өту орнына, сондай-ақ сабақтан тыс қызмет іс-шарасы өтетін орынға баруға және кері қайтуға нақты жұмсалған шығыстар;

      уәкілетті орган белгілеген нормалар шегінде жеке тұлғаның тұруына нақты жұмсалған шығыстар;

      мынадай:

      жеке тұлға Қазақстан Республикасының шегінде жіберілген кезде осы Кодекстің 291-бабы 1-тармағының 2) тармақшасында айқындалған дербес білім беру ұйымының шешімінде көзделген мерзім ішінде – оқыған және (немесе) кәсіптік практикадан өткен, сабақтан тыс қызмет іс-шарасына қатысқан әрбір күні үшін республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарына қолданыста болатын айлық есептік көрсеткіштің 6 еселенген мөлшері;

      жеке тұлға Қазақстан Республикасының шегінен тыс жерге жіберілген кезде осы Кодекстің 291-бабы 1-тармағының 2) тармақшасында айқындалған дербес білім беру ұйымының шешімінде көзделген мерзім ішінде – оқыған және (немесе) кәсіптік практикадан өткен, сабақтан тыс қызмет іс-шарасына қатысқан әрбір күні үшін республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарына қолданыста болатын айлық есептік көрсеткіштің 8 еселенген мөлшері;

      растайтын құжаттар негізінде, келуге және кетуге арналған рұқсатты (визаны) ресімдеу кезінде жұмсалған шығыстар (визаның, консулдық көрсетілетін қызметтердің, міндетті медициналық сақтандырудың құны) шегінде жеке тұлғаға төлеуге тағайындалған ақша сомалары.

      Осы тармақшаның ережелері осы Кодекстің 291-бабы 1-тармағының 2) тармақшасында айқындалған дербес білім беру ұйымы шешім қабылдаған күніне және оқу және (немесе) кәсіптік практикадан өту, сабақтан тыс қызмет іс-шарасына қатысу кезеңінде мұндай дербес білім беру ұйымында:

      дайындық бөлімінде;

      мынадай білім беру деңгейлері:

      мектепке дейінгі тәрбие мен оқытуды қамтитын бастауыш мектеп;

      негізгі мектеп;

      жоғарғы мектеп;

      мынадай білім беру деңгейлері:

      орта білімнен кейінгі білім беру;

      жоғары білім беру;

      жоғары оқу орнынан кейінгі білім беру бойынша күндізгі оқу нысаны бойынша оқитын жеке тұлғаларға қолданылады;

      44) осы Кодекстің 291-бабы 1-тармағының 2) тармақшасында айқындалған дербес білім беру ұйымының дайындық бөлімінде оқитын жеке тұлға, каникул кезеңін қоспағанда, оқу жылының әрбір күні үшін республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарына қолданыста болатын айлық есептік көрсеткіштің 2 еселенген мөлшері шегінде тамақтануға шығыстарды төлеу (өтеу) түрінде алған материалдық пайда;

      45) осы Кодекстің 291-бабы 1-тармағының 2) тармақшасында айқындалған дербес білім беру ұйымында күндізгі оқу нысаны бойынша оқитын жеке тұлға:

      медициналық сақтандыруға, оның ішінде ауырған жағдайдан ерікті сақтандыру шарттары бойынша сақтандыру сыйлықақыларына ақы төлеуге;

      осы Кодекстің 291-бабының 1-тармағында айқындалған дербес білім беру ұйымының жатақханасында тұруға шығыстарды төлеу (өтеу) түрінде алған материалдық пайда;

      46) байланыс операторы абонент қолма-қол ақшасыз операцияларды жүзеге асырғаны үшін абоненттің мобильдік балансына байланыс операторының қаражаты есебінен есепке жатқызатын сома;

      47) резидент-жеке тұлғаның кірістерінен ұстап қалынбай өз қаражаты есебінен осы Кодекстің ережелеріне сәйкес салық агенті есептеген және төлеген жеке табыс салығының, Қазақстан Республикасының Әлеуметтік кодексіне сәйкес міндетті зейнетақы жарналарын төлеу бойынша агент есептеген және төлеген міндетті зейнетақы жарналарының сомалары;

      48) операторы Қазақстан Республикасының Ұлттық кәсіпкерлер палатасы болып табылатын Қазақстан Республикасының агроөнеркәсіптік кешенін дамыту саласындағы мемлекеттік бағдарламаға, Қазақстан Республикасының Үкіметі бекіткен бағдарламаларға сәйкес кәсіпкерлік субъектілерді мемлекеттік қаржылай емес қолдау түрінде бюджеттік қаражат есебінен алынған көрсетілетін қызметтердің құны;

      49) талап ету құқығын екінші деңгейдегі банктердің кредиттік портфельдерінің сапасын жақсартуға маманданатын, Қазақстан Республикасының Үкіметі жалғыз акционері болып табылатын ұйым иемденген кредит (қарыз) бойынша міндеттемелер тоқтатылған кезде түзілген:

      негізгі борышты кешіру;

      сыйақы, комиссия, тұрақсыздық айыбы (өсімпұл, айыппұл) бойынша берешекті кешіру түріндегі кіріс;

      50) осы Кодекстің 228-бабының 7-1-тармағында белгіленген шарттар орындалған кезде резидент-заңды тұлғаның бейрезидент-заңды тұлғадан бағалы қағаздарды немесе қатысу үлестерін сатып алуы нәтижесінде туындаған дивидендтер;

      51) "Қазақстан Республикасы азаматтарының төлем қабілеттілігін қалпына келтіру және банкроттығы туралы" Қазақстан Республикасының Заңына сәйкес банкроттық немесе төлем қабілеттілігін қалпына келтіру рәсімі қолданылған борышкердің міндеттемелерін есептен шығару;

      52) "Қазақстан Республикасындағы бала құқықтары туралы" Қазақстан Республикасының Заңына сәйкес бірыңғай жинақтаушы зейнетақы қорынан төленетін төлем түріндегі, сондай-ақ ерікті зейнетақы жарналарын есепке алу үшін жеке зейнетақы шотына бағытталған нысаналы жинақтар;

      53) бұрын жүзеге асырылған сатып алу немесе алынған жұмыстар, көрсетілген қызметтер үшін есепке жазылған сома есебінен тауарларды, жұмыстарды, көрсетілетін қызметтерді сатып алу кезінде олардың құнын үнемдеуден түсетін материалдық пайда.

      Ескерту. 319-бапқа өзгеріс енгізілді – ҚР 28.12.2018 № 211-VІ (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі) Заңымен.
      ЗҚАИ-ның ескертпесі!
      320-бапқа өзгеріс енгізу көзделген – ҚР 11.07.2022 № 135-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен.

320-бап. Салық мөлшерлемелері

      1. Салық төлеушінің кірістеріне 10 пайыз мөлшерлеме бойынша салық салынады.

      2. Алып тасталды – ҚР 11.07.2022 № 135-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен.
      ЗҚАИ-ның ескертпесі!
      321-бапқа өзгеріс енгізу көзделген – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

321-бап. Жеке тұлғаның жылдық кірісіне кіретін кірістер

      Жеке тұлғаның жылдық кірісіне мынадай кірістерінің барлық түрі кіреді:

      1) жұмыскердің кірісі, оның ішінде үй жұмыскерінің кірісі және резидент-еңбекші көшіп келушінің кірісі;

      2) дара кәсіпкер, жеке практикамен айналысатын адам болып табылмайтын жеке тұлға алған мүліктік кірістен басқа, тауарларды өткізуден, жұмыстарды орындаудан, қызметтерді көрсетуден түсетін кіріс;

      3) жеке тұлға алған тауарлардың, орындалған жұмыстардың, көрсетілген қызметтердің құнын үшінші тұлғаның төлеуі түріндегі кіріс;

      4) жеке тұлға алдындағы берешекті өтеу есебіне орындалған, көрсетілген жұмыстар, қызметтер түріндегі кіріс;

      5) өтеусіз алынған мүлік, оның ішінде жұмыстар, көрсетілетін қызметтер түріндегі кіріс;

      6) борышты кешіру түріндегі кіріс;

      7) есептен шығарылған айыппұлды, өсімпұлды және басқа да санкция түрлерін қоспағанда, борышкерге қойылатын талап мөлшерін азайту түріндегі кіріс;

      8) репо операциялары бойынша сыйақы төлеу түріндегі кіріс;

      9) зейнетақы төлемдері, біржолғы зейнетақы төлемдері түріндегі кіріс;

      10) дивидендтер, сыйақылар, ұтыстар түріндегі кіріс;

      11) стипендия түріндегі кіріс;

      12) жинақтаушы сақтандыру шарттары бойынша кіріс;

      13) мүліктік кіріс;

      14) дара кәсіпкердің кірісі;

      15) жеке практикамен айналысатын адамның кірісі;

      16) Қазақстан Республикасының заңнамасына сәйкес шаруашылық бойынша есепке алу кітабында есепке алынған жеке қосалқы шаруашылықтан түсетін, салық салуға жататын, жеке қосалқы шаруашылықпен айналысатын тұлғаның салық агентіне анық емес мәліметтерді ұсынуына байланысты төлем көзінен жеке табыс салығын ұстап қалу жүргізілмеген кірістер;

      17) осы баптың 1) – 16) тармақшаларында көрсетілмеген, Қазақстан Республикасының аумағында немесе Қазақстан Республикасының шегінен тыс жердегі көздерден алынған басқа да кірістер;

      18) бақыланатын шетелдік компаниялардың немесе бақыланатын шетелдік компаниялар тұрақты мекемелерінің осы Кодекстің 340-бабына сәйкес айқындалатын жиынтық пайдасы.

36-тарау. КІРІСТЕР

1-параграф. Төлем көзінен салық салуға жататын кірістер

      ЗҚАИ-ның ескертпесі!
      322-бапқа өзгеріс енгізу көзделген – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

322-бап. Жұмыскердің кірісі

      1. Салық агенті болып табылатын жұмыс беруші есепке жазған және, оның ішінде Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасына сәйкес жұмыс берушінің бухгалтерлік есебінде шығыстар (шығындар) ретінде танылған мынадай кірістер жұмыскердің салық салуға жататын кірістері болып табылады:

      1) еңбек қатынастарының болуына байланысты жұмыс беруші жұмыскердің меншігіне беруге жататын, қолма-қол және (немесе) қолма-қол емес нысандарындағы ақша;

      2) осы Кодекстің 323-бабына сәйкес жұмыскердің заттай нысандағы кірістері;

      3) осы Кодекстің 324-бабына сәйкес жұмыскердің материалдық пайда түріндегі кірістері.

      Салық төлеушінің директорлар кеңесінің немесе жоғары басқару органы болып табылмайтын өзге де басқару органының мүшесі алған (алуға жататын) кірісі де жұмыскердің салық салуға жататын кірісі деп танылады.

      2. Қазақстан Респбликасының немесе шет мемлекеттің заңнамасына сәйкес жасалған еңбек шарты (келісімшарты) бойынша алынған (алуға жататын) кіріс салық агенттері болып табылмайтын тұлғалардан алынған (алуға жататын) жұмыскердің салық салуға жататын кірісі болып табылады.

      3. Жұмыскердің салық салуға жататын кірісіне мынадай кірістер жатпайды:

      1) жеке тұлғаның азаматтық-құқықтық сипаттағы шарттар бойынша салық агентінен алатын кірісі;

      2) зейнетақы төлемдері, біржолғы зейнетақы төлемдері түріндегі кіріс;

      3) дивидендтер, сыйақылар, ұтыстар түрiндегi кіріс;

      4) стипендиялар;

      5) жинақтаушы сақтандыру шарттары бойынша кіріс;

      6) мүліктік кіріс;

      7) резидент-еңбекші көшіп келушінің кірісі;

      8) жеке практикамен айналысатын адамның кірісі;

      9) дара кәсіпкердің кірісі.

      ЗҚАИ-ның ескертпесі!
      323-бапқа өзгеріс енгізу көзделген – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

323-бап. Жұмыскердiң заттай нысандағы кірісі

      Мыналар жұмыскердiң салық салуға жататын, заттай нысандағы кірісі болып табылады:

      1) тауарлардың, бағалы қағаздардың, қатысу үлесінің және жұмыс берушінің еңбек қатынастарының болуына байланысты жұмыскердің, сондай-ақ өздеріне жүктелген басқарушылық міндеттерді орындауына байланысты салық төлеушінің директорлар кеңесінің немесе жоғары басқару органы болып табылмайтын өзге де басқару органының мүшесінің меншігіне беруіне жататын өзге мүліктің (ақшадан басқа) құны. Мұндай мүліктің құны қосылған құн салығы мен акциздің тиісті сомасы ескеріле отырып, мынадай мөлшерде айқындалады:

      мүліктің баланстық құны;

      мұндай мүліктің баланстық құны болмаған жағдайда, мүліктің жұмыскерге берілуіне негіз болған шартта немесе өзге құжатта айқындалған мүлік құны;

      2) жұмыс берушінің еңбек қатынастарының болуына байланысты жұмыскердің пайдасына, сондай-ақ өздеріне жүктелген басқарушылық міндеттерді орындауына байланысты салық төлеушінің директорлар кеңесінің немесе жоғары басқару органы болып табылмайтын өзге де басқару органы мүшесінің пайдасына жұмыстарды орындауы, қызметтерді көрсетуі. Орындалған жұмыстардың, көрсетілген қызметтердің құны қосылған құн салығының тиісті сомасы ескеріле отырып, жұмыс берушінің осындай жұмыстарды орындауға, қызметтерді көрсетуге байланысты шеккен шығыстары мөлшерінде айқындалады;

      3) жұмыс берушіден өтеусіз негізде алынған мүліктің құны. Жұмыскер жұмыс берушіден өтеусіз негізде алған, орындалған жұмыстардың, көрсетілген қызметтердің құны жұмыс берушінің осындай жұмыстарды орындауға, қызметтерді көрсетуге байланысты шеккен шығыстары мөлшерінде айқындалады;

      4) жұмыскер жұмыс берушіден немесе үшінші тұлғалардан алған тауарлардың, орындалған жұмыстардың, көрсетілген қызметтердің құнын жұмыс берушiнiң жұмыскерге немесе үшінші тұлғаларға төлеуi. Мұндай тауарлардың, орындалған жұмыстардың, көрсетілген қызметтердің құны қосылған құн салығы мен акциздердің тиісті сомасы ескеріле отырып, жұмыс берушінің осындай жұмыстарды орындауға, қызметтерді көрсетуге байланысты шеккен шығыстары мөлшерінде айқындалады.

      ЗҚАИ-ның ескертпесі!
      324-бапқа өзгеріс енгізу көзделген – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

324-бап. Жұмыскердiң материалдық пайда түрiндегi кірісі

      Мыналар, оның ішінде:

      1) жұмыскерге тауарларды өткізу кезінде – жұмыскерге өткізілген тауарлардың құны мен олардың баланстық құны немесе оларды сатып алу бағасы арасындағы терiс айырма;

      жұмыскерге жұмыстарды, көрсетілетін қызметтерді өткізу кезінде – жұмыскерге өткізілген жұмыстардың, көрсетілетін қызметтердің құны мен қосылған құн салығының және акциздердің тиісті сомасы ескеріле отырып, жұмыс берушінің осындай жұмыстарды орындауға, қызметтер көрсетуге байланысты шеккен шығыстарының жалпы сомасы арасындағы теріс айырма жұмыскердің салық салуға жататын материалдық пайда түріндегі кірісі болып табылады.

      Осы тармақшаны қолдану мақсатында сатып алу бағасын Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасына сәйкес бухгалтерлік есепке алуды жүргізуді жүзеге асырмайтын салық төлеушілер пайдаланады;

      2) жұмыскерге борыш сомасын есептен шығару кезінде – жұмыс берушiнiң шешiмi бойынша борыш сомасын немесе жұмыскердің оның алдындағы міндеттемесін есептен шығару;

      3) сақтандыру шарттары бойынша сақтандыру сыйлықақыларының сомасын төлеу кезінде – жұмыс берушiнің өз жұмыскерлерiнің, оның ішінде жұмыскерлер жасасқан сақтандыру шарттары бойынша сақтандыру сыйлықақыларын төлеуге шығыстары;

      4) жұмыскерге шығындарды өтеу кезінде – жұмыскердің жұмыс берушiнің қызметiмен байланысты емес шығындарын өтеуге жұмыс берушiнің шығыстары жұмыскердiң салық салуға жататын, материалдық пайда түріндегі кірісі болып табылады.

      ЗҚАИ-ның ескертпесі!
      325-бапқа өзгеріс енгізу көзделген – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

325-бап. Өтеусіз алынған мүлік, оның ішінде жұмыстар, көрсетілетін қызметтер түріндегі кіріс

      Өтеусіз алынған мүлік түріндегі кіріс қосылған құн салығы мен акциздердің тиісті сомасы ескеріле отырып, мынадай мөлшерде айқындалады:

      мүліктің баланстық құны;

      мұндай мүліктің баланстық құны болмаған жағдайда, мүліктің жеке тұлғаға берілуіне негіз болған шартта немесе өзге құжатта айқындалған мүлік құны.

      Өтеусіз алынған жұмыстар және (немесе) көрсетілетін қызметтер түріндегі кіріс қосылған құн салығының тиісті сомасы ескеріле отырып, салық агентінің осындай жұмыстарды орындауға, қызметтер көрсетуге байланысты шеккен шығыстары мөлшерінде орындалған жұмыстардың, көрсетілген қызметтердің құны түрінде айқындалады.

      ЗҚАИ-ның ескертпесі!
      326-бапқа өзгеріс енгізу көзделген – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

326-бап. Зейнетақы төлемдері түріндегі кіріс

      Салық салуға жататын, зейнетақы төлемдері түріндегі кіріске бірыңғай жинақтаушы зейнетақы қоры және (немесе) ерікті жинақтаушы зейнетақы қорлары:

      1) салық төлеушілердің:

      Қазақстан Республикасының заңнамасына сәйкес міндетті зейнетақы жарналары;

      Қазақстан Республикасының заңнамасына сәйкес міндетті кәсіптік зейнетақы жарналары;

      ерікті зейнетақы жарналары есебінен зейнетақымен қамсыздандыру туралы шарт талаптарына сәйкес ерікті зейнетақы жарналары есебінен қалыптасқан зейнетақы жинақтарынан;

      2) Қазақстан Республикасының Әлеуметтік кодексіне сәйкес зейнеткерлік жасқа толған және Қазақстан Республикасының шегінен тыс жерге тұрақты тұрғылықты жерге кеткен Қазақстан Республикасының резидент-жеке тұлғаларына;

      3) Қазақстан Республикасының Әлеуметтік кодексіне сәйкес зейнеткерлік жасқа толмаған және Қазақстан Республикасының шегінен тыс жерге тұрақты тұрғылықты жерге кеткен Қазақстан Республикасының резидент-жеке тұлғаларына;

      4) Қазақстан Республикасының заңнамасында белгіленген тәртіппен мұраға қалған зейнетақы жинақтары түрінде жеке тұлғаларға;

      5) Қазақстан Республикасының заңнамасында белгіленген тәртіппен зейнетақы жинақтары бар қайтыс болған адамды жерлеуге арналған біржолғы төлем түрінде жеке тұлғаларға жүзеге асыратын төлемдер жатады.

327-бап. Дивидендтер, сыйақылар, ұтыстар түріндегі кіріс

      Мыналар салық салуға жататын, дивидендтер, сыйақылар, ұтыстар түріндегі кіріс болып табылады:

      1) осы Кодекстің 1-бабы 1-тармағының 16) тармақшасында айқындалған, төленген (төлуге жататын) дивидендтер;

      2) төленген (төлуге жататын) сыйақылар;

      3) төленген (төлуге жататын) ұтыстар.

      Осы бөлімнің мақсаттары үшін салық салуға жататын, дивидендтер түріндегі кіріске сенімгерлік басқару құрылтайшысының сенімгерлік басқарудан түсетін, сенімгерлік басқарушы болып табылатын заңды тұлғадан алған таза кірісі де жатады.

328-бап. Стипендия түріндегі кіріс

      Салық агенті:

      Қазақстан Республикасының білім саласындағы заңнамасына сәйкес білім беру ұйымдарындағы білім алушыларға;

      Қазақстан Республикасының заңнамасына сәйкес мәдениет, ғылым қайраткерлеріне, бұқаралық ақпарат құралдарының жұмыскерлеріне және басқа да жеке тұлғаларға төлеуге тағайындаған ақша сомасы салық салуға жататын, стипендия түріндегі кіріс болып табылады.

      ЗҚАИ-ның ескертпесі!
      329-бапқа өзгеріс енгізу көзделген – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

329-бап. Жинақтаушы сақтандыру шарттары бойынша кіріс

      Мыналар салық салуға жататын, жинақтаушы сақтандыру шарттары бойынша кіріс болып табылады:

      1) жинақтаушы сақтандыру шарттары бойынша сақтандыру ұйымдары жүзеге асыратын, сақтандыру сыйлықақылары:

      бірыңғай жинақтаушы зейнетақы қорындағы және ерікті жинақтаушы зейнетақы қорларындағы зейнетақы жинақтары есебінен;

      жеке тұлға өз пайдасына;

      жұмыс беруші жұмыскердің пайдасына төлеген сақтандыру төлемдері;

      2) осындай шарттар мерзімінен бұрын тоқтатылған жағдайларда төленетін өтеу сомалары;

      3) сақтандыру ұйымы жүзеге асыратын сақтандыру төлемдері сомасының осы баптың 1) тармақшасында көрсетілмеген қаражат есебінен төленген сақтандыру сыйлықақыларының сомасынан асып кетуі.

2-параграф. Жеке тұлға дербес салық салуға жататын кірістер

      ЗҚАИ-ның ескертпесі!
      330-бапқа өзгеріс енгізу көзделген – ҚР 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз) Заңымен.

330-бап. Мүліктік кіріс

      1. Жеке тұлғаның салық салуға жататын мүліктік кірісіне мыналар жатады:

      1) жеке тұлға осы Кодекстің 331-бабында көрсетілген Қазақстан Республикасындағы мүлікті өткізу кезінде құн өсімінен түсетін кіріс;

      2) жеке тұлғаның Қазақстан Республикасының шегінен тыс жердегі көздерден алынған мүлікті өткізуден түсетін кірісі;

      3) жеке тұлға осы Кодекстің 333-бабында көрсетілген мүлікті (ақшадан басқа) жарғылық капиталға салым ретінде беру кезінде құн өсімінен түсетін кіріс;

      4) дара кәсіпкер болып табылмайтын жеке тұлға мүлікті салық агенттері болып табылмайтын тұлғаларға мүліктік жалдауға (жалға) беруден алған кіріс;

      5) талап ету құқығын, оның ішінде тұрғын үй құрылысына үлестік қатысу туралы шарт бойынша тұрғын үйдегі (ғимараттағы) үлесті талап ету құқығын басқаға беруден түсетін кіріс;

      6) шағын бизнес субъектілері үшін не шаруа немесе фермер қожалықтары үшін арнаулы салық режимін қолданатын дара кәсіпкердің осы Кодекстің 334-бабында көрсетілген өзге активтерді өткізуі кезінде құн өсімінен түсетін кіріс.

      2. Осы баптың 1-тармағы 1), 2) және 3) тармақшаларының ережелері жеке тұлғаларға, оның ішінде шағын бизнес субъектілері үшін не шаруа немесе фермер қожалықтары үшін арнаулы салық режимін қолданатын дара кәсіпкерлерге қатысты қолданылады.

      3. Мүліктік кіріс дара кәсіпкердің кірісі, жеке практикамен айналысатын адамның кірісі болып табылмайды.

      ЗҚАИ-ның ескертпесі!
      331-бапқа өзгеріс енгізу көзделген – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (қолданысқа енгізілу тәртібін 4-б. қараңыз); 06.02.2023 № 196-VII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

331-бап. Жеке тұлғаның Қазақстан Республикасындағы мүлікті өткізуі кезінде құн өсімінен түсетін кіріс

      1. Жеке тұлғаның мүлікті өткізуі кезінде құн өсімінен түсетін кіріс мынадай мүлікті өткізген кезде туындайды:

      1) меншік құқығы тіркелген күннен бастап бір жылдан аз уақыт Қазақстан Республикасының аумағында меншік құқығында болған тұрғынжайлар, саяжай құрылыстары, гараждар, орынтұрақ орындары, жеке қосалқы шаруашылық объектілері;

      2) меншік құқығы туындаған күннен бастап өткізу күніне дейін нысаналы мақсаты жеке тұрғын үй құрылысы, саяжай құрылысы, жеке қосалқы шаруашылық жүргізу, гараж салу болып табылатын, осы тармақтың 1) тармақшасында көрсетілген объектілер орналасқан, меншік құқығы тіркелген күннен бастап бір жылдан аз уақыт Қазақстан Республикасының аумағында меншік құқығында болған жер учаскелері және (немесе) жер үлестері;

      3) меншік құқығы туындаған күннен бастап өткізу күніне дейін нысаналы мақсаты жеке тұрғын үй құрылысы, саяжай құрылысы, жеке қосалқы шаруашылық, бақ шаруашылығын жүргізу, гараж салу болып табылатын, осы тармақтың 1) тармақшасында көрсетілген объектілер орналаспаған, меншік құқығы тіркелген күннен бастап бір жылдан аз уақыт Қазақстан Республикасының аумағында меншік құқығында болған жер учаскелері және (немесе) жер үлестері;

      4) осы тармақтың 2) және 3) тармақшаларында көрсетілмеген, Қазақстан Республикасының аумағындағы, нысаналы мақсаты бар жер учаскелері және (немесе) жер үлестері;

      5) Қазақстан Республикасының аумағындағы инвестициялық алтын;

      6) осы тармақтың 1), 2), 3) және 4) тармақшаларында көрсетілгенді қоспағанда, Қазақстан Республикасының аумағындағы жылжымайтын мүлік;

      7) бір жылдан аз уақыт меншік құқығында болған, Қазақстан Республикасында мемлекеттік тіркеуге жататын механикалық көлік құралдары және (немесе) тіркемелер;

      8) эмитенттері Қазақстан Республикасында тіркелген бағалы қағаздар, туынды қаржы құралдары (орындалуы базалық активті сатып алу немесе өткізу арқылы жүргізілетін туынды қаржы құралдарын қоспағанда), цифрлық актив, Қазақстан Республикасында тіркелген заңды тұлғаның жарғылық капиталына қатысу үлестері.

      Ерлі-зайыптылардың біреуі осы тармақтың бірінші бөлігінің 1), 2) және 3) тармақшаларында көрсетілген жылжымайтын мүлікке құқықтарды мұраға алған кездегі құн өсімін айқындау мақсаттары үшін осы тармақшаларда көрсетілген кезең ерлі-зайыптылардың осындай мүлікке ортақ бірлескен меншік құқығы тіркелген күннен бастап айқындалады.

      2. Осы баптың 1-тармағының 1) – 7) тармақшаларында көрсетілген мүлікті өткізу кезінде мүлікті өткізу бағасы (құны) мен оны сатып алу бағасы (құны) арасындағы оң айырма құн өсімінен түсетін кіріс болып табылады.

      Осы тармақтың ережелері осы баптың 5, 6 және 7-тармақтарына сәйкес айқындалатын өтеусіз алынған мүлікті өткізу кезінде құн өсімінен түсетін кіріске қолданылмайды.

      3. Тұрғын үй құрылысына үлестік қатысу арқылы сатып алынған жылжымайтын мүлік өткізілген жағдайда, мүлікті өткізу бағасы (құны) мен тұрғын үй құрылысына үлестік қатысу туралы шарт бағасы арасындағы оң айырма құн өсімінен түсетін кіріс болып табылады.

      4. Тұрғын үй құрылысына үлестік қатысу туралы шарт бойынша тұрғын ғимараттағы үлесті талап ету құқығын басқаға беру нәтижесінде сатып алынған жылжымайтын мүлік өткізілген жағдайда, мүлікті өткізу бағасы (құны) мен салық төлеуші тұрғын үй құрылысына үлестік қатысу туралы шарт бойынша тұрғын ғимараттағы үлесті талап ету құқығын сатып алған құн арасындағы оң айырма құн өсімінен түсетін кіріс болып табылады.

      5. Жеке тұлға осы баптың 1-тармағында көрсетілген, бұрын осы Кодекстің 681-бабының 2-тармағына сәйкес өтеусіз алынған мүлік түрінде салық салу объектісіне енгізілген немесе бұрын осы Кодекстің 238-бабына сәйкес өтеусіз алынған мүлік түріндегі кіріс айқындалған мүлікті өткізген жағдайда, мүлікті өткізу бағасы (құны) мен өтеусіз алынған мүліктің бұрын кіріске енгізілген құны арасындағы оң айырма құн өсімінен түсетін кіріс болып табылады.

      6. Жеке тұрғын үйді өткізетін тұлға салған жеке тұрғын үй, сондай-ақ осы баптың 1-тармағының 1) – 7) тармақшаларында көрсетілген, мұра, қайырымдылық көмек түрінде алынған мүлік өткізілген жағдайларда (осы баптың 5-тармағында көзделген жағдайды қоспағанда), мүлікті өткізу бағасы (құны) мен меншік құқығы туындаған күнге өткізілетін мүліктің нарықтық құны арасындағы оң айырма құн өсімінен түсетін кіріс болып табылады.

      Бұл ретте мұндай нарықтық құнды салық төлеуші осындай мүлік өткізілген салықтық кезең үшін жеке табыс салығы бойынша декларацияны тапсыруға белгіленген мерзімнен кешіктірмей айқындауға тиіс. Осы тармақтың мақсатында Қазақстан Республикасының бағалау қызметі туралы заңнамасына сәйкес бағалаушы мен салық төлеуші арасындағы шарт бойынша жүргізілген бағалау туралы есепте айқындалған құн нарықтық құн болып табылады.

      7. Осы баптың 6-тармағында көрсетілген жағдайда осы баптың 1-тармағының 1) – 7) тармақшаларында көрсетілген өткізілген мүлікке меншік құқығы туындаған күнге айқындалған нарықтық құны болмаған кезде не нарықтық құнды айқындаудың осы баптың 6-тармағында белгіленген мерзімі сақталмаған кезде, сондай-ақ осы баптың 6-тармағында көрсетілмеген, мүлікті сатып алу бағасы (құны) болмаған басқа да жағдайларда, мыналар құн өсімінен түсетін кіріс болып табылады:

      1) осы баптың 1-тармағының 1) тармақшасында көрсетілген мүлік бойынша – мүлікті өткізу бағасы (құны) мен бағалау құны арасындағы оң айырма. Бұл ретте "Азаматтарға арналған үкімет" мемлекеттік корпорациясы өткізілген мүлікке меншік құқығы туындаған жылдың 1 қаңтарына мүлік салығын есептеу үшін айқындаған құн бағалау құны болып табылады;

      2) осы баптың 1-тармағының 2), 3) және 4) тармақшаларында көрсетілген мүлік бойынша – мүлікті өткізу бағасы (құны) мен жер учаскесінің кадастрлық (бағалау) құны арасындағы оң айырма. Бұл ретте мемлекеттік жер кадастрын жүргізетін "Азаматтарға арналған үкімет" мемлекеттік корпорациясы неғұрлым кеш күндердің біріне:

      жер учаскесіне меншік құқығы туындаған күнге;

      жер учаскесіне меншік құқығы туындаған күннің алдындағы соңғы күнге айқындаған құн кадастрлық құн (бағалау құны) болып табылады;

      3) осы баптың 1-тармағының 5), 6) және 7) тармақшаларында көрсетілген мүлік бойынша – осындай мүлікті өткізу бағасы (құны).

      Дара кәсіпкер болып табылмайтын жеке тұлғаның өзі салған, өткізетін ғимарат, ғимараттың бір бөлігі өткізілген кезде осындай мүлікті өткізу бағасы (құны) мен осындай ғимаратты, ғимараттың бір бөлігін салу үшін сатып алынған жер учаскесінің құны арасындағы оң айырма құн өсімінен түсетін кіріс болып табылады. Ғимараттың бір бөлігін өткізу кезінде жер учаскесінің құны ғимараттың өткізілетін бөлігіне пропорционалды түрде айқындалады.

      Кәсіпкерлік қызметте пайдаланылмайтын, бұрын жеке тұрғын үйден реконструкцияланған ғимарат өткізілген жағдайда, осындай мүлікті өткізу бағасы (құны) мен оны жеке тұрғын үй ретінде сатып алу құнының арасындағы оң айырма құн өсімінен түсетін кіріс болып табылады.

      8. Жеке тұлға осы баптың 1-тармағының 7) тармақшасында көрсетілген, бұрын осындай тұлға Қазақстан Республикасының аумағына әкелген мүлікті өткізген жағдайда, мыналар оны сатып алу бағасы (құны) болып табылады:

      1) Еуразиялық экономикалық одаққа мүше болып табылмайтын мемлекеттің аумағынан әкелінген механикалық көлік құралдары және (немесе) тіркемелер бойынша – Еуразиялық экономикалық одаққа мүше болып табылмайтын мемлекеттің аумағында механикалық көлік құралының және (немесе) тіркеменің сатып алынғанын растайтын шартта (келісімшартта) немесе өзге құжатта көрсетілген баға (құн) мен кедендік және кәдеге жарату төлемдері, сондай-ақ тауарларға арналған декларацияда көрсетілген және осындай механикалық көлік құралдарын және (немесе) тіркемелерді әкелу кезінде төленген қосылған құн салығы мен акциздің сомалары;

      2) Еуразиялық экономикалық одаққа мүше мемлекеттің аумағынан әкелінген механикалық көлік құралдары және (немесе) тіркемелер бойынша – Еуразиялық экономикалық одаққа мүше мемлекеттің аумағында механикалық көлік құралының және (немесе) тіркеменің сатып алынғанын растайтын шартта (келісімшартта) немесе өзге құжатта көрсетілген баға (құн) мен импортталған тауарлар бойынша жанама салықтар жөніндегі салық декларациясында көрсетілген және осы Кодексте белгіленген тәртіппен төленген қосылған құн салығы мен акциздің сомалары.

      9. Осы баптың 1-тармағының 8) тармақшасында көрсетілген мүлікті өткізу кезінде мыналар құн өсімінен түсетін кіріс болып табылады:

      1) сатып алу (салым) бағасы (құны) болған жағдайда – өткізу бағасы (құны) мен оны сатып алу (салым) бағасы (құны) арасындағы оң айырма. Жеке тұлға опцион бойынша сатып алған бағалы қағаздарды өткізу кезінде сатып алу құны опционды орындау бағасы мен опционның сыйлықақысы мөлшерінде айқындалады;

      2) мүлікті сатып алу (салым) бағасы (құны) болмаған жағдайда – мүлікті өткізу бағасы (құны).

      Ескертпе.

      Осы баптың және осы Кодекстің 333-бабының мақсатында заңды тұлғаның құрылтай құжаттарында көрсетілген, бірақ нақты енгізілген салым мөлшерінен аспайтын құн жарғылық капиталға салым құны болып табылады.

      ЗҚАИ-ның ескертпесі!
      332-бапқа өзгеріс енгізу көзделген – ҚР 21.12.2022 № 165-VII (01.01.2024 бастап қолданысқа енгізіледі) Заңымен.

332-бап. Жеке тұлғаның мүлікті өткізуден Қазақстан Республикасының шегінен тыс жердегі көздерден алған кірісі

      1. Егер осы бапта және осы Кодекстің 331-бабында өзгеше белгіленбесе, мүлікті өткізу құны жеке тұлғаның мүлікті өткізген кезде Қазақстан Республикасының шегінен тыс жердегі көздерден алған кірісі болып табылады.

      2. Жеке тұлғаның мүлікті өткізген кезде Қазақстан Республикасының шегінен тыс жердегі көздерден алған кірісі мынадай:

      1) құқықтары және (немесе) мәмілелері шет мемлекеттің заңнамасына сәйкес шет мемлекеттің құзыретті органында мемлекеттік немесе өзге де тіркеуге жататын, Қазақстан Республикасының шегінен тыс жердегі;

      2) шет мемлекеттің заңнамасына сәйкес шет мемлекеттің құзыретті органында мемлекеттік немесе өзге де тіркеуге жататын, Қазақстан Республикасының шегінен тыс жердегі мүлікті өткізген кезде мүлікті өткізу құны мен оны сатып алу құны арасындағы оң айырма ретінде айқындалады.

      3. "Қазақстан Республикасының азаматтарына, оралмандарға және Қазақстан Республикасында тұруға ықтиярхаты бар адамдарға олардың мүлікті жария етуіне байланысты рақымшылық жасау туралы" Қазақстан Республикасының Заңында белгіленген тәртіппен жария етілген, сатып алу бағасы (құны) болмаған және жария еткені үшін алым төлеу жөніндегі міндеттеме орындалған мүлікті жария еткен адам оны өткізген жағдайларда, мүлікті өткізу бағасы (құны) мен өткізілетін мүлікті жария еткені үшін алымды есептеуге теңгемен айқындалған бағалау құны арасындағы оң айырма құн өсімінен түсетін кіріс болып табылады.

      4. Жеке тұлғаның цифрлық активті, борыштық бағалы қағаздарды қоспағанда, бағалы қағаздарды өткізген кезде Қазақстан Республикасының шегінен тыс жердегі көздерден алған кірісі өткізу құны мен сатып алу құнының арасындағы оң айырма ретінде айқындалады.

      5. Жеке тұлғаның борыштық бағалы қағаздар өткізген кезде Қазақстан Республикасының шегінен тыс жердегі көздерден алған кірісі дисконттың амортизациясы және (немесе) өткізу күнге сыйлықақы ескеріле отырып, купонды есепке алмай өткізу құны мен сатып алу құны арасындағы оң айырма ретінде айқындалады.

      6. Жеке тұлғаның қатысу үлесін өткізген кезде Қазақстан Республикасының шегінен тыс жердегі көздерден алған кірісі өткізу құны мен сатып алу (салым) құны арасындағы оң айырма ретінде айқындалады.

      7. Осы баптың 2-тармағының ережесі мынадай жағдайларда:

      1) жылжымайтын мүлік жеңілдікті салық салынатын мемлекеттің аумағында болса;

      2) жылжымалы мүлікке құқықтар немесе жылжымалы мүлік бойынша мәмілелер жеңілдікті салық салынатын мемлекеттің құзыретті органында тіркелген болса, қолданылмайды.

      8. Егер осы баптың 4, 5 және 6-тармақтарында көрсетілген кірістер жеңілдікті салық салынатын мемлекеттегі көздерден алынса, осы баптың 4, 5 және 6-тармақтарының ережелері қолданылмайды.

      9. Осы баптың 2, 4, 5 және 6-тармақтарының ережелері:

      1) мүлікті сатып алу құнын (салым құнын);

      2) мүлікті өткізу құнын;

      3) шет мемлекеттің заңнамасына сәйкес шет мемлекеттің құзыретті органының мүлікті және (немесе) мүлікке меншік құқығын және (немесе) мүлік бойынша мәмілені тіркегенін растайтын құжаттар негізінде қолданылады.

333-бап. Жеке тұлғаның мүлікті (ақшадан басқа) жарғылық капиталға салым ретінде беруі кезінде құн өсімінен түсетін кіріс

      1. Жеке тұлғаның мүлікті (ақшадан басқа) жарғылық капиталға салым ретінде беруі кезінде құн өсімінен түсетін кіріс мынадай мүлікті берген кезде туындайды:

      1) меншік құқығы тіркелген күннен бастап бір жылдан аз уақыт меншік құқығында болған тұрғынжайлар, саяжай құрылыстары, гараждар, жеке қосалқы шаруашылық объектілері;

      2) меншік құқығы туындаған күннен бастап өткізу күніне дейін нысаналы мақсаты жеке тұрғын үй құрылысы, саяжай құрылысы, жеке қосалқы шаруашылық, бақ шаруашылығын жүргізу, гараж салу болып табылатын, осы тармақтың 1) тармақшасында көрсетілген объектілер орналасқан, меншік құқығы тіркелген күннен бастап бір жылдан аз уақыт меншік құқығында болған жер учаскелері және (немесе) жер үлестері;

      3) меншік құқығы туындаған күннен бастап өткізу күніне дейін нысаналы мақсаты жеке тұрғын үй құрылысы, саяжай құрылысы, жеке қосалқы шаруашылық, бақ шаруашылығын жүргізу, гараж салу болып табылатын, осы тармақтың 1) тармақшасында көрсетілген объектілер орналаспаған, меншік құқығы тіркелген күннен бастап бір жылдан аз уақыт меншік құқығында болған жер учаскелері және (немесе) жер үлестері;

      4) осы тармақтың 2) және 3) тармақшаларында көрсетілмеген нысаналы мақсаты бар жер учаскелері және (немесе) жер үлестері;

      5) инвестициялық алтын;

      6) осы тармақтың 1), 2), 3) және 4) тармақшаларында көрсетілгенді қоспағанда, жылжымайтын мүлік;

      7) мемлекеттік тіркеуге жататын, бір жылдан аз уақыт меншік құқығында болған механикалық көлік құралдары және тіркемелер;

      8) бағалы қағаздар, қатысу үлестері, сондай-ақ туынды қаржы құралдары (базалық активті сатып алу немесе өткізу арқылы орындалатын туынды қаржы құралдарын қоспағанда).

      2. Осы баптың 1-тармағының 1) – 7) тармақшаларында көрсетілген мүлікті жарғылық капиталға салым ретінде беру кезінде заңды тұлғаның құрылтай құжаттарында көрсетілген салым құны негізге алына отырып айқындалған мүлік құны мен оны сатып алу құны арасындағы оң айырма жеке тұлғаның құн өсімінен түсетін кірісі болып табылады.

      Осы тармақтың ережелері осы баптың 5, 6 және 7-тармақтарына сәйкес айқындалатын өтеусіз алынған мүлікті жарғылық капиталға салым ретінде беру кезінде құн өсімінен түсетін кіріске қолданылмайды.

      3. Тұрғын үй құрылысына үлестік қатысу арқылы сатып алынған жылжымайтын мүлік жарғылық капиталға салым ретінде берілген кезде заңды тұлғаның құрылтай құжаттарында көрсетілген салым құны негізге алына отырып айқындалған мүлік бағасы (құны) мен тұрғын үй құрылысына үлестік қатысу туралы шарт бағасы арасындағы оң айырма құн өсімінен түсетін кіріс болып табылады.

      4. Тұрғын үй құрылысына үлестік қатысу туралы шарт бойынша тұрғын ғимараттағы үлесті талап ету құқығын басқаға беру нәтижесінде сатып алынған жылжымайтын мүлік жарғылық капиталға салым ретінде берілген кезде заңды тұлғаның құрылтай құжаттарында көрсетілген салым құны негізге алына отырып айқындалған мүлік бағасы (құны) мен салық төлеуші тұрғын үй құрылысына үлестік қатысу туралы шарт бойынша тұрғын ғимараттағы үлесті талап ету құқығын сатып алған құн арасындағы оң айырма құн өсімінен түсетін кіріс болып табылады.

      5. Жеке тұлға осы баптың 1-тармағында көрсетілген, бұрын осы Кодекстің 681-бабының 2-тармағына сәйкес өтеусіз алынған мүлік түрінде салық салу объектісіне енгізілген немесе бұрын осы Кодекстің 238-бабына сәйкес өтеусіз алынған мүлік түріндегі кіріс айқындалған мүлікті жарғылық капиталға салым ретінде берген жағдайда, заңды тұлғаның құрылтай құжаттарында көрсетілген салым құны негізге алына отырып айқындалған мүлік бағасы (құны) мен өтеусіз алынған мүліктің бұрын кіріске енгізілген құны арасындағы оң айырма құн өсімінен түсетін кіріс болып табылады.

      6. Жеке тұрғын үйді беретін тұлға салған жеке тұрғын үйді, сондай-ақ осы баптың 1-тармағының 1) – 7) тармақшаларында көрсетілген, мұра, қайырымдылық көмек түрінде алынған, мүлік жарғылық капиталға салым ретінде берілген кезде (осы баптың 5-тармағында көзделген жағдайды қоспағанда) заңды тұлғаның құрылтай құжаттарында көрсетілген салым құны негізге алына отырып айқындалған мүлік бағасы (құны) мен меншік құқығы туындаған күнге жарғылық капиталға салым ретінде берілетін мүліктің нарықтық құны арасындағы оң айырма құн өсімінен түсетін кіріс болып табылады.

      Бұл ретте мұндай нарықтық құнды салық төлеуші мүлік жарғылық капиталға салым ретінде берілген салықтық кезең үшін жеке табыс салығы бойынша декларацияны тапсыруға белгіленген мерзімнен кешіктірмей айқындауға тиіс. Осы тармақтың мақсатында Қазақстан Республикасының бағалау қызметі туралы заңнамасына сәйкес бағалаушы мен салық төлеуші арасындағы шарт бойынша жүргізілген бағалау туралы есепте айқындалған құн нарықтық құн болып табылады.

      7. Мүлікті жария еткен адам "Қазақстан Республикасының азаматтарына, оралмандарға және Қазақстан Республикасында тұруға ықтиярхаты бар адамдарға олардың мүлікті жария етуіне байланысты рақымшылық жасау туралы" Қазақстан Республикасының Заңында белгіленген тәртіппен жария етілген, сатып алу бағасы (құны) болмаған және жария еткені үшін алым төлеу жөніндегі міндеттеме орындалған мүлікті жарғылық капиталға салым ретінде берген кезде заңды тұлғаның құрылтай құжаттарында көрсетілген салым құны негізге алына отырып айқындалған мүлік бағасы (құны) мен берілетін мүлікті жария еткені үшін алымды есептеуге теңгемен айқындалған бағалау құны арасындағы оң айырма құн өсімінен түсетін кіріс болып табылады.

      8. Осы баптың 6-тармағында көрсетілген жағдайда, осы баптың 1-тармағының 1) – 7) тармақшаларында көрсетілген, заңды тұлғаның құрылтай құжаттарына сәйкес жарғылық капиталға салым ретінде енгізілген мүліктің меншік құқығы туындаған күнге айқындалған нарықтық құны болмаған кезде не нарықтық құнды айқындаудың осы баптың 6-тармағында белгіленген мерзімі сақталмаған кезде, сондай-ақ осы баптың 6-тармағында көрсетілмеген, мүлікті сатып алу бағасы (құны) болмаған басқа да жағдайларда, мыналар құн өсімінен түсетін кіріс болып табылады:

      1) осы баптың 1-тармағының 1) тармақшасында көрсетілген мүлік бойынша – заңды тұлғаның құрылтай құжаттарында көрсетілген жарғылық капиталға салым құны негізге алына отырып айқындалған мүлік бағасы (құны) мен бағалау құны арасындағы оң айырма. Бұл ретте "Азаматтарға арналған үкімет" мемлекеттік корпорациясы жарғылық капиталға салым ретінде берілген мүлікке меншік құқығы туындаған жылдың 1 қаңтарына мүлік салығын есептеу үшін айқындаған құн бағалау құны болып табылады;

      2) осы баптың 1-тармағының 2), 3) және 4) тармақшаларында көрсетілген мүлік бойынша – заңды тұлғаның құрылтай құжаттарында көрсетілген салым құны негізге алына отырып айқындалған мүлік бағасы (құны) мен жер учаскесінің кадастрлық (бағалау) құны арасындағы оң айырма. Бұл ретте мемлекеттік жер кадастрын жүргізетін "Азаматтарға арналған үкімет" мемлекеттік корпорациясы неғұрлым кеш күндердің біріне:

      жер учаскесіне меншік құқығы туындаған күнге;

      жер учаскесіне меншік құқығы туындаған күннің алдындағы соңғы күнге айқындаған құн кадастрлық құн (бағалау құны) болып табылады;

      3) осы баптың 1-тармағының 5), 6) және 7) тармақшаларында көрсетілген мүлік бойынша – заңды тұлғаның құрылтай құжаттарына сәйкес жарғылық капиталға салым ретінде енгізілген мүлік бағасы (құны) мөлшерінде.

      Тұрғын емес үйді (ғимаратты) беретін, дара кәсіпкер болып табылмайтын жеке тұлға салған тұрғын емес үйдің (ғимараттың) мүлкі жарғылық капиталға салым ретінде берілген кезде заңды тұлғаның құрылтай құжаттарына сәйкес жарғылық капиталға салым ретінде енгізілген осындай мүліктің бағасы (құны) мен осындай тұрғын емес үйді (ғимаратты) салу үшін сатып алынған жер учаскесінің құны арасындағы оң айырма құн өсімінен түсетін кіріс болып табылады.

      Кәсіпкерлік қызметте пайдаланылмайтын, бұрын тұрғын үйден (ғимараттан) реконструкцияланған тұрғын емес үй (ғимарат) жарғылық капиталға салым ретінде берілген жағдайда, заңды тұлғаның құрылтай құжаттарында көрсетілген салым құны негізге алына отырып айқындалған мүлік бағасы (құны) мен оны тұрғын үй (ғимарат) ретінде сатып алу құны арасындағы оң айырма құн өсімінен түсетін кіріс болып табылады.

      9. Осы баптың 1-тармағының 8) тармақшасында көрсетілген мүлік жарғылық капиталға салым ретінде беру кезінде мыналар құн өсімінен түсетін кіріс болып табылады:

      1) сатып алу бағасы (құны) болған жағдайда – заңды тұлғаның құрылтай құжаттарында көрсетілген салым құны негізге алына отырып айқындалған мүлік бағасы (құны) мен сатып алу құны арасындағы оң айырма. Бұл ретте жеке тұлға опцион бойынша сатып алған бағалы қағаздар жарғылық капиталға салым ретінде берілген кезде сатып алу құны опционды орындау бағасы мен опционның сыйлықақысы мөлшерінде айқындалады;

      2) мүлікті сатып алу бағасы (құны) болмаған жағдайда – заңды тұлғаның құрылтай құжаттарында көрсетілген салым құнының мөлшерінде айқындалған мүлік бағасы (құны).

      10. Сенім білдірілген өкіл иеліктен шығару құқығымен механикалық көлік құралын және (немесе) тіркемені басқаруға арналған сенімхат негізінде алынған механикалық көлік құралын және (немесе) тіркемені өткізген, жарғылық капиталға салым ретінде берген жағдайда, жеке табыс салығы бойынша декларацияны тапсыру үшін белгіленген мерзімге дейін мүліктік кірісті айқындау үшін көлік құралының (тіркеменің) меншік иесіне көлік құралының (тіркеменің) өткізілген, жарғылық капиталға салым ретінде берілген құнын және олардың өткізілген, жарғылық капиталға салым ретінде берілген күнін хабарлайды немесе көлік құралы (тіркеме) меншік иесінің атынан жеке табыс салығы бойынша декларацияны тапсыру және жеке табыс салығын төлеу жөніндегі салықтық міндеттемені орындайды, бұл көлік құралы (тіркеме) меншік иесінің салық міндеттемесін орындау болып табылады.

334-бап. Шағын бизнес субъектілері үшін не шаруа немесе фермер қожалықтары үшін арнаулы салық режимін қолданатын дара кәсіпкердің өзге активтерді өткізуі кезінде құн өсімінен түсетін кіріс

      1. Осы баптың мақсатында өзге активтерге тауар-материалдық қорлар және талаптар болып табылмайтын мынадай активтер:

      1) кәсіпкерлік қызметте пайдаланылатын негізгі құралдар;

      2) аяқталмаған құрылыс объектілері;

      3) орнатылмаған жабдық;

      4) материалдық емес активтер;

      5) биологиялық активтер;

      6) 2000 жылғы 1 қаңтарға дейін қолданыста болған Қазақстан Республикасының салық заңнамасына сәйкес құны толығымен шегерімге жатқызылған негізгі құралдар, егер осындай негізгі құралдар дара кәсіпкер бюджетпен есеп айырысуды жалпыға бірдей белгіленген тәртіппен жүзеге асырған салықтық кезеңдерде тіркелген активтер болып табылса және актив тіркелген актив болып табылса;

      7) Қазақстан Республикасының инвестициялар туралы заңнамасына сәйкес 2009 жылғы 1 қаңтарға дейін жасалған келісімшарттар бойынша инвестициялық жоба шеңберінде пайдалануға берілген, құны толығымен шегерімге жатқызылған активтер, егер дара кәсіпкер бұрын бюджетпен есеп айырысуды жалпыға бірдей белгіленген тәртіппен жүзеге асырса және актив тіркелген актив болып табылса, жатады.

      2. Шағын бизнес субъектілері үшін не шаруа немесе фермер қожалықтары үшін арнаулы салық режимін қолданатын дара кәсіпкер өзге активтерді өткізген кезде өсім әрбір актив бойынша өткізу бағасы (құны) мен бастапқы құн арасындағы оң айырма ретінде айқындалады.

      3. Егер осы бапта өзгеше белгіленбесе, осы баптың мақсатында, осы Кодекстің 264-бабының 1)6) және 8) тармақшаларында көрсетілген шығындардан (шығыстардан) басқа, сатып алуға, өндіруге, салуға, монтаждауға, орнатуға, реконструкциялауға және жаңғыртуға арналған шығындар жиынтығы өзге активтердің бастапқы құны болып табылады.

      Бұл ретте реконструкциялауды, жаңғыртуды тану осы Кодекстің 269-бабының 1-тармағына сәйкес жүзеге асырылады.

      4. Егер өзге актив өтеусіз алынған болса, осы баптың мақсатында осы Кодекстің 681-бабының 2-тармағына сәйкес өтеусіз алынған мүлік түрінде салық салу объектісіне енгізілген, осы активтің құны бастапқы құн болып табылады.

      5. Осы баптың 4-тармағында көзделген жағдайды қоспағанда, мұра, қайырымдылық көмек түрінде алынған өзге актив өткізілген кезде шағын бизнес субъектілері үшін не шаруа немесе фермер қожалықтары үшін арнаулы салық режимін қолданатын дара кәсіпкердің осы активке меншік құқығы туындаған күнге мұндай активтің Қазақстан Республикасының бағалау қызметі туралы заңнамасына сәйкес бағалаушы мен дара кәсіпкер арасындағы шарт бойынша жүргізілген бағалау туралы есепте айқындалған нарықтық құны бастапқы құн болып табылады.

      Бұл ретте өзге активтің нарықтық құны осындай активтер өткізілген салықтық кезең үшін жеке табыс салығы бойынша декларацияны тапсыруға белгіленген мерзімнен кешіктірілмей айқындалуға тиіс.

      6. Өзге активтің бастапқы құны мынадай жағдайларда:

      1) өзге активтің меншік құқығы туындаған күнге айқындалатын нарықтық құны болмаған кезде;

      2) нарықтық құнды айқындаудың осы баптың 5-тармағында белгіленген мерзімі сақталмаған кезде;

      3) осы баптың 4 және 5-тармақтарында көрсетілген жағдайларды қоспағанда, осы баптың 3-тармағында көзделген шығындарды растайтын бастапқы құжаттар болмаған жағдайларда;

      4) осы баптың 1-тармағының 6) және 7) тармақшаларында көрсетілген активтер бойынша нөлге тең болады.

335-бап. Талап ету құқығын, оның ішінде тұрғын үй құрылысына үлестік қатысу туралы шарт бойынша тұрғын ғимараттағы үлесті талап ету құқығын басқаға беруден түсетін кіріс

      1. Талап ету құқығын басқаға беру құны мен жеке тұлға осындай құқықты сатып алған құн арасындағы оң айырма талап ету құқығын басқаға беруден түсетін кіріс болып табылады.

      2. Талап ету құқығын басқаға беру құны мен тұрғын үй құрылысына үлестік қатысу туралы шарт бағасы арасындағы оң айырма тұрғын үй құрылысына үлестік қатысу туралы шарт бойынша тұрғын ғимараттағы үлесті талап ету құқығын басқаға беруден түсетін кіріс болып табылады.

      3. Талап ету құқығын басқаға беру құны мен жеке тұлға бұрын осындай құқықты сатып алған құн арасындағы оң айырма тұрғын үй құрылысына үлестік қатысу туралы шарт бойынша талап ету құқығын басқаға беру жолымен бұрын сатып алынған, тұрғын үй құрылысына үлестік қатысу туралы шарт бойынша тұрғын ғимараттағы үлесті талап ету құқығын басқаға беруден түсетін кіріс болып табылады.

336-бап. Жеке практикамен айналысатын адамның кірісі

      Жеке практикамен айналысатын адамның кірісіне мыналар жатады:

      1) жекеше нотариустың кірісі;

      2) жеке сот орындаушысының кірісі;

      3) адвокаттың кірісі;

      4) кәсіпқой медиатордың кірісі.

      Заңгерлік көмек көрсеткені, нотариаттық әрекеттерді жасағаны үшін тиісінше ақы төлеуді қоса алғанда, атқарушылық құжаттарды орындау жөніндегі қызметті, нотариаттық, адвокаттық қызметті, кәсіпқой медиатор қызметін жүзеге асырудан алған кірістердің барлық түрі, сондай-ақ қорғау мен өкілдік етуге байланысты шығыстарды өтеуден алынған сомалар жеке практикамен айналысатын адамдардың кірісі болып табылады.

337-бап. Дара кәсіпкердің кірісі

      1. Жалпыға бірдей белгіленген режимді қолданатын дара кәсіпкердің кірісі осы Кодекстің 366-бабына сәйкес айқындалады.

      2. Егер осы Кодекстің 20-бөлімінде өзгеше тәртіп белгіленбесе, арнаулы салық режимін қолданатын дара кәсіпкердің кірісі осы бапқа сәйкес айқындалады.

338-бап. Қазақстан Республикасының шегінен тыс жердегі көздерден түсетін басқа да кірістер

      Осы Кодекстің 321-бабының 1)16) тармақшаларында көрсетілмеген, салық төлеуші салық агенті болып табылмайтын тұлғадан есепті салықтық кезең ішінде алған (алуға жататын) және төленген жеріне қарамастан, Қазақстан Республикасындағы көздерден түсетін кірістер болып табылмайтын кірістердің барлық түрі Қазақстан Республикасының шегінен тыс жердегі көздерден түсетін басқа да кірістер деп танылады.

      ЗҚАИ-ның ескертпесі!
      339-бап жаңа редакцияда көзделген – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

339-бап. Бақыланатын шетелдік компания бойынша жалпы ережелер

      Бақыланатын шетелдік компанияның қаржылық пайдасына немесе бақыланатын шетелдік компанияның тұрақты мекемесінің қаржылық пайдасына екі рет салық салынбауға тиіс.

      Қосарланған салық салу мынадай ережелерді қолдану арқылы жойылады:

      1) осы Кодекстің 340-бабының 2-тармағына сәйкес салық салудан босату;

      2) осы Кодекстің 297-бабының 3-тармағында көрсетілген шарттарға сәйкес келген кезде бақыланатын шетелдік компанияның салық салынғанға дейінгі қаржылық пайдасын түзету;

      3) осы Кодекстің 340-бабының 3-тармағына сәйкес бақыланатын шетелдік компанияның салық салынғанға дейінгі қаржылық пайдасын азайту;

      4) осы Кодекстің 359-бабының 2-тармағында айқындалған тәртіппен Қазақстан Республикасында жеке табыс салығын төлеу есебіне жатқызу.

      ЗҚАИ-ның ескертпесі!
      340-бапқа өзгеріс енгізу көзделген – ҚР 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 11.07.2022 № 135-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

340-бап. Бақыланатын шетелдік компанияның пайдасына салық салу

      1. Бақыланатын шетелдік компаниялардың немесе бақыланатын шетелдік компаниялар тұрақты мекемелерінің осы баптың және осы Кодекстің 297-бабының ережелері ескеріле отырып есептелген жиынтық пайдасы резидент-жеке тұлғаның жылдық кірісіне кіреді және оған Қазақстан Республикасындағы жеке табыс салығы салынады.

      Бақыланатын шетелдік компаниялардың немесе бақыланатын шетелдік компаниялар тұрақты мекемелерінің мұндай жиынтық пайдасы жеке табыс салығы бойынша декларацияға енгізуге жатады.

      2. Бақыланатын шетелдік компанияның қаржылық пайдасы немесе бақыланатын шетелдік компания тұрақты мекемесінің қаржылық пайдасы мынадай шарттардың бірі орындалған кезде:

      1) басқа резидент арқылы жүзеге асырылатын бақыланатын шетелдік компанияға резидент жанама қатысқан немесе жанама бақылау жасаған кезде;

      2) бақыланатын тұлға болып табылмайтын тұлға арқылы жүзеге асырылатын бақыланатын шетелдік компанияға резидент жанама қатысқан немесе жанама бақылау жасаған кезде;

      3) егер бақыланатын шетелдік компания тұрақты мекемесінің қаржылық пайдасына тұрақты мекемені құрған бақыланатын шетелдік компания тіркелген мемлекетте пайда салығы 10 және одан көп пайызды құрайтын тиімді мөлшерлеме бойынша салынса;

      4) егер бақыланатын шетелдік компанияның қаржылық пайдасына немесе бақыланатын шетелдік компания тұрақты мекемесінің қаржылық пайдасына сол арқылы резидент бақыланатын шетелдік компанияға қатысу үлестерін жанама иеленетін немесе жанама бақылау жасайтын бақыланатын тұлға тіркелген мемлекетте салық 10 және одан көп пайызды құрайтын тиімді мөлшерлеме бойынша салынса;

      5) егер жеңілдікті салық салынатын мемлекеттерде тіркелгендерді қоспағанда, бақыланатын шетелдік компанияның немесе бақыланатын шетелдік компания тұрақты мекемесінің пассив кірістерінің үлесі 20 пайыздан аз болса;

      6) "Астана" халықаралық қаржы орталығының инвестициялық резиденті бақыланатын шетелдік компанияны тікелей және (немесе) жанама иеленген және (немесе) бақылаған кезде Қазақстан Республикасында салық салудан босатылады.

      Осы тармақты қолдану мақсаттары үшін резидент-жеке тұлғаның осы Кодекстің 296-бабының 2-тармағында көрсетілген растайтын құжаттары болуға тиіс.

      3. Резидент-жеке тұлға бақыланатын шетелдік компанияның салық салынғанға дейінгі қаржылық пайдасын немесе бақыланатын шетелдік компания тұрақты мекемесінің салық салынғанға дейінгі қаржылық пайдасын мынадай сомаларға азайтуға құқығы бар:

      1) мынадай формула бойынша айқындалатын азайту сомасы:

      А = ҚП × (К(1)/ЖКС), мұнда:

      А – азайту сомасы;

      ҚП – бақыланатын шетелдік компанияның салық салынғанға дейінгі қаржылық пайдасының оң шамасы;

      К(1) – егер бақыланатын шетелдік компанияның салық салынғанға дейінгі қаржылық пайдасы осы тармақшада көрсетілген салық салынатын кірісті ескеретін болса, бақыланатын шетелдік компанияның филиал, өкілдік, тұрақты мекеме арқылы Қазақстан Республикасындағы кәсіпкерлік қызметінен түскен, Қазақстан Республикасында 20 және одан көп пайыз мөлшерлеме бойынша корпоративтік табыс салығы салынған, филиалдың салық салынатын кірісі шегіндегі салық салынатын кірісі;

      ЖКС – кірістердің жиынтық сомасы;

      2) мынадай формула бойынша айқындалатын азайту сомасы:

      А = ҚП × (К(2)/ЖКС), мұнда:

      А – азайту сомасы;

      ҚП – бақыланатын шетелдік компанияның салық салынғанға дейінгі қаржылық пайдасының оң шамасы;

      К(2) – егер салық салынғанға дейінгі қаржылық пайда осы тармақшада көрсетілген кіріс есепке алына отырып айқындалған болса, Қазақстан Республикасында тұрақты мекеме құрмай қызметтерді көрсетуден (жұмыстарды орындаудан) түскен, бақыланатын шетелдік компания Қазақстан Республикасындағы көздерден алған, Қазақстан Республикасында төлем көзінен 20 пайыз мөлшерлеме бойынша корпоративтік табыс салығы салынған кіріс;

      ЖКС – кірістердің жиынтық сомасы;

      3) егер бақыланатын шетелдік компанияның салық салынғанға дейінгі қаржылық пайдасы осындай кірісті қамтитын болса, бақыланатын шетелдік компания Қазақстан Республикасындағы көздерден алған, осы Кодекстің 645-бабы 9-тармағының 3) тармақшасына сәйкес төлем көзінен корпоративтік табыс салығы салынуға жатпайтын дивидендтер;

      4) шоғырландырылған топтың біртұтас ұйымдық құрылымына кіретін бір бақыланатын шетелдік компания басқа бақыланатын шетелдік компаниядан алған дивидендтердің сомасы.

      Бұл ретте бір бақыланатын шетелдік компанияның қаржылық пайдасы осы тармақтың 3), 5), 6), 7), 8) және 9) тармақшаларына немесе осы тармақшаның бірінші бөлігіне сәйкес бұрын Қазақстан Республикасында басқа осындай бақыланатын шетелдік компанияның қаржылық пайдасынан жеке табыс салығы салынған (ағымдағы кезеңде салынуға жатады) және (немесе) азайтылған осындай дивидендтерді қамтуға тиіс;

      5) шоғырландырылған топтың біртұтас ұйымдық құрылымына кіретін бақыланатын шетелдік компания шетелдік компаниядан алған дивидендтердің сомасы.

      Бұл ретте бір бақыланатын шетелдік компанияның қаржылық пайдасы осы тармақтың 3), 4), 6), 7), 8) және 9) тармақшаларына немесе осы тармақшаның бірінші бөлігіне сәйкес бұрын Қазақстан Республикасында басқа осындай бақыланатын шетелдік компанияның қаржылық пайдасынан жеке табыс салығы салынған (ағымдағы кезеңде салынуға жатады) және (немесе) азайтылған осындай дивидендтерді қамтуға тиіс;

      6) мынадай формула бойынша айқындалатын азайту сомасы:

      А = ҚП × (К(6)/КЖС), мұнда:

      А – азайту сомасы;

      ҚП – бақыланатын шетелдік компанияның салық салынғанға дейінгі қаржылық пайдасының оң шамасы;

      К(6) – егер бақыланатын шетелдік компанияның салық салынғанға дейінгі қаржылық пайдасы осындай кірістерді қамтитын болса, бақыланатын шетелдік компания Қазақстан Республикасындағы көздерден алған, бұрын Қазақстан Республикасында төлем көзінен корпоративтік табыс салығы салынған сыйақылар түріндегі және (немесе) құн өсімінен түсетін және (немесе) роялти түріндегі кірістер;

      КЖС – кірістердің жиынтық сомасы;

      7) мынадай формула бойынша айқындалатын азайту сомасы:

      А = ҚП × (К(7)/КЖС), мұнда:

      А – азайту сомасы;

      ҚП – бақыланатын шетелдік компанияның салық салынғанға дейінгі қаржылық пайдасының оң шамасы;

      К(7) – егер бір бақыланатын шетелдік компанияның қаржылық пайдасы осындай кірісті қамтитын болса, бір бақыланатын шетелдік компания осы Кодекстің 645-бабы 9-тармағының 7) немесе 8) тармақшасының шарттарына сәйкес келетін, Қазақстан Республикасы резидентінің құрылтайшысы болып табылатын басқа бақыланатын шетелдік компанияға өткізуден алған құн өсімінен түсетін кіріс;

      КЖС – кірістердің жиынтық сомасы;

      8) егер бақыланатын шетелдік компанияның салық салынғанға дейінгі қаржылық пайдасы осындай кірістерді қамтитын болса, бақыланатын шетелдік компания Қазақстан Республикасындағы көздерден алған, осы Кодекстің 645-бабы 9-тармағының 6), 7), 8) және 9) тармақшаларына сәйкес төлем көзінен корпоративтік табыс салығын салуға жатпайтын сыйақылар түріндегі және (немесе) құн өсімінен түсетін және (немесе) роялти түріндегі кірістер;

      9) егер салық салынғанға дейінгі қаржылық пайда осындай дивидендтерді қамтитын болса, бақыланатын шетелдік компания Қазақстан Республикасындағы көздерден алған, бұрын Қазақстан Республикасында төлем көзінен корпоративтік табыс салығы салынған дивидендтердің сомасы;

      10) шоғырландырылған топтың біртұтас ұйымдық құрылымына кіретін бақыланатын шетелдік компания шетелдік компаниядан алған дивидендтердің сомасы.

      Бұл ретте бір бақыланатын шетелдік компанияның қаржылық пайдасы Қазақстан Республикасындағы көздерден алынған, бұрын Қазақстан Республикасында төлем көзінен корпоративтік табыс салығы салынған және (немесе) осы Кодекстің 645-бабы 9-тармағының 3) тармақшасына сәйкес төлем көзінен корпоративтік табыс салығын салуға жатпаған дивидендтерді қамтуға тиіс.

      Осы тармақтың бірінші бөлігінің ережелері жеңілдікті салық салынатын мемлекеттерде тіркелген бақыланатын шетелдік компанияға және (немесе) бақыланатын шетелдік компанияның тұрақты мекемесіне қолданылмайды.

      Осы тармақтың бірінші бөлігін қолдану үшін резидент-жеке тұлғада осы Кодекстің 297-бабының 10-тармағында көрсетілген растайтын құжаттар болуға тиіс.

      4. Резидент-жеке тұлға осы Кодекстің 298-бабында айқындалған тәртіппен бақыланатын шетелдік компанияға қатысу (бақылау жасау) туралы өтініш ұсынуға міндетті.

      Ескертпе.

      Осы бапта пайдаланылатын ұғымдар осы Кодекстің 294-бабында айқындалады.

3-параграф. Кірісті түзету

      ЗҚАИ-ның ескертпесі!
      341-бапқа өзгеріс енгізу көзделген – ҚР 25.12.2017 № 121-VI (01.01.2021 бастап қолданысқа енгізіледі); 02.07.2018 № 165-VІ (01.01.2020 бастап қолданысқа енгізіледі); 26.12.2018 № 203-VI (01.01.2020 бастап қолданысқа енгізіледі) 02.04.2019 № 241-VI (01.01.2020 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 24.06.2021 № 53-VII (01.01.2025 бастап қолданысқа енгізіледі) ; 11.07.2022 № 135-VII (қолданысқа енгізілу тәртібін 3-баптан қараңыз); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі); 06.02.2023 № 196-VII (01.04.2023 бастап қолданысқа енгізіледі) Заңдарымен.

341-бап. Кірісті түзету

      1. Жеке тұлғаның салық салуға жататын кірістерінен мынадай кіріс түрлерi алып тасталады (бұдан әрі – кірісті түзету):

      1) балаларға және асырауындағы адамдарға алынған алименттер;

      2) жеке тұлғаларға Қазақстан Республикасының аумағында тіркелген банктердегі және қаржы нарығы мен қаржы ұйымдарын реттеу, бақылау және қадағалау жөніндегі уәкілетті мемлекеттік органның лицензиясы негізінде банк операцияларының жекелеген түрлерiн жүзеге асыратын ұйымдардағы өздерінің салымдары (депозиттері) бойынша төленетiн сыйақылар;

      3) борыштық бағалы қағаздар бойынша сыйақылар;

      4) мемлекеттiк эмиссиялық бағалы қағаздар, агенттiк облигациялар бойынша сыйақылар;

      5) мемлекеттiк эмиссиялық бағалы қағаздарды өткiзу кезінде құн өсiмiнен түсетін кірістер;

      6) агенттiк облигацияларды өткiзу кезінде құн өсiмiнен түсетін кірістер;

      7) бағалы қағаздар бойынша дивидендтер мен сыйақыларды есепке жазу күніне Қазақстан Республикасының аумағында жұмыс істейтін қор биржаларының ресми тізіміндегі осындай дивидендтер мен сыйақылар.

      Осы тармақшаның бірінші бөлігінің ережесі күнтізбелік жылда Қазақстан Республикасының Үкіметі айқындаған өлшемшарттарға сәйкес биржада сауда-саттық жүзеге асырылған бағалы қағаздар бойынша дивидендтерге қолданылады;

      8) мыналарды:

      акциялар бойынша, оның iшiнде депозитарлық қолхаттардың базалық активтерi болып табылатын акциялар бойынша төленуге жататын таза кірісті немесе оның бір бөлігін;

      резидент-заңды тұлға өз құрылтайшылары, қатысушылары арасында бөлетiн таза кірісті немесе оның бір бөлігін;

      резидент-заңды тұлға таратылған кезде немесе жарғылық капитал азайтылған кезде, сондай-ақ заңды тұлға құрылтайшыдан, қатысушыдан осы резидент-заңды тұлғаға қатысу үлесiн немесе оның бір бөлігін сатып алған кезде және осындай эмитент-заңды тұлға акционерден осы эмитент шығарған акцияларды сатып алған кезде мүлiктi бөлуден түсетiн кірісті бөлу кезінде күнтізбелік жыл ішінде резидент-заңды тұлғадан республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарында қолданыста болатын айлық есептік көрсеткіштің 30 000 еселенген мөлшері шегінде алынған дивидендтер.

      8-1) ашық және аралық инвестициялық пай қорларының пайларын өткізу кезінде құн өсімінен түсетін кірістер;

      9) әскери қызмет міндеттерін орындауына байланысты әскери қызметшінің, қызметтік міндеттерін орындауына байланысты арнаулы мемлекеттік органдар қызметкерінің, құқық қорғау органдары қызметкерінің (кеден органдарының қызметкерін қоспағанда), мемлекеттік фельдъегерлік қызмет қызметкерінің кірістері;

      10) әскери, арнаулы атақтарға, сыныптық шендерге ие болу және нысанды киімді киіп жүру құқықтары 2012 жылғы 1 қаңтардан бастап жойылған адамдар басқа да әскерлер мен әскери құралымдарда, құқық қорғау органдарында (кеден органдарын қоспағанда), мемлекеттік фельдъегерлік қызметте қызметтік міндеттерін орындауына байланысты алатын төлемдердің барлық түрі;

      11) республикалық бюджет туралы заңда тиісті қаржы жылына белгіленген және мұндай ұтыстарды есепке жазу күніне қолданыста болатын айлық есептік көрсеткіштің 6 еселенген мөлшері шегiнде бір лотерея бойынша ұтыс;

      12) республикалық бюджет туралы заңда тиiстi қаржы жылына белгiленген және мұндай төлем күніне қолданыста болатын айлық есептік көрсеткіштің 12 еселенген мөлшерiнде бюджет және (немесе) гранттар қаражаты есебiнен жүзеге асырылатын, қоғамдық жұмыстарды орындауға және кәсiптік оқытуға байланысты төлемдер;

      13) "Арал өңіріндегі экологиялық қасірет салдарынан зардап шеккен азаматтарды әлеуметтік қорғау туралы" және "Семей ядролық сынақ полигонындағы ядролық сынақтардың салдарынан зардап шеккен азаматтарды әлеуметтік қорғау туралы" Қазақстан Республикасының заңдарына сәйкес төлемдер.

      Осы тармақшаның ережелері жеке тұлға мыналарды ұсынған кезде қолданылады:

      "Арал өңіріндегі экологиялық қасірет салдарынан зардап шеккен азаматтарды әлеуметтік қорғау туралы" және "Семей ядролық сынақ полигонындағы ядролық сынақтардың салдарынан зардап шеккен азаматтарды әлеуметтік қорғау туралы" Қазақстан Республикасының заңдарында белгіленген шекте кірісті түзету мөлшері көрсетілген өтініш;

      растайтын құжаттардың көшірмелері;

      14) жеке қосалқы шаруашылықпен айналысатын әрбір тұлғаның жеке қосалқы шаруашылығынан түсетін – республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарына қолданыста болатын айлық есептік көрсеткіштің 282 еселенген мөлшері шегіндегі бір жылғы кірісі.

      Бұл ретте жеке қосалқы шаруашылықпен айналысатын тұлға агроөнеркәсіптік кешен саласындағы дайындаушы ұйымға, ауыл шаруашылығы кооперативіне және (немесе) ауыл шаруашылығы шикізатын қайта өңдеуді жүзеге асыратын заңды тұлғаға жеке қосалқы шаруашылықтан алған мынадай ауыл шаруашылығы өнімін өткізуден түсетін кіріс жеке қосалқы шаруашылықтан түсетін кіріс деп танылады:

      тірі сауынды табын ірі қара мал;

      тірі ірі қара мал;

      тірі жылқы және өзге жылқы тұқымдас жануарлар;

      тірі түйе және түйе тектілер;

      тірі қой мен ешкі;

      тірі шошқа;

      тірі үй құстары;

      тауықтың шағылмаған жаңа жұмыртқасы;

      ірі қара малдың, шошқаның, қойдың, ешкінің, жылқының және жылқы тұқымдас жануарлардың жас немесе тоңазытылған еті;

      сауынды табын ірі қара малдың шикі сүті;

      үй құстарының жас немесе тоңазытылған еті;

      картоп;

      сәбіз;

      қырыққабат;

      баялды;

      қызанақ;

      қияр;

      сарымсақ;

      пияз;

      қант қызылшасы;

      алма;

      алмұрт;

      айва;

      өрік;

      шие;

      шабдалы;

      қара өрік;

      ірі қара малдың, жылқы тұқымдас жануарлардың, қойдың, ешкінің түтілген жүні, терілері, иленбеген былғарысы.

      Осы тармақшаны қолдану мақсатында өнім түрлерін айқындау техникалық реттеу саласындағы мемлекеттік реттеуді жүзеге асыратын уәкілетті мемлекеттік орган бекіткен Экономикалық қызмет түрлері бойынша өнім сыныптауышына сәйкес жүзеге асырылады.

      Осы тармақшаның ережелерін бір ғана салық агенті – агроөнеркәсіптік кешен саласындағы дайындаушы ұйым, ауыл шаруашылығы кооперативі және (немесе) ауыл шаруашылығы шикізатын қайта өңдеуді жүзеге асыратын заңды тұлға агроөнеркәсіптік кешен саласындағы дайындаушы ұйымға, ауыл шаруашылығы кооперативіне және (немесе) ауыл шаруашылығы шикізатын қайта өңдеуді жүзеге асыратын заңды тұлғаға мынадай құжаттарды:

      жергілікті атқарушы органның жеке қосалқы шаруашылықта пайдаланылатын:

      алаңы көрсетіле отырып, жер учаскесінің;

      саны көрсетіле отырып, үй жануарларының;

      саны көрсетіле отырып, үй құстарының бар екендігі туралы растауын;

      салық салуға жататын кірістерге түзету қолдануға арналған өтінішті ұсынған жеке тұлғаға қатысты қолданады.

      Бұл ретте құжаттар салық агентіне осындай түзету қолданылған күнтізбелік жылда кемінде бір рет ұсынылады;

      15) акцияларды, резидент-заңды тұлғаға немесе Қазақстан Республикасында құрылған консорциумға қатысу үлестерін өткізу кезінде құн өсімінен түсетін кірістер. Осы тармақша бір мезгілде мынадай шарттар орындалған кезде қолданылады:

      акцияларды немесе қатысу үлестерін өткізу күніне салық төлеуші осы акцияларды немесе қатысу үлестерін үш жылдан астам иеленеді;

      осындай эмитент-заңды тұлға немесе қатысу үлесі өткізілетін осындай заңды тұлға немесе осындай консорциумға қатысу үлесін өткізетін осындай консорциум қатысушысы жер қойнауын пайдаланушы болып табылмайды;

      жер қойнауын пайдаланушылар (жер қойнауын пайдаланушы) болып табылатын тұлғалардың (тұлғаның) мүлкі осындай эмитент-заңды тұлға немесе қатысу үлесі өткізілетін осындай заңды тұлға активтерінің құнында немесе қатысу үлесі өткізілетін осындай консорциум қатысушылары активтерінің жалпы құнында осындай өткізу күніне 50 пайыздан аз болады.

      Осы тармақшаның мақсатында жерасты суларын және (немесе) кең таралған пайдалы қазбаларды өз мұқтажы үшін өндіру құқығына ие болғандықтан ғана жер қойнауын пайдаланушы болып табылатын осындай пайдаланушы жер қойнауын пайдаланушы деп танылмайды.

      Бұл ретте акциялары немесе қатысу үлестері өткізілетін заңды тұлға немесе консорциум активтерінің құнындағы жер қойнауын пайдаланушылар (жер қойнауын пайдаланушы) болып табылатын тұлғалар (тұлға) мүлкінің үлесі осы Кодекстің 650-бабына сәйкес айқындалады;

      16) өткізу күніне Қазақстан Республикасының аумағында жұмыс iстейтiн қор биржасының ресми тiзiмдерiнде болатын бағалы қағаздарды осы қор биржасында ашық сауда-саттық әдiсiмен өткiзу кезінде құн өсiмiнен түсетiн кірістер;

      17) Қазақстан Республикасының заңнамасына сәйкес бюджет қаражаты есебінен төленетін (еңбекке ақы төлеу түріндегі төлемдерден басқа) мынадай:

      инфляция деңгейі ескеріле отырып, нақты енгізілген міндетті зейнетақы жарналарының, міндетті кәсіптік зейнетақы жарналарының сомасы мен Қазақстан Республикасының әлеуметтік қорғау туралы заңнамасына сәйкес алушының зейнетақы төлемдеріне құқық алу кезіне бірыңғай жинақтаушы зейнетақы қорындағы зейнетақы жинақтарының сомасы арасындағы айырма түріндегі;

      өмірі мен денсаулығына зиян келтірілген кезде – мемлекеттік қызметшілерге, оның ішінде арнаулы мемлекеттік және құқық қорғау органдары қызметкерлеріне, әскери қызметшілерге, олардың отбасы мүшелеріне, асырауындағы адамдарға, мұрагерлері мен оларды алуға құқығы бар адамдарға Қазақстан Республикасының заңнамасында белгіленген мөлшерлердегі;

      Қазақстан Республикасының Үкіметі айқындаған тәртіппен сыбайлас жемқорлық құқық бұзушылық фактісі туралы хабарлаған немесе сыбайлас жемқорлыққа қарсы іс-қимыл жасауда өзгеше түрде жәрдем көрсететін адамдарға – көтермелеу түріндегі;

      дүлей зілзалаға немесе басқа да төтенше мән-жайларға байланысты залалдардың орнын толтыру түріндегі;

      төтенше жағдайдың қолданылуы кезеңінде келтірілген мүліктік зиянды өтеу түріндегі;

      еңбек шартының қолданылуы тоқтатылған кезде Қазақстан Республикасының заңнамасында белгіленген мөлшерлерде – өтемақы төлемдері түріндегі;

      халықаралық жарыстардағы жоғары нәтижелері үшін универсиада жүлдегерлері мен қатысушыларына және Қазақстан Республикасының ұлттық құрама командаларының мүшелеріне Қазақстан Республикасының заңнамасында белгіленген мөлшерлерде – көтермелеу түріндегі;

      зейнеткерлік жасқа толған, отставкадағы судьяларға – өмір бойғы ай сайынғы қамтылым түріндегі;

      Қазақстан Республикасының Президенті, Қазақстан Республикасының Үкіметі тағайындайтын мемлекеттік сыйлықақылар, мемлекеттік стипендиялар түрінде Қазақстан Республикасының заңнамасында белгіленген мөлшерлердегі төлемдер;

      18) күнтізбелік жыл iшiнде салық агенті жүргізген әрбiр төлем түрi бойынша республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарына қолданыста болатын айлық есептік көрсеткіштің 94 еселенген мөлшері шегiндегі:

      жеке тұлға медициналық көрсетілетін қызметтерді (косметологиялықтан басқа) алғанын және оларға төленген нақты шығыстарын, немесе ауырған жағдайдан ерікті сақтандыру шарты және ауырған жағдайдан ерікті сақтандыру шарты бойынша сақтандыру сыйлықақыларының төленгенін растайтын құжат болған кезде жұмыс берушінің ауырған жағдайдан ерікті сақтандыру шарттары бойынша жұмыскердің пайдасына сақтандыру сыйлықақыларын төлеуге арналған шығыстарын растайтын құжаттарды берген кезде – жеке тұлғаның медициналық көрсетілетін қызметтерге (косметологиялықтан басқа) шығыстарын жабу үшiн;

      жұмыскер баланың (балалардың) тууы туралы куәліктің (куәліктердің) көшірмесін берген кезде – баласы туылған кезде жұмыскерге материалдық көмек көрсету түріндегі;

      қайтыс болуы туралы анықтама немесе қайтыс болуы туралы куәлік болған кезде – жерлеуге арналған төлемдер.

      Кіріске түзету қолдану туралы өтініш негізінде және растайтын құжаттар болған кезде көрсетілген кірістер салық салудан босатылады;

      Осы тармақшаның ережелері осы Кодекстің 319-бабы 2-тармағының 10-1) тармақшасында көзделген жағдайларға қолданылмайды;

      19) Қазақстан Республикасының азаматтары болып табылмайтын дипломатиялық немесе консулдық жұмыскерлердiң ресми кірістері;

      20) кірісі салық салуға жататын шет мемлекеттiң мемлекеттiк қызметiндегі шетелдiктердің ресми кірістері;

      21) Қазақстан Республикасының азаматтары болып табылатын және Қазақстан Республикасының шет елдердегi дипломатиялық және оларға теңестiрiлген өкiлдiктерiнде қызмет істейтін жеке тұлғалардың бюджет қаражаты есебiнен төленетiн шетел валютасындағы ресми кірістері;

      22) жасына байланысты зейнетақы төлемдері, еңбек сiңiрген жылдары үшiн зейнетақы төлемдерi және (немесе) мемлекеттік базалық зейнетақы төлемі;

      23) Қазақстан Республикасының заңнамасында белгiленген мөлшерлерде бюджет қаражаты есебiнен төленетiн тұрғын үй құрылысы жинақ ақшасына салымдар бойынша сыйлықақылар (мемлекеттiң сыйлықақысы);

      24) "Мемлекеттік білім беру жинақтау жүйесі туралы" Қазақстан Республикасының Заңында белгіленген мөлшерлерде бюджет қаражаты есебінен төленетін білім беру жинақтау салымдары бойынша мемлекеттiң сыйлықақылары;

      25) осы Кодекстің 288-бабы 1-тармағының 4) тармақшасына сәйкес жұмсалған, оқытуға жіберілген шығыстар;

      26) Мемлекеттiк әлеуметтiк сақтандыру қорынан төленетiн әлеуметтiк төлемдер;

      27) республикалық бюджет туралы заңда белгіленген және кірісті есепке жазу күніне қолданыста болатын айлық есептік көрсеткіштің 12 еселенген мөлшері шегінде – Қазақстан Республикасының әлеуметтік қорғау туралы заңнамасына сәйкес жүзеге асырылған, жүктілігі мен босануына, жаңа туған баланы (балаларды) асырап алуына байланысты кірісінен айырылған жағдайда төленетін әлеуметтік төлем сомасы шегеріле отырып, жұмыс берушінің жүктілік пен босану бойынша демалысқа, жаңа туған баланы (балаларды) асырап алған жұмыскерлердің демалысына ақы төлеуге арналған шығыстары түріндегі кірістер.

      Егер жұмыс берушінің осы тармақшада көрсетілген шығыстары еңбек және (немесе) ұжымдық шарттың талаптарында, жұмыс берушінің актісінде көзделсе, осы тармақшаның ережелері қолданылады;

      28) мемлекеттiк стипендиялар үшін Қазақстан Республикасының заңнамасында белгiленген мөлшерлерде ұйымдар бiлiм беру ұйымдарында білім алатын адамдарға төлейтiн стипендиялар;

      29) Қазақстан Республикасының заңнамасында белгіленген тәртіппен және мөлшерлерде Қазақстан Республикасының Президенті тағайындайтын, білім беру ұйымдары осындай ұйымдардағы білім алушыларға төлейтін Қазақстан Республикасы Президентінің арнайы стипендиялары мен Қазақстан Республикасы Президентінің стипендиялары;

      30) Қазақстан Республикасының заңнамасында белгіленген тәртіппен және мөлшерлерде Қазақстан Республикасының Үкіметі тағайындайтын, білім беру ұйымдары осындай ұйымдардағы білім алушыларға төлейтін мемлекеттік атаулы стипендиялар;

      31) Қазақстан Республикасының заңнамасында белгіленген тәртіппен және мөлшерлерде Қазақстан Республикасы Президентінің "Болашақ" халықаралық стипендиясын тағайындауға арналған конкурс жеңімпаздарын оқытуды және олардың тағылымдамалардан өтуін ұйымдастыруға байланысты шығыстарды төлеуге арналған төлемдер;

      32) Қазақстан Республикасының заңнамасында белгіленген мөлшерлерде төленетін, мемлекеттік білім беру тапсырысы негізінде білім алатын адамдарға жол жүру шығыстарының өтемақылары;

      33) жұмыстар мен көрсетілетін қызметтерді қоса алғанда, жеке тұлға басқа жеке тұлғадан өтеусіз негізде, оның ішінде сыйға алу немесе мұраға қалдыру түрінде алған мүлік.

      Осы тармақшаның ережелері:

      дара кәсіпкер алған және кәсіпкерлік мақсаттарда пайдалануға арналған мүлікке;

      Қазақстан Республикасының заңнамасында белгіленген тәртіппен мұраға қалған, бірыңғай жинақтаушы зейнетақы қоры және ерікті жинақтаушы зейнетақы қорлары төлейтін зейнетақы жинақтарына қолданылмайды;

      34) қайырымдылық және демеушілік көмек түрiнде алынған мүлiктiң құны;

      35) он алты жасқа толмаған балаларға арналған балалар лагерьлеріне жолдамалардың құны;

      36) осы Кодекстiң 329-бабында көзделген кірістерді қоспағанда, шарттың қолданылу кезеңiнде басталған сақтандыру жағдайына байланысты, кез келген сақтандыру түрi кезiнде төленетiн сақтандыру төлемдерi;

      37) жеке тұлға өзінің пайдасына және (немесе) жақын туыстарының, жұбайының (зайыбының) пайдасына және (немесе) жұмыс беруші жұмыскердің пайдасына сақтандыру сыйлықақыларын төлеген жинақтаушы сақтандыру шарттары бойынша сақтандыру ұйымдары жүзеге асыратын сақтандыру төлемдері;

      37-1) Қазақстан Республикасының сақтандыру және сақтандыру қызметі туралы заңнамасына сәйкес жинақтаушы сақтандыру шарттары бойынша сақтандыру ұйымдары төлейтін сатып алу сомалары;

      38) сенімгерлік басқару құрылтайшысының сенімгерлік басқарудан түсетін, резидент-жеке тұлғадан, оның ішінде сенімгерлік басқарушы болып табылатын дара кәсіпкерден алған таза кірісі;

      39) шоғырландырылған топтың біртұтас ұйымдық құрылымына кіретін бақыланатын шетелдік компанияның және (немесе) шетелдік компанияның қаржылық пайдасынан (немесе оның бір бөлігінен) бөлінген, бұрын осы Кодекстің 340-бабына сәйкес жеке табыс салығы салынған дивидендтер;

      40) ислам банкінде орналастырылған инвестициялық депозит бойынша кіріс;

      41) Қазақстан Республикасының заңнамасында белгіленген мөлшерлерде бюджет қаражаты есебінен төленетін мемлекеттік атаулы әлеуметтік көмек, жәрдемақылар мен өтемақылар, сондай-ақ Қазақстан Республикасының тұрғын үй заңнамасына сәйкес жеке тұрғын үй қорынан жалға алынған тұрғын үйге ақы төлеу үшін бюджет қаражатынан субсидиялар;

      42) моральдық зиянды қоспағанда, Қазақстан Республикасының заңнамасына сәйкес, жеке тұлғаның өмірі мен денсаулығына келтірілген зиянға өтем;

      43) жұмыскер еңбек (қызметтік) міндеттерін орындауына байланысты оның өміріне және (немесе) денсаулығына келтірілген зиянды өтеу бөлігінде жұмыс беруші жасасқан жұмыскер еңбек (қызметтік) міндеттерін орындаған кезде оны жазатайым оқиғалардан сақтандыру шарттары және аннуитеттік сақтандыру шарттары бойынша сақтандыру төлемдері;

      44) материалдық нұқсанды өтеудің сот шешімі бойынша тағайындалатын, сондай-ақ сот шығыстарының сомалары;

      45) гуманитарлық көмек түрінде алынған мүліктің құны;

      46) жұмыс беруші өз жұмыскерлерін міндетті сақтандыру шарттары бойынша төлейтін сақтандыру сыйлықақылары;

      47) гранттар қаражаты есебінен төлемдер (еңбекке ақы төлеу түріндегі төлемдерден басқа);

      48) түсті және қара металдардың сынықтары мен қалдықтарын жинау жөніндегі қызметті жүзеге асыратын заңды тұлғаға осындай сынықтар мен қалдықтарды өткізуден түсетін кіріс – осындай кіріс сомасының 85 пайызы мөлшеріндегі кіріс.

      Осы тармақшада көзделген кірісті айқындау кезінде осы Кодекстің 37-тарауында көрсетілген салықтық шегерімдер қолданылмайды.

      49) алып тасталды – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

      50) осы Кодекстің 293-бабы 1-тармағының 6) тармақшасында аталған заңды тұлғалар жұмыскерлерінің кірістері.

      ЗҚАИ-ның ескертпесі!
      51) тармақша ҚР 25.12.2017 № 121-VI Заңына сәйкес 01.10.2020 дейін қолданыста болды.

      52) осы Кодекстің 289-бабының 1-тармағында айқындалған коммерциялық емес ұйымның жарғылық мақсаттар мен міндеттерді іске асыру шеңберінде осындай ұйыммен еңбек қатынастарында тұрмайтын және (немесе) қызметтерді көрсету, жұмыстарды орындау туралы шарт шеңберінен тыс жеке тұлғаның жол жүруіне, тұруына және тамақтануына арналған шығыстары түрінде алынған жеке тұлғаның кірістері;

      53) резидент-жеке тұлға үш жыл және одан да көп мерзімге жасалған жинақтаушы сақтандыру шарты бойынша күнтізбелік жыл ішінде төлеген, республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарына қолданыста болатын айлық есептік көрсеткіштің 320 еселенген мөлшері шегіндегі сақтандыру сыйлықақылары (егер шартта сақтандыру сыйлықақыларын бөліп төлеу көзделген жағдайда – сақтандыру жарналары).

      Осы тармақшаның бірінші бөлігінің мақсаттары үшін кірісті түзету сақтандыру сыйлықақысын (сақтандыру жарнасын) төлеу күні тура келетін салықтық кезеңде қолданылады және мыналар осындай түзетуді қолдану үшін растайтын құжаттар болып табылады:

      салықтық шегерімді қолдану туралы өтініш;

      жинақтаушы сақтандыру шарты;

      сақтандыру жарналарын төлеу графигі (болған кезде);

      сақтандыру сыйлықақысының (сақтандыру жарналарының) төленгенін растайтын құжат;

      54) ерікті зейнетақы жарналары есебінен зейнетақымен қамсыздандыру туралы шарттың талаптарына сәйкес ерікті зейнетақы жарналарын есепке алу үшін жеке зейнетақы шотында ескерілетін кепілдік берілген өтеудің талап етілмеген сомасы;

      55) жеке тұлғалардың ұлттық валютада (теңгеде) орналастырылған депозиттері бойынша Қазақстан Республикасының Үкіметі айқындаған тәртіппен төленетін өтемақы (сыйлықақы);

      56) кірісі осы Кодекстің 681-бабының 2-1-тармағына сәйкес есептелген цифрлық активтерді өткізу кезінде құн өсімінен түсетін кіріс.

      2. Салық агенті жеке тұлғаның кірісіне осы баптың 1-тармағының 13), 14) және 18) тармақшаларында көзделген кіріс түзетуді жеке тұлғаның осындай кірістен жеке табыс салығын ұстап қалу күнінен кеш өтініш жасауы себебінен қолданбаған жағдайда, жеке тұлға осындай кірістен жеке табыс салығын ұстап қалуды жүргізген салық агентіне кіріс төлеу жүргізілген күнтізбелік жыл және оның алдындағы күнтізбелік жыл ішінде өтініш пен растайтын құжаттарды ұсынуға құқылы, солардың негізінде салық агенті салық салуға жататын кірістерді қайта есептеуді жүргізеді.

37-тарау. САЛЫҚТЫҚ ШЕГЕРІМДЕР

      ЗҚАИ-ның ескертпесі!
      342-бапқа өзгеріс енгізу көзделген - ҚР 26.12.2018 № 203-VI Заңымен (01.01.2020 бастап қолданысқа енгізіледі).

342-бап. Салықтық шегерімдер бойынша жалпы ережелер

      1. Жеке тұлғаның мынадай салықтық шегерім түрлерін қолдануға құқығы бар:

      1) міндетті зейнетақы жарналары түріндегі салықтық шегерім – Қазақстан Республикасының әлеуметтік қорғау туралы заңнамасында белгіленген мөлшерде;

      1-1) міндетті әлеуметтік медициналық сақтандыруға арналған жарналар бойынша салықтық шегерім – Қазақстан Республикасының міндетті әлеуметтік медициналық сақтандыру туралы заңнамасында белгіленген мөлшерде;

      2) зейнетақы төлемдері және жинақтаушы сақтандыру шарттары бойынша салықтық шегерім;

      3) стандартты салықтық шегерімдер (бұдан әрі – стандартты шегерімдер);

      4) өзге салықтық шегерімдер (бұдан әрі – өзге шегерімдер), олар:

      ерікті зейнетақы жарналары бойынша салықтық шегерімді;

      медицинаға арналған салықтық шегерімді;

      сыйақылар бойынша салықтық шегерімді қамтиды.

      2. Салықтық шегерімдерді:

      1) осы Кодекстің 343-бабында көзделген тәртіппен және жағдайларда төлем көзінен салық салуға жататын кірістер бойынша – cалық агентінің;

      2) осы баптың 3-тармағына сәйкес жеке тұлға дербес салық салуға жататын кірістер бойынша – жеке тұлғаның дербес қолдануына жатады.

      3. Салықтық шегерімдер, егер көрсетілген шегерімдер жұмыскердің кірісін айқындау кезінде жүргізілмеген болса, жеке тұлға дербес салық салуға жататын кірістердің жиынтық сомасы бойынша жеке табыс салығын есептеу кезінде қолданылады.

      4. Салықтық шегерімдерді қолдану құқығын растайтын құжаттар (бұдан әрі – растайтын құжаттар) негізінде салықтық шегерімдер қолданылады. Мұндай құжаттардың түпнұсқалары осы Кодекстің 48-бабының 2-тармағында белгіленген талап қоюдың ескіру мерзімі ішінде жеке тұлғада сақталады.

      5. Салықтық шегерімдер осы баптың 1-тармағында көрсетілген тәртіптегі реттілікпен қолданылады.

      Ескертпе.

      Осы тарауды қолдану мақсатында айлық есептік көрсеткіш деп республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарына қолданыста болатын ең төмен жалақы мөлшері түсініледі.

      ЗҚАИ-ның ескертпесі!
      343-бапқа өзгеріс енгізу көзделген – ҚР 02.04.2019 № 241-VI Заңымен (01.01.2020 бастап қолданысқа енгізіледі).
      ЗҚАИ-ның ескертпесі!
      343-бапқа өзгеріс енгізу көзделген – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

343-бап. Салық агентінде салықтық шегерімдерді қолдану ерекшеліктері

      1. Міндетті зейнетақы жарналары түріндегі, міндетті әлеуметтік медициналық сақтандыруға арналған жарналар бойынша және осы Кодекстің 345-бабының 1-тармағында көрсетілген зейнетақы төлемдері бойынша салықтық шегерімдерді қоспағанда, салықтық шегерімдерді салық агенті төлем көзінен:

      1) жеке тұлғаның салықтық шегерімдерді қолдану туралы өтініші;

      2) растайтын құжаттардың көшірмелері негізінде қолданады. Мұндай көшірмелер осы Кодекстің 48-бабының 2-тармағында белгіленген талап қоюдың ескіру мерзімі ішінде салық агентінде сақталады.

      2. Күнтізбелік жыл ішінде салық агенті ауысқан кезде, оның қайта ұйымдастырылу жағдайларын қоспағанда, алдыңғы салық агентінде түзілген, салықтық шегерімнің қолданылмаған сомасы жаңа салық агентінде есепке алынбайды.

      Осы тармақтың ережесі осы Кодекстің 346-бабы 1-тармағының 2) және 3) тармақшаларында көзделген стандартты шегерімдерге қолданылмайды, ол бойынша алдыңғы салық агентінде түзілген салықтық шегерімнің асып кетуі осы Кодексте белгіленген шекте жаңа салық агентінде есепке алынады. Бұл ретте жеке тұлға алдыңғы салық агенті берген жеке тұлғамен есеп айырысулар туралы анықтаманы береді.

      3. Жеке тұлға міндетті зейнетақы жарналары түріндегі және міндетті әлеуметтік медициналық сақтандыруға арналған жарналар бойынша салықтық шегерімдерді қоспағанда, салықтық кезеңде салықтық шегерімнің белгілі бір түрін бір салық агентінде ғана қолдануға құқылы.

      4. Егер салық агенті жеке тұлғаның кірістен жеке табыс салығын ұстап қалу күнінен кеш өтініш жасауы себебінен жеке тұлғаның осындай кірісіне салықтық шегерімдерді қолданбаған жағдайда, онда жеке тұлға осындай кірістен жеке табыс салығын ұстап қалуды жүргізген салық агентіне өтініш пен растайтын құжаттарды ұсынуға құқылы, солардың негізінде салық агенті осы Кодекстің 48-бабының 2-тармағында көзделген талап қоюдың ескіру мерзімі шегінде кірістерге қайта есептеу жүргізеді.

344-бап. Жеке тұлғаның салықтық шегерімдерді дербес қолдану ерекшеліктері

      Салық агентінде түзілген салықтық шегерімдердің асып кету сомасын, сондай-ақ салық агентінде салықтық шегерімнің қолданылмаған сомасын жеке тұлға дербес салық салуға жататын жеке тұлғаның салық салынатын кірісін есептеу кезінде жеке тұлға дербес есепке алады.

      ЗҚАИ-ның ескертпесі!
      345-бап жаңа редакцияда көзделген – ҚР 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

345-бап. Зейнетақы төлемдері және жинақтаушы сақтандыру шарттары бойынша салықтық шегерім

      1. Салық салуға жататын, зейнетақы төлемдері түріндегі кіріске салықтық шегерім мынадай мөлшерлерде қолданылады:

      1) осы Кодекстің 326-бабының 1) тармақшасында көзделген төлемдер бойынша – зейнетақы төлемі жүзеге асырылатын әрбір ай үшін республикалық бюджет туралы заңда белгіленген және зейнетақы төлемі түріндегі кірісті есепке жазу күніне қолданыста болатын айлық есептік көрсеткіштің 14 еселенген мөлшерінде;

      2) осы Кодекстің 326-бабының 2) тармақшасында көзделген төлемдер бойынша – республикалық бюджет туралы заңда белгіленген және зейнетақы төлемі түріндегі кірісті есепке жазу күніне қолданыста болатын айлық есептік көрсеткіштің 168 еселенген мөлшерiнде.

      2. Сақтандыру ұйымдары жүзеге асыратын, сақтандыру сыйлықақылары бірыңғай жинақтаушы зейнетақы қорындағы зейнетақы жинақтары есебінен төленген сақтандыру төлемдері түріндегі, салық салуға жататын жинақтаушы сақтандыру шарттары бойынша кіріске сақтандыру төлемі жүзеге асырылатын, сақтандыру төлемі түріндегі кіріс есепке жазылатын әрбір ай үшін республикалық бюджет туралы заңда белгіленген және сақтандыру төлемі түріндегі кірісті есепке жазу күніне қолданыста болатын айлық есептік көрсеткіштің 14 еселенген мөлшері сомасында салықтық шегерім қолданылады.

      ЗҚАИ-ның ескертпесі!
      346-бапқа өзгеріс енгізу көзделген - ҚР 26.12.2018 № 203-VI Заңымен (01.01.2020 бастап қолданысқа енгізіледі); 06.05.2020 № 324-VI Заңымен (01.01.2020 бастап қолданысқа енгізіледі); 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңдарымен.

346-бап. Стандартты шегерімдер

      1. Мыналар стандартты шегерімдер болып табылады:

      1) республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарына қолданыста болатын айлық есептік көрсеткіштің 14 еселенген мөлшері. Стандартты шегерім әрбір күнтізбелік айға қолданылады. Күнтізбелік жыл үшін стандартты шегерімнің жалпы сомасы республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарына қолданыста болатын айлық есептік көрсеткіштің 168 еселенген мөлшерінен аспауға тиіс;

      2) осы тармақшаны қолдану күніне мұндай адамның:

      Ұлы Отан соғысына қатысушы, жеңілдіктер бойынша Ұлы Отан соғысының қатысушыларына теңестірілген адам және басқа мемлекеттердің аумағындағы ұрыс қимылдарының ардагері;

      Ұлы Отан соғысы жылдарында тылдағы қажырлы еңбегі мен мінсіз әскери қызметі үшін бұрынғы КСР Одағының ордендерімен және медальдарымен наградталған адам;

      1941 жылғы 22 маусым – 1945 жылғы 9 мамыр аралығында кемінде алты ай жұмыс істеген (қызмет өткерген) және Ұлы Отан соғысы жылдарында тылдағы қажырлы еңбегі мен мінсіз әскери қызметі үшін бұрынғы КСР Одағының ордендерімен және медальдарымен наградталмаған адам;

      бірінші, екінші немесе үшінші топтардағы мүгедектігі бар адам;

      мүгедектігі бар бала болып табылатыны негізінде күнтізбелік жыл үшін айлық есептік көрсеткіштің 882 еселенген мөлшері.

      Жеке тұлғаның осы тармақшаны қолдануға бірнеше негіздері болған жағдайда, кірістерді алып тастау осы тармақшада белгіленген кіріс шегінен аспауға тиіс;

      3) осы тармақшаны қолдану күніне мұндай адамның:

      он сегіз жасқа толғанға дейін әрбір осындай мүгедектігі бар бала үшін – мүгедектігі бар баланың ата-анасының, қорғаншыларының, қамқоршыларының бірі;

      өмір бойына әрбір осындай адам үшін – "бала кезінен мүгедектігі бар адам" деген себеппен мүгедектігі бар адам деп танылған адамның ата-анасының, қорғаншыларының, қамқоршыларының бірі;

      асырап алынған бала он сегіз жасқа толғанға дейін әрбір осындай адам үшін – бала асырап алушылардың бірі;

      жетім балаларды, ата-анасының қамқорлығынсыз қалған балаларды баланы қабылдайтын отбасына беру туралы шарттың қолданылу мерзімі кезеңінде әрбір осындай адам үшін – жетім балаларды және ата-анасының қамқорлығынсыз қалған балаларды баланы қабылдайтын отбасына қабылдап алған ата-аналардың бірі болып табылатыны негізінде күнтізбелік жыл үшін айлық есептік көрсеткіштің 882 еселенген мөлшері.

      Осы тармақшаның ережелері:

      қорғаншылыққа және қамқоршылыққа мұқтаж адамдардың қорғаншылары және қамқоршылары болып табылатын тиісті білім беру ұйымдары, медициналық ұйымдар, халықты әлеуметтік қорғау ұйымдары әкімшіліктерінің жұмыскерлеріне қатысты олардың осындай ұйымдарымен еңбек қатынастарында болуына байланысты;

      Қазақстан Республикасының неке-отбасы заңнамасына сәйкес асырап алынатын баланың (балалардың) анасымен немесе әкесімен некеге тұратын (ерлі-зайыптылықта болатын) адамдарға қатысты қолданылмайды.

      2. Осы баптың 1-тармағының 2) және 3) тармақшаларында көзделген стандартты шегерімдер осы салықтық шегерімдерді қолдану үшін негіз туындаған, бар немесе болған күнтізбелік жылда қолданылады.

      ЗҚАИ-ның ескертпесі!
      347-бапқа өзгеріс енгізу көзделген - ҚР 26.12.2018 № 203-VI Заңымен (01.01.2020 бастап қолданысқа енгізіледі).

347-бап. Ерікті зейнетақы жарналары бойынша салықтық шегерім

      1. Ерікті зейнетақы жарналары бойынша салықтық шегерімді Қазақстан Республикасының резидент-жеке тұлғасы Қазақстан Республикасының әлеуметтік қорғау туралы заңнамасына сәйкес өз пайдасына жұмсалған, ерікті зейнетақы жарналарын төлеуге арналған шығыстар бойынша қолданады.

      2. Ерікті зейнетақы жарналарының төленгенін растайтын құжат ерікті зейнетақы жарналары бойынша салықтық шегерімді қолдану үшін растайтын құжат болып табылады.

      3. Ерікті зейнетақы жарналары бойынша салықтық шегерім ерікті зейнетақы жарналарын төлеу күніне тура келетін салықтық кезеңде қолданылады.

      4. Осы баптың ережелері ерікті зейнетақы жарналары есебінен зейнетақымен қамсыздандыру туралы шарттың талаптарына сәйкес ерікті зейнетақы жарналарын есепке алу үшін жеке зейнетақы шотында ескерілетін кепілдік берілген өтеудің талап етілмеген сомасына қолданылмайды.

      ЗҚАИ-ның ескертпесі!
      348-бапқа өзгеріс енгізу көзделген – ҚР 10.12.2020 № 382-VI (01.01.2022 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

348-бап. Медицинаға арналған салықтық шегерім

      1. Медицинаға арналған салықтық шегерім медициналық көрсетілетін қызметтерге (косметологиялықтан басқа) ақы төлеуге арналған шығыстар бойынша қолданылады.

      Осы баптың ережелері осы Кодекстің 319-бабы 2-тармағының 10-1) тармақшасында көзделген жағдайларға қолданылмайды.

      2. Медицинаға арналған салықтық шегерімді Қазақстан Республикасының резидент-жеке тұлғасы өз пайдасына жұмсалған медицинаға арналған шығыстар бойынша қолданады.

      3. Медицинаға арналған салықтық шегерім күнтізбелік жылға айқындалған айлық есептік көрсеткіштің 94 еселенген мөлшерінен аспайтын мөлшерде қолданылады.

      Бұл ретте осы Кодекстің 341-бабы 1-тармағының 18) тармақшасына сәйкес жеке тұлғаның медициналық көрсетілетін қызметтерге (косметологиялықтан басқа) шығыстарын және (немесе) ауырған жағдайда ерікті сақтандыру шарттары бойынша сақтандыру сыйлықақыларын жұмыскердің пайдасына төлеуге кететін жұмыс берушінің шығыстарын жабу үшін медицинаға және кірісті түзетуге арналған салықтық шегерімнің жалпы сомасы күнтізбелік жыл үшін жиынтығында күнтізбелік жыл үшін айлық есептік көрсеткіштің 94 еселенген мөлшерінен аспауға тиіс.

      4. Медицинаға арналған салықтық шегерімді қолдану үшін мыналар растайтын құжаттар болып табылады:

      1) жазбаша нысанда жасалған жағдайда – медициналық көрсетілетін қызметтердің құны бөліп көрсетілген ақылы медициналық қызметтерді көрсетуге арналған шарт;

      2) медициналық көрсетілетін қызметтердің құны туралы ақпаратты қамтитын үзінді көшірме;

      3) медициналық көрсетілетін қызметтерге ақы төлеу фактісін растайтын құжат.

      5. Медициналық көрсетілетін қызметтерге ақы төлеуге арналған шығыстар бойынша салықтық шегерімдер неғұрлым кеш болатын мынадай күндердің біріне тура келетiн салықтық кезеңде қолданылады:

      медициналық көрсетілетін қызметтерді алу күні;

      медициналық көрсетілетін қызметтерге ақы төлеу күні.

      6. Қазақстан Республикасының шегінен тыс жерде ұсынылған медициналық көрсетілетін қызметтерге шетел валютасымен ақы төленген кезде осы баптың 1-тармағында көрсетілген шығыстарды теңгемен қайта есептеу төлемді жүзеге асыру күніне Қазақстан Республикасы ұлттық валютасының шетел валюталарына ресми бағамы қолданыла отырып жүзеге асырылады.

      ЗҚАИ-ның ескертпесі!
      349-бапқа өзгеріс енгізу көзделген - ҚР 26.12.2018 № 203-VI Заңымен (01.01.2020 бастап қолданысқа енгізіледі).

349-бап. Сыйақылар бойынша салықтық шегерім

      1. Сыйақылар бойынша салықтық шегерімді Қазақстан Респуликасының резидент-жеке тұлғасы өз пайдасына жұмсалған, Қазақстан Республикасының тұрғын үй құрылысы жинақ ақшасы туралы заңнамасына сәйкес Қазақстан Республикасының аумағында тұрғын үй жағдайларын жақсарту жөніндегі іс-шараларды жүргізуге тұрғын үй құрылысы жинақ банктерінен алынған ипотекалық тұрғын үй қарыздары бойынша сыйақыны төлеуге арналған шығыстар бойынша қолданады.

      2. Сыйақылар бойынша салықтық шегерімді қолдану үшін мыналар растайтын құжаттар болып табылады:

      1) Қазақстан Республикасының тұрғын үй құрылысы жинақ ақшасы туралы заңнамасына сәйкес Қазақстан Республикасының аумағында тұрғын үй жағдайларын жақсарту жөніндегі іс-шараларды жүргізуге тұрғын үй құрылысы жинақ банкімен жасалған ипотекалық тұрғын үй қарызы шарты;

      2) сыйақы сомалары бөліп көрсетілген ипотекалық тұрғын үй қарызын өтеу кестесі;

      3) осындай қарыз бойынша сыйақының өтелгенін растайтын құжат.

      3. Салықтық шегерімдер неғұрлым кеш болатын мынадай күндердің біріне тура келетін салықтық кезеңде қолданылады:

      ипотекалық тұрғын үй қарызын өтеу кестесі бойынша сыйақыны өтеу күні;

      сыйақыны төлеу күні.

38-тарау. Төлем көзінен ұстап қалатын жеке табыс салығы бойынша есептеу, төлеу және салықтық есептілікті ұсыну тәртібі

      ЗҚАИ-ның ескертпесі!
      350-бапқа өзгеріс енгізу көзделген - ҚР 26.12.2018 № 203-VI Заңымен (01.01.2020 бастап қолданысқа енгізіледі).
      ЗҚАИ-ның ескертпесі!
      350-бапқа өзгеріс енгізу көзделген – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 24.06.2021 № 53-VII (01.01.2025 бастап қолданысқа енгізіледі) Заңдарымен.

350-бап. Төлем көзінен ұстап қалатын жеке табыс салығы бойынша жалпы ережелер

      1. Жеке табыс салығын есептеуді, ұстап қалуды және бюджетке төлеуді төлем көзінен салық агенті осы Кодекстің 321-бабының 1)12) және 17) тармақшаларында көрсетілген кірістер бойынша, егер мұндай кірістерді аталған салық агенті төлеуге тиіс болса (төлесе), жүзеге асырады.

      2. Егер осы баптың 3-тармағында өзгеше белгіленбесе, резидент-жеке тұлғаға кіріс төлейтін мынадай тұлғалар салық агенттері деп танылады:

      1) дара кәсіпкер;

      2) жеке практикамен айналысатын адам;

      3) заңды тұлға, оның ішінде Қазақстан Республикасында қызметін тұрақты мекеме арқылы жүзеге асыратын бейрезидент.

      Бұл ретте бейрезидент-заңды тұлға филиалын, өкілдігін немесе филиал немесе өкілдік ашпай тұрақты мекемесін Қазақстан Республикасының салық органдарында тіркеу есебіне қойған күннен бастап салық агенті деп танылады;

      4) егер филиал, өкілдік қосарланған салық салуды болғызбау және салықтарды төлеуден жалтаруға жол бермеу мәселелерін реттейтін халықаралық шартқа немесе осы Кодекстің 220-бабына сәйкес тұрақты мекеме құрмаса, Қазақстан Республикасында қызметін филиал, өкілдік арқылы жүзеге асыратын бейрезидент-заңды тұлға.

      3. Мыналар салық агенттері деп танылмайды:

      1) Қазақстан Республикасында аккредиттелген, шет мемлекеттің дипломатиялық және оларға теңестірілген өкілдіктері, шет мемлекеттің консулдық мекемелері;

      2) Қазақстан Республикасы ратификациялаған халықаралық шарттарға сәйкес төлем көзінен жеке табыс салығын есептеу, ұстап қалу және аудару жөніндегі міндеттемеден босатылған халықаралық және мемлекеттік ұйымдар, шетелдік және қазақстандық үкіметтік емес қоғамдық ұйымдар және қорлар.

      4. Резидент-заңды тұлға өз шешімімен өзінің құрылымдық бөлімшесіне бір мезгілде мынадай міндетті жүктеуге құқылы:

      төлем көзінен салық салуға жататын, осындай құрылымдық бөлімше есепке жазған, төлеген кірістер бойынша жеке табыс салығын есептеу, ұстап қалу және аудару;

      осындай құрылымдық бөлімшенің шығыстары болып табылатын салық салу объектілері бойынша әлеуметтік салықты есептеу және төлеу.

      Резидент-заңды тұлға қабылдаған осындай шешім:

      жаңадан құрылған құрылымдық бөлімшеге қатысты – осы құрылымдық бөлімше құрылған күннен бастап немесе осы құрылымдық бөлімше құрылған тоқсаннан кейінгі тоқсанның басынан бастап;

      қалған жағдайларда – осындай шешім қабылданған тоқсаннан кейінгі тоқсанның басынан бастап қолданысқа енгізіледі.

      Резидент-заңды тұлғаның осындай шешімінің күшін жою осындай шешімнің күші жойылған тоқсаннан кейінгі тоқсанның басынан бастап қолданысқа енгізіледі.

      5. Депозитарлық қолхаттар бойынша кірістерден жеке табыс салығын есептеуді және ұстап қалуды осындай депозитарлық қолхаттардың базалық активінің эмитенті жүргізеді.

      Депозитарлық қолхаттардың базалық активі болып табылатын акциялар бойынша дивидендтер түрінде резидентке төленетін кірістер бойынша салық агентінің салықтық міндеттемені орындау, сондай-ақ төлем көзінен ұсталып қалған табыс салығын қайтару тәртібі осы Кодекстің 310-бабына сәйкес айқындалады.

      ЗҚАИ-ның ескертпесі!
      351-бапқа өзгеріс енгізу көзделген - ҚР 26.12.2018 № 203-VI Заңымен (01.01.2020 бастап қолданысқа енгізіледі).

351-бап. Жеке табыс салығын есептеу, ұстап қалу және төлеу

      1. Төлем көзінен салық салуға жататын кірістер бойынша жеке табыс салығын есептеуді салық агентi салық салуға жататын кірісті есепке жазу кезінде жүргізедi.

      Жеке табыс салығының сомасы осы бөлімге сәйкес айқындалатын төлем көзінен салық салынатын кіріс сомасына осы Кодекстің 320-бабында белгіленген мөлшерлемелерді қолдану арқылы есептеледі.

      2. Егер осы Кодексте өзгеше көзделмесе, жеке табыс салығын ұстап қалуды салық агентi төлем көзiнен салық салуға жататын кірісті төлеу күнінен кешiктiрмей жүргізедi.

      3. Егер осы бапта өзгеше көзделмесе, салық агентi төленген кірістер бойынша жеке табыс салығын аударуды кіріс төлеу жүзеге асырылған ай аяқталғаннан кейін күнтізбелік жиырма бес күннен кешіктірмей өзiнің тұрған жерi бойынша жүзеге асырады.

      4. Салық агентiнiң құрылымдық бөлiмшелерi жұмыскерлерiнiң кірістері бойынша жеке табыс салығын аудару құрылымдық бөлiмшелердің орналасқан жері бойынша тиiстi бюджеттерге жүргiзiледi.

      5. Осы Кодекстің ережелеріне сәйкес салық агенті төлем көзінен салық салуға жататын кірістерден есептелген жеке табыс салығы сомасын оны ұстап қалмай өз қаражаты есебінен төлеген кезде салық агентінің төлем көзінен жеке табыс салығын ұстап қалу және аудару жөніндегі міндеті орындалды деп есептеледі.

351-1-бап. Қазақстан Республикасының әлеуметтік қорғау туралы заңнамасына сәйкес біржолғы зейнетақы төлемінен жеке табыс салығын есептеу, ұстап қалу және төлеу ерекшеліктері

      1. Қазақстан Республикасының әлеуметтік қорғау туралы заңнамасына сәйкес біржолғы зейнетақы төлемі кезінде бірыңғай жинақтаушы зейнетақы қоры зейнетақы төлемдерін алушының және (немесе) уәкілетті оператордың банктік шотына аударған кезде салық агенті жеке табыс салығын есептеуді жүргізеді.

      Жеке табыс салығы осы Кодекстің 320-бабында белгіленген мөлшерлемелерді осы Кодекстің 353-бабының 3-1-тармағына сәйкес айқындалатын төлем көзінен салық салынатын кіріс сомасына қолдану арқылы есептеледі.

      2. Егер осы баптың 4, 5, 6 және 6-1-тармақтарында өзгеше көзделмесе, жеке табыс салығының сомасын ұстап қалуды салық агенті жеке тұлғаның таңдауы бойынша мынадай тәсілдердің бірі бойынша:

      1) осы Кодекстің 351-бабында көзделген тәртіппен;

      2) бірыңғай жинақтаушы зейнетақы қоры зейнетақы төлемдері үшін белгілеген график бойынша ай сайын тең үлестермен он алты жылдан аспайтын мерзім ішінде жүргізеді.

      Осы тармақта көрсетілген ұстап қалу зейнетақымен қамсыздандыру саласындағы уәкілетті органмен келісу бойынша уәкілетті орган белгілеген нысан бойынша салық агентіне ұсынылған жеке табыс салығын ұстап қалу туралы өтініш негізінде жүргізіледі.

      3. Салық агенті ұстап қалынған жеке табыс салығы сомасын аударуды:

      1) осы баптың 2-тармағының 1) тармақшасында көрсетілген жағдайда – біржолғы зейнетақы төлемі жүзеге асырылған келесі айдың;

      2) осы баптың 2-тармағының 2) тармақшасында көрсетілген жағдайда – бірыңғай жинақтаушы зейнетақы қоры зейнетақы төлемдері үшін белгілеген графикке сәйкес зейнетақы төлемін аудару басталған және жүзеге асырылатын келесі айдың;

      3) осы баптың 4, 5, 6 және 6-1-тармақтарында белгіленген жағдайларда жеке табыс салығының сомасы біржолғы ұсталған келесі айдың күнтізбелік жиырма бес күнінен кешіктірмей жүзеге асырады.

      4. Жеке тұлға Қазақстан Республикасының шегінен тыс жерге тұрақты тұруға кеткен кезде салық агенті біржолғы зейнетақы төлемінен ұстап қалмаған және аудармаған жеке табыс салығының сомасы осы Кодекстің 351-бабында көзделген тәртіппен зейнетақы төлемінің сомасынан біржолғы ұстап қалуға жатады.

      5. Қазақстан Республикасының заңнамасында белгіленген тәртіппен зейнетақы жинақтары мұраға қалдырылған адамға төленген кезде салық агенті біржолғы зейнетақы төлемінен ұстап қалмаған және аудармаған жеке табыс салығының сомасы осы Кодекстің 351-бабында көзделген тәртіппен зейнетақы төлемінің сомасынан біржолғы ұстап қалуға жатады.

      6. Жеке тұлғаның сақтандыру ұйымымен жасалған зейнетақы аннуитеті шарты болған кезде біржолғы зейнетақы төлемі сомасынан жеке табыс салығын салық агентінің осы Кодекстің 351-бабында көзделген тәртіппен мынадай жағдайларда:

      1) зейнетақы жинақтарын сақтандыру ұйымына аударған кезде – зейнетақы жинақтарының сомасынан;

      2) осы баптың 2-тармағы бірінші бөлігі 2) тармақшасының ережелері біржолғы зейнетақы төлемі түріндегі кіріске бұрын қолданылған кезде – зейнетақы жинақтарының сомасынан;

      3) біржолғы зейнетақы төлемін жүзеге асырған кезде жеке тұлғаның бірыңғай жинақтаушы зейнетақы қорындағы жеке зейнетақы шотында қалған сомадан біржолғы ұстап қалуына жатады.

      6-1. Еңбек сіңірген жылдары үшін зейнетақы төлемдерін алушы болып табылатын жеке тұлғаға біржолғы зейнетақы төлемі кезінде салық агенті осы Кодекстің 351-бабында көзделген тәртіппен жеке табыс салығын ұстап қалуды жүргізеді.

      Осы тармақтың ережелері зейнетақы жинақтарының сомасынан жеке табыс салығын ұстап қалу арқылы осы баптың 2-тармағы бірінші бөлігінің 2) тармақшасында көзделген жеке табыс салығын ұстап қалу тәсілі жеке тұлғаның кірістеріне бұрын қолданылған жағдайда да қолданылады.

      7. Осы баптың мақсатында бірыңғай жинақтаушы зейнетақы қоры салық агенті деп танылады.

352-бап. Мемлекеттік мекемелердің жеке табыс салығын есептеу, ұстап қалу және төлеу ерекшеліктері

      1. Мемлекеттік органның шешімі бойынша оның құрылымдық бөлімшелері және (немесе) аумақтық органдары өзіне (өздеріне) ведомстволық бағынысты мемлекеттік мекемелер жұмыскерлерінің кірістері бойынша салық агенттері ретінде қаралуы мүмкін.

      2. Жергілікті атқарушы органның шешімі бойынша құрылымдық бөлімшелері және (немесе) аумақтық (төмен тұрған) органдары оларға ведомстволық бағынысты мемлекеттік мекемелер жұмыскерлерінің кірістері бойынша салық агенттері ретінде қарастырылуы мүмкін.

      Бұл ретте осы бапта белгіленген тәртіппен салық агенттері деп танылған мемлекеттік мекемелер осы Кодекстің 12-бөлімінің мақсаттары үшін әлеуметтік салықты төлеушілер деп танылады.

      Жеке табыс салығын төлеу салық агентінің тұрған жері бойынша тиісті бюджеттерге жүргізіледі.

      3. Жеке табыс салығын есептеуді, ұстап қалуды және төлеуді салық агенті осы Кодекстің 350 және 351-баптарында белгіленген тәртіппен және мерзімдерде жүргізеді.

      4. Салық агенті жеке табыс салығы және әлеуметтік салық бойынша декларацияны осы Кодекстің 355-бабында белгіленген тәртіппен және мерзімдерде тапсырады.

353-бап. Төлем көзінен салық салынатын кірісті айқындау

      1. Жұмыскердің салық салынатын кірісінің сомасы мынадай тәртіппен айқындалады:

      жұмыскердің салықтық кезеңге есептелген, төлем көзінен салық салынуға жататын кірістерінің сомасы,

      алу

      осы Кодекстің 341-бабының 1-тармағында көзделген, салықтық кезеңдегі кірісті түзету сомасы,

      алу

      осы Кодекстің 342-бабында көрсетілген тәртіппен салықтық шегерімдер сомасы.

      1-1. Егер жұмыскердің салықтық кезең үшін есепке жазылған кірісі республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарына қолданыста болатын айлық есептік көрсеткіштің 25 еселенген мөлшерінен аспаса, жұмыскердің салық салынатын кірісінің осы баптың 1-тармағында айқындалған сомасы 90 пайызға азайтылады.

      2. Мүліктік кірістен басқа, дара кәсіпкер, жеке практикамен айналысатын адам болып табылмайтын жеке тұлға азаматтық-құқықтық сипаттағы шарттар бойынша тауарларды өткізуден, жұмыстарды орындаудан, қызметтерді көрсетуден алған салық салынатын кіріс мөлшері мынадай тәртіппен айқындалады:

      мүліктік кірістен басқа, дара кәсіпкер, жеке практикамен айналысатын адам болып табылмайтын жеке тұлға тауарларды өткізуден, жұмыстарды орындаудан, қызметтерді көрсетуден ағымдағы салықтық кезеңде алған, төлем көзінен салық салуға жататын кірістер сомасы,

      алу

      осы Кодекстің 341-бабының 1-тармағында көзделген ағымдағы салықтық кезеңде кірісті түзету сомасы,

      алу

      міндетті зейнетақы жарналары, міндетті әлеуметтік медициналық сақтандыруға арналған жарналар түріндегі салықтық шегерімдердің және осы Кодекстің 346-бабы 1-тармағының 2) және (немесе) 3) тармақшаларында көрсетілген стандартты шегерімдердің сомасы.

      3. Зейнетақы төлемдері түріндегі салық салынатын кіріс мөлшері мынадай тәртіппен айқындалады:

      1) бірыңғай жинақтаушы зейнетақы қорынан:

      салық салуға жататын, зейнетақы төлемдері түріндегі кіріс сомасы,

      алу

      осы Кодекстің 341-бабының 1-тармағында көзделген, жеке табыс салығы бойынша түзету сомасы

      алу

      осы Кодекстің 345-бабының 1-тармағында және 346-бабы 1-тармағының 2) және (немесе) 3) тармақшаларында көрсетілген тәртіппен және мөлшерлерде салықтық шегерімдер сомасы;

      2) ерікті жинақтаушы зейнетақы қорынан – салық салуға жататын, зейнетақы төлемдері түріндегі кіріс мөлшерінде.

      3-1. Бірыңғай жинақтаушы зейнетақы қорынан төленетін біржолғы зейнетақы төлемдері түріндегі салық салынатын кірістің мөлшері мынадай тәртіппен айқындалады:

      біржолғы зейнетақы төлемдері түріндегі кіріс сомасы

      алу

      осы Кодекстің 346-бабы 1-тармағының 2) және (немесе) 3) тармақшаларында көрсетілген салықтық шегерімдердің сомасы.

      4. Жинақтаушы сақтандыру шарттары бойынша салық салынатын кіріс мөлшері мынадай тәртіппен айқындалады:

      салық салуға жататын, жинақтаушы сақтандыру шарттары бойынша кіріс сомасы,

      алу

      осы Кодекстің 341-бабының 1-тармағында көзделген кірісті түзету сомасы,

      алу

      осы Кодекстің 345-бабының 2-тармағында көрсетілген тәртіппен және мөлшерде салықтық шегерім сомасы.

      5. Салық агентінен салық салынатын кірістердің, оның ішінде осы баптың 1, 2, 3 және 4-тармақтарында көрсетілмеген кіріс түрлері бойынша мөлшері мынадай тәртіппен айқындалады:

      төлем көзінен салық салуға жататын, осы баптың 1, 2, 3 және 4-тармақтарында көрсетілмеген, ағымдағы салықтық кезеңде алынған барлық кірістердің сомасы,

      алу

      осы Кодекстің 341-бабының 1-тармағында көзделген, ағымдағы салықтық кезеңде кірісті түзету сомасы,

      алу

      осы Кодекстің 346-бабы 1-тармағының 2) және 3) тармақшаларында көрсетілген стандартты шегерім сомасы.

      6. Төлем көзінен салық салуға жататын кірістің шетел валютасындағы сомасы кіріс төленген күннің алдындағы соңғы жұмыс күні айқындалған валюта айырбастаудың нарықтық бағамы қолданыла отырып, Қазақстан Республикасының ұлттық валютасымен қайта есептеледі.

      7. Егер осы баптың 1 – 5-тармақтарында көзделген тәртіппен айқындалған сома теріс болып табылса, онда мұндай сома салықтық шегерімдердің асып кетуі деп танылады.

      Салықтық шегерімдердің асып кету сомасы осы салықтық кезеңдерде салық салынатын кіріс есебінен өтеу үшін күнтізбелік жыл шегінде кейінгі салықтық кезеңдерге ауыстырылады.

      ЗҚАИ-ның ескертпесі!
      353-1-баппен толықтыру көзделген – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); жаңа редакцияда көзделген – ҚР 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

354-бап. Салықтық және есепті кезеңдер

      1. Салық агенттері төлем көзінен салық салуға жататын кірістерден жеке табыс салығын есептеу үшін күнтiзбелiк ай салықтық кезең болып табылады.

      2. Жеке табыс салығы және әлеуметтік салық бойынша декларацияны жасау үшін күнтiзбелiк тоқсан есепті кезең болып табылады.

      ЗҚАИ-ның ескертпесі!
      355-бапқа өзгеріс енгізу көзделген – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

355-бап. Жеке табыс салығы және әлеуметтік салық бойынша декларация

      1. Жеке табыс салығы және әлеуметтік салық бойынша декларацияны салық агенті тұрған жердегі салық органдарына есепті кезеңнен кейінгі екінші айдың 15-күнінен кешіктірмей:

      салық агенттері, оның ішінде тіркелген шегерімді пайдалана отырып арнаулы салық режимін қолданатын салық агенттері;

      әлеуметтік төлем агенттері немесе төлеушілер, оның ішінде Қазақстан Республикасының заңдарына сәйкес өз пайдасына тапсырады.

      2. Бірыңғай жер салығын төлеу негізінде арнаулы салық режимін қолданатын салық агенттері төлем көзінен ұстап қалатын жеке табыс салығының есептелген сомаларын бірыңғай жер салығын төлеушілерге арналған декларацияда көрсетеді.

      3. Құрылымдық бөлімшелері бар салық агенттері құрылымдық бөлімше орналасқан жердегі салық органына жеке табыс салығы және әлеуметтік салық бойынша декларацияға құрылымдық бөлімше бойынша жеке табыс салығы және әлеуметтік салық сомасын есептеу жөніндегі қосымшаны ұсынады.

      4. Ауыл шаруашылығы өнімін өндірушілер мен ауыл шаруашылығы кооперативтері үшін арнаулы салық режимін қолданатын салық агенттері бірыңғай төлемнің есептелген сомаларын жеке табыс салығы мен әлеуметтік салық бойынша декларацияда көрсетеді.

39-тарау. Жеке тұлға дербес есептейтін жеке табыс салығы бойынша есептеу, төлеу және салықтық есептілікті ұсыну тәртібі

      ЗҚАИ-ның ескертпесі!
      356-бапқа өзгеріс енгізу көзделген - ҚР 26.12.2018 № 203-VI Заңымен (01.01.2020 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

356-бап. Жеке тұлға дербес есептейтін жеке табыс салығы бойынша жалпы ережелер

      1. Жеке табыс салығын есептеуді және бюджетке төлеуді жеке тұлға:

      1) осы Кодекстің 321-бабының 1)12) және 17) тармақшаларында көрсетілген кірістер бойынша – осындай кірістерді салық агенті болып табылмайтын тұлғадан алған жағдайда;

      2) осы Кодекстің 321-бабының 13)18) тармақшаларында көрсетілген кірістер бойынша дербес жүзеге асырады.

      2. Жеке тұлға дербес салық салуға жататын, шетел валютасымен алынған (алуға жататын) кіріс кіріс алуға жататын күннің алдындағы соңғы жұмыс күні айқындалған валюта айырбастаудың нарықтық бағамы қолданыла отырып Қазақстан Республикасының ұлттық валютасымен қайта есептеледi.

357-бап. Жеке тұлға дербес салық салуға жататын жеке тұлғаның салық салынатын кірісін айқындау

      1. Дара кәсіпкердің, жеке практикамен айналысатын адамның және резидент-еңбекші көшіп келушінің кірісін қоспағанда, жеке тұлға дербес салық салуға жататын тиісті кірістің салық салынатын сомасы мынадай тәртіппен айқындалады:

      жеке тұлға дербес салық салуға жататын жеке тұлға кірісі,

      алу

      осы Кодекстің 341-бабының 1-тармағында көзделген, кірісті түзету сомасы,

      алу

      осы Кодекстің 342-бабында көрсетілген мөлшерде және тәртіппен салықтық шегерімдер сомасы.

      2. Жалпыға бірдей белгіленген салық салу режимін қолданатын дара кәсіпкер кірісінің салық салынатын сомасы мынадай тәртіппен айқындалады:

      дара кәсіпкердің осы Кодекстің 366-бабына сәйкес айқындалған салық салынатын кірісі,

      алу

      тауарлармен электрондық сауданы жүзеге асыратын дара кәсіпкердің салық салынатын кірісі алу

      осы Кодекстің 341-бабының 1-тармағында көзделген, кірісті түзету сомасы,

      алу

      осы Кодекстің 342-бабында көрсетілген мөлшерде және тәртіппен салықтық шегерімдер сомасы.

      Дара кәсіпкер кірісінің салық салынатын сомасын тауарлармен электрондық сауданы жүзеге асыратын дара кәсіпкердің салық салынатын кірісіне азайту, егер осындай қызмет операциялары бойынша пайда болған теріс бағамдық айырма сомасынан оң бағамдық айырма сомасының асып кетуі ескеріле отырып, тауарлармен электрондық сауданы жүзеге асырудан түсетін кірістер дара кәсіпкердің салықтық кезең үшін жиынтық түрде алған кірісінің кемінде 90 пайызын құраса, жүргізіледі. Бұл шарт сақталмаған кезде дара кәсіпкер осы тармақтың бірінші бөлігі үшінші және төртінші абзацтарының ережелерін қолдануға құқылы емес.

      3. Жеке практикамен айналысатын адам кірісінің салық салынатын сомасы осы Кодекстің 365-бабында белгіленген тәртіппен айқындалады.

      4. Резидент-еңбекші көшіп келуші кірісінің салық салынатын сомасы осы Кодекстің 360-бабында белгіленген тәртіппен айқындалады.

      ЗҚАИ-ның ескертпесі!
      358-бапқа өзгеріс енгізу көзделген – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

358-бап. Жеке тұлға дербес салық салуға жататын кірістер бойынша жеке табыс салығын есептеу

      1. Егер осы тармақта өзгеше көзделмесе, жеке тұлға дербес салық салуға жататын кірістерден жеке табыс салығын есептеу жеке табыс салығы бойынша декларацияда кейіннен көрсетіле отырып, салықтық кезеңде алынған кірістер бойынша жүргізіледі.

      Жеке практикамен айналысатын адамдардың кірістерінен жеке табыс салығын есептеу жеке табыс салығы бойынша декларацияда кейін көрсетіле отырып, әр айдың қорытындысы бойынша бір айда алынған кірістер бойынша жүргізіледі.

      Осы Кодекстiң 71-тарауына сәйкес кірістер мен мүлік туралы декларацияны тапсыру міндеті жүктелген тұлғалар кірістер мен мүлік туралы декларацияда көрсету арқылы жеке тұлға дербес салық салуға жататын кірістерден жеке табыс салығын есептейдi.

      2. Жеке тұлға дербес салық салуға жататын кірістерден жеке табыс салығының сомасы жеке тұлғаның салық салынатын тиісті кіріс түрінің сомасына осы Кодекстің 320-бабында белгіленген мөлшерлемені қолдану арқылы есептеледі.

      3. Патент, оңайлатылған декларация негізінде немесе арнаулы мобильдік қосымша пайдаланылатын шағын бизнес субъектілері үшін арнаулы салық режимін қолданатын дара кәсіпкерлер көрсетілген арнаулы салық режимдерінің шеңберінде салық салынатын кірістер боыйнша жеке табыс салығын есептеуді осы Кодекстің 77-тарауына сәйкес жүргізеді.

      4. Ауыл шаруашылығы өнімін өндірушілер үшін арнаулы салық режимін қолданатын дара кәсіпкерлер жеке табыс салығын (төлем көзінен салық салуға жататын кірістер бойынша есептелетін салықтан басқа) есептеуді осы Кодекстің 78-тарауының ережелерін ескере отырып жүргізеді.

      5. Жеке табыс салығының бюджетке төлеуге жататын сомасы мынадай тәртіппен айқындалады:

      жеке табыс салығының осы бапта көзделген тәртіппен есептелген сомасы,

      алу

      жеке табыс салығының осы Кодекстің 359-бабына сәйкес есепке жатқызу жүзеге асырылатын сомасы,

      алу

      корпоративтік табыс салығының осы баптың 6-тармағына сәйкес есепке жатқызу жүзеге асырылатын сомасы.

      6. Алып тасталды – ҚР 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі) Заңымен.

359-бап. Шетелдік салықты есепке жатқызу

      1. Резидент-жеке тұлғаның Қазақстан Республикасының шегінен тыс жердегі көздерден алған кірістерден Қазақстан Республикасының шегінен тыс жерде төленген кіріс салықтарының немесе жеке табыс салығына ұқсас өзге шетелдік салықтың (бұдан әрі осы баптың мақсатында – шетелдік табыс салығы) сомалары осындай шетелдік табыс салығының төленгенін растайтын құжат болған кезде жеке табыс салығының мөлшерлемесі шегінде осы Кодекстің 303-бабында айқындалған тәртіппен Қазақстан Республикасындағы жеке табыс салығын төлеу есебіне есепке жатқызуға жатады.

      2. Қазақстан Республикасындағы жеке табыс салығын төлеу есебіне бақыланатын шетелдік компанияның қаржылық пайдасынан немесе бақыланатын шетелдік компания тұрақты мекемесінің қаржылық пайдасынан шетелдік табыс салығының мынадай формула бойынша есептелген сомасы есепке жатқызуға жатады:

      Се = О х Ү х Мт/100 %, мұнда

      Се – шетелдік табыс салығының есепке жатқызылуға жататын сомасы;

      О – осы Кодекстің 340-бабына сәйкес резидент-жеке тұлғаның жылдық кірісіне енгізілген, бақыланатын шетелдік компанияның қаржылық пайдасының оң шамасы немесе бақыланатын шетелдік компания тұрақты мекемесінің қаржылық пайдасының оң шамасы;

      Ү – осы Кодекстің 297-бабына сәйкес айқындалатын, бақыланатын шетелдік компанияға резиденттің тікелей немесе жанама, немесе конструктивті қатысу немесе тікелей немесе жанама, немесе конструктивті бақылау коэффициенті;

      Мт – осы Кодекстің 340-бабы 3-тармағының 1) – 10) тармақшаларында көрсетілген кірістерден табыс салығы, оның ішінде Қазақстан Республикасында төлем көзінен ұстап қалынғаны есепке алынбай, осы Кодекстің 294-бабы 4-тармағының 12) тармақшасына сәйкес есептелген тиімді мөлшерлеме.

      Осы тармақтың ережелері жеңілдікті салық салынатын мемлекеттерде тіркелген және (немесе) бақыланатын шетелдік компанияның және (немесе) бақыланатын шетелдік компанияның тұрақты мекемесінің жиынтық пайдасын есептеу кезінде резидент ағымдағы салықтық кезеңде пассив кірістер үлесі бар формуланы пайдаланатын бақыланатын шетелдік компанияға және (немесе) бақыланатын шетелдік компанияның тұрақты мекемесіне қолданылмайды.

      Егер бақыланатын шетелдік компанияның қаржылық пайдасына немесе бақыланатын шетелдік компания тұрақты мекемесінің қаржылық пайдасына екі және одан көп шет мемлекетте шетелдік табыс салығы салынса, онда тиімді мөлшерлемесі осындай шет мемлекеттерде төленген шетелдік табыс салығының тиімді мөлшерлемелерінен барынша көп шаманы құрайтын шетелдік табыс салығы ғана есепке жатқызуға қабылданады. Осы абзацтың ережелері:

      1) бақыланатын шетелдік компанияға қатысу үлестерін (дауыс беретін акцияларын) жанама иеленген немесе жанама бақылау жасаған және бақыланатын шетелдік компанияның қаржылық пайдасынан немесе бақыланатын шетелдік компания тұрақты мекемесінің қаржылық пайдасынан шетелдік табыс салығы (осындай жанама иелену немесе осындай жанама бақылау сол (солар) арқылы жүзеге асырылатын бақыланатын тұлға (тұлғалар) тіркелген) екі және одан көп шет мемлекетте төленген кезде, немесе

      2) бақыланатын шетелдік компанияға қатысу үлестерін (дауыс беретін акцияларын) тікелей иеленген немесе тікелей бақылау жасаған және бақыланатын шетелдік компания тұрақты мекемесінің қаржылық пайдасынан шетелдік табыс салығы:

      бақыланатын шетелдік компанияның тұрақты мекемесі;

      тұрақты мекеме құрған бақыланатын шетелдік компания тіркелген шет мемлекеттерде төленген кезде қолданылады.

      Резидент бақыланатын шетелдік компанияға қатысу үлестерін (дауыс беретін акцияларын) тікелей және жанама немесе тікелей және конструктивті иеленген не резиденттің тікелей және жанама немесе тікелей және конструктивті бақылауы болған жағдайда, бақыланатын шетелдік компанияның қаржылық пайдасынан немесе бақыланатын шетелдік компания тұрақты мекемесінің қаржылық пайдасынан шетелдік табыс салығының осы тармаққа сәйкес есепке жатқызылуға жататын сомасы бақыланатын шетелдік компанияға қатысу үлестерін (дауыс беретін акцияларын) әрбір тікелей және жанама иелену немесе тікелей және конструктивті иелену не тікелей және жанама бақылау жасау немесе тікелей және конструктивті бақылау жасау бойынша жеке есептеледі. Бұл ретте бақыланатын шетелдік компанияға қатысу үлестерін (дауыс беретін акцияларын) тікелей және жанама иелену немесе тікелей және конструктивті иелену не тікелей және жанама бақылау жасау немесе тікелей және конструктивті бақылау жасау бойынша жеке есептелген осындай шетелдік табыс салығы шамаларының сомасы осы тармаққа сәйкес есепке жатқызылуға жатады.

      Осы тармақты қолдану үшін резидентте осы Кодекстің 303-бабы 4-тармағының бесінші бөлігінде көрсетілген құжаттар болуға тиіс.

      ЗҚАИ-ның ескертпесі!
      360-бапқа өзгеріс енгізу көзделген – ҚР 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

360-бап. Резидент-еңбекші көшіп келушінің кірісі

      1. Резидент-еңбекші көшіп келушілер салықтық кезең ішінде еңбекші көшіп келушіге рұқсат негізінде, Қазақстан Республикасының еңбек заңнамасына сәйкес жасалған еңбек шарттары бойынша алынған (алуға жататын) кірістер бойынша жеке табыс салығы бойынша алдын ала төлем төлеуді жүргізеді.

      2. Жеке табыс салығы бойынша алдын ала төлем еңбекші көшіп келушіге рұқсатты алуға (ұзартуға) арналған өтінішінде резидент-еңбекші көшіп келуші көрсеткен тиісті кезеңнің жұмыстар орындалатын (қызметтер көрсетілетін) әрбір айы үшін республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарына қолданыста болатын айлық есептік көрсеткіштің 4 еселенген мөлшерінде есептеледі.

      3. Резидент-еңбекші көшіп келуші жеке табыс салығы бойынша алдын ала төлем төлеуді еңбекші көшіп келушіге рұқсатты алғанға (ұзартқанға) дейін болатын жері бойынша жүргізеді.

      4. Салықтық кезең аяқталғаннан кейін резидент-еңбекші көшіп келушілер жеке табыс салығының сомасын есептеуді кірістің салық салынатын сомасына осы Кодекстің 320-бабының 1-тармағында белгіленген мөлшерлемені қолдану арқылы жүргізеді.

      5. Кірістің салық салынатын сомасы жұмыстарды орындаудан (қызметтерді көрсетуден) алынған (алуға жататын) кірістердің еңбекші көшіп келушіге рұқсатта көрсетілген тиісті кезеңнің жұмыстар орындалатын (қызметтер көрсетілетін) әрбір айы үшін есептелген, республикалық бюджет туралы заңда белгiленген және тиiстi қаржы жылының 1 қаңтарына қолданыста болатын айлық есептік көрсеткіштің 14 еселенген мөлшері сомасына азайтылған сомасы ретінде айқындалады.

      6. Резидент-еңбекші көшіп келуші салықтық кезең ішінде бюджетке төлеген алдын ала төлемдер сомасы есепті салықтық кезең үшін есептелген жеке табыс салығын төлеу есебіне есепке жатқызылады.

      7. Егер салықтық кезең ішінде жеке табыс салығы бойынша төленген алдын ала төлемдер сомасы есепті салықтық кезең үшін есептелген жеке табыс салығының сомасынан асып кетсе, онда мұндай асып кету сомасы артық төленген жеке табыс салығының сомасы болып табылмайды және қайтаруға немесе есепке жатқызуға жатпайды.

      8. Егер салықтық кезең ішінде жеке табыс салығы бойынша төленген алдын ала төлемдер сомасы есепті салықтық кезең үшін есептелген жеке табыс салығының сомасынан аз болса, онда жеке табыс салығын есептеу жеке табыс салығы бойынша декларацияда көрсетіледі және салықтық кезең қорытындысы декларациясы бойынша жеке табыс салығын төлеуді резидент-еңбекші көшіп келуші жеке табыс салығы бойынша декларацияны тапсыру мерзімнен кейін күнтізбелік он күннен кешіктірмей болатын жері бойынша жүзеге асырады.

      ЗҚАИ-ның ескертпесі!
      361-бапқа өзгеріс енгізу көзделген – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

361-бап. Салықтық кезең

      1. Егер осы бапта өзгеше белгіленбесе, жеке тұлға дербес салық салуға жататын кірістерден жеке табыс салығын есептеу үшін күнтізбелік жыл салықтық кезең болып табылады.

      2. Жеке тұлға күнтізбелік жыл басталғаннан кейін дара кәсіпкер ретінде тіркелген кезде дара кәсіпкер ретінде мемлекеттік тіркелген күнінен бастап күнтізбелік жыл соңына дейінгі уақыт кезеңі ол үшін бірінші салықтық кезең болып табылады.

      3. Дара кәсіпкерді күнтізбелік жылдың соңына дейін дара кәсіпкер ретінде тіркеу есебінен шығарған кезде күнтізбелік жыл басталғаннан бастап дара кәсіпкер ретінде тіркеу есебінен шығарылған күнге дейінгі уақыт кезеңі ол үшін соңғы салықтық кезең болып табылады.

      4. Жеке тұлғаны күнтізбелік жыл басталғаннан кейін дара кәсіпкер ретінде тіркеген және осы жылдың соңына дейін дара кәсіпкер ретінде тіркеу есебінен шығарған кезде дара кәсіпкер ретінде мемлекеттік тіркелген күнінен бастап дара кәсіпкер ретінде тіркеу есебінен шығарылған күнге дейінгі уақыт кезеңі ол үшін салықтық кезең болып табылады.

      5. Дара кәсіпкер күнтізбелік жыл ішінде кәсіпкерлік қызметін шағын бизнес субъектілері үшін арнаулы салық режимінде және жалпыға бірдей белгіленген тәртіппен жүзеге асырған кезде салықтық кезеңге кәсіпкерлік қызметі шағын бизнес субъектілері үшін арнаулы салық режимінде жүзеге асырылған уақыт кезеңі кірмейді.

362-бап. Салықты төлеу мерзімдері

      1. Егер осы Кодекстің 365-бабының 3-тармағында өзгеше белгіленбесе, салықтық кезеңнің қорытындысы бойынша жеке табыс салығын төлеуді салық төлеуші жеке табыс салығы бойынша декларацияны:

      1) дара кәсіпкер, жеке практикамен айналысатын адам – тұрған жері бойынша;

      2) осы тармақтың 1) тармақшасында көрсетілмеген жеке тұлға – тұрғылықты (болу) жері бойынша тапсыруы үшін белгіленген мерзімнен кейін күнтізбелік он күннен кешіктірмей дербес жүзеге асырады.

      Бұл ретте осы Кодекстiң 71-тарауына сәйкес кірістер мен мүлік туралы декларацияны тапсыру міндеті жүктелген тұлғалар кірістер мен мүлік туралы декларацияны тапсыру тәсілдеріне қарай оны тапсыру үшін осы Кодекстің 635-бабында белгіленген мерзімнен кейін күнтiзбелiк он күннен кешiктiрмей жеке табыс салығын төлеуді жүргізеді.

      2. Патент, оңайлатылған декларация негізінде немесе арнаулы мобильдік қосымша пайдаланылатын шағын бизнес субъектілері үшін арнаулы салық режимін қолданатын дара кәсіпкерлер көрсетілген арнаулы салық режимдері шеңберінде салық салынатын кірістер бойынша жеке табыс салығын төлеуді осы Кодекстің 77-тарауына сәйкес жүргізеді.

      3. Салық төлеуші осы Кодекстің 364-бабының 3-тармағында белгіленген мерзімнен кейін күнтізбелік он күннен кешіктірмей салықтық кезеңнің қорытындылары бойынша бақыланатын шетелдік компанияның және (немесе) бақыланатын шетелдік компанияның тұрақты мекемесінің жиынтық пайдасынан есептелген жеке табыс салығын төлеуді жүзеге асырады.

      Осы тармақтың ережелері жеңілдікті салық салынатын мемлекеттерде тіркелген бақыланатын шетелдік компаниялардың және (немесе) бақыланатын шетелдік компаниялар тұрақты мекемелерінің жиынтық пайдасынан есептелген жеке табыс салығына қолданылмайды.

      ЗҚАИ-ның ескертпесі!
      363-бапқа өзгеріс енгізу көзделген – ҚР 06.02.2023 № 196-VII (01.04.2023 бастап қолданысқа енгізіледі) Заңымен.

363-бап. Жеке табыс салығы бойынша декларация

      1. Жеке табыс салығы бойынша декларацияны мынадай резидент-салық төлеушілер тапсырады:

      1) дара кәсіпкерлер;

      2) жеке практикамен айналысатын адамдар;

      3) мүліктік кіріс алған жеке тұлғалар;

      4) Қазақстан Республикасының шегінен тыс жердегі көздерден кірістер алған жеке тұлғалар;

      5) Қазақстан Республикасының еңбек заңнамасына сәйкес салық агентіне қатысты емес кірістер алатын үй жұмыскерлері;

      6) салық агенттері болып табылмайтын, Қазақстан Республикасында аккредиттелген шет мемлекеттiң дипломатиялық және оларға теңестiрiлген өкiлдiктерiмен, шет мемлекеттің консулдық мекемелерімен жасалған еңбек шарттары (келісімшарттары) және (немесе) азаматтық-құқықтық сипаттағы шарттар бойынша жұмыскер кірісін алатын Қазақстан Республикасының азаматтары;

      7) Қазақстан Республикасы ратификациялаған халықаралық шарттарға сәйкес төлем көзінен жеке табыс салығын есептеу, ұстап қалу және аудару жөніндегі міндеттемеден босатылған, халықаралық және мемлекеттік ұйымдармен, шетелдік және қазақстандық үкіметтік емес қоғамдық ұйымдармен және қорлармен жасалған еңбек шарттары (келісімшарттары) және (немесе) азаматтық-құқықтық сипаттағы шарттар бойынша жұмыскер кірісін алатын Қазақстан Республикасының азаматтары;

      8) еңбекші көшіп келушіге рұқсат негізінде, Қазақстан Республикасының еңбек заңнамасына сәйкес жасалған еңбек шарттары бойынша кірістерді алатын (алуға жататын), Қазақстан Республикасының резидент-еңбекші көшіп келушілері болып табылатын еңбекші көшіп келушілер;

      9) "Медиация туралы" Қазақстан Республикасының Заңына сәйкес кәсіпқой медиаторларды қоспағанда, салық агенттері болып табылмайтын тұлғалардан алатын медиаторлар;

      Осы тармақтың бірінші бөлігінің 3), 4), 5), 6), 7), 9), 10), 11), 11-1) және 12) тармақшаларының ережелері осы Кодекстің 71-тарауына сәйкес кірістер мен мүлік туралы декларацияны тапсыру міндеті жүктелген тұлғаларға қолданылмайды.

      Осы тармақтың бірінші бөлігінің 11) және 12) тармақшаларының ережелері осы Кодекстің 71-тарауына сәйкес активтер мен міндеттемелер туралы декларацияны тапсыру міндеті жүктелген тұлғаларға қолданылмайды.

      10) Қазақстан Республикасының заңнамасына сәйкес шаруашылық бойынша есепке алу кітабында есепке алынған жеке қосалқы шаруашылықтан түсетін, салық салуға жататын, жеке қосалқы шаруашылықпен айналысатын тұлғаның салық агентіне анық емес мәліметтерді ұсынуына байланысты төлем көзінен жеке табыс салығын ұстап қалу жүргізілмеген кірістерді алатын жеке тұлғалар;

      11) алып тасталды – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

      11-1) есепті салықтық кезеңнің 31 желтоқсанындағы жағдай бойынша Қазақстан Республикасының шегінен тыс жердегі шетелдік банктердегі банктік шоттарында республикалық бюджет туралы заңда белгіленген және есепті салықтық кезеңнің 31 желтоқсанында қолданыста болатын айлық есептік көрсеткіштің 2 000 еселенген мөлшерінен асатын сомада ақшасы бар Қазақстан Республикасының азаматтары, қандастар және Қазақстан Республикасында тұруға ықтиярхаты бар адамдар;

      12) есепті салықтық кезеңнің 31 желтоқсанындағы жағдай бойынша меншік құқығында мынадай мүлік бар Қазақстан Республикасының азаматтары, қандастар және Қазақстан Республикасында тұруға ықтиярхаты бар адамдар:

      шет мемлекеттің заңнамасына сәйкес шет мемлекеттің құзыретті органында (құқықтары және (немесе) мәмілелері) мемлекеттік немесе өзге де тіркеуге (есепке алуға) жататын жылжымайтын мүлік;

      эмитенттері Қазақстан Республикасының шегінен тыс жерде тіркелген бағалы қағаздар;

      Қазақстан Республикасының шегінен тыс жерде тіркелген заңды тұлғаның жарғылық капиталына қатысу үлесі;

      12-1) есепті салықтық кезеңнің 31 желтоқсанындағы жағдай бойынша меншігінде цифрлық активтері бар Қазақстан Республикасының азаматтары, қандастар және Қазақстан Республикасында тұруға ықтиярхаты бар адамдар;

      13) осы тармақтың 1) – 10) тармақшаларда көрсетілмеген, жеке тұлғаның дербес салық салуға жататын кірістерді алған жеке тұлғалар.

      Осы тармақшаның ережелері "Қазақстан Республикасындағы сайлау туралы" Қазақстан Республикасының Конституциялық заңына, Қазақстан Республикасының Қылмыстық-атқару кодексіне және "Сыбайлас жемқорлыққа қарсы іс-қимыл туралы" Қазақстан Республикасының Заңына сәйкес жеке табыс салығы бойынша декларация тапсыру міндеттемесі жүктелген тұлғаларды қоспағанда, бірыңғай жиынтық төлемді төлеушілерге қолданылмайды.

      Бұл ретте осы тармақта аталған, оның ішінде оқу, тағылымдамадан немесе практикадан өту мақсатында Қазақстан Республикасының шегінен тыс жерде жүрген адамдар осы тармақта көзделген негіздер болмаған жағдайда жеке табыс салығы бойынша декларация ұсынбайды.

      2. Алып тасталды – ҚР 11.07.2022 № 135-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

      3. Шағын бизнес субъектілері үшін арнаулы салық режимін қолданатын дара кәсіпкерлер осы Кодекстің 681-бабының 2 және 2-1-тармақтарында көрсетілген, осы Кодекстің 77-тарауына сәйкес салық салуға жататын кірістер бойынша жеке табыс салығы бойынша декларацияны тапсырмайды.

364-бап. Декларацияны тапсыру мерзімдері

      1. Егер осы бапта өзгеше белгіленбесе, "Қазақстан Республикасындағы сайлау туралы" Қазақстан Республикасының Конституциялық заңында, Қазақстан Республикасының Қылмыстық-атқару кодексiнде және "Сыбайлас жемқорлыққа қарсы іс-қимыл туралы" Қазақстан Республикасының Заңында көзделген жағдайларды қоспағанда, жеке табыс салығы бойынша декларация тұрған (тұрғылықты) жері бойынша салық органына есептi салықтық кезеңнен кейiнгi жылдың 31 наурызынан кешiктiрiлмей тапсырылады.

      2. Осы Кодекстің 360-бабында көзделген кірістерді алған, Қазақстан Республикасының резидент-үй жұмыскерлері болып табылатын еңбекші көшіп келушілер жеке табыс салығы бойынша декларацияны есепті салықтық кезең үшін есептелген жеке табыс салығының сомасы жеке табыс салығы бойынша алдын ала төлемдер сомасынан асып кеткен жағдайда тапсырады.

      Осы Кодекстің 360-бабында көзделген кірістер бойынша жеке табыс салығы бойынша декларацияны Қазақстан Республикасының резидент-үй жұмыскерлері болып табылатын еңбекші көшіп келушілер болатын жері бойынша салық органына есептi салықтық кезеңнен кейiнгi жылдың 31 наурызынан кешiктiрмей тапсырады.

      Бұл ретте осы Кодекстің 360-бабында көзделген кірістерді алған резидент-еңбекші көшіп келуші салықтық кезең ішінде Қазақстан Республикасының шегінен тыс жерге кеткен жағдайда, жеке табыс салығы бойынша декларация (декларациялар) осындай адам Қазақстан Республикасының шегінен тыс жерге кететін күніне дейін тапсырылады.

      3. Егер жеке табыс салығы бойынша декларацияны тапсыру күніне бекітілген қаржылық есептілік болмаған жағдайда, бақыланатын шетелдік компаниялардың немесе бақыланатын шетелдік компаниялар тұрақты мекемелерінің жиынтық пайдасын есептеу қаржылық есептілік бекітілген күннен кейінгі алпыс жұмыс күні ішінде, бірақ есепті салықтық кезеңнен кейінгі екінші жылдың 31 наурызынан кешіктірілмей тапсырылатын жеке табыс салығы бойынша қосымша декларацияда осы Кодекстің 211-бабының ережелері ескеріле отырып жүргізіледі.

      ЗҚАИ-ның ескертпесі!
      9-бөлімнің осы редакциясы 01.01.2025 дейін қолданыста болады - ҚР 25.12.2017 № 121-VI Заңымен (тоқтатылған редакциясын ҚР 25.12.2017 Салық кодексінің 25.12.2017 датадағы архивтік нұсқасынан қараңыз).

9-БӨЛІМ. Жеке практикамен айналысатын адамның және дара кәсіпкердің кірістерінен жеке табыс салығы

40-тарау. Жеке практикамен айналысатын адамның және жалпыға бірдей белгіленген салық салу режимін қолданатын дара кәсіпкердің кірісі

365-бап. Жеке практикамен айналысатын адамның кірісі

      1. Жеке практикамен айналысатын адамның салық салынатын кірісі жеке практикамен айналысатын адамның осы Кодекстің 336-бабына сәйкес айқындалған кірісінің мөлшерінде айқындалады.

      2. Жеке практикамен айналысатын адамдардың кірістері бойынша жеке табыс салығының сомасы жеке практикамен айналысатын адамның салық салынатын кіріс сомасына осы Кодекстің 320-бабының 1-тармағында белгіленген мөлшерлемені қолдану арқылы әр айдың қорытындысы бойынша бір айға алынған кірістер бойынша есептеледі.

      3. Есептелген салық сомасы кірістер бойынша салық есептелген айдан кейінгі айдың 5-күнінен кешіктірілмей ай сайын төлеуге жатады.

      ЗҚАИ-ның ескертпесі!
      366-бапқа өзгеріс енгізу көзделген – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

366-бап. Дара кәсіпкердің кірісі

      1. Жалпыға бірдей белгіленген салық салу режимін қолданатын дара кәсіпкердің салықтық кезеңдегі салық салынатын кірісі мынадай тәртіппен айқындалады:

      дара кәсіпкердің осы баптың 2-тармағына сәйкес айқындалған салық салынатын кірісі,

      алу

      корпоративтік табыс салығын есептеу мақсатында осы Кодекстің 288-бабында белгіленген салық салынатын кірісті азайтуды айқындау тәртібіне ұқсас тәртіппен айқындалған дара кәсіпкердің салық салынатын кірісін азайту,

      қосу

      бақыланатын шетелдік компаниялардың немесе бақыланатын шетелдік компаниялар тұрақты мекемелерінің осы Кодекстің 340-бабына сәйкес айқындалатын жиынтық пайдасы,

      алу

      корпоративтік табыс салығын есептеу мақсатында осы Кодекстің 299 және 300-баптарында белгіленген залалдарды ауыстыру тәртібіне ұқсас тәртіппен ауыстырылатын залалдар.

      2. Дара кәсіпкердің салықтық кезеңдегі салық салынатын кірісі мынадай тәртіппен айқындалады:

      осы Кодекстің 226240-баптарында көзделген ерекшеліктер ескеріле отырып, корпоративтік табыс салығын есептеу мақсатында осы Кодекстің 225-бабында белгіленген жылдық жиынтық кірісті айқындау тәртібіне ұқсас тәртіппен айқындалған, салықтық кезең үшін жиынтық түрде алынған дара кәсіпкер кірісі,

      алу

      корпоративтік табыс салығын есептеу мақсатында, осы Кодекстің 241-бабы 2-тармағының ережелері ескеріле отырып, осы Кодекстің 241-бабының 1-тармағында белгіленген жылдық жиынтық кірісті түзетуді айқындау тәртібіне ұқсас тәртіппен айқындалған, дара кәсіпкердің салықтық кезең үшін жиынтық түрде алынған кірісін түзету,

      қосу (алу)

      корпоративтік табыс салығын есептеу мақсатында осы Кодекстің 241-бабының 3-тармағында белгіленген жылдық жиынтық кірісті түзетуді айқындау тәртібіне ұқсас тәртіппен айқындалған, дара кәсіпкердің салықтық кезең үшін жиынтық түрде алынған кірісін түзету.

      алу

      корпоративтік табыс салығын есептеу мақсатында осы Кодекстің 242276-баптарында белгіленген шегерімдерге жатқызылатын шығыстарды айқындау тәртібіне ұқсас тәртіппен айқындалған шегерімдер

      қосу (алу)

      корпоративтік табыс салығын есептеу мақсатында осы Кодекстің 287-бабында белгіленген кірістер мен шегерімдерді түзетуді айқындау тәртібіне ұқсас тәртіппен айқындалған кірістер мен шегерімдерді түзету.

10-БӨЛІМ. ҚОСЫЛҒАН ҚҰН САЛЫҒЫ

41-тарау. ЖАЛПЫ ЕРЕЖЕЛЕР

367-бап. Төлеушілер

      1. Мыналар қосылған құн салығын төлеушiлер болып табылады:

      1) Қазақстан Республикасында қосылған құн салығы бойынша тіркеу есебіне қою жүргізілген мынадай тұлғалар:

      дара кәсiпкерлер, жеке практикамен айналысатын адамдар;

      мемлекеттiк мекемелердi және орта білім беретін мемлекеттік оқу орындарын қоспағанда, резидент-заңды тұлғалар;

      Қазақстан Республикасында қызметiн құрылымдық бөлімше арқылы жүзеге асыратын бейрезиденттер;

      2) Еуразиялық экономикалық одақтың кеден заңнамасына және (немесе) Қазақстан Республикасының кеден заңнамасына сәйкес Қазақстан Республикасының аумағына тауарларды импорттайтын тұлғалар.

      3) осы Кодекстің 25-бөлімінде көзделген шетелдік компаниялар.

      2. Қосылған құн салығы бойынша тіркеу есебіне қою осы Кодекстің 82 және 83-баптарына сәйкес жүргізіледі.

      Ескерту. 367-бапқа өзгеріс енгізілді - ҚР 24.05.2018 № 156-VI (01.01.2018 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2022 бастап қолданысқа енгізіледі) Заңдарымен.

368-бап. Салық салу объектілері

      Мыналар қосылған құн салығы салынатын объектілер болып табылады:

      1) салық салынатын айналым;

      2) салық салынатын импорт.

369-бап. Салық салынатын айналымды айқындау

      1. Мыналар салық салынатын айналым болып табылады:

      1) осы Кодекстің 370-бабында көрсетілген салық салынбайтын айналымды қоспағанда, тауарларды, жұмыстарды, көрсетілетін қызметтерді өткізу бойынша қосылған құн салығын төлеуші жасайтын айналым.

      Осы Кодекстің 197-бабында белгіленген талаптар сақталмаған жағдайда, бұрын мүлікті қаржы лизингіне беру кезінде босатылған айналым өткізу бойынша айналым жасалған күннен бастап ретроспективті түрде салық салынатын айналым деп танылады;

      2) осы Кодекстің 373-бабына сәйкес бейрезиденттен жұмыстарды, көрсетілетін қызметтерді сатып алу кезінде қосылған құн салығын төлеуші жасайтын айналым;

      3) тауарлардың қалдықтары түріндегі айналым. Егер осы тармақшада өзгеше көзделмесе, қосылған құн салығы есепке жатқызылатын қосылған құн салығы ретінде есепке алынған және қосылған құн салығын төлеуші қосылған құн салығы бойынша тіркеу есебінен:

      қосылған құн салығы бойынша таратудың салықтық есептілігі ұсыныла отырып шығарылған кезде – осындай есептілік ұсынылған күннің алдындағы күнге;

      салық органының шешімі бойынша шығарылған кезде – осы Кодекстің 85-бабының 6-тармағында көрсетілген күнге оған меншік құқығымен тиесілі болатын тауарлар тауарлардың қалдықтары түріндегі айналым деп танылады.

      Осы тармақшада көзделген айналымға осы Кодекстің 370-бабының 3) тармақшасында көрсетілген салық салынбайтын айналым енгізілмейді.

      Осы тармақтың ережесі бірігу нәтижесінде жаңадан құрылған барлық заңды тұлғалар немесе өзіне басқа заңды тұлға (заңды тұлғалар) қосылған заңды тұлға қайта ұйымдастырудан кейін қосылған құн салығын төлеушілер болып табылады деген шарт орындалған кезде, заңды тұлғаның қайта ұйымдастырылуына байланысты оны қосылған құн салығы бойынша тіркеу есебінен шығару кезінде қолданылмайды.

      2. Мыналарды:

      жұмыстарды, көрсетілетін қызметтерді;

      ұлттық және шетел валютасындағы ақшаны, оның ішінде аванстарды қоспағанда, осы бөлімнің мақсаттары үшін тауарларға негізгі құралдар, материалдық емес және биологиялық активтер, жылжымайтын мүлікке инвестициялар және басқа да мүлік жатады.

370-бап. Салық салынбайтын айналым

      Мыналар салық салынбайтын айналым болып табылады:

      1) осы Кодекске сәйкес қосылған құн салығынан босатылған, тауарларды, жұмыстарды, көрсетілетін қызметтерді өткізу бойынша айналым;

      2) өткізу орны Қазақстан Республикасы болып табылмайтын, тауарларды, жұмыстарды, көрсетілетін қызметтерді өткізу бойынша айналым.

      Егер осы бапта өзгеше белгіленбесе, тауарларды, жұмыстарды, көрсетілетін қызметтерді өткізу орны осы Кодекстің 378-бабына сәйкес айқындалады.

      Еуразиялық экономикалық одаққа мүше мемлекеттерде тауарларды, жұмыстарды, көрсетілетін қызметтерді өткізу орны осы Кодекстің 441-бабына сәйкес айқындалады;

      3) осы Кодекстің 394-бабында санамаланған тауарлар болып табылатын тауарлардың қалдықтары түріндегі айналым.

371-бап. Салық салынатын импортты айқындау

      Еуразиялық экономикалық одаққа мүше мемлекеттердің аумағына әкелiнетiн немесе әкелiнген (осы Кодекстің 399-бабына сәйкес қосылған құн салығынан босатылғандарды қоспағанда), Еуразиялық экономикалық одақтың кеден заңнамасына және (немесе) Қазақстан Республикасының кеден заңнамасына сәйкес декларациялауға жататын тауарлар салық салынатын импорт болып табылады.

42-тарау. ТАУАРЛАРДЫ, ЖҰМЫСТАРДЫ, КӨРСЕТІЛЕТІН ҚЫЗМЕТТЕРДІ ӨТКІЗУ БОЙЫНША АЙНАЛЫМ ЖӘНЕ БЕЙРЕЗИДЕНТТЕН ЖҰМЫСТАРДЫ, КӨРСЕТІЛЕТІН ҚЫЗМЕТТЕРДІ САТЫП АЛУ БОЙЫНША АЙНАЛЫМ

372-бап. Тауарларды, жұмыстарды, көрсетілетін қызметтерді өткізу бойынша айналым

      1. Тауарларды өткізу бойынша айналым:

      1) мыналарды:

      тауарды сатуды, тауарды тиеп-жөнелтуді, оның ішінде төлемді бөліп төлеу шарттарымен және (немесе) басқа тауарларға, жұмыстарға, көрсетілетін қызметтерге айырбастай отырып, тауарды сатуды, тиеп-жөнелтуді;

      кәсіпорынды мүліктік кешен ретінде тұтастай сатуды;

      тауарды өтеусіз беруді;

      жұмыс берушінің жұмыскер алдындағы берешекті өтеу есебіне жұмыскерге тауарды беруін;

      кепіл берушінің кепілге салынған мүлікті сатып алушының немесе кепіл ұстаушының меншігіне беруін қоса алғанда, тауарға меншік құқығын беруді;

      2) тауар экспортын;

      3) тауарды тиеп-жөнелтуді, оның ішінде төлемді бөліп төлеу шарттарымен және (немесе) басқа тауарларға, жұмыстарға, көрсетілетін қызметтерге айырбастай отырып, тауарды тиеп-жөнелтуді;

      4) лизинг нысанасы берілген құн бөлігінде мүлікті қаржы лизингіне беруді;

      5) тауарды комиссия шарты немесе тапсырма шарты бойынша тиеп-жөнелтуді;

      6) бұрын экспорт кедендік рәсімімен орналастырыла отырып әкетілген тауарды кері импорт кедендік рәсімімен орналастыруды;

      7) осы Кодекстің 394-бабында көрсетілген тауардан басқа, еркін кедендік аймақ кедендік рәсімімен орналастырыла отырып, қосылған құн салығынсыз сатып алынған тауарды жоғалтуды білдіреді.

      2. Жұмыстарды, көрсетілетін қызметтерді өткізу бойынша айналым кез келген жұмыстар орындауды немесе қызметтер көрсетуді, оның ішінде өтеусіз орындауды немесе көрсетуді, сондай-ақ тауарды өткізуден ерекшеленетін, сыйақы үшін кез келген қызметті, оның ішінде:

      1) лизинг шарттарынан басқа, мүліктік жалдау шарттары бойынша мүлікті уақытша иеленуге және пайдалануға беруді;

      2) лизинг шарты бойынша мүлікті қаржы лизингіне беру кезіндегі сыйақыны;

      3) зияткерлік меншік объектілеріне құқықтар беруді;

      4) жұмыс берушінің жұмыскер алдындағы берешекті өтеу есебіне жұмыскерге жұмыстарды орындауын, қызметтер көрсетуін;

      5) аванстарды және айыппұл санкцияларын қоспағанда, тауарларды, жұмыстарды, көрсетілетін қызметтерді өткізуге байланысты талап ету құқықтарын басқаға беруді;

      6) кәсіпкерлік қызметті шектеуге немесе тоқтатуға келісуді;

      7) кредит (қарыз, микрокредит) беруді;

      8) Қазақстан Республикасының банктер және банк қызметі туралы заңнамасына сәйкес ислам банкінің үшінші тұлғаға тауарды кейіннен сату шарттарымен не мұндай шарттарсыз коммерциялық кредит беру арқылы сауда делдалы ретінде жеке және заңды тұлғаларды қаржыландыруын;

      9) 01.01.2022 дейін қолданыста болды - ҚР 27.12.2019 № 295-VI Заңымен.
      10) 01.01.2022 бастап 01.01.2024 дейін қолданыста болды – ҚР 21.12.2022 № 165-VII Заңымен.

      11) Қазақстан Республикасының теміржол көлігі туралы заңнамасына сәйкес жолаушылар қозғалысындағы локомотивтік тартқыш операторының уақытша теңгерімдеу төлемақысын алуын білдіреді.

      3. Шет мемлекеттің аумағында тіркелген резидент-заңды тұлғаның құрылымдық бөлімшесінің өткізу орны Қазақстан Республикасы болып танылмайтын тауарларды, жұмыстарды, көрсетілетін қызметтерді өткізу бойынша айналымы осындай заңды тұлғаның Қазақстан Республикасында тауарларды, жұмыстарды, көрсетілетін қызметтерді өткізу бойынша айналымы болып табылмайды.

      4. Қазақстан Республикасында қызметін құрылымдық бөлімше арқылы жүзеге асыратын бейрезиденттер мынадай шарттардың бірі сақталған кезде:

      бейрезидент-заңды тұлғаның құрылымдық бөлімшесі жасасқан келісімшарт болса;

      бейрезидент-заңды тұлғаның құрылымдық бөлімшесі жұмыстар, көрсетілетін қызметтер бойынша жазып берген шот-фактура болса;

      бейрезидент-заңды тұлғаның құрылымдық бөлімшесі қол қойған орындалған жұмыстар, көрсетілген қызметтер актісі болса;

      бейрезидент-заңды тұлғамен жасалған, жұмыстар орындауды, қызметтер көрсетуді осындай бейрезидент-заңды тұлғаның құрылымдық бөлімшесі жүзеге асырады деп көзделген келісімшарт болса;

      бейрезидент-заңды тұлға қол қойған орындалған жұмыстар, көрсетілген қызметтер актісінде осындай бейрезидент-заңды тұлғаның құрылымдық бөлімшесі жұмыстарды орындады, қызметтерді көрсетті деп көрсетілсе;

      орындалған жұмыстар, көрсетілген қызметтер үшін кірісті төлеу бейрезидент-заңды тұлғаның құрылымдық бөлімшесіне жүзеге асырылса, осындай құрылымдық бөлімшенің жұмыстарды, көрсетілетін қызметтерді өткізу бойынша айналымын таниды.

      5. Мыналар өткізу бойынша айналым болып табылмайды:

      1) мүлікті жарғылық капиталға салым ретінде беру;

      2) мүлікті бөлу кезінде акционерге, қатысушыға, құрылтайшыға тауарды:

      заңды тұлға таратылған кезде немесе жарғылық капитал азайтылған кезде – жарғылык капиталды азайту жүзеге асырылатын қатысу үлесіне, акциялар санына тура келетін, төленген жарғылық капитал мөлшерінің шегінде;

      заңды тұлға құрылтайшыдан, қатысушыдан осы заңды тұлғадағы қатысу үлесін немесе оның бір бөлігін сатып алған кезде – сатып алынатын қатысу үлесіне тура келетін, төленген жарғылық капитал мөлшерінің шегінде;

      эмитент-заңды тұлға акционерден осы эмитент шығарған акцияларды сатып алған кезде – сатып алынатын акциялар санына тура келетін, төленген жарғылық капитал мөлшерінің шегінде беру;

      3) егер тауар бірлігінің құны республикалық бюджет туралы заңда белгіленген және осындай беру күніне қолданыста болатын айлық есептік көрсеткіштің 5 еселенген мөлшерінен аспаған жағдайда, осындай тауарды жарнама мақсатында өтеусіз беру;

      4) тапсырыс берушінің мердігерге дайын өнімді соңғысының дайындауы, қайта өңдеуі, құрастыруы (монтаждауы, орнатуы), жөндеуі және (немесе) объектілер салуы үшін алыс-беріс тауарларын тиеп-жөнелтуі. Тауарлар Еуразиялық экономикалық одақтың кедендік аумағынан тыс жерде дайындалған, қайта өңделген, құрастырылған, жөнделген жағдайда, егер оларды әкету Еуразиялық экономикалық одақтың кеден заңнамасына және (немесе) Қазақстан Республикасының кеден заңнамасына сәйкес кедендік аумақтан тыс жерде қайта өңдеу кедендік рәсімінде жүзеге асырылса, көрсетілген тауарларды тиеп-жөнелту өткізу бойынша айналым болып табылмайды;

      5) қайтарылатын ыдысты тиеп-жөнелту. Құны онымен жiберiлетiн өнiмдi өткiзу құнына енгізілмейтін және осы өнiмдi жеткізуге арналған шартта (келiсiмшартта) белгiленген талаптармен және мерзiмдерде, бiрақ ұзақтығы алты айдан аспайтын мерзiмде өнiм берушiге қайтаруға жататын ыдыс қайтарылатын ыдыс болып табылады. Егер ыдыс белгiленген мерзiмде қайтарылмаса, мұндай ыдыстың құны осы Кодекстің 381-бабының 14-тармағына сәйкес өткiзу бойынша айналымға енгiзiледi;

      6) қосылған құн салығын төлеуші болып табылатын алушының (сатып алушының) тауарды қайтаруы;

      7) бұрын шектері Еуразиялық экономикалық одақтың кедендік шекарасының учаскелерімен толық немесе ішінара тұспа-тұс келетін арнайы экономикалық аймақтың аумағына еркін кедендік аймақ кедендік рәсімінде әкелінген тауарды тиеп-жөнелту;

      8) егер мұндай әкету Еуразиялық экономикалық одақтың кеден заңнамасына және (немесе) Қазақстан Республикасының кеден заңнамасына сәйкес уақытша әкету кедендік рәсімінде ресімделсе, шартта белгіленген талаптармен және мерзімдерде қайта әкелуге жататын тауарды көрмелер, басқа да мәдени және спорттық іс-шараларды өткізу үшін Еуразиялық экономикалық одақтың кедендік аумағынан тыс жерге әкету;

      9) жер қойнауын пайдаланушы жаңадан жасаған және (немесе) сатып алған, жер қойнауын пайдалану жөніндегi операцияларды орындау үшiн пайдаланылған және жер қойнауын пайдалануға арналған жасалған келiсiмшарт талаптарына сәйкес Қазақстан Республикасына беруге жататын мүлiктi жер қойнауын пайдаланушының Қазақстан Республикасының меншiгiне беруi;

      10) эмитенттің эмиссиялық бағалы қағаздарды орналастыруы;

      11) қайта ұйымдастырылатын заңды тұлғаның негізгі құралдарын, материалдық емес активтерін және өзге де мүлкін, оның ішінде осы Кодекстің 369-бабы 1-тармағының 3) тармақшасына сәйкес тауарлардың қалдықтары түріндегі айналым танылған тауарларды оның құқықтық мирасқорына (құқықтық мирасқорларына) беру;

      12) концессия объектісін концедентке беру, сондай-ақ концессия шарты шеңберінде пайдалану үшін концессия объектісін кейіннен концессионерге (құқықтық мирасқорға немесе концессия шартын іске асыру үшін тек қана концессионер арнайы құрған заңды тұлғаға) беру;

      13) дара кәсіпкер немесе жеке практикамен айналысатын адам болып табылатын жеке тұлғаның жеке мүлкін осындай жеке тұлғаның өткізуі бойынша айналым;

      14) сенімгерлік басқару құрылтайшысының мүлікті сенімгерлік басқарушыға беруі;

      15) сенімгерлік басқарудың туындау негізі қолданылуын тоқтатқан кезде сенімгерлік басқарушының мүлікті қайтаруы;

      16) сенімгерлік басқарушының сенімгерлік басқарудан түсетін таза кірісті сенімгерлік басқару құрылтайшысына беруі;

      17) салымшының (клиенттің) банктік шот және (немесе) банктік салым шарттары бойынша өзіне есепке жазылған және (немесе) төленген сыйақы сомасын алуы;

      18) концессионердің мемлекеттік меншіктегі объектіні пайдалануды тізбесін Қазақстан Республикасының Үкіметі айқындайтын ерекше маңызды концессиялық жобалар бойынша қолжетімділік үшін төлемақыны қолдана отырып жүзеге асыруы;

      19) концессионердің концессия объектісін тізбесін Қазақстан Республикасының Үкіметі айқындайтын ерекше маңызды концессиялық жобалар бойынша қолжетімділік үшін төлемақыны қолдана отырып басқаруы;

      20) тауарлардың бір заңды тұлға шегінде берілуіне (өткізілуіне) байланысты оларды Қазақстан Республикасының аумағынан Еуразиялық экономикалық одаққа мүше басқа мемлекеттің аумағына әкету;

      21) өндірушілердің (импорттаушылардың) кеңейтілген міндеттемелері операторларының қалдықтарды жинауды, тасуды, қайта өңдеуді, залалсыздандыруды, пайдалануды және (немесе) кәдеге жаратуды ұйымдастырғаны үшін төлемақы алуы;

      22) Қазақстан Республикасында экологиялық таза автомобиль көлік құралдарының (4 және одан жоғары экологиялық сыныпқа сай келетін; электр қозғалтқыштары бар) және олардың құрамдастарының өндірісін ынталандыру шеңберінде кәсіпорындардың қаржыландыруды алуы:

      23) жер қойнауын пайдаланушының салықтарды төлеу жөніндегі салықтық міндеттемені заттай нысанда орындау есебіне пайдалы қазбаларды мемлекет атынан алушыға беруі;

      24) мемлекет атынан алушының немесе мемлекет атынан алушы осындай өткізуге уәкілеттік берген тұлғаның жер қойнауын пайдаланушы салықтарды төлеу жөніндегі салықтық міндеттемені заттай нысанда орындау есебіне берген пайдалы қазбаларды өткізуі;

      25) мемлекет атынан алушының немесе мемлекет атынан алушы осындай өткізуге уәкілеттік берген тұлғаның жер қойнауын пайдаланушы салықтарды төлеу жөніндегі салықтық міндеттемені заттай нысанда орындау есебіне берген пайдалы қазбаларды өткізуге байланысты шығыстарды өтеуді білдіретін комиссиялық сыйақы үшін осындай пайдалы қазбаларды өткізу бойынша қызметтер көрсетуі;

      26) қаржыландырылуы өтеусіз негізде Қазақстан Республикасының бюджет заңнамасында көзделген нысаналы салым есебінен қамтамасыз етілетін қызмет;

      27) Қазақстан Республикасының инновациялық кластер туралы заңнамасында айқындалған дербес кластерлік қордың тек қана трансұлттық корпорациялардың қатысуымен бірлескен кәсіпорындарды құру үшін, сондай-ақ шетелдік инвестициялық қорларға үлестік қатысу үшін нысаналы аударымға бағытталған бюджеттік бағдарлама шеңберінде бюджеттен төлемдер алуы;

      28) 01.01.2021 дейін қолданыста болды - ҚР 25.12.2017 № 121-VI Заңымен.

      29) қайырымдылық, демеушілік көмекті, грантты алушының оларды ұсыну шарттарын орындауы;

      30) кірістер мен шығыстар арасындағы теріс айырма түрінде айқындалған залалдар және (немесе) шығыстар бойынша бюджеттік субсидия.

      Осы тармақшаның мақсаттары үшін кірістер мен шығыстар халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес айқындалады;

      31) энергия беруші ұйымдардың жаңартылатын энергия көздерін пайдаланатын субъектілерге электр энергиясын беру бойынша қызметтерді өтеусіз көрсетуі;

      32) 01.01.2020 дейін қолданыста болды - ҚР 25.12.2017 № 121-VI Заңымен.
      33) 01.01.2020 дейін қолданыста болды - ҚР 25.12.2017 № 121-VI Заңымен.
      34) 01.01.2019 дейін қолданыста болды - ҚР 25.12.2017 № 121-VI Заңымен.
      35) 01.01.2022 дейін қолданыста болды - ҚР 27.12.2019 № 295-VI Заңымен.
      36) 01.01.2018 бастап 01.01.21 дейін қолданыста болды – ҚР 10.12.2020 № 382-VI Заңымен;

      37) өндіріп алушылардың пайдасына өндіріп алынған сомаларды сақтауға арналған жеке сот орындаушысының ағымдағы шотына ақшаның түсімі;

      38) 01.01.2022 бастап 01.01.2024 дейін қолданыста болды – ҚР 21.12.2022 № 165-VII Заңымен.

      39) цифрлық майнингтік пулдың цифрлық майнинг жөніндегі қызметті жүзеге асыратын тұлғалар арасында цифрлық активтерді бөлуі;

      40) Ұлттық инфрақұрылым операторының жолаушыларды, багажды, жүк-багажды, пошта жөнелтілімдерін тасымалдау жөніндегі қызметті жүзеге асыратын теміржол тасымалдаушысына теміржол көлігімен жолаушыларды тасымалдау кезінде магистральдық теміржол желісінің көрсетілетін қызметтерін өтеусіз негізде, оның ішінде Қазақстан Республикасының заңнамасына сәйкес теміржол көлігімен жолаушыларды тасымалдау кезінде магистральдық теміржол желісінің реттеліп көрсетілетін қызметтеріне арналған тарифке 0 мөлшеріндегі уақытша төмендету коэффициентін қолдана отырып көрсетуі.

      Ескерту. 372-бапқа өзгерістер енгізілді - ҚР 03.04.2019 № 243-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 27.12.2019 № 295-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 21.12.2022 № 165-VII (01.01.2022 бастап 01.01.2024 дейін қолданыста болады); 06.02.2023 № 196-VII (01.04.2023 бастап қолданысқа енгізіледі); 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

373-бап. Бейрезиденттен жұмыстарды, көрсетілетін қызметтерді сатып алу бойынша айналым

      1. Егер осы баптың 2-тармағында өзгеше көзделмесе, Қазақстан Республикасы өткізу орны болып танылатын бейрезидент өтеулі негізде орындаған жұмыстарды, көрсеткен қызметтерді қосылған құн салығын төлеуші сатып алған кезде олар осы Кодекске сәйкес қосылған құн салығы салуға жататын, қосылған құн салығын осындай төлеушінің бейрезиденттен жұмыстарды, көрсетілетін қызметтерді сатып алу бойынша айналымы болып табылады.

      2. Осы баптың 1-тармағында көрсетілген жұмыстар, көрсетілетін қызметтер, егер:

      1) орындалған жұмыстар, көрсетілген қызметтер осы Кодекстің 394-бабында санамаланған жұмыстар, көрсетілетін қызметтер болып табылса;

      2) осындай жұмыстардың, көрсетілетін қызметтердің құны Еуразиялық экономикалық одақтың кеден заңнамасына және (немесе) Қазақстан Республикасының кеден заңнамасына сәйкес айқындалатын, әкелінетін тауарларға қосылған құн салығы Қазақстан Республикасының бюджетіне төленген және Қазақстан Республикасының кеден заңнамасына сәйкес қайтаруға жатпайтын импортталатын тауарлардың кедендік құнына енгізілсе;

      ЗҚАИ-ның ескертпесі!
      3) тармақшаға енгізілген өзгерістер 01.01.2029 дейін қолданыста болады - ҚР 26.12.2018 № 203-VI Заңымен.

      3) мыналарға:

      осы Кодекстің 291-бабы 1-тармағының 2) және 3) тармақшаларында көрсетілген дербес білім беру ұйымдарының;

      осы Кодекстің 291-бабы 1-тармағының 4) және 5) тармақшаларында айқындалған қызмет түрлері бойынша осы Кодекстің 291-бабы 1-тармағының 4) және 5) тармақшаларында көрсетілген дербес білім беру ұйымдарына;

      ақпараттандыру саласындағы уәкілетті орган мемлекеттік жоспарлау жөніндегі орталық уәкілетті органмен, техникалық реттеу саласындағы мемлекеттік реттеуді жүзеге асыратын уәкілетті мемлекеттік органмен және уәкілетті органмен келісу бойынша бекітетін, ақпараттық-коммуникациялық технологиялар саласындағы басым қызмет түрлерінің тізбесіне енгізілген қызмет түрлерін жүзеге асыру үшін осындай жұмыстарды, көрсетілетін қызметтерді сатып алу шартымен осы Кодекстің 293-бабы 1-тармағының 6) тармақшасында аталған заңды тұлғаларға жұмыстар орындалса және қызметтер көрсетілсе;

      4) осындай жұмыстардың, көрсетілетін қызметтердің құны осы Кодекстің 444-бабына сәйкес айқындалатын, Еуразиялық экономикалық одаққа мүше мемлекеттерден әкелінетін тауарларға қосылған құн салығы Қазақстан Республикасының бюджетіне төленген және осы Кодекстің 50-тарауына сәйкес қайтаруға жатпайтын салық салынатын импорттың мөлшеріне енгізілсе;

      5) орындалған жұмыстар, көрсетілген қызметтер осы Кодекстің 372-бабының 4-тармағына сәйкес бейрезидент-заңды тұлға құрылымдық бөлімшесінің айналымы болып табылса;

      6) дара кәсіпкер бейрезиденттен алған электрондық нысандағы көрсетілетін қызметтердің құнына осы Кодекстің 25-бөліміне сәйкес төленген қосылған құн салығының сомасы қосылса, бейрезиденттен тауарларды, көрсетілетін қызметтерді сатып алу бойынша айналым болып табылмайды.

      Ескерту. 373-бапқа өзгерістер енгізілді - ҚР 26.12.2018 № 203-VI (01.01.2019 бастап қолданысқа енгізіледі); 02.04.2019 № 241-VI (01.01.2018 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-б. қараңыз) Заңдарымен.

374-бап. Тапсырма шарттары бойынша жүзеге асырылатын өткізу (сатып алу) бойынша айналымдар

      1. Сенім білдірушінің атынан және есебінен тауарларды өткізу, жұмыстарды орындау немесе қызметтерді көрсету, тауарларды, жұмыстарды, көрсетілетін қызметтерді сатып алу, сенім білдірілген өкілдің сенім білдіруші үшін сатып алынған тауарларды сенім білдірушіге беруі, сондай-ақ сенім білдірілген өкіл сенім білдірушінің атынан және есебінен үшінші тұлғамен жасасқан мәміле бойынша осындай үшінші тұлғаның сенім білдіруші үшін жұмыстарды орындауы, қызметтерді көрсетуі сенім білдірілген өкілдің өткізу (сатып алу) бойынша айналымы болып табылмайды.

      2. Осы баптың 1-тармағының ережесi:

      1) Қазақстан Республикасында қосылған құн салығын төлеушi болып табылмайтын және қызметті құрылымдық бөлімше арқылы жүзеге асырмайтын бейрезидент-сенiм бiлдiрушiден алынған тауарларды өткізуге қатысты қолданылмайды. Бұл жағдайда тауарды тиеп-жөнелту сенiм бiлдiрiлген өкілдің өткiзу бойынша айналымы болып табылады;

      2) осы Кодекстiң 426-бабының 3-тармағында көзделген жағдайларда оператордың тауарларды өткізуіне, жұмыстарды орындауына, қызметтерді көрсетуіне, сондай-ақ тауарларды, жұмыстарды, көрсетілетін қызметтерді сатып алуына қатысты қолданылмайды.

375-бап. Комиссия шартының талаптарына сәйкес келетін талаптармен жүзеге асырылатын өткізу бойынша айналымдар

      1. Мыналар комиссионердің өткізу бойынша айналымы болып табылмайды:

      комитенттiң тапсырмасы бойынша комиссионердің комиссия шартының талаптарына сәйкес келетін талаптармен тауарларды өткізуі, жұмыстарды орындауы, қызметтерді көрсетуі;

      комиссионердің комиссия шартының талаптарына сәйкес келетін талаптармен комитент үшін сатып алынған тауарларды комитентке беруі;

      осындай жұмыстар, көрсетілетін қызметтер комиссионердің бейрезиденттен жұмыстарды, көрсетілетін қызметтерді сатып алу бойынша айналымы болып табылатын жағдайларды қоспағанда, үшінші тұлға комиссионермен жасасқан мәмiле бойынша осындай үшінші тұлғаның комитент үшін жұмыстарды орындауы, қызметтерді көрсетуі.

      2. Осы баптың 1-тармағының ережелері Қазақстан Республикасында қосылған құн салығын төлеуші болып табылмайтын және қызметін құрылымдық бөлімше арқылы жүзеге асырмайтын бейрезидент-комитенттен алынған тауарды өткізуге қатысты қолданылмайды. Бұл жағдайда тауарды өткізу комиссионердің өткізу бойынша айналымы болып табылады.

376-бап. Көлік экспедициясы шарты бойынша жүзеге асырылатын өткізу (сатып алу) бойынша айналымдар

      Тасымалдаушының және (немесе) басқа да өнім берушілердің көлiк экспедициясы шарты бойынша клиент болып табылатын тарап үшін көлiк экспедициясы шартында айқындалған жұмыстарды орындауы, қызметтерді көрсетуі экспедитордың өткізу бойынша айналымы болып табылмайды.

      Экспедитор бейрезиденттен көлік экспедициясы шартында айқындалған, өткізу орны Қазақстан Республикасы болып табылатын орындалған жұмыстарды, көрсетілген қызметтерді көлік экспедициясы шарты бойынша клиент болып табылатын тарап үшін сатып алған кезде олар экспедитордың бейрезиденттен жұмыстарды, көрсетілетін қызметтерді сатып алу бойынша айналымы болып табылады.

377-бап. Мүлікті сенімгерлік басқаруды құру нәтижесінде жүзеге асырылатын өткiзу (сатып алу) бойынша айналымдар

      Мүлікті сенімгерлік басқару шартына сәйкес немесе мүлікті сенімгерлік басқару туындайтын өзге де жағдайларда сенімгерлік басқарушы жүзеге асыратын тауарларды өткізу, жұмыстарды орындау, қызметтерді көрсету, тауарларды, жұмыстарды, көрсетілетін қызметтерді сатып алу сенімгерлік басқарушының өткізу (сатып алу) бойынша айналымы болып табылады.

378-бап. Тауарларды, жұмыстарды, көрсетілетін қызметтерді өткізу орны

      1. Осы бөлімнің мақсаттары үшін, егер:

      1) өнім берушi, алушы немесе үшiншi тұлға тасымалдайтын (жiберетiн) тауарлар бойынша – тасу басталған орын Қазақстан Республикасы болып табылса;

      2) қалған жағдайларда – тауар алушыға Қазақстан Республикасының аумағында берілсе, Қазақстан Республикасы тауарларды өткізу орны болып танылады.

      2. Осы бөлімнің мақсаттары үшін, егер:

      1) жұмыстар, көрсетілетін қызметтер Қазақстан Республикасының аумағындағы жылжымайтын мүлiкке тiкелей байланысты болса, Қазақстан Республикасы жұмыстарды, көрсетілетін қызметтерді өткізу орны болып танылады.

      Жылжымайтын мүлiкке құқықтарды мемлекеттік тіркеу орны немесе осындай мүлікті мемлекеттік тіркеу жөніндегі міндеттеме болмаған жағдайда нақты орналасқан жері жылжымайтын мүліктің орналасқан жері болып танылады.

      Осы баптың мақсатында ғимараттар, құрылыстар, көп жылдық екпелер және жермен тығыз байланысты өзге де мүлік, яғни олардың пайдаланылу мақсатына мөлшерлес емес нұқсан келтірмей көшіру мүмкін болмайтын объектілер, сондай-ақ құбыржолдар, электр беру желілері, ғарыш объектілері, мүліктік кешен ретіндегі кәсіпорын жылжымайтын мүлік болып танылады. Бұл ретте осы баптың мақсатында осы тармақшада жылжымайтын мүлікке жатқызылмаған мүлік жылжымалы мүлік деп танылады;

      2) жылжымалы мүлікке байланысты жұмыстар, көрсетілетін қызметтер іс жүзінде Қазақстан Республикасының аумағында көрсетілсе, Қазақстан Республикасы жұмыстарды, көрсетілетін қызметтерді өткізу орны болып танылады.

      Мұндай жұмыстарға, көрсетілетін қызметтерге монтаждау, құрастыру, жөндеу, техникалық қызмет көрсету жатады;

      3) көрсетілетін қызметтер мәдениет, ойын-сауық, ғылым, өнер, білім, дене шынықтыру немесе спорт саласындағы көрсетілетін қызметтерге жатса және іс жүзінде Қазақстан Республикасының аумағында көрсетілсе, Қазақстан Республикасы жұмыстарды, көрсетілетін қызметтерді өткізу орны болып танылады.

      Осы тармақшаның мақсаттарында ойын-сауық саласындағы көрсетілетін қызметтерге, ойын мекемелерін, түнгі клубтарды, кафе-барларды, мейрамханаларды, интернет-кафелерді, компьютер, бильярд, боулинг клубтарды және кинотеатрларды қоса алғанда, ойын-сауық орындарында көрсетілетін ойын-сауық-демалу мақсатындағы көрсетілетін қызметтер жатады;

      4) жұмыстарды, көрсетілетін қызметтерді сатып алушы Қазақстан Республикасының аумағында кәсіпкерлік немесе кез келген басқа да қызметті жүзеге асырса, Қазақстан Республикасы жұмыстарды, көрсетілетін қызметтерді өткізу орны болып танылады.

      Осы тармақшаның мақсатында жұмыстарды, көрсетілетін қызметтерді сатып алушы тіркеуші органда мемлекеттік (есептік) тіркелу негізінде немесе салық органдарында дара кәсіпкер ретінде тіркеу есебіне қойылу негізінде Қазақстан Республикасының аумағында болған жағдайда, Қазақстан Республикасының аумағы жұмыстарды, көрсетілетін қызметтерді сатып алушының кәсіпкерлік немесе басқа да қызметті жүзеге асыру орны болып танылады.

      Егер бейрезидент жұмыстарды, көрсетілетін қызметтерді сатып алушы болып табылған, ал есептік тіркелуі тіркеуші органда жүргізілген оның құрылымдық бөлімшесі алушы болып табылған жайдайда, онда Қазақстан Республикасы жұмыстарды, көрсетілетін қызметтерді өткізу орны болып танылады.

      Осы тармақшаның ережелері мынадай жұмыстарға, көрсетілетін қызметтерге қатысты қолданылады:

      зияткерлiк меншiк объектiлерiн пайдалану құқықтарын беру; бағдарламалық қамтылымға техникалық қызмет көрсету және оны жаңарту бойынша;

      интернет-ресурстарға қол жеткізуді беру;

      консультациялық, аудиторлық, инжинирингтiк, дизайнерлік, маркетингтік, заңдық, бухгалтерлiк, адвокаттық, жарнамалық көрсетілетін қызметтер, сондай-ақ бұқаралық ақпарат құралдарының өнімін таратудан, сондай-ақ интернет-ресурста орналастырылған бұқаралық ақпаратқа қол жеткізуді беруден басқа, ақпарат беру және (немесе) өңдеу бойынша көрсетілетін қызметтер;

      персоналды беру;

      жылжымалы мүлiктi (көлiк құралдарынан басқа) мүліктік жалдауға (жалға) беру;

      агенттiң тауарларды, жұмыстарды, көрсетілетін қызметтерді сатып алу, сондай-ақ осы тармақшада көзделген көрсетілетін қызметтерді жүзеге асыру үшiн шартқа (келiсiмшартқа) негiзгi қатысушының атынан адамдар тарту бойынша көрсетілетін қызметтері;

      байланыс қызметтері;

      сыйақы үшін кәсіпкерлік қызметті шектеуге немесе тоқтатуға келісу;

      радио көрсетілетін қызметтері және телевизиялық көрсетілетін қызметтер;

      жүк вагондары мен контейнерлерді жалға және (немесе) пайдалануға беру бойынша көрсетілетін қызметтер;

      5) осы тармақтың бірінші бөлігінің 1), 2), 3) және 4) тармақшаларында және осы баптың 4-тармағында көзделмеген жұмыстарды, көрсетілетін қызметтерді Қазақстан Республикасының аумағында кәсіпкерлік немесе кез келген басқа да қызметті жүзеге асыратын салық төлеуші орындаса немесе көрсетсе, Қазақстан Республикасы жұмыстарды, көрсетілетін қызметтерді өткізу орны болып танылады.

      Осы тармақтың бірінші бөлігінің 1), 2), 3) және 4) тармақшаларында көзделмеген жұмыстарды орындайтын, қызметтерді көрсететін салық төлеушінің:

      осындай салық төлеуші тіркеуші органда мемлекеттік (есептік) тіркелу негізінде немесе салық органдарында дара кәсіпкер ретінде тіркеу есебіне қойылу негізінде Қазақстан Республикасының аумағында болған жағдайда және мынадай шарттардың бірі немесе бірнешеуі сақталған кезде:

      жолаушылар, тасылатын тауарлар (пошта, багаж) Қазақстан Республикасының аумағына әкелінсе;

      жолаушылар, тасылатын тауарлар (пошта, багаж) Қазақстан Республикасының аумағынан тыс жерге әкетілсе;

      Қазақстан Республикасының аумағы арқылы жолаушылар тасымалданса, тауарлар (пошта, багаж) тасылса – жолаушылар мен багажды тасымалдау, тауарларды, оның ішінде поштаны тасу бойынша көрсетілетін қызметтерге қатысты;

      осындай салық төлеуші тіркеуші органда мемлекеттік (есептік) тіркелу негізінде немесе салық органдарында дара кәсіпкер ретінде тіркеу есебіне қойылу негізінде Қазақстан Республикасының аумағында болған жағдайда – өзге жұмыстарға, көрсетілетін қызметтерге қатысты кәсіпкерлік немесе басқа да қызметті жүзеге асыру орны Қазақстан Республикасының аумағы болып есептеледі.

      Осы тармақтың бірінші бөлігі 2) және 3) тармақшаларының мақсаттары үшін жұмыстарды, қызметтерді көрсететін салық төлеушінің болатын орны осындай жұмыстарды, қызметтерді көрсетудің іс жүзіндегі орны деп танылады.

      3. Егер тауарларды, жұмыстарды, көрсетілетін қызметтерді өткізу басқа да негізгі тауарларды, жұмыстарды, көрсетілетін қызметтерді өткізуге қатысты көмекші сипатта болса, негізгі тауарларды, жұмыстарды, көрсетілетін қызметтерді өткізу орны осындай өткізу орны болып танылады.

      4. Қазақстан Республикасының аумағында қызметті құрылымдық бөлімше ашпай тұрақты мекеме арқылы жүзеге асыратын бейрезидент-заңды тұлға Қазақстан Республикасы салық төлеушісінің жұмыстарын орындаған, қызметтерін көрсеткен кезде Қазақстан Республикасы жұмыстарды, көрсетілетін қызметтерді өткізу орны болып танылады.

      5. Осы баптың 2-тармағы қолданылған кезде көрсетілген баптың біреуден артық тармақшасының ережелеріне сәйкес келетін жұмыстарды орындау немесе қызметтерді көрсету орны осы тармақшалардың реті бойынша біріншісіне сәйкес айқындалады.

      6. Осы баптың ережелері осы Кодекстің 25-бөлімінде белгіленген жағдайларда қолданылмайды.

      Ескерту. 378-бапқа өзгерістер енгізілді - ҚР 02.04.2019 № 241-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-б. қараңыз) Заңдарымен.

379-бап. Тауарларды, жұмыстарды, көрсетілетін қызметтерді өткізу бойынша айналымды жасау күні

      1. Осы баптың 2, 5, 7 – 12 және 14-тармақтарында көрсетілген айналымдарды қоспағанда, мыналар:

      1) егер шарттың талаптарына сәйкес өнім берушінің (сатушының) тауарды жеткізу жөніндегі міндеті көзделсе – мынадай күндердің бірі:

      өнім беруші (сатушы) айқындаған, тауарды жеткізуді жүзеге асыратын тұлғаға, оның ішінде оның сенім білдірілген тұлғасына тауар берілген күн;

      тауар өнім берушінің (сатушының) көлік құралына тиелген күн;

      2) егер шарт бойынша өнім берушінің (сатушының) тауарды жеткізу жөніндегі міндеті болмаса:

      Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасына сәйкес тауарды беру фактісін растайтын құжат ресімдеуге жататын кезде – өнім беруші (сатушы) және алушы (сатып алушы) осындай құжатқа қол қойған күн;

      қалған жағдайларда – Қазақстан Республикасының азаматтық заңнамасына сәйкес алушының (сатып алушының) немесе ол айқындаған адамның, оның ішінде осындай тауарды жеткізуді жүзеге асырған адамның билігіне тауар берілген күн тауарларды өткізу бойынша айналымды жасау күні болып табылады.

      2. Сатып алушының билігіне сәйкестендірілген тауарлардың берілгенін растайтын тауарға билік ету құжаттарының негізінде тауарлар өткізілген кезде осындай тауарлар сатып алушыға іс жүзінде берілген күнге тура келетін айдың соңғы күні өткізу бойынша айналымды жасау күні болып табылады.

      3. Осы баптың 4, 5, 6 және 13-тармақтарында белгіленген жағдайларды қоспағанда, жұмыстарды орындау, қызметтерді көрсету күні жұмыстарды, көрсетілетін қызметтерді өткізу бойынша айналымды жасау күні болып табылады.

      Бұл ретте:

      орындалған жұмыстар, көрсетілген қызметтер актісінде;

      орындалған жұмыстардың, көрсетілген қызметтердің актісі болмаған жағдайда, Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасына сәйкес ресімделген жұмыстарды орындау, қызметтерді көрсету фактісін растайтын құжатта (шот-фактурадан басқа) көрсетілген қол қою күні жұмыстарды орындау, қызметтерді көрсету күні деп танылады.

      4. Банк операцияларын жүзеге асыру, кредит (қарыз, микрокредит) беру бойынша қызметтерді, теміржол көлігімен жолаушыларды, багажды, жүк багажын және пошта жөнілтілімдерін тасымалдау бойынша қызметтерді, ойын автоматтарын ұтысынсыз, дербес компьютерлерді, ойын жолдарын (боулинг (кегельбан), карттарды (картинг), бильярд үстелдерін (бильярд) пайдалануға беру бойынша қызметтерді көрсету кезінде неғұрлым ерте болатын мынадай күндердің бірі көрсетілетін қызметтерді өткізу бойынша айналымды жасау күні болып табылады:

      1) әрбiр төлем (есеп айырысу нысанына қарамастан) алынған күн;

      2) бухгалтерлік есепте қызметтерді көрсету танылған күн.

      5. Электр және (немесе) жылу энергиясын, суды, газды, коммуналдық көрсетілетін қызметтерді, байланыс қызметтерiн, әуе көлігімен жолаушыларды, багажды және жүктерді тасымалдау бойынша көрсетілетін қызметтерді, магистральдық газ құбыржолдарын қоспағанда, жүктерді магистральдық құбыржолдар жүйесi арқылы тасымалдау бойынша көрсетілетін қызметтерді өткізу кезінде тауарлар жеткізілген, жұмыстар орындалған, қызметтер көрсетілген күнтізбелік айдың соңғы күні тауарларды, жұмыстарды, көрсетілетін қызметтерді өткізу бойынша айналымды жасау күні болып табылады.

      Осы бөлімнің мақсаттары үшін ағынды жүйелерді және кәрізді тазалау бойынша жұмыстар, қалдықтарды жинау бойынша көрсетілетін қызметтер (қоқысты жою), лифтілерге, домофондарға қызмет көрсету бойынша қызметтер коммуналдық көрсетілетін қызметтер деп түсініледі.

      6. Жүзеге асырылуы кезінде құжаттар Қазақстан Республикасының теміржол көлігі туралы заңнамасына сәйкес ресімделетін жұмыстарды орындау, қызметтерді көрсету кезінде (теміржол көлігімен жолаушыларды, багажды, жүк багажын және поштаны тасымалдаудан басқа) жұмыстарды орындау, қызметтерді көрсету фактісін растайтын құжатта көрсетілген неғұрлым кеш болатын күн жұмыстарды, көрсетілетін қызметтерді өткізу бойынша айналымды жасау күні болып табылады.

      7. Жалпыға бірдей қолжетімді телекоммуникациялық желілердегі интернет-ресурста орналастыруды қоса алғанда, мерзімді баспасөз басылымдарын немесе бұқаралық ақпарат құралдарының өзге де өнімін өткізу кезінде мерзімді баспасөз басылымы берілген күн немесе бұқаралық ақпарат құралдарының өнімі электрондық поштаға немесе электрондық абоненттік пошта жәшігіне жіберілген күн және (немесе) бұқаралық ақпарат құралдарының өнімі жалпыға бірдей қолжетімді телекоммуникациялық желілердегі интернет-ресурста орналастырылған күн айналымды жасау күні болып табылады.

      8. Тауарлар экспорт кедендік рәсімімен орналастырыла отырып әкетілген жағдайда:

      1) Еуразиялық экономикалық одақтың кеден заңнамасына және (немесе) Қазақстан Республикасының кеден заңнамасына сәйкес айқындалатын Еуразиялық экономикалық одақтың кедендік шекарасын өткізу пунктінде іс жүзінде кесіп өту күні;

      2) тауарлар уақытша кедендік декларациялау пайдаланылып, экспорт кедендік рәсімімен орналастырыла отырып әкетілген жағдайда, кедендік декларациялауды жүргізген кеден органының белгілері бар тауарларға арналған толық декларацияның тіркелген күні;

      3) тауарларды Қазақстан Республикасының кеден заңнамасына сәйкес мерзімдік кедендік декларациялау пайдаланылып, экспорт кедендік рәсімімен орналастыра отырып берудің мәлімделген кезеңі аяқталғаннан кейін енгізілетін, тауарларға арналған декларацияда мәлімделген, әкетілген тауардың нақты саны туралы мәліметтерге өзгерістер (толықтырулар) және өзге де жетіспейтін мәліметтер енгізілген күн тауарды өткізу бойынша айналымды жасау күні болып табылады.

      9. Бұрын экспорт кедендік рәсіммен орналастырыла отырып әкетілген тауарлар кері импорт кедендік рәсімімен орналастырыла отырып әкелінген жағдайда:

      1) Еуразиялық экономикалық одақтың кеден заңнамасына және (немесе) Қазақстан Республикасының кеден заңнамасына сәйкес айқындалатын, тауар мерзімдік немесе уақытша декларациялау пайдаланылмай, экспорт кедендік рәсімімен орналастырыла отырып әкетілген кезде Еуразиялық экономикалық одақтың кедендік шекарасын өткізу пунктінде іс жүзінде кесіп өту күні;

      2) тауарлар уақытша декларациялау пайдаланыла отырып, экспорт кедендік рәсімімен орналастырыла отырып әкетілген кезде кедендік декларациялауды жүргізген кеден органының белгілері бар тауарларға арналған толық декларацияның тіркелген күні;

      3) тауарларды Қазақстан Республикасының кеден заңнамасына сәйкес мерзімдік кедендік декларациялау пайдаланылып, экспорт кедендік рәсімімен орналастыра отырып берудің мәлімделген кезеңі аяқталғаннан кейін енгізілетін, тауарларға арналған декларацияда мәлімделген әкетілген тауардың нақты саны туралы мәліметтерге өзгерістер (толықтырулар) және өзге де жетіспейтін мәліметтер енгізілген күн тауарды өткізу бойынша айналымды жасау күні болып табылады.

      10. Кепiл берушi кепiлге салынған мүлiктi (тауарды) берген кезде кепiл затына меншiк құқығы кепiл берушiден кепiлге салынған мүлiктi өндiрiп алуды қолдану процесiнде жүргiзiлген сауда-саттықтың жеңiмпазына немесе кепiл ұстаушыға ауысқан күн кепiл беруші үшiн өткізу бойынша айналымды жасау күнi болып табылады.

      11. Мүлік қаржы лизингіне берілген кезде:

      1) осы тармақтың 2) және 3) тармақшаларында көрсетілген жағдайларды қоспағанда, сыйақы сомасы есепке алынбай, лизинг шартында белгіленген мерзімдік лизингтік төлем сомасы бөлігінде – осындай төлемді алу мерзімі басталған күн;

      2) сыйақы сомасы есепке алынбай, лизинг шарты бойынша алу мерзімінің басталу күні мүлікті лизинг алушыға беру күніне дейін белгіленген барлық мерзімдік лизингтік төлемдер сомасы бөлігінде – мүлік қаржы лизингіне берілген күн;

      3) осы Кодекстің 197-бабының талаптары сақталған кезде, сыйақы сомасы есепке алынбай, лизинг шартында көзделген лизингтік төлемдердің мерзімінен бұрын өтелген сомалары бөлігінде – осындай төлемді (есеп айырысу нысанына қарамастан) алу күні;

      4) сыйақының есепке жазылған сомасы бөлігінде – неғұрлым ерте болатын мынадай күндердің бірі:

      есепті салықтық кезеңнің соңғы күні;

      қаржы лизингі шарты бойынша сыйақыны есепке жазу тоқтатылған соңғы күн өткізу бойынша айналымды жасау күні болып табылады.

      12. Осы Кодекстің 394-бабында санамаланған тауарлар болып табылатын тауарлардан басқа, еркін кедендік аймақ кедендік рәсімімен орналастырыла отырып, қосылған құн салығынсыз сатып алынған тауар жоғалған кезде, салық төлеуші жоғалу фактісін анықтаған күн тауарды өткізу бойынша айналымды жасау күні болып табылады.

      13. Бейрезидент орындаған және көрсеткен жұмыстар мен қызметтер осы Кодекстің 373-бабына сәйкес қосылған құн салығын төлеушінің айналымы деп танылған жағдайда, мынадай күндердің бірі осындай айналымды жасау күні болып табылады:

      шарттың тараптары болып табылатын өнім беруші (сатушы) және алушы (сатып алушы) орындалған жұмыстар, көрсетілген қызметтер актісіне қол қойған күн;

      орындалған жұмыстардың, көрсетілген қызметтердің актісі болмаған жағдайда, жұмыстарды орындау, қызметтерді көрсету фактісін растайтын өзге де құжат болған кезде – бейрезиденттен жұмыстарды, көрсетілетін қызметтерді сатып алу бойынша шығындарды бухгалтерлік есепте тану күні.

      14. Қосылған құн салығы бойынша тіркеу есебінен шығарған кезде:

      1) қосылған құн салығын төлеуші қосылған құн салығы бойынша тарату декларациясын тапсырған күннің;

      2) осы Кодекстің 85-бабының 6-тармағында көрсетілген, салық органының шешімі бойынша қосылған құн салығы бойынша тіркеу есебінен шығарылған күннің алдындағы күн осы Кодекстің 369-бабы 1-тармағы бірінші бөлігінің 3) тармақшасында көрсетілген айналымды жасау күні болып табылады.

      15. Егер осы баптың 3 және 13-тармақтарында айқындалған құжаттарда бірнеше күн көрсетілсе, онда көрсетілген күндердің неғұрлым кеш болатыны құжатқа қол қойылған күн болып табылады.

      16. Берешекті өтеу есебіне бас банктің күмәнді және үмітсіз активтерін сатып алатын банктің еншілес ұйымының балансына бұрын қабылданған кепілге салынған мүлікті төлемді кейінге қалдыру шарттарымен өткізу кезінде сатып алу-сату шарты бойынша осындай төлемді алу мерзімі басталған күн немесе оқиғаның қайсысы бұрын басталатынына қарай осындай төлемді алған күн өткізу бойынша айналым жасалған күн болып табылады.

      Ескерту. 379-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

43-тарау. АЙНАЛЫМНЫҢ ЖӘНЕ ИМПОРТТЫҢ МӨЛШЕРІН АЙҚЫНДАУ

380-бап. Тауарларды, жұмыстарды, көрсетілетін қызметтерді өткізу бойынша айналымның мөлшері

      1. Егер осы Кодекстің 381-бабында өзгеше көзделмесе, өткізу бойынша айналымның мөлшері, егер Қазақстан Республикасының трансферттік баға белгілеу туралы заңнамасында өзгеше көзделмесе, мәміле тараптары бағалар мен тарифтерге қосылған құн салығын қоспай қолданатын бағалар мен тарифтерді негізге ала отырып, өткізілетін тауарлардың, жұмыстардың, көрсетілетін қызметтердің құны ретінде айқындалады.

      Тауар төлемді бөліп төлеу талаптарымен өткізілген кезде өткізілетін тауардың құны шарттың талаптарында көзделген барлық төлемдер ескеріле отырып айқындалады.

      2. Үшінші тұлғалар үшін төлеу бойынша көрсетілетін қызметтерді ұсыну кезінде өткізу бойынша айналымның мөлшері комиссиялық сыйақы мөлшерінде айқындалады.

      3. Осы Кодекстің ережелеріне сәйкес төлеуге жататын (төленген) акциз сомасы:

      1) алыс-беріс шикізатын қайта өңдеу өнімі болып табылатын бензинді (авиациялық бензинді қоспағанда), дизель отынын беру кезінде алыс-беріс шикізатын қайта өңдеу бойынша қызметтер көрсететін осындай акцизделетін тауарды өндірушінің өткізу бойынша айналымының мөлшеріне енгізілмейді;

      2) қалған жағдайларда – өткізу бойынша айналымның мөлшеріне енгізіледі.

      4. Қосылған құн салығын төлеушінің тауарлардың қалдықтары түріндегі айналымының мөлшері қосылған құн салығын осындай төлеушінің бухгалтерлік есебінде көрсетуге жататын (көрсетілген), осындай тауарлардың айналымды жасау күніне баланстық құны мөлшерінде айқындалады.

      Осы тармақтың мақсаттары үшін қосылған құн салығын төлеушіде:

      1) қайта ұйымдастыруға байланысты, ол қосылған құн салығы бойынша тіркеу есебінен шығарылған кезде, сондай-ақ бөлініп шығу арқылы қайта ұйымдастыру кезінде – бөлу балансында немесе беру актісінде көрсетілген, бірақ қосылған құн салығын осындай төлеушінің бухгалтерлік есебінде көрсетуге жататын (көрсетілген) баланстық құннан төмен емес тауардың айналымды жасау күніне құны;

      2) қалған жағдайларда – қосылған құн салығын осындай төлеушінің бухгалтерлік есебінде көрсетуге жататын (көрсетілген), тауардың айналымды жасау күніне баланстық құны тауардың баланстық құны болып табылады.

      Қосылған құн салығын төлеуші тауарлардың қалдықтары түріндегі айналым бойынша осы Кодекстің 215-бабына сәйкес тауарлардың қалдықтары жөніндегі салықтық тіркелімді жасайды.

      5. Қосылған құн салығын төлеуші бейрезиденттен жұмыстарды, көрсетілетін қызметтерді сатып алу кезінде жасайтын айналымның мөлшері осы Кодекстің 382-бабына сәйкес айқындалады.

      6. Осы бөлімнің мақсатында шетел валютасындағы операция айналымды жасау күнінің алдындағы соңғы жұмыс күні айқындалған валюталарды айырбастаудың нарықтық бағамы қолданыла отырып, Қазақстан Республикасының ұлттық валютасымен қайта есептеледі.

381-бап. Жекелеген жағдайларда өткізу бойынша айналымның мөлшерін айқындау ерекшеліктері

      1. Кепіл беруші кепілге салынған мүлікті сатып алушының немесе кепіл ұстаушының меншігіне берген кезде өткізу бойынша айналымның мөлшері кепіл берушіде:

      1) кепіл мүлкін өткізу кезінде – оған қосылған құн салығы қосылмай, қолданылған өткізу бағасы негізге алына отырып, өткізілетін кепілге салынған мүліктің құны мөлшерінде;

      2) кепілге салынған мүлікті кепіл ұстаушының меншігіне айналдыру кезінде – мүлікті (зияткерлік меншік объектілерін, материалдық емес активтердің құнын қоспағанда) бағалау жөніндегі қызметті жүзеге асыруға арналған лицензиясы бар жеке немесе заңды тұлғаның қорытындысы негізінде сот шешімімен белгіленетін немесе сенім білдірілген тұлға белгілейтін, қосылған құн салығы қосылмаған ағымдағы бағалау құны мөлшерінде айқындалады. Бұл ретте сенім білдірілген тұлға кепілге салынған мүлік соттан тыс мәжбүрлі тәртіппен сауда-саттық арқылы өткізілген кезде Қазақстан Республикасының азаматтық заңнамасына сәйкес айқындалады.

      2. Бұрын экспорт кедендік рәсімімен орналастырыла отырып әкетілген тауарды кері импорт кедендік рәсімімен орналастыру кезінде салық төлеушідегі өткізу бойынша айналымның мөлшері тауарды экспорт кедендік рәсімімен орналастыру кезінде қолданылған өлшем бірліктерімен, қосылған құн салығы бойынша декларацияда тауарды экспортқа өткізу жөніндегі айналым көрсетілген осы тауардың құны негізінде кері импорт кедендік рәсімімен орналастырылатын тауардың көлеміне пропорционалды айқындалады.

      3. Кәсіпорынды мүліктік кешен ретінде тұтастай сату кезінде өткізу бойынша айналымның мөлшері бұрын қосылған құн салығы есепке жатқызылған, сату кезінде берілетін мүліктің:

      1) кәсіпорынды сатып алу-сату шарты бойынша өткізу құны мен өткізу күніне бухгалтерлік есептің деректері бойынша берілетін міндеттемелердің баланстық құнына азайтылған, берілетін активтердің баланстық құны арасындағы оң айырмаға ұлғайтылған;

      2) кәсіпорынды сатып алу-сату шарты бойынша өткізу құны мен өткізу күніне бухгалтерлік есептің деректері бойынша берілетін міндеттемелердің баланстық құнына азайтылған, берілетін активтердің баланстық құны арасындағы теріс айырмаға азайтылған баланстық құны мөлшерінде айқындалады.

      4. Мүлікті қаржы лизингіне беру кезінде өткізу бойынша айналымның мөлшері:

      1) осы Кодекстің 379-бабы 11-тармағының 1) тармақшасында көрсетілген, айналымды жасау күніне – қаржы лизингі бойынша сыйақының және қосылған құн салығының сомасы енгізілмеген, қаржы лизингі шартына сәйкес белгіленген лизингтік төлемнің мөлшері негізінде;

      2) осы Кодекстің 379-бабы 11-тармағының 2) тармақшасында көрсетілген, айналымды жасау күніне – қаржы лизингі бойынша сыйақының және қосылған құн салығының сомасы енгізілмеген, қаржы лизингі шартына сәйкес оларды алу мерзімінің басталу күні мүлік лизинг алушыға берілетін күнге дейін белгіленген барлық мерзімді лизингтік төлемдердің сомасы негізінде;

      3) осы Кодекстің 379-бабы 11-тармағының 3) тармақшасында көрсетілген, айналымды жасау күніне – қаржы лизингі бойынша сыйақының және қосылған құн салығының сомасы енгізілмеген, қаржы лизингі шарты бойынша алынған (алынуға жататын) барлық лизингтік төлемдердің жалпы сомасы мен осы шартқа сәйкес өткізу бойынша айналымды жасаудың алдыңғы күндеріне тура келетін салық салынатын айналымдар мөлшерлерінің сомасы ретінде айқындалатын салық салынатын айналымның мөлшері арасындағы айырма ретінде;

      4) осы Кодекстің 379-бабы 11-тармағының 4) тармақшасында көрсетілген, айналымды жасау күніне – сыйақының есепке жазылған сомасы мөлшерінде айқындалады.

      5. Егер Қазақстан Республикасының трансферттік баға белгілеу туралы заңнамасында өзгеше көзделмесе, тауарларды өтеусіз беру кезінде өткізу бойынша айналымның мөлшері оларды беру күніне салық төлеушінің бухгалтерлік есебінде көрсетуге жататын (көрсетілген) берілетін тауарлардың баланстық құны мөлшерінде айқындалады.

      Өтеусіз орындалған жұмыстар, көрсетілген қызметтер бойынша өткізу бойынша айналымның мөлшері бір мезгілде мынадай шарттарға сәйкес келген жағдайда:

      жұмыстарды өтеусіз орындауға, қызметтерді көрсетуге пайдаланылса;

      осындай тауарларды, жұмыстарды, көрсетілетін қызметтерді сатып алу кезінде қосылған құн салығы, пропорционалды әдіспен айқындалғанды қоса алғанда, есепке жатқызуға рұқсат етілген қосылған құн салығы ретінде есепке алынса;

      халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес салық төлеушінің бухгалтерлік есебінде шығыстарға жатқызылуға тиіс болса (жатқызылса), тауарлардың баланстық құны, жұмыстардың, көрсетілетін қызметтердің құны негізге алына отырып айқындалады.

      Тіркелген активтер, сондай-ақ осы Кодекстің 228-бабы 2-тармағының 2), 3), 4), 9), 10) және 11) тармақшаларында көзделген активтер салық салынатын айналымға қосу үшін өтеусіз пайдалануға берілген жағдайда олардың құны мынадай тәртіппен айқындалады:

      Қа = (ҚҚС са/Мп) х Тн/мөлшерлеме,

      мұнда:

      Қа – өтеусіз пайдалануға беру кезінде салық салынатын айналымға енгізілетін актив құны;

      ҚҚС са – өтеусіз пайдалануға берілетін активті сатып алу кезінде есепке жатқызылған қосылған құн салығының сомасы;

      Мп – күнтізбелік айлармен есептелген активті пайдалану мерзімі, ол:

      бухгалтерлік есепте амортизацияға жататын активтер бойынша – халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасына сәйкес амортизация үшін бухгалтерлік есепте айқындалған активті пайдалы пайдалану мерзімі ретінде;

      өзге активтер бойынша – активке техникалық құжаттама негізінде айқындалған актив қызметінің мерзімі ретінде, ал мұндай құжаттама болмаған кезде – 120 ай деп айқындалады;

      Тн – есепті салықтық кезеңге тура келетін пайдалануға берілетін айлардың нақты саны;

      мөлшерлеме – пайдалануға беру күніне қолданыста болатын қосылған құн салығының пайызбен мөлшерлемесі.

      6. Аванстар мен айыппұл санкцияларынан басқа, қосылған құн салығы салынатын өткізілген тауарлар, жұмыстар, көрсетілетін қызметтер бойынша талап ету құқығын басқаға беру кезінде өткізу бойынша айналымның мөлшері ол бойынша басқаға беру жүргізілген талап ету құқығының құны мен салық төлеушінің бастапқы құжаттарына сәйкес талап ету құқығын басқаға беру күніне борышкерден алуға жататын талап ету құны арасындағы оң айырма ретінде айқындалады.

      7. Өткізу бойынша айналымның мөлшері мыналарда:

      1) кәсіпкерлік қызметті шектеуге немесе тоқтатуға келіскен кезде – кәсіпкерлік қызметті шектеу немесе тоқтату туралы шартта;

      2) кредит (қарыз, микрокредит) берілген кезде – кредит (қарыз, микрокредит) беру туралы шартта;

      3) сенім білдірілген өкіл сенім білдірушінің атынан және есебінен тауарларды өткізген, жұмыстарды орындаған, қызметтерді көрсеткен, сенім білдірілген өкіл сенім білдіруші үшін сатып алған тауарларды сенім білдірушіге берген, сондай-ақ сенім білдірілген өкіл сенім білдірушінің атынан және есебінен үшінші тұлғамен жасасқан мәміле бойынша осындай үшінші тұлғаның сенім білдіруші үшін жұмыстарды орындауы, қызметтерді көрсетуі кезінде – тапсырма шартында көзделген сыйақы мөлшерінде, оған қосылған құн салығы қосылмай айқындалады.

      8. Қазақстан Республикасының банктер және банк қызметі туралы заңнамасына сәйкес ислам банкі осы Кодекстің 372-бабы 2-тармағының 7) және 8) тармақшаларына сәйкес коммерциялық кредит беру арқылы сауда делдалы ретінде жеке және заңды тұлғаларды қаржыландырған кезде өткізу бойынша айналымның мөлшері ислам банкінің алуына жататын кіріс мөлшерінде айқындалады.

      Осы тармақтың мақсатында ислам банкі алуға тиіс кіріске Қазақстан Республикасының банктер және банк қызметі туралы заңнамасына сәйкес жасалған ислам банкінің коммерциялық кредит туралы шартының талаптарында айқындалатын, сатып алушыға өткізілетін тауарға үстеме бағаның сомасы жатады.

      Осы тармақтың ережелері сатып алушы коммерциялық кредит туралы шартты орындаудан бас тартқан кезде ислам банкі тауарды үшінші тұлғаға өткізген жағдайларға қолданылмайды.

      9. Комиссия шартының талаптарына сәйкес келетін талаптармен тауарларды өткізу, жұмыстарды орындау, қызметтерді көрсету, комиссионердің комиссия шартының талаптарына сәйкес келетін талаптармен комитент үшін сатып алынған тауарларды комитентке беруі кезінде, сондай-ақ үшінші тұлға комиссионермен жасасқан мәмiле бойынша осындай үшінші тұлғаның комитент үшін жұмыстарды орындауы, қызметтерді көрсетуі кезінде комиссионердің өткізу бойынша айналымының мөлшері мынадай сомалардың бірінің:

      оған қосылған құн салығын қоспай оның комиссиялық сыйақысының;

      бейрезиденттен жұмыстарды, көрсетілетін қызметтерді сатып алу бойынша комиссионердің айналымы болып табылатын жұмыстар, көрсетілетін қызметтер құнының мөлшерінде айқындалады.

      10. Тасымалдаушы және (немесе) басқа да өнім берушілер көлiк экспедициясы шарты бойынша клиент болып табылатын тарап үшін көлiк экспедициясы шартында айқындалған жұмыстарды орындаған, қызметтерді көрсеткен кезде экспедитордың өткізу бойынша айналымының мөлшері мынадай сомалардың:

      көлік экспедициясы шартында көзделген, оған қосылған құн салығын қоспай оның сыйақысының;

      бейрезиденттен жұмыстарды, көрсетілетін қызметтерді сатып алу бойынша экспедитордың айналымы болып табылатын жұмыстардың, қызметтердің құны мөлшерінде айқындалады.

      11. Жалпыға бірдей қолжетімді телекоммуникациялық желілердегі интернет-ресурста орналастырылғанды қоса алғанда, мерзімді баспасөз басылымдарын және бұқаралық ақпарат құралдарының өзге де өнімін өткізу бойынша айналымның мөлшері мәмiле тараптары қолданатын бағалар мен тарифтердi негiзге ала отырып, оларға қосылған құн салығын қоспай, есепті салықтық кезеңде берілген (тиеп-жөнелтілген, орналастырылған) мерзімді баспасөз басылымдарын және бұқаралық ақпарат құралдарының өзге де өнімін өткізу құны ретінде айқындалады.

      12. Жұмыс берушінің жұмыскер алдындағы берешекті өтеу есебіне жұмыскерге тауарды беруі, жұмыстарды орындауы, қызметтерді көрсетуі кезінде өткізу бойынша айналымның мөлшері мынадай формула бойынша айқындалады:

      Аө = Жж х 100/(100+мөлшерлемесі), мұнда:

      Аө – жұмыс берушінің жұмыскер алдындағы берешекті өтеу есебіне жұмыскерге тауарды беруі, жұмыстарды орындауы, қызметтерді көрсетуі кезіндегі өткізу бойынша айналым;

      мөлшерлеме – қосылған құн салығының тауар берілген күнге қолданыста болатын пайызбен мөлшерлемесі;

      Жж – жұмыскерге төлеуге жататын, өтеу есебіне тауарды беру, жұмыстарды орындау, қызметтерді көрсету жүзеге асырылатын сома.

      13. Осы Кодекстің 394-бабында санамаланған тауарлар болып табылатын тауарлардан басқа, еркін кедендік аймақ кедендік рәсімімен орналастырыла отырып, қосылған құн салығынсыз сатып алынған тауар жоғалған кезде өткізу бойынша айналымның мөлшері салық төлеушінің бухгалтерлік есепке алуында көрсетілуге жататын (көрсетілген) тауарлардың жоғалған күнге баланстық құны мөлшерінде айқындалады.

      14. Осы Кодекстің 372-бабы 5-тармағының 5) тармақшасына сәйкес қайтарылатын ыдыс деп танылған және белгіленген мерзімде қайтарылмаған ыдысты өткізу бойынша айналымның мөлшері бухгалтерлік есепте көрсетуге жататын (көрсетілген), осындай ыдысты қайтару күніне оның баланстық құны ретінде айқындалады.

      15. Осы баптың 1 – 14-тармақтарының ережелеріне қарамастан, өткізу бойынша айналымның мөлшері:

      1) заңды тұлға жеке тұлғалардан сатып алған автомобильдер жеке тұлғаға өткізілген кезде – автомобильдерді өткізу құны мен сатып алу құны арасындағы оң айырма ретінде;

      2) туроператордың шығу туризмі бойынша қызметтері көрсетілген кезде – туристік өнімді өткізу құны мен жолаушыларды сақтандыру, тасымалдау және тұру, оның ішінде егер осындай тамақтану құны тұру құнына енгізілген болса, тамақтану бойынша көрсетілетін қызметтердің, туристік агент сыйақысының құны арасындағы оң айырма ретінде;

      3) бағалы қағаздармен, қатысу үлесімен жасалатын операциялар жүзеге асырылған кезде – осы Кодекстің 228-бабына сәйкес айқындалатын, бағалы қағаздарды, қатысу үлесін өткізу кезіндегі құн өсімі ретінде;

      4) тауарларды сатып алу күніне қолданыста болған Қазақстан Республикасының салық заңнамасына сәйкес осы тауарларды сатып алу кезінде жазып берілген шот-фактураларда көрсетілген қосылған құн салығы есепке жатқызылатын қосылған құн салығы деп танылмайтын тауарлар өткiзілген кезде – тауардың өткiзу құны мен ол берілген күнге бухгалтерлік есепте көрсетілген баланстық құны арасындағы оң айырма ретiнде;

      5) тауар:

      заңды тұлға таратылған кезде немесе жарғылық капиталды азайту кезінде мүлікті бөлу кезінде акционерге, қатысушыға, құрылтайшыға берілген кезде – қайта бағалау мен құнсыздануды есепке алмай, оны беру күніне осындай тауарды беретін заңды тұлғаның бухгалтерлік есебінде көрсетуге жататын (көрсетілген), берілетін тауардың баланстық құны мен мүлікті бөлу соларға пропорционалды жүзеге асырылатын қатысу үлесіне, акциялардың санына тура келетін төленген жарғылық капиталдың мөлшері арасындағы оң айырма ретiнде;

      заңды тұлға құрылтайшыдан, қатысушыдан осы заңды тұлғадағы қатысу үлесін немесе оның бір бөлігін сатып алған кезде осындай қатысушыға, құрылтайшыға берілген кезде – қайта бағалау мен құнсыздануды есепке алмай, оны беру күніне осындай тауарды беретін заңды тұлғаның бухгалтерлік есебінде көрсетуге жататын (көрсетілген), берілетін тауардың баланстық құны мен сатып алынатын қатысу үлесіне тура келетін төленген жарғылық капиталдың мөлшері арасындағы оң айырма ретiнде;

      эмитент-заңды тұлға акционерден осы эмитент шығарған акцияларды сатып алған кезде акционерге берілген кезде – қайта бағалау мен құнсыздануды есепке алмай, оны беру күніне осындай тауарды беретін заңды тұлғаның бухгалтерлік есебінде көрсетуге жататын (көрсетілген), берілетін тауардың баланстық құны мен сатып алынатын акциялар санына тура келетін төленген жарғылық капиталдың мөлшері арасындағы оң айырма ретiнде айқындалады.

      16. Осы Кодекстің 16-бөлімінде көзделген казино, ойын автоматтары залы, тотализатор және букмекерлік кеңсе қызметтерін көрсету кезінде айналымның мөлшері салықтық кезеңде казино, ойын автоматтары залы, тотализатор және букмекерлік кеңсе қызметтерін көрсету жөніндегі қызметті жүзеге асыру нәтижесінде алынған кіріс сомасы бойынша айқындалады.

      17. Лотерея операторының лотерея билеттерін, электрондық лотерея билеттерін өткізуі кезіндегі айналымның мөлшері мынадай сомалардың бірінің:

      1) "Лотереялар және лотерея қызметі туралы" Қазақстан Республикасының Заңына сәйкес қалыптасқан жүлде қорының сомасын, дене шынықтыру мен спортты дамытуға бөлінген аударымдарды және растайтын құжаттар бар болған кезде лотереяны өткізуге байланысты шығыстарды шегергендегі өткізілген лотерея билеттерінің, электрондық лотерея билеттерінің құны;

      2) егер осы тармақтың 1) тармақшасына сәйкес айқындалған сома өткізілген лотерея билеттері, электрондық лотерея билеттері құнының төрт пайызынан кем болған жағдайда, өткізілетін лотерея билеттері, электрондық лотерея билеттері құнының төрт пайызы мөлшерінде айқындалады.

      Ескерту. 381-бапқа өзгерістер енгізілді - ҚР 02.04.2019 № 241-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі); 08.07.2024 № 119-VIII ("Қазақстан Республикасының кейбір заңнамалық актілеріне ойын бизнесі, лотерея қызметі, денсаулық сақтау, мемлекеттік еңбек инспекциясы, мемлекеттік бақылау және артық заңнамалық регламенттеуді болғызбау мәселелері бойынша өзгерістер мен толықтырулар енгізу туралы" Қазақстан Республикасының Заңы қолданысқа енгізілген күннен бастап қолданысқа енгізіледі) Заңдарымен.

382-бап. Бейрезиденттен жұмыстарды, көрсетілетін қызметтерді сатып алу бойынша айналымның мөлшері

      Бейрезиденттен жұмыстарды, көрсетілетін қызметтерді сатып алу бойынша айналымның мөлшері төлем көзінен ұстап қалуға жататын корпоративтік немесе жеке табыс салығын қоса алғанда, осы Кодекстің 373-бабының 1-тармағында көрсетілген жұмыстарды, көрсетілетін қызметтерді сатып алу құны негізге алына отырып айқындалады. Бұл ретте сатып алу құны:

      орындалған жұмыстардың, көрсетілген қызметтердің актісі;

      орындалған жұмыстардың, көрсетілген қызметтердің актісі болмаған кезде – жұмыстарды орындау, қызметтерді көрсету фактісін растайтын өзге де құжат негізінде айқындалады.

      Алынған жұмыстар, көрсетілетін қызметтер үшін ақы төлеу шетел валютасымен жүргізілген жағдайда, салық салынатын айналым айналымды жасау күнінің алдындағы соңғы жұмыс күні айқындалған валюта айырбастаудың нарықтық бағамы қолданыла отырып, Қазақстан Республикасының ұлттық валютасымен қайта есептеледі.

383-бап. Айналымның мөлшерiн түзету

      1. Тауарларды, жұмыстарды, көрсетілетін қызметтерді өткізу бойынша айналымның мөлшері осы баптың 2-тармағында көзделген жағдайларда белгілі бір жаққа өзгерген кезде, ол жасалған күннен кейін айналымның мөлшері тиісті түрде түзетіледі.

      2. Мынадай:

      1) тауарды кері импорт кедендік рәсімімен орналастыра отырып әкелуді қоспағанда, бұрын экспорт кедендік рәсімімен орналастырыла отырып әкетілген тауар толық немесе iшiнара қайтарылған;

      2) мәміленің шарттары өзгерген;

      3) өткiзiлген тауарлар, жұмыстар, көрсетілетін қызметтер үшiн баға, өтемақы өзгерген жағдайларда түзету жүргізіледі. Осы тармақшаның ережесі шарттың талаптарын негізге ала отырып, оның ішінде коэффициентті (индексті) қолдануға байланысты, өткiзiлген тауарлардың, жұмыстардың, көрсетілетін қызметтердің төлеуге жататын құны өзгерген кезде де қолданылады;

      4) бағадан жеңілдіктер, сатудан жеңілдіктер жасалған;

      5) осы Кодекстің 372-бабы 5-тармағының 5) тармақшасына сәйкес өткізу бойынша айналымға енгізілген ыдыс қайтарылған;

      6) нәтижесінде айналым мөлшерінің өзгеруі болатын өзге де жағдайлар басталған жағдайларда түзету жүргізіледі.

      3. Осы баптың ережелері қателерді түзету нәтижесінде салық салынатын (салынбайтын) айналымның мөлшері өзгерген жағдайда қолданылмайды.

      4. Салық төлеуші айналымының мөлшерін түзету солардың негізінде салық салынатын (салынбайтын) айналымның мөлшері өзгертілетін құжаттар болған кезде жүргізіледі.

      5. Салық салынатын (салынбайтын) айналымның мөлшерін түзету сомасы осы баптың 2-тармағында көзделген жағдайлар басталатын күнге тура келетін салықтық кезеңнің салық салынатын (салынбайтын) айналымына енгізіледі. Мұндай күн түзету сомасына айналымды жасау күні болып табылады.

      6. Салық салынатын (салынбайтын) айналымның мөлшерін азайту жағына қарай түзету тауарларды, жұмыстарды, көрсетілетін қызметтерді өткiзу бойынша бұрын көрсетілген салық салынатын (салынбайтын) айналымның мөлшерінен аспауға тиіс.

      7. Салық салынатын айналымның мөлшерін ұлғайту жағына қарай түзету кезінде осындай айналым бойынша қосылған құн салығының сомасы осы баптың 2-тармағында көзделген жағдайлар басталатын күнге қолданыста болатын мөлшерлеме бойынша айқындалады.

384-бап. Күмәндi талаптар бойынша салық салынатын айналымның мөлшерiн түзету

      1. Егер өткiзiлген тауарлар, жұмыстар, көрсетілетін қызметтер бойынша талаптың бiр бөлiгі немесе бүкiл мөлшерi күмәндi талап болып табылса, қосылған құн салығын төлеушiнің осындай талап бойынша салық салынатын айналымның мөлшерін:

      1) мыналар:

      егер мұндай мерзім айқындалған болса, өткізілген тауарлар, жұмыстар, көрсетілетін қызметтер бойынша талапты орындау мерзімі;

      орындау мерзімі айқындалмаған, тауарды беру, жұмыстарды орындау, қызметтерді көрсету күні тура келетін салықтық кезіңнің басынан бастап үш жыл өткен соң;

      2) тіркеуші органның банкрот деп танылған дебиторды Бизнес-сәйкестендiру нөмiрлерiнiң ұлттық тiзiлiмiнен алып тастау туралы шешiмi шығарылған салықтық кезеңде;

      3) "Қазақстан Республикасы азаматтарының төлем қабілеттілігін қалпына келтіру және банкроттығы туралы" Қазақстан Республикасының Заңына сәйкес соттан тыс банкроттық рәсімі аяқталған немесе сот арқылы банкроттық рәсімін қолдану туралы сот шешімі шығарылған салықтық кезеңде азайтуға құқығы бар.

      Осы тармаққа сәйкес салық салынатын айналымның мөлшерiн түзету осы Кодекстiң 248-бабында көрсетілген шарттар сақталған кезде жүргiзiледi.

      2. Күмәнді талап бойынша салық салынатын айналымның мөлшерін азайту қосылған құн салығының өткізу бойынша айналымды жасау күніне қолданыста болған мөлшерлемесі қолданыла отырып, тауарларды өткізу, жұмыстарды орындау, қызметтерді көрсету бойынша бұрын көрсетілген салық салынатын айналымның мөлшері шегінде жүргізіледі.

      3. Өткізілген тауарлар, жұмыстар, көрсетілетін қызметтер үшiн төлемақы қосылған құн салығын төлеушi осы баптың 1-тармағына сәйкес өзiне берiлген құқықты пайдаланғаннан кейiн алынған жағдайда, салық салынатын айналымның мөлшерi қосылған құн салығының өткізу бойынша айналымды жасау күніне қолданыста болатын мөлшерлемесі қолданыла отырып, төлемақы алынған салықтық кезеңде көрсетілген төлемақының құнына ұлғайтуға жатады.

      Ескерту. 384-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI (01.07.2019 бастап қолданысқа енгізіледі); 20.03.2023 № 213-VII (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі) Заңдарымен.

385-бап. Салық салынатын импорттың мөлшері

      Салық салынатын импорттың мөлшеріне Қазақстан Республикасының трансферттік баға белгілеу туралы заңнамасы ескеріле отырып, Еуразиялық экономикалық одақтың кеден заңнамасына және (немесе) Қазақстан Республикасының кеден заңнамасына сәйкес айқындалатын импортталатын тауарлардың кедендік құны, сондай-ақ, импортқа арналған қосылған құн салығын қоспағанда, Қазақстан Республикасына тауарларды импорттау кезінде бюджетке төлеуге жататын салықтардың және кедендік төлемдердің, арнайы, демпингке қарсы және өтемақы баждарының сомалары енгізіледі.

      Ескерту. 385-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

44-тарау. НӨЛДІК МӨЛШЕРЛЕМЕ БОЙЫНША САЛЫҚ САЛЫНАТЫН АЙНАЛЫМДАР

386-бап. Тауарларды экспортқа өткізу бойынша айналым

      1. Осы Кодекстің 394-бабында көзделген тауарларды өткізу бойынша айналымдарды қоспағанда, тауарларды экспортқа өткiзу бойынша айналымға нөлдiк мөлшерлеме бойынша салық салынады.

      Еуразиялық экономикалық одақтың кеден заңнамасына және (немесе) Қазақстан Республикасының кеден заңнамасына сәйкес жүзеге асырылатын Еуразиялық экономикалық одақтың кедендік аумағынан тауарларды әкету тауарлар экспорты болып табылады.

      2. Мыналар тауарлар экспортын растайтын құжаттар болып табылады:

      1) экспортталатын тауарларды жеткізуге арналған шарт (келiсiмшарт);

      2) осы тармақтың 3) және 6) тармақшаларында көрсетілген жағдайлардан басқа, тауарлар шығаруды экспорт кедендік рәсімімен орналастыра отырып жүзеге асыратын кеден органының белгiлерi бар, сондай-ақ Еуразиялық экономикалық одақтың кедендік шекарасындағы өткізу пунктінде орналасқан Қазақстан Республикасы кеден органының немесе Еуразиялық экономикалық одаққа мүше басқа мемлекеттің кеден органының белгiсi бар тауарларға арналған декларацияның көшірмесі;

      3) экспорт кедендік рәсімімен орналастырыла отырып, тауарлар:

      магистральдық құбыржолдар жүйесі арқылы немесе электр беру желілері арқылы;

      уақытша кедендік декларациялау пайдаланылып әкетілген кезде кедендiк декларациялауды жүргiзген кеден органының белгiлерi бар тауарларға арналған толық декларацияның көшiрмесi;

      4) тауарға ілеспе құжаттардың көшірмелері.

      Тауарлар экспорт кедендік рәсімімен орналастырыла отырып, магистральдық құбыржолдар жүйесі арқылы немесе электр беру желілері арқылы әкетілген жағдайда тауарға ілеспе құжаттар көшірмелерінің орнына тауарларды қабылдап алу-тапсыру актісі ұсынылады;

      5) зияткерлiк меншiк құқығын қорғау саласындағы уәкiлеттi мемлекеттік органның зияткерлік меншiк объектiсiне құқық туралы, сондай-ақ зияткерлік меншік объектісі экспортталған жағдайда – оның құнын растауы;

      6) тауарлар шығаруды экспорт кедендік рәсімінде жүзеге асыратын кеден органының белгілері бар, сондай-ақ шектері Еуразиялық экономикалық одақтың кедендік шекарасының учаскелерімен толық немесе ішінара тұспа-тұс келетін арнайы экономикалық аймақтың бақылау-өткізу пунктінде орналасқан кеден органының белгісі бар тауарларға арналған декларацияның көшірмелері;

      7) тауарлар мерзімдік кедендік декларациялау пайдаланылып, экспорт кедендік рәсімімен орналастырыла отырып әкетілген жағдайда, тауарларды берудің мәлімделген кезеңі аяқталғаннан кейін енгізілген өзгерістері (толықтырулары) бар, әкетілген тауардың нақты саны туралы мәліметтерді қамтитын тауарларға арналған декларацияның көшірмесі.

      3. Кедендік аумақтан тыс жерде қайта өңдеу кедендік рәсімімен орналастырыла отырып, бұрын Еуразиялық экономикалық одақтың кедендік аумағынан тыс жерге әкетiлген тауарларды немесе олардың қайта өңдеу өнiмдерiн одан әрi экспорттау жүзеге асырылған жағдайда, экспортты растау осы баптың 2-тармағына сәйкес, сондай-ақ мынадай құжаттар негізінде жүзеге асырылады:

      1) соған сәйкес кедендік аумақтан тыс жерде қайта өңдеу кедендік рәсімін экспорт кедендік рәсіміне өзгерту жүргізiлетiн тауарларға арналған декларацияның көшірмесі;

      2) кедендік аумақтан тыс жерде қайта өңдеу кедендік рәсімімен орналастырыла отырып ресiмделген тауарларға арналған декларацияның көшірмесі;

      3) кедендік аумақта қайта өңдеу (тауарларды ішкі тұтыну үшін қайта өңдеу) кедендік рәсімімен орналастырыла отырып, тауарларды шет мемлекеттің аумағына әкелу кезiнде ресiмделген, осындай ресiмдеудi жүзеге асырған шет мемлекеттің кеден органы куәландырған тауарларға арналған декларацияның көшiрмесi;

      4) соған сәйкес шет мемлекеттің аумағында ішкі тұтыну үшін қайта өңдеу кедендік рәсімін шет мемлекеттің аумағында ішкі тұтыну үшін шығару кедендік рәсіміне немесе экспорт кедендік рәсіміне өзгерту жүргізілетін тауарларға арналған декларацияның көшірмесі.

      4. Салық органдарының ақпараттық жүйелерінде кеден органдарының тауарларды іс жүзінде әкету туралы хабарламасы бар, электрондық құжат түріндегі тауарларға арналған декларация да тауарлардың экспортын растайтын құжат болып табылады. Осы тармақта көзделген, электрондық құжат түріндегі тауарларға арналған декларация болған кезде осы баптың 2-тармағының 2), 3) және 6) тармақшаларында және 3-тармағының 1) және 2) тармақшаларында белгіленген құжаттарды ұсыну талап етілмейді.

      Ескерту. 386-бапқа өзгерістер енгізілді - ҚР 02.04.2019 № 241-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 03.04.2019 № 243-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңдарымен.

387-бап. Халықаралық тасымалдарға салық салу

      1. Халықаралық тасымалдар бойынша көрсетілетін қызметтерді өткізу бойынша айналымға нөлдік мөлшерлеме бойынша салық салынады.

      Мыналар халықаралық тасымал деп танылады:

      1) Қазақстан Республикасының аумағынан экспортталатын және Қазақстан Республикасының аумағына импортталатын тауарларды, оның ішінде пошта жөнелтілімдерін тасу;

      2) Қазақстан Республикасының аумағы арқылы транзиттік жүктерді тасу;

      3) халықаралық қатынаста жолаушыларды, багажды және жүк багажын тасымалдау;

      4) халықаралық қатынаста жолаушылар поездарының (вагондарының) жүріп өтуі бойынша көрсетілетін қызмет.

      Егер тасымалды ресiмдеу осы баптың 4-тармағында белгіленген бiрыңғай халықаралық тасымалдау құжаттарымен жүзеге асырылса, осы тараудың мақсаттары үшін тасымал халықаралық тасымал болып есептеледi.

      2. Осы баптың 3-тармағында белгіленген жағдайларды қоспағанда, халықаралық тасымалды бірнеше тасымалдаушы жүзеге асырған жағдайда, халықаралық тасымалға Қазақстан Республикасының шекарасына дейін тасымалдаушы немесе соның көлігі арқылы жолаушылар, тауарлар (пошта жөнелтілімдері, багаж, жүк багажы) Қазақстан Республикасының аумағына әкелінген тасымалдаушы жүзеге асыратын тасымал жатады.

      3. Тікелей халықаралық теміржол-паром қатынасында және жүкті теміржол көлігінен су көлігіне ауыстырып тией отырып, халықаралық теміржол-су қатынасында халықаралық тасымалды бірнеше тасымалдаушы жүзеге асырған жағдайларда тасымалдаушылар теміржол және су көлігімен жүзеге асыратын тасымал халықаралық тасымал деп танылады.

      4. Осы баптың мақсаттары үшін мыналар халықаралық тасымалдарды растайтын құжаттар болып табылады:

      1) жүктерді тасымалдау кезінде:

      халықаралық автомобиль қатынасында – тауар-көлік жүкқұжаты;

      халықаралық теміржол қатынасында, оның ішінде тікелей халықаралық теміржол-паром қатынасында және жүкті теміржол көлігінен су көлігіне ауыстырып тией отырып, халықаралық теміржол-су қатынасында – бірыңғай үлгідегі жүкқұжат;

      әуе көлігімен – жүкке арналған жүкқұжат (әуе жүкқұжаты);

      теңіз көлігімен – коносамент немесе теңіз жүкқұжаты;

      көліктің екі немесе одан көп түрімен транзитпен (аралас тасымал) – бірыңғай тауар-көлік жүкқұжаты (бірыңғай коносамент);

      магистральдық құбыржолдар жүйесі арқылы:

      есеп айырысу кезеңi iшiндегі экспорт және ішкі тұтыну үшін шығару кедендік рәсімдерімен орналастырылған тауарларға арналған декларацияның көшірмесі не есеп айырысу кезеңi iшiндегі кедендік транзит кедендік рәсімімен орналастырылған тауарларға арналған декларация;

      орындалған жұмыстардың (көрсетілген қызметтердің) актiлерi, жүктердi сатушыдан не көрсетілген жүктерді бұрын жеткізуді жүзеге асырған басқа да тұлғалардан сатып алушыға не көрсетілген жүктерді одан әрі жеткізуді жүзеге асыратын басқа да тұлғаларға қабылдап алу-тапсыру актiлерi;

      2) жолаушыларды, багажды және жүк багажын тасымалдау кезінде:

      автомобиль көлігімен:

      тұрақты тасымалдар кезінде – Қазақстан Республикасында сатылған жол жүру билеттерін сату туралы есеп, сондай-ақ жол жүру бойындағы автовокзалдар (автостанциялар) жасаған жолаушылар билеттері туралы есеп айырысу ведомостары;

      тұрақты емес тасымалдар кезінде – халықаралық қатынаста көлік қызметтерін көрсету туралы шарт;

      теміржол көлігімен:

      Қазақстан Республикасында сатылған жол жүру, тасымалдау және пошта құжаттарын сату туралы есеп;

      Қазақстан Республикасында халықаралық қатынаста сатылған жолаушылар билеттері туралы есеп айырысу ведомосы;

      теміржол әкімшіліктері арасындағы жолаушылар тасымалдары үшін өзара есеп айырысу жөніндегі баланстық ведомость пен жол жүру және тасымалдау құжаттарын ресімдеу туралы есеп;

      әуе көлігімен:

      бас декларация;

      жолаушы манифесі;

      карго-манифест;

      лоджит (орталық-тиеу кестесі);

      жинақтау-тиеу ведомосы (жол жүру билеті және багаж квитанциясы);

      халықаралық қатынаста жолаушылар поездарының (вагондарының) жүріп өтуі бойынша көрсетілетін қызмет кезінде:

      жолаушылар поезының заттай парағы.

      Осы тармақта көрсетілген құжаттар қағаз жеткізгіште және (немесе) электрондық нысанда жасалуы мүмкін.

      5. Салық органдарының ақпараттық жүйелерінде кеден органдарының тауарларды іс жүзіндегі әкету туралы хабарламасы бар, электрондық құжат түріндегі тауарларға арналған декларация да тауарлардың экспортын растайтын құжат болып табылады. Осы тармақта көзделген, электрондық құжат түріндегі тауарларға арналған декларация болған кезде осы баптың 4-тармағы бірінші бөлігі 1) тармақшасының сегізінші абзацында белгіленген құжаттарды ұсыну талап етілмейді.

      Ескерту. 387-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

388-бап. Халықаралық ұшуды, халықаралық әуе тасымалдарын орындайтын шетелдік авиакомпаниялардың әуе кемелеріне жанармай құю кезінде әуежайлар, жерде қызмет көрсету қызметтерін берушілер жүзеге асыратын жанар-жағармай материалдарын өткізуге салық салу

      Ескерту. 388-баптың тақырыбы жаңа редакцияда – ҚР 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен.

      1. Халықаралық ұшуды, халықаралық әуе тасымалдарын орындайтын шетелдік авиакомпаниялардың әуе кемелеріне жанармай құю кезінде әуежайлар, жерде қызмет көрсету қызметтерін берушілер жүзеге асыратын жанар-жағармай материалдарын өткізу бойынша айналымға нөлдік мөлшерлеме бойынша салық салынады.

      Осы баптың ережелері халықаралық ұшуды, халықаралық әуе тасымалдарын орындайтын шетелдік авиакомпаниялардың әуе кемелеріне жанармай құю кезінде жанар-жағармай материалдарын өткізетін әуежайларға, жерде қызмет көрсету қызметтерін берушілерге қатысты қолданылады.

      2. Осы баптың мақсаттары үшін:

      1) Еуразиялық экономикалық одаққа мүше мемлекеттерді қоса алғанда, шет мемлекеттердің авиакомпаниялары шетелдік авиакомпаниялар деп танылады;

      2) әуе кемесі шет мемлекеттің шекарасын кесіп өтетін әуе кемесінің ұшуы халықаралық ұшу деп танылады;

      3) тасымалдауда немесе қайта тиеуде үзілістің бар-жоғына қарамастан, тасымалды орындау кезінде жөнелту және межелі пункттері:

      екі немесе одан көп мемлекеттің аумағында;

      егер басқа мемлекет аумағында аялдау көзделсе, бір мемлекеттің аумағында орналасқан әуе тасымалы халықаралық әуе тасымалы деп танылады.

      Егер Қазақстан Республикасының аумағы жөнелту және межелі пункттер болып табылса, осы тармақшаның үшінші абзацының ережесі қолданылмайды.

      3. Халықаралық ұшуды, халықаралық әуе тасымалдарын орындайтын шетелдік авиакомпаниялардың әуе кемелеріне жанармай құю кезінде әуежайлар, жерде қызмет көрсету қызметтерін берушілер жүзеге асыратын жанар-жағармай материалдарын өткізу кезінде нөлдік мөлшерлеме бойынша салық салынатын айналымдарды растайтын құжаттар мыналар болып табылады:

      1) тұрақты рейстерді жүзеге асыру кезінде – әуежайдың, жерде қызмет көрсету қызметтерін берушілердің шетелдік авиакомпаниямен жанар-жағармай материалдарын өткізуді көздейтін және (немесе) қамтитын шарты;

      тұрақты емес рейстерді жүзеге асыру кезінде – шетелдік авиакомпанияның өтінімі және (немесе) әуежайдың, жерде қызмет көрсету қызметтерін берушілердің шетелдік авиакомпаниямен шарты (келісімі).

      Бұл ретте өтінімде мынадай мәліметтер көрсетілуге тиіс:

      тіркелген мемлекеті көрсетіле отырып, авиакомпанияның атауы;

      әуе кемесінің болжамды қону күні.

      Форс-мажорлық мән-жайлар салдарынан шетелдік әуе кемесі қонған кезде осы тармақшада көзделген өтінім толтырылмайды.

      Осы тармақшаның мақсаттары үшін:

      Қазақстан Республикасының әуе кеңістігін пайдалану және авиация қызметі туралы Қазақстан Республикасының заңнамасында айқындалатын тәртіппен авиакомпания белгілеген және жариялаған кестеге сәйкес орындалатын рейс тұрақты рейс деп танылады;

      тұрақты рейс анықтамасына кірмейтін рейс тұрақты емес рейс деп танылады;

      2) әуе кемесіне жанар-жағармай материалдарының құйылғанын растайтын кеден органының белгісі бар шетелдік әуе кемесіне жанармай құюға арналған шығыс ордері немесе талап, онда мынадай мәліметтер көрсетілуге тиіс:

      авиакомпанияның атауы;

      құйылған жанар-жағармай материалдарының мөлшері;

      әуе кемесіне май құйылған күн;

      әуе кемесі командирінің немесе шетелдік авиакомпания өкілінің және әуежайдың, жерде қызмет көрсету қызметтерін берушінің тиісті қызметінің жанармай құюды жүзеге асырған қызметкерінің қолтаңбалары.

      Осы тармақшаның ережелері Еуразиялық экономикалық одақтың және (немесе) Қазақстан Республикасының кеден заңнамасына сәйкес оларға қатысты кедендік ресімдеу және кедендік бақылау көзделмеген халықаралық ұшуды, халықаралық әуе тасымалдарын орындайтын авиакомпаниялардың әуе кемелеріне жанармай құю кезінде қолданылмайды;

      3) әуежай, жерде қызмет көрсету қызметтерін беруші өткізген жанар-жағармай материалдары үшін ақы төлеу фактісін растайтын құжат;

      4) қайтаруға ұсынылған қосылған құн салығы сомаларының анықтығын растау бойынша тақырыптық тексеру жүргiзуге қатысатын азаматтық авиация саласындағы уәкiлеттi ұйым қызметшісінің шетелдiк авиакомпания әуе кемесiнiң рейстi жүзеге асыру фактiсiн және уәкiлеттi орган азаматтық авиация саласындағы уәкiлеттi органмен келiсу бойынша бекiткен нысан бойынша және тәртiппен өткiзiлген жанар-жағармай материалдарының (авиакомпаниялар бөлінісінде) мөлшерiн растайтын қорытындысы.

      Бұл ретте Еуразиялық экономикалық одақтың кеден заңнамасына және (немесе) Қазақстан Республикасының кеден заңнамасына сәйкес оларға қатысты кедендік ресімдеу және кедендік бақылау көзделмеген рейстер жүзеге асырылған жағдайларда азаматтық авиация саласындағы уәкiлеттi ұйымның қызметшісі осы тармақшада көзделген қорытындыны ұсынады.

      Ескерту. 388-бапқа өзгеріс енгізілді - ҚР 19.04.2019 № 249-VI (01.08.2019 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

389-бап. Арнайы экономикалық аймақтың аумағына өткізілетін тауарларға салық салу

      1. Арнайы экономикалық аймақтарды құру мақсаттарына сай келетін қызметті жүзеге асыру кезінде толық тұтынылатын тауарларды арнайы экономикалық және индустриялық аймақтарды құру, олардың жұмыс істеуі және оларды тарату саласында мемлекеттік реттеуді жүзеге асыратын уәкілетті мемлекеттік орган уәкілетті органмен және салық саясаты саласындағы уәкілетті органмен келісу бойынша айқындаған тауарлар тізбесі бойынша арнайы экономикалық аймақтың аумағына өткізуге қосылған құн салығы нөлдік мөлшерлеме бойынша салынады.

      Бұл ретте салық төлеушінің осы тармақтың бірінші бөлігінде көрсетілген тауарлар бойынша осы Кодекстің 422-бабының 1-тармағына сәйкес қосылған құн салығының мөлшерлемесін қолдануға құқығы бар.

      Осы баптың мақсаттары үшін еркін кедендік аймақ кедендік рәсімімен орналастырылатын (орналастырылған) және кедендік бақылаудағы тауарлар осы тармақтың бірінші бөлігінде көрсетілген тауарлар деп түсініледі.

      2. Арнайы экономикалық аймақтарды құру мақсаттарына сай келетін қызметті жүзеге асыру кезінде толық тұтынылатын тауарларды өткізу кезінде нөлдік мөлшерлеме бойынша салық салынатын айналымдарды растайтын құжаттар мыналар болып табылады:

      1) арнайы экономикалық аймақтардың аумағында қызметін жүзеге асыратын ұйымдармен немесе инвестициялар туралы келісім жасасқан тұлғамен тауарларды жеткізуге арналған шарт (келісімшарт);

      2) еркін кедендік аймақ кедендік рәсімі бойынша тауарлар шығаруды жүзеге асыратын кеден органының белгілері бар тауарлар тізбесі қоса беріле отырып, тауарларға арналған декларацияның және (немесе) көліктік (тасымалдау), коммерциялық және (немесе) өзге де құжаттардың көшірмелері;

      3) осы тармақтың 1) тармақшасында көрсетілген ұйымдарға тауарларды тиеп-жөнелтуді растайтын тауарға ілеспе құжаттардың көшірмелері;

      4) осы тармақтың 1) тармақшасында көрсетілген ұйымдардың тауарларды алғанын растайтын құжаттардың көшірмелері.

      3. Салық органдары ақпараттық байланыс арналары арқылы кеден органдарынан алған электрондық құжат түріндегі тауарларға арналған декларация да нөлдік мөлшерлеме бойынша салық салынатын айналымдарды растайтын құжат болып табылады. Осы тармақта көзделген, электрондық құжат түріндегі тауарларға арналған декларация болған кезде осы баптың
2-тармағының 2) тармақшасында көзделген тауарларға арналған декларацияның көшірмесін ұсыну талап етілмейді.

      4. Арнайы экономикалық аймақтың аумағына өткізілетін тауарларды өнім берушілерге қосылған құн салығының асып кетуін қайтару арнайы экономикалық аймақтарды құру мақсаттарына сай келетін қызметті жүзеге асыру кезінде іс жүзінде тұтынылған әкелінген тауарлар бөлігінде жүргізіледі.

      5. Осы бапқа сәйкес қайтаруға жататын қосылған құн салығының сомасын айқындау кезінде арнайы экономикалық аймақтарды құру мақсаттарына сай келетін қызметті жүзеге асыру кезінде әкелінген тауарлардың іс жүзінде тұтынылғанын растайтын, арнайы экономикалық аймаққа қатысушы немесе инвестициялар туралы келісім жасасқан тұлға ұсынған деректер негізінде қалыптастырылатын кеден органының мәліметтері есепке алынады.

      Арнайы экономикалық аймаққа қатысушы немесе инвестициялар туралы келісім жасасқан тұлға осы баптың 1-тармағының бірінші бөлігінде көзделген шарттарды орындамаған жағдайда еркін кедендік аймақ кедендік рәсімімен орналастырылған тауарлар салық салынатын импорт деп танылады және Еуразиялық экономикалық одақтың кеден заңнамасында және (немесе) Қазақстан Республикасының кеден заңнамасында айқындалған тәртіппен және мөлшерде импортталатын тауарларға қосылған құн салығын төлеу үшін белгіленген мерзімнен бастап өсімпұл есепке жазыла отырып, арнайы экономикалық аймақтың аумағына тауарлар әкелінген күннен бастап оларға қосылған құн салығы салуға жатады.

      Ескерту. 389-бапқа өзгерістер енгізілді - ҚР 02.04.2019 № 241-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 03.04.2019 № 243-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңдарымен.

390-бап. "Астана – жаңа қала" арнайы экономикалық аймағының аумағына өткізілетін тауарларға салық салу ерекшеліктері

      Ескерту. 390-бап алып тасталды - ҚР 03.04.2019 № 243-VI Заңымен (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі).

391-бап. Шектері Еуразиялық экономикалық одақтың кедендік шекарасының учаскелерімен толық немесе ішінара тұспа-тұс келетін арнайы экономикалық аймақтың аумағына өткізілетін тауарларға салық салу ерекшеліктері

      Ескерту. 391-баптың тақырыбына өзгеріс енгізілді - ҚР 03.04.2019 № 243-VI Заңымен (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі).

      1. Шектері Еуразиялық экономикалық одақтың кедендік шекарасының учаскелерімен толық немесе ішінара тұспа-тұс келетін арнайы экономикалық аймақты құру мақсаттарына сай келетін қызметті жүзеге асыру кезінде тұтынылатын немесе өткізілетін тауарларды осындай арнайы экономикалық аймақтың аумағына өткізуге қосылған құн салығы нөлдік мөлшерлеме бойынша салынады.

      Осы баптың мақсаттары үшін еркін кедендік аймақ кедендік рәсімімен орналастырылатын (орналастырылған) және кедендік бақылаудағы осы тармақтың бірінші бөлігінде көрсетілген тауарлар деп тауарлар түсініледі.

      2. Мыналар шектері Еуразиялық экономикалық одақтың кедендік шекарасының учаскелерімен толық немесе ішінара тұспа-тұс келетін арнайы экономикалық аймақты құру мақсаттарына сай келетін қызметті жүзеге асыру кезінде тұтынылатын немесе өткізілетін тауарларды өткізу кезінде нөлдік мөлшерлеме бойынша салық салынатын айналымды растайтын құжаттар болып табылады:

      1) шектері Еуразиялық экономикалық одақтың кедендік шекарасының учаскелерімен толық немесе ішінара тұспа-тұс келетін арнайы экономикалық аймақтың аумағында қызметін жүзеге асыратын ұйымдармен және (немесе) тұлғалармен тауарларды жеткізуге арналған шарт (келісімшарт);

      2) еркін кедендік аймақ кедендік рәсімі бойынша тауарлар шығаруды жүзеге асыратын кеден органының белгілері бар тауарлар тізбесі қоса беріле отырып, тауарларға арналған декларацияның және (немесе) көліктік (тасымалдау), коммерциялық және (немесе) өзге де құжаттардың көшірмелері;

      3) осы баптың 1) тармақшасында көрсетілген ұйымдарға және (немесе) тұлғаларға тауарлардың тиеп-жөнелтілгенін растайтын тауарға ілеспе құжаттардың көшірмелері;

      4) осы тармақтың 1) тармақшасында көрсетілген ұйымдардың және (немесе) тұлғалардың тауарларды алғанын растайтын құжаттардың көшірмелері.

      3. Шектері Еуразиялық экономикалық одақтың кедендік шекарасының учаскелерімен толық немесе ішінара тұспа-тұс келетін арнайы экономикалық аймақтың аумағына өткізілетін тауарларды берушілерге қосылған құн салығының асып кетуін қайтару арнайы экономикалық аймақтарды құру мақсаттарына сай келетін қызметті жүзеге асыру кезінде іс жүзінде тұтынылған әкелінген тауарлар бөлігінде жүргізіледі.

      4. Осы бапқа сәйкес қайтаруға жататын қосылған құн салығының сомасын айқындау кезінде арнайы экономикалық аймақты құру мақсаттарына сай келетін қызметті жүзеге асыру кезінде әкелінген тауарлардың өткізілгенін немесе іс жүзінде тұтынылғанын растайтын, арнайы экономикалық аймаққа қатысушы ұсынған деректер негізінде қалыптастырылатын кеден органының мәліметтері есепке алынады.

      Арнайы экономикалық аймаққа қатысушы осы баптың 1-тармағының бірінші бөлігінде көзделген шарттарды орындамаған жағдайда еркін кедендік аймақ кедендік рәсімімен орналастырылған тауарлар салық салынатын импорт деп танылады және Еуразиялық экономикалық одақтың кеден заңнамасында және (немесе) Қазақстан Республикасының кеден заңнамасында айқындалған тәртіппен және мөлшерде импортталатын тауарларға қосылған құн салығын төлеу үшін белгіленген мерзімнен бастап өсімпұл есепке жазыла отырып, Шектері Еуразиялық экономикалық одақтың кедендік шекарасының учаскелерімен толық немесе ішінара тұспа-тұс келетін арнайы экономикалық аймақтың аумағына тауарлар әкелінген күннен бастап оларға қосылған құн салығы салуға жатады.

      Ескерту. 391-бапқа өзгеріс енгізілді - ҚР 03.04.2019 № 243-VI Заңымен (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі).

392-бап. Аффинирленген алтынды өткізу бойынша айналым

      1. Бағалы металдар өндірісінің субъектілері және оны қайта өңдеу нәтижесінде аффинирленген алтынның меншік иелеріне айналған тұлғалар болып табылатын салық төлеушілердің Қазақстан Республикасының Ұлттық Банкіне бағалы металдардағы активтерді толықтыру үшін өз өндірісінің шикізатынан алынған аффинирленген алтынды өткізуі бойынша айналымға қосылған құн салығы нөлдік мөлшерлеме бойынша салынады.

      2. Мыналар нөлдік мөлшерлеме бойынша салық салынатын, осы баптың 1-тармағында көрсетілген айналымды растайтын құжаттар болып табылады:

      1) салық төлеуші мен Қазақстан Республикасының Ұлттық Банкі арасында жасалған бағалы металдардағы активтерді толықтыру үшін аффинирленген алтынды сатып алу-сатудың жалпы талаптары туралы шарт;

      2) Қазақстан Республикасының Ұлттық Банкіне өткізілген аффинирленген алтынның құнын растайтын құжаттардың көшірмелері;

      3) аффинирленген алтын саны көрсетіле отырып, Қазақстан Республикасы Ұлттық Банкінің аффинирленген алтынды алғанын растайтын құжаттардың көшірмелері.

      Осы баптың мақсатында салық төлеуші дербес өндірген немесе қайта өңдеу мақсатында меншігіне сатып алған шикізат өз өндiрiсiнің шикiзаты деп түсініледі.

393-бап. Жекелеген жағдайларда салық салу

      1. Талаптарына сәйкес импортталатын тауарлар қосылған құн салығынан босатылатын, жер қойнауын пайдалануға арналған келісімшарт, өнімді бөлу туралы келісім (келісімшарт) шеңберінде Қазақстан Республикасының аумағында қызметін жүзеге асыратын салық төлеушілерге өз өндiрiсiнің тауарларын өткізу бойынша айналымға қосылған құн салығы нөлдік мөлшерлеме бойынша салынады.

      Егер жер қойнауын пайдалануға арналған келісімшартта, өнімді бөлу туралы келісімде (келісімшартта) қосылған құн салығынан босатылатын импортталатын тауарлардың тізбесі айқындалған жағдайда, осы тізбеде көрсетілген тауарларды өткізу бойынша айналымдарға нөлдік мөлшерлеме бойынша салық салынады.

      Осы баптың мақсатында салық төлеуші өндірген, шығарылған жері сертификаты бар өнім (тауар) өз өндірісінің тауары болып танылады.

      Осы тармақтың бірінші бөлігінде көрсетілген салық төлеушілердің тізбесін мұнай және газ саласындағы уәкілетті орган уәкілетті органмен және салық саясаты саласындағы уәкілетті органмен келісу бойынша бекітеді.

      2. Осы Кодекстiң 722-бабының 1-тармағында көрсетілген жер қойнауын пайдалануға арналған келісімшарт шеңберінде қызметін жүзеге асыратын жер қойнауын пайдаланушы өндірген және өткізген тұрақсыз конденсатты Қазақстан Республикасының аумағынан Еуразиялық экономикалық одаққа мүше басқа мемлекеттердiң аумағына өткізу бойынша айналымға қосылған құн салығы нөлдiк мөлшерлеме бойынша салынады.

      Осы тармақта көрсетілген салық төлеушілердің тізбесін мұнай және газ саласындағы уәкілетті орган уәкілетті органмен және салық саясаты саласындағы уәкілетті органмен келісу бойынша бекітеді.

      3. Газ саласындағы ынтымақтастық туралы үкіметаралық келісім шеңберінде қызметін жүзеге асыратын салық төлеушінің бұрын осы салық төлеуші Қазақстан Республикасының аумағынан әкеткен және Еуразиялық экономикалық одаққа мүше басқа мемлекеттің аумағында өңделген алыс-беріс шикізатынан алынған қайта өңдеу өнімдерін Еуразиялық экономикалық одаққа мүше осындай басқа мемлекеттің аумағында өткізуі бойынша айналымға қосылған құн салығы нөлдiк мөлшерлеме бойынша салынады.

      Осы тармақта көрсетілген салық төлеушілердің тізбесін мұнай және газ саласындағы уәкілетті орган уәкілетті органмен және салық саясаты саласындағы уәкілетті органмен келісу бойынша бекітеді.

      4. Мыналар осы баптың 1-тармағында көрсетілген салық төлеушілерге тауарлардың өткізілгенін растайтын құжаттар болып табылады:

      1) жеткізілетін тауарлардың жер қойнауын пайдалануға арналған келісімшарттың, өнімді бөлу туралы келісімнің (келісімшарттың) жұмыс бағдарламасын орындауға арналғаны көрсетіле отырып, талаптарына сәйкес импортталатын тауарлар қосылған құн салығынан босатылатын жер қойнауын пайдалануға арналған келісімшарт, өнімді бөлу туралы келісім (келісімшарт) шеңберінде Қазақстан Республикасының аумағында қызметін жүзеге асыратын салық төлеушілерге тауарларды жеткізуге арналған шарт;

      2) салық төлеушілерге тауарлардың тиеп-жөнелтілгенін растайтын тауарға ілеспе құжаттардың көшірмелері;

      3) салық төлеушілердің тауарларды алғанын растайтын құжаттардың көшірмелері.

      5. Мыналар осы баптың 2-тармағында көрсетілген тұрақсыз конденсаттың өткізілгенін растайтын құжаттар болып табылады:

      1) Қазақстан Республикасының аумағынан Еуразиялық экономикалық одаққа мүше басқа мемлекеттердің аумағына әкетілген (әкетілетін) тұрақсыз конденсатты жеткізуге арналған шарт (келісімшарт);

      2) құбыржолдар жүйесі арқылы өткізілген тұрақсыз конденсаттың мөлшерін есепке алу аспаптарының көрсетілімдерін алу актісі;

      3) Қазақстан Республикасының аумағынан Еуразиялық экономикалық одаққа мүше басқа мемлекеттердің аумағына құбыржолдар жүйесі арқылы әкетілген тұрақсыз конденсатты қабылдап алу-тапсыру актісі.

      Құбыржолдар жүйесі арқылы өткізілген тұрақсыз конденсаттың мөлшерін есепке алу аспаптарының көрсетілімдерін алу тәртібін мұнай және газ саласындағы уәкілетті орган айқындайды.

      6. Мыналар осы баптың 3-тармағында көрсетілген тауарлардың өткізілгенін растайтын құжаттар болып табылады:

      1) алыс-беріс шикізатын қайта өңдеуге арналған шарттар (келісімшарттар);

      2) солардың негізінде қайта өңдеу өнімдерін өткізу жүзеге асырылатын шарттар (келісімшарттар);

      3) алыс-беріс шикізатын қайта өңдеу жөніндегі жұмыстардың орындалу фактісін растайтын құжаттар;

      4) алыс-беріс шикізатының Қазақстан Республикасының аумағынан Еуразиялық экономикалық одаққа мүше басқа мемлекеттің аумағына әкетілгенін растайтын тауарға ілеспе құжаттардың көшірмелері.

      Алыс-беріс шикізаты магистральдық құбыржолдар жүйесі арқылы әкетілген жағдайда тауарға ілеспе құжаттар көшірмелерінің орнына осындай алыс-беріс шикізатын қабылдап алу-тапсыру актісі ұсынылады;

      5) аумағында алыс-беріс шикізатын қайта өңдеу жүзеге асырылған Еуразиялық экономикалық одаққа мүше мемлекеттің салық төлеушісіне – оларды сатып алушыға қайта өңдеу өнімдерінің тиеп-жөнелтілгенін растайтын құжаттар;

      6) салық төлеушінің Қазақстан Республикасының заңнамасында айқындалған тәртіппен ашылған, Қазақстан Республикасының аумағындағы екінші деңгейдегі банктердегі банктік шоттарына өткізілген қайта өңдеу өнімдері бойынша валюталық түсімнің түскенін растайтын құжаттар;

      7) осы Кодекстің 449-бабының 8-тармағында көзделген, тиісті уәкілетті мемлекеттік органның Еуразиялық экономикалық одаққа мүше мемлекеттің аумағында тауарларды қайта өңдеу шарттары туралы қорытындысы.

      Қайтаруға жататын қосылған құн салығының асып кету сомасын айқындау кезінде Қазақстан Республикасы салық органының сұрау салуы бойынша Еуразиялық экономикалық одаққа мүше мемлекеттің салық қызметі қайта өңдеу өнімдерін сатып алушыға қатысты жүзеге асырған тексерудің нәтижелері ескеріледі.

      Ескерту. 393-бапқа өзгеріс енгізілді - ҚР 03.04.2019 № 243-VI Заңымен (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі).

45-тарау. САЛЫҚ САЛЫНБАЙТЫН АЙНАЛЫМ ЖӘНЕ САЛЫҚ САЛЫНБАЙТЫН ИМПОРТ

394-бап. Қосылған құн салығынан босатылған, тауарларды, жұмыстарды, көрсетілетін қызметтерді өткізу бойынша айналымдар

      Өткізу орны Қазақстан Республикасы болып табылатын мынадай тауарларды, жұмыстарды, көрсетілетін қызметтерді:

      1) осы Кодекстің 395398-баптарында көрсетілген тауарларды, жұмыстарды, көрсетілетін қызметтерді;

      2) осы Кодекстiң 172-бабына сәйкес акцизделетiн тауарларды таңбалауға арналған есепке алу-бақылау маркаларын;

      3) мемлекеттік ислам арнайы қаржы компаниясы мемлекеттік мүлікті басқару жөніндегі уәкілетті органға өткізетін, мемлекеттік ислам бағалы қағаздарын шығару талаптарына сәйкес жасалған шарттар бойынша бұрын сатып алынған ғимаратты, құрылысты және осындай мүлік орналасқан жер учаскелерін;

      4) мемлекеттік ислам арнайы қаржы компаниясының мемлекеттік ислам бағалы қағаздарын шығару талаптарына сәйкес жасалған шарттар бойынша сатып алынған ғимаратты, құрылысты және осындай мүлік орналасқан жер учаскелерін мүліктік жалдау (жалға алу) шарттары бойынша уақытша иеленуге және пайдалануға беруі бойынша көрсетілетін қызметтерді;

      5) Қазақстан Республикасының заңнамасына сәйкес мемлекеттік мекемеге немесе мемлекеттік кәсіпорынға өтеусіз негізде берілетін мүлікті;

      6) лотерея операторының лотерея қатысушысына беретін ұтыстар түріндегі мүлікті;

      7) төлем қарточкаларымен және электрондық ақшамен жасалатын операциялар бойынша ақпаратты жинау, өңдеу және есеп айырысуларға қатысушыларға таратып беру бойынша қызметтер көрсетуді қоса алғанда, есеп айырысуларға қатысушылар арасында ақпараттық және технологиялық өзара iс-қимылды қамтамасыз ету бойынша көрсетілетін қызметтерді;

      8) Еуразиялық экономикалық одақтың кедендік аумағына кедендік аумақта қайта өңдеу кедендік рәсімімен орналастырыла отырып әкелінген тауарларды қайта өңдеу және (немесе) жөндеу бойынша көрсетілетін қызметтерді;

      9) Қазақстан Республикасының тұрғын үй заңнамасына сәйкес жүзеге асырылатын, кондоминиум объектісін басқару бойынша көппәтерлі тұрғын үй мүлкінің меншік иелері бірлестігінің қызметі шеңберінде көрсетілетін қызметтерді;

      10) ұлттық валюта банкноттары мен монеталарын;

      11) егер өткізу жүзеге асырылған салықтық кезеңде, сондай-ақ алдындағы төрт салықтық кезең ішінде мынадай талаптардың бірі сақталса:

      мүгедектігі бар адамдардың орташа саны жұмыскерлердің жалпы санының кемiнде 51 пайызын құраса;

      мүгедектігі бар адамдардың еңбегіне ақы төлеу бойынша шығыстар еңбекке ақы төлеу бойынша жалпы шығыстардың кемiнде 51 пайызын (есту, сөйлеу, көру қабiлетiнен айырылған мүгедектігі бар адамдар жұмыс iстейтiн мамандандырылған ұйымдарда – кемiнде 35 пайызын) құраса, тауарларды, жұмыстарды, көрсетілетін қызметтерді өткізу бойынша айналымдар қосылған құн салығынан босатылады.

      Осы тармақшаның ережелері акцизделетiн тауарларды өткізу бойынша айналымдарға қолданылмайды.

      Ұзақ мерзімді келісімшарттар шеңберінде өткізу бойынша айналымдарға қатысты осы тармақшаның ережелері осы тармақта белгіленген талаптар сақталған кезде, осындай келісімшарттың бүкiл қолданылу мерзiмi iшiнде қолданылады;

      12) егер мәміле шарттарында салық төлеушінің өткізілген тауарлардың, орындалған жұмыстардың, көрсетілген қызметтердің сапасына кепілдік беруі көзделсе, тауарларды пайдаланудың мәміледе белгіленген кепілдік мерзімі кезеңінде, қосалқы бөліктері мен бөлшектерінің құнын қоса алғанда, оларды өтеусіз жөндеу және (немесе) оларға техникалық қызмет көрсету бойынша жұмыстарды, көрсетілетін қызметтерді;

      13) егер осы Кодекстің 392-бабында өзгеше белгіленбесе, қор биржасында жасалған мәміле негізінде не егер осындай мәміле тараптарының бірі екінші деңгейдегі банк, "Валюталық реттеу және валюталық бақылау туралы" Қазақстан Республикасының Заңына сәйкес Қазақстан Республикасының Ұлттық Банкі шығарған аффинирленген құйма алтынды өздерінің айырбастау пункттері арқылы сатып алуды және сатуды жүзеге асыруға құқығы бар заңды тұлғалар, бағалы қағаздар нарығына кәсіби қатысушы – заңды тұлға немесе Қазақстан Республикасының Ұлттық Банкі болып табылса, құймалар мен тілімдер түріндегі инвестициялық алтынды;

      14) 01.01.2019 дейін қолданыста болды - ҚР 25.12.2017 № 121-VI Заңымен.

      15) туроператордың келу туризмі бойынша көрсетілетін қызметтерін;

      16) ақылылық, мерзімділік және қайтарымдылық шарттарымен ақшалай нысанда кредит (қарыз, микрокредит) беруді;

      17) бажсыз сауда кедендік рәсімімен орналастырылған тауарларды;

      18) түсті және қара металдардың сынықтары мен қалдықтарын;

      19) Қазақстан Республикасының заңнамасына сәйкес діни бірлестіктердің діни жоралар мен рәсімдер өткізуі бойынша көрсетілетін қызметтерді;

      20) тіркеуші органда тіркелген діни бірлестіктердің діни мақсаттағы заттарды өткізуі бойынша айналымдар қосылған құн салығынан босатылады.

      Көрсетілген тауарлардың тізбесін және оны қалыптастыру өлшемшарттарын Қазақстан Республикасының Үкіметі бекітеді;

      21) жерлеу бюроларының жерлеу қызметтерін, зираттар мен крематорийлердің көрсетілетін қызметтерін;

      22) Қазақстан Республикасының әлеуметтік қорғау туралы заңнамасына сәйкес коммерциялық емес ұйымдар жүзеге асыратын арнаулы әлеуметтік көрсетілетін қызметтерді;

      23) Қазақстан Республикасының мәдениет туралы заңнамасына сәйкес мемлекеттік тапсырма шеңберінде жүзеге асырылатын мәдениет саласындағы әлеуметтік маңызы бар іс-шараларды, ойын-сауық мәдени-бұқаралық іс-шараларды өткізу бойынша көрсетілетін қызметтерді;

      24) музейлердің мәдени, білім беру, ғылыми-зерттеу функцияларды жүзеге асыруы және Қазақстан Республикасының тарихи-мәдени мұрасының кеңінен танылуын қамтамасыз етуі бойынша көрсетілетін қызметтерді;

      25) кітапханалардың ақпараттық, мәдени, білім беру функцияларды жүзеге асыруы бойынша көрсетілетін қызметтерді;

      26) театрлар, филармониялар, мәдени-демалыс ұйымдары жүзеге асыратын мәдениет және білім беру саласындағы көрсетілетін қызметтер мен жұмыстарды;

      27) қызметтің осы түрін жүзеге асыру құқығына арналған лицензия негізінде жүргізілетін тарих және мәдениет ескерткіштеріндегі ғылыми-реставрациялау жұмыстарын;

      28) мектепке дейiнгi тәрбие мен оқыту саласындағы білім берудің көрсетілетін қызметтерін;

      29) бiлiм беру қызметімен айналысуға арналған лицензиясы бар білім беру ұйымы көрсететін қосымша білім беру бойынша көрсетілетін қызметтерді;

      30) қызметтiң осы түрлерiн жүзеге асыру құқығына арналған тиiстi лицензиялар бойынша жүзеге асырылатын бастауыш, негізгі орта, жалпы орта, техникалық және кәсіптік, орта білімнен кейінгі, жоғары және жоғары оқу орнынан кейінгі бiлiм беру саласындағы бiлiм берудің көрсетілетін қызметтерін;

      31) осы Кодекстің 291-бабы 1-тармағы 2) немесе 4) тармақшасының шарттарына сәйкес келетін дербес білім беру ұйымдарының осы Кодекстің 291-бабы 1-тармағының 2) тармақшасында айқындалған қызмет түрлерін жүзеге асыруы бойынша көрсетілетін қызметтерді;

      32) білім беру қызметімен айналысуға арналған лицензиясы бар білім беру ұйымдарының, сондай-ақ осы Кодекстің 291-бабы 1-тармағының 2), 4) және 6) тармақшаларында көрсетілген дербес білім беру ұйымдарының кітапхана қорын, оның ішінде электрондық нысанда уақытша пайдалануға беруі бойынша көрсетілетін қызметтерді;

      33) протездік-ортопедиялық бұйымдар мен сурдотифлотехниканы қоса алғанда, кез келген нысандағы дәрілік заттарды, оның ішінде фармацевтикалық субстанцияларды (активті фармацевтикалық субстанцияларды), медициналық бұйымдарды, сондай-ақ оларды өндіруге арналған материалдар мен жинақтауыш заттарды;

      34) ветеринария саласында пайдаланатын (қолданылатын) кез келген нысандағы дәрілік заттарды, оның ішінде фармацевтикалық субстанцияларды (активті фармацевтикалық субстанцияларды); протездiк-ортопедиялық бұйымдарды қоса алғанда, ветеринариялық мақсаттағы бұйымдарды және ветеринариялық техниканы; ветеринария саласында пайдаланатын (қолданылатын) кез келген нысандағы дәрілік заттарды, оның ішінде фармацевтикалық субстанцияларды (активті фармацевтикалық субстанцияларды) өндіруге және протездiк-ортопедиялық бұйымдарды қоса алғанда, ветеринариялық мақсаттағы бұйымдарды және ветеринариялық техниканы өндіруге арналған материалдар мен жинақтауыш заттарды;

      35) медициналық қызметті жүзеге асыруға арналған лицензиясы бар денсаулық сақтау субъектісі көрсететін Қазақстан Республикасының заңнамасына сәйкес (оның ішінде лицензиялауға жатпайтын медициналық қызметті жүзеге асыру кезінде) медициналық көмек нысанындағы көрсетілетін қызметтерді;

      36) Қазақстан Республикасының денсаулық сақтау саласындағы заңнамасына сәйкес санитариялық-эпидемиологиялық қызметтің мемлекеттік ұйымы көрсететін халықтың санитариялық-эпидемиологиялық саламаттылығы саласындағы көрсетілетін қызметтерді;

      37) мыналар:

      ветеринария саласындағы қызметті жүзеге асыруға арналған лицензиясы бар жеке немесе заңды тұлғалар;

      Қазақстан Республикасының ветеринария саласындағы заңнамасында көзделген, ветеринария саласында кәсіпкерлік қызметті жүзеге асыруға арналған рұқсаттар мен хабарламалардың мемлекеттік электрондық тізіліміне енгізілген жеке және заңды тұлғалар;

      Қазақстан Республикасының ветеринария саласындағы заңнамасына сәйкес құрылған мемлекеттік ветеринария ұйымдары ветеринария саласында көрсететін қызметтерді;

      38) бір мезгілде мынадай шарттар сақталған кезде:

      өткізілетін көлік құралының және (немесе) ауыл шаруашылығы техникасының, сондай-ақ олардың құрамдастарының құрамына бұрын әкелінген, осы Кодекстің 399-бабы 1-тармағының 15) тармақшасына немесе 451-бабы 2-тармағының 4) тармақшасына сәйкес қосылған құн салығынан босатылатын шикізат және (немесе) материалдар, сондай-ақ олардың құрамдастары кірсе;

      өткізілетін көлік құралының және (немесе) ауыл шаруашылығы техникасының, сондай-ақ олардың құрамдастарының құрамында шикізатты және (немесе) материалдарды, сондай-ақ олардың құрамдастарын әкелуді көрсетілген көлік құралдарын және (немесе) ауыл шаруашылығы техникасын, сондай-ақ олардың құрамдастарын өткізетін заңды тұлға жүзеге асырса;

      көлік құралдары және (немесе) ауыл шаруашылығы техникасы, сондай-ақ олардың құрамдастары индустриялық қызметті мемлекеттік қолдау саласындағы уәкілетті орган мемлекеттік жоспарлау жөніндегі орталық уәкілетті органмен және уәкілетті органмен келісу бойынша бекіткен, өткізілуі қосылған құн салығынан босатылатын көлік құралдарының және (немесе) ауыл шаруашылығы техникасының, сондай-ақ олардың құрамдастарының тізбесіне енгізілсе, көлік құралдарын және (немесе) ауыл шаруашылығы техникасын, сондай-ақ олардың құрамдастарын;

      39) шектері Еуразиялық экономикалық одақтың кедендік шекарасының учаскелерімен толық немесе ішінара тұспа-тұс келетін арнайы экономикалық аймақтың аумағында өткізілетін тауарларды, жұмыстарды, көрсетілетін қызметтерді;

      40) мемлекеттік тапсырманы жүзеге асыруға арналған шарттар негізінде, сондай-ақ Қазақстан Республикасының ғылым туралы заңнамасына сәйкес басым бағыттар бойынша мемлекеттік тапсырыс шарттарының негізінде жүргізілетін ғылыми-зерттеу жұмыстарын;

      ЗҚАИ-ның ескертпесі!
      41) тармақша 01.01.2027 дейін қолданыста болады - ҚР 25.12.2017 № 121-VI Заңымен.

      41) екінші деңгейдегі банктердің кредиттік портфельдерінің сапасын жақсартуға маманданатын, Қазақстан Республикасының Үкіметі жалғыз акционері болып табылатын ұйым осы Кодекстің 292-бабында көзделген қызмет түрлері бойынша өткізетін тауарларды, жұмыстарды, көрсетілетін қызметтерді;

      42) мемлекеттік тапсырманы жүзеге асыруға арналған шарттар негізінде дене шынықтыру-спорт ұйымдары көрсететін қызметтерді;

      43) тегін медициналық көмектің кепілдік берілген көлеміне ақы төлеуге әлеуметтік медициналық сақтандыру қорына бюджеттен трансферттер шеңберіндегі фармацевтикалық көрсетілетін қызметтерді, дәрілік заттар мен медициналық бұйымдарды есепке алу және өткізу жөніндегі көрсетілетін қызметтерді;

      43-1) бір мезгілде мынадай шарттар сақталған кезде:

      жобалау-сметалық құжаттамаға сәйкес тауарлар инфрақұрылым объектілерін, ауруханаларды, емханаларды, мектептерді, балабақшаларды, музейлерді, театрларды, жоғары және орта оқу орындарын, кітапханаларды, оқушылар сарайларын, спорт кешендерін, әкімшілік және тұрғын үй кешендерін салу және пайдалануға беру процесінде толық тұтынылған;

      тауарлар арнайы экономикалық және индустриялық аймақтарды құру, олардың жұмыс істеуі және тарату саласындағы мемлекеттік реттеуді жүзеге асыратын уәкілетті мемлекеттік орган мемлекеттік жоспарлау жөніндегі орталық уәкілетті органмен және уәкілетті органмен келісу бойынша бекіткен тауарлар тізбесіне енгізілген;

      "Астана - жаңа қала" арнайы экономикалық аймағының аумағында инфрақұрылым объектілерін, ауруханаларды, емханаларды, мектептерді, балабақшаларды, музейлерді, театрларды, жоғары және орта оқу орындарын, кітапханаларды, оқушылар сарайларын, спорт кешендерін, әкімшілік және тұрғын үй кешендерін салуды жүзеге асыратын ұйымдармен тауарларды жеткізуге арналған шарт (келісімшарт) болған;

      тауарлардың тиеп-жөнелтілгенін растайтын тауарға ілеспе құжаттардың көшірмелері болған;

      сатып алушының тауарларды алғанын растайтын құжаттардың көшірмелері болған кезде "Астана - жаңа қала" арнайы экономикалық аймағының аумағында өндірілген және өткізілетін тауарларды өткізу бойынша айналымдар қосылған құн салығынан босатылады;

      Осы баптың мақсаттары үшін, егер мұндай тауарлар Қазақстан Республикасының кеден заңнамасына сәйкес еркін кедендік аймақ рәсімімен орналастыруға жататын болса, мұндай тауарларды өнім беруші мен сатып алушы еркін кедендік аймақ кедендік рәсімімен орналастырған және олар кедендік бақылауда болған жағдайда инфрақұрылым объектілерін, ауруханаларды, емханаларды, мектептерді, балабақшаларды, музейлерді, театрларды, жоғары және орта оқу орындарын, кітапханаларды, оқушылар сарайларын, спорт кешендерін, әкімшілік және тұрғын үй кешендерін тұрғызу процесіне тікелей тартылған тауарлар (электр энергиясын, бензинді, дизель отыны мен суды қоспағанда) құрылыс процесінде толық тұтынылатын тауарлар деп түсініледі;

      44) фильмдер шығару кезінде инвестор үшін кинематографиялық ұйым орындайтын және көрсететін жұмыстар мен көрсетілетін қызметтерді;

      ЗҚАИ-ның ескертпесі!
      45) тармақша 01.01.2029 дейін қолданыста болады - ҚР 26.12.2018 № 203-VI Заңымен.

      45) осы Кодекстің 293-бабы 4-3-тармағының шарттарына сай келетін "Астана Хаб" халықаралық технологиялық паркіне қатысушылар өндіретін және өткізетін тауарларды;

      ЗҚАИ-ның ескертпесі!
      46) тармақша 01.01.2029 дейін қолданыста болады - ҚР 26.12.2018 № 203-VI Заңымен.

      46) осы Кодекстің 293-бабы 4-3-тармағының шарттарына сай келетін "Астана Хаб" халықаралық технологиялық паркіне қатысушылар өткізетін жұмыстарды, көрсетілетін қызметтерді;

      47) егер осы баптың бірінші бөлігінің 43-1) тармақшасында өзгеше белгіленбесе, бір мезгілде мынадай шарттар сақталған кезде:

      Қазақстан Республикасының арнайы экономикалық аймақтарының аумағында қызметін жүзеге асыратын ұйымдармен тауарларды беруге арналған шарт (келісімшарт) болса;

      арнайы экономикалық аймаққа қатысушыға тауарлардыңтиеп-жөнелтілгенін растайтын құжаттар болса;

      арнайы экономикалық аймаққа қатысушы – сатып алушының тауарларды алғанын растайтын құжаттар болса, арнайы экономикалық аймақтардың аумағында басым қызмет түрлерін жүзеге асыру кезінде өндірілетін және өткізілетін тауарларды;

      48) мынадай шарттар сақталған кезде:

      өткізуші заңды тұлға көлік құралдарын және (немесе) ауыл шаруашылығы техникасын өндірушінің уәкілетті өкілі болып табылса;

      көлік құралдары және (немесе) ауыл шаруашылығы техникасы өндірушіден осы баптың бірінші бөлігінің 38) тармақшасына сәйкес қосылған құн салығынсыз сатып алынса, көлік құралдарын және (немесе) ауыл шаруашылығы техникасын өткізу бойынша айналымдар қосылған құн салығынан босатылады.

      Осы тармақшаны қолдану мақсатында көлік құралдарын және (немесе) ауыл шаруашылығы техникасын өндірушімен жасалған мәміле шеңберінде уәкілетті өкіл болып тағайындалған және өндірушісінен сатып алынған көлік құралдарын және (немесе) ауыл шаруашылығы техникасын өткізу кезінде қосылған құн салығынан босатуды қолданатын уәкілетті өкілдердің тізіліміне енгізілген заңды тұлға көлік құралдарын және (немесе) ауыл шаруашылығы техникасын өндірушінің уәкілетті өкілі деп танылады.

      Өндірушісінен сатып алынған көлік құралдарын және (немесе) ауыл шаруашылығы техникасын өткізу кезінде қосылған құн салығынан босатуды қолданатын уәкілетті өкілдердің тізілімін өнеркәсіпті мемлекеттік ынталандыру саласындағы уәкілетті орган өзі бекіткен нысан бойынша жүргізеді;

      49) Дүниежүзілік пошта одағына мүше басқа елдердің тағайындалған операторларының халықаралық пошта жөнелтілімдерін Қазақстан Республикасының аумағы арқылы транзиттеу бойынша тағайындалған оператордың Дүниежүзілік пошта одағының актілеріне сәйкес бірыңғай құжаттармен ресімделген көрсетілетін қызметтерін өткізу бойынша айналымдар қосылған құн салығынан босатылады;

      50) 01.01.23 дейін қолданыста болды – ҚР 10.12.2020 № 382-VI Заңымен.

      51) Қазақстан Республикасының азаматтық заңнамасына сәйкес қор нысанында құрылған коммерциялық емес ұйымның қайырымдылық көмегі шеңберінде өтеусіз негізде тауарларды, жұмыстарды, көрсетілетін қызметтерді;

      52) бағалы металдарды өндіру субъектілерінің Қазақстан Республикасының аумағында қызметін жүзеге асыратын зергерлік және басқа да бұйымдарды өндіру субъектілеріне аффинирленген алтынды және (немесе) күмісті;

      53) мынадай шарттар сақталған кезде:

      тұрмыстық аспаптарды және (немесе) тұрмыстық электроника аспаптарын, сондай-ақ олардың құрамдастарын өндіруші үшін – өткізілетін тұрмыстық аспаптың және (немесе) тұрмыстық электроника аспабының, сондай-ақ олардың (оның) құрамдастарының құрамына бұрын әкелінген, осы Кодекстің 399-бабының 3-тармағына немесе 451-бабының 5-тармағына сәйкес қосылған құн салығынан босатылатын шикізат және (немесе) материалдар кірсе;

      тұрмыстық аспаптарды және (немесе) тұрмыстық электроника аспаптарын, сондай-ақ олардың құрамдастарын өндірушінің уәкілетті өкілі үшін – тұрмыстық аспаптар және (немесе) тұрмыстық электроника аспаптары, сондай-ақ олардың құрамдастары өндірушіден осы тармақшаға сәйкес қосылған құн салығынсыз сатып алынса;

      тұрмыстық аспаптарды және (немесе) тұрмыстық электроника аспаптарын, сондай-ақ олардың құрамдастарын өткізетін өзге де тұлғалар үшін – көрсетілген тұрмыстық аспаптар және (немесе) тұрмыстық электроника аспаптары, сондай-ақ олардың құрамдастары өндірушіден немесе уәкілетті өкілден осы тармақшаға сәйкес қосылған құн салығынсыз сатып алынса, мемлекеттік жоспарлау жөніндегі орталық уәкілетті органмен және уәкілетті органмен келісу бойынша өнеркәсіпті мемлекеттік ынталандыру саласындағы уәкілетті орган бекіткен тізбеге енгізілген тұрмыстық аспаптарды және (немесе) тұрмыстық электроника аспаптарын, сондай-ақ олардың құрамдастарын өткізу бойынша айналымдар қосылған құн салығынан босатылады.

      Осы тармақшаны қолдану мақсатында өнеркәсіпті мемлекеттік ынталандыру саласындағы уәкілетті орган:

      тұрмыстық аспаптарды және (немесе) тұрмыстық электроника аспаптарын, сондай-ақ олардың құрамдастарын өндірушілер;

      өндірушінің уәкілетті өкілдері;

      тұрмыстық аспаптарды және (немесе) тұрмыстық электроника аспаптарын, сондай-ақ олардың құрамдастарын өткізетін өзге де тұлғалар болып табылатын заңды тұлғалардың тізілімін өзі бекіткен нысан бойынша жүргізеді.

      Осы баптың бірінші бөлігінің 33) тармақшасында көрсетілген тауарлардың тізбесін денсаулық сақтау саласындағы уәкілетті орган мемлекеттік жоспарлау жөніндегі орталық уәкілетті органмен және уәкілетті органмен келісу бойынша бекітеді.

      Осы баптың бірінші бөлігінің 34) тармақшасында көрсетілген тауарлардың тізбесін агроөнеркәсіптік кешенді дамыту саласындағы уәкілетті орган мемлекеттік жоспарлау жөніндегі орталық уәкілетті органмен және уәкілетті органмен келісу бойынша бекітеді.

      Осы баптың бірінші бөлігінің 44) тармақшасында көрсетілген жұмыстар мен көрсетілетін қызметтердің тізбесін кинематография саласында басшылықты және салааралық үйлестіруді жүзеге асыратын орталық атқарушы орган мемлекеттік жоспарлау жөніндегі орталық уәкілетті органмен және уәкілетті органмен келісу бойынша бекітеді.

      Ескерту. 394-тармаққа өзгерістер енгізілді - ҚР 26.12.2018 № 203-VI (01.01.2019 бастап қолданысқа енгізіледі); 28.12.2018 № 210-VІ (01.01.2018 бастап қолданысқа енгізіледі); 28.12.2018 № 211-VІ (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 03.01.2019 № 213-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 18.03.2019 № 237-VI (01.01.2018 бастап қолданысқа енгізіледі); 02.04.2019 № 241-VI (01.07.2019 бастап қолданысқа енгізіледі); 03.04.2019 № 243-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 26.12.2019 № 284-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (қолданысқа енгізілу тәртібін 4-б. қараңыз); 12.12.2023 № 45-VIII (01.07.2023 бастап қолданысқа енгізіледі); 08.07.2024 № 119-VIII (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі) Заңдарымен.

395-бап. Халықаралық тасымалдарға байланысты айналымдар

      Өткізу орны Қазақстан Республикасы болып табылатын, осы Кодекстің 387 және 448-баптарына сәйкес халықаралық тасымалдар болып табылатын тасымалдарға байланысты мынадай жұмыстарды, көрсетілетін қызметтерді өткізу бойынша айналымдар қосылған құн салығынан босатылады:

      тиеу, түсiру, қайта тиеу (ағызу, құю, өнімді басқа магистральдық құбыржолдарға беру, басқа көлік түріне ауыстырып тиеу);

      Еуразиялық экономикалық одаққа мүше мемлекеттердің кедендік шекарасын кесіп өту кезінде вагондарды арбаларға немесе жолтабанының ені басқа дөңгелек жұптарына ауыстыру;

      Қазақстан Республикасының аумағынан экспортталатын, Қазақстан Республикасының аумағына импортталатын тауарларды, оның ішінде поштаны, сондай-ақ транзиттiк жүктердi экспедициялау;

      вагондар (контейнерлер) операторының көрсетілетін қызметтері;

      техникалық және аэронавигациялық қызмет көрсетудің көрсетілетін қызметтері, Қазақстан Республикасының әуе кеңістігін пайдалану және авиация қызметі туралы Қазақстан Республикасының заңнамасына сәйкес әуежай қызметінің құрамына кіретін тауарларды, жұмыстарды, көрсетілетін қызметтерді өткізу бойынша қызметтер;

      халықаралық рейстерге қызмет көрсету бойынша теңіз порттарының көрсетілетін қызметтері;

      пошта байланысының әмбебап көрсетілетін қызметтері;

      тіркелетін пошта жөнелтілімдерін жіберу бойынша көрсетілетін қызметтер.

      Жүктерді тасымалдауды ұйымдастыру мақсатында өзі кешенді түрде көрсететін және тасымалдау құжатында тасымалдау процесіне қатысушы ретінде көрсетілген вагондар (контейнерлер) операторы ұсынатын мынадай көрсетілетін қызметтер осы бөлімнің мақсатында вагондар (контейнерлер) операторының көрсетілетін қызметтері болып табылады:

      1) вагондарды (контейнерлерді) пайдалануға беру жоспарын қалыптастыру және оны тасымалдау процесіне қатысушылар арасында келісу;

      2) вагондарды (контейнерлерді) пайдалануға беру;

      3) жүк тиелген және бос вагондардың (контейнерлердің) іс жүзіндегі қозғалысын орталықтан жедел бақылау және қашықтықтан басқару арқылы диспетчерлік ету.

      Ескерту. 395-бапқа өзгеріс енгізілді – ҚР 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен.

396-бап. Жерге және тұрғын ғимараттарға байланысты өткізу бойынша айналымдар

      1. Мыналар қосылған құн салығынан босатылады:

      1) тұрғын ғимараттың тек қана тұрғын емес үй-жайлардан тұратын бөлігінен басқа, тұрғын ғимаратты (тұрғын ғимараттың бөлігін) өткізу;

      2) тұрғын ғимараттың тек қана тұрғын емес үй-жайлардан тұратын бөлігінен басқа, тұрғын ғимаратты (тұрғын ғимараттың бөлігін) жалға (қосалқы жалға) беру;

      3) студенттік және мектеп жатақханаларында, жұмысшылар кенттерінде, балалар демалыс үйлерінде, теміржол жатын вагондарында тұруды ұйымдастыру бойынша көрсетілетін қызметтер.

      2. Мыналарды:

      1) ақылы автотұрақтарды (автоорынтұрақтарды) орналастыру үшін берілген және (немесе) пайдаланылатын жер учаскесін (жер үлесін) иелену және (немесе) пайдалану және (немесе) оған билік ету құқығын беруді және (немесе) оны жалдауды;

      2) тұрғын ғимараттың тек қана тұрғын емес үй-жайлардан тұратын бөлігін өткізу кезінде жер учаскесін (жер үлесін) иелену және (немесе) пайдалану және (немесе) оған билік ету құқығын беруді;

      3) тұрғын ғимаратқа жатпайтын ғимарат (ғимараттың бөлігі) орналасқан жер учаскесін (жер үлесін) иелену және (немесе) пайдалану және (немесе) оған билік ету құқығын беруді, оның ішінде жер учаскесін (жер үлесін) жалға беруді (қосалқы жалға беруді) қоспағанда, жер учаскесiн иелену және (немесе) пайдалану және (немесе) оған билік ету құқығын беру және (немесе) жер учаскесін (жер үлесін) жалға беру, оның iшiнде қосалқы жалға беру қосылған құн салығынан босатылады.

      Ескерту. 396-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

397-бап. Қосылған құн салығынан босатылатын, қаржылық операцияларды өткізу бойынша айналымдар

      1. Осы баптың 2-тармағында көзделген қаржылық операциялар қосылған құн салығынан босатылады.

      2. Қосылған құн салығынан босатылатын қаржылық операцияларға мыналар жатады:

      1) банктер және банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдар лицензия негізінде жүзеге асыратын мынадай банк операциялары мен өзге де операциялар, сондай-ақ Қазақстан Республикасының заңдарында белгіленген өкілеттіктер шегінде өзге де заңды тұлғалар лицензиясыз жүргізетін операциялар:

      жеке тұлғалардың депозиттерін қабылдау, банктік шоттарын ашу және жүргізу;

      заңды тұлғалардың депозиттерін қабылдау, банктік шоттарын ашу және жүргізу;

      банктердің және банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдардың корреспонденттік шоттарын ашу және жүргізу;

      жеке және заңды тұлғаларға тиесілі аффинирленген бағалы металдардың және бағалы металдардан жасалған монеталардың физикалық саны көрсетілетін аталған тұлғалардың металл шоттарын ашу және жүргізу;

      аударым операциялары, оның ішінде пошталық ақша аударымдары;

      банктік қарыз операциялары;

      кассалық операциялар;

      қолма-қол шетел валютасымен айырбастау операцияларын қоса алғанда, шетел валютасымен айырбастау операцияларын;

      төлем құжаттарын (вексельдерді қоспағанда) инкассоға қабылдау;

      аккредитивті ашу (ұсыну) және растау және ол бойынша міндеттемелерді орындау;

      банктердің ақшалай нысанда орындауды көздейтін банк кепілдіктерін беруі;

      банктердің үшінші тұлғалар үшін ақшалай нысанда орындауды көздейтін банк кепілгерліктерін және өзге де міндеттемелерді беруі;

      банктер жүзеге асыратын факторингтік және форфейтингтік операциялар;

      2) ислам банкінің лицензия негізінде жүзеге асырылатын мынадай банк операциялары:

      жеке және заңды тұлғалардың талап етілгенге дейін пайызсыз депозиттерін қабылдау, жеке және заңды тұлғалардың банктік шоттарын ашу және жүргізу;

      жеке және заңды тұлғалардың инвестициялық депозиттерін қабылдау;

      банктік қарыз операциялары: мерзімділік, қайтарымдылық шарттарымен және сыйақы өндіріп алмай ақшалай нысанда кредиттер беру;

      3) бағалы қағаздармен жасалатын операциялар;

      4) бағалы қағаздар нарығына кәсіби қатысушылардың, сондай-ақ бағалы қағаздар нарығындағы кәсіби қызметті Қазақстан Республикасының рұқсаттар және хабарламалар туралы заңнамасына сәйкес лицензиясыз жүзеге асыратын тұлғалардың көрсетілетін қызметтері;

      5) туынды қаржы құралдарымен жасалатын операциялар;

      6) сақтандыру (қайта сақтандыру) жөніндегі операциялар, сондай-ақ сақтандыру (қайта сақтандыру) шарттарын жасасу және орындау бойынша сақтандыру брокерлерінің (сақтандыру агенттерінің) көрсетілетін қызметтері;

      7) банкаралық клиринг бойынша көрсетілетін қызметтер;

      8) төлем карточкаларымен, электрондық ақшамен, чектермен, вексельдермен, депозиттік сертификаттармен жасалатын операциялар;

      9) ерікті зейнетақы жарналарын (ерікті жинақтаушы зейнетақы қоры) тарту құқығымен инвестициялық портфельдерді, сондай-ақ Мемлекеттік әлеуметтік сақтандыру қорының активтерін басқару жөніндегі қызмет;

      10) ипотекалық тұрғын үй қарыздары бойынша талап ету құқықтарын басқару бойынша көрсетілетін қызметтер;

      11) бірыңғай жинақтаушы зейнетақы қорының және ерікті жинақтаушы зейнетақы қорларының әлеуметтік төлемдерді және ерікті зейнетақы жарналарын тарту, зейнетақы активтерінен алынған инвестициялық кірісті бөлу және есепке жатқызу бойынша көрсетілетін қызметтері;

      12) әлеуметтік медициналық сақтандыру қорының міндетті әлеуметтік медициналық сақтандыруға аударымдар мен жарналарды шоғырландыру, денсаулық сақтау субъектілерінен медициналық көмек көрсету бойынша көрсетілетін қызметтерді сатып алуды жүзеге асыру, Қазақстан Республикасының заңдарында айқындалған өзге де функцияларды іске асыру бойынша көрсетілетін қызметтері;

      13) қатысу үлесін өткізу;

      14) микрокредиттер беру жөніндегі операциялар;

      15) алып тасталды - ҚР 03.07.2019 № 262-VI Заңымен (01.01.2020 бастап қолданысқа енгізіледі);

      16) кредиттік серіктестіктің өз қатысушыларына кредиттік серіктестікке қатысушылар үшін ақшалай нысанда орындауды көздейтін кепілдіктерді, кепілгерліктерді және өзге де міндеттемелерді беруі;

      17) екінші деңгейдегі банктерде, сондай-ақ Қазақстан Республикасының Ұлттық Банкінде қызмет көрсетілетін заңды тұлғалар санаты үшін Қазақстан Республикасының Ұлттық Банкінде ашылған металл шоттар арқылы инвестициялық алтынды өткізу;

      18) кредиттер (қарыздар, микрокредиттер) бойынша талап ету құқықтарын басқаға беру;

      19) осы баптың 3-тармағында көрсетілген операциялар.

      20) "Астана" халықаралық қаржы орталығының қолданыстағы құқығына сәйкес тіркелген инвестициялық қорлардың операциялары, сондай-ақ көрсетілген қорларды басқару жөніндегі көрсетілетін қызметтер.

      3. Ислам банкі сатып алушыға өткізетін тауардың үстеме бағасының Қазақстан Республикасының банктер және банк қызметі туралы заңнамасына сәйкес жасалған коммерциялық кредит туралы шарттың талаптарында айқындалатын сомасы қосылған құн салығынан босатылады.

      Осы тармақтың ережелері:

      1) тауарды кейіннен үшінші тұлғаға сату туралы шарттарсыз;

      2) тауарды кейіннен үшінші тұлғаға сату шарттарымен коммерциялық кредит беру арқылы сауда делдалы ретінде жеке және заңды тұлғаларды қаржыландыру шеңберінде Қазақстан Республикасының банктер және банк қызметі туралы заңнамасына сәйкес ислам банкі мүлікті берген жағдайда қолданылады.

      Осы тармақтың ережелері сатып алушы коммерциялық кредит туралы шартты орындаудан бас тартқан кезде ислам банкінің тауарды үшінші тұлғаға өткізуі жағдайларына қолданылмайды.

      4. Цифрлық активтерді өткізу жөніндегі айналым қосылған құн салығынан босатылады.

      Ескерту. 397-бапқа өзгеріс енгізілді - ҚР 03.07.2019 № 262-VI (01.01.2020 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

398-бап. Мүлікті қаржы лизингiне беру

      1. Мүлiктi қаржы лизингіне беру, егер мұндай беру осы Кодекстiң 197-бабында белгiленген талаптарға сәйкес келсе, лизинг берушi алуға жататын сыйақы сомасы бөлiгiнде қосылған құн салығынан босатылады.

      2. Мүлiктi қаржы лизингіне беру бір мезгілде мынадай шарттар сақталған кезде:

      1) мұндай беру осы Кодекстiң 197-бабында белгiленген талаптарға сәйкес келсе;

      2) берілетін мүлік осы Кодекстің 394-бабы бірінші бөлігінің 38) тармақшасына сәйкес қосылған құн салығынсыз сатып алынса, қосылған құн салығынан босатылады.

399-бап. Қосылған құн салығынан босатылатын импорт

      1. Мыналардың:

      1) ұлттық және шетел валютасы банкноттары мен монеталарының (мәдени-тарихи құндылықты білдіретін банкноттар мен монеталардан басқа), сондай-ақ бағалы қағаздардың;

      2) Қазақстан Республикасының Ұлттық Банкi және оның ұйымдары жүзеге асыратын, ақша белгілерiн шығаруға арналған шикiзаттың;

      3) Еуразиялық экономикалық одақтың кеден заңнамасына және (немесе) Қазақстан Республикасының кеден заңнамасына сәйкес бекітілген, тауарларды бажсыз әкелу нормалары бойынша жеке тұлғалар жүзеге асыратын тауарлардың;

      4) акцизделетіндерді тауарларды қоспағанда, Қазақстан Республикасының Үкіметі айқындайтын тәртіппен гуманитарлық көмек ретінде әкелінетін тауарлардың;

      5) акцизделетін тауарларды қоспағанда, қайырымдылық көмек, техникалық жәрдем көрсету мақсатында мемлекеттердің, мемлекеттер үкіметтерінің, халықаралық ұйымдардың желісі бойынша әкелінетін тауарлардың;

      6) мемлекеттердiң, мемлекеттердің үкiметтерi мен халықаралық ұйымдардың желiсi бойынша берiлген гранттардың қаражаты есебiнен жүзеге асырылатын тауарлардың;

      7) Қазақстан Республикасында аккредиттелген шет мемлекеттiң дипломатиялық және оларға теңестiрiлген өкiлдiктерiнiң, шет мемлекеттің консулдық мекемелерінің ресми пайдалануы үшiн, сондай-ақ олармен бірге тұратын отбасы мүшелерін қоса алғанда, осы өкілдіктердің дипломатиялық және әкiмшiлiк-техникалық персоналына жататын адамдардың, олармен бiрге тұратын отбасы мүшелерiн қоса алғанда, консулдық лауазымды адамдардың, консулдық қызметшілердің жеке пайдалануы үшiн әкелiнетiн және Қазақстан Республикасы ратификациялаған халықаралық шарттарға сәйкес қосылған құн салығынан босатылатын тауарлардың;

      8) салық төлеуден босатуды көздейтін кедендік рәсіммен орналастырыла отырып, Еуразиялық экономикалық одақтың кеден заңнамасына және (немесе) Қазақстан Республикасының кеден заңнамасына сәйкес кедендік декларациялауға жататын тауарлардың;

      9) ғарыш қызметіне қатысушылар әкелетін, тізбесін Қазақстан Республикасының Үкіметі айқындаған ғарыш объектілерінің, жербеті ғарыш инфрақұрылымы объектілері жабдығының импорты қосылған құн салығынан босатылады. Осы тармақшаның ережелері нысанын Қазақстан Республикасының Үкіметі бекітетін, ғарыш қызметі саласындағы уәкілетті органның осындай ғарыш объектілері мен жабдықтың ғарыш қызметінің мақсаттары үшін әкелінгені туралы растауы негізінде қолданылады;

      10) мынадай:

      Дәрілік заттардың, медициналық бұйымдардың мемлекеттік тізілімінде тіркелген;

      денсаулық сақтау саласындағы уәкілетті орган берген қорытынды (рұқсат беру құжаты) негізінде, Дәрілік заттар мен медициналық бұйымдардың мемлекеттік тізілімінде тіркелмеген кез келген нысандағы дәрілік заттар мен медициналық бұйымдардың импорты қосылған құн салығынан босатылады.

      Осы тармақшада көрсетілген тауарлардың тізбесін денсаулық сақтау саласындағы уәкілетті орган мемлекеттік жоспарлау жөніндегі орталық уәкілетті органмен және уәкілетті органмен келісу бойынша бекітеді;

      10-1) кез келген нысандағы дәрілік заттарды, протездiк-ортопедиялық бұйымдарды, сурдотифлотехниканы, мүгедектігі бар адамдарға берілетін арнайы қозғалыс құралдарын қоса алғанда, медициналық бұйымдарды өндіруге арналған материалдардың, жабдықтың және жинақтауыш заттардың импорты қосылған құн салығынан босатылады.

      Осы тармақшада көрсетілген тауарлардың тізбесін денсаулық сақтау саласындағы уәкілетті орган мемлекеттік жоспарлау жөніндегі орталық уәкілетті органмен және уәкілетті органмен келісу бойынша бекітеді;

      11) ветеринария саласында пайдаланылатын (қолданылатын) кез келген нысандағы дәрілік заттардың; протездiк-ортопедиялық бұйымдарды қоса алғанда, ветеринариялық мақсаттағы бұйымдардың және ветеринариялық техниканың; ветеринария саласында пайдаланылатын (қолданылатын) кез келген нысандағы дәрілік заттарды өндіруге және протездiк-ортопедиялық бұйымдарды қоса алғанда, ветеринариялық мақсаттағы бұйымдарды және ветеринариялық техниканы өндіруге арналған материалдардың, жабдықтың және жинақтауыш заттардың импорты қосылған құн салығынан босатылады.

      Осы тармақшада көрсетілген тауарлардың тізбесін агроөнеркәсіптік кешенді дамыту саласындағы уәкілетті орган мемлекеттік жоспарлау жөніндегі орталық уәкілетті органмен және уәкілетті органмен келісу бойынша бекітеді;

      12) Қазақстан Республикасының Ұлттық Банкі, екінші деңгейдегі банк немесе бағалы қағаздар нарығына кәсіби қатысушы – заңды тұлға импорттайтын инвестициялық алтынның;

      13) тіркеуші органда тіркелген діни бірлестіктер әкелетін діни мақсаттағы заттардың импорты қосылған құн салығынан босатылады.

      Көрсетілген тауарлардың тізбесін және оны қалыптастыру өлшемшарттарын Қазақстан Республикасының Үкіметі бекітеді;

      14) бір мезгілде мынадай шарттарға сәйкес келген кезде:

      шикізат және (немесе) материалдар импорты инвестициялық келісімшарт шеңберінде қосылған құн салығынан босатылатын шикізаттың және (немесе) материалдардың инвестициялар жөніндегі уәкілетті мемлекеттік орган мемлекеттік жоспарлау жөніндегі орталық уәкілетті органмен және уәкілетті органмен келісу бойынша бекіткен тізбесіне енгізілсе;

      шикізатты және (немесе) материалдарды әкелу Еуразиялық экономикалық одақтың кеден заңнамасында және (немесе) Қазақстан Республикасының кеден заңнамасында көзделген құжаттармен ресімделсе;

      әкелінген шикізатты және (немесе) материалдарды қосылған құн салығын төлеуші талап қоюдың ескіру мерзімі шегінде тек қана инвестициялық келісімшарт шеңберінде қызметін жүзеге асыру кезінде қолданса, инвестициялық келісімшарт шеңберіндегі (инвестициялық басым жобаны және инвестициялық стратегиялық жобаны қоспағанда) шикізаттың және (немесе) материалдардың импорты қосылған құн салығынан босатылады.

      Инвестициялық келісімшарт шеңберінде шикізаттың және (немесе) материалдардың импортын қосылған құн салығынан босату Қазақстан Республикасының заңды тұлғаларына Қазақстан Республикасының кәсіпкерлік саласындағы заңнамасына сәйкес жасалған инвестициялық келісімшартқа қосымша болып табылатын жұмыс бағдарламасында көзделген тіркелген активтер пайдалануға берілген айдың 1-күнінен бастап қатарынан бес жыл бойғы мерзімге беріледі. Егер жұмыс бағдарламасында екі және одан көп тіркелген активті енгізу көзделген жағдайда, инвестициялық келісімшарт шеңберінде шикізаттың және (немесе) материалдардың импортын қосылған құн салығын төлеуден босату мерзімін есептеу жұмыс бағдарламасы бойынша алғашқы тіркелген актив пайдалануға берілген айдың 1-күнінен бастап жүргізіледі.

      Тауарлар еркін айналым үшін не ішкі тұтыну үшін Қазақстан Республикасының аумағына шығарылған күннен бастап бес жыл ішінде осы тармақшада белгіленген талаптар бұзылған жағдайда, импортталатын шикізат және (немесе) материалдар бойынша қосылған құн салығы Еуразиялық экономикалық одақтың кеден заңнамасында және (немесе) Қазақстан Республикасының кеден заңнамасында айқындалған тәртіппен және мөлшерде импортталатын тауарлар әкелінген кезде оларға қосылған құн салығын төлеу үшін белгіленген мерзімнен бастап өсімпұл есепке жазыла отырып төлеуге жатады;

      15) мынандай шарттар сақталған кезде:

      көлік құралдарын өндірушілерге қатысты – индустриялық қызметті мемлекеттік қолдау саласындағы уәкілетті органмен моторлы көлік құралдарын өнеркәсіптік құрастыру туралы келісім немесе көлік құралдарын өнеркәсіптік құрастыру туралы келісім болса;

      ауыл шаруашылығы техникасын өндірушілерге қатысты – индустриялық қызметті мемлекеттік қолдау саласындағы уәкілетті органмен ауыл шаруашылығы техникасын өнеркәсіптік құрастыру туралы келісім болса;

      құрамдастарды өндірушілерге қатысты – индустриялық қызметті мемлекеттік қолдау саласындағы уәкілетті органмен көлік құралдарына және (немесе) ауыл шаруашылығы техникасына құрамдастарды өнеркәсіптік құрастыру туралы келісім болса, Қазақстан Республикасының Үкіметі айқындайтын арнайы инвестициялық келісімшарттар жасасу жөніндегі уәкілетті органмен жасалған арнайы инвестициялық келісімшарт шеңберінде заңды тұлға еркін қойма немесе "Qyzyljar" арнайы экономикалық аймағының еркін кедендік аймағы кедендік рәсімімен орналастырған көлік құралдарының және (немесе) ауыл шаруашылығы техникасының құрамындағы шикізаттың және (немесе) материалдардың, сондай-ақ олардың құрамдастарының;

      16) егер:

      оларды "Бағалы металдар мен асыл тастар туралы" Қазақстан Республикасының Заңына сәйкес бағалы металдарды өндіру субъектілерінің тізбесіне енгізілген заңды тұлға әкелсе;

      олар Қазақстан Республикасының Ұлттық банкіне өткізу үшін аффинирленген алтынды өндіру кезінде ғана пайдаланылса, өңделмеген бағалы металдардың, бағалы металдардың сынықтары мен қалдықтарының және құрамында бағалы металдар бар шикізат тауарларының;

      ЗҚАИ-ның ескертпесі!
      17) тармақша 01.01.2029 дейін қолданыста болады - ҚР 26.12.2018 № 203-VI Заңымен.

      17) бір мезгілде мынадай шарттарға сай келген кезде:

      тауарлар мемлекеттік жоспарлау жөніндегі орталық уәкілетті органмен және уәкілетті органмен келісу бойынша ақпараттандыру саласындағы уәкілетті орган бекіткен, импорты қосылған құн салығынан босатылатын тауарлардың тізбесіне енгізілсе;

      тауарларды әкелу Еуразиялық экономикалық одақтың кеден заңнамасына және (немесе) Қазақстан Республикасының кеден заңнамасына сәйкес құжаттармен ресімделсе;

      тауарлар мемлекеттік жоспарлау жөніндегі орталық уәкілетті органмен, техникалық реттеу саласындағы мемлекеттік реттеуді жүзеге асыратын уәкілетті мемлекеттік органмен және уәкілетті органмен келісу бойынша ақпараттандыру саласындағы уәкілетті орган бекітетін тізбе бойынша ақпараттық-коммуникациялық технологиялар саласындағы басым қызмет түрлерін жүзеге асыру кезінде пайдалану мақсатында ғана әкелінсе, "Aстана Хаб" халықаралық технологиялық паркіне қатысушылар болып табылатын салық төлеушілер әкелген тауарлардың;

      18) осы Кодекстің 49-бабының 10-тармағына сәйкес жанама салықтарды төлеу мерзімі өзгертілген және осы Кодекстің 457-бабында белгіленген талаптар орындалған тауарлардың импорты қосылған құн салығынан босатылады.

      Осы тармақшаның бірінші бөлігінде көрсетілген тауарлардың импорты кезінде қосылған құн салығынан босатуды қолдану тәртібі мен шарттарын уәкілетті орган бекітеді.

      Тауарлардың экспортын растау тәртібі бұзылған жағдайда импортталатын тауарларға қосылған құн салығы Еуразиялық экономикалық одақтың кеден заңнамасында және (немесе) Қазақстан Республикасының кеден заңнамасында айқындалған тәртіппен және мөлшерде импортталатын тауарларға қосылған құн салығын төлеу үшін белгіленген мерзімнен бастап өсімпұл есепке жазыла отырып төлеуге жатады.

      19) шикі құрақ қантының;

      20) бір мезгілде мынадай талаптар сақталған кезде:

      көрсетілген тауарлар өндірісі Қазақстан Республикасының аумағында болмаса немесе Қазақстан Республикасының қажеттіліктерін жаппаса;

      әкелінген тауарлар уәкілетті органмен, салық саясаты саласындағы уәкілетті органмен және агроөнеркәсіптік кешенді дамыту саласындағы уәкілетті органмен келісу бойынша индустриялық қызметті мемлекеттік қолдау саласындағы уәкілетті орган бекіткен тізбеге енгізілсе;

      әкелінген тауарлар тек қана пестицидтерді өндіруге арналса және одан әрі өткізуге арналмаса, пестицидтерді өндіруге арналған химиялық заттардың (шикізаттың) импорты қосылған құн салығынан босатылады.

      Қазақстан Республикасының аумағында ішкі тұтыну үшін тауарлар шығарылған күннен бастап үш жыл ішінде осы тармақшада белгіленген талаптар бұзылған жағдайда, импортталатын тауарларға қосылған құн салығы Еуразиялық экономикалық одақтың кеден заңнамасында және (немесе) Қазақстан Республикасының кеден заңнамасында айқындалған тәртіппен және мөлшерде, импортталатын тауарларға қосылған құн салығын төлеу үшін белгіленген мерзімнен бастап өсімпұл есепке жазыла отырып, төленуге жатады;

      ЗҚАИ-ның ескертпесі!
      21) тармақша 01.01.2023 бастап 01.01.2026 дейін қолданылады – ҚР 21.12.2022 № 165-VII Заңымен.

      21) мемлекеттік емес музейлер әкелетін өнер туындыларының импорты қосылған құн салығынан босатылады.

      Осы тармақшада көрсетілген өнер туындыларының тізбесін мемлекеттік жоспарлау жөніндегі орталық уәкілетті органмен келісу бойынша мәдениет саласындағы уәкілетті орган бекітеді.

      2. Осы баптың 1-тармағының 1) – 13) тармақшаларында көрсетілген тауарлардың импортын қосылған құн салығынан босату тәртібін уәкілетті орган айқындайды.

      3. Қазақстан Республикасының Үкіметі айқындайтын арнайы инвестициялық келісімшарттар жасасу жөніндегі уәкілетті органмен арнайы инвестициялық келісімшарт жасасқан заңды тұлға бір мезгілде мынадай шарттар сақталған кезде:

      1) тауарлар еркін кедендік аймақ немесе еркін қойма кедендік рәсімімен орналастырылса;

      2) еркін кедендік аймақ немесе еркін қойма кедендік рәсімі ішкі тұтыну үшін шығару кедендік рәсімімен аяқталса;

      3) Қазақстан Республикасының кеден заңнамасына сәйкес дайын өнім құрамындағы тауарларды сәйкестендіру жүзеге асырылса, арнайы экономикалық аймақтың немесе еркін қойманың аумағында өндірілген дайын өнім құрамындағы тауарлардың импорты кезінде қосылған құн салығын төлеуден босатуды қолдануға құқылы.

      Ескерту. 399-бапқа өзгерістер енгізілді – ҚР 28.12.2018 № 211-VІ (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 26.12.2018 № 203-VI (01.01.2019 бастап қолданысқа енгізіледі); 02.04.2019 № 241-VI (01.07.2019 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 24.06.2021 № 53-VII (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

46-тарау. ҚОСЫЛҒАН ҚҰН САЛЫҒЫ БОЙЫНША ЕСЕПКЕ ЖАТҚЫЗУ

400-бап. Есепке жатқызылатын қосылған құн салығы

      1. Егер алынған тауарлар, жұмыстар және көрсетілетін қызметтер өткізу бойынша салық салынатын айналым мақсатында пайдаланылса немесе пайдаланылатын болса, солар үшін төлеуге жататын және мыналарда:

      1) осы тармақтың 2) және 3) тармақшаларында көзделген жағдайларды қоспағанда, тауарлар, жұмыстар, көрсетілетін қызметтер сатып алынған жағдайда – қосылған құн салығы бөліп көрсетіліп және өнім беруші салық төлеушінің сәйкестендіру нөмірі көрсетіле отырып, мынадай құжаттардың бірінде:

      шот-фактураны жазып беру күніне қосылған құн салығын төлеуші болып табылатын өнім беруші жазып берген шот-фактурада немесе жол жүру билетінде (қағаз жеткізгіште, электрондық билетте, электрондық жол жүру құжатында);

      әуе көлігінде жол жүру фактісін растайтын, осындай құжаттарды жазып беру күніне қосылған құн салығын төлеуші болып табылатын өнім беруші жазып берген құжатта;

      жалпыға бірдей қолжетімді телекоммуникациялық желілердегі интернет-ресурста орналастырылғандарды қоса алғанда, есепті салықтық кезеңде алынған мерзімді баспасөз басылымдарының және бұқаралық ақпарат құралдарының өзге де өнімінің құнына тура келетін бөлікте осы Кодекстің 414-бабында сәйкес жазып берілген шот-фактурада;

      мемлекеттік материалдық резервтен тауарларды шығару кезінде мемлекеттік материалдық резерв саласындағы уәкілетті органның құрылымдық бөлімшесі жазып берген шот-фактурада көрсетілген қосылған құн салығының сомасы осы Кодекстің 367-бабы 1-тармағының 1) тармақшасына сәйкес қосылған құн салығын төлеуші болып табылатын тауарларды, жұмыстарды, көрсетілетін қызметтерді алушы есепке жатқызатын қосылған құн салығының сомасы деп танылады. Қосылған құн салығының сомасы мынадай формула бойынша, бірақ осы тауарларды мемлекеттік материалдық резервке беру кезінде төленген салық сомасынан аспайтындай болып айқындалады:

      ҚҚС = ҚШТ х МҚҚС / (100 % + МҚҚС), мұнда:

      ҚҚС – қосылған құн салығының сомасы;

      ҚШТ – қосылған құн салығы салынатын шығарылатын тауарлардың құны;

      МҚҚС – тауарлар шығарылған күнге қолданыста болатын қосылған құн салығының мөлшерлемесі;

      2) тауарлар импортталған жағдайда – Еуразиялық экономикалық одақтың кеден заңнамасына және (немесе) Қазақстан Республикасының кеден заңнамасына сәйкес ресімделген тауарларға арналған декларацияда, бірақ Қазақстан Республикасының бюджетіне төленген және кедендік рәсімнің шарттарына сәйкес қайтаруға жатпайтын салық сомасынан аспайтындай немесе тауарларды әкелу және жанама салықтарды төлеу туралы өтініште (өтініштерде), бірақ Қазақстан Республикасының бюджетіне төленген және қайтаруға жатпайтын салық сомасынан аспайтындай;

      3) бейрезидент берген және осындай жұмыстарды, көрсетілетін қызметтерді сатып алушының айналымы болып табылатын жұмыстар, көрсетілетін қызметтер сатып алынған жағдайда – қосылған құн салығы бойынша декларацияда, бірақ төлем құжатында немесе салық органы уәкілетті орган белгілеген нысан бойынша берген және қосылған құн салығының төленгенін растайтын құжатта көрсетілген салық сомасынан аспайтындай;

      4) осы Кодекстің 367-бабы 1-тармағының 1) тармақшасында көрсетілген тұлға қосылған құн салығы бойынша тіркеу есебіне қойылған жағдайда – қосылған құн салығы бойынша тіркеу есебіне қойылған күнге дейін салық төлеуші сатып алған, жасаған, салған және қосылған құн салығы бойынша тіркеу есебіне қойылған күнге меншік құқығында болатын тауарлар бойынша, осы тармақтың 1) және 2) тармақшаларының біріне сәйкес осындай сома расталған жағдайда, осындай тұлға осы Кодекстің 215-бабының 4-тармағына сәйкес жасаған салықтық тіркелімде көрсетілген қосылған құн салығының сомасы осы Кодекстің 367-бабы 1-тармағының 1) тармақшасына сәйкес қосылған құн салығын төлеуші болып табылатын тауарларды, жұмыстарды, көрсетілетін қызметтерді алушы есепке жатқызатын қосылған құн салығының сомасы деп танылады.

      Осы тармақшаның ережелері қайта ұйымдастыру нәтижесінде жаңадан құрылған заңды тұлға алған тауарларға қатысты қолданылмайды.

      2. Жеке тұлға олар бойынша шығыстар халықаралық қаржылық есептілік стандарттарына және Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасына сәйкес қосылған құн салығын төлеушінің шығыстары деп танылған және осы Кодекстің 244-бабына сәйкес қызметтік іссапарлар кезіндегі өтемақылар ретінде шегерімдерге жатқызылуға тиіс көрсетілетін қызметтерді алған жағдайда, қосылған құн салығын осындай төлеушінің осы баптың 1-тармағы 1) тармақшасының талаптарын сақтаған кезде аталған көрсетілетін қызметтер бойынша қосылған құн салығының сомасын есепке жатқызуға құқығы бар.

      3. Осы баптың 1-тармағында көрсетілген қосылған құн салығының сомаларын есепке жатқызу үшін бірнеше негіз болған кезде қосылған құн салығының сомасын есепке жатқызу неғұрлым ерте болатын негіз бойынша бір рет жүргізіледі.

      4. Осы Кодекстің 401-бабына сәйкес айқындалған дәл сол салықтық кезеңде осы Кодекстің 403, 404 және 405-баптарында көзделген жағдайлар басталған кезде, есепке жатқызылатын қосылған құн салығының мөлшері осы Кодекстің 403, 404 және 405-баптарында көзделген алып тастау, ұлғайту немесе азайту ескеріле отырып айқындалады.

      5. Қосылған құн салығы бойынша есепке жатқызу салық төлеушіні қосылған құн салығы бойынша тіркеу есебінен шығаруға байланысты осы Кодекстің 369-бабы 1-тармағы бірінші бөлігінің 3) тармақшасында көрсетілген талаптар орындалғаннан кейін, қосылған құн салығы бойынша тарату декларациясы берілген салықтық кезеңде қосылған құн салығының асып кету сомасына азайтуға жатады.

      6. Осы баптың 9-тармағында көзделген жағдайды қоспағанда, осы баптың ережелеріне сәйкес келмейтін қосылған құн салығының, сондай-ақ осы Кодекстің 402-бабында көрсетілген қосылған құн салығының сомасы есепке жатқызылмайтын қосылған құн салығының сомасы деп танылады.

      7. 01.01.2022 дейін қолданыста болды - ҚР 27.12.2019 № 295-VI Заңымен.
      8. 01.01.2022 бастап 01.01.2024 дейін қолданыста болды – ҚР 21.12.2022 № 165-VII Заңымен.

      9. Жолаушыларды, багажды, жүк-багажды, пошта жөнелтілімдерін тасымалдау жөніндегі қызметті жүзеге асыратын теміржол тасымалдаушысына теміржол көлігімен жолаушыларды тасымалдау кезінде магистральдық теміржол желісінің қызметтерін өтеусіз негізде, оның ішінде Қазақстан Республикасының заңнамасына сәйкес теміржол көлігімен жолаушыларды тасымалдау кезінде магистральдық теміржол желісінің реттеліп көрсетілетін қызметтеріне арналған тарифке 0 мөлшеріндегі уақытша төмендету коэффициентін қолдана отырып көрсету үшін Ұлттық инфрақұрылым операторы пайдаланған немесе пайдаланатын тауарлар, жұмыстар, көрсетілетін қызметтер бойынша қосылған құн салығының сомасы осы баптың 1-тармағында белгіленген шарттар сақталған кезде есепке жатқызылуға жатады.

      Ескерту. 400-бапқа өзгерістер енгізілді - ҚР 02.04.2019 № 241-VI (01.01.2019 бастап қолданысқа енгізіледі); 27.12.2019 № 295-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 21.12.2022 № 165-VII (01.01.2022 бастап 01.01.2024 дейін қолданыста болады); 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

401-бап. Қосылған құн салығын есепке жатқызу күні

      1. Есепке жатқызылатын қосылған құн салығы неғұрлым кеш болатын мынадай күндердің біріне тура келетін салықтық кезеңде есепке алынады:

      1) тауарларды, жұмыстарды, көрсетілетін қызметтерді алу күні;

      2) осы Кодекстің 400-бабының 1-тармағына сәйкес қосылған құн салығын есепке жатқызу үшін негіз болып табылатын шот-фактураны немесе өзге де құжатты жазып беру күні.

      Күші жойылған шот-фактурада және түзетілген шот-фактурада көрсетілген айналым жасау күндері ерекшеленетін және әртүрлі салықтық кезеңдерге тура келетін жағдайларды қоспағанда, түзетілген шот-фактура жазып берілген жағдайда қосылған құн салығының сомасы күші жойылған шот-фактура бойынша осындай салық есепке алынған салықтық кезеңде есепке алынады.

      Егер электрондық нысанда жазып берілген шот-фактурада қағаз жеткізгіште жазып беру күні көрсетілсе, онда осы тармақтың мақсаттары үшін осындай күн шот-фактураны жазып беру күні болып танылады.

      Осы тармақтың ережелері осы баптың 2 – 6-тармақтарында белгіленген жағдайларда қолданылмайды.

      2. Осы Кодекстің 400-бабы 1-тармағының 2) тармақшасында көзделген жағдайда, есепке жатқызылатын қосылған құн салығы неғұрлым кеш болатын мынадай күндердің біріне тура келетін салықтық кезеңде есепке алынады:

      1) бюджетке төленетін төлемді, оның ішінде осы Кодекстің 102 және 103-баптарында айқындалған тәртіппен есепке жатқызуларды жүргізу арқылы салықты төлеу есебіне жүзеге асыру күні;

      2) Еуразиялық экономикалық одақтың кеден заңнамасына және (немесе) Қазақстан Республикасының кеден заңнамасына сәйкес жүргізілген кедендік ресімдеу күні немесе тауарларды әкелу және жанама салықтарды төлеу туралы өтініште осындай салық есептелген салықтық кезеңнің соңғы күні.

      3. Осы Кодекстің 400-бабы 1-тармағының 3) тармақшасында көзделген жағдайда, есепке жатқызылатын қосылған құн салығы неғұрлым кеш болатын мынадай күндердің біріне тура келетін салықтық кезеңде есепке алынады:

      1) бюджетке төленетін төлемді, оның ішінде осы Кодекстің 102 және 103-баптарында айқындалған тәртіппен есепке жатқызуларды жүргізу арқылы салықты төлеу есебіне жүзеге асыру күні;

      2) қосылған құн салығы бойынша декларацияда осындай салық есептелген салықтық кезеңнің соңғы күні.

      4. Осы Кодекстің 400-бабы 1-тармағының 4) тармақшасында көзделген жағдайда, есепке жатқызылатын қосылған құн салығы қосылған құн салығы бойынша тіркеу есебіне қою күні тура келетін салықтық кезеңде есепке алынады.

      5. Қосымша шот-фактура бойынша есепке жатқызуға жататын қосылған құн салығы осындай шот-фактураны жазып беру күні тура келетін салықтық кезеңде есепке алынады. Бұл ретте осы Кодекстің 419-бабы 1-тармағының үшінші бөлігінде көзделген қосымша шот-фактура бойынша қосылған құн салығының сомасы күші жойылды деп танылған қосымша шот-фактураны жазып беру күні тура келетін салықтық кезеңде есепке алынады.

      6. "Электр энергетикасы туралы" Қазақстан Республикасының Заңына сәйкес электр және (немесе) жылу энергиясын, жүйелік көрсетілетін қызметтерді сатып алу кезінде, есепке жатқызылатын қосылған құн салығы осындай тауарларды, жұмыстарды, көрсетілетін қызметтерді өткізу бойынша айналымды жасау күні тура келетін салықтық кезеңде есепке алынады.

      Ескерту. 401-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

402-бап. Есепке жатқызылмайтын қосылған құн салығы

      1. Мыналарды:

      1) егер қосылған құн салығын төлеуші осы Кодекстің 407 және 409-баптарына сәйкес бөлек есепке алуды жүргізу арқылы әдісін қолданса, салық салынбайтын айналым мақсатында пайдаланылып жатқан немесе пайдаланылатын тауарларды, жұмыстарды, көрсетілетін қызметтерді;

      2) негізгі құралдар ретінде есепке алынған (есепке алынатын) жеңіл автомобильдерді;

      3) мыналар:

      есепке жатқызу үшін негіз болып табылатын құжатта осындай құжатты жазып берген тұлғаның және (немесе) осындай құжат жазып берілген тұлғаның сәйкестендіру нөмірі көрсетілмеген немесе дұрыс көрсетілмеген;

      шот-фактурада құжатты жазып беру күні, шот-фактураның нөмірі, тауардың, жұмыстың, көрсетілетін қызметтің атауы, салық салынатын айналымның мөлшері туралы деректер көрсетілмеген;

      шот-фактура осы Кодекстің 412-бабының талаптарына сәйкес куәландырылмаған;

      шот-фактура осы Кодекстің 412-бабы 2-тармағының 1) тармақшасында көзделген жағдайды қоспағанда, осы Кодекстің 412-бабы 1-тармағының талаптары бұзыла отырып, қағаз жеткізгіште жазып берілген;

      шот-фактура осы Кодекстің 412-бабының 2-тармағының 2) тармақшасына және 2-1-тармағына сәйкес қағаз жеткізгіште жазып берілген және электрондық шот-фактуралардың ақпараттық жүйесіне енгізілмеген тауарларды, жұмыстарды, көрсетілетін қызметтерді;

      4) төлемнің мерзімділігіне қарамастан, азаматтық-құқықтық мәміле бойынша төлемі қосылған құн салығы ескеріле отырып, қолма-қол есеп айырысу арқылы жүргізілген және республикалық бюджет туралы заңда белгіленген және төлемді жасау күніне қолданыста болатын айлық есептік көрсеткіштің 1 000 еселенген мөлшерінен асып кететін тауарларды, жұмыстарды, көрсетілетін қызметтерді;

      5) қосылған құн салығынан босатылатын, сол сияқты қосылған құн салығы салынатын айналымдар түрінде өткізуге арналған тұрғын ғимаратты салу үшін пайдаланылып жатқан немесе пайдаланылатын тауарларды, жұмыстарды, көрсетілетін қызметтерді;

      6) осы Кодекстің 252 және 253-баптарына сәйкес Қазақстан Республикасының аумағындағы банктегі арнайы депозиттік шотта орналастырылған тарату қорының қаражаты есебінен сатып алынған тауарларды, жұмыстарды, көрсетілетін қызметтерді;

      7) осы Кодекстің 291-бабының 1-тармағында айқындалған дербес білім беру ұйымдары Қазақстан Республикасының бюджет заңнамасында көзделген, өздері алған нысаналы салым немесе осындай нысаналы салымның қаражатынан өтеусіз негізде қаржыландыру есебінен сатып алған тауарларды, жұмыстарды, көрсетілетін қызметтерді;

      8) лотерея өткізу мақсатында пайдаланатын немесе пайдаланылатын, лотерея операторы сатып алған тауарларды, жұмыстарды, көрсетілетін қызметтерді алуға байланысты төлеуге жататын қосылған құн салығы есепке жатқызылмайтын қосылған құн салығы деп танылады.

      2. Мыналар:

      1) комиссионерден – комиссия шартының талаптарына сәйкес келетін талаптармен комитент үшін сатып алынған тауарлар, жұмыстар, көрсетілетін қызметтер бойынша төлеуге жататын қосылған құн салығы;

      2) экспедитордан – көлік экспедициясы шарты бойынша клиент болып табылатын тарап үшін осындай шарт бойынша міндеттерді орындау кезінде тасымалдаушыдан және (немесе) басқа да өнім берушілерден сатып алынған жұмыстар, көрсетілетін қызметтер бойынша төлеуге жататын қосылған құн салығы есепке жатқызылатын қосылған құн салығы деп танылмайды.

      3. Тұрғын ғимаратты салуды жүзеге асыратын қосылған құн салығын төлеуші қосылған құн салығынан босатылатын, сол сияқты қосылған құн салығы салынатын айналымдар түрінде өткізуге арналған тұрғын ғимаратты салу үшін пайдаланылып жатқан немесе пайдаланылатын тауарлар, жұмыстар, көрсетiлетін қызметтер бойынша қосылған құн салығын осы Кодекстің 410-бабында көрсетілген мақсаттар үшін салықтық тіркелімде бөлек есепке алады және декларацияда:

      тұрғын ғимараттың тек қана тұрғын емес үй-жайлардан тұратын бөлігін өткізу немесе жалға беру жағдайы басталғанға;

      Қазақстан Республикасының заңнамасына сәйкес мұндай тұрғын ғимарат пайдалануға қабылданғанға дейін көрсетеді.

      Мұндай қосылған құн салығы одан әрі осы Кодекстің 410-бабында айқындалған тәртіппен есепке алынады.

      Осы тармақтың бірінші бөлігінде көрсетілген жағдайлар басталғанға дейін мұндай құрылыс объектісі немесе оның бір бөлігі аяқталмаған құрылыс объектісі түрінде өткізілген кезде осындай өткізу күніне бөлек есепке алынатын қосылған құн салығының сомасы есепке жатқызуға рұқсат етілген, осы Кодекстің 410-бабының 1-тармағына сәйкес айқындалатын қосылған құн салығының сомасына азайтылады.

      Ескерту. 402-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

403-бап. Есепке жатқызылатын қосылған құн салығының сомасынан алып тастау

      Бұрын есепке жатқызылатын қосылған құн салығы деп танылған қосылған құн салығы мынадай жағдайларда:

      1) шот-фактураны және (немесе) өзге де құжатты жазып беру әрекетін (әрекеттерін) сот жеке кәсіпкерлік субъектісі іс жүзінде жұмыстарды орындамай, қызметтерді көрсетпей, тауарларды тиеп-жөнелтпей жасады деп таныған немесе қылмыстық қудалау органының сотқа дейінгі тергеп-тексеруді ақталмайтын негіздер бойынша тоқтату туралы қаулысында осындай деп танылған мәміле (операция) бойынша;

      2) соттың заңды күшіне енген шешімі негізінде жарамсыз деп танылған мәміле бойынша;

      3) қосылған құн салығын есепке жатқызу үшін негіз болып табылатын құжатта қате көрсетілген сома бөлігінде;

      4) сот осындай салық төлеушіден тауарлардың, жұмыстардың, көрсетілетін қызметтердің іс жүзінде алынғанын анықтаған мәмілелерді қоспағанда, басшысы және (немесе) құрылтайшысы (қатысушысы) мұндай заңды тұлғаның заңды күшіне енген сот шешімімен анықталған тіркелуіне (қайта тіркелуіне) және (немесе) қаржы-шаруашылық қызметін жүзеге асыруына қатысы болмаған, осы Кодекстің 85-бабы 6-тармағының 2) және 3) тармақшаларына сәйкес салық органының шешімі негізінде қосылған құн салығы бойынша тіркеу есебінен алынған салық төлеушімен іс жүзінде жұмыстарды орындамай, қызметтерді көрсетпей, тауарларды тиеп-жөнелтпей жасалған мәмілелер бойынша алып тастауға жатады.

      Есепке жатқызылатын қосылған құн салығының сомасынан осы бапта көзделген алып тастау ол үшін декларацияда қосылған құн салығы есепке жатқызылатын қосылған құн салығы ретінде танылған салықтық кезеңде жүргізіледі.

      Ескерту. 403-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

404-бап. Есепке жатқызылатын қосылған құн салығының сомасын түзету

      1. Осы бапта және осы Кодекстің 405-бабында белгіленген жағдайларда есепке жатқызылатын қосылған құн салығының сомасын ұлғайту немесе азайту есепке жатқызылатын қосылған құн салығының сомасын түзету болып табылады.

      2. Есепке жатқызуға жатқызылатын қосылған құн салығының сомасын азайту өздері бойынша қосылған құн салығы бұрын есепке жатқызуға жатқызылған тауарлар, жұмыстар, көрсетілетін қызметтер бойынша мынадай жағдайларда:

      1) болуына байланысты салық төлеуші осы Кодекстің 407 және 408-баптарына сәйкес пропорционалды әдісті қолданған салық салынбайтын айналымның мақсатында пайдаланылғандарды қоспағанда, салық салынатын айналым мақсатынсыз пайдаланылған тауарлар, жұмыстар, көрсетілетін қызметтер бойынша;

      2) өздері бүлінген, жоғалған жағдайда (төтенше ахуалдың салдарынан және (немесе) төтенше жағдайдың қолданылуы кезеңінде туындаған жағдайларды қоспағанда) тауарлар бойынша жүргізіледі. Бұл ретте тауардың бүлінуі тауардың барлық немесе жекелеген сапасының (қасиетінің) нашарлауын білдіреді, соның салдарынан аталған тауар салық салынатын айналымның мақсаттары үшін пайдаланылмайды. Соның салдарынан тауар жойылған немесе ысырап болған оқиға тауардың жоғалуы деп түсініледі. Салық төлеушi табиғи кемудің Қазақстан Республикасының заңнамасында белгiленген нормалары шегiнде шеккен тауарлар ысырабы жоғалу болып табылмайды;

      Төтенше ахуалдар салдарынан туындаған жағдайларда тауарлар бүлінген, жоғалған кезде азаматтық қорғау саласындағы уәкілетті органның:

      Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасына сәйкес ресімделген тауардың бүліну, жоғалу фактілерін растайтын құжат;

      осы Кодекстің 215-бабының 7-1-тармағына сәйкес жасалған салықтық тіркелімде көрсетілген мәліметтер бар тауарлар бойынша төтенше ахуалдың туындау фактісі туралы растауы болған кезде, есепке жатқызылатын қосылған құн салығының сомасын азайтуды жүргізбейді.

      Төтенше жағдайдың қолданылуы кезеңінде туындаған жағдайларда тауарлар бүлінген, жоғалған кезде қылмыстық қудалауды жүргізетін органның:

      Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасына сәйкес ресімделген тауардың бүліну, жоғалу фактілерін растайтын құжат;

      осы Кодекстің 215-бабының 7-1-тармағына сәйкес жасалған салықтық тіркелімде көрсетілген мәліметтер бар тауарлар (салық төлеуші жергілікті атқарушы орган қалыптастыратын тізілімге енгізілген кезде көрсетілген жергілікті атқарушы орган құрған комиссияның шешімі бойынша, төтенше жағдайдың қолданылуы кезеңінде келтірілген мүліктік зиянның өтеміне ақша алынған тауарларды қоспағанда) бойынша салық төлеушіні төтенше жағдайға байланысты қылмыстық істер бойынша жәбірленуші деп тану туралы қаулысының көшірмесі болған кезде, есепке жатқызылатын қосылған құн салығының сомасын азайтуды жүргізбейді.

      3) табиғи монополия субъектісі шеккен нормативтен тыс ысыраптар бойынша;

      4) жарғылық капиталға салым ретінде берілген мүлік бойынша;

      5) жер қойнауын пайдаланушы салықтық міндеттемені заттай нысанда орындау есебіне беретін пайдалы қазбалардың көлемдері бойынша;

      6) осы Кодекстің 383-бабының 2-тармағында көзделген жағдайлар басталған кезде жүргізіледі.

      3. Есепке жатқызылатын қосылған құн салығының сомасын ұлғайту осы Кодекстің 383-бабының 2-тармағында көзделген жағдайлар басталған кезде жүргізіледі.

      Осы Кодекстің 383-бабының 2-тармағында көзделген жағдайлар басталған кезде, есепке жатқызылатын қосылған құн салығының сомасын ұлғайту немесе азайту салық салынатын айналымның мөлшерін ұлғайту немесе азайту жағына қарай түзетуге байланысты, тауарларды, жұмыстарды, көрсетілетін қызметтерді беруші жазып берген қосымша шот-фактурада көрсетілген қосылған құн салығының сомасы мөлшерінде жүргізіледі.

      4. Осы баптың 2-тармағының 1), 2), 3), 4) және 5) тармақшаларында және 3-тармағында белгіленген жағдайларда есепке жатқызылуға жататын қосылған құн салығының сомасын түзету осындай жағдайлар басталған салықтық кезеңде жүргізіледі.

      Осы баптың 2-тармағының 6) тармақшасында белгіленген жағдайда есепке жатқызылуға жататын қосылған құн салығының сомасын түзету осы Кодекстің 401-бабының 5-тармағында айқындалған салықтық кезеңде жүргізіледі.

      5. Осы баптың 2-тармағының 1) – 5) тармақшаларында белгіленген жағдайларда, сатып алынған, салынған, жасалған тауарлар бойынша, есепке жатқызылатын қосылған құн салығының сомасын түзету қайта бағалау мен құнсыздану есепке алынбай, сол күнге бухгалтерлік есептің деректері бойынша тауарлардың баланстық құнына түзетуді жүзеге асыру күніне қолданыста болатын қосылған құн салығының мөлшерлемесін қолдану арқылы айқындалатын қосылған құн салығы сомасының мөлшерінде жүргізіледі.

      6. Егер өткізу бойынша осындай айналым жасалғанға дейін қосылған құн салығы есепке жатқызылған бөлінетін жер учаскесінің бір бөлігін иелену және (немесе) пайдалану және (немесе) оған билік ету құқығын беру жөніндегі өткізу бойынша айналым осы Кодекстің 409-бабына сәйкес бөлек есепке алуды жүргізу жүзеге асырылатын осы Кодекстің 396-бабына сәйкес қосылған құн салығынан босатылған болып табылған жағдайда, онда есепке жатқызылатын қосылған құн салығының сомасын түзету осындай жер учаскесіне тура келетін қосылған құн салығының сомасына жүргізіледі, ол мынадай формула бойынша айқындалады:

      ҚҚСтүз = ҚҚСеж/ Sжер х Sжал, мұнда:

      ҚҚСтүз – қосылған құн салығын түзету сомасы;

      ҚҚСеж – бұрын есепке жатқызылатын деп танылған қосылған құн салығының сомасы;

      Sжал – жер учаскесі бөлінгенге дейін оның жалпы алаңы;

      Sжер – иелену және (немесе) пайдалану және (немесе) билік ету құқығын беру бойынша айналымы осы Кодекстің 409-бабына сәйкес бөлек есепке алуды жүргізу жүзеге асырылатын осы Кодекстің 396-бабына сәйкес қосылған құн салығынан босатылатын жер учаскесінің алаңы.

      7. Осы Кодекстің 372-бабы 5-тармағының 1) және 6) тармақшаларында көрсетілгендерді қоспағанда, осы Кодекстің 372-бабының 5-тармағында көрсетілген жағдайларда, осы бапта көзделген түзету жүргізілмейді.

      8. Есепке жатқызылатын қосылған құн салығының сомасы осы бапта көзделген түзету ескеріле отырып, теріс мәнге ие болуы мүмкін.

      Ескерту. 404-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI (01.01.2018 бастап қолданысқа енгізіледі); 11.07.2022 № 135-VII (01.01.2022 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (қолданысқа енгізілу тәртібін 4-б. қараңыз) Заңдарымен.

405-бап. Күмәндi мiндеттемелер бойынша, міндеттемелерді есептен шығару кезінде есепке жатқызылатын қосылған құн салығының сомаларын түзету

      1. Егер сатып алынған тауарлар, жұмыстар, көрсетілетін қызметтер бойынша міндеттеменің бір бөлігі немесе бүкіл мөлшері осы Кодекстің 230-бабына сәйкес күмәнді болып танылса, онда осы Кодекстің 400-бабы 1-тармағының 2) және 3) тармақшалары негізінде бұрын есепке жатқызылатын деп танылған қосылған құн салығынан басқа, есепке жатқызылатын қосылған құн салығының сомасын күмәнді міндеттеменің мөлшеріне сәйкес келетін мөлшерде осындай тауарлар, жұмыстар, көрсетілетін қызметтер бойынша бұрын есепке жатқызылатын деп танылған қосылған құн салығының сомасына азайту жағына қарай түзету жүргізіледі. Осы тармақта көзделген түзету мынадай:

      орындау мерзімі айқындалған, сатып алынған тауарлар, жұмыстар, көрсетілетін қызметтер жөніндегі міндеттемені орындау мерзімі аяқталған күннен кейінгі;

      орындау мерзімі айқындалмаған, сатып алынған тауарлар, жұмыстар, көрсетілетін қызметтер жөніндегі міндеттеме бойынша тауарды беру, жұмыстарды орындау, қызметтерді көрсету күнінен бастап есептелетін үш жылдық кезең өткен салықтық кезеңде жүргізіледі.

      2. Егер есепке жатқызылатын қосылған құн салығының сомасы азайту жағына қарай түзетілгеннен кейін қосылған құн салығын төлеуші тауарлар, жұмыстар, көрсетілетін қызметтер үшін ақы төлеуді жүргізген жағдайда, есепке жатқызылатын қосылған құн салығының сомасын ақы төлеу жүргізілген салықтық кезеңде ақы төлеу сомасына сәйкес келетін мөлшерде аталған тауарлар, жұмыстар, көрсетілетін қызметтер бойынша салық сомасына ұлғайту жағына қарай түзету жүргізіледі.

      3. Осы Кодекстің 229-бабының 1-тармағында көрсетілген жағдайларда, осы баптың 1-тармағына сәйкес түзету жүргізілмеген міндеттемелер есептен шығарылған кезде есепке жатқызылатын қосылған құн салығының сомасын азайту жағына қарай түзету бұрын есепке жатқызылатын деп танылған, осындай міндеттеменің құрамында төлеуге жататын қосылған құн салығы сомасының мөлшерінде жүргізіледі. Осы тармақта көзделген түзету осындай жағдайлар басталған кезеңде жүргізіледі.

      4. Егер сатып алынған тауарлар, жұмыстар, көрсетілетін қызметтер бойынша міндеттеме тіркеуші органның банкрот деп танылған қосылған құн салығын төлеушіні-өнiм берушiні Бизнес-сәйкестендіру нөмірлерінің ұлттық тізілімінен алып тастау туралы шешімі шығарылған күнге толық немесе ішінара қанағаттандырылмаған жағдайда, онда есепке жатқызуға жатқызылатын қосылған құн салығының сомасын азайту жағына қарай түзету, егер мұндай түзету осы баптың 1-тармағына сәйкес жүргізілмеген болса, бұрын есепке жатқызуға жатқызылатын деп танылған, осындай тауарлар, жұмыстар, көрсетілетін қызметтер бойынша төленуге жататын қосылған құн салығының сомасы мөлшерінде жүргізіледі. Осы тармақта көзделген түзету тіркеуші органның көрсетілген шешімі шығарылған салықтық кезеңде жүргізіледі.

      5. Осы бапта көзделген түзету олар бойынша түзету жүргізілетін тауарларды, жұмыстарды, көрсетілетін қызметтерді өткізу бойынша айналым жасалған кезде тауарларды, жұмыстарды, көрсетілетін қызметтерді беруші жазып берген шот-фактурада көрсетілген, қосылған құн салығының мөлшерлемесі бойынша жүргізіледі.

      Ескерту. 405-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI Заңымен (01.07.2019 бастап қолданысқа енгізіледі).

406-бап. Түзету ескеріле отырып, есепке жатқызылатын қосылған құн салығы

      1. Түзету ескеріле отырып, есепке жатқызылатын қосылған құн салығының сомасы салықтық кезең үшін мынадай тәртіппен есептеледі:

      осы Кодекстің 400-бабына сәйкес айқындалған, есепке жатқызылатын қосылған құн салығының сомасы,

      алу

      осы Кодекстің 403, 404 және 405-баптарында көзделген, есепке жатқызылатын қосылған құн салығын азайту жағына қарай түзету сомасы,

      қосу

      осы Кодекстің 404-бабының 3-тармағында және 405-бабының 2-тармағында көзделген, есепке жатқызылатын қосылған құн салығын ұлғайту жағына қарай түзету сомасы.

      2. Осы бапқа сәйкес айқындалған, түзету ескеріле отырып, есепке жатқызылатын қосылған құн салығының сомасы теріс мәнге ие болуы мүмкін.

407-бап. Есепке жатқызуға рұқсат етілген қосылған құн салығының сомаларын айқындау әдістері

      1. Егер осы баптың 2-тармағында өзгеше көзделмесе, осы баптың 3-тармағында көрсетілгеннен басқа қосылған құн салығын төлеуші есепке жатқызуға рұқсат етілген қосылған құн салығының сомасын мынадай әдістердің бірімен:

      пропорционалды әдіспен;

      салық салынатын және салық салынбайтын айналымдардың мақсаттары үшін пайдаланылып жатқан немесе пайдаланылатын, тауарлар, жұмыстар, көрсетілетін қызметтер бойынша қосылған құн салығының сомаларын бөлек есепке алуды жүргізу арқылы айқындайды.

      2. Есепке жатқызудың пропорционалды әдісін пайдаланатын мынадай тұлғалар бөлек есепке алуды жүргізу арқылы айналымдардың жекелеген түрлері бойынша есепке жатқызуға рұқсат етілген қосылған құн салығының сомаларын айқындауға құқылы:

      1) кепіл мүлкін (тауарларды) алуға және өткізуге байланысты айналымдар бойынша – екінші деңгейдегі банктер, банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдар, микроқаржылық қызметті жүзеге асыратын ұйымдар (кредиттік серіктестіктерді және ломбардтарды қоспағанда);

      ЗҚАИ-ның ескертпесі!
      2) тармақша 01.01.2027 дейін қолданыста болады - ҚР 25.12.2017 № 121-VI Заңымен.

      2) мыналарды:

      осындай банктен активтер бойынша сатып алынған талап ету құқықтары бойынша банктен алынған кепіл мүлкін (тауарды);

      кепілге салынған мүлікке өндіріп алуды қолдану нәтижесінде банктің меншігіне өткен және екінші деңгейдегі банктердің кредиттік портфельдерінің сапасын жақсартуға маманданатын, Қазақстан Республикасының Үкіметі жалғыз акционері болып табылатын ұйым осындай банктен күмәнді және үмітсіз активтер бойынша сатып алынған талап ету құқықтары бойынша алған мүлікті (тауарды) сатып алуға, иеленуге және (немесе) өткізуге байланысты айналымдар бойынша – екінші деңгейдегі банктердің кредиттік портфельдерінің сапасын жақсартуға маманданатын, Қазақстан Республикасының Үкіметі жалғыз акционері болып табылатын, есепке жатқызудың пропорционалды әдiсiн пайдаланатын ұйым;

      ЗҚАИ-ның ескертпесі!
      3) тармақша 01.01.2027 дейін қолданыста болады - ҚР 25.12.2017 № 121-VI Заңымен.

      3) мыналарды:

      бас банктен күмәнді және үмітсіз активтер бойынша сатып алынған талап ету құқықтары бойынша өндіріп алуды қолдану нәтижесінде алынған кепіл мүлкін (тауарды);

      кепілге салынған мүлікке өндіріп алуды қолдану нәтижесінде бас банктің меншігіне өткен және банктің еншілес ұйымы бас банктен сатып алған мүлікті (тауарды) сатып алуға, иеленуге және (немесе) өткізуге байланысты айналымдар бойынша – бас банктің күмәнді және үмітсіз активтерін сатып алатын банктің еншілес ұйымы;

      4) мүлікті қаржы лизингіне беруге байланысты айналымдар бойынша – лизинг беруші. Қаржы лизингіне беруге жататын мүлікті сатып алуға байланысты лизинг берушінің шығындары салық салынатын айналымның мақсаттары үшін шеккен шығындар ретінде қарастырылады;

      5) Қазақстан Республикасының банктер және банк қызметі туралы заңнамасына сәйкес тауарды үшінші тұлғаға кейіннен сату туралы шартсыз коммерциялық кредит беру арқылы сауда делдалы ретінде жеке және заңды тұлғаларды қаржыландыру бойынша – ислам банкі;

      6) Қазақстан Республикасының банктер және банк қызметі туралы заңнамасына сәйкес тауарды үшінші тұлғаға кейіннен сату шарттарымен коммерциялық кредит беру арқылы сауда делдалы ретінде жеке және заңды тұлғаларды қаржыландыру шеңберінде тауарды сатып алу-сату операциялары бойынша – қосылған құн салығын төлеуші;

      7) Қазақстан Республикасының туристік қызмет туралы заңнамасына сәйкес туристік операторлық қызметке (туроператорлық қызметке) арналған лицензиясы бар дара кәсіпкерлер мен заңды тұлғалар туроператордың қызметтерін көрсету мақсатында тауарлар, жұмыстар, көрсетілетін қызметтер бойынша есепке алуды қалған қызметтен бөлек жүргізеді. Туроператордың қызметтерін көрсету мақсатында тауарлар, жұмыстар, көрсетілетін қызметтер бойынша есепке алу осы Кодекстің 394-бабының 15) тармақшасына сәйкес қосылған құн салығынан босатылған айналым және салық салынатын айналым бойынша бөлек жүргізіледі.

      3. Өткізу бойынша айналымдары осы Кодекстің 396-бабының 1-тармағына сәйкес қосылған құн салығын салудан босатылатын объектілер салуды жүзеге асыратын тұлға:

      осы Кодекстің 396-бабының 1-тармағына сәйкес қосылған құн салығынан босатылатын айналымдар мен өзге айналымның мақсаттары үшін;

      әрбір құрылыс объектісін салу процесінде – осы Кодекстің 402-бабының 3-тармағын және 410-бабын қолдану мақсаттары үшін пайдаланылып жатқан немесе пайдаланылатын тауарлар, жұмыстар, көрсетілетін қызметтер бойынша қосылған құн салығының сомаларын бөлек есепке алуды жүргізуді жүзеге асыруға міндетті.

      Өзге айналым бойынша қосылған құн салығын осындай төлеуші осы Кодекстің 408-бабына сәйкес пропорционалды әдіспен есепке жатқызуға рұқсат етілген қосылған құн салығының сомасын айқындауға құқылы.

      Ескерту. 407-бапқа өзгеріс енгізілді - ҚР 03.07.2019 № 262-VI Заңымен (01.01.2020 бастап қолданысқа енгізіледі).

408-бап. Есепке жатқызуға рұқсат етілген қосылған құн салығының сомаларын пропорционалды әдіспен айқындау тәртібі

      1. Пропорционалды әдіс бойынша есепке жатқызуға рұқсат етілген қосылған құн салығының сомасы салықтық кезең үшін мынадай формула бойынша айқындалады:

      ҚҚСер = ҚҚСеж х А сс/ А жал, мұнда:

      ҚҚСер – есепке жатқызуға рұқсат етілген қосылған құн салығының сомасы. Бұл сома теріс мәнге ие болуы мүмкін;

      ҚҚСеж – түзету ескеріле отырып, есепке жатқызылатын қосылған құн салығының сомасы. Бұл сома теріс мәнге ие болуы мүмкін;

      А сс – салық салынатын айналымның сомасы;

      А жал – салық салынатын және салық салынбайтын айналымдардың сомасы ретінде айқындалатын айналымның жалпы сомасы.

      Бұл ретте осы Кодекстің 407-бабының 2-тармағында көрсетілген тұлғалар А сс және А жал мәндерін айқындау кезінде осы Кодекстің 409-бабына сәйкес олар бойынша бөлек есепке алуды жүргізу жүзеге асырылатын айналымдарды есепке алмайды.

      Салықтық кезеңде өткізу бойынша айналым болмаған кезде есепке жатқызуға рұқсат етілген қосылған құн салығының сомасы түзету ескеріле отырып, есепке жатқызылатын қосылған құн салығы сомасының мөлшерінде айқындалады.

      2. Есепке жатқызуға рұқсат етілмеген қосылған құн салығы салықтық кезең үшін мынадай формула бойынша айқындалады:

      ҚҚСере = ҚҚСеж – ҚҚСер, мұнда:

      ҚҚСере – есепке жатқызуға рұқсат етілмеген қосылған құн салығының сомасы. Бұл сома теріс мәнге ие болуы мүмкін;

      ҚҚСеж – түзету ескеріле отырып, есепке жатқызылатын қосылған құн салығының сомасы. Бұл сома теріс мәнге ие болуы мүмкін;

      ҚҚСер – осы баптың 1-тармағына сәйкес айқындалатын, есепке жатқызуға рұқсат етілген қосылған құн салығының сомасы. Бұл сома теріс мәнге ие болуы мүмкін.

      Есепке жатқызуға рұқсат етілмеген қосылған құн салығының сомасы, оның ішінде оның теріс мәні осы Кодекстің 243-бабының 9-тармағында айқындалған тәртіппен есепке алынады.

409-бап. Есепке жатқызуға рұқсат етілген қосылған құн салығының сомаларын бөлек есепке алуды жүргізу арқылы айқындау тәртібі

      1. Есепке жатқызуға рұқсат етілген қосылған құн салығының сомасын бөлек есепке алуды жүргізу арқылы айқындау кезінде қосылған құн салығын төлеуші салық салынатын және салық салынбайтын айналымдардың мақсаттары үшін пайдаланылатын алынған тауарлар, жұмыстар, көрсетілетін қызметтер бойынша қосылған құн салығының сомаларын бөлек есепке алуды жүргізеді.

      2. Осы Кодекстің 410-бабында көзделген жағдайлардан басқа, бөлек есепке алуды жүргізу кезінде:

      1) есепке жатқызуға рұқсат етілген қосылған құн салығының сомасы түзету ескеріле отырып, салық салынатын айналымның мақсаттары үшін пайдаланылатын алынған тауарлар, жұмыстар, көрсетілетін қызметтер бойынша есепке жатқызылатын қосылған құн салығының мөлшерінде айқындалады;

      2) есепке жатқызуға рұқсат етілмеген қосылған құн салығының сомасы салық салынбайтын айналымның мақсаттары үшін пайдаланылатын алынған тауарлар, жұмыстар, көрсетілетін қызметтер бойынша есепке жатқызылмайтын қосылған құн салығының мөлшерінде айқындалады;

      3) бір мезгілде салық салынатын және салық салынбайтын айналымдардың мақсаттары үшін пайдаланылатын алынған тауарлар, жұмыстар, көрсетілетін қызметтер бойынша қосылған құн салығының сомасы есепке жатқызуға рұқсат етілген және есепке жатқызуға рұқсат етілмеген қосылған құн салығының сомасына бөлінеді, олар мынадай формулалар бойынша айқындалады:

      ҚҚСер = ҚҚСеж х А сс / А жал;

      ҚҚСере = ҚҚСеж – ҚҚСер, мұнда:

      ҚҚСер – есепке жатқызуға рұқсат етілген қосылған құн салығының сомасы. Бұл сома теріс мәнге ие болуы мүмкін;

      ҚҚСеж – бір мезгілде салық салынатын және салық салынбайтын айналымдардың мақсаттары үшін пайдаланылатын тауарлар, жұмыстар, көрсетілетін қызметтер бойынша түзету ескеріле отырып, есепке жатқызылатын қосылған құн салығының сомасы. Бұл сома теріс мәнге ие болуы мүмкін;

      А сс – салық салынатын айналымның салықтық кезеңдегі сомасы. Бұл ретте осы Кодекстің 407-бабының 2-тармағында көрсетілген тұлғалар А сс-ны осы бапқа сәйкес олар бойынша бөлек есепке алуды жүргізу жүзеге асырылатын айналымдар ретінде айқындайды;

      А жал – салық салынатын және салық салынбайтын айналымдардың сомасы ретінде айқындалатын, айналымның жалпы сомасы;

      ҚҚСере – есепке жатқызуға рұқсат етілмеген қосылған құн салығының сомасы. Бұл сома теріс мәнге ие болуы мүмкін.

      Есепке жатқызуға рұқсат етілмеген қосылған құн салығының сомасы осы Кодекстің 243-бабының 9-тармағында айқындалған тәртіппен есепке алынады.

410-бап. Тұрғын ғимаратты (тұрғын ғимараттың бір бөлігін) салуды немесе казино, ойын автоматтары залы, тотализатор және букмекерлік кеңсе қызметтерін көрсету жөніндегі қызметті жүзеге асыратын қосылған құн салығын төлеушілердің есепке жатқызуға жатқызылуына рұқсат берілген қосылған құн салығының сомаларын айқындау тәртібі

      Ескерту. 410-баптың тақырыбы жаңа редакцияда - ҚР 02.04.2019 № 241-VI Заңымен (01.01.2019 бастап қолданысқа енгізіледі).

      1. Тұрғын ғимаратының аяқталмаған құрылыс объектісі өткізілген жағдайда осы объектіні салу процесінде пайдаланылған тауарлар, жұмыстар, көрсетілетін қызметтер бойынша есепке жатқызуға рұқсат етілген қосылған құн салығы осы бапқа сәйкес айқындалады және аяқталмаған құрылыс объектісін өткізу жүзеге асырылатын салықтық кезеңде:

      1) осы Кодекстің 396-бабына сәйкес бұрын қосылған құн салығынан босатылатын айналым түрінде өткізуге арналған аяқталмаған құрылыс объектісін өткізу кезінде – көрсетілген тауарлар бойынша оларды сатып алу күніне қолданыста болатын мөлшерлеме бойынша есепке жатқызылатын қосылған құн салығының мөлшерінде;

      2) бұрын қосылған құн салығынан босатылатын, сол сияқты қосылған құн салығы салынатын айналымдар түрінде өткізуге арналған аяқталмаған құрылыс объектісінің бөлігі болып табылатын аяқталмаған құрылыс объектісін өткізу кезінде – аяқталмаған құрылыс объектісінің өткізілетін бөлігіне тура келетін қосылған құн салығының мөлшерінде есепке алынады, ол мынадай формула бойынша есептеледі:

      ҚҚС ақер = ҚҚСже х Sақб / Sақ, мұнда:

      ҚҚС ақер – бұрын қосылған құн салығынан босатылатын, сол сияқты қосылған құн салығы салынатын айналымдар түрінде өткізуге арналған аяқталмаған құрылыс объектісінің бөлігі бойынша есепке жатқызуға рұқсат етілген қосылған құн салығы;

      ҚҚСже – құрылысқа пайдаланылған тауарлар, жұмыстар, көрсетілетін қызметтер бойынша осы Кодекстің 402-бабының 3-тармағына сәйкес өткізу күніне жеке есепке алынатын қосылған құн салығының сомасы;

      Sақб – бұрын қосылған құн салығынан босатылатын, сол сияқты қосылған құн салығы салынатын айналымдар түрінде өткізуге арналған аяқталмаған құрылыс объектісінің бөлігі болып табылатын аяқталмаған құрылыс объектісінің жобалау-сметалық құжаттама бойынша алаңы;

      Sақ – бұрын қосылған құн салығынан босатылатын, сол сияқты қосылған құн салығы салынатын айналымдар түрінде өткізуге арналған аяқталмаған құрылыс объектісінің жалпы алаңы.

      2. Тұрғын ғимаратты (тұрғын ғимараттың бөлігін) салуды жүзеге асыратын қосылған құн салығын төлеуші тұрғын ғимараттың тек қана тұрғын емес үй-жайлардан тұратын бөлігін өткізу немесе жалға беру жағдайы басталған салықтық кезеңде, бірақ тұрғын ғимаратты пайдалануға қабылдау күнінен бұрын емес осындай тұрғын ғимараттың (тұрғын ғимарат бөлігінің) бөлігі болып табылатын тұрғын емес үй-жайдың құрылысына пайдаланылған тауарлар, жұмыстар, көрсетілетін қызметтер бойынша есепке жатқызуға рұқсат етілген қосылған құн салығының сомасын мынадай формула бойынша айқындауға құқылы:

      ҚҚСер = (ҚҚСеж – ҚҚСақер) х Sтеү / Sтғ, мұнда:

      ҚҚСер – тұрғын ғимараттың (тұрғын ғимарат бөлігінің) бөлігі болып табылатын тұрғын емес үй-жай бойынша есепке жатқызуға рұқсат етілген қосылған құн салығының сомасы;

      ҚҚСеж – тұрғын ғимараттың (тұрғын ғимарат бөлігінің) құрылысына пайдаланылған тауарлар, жұмыстар, көрсетілетін қызметтер бойынша, есепке жатқызылатын, жеке есепке алынатын қосылған құн салығының сомасы. Салық сомасы тұрғын ғимараттың тек қана тұрғын емес үй-жайлардан тұратын бөлігін өткізу немесе жалға беру жағдайы басталған күнге айқындалады, бірақ тұрғын ғимаратты Қазақстан Республикасының сәулет, қала құрылысы және құрылыс қызметі туралы заңнамасына сәйкес пайдалануға қабылдау күнінен бұрын емес;

      ҚҚСақер – бұрын қосылған құн салығынан босатылатын, сол сияқты бұрын қосылған құн салығы салынатын айналымдар түрінде өткізуге арналған аяқталмаған құрылыс объектісінің бөлігі бойынша есепке жатқызуға рұқсат етілген қосылған құн салығы. Салық сомасы осы баптың 1-тармағында көзделген жағдайда және тәртіппен айқындалады;

      Sтеү – тұрғын ғимараттағы (тұрғын ғимараттың бөлігіндегі) тұрғын емес үй-жайлардың алаңы;

      Sтғ – тұрғын ғимараттың (тұрғын ғимарат бөлігінің) жалпы алаңы.

      Бұл ретте есепке жатқызуға рұқсат етілмеген қосылған құн салығының сомасы осы Кодекстің 243-бабының 9-тармағында айқындалған тәртіппен есепке алынады және мынадай формула бойынша айқындалады:

      ҚҚСере = ҚҚСеж – ҚҚСақер – ҚҚСер, мұнда:

      ҚҚСере – тұрғын емес үй-жайы да бар тұрғын ғимараттың (тұрғын ғимарат бөлігінің) бөлігі болып табылатын тұрғын үй-жай бойынша есепке жатқызуға рұқсат етілмеген қосылған құн салығының сомасы.

      3. Казино, ойын автоматтары залы, тотализатор және букмекерлік кеңсе қызметтерін көрсету жөніндегі қызметті жүзеге асыру кезінде есепке жатқызуға жатқызылуына рұқсат берілген қосылған құн салығы осы Кодекстің 381-бабының 16-тармағына сәйкес айқындалған салық салынатын айналымнан алынатын қосылған құн салығы сомасының 85 пайызы мөлшерінде айқындалады.

      Есепке жатқызылуға жатуына рұқсат етілмеген қосылған құн салығы осы Кодекстің 243-бабы 9-тармағының мақсаттары үшін есепке алынбайды.

      Ескерту. 410-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI (01.01.2019 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

411-бап. Есепке жатқызылатын қосылған құн салығының қосымша сомасы

      1. Мынадай тұлғалар қосылған құн салығының қосымша сомасын есепке жатқызуға құқылы:

      1) ауыл шаруашылығы өнімін, акваөсіру (балық өсіру шаруашылығының) өнімін өндіру, өз өндірісінің көрсетілген өнімін қайта өңдеу жөніндегі қызметті жүзеге асыру нәтижесі болып табылатын тауарларды өткізу жөніндегі айналымдар бойынша – шаруа немесе фермер қожалықтарын қоса алғанда, ауыл шаруашылығы өнімін, акваөсіру (балық өсіру шаруашылығының) өнімін өндірушілер;

      2) ауыл шаруашылығы өнімін, балық өсіру шаруашылығының немесе кәсіпшілік балық өсіру шаруашылығының өнімін қайта өңдеуді жүзеге асырудың нәтижесі болып табылатын тауарларды өткізу жөніндегі айналымдар бойынша – заңды тұлғалар. Қоғамдық тамақтану саласындағы қызметті қоспағанда, ауыл шаруашылығы өнімін, балық өсіру шаруашылығының өнімін қайта өңдеуге мынадай қызмет түрлері жатады:

      ет пен ет өнімдерін өндіру;

      жемістер мен көкөністерді қайта өңдеу және консервілеу;

      өсімдіктер мен жануарлардың майларын және тоңмайларды өндіру;

      сүтті қайта өңдеу мен ірімшік өндіру;

      ұн-жарма өнеркәсібінің өнімдерін өндіру;

      жануарлар үшін дайын жемшөп өндіру;

      нан өндіру;

      балалар тағамын және диеталық тамақ өнімдерін өндіру;

      крахмал-cірне өнеркәсібінің өнімдерін өндіру;

      ауыл шаруашылығы малдарының терілерін және жүндерін қайта өңдеу;

      тірі балықты қайта өңдеу;

      ашытқы өндіру;

      салық төлеуші агроөнеркәсіптік кешенді дамыту саласындағы уәкілетті орган айқындаған тәртіппен келісім жасасқан жағдайда, ұзақ сақталатын шоколад, қантты кондитерлік өнімдер, печенье және ұннан жасалған кондитерлік өнімдер өндіру;

      қант өндіру;

      3) мыналар:

      өз өндірісінің, сондай-ақ осындай кооперативтің мүшелері өндірген ауыл шаруашылығы өнімін, акваөсіру (балық өсіру шаруашылығының) өнімін өткізу;

      өз өндірісінің ауыл шаруашылығы өнімін, акваөсіру (балық өсіру шаруашылығының) өнімін қайта өңдеу нәтижесінде алынған, осындай өнімді отандық өндірушіден сатып алынған және (немесе) осындай кооперативтің мүшелері өндірген өнімді өткізу;

      агроөнеркәсіптік кешенді дамыту саласындағы уәкілетті орган мемлекеттік жоспарлау жөніндегі орталық уәкілетті органмен және уәкілетті органмен келісу бойынша айқындаған тізбе бойынша осындай кооператив мүшелеріне осы тармақшада көрсетілген айналымдарды олардың жүзеге асыруы мақсатында жұмыстарды орындау, қызметтерді көрсету жөніндегі айналымдар бойынша ауыл шаруашылығы кооперативтері.

      4) өңдеу өнеркәсібінде (металлургия өнеркәсібін қоспағанда) өнім өндіру жөніндегі қызметті жүзеге асыру нәтижесі болып табылатын тауарларды өткізу жөніндегі айналымдар бойынша – құрылған заңды тұлғалар мемлекеттік тіркелген кезден бастап екі жыл ішінде.

      Бұл ретте өндірілген өнім жеткілікті қайта өңдеу өлшемшарттарына сәйкес келуге және Қазақстан Республикасының заңнамасына сәйкес тауардың шыққан жері туралы сертификатпен расталуға тиіс.

      Осы тармақшаның ережелері Қазақстан Республикасының аумағында өндірілмейтін не Қазақстан Республикасының қажеттіліктерін жаппайтын өнімге қолданылады.

      Индустриялық қызметті мемлекеттік қолдау саласындағы уәкілетті орган тиісті уәкілетті органдардың мәліметтері негізінде, техникалық реттеу саласындағы мемлекеттік реттеуді жүзеге асыратын уәкілетті мемлекеттік орган бекіткен экономикалық қызмет түрлері бойынша өнім сыныптауышына сәйкес, Қазақстан Республикасының аумағында өндірілмейтін не Қазақстан Республикасының қажеттіліктерін жаппайтын өнімнің тізбесін 2021 жылғы 1 шілдедегі жағдай бойынша 2021 жылғы 20 шілдеден кешіктірмей және кейіннен жыл сайын 1 қаңтардағы жағдай бойынша тиісті жылдың 10 қаңтарынан кешіктірмей жариялайды.

      Осы тармақшаның ережелері өңдеу өнеркәсібінде (металлургия өнеркәсібін қоспағанда) өнім өндіру жөніндегі қызметті жүзеге асыру үшін ғимараттарды, құрылысжайларды, машиналар мен жабдықтарды Қазақстан Республикасының аумағында алғаш рет пайдалануға беретін заңды тұлғаларға қолданылады.

      Осы тармақтың ережелері акцизделетін тауарларды және оларды қайта өңдеу өнімдерін өткізу бойынша айналымдарға қолданылмайды.

      Осы тармақты қолдану мақсатында қызмет түрлерін айқындау техникалық реттеу саласындағы уәкілетті мемлекеттік реттеуді жүзеге асыратын уәкілетті мемлекеттік орган бекіткен Экономикалық қызмет түрлерінің жалпы сыныптауышына сәйкес жүзеге асырылады.

      2. Осы баптың 1-тармағында көрсетілген салық төлеушілер:

      осы баптың 1-тармағында көзделген қызмет және өзге де қызмет бойынша өткізу жөніндегі айналымдарды;

      осы баптың 1-тармағында көзделген қызметте және өзге де қызметте пайдаланылып жатқан немесе пайдаланылатын алуға жататын (алынған) тауарларды, жұмыстарды, көрсетілетін қызметтерді бөлек есепке алуды жүргізген жағдайда осы баптың ережелерін қолдануға құқылы.

      Осы баптың 1-тармағында көзделген қызметте және өзге де қызметте бір мезгілде пайдаланылатын алынған тауарлар, жұмыстар, көрсетілген қызметтер бойынша қосылған құн салығының сомасы есепке жатқызуға рұқсат етілген және есепке жатқызуға рұқсат етілмеген қосылған құн салығының сомаларына бөлінеді, олар мынадай формулалар бойынша айқындалады:

      ҚҚСер 1 = ҚҚСеж х А сс / А жал;

      ҚҚСер 2 = ҚҚСеж – ҚҚСер 1, мұнда:

      ҚҚСер 1 – осы баптың 1-тармағында көзделген қызмет бойынша есепке жатқызуға рұқсат етілген қосылған құн салығының сомасы. Бұл сома теріс мәнге ие болуы мүмкін;

      ҚҚСеж – осы баптың 1-тармағында көзделген қызметте және өзге де қызметте бір мезгілде пайдаланылатын тауарлар, жұмыстар, көрсетілетін қызметтер бойынша түзетулер ескеріле отырып, есепке жатқызылатын қосылған құн салығының сомасы. Бұл сома теріс мәнге ие болуы мүмкін;

      А сс – осы бапқа сәйкес олар бойынша бөлек есепке алуды жүргізу жүзеге асырылатын салықтық кезең үшін салық салынатын айналым сомасы;

      А жал – осы баптың 1-тармағында көзделген қызмет және өзге де қызмет бойынша айналымдар сомасы ретінде айқындалатын айналымның жалпы сомасы;

      ҚҚСер 2 – өзге де қызмет бойынша есепке жатқызуға рұқсат етілген қосылған құн салығының сомасы. Бұл сома теріс мәнге ие болуы мүмкін;

      Салық салынбайтын айналымдар болған кезде өзге де қызмет бойынша есепке жатқызуға рұқсат етілген қосылған құн салығының сомасы осы Кодекстің 408 және 409-баптары ескеріле отырып айқындалады.

      Өзге де айналым бойынша осындай қосылған құн салығын төлеуші есепке жатқызуға рұқсат етілген қосылған құн салығының сомасын осы Кодекстің 408-бабына сәйкес пропорционалды әдіспен айқындауға құқылы.

      3. Егер тұлға шетелдік, Қазақстан Республикасында қызметін тұрақты мекеме арқылы жүзеге асыратын бейрезидент-заңды тұлға болып табылса, осы баптың 1-тармағы бірінші бөлігінің 1), 3) және 4) тармақшаларында көрсетілген салық төлеушілер, осы баптың ережелерін қолдануға құқылы емес.

      4. Есепке жатқызылатын қосылған құн салығының қосымша сомасын есептеу мынадай формула бойынша жүргізіледі:

      ҚҚСеқ = (ҚҚСсс – ҚҚСер – ҚҚСак) х 70 %, мұнда:

      ҚҚСеқ – есепке жатқызылатын қосылған құн салығының қосымша сомасы;

      ҚҚСсс – осы баптың 1-тармағында көзделген қызмет бойынша салық салынатын өткізу бойынша айналымнан есептелген қосылған құн салығының сомасы;

      ҚҚСер – есепке жатқызуға рұқсат етілген қосылған құн салығының осы Кодекстің 408, 409 және 410-баптарына сәйкес айқындалған сомасы. Мұндай сома осы баптың 1-тармағында көзделген қызметте пайдаланылып жатқан немесе пайдаланылатын алуға жататын (алынған) тауарлар, жұмыстар, көрсетілетін қызметтер бойынша айқындалады;

      ҚҚСак – есепке жатқызылған қосылған құн салығы сомасының осы баптың 1-тармағында көзделген қызмет бойынша есепті салықтық кезеңнің басында өспелі қорытындысымен қалыптасқан есепке жазылған салық сомасынан асып кету сомасы.

      Алынған нөлдік немесе теріс мән салықтық кезең үшін қосылған құн салығын есептеу кезінде есепке алынбайды.

      Ескерту. 411-бапқа өзгеріс енгізілді - ҚР 24.05.2018 № 156-VI (01.01.2018 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 24.06.2021 № 53-VII (01.07.2021 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

47-тарау. ШОТ-ФАКТУРА

412-бап. Жалпы ережелер

      1. Тауарларды, жұмыстарды, көрсетілетін қызметтерді өткізу бойынша айналым жасалған кезде мыналар шот-фактура жазып беруге міндетті:

      1) осы Кодекстің 367-бабы 1-тармағының 1) тармақшасында көзделген қосылған құн салығын төлеушілер;

      2) Қазақстан Республикасы ратификациялаған халықаралық шарттарды іске асыру мақсатында қабылданған Қазақстан Республикасының нормативтік құқықтық актілерінде көзделген жағдайларда салық төлеушілер;

      3) осы Кодекстің 416-бабында белгіленген жағдайларда, қосылған құн салығын төлеуші болып табылмайтын комиссионер;

      4) осы Кодекстің 415-бабында белгіленген жағдайларда, қосылған құн салығын төлеуші болып табылмайтын экспедитор;

      5) импортталған тауарларды өткізген жағдайда салық төлеушілер.

      6) мемлекеттік материалдық резервтен тауарларды шығаруы кезінде мемлекеттік материалдық резерв саласындағы уәкілетті органның құрылымдық бөлімшесі;

      7) электрондық шот-фактуралар ақпараттық жүйесінің "Виртуалды қойма" модуліне келіп түскен тауарлар осындай салық төлеушілерге өткізілген жағдайда, қосылған құн салығын төлеушілер болып табылмайтын салық төлеушілер;

      8) құны республикалық бюджет туралы заңда белгіленген және осындай мәміле жасалған күнге қолданыста болатын айлық есептік көрсеткіштің 1000 еселенген мөлшерінен асатын азаматтық-құқықтық мәміле бойынша Қазақстан Республикасында қосылған құн салығын төлеуші ретінде тіркелмеген резидент-заңды тұлғалар (мемлекеттік мекемелер мен орта білім беретін мемлекеттік ұйымдарды қоспағанда), қызметін Қазақстан Республикасында филиал, өкілдік арқылы жүзеге асыратын бейрезиденттер, дара кәсіпкерлер, жеке практикамен айналысатын адамдар.

      Осы тармақша патент, оңайлатылған декларация негізінде немесе шаруа немесе фермер қожалықтары үшін арнаулы салық режимін қолданатын тұлға сатып алушы болып табылатын жағдайларды қоспағанда, кәсіпкерлік субъектілері арасында азаматтық-құқықтық мәмілелер жүзеге асырылған кезде қолданылады;

      9) жүктерді халықаралық тасымалдаудың көрсетілетін қызметтері бойынша – салық төлеушілер;

      10) Қазақстан Республикасының техникалық реттеу туралы заңнамасында айқындалған сәйкестікті растау жөніндегі қызметті жүзеге асыру үшін белгіленген тәртіппен аккредиттелген заңды тұлға;

      11) Еуразиялық экономикалық одақтың кеден заңнамасына және (немесе) Қазақстан Республикасының кеден заңнамасына сәйкес кеден өкілі, кедендік тасымалдаушы, уақытша сақтау қоймаларының иесі, кеден қоймаларының иесі және уәкілетті экономикалық оператор болып табылатын салық төлеуші.

      12) тауарларды, жұмыстарды, көрсетілетін қызметтерді сатып алушының талабы бойынша бөлшек салықтың арнаулы салық режимін осы Кодекстің 242-бабы 3-2-тармағының ережелерін сақтау мақсатында қолданатын салық төлеушілер.

      Осы тармақтың ережелері жеке тұлға, оның ішінде дара кәсіпкер немесе жеке практикамен айналысатын адам болып табылатын жеке тұлға жеке мүлкін өткізген кезде қолданылмайды.

      2. Салық төлеуші шот-фактураны қағаз жеткізгіште жазып беруге құқылы болатын мынадай жағдайларды:

      1) салық төлеушінің тұрған жері бойынша Қазақстан Республикасының әкімшілік-аумақтық бірліктері шекарасында жалпыға ортақ пайдаланылатын телекоммуникациялар желісі болмаған жағдайды қоспағанда, шот-фактура электрондық нысанда жазып беріледі.

      Аумағында жалпыға ортақ пайдаланылатын телекоммуникациялар желісі жоқ Қазақстан Республикасының әкімшілік-аумақтық бірліктері туралы ақпарат уәкілетті органның интернет-ресурсында орналастырылады;

      2) техникалық қателер себебінен электрондық шот-фактуралардың ақпараттық жүйесінде шот-фактураларды жазып беру мүмкін емес екені туралы ақпарат уәкілетті органның интернет-ресурсында расталған жағдайды қоспағанда, шот-фактура электрондық нысанда жазып беріледі.

      Техникалық қателер жойылғаннан кейін қағаз жеткізгіште жазып берілген шот-фактура техникалық қателер жойылған күннен бастап күнтізбелік он бес күн ішінде электрондық шот-фактуралардың ақпараттық жүйесіне енгізуге жатады.

      2-1. Осы Кодекстің 120-1-бабына сәйкес электрондық шот-фактуралардың ақпараттық жүйесінде электрондық шот-фактуралардың жазып берілуін шектеу кезінде шот-фактура қағаз жеткізгіште жазып беріледі.

      Бұл ретте қағаз жеткізгіште жазып берілген шот-фактура осы Кодекстің 120-1-бабына сәйкес электрондық шот-фактуралардың ақпараттық жүйесінде шот-фактураларды электрондық нысанда жазып беруді шектеудің күші жойылған күннен бастап күнтізбелік он бес күн ішінде электрондық шот-фактуралардың ақпараттық жүйесіне енгізілуге жатады.

      3. Электрондық нысандағы шот-фактура уәкілетті орган айқындаған тәртіппен және нысан бойынша электрондық шот-фактуралардың ақпараттық жүйесінде жазып беріледі.

      3-1. Электрондық шот-фактуралар ақпараттық жүйесінің "Виртуалды қойма" модулі арқылы электрондық шот-фактуралар жазып берілетін тауарлар тізбесін уәкілетті орган бекітеді және ол оның интернет-ресурсында орналастырылады.

      4. Шот-фактураны қағаз жеткізгіште жазып беру осы баптың 5 – 12-тармақтарында айқындалған тәртіппен, салық төлеуші дербес айқындайтын нысан бойынша жүргізіледі.

      5. Шот-фактурада мыналар көрсетілуге тиіс:

      1) шот-фактураның реттiк нөмiрi;

      2) тауарларды, жұмыстарды, көрсетілетін қызметтерді берушінің және алушының сәйкестендіру нөмірі;

      3) тауарларды, жұмыстарды, көрсетілетін қызметтерді алушылар болып табылатын жеке тұлғаларға қатысты – тегі, аты, әкесінің аты (егер ол жеке басты куәландыратын құжатта көрсетілсе);

      тауарларды, жұмыстарды, көрсетілетін қызметтерді берушілер немесе алушылар болып табылатын дара кәсіпкерлерге қатысты – салық төлеушінің тегі, аты, әкесінің аты (егер ол жеке басты куәландыратын құжатта көрсетілсе) және (немесе) атауы;

      тауарларды, жұмыстарды, көрсетілетін қызметтерді берушілер немесе алушылар болып табылатын заңды тұлғаларға (заңды тұлғалардың құрылымдық бөлімшелеріне) қатысты – атауы. Бұл ретте ұйымдық-құқықтық нысанды көрсету бөлігінде дағдыларға, оның ішінде іскерлік айналымның дағдыларына сәйкес аббревиатура пайдаланылуы мүмкін;

      4) шот-фактура жазып берiлген күн;

      5) осы Кодекстің 416-бабында көзделген жағдайларда, өнім берушінің мәртебесі – комитент немесе комиссионер;

      6) акцизделетін тауарларды өткізген жағдайда – егер мұндай өткізу осы Кодекстің 11-бөлімінің ережелеріне сәйкес акциз салынатын объект болып табылса, акциздің сомасы қосымша;

      7) өткiзiлетiн тауарлардың, жұмыстардың, көрсетілетін қызметтердің атауы;

      8) салық салынатын (салық салынбайтын) айналымның мөлшерi;

      9) қосылған құн салығының мөлшерлемесі;

      10) қосылған құн салығының сомасы;

      11) қосылған құн салығы ескеріле отырып, тауарлардың, жұмыстардың, көрсетілетін қызметтердің құны;

      12) тауарларға қатысты – сыртқы экономикалық қызмет тауар номенклатурасының коды;

      13) мемлекеттік сатып алу туралы шарт бойынша тауарларды, жұмыстарды, көрсетілетін қызметтерді өткізген жағдайда – мемлекеттік сатып алу туралы шарттың күні мен нөмірі.

      6. Салық салынатын айналымның мөлшері шот-фактурада тауарлардың, жұмыстардың, көрсетілетін қызметтердің әрбір атауы бойынша жеке көрсетіледі.

      Шот-фактуралар қағаз жеткізгіште жазып берілген жағдайда, егер мұндай шот-фактураға осы баптың 5-тармағының 7) – 11) тармақшаларында көрсетілген деректерді қамтитын құжат қоса берілсе, айналымның жалпы мөлшерін көрсетуге жол беріледі. Бұл ретте шот-фактурада құжаттың нөмірі мен күнін көрсету, сондай-ақ оның атауы қамтылуға тиіс.

      7. Қағаз жеткізгіште жазып берілген шот-фактурадағы құндық және сомалық мәндер Қазақстан Республикасының ұлттық валютасымен көрсетіледі.

      Мынадай:

      1) өнімді бөлу туралы келісім (келісімшарт), Қазақстан Республикасының Президенті бекіткен жер қойнауын пайдалануға арналған келісімшарт шеңберінде жасалған (орындалған) мәмілелер (операциялар) бойынша;

      2) осы Кодекстің 386, 447 және 449-баптарына сәйкес қосылған құн салығының нөлдік мөлшерлемесі бойынша салық салынатын, тауарларды экспортқа өткізу жөніндегі мәмілелер (операциялар) бойынша;

      3) осы Кодекстің 387-бабына сәйкес қосылған құн салығының нөлдік мөлшерлемесі бойынша салық салынатын, халықаралық тасымалдар бойынша көрсетілетін қызметтерді өткізу жөніндегі айналымдар бойынша;

      4) осы Кодекстің 393-бабының 3-тармағына сәйкес қосылған құн салығының нөлдік мөлшерлемесі бойынша салық салынатын өткізу жөніндегі айналымдар бойынша шетел валютасымен көрсету мүмкін болатын жағдайларды қоспағанда, электрондық нысанда жазып берілген шот-фактурадағы құндық және сомалық мәндер Қазақстан Республикасының ұлттық валютасымен көрсетіледі.

      8. Егер заңды тұлғаның атынан тауарларды, жұмыстарды, көрсетілетін қызметтерді беруші ретінде оның құрылымдық бөлімшесі әрекет еткен және заңды тұлғаның шешімі бойынша шот-фактуралар жазып беруді осындай құрылымдық бөлімше жүргізген жағдайда, сондай-ақ, егер заңды тұлғаның атынан құрылымдық бөлімше тауарларды, жұмыстарды, көрсетілетін қызметтерді алушы болған жағдайда, мыналарды:

      1) осы баптың 5-тармағының 3) және 5) тармақшаларында белгіленген талаптарды орындау мақсатында шот-фактурада заңды тұлға құрылымдық бөлімшесінің деректемелерін көрсетуге жол беріледі;

      2) осы баптың 5-тармағының 2) тармақшасында белгіленген талапты орындау мақсатында шот-фактурада заңды тұлғаның сәйкестендіру нөмірі көрсетіледі. Бұл ретте осы тармақтың 1) тармақшасына сәйкес заңды тұлға құрылымдық бөлімшесінің деректемелері көрсетілген жағдайда осындай құрылымдық бөлімшенің сәйкестендіру нөмірі көрсетіледі.

      9. Салық төлеушілер шот-фактурада немесе осы Кодекстің 400-бабының 1-тармағында көзделген өзге де құжатта:

      1) қосылған құн салығы салынатын айналымдар бойынша – қосылған құн салығының сомасын;

      2) салық салынбайтын, оның ішінде қосылған құн салығынан босатылған айналымдар бойынша – "ҚҚС-сыз" деген белгіні көрсетеді.

      10. Салық төлеушілер қағаз жеткізгіште жазып берілетін шот-фактурада осы бапта көзделмеген қосымша мәліметтерді көрсетуге құқылы.

      11. Қағаз жеткізгіштегі шот-фактура екі данада жазып беріледі, олардың біреуі тауарларды, жұмыстарды, көрсетілетін қызметтерді алушыға беріледі.

      12. Қағаз жеткізгіште жазып берілген шот-фактура:

      заңды тұлғалар үшiн – басшысы мен бас бухгалтерiнiң қолтаңбаларымен, сондай-ақ, егер Қазақстан Республикасының заңнамасына сәйкес осы тұлғада мөр болуға тиіс болса, атауы және ұйымдық-құқықтық нысанын көрсету қамтылған мөрмен;

      дара кәсiпкерлер үшiн – тегi, аты, әкесiнiң аты (егер ол жеке басты куәландыратын құжатта көрсетілсе) және (немесе) атауы қамтылған мөрмен (ол болған жағдайда), сондай-ақ дара кәсiпкердiң қолтаңбасымен куәландырылады.

      Шот-фактура салық төлеушiнiң бұйрығымен осыған уәкiлеттiк берiлген жұмыскердiң қолтаңбасымен куәландырылуы мүмкiн. Бұл ретте бұйрықтың көшiрмесi тауарларды, жұмыстарды, көрсетілетін қызметтерді алушылардың көрiп-танысуы үшiн қолжетiмдi болуға тиiс.

      Тауарларды, жұмыстарды, көрсетiлетiн қызметтердi алушы шот-фактураға қол қоюға уәкiлеттi адамды тағайындау туралы бұйрықтың осыған уәкiлеттiк берілген адам куәландырған көшiрмесiн ұсыну талабымен осы тауарларды, жұмыстарды, көрсетiлетiн қызметтердi берушiге жүгiнуге құқылы, ал өнiм берушi бұл талапты тауарларды, жұмыстарды, көрсетiлетiн қызметтердi алушы жүгiнген күнi орындауға мiндеттi.

      Тауарларды, жұмыстарды, көрсетiлетiн қызметтердi берушi болып табылатын заңды тұлғаның құрылымдық бөлiмшесi, егер Қазақстан Республикасының заңнамасына сәйкес осы тұлғада мөр болуға тиіс болса, салық төлеушi жазып берген шот-фактураларды оның шешiмi бойынша осындай құрылымдық бөлiмшенiң заңды тұлғаның атауы және ұйымдық-құқықтық нысанын көрсету қамтылған мөрiмен куәландыруға құқылы.

      Жай серiктестiкке (консорциумға) қатысушылардың уәкiлеттi өкiлi осы Кодекстiң 200-бабының 2-тармағында көзделген жағдайларда жазып берген шот-фактура уәкiлеттi өкiлдiң атауы және ұйымдық-құқықтық нысанын көрсету қамтылған мөрiмен, сондай-ақ осындай уәкiлеттi өкiл басшысының және бас бухгалтерiнiң қолтаңбаларымен куәландырылады.

      Егер Қазақстан Республикасының бухгалтерлiк есеп пен қаржылық есептiлiк туралы заңнамасының талаптарына және есептік саясатқа сәйкес басшы немесе дара кәсiпкер бухгалтерлiк есептi жеке өзi жүргiзген жағдайда, бас бухгалтер қолтаңбасының орнына "көзделмеген" деп көрсетiледi.

      Электрондық нысанда жазып берiлген шот-фактура электрондық цифрлық қолтаңбамен куәландырылады.

      13. Осы баптың 1-тармағы бірінші бөлігінің 2), 5) және 7) тармақшаларында көзделген жағдайларды қоспағанда, шот-фактураны жазып беру мынадай жағдайларда:

      1) есеп айырысулары:

      сатып алушыға бақылау-касса машинасының чегін ұсына отырып, қолма-қол ақшамен және (немесе) көрсетілетін қызметтерге ақы төлеу терминалдары арқылы;

      төлем карточкаларын пайдаланып, төлемдерді жүзеге асыруға арналған жабдықты (құрылғыны) қолдана отырып;

      тауарларды, жұмыстарды, көрсетілетін қызметтерді сатып алушыға осындай тауарларды, жұмыстарды, көрсетілетін қызметтерді сатып алушының сәйкестендіру нөмірін қамтитын арнаулы мобильді қосымшаның чегін ұсына отырып жүзеге асырылатын тауарлар, жұмыстар, көрсетілетін қызметтер өткізілген;

      2) есеп айырысулары электрондық ақшамен немесе электрондық төлем құралдарын пайдалана отырып жүзеге асырылатын тауарлар, жұмыстар, көрсетілетін қызметтер жеке тұлғаларға өткізілген;

      3) жеке тұлғаға ұсынылған коммуналдық көрсетілетін қызметтер, байланыс қызметтері үшін есеп айырысулар екінші деңгейдегі банктер, пошта операторы арқылы жүзеге асырылған;

      4) теміржол немесе әуе көлігімен жолаушыны тасымалдау қағаз жеткізгіштегі жол жүру билетімен, электрондық билетпен немесе электрондық жол жүру құжатымен ресімделген;

      5) дара кәсіпкер немесе жеке практикамен айналысатын адам болып табылмайтын жеке тұлғаға тауар өтеусіз берілген, жұмыстар өтеусіз орындалған, қызметтер өтеусіз көрсетілген;

      6) осы Кодекстің 397-бабында көзделген қызметтер көрсетілген;

      7) казино, ойын автоматтары залы, тотализатор және букмекерлік кеңсе қызметі бойынша қызметтер көрсетілген жағдайларда талап етілмейді.

      Тауарлар, жұмыстар, көрсетілетін қызметтер осы Кодекстің 436-бабының 1-тармағында көрсетілген тұлғаларға өткізілген жағдайда, осы тармақтың бірінші бөлігі 1) және 2) тармақшаларының ережелері қолданылмайды.

      Осы баптың 1-тармағы бірінші бөлігінің 2), 5) және 7) тармақшаларында көзделген жағдайларда шот-фактура жазып беру:

      1) сатып алынған тауарды жеке, отбасылық, үй ішінде немесе кәсіпкерлік қызметпен байланысты емес өзге де пайдалану (түпкілікті тұтыну) мақсаттарында пайдаланатын жеке тұлғаларға;

      2) Қазақстан Республикасының Кәсіпкерлік кодексіне сәйкес микрокәсіпкерлік субъектілері болып табылатын жеке немесе заңды тұлғаларға өткізген кезде талап етілмейді.

      14. Осы баптың 13-тармағының бірінші бөлігінің 1) және 2) тармақшаларында және үшінші бөлігінде көзделген жағдайларда тауарларды, жұмыстарды, көрсетілетін қызметтерді алушы өнім беруші өткізу бойынша айналым жасаған күннен бастап күнтізбелік бір жүз сексен күн ішінде шот-фактураны жазып беру талабымен осы тауарларды, жұмыстарды, көрсетілетін қызметтерді берушіге жүгінуге құқылы, ал өнім берушi осындай талапты осы баптың ережелерін ескере отырып, оның ішінде тауарларды, жұмыстарды, көрсетілетін қызметтерді алушы туралы мәліметтерде тауарларды, жұмыстарды, көрсетілетін қызметтерді сатып алу сенім білдірілген тұлғасы арқылы жүзеге асырылатын заңды тұлғаның немесе тауарларды, жұмыстарды, көрсетілетін қызметтерді сатып алатын дара кәсіпкердің деректемелерін көрсету бөлігінде орындауға мiндеттi.

      Осы баптың 13-тармағы бірінші бөлігінің 4) тармақшасында көзделген жағдайда, көрсетілетін қызметтерді алушы өнім беруші өткізу бойынша айналым жасаған күннен бастап күнтізбелік бір жүз сексен күн ішінде жеке тұлғаның жол жүру фактісін растайтын құжатты немесе шот-фактураны жазып беру талабымен осындай көрсетілетін қызметтерді берушіге жүгінуге құқылы, ал өнім беруші бұл талапты осы баптың ережелерін ескере отырып, оның ішінде жұмыстарды, көрсетілетін қызметтерді алушы туралы мәліметтерде тасымалдау бойынша қызмет көрсетілген жеке тұлғаның деректемелерін көрсету бөлігінде орындауға міндетті.

      Осы баптың 1-тармағы бірінші бөлігінің 8) тармақшасында аталған салық төлеушіден тауарларды, жұмыстарды, көрсетілетін қызметтерді сатып алған жағдайда тауарларды, жұмыстарды, көрсетілетін қызметтерді алушы өнім беруші өткізу бойынша айналым жасаған күннен бастап күнтізбелік бір жүз сексен күн ішінде осы тауарларды, жұмыстарды, көрсетілетін қызметтерді берушіге шот-фактура жазып беру талабымен жүгінуге құқылы, ал өнім беруші осындай талапты орындауға міндетті.

      Осы тармақтың ережелеріне сәйкес шот-фактураны жазып беру тауарларды, жұмыстарды, көрсетілетін қызметтерді өткізу орны бойынша жүзеге асырылады.

      15. Жекелеген жағдайларда шот-фактураларды жазып беру ерекшеліктері осы Кодекстің 414418-баптарында белгіленеді.

      Ескерту. 412-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI (01.01.2019 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 24.06.2021 № 53-VII (01.01.2022 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі); 20.03.2023 № 213-VII (алғашқы ресми жарияланған күнінен кейін күнтізбелік алпыс күн өткен соң қолданысқа енгізіледі) Заңдарымен.

413-бап. Шот-фактураларды жазып беру мерзімдері

      1. Шот-фактура:

      1) электр және (немесе) жылу энергиясын, суды, газды, коммуналдық көрсетілетін қызметтерді, байланыс қызметтерін, теміржол көлігімен тасымалдау бойынша көрсетілетін қызметтерді, әуе көлігімен жолаушыларды, багаж бен жүктерді тасымалдау бойынша көрсетілетін қызметтерді, көлік экспедициясы шарты бойынша көрсетілетін қызметтерді, вагондар (контейнерлер) операторының көрсетілетін қызметтерін, магистральдық газ құбыржолдарын қоспағанда, магистральдық құбыржолдар жүйесі арқылы жүктерді тасымалдау бойынша көрсетілетін қызметтерді, жүйелік оператор көрсететін жүйелік қызметтерді, кредит (қарыз, микрокредит) беру бойынша көрсетілетін қызметтерді, қосылған құн салығы салынатын банк операцияларын өткізу кезінде, сондай-ақ осы Кодекстің 436-бабының 1-тармағында көрсетілген тұлғаларға бір жыл немесе одан көп мерзімге жасалған шарттар бойынша тауарларды, жұмыстарды, көрсетілетін қызметтерді өткізу кезінде – тауарлар жеткізілген, қызметтер көрсетілген айдың қорытындысы бойынша осындай тауарлар, көрсетілетін қызметтер бойынша өткізу жөніндегі айналымды жасау күні тура келетін айдан кейінгі айдың 20-күнінен кешіктірілмей;

      2) тауарлар экспорт кедендік рәсімімен орналастырыла отырып әкетілген жағдайда, шот-фактура өткізу бойынша айналымды жасау күнінен кейін күнтізбелік жиырма күннен кешіктірілмей;

      3) есепке жазылған сыйақы сомасы бөлігінде мүлікті қаржы лизингіне беру кезінде – қорытындылары бойынша шот-фактура жазып берілетін тоқсаннан кейінгі айдың 20-сынан кешіктірмей күнтізбелік тоқсанның қорытындылары бойынша;

      3-1) сәйкестендірілген тауарлардың сатып алушының билігіне берілгенін растайтын тауарға билік ету құжаттарының негізінде тауарлар өткізілген кезде – осындай тауарлар бойынша өткізу жөніндегі айналымды жасау күні тура келетін айдан кейінгі айдың 20-сынан кешіктірілмей;

      4) қалған жағдайларда – өткізу бойынша айналымды жасау күнінен ерте емес және осындай күннен кейін күнтізбелік он бес күннен кешіктірілмей жазып беріледі.

      2. Осы Кодекстің 412-бабы 14-тармағының талаптарын орындау мақсатында шот-фактураны жазып беру айналым жасалған күні немесе жасалған күннен кейін күнтізбелік бір жүз тоқсан бес күн ішінде жүзеге асырылады.

      3. Түзетілген шот-фактура бұрын жазып берілген шот-фактураға өзгерістер мен толықтырулар енгізу қажет болған кезде жазып беріледі.

      4. Қосымша шот-фактураны жазып беру мерзімдері осы Кодекстің 420-бабында белгіленеді.

      Осы Кодекстің 197-бабының талаптары сақталмаған кезде қосымша шот-фактураны лизинг беруші осындай жағдай басталған күннен бастап күнтізбелік он бес күннен кешіктірілмейтін мерзімде жазып береді.

      Ескерту. 413-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

414-бап. Баспасөз басылымдарын және бұқаралық ақпарат құралдарының өзге де өнімін өткізу кезінде шот-фактураларды жазып беру ерекшеліктері

      Жалпыға бірдей қолжетімді телекоммуникациялық желілердегі интернет-ресурста орналастырылғандарды қоса алғанда, мерзiмдi баспасөз басылымдарын немесе бұқаралық ақпарат құралдарының өзге де өнімін өткізген жағдайда, шот-фактура өткізу бойынша айналым жасалған күннен кейін күнтізбелік он бес күннен кешіктірілмей жазып беріледі.

      Салық төлеуші жасау күні күнтізбелік жылға тура келетін өткізу бойынша бүкіл айналымға шот-фактураны айналымды жасау күнінен бұрын жазып беруге құқылы. Бұл ретте шот-фактурада осындай күнтізбелік жылға кіретін әрбір салықтық кезеңге тура келетін өткізу бойынша айналымның мөлшері және қосылған құн салығының тиісті сомасы жеке көрсетіледі.

415-бап. Экспедиторлардың шот-фактураларды жазып беру ерекшеліктері

      1. Көлік экспедициясы шарты бойынша клиент болып табылатын тарап үшін осындай шарт бойынша жұмыстарды орындау, қызметтерді көрсету кезінде шот-фактураларды жазып беруді экспедитор жүзеге асырады.

      Экспедитор шот-фактураны қосылған құн салығын төлеушілер болып табылатын тасымалдаушылар және жұмыстарды, көрсетілетін қызметтерді басқа да берушілер жазып берген шот-фактуралар негізінде жазып береді.

      Егер тасымалдаушы (өнім беруші) қосылған құн салығын төлеуші болып табылмаған жағдайда, экспедитор шот-фактураны жұмыстардың, көрсетілетін қызметтердің құнын растайтын құжат негізінде жазып береді.

      2. Экспедитор жазып беретін шот-фактурада салық салынатын (салық салынбайтын) айналым:

      қосылған құн салығын төлеушілер болып табылатын;

      қосылған құн салығын төлеушілер болып табылмайтын тасымалдаушылар және (немесе) өнім берушілер көлік экспедициясы шартының шеңберінде орындаған және көрсеткен жұмыстар мен қызметтердің құны ескеріле отырып көрсетіледі.

      Осы Кодекстің 412-бабы 5-тармағының 2) және 3) тармақшаларының талаптарын орындау мақсатында экспедитор жазып беретін шот-фактурада:

      өнім берушінің деректемелері ретінде экспедитордың деректемелері көрсетіледі;

      алушының деректемелері ретінде көлік экспедициясы шарты бойынша клиент болып табылатын салық төлеушінің деректемелері көрсетіледі.

      3. Көлік экспедициясы шарты бойынша қызметті жүзеге асыру кезінде экспедитор осы Кодекстің 215-бабына сәйкес тасымалдаушылар және (немесе) осындай шарт шеңберінде көрсетілетін жұмыстарды, қызметтерді берушілер, сондай-ақ олардың құны туралы ақпаратты ашатын салықтық тіркелімді жасайды.

      4. Көрсетілген талаптарға сәйкес жазып берілген шот-фактура көлік экспедициясы шарты бойынша клиент болып табылатын тараптың қосылған құн салығының сомасын есепке жатқызуы үшін негіз болып табылады.

416-бап. Талаптары комиссия шартының талаптарына сәйкес келетін шарттар бойынша шот-фактураларды жазып беру ерекшеліктері

      1. Комиссия шартының талаптарына сәйкес келетін талаптарда тауарларды өткізу, жұмыстарды орындау, қызметтерді көрсету кезінде, комитент және (немесе) комиссионер қосылған құн салығын төлеушілер болып табылған жағдайда, тауарларды, жұмыстарды, көрсетілетін қызметтерді сатып алушыға шот-фактураларды жазып беруді комиссионер жүзеге асырады.

      Комиссионер жазып беретін шот-фактурадағы тауарларды, жұмыстарды, көрсетілетін қызметтерді өткізу бойынша айналымның мөлшері комиссионер тауарларды, жұмыстарды, көрсетілетін қызметтерді сатып алушыға өткізуді жүзеге асыратын олардың құны негізге алынып көрсетіледі.

      Комиссионер шот-фактураны:

      қосылған құн салығын төлеуші болып табылатын комитент комиссионерге жазып берген шот-фактураның (бұл жағдайда комитент комиссионерге жазып берген шот-фактурада көрсетілген салық салынатын (салынбайтын) айналымның сомасы комиссионер сатып алушыға жазып беретін шот-фактурадағы салық салынатын (салынбайтын) айналымға қосылады);

      қосылған құн салығын төлеуші болып табылмайтын комитент жазып берген, тауарлардың, жұмыстардың, көрсетілетін қызметтердің құнын растайтын құжаттың деректерін ескере отырып жазып береді (бұл жағдайда мұндай құжатта көрсетілген тауарлардың, жұмыстардың, көрсетілетін қызметтердің құны комиссионер сатып алушыға жазып беретін шот-фактурадағы салық салынбайтын айналымға қосылады).

      Комитент комиссионерге жазып беретін шот-фактурадағы айналымның мөлшері өткізу мақсатында комиссионерге ұсынылған тауарлардың, жұмыстардың, көрсетілетін қызметтердің құны негізге алынып көрсетіледі.

      Комиссионер комитентке жазып беретін шот-фактурадағы айналымның мөлшері комиссионердің комиссиялық сыйақысының сомасы және бейрезиденттен жұмыстарды, көрсетілетін қызметтерді сатып алу бойынша комиссионердің айналымы болып табылатын жұмыстардың, көрсетілетін қызметтердің құны негізге алынып көрсетіледі.

      2. Комитент комиссионердің атына комиссия шартының талаптарына сәйкес келетін талаптарда тауарларды, жұмыстарды, көрсетілетін қызметтерді өткізуге арналған шот-фактураны жазып берген кезде, осы Кодекстің 412-бабы 5-тармағы 2) және 3) тармақшаларының талаптарын орындау мақсатында:

      өнім берушінің деректемелері ретінде "комитент" мәртебесі көрсетіле отырып, комитенттің деректемелері көрсетіледі;

      алушының деректемелері ретінде "комиссионер" мәртебесі көрсетіле отырып, комиссионердің деректемелері көрсетіледі.

      Комиссионер тауарларды, жұмыстарды, көрсетілетін қызметтерді алушыға шот-фактураны жазып берген кезде осы Кодекстің 412-бабы 5-тармағы 2) және 3) тармақшаларының талаптарын орындау мақсатында өнім берушінің деректемелері ретінде "комиссионер" мәртебесі көрсетіле отырып, комиссионердің деректемелері көрсетіледі.

      3. Комиссия шартының талаптарына сәйкес келетін талаптарда комитент үшін сатып алынған тауарларды комиссионер комитентке берген, сондай-ақ үшінші тұлға комиссионермен жасасқан мәміле бойынша осындай үшінші тұлға комитент үшін жұмыстарды орындаған, қызметтерді көрсеткен кезде комитенттің атына шот-фактуралар жазып беруді комиссионер жүзеге асырады.

      Комиссионер және (немесе) өзінен комиссионер комитент үшін тауарларды, жұмыстарды, көрсетілетін қызметтерді сатып алатын адам қосылған құн салығын төлеушілер болып табылған жағдайда, осы тармақтың ережелері қолданылады.

      Комиссионер жазып беретін шот-фактурадағы тауарларды, жұмыстарды, көрсетілетін қызметтерді өткізу бойынша айналымның мөлшері комиссионер комиссия шартының талаптарында комитент үшін сатып алған тауарлардың, жұмыстардың, көрсетілетін қызметтердің құны ескеріліп көрсетіледі.

      Комиссионер шот-фактураны:

      қосылған құн салығын төлеуші болып табылатын үшінші тұлға комиссионерге жазып берген шот-фактураның (бұл жағдайда үшінші тұлға комиссионерге жазып берген шот-фактурада көрсетілген салық салынатын (салынбайтын) айналымның сомасы комиссионер комитентке жазып беретін шот-фактурадағы салық салынатын (салынбайтын) айналымға қосылады);

      қосылған құн салығын төлеуші болып табылмайтын үшінші тұлға жазып берген, тауарлардың, жұмыстардың, көрсетілетін қызметтердің құнын растайтын құжаттың (бұл жағдайда осындай құжатта көрсетілген тауарлардың, жұмыстардың, көрсетілетін қызметтердің құны комиссионердің бейрезиденттен жұмыстарды, көрсетілетін қызметтерді сатып алу бойынша айналымы болып табылатын жұмыстардан, көрсетілетін қызметтерден басқа, комиссионер комитентке жазып беретін шот-фактурадағы салық салынбайтын айналымға қосылады);

      комиссионердің бейрезиденттен жұмыстарды, көрсетілетін қызметтерді сатып алу бойынша айналымы болып табылатын жұмыстардың, көрсетілетін қызметтердің құнын растайтын құжаттың;

      тауарлар импорты жағдайында – Еуразиялық экономикалық одақтың кеден заңнамасына және (немесе) Қазақстан Республикасының кеден заңнамасына сәйкес ресімделген тауарларға арналған декларацияның деректерін немесе тауарларды әкелу және жанама салықтарды төлеу туралы өтініштегі деректерді ескере отырып жазып береді.

      Комитентке жазып берілетін шот-фактурадағы комиссионердің комиссиялық сыйақысының сомасы және комиссионердің бейрезиденттен жұмыстарды, көрсетілетін қызметтерді сатып алу бойынша айналымы болып табылатын жұмыстардың, көрсетілетін қызметтердің құны жеке жолдармен көрсетіледі. Бұл ретте, егер комиссионер қосылған құн салығын төлеуші болып табылмаса, сыйақы сомасы "ҚҚС-сыз" деген белгімен көрсетіледі.

      4. Комиссионер комитентке комиссия шартының талаптарында комитент үшін сатып алынған тауарларға, жұмыстарға, көрсетілетін қызметтерге шот-фактураны жазып берген кезде осы Кодекстің 412-бабы 5-тармағы 2 және 3) тармақшаларының талаптарын орындау мақсатында:

      өнім берушінің деректемелері ретінде "комиссионер" мәртебесі көрсетіле отырып, комиссионердің деректемелері көрсетіледі;

      алушының деректемелері ретінде "комитент" мәртебесі көрсетіле отырып, комитенттің деректемелері көрсетіледі.

      Тауарларды, жұмыстарды, көрсетілетін қызметтерді беруші болып табылатын үшінші тұлға комиссионерге шот-фактураны жазып берген кезде осы Кодекстің 412-бабы 5-тармағы 2 және 3) тармақшаларының талаптарын орындау мақсатында алушының деректемелері ретінде комиссионердің деректемелері көрсетіледі.

      5. Көрсетілген талаптарға, сондай-ақ осы Кодекстің 400-бабының талаптарына сәйкес жазып берілген шот-фактура комиссия шарты бойынша комитенттің немесе тауарларды, жұмыстарды, көрсетілетін қызметтерді сатып алушының қосылған құн салығының сомасын есепке жатқызуына негіз болып табылады.

      Ескерту. 416-бап жаңа редакцияда – ҚР 10.12.2020 № 382-VI (01.01.2018 бастап қолданысқа енгізіледі) Заңымен.

417-бап. Бірлескен қызмет туралы шарттардың шеңберінде жүзеге асырылатын тауарларды, жұмыстарды және көрсетілетін қызметтерді өткізу (сатып алу) кезінде шот-фактураларды жазып беру ерекшеліктері

      1. Тауарларды, жұмыстарды және көрсетілетін қызметтерді өткізуді бірлескен қызмет туралы шартқа қатысушының (қатысушылардың) атынан және (немесе) тапсырмасы бойынша сенім білдірілген өкіл жүзеге асыратын жағдайларда:

      1) шот-фактура бірлескен қызмет туралы шартқа қатысушылардың бірінің атынан немесе өнім беруші (сатушы) үшін бөлініп берілген жолда бірлескен қызмет туралы шартқа қатысушының (қатысушылардың) деректемелері көрсетіле отырып, сенім білдірілген өкілдің атынан жазылады;

      2) шот-фактураларды жазып беру кезінде айналымның жалпы сомасы, сондай-ақ бірлескен қызмет туралы шарттың талаптарына сәйкес қатысушылардың әрқайсысына тиесілі айналым сомасы көрсетіледі.

      2. Шот-фактура қағаз жеткізгіште жазып берілген жағдайда, шот-фактураның түпнұсқасы тауарларды, жұмыстарды және көрсетілетін қызметтерді сатып алушыға да, бірлескен қызмет туралы шартқа қатысушылардың әрқайсысына да жазып беріледі.

      3. Бірлескен қызмет туралы шартқа қатысушы (қатысушылар) немесе сенім білдірілген өкіл тауарларды, жұмыстарды немесе көрсетілетін қызметтерді осындай қызмет шеңберінде сатып алған жағдайларда, өнім берушіден (сатушыдан) алынатын шот-фактураларда:

      1) бірлескен қызметке қатысушылардың санына қарай бірлескен қызмет туралы шартқа қатысушының (қатысушылардың) не сенім білдірілген өкілдің деректемелері;

      2) сатып алу сомасы, оның ішінде бірлескен қызмет туралы шартқа қатысушылардың әрқайсысына тиесілі қосылған құн салығының сомасы бөлініп көрсетілуге тиіс.

      4. Шот-фактура қағаз жеткізгіште жазып берілген жағдайда, жазып берілетін шот-фактуралар түпнұсқаларының саны тауарлар, жұмыстар немесе көрсетілетін қызметтер соны жүзеге асыру үшін сатып алынатын бірлескен қызмет туралы шартқа қатысушылардың санына сәйкес келуге тиіс.

      5. Осы баптың ережелері осы Кодекстiң 426-бабының 3-тармағында көзделген жағдайларда тауарларды, жұмыстарды, көрсетілетін қызметтерді оператор өткізген (сатып алған) кезде қолданылмайды.

418-бап. Жекелеген жағдайларда шот-фактураларды жазып беру ерекшеліктері

      1. Осы Кодекстің 426-бабының 3-тармағында көзделген жағдайларда, тауарларды, жұмыстарды, көрсетілетін қызметтерді оператор өткізген (сатып алған) кезде шот-фактура оператордың өнім беруші (сатып алушы) ретіндегі деректемелері көрсетіле отырып, осы тараудың талаптарына сәйкес жазып беріледі.

      2. Тапсырма шартына сәйкес келетін талаптарда өткізілетін тауарларды, жұмыстарды, көрсетілетін қызметтерді сатып алушыға шот-фактураны жазып беруді – сенім білдірілген өкіл, ал осы Кодекстің 374-бабының 2-тармағында көзделген жағдайларда, осы бөлімде айқындалған тәртіппен сенім білдіруші жүзеге асырады.

419-бап. Шот-фактураға өзгерістер мен толықтырулар енгізу

      1. Түзетілген шот-фактура бұрын жазып берілген шот-фактураға өзгерістер және (немесе) толықтырулар енгізу, тауарларды, жұмыстарды, көрсетілетін қызметтерді берушіні және (немесе) алушыны ауыстыруға әкеп соқпайтын қателерді түзету қажет болған жағдайда жазып беріледі.

      Түзетілген шот-фактура жазып берілген кезде бұрын жазып берілген шот-фактураның күші жойылады, қосымша шот-фактуралар болған кезде олардың да күші жойылады.

      Күші жойылған қосымша шот-фактураларды қалпына келтіру үшін түзетілген шот-фактураға қосымша шот-фактуралар жазып беріледі.

      2. Түзетілген шот-фактура:

      1) шот-фактураларды жазып беруге қойылатын, осы тарауда белгіленген талаптарға сәйкес келуге;

      2) мынадай ақпаратты:

      шот-фактура түзетілген болып табылатыны туралы белгіні;

      түзетілген шот-фактураның реттік нөмірі мен жазып берілген күнін;

      күші жойылатын шот-фактураның реттік нөмірі мен жазып берілген күнін қамтуға тиіс.

      3. Қағаз жеткізгіште жазып берілген түзетілген шот-фактура бойынша осындай шот-фактураны тауарларды, жұмыстарды, көрсетілетін қызметтерді алушының алғаны туралы төменде санамаланған растаулардың бірінің:

      1) осы Кодекстің 412-бабының 12-тармағына сәйкес тауарларды, жұмыстарды, көрсетілетін қызметтерді алушының осындай шот-фактураны қолтаңбаларымен және мөрімен растауы;

      2) тауарларды, жұмыстарды, көрсетілетін қызметтерді берушінің осындай шот-фактураны тауарларды, жұмыстарды, көрсетілетін қызметтерді алушының мекенжайына тапсырысты хатпен жіберуі және оның алынғаны туралы хабарламаның болуы;

      3) тауарларды, жұмыстарды, көрсетілетін қызметтерді алушының қол қойылған және:

      заңды тұлғалар үшiн – егер осы тұлғада Қазақстан Республикасының заңнамасына сәйкес мөр болуға тиіс болса, оның атауы қамтылған және ұйымдық-құқықтық нысаны көрсетiлген;

      дара кәсiпкерлер үшiн – мөрі болған кезде, тегi, аты, әкесiнiң аты (егер ол жеке басты куаландыратын құжатта көрсетілсе) және (немесе) атауы қамтылған мөр басылған осындай шот-фактураны алғандығы туралы хаты болуы міндетті.

      4. Электрондық нысанда жазып берілген түзетілген шот-фактура бойынша тауарларды, жұмыстарды, көрсетілетін қызметтерді алушы осындай түзетілген шот-фактураны алған күннен бастап күнтізбелік он күн ішінде электрондық нысанда жазып берілетін шот-фактуралардың құжат айналымы тәртібіне сәйкес осындай шот-фактураның жазып берілуіне келіспейтінін көрсетуге құқылы.

      Осы баптың ережелері осы Кодекстің 420-бабында көзделген жағдайларда қолданылмайды.

      Ескерту. 419-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз) Заңымен.

420-бап. Қосымша шот-фактураны жазып беру

      1. Қосымша шот-фактураны өнім беруші:

      1) осы Кодекстің 383-бабына сәйкес айналым мөлшері түзетілген;

      2) осы Кодекстің 197-бабының талаптары сақталмаған жағдайларда жазып береді.

      2. Қосымша шот-фактура:

      1) шот-фактураларды жазып беруге қойылатын, осы тарауда белгіленген талаптарға сәйкес келуге;

      2) мына ақпаратты:

      шот-фактура қосымша болып табылатыны туралы белгіні;

      қосымша шот-фактураның реттік нөмірі мен жазып берілген күнін;

      қосымша шот-фактура жазып берілетін шот-фактураның реттік нөмірі мен жазып берілген күнін;

      айналым мөлшері өзгертілген жағдайда, оны түзету сомасын;

      қосылған құн салығы өзгертілген жағдайда, оны түзету сомасын;

      электрондық нысанда жазып берілген кезде айналым мөлшерін түзету сомасына айналым жасалған күнді;

      осы баптың 1-тармағының 2) тармақшасында белгіленген жағдайда, "Салық кодексінің 197-бабын сақтамау" деген белгіні қамтуға тиіс.

      3. Қосымша шот-фактура түзету сомасына айналым жасалған күннен ерте емес және осындай күннен кейін күнтізбелік он бес күннен кешіктірмей жазып беріледі.

      4. Қағаз жеткізгіште жазып берілген қосымша шот-фактура бойынша осындай шот-фактураны тауарларды, жұмыстарды, көрсетілетін қызметтерді алушының алғаны туралы төменде санамаланған растаулардың бірінің:

      1) осы Кодекстің 412-бабының 12-тармағына сәйкес тауарларды, жұмыстарды, көрсетілетін қызметтерді алушының осындай шот-фактураны қолтаңбаларымен және мөрімен растауының;

      2) тауарларды, жұмыстарды, көрсетілетін қызметтерді берушінің шот-фактураны тауарларды, жұмыстарды, көрсетілетін қызметтерді алушының мекенжайына тапсырысты хатпен жіберуі және оның алынғаны туралы хабарламаның болуы;

      3) тауарларды, жұмыстарды, көрсетілетін қызметтерді алушының қол қойылған және:

      заңды тұлғалар үшiн – егер осы тұлғада Қазақстан Республикасының заңнамасына сәйкес мөр болуға тиіс болса, оның атауы қамтылған және ұйымдық-құқықтық нысаны көрсетiлген;

      дара кәсiпкерлер үшiн – мөрі болған кезде, тегi, аты, әкесiнiң аты (егер ол жеке басты куаландыратын құжатта көрсетілсе) және (немесе) атауы қамтылған мөр басылған осындай шот-фактураны алғандығы туралы хаты болуы міндетті.

      5. Электрондық нысанда жазып берілген қосымша шот-фактура бойынша тауарларды, жұмыстарды, көрсетілетін қызметтерді алушы осындай қосымша шот-фактураны алған күннен бастап күнтізбелік он күн ішінде электрондық нысанда жазып берілетін шот-фактуралардың құжат айналымы тәртібіне сәйкес осындай шот-фактураның жазып берілуіне келіспейтінін көрсетуге құқылы.

      Ескерту. 420-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

48-тарау. САЛЫҚТЫ ЕСЕПТЕУ ЖӘНЕ ТӨЛЕУ ТӘРТІБІ

421-бап. Қосылған құн салығын есептеу

      1. Салық салынатын импорт бойынша есептелген қосылған құн салығын қоспағанда, қосылған құн салығы салықтық кезең үшін мынадай тәртіппен есептеледі:

      салық салынатын айналымнан есептелген қосылған құн салығының сомасы

      алу

      осы Кодекстің 408, 409 және 410-баптарына сәйкес айқындалған есепке жатқызуға рұқсат етілген қосылған құн салығының сомасы

      алу

      осы Кодекстің 411-бабына сәйкес айқындалған есепке жатқызылған қосылған құн салығының қосымша сомасы.

      2. Салық салынатын айналымнан есептелген қосылған құн салығының сомасы мынадай тәртіппен айқындалады:

      осы Кодекстің 422-бабының 1-тармағында белгіленген мөлшерлемені және осы Кодекстің 44-тарауында көрсетілген өткізу бойынша айналымдарды қоспағанда, осы Кодекстің 383 және 384-баптарында көзделген айналымдар сомасына азайтылған және (немесе) ұлғайтылған салық салынатын айналымды көбейту

      қосу

      осы Кодекстің 422-бабының 2-тармағында белгіленген мөлшерлемені және осы Кодекстің 44-тарауында көрсетілген, осы Кодекстің 383 және 384-баптарында көзделген айналымдар сомасына азайтылған және (немесе) ұлғайтылған өткізу бойынша айналымдарды көбейту.

      2-1. Казино, ойын автоматтары залы, тотализатор және букмекерлік кеңсе қызметтерін көрсету жөніндегі қызмет бойынша қосылған құн салығының сомасы салықтық кезең үшін мынадай тәртіппен есептеледі:

      осы Кодекстің 381-бабының 16-тармағына сәйкес айқындалған салық салынатын айналымнан алынатын қосылған құн салығының сомасы

      алу

      осы Кодекстің 410-бабының 3-тармағына сәйкес айқындалған есепке жатқызуға жатқызылуына рұқсат берілген қосылған құн салығының сомасы.

      3. Егер осы баптың 1-тармағында көзделген есеп айырысу нәтижесі:

      1) оң мәнге ие болса, мұндай нәтиже осы Кодексте айқындалған тәртіппен бюджетке төленуге жататын салық сомасы болып табылады;

      2) теріс мәнге ие болса, мұндай нәтиже есепке жатқызылатын қосылған құн салығы сомасының есептелген салық сомасынан асып кетуі болып табылады.

      4. Бейрезидент үшін қосылған құн салығының сомасы осы Кодекстің 422-бабының 1-тармағында көзделген мөлшерлемені бейрезиденттен жұмыстарды, көрсетілетін қызметтерді сатып алу бойынша айналым мөлшеріне қолдану арқылы есептеледі.

      Ескерту. 421-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI Заңымен (01.01.2019 бастап қолданысқа енгізіледі).

422-бап. Қосылған құн салығының мөлшерлемелері

      1. Қосылған құн салығының мөлшерлемесі 12 пайызды құрайды және салық салынатын айналым мен салық салынатын импорттың мөлшеріне қолданылады.

      2. Осы Кодекстің 44-тарауында көрсетілген тауарларды, жұмыстарды, көрсетілетін қызметтерді өткiзу бойынша айналымдарға қосылған құн салығы нөлдiк мөлшерлеме бойынша салынады.

      Осы Кодекстің 44-тарауына сәйкес нөлдік мөлшерлеме бойынша салық салынатын тауарларды, жұмыстарды, көрсетілетін қызметтерді өткізу бойынша айналым расталмаған жағдайда, тауарлар мен көрсетілетін қызметтерді өткізу бойынша көрсетілген айналым осы баптың 1-тармағында көрсетілген мөлшерлеме бойынша қосылған құн салығын салуға жатады.

      Кедендік баждардың, салықтардың бірыңғай мөлшерлемелерінің, сондай-ақ жиынтық кедендік төлемнің мөлшері мен оларды төлеу тәртібі Еуразиялық экономикалық одақтың кеден заңнамасында және (немесе) Қазақстан Республикасының кеден заңнамасында белгіленеді.

      3. Тұлғаны қосылған құн салығы бойынша тіркеу есебінен шығарған кезде осы Кодекстiң 380-бабының 4-тармағына сәйкес айқындалатын салық салынатын айналым мөлшеріне қосылған құн салығының:

      1) тауар-материалдық қорлар бойынша – тұлғаны қосылған құн салығы бойынша тіркеу есебінен шығарған күні қолданыста болатын;

      2) негізгі қорлар, материалдық емес және биологиялық активтер, жылжымайтын мүлікке инвестициялар бойынша – оларды сатып алған күні қолданыста болатын мөлшерлемесі қолданылады.

423-бап. Салықтық кезең

      Күнтізбелік тоқсан қосылған құн салығы бойынша салықтық кезең болып табылады.

424-бап. Салық декларациясы

      1. Осы Кодекстің 367-бабы 1-тармағының 1) тармақшасында көрсетілген қосылған құн салығын төлеуші, егер осы бапта өзгеше белгіленбесе, қосылған құн салығы бойынша декларацияны орналасқан жері бойынша салық органына есепті салықтық кезеңнен кейінгі екінші айдың 15-күнінен кешіктірмей әрбір салықтық кезең үшін ұсынуға міндетті.

      Қосылған құн салығы бойынша декларацияны ұсыну жөніндегі міндеттеме осы Кодекстің 367-бабы 1-тармағының 2) және 3) тармақшаларында көрсетілген, қосылған құн салығы бойынша тіркеу есебіне қою жүргізілмеген тұлғаларға қолданылмайды.

      Осы Кодекстiң 426-бабының 3-тармағында көзделген жағдайларда, оператор жай серіктестіктің (консорциумның) барлық қатысушылары бойынша келісімшарттық қызмет бойынша қосылған құн салығы декларациясын ұсынады.

      2. Декларациямен бір мезгілде декларацияға қосымша болып табылатын, салықтық кезең ішінде сатып алынған және өткізілген тауарлар, жұмыстар, көрсетілетін қызметтер бойынша шот-фактуралардың тізілімдері ұсынылады. Сатып алынған және өткізілген тауарлар, жұмыстар, көрсетілетін қызметтер бойынша шот-фактуралар тізілімдерінің нысандарын уәкілетті орган белгілейді.

      Шот-фактуралардың нөмірлерін көрсетуге арналған ұяшықтардың саны:

      1) есепті салықтық кезең ішінде сатып алынған тауарлар, жұмыстар, көрсетілетін қызметтер бойынша шот-фактуралардың тізілімін (мемлекеттік материалдық резервтен тауарларды шығаруға арналған құжаттарды);

      2) есепті салықтық кезең ішінде өткізілген тауарлар, жұмыстар, көрсетілетін қызметтер бойынша шот-фактуралардың тізілімін электрондық нысанда ұсынған кезде шектелмейді.

      Егер қосылған құн салығын төлеуші:

      салықтық кезең ішінде шот-фактураларды электрондық нысанда және қағаз жеткізгіште жазып берсе, онда салықтық кезең ішінде өткізілген тауарлар, жұмыстар, көрсетілетін қызметтер бойынша шот-фактуралардың тізілімінде қағаз жеткізгіште жазып берілген шот-фактуралар көрсетіледі;

      салықтық кезең ішінде шот-фактураларды электрондық нысанда және қағаз жеткізгіште алса, онда салықтық кезең ішінде сатып алынған тауарлар, жұмыстар, көрсетілетін қызметтер бойынша шот-фактуралардың тізілімінде қағаз жеткізгіште жазып берілген шот-фактуралар көрсетіледі.

      Егер қосылған құн салығын төлеуші:

      салықтық кезең ішінде шот-фактураларды электрондық нысанда ғана жазып берген жағдайда, онда салықтық кезең ішінде өткізілген тауарлар, жұмыстар, көрсетілетін қызметтер бойынша шот-фактуралардың тізілімі салық органдарына ұсынылмайды;

      салықтық кезең ішінде шот-фактураларды электрондық нысанда ғана алған жағдайда, онда салықтық кезең ішінде сатып алынған тауарлар, жұмыстар, көрсетілетін қызметтер бойынша шот-фактуралардың тізілімі салық органдарына ұсынылмайды.

      3. Алып тасталды - ҚР 02.04.2019 № 241-VI Заңымен (01.01.2019 бастап қолданысқа енгізіледі).

      4. Осы Кодекстiң 85-бабының 4-тармағында көзделген жағдайларда, салық органының шешімі бойынша тіркеу есебінен шығарылған салық төлеуші осындай есептен шығару жүргізілген айдан кейінгі айдың 15-інен кешіктірмей орналасқан жері бойынша салық органына қосылған құн салығы бойынша тарату декларациясын ұсынуға міндетті. Тарату декларациясы салық төлеуші тіркеу есебінен шығарылған салықтық кезеңнің басынан бастап оны осындай есептен шығарған күнге дейінгі кезең үшін жасалады.

      Осы тармақтың ережесі осы Кодекстің 85-бабы 4-тармағының 4) тармақшасында, 6) тармақшасының сегізінші және тоғызыншы абзацтарында көрсетілген тұлғаларға қолданылмайды.

      5. Казино, ойын автоматтары залы, тотализатор және букмекерлік кеңсе қызметтерін көрсету жөніндегі қызметті жүзеге асыратын қосылған құн салығын төлеушілер осы Кодекстің 16-бөлімінің ережелеріне сәйкес салықтық есептілікті ұсынады.

      Ескерту. 424-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI (01.01.2019 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-б. қараңыз); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

425-бап. Қосылған құн салығын төлеу мерзімдері

      Қосылған құн салығы бюджетке салық төлеушінің орналасқан жері бойынша мынадай мерзімдерде:

      1) есепті салықтық кезеңнен кейінгі екінші айдың 25-і күнінен кешіктірмей – әрбір салықтық кезең үшін бюджетке төленуге тиіс қосылған құн салығының, сондай-ақ осы баптың бірінші бөлігінің 2) және 3) тармақшаларында көрсетілген қосылған құн салығын қоспағанда, бейрезидент үшін есептелген қосылған құн салығының сомасы;

      1-1) 26.02.2021 дейін қолданыста болды - ҚР 02.07.2020 № 354-VI Заңымен.

      2) Қазақстан Республикасының кеден заңнамасында айқындалған мерзімдерде – импортталатын тауарлар бойынша қосылған құн салығының сомасы;

      3) қосылған құн салығы бойынша тарату декларациясын салық органына ұсынған күннен бастап күнтізбелік он күннен кешіктірмей – осы Кодекстің 85-бабына сәйкес қосылған құн салығын төлеушіні қосылған құн салығы бойынша тіркеу есебінен шығарған жағдайда, осындай декларацияда көрсетілген қосылған құн салығының сомасы төленуге жатады.

      Егер қосылған құн салығы бойынша тарату декларациясы ұсынылған салықтық кезеңнің алдындағы салықтық кезең үшін ұсынылған қосылған құн салығы бойынша декларацияда көрсетілген осындай салықты төлеу мерзімі осы баптың бірінші бөлігінің 3) тармақшасында көрсетілген мерзім өткеннен кейін басталса, салықты төлеу салық органына тарату декларациясы ұсынылған күннен бастап күнтізбелік он күннен кешіктірмей жүргізіледі.

      Ескерту. 425-бапқа өзгеріс енгізілді – ҚР 02.07.2020 № 354-VI Заңымен (01.07.2020 бастап қолданысқа енгізілді және 26.02.2021 дейін қолданылады).

426-бап. Жай серіктестік (консорциум) құрамында өнімді бөлу туралы келісім (келісімшарт) бойынша қызметті жүзеге асыратын жер қойнауын пайдаланушылардың қосылған құн салығы бойынша салықтық міндеттемені орындау ерекшеліктері

      1. Өнімді бөлу туралы келісім (келісімшарт) бойынша қызметтің шеңберінде қосылған құн салығы бойынша салықтық нысандарды жасау мен ұсыну жөніндегі салықтық міндеттемені мынадай тәсілдердің бірімен:

      жай серіктестікке қатысушының әрқайсысына келетін қосылған құн салығының үлесі бөлігінде аталған қатысушы;

      өнімді бөлу туралы келісімнің (келісімшарттың) шеңберінде жүзеге асырылатын қызмет бойынша, егер өнімді бөлу туралы келісімнің (келісімшарттың) талаптарында оператор осындай салықтық міндеттемені орындауға уәкілетті болса, оператор жиынтықтап орындауға тиіс.

      2. Жай серіктестікке (консорциумға) әрбір қатысушы қосылған құн салығы бойынша салық нысандарын жасау мен ұсыну жөніндегі салықтық міндеттемені орындаған кезде:

      тауарларды, жұмыстарды, көрсетілетін қызметтерді өткізу (сатып алу) бойынша шот-фактуралар осы Кодекстің 417-бабының талаптарына сәйкес жазып беріледі;

      қосылған құн салығы бойынша декларация мен декларацияға қосымша болып табылатын шот-фактуралардың тізілімдерін жай серіктестікке (консорциумға) қатысушының үлесіне келетін бөлігінде осындай қатысушының әрқайсысы тапсырады;

      қосылған құн салығының есептелген, есепке жазылған (азайтылған), аударылған және төленген (есепке жатқызылғандары және қайтарылғандары ескеріле отырып) сомасы жай серіктестікке қатысушының әрқайсысының үлесіне келетін бөлігінде аталған тұлғаның жеке шотында көрсетіледі;

      қосылған құн салығының асып кету сомасы декларацияны ұсынған жай серіктестікке (консорциумға) қатысушыға қайтарылады;

      салықтық әкімшілік ету тәртібі, оның ішінде нұсқаманы, хабарламаны және салықтық тексеру актісін табыс ету осы Кодексте айқындалған тәртіппен жай серіктестікке (консорциумға) әрбір қатысушыға қатысты қолданылады.

      3. Қосылған құн салығы бойынша салық нысандарын жасау мен ұсыну жөніндегі салықтық міндеттемені оператор өнімді бөлу туралы келісім (келісімшарт) шеңберінде жүзеге асырылатын қызмет бойынша жиынтықтап орындаған кезде:

      тауарларды, жұмыстарды, көрсетілетін қызметтерді өткізу (сатып алу) бойынша шот-фактураларды осы Кодекстің 412-бабының талаптарына сәйкес жалпыға бірдей белгіленген тәртіппен оператордың деректемелерін көрсете отырып, жазып береді;

      қосылған құн салығы бойынша декларация мен декларацияға қосымша болып табылатын шот-фактуралардың тізілімдерін өнімді бөлу туралы келісім (келісімшарт) шеңберінде жүзеге асырылатын қызмет бойынша оператор жиынтықтап тапсырады;

      қосылған құн салығының есептелген, есепке жазылған (азайтылған), аударылған және төленген (есепке жатқызылғандары және қайтарылғандары ескеріле отырып) сомасы оператордың жеке шотында көрсетіледі;

      қосылған құн салығының асып кету сомасы операторға қайтарылады;

      салықтық әкімшілік ету тәртібі, оның ішінде нұсқаманы, хабарламаны және салықтық тексеру актісін табыстау осы Кодексте салық төлеушілер (салық агенттері) үшін көзделген тәртіпке сәйкес операторға қатысты қолданылады және бұл ретте көрсетілген құжаттар өнімді бөлу туралы келісім (келісімшарт) бойынша салық төлеуші ретінде жай серіктестікке (консорциумға) әрбір қатысушыға табыс етілді деп есептеледі.

      4. Осы бапқа сәйкес қосылған құн салығы бойынша салық нысандарын жасау мен ұсыну жөніндегі салықтық міндеттемені орындаудың таңдап алынған тәсілі салықтық есеп саясатында көрсетілуге және өнімді бөлу туралы келісімнің (келісімшарттың) қолданылу кезеңі өткенге дейін өзгеріссіз қалуға тиіс.

      ЗҚАИ-ның ескертпесі!
      427-бап 01.01.2025 дейін қолданыста болады - ҚР 25.12.2017 № 121-VI Заңымен.

427-бап. Импортталатын тауарларға қосылған құн салығын есепке жатқызу әдісімен төлеу

      1. Ішкі тұтыну үшін шығарудың кедендік рәсімімен орналастырылатын мынадай тауарлар:

      1) жабдықтар;

      2) ауыл шаруашылығы техникасы;

      3) автомобиль көлігінің жылжымалы жүк құрамы;

      4) тікұшақтар мен ұшақтар;

      5) теміржол локомотивтері мен вагондар;

      6) теңіз кемелері;

      7) қосалқы бөлшектер;

      7-1) пестицидтер;

      7-2) асыл тұқымды жануарлар және қолдан ұрықтандыруға арналған жабдық;

      7-3) тірі ірі қара мал бойынша осы Кодекстің 367-бабы 1-тармағының 1) тармақшасында аталған қосылған құн салығын төлеушілер қосылған құн салығын осы бапта айқындалған тәртіппен есепке жатқызу әдісімен төлейді.

      8) алып тасталды – ҚР 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңымен;
      9) алып тасталды – ҚР 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңымен;
      10) алып тасталды – ҚР 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңымен;

      Көрсетілген тауарлардың тізбесін және оны қалыптастыру тәртібін салық саясаты саласындағы уәкілетті орган айқындайды.

      Бұл тізбеге Қазақстан Республикасының аумағында өндірілмейтін тауарлар енгізіледі.

      Бұл тізбеге осы тармақтың бірінші бөлігінің 7-1), 7-2) және 7-3) тармақшаларында көрсетілген, Қазақстан Республикасының қажеттіліктерін жаппайтын тауарлар енгізіледі.

      2. Осы баптың қосылған құн салығын есепке жатқызу әдісімен төлеу бөлігіндегі ережелері осы Кодекстің 367-бабы 1-тармағының 1) тармақшасында көрсетілген қосылған құн салығын төлеуші әкелетін:

      1) одан әрі өткізуге арналмаған;

      2) халықаралық қаржы лизингіне беруді қоспағанда, қаржы лизингіне беру мақсатындағы;

      3) осы баптың 1-тармағы бірінші бөлігінің 7) тармақшасында көрсетілген, агроөнеркәсіптік кешенді дамыту саласындағы уәкілетті орган мемлекеттік жоспарлау жөніндегі орталық уәкілетті органмен және уәкілетті органмен келісу бойынша белгілеген тізбеге енгізілген, ауыл шаруашылығы техникасын жасауда пайдаланылатын тауарларға қатысты қолданылады.

      3. Осы баптың 1-тармағында көрсетілген тауарларды ішкі тұтыну үшін шығару, белгіленген тәртіппен кедендік төлемдер мен акцизделетін тауарлар бойынша акциздер төленген жағдайда, қосылған құн салығын іс жүзінде төлемей жүргізіледі.

      4. Есепке жатқызу әдісімен төленген қосылған құн салығының сомасы Қазақстан Республикасының салық заңнамасында айқындалған тәртіппен қосылған құн салығы бойынша декларацияда бір мезгілде есептеу мен есепке жатқызуда көрсетіледі.

      Қазақстан Республикасының аумағында ішкі тұтыну үшін тауарлар шығарылған күннен бастап бес жыл ішінде осы баптың 1 және 2-тармақтарында белгіленген талаптар бұзылған жағдайда, импортталатын тауарларға қосылған құн салығы Еуразиялық экономикалық одақтың кеден заңнамасында және (немесе) Қазақстан Республикасының кеден заңнамасында айқындалған тәртіппен және мөлшерде, импортталатын тауарларға қосылған құн салығын төлеу үшін белгіленген мерзімнен бастап өсімпұл есептеле отырып төленуге жатады.

      Бұл ретте:

      1) алып тасталды – ҚР 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңымен;

      1-1) осы баптың 1-тармағы бірінші бөлігінің 7-2) және 7-3) тармақшаларында көрсетілген жануарларды мәжбүрлі жағдайда сою нәтижесінде алынған ет және ет өнімдерін өткізу немесе осындай жануарлардың табиғи кему нормаларының шегінде кемуі (өлуі) осы бапта белгіленген талаптарды бұзушылық болып табылмайды.

      Мәжбүрлі жағдайда сою тәртібін және табиғи кему нормаларын агроөнеркәсіптік кешенді дамыту саласындағы уәкілетті орган бекітеді;

      2) бұрын әкелінген тауарларды кері экспорт рәсіміне сәйкес әкету;

      3) тауарлар шығарылғаннан кейін қосылған құн салығы бойынша тіркеу есебінен шығару;

      4) көрсетілген тауарды қалпына келтіру мүмкін емес екенін растайтын құжат болған кезде авария, апат және (немесе) ақаулық нәтижесінде тауардың шығып қалуы (есептен шығарылуы) осы бапта белгіленген талаптарды бұзушылық болып табылмайды.

      5. Импортталатын тауарларға қосылған құн салығы есепке жатқызу әдісімен төленген тауарларды Қазақстан Республикасының аумағында ішкі тұтыну үшін шығарылған күннен бастап бес жыл өткен соң өткізу импортталатын тауарларға қосылған құн салығын салуға жатпайды.

      Осы тармақтың ережелері импорттау кезінде қосылған құн салығы есепке жатқызу әдісімен төленген, өз өндірістік мұқтаждары үшін 2008 жылғы 31 желтоқсанды қоса алғанда әкелінген тауарларды 2008 жылғы 31 желтоқсаннан кейін өткізу кезінде де қолданылады.

      6. Қосылған құн салығы есепке жатқызу әдісімен төленген осы баптың 1-тармағында көрсетілген тауарларды өткізу бойынша айналымдар қаржы лизингіне беру кезінде қосылған құн салығынан босатылады.

      Осы тармақтың ережесі қосылған құн салығы есепке жатқызу әдісімен төленген, өз өндірістік мұқтаждары үшін 2008 жылғы 31 желтоқсанды қоса алғанда әкелінген тауарларды 2008 жылғы 31 желтоқсаннан кейін қаржы лизингіне беру кезінде де қолданылады.

      Ескерту. 427-бапқа өзгеріс енгізілді - ҚР 28.10.2019 № 268-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі); 11.07.2022 № 135-VII (қолданысқа енгізілу тәртібін 3-баптан қараңыз) Заңдарымен.
      ЗҚАИ-ның ескертпесі!
      428-бап 01.01.2025 дейін қолданыста болады - ҚР 25.12.2017 № 121-VI Заңымен.

428-бап. Қазақстан Республикасының аумағына Еуразиялық экономикалық одаққа мүше мемлекеттердің аумағынан импортталатын тауарларға қосылған құн салығын есепке жатқызу әдісімен төлеу

      1. Қазақстан Республикасының аумағына Еуразиялық экономикалық одаққа мүше мемлекеттердің аумағынан импортталатын мынадай тауарлар:

      1) жабдықтар;

      2) ауыл шаруашылығы техникасы;

      3) автомобиль көлігінің жылжымалы жүк құрамы;

      4) тікұшақтар мен ұшақтар;

      5) теміржол локомотивтері мен вагондар;

      6) теңіз кемелері;

      7) қосалқы бөлшектер;

      7-1) пестицидтер;

      7-2) асыл тұқымды жануарлар және қолдан ұрықтандыруға арналған жабдық;

      7-3) тірі ірі қара мал бойынша осы Кодекстің 367-бабы 1-тармағының 1) тармақшасында аталған қосылған құн салығын төлеушілер қосылған құн салығын осы бапта айқындалған тәртіппен есепке жатқызу әдісімен төлейді.

      8) алып тасталды – ҚР 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңымен;
      9) алып тасталды – ҚР 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңымен;
      10) алып тасталды – ҚР 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

      Көрсетілген тауарлардың тізбесін және оны қалыптастыру тәртібін салық саясаты саласындағы уәкілетті орган айқындайды.

      Бұл тізбеге Қазақстан Республикасының аумағында өндірілмейтін тауарлар енгізіледі.

      Бұл тізбеге осы тармақтың бірінші бөлігінің 7-1), 7-2) және 7-3) тармақшаларында көрсетілген, Қазақстан Республикасының қажеттіліктерін жаппайтын тауарлар енгізіледі.

      2. Осы баптың қосылған құн салығын есепке жатқызу әдісімен төлеу бөлігіндегі ережелері осы Кодекстің 367-бабы 1-тармағының 1) тармақшасында көрсетілген қосылған құн салығын төлеуші әкелетін:

      1) одан әрі өткізуге арналмаған;

      2) халықаралық қаржы лизингіне беруді қоспағанда, қаржы лизингіне беру мақсатындағы;

      3) осы баптың 1-тармағы бірінші бөлігінің 7) тармақшасында көрсетілген, агроөнеркәсіптік кешенді дамыту саласындағы уәкілетті орган мемлекеттік жоспарлау жөніндегі орталық уәкілетті органмен және уәкілетті органмен келісу бойынша белгілеген тізбеге енгізілген ауыл шаруашылығы техникасын жасауда пайдаланылатын тауарларға қатысты қолданылады.

      3. Осы Кодекстің 367-бабы 1-тармағының 1) тармақшасында көрсетілген қосылған құн салығын төлеуші тауарларды әкелу және жанама салықтарды төлеу туралы өтінішпен бір мезгілде салық органына:

      1) осы Кодекстің 456-бабының 2-тармағында көрсетілген құжаттарды;

      2) тауарлардың негізгі техникалық, коммерциялық сипаттамаларын беретін, тауарды Еуразиялық экономикалық одақтың сыртқы экономикалық қызметінің бірыңғай тауар номенклатурасының нақты тауар кіші субпозициясына жатқызуға мүмкіндік беретін құжаттарды ұсынады. Қажет болған жағдайда бұйымдардың фотосуреттері, суреттері, сызбалары, паспорттары, тауарлардың сынамалары, үлгілері және басқа да құжаттар ұсынылады.

      4. Осы баптың 1-тармағында көрсетілген тауарларды әкелу акцизделетін тауарлар бойынша акциздер белгіленген тәртіппен төленген жағдайда қосылған құн салығы іс жүзінде төленбей жүргізіледі.

      5. Есепке жатқызу әдісімен төленген қосылған құн салығының сомасы Қазақстан Республикасының салық заңнамасында айқындалған тәртіппен қосылған құн салығы бойынша декларацияда бір мезгілде есептеу мен есепке жатқызуда көрсетіледі.

      Қазақстан Республикасының аумағына тауарлар әкелінген күннен бастап бес жыл ішінде осы баптың 1 және 2-тармақтарында белгіленген талаптар бұзылған жағдайда, әкелінетін тауарларға қосылған құн салығы тауарларды әкелу кезінде қосылған құн салығын төлеу үшін белгіленген мерзімнен бастап өсімпұл есептеле отырып, Қазақстан Республикасының салық заңнамасында айқындалған тәртіппен және мөлшерде төленуге жатады.

      Бұл ретте:

      1) алып тасталды – ҚР 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңымен;

      1-1) осы баптың 1-тармағы бірінші бөлігінің 7-2) және 7-3) тармақшаларында көрсетілген жануарларды мәжбүрлі жағдайда сою нәтижесінде алынған ет және ет өнімдерін өткізу немесе осындай жануарлардың табиғи кему нормаларының шегінде кемуі (өлуі) осы бапта белгіленген талаптарды бұзушылық болып табылмайды.

      Мәжбүрлі жағдайда сою тәртібін және табиғи кему нормаларын агроөнеркәсіптік кешенді дамыту саласындағы уәкілетті орган бекітеді;

      2) осы Кодекстің 442-бабына сәйкес айқындалған импортталған тауарлар есепке қабылданған күннен кейін қосылған құн салығы бойынша тіркеу есебінен шығару;

      3) көрсетілген тауарды қалпына келтіру мүмкін емес екенін растайтын құжат болған кезде авария, апат және (немесе) ақаулық нәтижесінде тауардың шығып қалуы (есептен шығарылуы) осы бапта белгіленген талаптарды бұзушылық болып табылмайды.

      6. Қосылған құн салығы есепке жатқызу әдісімен төленген осы баптың 1-тармағында көрсетілген тауарларды өткізу бойынша айналымдар қаржы лизингіне беру кезінде қосылған құн салығынан босатылады.

      7. Осы баптың ережелері лизинг шартында көзделген лизингтік төлем сомасына тура келетін қосылған құн салығының сомасы бөлігінде сыйақы есептелмей, лизинг шарттары (келісімшарттары) бойынша Еуразиялық экономикалық одаққа мүше мемлекеттер аумағынан Қазақстан Республикасының аумағына импортталған тауарларға да қолданылады.

      Ескерту. 428-бапқа өзгеріс енгізілді - ҚР 28.10.2019 № 268-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі); 11.07.2022 № 135-VII (қолданысқа енгізілу тәртібін 3-баптан қараңыз) Заңдарымен.

49-тарау. ҚОСЫЛҒАН ҚҰН САЛЫҒЫ БОЙЫНША БЮДЖЕТПЕН ӨЗАРА ҚАТЫНАС

429-бап. Есепке жатқызылатын қосылған құн салығы сомасының салықтық кезең үшін есепке жазылған салық сомасынан асып кетуі

      1. Егер осы тарауда өзгеше көзделмесе, есепке жатқызылатын қосылған құн салығы сомасының есептiк салықтық кезеңнiң соңында декларация бойынша өсу қорытындысымен қалыптасқан есепке жазылған салық сомасынан асып кетуi (бұдан әрi – қосылған құн салығының асып кетуi) қосылған құн салығы бойынша алдағы төлемдер есебіне жатқызылады.

      Қосылған құн салығының асып кетуі импортталатын тауарлар бойынша және (немесе) бейрезиденттен жұмыстар, көрсетілетін қызметтер сатып алу кезінде қосылған құн салығын төлеу есебіне жатқызылмайды.

      2. Нөлдік мөлшерлеме бойынша салық салынатын өткізу бойынша айналымдар жасалған салықтық кезеңнің соңында қалыптасқан қосылған құн салығының асып кетуі, егер бір мезгілде мынадай талаптар орындалатын болса:

      1) қосылған құн салығын төлеуші нөлдік мөлшерлеме бойынша салық салынатын тауарларды, жұмыстарды, көрсетілетін қызметтерді тұрақты түрде өткізуді жүзеге асырса;

      2) тауарларды, жұмыстарды, көрсетілетін қызметтерді тұрақты түрде өткізу жүзеге асырылған салықтық кезеңде нөлдік мөлшерлеме бойынша салық салынатын өткізу бойынша айналым өткізу бойынша салық салынатын жалпы айналымның кемінде 70 пайызын құрайтын болса, осы Кодекстің 431-бабында айқындалған тәртіппен өткізу бойынша салық салынатын айналымдар мақсатында пайдаланылатын сатып алынған тауарлар, жұмыстар мен көрсетілетін қызметтер бойынша қайтарылуға жатады.

      Осы тармақтың мақсаттарында нөлдік мөлшерлеме бойынша салық салынатын тауарларды, жұмыстарды, көрсетілетін қызметтерді тұрақты өткізуге, әрбір тоқсанда бір реттен сиретпей кезекті үш салықтық кезең ішінде жүзеге асырылатын нөлдік мөлшерлеме бойынша салық салынатын тауарларды өткізу, жұмыстарды орындау, қызметтерді көрсету жатады. Бұл ретте көрсетілген әрбір салықтық кезеңдегі осындай өткізу тұрақты өткізу деп танылады.

      3. Осы баптың 2-тармағында белгіленген талаптар орындалмаған жағдайда, қосылған құн салығы сомасының асып кетуі нөлдік мөлшерлеме бойынша салық салынатын өткізу бойынша айналым мақсаттары үшін пайдаланылған тауарлар (жұмыстар, көрсетілетін қызметтер) бойынша есепке жатқызылған салық сомасының бөлігінде қайтарылуға жатады.

      Халықаралық тасымалдарды жүзеге асыру кезінде қайтаруға жататын қосылған құн салығының асып кету сомасы қосылған құн салығы бойынша декларацияда қосылған құн салығының асып кету сомасын қайтару туралы талап ұсынылған салықтық кезең үшін есепке жатқызылған қосылған құн салығының сомасына тасымалдаудың жалпы көлемінде халықаралық тасымалдардың іс жүзіндегі көлемінің үлес салмағын қолдану арқылы есептеледі.

      4. Нөлдік мөлшерлеме бойынша салық салынатын өткізу бойынша айналымдар мақсатында пайдаланылмайтын тауарларды, жұмыстарды, көрсетілетін қызметтерді сатып алуға байланысты қалыптасқан қосылған құн салығының асып кетуін қайтару осы Кодекстің 373-бабына сәйкес бейрезиденттен жұмыстарды, көрсетілетін қызметтерді сатып алу кезінде төленген есепке жатқызылған қосылған құн салығының сомалары шегінде жүргізіледі.

      5. Осы баптың 1-тармағында көрсетілген, қосылған құн салығын қайтарудың оңайлатылған тәртібіне құқығы бар қосылған құн салығын төлеушіде қалыптасқан қосылған құн салығының асып кетуі қайтарылуға жатады.

      Осы тармақта белгіленген қосылған құн салығының асып кетуі салық төлеушінің осы Кодекстің 431 және (немесе) 434-баптарында белгіленген тәртіпті және мерзімдерді таңдауы бойынша қайтарылады.

      Осы Кодекстің 434-бабын таңдаған жағдайда салық төлеуші қосылған құн салығының асып кетуінің қалған бөлігіне осы Кодекстің 431-бабын қолдануға құқылы.

      6. Осы баптың 2, 3 және 4-тармақтарының ережелері:

      осы Кодекстің 432-бабына сәйкес қайтару жүзеге асырылатын қосылған құн салығының асып кету сомасына;

      осы Кодекстің 434-бабы 2-тармағының 1) тармақшасында аталған, қосылған құн салығының асып кетуін қайтарудың оңайлатылған тәртібін қолдануға құқығы бар салық төлеушілерге қолданылмайды.

      7. Бюджеттен қайтарылуға жататын қосылған құн салығының асып кету сомасын айқындаған кезде:

      агроөнеркәсіптік кешен саласындағы дайындаушы ұйым жазып берген шот-фактуралар;

      салықтық міндеттемені орындау есебіне заттай нысанда берілетін пайдалы қазбалар бойынша тауарлар, жұмыстар, көрсетілетін қызметтер (оның ішінде осындай пайдалы қазбаларды өткізуге байланысты тауарлар, жұмыстар, көрсетілетін қызметтер) бойынша есепке жатқызылған қосылған құн салығының сомасы ескерілмейді.

      8. Қосылған құн салығы бойынша тіркеу есебінен шығарылған салық төлеушілер бойынша:

      осы Кодекстің 424-бабының 4-тармағында көзделген шарттар орындалмаған жағдайда салық органының шешімін шығару күніне;

      осы Кодекстің 369-бабы 1-тармағының 3) тармақшасында көрсетілген талаптар орындалғаннан кейін қалыптасқан қосылған құн салығының асып кетуі есептен шығаруға жатады.

      Салық төлеушілердің жеке шоттарынан қосылған құн салығының асып кетуін есептен шығару уәкілетті орган айқындаған тәртіппен жүзеге асырылады.

      9. Алып тасталды – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

      10. Қосылған құн салығының асып кетуін қайтару қағидаларын уәкілетті орган бекітеді.

      Ескерту. 429-бапқа өзгерістер енгізілді - ҚР 24.05.2018 № 156-VI (01.01.2018 бастап қолданысқа енгізіледі); 02.04.2019 № 241-VI (01.01.2019 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңдарымен.

430-бап. Жекелеген негіздер бойынша қосылған құн салығын қайтару

      Мыналар:

      1) осы Кодекстің 435-бабында айқындалған тәртіппен грант қаражаты есебінен сатып алынған тауарларды, жұмыстарды, көрсетілетін қызметтерді берушілерге төленген;

      2) Қазақстан Республикасында аккредиттелген дипломатиялық және оларға теңестірілген шет мемлекеттердің өкілдіктері, шет мемлекеттердің консулдық мекемелері және олармен бірге тұратын отбасы мүшелерін қоса алғанда, дипломатиялық және осы өкілдіктердің әкімшілік-техникалық персоналына жататын адамдар, олармен бірге тұратын отбасы мүшелерін қоса алғанда, консулдық лауазымды адамдар, консулдық қызметшілер Қазақстан Республикасының аумағында сатып алған тауарларды, жұмыстарды, қызметтерді берушілерге осы Кодекстің 436-бабында айқындалған тәртіппен төлеген;

      3) осы Кодекстің 101 және 102-баптарында айқындалған тәртіппен бюджетке артық төленген қосылған құн салығы бюджеттен қайтарылуға жатады.

431-бап. Қосылған құн салығының асып кетуін қайтару тәртібі мен мерзімдері

      1. Қосылған құн салығының асып кетуін салық төлеушіге қайтару:

      1) егер осы Кодекстің 432 және 434-баптарында өзгеше белгіленбесе, осы бапта белгіленген тәртіппен және мерзімдерде;

      2) салықтық кезеңдегі қосылған құн салығы бойынша декларацияда көрсетілген оның қосылған құн салығының асып кету сомасын қайтару туралы талабы негізінде жүзеге асырылады.

      2. Егер осы Кодекстің 432 және 434-баптарында өзгеше белгіленбесе, тексеру нәтижелерімен расталған қосылған құн салығының асып кету сомасын салық төлеушіге қайтару мынадай мерзімдерде жүргізіледі:

      қосылған құн салығының асып кету сомасын қайтару туралы талап қойылған салықтық кезең үшін өткізу бойынша жалпы салық салынатын айналымда кемінде 70 пайызды құрайтын нөлдік мөлшерлеме бойынша салық салынатын өткізу бойынша айналымдарды жүзеге асыратын салық төлеушіге – елу бес жұмыс күні ішінде;

      қалған жағдайларда – жетпіс бес жұмыс күні ішінде.

      Бұл ретте қосылған құн салығының асып кету сомасын қайтару мерзімінің өтуі осы Кодекстің 424-бабының 1-тармағына сәйкес қосылған құн салығы бойынша декларацияны ұсыну үшін белгіленген мерзімнен бастап күнтізбелік отыз күн өткеннен кейін басталады.

      Осы тармақтың мақсатында мыналар қосылған құн салығының асып кету сомасын қайтару үшін негіздер болып табылады:

      1) шағым жасау (салық төлеуші шағым жасаған кезде) нәтижелерін ескере отырып, қайтаруға ұсынылған қосылған құн салығының асып кету сомасының анықтығын растау жөніндегі салықтық тексеру актісі;

      2) осы Кодекстің 152-бабының 13-тармағында көзделген жағдайда ресімделген салықтық тексеру актісіне қорытынды.

      3. Қосылған құн салығының асып кетуін:

      1) мыналар:

      шағын бизнес субъектілері;

      шаруа немесе фермер қожалықтары;

      ауыл шаруашылығы өнімін, акваөсіру (балық өсіру шаруашылығы) өнімін өндірушілер және ауыл шаруашылығы кооперативтері үшін белгіленген арнаулы салық режимдерінде бюджетпен есеп айырысуды жүзеге асыратын салық төлеушіге;

      2) осы Кодекстің 411-бабының ережелерін қолданған салық кезеңдері үшін салық төлеушіге қайтару жүргізілмейді.

      4. Бюджеттен қайтаруға расталған қосылған құн салығының асып кету сомасы осы Кодекстің 104-бабында айқындалған тәртіппен салық төлеушіге қайтарылады.

      5. Салық төлеуші декларацияда қосылған құн салығының асып кету сомасын қайтару туралы талапты көрсеткен, бюджеттен қайтарылған, бірақ кейіннен салықтық бақылау нәтижелері бойынша расталмаған қосылған құн салығының асып кету сомасын салық төлеуші осы Кодекстің 96-бабы 2-тармағы екінші бөлігінің 1) тармақшасына сәйкес ол келіскен жағдайда камералдық бақылау нәтижелері бойынша анықталған бұзушылықтарды жою туралы хабарлама немесе тексеру нәтижелері туралы хабарлама негізінде бюджетке төлеуге тиіс.

      Егер қосылған құн салығының асып кету сомасын салық төлеушіге қайтару бұрын осы Кодекстің 104-бабының 4-тармағына сәйкес осы салық төлеушінің пайдасына өсімпұлды есепке жазу және аудару арқылы жүргізілген болса, бұрын салық төлеушіге аударылған және салықтық бақылау нәтижелері бойынша расталмаған, қосылған құн салығының асып кетуінің қайтарылған сомасына тура келетін өсімпұл осы Кодекстің 96-бабы 2-тармағы екінші бөлігінің 1) тармақшасына сәйкес ол келіскен жағдайда камералдық бақылау нәтижелері бойынша анықталған бұзушылықтарды жою туралы хабарлама немесе тексеру нәтижелері туралы хабарлама негізінде бюджетке төленуге жатады.

      6. Осы баптың 5-тармағында көрсетілген сомалар осы Кодекстің 104-бабының 4-тармағында көрсетілген мөлшерде бюджеттен қайтарылған күннен бастап әрбір күн үшін өсімпұлды есептей отырып бюджетке төленуге жатады.

      Ескерту. 431-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

432-бап. Салық төлеушілердің жекелеген санаттарына қосылған құн салығының асып кетуін қайтару ерекшеліктері

      1. Егер қосылған құн салығының асып кетуі Қазақстан Республикасының аумағында алғаш рет пайдалануға берілетін өндірістік мақсаттағы ғимараттар мен құрылыстарды салуға байланысты салық төлеуші сатып алған тауарлар, жұмыстар, көрсетілетін қызметтер бойынша қалыптасса, мұндай салық төлеушіге құрылыс кезеңінде қалыптасқан қосылған құн салығының асып кету сомасын қайтару осы баптың 3-тармағында белгіленген тәртіппен және мерзімдерде жүзеге асырылады.

      Осы баптың мақсаттары үшін өндірістік мақсаттағы ғимараттарға:

      1) өнеркәсіптік ғимараттар мен қоймалар;

      2) көлік, байланыс және коммуникациялар ғимараттары;

      3) тұрғын емес ауыл шаруашылығы ғимараттары жатады.

      Осы баптың мақсаттары үшін өндірістік мақсаттағы құрылыстарға, спорт пен демалыс орындарына, әкімшілік мақсаттарға, автомобиль тұрағына немесе орынтұрағына арналған, сондай-ақ мәдени-ойын сауық, қонақ үй, мейрамхана мақсатындағы құрылыстардан басқа құрылыстар жатады.

      Өндірістік мақсаттағы ғимараттар мен құрылыстарды осы тармақтың екінші және үшінші бөліктерінде көрсетілген ғимараттар мен құрылыстарға жатқызу техникалық реттеу саласындағы мемлекеттік реттеуді жүзеге асыратын уәкілетті мемлекеттік орган белгілеген сыныптамаға сәйкес жүргізіледі.

      Осы тармақтың бірінші бөлігінің ережелері Қазақстан Республикасының заңнамасына сәйкес толық аяқталған құрылыс кезінде де қолданылады.

      Бұл ретте құрылыстың басталуы мен ғимараттарды, құрылыстарды пайдалануға беру күні арасындағы уақыт кезеңі құрылыс кезеңі деп түсініледі.

      Осы баптың мақсаттары үшін мына күндердің неғұрлым ертерегі:

      1) құрылысты жүзеге асыруға арналған келісімшарт (шарт) жасалған күн;

      2) жобалау жұмыстарын жүзеге асыруға арналған келісімшарт (шарт) жасалған күн құрылыстың басталуы деп танылады.

      Осы тармақтың ережелері бір мезгілде мынадай шарттар сақталған кезде:

      1) салық төлеуші қызметін арнайы экономикалық аймақтың аумағында жүзеге асыратын немесе жаңадан құрылған, инвестициялық басым жобаны іске асыратын ұйым болып табылса;

      2) құрылыс осы Кодекстің 282-бабының 1-тармағында көрсетілген ұзақ мерзімді келісімшарттың негізінде жүзеге асырылса;

      3) ғимараттар, құрылыстар негізгі құралдар деп танылса;

      4) ғимараттар, құрылыстар пайдалануға қабылданса, қолданылады.

      Осы тармақта көзделген қосылған құн салығының асып кету сомасын қайтару туралы талап ғимараттар, құрылыстар пайдалануға берілген салықтық кезеңнен кейінгі салық кезеңдері үшін қосылған құн салығы бойынша кезекті декларацияда осы Кодекстің 48-бабының ережелері ескеріле отырып көрсетіледі.

      2. Егер қосылған құн салығының асып кетуі салық төлеуші геологиялық барлау жұмыстарын жүргізу мен кен орнын жайластыру кезеңінде сатып алған тауарлар, жұмыстар, көрсетілетін қызметтер бойынша қалыптасса, мұндай қосылған құн салығының асып кету сомасын қайтару осы баптың 3-тармағында белгіленген тәртіппен және мерзімдерде жүзеге асырылады.

      Бұл ретте Қазақстан Республикасының заңнамасында айқындалған тәртіппен жер қойнауын пайдалануға арналған тиісті келісімшарт жасалған күн мен кең таралған пайдалы қазбаларды, жерасты суларын және емдік балшықтарды қоспағанда, жер қойнауын пайдалануға арналған тиісті келісімшарт шеңберінде өндірілген пайдалы қазбалардың экспорты басталған күн арасындағы уақыт кезеңі геологиялық барлау жұмыстарын жүргізу мен кен орнын жайластыру кезеңі деп түсініледі.

      Осы тармақтың ережесі қызметін Қазақстан Республикасының заңнамасында айқындалған тәртіппен жасалған жер қойнауын пайдалануға арналған келісімшарт (кең таралған пайдалы қазбаларды, жерасты суларын және емдік балшықтарды барлауға және (немесе) өндіруге арналған келісімшарттарды қоспағанда) шеңберінде жүзеге асыратын салық төлеушілерге қатысты қолданылады.

      Салық төлеуші осы тармақтың бірінші бөлігінде көрсетілген қосылған құн салығының асып кету сомасын қайтару туралы талапты кең таралған пайдалы қазбаларды, жерасты суларын және емдік балшықтарды қоспағанда, жер қойнауын пайдалануға арналған тиісті келісімшарт шеңберінде өндірілген пайдалы қазбалардың экспорты басталған күнге тура келетін салықтық кезеңнен кейінгі салық кезеңдері үшін қосылған құн салығы бойынша кезекті декларацияда осы Кодекстің 48-бабының ережелерін ескере отырып көрсетеді.

      3. Осы баптың 1 және 2-тармақтарында көрсетілген қосылған құн салығының асып кетуін қайтару жиырма салықтық кезең ішінде қайтаруға көрсетілген қосылған құн салығының асып кетуінің жинақталған сомасының анықтығы расталған салықтық кезеңнен бастап тең үлестермен жүзеге асырылады.

      4. Осы баптың ережелері қайтарылуы осы Кодекстің 429-бабына сәйкес жүзеге асырылатын қосылған құн салығының асып кету сомасына, сондай-ақ осы Кодекстің 434-бабында көзделген қосылған құн салығының асып кетуін қайтарудың оңайлатылған тәртібін қолдануға құқығы бар салық төлеушілерге қосылған құн салығының асып кетуін қайтарған кезде қолданылмайды.

      Ескерту. 432-бапқа өзгеріс енгізілді – ҚР 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

433-бап. Қосылған құн салығын төлеуші қосылған құн салығының бақылау шотын пайдаланған кезде қосылған құн салығының асып кетуін қайтару ерекшеліктері

      Ескерту. 433-бапты алып тасталды – ҚР 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

434-бап. Қосылған құн салығының асып кетуін қайтарудың оңайлатылған тәртібі

      1. Қосылған құн салығының асып кетуін қайтарудың оңайлатылған тәртібі қосылған құн салығының асып кетуін қайтаруды салықтық тексеру жүргізбей жүзеге асыруды білдіреді.

      2. Қосылған құн салығының асып кету сомасын қайтару туралы талапты көрсете отырып, қосылған құн салығы бойынша декларацияларды ұсынған және қосылған құн салығы бойынша декларацияны ұсыну күніне салықтық есептілікті ұсыну бойынша орындалмаған салықтық міндеттемесі жоқ мынадай:

      1) кемінде қатарынан он екі ай салықтық мониторингте тұрған қосылған құн салығын төлеушілердің;

      2) тізбесін уәкілетті органмен және салық саясаты саласындағы уәкілетті органмен келісу бойынша сауда қызметін реттеу саласындағы уәкілетті орган бекітетін өз өндірісінің тауарларын өндірушілердің;

      3) салықтық кезең үшін түскен валюталық түсімнің кемінде 50 пайызын айырбастаған кезде шикізатты экспорттаушылардың қосылған құн салығының асып кетуін қайтарудың оңайлатылған тәртібін қолдануға құқығы бар.

      Шикізатты экспорттаушылардың осы тармақшада көзделген тізбесін Қазақстан Республикасының Үкіметі бекітеді.

      Салық органдарына валюталық түсімді айырбастау туралы қорытынды беруді Қазақстан Республикасының Ұлттық Банкі және екінші деңгейдегі банктер Қазақстан Республикасының Ұлттық Банкімен келісу бойынша уәкілетті орган бекіткен тәртіппен және нысан бойынша жүзеге асырады.

      Осы тармақтың екінші бөлігінде көрсетілген қорытындыны алу үшін салық органдары осындай қорытынды жасалған күнгі жағдай бойынша валюталық түсімді айырбастау туралы тиісті сұрау салу жібереді.

      Осы тармақшада көзделген талаптарға сәйкес келетін салықтық мониторингке жататын, салық төлеушіні бөлу, бөліп шығару, қайта құру арқылы қайта ұйымдастырған кезде, қосылған құн салығының асып кетуін қайтарудың оңайлатылған тәртібін қолдану құқығы қайта ұйымдастырылған тұлғаның құқықтық мирасқорына (құқықтық мирасқорларына) өтеді.

      Егер осы тармақта өзгеше белгіленбесе, осы тармақтың бірінші бөлігінің 1) тармақшасында аталған салық төлеушілерді біріктіру немесе қосу арқылы қайта ұйымдастырған кезде, егер біріктіру немесе қосу арқылы қайта ұйымдастырылатын барлық заңды тұлғалар қайта ұйымдастырылғанға дейін осы тармақта көзделген талаптарға сәйкес келген салық төлеушілер болып табылса, қосылған құн салығының асып кетуін қайтарудың оңайлатылған тәртібін қолдану құқығы құқықтық мирасқорға өтеді.

      Салық мониторингіне жататын салық төлеуші заңды тұлға Қазақстан Республикасы Үкіметінің шешіміне сәйкес біріктіру немесе қосу арқылы қайта ұйымдастырылған кезде қосылған құн салығының асып кетуін қайтарудың оңайлатылған тәртібін қолдану құқығы құқықтық мирасқорға өтеді.

      Мынадай шарттар бір мезгілде сақталған кезде:

      біріктіру және (немесе) қосу арқылы қайта ұйымдастырылатын заңды тұлғалардың біреуі салық мониторингіне жататын салық төлеуші болып табылса және осы тармақтың бірінші бөлігінде көзделген талаптарға сәйкес келсе;

      біріктіру және (немесе) қосу арқылы қайта ұйымдастырылатын заңды тұлғалардың бірінің акцияларының бақылау пакеті қайта ұйымдастырылу күніне ұлттық басқарушы холдингке тиесілі болса, осы тармақтың төртінші бөлігінің ережелері қолданылады.

      Осы тармақтың бірінші бөлігінің 2) және 3) тармақшаларында аталған салық төлеушілерді біріктіру немесе қосу жолымен қайта ұйымдастыру кезінде мұндай салық төлеушілер осы Кодекстің 152-бабында белгіленген тәртіппен салықтық тексеру жүргізілгеннен кейін қосылған құн салығының асып кетуін қайтарудың оңайлатылған тәртібін қолдануға құқылы. Бұл ретте қайта ұйымдастыру жүзеге асырылған салықтық кезең тексерілетін кезеңге қосылады.

      Осы тармақтың екінші, үшінші және төртінші бөліктерінде көрсетілген құқықтық мирасқорға (құқықтық мирасқорларға) қатысты қосылған құн салығының асып кетуін қайтарудың оңайлатылған тәртібін қолдану құқығы ірі салық төлеушілердің мониторингіне жататын салық төлеушілер тізбесінің немесе көлденең мониторинг туралы келісімнің қолданысы тоқтатылғанға дейін қолданылады.

      Бұл ретте:

      ірі салық төлеушілер мониторингіне жататын салық төлеушілер үшін – есепті салықтық кезеңде қалыптасқан қосылған құн салығының асып кету сомасының 70 пайызынан аспайтын мөлшерде;

      көлденең мониторингте тұратын салық төлеушілер үшін – есепті салықтық кезеңде қалыптасқан қосылған құн салығының асып кету сомасының 90 пайызынан аспайтын мөлшерде;

      мыналарға:

      осы Кодекстің 429-бабы 2-тармағының шарттарына сәйкес келетін, өңдеуші өнеркәсіптің өз өндірісінің тауарларын өндірушілер болып табылатын салық төлеушілер үшін – есепті салықтық кезеңде қалыптасқан қосылған құн салығының асып кету сомасының 50 пайызынан аспайтын мөлшерде;

      осы Кодекстің 429-бабы 3-тармағының шарттарына сәйкес келетін, өңдеуші өнеркәсіптің өз өндірісінің тауарларын өндірушілер болып табылатын салық төлеушілер үшін – нөлдік мөлшерлеме бойынша салық салынатын өткізу жөніндегі айналым мақсаттары үшін пайдаланылған тауарлар (жұмыстар, көрсетілетін қызметтер) бойынша есепке жатқызуға жатқызылған қосылған құн салығы сомасының бір бөлігінің 50 пайызынан аспайтын, бірақ есепті салықтық кезеңде қалыптасқан қосылған құн салығының асып кету сомасының 50 пайызынан аспайтын мөлшерде;

      осы Кодекстің 429-бабы 2-тармағының шарттарына сәйкес келетін, салықтық кезең үшін түскен валюталық түсімнің кемінде 50 пайызын айырбастаған кезде шикізатты экспорттаушылар үшін – есепті салықтық кезең үшін қалыптасқан қосылған құн салығының асып кету сомасының 80 пайызынан аспайтын мөлшерде қосылған құн салығының асып кетуі оңайлатылған тәртіппен қайтаруға жатады.

      3. Қосылған құн салығының асып кету сомасын оңайлатылған тәртіппен қайтару қосылған құн салығының асып кету сомасын қайтару туралы талап көрсетілген салықтық кезең үшін қосылған құн салығы бойынша декларацияны салық органына ұсыну үшін осы Кодексте белгіленген соңғы күн өткеннен кейін он бес жұмыс күні ішінде жүргізіледі.

      Осы Кодекстің 212-бабы 3-тармағының 2) және 3) тармақшаларына сәйкес қосылған құн салығы бойынша салықтық есептілікті ұсыну мерзімі ұзартылған жағдайда, қосылған құн салығының асып кету сомасын қайтару ұзарту кезеңі ескеріле отырып жүргізіледі.

      Ескерту. 434-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі); 11.07.2022 № 135-VII (01.01.2022 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

435-бап. Грант қаражаты есебiнен сатып алынған тауарлар, жұмыстар,көрсетілетін қызметтер бойынша төленген қосылған құн салығын қайтару

      1. Грант қаражаты есебiнен сатып алынған тауарлар, жұмыстар, көрсетілетін қызметтер бойынша төленген қосылған құн салығы:

      1) грант алушыға – Қазақстан Республикасына грант беру туралы халықаралық шартқа сәйкес бенефициар болып табылатын мемлекеттік органға және егер Қазақстан Республикасының көрсетілген халықаралық шартында өзгеше көзделмесе, орындаушыны тағайындаушыға;

      2) орындаушыға – грантты іске асыру мақсаты үшін грант алушы болып тағайындалған тұлғаға (бұдан әрі – орындаушы) қайтарылады.

      2. Осы баптың 1-тармағында көзделген, грант қаражаты есебiнен сатып алынған тауарларды, жұмыстарды, көрсетілетін қызметтерді берушілерге төленген қосылған құн салығын қайтаруды салық органдары, егер бiр мезгілде мынадай шарттар сақталса:

      1) қаражаты есебінен тауарлар, жұмыстар, көрсетілетін қызметтер сатып алынған грант мемлекеттер, мемлекеттердің үкіметтері, халықаралық ұйымдар желісінен берілсе;

      2) тауарлар, жұмыстар, көрсетілетін қызметтер оларды өткізу үшін грант берілген мақсаттарда ғана сатып алынса;

      3) тауарларды өткізу, жұмыстарды орындау, қызметтерді көрсету грант алушымен не грант мақсаттарын жүзеге асыру үшiн грант алушы тағайындаған орындаушымен жасалған шартқа (келісімшартқа) сәйкес жүзеге асырылса, грант қаражаты есебінен сатып алынған тауарлар, жұмыстар, көрсетілетін қызметтер бойынша төленген қосылған құн салығын қайтару туралы салықтық өтініш ұсынылған күннен бастап отыз жұмыс күні ішінде жүргізеді.

      3. Осы бапқа сәйкес қосылған құн салығын грант алушыларға немесе орындаушыларға қайтару осы Кодекстің 101 және 102-баптарында айқындалған тәртiппен, қосылған құн салығының грант қаражаты есебiнен төленгенін растайтын құжаттар негiзiнде жүргiзiледi.

      4. Осы бапқа сәйкес қосылған құн салығын қайтару үшін грант қаражаты есебінен сатып алынған тауарлар, жұмыстар, көрсетілетін қызметтер бойынша төленген қосылған құн салығын қайтару туралы салықтық өтінішке грант алушы немесе орындаушы орналасқан жері бойынша салық органына мынадай құжаттарды ұсынады:

      1) Қазақстан Республикасы мен шет мемлекет, шет мемлекеттің үкіметі не Қазақстан Республикасының Үкіметі бекіткен тізбеге енгізілген халықаралық ұйым арасындағы грант беру туралы шарттың көшірмесін;

      2) грант алушы не орындаушы тауарларды, жұмыстарды, көрсетілетін қызметтерді берушімен жасасқан шарттың (келісімшарттың) көшірмесін;

      3) қосылған құн салығын қайтару туралы салықтық өтінішпен жүгінген кезде оның орындаушы ретінде тағайындалуын растайтын құжаттың көшірмесін;

      4) тауарлардың тиеп жөнелтілгенін, жұмыстардың орындалғанын, қызметтердің көрсетілгенін және осы тауарлардың, жұмыстар мен қызметтердің алынғанын растайтын құжаттарды;

      5) қосылған құн салығының сомасын жеке жолмен бөліп көрсете отырып, қосылған құн салығын төлеуші болып табылатын өнім беруші жазып берген шот-фактураны;

      6) жүкқұжатты, тауар-көлік жүкқұжатын;

      7) грант алушының немесе орындаушының материалдық жауапты адамының тауарды алғанын растайтын құжатты;

      8) орындалған және грант алушы немесе орындаушы қабылдаған жұмыстардың, көрсетілетін қызметтердің белгіленген тәртіппен ресімделген актілерін;

      9) алынған тауарлар, жұмыстар, көрсетілетін қызметтер үшін ақы төленгенін, оның ішінде қосылған құн салығының төленгенін растайтын құжаттарды.

      Осы бапта көзделген қосылған құн салығын қайтару қосылған құн салығын төлеуші болып табылмайтын грант алушыларға немесе орындаушыларға да жүргізіледі.

436-бап. Қазақстан Республикасында аккредиттелген шет мемлекеттердің дипломатиялық және оларға теңестірілген өкілдіктеріне, шет мемлекеттің консулдық мекемелеріне және олардың персоналына қосылған құн салығын қайтару

      1. Қазақстан Республикасында аккредиттелген шет мемлекеттердің дипломатиялық және оларға теңестірілген өкілдіктеріне, шет мемлекеттің консулдық мекемелеріне (бұдан әрі – өкілдік) және олармен бірге тұратын отбасы мүшелерін қоса алғанда, осы өкілдіктердің дипломатиялық, әкімшілік-техникалық персоналына жататын адамдарға, олармен бірге тұратын отбасы мүшелерін қоса алғанда, консулдық лауазымды адамдарға, консулдық қызметшілерге (бұдан әрі – персонал) Қазақстан Республикасының аумағында сатып алған тауарлар, орындалған жұмыстар, көрсетілген қызметтер үшін қосылған құн салығын қайтару, егер осындай қайтару Қазақстан Республикасы қатысушысы болып табылатын халықаралық шарттарда немесе қосылған құн салығы бойынша жеңілдіктер беру кезінде өзаралық қағидатты растайтын құжаттарда көзделген болса, жүргізіледі.

      Қосылған құн салығын қайтаруды Қазақстан Республикасының Сыртқы істер министрлігі бекіткен тізбеге енгізілген өкілдіктердің орналасқан жері бойынша салық органдары жүзеге асырады.

      2. Кейбір өкілдіктерге қатысты өзаралық қағидат негізге алынып, қосылған құн салығын қайтарудың мөлшері мен шарттары бойынша шектеулер белгіленуі мүмкін.

      Қосылған құн салығын қайтару бойынша шектеулер белгіленетін өкілдіктердің тізбесін Қазақстан Республикасының Сыртқы істер министрлігі уәкілетті органмен келісу бойынша бекітеді.

      3. Егер осы баптың 2-тармағында өзгеше белгіленбесе, өкілдіктерге қосылған құн салығын қайтару, егер осы Кодексте айқындалған тәртіппен жазып берілген әрбір жеке шот-фактурада және төлеу фактісін растайтын құжаттарда сатып алынған тауарлардың, орындалған жұмыстардың, көрсетілген қызметтердің сомасы қосылған құн салығын қоса алғанда, республикалық бюджет туралы заңда белгіленген және шот-фактураны жазып беру күнге қолданыста болатын айлық есептік көрсеткіштің 8 еселенген мөлшерін құрағанда немесе одан асып кеткенде жүргізіледі.

      Осы тармақта белгіленген шектеулер байланыс, электр энергиясы, су, газ және өзге де коммуналдық көрсетілетін қызметтер үшін төлемақыға қолданылмайды.

      4. Салық органдары қосылған құн салығын қайтаруды өкілдіктер жасаған жиынтық ведомостардың (тізілімдердің) және қосылған құн салығының төленгенін растайтын құжаттар (осы Кодексте айқындалған тәртіппен жазып берілген шот-фактуралар, төлеу фактісін растайтын құжаттар) көшірмелерінің негізінде жүзеге асырады.

      Өкілдік персоналының мүшелеріне қатысты Қазақстан Республикасының Сыртқы істер министрлігі берген аккредиттеу құжаттарының көшірмелері қосымша ұсынылады.

      Есепті тоқсанда сатып алынған тауарлар, орындалған жұмыстар, көрсетілген қызметтер бойынша жиынтық ведомостарды (тізілімдерді) өкілдіктер уәкілетті орган белгілеген нысан бойынша қағаз жеткізгіште тоқсан сайын жасайды, өкілдіктің мөрімен куәландырылады және оған басшысы не соған уәкілеттік берген өзге лауазымды адамы қол қояды.

      Өкілдіктер жасаған жиынтық ведомостар (тізілімдер) қосылған құн салығының төленгенін растайтын құжаттардың (осы Кодексте айқындалған тәртіппен жазып берілген шот-фактуралардың, төлеу фактісін растайтын құжаттардың) көшірмелерін қоса бере отырып, өкілдік персоналы мүшесінің (мүшелерінің) Қазақстан Республикасында болу мерзімінің аяқталу жағдайларын қоспағанда, есепті тоқсаннан кейінгі айдың ішінде Қазақстан Республикасы Сыртқы істер министрлігінің дипломатиялық өкілдіктермен жұмыс жөніндегі ұйымына беріледі.

      5. Өзаралық қағидат расталғаннан кейін Қазақстан Республикасы Сыртқы істер министрлігінің дипломатиялық өкілдіктермен жұмыс жөніндегі ұйымы Қазақстан Республикасында аккредиттелген өкілдіктердің орналасқан жері бойынша салық органына ілеспе құжатпен бірге қосылған құн салығының төленгенін растайтын құжаттардың (осы Кодексте айқындалған тәртіппен жазып берілген шот-фактуралардың, төлеу фактісін растайтын құжаттардың) көшірмелерін қоса бере отырып, жиынтық ведомостарды (тізілімдерді) береді.

      6. Өкілдіктерге қосылған құн салығын қайтаруды салық органдары Қазақстан Республикасы Сыртқы істер министрлігінің дипломатиялық өкілдіктермен жұмыс жөніндегі ұйымынан жазбаша хабарламасы бар жиынтық ведомостарды (тізілімдерді) және қосылған құн салығының төленгенін растайтын құжаттарды алғаннан кейін отыз жұмыс күні ішінде жүзеге асырады.

      Салық органдары жиынтық ведомостарды (тізілімдерді) және қосылған құн салығының төленгенін растайтын құжаттардың көшірмелерін тексергеннен кейін Қазақстан Республикасы Сыртқы істер министрлігінің дипломатиялық өкілдіктермен жұмыс жөніндегі ұйымына қосылған құн салығының сомаларын қайтару және (немесе) қайтарудан бас тарту туралы хабарлайды.

      Қосылған құн салығының сомаларын қайтарудан бас тартқан жағдайда, салық органдары қандай бұзушылықтар жіберілгенін және оларға қандай құжаттар бойынша жол берілгенін хабарлайды.

      7. Өкілдіктер ұсынған құжаттарда бұзушылықтар анықталған, оның ішінде қосылған құн салығының сомалары бөлек жолмен бөліп көрсетілмеген жағдайда, салық органдары тауарларды, жұмыстарды, көрсетілетін қызметтерді берушіге қарсы тексеру жүргізеді.

      Егер қарсы тексеру жүргізу барысында анықталған бұзушылықтар осы баптың 6-тармағында белгіленген қайтару мерзімі ішінде жойылмаған болса, қосылған құн салығын қайтару бұзушылық анықталмаған не жойылған сомалар шегінде жүргізіледі.

      Егер бұзушылықтар қарсы тексеру аяқталғаннан кейін жойылса, қосылған құн салығын қайтару қосылған құн салығының төленгенін растайтын құжаттардың (осы Кодексте айқындалған тәртіппен жазып берілген шот-фактуралардың, төлеу фактісін растайтын құжаттардың) көшірмелерін қоса бере отырып ұсынылған қосымша жиынтық ведомостың (тізілімнің) негізінде жүргізіледі.

      Тауарлар сатып алынған, жұмыстар орындалған, қызметтер көрсетілген тоқсанда қайтаруға ұсынылмаған қосылған құн салығының сомасын өкілдіктер қосылған құн салығының төленгенін растайтын құжаттардың (осы Кодексте айқындалған тәртіппен жазып берілген шот-фактуралардың, төлеу фактісін растайтын құжаттардың) көшірмелерін қоса бере отырып, ұсынылған жиынтық ведомостың (тізілімнің) негізінде қайтаруға ұсынуы мүмкін.

      8. Өкілдіктер құжаттарды салық органдарына қазақ және (немесе) орыс тілдерінде жібереді.

      Шет тілдерінде жасалған жекелеген құжаттар бар болған кезде өкілдіктің мөрімен расталған қазақ және (немесе) орыс тілдеріндегі аудармасы ұсынылады.

      9. Қосылған құн салығын қайтаруды салық органдары өкілдіктердің және (немесе) өкілдіктер персоналының Қазақстан Республикасының заңнамасында айқындалған тәртіппен Қазақстан Республикасының банктерінде ашылған тиісті шоттарына жүргізеді.

50-тарау. ЕУРАЗИЯЛЫҚ ЭКОНОМИКАЛЫҚ ОДАҚТА ТАУАРЛАРДЫ ЭКСПОРТТАУ МЕН ИМПОРТТАУ, ЖҰМЫСТАРДЫ ОРЫНДАУ, ҚЫЗМЕТТЕРДІ КӨРСЕТУ КЕЗІНДЕ ҚОСЫЛҒАН ҚҰН САЛЫҒЫН САЛУ ЕРЕКШЕЛІКТЕРІ

437-бап. Жалпы ережелер

      1. Осы тараудың ережелері Еуразиялық экономикалық одаққа мүше мемлекеттердің арасында жасалған халықаралық шарттар негізінде белгіленген және тауарларды экспорттау мен импорттау, жұмыстарды орындау, қызметтерді көрсету кезінде қосылған құн салығы бөлігінде салық салуды, сондай-ақ Еуразиялық экономикалық одаққа мүше мемлекеттердің өзара саудасында оны салықтық әкімшілендіруді реттейді.

      Егер осы тарауда тауарларды экспорттау мен импорттау, жұмыстарды орындау, қызметтерді көрсету кезінде қосылған құн салығын салу, сондай-ақ оған салықтық әкімшілендіру бөлігінде осы Кодекстің басқа тарауларында қамтылғандағыдан өзгеше нормалар белгіленсе, осы тараудың нормалары қолданылады.

      Осы тарауда тауарларды экспорттау мен импорттау, жұмыстарды орындау, қызметтерді көрсету кезінде қосылған құн салығын салуға, сондай-ақ оны салықтық әкімшілендіруге қатысты реттелмеген мәселелер осы Кодекстің басқа тарауларымен, сондай-ақ осы Кодексті қолданысқа енгізу туралы Қазақстан Республикасының заңымен реттеледі.

      Осы тарауда қолданылатын ұғымдар Қазақстан Республикасы ратификациялаған, Еуразиялық экономикалық одаққа мүше мемлекеттер арасында жасалған халықаралық шарттарда көзделген.

      Егер Қазақстан Республикасы ратификациялаған, Еуразиялық экономикалық одаққа мүше мемлекеттер арасында жасалған халықаралық шарттарда осы тарауда пайдаланылатын ұғымдар көзделмесе, осы Кодекстің тиісті баптарында, Қазақстан Республикасының азаматтық және басқа да салаларындағы заңнамасында көзделген ұғымдар қолданылады.

      Еуразиялық экономикалық одаққа мүше басқа мемлекеттің аумағынан Қазақстан Республикасының аумағына импортталатын тауарлар бойынша қосылған құн салығын алуды салық органдары салық салынатын импорттың мөлшеріне қолданылатын, осы Кодекстің 422-бабының 1-тармағында белгіленген мөлшерлеме бойынша жүзеге асырады.

      Еуразиялық экономикалық одаққа мүше мемлекеттердің өзара саудасында тауарларды экспорттау мен импорттау, жұмыстарды орындау, қызметтерді көрсету кезінде салық төлеушінің қосылған құн салығы бойынша салықтық міндеттемені орындауына салықтық бақылауды салық органдары салық төлеуші ұсынған салықтық есептіліктің, сондай-ақ мемлекеттік органдардан және өзге де тұлғалардан алынған салық төлеушінің қызметі туралы мәліметтердің және (немесе) құжаттардың негізінде жүзеге асырады.

      Осы тараудың мақсаты үшін тауарлардың, жұмыстардың, көрсетілетін қызметтердің шетел валютасындағы құны тауарларды, жұмыстарды, көрсетілетін қызметтерді өткізу бойынша айналым, салық салынатын импорт жасалған күннің алдындағы соңғы жұмыс күні айқындалған валюта айырбастаудың нарықтық бағамы бойынша теңгемен қайта есептеледі.

      2. Осы тараудың мақсатында лизинг шарты бойынша мүлікті (лизинг нысанасын) үш жылдан астам мерзімге беру, егер ол мынадай талаптардың біріне сай келсе:

      1) мүлікті (лизинг нысанасын) лизинг алушының меншігіне тіркелген баға бойынша беру лизинг шартында айқындалса;

      2) лизинг мерзімі мүлік лизингі (лизинг нысанасы) бойынша берілетін пайдалы қызмет мерзімінің 75 пайызынан асса;

      3) лизингтік төлемдердің ағымдағы (дисконтталған) құны лизингтің бүкіл мерзімінде мүлік лизингі (лизинг нысанасы) бойынша берілетін құнның 90 пайызынан асса лизинг деп танылады.

      Осы тараудың мақсаттарында мұндай беру лизинг берушінің мүлікті (лизинг нысанасын) сатуы және лизинг алушының осы мүлікті (лизинг нысанасын) сатып алуы ретінде қарастырылады. Бұл ретте лизинг алушы – лизинг нысанасының иесі ретінде, ал лизингтік төлемдер лизинг алушыға тауарлар құны бөлігінің мөлшерінде берілген кредит бойынша төлемдер ретінде қарастырылады.

      Осы тараудың мақсаттарында лизингтік төлем деп лизинг шартында (келісімшартында) көзделген сыйақы ескеріле отырып, тауар (лизинг нысанасы) құнының бір бөлігі түсініледі.

      Осы тараудың мақсаттарында жоғарыда көрсетілген талаптар сақталмаған жағдайда немесе олар бойынша лизинг шарты осындай шарттар жасалған күннен бастап үш жыл өткенге дейін бұзылған (лизинг шарты бойынша міндеттемелер тоқтатылған) жағдайда лизингтік мәмілелер лизинг деп танылмайды.

      Осы тараудың мақсаттарында осындай мүлік (лизинг нысанасы) алынған (берілген) құнды, лизинг алушы үшін лизинг беруші, өзара байланысты тарап болып табылмайтын тұлғаға төленетін төлемдерді қоспағанда, мүлікті (лизинг нысанасын) лизингке беруге байланысты барлық төлемдер лизинг шарты бойынша сыйақы деп түсініледі.

438-бап. Еуразиялық экономикалық одақта қосылған құн салығын төлеушілер

      Мыналар Еуразиялық экономикалық одақта қосылған құн салығын төлеушілер болып табылады:

      1) осы Кодекстің 367-бабы 1-тармағының 1) тармақшасында аталған тұлғалар;

      2) тауарларды Еуразиялық экономикалық одаққа мүше мемлекеттердің аумағынан Қазақстан Республикасының аумағына импорттайтын тұлғалар:

      резидент-заңды тұлға;

      егер ол шарттың (келісімшарттың) тарапы болып табылған жағдайда, резидент-заңды тұлғаның құрылымдық бөлімшесі;

      егер резидент-заңды тұлға мен Еуразиялық экономикалық одаққа мүше мемлекеттің салық төлеушісі арасындағы шарттың (келісімшарттың) талаптары бойынша резидент-заңды тұлғаның құрылымдық бөлімшесі тауарларды алушы болып табылған жағдайда, осындай заңды тұлғаның тиісті шешімінің негізінде резидент-заңды тұлғаның құрылымдық бөлімшесі;

      қызметін құрылымдық бөлімше ашпай тұрақты мекеме арқылы жүзеге асыратын, Қазақстан Республикасының салық органдарында салық төлеуші ретінде тіркелген бейрезидент-заңды тұлға;

      Қазақстан Республикасында қызметін құрылымдық бөлімше арқылы жүзеге асыратын бейрезидент-заңды тұлға;

      қызметін тұрақты мекеме құрмай жүзеге асыратын бейрезидент-заңды тұлға;

      сенімгерлік басқару құрылтайшыларымен не сенімгерлік басқару туындайтын өзге де жағдайларда пайда алушылармен сенімгерлік басқару шарттары бойынша қызметін жүзеге асыру шеңберінде тауарларын импорттайтын сенімгерлік басқарушылар;

      Қазақстан Республикасында аккредиттелген шет мемлекеттің дипломатиялық және оған теңестірілген өкілдігі, олармен бірге тұратын отбасы мүшелерін қоса алғанда, осы өкілдіктердің дипломатиялық, әкімшілік-техникалық персоналына жататын адамдар; Қазақстан Республикасында аккредиттелген шет мемлекеттің консулдық мекемесі, олармен бірге тұратын отбасы мүшелерін қоса алғанда, консулдық лауазымды адамдар, консулдық қызметшілер;

      нотариаттық қызметті, атқару құжаттарын орындау жөніндегі қызметті, адвокаттық қызметтi жүзеге асыру мақсатында жеке практикамен айналысатын, тауарларды импорттайтын адамдар;

      медиатордың қызметін жүзеге асыру мақсатында тауарларды импорттайтын медиаторлар;

      кәсіпкерлік қызмет мақсатында тауарларды импорттайтын жеке тұлға. Тауарларды кәсіпкерлік қызмет мақсатында импортталатын тауарларға жатқызу өлшемшарттарын уәкілетті орган белгілейді.

439-бап. Салық салу объектілері, салық салынатын айналымды айқындау

      Егер осы Кодекстің 440-бабында өзгеше белгіленбесе, Еуразиялық экономикалық одақта қосылған құн салығы салынатын объектілер, сондай-ақ салық салынатын айналым осы Кодекстің 368, 369 және 373-баптарына сәйкес айқындалады.

440-бап. Еуразиялық экономикалық одақта тауарларды, жұмыстарды, көрсетілетін қызметтерді өткізу бойынша айналымды және салық салынатын импортты айқындау

      1. Тауарларды Қазақстан Республикасының аумағынан Еуразиялық экономикалық одаққа мүше басқа мемлекеттің аумағына экспорттау тауарларды өткізу бойынша айналым болып табылады.

      2. Кейіннен Қазақстан Республикасының аумағына қасиеттері мен сипаттамаларын өзгертпей әкелінетін тауарларды Қазақстан Республикасының аумағынан Еуразиялық экономикалық одаққа мүше мемлекеттердің аумағына уақытша әкету өткізу бойынша айналым болып табылмайды.

      3. Егер осы Кодекстің 441-бабы 2-тармағының негізінде жұмыстарды, көрсетілетін қызметтерді өткізу орны Қазақстан Республикасы болып танылса, осы Кодекстің 372-бабының 2-тармағына сәйкес айналымдар Еуразиялық экономикалық одақта жұмыстарды, көрсетілетін қызметтерді өткізу бойынша айналым болып табылады.

      4. Мыналар:

      1) Қазақстан Республикасының аумағына әкелінген (әкелінетін) тауарлар (осы Кодекстің 451-бабының 2-тармағына сәйкес қосылған құн салығынан босатылғандарды қоспағанда).

      Осы тармақшаның ережесі Қазақстан Республикасының мемлекеттік органдарында мемлекеттік тіркелуге жататын, әкелінген (әкелінетін) көлік құралдарына қатысты да қолданылады;

      2) Қазақстан Республикасының аумағына Еуразиялық экономикалық одаққа мүше басқа мемлекеттің аумағынан әкелінген алыс-беріс шикізатын қайта өңдеу өнімдері болып табылатын тауарлар салық салынатын импорт болып табылады.

      5. Мыналар салық салынатын импорт болып табылмайды:

      1) кейіннен Қазақстан Республикасының аумағынан қасиеттері мен сипаттамаларын өзгертпей әкетілетін тауарларды Еуразиялық экономикалық одаққа мүше мемлекеттердің аумағынан Қазақстан Республикасының аумағына уақытша әкелу;

      2) бұрын Еуразиялық экономикалық одаққа мүше мемлекеттердің аумағына уақытша әкетілген тауарларды қасиеттері мен сипаттамаларын өзгертпей Еуразиялық экономикалық одаққа мүше мемлекеттер аумағынан Қазақстан Республикасының аумағына әкелу.

      Осы тармақтың ережелері:

      1) жылжымалы мүлік пен көлік құралдарын мүліктік жалдау (жалға алу) шарттары бойынша;

      2) көрмелер мен жәрмеңкелерге тауарларды уақытша әкелу кезінде қолданылады.

      Осы тармақтың ережелері осы Кодекстің 387-бабының 2-тармағында көзделген халықаралық тасымалдар бойынша қызметтер көрсетілетін көлік құралдарына қолданылмайды.

      Осы тармақта көрсетілген тауарлар өткізілген жағдайда, осындай тауарларды әкелу салық салынатын импорт болып танылады және осындай тауарларды есепке алуға қабылдаған күннен бастап импортталған тауарлар бойынша осы Кодексте айқындалған тәртіппен және мөлшерде қосылған құн салығын салуға жатады.

      Уақытша әкелінген тауарлар әкелу күнінен бастап екі жылдан астам Қазақстан Республикасының аумағында болған жағдайда, мұндай тауарларды әкелу салық салынатын импорт болып танылады және мұндай тауарларды есепке алуға қабылдаған күннен бастап импортталған тауарлар бойынша осы Кодексте айқындалған тәртіппен және мөлшерде қосылған құн салығы салынуға жатады.

      6. Жанама салықтар Қазақстан Республикасының аумағына:

      1) жеке тұлғалар кәсіпкерлік қызметті мақсат етпей әкелетін тауарларды;

      2) тауарларды бір заңды тұлға шегінде беруге байланысты Еуразиялық экономикалық одаққа мүше мемлекеттің аумағынан әкелінетін тауарларды импорттау кезінде алынбайды.

      7. Салық төлеуші осы баптың 5-тармағы екінші бөлігінің 1) және 2) тармақшаларында және 6-тармағының 2) тармақшасында көрсетілген тауарларды әкелу (әкету) кезінде салық органдарын хабардар етуге міндетті.

      Қазақстан Республикасының аумағына Еуразиялық экономикалық одаққа мүше мемлекеттердің аумағынан Қазақстан Республикасында тұрақты мекеме құрмай қызметін жүзеге асыратын бейрезидент-заңды тұлға тауарларды уақытша әкелген кезде, тауарларды уақытша пайдалануға алған Қазақстан Республикасының салық төлеушісінде хабарлама беру міндеті туындайды.

      Тауарларды әкелу (әкету) туралы хабарламаның нысанын, оны салық органдарына ұсыну тәртібі мен мерзімдерін уәкілетті орган бекітеді.

      Ескерту. 440-бапқа өзгеріс енгізілді – ҚР 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен.

441-бап. Тауарлар, жұмыстар, көрсетілетін қызметтер өткізілетін орын

      1. Тауарлар өткізілетін орын осы Кодекстің 378-бабының 1-тармағына сәйкес айқындалады.

      2. Егер:

      1) жұмыстар, көрсетілетін қызметтер осы мемлекеттің аумағында орналасқан жылжымайтын мүлікпен тікелей байланысты болса;

      Осы тармақшаның ережелері жылжымайтын мүлікті жалдау, жалға беру және өзге де негіздермен пайдалануға беру бойынша көрсетілетін қызметтерге қатысты да қолданылады.

      Осы тармақшаның мақсаттары үшін жер учаскелері, жер қойнауы учаскелері, оқшауланған су объектілері және жермен тығыз байланыстының барлығы, яғни пайдаланылу мақсатына мөлшерлес емес нұқсан келтірмей көшіру мүмкін болмайтын объектілер, оның ішінде ормандар, көпжылдық екпелер, ғимараттар, құрылыстар, құбыржолдар, электр беру желілері, мүліктік кешен ретіндегі кәсіпорындар және ғарыш объектілері жылжымайтын мүлік деп танылады;

      2) жұмыстар, көрсетілетін қызметтер осы мемлекеттің аумағында орналасқан жылжымалы мүлікке, көлік құралдарына тікелей байланысты болса (жылжымалы мүлікті және көлік құралдарын жалға беру, олардың лизингі бойынша және өзге де негіздерде пайдалануға беру бойынша көрсетілетін қызметтерден басқа);

      Осы тармақшаның мақсаттары үшін осы тармақтың 1) тармақшасында көрсетілген жылжымайтын мүлікке, көлік құралдарына жатпайтын заттар жылжымалы мүлік болып танылады.

      Осы тармақшаның мақсаттары үшін теңіз және әуе кемелері, ішкі жүзу кемелері, аралас (өзен-теңіз) жүзу кемелері; теміржол немесе трамвай жылжымалы құрамының бірліктері; автобустар; тіркемелер мен жартылай тіркемелерді қоса алғанда, автомобильдер; жүк контейнерлері; карьерлік өзі аударғыштар көлік құралдары деп танылады.

      3) мәдениет, өнер, оқыту (білім беру), дене шынықтыру, туризм, демалыс және спорт саласындағы қызметтер осы мемлекеттің аумағында көрсетілсе;

      4) осы мемлекеттің салық төлеушісі мыналарды:

      консультациялық, заң, бухгалтерлік, аудиторлық, инжинирингтік, жарнамалық, дизайнерлік, маркетингтік қызметтерді, ақпаратты өңдеу жөніндегі қызметтерді, сондай-ақ ғылыми-зерттеу, тәжірибелік-конструкторлық және тәжірибелік-технологиялық (технологиялық) жұмыстарды;

      ЭЕМ мен дерекқорларға арналған бағдарламаларды (есептеу техникасының бағдарламалық құралдары мен ақпараттық өнімдерін) әзірлеу, оларды бейімдеу және түрлендіру, осындай бағдарламалар мен дерекқорларды қолдап отыру жөніндегі жұмыстарды, көрсетілетін қызметтерді;

      егер персонал сатып алушының қызмет орнында жұмыс істейтін жағдайда, персонал беру бойынша көрсетілетін қызметтерді сатып алса;

      Осы тармақшаның ережелері:

      патенттерді, лицензияларды, мемлекет қорғайтын өнеркәсіптік меншік объектілеріне құқықтарды куәландыратын өзге де құжаттарды, сауда маркаларын, тауар белгілерін, фирмалық атауларды, қызмет көрсету белгілерін, авторлық, сабақтас құқықтарды немесе өзге де осыған ұқсас құқықтарды беру, ұсыну, басқаға беру;

      көлік құралдарын жалға беруді, олардың лизингін және өзге де негіздерде пайдалануға беруді қоспағанда, жылжымалы мүлікті жалға беру, лизингке және өзге де негіздерде пайдалануға беру;

      шартқа (келісімшартқа) негізгі қатысушының атынан осы тармақшада көзделген жұмыстарды орындау, қызметтерді көрсету үшін басқа тұлғаны тартатын тұлғаның қызметтер көрсетуі кезінде де қолданылады;

      5) егер осы тармақтың 1), 2), 3) және 4) тармақшаларында өзгеше көзделмесе, осы мемлекеттің салық төлеушісі жұмыстарды орындаса, қызметтерді көрсетсе, Еуразиялық экономикалық одаққа мүше мемлекеттің аумағы жұмыстар, көрсетілетін қызметтер өткізілетін орын деп танылады.

      Осы тармақшаның ережелері көлік құралдарын жалға беру, лизингке және өзге негіздерде пайдалануға беру кезінде де қолданылады.

      3. Мыналар:

      Қазақстан Республикасының салық төлеушісі мен Еуразиялық экономикалық одаққа мүше мемлекеттің салық төлеушісі арасында жасалған жұмыстарды орындауға, қызметтер көрсетуге арналған шарт (келісімшарт);

      жұмыстардың орындалу, қызметтердің көрсетілу фактісін растайтын құжаттар;

      Қазақстан Республикасының заңнамасында көзделген өзге де құжаттар жұмыстар, көрсетілетін қызметтер өткізілетін орынды растайтын құжаттар болып табылады.

      4. Егер салық төлеуші салық салу тәртібі осы бөлімде реттелетін жұмыстардың, көрсетілетін қызметтердің бірнеше түрін орындаса, көрсетсе және кейбір жұмыстарды, көрсетілетін қызметтерді өткізудің басқа жұмыстарды, көрсетілетін қызметтерді өткізуге қатысты қосымша сипаты бар болса, онда негізгі жұмыстар, көрсетілетін қызметтер өткізілетін орын қосымша жұмыстар, көрсетілетін қызметтер өткізілетін орын болып танылады.

      5. Осы баптың ережелері осы Кодекстің 25-бөлімінде белгіленген жағдайларда қолданылмайды.

      Ескерту. 441-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

442-бап. Тауарларды, жұмыстарды, көрсетілетін қызметтерді өткізу бойынша айналым, салық салынатын импорт жасалған күн

      1. Тауарларды экспортқа өткізу кезінде қосылған құн салығын есептеу мақсатында тауарлардың тиеп-жөнелтілгенін растайтын, тауарларды сатып алушыға (бірінші тасымалдаушыға) ресімделген бастапқы бухгалтерлік (есептік) құжаттың жасалу уақыты бойынша алғашқы күн ретінде айқындалатын тиеп-жөнелту күні тауарларды өткізу бойынша айналым жасалған күн болып табылады.

      2. Егер осы бапта өзгеше белгіленбесе, салық төлеуші импортталған тауарларды (оның ішінде оларды дайындау туралы шарттар (келісімшарттар) бойынша жұмыстарды орындау нәтижесі болып табылатын тауарларды), сондай-ақ алыс-беріс шикізатын қайта өңдеу өнімі болып табылатын заттар, тауарлар түрінде қарыз беруді көздейтін шарт (келісімшарт) бойынша алынған тауарларды есепке қабылдаған күн салық салынатын импорт жасалған күн болып табылады.

      Егер осы тармақта өзгеше белгiленбесе, осы тараудың мақсаттары үшiн:

      1) халықаралық қаржылық есептiлiк стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлiк есеп пен қаржылық есептiлiк туралы заңнамасының талаптарына сәйкес осындай тауарларды бухгалтерлік есепте тану (көрсету) күндерінің неғұрлым ертерегі;

      2) мұндай тауарларды Қазақстан Республикасының аумағына әкелу күні импортталған тауарларды есепке қабылдаған күн болып табылады.

      Салық төлеушіде осы тармақтың екінші бөлігінің 1) және 2) тармақшаларында көрсетілген күндердің екеуі де болған жағдайда, көрсетілген күндердің неғұрлым кешірегі импортталған тауарларды есепке қабылдаған күн болып табылады.

      Осы тармақтың мақсаттары үшін мыналар тауарларды Қазақстан Республикасының аумағына әкелген күн болып табылады:

      тауарларды әуе немесе теңіз кемелерімен тасымалдау кезінде – Қазақстан Республикасының аумағында орналасқан әуежайға немесе портқа әкелген күн;

      тауарларды халықаралық автомобиль қатынасымен тасымалдау кезінде – Қазақстан Республикасының Мемлекеттік шекарасын кесіп өткен күн.

      Бұл ретте Қазақстан Республикасының Мемлекеттік шекарасын кесіп өту күні Қазақстан Республикасы Ұлттық қауіпсіздік комитеті Шекара қызметі аумақтық бөлімшесінің құрылымдық бөлімшелері беретін мемлекеттік бақылаудан өту туралы талонның (не мемлекеттік бақылаудан өту туралы талон көшірмесінің) негізінде айқындалады, оның нысанын және ұсыну тәртібін уәкілетті орган мен Қазақстан Республикасының Ұлттық қауіпсіздік комитеті бірлесіп белгілейді. Салықтық әкімшілендіру мақсатында уәкілетті орган мен Қазақстан Республикасының Ұлттық қауіпсіздік комитеті мәліметтерді бірыңғай ақпараттық жүйе арқылы беру бойынша өзара іс-қимылды ұйымдастырады;

      тауарларды халықаралық және мемлекетаралық теміржол көлігі қатынасымен тасымалдау кезінде – Қазақстан Республикасының Үкіметі белгілеген шекара маңындағы бiрiншi өткiзу пунктiне (станциясына) әкелген күн;

      тауарларды магистральдық құбыржолдар жүйесi арқылы немесе электр беру желiлерi арқылы тасымалдау кезінде – тауарларды тапсыру пунктiне әкелген күн;

      тауарларды халықаралық пошта жөнелтілімдері арқылы жіберу кезінде – Қазақстан Республикасының пошта туралы заңнамасына сәйкес Қазақстан Республикасының аумағында пошта штемпелі қойылған күн импортталған тауарларды есепке қабылдаған күн болып табылады.

      Тауарларды Қазақстан Республикасының аумағына әкелу күні туралы мәліметтер болмаған кезде осы тармақтың екінші бөлігінің 1) тармақшасында көрсетілген күн импортталған тауарларды есепке қабылдаған күн болып табылады.

      Халықаралық қаржылық есептiлiк стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлiк есеп пен қаржылық есептiлiк туралы заңнамасының талаптарына сәйкес тауарларды бухгалтерлік есепте тану (көрсету) болмаған кезде осы тармақтың екінші бөлігінің 2) тармақшасында көрсетілген күн импортталған тауарларды есепке қабылдаған күн болып табылады.

      Осы тармақтың екінші – жетінші бөліктерінде көрсетілмеген өзге де жағдайларда, сондай-ақ Қазақстан Республикасының заңнамасында бухгалтерлік есеп жүргізуді жүзеге асыру міндеті көзделмеген тұлғалар үшін импортталған тауарларды есепке қабылдаған күн осындай тауарларды алуды (не сатып алуды) растайтын құжат жазып берілген күн бойынша айқындалады. Бұл ретте тауарлардың жеткізілуін растайтын құжаттар болған кезде тасымалдаушының тауарларды сатып алушыға берген күні импортталған тауарларды есепке қабылдаған күн деп танылады.

      3. Сыйақыны есепке алмағандағы лизинг шартында көзделген (төлемнің іс жүзіндегі мөлшері мен жүзеге асырылу күніне қарамастан) тауарлар (лизинг нысаналары) құнының бір бөлігін төлеу күні лизинг алушыға осы тауарларға (лизинг нысаналарына) меншік құқығының өтуін көздейтін лизинг шарты бойынша Еуразиялық экономикалық одаққа мүше басқа мемлекеттің аумағынан Қазақстан Республикасының аумағына тауарларды (лизинг нысаналарын) әкелген кезде салық салынатын импорт жасалған күн болып табылады.

      Егер лизинг шарты бойынша тауарлар (лизинг нысаналары) құнының бір бөлігін төлеу мерзімінің басталу күні тауарларды (лизинг нысанасын) Қазақстан Республикасының аумағына әкелетін күнге дейін белгіленсе, импортталған тауарларды есепке қабылдаған күн салық салынатын импортты жасаудың бірінші күні болып табылады.

      Егер лизинг алушы лизинг шартында көзделген лизингтік төлемдерді мерзімінен бұрын өтеуді үш жыл өткеннен кейін жүзеге асырса, түпкілікті есеп айырысу күні осы лизинг шарты бойынша салық салынатын импортты жасаудың соңғы күні болып табылады.

      Осы Кодекстiң 437-бабының 2-тармағында белгiленген талаптар сақталмаған жағдайда, сондай-ақ мүлікті (лизинг нысанасын) берген кезден бастап үш жыл өткеннен кейін лизинг шарты (келісімшарты) бұзылған жағдайда, импортталған тауарларды (лизинг нысаналарын) есепке қабылдаған күн салық салынатын импорт жасалған күн болып табылады.

      4. Егер осы тармақта өзгеше көзделмесе, жұмыстарды орындаған, қызметтерді көрсеткен күн жұмыстарды, көрсетілетін қызметтерді өткізу бойынша айналым жасалған күн болып табылады.

      Жұмыстардың орындалу, қызметтердің көрсетілу фактісін растайтын құжатқа қол қойылған күн жұмыстар орындалған, қызметтер көрсетілген күн деп танылады.

      Егер жұмыстар, көрсетілетін қызметтер тұрақты (үздіксіз) негізде өткізілетін болса, онда:

      шот-фактура жазып берілген күннің;

      әрбір төлемді (есеп айырысу нысанына қарамастан) алған күннің бірінші басталатын күні өткізу бойынша айналым жасалған күн болып табылады.

      Тұрақты (үздіксіз) негізде өткізу жұмыстарды, көрсетілетін қызметтерді алушы олардың нәтижелерін өзінің өндірістік қызметінде жұмыстарды орындау, қызметтер көрсету күні пайдалана алатын жағдайда, он екі ай және одан астам мерзімге жасалған ұзақ мерзімді келісімшарт негізінде жұмыстарды орындауды, қызметтер көрсетуді білдіреді.

      Қазақстан Республикасының салық төлеушісі жұмыстарды, көрсетілетін қызметтерді Қазақстан Республикасында қосылған құн салығын төлеуші болып табылмайтын, қызметін құрылымдық бөлімше арқылы жүзеге асырмайтын және Еуразиялық экономикалық одаққа мүше мемлекеттің салық төлеушісі (төлеушісі) болып табылатын бейрезиденттен сатып алған жағдайда жұмыстардың орындалу, қызметтердің көрсетілу фактісін растайтын құжаттарға қол қою күні айналым жасалған күн болып табылады.

      Ескерту. 442-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз) Заңымен.

443-бап. Тауарлардың экспорты кезінде салық салынатын айналымның мөлшерін айқындау

      1. Тауарлардың экспорты кезінде салық салынатын айналым мөлшері, егер осы бапта және Қазақстан Республикасының трансферттік баға белгілеу туралы заңнамасында өзгеше көзделмесе, мәміле жасасқан тараптар қолданатын бағалар мен тарифтер негізге алына отырып өткізілетін тауарлардың құны негізінде айқындалады.

      2. Тауарларға (лизинг нысаналарына) меншік құқығының лизинг алушыға ауысуы көзделетін лизинг шарты (келісімшарты) бойынша олардың экспорты кезінде салық салынатын айналым мөлшері тауарлардың (лизинг нысаналарының) бастапқы құнының әрбір лизингтік төлемге тура келетін бір бөлігі мөлшерінде әрбір лизингтік төлемді төлеуге арналған үшін лизинг шартында (келісімшартында) көзделген күнге айқындалады.

      Бұл ретте тауардың (лизинг нысанасының) бастапқы құны деп сыйақыны есепке алмай, шартта көрсетілген лизинг нысанасының құнын түсіну керек.

      3. Заттар түрінде қарыз беруді көздейтін шарттар (келісімшарттар) бойынша тауарлардың экспорты кезінде салық салынатын айналым мөлшері шартта (келісімшартта) көзделген табыс етілетін (берілетін) тауарлардың құны, шартта (келісімшартта) құны көрсетілмеген жағдайда – тауарға ілеспе құжаттарда көрсетілген құн, шарттарда (келісімшарттарда) және тауарларға ілеспе құжаттарда құны көрсетілмеген жағдайда тауарлардың бухгалтерлік есепте көрсетілген құны ретінде айқындалады.

      Бұл ретте осы тараудың мақсаттары үшін тауарға ілеспе құжаттар деп халықаралық автомобиль жүкқұжаты, темір жол көлігінің жүкқұжаты, тауар-көлік жүкқұжаты, бірыңғай үлгідегі жүкқұжат, багаж ведомосы, пошта ведомосы, багаж түбіртегі, әуе жүкқұжаты, коносамент, сондай-ақ тауарларды құбыржол көлігімен және электр беру желілері арқылы өткізу кезінде пайдаланылатын құжаттар және акцизделетін тауарлардың жекелеген түрлерін өткізу кезінде пайдаланылатын, сондай-ақ Қазақстан Республикасының заңдарында және Қазақстан Республикасы қатысушысы болып табылатын халықаралық шарттарда көзделген тасымалдар кезінде тауарлар мен көлік құралдарына ілесіп жүретін өзге де құжаттар; шот-фактуралар, ерекшеліктер, тиеп-жөнелту және орау парақтары, сондай-ақ тауарлар туралы мәліметтерді, оның ішінде тауарлардың құнын растайтын және Қазақстан Республикасы қатысушысы болып табылатын халықаралық шарттарға сәйкес пайдаланылатын басқа да құжаттар түсініледі.

      4. Егер осы бапта өзгеше белгіленбесе, өткізілген тауарлар бағасы ұлғайту (азайту) жағына өзгерген кезде не өткізілген тауарлардың саны (көлемі) олардың тиісті сапасының және (немесе) жинағының болмауы себебінен қайтарылуына байланысты азайған кезде тауарлар экспорты кезіндегі салық салынатын айналымның мөлшері шарт (келісімшарт) қатысушылары экспортталған тауарлардың бағасын өзгерткен (қайтаруды келіскен) салықтық кезеңде түзетіледі.

444-бап. Салық салынатын импорттың мөлшерін айқындау

      1. Тауарлардың, оның ішінде оларды дайындау туралы шарт (келісімшарт) бойынша жұмыстарды орындау нәтижесі болып табылатын тауарлардың салық салынатын импортының мөлшері сатып алынған тауарлардың құны негізінде айқындалады.

      2. Осы баптың мақсаттары үшін сатып алынған тауарлардың құны салық салу мақсатында бағаны айқындау қағидаты негізінде айқындалады.

      Салық салу мақсатында бағаны айқындау қағидаты шарттың (келісімшарттың) талаптарына сәйкес тауарлар үшін төленуге жататын мәміле бағасының негізінде сатып алынған тауарлар құнын айқындауды білдіреді.

      Егер шарттың (келісімшарттың) талаптары бойынша мәміле бағасы сатып алынған тауарлардың, сондай-ақ басқа да шығыстардың құнынан тұратын болса және бұл ретте сатып алынған тауарлардың құны және (немесе) басқа да шығыстардың құны бөлек көрсетілсе, онда сатып алынған тауарлардың құны ғана салық салынатын импорттың мөлшері болып табылады.

      Егер шарттың (келісімшарттың) талаптары бойынша мәміле бағасы сатып алынған тауарлардың, сондай-ақ басқа да шығыстардың құнынан тұратын болса және бұл ретте сатып алынған тауарлардың құны және (немесе) басқа да шығыстардың құны бөлек көрсетілмесе, онда шартта (келісімшартта) көрсетілген мәміле бағасы салық салынатын импорттың мөлшері болып табылады.

      Импортталатын тауарлардың жекелеген түрлеріне қатысты сатып алынған тауарлардың құнын айқындау үшін сауда қызметін реттеу саласындағы уәкілетті орган айқындаған тәртіпке сәйкес бағалардың ең төмен деңгейі қолданылады.

      Бағалардың ең төмен деңгейі қолданылатын тауарлардың жекелеген түрлерінің тізбесін Қазақстан Республикасының Үкіметі бекітеді.

      3. Тауарлардың салық салынатын импортының мөлшеріне акцизделетін тауарлар бойынша акциз сомалары енгізіледі.

      Лизинг шарттары бойынша тауарлардың (лизинг нысаналарының) салық салынатын импортының мөлшеріне акцизделетін тауарлар бойынша акциздің есептелген сомалары импортталған акцизделетін тауарларды (лизинг нысаналарын) есепке қабылдаған күнге енгізіледі.

      4. Тауар алмасу (бартерлік) шарттары (келісімшарттары), сондай-ақ заттар түрінде қарыз беруді көздейтін шарттар (келісімшарттар) бойынша алынған тауарлардың салық салынатын импортының мөлшері осы баптың 2-тармағында көзделген салық салу мақсатында баға айқындау қағидатын ескере отырып, тауарлар құнының негізінде айқындалады.

      Бұл ретте тауарлардың құны – шартта (келісімшартта) көзделген тауарлар бағасы, шартта (келісімшартта) тауарлардың бағасы көрсетілмеген кезде – тауарға ілеспе құжаттарда көрсетілген тауарлардың бағасы, шарттарда (келісімшарттарда) және тауарға ілеспе құжаттарда тауарлардың бағасы көрсетілмеген кезде тауарлардың бухгалтерлік есепте көрсетілген бағасы негізінде айқындалады.

      5. Алыс-беріс шикізатын қайта өңдеу өнімдері болып табылатын тауарлардың салық салынатын импортының мөлшері акцизделетін қайта өңдеу өнімдері бойынша төленуге жататын акциздерді қоса алғанда, осы алыс-беріс шикізатын қайта өңдеу жөніндегі жұмыстардың құны негізінде айқындалады.

      6. Тауарларға меншік құқығының лизинг алушыға өтуін көздейтін лизинг шарты бойынша тауарлардың (лизинг нысаналарының) салық салынатын импортының мөлшері осы баптың 2-тармағында көзделген салық салу мақсатында баға айқындау қағидаты негізінде сыйақы есепке алынбай, осы Кодекстің 442-бабының 3-тармағында белгіленген күнге көзделген тауар (лизинг нысанасы) құнының бір бөлігі мөлшерінде айқындалады.

      Егер лизинг шарты (келісімшарты) бойынша тауарлар (лизинг нысаналары) құнының бір бөлігін төлеу мерзімінің басталу күні тауарларды (лизинг нысанасын) Қазақстан Республикасының аумағына әкелу күніне дейін белгіленген жағдайда, тауарлардың (лизинг нысаналарының) салық салынатын импортын жасаудың алғашқы күніндегі салық салынатын импорттың мөлшері төлеу мерзімінің басталған күні лизинг шартына (келісімшартына) сәйкес тауарларды (лизинг нысаналарын) лизинг алушыға беру күніне дейін белгіленген лизинг шарты (келісімшарты) бойынша сыйақы есепке алынбаған барлық лизингтік төлемдер сомасы ретінде айқындалады.

      Осы Кодекстің 437-бабы 2-тармағының талаптарына сәйкес келетін лизинг шартында (келісімшартында) көзделген лизингтік төлемдерді лизинг алушы мерзімінен бұрын өтеген жағдайда, салық салынатын импортты жасаудың соңғы күніндегі оның мөлшері лизинг шарты (келісімшарты) бойынша сыйақы есепке алынбаған барлық лизингтік төлемдер мен сыйақы есепке алынбаған өтелген төлемдер сомасы арасындағы айырма ретінде айқындалады.

      Осы Кодекстің 437-бабының 2-тармағында белгіленген талаптар сақталмаған жағдайда, сондай-ақ мүлікті (лизинг нысанасын) берген кезден бастап үш жыл өткеннен кейін лизинг шарты (келісімшарты) бұзылған жағдайда, салық салынатын импорттың мөлшері Еуразиялық экономикалық одаққа мүше мемлекеттердің аумағынан Қазақстан Республикасының аумағына әкелінген, салық салу мақсатында баға айқындау қағидаты ескеріле отырып, олар бойынша бұрын жанама салықтар төленген лизинг шарты (келісімшарты) бойынша лизингтік төлемдердің (сыйақы есепке алынбаған) сомасына азайтылған тауарлардың (лизинг нысаналарының) құны негізінде айқындалады. Бұл ретте лизинг шартында (келісімшартында) көзделген сыйақы көрсетілген жағдайлар басталғанға дейін салық салынатын импорт мөлшеріне қосылады.

      7. Салық органдары тауарларды Еуразиялық экономикалық одаққа мүше мемлекеттердің аумағынан Қазақстан Республикасының аумағына импорттау кезінде қосылған құн салығы бойынша салықтық міндеттемелердің орындалуын бақылауды жүзеге асыру кезінде уәкілетті орган айқындаған тәртіппен және (немесе) Қазақстан Республикасының трансферттік баға белгілеу туралы заңнамасының талаптарын ескере отырып, салық салынатын импорттың мөлшерін түзетуге құқылы.

      Бұл ретте салық төлеуші уәкілетті орган айқындаған жоғарыда көрсетілген тәртіпті және (немесе) Қазақстан Республикасының трансферттік баға белгілеу туралы заңнамасының талаптарын ескере отырып, салық салынатын импорттың мөлшерін өз бетінше түзетеді.

      8. Импортталған тауарлар есепке қабылданған ай өткеннен кейін шартқа (келісімшартқа) қатысушылар осындай тауарлардың бағасын ұлғайту жағына өзгерткен жағдайда, салық салынатын импорттың мөлшері тиісті түрде түзетіледі.

      Ескерту. 444-бапқа өзгеріс енгізілді – ҚР 24.06.2021 № 53-VII (01.01.2022 бастап қолданысқа енгізіледі); 11.07.2022 № 135-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

445-бап. Жұмыстарды, көрсетілетін қызметтерді өткізу бойынша салық салынатын айналымның мөлшерін айқындау

      Егер осы тарауда өзгеше белгіленбесе, жұмыстарды, көрсетілетін қызметтерді өткізу бойынша салық салынатын айналымның мөлшері осы Кодекстің 380, 381 және 382-баптарына сәйкес айқындалады.

446-бап. Еуразиялық экономикалық одақтағы тауарлардың экспорты

      1. Тауарларды Қазақстан Республикасының аумағынан Еуразиялық экономикалық одаққа мүше басқа мемлекеттің аумағына экспорттау кезінде қосылған құн салығының нөлдік мөлшерлемесі қолданылады.

      Егер осы тарауда өзгеше белгіленбесе, тауарларды Қазақстан Республикасының аумағынан Еуразиялық экономикалық одаққа мүше басқа мемлекеттің аумағына экспорттау кезінде қосылған құн салығын төлеушінің осы Кодекстің 46-тарауына сәйкес қосылған құн салығын есепке жатқызуға құқығы бар.

      2. Осы баптың ережелері оларды дайындау туралы шарттар бойынша жұмыстарды орындау нәтижесі болып табылатын, аумағында оларды дайындау бойынша жұмыстар орындалған Қазақстан Республикасының аумағынан Еуразиялық экономикалық одаққа мүше басқа мемлекеттің аумағына әкетілетін тауарларға қатысты да қолданылады. Көрсетілген тауарларға алыс-беріс шикізатын қайта өңдеу жөніндегі жұмыстарды орындау нәтижесі болып табылатын тауарлар жатпайды.

      3. Тауарларға меншік құқығының лизинг алушыға өтуін көздейтін лизинг шарты (келісімшарты) бойынша, заттар түрінде қарыз беруді көздейтін шарт (келісімшарт) бойынша, тауарларды дайындау туралы шарт (келісімшарт) бойынша тауарларды (лизинг нысаналарын) Қазақстан Республикасының аумағынан Еуразиялық экономикалық одаққа мүше басқа мемлекеттің аумағына әкету кезінде қосылған құн салығының нөлдік мөлшерлемесі қолданылады.

447-бап. Тауарлар экспортын растау

      1. Мыналар:

      1) өзгерістер, толықтырулар және оларға қосымшалар ескеріле отырып, солардың негізінде тауарлар экспорты жүзеге асырылатын шарттар (келісімшарттар) (бұдан әрі – шарттар (келісімшарттар), ал тауарлар лизингі немесе заттар түрінде қарыз берілетін жағдайда – лизинг шарттары (келісімшарттары), заттар түрінде қарыз беруді көздейтін шарттар (келісімшарттар), тауарларды дайындауға арналған шарттар (келісімшарттар);

      2) аумағына тауарлар импортталған Еуразиялық экономикалық одаққа мүше мемлекеттің салық органының белгісі бар тауарларды әкелу және жанама салықтарды төлеу туралы, жанама салықтарды төлеу және (немесе) оларды төлеуден босату және (немесе) төлеудің өзге тәсілі туралы өтініш (қағаз жеткізгіштегі түпнұсқасы немесе көшірмелері не электрондық нысанда);

      3) Еуразиялық экономикалық одаққа мүше бір мемлекеттің аумағынан Еуразиялық экономикалық одаққа мүше басқа мемлекеттің аумағына тауарлардың өткізілуін растайтын тауарға ілеспе құжаттардың көшірмелері тауарлар экспортын растайтын құжаттар болып табылады.

      Тауарларды магистральдық құбыржолдар жүйесi арқылы немесе электр беру желiлерi арқылы экспорттаған жағдайда тауарларға iлеспе құжаттар көшірмелерінің орнына тауарларды қабылдап алу-тапсыру актісі ұсынылады;

      4) зияткерлік меншік құқықтарын қорғау саласындағы уәкілетті мемлекеттік органның зияткерлік меншік объектісіне құқығы туралы, сондай-ақ зияткерлік меншік объектісін экспорттаған жағдайда оның құны туралы растамасы тауарлар экспортын растайтын құжаттар болып табылады.

      2. Осы Кодекстің 393-бабының 3-тармағында көзделген жағдайларды қоспағанда, Қазақстан Республикасының аумағынан Еуразиялық экономикалық одаққа мүше мемлекеттердің аумағына қайта өңдеу үшін бұрын әкетілген алыс-берiс шикiзатын қайта өңдеу өнімдерін Еуразиялық экономикалық одаққа мүше мемлекеттердің аумағында өткізген жағдайда, қайта өңдеу өнімдерінің экспортын растау мынадай құжаттар негізінде жүзеге асырылады:

      1) алыс-беріс шикізатын қайта өңдеуге арналған шарттар (келісімшарттар);

      2) солардың негізінде қайта өңдеу өнімдерінің экспорты жүзеге асырылатын шарттар (келісімшарттар);

      3) алыс-беріс шикізатын қайта өңдеу жөніндегі жұмыстарды орындау фактісін растайтын құжаттар;

      4) Қазақстан Республикасының аумағынан Еуразиялық экономикалық одаққа мүше басқа мемлекеттің аумағына алыс-берiс шикiзатының әкетілуін растайтын тауарларға iлеспе құжаттардың көшірмелері.

      Алыс-беріс шикізатын магистральдық құбыржолдар жүйесi арқылы немесе электр беру желiлерi арқылы әкеткен жағдайда тауарларға iлеспе құжаттар көшірмелерінің орнына тауарларды қабылдап алу-тапсыру актісі ұсынылады;

      5) тауарларды әкелу және жанама салықтарды төлеу туралы өтініш (аумағына қайта өңдеу өнімдері импортталған Еуразиялық экономикалық одаққа мүше мемлекеттің салық органының жанама салықтарды төлеу және (немесе) төлеуден босату және (немесе) төлеудің өзге тәсілі туралы белгісі бар (қағаз жеткізгіштегі түпнұсқасы немесе көшірмелері не электрондық нысанда);

      6) қайта өңдеу өнімдерінің Еуразиялық экономикалық одаққа мүше мемлекеттің аумағынан әкетілуін растайтын тауарларға iлеспе құжаттардың көшірмелері.

      Егер қайта өңдеу өнімдері аумағында алыс-берiс шикiзатын қайта өңдеу жөніндегі жұмыстар орындалған Еуразиялық экономикалық одаққа мүше мемлекеттің салық төлеушісіне өткізілсе – осындай қайта өңдеу өнімдерінің тиеп-жөнелтілгенін растайтын құжаттардың негізінде.

      Қайта өңдеу өнімдерін магистральдық құбыржолдар жүйесi арқылы немесе электр беру желiлерi арқылы әкеткен жағдайда, тауарларға iлеспе құжаттар көшірмелерінің орнына тауарларды қабылдап алу-тапсыру актісі ұсынылады;

      7) салық төлеушінің Қазақстан Республикасының заңнамасында айқындалған тәртіппен Қазақстан Республикасының аумағындағы екінші деңгейдегі банктерде ашылған банктік шоттарына валюталық түсімнің түскенін растайтын құжаттар.

      Қайта өңдеу өнімдерін сыртқы сауда тауар алмасу (бартерлік) операциялары бойынша экспорттаған жағдайда қосылған құн салығының қайтарылуға жататын сомасын айқындау кезінде шарттың (келісімшарттың), сондай-ақ көрсетілген операция бойынша алынған тауарлардың импортын (жұмыстардың орындалуын, қызметтердің көрсетілуін) растайтын құжаттардың болуы ескеріледі.

      3. Қазақстан Республикасының аумағынан Еуразиялық экономикалық одаққа мүше басқа мемлекеттің аумағына қайта өңдеу үшін бұрын әкетілген алыс-берiс шикiзатының қайта өңдеу өнімдерін Еуразиялық экономикалық одаққа мүше болып табылмайтын мемлекеттің аумағына одан әрі экспорттаған жағдайда, қайта өңдеу өнімдерінің экспортын растау мынадай құжаттар негізінде жүзеге асырылады:

      1) алыс-беріс шикізатын қайта өңдеуге арналған шарттар (келісімшарттар);

      2) солардың негізінде қайта өңдеу өнімдерінің экспорты жүзеге асырылатын шарттар (келісімшарттар);

      3) алыс-беріс шикізатын қайта өңдеу жөніндегі жұмыстардың орындалу фактісін растайтын құжаттар;

      4) Қазақстан Республикасының аумағынан Еуразиялық экономикалық одаққа мүше басқа мемлекеттің аумағына алыс-берiс шикізатын әкетуді растайтын тауарларға iлеспе құжаттардың көшірмелері.

      Алыс-беріс шикізатын магистральдық құбыржолдар жүйесi арқылы немесе электр беру желiлерi арқылы әкеткен жағдайда тауарларға iлеспе құжаттар көшірмелерінің орнына тауарларды қабылдап алу-тапсыру актісі ұсынылады;

      5) тауарға ілеспе құжаттардың көшірмелері.

      Қайта өңдеу өнімдерін магистральдық құбыржолдар жүйесi арқылы немесе электр беру желiлерi арқылы әкеткен жағдайда, тауарларға iлеспе құжаттар көшірмелерінің орнына тауарларды қабылдап алу-тапсыру актісі ұсынылады;

      6) тауарларды экспорттың кедендік рәсімінде шығаруды жүзеге асыратын Еуразиялық экономикалық одаққа мүше мемлекеттің кеден органының белгілері бар, сондай-ақ осы тармақтың 7) тармақшасында көрсетілген жағдайлардан басқа, Еуразиялық экономикалық одақтың кедендік шекарасындағы өткізу пунктінде орналасқан Еуразиялық экономикалық одаққа мүше мемлекеттің кеден органының белгісі бар тауарларға арналған декларациялар;

      7) мынадай жағдайларда:

      тауарларды магистральдық құбыржолдар жүйесі арқылы немесе электр беру желілері арқылы экспорттың кедендік рәсімінде әкету;

      уақытша декларациялау рәсiмiн қолдана отырып, тауарларды экспорттың кедендiк рәсiмiнде әкету кезiнде кедендiк декларациялауды жүргiзген Еуразиялық экономикалық одаққа мүше мемлекеттiң кеден органының белгiлерi бар тауарларға арналған толық декларация;

      7-1) тауарлар мерзімдік кедендік декларациялау пайдаланылып, экспорт кедендік рәсімімен орналастырыла отырып әкетілген жағдайда, тауарларды берудің мәлімделген кезеңі аяқталғаннан кейін енгізілген өзгерістері (толықтырулары) бар, әкетілген тауардың нақты саны туралы мәліметтерді қамтитын тауарларға арналған декларацияның көшірмесі;

      8) салық органдарының ақпараттық жүйелерінде ол бойынша кеден органдарынан тауарлардың іс жүзінде әкетілуі туралы хабарлама болатын, сондай-ақ тауарлардың экспортын растайтын құжат болып табылатын электрондық құжат түріндегі тауарларға арналған декларациялар. Осы тармақшада көзделген электрондық құжат түріндегі тауарларға арналған декларация бар болған кезде осы тармақтың 6) және 7) тармақшаларында белгіленген құжаттарды ұсыну талап етілмейді;

      9) салық төлеушінің Қазақстан Республикасының заңнамасында айқындалған тәртіппен Қазақстан Республикасының аумағындағы екінші деңгейдегі банктерде ашылған банктік шоттарына валюталық түсімнің түскенін растайтын құжаттар.

      4. Қайта өңдеу өнімдерін сыртқы сауда тауар алмасу (бартерлік) операциялары бойынша экспорттаған жағдайда қосылған құн салығының қайтарылуға жататын сомасын айқындау кезінде шарттың (келісімшарттың), сондай-ақ көрсетілген операция бойынша алынған тауарлардың импортын (жұмыстардың орындалуын, қызметтердің көрсетілуін) растайтын құжаттардың болуы ескеріледі.

      Ескерту. 447-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI (01.01.2018 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңдарымен.

448-бап. Еуразиялық экономикалық одақта халықаралық тасымалдарға салық салу

      1. Егер осы бапта өзгеше белгіленбесе, Еуразиялық экономикалық одақта халықаралық тасымалдарға салық салу осы Кодекстің 387-бабына сәйкес жүргізіледі.

      2. Экспортталатын немесе импортталатын тауарларды Еуразиялық экономикалық одақтың кедендік аумағында магистральдық құбыржолдар жүйесі арқылы тасымалдау, егер тасымалды ресімдеу экспортталатын немесе импортталатын тауарлардың сатып алушыға не көрсетілген тауарларды Еуразиялық экономикалық одақтың кедендік аумағында сатып алушыға дейін одан әрі жеткізуді жүзеге асыратын басқа тұлғаларға берілгенін растайтын құжаттармен жүзеге асырылса, халықаралық тасымал деп есептеледі.

      3. Осы баптың 2-тармағының мақсаттары үшiн мыналар растайтын құжаттар болып табылады:

      1) экспорттау жағдайында – тауарларды импорттаушыдан экспорттаушы алған тауарларды әкелу және жанама салықтарды төлеу туралы өтiнiштiң көшiрмесi;

      2) импорттау жағдайында – тауарларды Қазақстан Республикасының аумағына импорттаған салық төлеушіден алынған тауарларды әкелу және жанама салықтарды төлеу туралы өтiнiштiң көшiрмесi;

      3) орындалған жұмыстардың актiлерi, жүктердi сатушыдан не көрсетілген жүктерді бұдан бұрын жеткізуді жүзеге асырған басқа тұлғалардан сатып алушыға не көрсетілген жүктерді одан әрі жеткізуді жүзеге асыратын басқа тұлғаларға қабылдап алу-тапсыру актiлерi;

      4) шот-фактуралар.

      4. Жүктерді магистральдық құбыржолдар жүйесі арқылы Еуразиялық экономикалық одаққа мүше мемлекеттің бірінің аумағынан Еуразиялық экономикалық одаққа мүше сол немесе басқа мемлекеттің аумағына Қазақстан Республикасының аумағы арқылы тасымалдау, егер тасымалдауды ресімдеу мынадай құжаттармен:

      1) орындалған жұмыстардың, көрсетілген қызметтердің, жүктердi сатушыдан не көрсетілген жүктерді бұдан бұрын жеткізуді жүзеге асырған басқа тұлғалардан сатып алушыға не көрсетілген жүктерді одан әрі жеткізуді жүзеге асыратын басқа тұлғаларға қабылдап алу-тапсыру актiлерiмен;

      2) шот-фактуралармен жүзеге асырылса, халықаралық тасымал деп есептеледі.

      Ескерту. 448-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

449-бап. Еуразиялық экономикалық одақта алыс-беріс шикізатын қайта өңдеу жөніндегі жұмыстарға салық салу

      1. Еуразиялық экономикалық одаққа мүше басқа мемлекеттің аумағынан Қазақстан Республикасының аумағына қайта өңдеу өнімдерін кейіннен басқа мемлекеттің аумағына әкету үшін әкелінген алыс-беріс шикізатын қайта өңдеу жөніндегі жұмыстарға осы баптың 7-тармағында және осы Кодекстің 450-бабында көзделген тауарларды қайта өңдеу шарттары мен алыс-беріс шикізатын қайта өңдеу мерзімі сақталған жағдайда қосылған құн салығы нөлдік мөлшерлеме бойынша салынады.

      2. Қазақстан Республикасының салық төлеушісі Еуразиялық экономикалық одаққа мүше мемлекеттің аумағынан Қазақстан Республикасының аумағына қайта өңдеу өнімдерін кейіннен Еуразиялық экономикалық одаққа мүше сол мемлекеттің аумағына әкету үшін әкелінген алыс-беріс шикізатын қайта өңдеу жөніндегі жұмыстарды орындаған жағдайда мыналар Қазақстан Республикасы салық төлеушісінің алыс-беріс шикізатын қайта өңдеу жөніндегі жұмыстарды орындау фактісін растау болып табылады:

      1) Еуразиялық экономикалық одаққа мүше мемлекеттердің салық төлеушілері арасында жасалған шарттар (келісімшарттар);

      2) алыс-беріс шикізатын қайта өңдеу жөніндегі жұмыстарды орындау фактісін растайтын құжаттар;

      3) алыс-беріс шикізатын Қазақстан Республикасының аумағына әкелуді растайтын құжаттар (оның ішінде қайта өңдеу өнімдерін әкелу (әкету) туралы міндеттеме);

      4) қайта өңдеу өнімдерін Қазақстан Республикасының аумағынан әкетуді растайтын құжаттар (оның ішінде қайта өңдеу өнімдерін әкелу (әкету) туралы міндеттемені орындау);

      5) алыс-беріс шикізатын қайта өңдеу жөніндегі жұмыстардың құнынан қосылған құн салығының төленгенін растайтын тауарларды әкелу және жанама салықтарды төлеу туралы өтініш (қағаз жеткізгіштегі түпнұсқасы немесе көшірмелері не электрондық нысанда).

      Алыс-беріс шикізатын қайта өңдеу өнімдерін Еуразиялық экономикалық одаққа мүше болып табылмайтын мемлекеттің аумағына әкеткен жағдайда осы тармақшаның бірінші бөлігінде көрсетілген өтініш ұсынылмайды;

      6) осы Кодекстің 152-бабының 7-тармағында көзделген, салық төлеушінің Қазақстан Республикасының заңнамасында айқындалған тәртіппен Қазақстан Республикасының аумағындағы екінші деңгейдегі банктерде ашылған банктік шоттарына валюталық түсімнің түскенін растайтын құжаттар;

      7) тиісті уәкiлеттi мемлекеттік органның тауарларды қайта өңдеу шарттары туралы қорытындысы.

      3. Қазақстан Республикасының салық төлеушісі Еуразиялық экономикалық одаққа мүше бір мемлекеттің аумағынан Қазақстан Республикасының аумағына әкелінген алыс-беріс шикізатын қайта өңдеу жөніндегі жұмыстарды қайта өңдеу өнімдерін кейіннен Еуразиялық экономикалық одаққа мүше екінші мемлекеттің аумағына өткізе отырып орындаған жағдайда, алыс-беріс шикізатын қайта өңдеу жөніндегі жұмыстарды орындау фактісін растау үшін Қазақстан Республикасының салық төлеушісі:

      1) Еуразиялық экономикалық одаққа мүше мемлекеттердің салық төлеушілері арасында жасалған алыс-беріс шикізатын қайта өңдеуге, дайын өнімді беруге арналған шарттарды (келісімшарттарды);

      2) алыс-беріс шикізатын қайта өңдеу жөніндегі жұмыстарды орындау фактісін растайтын құжаттарды;

      3) алыс-беріс шикізатын және дайын өнімді қабылдап алу-тапсыру актілерін;

      4) Қазақстан Республикасының аумағына алыс-беріс шикізатының әкелінуін растайтын құжаттарды (оның ішінде қайта өңдеу өнімдерін әкелу (әкету) туралы міндеттемені);

      5) Қазақстан Республикасының аумағынан қайта өңдеу өнімдерінің әкетілуін растайтын құжаттарды (оның ішінде қайта өңдеу өнімдерін әкелу (әкету) туралы міндеттеменің орындалуы);

      6) алыс-беріс шикізатының меншік иесінен алынған, алыс-беріс шикізатын қайта өңдеу жөніндегі жұмыстардың құнынан қосылған құн салығының төленгенін растайтын тауарларды әкелу және жанама салықтарды төлеу туралы өтінішті;

      7) тиісті уәкiлеттi мемлекеттік органның тауарларды қайта өңдеу шарттары туралы қорытындысын;

      8) осы Кодекстің 152-бабының 7-тармағында көзделген, салық төлеушінің Қазақстан Республикасының заңнамасында айқындалған тәртіппен Қазақстан Республикасының аумағындағы екінші деңгейдегі банктерде ашылған банктік шоттарына валюталық түсімнің түскенін растайтын құжаттарды ұсынады.

      4. Қазақстан Республикасының салық төлеушісі Еуразиялық экономикалық одаққа мүше басқа мемлекеттің аумағынан Қазақстан Республикасының аумағына әкелінген алыс-беріс шикізатын қайта өңдеу жөніндегі жұмыстарды қайта өңдеу өнімдерін кейіннен Еуразиялық экономикалық одаққа мүше болып табылмайтын мемлекеттің аумағына өткізе отырып орындаған жағдайда, алыс-беріс шикізатын қайта өңдеу жөніндегі жұмыстарды орындау фактісін растау үшін Қазақстан Республикасының салық төлеушісі:

      1) Еуразиялық экономикалық одаққа мүше мемлекеттердің салық төлеушілері арасында жасалған шарттарды (келісімшарттарды);

      2) алыс-беріс шикізатын қайта өңдеу жөніндегі жұмыстарды орындау фактісін растайтын құжаттарды;

      3) Қазақстан Республикасының аумағына алыс-беріс шикізатының әкелінуін растайтын құжаттарды (оның ішінде қайта өңдеу өнімдерін әкелу (әкету) туралы міндеттемені);

      4) Қазақстан Республикасының аумағынан қайта өңдеу өнімдерінің әкетілуін растайтын құжаттарды (оның ішінде қайта өңдеу өнімдерін әкелу (әкету) туралы міндеттеменің орындалуы);

      5) тауарларды Еуразиялық экономикалық одаққа мүше болып табылмайтын мемлекеттің аумағына экспорттың кедендік рәсімінде әкету кезінде ресімделген тауарларға арналған декларацияның Еуразиялық экономикалық одаққа мүше мемлекеттің кедендік декларациялауды жүзеге асырған кеден органы растаған көшірмесін;

      6) салық органдарының ақпараттық жүйелерінде кеден органдарының тауарларды іс жүзінде әкету туралы хабарламасы бар электрондық құжат түріндегі, сондай-ақ тауарлар экспортын растайтын құжат болып табылатын тауарларға арналған декларацияны ұсынады. Осы тармақшада көзделген электрондық құжат түріндегі тауарларға арналған декларация болған кезде осы баптың 4-тармағының 5) тармақшасында белгіленген құжатты ұсыну талап етілмейді;

      7) осы Кодекстің 152-бабының 7-тармағында көзделген, салық төлеушінің Қазақстан Республикасының заңнамасында айқындалған тәртіппен Қазақстан Республикасының аумағындағы екінші деңгейдегі банктерде ашылған банктік шоттарына валюталық түсімнің түскенін растайтын құжаттарды;

      8) тиісті уәкiлеттi мемлекеттік органның тауарларды қайта өңдеу шарттары туралы қорытындысын ұсынады.

      5. Еуразиялық экономикалық одаққа мүше басқа мемлекеттің аумағынан Қазақстан Республикасының аумағына қайта өңдеу өнімдерін кейіннен Қазақстан Республикасының аумағында өткізе отырып әкелінген алыс-беріс шикізатын қайта өңдеу жөніндегі жұмыстарға осы Кодекстің 422-бабының 1-тармағында белгіленген мөлшерлеме бойынша қосылған құн салығы салынуға жатады.

      6. Қазақстан Республикасының салық төлеушісі алыс-беріс шикізатын қайта өңдеуге әкелуді (әкетуді) жүзеге асырған жағдайда, мемлекеттік жоспарлау жөніндегі орталық уәкілетті органмен келісу бойынша уәкілетті орган бекіткен тәртіппен, нысан бойынша және мерзімдерде қайта өңдеу өнімдерін әкету (әкелу) туралы міндеттемені, сондай-ақ оның орындалуын ұсынады.

      7. Алыс-беріс шикізатын қайта өңдеу уәкілетті орган белгілеген тауарларды қайта өңдеу шарттарына сәйкес келуге тиіс.

      8. Тиісті уәкілетті мемлекеттік органның тауарларды қайта өңдеу шарттары туралы қорытындысы мынадай мәліметтерді қамтуға тиіс:

      1) Еуразиялық экономикалық одақтың сыртқы экономикалық қызметінің бірыңғай тауар номенклатурасына сәйкес тауарлар мен қайта өңдеу өнімдерінің атауы, сыныптамасы, олардың саны және құны;

      2) қайта өңдеуге арналған шарттың (келісімшарттың) күні мен нөмірі, қайта өңдеу мерзімі;

      3) қайта өңдеу өнімдерінің шығу нормалары;

      4) қайта өңдеу сипаттамасы;

      5) қайта өңдеуді жүзеге асыратын тұлға туралы мәліметтер.

      9. Тұлғаның уәжді сұрау салуы бойынша салық органының рұқсатымен, егер қайта өңдеу өнімдері өзінің сипаты, саны, құны, сапасы мен техникалық сипаттамалары бойынша қайта өңдеу өнімдеріне сәйкес келетін болса, оларды бұрын қайта өңдеуші өндірген тауарлармен алмастыруға жол беріледі.

      Ескерту. 449-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

450-бап Алыс-беріс шикізатын қайта өңдеу мерзімі

      1. Қазақстан Республикасының аумағынан Еуразиялық экономикалық одаққа мүше мемлекеттің аумағына әкетілген, сондай-ақ Қазақстан Республикасының аумағына Еуразиялық экономикалық одаққа мүше мемлекеттердің аумағынан әкелінген алыс-беріс шикізатын қайта өңдеу мерзімі алыс-беріс шикізатын қайта өңдеуге арналған шарттың (келісімшарттың) талаптарына сәйкес айқындалады және алыс-беріс шикізатын есепке қабылдау және (немесе) тиеп-жөнелту күнінен бастап екі жылдан аспайды.

      2. Осы баптың 1-тармағында белгіленген мерзімнен асып кеткен жағдайда, Қазақстан Республикасының аумағына қайта өңдеу үшін әкелінген алыс-беріс шикізаты салық салу мақсатында салық салынатын импорт деп танылады және тауарлар осы тарауға сәйкес Қазақстан Республикасының аумағына әкелінген күннен бастап оған қосылған құн салығы салынуға жатады.

      3. Көрсетілген баптың 1-тармағында белгіленген мерзімнен асып кеткен жағдайда, Қазақстан Республикасының аумағынан Еуразиялық экономикалық одаққа мүше мемлекеттің аумағына қайта өңдеу үшін әкетілген алыс-беріс шикізаты салық салу мақсатында өткізу бойынша салық салынатын айналым деп танылады және осы Кодекстің 393-бабының 3-тармағында және осы Кодекстің 447-бабының 2 және 3-тармақтарында белгіленген жағдайларды қоспағанда, Қазақстан Республикасының аумағынан алыс-беріс шикізаты әкетілген күннен бастап осы Кодекстің 422-бабының 1-тармағында белгіленген мөлшерлеме бойынша оған қосылған құн салығы салынуға жатады.

      Осы тармақтың мақсаттарында белгіленген мерзімдерде Қазақстан Республикасының аумағына қайта әкелінбеген алыс-беріс шикізатын қайта өңдеу өнімдерінің көлеміне тура келетін алыс-беріс шикізаты бойынша салық салынатын айналымның мөлшері халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес әзірленген есеп саясаты негізінде осындай қайта өңдеу өнімдерінің өзіндік құнына енгізілген алыс-беріс шикізаты құнының мөлшерінде айқындалады.

      Осы бапты қолдану мақсаттары үшін салық төлеушінің есепке алу саясатында белгіленген өзіндік құнды айқындау әдісі күнтізбелік бір жыл ішінде өзгертілуге жатпайды.

      Ескерту. 450-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2018 бастап қолданысқа енгізіледі) Заңымен.

451-бап. Еуразиялық экономикалық одақта қосылған құн салығынан босатылған айналымдар мен импорт

      1. Мыналарды:

      1) егер Қазақстан Республикасы оларды өткізу орны болып табылса, осы Кодекстің 45-тарауында көрсетілген жұмыстарды, көрсетілетін қызметтерді;

      2) Қазақстан Республикасының аумағына Еуразиялық экономикалық одаққа мүше мемлекеттердің аумағынан әкелінген тауарды жөндеу бойынша, оны қалпына келтіруді, құрамдас бөліктерін ауыстыруды қоса алғанда, көрсетілетін қызметтерді өткізу бойынша айналымдар қосылған құн салығынан босатылады.

      Осы Кодекстің 441-бабының 3-тармағында көзделген құжаттар осы тармақшада көрсетілген қызметтердің көрсетілгенін растайтын құжаттар болып табылады.

      Осы тармақшада көрсетілген қызметтердің тізбесін уәкілетті орган бекітеді;

      3) Қазақстан Республикасының салық төлеушісі Еуразиялық экономикалық одаққа мүше басқа мемлекеттің салық төлеушісіне көрсететін халықаралық байланыс қызметтерін өткізу бойынша айналымдар қосылған құн салығынан босатылады.

      2. Мынадай тауарлар импорты қосылған құн салығынан босатылады:

      1) осы Кодекстiң 399-бабы 1-тармағының 1), 2), 4) – 13) және 15) тармақшаларында көзделген.

      Еуразиялық экономикалық одақ шеңберiнде осы тармақшада көрсетiлген тауарлар импортын қосылған құн салығынан босату тәртібін уәкілетті орган айқындайды;

      2) шартта (келісімшартта) көзделген кепілдендірілген қызмет көрсету шеңберінде импортталатын.

      Тауарды сатып алуға негіз болған, кепілдендірілген қызмет көрсетуді көздейтін шарт (келісімшарт), тауарға ілеспе құжаттар, шартқа (келісімшартқа) қатысушылар растаған кінә қою және ақау актісі кепілдендірілген қызмет көрсету шеңберінде тауарлардың импортын растау болып табылады;

      3) инвестициялық келісімшарт шеңберінде бір мезгілде мынадай талаптарға сәйкес келетін:

      шикізат және (немесе) материалдар мемлекеттік жоспарлау жөніндегі орталық уәкілетті органмен және бюджеттік жоспарлау жөніндегі орталық уәкілетті органмен келісу бойынша инвестициялар жөніндегі уәкілетті мемлекеттік орган бекіткен инвестициялық келісімшарт шеңберінде импорты қосылған құн салығынан босатылатын шикізат және (немесе) материалдар тізбесіне енгізілген;

      әкелінген шикізатты және (немесе) материалдарды қосылған құн салығын төлеуші қызметті инвестициялық келісімшарт шеңберінде жүзеге асыру кезінде ғана талап қою мерзімінің шегінде пайдаланатын шикізат және (немесе) материалдар.

      Инвестициялық келісімшарт шеңберінде шикізат және (немесе) материалдар импортын қосылған құн салығынан босату Қазақстан Республикасының заңды тұлғаларына Қазақстан Республикасының кәсіпкерлік саласындағы заңнамасына сәйкес жасалған инвестициялық келісімшартқа қосымша болып табылатын жұмыс бағдарламасында көзделген тіркелген активтер пайдалануға енгізілген айдың 1-күнінен бастап үздіксіз бес жыл бойғы мерзімге ұсынылады. Егер жұмыс бағдарламасында екі және одан да көп тіркелген активтерді енгізу көзделген жағдайда, инвестициялық келісімшарт шеңберінде шикізат және (немесе) материалдар импортын қосылған құн салығын төлеуден босату мерзімін есептеу жұмыс бағдарламасы бойынша алғашқы тіркелген активті пайдалануға берілген айдың 1-күнінен бастап жүргізіледі.

      Салық төлеуші импортталған тауарларды есепке қабылдаған күннен бастап бес жыл ішінде осы тармақшада белгіленген талаптар бұзылған жағдайда, импортталатын шикізат және (немесе) материалдар бойынша қосылған құн салығы Қазақстан Республикасының салық заңнамасында айқындалған тәртіппен және мөлшерде импортталатын тауарларға, оларды әкелген кезде қосылған құн салығын төлеу үшін белгіленген мерзімнен бастап өсімпұл есептеле отырып төленуге жатады;

      4) мынандай шарттар сақталған кезде:

      көлік құралдарын өндірушілерге қатысты – индустриялық қызметті мемлекеттік қолдау саласындағы уәкілетті органмен моторлы көлік құралдарын өнеркәсіптік құрастыру туралы келісім немесе көлік құралдарын өнеркәсіптік құрастыру туралы келісім болса;

      ауыл шаруашылығы техникасын өндірушілерге қатысты – индустриялық қызметті мемлекеттік қолдау саласындағы уәкілетті органмен ауыл шаруашылығы техникасын өнеркәсіптік құрастыру туралы келісім болса;

      құрамдастарды өндірушілерге қатысты – индустриялық қызметті мемлекеттік қолдау саласындағы уәкілетті органмен көлік құралдарына және (немесе) ауыл шаруашылығы техникасына құрамдастарды өнеркәсіптік құрастыру туралы келісім болса, Қазақстан Республикасының Үкіметі айқындайтын арнайы инвестициялық келісімшарттар жасасу жөніндегі уәкілетті органмен жасалған арнайы инвестициялық келісімшарт шеңберінде заңды тұлға еркін қойма немесе "Qyzyljar" арнайы экономикалық аймағының еркін кедендік аймағы кедендік рәсімімен орналастырған көлік құралдарының және (немесе) ауыл шаруашылығы техникасының құрамындағы шикізаттың және (немесе) материалдардың, сондай-ақ олардың құрамдастарының.

      3. Қазақстан Республикасының аумағына бұрын әкелінген тауарлар Қазақстан Республикасының заңнамасына сәйкес импорт бойынша қосылған құн салығынан босатылғаннан өзге мақсаттарда пайдаланылған жағдайда, мұндай тауарлардың импорты бойынша қосылған құн салығы тауарды әкелген кезде қосылған құн салығын төлеу үшін осы Кодексте белгіленген мерзімнің соңғы күніне төленуге жатады.

      4. Қазақстан Республикасының салық төлеушісі – лизинг алушысы Еуразиялық экономикалық одаққа мүше басқа мемлекеттің лизинг берушісіне лизинг шарты бойынша төлейтін сыйақы қосылған құн салығынан босатылады.

      5. Қазақстан Республикасының Үкіметі айқындайтын арнайы инвестициялық келісімшарттар жасасу жөніндегі уәкілетті органмен арнайы инвестициялық келісімшарт жасасқан заңды тұлға мынадай шарттар сақталған кезде:

      1) тауарлар арнайы экономикалық аймақтың немесе еркін қойманың кедендік рәсімімен орналастырылса;

      2) еркін кедендік аймақтың немесе еркін қойманың кедендік рәсімі ішкі тұтыну үшін шығарудың кедендік рәсімімен аяқталса;

      3) Қазақстан Республикасының кеден заңнамасына сәйкес дайын өнім құрамындағы тауарларды сәйкестендіру жүзеге асырылса, арнайы экономикалық аймақтың немесе еркін қойманың аумағында өндірілген дайын өнім құрамындағы тауарлардың импорты кезінде қосылған құн салығын төлеуден босатуды қолдануға құқылы.

      Ескерту. 451-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі); 24.06.2021 № 53-VII (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі) Заңдарымен.

452-бап. Еуразиялық экономикалық одақта қосылған құн салығының сомаларын есепке жатқызу тәртібі

      1. Егер осы бапта өзгеше белгіленбесе, қосылған құн салығы осы Кодекстің 46-тарауында айқындалған тәртіппен есепке жатқызылады.

      2. Еуразиялық экономикалық одаққа мүше мемлекеттердің аумағынан Қазақстан Республикасының аумағына тауарлардың импорты кезінде Қазақстан Республикасының бюджетіне белгіленген тәртіппен төленген импортталған тауарлар бойынша қосылған құн салығының сомасы есептелген және (немесе) есепке жазылған сомалар шегінде есепке жатқызылады.

      Бюджетке төленген, бірақ осы Кодекстің 444-бабының 6-тармағына сәйкес айқындалатын салықтық кезең үшін салық салынатын импорттың мөлшеріне тура келетін қосылған құн салығының сомасынан аспайтын қосылған құн салығының сомасы лизинг шарты (келісімшарты) бойынша тауарлардың импорты кезінде есепке жатқызылған қосылған құн салығының сомасы болып табылады. Бұл ретте алдыңғы салық кезеңдері үшін есепке жазылған (есептелген) және, оның ішінде осы Кодекстің 101, 102 және 103-баптарында айқындалған тәртіппен ағымдағы салықтық кезеңде есепке жатқызу арқылы төленген қосылған құн салығының сомалары ағымдағы салықтық кезеңде есепке жатқызылуға тиіс.

      3. Қазақстан Республикасының салық төлеушісі – лизинг берушісі Еуразиялық экономикалық одаққа мүше басқа мемлекеттің лизинг алушысы – салық төлеушісі алуға жататын тауарларды (лизинг нысаналарын) лизингке берген кезде Қазақстан Республикасының салық төлеушісі – лизинг берушісі есепке жатқызуға тиіс қосылған құн салығының сомасы тауарлардың (лизинг нысаналарының) құнына тура келетін бөлігінде сыйақыны есепке алмай әрбір лизингтік төлем бойынша айқындалады.

453-бап. Шот-фактура

      1. Егер осы бапта өзгеше белгіленбесе, шот-фактураларды жазып беру тәртібі осы Кодекстің 47-тарауына сәйкес айқындалады.

      2. Қазақстан Республикасының аумағынан Еуразиялық экономикалық одаққа мүше басқа мемлекеттің аумағына тауарлардың экспорты жағдайында шот-фактура өткізу бойынша айналым жасалған күннен кейін күнтізбелік жиырма күннен кешіктірмей жазып беріледі.

      3. Еуразиялық экономикалық одаққа мүше басқа мемлекеттің аумағынан Қазақстан Республикасының аумағына қайта өңдеу өнімдерін кейіннен басқа мемлекеттің аумағына әкету үшін әкелінген алыс-беріс шикізатын қайта өңдеу жөніндегі жұмыстарды орындаған жағдайда, шот-фактура алыс-беріс шикізатын қайта өңдеу жөніндегі жұмыстардың орындалғандығын растайтын құжатқа қол қойылған күні жазып беріледі.

      4. Осы баптың 2 және 3-тармақтарында көрсетілген жағдайларда жазып берілетін шот-фактура осы Кодекстің 412-бабының 5-тармағында белгіленген талаптарға сәйкес келуге, сондай-ақ онда:

      1) өткізу бойынша айналым жасалған күн;

      2) тұлғаны Еуразиялық экономикалық одаққа мүше мемлекетте сатып алушы салық төлеуші ретінде сәйкестендіретін нөмір көрсетілуге тиіс.

      5. Қазақстан Республикасының салық төлеушісі – лизинг берушісі Еуразиялық экономикалық одаққа мүше басқа мемлекеттің салық төлеушісі – лизинг алушысы алуға жататын тауарларды (лизинг нысанасын) лизингке берген кезде шот-фактура сыйақы есепке алынбай әрбір лизингтік төлемнің күніне лизинг шартында көзделген тауардың (лизинг нысанасының) бастапқы құнының бір бөлігі мөлшерінде, бірақ іс жүзінде алынған төлем сомасынан аспайтын мөлшерде жазып беріледі.

      Қазақстан Республикасы салық төлеушісінің – лизинг берушісінің сыйақы сомасы шот-фактурада жеке жолмен бөліп көрсетілуге тиіс.

      6. Импорттаушы Еуразиялық экономикалық одаққа мүше мемлекеттердің аумағынан Қазақстан Республикасының аумағына әкелінген тауарларды бір салықтық кезеңде өткізген кезде шот-фактура электрондық нысанда салықтық кезеңнен кейінгі айдың 20-күнінен кешіктірілмей жазып беріледі.

      Өзге жағдайларда импорттаушы Еуразиялық экономикалық одаққа мүше мемлекеттердің аумағынан Қазақстан Республикасының аумағына әкелінген тауарларды өткізген кезде шот-фактура осы Кодекстің 47-тарауында белгіленген мерзімдерде жазып беріледі.

      Ескерту. 453-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

454-бап. Тауарлардың импорты кезінде қосылған құн салығын төлеушілерді айқындау ерекшеліктері

      1. Егер тауарларды Қазақстан Республикасының салық төлеушісі Еуразиялық экономикалық одаққа мүше басқа мемлекеттің салық төлеушісімен жасасқан шарт (келісімшарт) негізінде сатып алған жағдайда, қосылған құн салығын төлеуді тауарлар аумағына импортталған Қазақстан Республикасының салық төлеушісі (тауарлардың меншік иесі не комиссионер, сенім білдірілген өкіл, оператор) жүзеге асырады.

      Осы тараудың мақсаты үшін тауарлардың меншік иесі деп тауарларға меншік құқығы бар немесе тауарларға меншік құқығының өтуі шартпен (келісімшартпен) көзделген тұлға түсінілуі керек.

      2. Егер тауарларды Қазақстан Республикасының салық төлеушісі Еуразиялық экономикалық одаққа мүше басқа мемлекеттің салық төлеушісімен жасасқан шарт (келісімшарт) негізінде сатып алған жағдайда және бұл ретте тауарлар Еуразиялық экономикалық одаққа мүше үшінші мемлекеттің аумағынан импортталса, қосылған құн салығын аумағына тауарлар импортталған Қазақстан Республикасының салық төлеушісі – тауарлардың меншік иесі төлейді.

      3. Егер тауарларды Еуразиялық экономикалық одаққа мүше бір мемлекеттің салық төлеушісі комиссия, тапсырма шарты негізінде Қазақстан Республикасының салық төлеушісіне өткізсе және тауарлар Еуразиялық экономикалық одаққа мүше үшінші мемлекеттің аумағынан импортталса, қосылған құн салығын төлеуді аумағына тауарлар импортталған Қазақстан Республикасының салық төлеушісі – комиссионер, сенім білдірілген өкіл жүзеге асырады.

      4. Егер Қазақстан Республикасының салық төлеушісі Қазақстан Республикасының басқа салық төлеушісі ұйымдастырған көрме-жәрмеңкелік саудада Еуразиялық экономикалық одаққа мүше басқа мемлекеттің салық төлеушісі Қазақстан Республикасының аумағына бұрын импорттаған, олар бойынша қосылған құн салығы төленбеген тауарларды сатып алған жағдайда, егер осы тармақта өзгеше көзделмесе, қосылған құн салығын төлеуді Қазақстан Республикасының салық төлеушісі – тауарлардың меншік иесі не комиссионер, сенім білдірілген өкіл (оператор) жүзеге асырады.

      Қазақстан Республикасының салық төлеушісі ұйымдастырған көрме-жәрмеңкелік саудада Еуразиялық экономикалық одаққа мүше мемлекеттердің аумағынан Қазақстан Республикасының аумағына бұрын импортталған, олар бойынша қосылған құн салығы төленбеген тауарларды Қазақстан Республикасының салық төлеушісі сатып алған кезде қосылған құн салығын төлеуді бейрезидентпен оларды сатып алу-сату шарттары (келісімшарттары) болған кезде тауарлардың меншік иесі жүзеге асырады.

      Тауарларды сатып алуға-сатуға арналған шарттар (келісімшарттар) болмаған кезде мұндай тауарлар бойынша қосылған құн салығын төлеуді көрме-жәрмеңкелік сауданы ұйымдастырған Қазақстан Республикасының салық төлеушісі жүзеге асырады.

      Көрме-жәрмеңкелік сауданы ұйымдастыратын Қазақстан Республикасының салық төлеушісі Еуразиялық экономикалық одаққа мүше мемлекеттерден саудаға қатысушылардың тізімін қоса тіркей отырып, оны өткізерден он жұмыс күні бұрын орналасқан жері бойынша салық органын осындай сауда өткізілетіні туралы жазбаша түрде хабардар етуге міндетті.

      Көрме-жәрмеңкелік сауда бойынша қосылған құн салығының төленуін бақылау тәртібін уәкілетті орган айқындайды.

      5. Егер тауарлар Қазақстан Республикасының салық төлеушісі мен Еуразиялық экономикалық одаққа мүше болып табылмайтын мемлекеттің салық төлеушісі арасындағы шарт негізінде сатып алынған жағдайда және бұл ретте тауарлар Еуразиялық экономикалық одаққа мүше басқа мемлекеттің аумағынан импортталса, қосылған құн салығын аумағына тауарлар импортталған Қазақстан Республикасының салық төлеушісі – тауарлардың меншік иесі не комиссионер, сенім білдірілген өкіл (оператор) төлейді.

455-бап. Комиссия (тапсырма) шарттары бойынша тауарлардың Еуразиялық экономикалық одаққа мүше мемлекеттердің аумақтарынан Қазақстан Республикасының аумағына импорты кезінде қосылған құн салығын есептеу ерекшеліктері

      Ескерту. 455-баптың тақырыбына өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

      1. Комиссионер (сенім білдірілген өкіл) тауарларды Қазақстан Республикасының аумағына комиссия (тапсырма) шарттары негізінде әкелген кезде импортталған тауарлар бойынша қосылған құн салығын есептеу және бюджетке аудару жөніндегі міндет комиссионерге (сенім білдірілген өкілге) жүктеледі.

      Бұл ретте Қазақстан Республикасының аумағына импортталған тауарлар бойынша комиссионер (сенім білдірілген өкіл) төлеген қосылған құн салығының сомасы осындай тауарларды сатып алушы комиссионер (сенім білдірілген өкіл) сатып алушының атына жазып берген шот-фактураның, сондай-ақ осы Кодекстің 456-бабының 7-тармағында көзделген, салық органының белгісі бар тауарларды әкелу және жанама салықтарды төлеу туралы өтініш көшірмесінің негізінде есепке жатқызылуға тиіс.

      2. Комиссионердің өз атынан және комитент есебінен тауарларды өткізуі, жұмыстарды орындауы немесе қызметтер көрсетуі комиссионердің өткізу бойынша айналымы болып табылмайды.

      3. Сенім білдірілген өкілдің сенім білдірушінің атынан және есебінен тауарларды өткізуі, жұмыстарды орындауы немесе қызметтер көрсетуі сенім білдірілген өкілдің өткізу бойынша айналымы болып табылмайды.

      4. Еуразиялық экономикалық одаққа мүше мемлекеттің салық төлеушісі-комитент (сенім білдіруші) пен Қазақстан Республикасының аумағында тауарларды өткізетін Қазақстан Республикасының салық төлеушісі-комиссионер (сенім білдірілген өкіл) арасында жасалған комиссия (тапсырма) шарттары бойынша Қазақстан Республикасының аумағына әкелінген тауарлар бойынша шот-фактураларды жазып беруді комиссионер (сенім білдірілген өкіл) жүзеге асырады. Бұл ретте шот-фактура өнім берушінің "комиссионер" ("сенім білдірілген өкіл") деген мәртебесін көрсете отырып жазып беріледі.

      Комиссионер (сенім білдірілген өкіл) сатып алушыға жазып беретін шот-фактурада осы Кодекстің 412-бабы 5-тармағының 1) – 7) тармақшаларында белгіленген деректемелер, тауарлардың қосылған құн салығын есепке алмағандағы құны, сондай-ақ шот-фактураға қоса берілетін тауарларды әкелу және жанама салықтарды төлеу туралы өтініштің нөмірі мен күні көрсетілуге тиіс.

      Импортталатын тауарлар бойынша комиссионер (сенім білдірілген өкіл) төлеген қосылған құн салығының сомасы шот-фактурада жеке жолмен бөліп көрсетіледі.

      Мұндай шот-фактураға комиссионерден (сенім білдірілген өкілден) алынған, тауарларды импорттаған кезде комиссионер (сенім білдірілген өкіл) төлеген қосылған құн салығын есепке жатқызу үшін негіз болып табылатын тауарларды әкелу және жанама салықтарды төлеу туралы өтініштің көшірмесі қоса беріледі.

      Қазақстан Республикасының аумағына тауарлардың импорты кезінде комиссионер (сенім білдірілген өкіл) төлеген импортталған тауарлар бойынша қосылған құн салығын комиссионер (сенім білдірілген өкіл) есепке жатқызбайды.

      5. Импортталған тауарларды комиссионер (сенім білдірілген өкіл) есепке қабылдаған күн комиссия (тапсырма) шарттары негізінде тауарларды Қазақстан Республикасының аумағына әкелген кезде салық салынатын импорттың жасалған күні болып табылады.

      Осы тармақтың мақсаттары үшін комитент (сенім білдіруші) комиссионердің (сенім білдірілген өкілдің) атына жасаған тауарлардың берілгенін растайтын бастапқы құжаттың күні есепке қабылдаған күн болып табылады.

      6. Комиссия (тапсырма) шартының талаптарына сәйкес келетін жағдайларда тауарларды өткізген, жұмыстарды орындаған, қызметтерді көрсеткен кезде комиссионердің (сенім білдірілген өкілдің) салық салынатын айналымының мөлшері комиссия (тапсырма) шарты бойынша сыйақы негізінде айқындалады.

      Ескерту. 455-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

456-бап. Еуразиялық экономикалық одақта тауарлардың импорты кезінде қосылған құн салығын есептеу және төлеу тәртібі

      1. Егер осы бапта өзгеше белгіленбесе, Еуразиялық экономикалық одақта қосылған құн салығын есептеу және төлеу тәртібі осы Кодекстің 48-тарауына сәйкес айқындалады.

      2. Еуразиялық экономикалық одаққа мүше мемлекеттердің аумағынан Қазақстан Республикасының аумағына тауарлардың, оның ішінде алыс-беріс шикізатын қайта өңдеу өнімдері болып табылатын тауарлардың импорты кезінде салық төлеуші орналасқан (тұрғылықты) жеріндегі салық органына тауарларды әкелу және жанама салықтарды төлеу туралы, оның ішінде лизинг шарттары (келісімшарттары) бойынша өтінішті, егер осы тармақта өзгеше белгіленбесе, салықтық кезеңнен кейінгі айдың 20-ынан кешіктірмей қағаз жеткізгіште және электрондық нысанда не электрондық нысанда ғана ұсынуға міндетті.

      Салық төлеуші тауарларды әкелу және жанама салықтарды төлеу туралы өтінішпен бір мезгілде салық органына мынадай құжаттарды ұсынады:

      1) импортталған тауарлар бойынша жанама салықтардың іс жүзінде төленгенін растайтын банктің үзінді көшірмесі және (немесе) Қазақстан Республикасының банктер және банк қызметі туралы заңнамасында көзделген, импортталған тауарлар бойынша жанама салықтарды төлеу жөніндегі салықтық міндеттеменің орындалғанын растайтын өзге де төлем құжаты немесе осы Кодекстің 451-бабының талаптарын ескере отырып, қосылған құн салығынан босатылғанын растайтын құжат.

      Бұл ретте көрсетілген құжаттар қосылған құн салығын төлеудің өзге тәртібі кезінде, сондай-ақ салық төлеуші көрсетілген артық төленген сомаларды салықтардың және бюджетке төленетін төлемдердің басқа да түрлері бойынша есепке жатқызуға немесе есеп айырысу шотына қайтаруға өтініш бермеген болса, импортталған тауарлар бойынша қосылған құн салығы бойынша алдағы төлемдер есебіне есепке жатқызылуға тиіс импортталған тауарлар бойынша қосылған құн салығы бойынша жеке шоттарда артық төленген төлемдер болған жағдайда ұсынылмайды.

      Лизинг шарттары (келісімшарттары) бойынша осы тармақшада көрсетілген құжаттар лизинг шартында (келісімшартында) көзделген, есепті салықтық кезеңге тура келетін лизингтік төлемнің мерзімі бойынша осы тармақта белгіленген мерзімде ұсынылады;

      2) тауарлардың Еуразиялық экономикалық одаққа мүше бір мемлекеттің аумағынан Қазақстан Республикасының аумағына өткізілгенін растайтын тауарға ілеспе және (немесе) өзге де құжаттар (егер тауарларды өткізудің жекелеген түрлері, оның ішінде тауарларды көлік құралдарын пайдаланбай өткізу үшін Қазақстан Республикасының заңнамасында осы құжаттарды ресімдеу көзделмесе, көрсетілген құжаттар ұсынылмайды);

      3) Еуразиялық экономикалық одаққа мүше мемлекеттің заңнамасында ұсынылуы (жазып берілуі) көзделген жағдайда, тауарларды тиеп-жөнелту кезінде Еуразиялық экономикалық одаққа мүше мемлекеттің заңнамасына сәйкес ресімделген шот-фактуралар.

      Егер Еуразиялық экономикалық одаққа мүше мемлекеттің заңнамасында шот-фактураны ұсыну (жазып беру) көзделмеген болса не тауарлар Еуразиялық экономикалық одаққа мүше мемлекет болып табылмайтын мемлекеттің салық төлеушісінен сатып алынса, шот-фактураның орнына сатушы ұсынған (жазып берген), импортталған тауарлардың құнын растайтын өзге құжат ұсынылады;

      4) солардың негізінде Еуразиялық экономикалық одаққа мүше мемлекеттің аумағынан Қазақстан Республикасының аумағына импортталған тауарлар сатып алынған шарттар (келісімшарттар), тауарлар лизингі (лизинг нысаналары) жағдайында – лизинг шарттары (келісімшарттары), заттар түрінде қарыз берілген жағдайда – қарыз шарттары, тауарларды дайындау туралы шарттар (келісімшарттар), алыс-беріс шикізатын қайта өңдеуге арналған шарттар (келісімшарттар);

      5) Қазақстан Республикасының салық төлеушісіне Еуразиялық экономикалық одаққа мүше басқа мемлекеттің салық төлеушісі не Еуразиялық экономикалық одаққа мүше болып табылмайтын мемлекеттің салық төлеушісі ұсынған, Еуразиялық экономикалық одаққа мүше үшінші мемлекеттің аумағынан импортталған тауарларды өткізетін ұйымның басшысы (дара кәсіпкер) қол қойған және мөрімен расталған, Еуразиялық экономикалық одаққа мүше үшінші мемлекеттің салық төлеушісі және Еуразиялық экономикалық одаққа мүше осы үшінші мемлекеттің салық төлеушісімен жасалған импортталған тауарды сатып алу туралы шарт (келісімшарт) туралы мынадай:

      тұлғаны Еуразиялық экономикалық одаққа мүше мемлекеттің салық төлеушісі ретінде сәйкестендіретін нөмір;

      Еуразиялық экономикалық одаққа мүше мемлекеттің салық төлеушісінің (ұйымның, дара кәсіпкердің) атауы;

      Еуразиялық экономикалық одаққа мүше мемлекеттің салық төлеушісінің орналасқан (тұрғылықты) жері;

      келісімшарттың (шарттың) нөмірі мен күні;

      өзіндік ерекшеліктің нөмірі мен күні туралы мәліметтерді қамтитын ақпараттық хабар (осы Кодекстің 454-бабының 2, 3, 4 және 5-тармақтарында көзделген жағдайларда).

      Еуразиялық экономикалық одаққа мүше мемлекеттің өзінен тауар сатып алынатын салық төлеушісі өткізілетін тауардың меншік иесі болмаған жағдайда (комиссионер, сенім білдірілген өкіл болып табылса), онда осы тармақшаның бірінші бөлігінің екінші – алтыншы абзацтарында көрсетілген мәліметтер өткізілетін тауардың меншік иесіне қатысты да ұсынылады.

      Ақпараттық хабар шет тілінде ұсынылған жағдайда, қазақ және орыс тілдеріндегі аудармасының болуы міндетті.

      Егер осы тармақшада көзделген мәліметтер осы тармақтың екінші бөлігінің 4) тармақшасында көрсетілген шартта (келісімшартта) қамтылған жағдайда, ақпараттық хабар ұсынылмайды;

      6) комиссия немесе тапсырма шарттары (келісімшарттары) (олар жасалған жағдайда);

      7) солардың негізінде комиссия немесе тапсырма шарттары бойынша Еуразиялық экономикалық одаққа мүше басқа мемлекеттің аумағынан Қазақстан Республикасының аумағына импортталған тауарлар сатып алынған шарттар (келісімшарттар) (қосылған құн салығын комиссионер, сенім білдірілген өкіл төлейтін жағдайларды қоспағанда, осы Кодекстің 454-бабының 2 және 3-тармақтарында көзделген жағдайларда).

      Бөлшек саудада сатып алу-сату жағдайында, осы тармақтың екінші бөлігінің 2), 3) және 4) тармақшаларында көрсетілген құжаттар болмаған кезде Қазақстан Республикасының аумағына импортталған тауарлардың алынғанын (не сатып алынғанын) растайтын құжаттар (оның ішінде бақылау-касса машинасының чектері, тауар чектері, сатып алу актілері) ұсынылады.

      Осы тармақтың екінші бөлігінің 1) – 7) тармақшаларында көрсетілген құжаттардың салық төлеушінің басшысы мен бас бухгалтерінің (ол болған кезде) не салық төлеушінің шешімі бойынша осыған уәкілеттік берілген өзге де адамдардың қолдарымен, сондай-ақ Қазақстан Республикасының заңнамасында көзделген негіздер бойынша салық төлеушіде мөр болмайтын жағдайларды қоспағанда, салық төлеушінің мөрімен расталған көшірмелері ұсынылуы мүмкін.

      Бұл ретте құжаттардың көрсетілген көшірмелері соңғы парағында парақтардың жалпы саны көрсетіле отырып, тігілген, нөмірленген және соңғы парағында салық төлеушінің басшысы мен бас бухгалтерінің (ол болған кезде) не салық төлеушінің шешімі бойынша осыған уәкілеттік берілген өзге де адамдардың қолдарымен, сондай-ақ Қазақстан Республикасының заңнамасында көзделген негіздер бойынша салық төлеушіде мөр болмайтын жағдайларды қоспағанда, салық төлеушінің мөрімен расталған кітап (кітаптар) түрінде ұсынылуы мүмкін.

      Лизинг шарттары (келісімшарттары) бойынша салық төлеуші импортталған тауарлар (лизинг нысаналары) есепке қабылданған айдан – салықтық кезеңнен кейінгі айдың 20-ынан кешіктірмей салық органына тауарларды әкелу және жанама салықтарды төлеу туралы өтінішпен бір мезгілде осы тармақтың екінші бөлігінің 1) – 7) тармақшаларында көзделген құжаттарды ұсынады. Кейіннен салық төлеуші лизинг шартында (келісімшартында) көзделген төлем мерзімінің айынан – салықтық кезеңнен кейінгі айдың 20-ынан кешіктірмей салық органына тауарларды әкелу және жанама салықтарды төлеу туралы өтінішпен бір мезгілде осы тармақтың екінші бөлігінің 1) тармақшасында көзделген құжаттарды (олардың көшірмелерін) ұсынады.

      Лизинг шартында (келісімшартында) көзделген тауарлар (лизинг нысаналары) құнының бір бөлігін төлеу мерзімінің басталу күні тауарларды (лизинг нысаналарын) Қазақстан Республикасының аумағына әкелгеннен кейін басталған жағдайда, салық төлеуші импортталған тауарлар (лизинг нысаналары) есепке қабылданған айдан – салықтық кезеңнен кейінгі айдың 20-ынан кешіктірмей салық органына тауарларды әкелу және жанама салықтарды төлеу туралы өтінішпен бір мезгілде осы тармақтың екінші бөлігінің 2), 3) және 4) тармақшаларында көзделген құжаттарды ұсынады. Бұл ретте салық төлеуші тауарларды әкелу және жанама салықтарды төлеу туралы өтініште қосылған құн салығы бойынша салықтық базаны көрсетпейді.

      Егер лизинг шарты (келісімшарты) бойынша тауарлар (лизинг нысаналары) құнының бір бөлігін төлеу мерзімінің басталу күні тауарларды (лизинг нысаналарын) Қазақстан Республикасының аумағына әкелген күнге дейін белгіленген жағдайда, салық төлеуші импортталған тауарлар (лизинг нысаналары) есепке қабылданған айдан – салықтық кезеңнен кейінгі айдың 20-ынан кешіктірмей салық органына тауарларды әкелу және жанама салықтарды төлеу туралы өтінішпен бір мезгілде осы тармақтың екінші бөлігінің 1) – 4) тармақшаларында көзделген құжаттарды ұсынады.

      Кейіннен салық төлеуші лизинг шартында (келісімшартында) көзделген төлем мерзімінің айынан – салықтық кезеңнен кейінгі айдың 20-ынан кешіктірмей салық органына тауарларды әкелу және жанама салықтарды төлеу туралы өтінішпен бір мезгілде осы тармақтың екінші бөлігінің 1) тармақшасында көзделген құжаттарды (олардың көшірмелерін) ұсынады.

      Тауарларды әкелу және жанама салықтарды төлеу туралы өтініштің нысанын, оны толтыру және ұсыну қағидаларын уәкілетті орган бекітеді.

      3. Тауарларды әкелу және жанама салықтарды төлеу туралы өтінішті қағаз жеткізгіште (төрт данада) және электрондық нысанда мыналар ұсынады:

      1) осы Кодекстің 451-бабының 2-тармағына сәйкес қосылған құн салығын төлеуден босатыла отырып және (немесе) осы Кодекстің 428-бабына сәйкес қосылған құн салығын есепке жатқызу әдісімен төлей отырып, тауарларды Еуразиялық экономикалық одаққа мүше мемлекеттердің аумағынан Қазақстан Республикасының аумағына импорттайтын тұлғалар;

      2) осы Кодекстің 459-бабының 2-тармағында көзделген тауарларды әкелу және жанама салықтарды төлеу туралы өтінішке өзгерістер мен толықтырулар енгізілген жағдайда салық төлеуші.

      4. Тауарларды әкелу және жанама салықтарды төлеу туралы өтініш электрондық нысанда ғана ұсынылған кезде осы баптың 2-тармағы екінші бөлігінің 1) – 7) тармақшаларында көрсетілген құжаттар ұсынылмайды.

      Осы тармақтың ережесі осы баптың 3-тармағында белгіленген жағдайларда қолданылмайды.

      5. Импортталған тауарлар бойынша қосылған құн салығы салық төлеушілердің орналасқан (тұрғылықты) жері бойынша салықтық кезеңнен кейінгі айдың 20-ынан кешіктірмей төленеді.

      Импортталған тауарлардың бағасы осы Кодекстің 444-бабының 8-тармағына сәйкес ұлғайту жағына өзгертілген жағдайда импортталған тауарлар бойынша қосылған құн салығы шартқа (келісімшартқа) қатысушылар импортталған тауарлардың бағасын өзгерткен айдан кейінгі айдың 20-ынан кешіктірмей төленеді.

      6. Тауарлар, оның ішінде алыс-беріс шикізатын қайта өңдеу өнімдері болып табылатын тауарлар, лизинг шарттары (келісімшарттары) бойынша тауарлар (лизинг нысаналары) есепке қабылданған немесе лизинг шартында (келісімшартында) көзделген төлем мерзімі басталатын күнтізбелік ай осындай импортталған тауарларды Еуразиялық экономикалық одаққа мүше мемлекеттердің аумағынан Қазақстан Республикасының аумағына импорттау кезінде жанама салықтарды есептеу мен төлеуге арналған салықтық кезең болып табылады.

      Бұл ретте салықтық міндеттемені салықтық кезең ішінде орындауға жол беріледі.

      7. Салық органдарының тауарларды әкелу және жанама салықтарды төлеу туралы өтініште импортталған тауарлар бойынша қосылған құн салығын төлеу фактісін тиісті белгі қою арқылы растауы не растаудан уәжді бас тартуы уәкілетті орган көздеген жағдайларда және тәртіппен жүзеге асырылады.

      Қағаз жеткізгіште және электрондық нысанда ұсынылған өтініштер бойынша қосылған құн салығын төлеу фактісін растауды салық органы өтініш қағаз жеткізгіште келіп түскен күннен бастап он жұмыс күні ішінде осындай өтінішке тиісті белгі қою арқылы жүргізеді.

      Осы баптың 4-тармағына сәйкес ұсынылған өтініштер бойынша қосылған құн салығын төлеу фактісін растауды салық органы өтініш электрондық нысанда келіп түскен күннен бастап үш жұмыс күні ішінде салық төлеушіге жанама салықтарды төлеу фактісін растау туралы электрондық нысанда хабарлама жіберу арқылы жүргізеді.

      8. Қағаз жеткізгіште және электрондық нысанда ұсынылған өтініштер бойынша қосылған құн салығын төлеу фактісін растаудан бас тартуды салық органы өтініш қағаз жеткізгіште келіп түскен күннен бастап он жұмыс күні ішінде салық төлеушіге қағаз жеткізгіште уәжді бас тартуды жіберу арқылы жүргізеді.

      Осы баптың 4-тармағына сәйкес ұсынылған өтініштер бойынша қосылған құн салығын төлеу фактісін растаудан бас тартуды салық органы өтініш электрондық нысанда келіп түскен күннен бастап үш жұмыс күні ішінде салық төлеушіге электрондық нысанда уәжді бас тартуды жіберу арқылы жүргізеді.

      9. Осы баптың 8-тармағында көрсетілген жағдайларда салық төлеуші уәжді бас тартуды алған күннен бастап күнтізбелік он бес күн ішінде бұзушылықтарды жоя отырып, салық органына тауарларды әкелу және жанама салықтарды төлеу туралы өтінішті ұсынуға міндетті.

      10. Импортталған тауарлардың бағасы осы Кодекстің 444-бабының 8-тармағына сәйкес ұлғайту жағына өзгертілген жағдайда тауарларды әкелу және жанама салықтарды төлеу туралы өтініш шартқа (келісімшартқа) қатысушылар импортталған тауарлар бағасын өзгерткен айдан кейінгі айдың 20-ынан кешіктірмей электрондық нысанда ұсынылады.

      Бұл ретте тауарларды әкелу және жанама салықтарды төлеу туралы өтініште сатып алынған импортталған тауарлардың өзгертілген құны көрсетіледі.

      Бағаны өзгерту туралы шарт (келісімшарт), салық салынатын импорт және қосылған құн салығы бойынша өзгертілген мән қамтылатын қосымша шот-фактура (егер шот-фактураны ұсыну (жазып беру) Еуразиялық экономикалық одаққа мүше мемлекеттің заңнамасында көзделген жағдайда) және (немесе) импортталған тауарлар бағасының өзгергенін растайтын өзге де құжат импортталған тауарлар бағасының ұлғайғанын растайтын құжаттар болып табылады.

      Ескерту. 456-бап жаңа редакцияда – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

457-бап. Еуразиялық экономикалық одақта тауарлардың экспорты кезінде қосылған құн салығын есептеу және төлеу тәртібі

      1. Алып тасталды – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

      2. Салық төлеушілері тауарларды импорттаған Еуразиялық экономикалық одаққа мүше мемлекеттердің салық органдарынан тауарларды әкелу және жанама салықтарды төлеу туралы өтініш электрондық нысанда алынған жағдайда, тауарлардың экспортын жүзеге асырған Қазақстан Республикасының салық төлеушісіне Қазақстан Республикасының салық органы осындай өтінішті алғандығы туралы хабарлама жібереді.

      Осы тармақта көрсетілген хабарлама осындай өтініш келіп түскен күннен бастап он жұмыс күні ішінде уәкілетті орган белгілеген нысан бойынша жіберіледі.

      3. Тауарларды әкелу және жанама салықтарды төлеу туралы өтініш Қазақстан Республикасының салық органына тауарлардың экспорты кезінде оларды өткізу бойынша, алыс-беріс шикізатын қайта өңдеу жөніндегі жұмыстар орындалған жағдайда жұмыстарды, көрсетілетін қызметтерді өткізу бойынша айналым жасалған күннен бастап күнтізбелік бір жүз сексен күн ішінде электрондық нысанда келіп түспеген кезде осы Кодекстің 367-бабы 1-тармағының 1) тармақшасында көрсетілген қосылған құн салығын төлеуші осы Кодекстің 425-бабында көзделген мерзімде осы Кодекстің 422-бабының 1-тармағында белгіленген мөлшерлеме бойынша салық төлеуге міндетті.

      Осы тармақта көрсетілген қосылған құн салығы сомаларын есептеуді салық органы уәкілетті орган айқындаған тәртіппен жүргізеді.

      4. Осы баптың 3-тармағына сәйкес есептелген қосылған құн салығының сомалары уақтылы және толық төленбеген жағдайда, салық органы осы Кодексте айқындалған тәртіппен мерзімінде орындалмаған салықтық міндеттемені орындауды қамтамасыз ету тәсілдерін және мәжбүрлеп өндіріп алу шараларын қолданады.

      5. Тауарларды әкелу және жанама салықтарды төлеу туралы өтініш Қазақстан Республикасының салық органына осы баптың 3-тармағында көзделген мерзім өткен соң электрондық нысанда келіп түскен жағдайда, қосылған құн салығының төленген сомалары осы Кодекстің 101 және 102-баптарына сәйкес есепке жатқызылуға және қайтарылуға жатады.

      Бұл ретте осы баптың 4-тармағына сәйкес есептелген өсімпұлдың төленген сомалары қайтарылуға жатпайды.

      Ескерту. 457-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

458-бап. Еуразиялық экономикалық одақта тауарлардың импорты кезінде тауарларды әкелу және жанама салықтарды төлеу туралы өтінішті кері қайтарып алу

      1. Тауарларды әкелу және жанама салықтарды төлеу туралы өтініш салық органдарынан салық төлеушінің дербес кері қайтарып алуына, сондай-ақ салық төлеушінің орналасқан (тұрғылықты) жеріндегі салық органына салық төлеуші ұсынған салықтық есептілікті кері қайтарып алу туралы салықтық өтініш негізінде кері қайтарып алуға жатады.

      2. Тауарларды әкелу және жанама салықтарды төлеу туралы өтінішті кері қайтарып алуды салық төлеуші тауарларды әкелу және жанама салықтарды төлеу туралы өтініште бұрын көрсетілген мәліметтерге жанама салықтардың сомаларын есептеу үшін салықтық базаның мөлшеріне әсер етпейтін өзгерістер мен толықтырулар енгізілген жағдайда дербес жүргізеді.

      3. Тауарларды әкелу және жанама салықтарды төлеу туралы өтінішті кері қайтарып алуды салық төлеуші мынадай:

      1) тауарларды әкелу және жанама салықтарды төлеу туралы өтініш қате ұсынылған;

      2) салық органы тауар импортының болмау фактісін анықтаған;

      3) тауарларды әкелу және жанама салықтарды төлеу туралы өтініште бұрын көрсетілген мәліметтерге жанама салықтардың сомаларын есептеу үшін салықтық базаның мөлшеріне әсер ететін өзгерістер мен толықтырулар енгізілген жағдайларда, оның ішінде осы Кодекстің 459-бабының 2 және 3-тармақтарында көзделген жағдайларда, салық органына салықтық өтініш беру арқылы жүргізеді.

      4. Тауарларды әкелу және жанама салықтарды төлеу туралы өтінішті кері қайтарып алу мынадай әдістердің бірімен жүргізіледі:

      1) салықтық есептілікті қабылдау және өңдеу жүйесінің орталық торабынан өшіріп тастау, ол қате ұсынылған немесе тиісті сапада және (немесе) жиынтықта болмауы себебінен, сондай-ақ салық органы тауар импортының болмау фактісін анықтаған кезде толық көлемде қайтарылған импортталған тауарлар бойынша ұсынылған тауарларды әкелу және жанама салықтарды төлеу туралы өтініштер бойынша қолданылады.

      Осы тармақшаның бірінші бөлігінің мақсатында тауарларды әкелу және жанама салықтарды төлеу туралы өтініш, егер осындай өтінішті ұсыну жөніндегі міндет осы Кодексте көзделмеген жағдайда, қате ұсынылған деп есептеледі;

      2) ауыстыру, ол кезде тауарларды әкелу және жанама салықтарды төлеу туралы өтінішке өзгерістер мен толықтырулар енгізуді салық төлеуші бір мезгілде жаңа өтінішті ұсына отырып, бұрын ұсынылған өтінішті кері қайтарып алу арқылы жүргізеді;

      3) тауарларды әкелу және жанама салықтарды төлеу туралы өтініш орналасқан (тұрғылықты) жеріндегі емес салық органына жіберілген жағдайда өзгерту.

      Осы тармақтың бірінші бөлігінің 2) және 3) тармақшаларының мақсатында тауарларды әкелу және жанама салықтарды төлеу туралы өтінішті ауыстыру немесе өзгерту әдісімен кері қайтарып алу кезінде тіркеу есебіне қойылған жеріндегі салық органы салық төлеушінің жеке шоттарында мәлімделген өзгерістерді және (немесе) толықтыруларды ескере отырып, тауарларды әкелу және жанама салықтарды төлеу туралы өтініш бойынша деректерді жеке шотта кейіннен көрсетіп, тауарларды әкелу және жанама салықтарды төлеу туралы кері қайтарып алынатын өтініште көрсетілген сомаларға түзетпе жасауды жүзеге асырады.

      5. Салық төлеушінің тауарларды әкелу және жанама салықтарды төлеу туралы өтінішке:

      1) тексерiлетiн салық кезеңi – қосылған құн салығы және салықтық тексеру жүргiзуге арналған нұсқамада көрсетiлген акциздер бойынша кешендi тексерулер мен тақырыптық тексерулер жүргiзу кезеңiнде;

      2) шағым жасалатын салық кезеңi – қосылған құн салығы және салық төлеушінің шағымында көрсетілген акциздер бойынша шағым берудiң қалпына келтiрiлген мерзiмiн ескере отырып, тексеру нәтижелері туралы хабарламаға шағым беру және оны қарау мерзiмi кезеңiнде өзгерістер мен толықтырулар енгізуіне жол берiлмейдi.

      6. Тауарларды әкелу және жанама салықтарды төлеу туралы өтінішті кері қайтарып алу тәртібін уәкілетті орган айқындайды.

      Ескерту. 458-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

459-бап. Тауарлардың импорты кезінде төленген қосылған құн салығының сомаларын түзету тәртібі

      1. Еуразиялық экономикалық одаққа мүше мемлекеттердің аумағынан Қазақстан Республикасының аумағына импортталған тауарлардың тиісті сапада және (немесе) жинақта болмауы себебінен осындай тауарларды әкелінген ай өткенге дейін ішінара және (немесе) толық қайтару жүзеге асырылған жағдайда, осындай тауарлар жөніндегі мәліметтер тауарларды әкелу және жанама салықтарды төлеу туралы өтініште көрсетілмейді.

      2. Тауарлар тиісті сапада және (немесе) жинақта болмауы себебінен осындай тауарлар әкелінген ай өткеннен кейін ішінара қайтарылған кезде осындай тауарлар жөніндегі мәліметтер кері қайтарып алынған өтініштің орнына ұсынылған тауарларды әкелу және жанама салықтарды төлеу туралы өтініште көрсетілуге тиіс.

      3. Тауарлар тиісті сапада және (немесе) жиынтықта болмауы себебінен осындай тауарлар әкелінген ай өткеннен кейін толық қайтарылған кезде осындай тауарлар бойынша ұсынылған тауарларды әкелу және жанама салықтарды төлеу туралы өтініш осы Кодекстің 458-бабы 3-тармағының 1) тармақшасына сәйкес өшіріп тастау әдісімен кері қайтарып алынады.

      4. Осы баптың мақсаттарында мыналар Еуразиялық экономикалық одаққа мүше мемлекеттердің аумағынан Қазақстан Республикасының аумағына импортталған тауарлардың тиісті сапада және (немесе) жинақта болмауы себебінен толық және (немесе) ішінара қайтарылуын растайтын құжаттар болып табылады:

      1) экспорттаушы салық төлеушімен және импорттаушы салық төлеушімен келісілген, тиісті сапада және (немесе) жинақта болмауы себебінен қайтарылуға жататын импортталған тауарлардың саны туралы мәліметтерді қамтитын кінә қою;

      2) тауарды қабылдап алу-беру актілері (қайтарылған тауарларды тасымалдау болмаған жағдайда);

      3) көліктік (тауарға ілеспе) құжаттар (қайтарылған тауарлар тасымалданған жағдайда);

      4) жою актілері (тауарлар жойылған жағдайда).

      Осы тармақта көрсетілген құжаттардың көшірмелері қағаз жеткізгіште салық органына осы Кодекстің 456-бабы 2-тармағы екінші бөлігінің 1) – 7) тармақшаларында көзделген құжаттармен бір мезгілде ұсынылады.

      5. Мыналарға қосылған құн салығы салынбайды:

      1) Қазақстан Республикасының заңнамасында белгіленген табиғи кему нормалары шегінде салық төлеуші шеккен тауарлардың шығыны;

      2) тауарлардың табиғи және техногендік сипаттағы төтенше жағдайлар салдарынан туындаған бүлінуі.

      Осы баптың мақсаттары үшін салдарынан тауар жойылған немесе жоғалған оқиға тауар шығыны деп түсініледі. Тауардың бүлінуі тауардың бүкіл немесе жекелеген сапасының (қасиетінің) нашарлауын білдіреді, оның салдарынан осы тауарды салық салынатын айналым мақсаттары үшін пайдалану мүмкін емес.

      Ескерту. 459-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

11-БӨЛІМ. АКЦИЗДЕР

51-тарау. ЖАЛПЫ ЕРЕЖЕЛЕР

460-бап. Акциздерді қолдану

      Қазақстан Республикасының аумағында өндiрiлген және Қазақстан Республикасының аумағына импортталатын, осы Кодекстің 462-бабында көрсетілген тауарларға акциздер салынады.

461-бап. Төлеушілер

      1. Мыналар:

      1) Қазақстан Республикасының аумағында акцизделетiн тауарлар шығаратын;

      2) акцизделетін тауарларды Қазақстан Республикасының аумағына импорттайтын;

      3) Қазақстан Республикасының аумағында бензинді (авиациялық бензиндi қоспағанда) және дизель отынын көтерме, бөлшек саудада өткiзудi жүзеге асыратын;

      4) осы Кодекстің 462-бабы бірінші бөлігінің 5) – 7) тармақшаларында көрсетілген және олар бойынша акциз Қазақстан Республикасының аумағында Қазақстан Республикасының заңнамасына сәйкес бұрын төленбеген, Қазақстан Республикасының аумағында тәркіленген, иесiз, мұрагерлiк құқығы бойынша мемлекетке өткен және мемлекет меншiгiне өтеусiз берiлген акцизделетін тауарларды өткiзудi жүзеге асыратын;

      5) осы Кодекстiң 462-бабында көрсетілген және олар бойынша акциз Қазақстан Республикасының аумағында Қазақстан Республикасының заңнамасына сәйкес бұрын төленбеген, акцизделетiн тауарлардың мүліктік массасын өткiзудi жүзеге асыратын;

      6) осы Кодекстің 462-бабы бірінші бөлігінің 6) тармақшасында көзделген акцизделетін тауарларды жинауды (жинақтауды) жүзеге асыратын жеке және заңды тұлғалар акциз төлеушілер болып табылады.

      2. Кәсіпкерлік қызмет мақсатында Еуразиялық экономикалық одаққа мүше мемлекеттердің аумағынан акцизделетін тауарларды импорттайтын жеке тұлғалар да акциз төлеушілер болып табылады.

      Акцизделетін тауарларды кәсіпкерлік қызмет мақсатында импортталатындарға жатқызу өлшемшарттарын уәкілетті орган белгілейді.

      3. Осы баптың 1-тармағының ережелерi ескерiле отырып, бейрезидент-заңды тұлғалар мен олардың құрылымдық бөлiмшелерi де акциз төлеушiлер болып табылады.

      4. Осы Кодекстің 462-бабы бірінші бөлігінің 5), 6) және 7) тармақшаларында көрсетілген тәркіленген, иесiз, мұрагерлiк құқығы бойынша мемлекетке өткен және мемлекет меншiгiне өтеусiз берiлген акцизделетін тауарларды өткізуді, Қазақстан Республикасының аумағында мемлекеттік материалдық резервтің материалдық құндылықтарын салуды және шығаруды жүзеге асыратын уәкілетті мемлекеттік органдар акциздерді төлеушілер болып табылмайды.

462-бап. Акцизделетін тауарлардың тізбесі

      Егер осы бапта өзгеше белгіленбесе, мыналар акцизделетін тауарлар болып табылады:

      1) спирттің барлық түрлері;

      2) алкоголь өнімі;

      3) темекі бұйымдары;

      4) қыздырылатын темекісі бар өнімдер, электрондық сигареттерде пайдалануға арналған құрамында никотині бар сұйықтық;

      5) бензин (авиациялық бензинді қоспағанда), дизель отыны, газохол, бензанол, мұнай еріткіші, жеңіл көмірсутек қоспалары, экологиялық отын;

      6) шағын автобустарды, автобустар мен троллейбустарды қоспағанда, қозғалтқышының көлемі 3000 текше сантиметрден асатын, 10 және одан да көп адам тасымалдауға арналған моторлы көлік құралдары;

      қозғалтқышының көлемі 3000 текше сантиметрден асатын, адамдар тасымалдауға арналған жеңіл автомобильдер және өзге де моторлы көлік құралдары (арнайы мүгедектігі бар адамдарға арналған қолмен басқарылатын немесе қолмен басқару адаптері бар автомобильдерден басқа);

      қозғалтқышының көлемі 3000 текше сантиметрден асатын, жүкке арналған платформасы және жүк бөлiгiнен қатты стационарлық қабырғамен бөлінген жүргiзушi кабинасы бар жеңіл автомобиль шассиiндегi моторлы көлік құралдары (арнайы мүгедектігі бар адамдарға арналған қолмен басқарылатын немесе қолмен басқару адаптері бар автомобильдерден басқа);

      7) шикі мұнай, газ конденсаты;

      8) Қазақстан Республикасының заңнамасына сәйкес дәрiлiк зат ретінде тіркелген, құрамында спирті бар медициналық мақсаттағы өнім.

      Сауда қызметін реттеу саласындағы уәкілетті орган шығарылған елі бойынша акциздер салуға жатқызылатын импортталатын тауарлардың қосымша тізбесін Қазақстан Республикасының Үкіметі айқындаған тәртіппен айқындайды.

      Осы баптың екінші бөлігіне сәйкес айқындалған импортталатын тауарлардың қосымша тізбесінде көрсетілген тауарларға акциздердің мөлшерлемелерін сауда қызметін реттеу саласындағы уәкілетті органның ұсыныстары негізінде Қазақстан Республикасының Үкіметі белгілейді.

      Ескерту. 462-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2022 бастап қолданысқа енгізіледі); 11.07.2022 № 135-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңдарымен.

463-бап. Акциздердің мөлшерлемелері

      1. Акциздердің мөлшерлемелері заттай түрдегі өлшем бiрлiгiне абсолюттiк сомада белгiленедi.

      1-1. Өздеріне қатысты аралас (қатты (өзіндік ерекше) және адвалорлық (пайызбен) салықтық мөлшерлемелерден тұратын) салықтық мөлшерлемелер белгіленген акцизделетін тауарлар бойынша акциздің сомасы қатты (өзіндік ерекше) салықтық мөлшерлеме мен заттай түрде өткізілген (берілген, әкелінетін) акцизделетін тауарлар көлемінің көбейтіндісі ретінде есептелген акциз сомаларын қосу нәтижесінде алынған сома және осындай тауарлардың ең жоғары бөлшек саудадағы бағасының адвалорлық (пайызбен) салықтық мөлшерлемеге сәйкес келетін пайыздық үлесі ретінде есептеледі.

      2. Алкоголь өнiмiне акциздердің мөлшерлемелері осы баптың 1-тармағына сәйкес не оның құрамындағы сусыз (жүз пайыздық) спирттің көлемдiк үлесіне қарай бекiтiледi.

      3. Спирттің барлық түрiне және толысылған шарапқа акциз мөлшерлемелері спиртті және толысылған шарапты одан әрi пайдалану мақсаттарына қарай сараланады.

      4. Акциз сомаларын есептеу мынадай мөлшерлемелер бойынша жүргізіледі:

      ЗҚАИ-ның ескертпесі!
      1) тармақшаның кестесіне өзгеріс енгізу көзделген – ҚР 12.12.2023 № 45-VIII (01.01.2025 бастап қолданысқа енгізіледі) Заңымен.

      1) осы Кодекстің 462-бабы бірінші бөлігінің 1) – 4), 6), 7) және 8) тармақшаларында көрсетілген акцизделетін тауарларға:

Р/с №

ЕАЭО
СЭҚ
ТН коды

Акцизделетін тауарлардың түрлері

Акциздердің мөлшерлеме-лері (өлшем бірлігі үшін теңгемен)

1

2

3

4

1.

2207-ден

80 көлемдік пайыз немесе одан жоғары спирт концентрациясы бар денатуратталмаған этил спиртi (алкоголь өнiмiн өндiру үшiн өткізілетін немесе пайдаланылатын, белгiленген квоталар шегiнде мемлекеттік медициналық мекемелерге берiлетiн денатуратталмаған этил спиртiнен басқа), этил спиртi және кез келген концентрациядағы денатуратталған өзге де спирттер (iшкi нарықта тұтыну үшін денатуратталған отындық этил спиртінен (этанолдан) басқа (түссiз емес, боялған))

600 теңге/литр

2.

2207-ден

Денатуратталған отындық этил спирті (этанол) (түссіз емес, ішкі нарықта тұтыну үшін боялған)

1,0 теңге/литр

3.

2208-ден

Денатуратталмаған этил спирті, спирт тұнбалары және 80 көлемдік пайыздан аз спирт концентрациясы бар өзге де спиртті ішімдіктер (алкоголь өнімін өндіру үшін өткізілетін немесе пайдаланылатын және белгіленген квоталар шегінде мемлекеттік медициналық мекемелерге берілетін денатуратталмаған этил спиртінен басқа), этил спирті және кез келген концентрациядағы денатуратталған өзге де спирттер (ішкі нарықта тұтыну үшін денатуратталған отындық (түссіз емес, боялған) этил спиртінен (этанолдан) басқа

2550 теңге/литр 100% спирт

3-1.

2208-ден

Емдік және фармацевтикалық препараттар үшін өткізілетін немесе пайдаланылатын денатуратталмаған этил спирті

600 теңге/литр 100% спирт

4.

2207-ден

Алкоголь өнімін өндіру үшін өткізілетін немесе пайдаланылатын 80 көлемдік пайыз немесе одан жоғары спирт концентрациясы бар денатуратталмаған этил спирті

0 теңге/литр

5.

2208-ден

Денатуратталмаған этил спирті, алкоголь өнімін өндіру үшін өткізілетін немесе пайдаланылатын, спирт тұнбалары және 80 көлемдік пайыздан төмен спирт концентрациясы бар өзге де спиртті ішімдіктер

75 теңге/литр 100% спирт

6.

3003, 3004-ден

Қазақстан Республикасының заңнамасына сәйкес дәрiлiк зат ретiнде тіркелген, құрамында спирті бар медициналық мақсаттағы өнім

500 теңге/литр 100% спирт

7.

2205, 2206 00 және 2208-ден

Алкоголь өнімі (коньяктан, брендиден, шараптан, толысылған шараптан, сыра қайнату өнімінен басқа)

2550 теңге/литр

100 % спирт

8.

2208-ден

Коньяк, бренди

1000 теңге/литр 100% спирт

9.

2204-тен

Шараптар

35 теңге/литр

10.

2204-тен

Толысылған шарап (этил спирті мен алкоголь өнімін өндіру үшін өткізілетіннен немесе пайдаланылатыннан басқа)

170 теңге/литр

11.

2204-тен

Этил спирті мен алкоголь өнімін өндіру үшін өткізілетін немесе пайдаланылатын толысылған шарап

0 теңге/литр

12

2203 00

Сыра қайнату өнімі

79 теңге/литр

13.

2202 90 100 1

Этил спиртінің көлемдік құрамы 0,5 пайыздан аспайтын сыра қайнату өнімі

0 теңге/литр

14.

2402-ден

Фильтрлі сигареттер

15 900 теңге/
1 000 дана

15.

2402-ден

Фильтрсіз сигареттер, папиростар

15 900 теңге/
1 000 дана

16.

2402-ден

Сигариллалар

15 900 теңге/
1 000 дана

17.

2402-ден

Сигаралар

750 теңге/дана

18.

2403-тен

Құрамында никотин бар фармацевтикалық өнімді қоспағанда, тұтыну ыдысымен қапталған және түпкілікті тұтынуға арналған түтіктік, шегетін, шайнайтын, соратын, иіскейтін, қорқорлы және өзге де темекі

14 150 теңге/ килограмм

19.

2709 00-ден

Шикі мұнай, газ конденсаты

0 теңге/тонна

20.

8702-ден

Микроавтобустарды, автобустар мен троллейбустарды қоспағанда, 10 және одан көп адамды тасымалдауға арналған, қозғалтқышының көлемі 3000 текше см.-ден асатын моторлы көлік құралдары

100 теңге/текше см

8703-тен

Қозғалтқышының көлемі 3000 текше см.-ден асатын, негізінен адамдарды тасымалдауға арналған жеңіл автомобильдер және өзге де моторлы көлік құралдары (арнайы мүгедектігі бар адамдарға арналған, қолмен басқарылатын немесе қолмен басқару адаптері бар автомобильдерден басқа)

8704-тен

Қозғалтқышының көлемі 3000 текше см.-ден асатын, жүкке арналған платформасы және жүк бөлiгiнен қатты стационарлық қабырғамен бөлiнген жүргiзушi кабинасы бар жеңiл автомобиль шассиiндегi моторлы көлiк құралдары (арнайы мүгедектігі бар адамдарға арналған, қолмен басқарылатын немесе қолмен басқару адаптері бар автомобильдерден басқа)

21.

2403, 2404-тен

Қыздырылатын темекісі бар бұйымдар (қыздырылатын темекі таяқшасы, темекісі бар қыздырылатын капсула және өзгелер)

11 130 теңге/
1 000 дана

22.

2404-тен

Электрондық сигареттерде пайдалануға арналған картридждердегі, резервуарлардағы және басқа да контейнерлердегі құрамында никотин бар сұйықтық

55 теңге/сұйықтық миллилитрі

      2) осы Кодекстің 462-бабы бірінші бөлігінің 5) тармақшасында көрсетілген акцизделетін тауарларға акциздер мөлшерлемелерін Қазақстан Республикасының Үкіметі бекітеді.

      Ескертпе.

      Тауар номенклатурасы Еуразиялық экономикалық одақтың сыртқы экономикалық қызметінің бірыңғай тауар номенклатурасының кодымен және (немесе) тауардың атауымен айқындалады.

      Ескерту. 463-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі); 11.07.2022 № 135-VII (01.01.2023 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

52-тарау. ҚАЗАҚСТАН РЕСПУБЛИКАСЫНДА ӨНДІРІЛЕТІН, ӨТКІЗІЛЕТІН АКЦИЗДЕЛЕТІН ТАУАРЛАРҒА САЛЫҚ САЛУ

464-бап. Салық салу объектісі

      1. Мыналар акциз салынатын объект болып табылады:

      1) акциз төлеуші өзі шығарған және (немесе) өндірген және (немесе) ыдысқа құйған акцизделетін тауарлармен жүзеге асыратын мынадай операциялар:

      акцизделетін тауарларды өткізу;

      акцизделетiн тауарларды алыс-беріс негiзінде қайта өңдеуге беру;

      алыс-берiстік, оның iшiнде акцизделетiн шикiзат пен материалдарды қайта өңдеу өнiмi болып табылатын акцизделетiн тауарларды беру;

      жарғылық капиталға жарна;

      акцизделетін тауарларды заттай нысанда пайдалы қазбаларды өндіру салығын, экспортқа рента салығын төлеу есебіне беру жағдайларынан басқа, акцизделетiн тауарларды заттай ақы төлеген кезде пайдалану;

      өндіруші өзiнiң құрылымдық бөлiмшелерiне жүзеге асыратын акцизделетiн тауарларды тиеп-жөнелту;

      өндiрушiнің жасап шығарған және (немесе) өндiрген және (немесе) ыдысқа құйған акцизделетін тауарларды өздерiнiң өндiрiстiк мұқтаждары үшін және акцизделетін тауарларды өздері өндіруі үшін пайдалануы;

      өндіруші жүзеге асыратын акцизделетін тауарлардың лицензияда көрсетілген өндіріс мекенжайынан орын ауыстыруы;

      2) бензинді (авиациялық бензинді қоспағанда), дизель отынын, газохолды, бензанолды, мұнай еріткішін, жеңіл көмірсутек қоспаларын және экологиялық отынды көтерме саудада өткізу;

      3) бензинді (авиациялық бензинді қоспағанда), дизель отынын, газохолды, бензанолды, мұнай еріткішін, жеңіл көмірсутек қоспаларын және экологиялық отынды бөлшек саудада өткізу;

      4) мүліктік массаны, тәркiленген және (немесе) иесiз, мұрагерлiк құқығы бойынша мемлекетке өткен және мемлекет меншiгiне өтеусiз берiлген акцизделетін тауарларды өткiзу;

      5) акцизделетiн тауарлардың бүлiнуi, жоғалуы;

      6) акцизделетін тауарлардың Қазақстан Республикасының аумағына импорты.

      2. Сәйкестендіру құралдарының, есепке алу-бақылау маркаларының бүлінуі, жоғалуы акцизделетін тауарларды өткізу ретінде қаралады.

      3. Мыналар акциз салудан босатылады:

      1) егер осы Кодекстiң 471-бабында белгіленген талаптарға сай келсе, акцизделетiн тауарлардың экспорты;

      2) этил спирті мен алкоголь өнімін өндіруді және оның айналымын бақылау жөніндегі уәкілетті мемлекеттік орган айқындайтын квоталар шегіндегі, өз қызметінің басталғаны туралы белгіленген тәртіппен хабардар еткен мемлекеттік денсаулық сақтау ұйымдарына босатылатын этил спирті;

      3) жаңа үлгідегі есепке алу-бақылау маркалармен қайта таңбалауға жататын, осы Кодекстің 172-бабының 2-тармағында көрсетілген акцизделетін тауарлар, егер аталған тауарлар бойынша акциз бұрын төленсе;

      4) Қазақстан Республикасының заңнамасына сәйкес дәрілік зат ретінде тіркелген медициналық мақсаттағы құрамында спирті бар өнім (бальзамдардан басқа);

      5) есептен шығару және жою туралы актінің негізінде салық органдары қабылдаған, ақаулық, жоғалу, бүліну себебі бойынша айналымнан шығарылған сәйкестендіру құралдары.

      Ескерту. 464-бапқа өзгеріс енгізілді – ҚР 28.12.2018 № 211-VІ (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2022 бастап қолданысқа енгізіледі); 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі); 11.07.2022 № 135-VII (01.01.2022 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

465-бап. Операция жасалған күн

      1. Егер осы бапта өзгеше көзделмесе, барлық жағдайларда акцизделетiн тауарларды алушыға тиеп-жөнелту (беру) күнi операция жасалған күн болып табылады.

      2. Өндiрушi өзi өндiрген акцизделетiн тауарларды өздерiнiң құрылымдық бөлiмшелер желiсi арқылы өткiзген жағдайда, тауарларды заңды тұлғаның құрылымдық бөлiмшелеріне тиеп-жөнелту күні операция жасалған күн болып табылады.

      3. Алыс-беріс шикізаты болып табылатын акцизделетін тауарларды беру кезінде көрсетілген тауарларды мердігерге (қайта өңдеушіге) беру күні операция жасалған күн болып табылады.

      Алыс-беріс шикізатын қайта өңдеу өнімі болып табылатын, осы Кодекстің 462-бабының 5) тармақшасында көрсетілген акцизделетін тауарларды дайындау кезінде Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасына сәйкес ресімделген құжатта көрсетілген тапсырыс берушіге дайындалған акцизделетін тауарларды беру күні операция жасалған күн болып табылады. Тапсырыс берушіге меншік құқығында немесе қабылдап алу-беру актілерімен расталған өзге заңды негіздерде тиесілі мұнайды автомобиль және (немесе) теміржол цистерналарына құю не құбыржол бойымен өнім берушінің резервуарына немесе құю станциясына айдау арқылы заттай түрдегі акцизделетін тауарларды іс жүзінде тиеп-жөнелту дайындалған акцизделетін тауарларды беру деп түсініледі.

      Қазақстан Республикасының аумағынан Еуразиялық экономикалық одаққа мүше мемлекеттің аумағына әкетілген, сондай-ақ Қазақстан Республикасының аумағына Еуразиялық экономикалық одаққа мүше мемлекеттердің аумағынан әкелінген акцизделетін алыс-беріс шикізатын қайта өңдеу мерзімі алыс-беріс шикізатын қайта өңдеуге арналған шарттың (келісімшарттың) талаптарына сәйкес айқындалады және алыс-беріс шикізаты есепке қабылданған және (немесе) тиеп-жөнелтілген күннен бастап екі жылдан аспайды.

      Алыс-беріс шикізатын қайта өңдеудің белгіленген мерзімінен асып кеткен жағдайда, Қазақстан Республикасының Үкіметі бекіткен мөлшерлемелер бойынша шарттың (келісімшарттың) талаптарына сәйкес қайта өңдеу өнімінің болжалды көлемі акциз салу объектісі болып табылады.

      Қазақстан Республикасының салық төлеушісі алыс-беріс шикізатын қайта өңдеуге әкелу (әкету) жүзеге асырылған жағдайда қайта өңдеу өнімдерін әкету (әкелу) туралы міндеттеме, сондай-ақ оны мемлекеттік жоспарлау жөніндегі орталық уәкілетті органмен келісу бойынша уәкілетті орган бекіткен тәртіппен, нысан бойынша және мерзімдерде орындау ұсынылады.

      4. Акцизделетiн тауарларды өздерiнiң өндiрiстiк мұқтаждары және акцизделетін тауарларды өзі өндіруі үшін пайдаланған кезде көрсетілген тауарларды осындай пайдалануға беру күні операция жасалған күн болып табылады.

      5. Өндіруші жүзеге асыратын акцизделетін тауарлар өндіріс мекенжайынан орын ауыстырған кезде акцизделетін тауарлардың лицензияда көрсетілген өндіріс мекенжайынан орын ауыстыру күні операция жасалған күн болып табылады.

      6. Акцизделетін тауарлар, сәйкестендіру құралдары, есепке алу-бақылау маркалары бүлінген жағдайда, бүлінген акцизделетін тауарларды есептен шығару туралы акт, сәйкестендіру құралдарын, есепке алу-бақылау маркаларын есептен шығару және жою туралы акт жасалған күн немесе оларды өндірістік процесте одан әрі пайдалану туралы шешім қабылданған күн операция жасалған күн болып табылады.

      Акцизделетiн тауарлар, сәйкестендіру құралдары, есепке алу-бақылау маркалары жоғалған жағдайда, акцизделетiн тауарлар, сәйкестендіру құралдары, есепке алу-бақылау маркалары жоғалған күн операция жасалған күн болып табылады.

      7. Акцизделетін тауарлардың Еуразиялық экономикалық одаққа мүше басқа мемлекеттің аумағынан Қазақстан Республикасының аумағына импорты кезінде салық төлеуші импортталған акцизделетін тауарларды есепке қабылдаған күн операция жасалған күн болып табылады.

      Бұл ретте осы бөлімнің мақсаттары үшін импортталған акцизделетін тауарлар халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес кіріске алынған күн осындай тауарлар есепке қабылданған күн болып табылады.

      Ескерту. 465-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2018 бастап қолданысқа енгізіледі); 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі Заңдарымен.

466-бап. Салықтық база

      Акцизделетін тауарлар бойынша салықтық база өндірілген, өткізілген акцизделетін тауарлардың заттай түрдегі көлемі (саны) ретінде айқындалады.

      Алыс-беріс шикізатын қайта өңдеу өнімдері болып табылатын бензин (авиациялық бензинді қоспағанда) , дизель отыны, газохол, бензанол, мұнай еріткіші, жеңіл көмірсутек қоспалары және экологиялық отын бойынша салықтық база берілген акцизделетін тауарлардың заттай түрдегі көлемі (саны) ретінде айқындалады.

      Ескерту. 466-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2022 бастап қолданысқа енгізіледі); 11.07.2022 № 135-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңдарымен.

467-бап. Әртүрлi мөлшерлемелер белгiленген жағдайда спирттің барлық түрiне және толысылған шарапқа салық салу ерекшелiктерi

      Ескерту. 467-баптың тақырыбына өзгеріс енгізілді – ҚР 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

      1. Осы Кодекстiң 463-бабының 3-тармағына сәйкес спирттің барлық түрiне және толысылған шарапқа әртүрлi акциз мөлшерлемелері белгiленген жағдайда, салықтық база сол бiр мөлшерлемемен салық салынатын операциялар бойынша жеке айқындалады.

      2. Алкоголь өнiмiн өндiрушiлер базалық мөлшерлемеден төмен акцизбен сатып алған спирт пен толысылған шарапты этил спиртін және (немесе) алкоголь өнiмiн өндіруден басқа мақсатқа пайдаланған кезде, осы спирт пен толысылған шарап бойынша акциз сомасы қайта есептелуге және алкоголь өнiмiн өндiрушiлер болып табылмайтын тұлғаларға өткізілетін спирттің барлық түрi мен толысылған шарап үшiн белгiленген акциздің базалық мөлшерлемесі бойынша бюджетке төленуге жатады. Акцизді қайта есептеуді және төлеудi спиртті немесе толысылған шарапты алушы жүргiзедi.

      3. Осы баптың 2-тармағының ережелерi емдiк және фармацевтикалық препараттар шығару және медициналық қызметтер көрсету үшiн сатып алынған спирт мақсатқа сай пайдаланылмаған жағдайда да қолданылады. Емдiк және фармацевтикалық препараттарды өндірушілер мен спирттi акцизсiз алған мемлекеттiк медициналық мекемелер осы спирт бойынша акциз төлеушiлер болып табылады.

      Ескерту. 467-бапқа өзгеріс енгізілді – ҚР 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

468-бап. Акцизделетiн тауарлардың бүлiнуi, жоғалуы

      1. Төтенше ахуалдар салдарынан және (немесе) төтенше жағдайдың қолданылуы кезеңінде туындаған жағдайларды қоспағанда, Қазақстан Республикасының аумағында өндiрiлген және импортталатын, сондай-ақ Еуразиялық экономикалық одақтың кедендік аумағына әкелінетін акцизделетiн тауарлар бүлiнген, жоғалған кезде акциз толық мөлшерде төленедi.

      Осы ереже одан әрi өткiзу үшiн сатып алынған бензин (авиациялық бензиндi қоспағанда), дизель отыны бүлiнген, жоғалған жағдайда да қолданылады.

      2. Осы баптың мақсаттары үшiн:

      1) тауардың барлық немесе жекелеген сапасының (қасиетінің), оның ішінде оны өндірудің барлық технологиялық сатыларында нашарлауы акцизделетiн өнiмнiң бүлiнуi деп түсініледі;

      2) оның салдарынан тауардың, оның ішінде оны өндірудің барлық технологиялық сатыларында жойылуы немесе ысырабы болған оқиға акцизделетiн тауардың жоғалуы деп түсініледі.

      Салық төлеуші Қазақстан Республикасының заңнамасында белгіленген табиғи кему нормалары шегінде шеккен акцизделетін тауарлардың ысырабы, сондай-ақ өндірушінің нормативтік және техникалық құжаттамасында регламенттелетін нормалар шегіндегі ысыраптар жоғалу болып табылмайды.

      Ескерту. 468-бапқа өзгеріс енгізілді – ҚР 11.07.2022 № 135-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

469-бап. Сәйкестендіру құралдарының, есепке алу-бақылау маркаларының бүлiнуi, жоғалуы

      Ескерту. 469-баптың тақырыбына өзгеріс енгізілді – ҚР 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

      1. Егер осы бапта өзгеше көзделмесе, сәйкестендіру құралдары, есепке алу-бақылау маркалары бүлінген, жоғалған кезде акциз мәлімделген ассортимент мөлшерінде төленеді.

      Осы Кодекстің 172-бабына сәйкес алкоголь өнімін таңбалауға арналған бүлінген немесе жоғалған (оның ішінде ұрланған) есепке алу-бақылау маркалары бойынша акцизді есептеу маркада көрсетілген сауыттың (ыдыстың) көлеміне қолданылатын белгіленген мөлшерлемелер негізге алына отырып жүргізіледі.

      2. Темекі бұйымдарының импорты кезінде берілген сәйкестендіру құралдары, есепке алу-бақылау маркалары бүлiнген, жоғалған кезде төленген акциз сомалары мынадай:

      1) сәйкестендіру құралдарының, есепке алу-бақылау маркаларының бүлінуі, жоғалуы төтенше ахуалдар салдарынан және (немесе) төтенше жағдайдың қолданылуы кезеңінде туындаған;

      2) бүлiнген сәйкестендіру құралдарын, есепке алу-бақылау маркаларын салық органдары есептен шығару және жою туралы актінің негiзiнде қабылдаған жағдайларда қайта есептеуге жатады.

      3. Темекі бұйымдарына берілген сәйкестендіру құралдары бүлiнген, жоғалған кезде мынадай:

      1) сәйкестендіру құралдарының бүлінуі, жоғалуы төтенше ахуалдар салдарынан және (немесе) төтенше жағдайдың қолданылуы кезеңінде туындаған;

      2) бүлінген сәйкестендіру құралдарын салық органдары есептен шығару және жою туралы актінің негізінде қабылдаған жағдайларда акциз төленбейді.

      Ескерту. 469-бапқа өзгеріс енгізілді – ҚР 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі); 11.07.2022 № 135-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңдарымен.

470-бап. Қазақстан Республикасының аумағында жүзеге асырылатын бензинді (авиациялық бензиндi қоспағанда), дизель отынын, газохолды, бензанолды, мұнай еріткішін, жеңіл көмірсутек қоспаларын және экологиялық отынды көтерме және бөлшек саудада өткiзуге жатқызу өлшемшарттары

      Ескерту. 470-баптың тақырыбына өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2022 бастап қолданысқа енгізіледі); 11.07.2022 № 135-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңдарымен.

      1. Егер сатып алу-сату (айырбастау) шарты бойынша сатып алушы бензинді (авиациялық бензинді қоспағанда) , дизель отынын, газохолды, бензанолды, мұнай еріткішін, жеңіл көмірсутек қоспаларын және экологиялық отынды қабылдауға және оларды одан әрi өткiзу үшiн, осы сатып алу-сату (айырбастау) шарты бойынша:

      1) бензинді (авиациялық бензиндi қоспағанда), дизель отынын, газохолды, бензанолды, мұнай еріткішін, жеңіл көмірсутек қоспаларын және экологиялық отынды өндiрушi;

      2) өзіне меншік құқығында тиесілі алыс-беріс шикізатын оларды одан әрі өткізу мақсатында қайта өңдеу нәтижесінде бензинді (авиациялық бензиндi қоспағанда), дизель отынын, газохолды, бензанолды, мұнай еріткішін, жеңіл көмірсутек қоспаларын және (немесе) экологиялық отынды алған мұнай беруші;

      3) осы Кодекстің 88-бабына сәйкес жекелеген қызмет түрлері бойынша тіркеу есебінде тұрған және Қазақстан Республикасының аумағына меншікті бензинін (авиациялық бензиндi қоспағанда), дизель отынын, газохолды, бензанолды, мұнай еріткішін, жеңіл көмірсутек қоспаларын және (немесе) экологиялық отынды одан әрi өткiзу мақсатында әкелуді жүзеге асырған салық төлеушi өнім берушілер болып табылады деген шартпен пайдалануға міндеттенсе, аталған акцизделетiн тауарларды өткiзу көтерме саудада өткiзу саласына жатқызылады.

      Көтерме саудада өткізу саласына бензинді (авиациялық бензинді қоспағанда), дизель отынын, газохолды, бензанолды, мұнай еріткішін, жеңіл көмірсутек қоспаларын және экологиялық отынды одан әрі өткізу үшін заңды тұлғаның құрылымдық бөлімшелеріне тиеп-жөнелту де жатады.

      2. Бензинді (авиациялық бензиндi қоспағанда), дизель отынын, газохолды, бензанолды, мұнай еріткішін, жеңіл көмірсутек қоспаларын және экологиялық отынды бөлшек саудада өткiзу саласына осы баптың 1-тармағында көрсетілген өнім берушілер жүзеге асыратын мынадай операциялар жатады:

      1) мұнай өнімдерін өндірушінің алыс-беріс шикізаты мен материалдарынан дайындалған бензинді (авиациялық бензинді қоспағанда), дизель отынын, газохолды, бензанолды, мұнай еріткішін, жеңіл көмірсутек қоспаларын және экологиялық отынды тұлғаларға олардың өндiрiстiк мұқтаждары үшiн өткiзуі, сондай-ақ беруі;

      2) бензинді (авиациялық бензиндi қоспағанда), дизель отынын, газохолды, бензанолды, мұнай еріткішін, жеңіл көмірсутек қоспаларын және экологиялық отынды жеке тұлғаларға өткiзу;

      3) өндiрiлген немесе одан әрi өткiзу үшiн сатып алынған бензинді (авиациялық бензиндi қоспағанда), дизель отынын, газохолды, бензанолды, мұнай еріткішін, жеңіл көмірсутек қоспаларын және экологиялық отынды өзiнiң өндiрiстiк мұқтаждарына пайдалану.

      Ескерту. 470-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2022 бастап қолданысқа енгізіледі); 11.07.2022 № 135-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңдарымен.

471-бап. Акцизделетiн тауарлар экспортын растау

      1. Акцизделетін тауарлар экспортын растайтын құжаттар мыналар болып табылады:

      1) экспортталатын акцизделетiн тауарларды беруге арналған шарт (келісімшарт);

      2) акцизделетiн тауарларды экспорттың кедендік рәсімінде шығаруды жүзеге асырған кеден органының белгiсi бар тауарларға арналған декларация немесе кеден органы растаған оның көшiрмесi.

      Акцизделетiн тауарларды экспорттың кедендік рәсімінде магистральдық құбыржолдар жүйесiмен не толық емес мерзiмдiк декларациялау рәсiмiн қолдана отырып әкеткен жағдайда, кедендік декларациялауды жүргiзген кеден органының белгісі бар тауарларға арналған толық декларация экспортты растау болады;

      3) Еуразиялық экономикалық одақтың кедендік шекарасындағы өткiзу пунктiнде орналасқан кеден органының белгiсi бар тауардың iлеспе құжаттарының көшiрмелерi.

      Акцизделетiн тауарларды экспорттың кедендік рәсімінде магистральдық құбыржолдар жүйесiмен әкеткен жағдайда тауардың iлеспе құжаттары көшiрмелерiнің орнына тауарларды қабылдап алу-тапсыру актiсi ұсынылады;

      4) салық төлеушінің Қазақстан Республикасының заңнамасына сәйкес ашылған Қазақстан Республикасындағы банктік шоттарына акцизделетiн тауарларды өткізуден түсетін түсімнің іс жүзінде түскенін растайтын төлем құжаттары мен банктің үзінді көшiрмесi.

      2. Акцизделетiн тауарлардың Қазақстан Республикасы акцизделетiн тауарлар экспортын акцизден босатуды көздейтiн халықаралық шарттар жасасқан Тәуелсiз Мемлекеттер Достастығына қатысушы мемлекеттерге (Еуразиялық экономикалық одаққа мүше мемлекеттерді қоспағанда) экспорты кезінде Қазақстан Республикасының кедендік аумағынан экспорттың кедендік рәсімінде әкетілген, акцизделетiн тауарлар импортының елінде ресiмделген тауарларға арналған декларация акцизделетiн тауарлар экспортын растайтын қосымша құжат болып табылады.

      3. Акцизделетін тауарлардың Еуразиялық экономикалық одаққа мүше мемлекеттің аумағына экспорты кезінде осы Кодекстің 464-бабының 3-тармағына сәйкес акциз төлеуден босатудың негізділігін растау үшін салық төлеуші орналасқан жері бойынша салық органына акциз бойынша декларациямен бір мезгілде осы Кодекстің 447-бабы 1-тармағының 4) тармақшасында көрсетілген құжаттарды қоспағанда, осы Кодекстің 447-бабында көзделген құжаттарды ұсынады.

      Бұл ретте салық төлеуші акциз бойынша декларацияны қоспағанда, көрсетілген құжаттарды салық органына операция жасалған күннен бастап күнтізбелік бір жүз сексен күн ішінде ұсынуға құқылы.

      4. Салық органдарының ақпараттық жүйелерінде кеден органдарының тауарларды іс жүзінде әкету туралы хабарламасы бар электрондық құжат түріндегі тауарларға арналған декларация да акцизделетін тауарлар экспортын растайтын құжат болып табылады. Осы тармақта көзделген электрондық құжат түріндегі тауарларға арналған декларация болған кезде осы баптың 1-тармағының 2) тармақшасында белгіленген құжаттарды ұсыну талап етілмейді.

      5. Акцизделетiн тауарларды экспортқа өткiзу осы баптың 1, 2 және 3-тармақтарына сәйкес расталмаған жағдайда, мұндай өткiзуге Қазақстан Республикасының аумағында акцизделетiн тауарларды өткiзу үшiн осы бөлімде айқындалған тәртiппен акциз салынуға жатады.

      6. Акцизделетін тауарларды экспортқа өткізу осы баптың 3-тармағында белгіленген мерзімдер өткен соң расталған жағдайда, осы баптың 5-тармағына сәйкес төленген акциз сомалары осы Кодекстің 101 және 102-баптарына сәйкес есепке жатқызуға және қайтаруға жатады.

      Бұл ретте акцизделетін тауарларды Еуразиялық экономикалық одаққа мүше мемлекеттің аумағына экспортқа өткізуді растамауға байланысты есепке жазылған өсімпұлдың төленген сомасы қайтаруға жатпайды.

472-бап. Акциз сомасын есептеу

      Акциз сомасын есептеу белгiленген акциз мөлшерлемесін салықтық базаға қолдану арқылы жүргiзiледi.

473-бап. Салықтық базаны түзету

      1. Егер осы бапта өзгеше белгіленбесе, салықтық база акцизделетін тауарды қайтару жүргізілген салықтық кезеңде түзетіледі.

      Осы бапқа сәйкес салықтық базаның мөлшерін түзету түзетуге жататын акциз сомасы бөлек жолмен бөліп көрсетілген қосымша шот-фактураның, сондай-ақ акцизделетін тауарды қайтару үшін негізді растайтын екіжақты актілердің және шартта (келісімшартта) көрсетілген қайтару жағдайларының туындағанын растайтын басқа да құжаттардың негізінде жүргізіледі.

      Акцизделетін тауарларды өндіріс мекенжайына өндірушіге қайтарған кезде салықтық базаның мөлшерін түзету, егер өндіруші акцизделетін тауарлардың өндіріс мекенжайынан орнын ауыстырған, бірақ оларды өткізбеген жағдайда, өндірушінің тауарларға ілеспе құжаттарының негізінде жүргізіледі.

      Акцизделетін тауарлардың Еуразиялық экономикалық одаққа мүше мемлекеттерден импорты кезінде салықтық базаныың мөлшерін түзету осы Кодекстің 459-бабының 1, 2, 3 және 4-тармақтарына сәйкес жүргізіледі.

      2. Арақты, айрықша арақты және этил спиртінің көлемдік үлесі он бес пайыздан асатын басқа да алкоголь өнімін қоспағанда, осы Кодекстің 462-бабының 2) және 3) тармақшаларында көрсетілген акцизделетін тауарлар бойынша салықтық базаны, егер осындай акцизделетін тауар бойынша лицензияда көрсетілген өндірістің мекенжайынан өндіруші жүзеге асырған оның орын ауыстыруына байланысты бұрын акциз төленген жағдайда, акцизделетін тауарды өндіруші экспортқа өткізілген акцизделетін тауар көлеміне түзетеді.

      Осы тармақта көзделген салықтық базаны түзету осындай акцизделетін тауар экспортқа өткізілген салықтық кезеңде жүргізіледі.

      Бұл ретте осындай түзету ескеріле отырып, салықтық базаның теріс мәні болуы мүмкін.

      Ескерту. 473-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі) Заңымен.

474-бап. Салықтан шегеру

      1. Салық төлеушiнiң осы Кодекстiң 472-бабына сәйкес есептелген акциз сомасын осы бапта белгiленген шегерулерге азайтуға құқығы бар.

      2. Осы бапқа сәйкес басқа акцизделетін тауарларды өндіру үшін негізгі шикізат ретінде пайдаланылған акцизделетін тауарлар бойынша Қазақстан Республикасында төленген акциз сомалары шегеруге жатады.

      3. Мыналар:

      1) акцизделетiн тауарларды сатып алған немесе Қазақстан Республикасының аумағына импорттау кезінде Қазақстан Республикасының аумағында;

      2) өзі өндірген акцизделетін шикізат үшін;

      3) акцизделетін алыс-беріс шикізатынан дайындалған акцизделетін тауарларды беру кезінде төленген акциз сомалары шегеруге жатады.

      Спирттің барлық түріне, шикі мұнайға, газ конденсатына акциз сомалары шегеруге жатпайды.

      4. Шегеру салық кезеңiнде акцизделетiн тауарлар дайындауға іс жүзінде пайдаланылған акцизделетiн шикiзат көлемi негізге алынып есептелген акциз сомасына жүргізіледі.

      5. Акцизделетін шикізатты Қазақстан Республикасының аумағында сатып алу кезінде төленген акциз сомасын шегеру мынадай құжаттар болған кезде жүзеге асырылады:

      1) акцизделетін шикізатты сатып алу-сату шарты;

      2) акцизделетін шикізатқа төлем жасалғанын растайтын төлем құжаттары немесе бақылау-касса машинасының чектері қоса берілген кіріс-кассалық ордерге түбіртек;

      3) акцизделетін шикізат беруге тауар-көлік жүкқұжаттары;

      4) акциз сомасы бөлек жолмен бөліп көрсетілген шот-фактура;

      5) купаж парақтары (алкоголь өнімін өндірген кезде);

      6) акцизделетін шикізатты өндіріске есептен шығару туралы акт.

      6. Өзі өндірген акцизделетін шикізат үшін төленген акциз сомаларын шегеру мынадай құжаттар болған кезде жүзеге асырылады:

      1) акциздің бюджетке төленгенін растайтын төлем құжаттары немесе өзге де құжаттар;

      2) купаж парақтары (алкоголь өнімін өндірген кезде);

      3) акцизделетін шикізатты өндіріске есептен шығару туралы акт.

      7. Акцизделетін шикізатты Қазақстан Республикасының аумағына импорттаған кезде Қазақстан Республикасында төленген акциз сомасын шегеру мынадай құжаттар болған кезде жүзеге асырылады:

      1) акцизделетін шикізатты сатып алу-сату шарты;

      2) кедендік декларациялау кезінде акциздің бюджетке төленгенін растайтын төлем құжаттары немесе өзге де құжаттар;

      3) акцизделетін шикізат Еуразиялық экономикалық одаққа мүше болып табылмайтын мемлекеттердің аумағынан Қазақстан Республикасының аумағына импортталған кезде импортталатын акцизделетін шикізатқа тауарларға арналған декларация немесе Еуразиялық экономикалық одаққа мүше мемлекеттердің аумағынан Қазақстан Республикасының аумағына импортталған кезде тауарларды әкелу және жанама салықтарды төлеу туралы өтініш;

      4) купаж парақтары (алкоголь өнімін өндірген кезде);

      5) акцизделетін шикізатты өндіріске есептен шығару туралы акт.

      8. Қазақстан Республикасының аумағында акцизделетін алыс-беріс шикізатынан дайындалған акцизделетін тауарларды беру кезінде төленген акциз сомасы да мынадай құжаттар болған кезде шегеруге жатады:

      1) акцизделетін алыс-беріс шикізатының меншік иесі мен қайта өңдеуші арасындағы алыс-беріс шикізатын қайта өңдеу туралы шарт;

      2) акцизделетін алыс-беріс шикізаты меншік иесінің акцизді бюджетке төлегенін растайтын төлем құжаттары немесе өзге де құжаттар;

      3) акцизделетін шикізатты беруге арналған жүкқұжат немесе қабылдап алу-беру актісі.

      9. Акцизделетін тауарларды өндірушілер акцизделетін шикізатты Қазақстан Республикасының аумағында сатып алған немесе импорттаған кезде төлеген акциз сомалары осы шикізаттан дайындалған акцизделетін тауарлар үшін есептелген акциз сомасынан асып кеткен жағдайда, мұндай асып кету сомасы шегеруге жатпайды.

475-бап. Акциз төлеу мерзімдері

      1. Егер осы Кодексте өзгеше көзделмесе, акцизделетін тауарларға арналған акциз есепті салықтық кезеңнен кейінгі айдың 20-күнінен кешіктірмей бюджетке аударылуға жатады.

      2. Алыс-беріс шикiзаты мен материалдардан өндiрiлген акцизделетiн тауарлар бойынша акциз өнім тапсырыс берушiге немесе тапсырыс берушi көрсеткен тұлғаға берiлген күнi төленедi.

      3. Қазақстан Республикасының аумағында өндiрiлген шикi мұнайды, газ конденсатын өнеркәсiптiк қайта өңдеуге беру кезінде акциз олар берiлген күнi төленедi.

      4. Толысылған шарапты және сыра қайнату өнімін қоспағанда, осы Кодекстiң 462-бабы бірінші бөлігінің 2) тармақшасында белгiленген акцизделетiн тауарларға акцизді алкоголь өнімін өндірушілер таңдау бойынша:

      есепке алу-бақылау маркаларын алғанға дейін;

      осы Кодекстің 172-бабына сәйкес есепке алу-бақылау маркаларын нысаналы пайдалану туралы міндеттеме ұсынылған жағдайда, акцизделетін тауарлар тиеп-жөнелтілген (берілген) күні төлейді.

      5. Салық органдарының Еуразиялық экономикалық одаққа мүше мемлекеттердің аумағынан импортталған акцизделетін тауарлар бойынша акциздің төлену фактісін тауарларды әкелу және жанама салықтарды төлеу туралы өтініште тиісті белгі қою арқылы растауы не растаудан уәжді бас тартуы уәкілетті орган айқындаған тәртіппен жүзеге асырылады.

      Ескерту. 475-бапқа өзгеріс енгізілді – ҚР 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

476-бап. Акциз төленетін жер

      1. Осы баптың 2 және 3-тармақтарында көрсетілген жағдайларды қоспағанда, акциз төлеу салық салу объектісінің орналасқан жері бойынша жүргiзiледi.

      2. Бензинді (авиациялық бензиндi қоспағанда) және дизель отынын көтерме, бөлшек саудада өткiзудi жүзеге асыратын акциз төлеушiлер акцизді салық салуға байланысты объектілердің орналасқан жері бойынша төлейдi.

      3. Акцизделетін тауарлар Еуразиялық экономикалық одаққа мүше мемлекеттердің аумағынан импортталған жағдайда акциз төлеу акциз төлеушінің орналасқан (тұрғылықты) жері бойынша жүргізіледі.

477-бап. Салық төлеушiлердiң құрылымдық бөлiмшелер, салық салуға байланысты объектілер үшiн акциз есептеу мен төлеу тәртiбi

      1. Заңды тұлғаның құрылымдық бөлімшесі, сондай-ақ салық салуға байланысты объектілер салықтық кезең ішінде жасаған акциз салынатын операциялар бойынша акциздің есеп-қисаптары (бұдан әрі бөлім бойынша – акциз бойынша есеп-қисап) жеке-жеке жасалады.

      Акциз бойынша есеп-қисап негізінде заңды тұлғаның құрылымдық бөлімшесі, сондай-ақ салық салуға байланысты объектілер үшін төленуге жататын акциз сомасы айқындалады.

      2. Акциз төлеушілер заңды тұлғаның құрылымдық бөлімшесінің, салық салуға байланысты объектілердің орналасқан жері бойынша салық органдарына акциз бойынша есеп-қисапты осы Кодекстің 478-бабында белгіленген мерзімдерде ұсынуға міндетті.

      Бір салық органында тіркелген салық салуға байланысты бірнеше объектісі бар акциз төлеушілер барлық объектілер үшін акциз бойынша бір есеп-қисап ұсынады.

      3. Ағымдағы төлемдердi қоса алғанда, заңды тұлғаның құрылымдық бөлімшелері, салық салуға байланысты объектілер үшiн акциз төлеудi акциз төлеушi заңды тұлға тiкелей өзiнiң банктік шотынан жүргізедi немесе ол заңды тұлғаның құрылымдық бөлімшесіне жүктеледi.

      4. Дара кәсіпкерлер салық салуға байланысты объектілер үшін төленуге жататын акциз бойынша есеп-қисапты салық салуға байланысты объектілердің орналасқан жері бойынша ұсынады.

478-бап. Салықтық кезең және акциз бойынша салық декларациясы

      1. Акцизге қатысты күнтiзбелiк ай салық кезеңi болып табылады.

      2. Егер осы бапта өзгеше көзделмесе, әрбір салықтық кезең аяқталған соң акциз төлеушілер өзiнің орналасқан жерi бойынша салық органына акциз жөнiндегі декларацияны есепті салықтық кезеңнен кейiнгi екінші айдың 15-күнінен кешiктiрмей ұсынуға мiндеттi.

      3. Акциз төлеушiлер декларациямен бiр мезгiлде акциз бойынша есеп-қисаптарды ұсынады.

      4. Акцизделетін тауарларды Еуразиялық экономикалық одаққа мүше мемлекеттердің аумағынан Қазақстан Республикасының аумағына импорттайтын салық төлеушілер импортталған акцизделетін тауарлар есепке қабылданған айдан кейінгі айдың 20-ынан кешіктірілмейтін мерзімде орналасқан (тұрғылықты) жеріндегі салық органына тауарларды әкелу және жанама салықтарды төлеу туралы өтінішті және осы Кодекстің 456-бабының 2-тармағына сәйкес өзге де құжаттарды ұсынуға міндетті.

      Ескерту. 478-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

53-тарау. АКЦИЗДЕЛЕТІН ТАУАРЛАРДЫҢ ИМПОРТЫНА САЛЫҚ САЛУ

479-бап. Импортталатын акцизделетiн тауарлардың салықтық базасы

      Қазақстан Республикасының аумағына импортталатын акцизделетін тауарлар бойынша салықтық база импортталатын акцизделетін тауарлардың заттай түрдегі көлемі, саны ретінде айқындалады.

480-бап. Импортталатын акцизделетiн тауарларға акциз төлеу мерзiмдерi

      1. Еуразиялық экономикалық одаққа мүше болып табылмайтын мемлекеттердің аумағынан импортталатын акцизделетін тауарларға акциздер осы баптың 2-тармағында көзделген жағдайларды қоспағанда, Еуразиялық экономикалық одақтың кеден заңнамасында және (немесе) Қазақстан Республикасының кеден заңнамасында кедендік төлемдерді төлеу үшін айқындалған күні уәкiлеттi орган айқындаған тәртіппен төленеді.

      2. Осы Кодекстің 172-бабына сәйкес таңбалануға жататын импортталатын акцизделетiн тауарларға акциз сәйкестендіру құралдарын, есепке алу-бақылау маркаларын алғанға дейiн төленедi.

      Осы тармақтың бірінші бөлігінде көрсетілген акцизделетін тауарлар импортын жүзеге асырған кезде акциз сомасы нақтылануға жатады және акцизделетін тауарларды импорттау күні қолданыста болатын акциз мөлшерлемесі қолданылады.

      3. Еуразиялық экономикалық одаққа мүше мемлекеттердің аумағынан импортталған акцизделетін тауарлар бойынша (таңбаланатын акцизделетін тауарларды қоспағанда) акциздер импортталған акцизделетін тауарлар есепке қабылданған айдан кейінгі айдың 20-күнінен кешіктірілмейтін мерзімде төленеді.

      Таңбаланатын акцизделетін тауарлар бойынша акциздер төлеу осы баптың 2-тармағында белгіленген мерзімдерде жүргізіледі.

      4. Қазақстан Республикасының аумағына импорты Қазақстан Республикасының заңнамасына сәйкес акцизді төлемей жүзеге асырылған акцизделетін тауарлар оларға байланысты төлеуден босату немесе төлеудің өзге тәртібі берілген мақсаттардан өзге мақсаттарда пайдаланылған жағдайда, осы акцизделетін тауарлар осы Кодекстің 463 және 479-баптарында және Қазақстан Республикасы Үкіметінің қаулысымен белгіленген тәртіппен және акциздер мөлшерлемелері бойынша акциз салынуға жатады.

      Ескерту. 480-бапқа өзгеріс енгізілді – ҚР 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

481-бап. Акцизден босатылған акцизделетiн тауарлардың импорты

      1. Жеке тұлғалар Еуразиялық экономикалық одақтың кеден заңнамасында және (немесе) Қазақстан Республикасының кеден заңнамасында көзделген нормалар бойынша импорттайтын акцизделетін тауарларға акциздер салынбайды.

      2. Мынадай импортталатын акцизделетін тауарлар акциз төлеуден босатылады:

      1) халықаралық тасымалдарды жүзеге асыратын көлік құралдарын жолда жүру уақытында және аралық аялдама пункттерiнде пайдалану үшiн қажеттi акцизделетiн тауарлар;

      2) Еуразиялық экономикалық одақтың кедендік шекарасы арқылы өткізгенге дейiн бүлiнуi салдарынан бұйымдар және материалдар ретiнде пайдалануға жарамсыз болып қалған;

      3) шетелдiк дипломатиялық және оларға теңестiрiлген өкілдіктердің ресми пайдалануы үшін, сондай-ақ осы өкілдіктердің бiрге тұратын отбасы мүшелерiн қоса алғанда, дипломатиялық және әкiмшiлiк-техникалық персоналы қатарындағы адамдардың жеке пайдалануы үшiн әкелiнген. Көрсетілген тауарлар Қазақстан Республикасы қатысушы болып табылатын халықаралық шарттарға сәйкес акциз төленуден босатылады;

      4) Еуразиялық экономикалық одақтың кедендік шекарасы арқылы өткізілетін, ішкі тұтыну үшін шығарудың кедендік рәсімін қоспағанда, Еуразиялық экономикалық одақтың кеден заңнамасында және (немесе) Қазақстан Республикасының кеден заңнамасында белгіленген кедендік рәсімдер шеңберінде Қазақстан Республикасының аумағында акциз төлеуден босатылатын;

      5) Қазақстан Республикасының заңнамасына сәйкес тiркелген құрамында спиртi бар медициналық мақсаттағы өнiм (бальзамдардан басқа).

12-БӨЛІМ. ӘЛЕУМЕТТІК САЛЫҚ

54-тарау. ЖАЛПЫ ЕРЕЖЕЛЕР

482-бап. Төлеушілер

      1. Мыналар әлеуметтiк салық төлеушiлер болып табылады:

      1) дара кәсiпкерлер;

      2) жеке практикамен айналысатын адамдар;

      3) егер осы баптың 3-тармағында өзгеше белгiленбесе, Қазақстан Республикасының резидент-заңды тұлғалары;

      4) Қазақстан Республикасында қызметiн тұрақты мекемелер арқылы жүзеге асыратын бейрезидент-заңды тұлғалар;

      5) тұрақты мекеме құруға әкеп соқпайтын құрылымдық бөлімше арқылы қызметін жүзеге асыратын бейрезидент-заңды тұлғалар.

      2. Мынадай салық төлеушілер әлеуметтік салық төлеушілер болып табылмайды:

      1) арнаулы салық режимін:

      патент негізінде;

      шаруа немесе фермер қожалықтары үшін қолданатындар;

      бөлшек салықтың арнаулы салық режимін қолданатындар;

      арнаулы мобильді қосымшаны пайдалана отырып қолданатындар;

      2) осы Кодекстің 290-бабы 3-тармағының шарттарына сәйкес келетін тірек-қимыл аппараты бұзылған, есту, сөйлеу, көру қабiлетiнен айрылған мүгедектігі бар адамдар жұмыс iстейтiн мамандандырылған ұйымдар.

      3. Резидент-заңды тұлға өз шешімімен өзінің құрылымдық бөлімшесінің:

      осындай құрылымдық бөлімшенің шығыстары болып табылатын салық салу объектілері бойынша әлеуметтік салықты есептеу мен төлеу;

      осындай құрылымдық бөлімше есепке жазған, төлеген төлем көзінен салық салынуға жататын кірістер бойынша жеке табыс салығын есептеу, ұстап қалу және аудару жөніндегі міндеттемелерді бір мезгілде орындауын тануға құқылы.

      Резидент-заңды тұлғаның мұндай шешімін қабылдау немесе оның күшін жою осындай шешім қабылданған тоқсаннан кейінгі тоқсанның басынан бастап қолданысқа енгізіледі.

      Егер жаңадан құрылған құрылымдық бөлімше әлеуметтік салық төлеуші деп танылса, онда заңды тұлғаның осындай тану туралы шешімі осы құрылымдық бөлімшенің құрылған күнінен бастап немесе осы құрылымдық бөлімше құрылған тоқсаннан кейінгі тоқсанның басынан бастап қолданысқа енгізіледі.

      Ескерту. 482-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 24.06.2021 № 53-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңдарымен.

483-бап. Арнаулы салық режимдерiн қолданатын төлеушілердің әлеуметтік салық бойынша салықты есептеу, төлеу және салықтық есептілік ұсыну ерекшеліктері

      Әлеуметтік салық бойынша салықты есептеуді, төлеуді және салықтық есептілікті ұсынуды арнаулы салық режимдерiн қолданатын төлеушілер:

      1) ауыл шаруашылығы өнімін өндірушілер үшін – осы Кодекстің 78-тарауының ережелерін ескере отырып;

      2) оңайлатылған декларация негізінде осы Кодекстің 687689-баптарына сәйкес жүргізеді.

      Осы Кодекстің 484488-баптарының ережелерін осы баптың бірінші бөлігінің 2) тармақшасында көрсетілген төлеушілер қолданбайды.

484-бап. Салық салу объектісі

      1. Төлеушілердің өздерін қоса алғанда, жұмыскерлердің саны жеке практикамен айналысатын адамдар және оңайлатылған декларация негізінде арнаулы салық режимін қолданатын дара кәсіпкерлерді қоспағанда, дара кәсіпкерлер үшін салық салу объектісі болып табылады.

      2. Мыналардың:

      1) жұмыскердің осы Кодекстің 322-бабының 1-тармағында көрсетілген кірістері (оның ішінде жұмыс берушінің осы Кодекстің 644-бабы 1-тармағының 20), 22), 23) және 24) тармақшаларында көрсетілген шығыстары) бойынша жұмыс берушінің;

      2) осы Кодекстің 220-бабының 7-тармағында көрсетілген шетелдік персоналдың кірістері бойынша салық агентінің шығыстары осы Кодекстің 482-бабы 1-тармағының 3), 4) және 5) тармақшаларында көрсетілген төлеушілер үшін салық салу объектісі болып табылады.

      3. Мыналар салық салу объектісінен алып тасталады:

      1) Қазақстан Республикасының заңнамасына сәйкес бірыңғай жинақтаушы зейнетақы қорына төленетін міндетті зейнетақы жарналары;

      2) Қазақстан Республикасының міндетті әлеуметтік медициналық сақтандыру туралы заңнамасына сәйкес міндетті әлеуметтік медициналық сақтандыруға төленетін жарналар;

      ЗҚАИ-ның ескертпесі!
      3) тармақшаға енгізілген өзгеріс 01.01.2029 дейін қолданыста болады - ҚР 26.12.2018 № 203-VI Заңымен.

      3) осы Кодекстің 341-бабы 1-тармағының 10) тармақшасында белгіленген кірістерді, сондай-ақ Қазақстан Республикасының азаматтары болып табылатын жұмыскерлердiң кірістері бөлігінде осы Кодекстiң 341-бабы 1-тармағының 50) тармақшасында белгіленген кірістерді қоспағанда, осы Кодекстің 341-бабының 1-тармағында белгіленген кірістер;

      4) осы Кодекстің 654-бабының 10) тармақшасында белгіленген кірістер;

      5) гранттар қаражаты есебінен жүргізілетін төлемдер.

      Егер төлемдер грант алушымен не гранттың мақсаттарын (міндеттерін) жүзеге асыру үшін грант алушы тағайындаған орындаушымен жасалған шартқа (келісімшартқа) сәйкес жүргізілсе, осы тармақшаның ережелері қолданылады.

      4. Егер осы баптың 2-тармағында көрсетілген, осы баптың 3-тармағы ескеріле отырып айқындалған салық салу объектісі күнтізбелік ай үшін бір теңгеден бастап республикалық бюджет туралы заңда белгіленген және осы күнтізбелік айдың бірінші күніне қолданыста болатын айлық есептік көрсеткіштің 14 еселенген мөлшеріне дейінгі соманы құраса, онда салық салу объектісі айлық есептік көрсеткіштің 14 еселенген мөлшері негізге алына отырып айқындалады.

      Ескерту. 484-бапқа өзгеріс енгізілді - ҚР 26.12.2018 № 203-VI (01.01.2019 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

485-бап. Салық мөлшерлемелері

      1. Егер осы бапта өзгеше белгiленбесе, әлеуметтiк салық:

      2018 жылғы 1 қаңтардан бастап – 9,5 пайыз;

      2025 жылғы 1 қаңтардан бастап – 11 пайыз мөлшерлемесі бойынша есептеледі.

      2. Дара кәсiпкерлер және жеке практикамен айналысатын адамдар әлеуметтiк салықты республикалық бюджет туралы заңда белгіленген және төленетін күнге қолданыста болатын айлық есептiк көрсеткiштің 2 еселенген мөлшерінде өзi үшiн және айлық есептiк көрсеткiштің 1 еселенген мөлшерiнде әрбiр жұмыскер үшiн есептейді.

      Осы тармақтың ережесі:

      1) өздері осы Кодекстің 213-бабына сәйкес салықтық есептілікті ұсынуды уақытша тоқтата тұруы кезеңінде салық төлеушілерге;

      2) оңайлатылған декларация негізінде арнаулы салық режимін қолданатын дара кәсіпкерлерге;

      3) осы тармақтың екінші бөлігінің 2) тармақшасында көрсетілгендерді қоспағанда, салықтық кезеңде кіріс алмаған дара кәсіпкерлерге және жеке практикамен айналысатын адамдарға қолданылмайды.

      3. Оңайлатылған декларация негізінде арнаулы салық режимін қолданатын төлеушілер үшін әлеуметтік салықтың мөлшерлемелері осы Кодекстің 77-тарауында белгіленген.

      Ескерту. 485-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI (01.01.2020 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2018 бастап қолданысқа енгізіледі) Заңдарымен.

55-тарау. САЛЫҚТЫ ЕСЕПТЕУ ЖӘНЕ ТӨЛЕУ ТӘРТІБІ

486-бап. Әлеуметтік салықты есептеу тәртібі

      1. Әлеуметтік салық сомасы осы Кодекстің 484-бабы 3-тармағының ережелері ескеріле отырып, осы Кодекстің 484-бабының 2-тармағында айқындалған салық салу объектісіне осы Кодекстің 485-бабының 1-тармағында белгіленген тиісті мөлшерлемелерді қолдану арқылы айқындалады.

      2. Оңайлатылған декларация негізінде арнаулы салық режимін қолданатындарды қоспағанда, дара кәсіпкерлер, жеке практикамен айналысатын адамдар әлеуметтік салықты есептеуді осы Кодекстің 484-бабының 1-тармағында айқындалған әлеуметтік салық салу объектісіне осы Кодекстің 485-бабының 2-тармағында белгіленген мөлшерлемелерді қолдану арқылы жүргізеді.

      3. Бюджетке төлеуге жататын әлеуметтік салық сомасы есептелген әлеуметтік салық пен Қазақстан Республикасының Әлеуметтік кодексіне сәйкес есептелген әлеуметтік аударымдардың сомасы арасындағы айырма ретінде айқындалады.

      Мемлекеттік әлеуметтік сақтандыру қорына есептелген әлеуметтік аударымдар сомасы есептелген әлеуметтік салықтың сомасынан асып кеткен немесе олардың сомалары тең болған кезде бюджетке төлеуге жататын әлеуметтік салық сомасы нөлге тең деп есептеледі.

      4. "Инновациялық технологиялар паркі" арнайы экономикалық аймағының аумағында қызметін жүзеге асыратын ұйымдар әлеуметтік салықты осы Кодекстің 709-бабының 9-тармағында белгіленген ережелерді ескере отырып есептейді.

      5. Мемлекеттік орган немесе жергілікті атқарушы орган өз шешімімен өздерінің құрылымдық бөлімшелерінің және (немесе) аумақтық органдарының:

      осындай мемлекеттік органға немесе жергілікті атқарушы органға ведомстволық бағынысты құрылымдық бөлімшелердің және (немесе) аумақтық органдардың шығыстары болып табылатын салық салу объектілері бойынша әлеуметтік салықты есептеу және төлеу;

      осындай мемлекеттік органға немесе жергілікті атқарушы органға ведомстволық бағынысты құрылымдық бөлімшелердің және (немесе) аумақтық органдардың жұмыскерлеріне есепке жазылған, төленген, төлем көзінен салық салуға жататын кірістер бойынша жеке табыс салығын есептеу, ұстап қалу және аудару жөніндегі міндетті бір мезгілде орындауын тануға құқылы.

      6. Мемлекеттік мекемелер салықтық кезең үшін есептеген әлеуметтік салық сомасы Қазақстан Республикасының заңнамасына сәйкес төленген еңбекке уақытша қабілетсіздігі бойынша әлеуметтік жәрдемақы сомасына азайтылады.

      7. Салықтық кезеңде осы баптың 6-тармағында көрсетілген төленген әлеуметтiк жәрдемақы сомасы есептелген әлеуметтiк салық сомасынан асып кеткен жағдайда, асып кеткен сома келесі салықтық кезеңге ауыстырылады.

      Ескерту. 486-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз) Заңымен.

487-бап. Әлеуметтік салықты төлеу

      1. Әлеуметтiк салықты төлеу салық төлеушiнiң орналасқан жерi бойынша салықтық кезеңнен кейiнгi айдың 25-күнінен кешiктiрілмей жүргiзiледi.

      2. Құрылымдық (аумақтық) бөлімшенің шығыстары болып табылатын салық салу объектілері бойынша әлеуметтік салықты төлеу осындай құрылымдық (аумақтық) бөлімшенің орналасқан жері бойынша жүргізіледі.

56-тарау. САЛЫҚТЫҚ КЕЗЕҢ ЖӘНЕ САЛЫҚ ДЕКЛАРАЦИЯСЫ

488-бап. Салықтық кезең

      1. Күнтізбелік ай әлеуметтік салықты есептеу үшін салықтық кезең болып табылады.

      2. Күнтізбелік тоқсан жеке табыс салығы және әлеуметтік салық бойынша декларация жасау үшін есепті кезең болып табылады.

489-бап. Жеке табыс салығы мен әлеуметтiк салық бойынша декларация

      1. Төлеушiлер жеке табыс салығы және әлеуметтік салық бойынша декларацияны орналасқан жері бойынша салық органдарына есепті кезеңнен кейінгі екінші айдың 15 күнінен кешіктірмей тоқсан сайын ұсынады.

      2. Әлеуметтік салықты есептеу және төлеу жөніндегі міндет жүктелмеген құрылымдық бөлiмшелерi бар төлеушiлер осындай құрылымдық (аумақтық) бөлімше орналасқан жердегі салық органына жеке табыс салығы мен әлеуметтiк салық бойынша декларацияға осындай құрылымдық (аумақтық) бөлімше бойынша әлеуметтiк салық сомасын есептеу жөніндегі қосымшаны ұсынады.

13-БӨЛІМ. КӨЛІК ҚҰРАЛДАРЫ САЛЫҒЫ

57-тарау. ЖАЛПЫ ЕРЕЖЕЛЕР

490-бап. Салық төлеушілер

      1. Егер осы бапта өзгеше белгіленбесе, меншік құқығында салық салу объектілері бар жеке тұлғалар және меншік, шаруашылық жүргізу немесе жедел басқару құқығында салық салу объектілері бар заңды тұлғалар көлік құралдары салығын төлеушілер болып табылады.

      Заңды тұлға өз шешімімен өзінің құрылымдық бөлімшесін Қазақстан Республикасының көлік туралы заңнамасына сәйкес осындай құрылымдық бөлімшеге тіркелген көлік құралдары бойынша көлік құралдары салығын өз бетінше төлеуші деп тануға құқылы.

      Егер осы бапта өзгеше белгіленбесе, заңды тұлғаның осындай тану немесе осындай тануды тоқтату туралы шешімі осындай шешім қабылданған жылдан кейінгі жылдың 1 қаңтарынан бастап қолданысқа енгізіледі.

      Егер жаңадан құрылған құрылымдық бөлімше көлік құралдары салығын өз бетінше төлеуші деп танылса, онда заңды тұлғаның осындай тану туралы шешімі осы құрылымдық бөлімше құрылған күннен бастап немесе осы құрылымдық бөлімше құрылған жылдан кейінгі жылдың 1 қаңтарынан бастап қолданысқа енгізіледі.

      2. Қаржы лизингi шарты бойынша берiлген (алынған) салық салу объектiлерi бойынша көлiк құралы салығын төлеушi лизинг алушы болып табылады.

      3. Егер осы бапта өзгеше белгіленбесе, мыналар көлік құралы салығын төлеушілер болып табылмайды:

      1) осы Кодекстің 697-бабында көрсетілген ауыл шаруашылығы өнімін өндіруші заңды тұлғалар, сондай-ақ шаруа немесе фермер қожалығының басшысы және (немесе) мүшелері – агроөнеркәсіптік кешенді дамыту саласындағы уәкілетті орган мемлекеттік жоспарлау жөніндегі орталық уәкілетті органмен және уәкілетті органмен келісу бойынша белгілеген тізбеге енгізілген ауыл шаруашылығы өнімін өзі өндіру процесінде пайдаланылатын мамандандырылған ауыл шаруашылығы техникасы бойынша;

      2) шаруа немесе фермер қожалықтары үшін арнаулы салық режимін қолданатын шаруа немесе фермер қожалығының басшысы және (немесе) мүшелері – осындай арнаулы салық режимінің әрекеті қолданылатын, қызметте пайдаланылатын төмендегі қажеттілік нормативтері шегіндегі жеңіл және жүк көлік құралдары бойынша:

      бір шаруа немесе фермер қожалығына қозғалтқышының көлемі 2500 текше сантиметрге дейін қоса алғанда бір жеңіл автомобиль бойынша;

      бір шаруа немесе фермер қожалығына 1:1 арақатынасты сақтай отырып, қозғалтқышының шекті жиынтық қуаты егіндіктің (шабындықтардың, жайылымдардың) 1000 гектарына 1000 кВт мөлшеріндегі жүк автомобильдері бойынша.

      Бұл ретте, егер есеп-қисап қорытындылары бойынша көлік құралдарының саны бөлшекті мәні 0,5-тен бастап және одан жоғары бір бірліктен көп болса, мұндай мән тұтас бірліктерге дейін дөңгелектеуге жатады, егер 0,5-тен төмен болса, дөңгелектеуге жатпайды.

      Егер есеп-қисап қорытындылары бойынша жүк автомобильдерінің саны бір бірліктен кем болса, қозғалтқышының қуаты барынша аз бір жүк автомобилі босатылуға жатады;

      3) мемлекеттік мекемелер және орта білім беретін мемлекеттік оқу орындары;

      4) осы Кодекстің 289-бабының 1-тармағына сәйкес келетін мүгедектігі бар адамдардың қоғамдық бірлестіктері – қозғалтқышының көлемі 3000 текше сантиметрден аспайтын бір жеңіл автокөлік және бір автобус бойынша;

      5) Ұлы Отан соғысының ардагерлері, жеңілдіктер бойынша Ұлы Отан соғысының ардагерлеріне теңестірілген ардагерлер және басқа мемлекеттердің аумағындағы ұрыс қимылдарының ардагерлері, Ұлы Отан соғысы жылдарында тылдағы қажырлы еңбегi мен мінсiз әскери қызметi үшiн бұрынғы КСР Одағы ордендерiмен және медальдарымен наградталған адамдар, сондай-ақ 1941 жылғы 22 маусым – 1945 жылғы 9 мамыр аралығында кемінде алты ай жұмыс істеген (қызмет өткерген) және Ұлы Отан соғысы жылдарында тылдағы қажырлы еңбегi мен мінсiз әскери қызметi үшiн бұрынғы КСР Одағы ордендерiмен және медальдарымен наградталмаған адамдар, Кеңес Одағының батырлары мен Социалистiк Еңбек ерлерi, "Халық қаhарманы", "Қазақстанның Еңбек Ері" атақтарына ие болған, үш дәрежелі Даңқ орденiмен және "Отан" орденiмен наградталған адамдар, "Батыр ана" атағына ие болған немесе "Алтын алқа" не "Күмiс алқа" алқаларымен наградталған көп балалы аналар – салық салу объектiсi болып табылатын бiр автокөлiк құралы бойынша;

      6) меншiгiнде мотоколяскалары мен автомобильдерi бар мүгедектігі бар адамдар – салық салу объектiсi болып табылатын бiр автокөлiк құралы бойынша.

      Осы тармақтың бірінші бөлігі 1), 2) және 4) тармақшаларының ережелері осындай көлік құралдары пайдалануға, сенімгерлік басқаруға немесе жалға берілген жағдайларда қолданылмайды.

      4. Осы баптың 3-тармағы бірінші бөлігінің 5) және 6) тармақшаларының ережелері осындай тармақшалардың ережелерін қолдану құқығы бар жеке тұлғаның оларда көрсетілген бір немесе бірнеше санаттарға жататынына-жатпайтынына қарамастан, салықтық кезең ішінде бiр автокөлiк құралы бойынша (қозғалтқышының көлемі 4000 текше сантиметрден асатын, оған қатысты 2013 жылғы 31 желтоқсаннан кейін уәкілетті мемлекеттік органда көлік құралының меншік иесінің ауысуына байланысты тіркеу әрекеттері жүргізілген жеңіл автомобильден басқа) қолданылады.

      5. Осы баптың 3-тармағы бірінші бөлігінің 5) және 6) тармақшаларының ережелерін қолдануға құқығы бар адамның меншік құқығында салықтық кезең ішінде бірнеше автокөлік құралы болған жағдайда, осы ережелер есептелген салық сомасы барынша көп автокөлік құралдарының біреуіне қатысты қолданылады.

      6. Осы баптың 3-тармағы бірінші бөлігінің 5) және 6) тармақшаларының ережелерін қолдану құқығы салықтық кезең ішінде туындаған немесе тоқтатылған жағдайда, осындай ережелер:

      құқық туындаған кезде – осындай құқық туындаған айдың 1-күнінен бастап салықтық кезең аяқталғанға дейін немесе осындай құқық тоқтатылатын айдың 1-күніне дейін қолданылады;

      құқық тоқтатылған кезде – осындай құқық тоқтатылатын айдың 1-күнінен бастап қолданылмайды.

      7. Мемлекеттік мекемелер сенімгерлік басқаруға берген көлік құралдары бойынша салық төлеуші осы Кодекстің 41-бабына сәйкес анықталады.

      Ескерту. 490-бапқа өзгеріс енгізілді – ҚР 06.05.2020 № 324-VI Заңымен (01.01.2020 бастап қолданысқа енгізіледі).

491-бап. Салық салу объектілері

      1. Тiркемелердi қоспағанда, Қазақстан Республикасында тiркелген және (немесе) есепте тұрған көлiк құралдары салық салу объектiлерi болып табылады.

      2. Мыналар салық салу объектiлерi болып табылмайды:

      1) 40 тонна және одан жоғары жүк көтеретін карьерлiк автосамосвалдар;

      2) мамандандырылған медициналық көлiк құралдары;

      3) Қазақстан Республикасының халықаралық кеме тізілімінде тіркелген теңіз кемелері;

      4) мүлік салығын салу объектісі болып табылатын арнайы автомобильдер.

58-тарау. САЛЫҚТЫҚ МӨЛШЕРЛЕМЕЛЕР, САЛЫҚТЫ ЕСЕПТЕУ ТӘРТІБІ МЕН ТӨЛЕУ МЕРЗІМДЕРІ

492-бап. Салықтық мөлшерлемелер

      1. Егер осы бапта өзгеше белгіленбесе, салықты есептеу айлық есептік көрсеткіштермен белгіленген мынадай мөлшерлемелер бойынша жүргізіледі:

Р/с

Салық салу объектісі

Салықтық мөлшерлеме (айлық есептік көрсеткіш)

1

2

3

1.

Қозғалтқышының көлемі бойынша мынадай сараланған жеңіл автомобильдер (текше см.):


1 100-ге дейін қоса алғанда

1

1 100-ден жоғары 1 500-ге дейін қоса алғанда

2

1 500-ден жоғары 2 000-ға дейін қоса алғанда

3

2 000-нан жоғары 2 500-ға дейін қоса алғанда

6

2 500-ден жоғары 3000-ға дейін қоса алғанда

9

3 000-нан жоғары 4 000-ға дейін қоса алғанда

15

4 000-нан жоғары

117

2.

Жүк көтергiштiгi бойынша мынадай сараланған жүк, арнайы автомобильдер (тiркемелердi есептемегенде):


1 тоннаға дейін қоса алғанда

3

1 тоннадан жоғары 1,5 тоннаға дейін қоса алғанда

5

1,5 тоннадан жоғары 5 тоннаға дейін қоса алғанда

7

5 тоннадан жоғары

9

3.

Тракторлар, өздігінен жүретін ауыл шаруашылығы, мелиоративтік және жол-құрылыс машиналары мен механизмдер, жүріп өту мүмкіндігі жоғары арнайы машиналар және жалпыға ортақ пайдаланылатын автомобиль жолдарында жүруге арналмаған басқа да автокөлік құралдары

3

4.

Отыратын орындардың саны бойынша мынадай сараланған автобустар:


отыратын 12 орынға дейін қоса алғанда

9

отыратын 12-ден жоғары 25 орынға дейін қоса алғанда

14

отыратын 25 орыннан жоғары

20

5.

Қозғалтқышының қуаты бойынша мынадай сараланған мотоциклдер, мотороллерлер, мотошаналар, шағын кемелер:


55 кВт-ға (75 ат күшiне) дейiн қоса алғанда

1

55 кВт-дан (75 ат күшiнен) асатын

10

6.

Қозғалтқышының қуаты бойынша мынадай сараланған катерлер, кемелер, буксирлер, баржалар, яхталар (ат күшімен);


160-қа дейін қоса алғанда

6

160-тан жоғары 500-ге дейін қоса алғанда

18

500-ден жоғары 1 000-ға дейін қоса алғанда

32

1000-нан жоғары

55

7.

Ұшу аппараттары

қуаттың әрбір киловатынан айлық есептік көрсеткіштің
4 пайызы

8.

Мыналар:
кез келген санаттағы поездарды магистральдық жолдармен жүргiзу үшiн;
магистральдық, станциялық және тар және (немесе) кең табанды кiрме жолдарда маневр жұмыстарын жүргiзу үшiн;
өнеркәсiптiк теміржол көлiгi жолдары мен магистральдық және станциялық жолдарға шықпайтын жолдарда пайдаланылатын теміржолдың жылжымалы тартқыш құрамы

көлiк құралының жалпы қуатының әрбір киловатынан айлық есептiк көрсеткiштiң
1 пайызы

Тар және кең табанды магистральдық және станциялық жолдармен жолаушылар тасымалдауды ұйымдастыру үшiн пайдаланылатын моторлы-вагонды жылжымалы құрам, сондай-ақ қалалық рельстік көліктің көлік құралдары

көлiк құралының жалпы қуатының әрбір киловатынан айлық есептiк көрсеткiштiң 1 пайызы

      2. Қазақстан Республикасында 2013 жылғы 31 желтоқсаннан кейін шығарылған (жасалған немесе құрастырылған) немесе Қазақстан Республикасының аумағына 2013 жылғы 31 желтоқсаннан кейін әкелінген, қозғалтқышының көлемі 3000 текше сантиметрден асатын жеңіл автомобильдер үшін салықты есептеу айлық есептiк көрсеткiштермен белгiленген мынадай мөлшерлемелер бойынша жүргiзiледi: 

Р/с

Салық салу объектісі

Салықтық мөлшерлеме (айлық есептік көрсеткіш)

1

2

3

1.

Қозғалтқышының көлемі мынадай сараланған жеңіл автомобильдер (текше см):


3 000-нан жоғары 3 200-ді қоса алғанда

35

3 200-ден жоғары 3 500-ді қоса алғанда

46

3 500-ден жоғары 4 000-ды қоса алғанда

66

4 000-нан жоғары 5 000-ды қоса алғанда

130

5 000-нан жоғары

200

      3. Салықты есептеу үшін республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарына қолданыста болатын айлық есептік көрсеткіш қолданылады.

      4. Осы Кодекстiң мақсаттары үшiн:

      1) жеңiл автомобильдерге:

      егер осы тармақтың 2) тармақшасында өзгеше белгiленбесе, В санатындағы (ВЕ, В1-ді қоса алғанда) автомобильдер;

      жүкке арналған платформасы және жүк бөлiгiнен қатты стационарлық қабырғамен бөлiнген жүргiзушi кабинасы бар моторлы көлiк құралдары (пикап автомобильдер);

      рұқсат етiлген ең жоғары массасы және (немесе) жолаушылар орындарының саны бойынша В санатына (ВЕ-ні қоса алғанда) қойылатын талаптардан асып кететін, сыйымдылығы ұлғайтылған және жүрiп өту мүмкiндiгi жоғары автомобильдер (жолсыз жермен де жүретiн автомобильдер, оның iшiнде джиптер, сондай-ақ кроссоверлер мен лимузиндер) жатады;

      2) жүк автомобильдерiне:

      егер осы тармақтың 1) тармақшасында өзгеше белгiленбесе, С санатындағы (СЕ, С1Е, С1-ді қоса алғанда) автомобильдер;

      автомобиль шассиіне орнатылатын қатты жабық шанағы немесе вагон үлгісіндегі шанағы бар, өнеркәсіптік, азық-түлік және ауыл шаруашылығы жүктерін тасымалдауға арналған, шанақтың ішінде жүкті жинауға және бекітуге арналған құрылғылармен жабдықталған жүк бөлігін бөлетін қалқасы бар В санатындағы мамандандырылған жүк автомобильдері (автомобиль-фургондар);

      борттық платформасы бар жалпы мақсатқа арналған В санатындағы жүк автомобильдері (пикап автомобильдерді қоспағанда) жатады;

      3) егер осы тармақтың 1) және 2) тармақшаларында өзгеше белгiленбесе, арнайы автомобильдерге белгiлi бiр технологиялық процестердi немесе операцияларды орындауға арналған арнайы жабдығы бар автомобильдер жатады;

      4) егер осы тармақтың 1) тармақшасында өзгеше белгiленбесе, автобустарға D санатындағы (DЕ, D1Е, D1-ді қоса алғанда) автомобильдер жатады.

      5. Қозғалтқышының көлемі 1500 текше сантиметрден асатын жеңіл автомобильдер бойынша салық сомасы осы баптың 1 немесе 2-тармағында белгіленген қозғалтқыш көлемі бойынша тиісті саралаудың төменгі шекарасынан асып кеткен әрбір бірлік үшін 7 теңгеге ұлғаяды.

      6. Осы баптың мақсатында Қазақстан Республикасының аумағына әкелінген жеңіл автомобильдерді бастапқы мемлекеттік тіркеу күні оларды әкелу күні болып есептеледi.

      7. Пайдаланылу мерзіміне қарай ұшу аппараттарына салықтық мөлшерлемелерге мынадай түзету коэффициенттері қолданылады:

      1999 жылғы 1 сәуірден кейін Қазақстан Республикасының шегінен тыс жерлерде сатып алынған ұшу аппараттарына:

      пайдаланылу мерзімі 5 жылдан жоғары 15 жылға дейін қоса алғанда – 2,0;

      пайдаланылу мерзімі 15 жылдан жоғары – 3,0.

      8. Көлік құралының пайдаланылу мерзімі көлік құралының паспортында (әуе кемесін ұшуда пайдалану жөніндегі нұсқамада) көрсетілген шығарылған жылы негізге алына отырып есептеледі.

      9. Жүк және арнайы автомобильдер бойынша салықты есептеу үшін көлік құралын пайдалану жөніндегі нұсқаулықта және (немесе) нұсқамада көрсетілген көлік құралының жүк көтергіштігінің көрсеткіші пайдаланылады. Егер көлік құралын пайдалану жөніндегі нұсқаулықта (нұсқамада) жүк көтергіштігінің көрсеткіші көрсетілмесе, ол көлік құралының рұқсат етілген ең жоғарғы массасы мен көлік құралының жүктемесіз массасы (жабдықталған көлік құралының массасы) арасындағы айырма ретінде есептеледі.

      Ескерту. 492-бапқа өзгеріс енгізілді – ҚР 20.12.2021 № 85-VII (01.01.2021 бастап қолданысқа енгізіледі); 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

493-бап. Салықты есептеу тәртiбi

      1. Салық төлеушi осы Кодекстің 492-бабына сәйкес салық салу объектiсіне салықтық мөлшерлемелерді қолдану арқылы салықтық кезең үшiн салық сомасын өз бетінше есептейдi.

      2. Ауыл шаруашылығы өнімін өндірушілер үшін арнаулы салық режимін қолданатын салық төлеушілер көлік құралы салығын есептеуді осы Кодекстің 490-бабы 3-тармағының 1) тармақшасында көрсетілген көлік құралдарын қоспай, осы Кодекстің 78-тарауының ережелерін ескере отырып жүргізеді.

      3. Көлік құралы салық кезеңiнен аз уақыт меншік құқығында, шаруашылық жүргізу құқығында немесе жедел басқару құқығында болған жағдайда, салық сомасы көлiк құралы осындай құқықта іс жүзінде болған кезең үшiн жылдық салық сомасын он екіге бөлу және көлiк құралы осындай құқықта іс жүзінде болған айлардың санына көбейту арқылы есептеледi.

      4. Салықтық кезең ішінде меншік, шаруашылық жүргізу немесе жедел басқару құқығын басқаға берген кезде салық салу объектілеріне салық сомасы мынадай тәртіппен есептеледі:

      1) беруші тарап үшiн:

      салық кезеңiнiң басында болған көлiк құралдары бойынша салық сомасы салық кезеңiнiң басынан бастап көлiк құралына меншiк құқығы, шаруашылық жүргiзу құқығы немесе жедел басқару құқығы берілген айдың 1-күнiне дейiнгi кезең үшiн есептеледi;

      салық кезеңiнiң iшiнде беруші тарап сатып алған көлiк құралдары бойынша салық сомасы көлiк құралына меншiк құқығы, шаруашылық жүргiзу құқығы немесе жедел басқару құқығы алынған айдың 1-күнiнен бастап осындай құқық басқаға берілген айдың 1-күнiне дейiнгi кезең үшiн есептеледi;

      2) алушы тарап үшiн – салық сомасы көлiк құралына меншiк құқығы, шаруашылық жүргiзу құқығы немесе жедел басқару құқығы алынған айдың 1-күнiнен бастап салық кезеңiнiң соңына дейiн немесе алушы тарап кейiннен осындай құқықты басқаға берген айдың 1-күнiне дейiнгi кезең үшін есептеледi.

      5. Жеке тұлғалар сатып алу кезінде Қазақстан Республикасында есепте тұрмаған көлiк құралын сатып алған кезде салық сомасын көлiк құралына меншiк құқығы туындаған айдың 1-күнiнен бастап салық кезеңiнiң соңына дейiнгi немесе меншік құқығы тоқтатылған айдың 1-күніне дейінгі кезең үшiн есептейді.

      6. Ішкі істер органдары салық органдарына ұсынатын көлік құралын айдап әкету (ұрлау) туралы арыздың Сотқа дейінгі тергеп-тексерулердің бірыңғай тізілімінде тіркелу фактісін (күнін) растайтын мәліметтер иелерінен айдап әкетілген және (немесе) ұрланған деп саналған көлік құралын іздестіру кезеңінде салық төлеуден босату үшін негіз болып табылады.

      Бұл ретте мұндай салықты есептеу (есепке жазу) көлік құралын айдап әкету (ұрлау) туралы арыз Сотқа дейінгі тергеп-тексерулердің бірыңғай тізілімінде тіркелген күннен бастап тоқтатылады.

      Салықты есептеу (есепке жазу) ішкі істер органдары салық органдарына ұсынған мәліметтер негізінде көлік құралын айдап әкету (ұрлау) және оны қайтару туралы қылмыстық іс тоқтатылған күннен бастап қайта басталады.

      7. Заңды тұлғалар салықтық кезеңнің басында меншік құқығында, шаруашылық жүргізу құқығында немесе жедел басқару құқығында болған көлік құралдары бойынша, сондай-ақ салықтық кезеңнің басынан бастап салықтық кезеңнің 1 шілдесіне дейінгі кезеңде мұндай құқықтар туындаған және (немесе) тоқтатылған көлік құралдары бойынша ағымдағы төлемдерді:

      1) егер көлік құралдарына меншік құқығы, шаруашылық жүргізу құқығы немесе жедел басқару құқығы салықтық кезеңнің басынан бастап салықтық кезеңнің 1 шілдесіне дейінгі кезеңде туындаған және салықтық кезеңнің 1 шілдесіне дейін тоқтатылмаған жағдайда – осындай құқық туындаған айдың 1-күнінен бастап салықтық кезеңнің соңына дейінгі кезең үшін есептелген салық сомасы мөлшерінде;

      2) егер салықтық кезеңнің басынан бастап салықтық кезеңнің 1 шілдесіне дейінгі кезеңде көлік құралдарына меншік құқығы, шаруашылық жүргізу құқығы немесе жедел басқару құқығы:

      тоқтатылған жағдайда – салықтық кезеңнің басынан бастап осындай құқық тоқтатылған айдың 1-күніне дейінгі кезең үшін есептелген салық сомасы мөлшерінде;

      туындаған және тоқтатылған жағдайда – көлік құралдарына меншік құқығы, шаруашылық жүргізу құқығы немесе жедел басқару құқығы туындаған айдың 1-күнінен бастап осындай құқық тоқтатылған айдың 1-күніне дейінгі кезең үшін есептелген салық сомасы мөлшерінде;

      3) қалған жағдайларда – жылдық салық сомасы мөлшерінде есептейді. Бұл ретте салықтық кезеңнің 1 шілдесінен бастап салықтық кезеңнің соңына дейінгі кезеңде көлік құралдарына меншік құқығы, шаруашылық жүргізу құқығы немесе жедел басқару құқығы тоқтатылған жағдайда, декларацияда салықтық кезеңнің басынан бастап осындай құқық тоқтатылған айдың 1-күніне дейінгі кезең үшін есептелген салық сомасы көрсетіледі.

      8. Заңды тұлғалар салықтық кезеңнің 1 шілдесінен бастап салықтық кезеңнің соңына дейінгі кезеңде меншік құқығы, шаруашылық жүргізу құқығы немесе жедел басқару құқығы туындаған көлік құралдары бойынша ағымдағы төлемдерді есептемейді және ағымдағы төлемдердің есеп-қисабын ұсынбайды. Бұл ретте декларацияда осы баптың 4-тармағының 2) тармақшасында айқындалған тәртіппен есептелген салық сомасы көрсетіледі.

      9. Есепті салықтық кезең үшін жеке тұлғалардың көлік құралдары салығы бойынша есеп-қисаптар сальдосын айқындау мақсатында салық органдары көлік құралдарын есепке алуды және тіркеуді жүзеге асыратын уәкілетті органдар автоматтандырылған режимде ұсынатын мәліметтердің негізінде есепті салықтық кезеңнен кейінгі жылдың 1 мамырынан кешіктірмейтін мерзімде салық есептеуді жүргізеді.

      Ескерту. 493-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі); 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

494-бап. Салық төлеу мерзiмдерi мен тәртібі

      1. Заңды тұлғалар ағымдағы төлемдер сомасын төлеуді салық салу объектiлерiнiң тiркелген жерi бойынша ағымдағы төлемдердi салық кезеңiнiң 5 шiлдесiнен кешiктiрмей енгiзу арқылы жүргiзедi.

      2. Көлiк құралына меншiк құқығын, шаруашылық жүргiзу құқығын немесе жедел басқару құқығын салықтық кезеңнің 1 шiлдесінен кейiн алған жағдайда, заңды тұлғалар көрсетiлген көлiк құралы бойынша салық төлеудi салықтық кезең үшiн декларацияны ұсыну мерзiмi басталғаннан кейiнгi күнтізбелік он күннен кешiктiрмей жүргiзедi.

      3. Алып тасталды – ҚР 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен.

      4. Жеке тұлғалардың салық төлеуі тұрғылықты жері бойынша бюджетке есепті салықтық кезеңнен кейінгі жылдың 1 сәуірінен кешіктірілмей жүргізіледі.

      5. Көлiк құралының меншiк иесi атынан иеліктен шығару құқығымен көлік құралын басқаруға арналған сенімхат негізінде сенім білдірілген болып табылатын жеке тұлғаның салықтық кезең үшін көлiк құралдарына салық төлеуi көлiк құралы меншiк иесiнiң осы салық кезеңi үшiн салық мiндеттемесiн орындауы болып табылады.

      Ескерту. 494-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

59-тарау. САЛЫҚТЫҚ КЕЗЕҢ ЖӘНЕ САЛЫҚТЫҚ ЕСЕПТІЛІК

495-бап. Салықтық кезең

      1 қаңтар мен 31 желтоқсан аралығындағы күнтізбелік жыл көлiк құралдары салығын есептеу үшін салық кезеңi болып табылады.

496-бап. Салықтық есептілік

      1. Төлеуші – заңды тұлғалар көлiк құралдары салығы бойынша ағымдағы төлемдердің есеп-қисабын – ағымдағы салық кезеңiнiң 5 шiлдесiнен кешiктiрмей, сондай-ақ декларацияны есептi жылдан кейiнгi жылдың 31 наурызынан кешiктiрмей салық салу объектiлерiнiң тiркелген жерi бойынша салық органдарына ұсынады.

      2. Бірыңғай жер салығын төлеу негізінде арнаулы салық режимін қолданатын салық төлеушілер көлік құралдары салығы бойынша салықтық есептілікті бірыңғай жер салығы бойынша декларацияға тиісті қосымша түрінде ұсынады.

14-БӨЛІМ. ЖЕР САЛЫҒЫ

60-тарау. ЖАЛПЫ ЕРЕЖЕЛЕР

497-бап. Жалпы ережелер

      1. Салық салу мақсатында барлық жерлер олардың нысаналы мақсатына және тиісті санаттарға тиесілі болуына қарай қарастырылады.

      2. Жердің белгілі бір санатқа тиесілігі Қазақстан Республикасының жер заңнамасында белгiленедi. Елдi мекендердің жерлерi салық салу мақсаты үшiн мынадай екi топқа бөлiнген:

      1) тұрғын үй қорын, оның iшiнде оның жанындағы құрылыстар мен ғимараттар алып жатқан жердi қоспағанда, елдi мекендердің жерi;

      2) тұрғын үй қоры, оның iшiнде оның жанындағы құрылыстар мен ғимараттар алып жатқан жер.

      3. Жердің мынадай санаттары салық салуға жатпайды:

      1) ерекше қорғалатын табиғи аумақтардың жерi;

      2) орман қорының жерi;

      3) су қорының жерi;

      4) босалқы жер;

      5) ядролық қауіпсіздік аймағының жері.

      Көрсетілген жерлер (босалқы жерді және ядролық қауіпсіздік аймағын қоспағанда) тұрақты жер пайдалануға немесе бастапқы өтеусiз уақытша жер пайдалануға берiлген жағдайда, олар осы Кодекстiң 508-бабында айқындалған тәртiппен салық салуға жатады.

      4. Жер салығы:

      1) сәйкестендіру құжаттары: меншік құқығының актісі, тұрақты жер пайдалану құқығының актісі, өтеусіз уақытша жер пайдалану құқығының актісі;

      2) жер ресурстарын басқару жөніндегі орталық уәкiлеттi орган әрбір жылдың 1 қаңтарындағы жағдай бойынша берген жердiң мемлекеттiк сандық және сапалық есебiнің деректерi негiзiнде есептеледi.

      Ескерту. 497-бапқа өзгеріс енгізілді – ҚР 20.12.2021 № 85-VII (ядролық қауіпсіздік аймағының құрылуы мен жұмыс істеуін реттейтін заңнамалық акт қолданысқа енгізілген күннен кейін қолданысқа енгізіледі) Заңымен.

498-бап. Төлеушілер

      1. Мынадай:

      1) жеке меншiк құқығында;

      2) тұрақты жер пайдалану құқығында;

      3) бастапқы өтеусiз уақытша жер пайдалану құқығында салық салу объектiлерi бар тұлғалар жер салығын төлеушiлер болып табылады.

      2. Заңды тұлға өз шешімімен өзінің құрылымдық бөлімшесін жер салығын өз бетінше төлеуші деп тануға құқылы.

      Егер осы бапта өзгеше белгіленбесе, заңды тұлғаның осындай тану немесе осындай тануды тоқтату туралы шешімі осындай шешім қабылданған жылдан кейінгі жылдың 1 қаңтарынан бастап қолданысқа енгізіледі.

      Егер жаңадан құрылған заңды тұлғаның құрылымдық бөлімшесі жер салығын өз бетінше төлеуші деп танылса, онда заңды тұлғаның осындай тану туралы шешімі осы құрылымдық бөлімше құрылған күннен бастап немесе осы құрылымдық бөлімше құрылған жылдан кейінгі жылдың 1 қаңтарынан бастап қолданысқа енгізіледі.

      3. Егер осы бапта өзгеше көзделмесе, мыналар жер салығын төлеушiлер болып табылмайды:

      1) шаруа немесе фермер қожалықтары үшін арнаулы салық режимін қолданатын салық төлеушілер – осы арнаулы салық режимі қолданылатын қызметте пайдаланылатын жер учаскелерi бойынша;

      2) мемлекеттік мекемелер және орта білім беретін мемлекеттік оқу орындары;

      3) қылмыстық жазаларды атқару саласындағы уәкiлеттi мемлекеттік органның түзеу мекемелерiнiң мемлекеттiк кәсiпорындары;

      4) алып тасталды – ҚР 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі) Заңымен;
      5) алып тасталды – ҚР 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі) Заңымен;
      6) алып тасталды – ҚР 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі) Заңымен;

      7) дiни бiрлестiктер.

      4. Осы баптың 3-тармағының 3) және 7) тармақшаларында көрсетілген салық төлеушілер пайдалануға, сенімгерлік басқаруға немесе мүлікті жалға беру (жалдау) шарты бойынша берілген жер учаскелері бойынша салық төлеушілер болып табылады.

      5. Мемлекеттік мекемелер сенімгерлік басқаруға берген жер учаскелері бойынша салық төлеуші осы Кодекстің 41-бабына сәйкес айқындалады.

      Ескерту. 498-бапқа өзгеріс енгізілді – ҚР 06.05.2020 № 324-VI (01.01.2020 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі) Заңдарымен.

499-бап. Жекелеген жағдайларда төлеушiнi айқындау

      1. Егер жер учаскелерiн иелену немесе пайдалану құқығын куәландыратын құжаттарда немесе тараптардың келiсiмiнде өзгеше көзделмесе, пайлық инвестициялық қор активтерiнiң құрамына кiретiн жер учаскесiн қоспағанда, бiрнеше тұлғаның ортақ меншiгiндегi (пайдалануындағы) жер учаскесi бойынша осы тұлғалардың әрқайсысы жер салығын төлеушi болып табылады.

      Пайлық инвестициялық қор активтерiнiң құрамына кiретiн жер учаскесi бойынша осы пайлық инвестициялық қорды басқарушы компания жер салығын төлеушi болып табылады.

      2. Алып тасталды – ҚР 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі) Заңымен.

      3. Жер учаскесіне арналған сәйкестендіру құжаттары болмаған жағдайда пайдаланушыны жер учаскесіне қатысты жер салығын төлеуші ретінде тану үшін:

      1) жер учаскесі мемлекеттік меншіктен берілген кезде – мемлекеттік органдардың жер учаскесін беру туралы актілері;

      2) қалған жағдайларда – азаматтық-құқықтық мәмілелер негізінде немесе Қазақстан Республикасының заңнамасында көзделген өзге де негіздерде осындай учаскені іс жүзінде иелену және пайдалану негіз болып табылады.

      4. Қаржы лизингiнің шартына сәйкес жылжымайтын мүлiк объектiсiмен бiрге қаржы лизингiне берiлген (алынған) жер учаскесi бойынша лизинг алушы жер салығын төлеушi болып табылады.

      Ескерту. 499-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі) Заңымен.

500-бап. Салық салу объектісі

      1. Жер учаскесi (жер учаскесiне ортақ үлестiк меншiк кезiнде – жер үлесi) салық салу объектiсi болып табылады.

      2. Мыналар салық салу объектiсi болып табылмайды:

      1) елдi мекендердiң ортақ пайдалануындағы жер учаскелерi.

      Алаңдар, көшелер, өткелдер, жолдар, жағалаулар, саябақтар, скверлер, гүлзарлар, су айдындары, жағажайлар, зираттар және халықтың қажеттерін қанағаттандыруға арналған өзге де объектiлер (су құбырлары, жылу құбырлары, электр беру желiлерi, тазарту құрылғылары, күл-қоқыс құбырлары, жылу трассалары және басқа да ортақ пайдаланудағы инженерлiк жүйелер) алып жатқан және соларға арналған жер елдi мекендердiң ортақ пайдалануындағы жерге жатады;

      2) ортақ пайдаланудағы мемлекеттiк автомобиль жолдарының желiсi алып жатқан жер учаскелерi.

      Бөлінген белдеудегi ортақ пайдаланудағы мемлекеттiк автомобиль жолдарының желiсi алып жатқан жерге жер алаптары, жол тарамдары, өткерме жолдар, жасанды құрылғылар, жол бойындағы резервтер мен өзге де жол қызметiн көрсету жөнiндегi құрылғылар, жол қызметiнің қызметтiк және тұрғын үй-жайлары, қардан қорғайтын және әсемдік екпелер орналасқан жер жатады;

      3) Қазақстан Республикасы Үкiметiнiң шешімi бойынша консервацияланған объектiлер орналасқан жер учаскелерi;

      4) жалға берiлетiн үйлердi күтiп-ұстау үшiн сатып алынған жер учаскелерi;

      5) осы Кодекстің 519-бабы 3-тармағының 6) тармақшасында көрсетілген ғимараттар, құрылыстар орналасқан жер учаскелері.

501-бап. Жекелеген жағдайларда салық салу объектiсiн айқындау

      1. Темiржолдар, оқшаулау белдеулерi, темiржол станциялары, вокзалдар орналасқан жер учаскелерiн қоса алғанда, Қазақстан Республикасының заңнамасында белгiленген тәртiппен темiржол көлiгi ұйымдарының объектiлерiне берiлген жер учаскелерi темiржол көлiгiнің ұйымдары үшiн салық салу объектiсi болып табылады.

      2. Электр беру желiлерiнің тiректерi мен кiшi станциялар алып жатқан жер учаскелерiн қоса алғанда, Қазақстан Республикасының заңнамасында белгiленген тәртiппен берiлген жер учаскелерi балансында электр беру желiлерi бар энергетика және электрлендiру жүйесiнің ұйымдары үшiн салық салу объектiсi болып табылады.

      3. Мұнай құбырлары, газ құбырлары алып жатқан жер учаскелерiн қоса алғанда, Қазақстан Республикасының заңнамасында белгiленген тәртiппен берілген жер учаскелерi балансында мұнай құбырлары, газ құбырлары бар, мұнай мен газ өндiрудi, тасымалдауды жүзеге асыратын ұйымдар үшiн салық салу объектiсi болып табылады.

      4. Байланыс желiлерiнiң тiректерi алып жатқан жер учаскелерiн қоса алғанда, Қазақстан Республикасының заңдарында белгiленген тәртiппен берiлген жер учаскелерi балансында радиорелелiк, әуе, кәбілдiк байланыс желілерi бар байланыс ұйымдары үшiн салық салу объектiсi болып табылады.

502-бап. Салықтық база

      Жер салығын айқындау үшiн жер учаскесiнiң және (немесе) жер үлесінің алаңы салықтық база болып табылады.

61-тарау. САЛЫҚТЫҚ МӨЛШЕРЛЕМЕЛЕР

503-бап. Ауыл шаруашылығы мақсатындағы жерге арналған базалық салықтық мөлшерлемелер

      1. Ауыл шаруашылығы мақсатындағы жерге арналған жер салығының базалық мөлшерлемелері бір гектарға есептеліп белгіленеді және топырақтың сапасы бойынша сараланады.

      2. Далалық және қуаң далалық аймақтардың жеріне бонитет балдарына пропорционалды түрде жер салығының мынадай базалық салықтық мөлшерлемелері белгiленедi:

Р/с

Бонитет балы

Базалық салықтық мөлшерлеме (теңге)

1

2

3

1.

1

2,4

2.

2

3,35

3.

3

4,35

4.

4

5,3

5.

5

6,25

6.

6

7,25

7.

7

8,4

8.

8

9,65

9.

9

10,8

10.

10

12,05

11.

11

14,45

12.

12

15,45

13.

13

16,4

14.

14

17,35

15.

15

18,35

16.

16

19,3

17.

17

20,45

18.

18

21,7

19.

19

22,85

20.

20

24,1

21.

21

26,55

22.

22

28,95

23.

23

31,35

24.

24

33,75

25.

25

36,2

26.

26

38,6

27.

27

41

28.

28

43,4

29.

29

45,85

30.

30

48,25

31.

31

72,35

32.

32

77,7

33.

33

82,95

34.

34

90,4

35.

35

93,8

36.

36

99,1

37.

37

104,4

38.

38

110

39.

39

115,3

40.

40

120,6

41.

41

144,75

42.

42

150,05

43.

43

155,35

44.

44

160,85

45.

45

166,15

46.

46

171,45

47.

47

176,8

48.

48

182,4

49.

49

187,7

50.

50

193

51.

51

217,1

52.

52

222,45

53.

53

227,75

54.

54

233,25

55.

55

238,55

56.

56

243,85

57.

57

249,15

58.

58

254,75

59.

59

260,05

60.

60

265,35

61.

61

289,5

62.

62

303,15

63.

63

316,3

64.

64

329,75

65.

65

343,05

66.

66

356,55

67.

67

369,8

68.

68

383,3

69.

69

396,6

70.

70

410,1

71.

71

434,25

72.

72

447,75

73.

73

460,95

74.

74

474,45

75.

75

487,8

76.

76

501,3

77.

77

514,55

78.

78

528,05

79.

79

541,35

80.

80

554,85

81.

81

579

82.

82

595,1

83.

83

611,05

84.

84

627,25

85.

85

643,35

86.

86

659,3

87.

87

675,5

88.

88

691,6

89.

89

707,55

90.

90

723,75

91.

91

747,85

92.

92

772

93.

93

796,1

94.

94

820,25

95.

95

844,35

96.

96

868,5

97.

97

892,6

98.

98

916,75

99.

99

940,85

100.

100

965

101.

100-ден жоғары

1 013,3

      3. Шөлейттi, шөлдi және тау бөктерiндегi шөлдi аймақтардың жерiне бонитет балдарына пропорционалды түрде жер салығының мынадай базалық салықтық мөлшерлемелер белгiленедi:

Р/с

Бонитет балы

Базалық салықтық мөлшерлеме (теңге)

1

2

3

1.

1

2,4

2.

2

2,7

3.

3

2,9

4.

4

3,1

5.

5

3,35

6.

6

3,65

7.

7

3,85

8.

8

4,05

9.

9

4,35

10.

10

4,8

11.

11

7,25

12.

12

9,15

13.

13

11,1

14.

14

12,75

15.

15

14,65

16.

16

16,6

17.

17

18,55

18.

18

20,25

19.

19

22,2

20.

20

24,1

21.

21

26,55

22.

22

28,95

23.

23

31,35

24.

24

33,75

25.

25

36,2

26.

26

38,6

27.

27

41

28.

28

43,4

29.

29

45,85

30.

30

48,25

31.

31

50,65

32.

32

53,05

33.

33

55,45

34.

34

57,9

35.

35

60,3

36.

36

62,7

37.

37

65,15

38.

38

67,55

39.

39

69,95

40.

40

72,35

41.

41

74,8

42.

42

77,2

43.

43

79,6

44.

44

82

45.

45

84,45

46.

46

86,85

47.

47

89,25

48.

48

91,65

49.

49

94,1

50.

50

96,5

51.

51

98,9

52.

52

101,3

53.

53

103,75

54.

54

106,15

55.

55

108,55

56.

56

110,95

57.

57

113,4

58.

58

115,8

59.

59

118,2

60.

60

120,6

61.

61

123,05

62.

62

126,4

63.

63

129,1

64.

64

132,2

65.

65

135,1

66.

66

138,2

67.

67

141,1

68.

68

144,25

69.

69

147,45

70.

70

150,35

71.

71

153,45

72.

72

156,35

73.

73

159,4

74.

74

162,3

75.

75

165,45

76.

76

168,4

77.

77

171,55

78.

78

174,65

79.

79

177,55

80.

80

180,75

81.

81

183,55

82.

82

186,7

83.

83

189,6

84.

84

192,8

85.

85

195,9

86.

86

198,8

87.

87

201,9

88.

88

204,75

89.

89

207,95

90.

90

210,85

91.

91

210,9

92.

92

216,95

93.

93

220

94.

94

223,1

95.

95

226

96.

96

229,2

97.

97

231,9

98.

98

235,15

99.

99

238,05

100.

100

241,25

101.

100-ден жоғары

250,9

504-бап. Жеке тұлғаларға берiлген ауыл шаруашылығы мақсатындағы жерге арналған базалық салықтық мөлшерлемелер

      Ескерту. 504-бап алып тасталды – ҚР 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі) Заңымен.

505-бап. Елді мекендердің жеріне арналған базалық салықтық мөлшерлемелер

      Елді мекендердің жеріне арналған базалық салықтық мөлшерлемелер алаңның бір шаршы метріне есептегенде мынадай мөлшерде белгіленеді:

Р/с №

Елді мекеннің санаты

Тұрғын үй қоры, оның ішінде оның жанындағы құрылыстар мен құрылысжайлар алып жатқан жерді қоспағанда, елді мекендердің жеріне арналған базалық салықтық мөлшерлемелер (теңге)

1

2

3


Қалалар:


1.

Алматы

28,95

2.

Шымкент

9,17

3.

Астана

19,30

4.

Актау

9,65

5.

Ақтөбе

6,75

6.

Атырау

8,20

7.

Жезқазған

8,20

8.

Көкшетау

5,79

9.

Қарағанды

9,65

10

Қонаев

9,17

11.

Қостанай

6,27

12.

Қызылорда

8,68

13.

Орал

5,79

14.

Өскемен

9,65

15.

Павлодар

9,65

16.

Петропавл

5,79

17.

Семей

8,68

18.

Талдықорған

9,17

19.

Тараз

9,17

20.

Түркістан

7,79

21.

Алматы облысы:


22.

облыстық маңызы бар қалалар

6,75

23.

аудандық маңызы бар қалалар

5,79

24.

Ақмола облысы:


25.

облыстық маңызы бар қалалар

5,79

26.

аудандық маңызы бар қалалар

5,02

27.

Облыстық маңызы бар қалған қалалар

облыс орталығы үшін белгіленген мөлшерлеменің 85 пайызы

28.

Аудандық маңызы бар қалған қалалар

облыс орталығы үшін белгіленген мөлшерлеменің 75 пайызы

29.

Кенттер

0,96

30.

Ауылдар

0,48

      Бұл ретте елді мекендердің санаттары техникалық реттеу саласындағы мемлекеттік реттеуді жүзеге асыратын уәкілетті мемлекеттік орган бекіткен әкімшілік-аумақтық объектілер сыныптауышына сәйкес белгіленеді.

      Ескерту. 505-бап жаңа редакцияда – ҚР 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі); өзгеріс енгізілді – ҚР 21.12.2022 № 165-VII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

506-бап. Елдi мекендерден тыс орналасқан өнеркәсiп, көлік, байланыс, қорғаныс және өзге де ауыл шаруашылығы мақсатындағы емес жерге (бұдан әрі – өнеркәсіп жері) арналған базалық салықтық мөлшерлемелер

      1. Елдi мекендерден тыс орналасқан өнеркәсіп жерiне арналған базалық салықтық мөлшерлемелер бiр гектарға есептегенде бонитет балдарына пропорционалды түрде мынадай мөлшерлерде белгiленедi:

Р/с

Бонитет балы

Базалық салықтық мөлшерлеме (теңге)

Р/с

Бонитет балы

Базалық салықтық мөлшерлеме (теңге)

1

2

3

4

5

6

1.

0

48,25

52.

51

2634,45

2.

1

91,67

53.

52

2690,23

3.

2

135,1

54.

53

2745,95

4.

3

178,52

55.

54

2801,72

5.

4

221,95

56.

55

2857,46

6.

5

265,37

57.

56

2913,24

7.

6

308,8

58.

57

2968,96

8.

7

352,22

59.

58

3024,73

9.

8

395,65

60.

59

3080,47

10.

9

439,07

61.

60

3136,25

11.

10

482,5

62.

61

3188,36

12.

11

530,75

63.

62

3247,75

13.

12

592,41

64.

63

3325,49

14.

13

654,08

65.

64

3364,61

15.

14

715,68

66.

65

3423,05

16.

15

777,35

67.

66

3489,25

17.

16

839,01

68.

67

3539,95

18.

17

900,67

69.

68

3598,39

19.

18

962,29

70.

69

3656,81

20.

19

1023,96

71.

70

3715,25

21.

20

1084,66

72.

71

3769,29

22.

21

1138,7

73.

72

3829,64

23.

22

1189,07

74.

73

3890,53

24.

23

1239,35

75.

74

3951,67

25.

24

1287,73

76.

75

4012,79

26.

25

1340,29

77.

76

4073,88

27.

26

1390,66

78.

77

4135,02

28.

27

1441,07

79.

78

4196,15

29.

28

1491,45

80.

79

4257,23

30.

29

1541,88

81.

80

4319,34

31.

30

1592,25

82.

81

4371,45

32.

31

1646,29

83.

82

4432,57

33.

32

1693,03

84.

83

4493,66

34.

33

1740,76

85.

84

4554,8

35.

34

1788,47

86.

85

4615,92

36.

35

1836,2

87.

86

4677,01

37.

36

1883,87

88.

87

4738,15

38.

37

1931,58

89.

88

4799,27

39.

38

1979,31

90.

89

4860,36

40.

39

2027,02

91.

90

4921,5

41.

40

2074,75

92.

91

4975,54

42.

41

2126,86

93.

92

5054,48

43.

42

2178,19

94.

93

5134,32

44.

43

2228,61

95.

94

5214,22

45.

44

2278,98

96.

95

5294,09

46.

45

2329,41

97.

96

5373,99

47.

46

2379,79

98.

97

5453,83

48.

47

2340,22

99.

98

5533,73

49.

48

2480,57

100.

99

5613,59

50.

49

2531

101.

100

5693,5

51.

50

2582,34

102.

100-ден жоғары

5790

      2. Қазақстан Республикасының жер заңнамасына сәйкес басқа жер пайдаланушылар уақытша пайдаланатын жердi қоспағанда, қорғаныс мұқтажы үшiн берiлген жер осы баптың 1-тармағында белгiленген мөлшерлемелер бойынша салық салынуға жатады.

      3. Қорғаныс мұқтажы үшiн берiлген, қорғаныс мұқтажы үшiн уақытша пайдаланылмайтын және ауыл шаруашылығы мақсаттары үшiн басқа да жер пайдаланушыларға берiлген жер осы Кодекстiң 510-бабы 1-тармағының талаптары ескерiле отырып, осы Кодекстiң 503-бабында белгiленген мөлшерлемелер бойынша салық салынуға жатады.

      4. Магистральды темiржолдарды бойлай қорғаныштық екпе ағаштар алып жатқан темiржол көлiгi кәсiпорындарының жерiне осы Кодекстiң 510-бабы 1-тармағының талаптары ескерiле отырып, осы Кодекстiң 503-бабында белгіленген мөлшерлемелер бойынша салық салынады.

507-бап. Елдi мекендер шегiнде орналасқан өнеркәсiп жерiне арналған салықтық мөлшерлемелер

      1. Осы баптың 3-тармағында және осы Кодекстің 509-бабында көрсетілген жерді қоспағанда, өнеркәсіп жеріне (шахталарды, карьерлерді қоса алғанда) осы Кодекстің 510-бабы 1-тармағының талаптары ескеріле отырып, осы Кодекстің 505-бабында белгіленген базалық мөлшерлемелер бойынша салық салынады.

      2. Осы баптың 3-тармағында және осы Кодекстің 509-бабында көрсетілген жерді қоспағанда, өнеркәсіп жеріне (шахталарды, карьерлерді қоса алғанда) базалық мөлшерлемелер жергілікті өкілді органдардың шешімдерімен төмендетілуі мүмкін. Осы Кодекстің 510-бабының 1-тармағында көзделген азайту ескеріле отырып, көрсетілген жерге салықтық мөлшерлемелерді жалпы азайту базалық мөлшерлеменің 30 пайызынан аспауға тиіс.

      3. Елдi мекен шегiнде орналасқан, әуеайлақтар алып жатқан өнеркәсiп жерiне осы Кодекстiң 510-бабы 1-тармағының талаптары ескерiле отырып, осы Кодекстiң 506-бабында белгiленген базалық мөлшерлемелер бойынша салық салынады.

      Әуеайлақтар алып жатқан жердi қоспағанда, елдi мекен шегiнде орналасқан, әуежайлар алып жатқан өнеркәсiп жерiне осы Кодекстiң 510-бабы 1-тармағының талаптары ескерiле отырып, осы Кодекстiң 505-бабында белгiленген базалық мөлшерлемелер бойынша салық салынады.

      Осы Кодекстiң мақсаттары үшiн әуе кемелерiнiң ұшуын, қонуын, бұрылуын, тұрағын қамтамасыз ету және оларға қызмет көрсету үшiн арнайы дайындалған және жабдықталған жер учаскесi әуеайлақ деп түсініледі.

508-бап. Ерекше қорғалатын табиғи аумақтардың, орман қоры мен су қорының жерiне арналған салықтық мөлшерлемелер

      1. Ерекше қорғалатын табиғи аумақтардың, орман қоры мен су қорының ауыл шаруашылығы мақсаттарында пайдаланылатын жерiне осы Кодекстiң 510-бабы 1-тармағының талаптары ескерiле отырып, осы Кодекстiң 503-бабында белгiленген базалық мөлшерлемелер бойынша жер салығы салынады.

      2. Жеке және заңды тұлғаларға ауыл шаруашылығы мақсаттарынан басқа өзге де мақсаттар үшін пайдалануға берiлген ерекше қорғалатын табиғи аумақтардың, орман қоры мен су қорының жерi осы Кодекстiң 510-бабы 1-тармағының талаптары ескерiле отырып, осы Кодекстiң 506-бабында белгiленген мөлшерлемелер бойынша салық салынуға жатады.

509-бап. Автотұрақтарға (паркингтерге), автожанармай құю станцияларына бөлінген, казино орналасқан, сондай-ақ тиісті мақсаттарда пайдаланылмайтын немесе Қазақстан Республикасының заңнамасы бұзыла отырып пайдаланылатын жер учаскелеріне арналған салықтық мөлшерлемелер

      1. Елді мекендердің автожанармай құю станцияларына бөлінген жеріне осы Кодекстің 505-бабы кестесінің 3-бағанында белгіленген елді мекендер жеріне арналған, он есе ұлғайтылған базалық мөлшерлемелер бойынша салық салынуға жатады.

      Автожанармай құю станцияларына бөлінген басқа санаттардағы жер жақын орналасқан елді мекеннің жері үшін осы Кодекстің 505-бабы кестесінің 3-бағанында белгіленген елді мекендер жеріне арналған, он есе ұлғайтылған базалық мөлшерлемелер бойынша салық салынуға жатады. Бұл ретте салықты есептеу кезінде жеріне базалық мөлшерлемелер қолданылатын жақын орналасқан елді мекенді жергілікті өкілді орган айқындайды.

      Жергілікті өкілді органның шешімі бойынша салық мөлшерлемелері төмендетілуі мүмкін, бірақ ол осы Кодекстің 505-бабында белгіленгеннен кем болмайды.

      2. Елдi мекендердiң казино орналасқан жерiне осы Кодекстiң 505-бабында белгiленген елдi мекендер жерiне арналған, он есе ұлғайтылған базалық мөлшерлемелер бойынша салық салынуға жатады.

      Казино орналасқан басқа да санаттардағы жерге, тұрғын үй қоры, оның iшiнде оның жанындағы құрылыстар мен ғимараттар орналасқан жердi қоспағанда, жақын орналасқан елдi мекеннің жерi үшiн осы Кодекстiң 505-бабында белгiленген елдi мекендердiң жерiне арналған, он есе ұлғайтылған базалық мөлшерлемелер бойынша салық салынуға жатады.

      Елдi мекеннiң жерiне салықты есептеу кезiнде қолданылатын базалық мөлшерлемелерді жергiлiктi өкiлдi орган белгiлейдi.

      Жергiлiктi өкiлдi органның шешiмi бойынша салық мөлшерлемелері төмендетiлуi мүмкiн, бiрақ ол осы Кодекстiң 505-бабында белгiленгеннен кем болмайды.

      3. Елді мекендердің автотұрақтарға (паркингтерге) бөлінген жеріне осы Кодекстің 505-бабы кестесінің 3-бағанында белгіленген елді мекендердің жеріне арналған базалық мөлшерлемелер бойынша салық салынуға жатады.

      Автотұрақтарға (паркингтерге) бөлінген басқа санаттардағы жерге жақын орналасқан елді мекеннің жері үшін осы Кодекстің 505-бабы кестесінің 3-бағанында белгіленген елді мекендердің жеріне арналған базалық мөлшерлемелер бойынша салық салынуға жатады. Бұл ретте салықты есептеу кезінде жеріне базалық мөлшерлемелер қолданылатын жақын орналасқан елді мекенді жергілікті өкілді орган айқындайды.

      Автотұрақтар (паркингтер) орналасқан жерге арналған базалық салық мөлшерлемесі жергілікті өкілді органның шешімі бойынша ұлғайтылуы мүмкін, бірақ ол он еседен артық болмайды. Осы тармақта көзделген, жергілікті өкілді орган белгілейтін мөлшерлемелерді ұлғайту автотұрақтар (паркингтер) санаттарына қарай жүргізіледі.

      Бұл ретте жекелеген салық төлеушілер үшін жер салығының мөлшерлемелерін жеке-дара азайтуға немесе арттыруға тыйым салынады.

      4. Объектілер салуға арналған және тиісті мақсаттарда пайдаланылмайтын немесе Қазақстан Республикасының заңнамасы бұзыла отырып пайдаланылатын жер учаскелері бойынша осы Кодекстiң 505-бабы кестесінің 24 – 27-жолдарында көрсетілген мөлшерлемелерден басқа, осы Кодекстiң 505, 506 және 507-баптарында және осы бапта белгіленген базалық салық мөлшерлемелері жерді пайдалану мен қорғауды бақылау жөніндегі уәкілетті орган меншік иесіне немесе жер пайдаланушыға жер учаскесін мақсаты бойынша пайдалану және (немесе) Қазақстан Республикасының заңнамасын бұзушылықты жою қажеттігі туралы жазбаша нұсқаманы табыс еткен күннен бастап он есеге ұлғайтылады.

      Осы тармақтың бірінші бөлігінің және осы баптың 5-тармағының мақсаттары үшін тиісті мақсаттарда пайдаланылмайтын немесе Қазақстан Республикасының заңнамасы бұзыла отырып пайдаланылатын жер учаскелерін анықтау тәртібін жер ресурстарын басқару жөніндегі орталық уәкілетті орган уәкілетті органмен келісу бойынша айқындайды.

      Осы тармақтың ережелері екінші деңгейдегі банктердің кредиттік портфельдерінің сапасын жақсартуға маманданатын, Қазақстан Республикасының Үкіметі жалғыз акционері болып табылатын ұйымға және оның еншілес компанияларына қолданылмайды.

      5. Мақсаты бойынша пайдаланылмайтын немесе Қазақстан Республикасының заңнамасы бұзыла отырып пайдаланылатын ауыл шаруашылығы мақсатындағы жер учаскелері бойынша осы Кодекстің 503-бабында белгіленген базалық салық мөлшерлемелері меншік иесіне немесе жер пайдаланушыға облыстардың, республикалық маңызы бар қалалардың, астананың жердің пайдаланылуы мен қорғалуын мемлекеттік бақылауды жүзеге асыратын жер ресурстарын басқару жөніндегі аумақтық бөлімшесі Қазақстан Республикасы жер заңнамасының талаптарын бұзушылықтарды жою туралы жазбаша нұсқаманы табыс еткен күннен бастап жиырма есеге ұлғайтылады.

      Осы тармақтың ережелері екінші деңгейдегі банктердің кредиттік портфельдерінің сапасын жақсартуға маманданатын, Қазақстан Республикасының Үкіметі жалғыз акционері болып табылатын ұйымға және оның еншілес компанияларына қолданылмайды.

      6. Осы баптың 4 және 5-тармақтарында көрсетілген жер учаскелері бойынша мәліметтерді жерді пайдалану мен қорғауды бақылау жөніндегі уәкілетті органның салық органдарына ұсыну тәртібін уәкілетті орган айқындайды.

      7. Мәліметтерін облыстардың, республикалық маңызы бар қалалардың, астананың жердің пайдаланылуы мен қорғалуын мемлекеттік бақылауды жүзеге асыратын жер ресурстарын басқару жөніндегі аумақтық бөлімшесі ұсынатын осы баптың 4 және 5-тармақтарында көрсетілген жер учаскелері бойынша жер салығын салық органдары салық төлеушіге есепке жазылған жер салығының сомасы туралы хабарлама жібере отырып, жер салығының белгіленген мөлшерлемелерін және жер учаскесінің алаңын негізге ала отырып есептейді.

      Ескерту. 509-бапқа өзгеріс енгізілді - ҚР 28.10.2019 № 268-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 12.12.2023 № 45-VIII (01.01.2022 бастап қолданысқа енгізіледі) Заңдарымен.

510-бап. Базалық салықтық мөлшерлемелерді түзету

      1. Жергілiктi өкiлдi органдардың Қазақстан Республикасының жер заңнамасына сәйкес жүргiзiлетiн жердi аймаққа бөлу жобалары (схемалары) негiзiнде жер салығының мөлшерлемелерін осы Кодекстiң 505 және 506-баптарында белгiленген жер салығының базалық мөлшерлемелерінің 50 пайызынан асырмай азайтуға немесе арттыруға құқығы бар.

      Бұл ретте жекелеген салық төлеушілер үшін жер салығының мөлшерлемелерін жеке-дара азайтуға немесе арттыруға тыйым салынады.

      Бұл ретте жер салығының мөлшерлемелерін азайту немесе арттыру туралы мұндай шешімді жергілікті өкілді орган ол енгізілетін жылдың алдындағы жылдың 1 желтоқсанынан кешіктірмей қабылдайды және ол қабылданған жылдан кейінгі жылдың 1 қаңтарынан бастап қолданысқа енгізіледі.

      Жергілікті өкілді органның жер салығының мөлшерлемелерін азайту немесе арттыру туралы шешімі ресми жариялануға жатады.

      Осы тармақтың бірінші бөлігінің ережелері осы Кодекстің 509-бабында көрсетілген жер учаскелеріне қолданылмайды.

      2. Мына төлеушiлер жер салығын есептеген кезде тиiстi мөлшерлемелерге 0 коэффициентiн қолданады:

      1) осы Кодекстiң 290-бабының 3-тармағында және 291-бабының 1-тармағында айқындалған заңды тұлғалар;

      2) арнайы экономикалық аймақтар аумағында қызметін жүзеге асыратын ұйымдар – арнайы экономикалық аймақтың аумағында орналасқан және осы Кодекстің 79-тарауында белгіленген ережелерді ескере отырып, осы Кодекстің 708-бабында көрсетілген қызметтің басым түрлерін жүзеге асыру кезінде пайдаланатын жер учаскелері бойынша;

      3) инвестициялық басым жобаны іске асыратын ұйымдар – осы Кодекстің 712-бабында белгіленген ережелерді ескере отырып, инвестициялық басым жобаны іске асыру үшін пайдаланатын жер учаскелері бойынша.

      4) 01.01.2020 дейін қолданыста болды - ҚР 25.12.2017 № 121-VI Заңымен;

      5) инвестициялар туралы келісім жасасқан және осы Кодекстің 80-1-тарауының ережелерін қолданатын тұлғалар – инвестициялық жобаны іске асыру үшін пайдаланылатын жер учаскелері бойынша.

      3. Мына төлеушiлер салықты есептеген кезде тиiстi мөлшерлемелерге 0,1 коэффициентiн қолданады:

      1) балаларды сауықтыру мекемелері – осындай балаларды сауықтыру мекемелерінің балаларды сауықтыру жөніндегі өздерінің қызметінде пайдаланатын жер учаскелері бойынша;

      2) негiзгi қызмет түрi ормандарды өртке қарсы жайластыру, өртке, орман зиянкестерi мен ауруларына қарсы күрес, табиғи биологиялық ресурстардың өсімін молайту және ормандардың экологиялық әлеуетiн арттыру жөнiндегi жұмыстарды орындау болып табылатын мемлекеттiк кәсiпорындар – өздері осы қызметте пайдаланатын жер учаскелері бойынша;

      3) балықты ұдайы молайту мақсатындағы мемлекеттiк кәсiпорындар – өздері балықты ұдайы молайту жөніндегі қызметте пайдаланатын жер учаскелері бойынша;

      4) психоневрологиялық және туберкулез мекемелерi жанындағы емдеу-өндiрiстiк кәсiпорындары;

      5) технологиялық парктер – Қазақстан Республикасының Кәсіпкерлік кодексінде көзделген негізгі қызмет түрін жүзеге асыру үшін пайдаланылатын жер учаскелері бойынша.

      Осы тармақшаның ережелерін бір мезгілде мынадай шарттарға сәйкес келетін технологиялық парктер қолдануға құқылы:

      мұндай технологиялық парктер Қазақстан Республикасының Кәсіпкерлік кодексіне сәйкес құрылған;

      осындай технологиялық парктердің дауыс беретін акцияларының (қатысу үлестерінің) 50 және одан көп пайызы технологиялық дамыту саласындағы ұлттық даму институтына тиесілі;

      6) осы Кодекстің 289-бабының 4-тармағында көрсетілген діни бірлестіктер мен коммерциялық емес ұйымдарды қоспағанда, осы Кодекстің 289-бабының 1-тармағына сәйкес айқындалған коммерциялық емес ұйымдар;

      7) осы Кодекстің 290-бабының 2-тармағында айқындалған заңды тұлғалар – осы Кодекстің 290-бабының 2-тармағында көрсетілген қызмет түрлерін жүзеге асырған кезде пайдаланылатын жер учаскелері бойынша.

      4. Осы баптың 2-тармағы 1) тармақшасының және 3-тармағы 4), 6) және 7) тармақшаларының ережелері жер учаскесін және (немесе) оның бір бөлігін мүліктік жалдау (жалға беру) шарты бойынша берілгеннен, өзге де негіздерде пайдалануға берілгеннен түскен кіріс мемлекеттік бюджеттің есебіне жатқызылатын жағдайды қоспағанда, жер учаскесін және (немесе) оның бір бөлігін (ондағы ғимараттармен, құрылыстармен, құрылысжайлармен бірге не оларсыз) мүліктік жалдау (жалға беру) шарты бойынша берілген, өзге де негіздерде пайдалануға берген немесе оларды коммерциялық мақсаттарда пайдаланған жағдайларда қолданылмайды.

      Осы тармақтың бірінші бөлігінің ережелерін қолданған кезде:

      салық төлеушілер салық салу объектілерін бөлек-бөлек есепке алуды жүргізуге міндетті;

      жер учаскесінің бөлігі бойынша жер салығының мөлшері осындай учаске бөлігі алаңының бүкіл жер учаскесінің жалпы алаңына үлестік салмағы бойынша айқындалады.

      Ескерту. 510-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз) Заңымен.

62-тарау. САЛЫҚТЫ ЕСЕПТЕУ ТӘРТІБІ МЕН ТӨЛЕУ МЕРЗІМДЕРІ

511-бап. Салықты есептеу мен төлеудiң жалпы тәртiбi

      1. Салықты есептеу осы тараудың ережелерін ескере отырып, әрбiр жер учаскесi бойынша жеке-жеке салықтық базаға тиiстi салық мөлшерлемесін қолдану арқылы жүргiзіледi.

      2. Егер осы тарауда өзгеше белгіленбесе, мемлекет жер учаскесіне меншік құқығын, тұрақты немесе бастапқы өтеусіз уақытша жер пайдалану құқығын берген кезде салық төлеуші жер салығын жер учаскесіне осындай құқықтар берілген айдан кейінгі айдан бастап есептейді.

      3. Жер учаскесiн иелену құқығы немесе пайдалану құқығы тоқтатылған жағдайда жер салығы жер учаскесiн пайдаланудың іс жүзіндегі кезеңi үшiн есептеледi.

      4. Жер салығы бюджетке жер учаскесiнiң орналасқан жерi бойынша төленедi.

      5. Салық жылы iшiнде елдi мекендi қоныстың бiр санатынан басқасына ауыстырған кезде осындай ауыстыру жүргізілген салықтық кезең үшін жер салығы осы елді мекен осындай ауыстыруға дейін жатқызылған елді мекен санаты үшін белгіленген мөлшерлемелер бойынша есептеледі.

      6. Әкімшілік-аумақтық бірліктің шекаралары өзгерген кезде аумағы осындай өзгеріске байланысты басқа әкімшілік-аумақтық бірліктің шекарасына ауыстырылған елді мекенде орналасқан жер учаскелері бойынша осындай өзгеріс жүргізілген салықтық кезең үшін жер салығы осындай өзгеріс күніне дейін осы елді мекен шекарасында болған елді мекен санаты үшін белгіленген мөлшерлемелер бойынша есептеледі.

      7. Салық төлеушiлер иеленетін жер учаскелерi бонитетiнiң балын анықтау мүмкiн болмаған кезде жер салығының мөлшерi шектесiп орналасқан жердiң бонитет балы негiзге алына отырып айқындалады.

      8. Ортақ үлестiк меншiктегi салық салу объектiлерi бойынша салық осындай объектілердің жалпы алаңындағы әрбір меншік иесінің үлесiне пропорционалды есептеледi.

      9. Кондоминиум объектісінің бір бөлігі болып табылатын жер учаскесіне, пәтердің (тұрғынжайдың) меншік иесі – жеке тұлғаны қоспағанда, кондоминиум объектісінің бір бөлігі болып табылатын ортақ мүліктегі үй-жайдың (ғимараттың бір бөлігінің) әрбір меншік иесінің үлесіне пропорционалды жер салығы салынуға тиіс.

      Бұл ретте:

      1) жеке тұлғаны қоспағанда, ортақ мүліктегі тұрғын үй меншік иесінің үлесіне сәйкес келетін жер учаскесінің бір бөлігіне осы Кодекстің 531-бабының 2-тармағында келтірілген кестенің 3-бағанында белгіленген елді мекендердің жеріне арналған базалық салықтық мөлшерлемелер бойынша жер салығы салынуға жатады;

      2) ортақ мүліктегі тұрғын емес үй-жайдың (тұрғын емес ғимараттың бір бөлігінің) меншік иесінің үлесіне сәйкес келетін жер учаскесінің бір бөлігіне осы Кодекстің 505-бабы кестесінің 3-бағанында белгіленген елді мекендердің жеріне арналған базалық салықтық мөлшерлемелер бойынша жер салығы салынуға жатады.

      Ескерту. 511-бапқа өзгеріс енгізілді – ҚР 12.12.2023 № 45-VIII (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

512-бап. Заңды тұлғалар мен дара кәсіпкерлердің салықты есептеу тәртiбi мен төлеу мерзiмдерi

      1. Салық төлеушілер жер салығының сомаларын салықтық базаға тиiстi салық мөлшерлемесін қолдану арқылы өз бетінше есептейдi.

      2. Шағын бизнес субъектілері үшін арнаулы салық режимін қолданатын дара кәсіпкерлерді қоспағанда, заңды тұлғалар мен дара кәсіпкерлер жер салығы бойынша ағымдағы төлемдердi салықтық кезең iшiнде есептеуге және төлеуге мiндеттi.

      3. Ағымдағы төлемдердің мөлшерi салықтық кезеңнiң басында болған салық салу объектiлерi бойынша салықтық базаға тиiстi салықтық мөлшерлемелерді қолдану арқылы айқындалады.

      4. Шағын бизнес субъектілері үшін арнаулы салық режимдерін қолданатын дара кәсіпкерлерді қоспағанда, салық төлеушілер ағымдағы салық төлемдерінің сомаларын салықтық кезеңнің 25 ақпанынан, 25 мамырынан, 25 тамызынан және 25 қарашасынан кешіктірмей тең үлестермен төлейді.

      5. Салықтық кезең ішінде салықтық міндеттемелер туындаған кезде, оның ішінде осы Кодекстiң 498-бабы 3-тармағының 3) және 7) тармақшаларында көрсетілген заңды тұлғалар салық салу объектiлерiн пайдалануға, сенімгерлік басқаруға берген немесе мүліктік жалдау (жалға беру) шарты бойынша берілген кезде:

      1) осындай салықтық кезең ішінде ағымдағы салық сомаларын төлеудің келесі кезекті мерзімі оларды бірінші төлеу мерзімі болып табылады;

      2) ағымдағы төлемдерді төлеудің соңғы мерзімінен кейін осы баптың 8-тармағында көзделген мерзімдерде тек түпкілікті есеп айырысу және салық сомасын төлеу жүргізіледі.

      6. Жер салығы бойынша мiндеттемелер салықтық кезең iшiнде өзгерген кезде ағымдағы төлемдер, егер осы баптың 7-тармағында өзгеше белгіленбесе, салықтық мiндеттемелердiң өзгеру сомасына осындай салықтық кезеңде жер салығын төлеудiң алдағы мерзiмдерi бойынша тең үлестермен түзетiледi.

      7. Салық салу объектiлерiне құқықтар салықтық кезеңнің iшiнде берiлген жағдайда салық сомасы жер учаскесiне иелік етудің іс жүзіндегі кезеңi үшiн есептеледi.

      Осы құқықтарды беретiн тұлғаның жер учаскесiне iс жүзiнде иелiк еткен кезеңi үшiн төлеуге жататын салық сомасы құқықтарды мемлекеттiк тiркеуге дейiн немесе тiркеген кезде бюджетке енгiзiлуге тиiс. Бұл ретте осы құқықтарды беретін тұлға салық сомасын ағымдағы жылдың 1 қаңтарынан бастап өзi жер учаскесiн беретiн айдың басына дейiн есептейдi. Осындай құқықтарды алған тұлға салық сомасын оның жер учаскесiне құқығы туындаған айдың басынан басталатын кезең үшiн есептейдi.

      8. Салық төлеушi салықтық кезең үшін декларацияны ұсыну мерзiмi басталғаннан кейiн күнтізбелік он күннен кешiктiрмей түпкілікті есеп айырысуды жүргiзеді және жер салығын төлейдi.

      9. Шағын бизнес субъектілері үшін арнаулы салық режимін қолданатын дара кәсіпкерлер салықтық кезең үшін декларация ұсыну мерзімі басталғаннан кейін күнтізбелік он күннен кешіктірмей жер салығын төлейді.

513-бап. Жекелеген жағдайларда салықты есептеудiң, төлеудің және салық бойынша есептілікті ұсыну ерекшелiктерi

      1. Бiрнеше салық төлеушiнiң пайдалануындағы үйлер, құрылыстар мен ғимараттар орналасқан жер учаскелерi үшін жер салығы олардың бөлек пайдалануындағы үйлер мен құрылыстардың алаңына пропорционалды түрде әрбір салық төлеушi бойынша жеке-жеке есептеледi.

      2. Осы Кодекстiң 498-бабы 3-тармағының 3) және 7) тармақшаларында көрсетілген заңды тұлғалар үйдiң бiр бөлiгiн не ғимараттың бiр бөлiгiн пайдалануға, сенімгерлік басқаруға немесе жалға берген кезде жер салығы осы жер учаскесiнде орналасқан барлық үйлердiң, ғимараттардың жалпы алаңындағы пайдалануға, сенімгерлікпен басқаруға немесе жалға берiлген үйдiң бiр бөлiгi не ғимараттың бiр бөлiгi алаңының үлес салмағына қарай есептелуге жатады.

      3. Заңды тұлға тұрғын үй қорының құрамындағы жылжымайтын мүлiктi сатып алған жағдайда, жер салығы тұрғын үй қоры, оның iшiнде оның жанындағы құрылыстар мен ғимараттар алып жатқан жердi қоспағанда, елдi мекендердiң жерiне осы Кодекстiң 505-бабында белгiленген салықтың базалық мөлшерлемелері бойынша есептелуге жатады.

514-бап. Жеке тұлғалардың салықты есептеу тәртiбi мен төлеу мерзiмдерi

      Ескерту. 514-бап алып тасталды – ҚР 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі) Заңымен.

63-тарау. САЛЫҚТЫҚ КЕЗЕҢ ЖӘНЕ САЛЫҚТЫҚ ЕСЕПТІЛІК

515-бап. Салықтық кезең

      1 қаңтар – 31 желтоқсан аралығындағы күнтізбелік жыл жер салығын есептеу үшiн салықтық кезең болып табылады.

516-бап. Салықтық есептілік

      1. Кәсіпкерлік қызметте пайдаланылатын (пайдалануға жататын) жер учаскелері бойынша дара кәсіпкерлер (шағын бизнес субъектілеріне арналған арнаулы салық режимiн қолданатын дара кәсiпкерлердi қоспағанда) және заңды тұлғалар жер учаскелерінің орналасқан жерi бойынша салық органдарына салықтық кезеңнің басындағы жағдай бойынша айқындалған салықтық міндеттемелер бойынша ағымдағы салықтық кезеңнің 15 ақпанынан кешіктірмей жер салығы бойынша ағымдағы төлемдердің есеп-қисабын ұсынады.

      2. Салық төлеуші ағымдағы төлемдерді кезекті (салықтық кезең ішінде) төлеу мерзімі басталғанға дейін күнтізбелік он күннен кешіктірмейтін мерзімде:

      ағымдағы төлемдердің есеп-қисабын – ағымдағы төлемдерді төлеудің соңғы мерзімінен кейін туындағандарды қоспағанда, салықтық кезең ішінде салықтық міндеттемелер туындаған кезде;

      ағымдағы төлемдердің мөлшерлерін тиісті түзетумен және оларды алдағы төлеу мерзімдеріне тең үлестермен бөле отырып, осындай төлемдердің қосымша есеп-қисабын – салықтық кезең ішінде жер салығы бойынша салықтық міндеттемелер өзгерген кезде ұсынады.

      Ағымдағы төлемдерді төлеудің соңғы мерзімінен кейін салықтық міндеттемелер туындаған кезде салық төлеушілер ағымдағы төлемдердің есеп-қисабын ұсынбайды.

      Бұл ретте ағымдағы төлемдердің есеп-қисабы немесе ағымдағы төлемдердің қосымша есеп-қисабы ағымдағы төлемдерді төлеудің кезекті мерзімі басталған айдың бірінші күніндегі жағдай бойынша, салықтық міндеттемелер туындаған немесе өзгертілген объектілер бойынша ұсынылады.

      3. Декларацияны жер учаскелерінің орналасқан жері бойынша салық органдарына есепті салықтық кезеңнен кейінгі жылдың 31 наурызынан кешіктірілмейтін мерзімде:

      1) заңды тұлғалар;

      2) дара кәсіпкерлер – кәсіпкерлік қызметте пайдаланылатын (пайдалануға жататын) жер учаскелері бойынша айқындалған салықтық міндеттемелер бойынша;

      3) жеке тұлғалар (оның ішінде жеке практикамен айналысатын адамдар) – кәсіпкерлік қызметте және (немесе) осындай жеке практикаға байланысты қызметте пайдаланылатын (пайдалануға жататын) жер учаскелері бойынша айқындалған салықтық міндеттемелер бойынша ұсынады.

      Ескерту. 516-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI Заңымен (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі).

15-БӨЛІМ. МҮЛІК САЛЫҒЫ

64-тарау. ЗАҢДЫ ТҰЛҒАЛАР МЕН ДАРА КӘСІПКЕРЛЕРГЕ САЛЫНАТЫН МҮЛІК САЛЫҒЫ

517-бап. Салық төлеушілер

      1. Мыналар мүлік салығын төлеушілер болып табылады:

      1) Қазақстан Республикасының аумағында меншiк, шаруашылық жүргiзу немесе жедел басқару құқығында салық салу объектiсi бар заңды тұлғалар;

      2) Қазақстан Республикасының аумағында меншiк құқығында салық салу объектiсi бар дара кәсiпкерлер;

      3) концессия шартына сәйкес концессия объектісі болып табылатын салық салу объектісін иеленуге, пайдалануға құқығы бар концессионер;

      4) осы Кодекстің 518-бабында көрсетілген тұлғалар.

      2. Заңды тұлға өз шешімімен өзінің құрылымдық бөлімшесін мүлік салығын өз бетінше төлеуші деп тануға құқылы.

      Егер осы бапта өзгеше белгіленбесе, заңды тұлғаның осындай тану немесе осындай тануды тоқтату туралы шешімі осындай шешім қабылданған жылдан кейінгі жылдың 1 қаңтарынан бастап қолданысқа енгізіледі.

      Егер жаңадан құрылған заңды тұлғаның құрылымдық бөлімшесі мүлік салығын өз бетінше төлеуші деп танылса, онда заңды тұлғаның осындай тану туралы шешімі осы құрылымдық бөлімше құрылған күннен бастап немесе осы құрылымдық бөлімше құрылған жылдан кейінгі жылдың 1 қаңтарынан бастап қолданысқа енгізіледі.

      3. Егер осы бапта өзгеше белгіленбесе, мыналар мүлiк салығын төлеушiлер болып табылмайды:

      1) өздері ауыл шаруашылығы өнімін өндіру, сақтау және қайта өңдеу процесінде тікелей пайдаланатын меншік құқығындағы салық салу объектілері бойынша шаруа немесе фермер қожалықтарына арналған арнаулы салық режимін қолданатын дара кәсіпкерлер.

      Осы тармақшада көрсетілген салық төлеушілер өзінің ауыл шаруашылығы өнімін өндіру, сақтау және қайта өңдеу процесінде тікелей пайдаланылмайтын салық салу объектілері бойынша мүлік салығын осы бөлімде айқындалған тәртіппен төлейді;

      2) мемлекеттiк мекемелер және орта білім беретін мемлекеттік оқу орындары;

      3) қылмыстық жазаларды атқару саласындағы уәкiлеттi мемлекеттік органның түзеу мекемелерiнiң мемлекеттiк кәсiпорындары;

      4) дiни бiрлестiктер;

      5) осы Кодекстің 722-1-бабының 4-тармағында көзделген ерекшеліктер ескеріле отырып, келісімшарттық қызмет шеңберінде күрделі жобалар (құрлықтағы газ жобаларын қоспағанда) бойынша көмірсутектерді барлау мен өндіруге немесе өндіруге арналған келісімшарттар бойынша жер қойнауын пайдаланушылар.

      Осы тармақтың бірінші бөлігінің 3) және 4) тармақшаларында көрсетілген заңды тұлғалар пайдалануға, сенімгерлік басқаруға немесе жалға берілген салық салу объектілері бойынша салық төлеушілер болып табылады.

      Ескерту. 517-бапқа өзгеріс енгізілді – ҚР 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен.

518-бап. Жекелеген жағдайларда салық төлеушiнi айқындау

      1. Мемлекеттік мекеме салық салу объектiсiн сенімгерлiк басқаруға берген кезде салық төлеушi осы Кодекстiң 41-бабына сәйкес айқындалады.

      2. Егер салық салу объектiсi, пайлық инвестициялық қор активтерiнiң құрамына кiретiн салық салу объектiлерiн қоспағанда, бiрнеше тұлғаның ортақ үлестiк меншiгiнде болса, осы тұлғалардың әрқайсысы салық төлеушi деп танылады.

      3. Ортақ бiрлескен меншiктегi салық салу объектiлерi бойынша осы салық салу объектiлерi меншiк иелерiнің бiрi олардың арасындағы келiсу бойынша салық төлеушi бола алады.

      4. Егер осы тармақта өзгеше белгіленбесе, халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес келетін, қаржылық жалдауға берілген объектілер бойынша жалға беруші салық төлеуші болып табылады.

      Қаржылық лизингке берілген объектілер бойынша лизинг алушы салық төлеуші болып табылады.

      5. Пайлық инвестициялық қор активтерiнiң құрамына кiретiн салық салу объектiлерi бойынша пайлық инвестициялық қорды басқарушы компания салық төлеушi болып табылады.

      6. Мемлекеттiк тiркеуге жататын ғимараттарға, құрылыстарға құқықтардың осындай тіркелуі болмаған жағдайда:

      1) жаңадан тұрғызылған (салынған) объектілер үшін – мемлекеттік қабылдау комиссиясының актісі және (немесе) салынған объектіні пайдалануға қабылдау (іске қосу) актісі;

      2) қалған жағдайларда – азаматтық-құқықтық мәмілелер негізінде немесе Қазақстан Республикасының заңнамасында көзделген өзге де негіздерде осы объектіні іс жүзінде иеленетін және пайдаланатын (іске қосатын) тұлға мұндай объектіге салық төлеуші болып танылады.

      Ескерту. 518-бапқа өзгеріс енгізілді – ҚР 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен.

519-бап. Салық салу объектісі

      1. "Бухгалтерлік есеп пен қаржылық есептілік туралы" Қазақстан Республикасының Заңына сәйкес бухгалтерлік есеп жүргізуді және қаржылық есептілік жасауды жүзеге асырмайтын дара кәсiпкерлерді қоспағанда, дара кәсіпкерлер және заңды тұлғалар үшiн Қазақстан Республикасының аумағындағы:

      1) халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес негізгі қаражат, жылжымайтын мүлікке инвестициялар құрамында есепке алынатын, техникалық реттеу саласындағы мемлекеттік реттеуді жүзеге асыратын уәкілетті мемлекеттік орган белгілеген сыныптамаға сәйкес осындайларға жататын ғимараттар, құрылыстар, осындай ғимараттардың бөліктері;

      2) халықаралық қаржылық есептіліктің стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес ұзақ мерзімді дебиторлық берешек ретінде есепке алынатын тұрғынжайды сатып алу құқығымен ұзақ мерзімді жалдау шарттары бойынша жеке тұлғаларға берілген техникалық реттеу саласындағы мемлекеттік реттеуді жүзеге асыратын уәкілетті мемлекеттік орган белгілеген сыныптамаға сәйкес осындайларға жататын ғимараттар, осындай ғимараттардың бөліктері;

      3) иелік ету, пайдалану құқықтары концессия шарты бойынша берілген, концессия объектiлерi болып табылатын ғимараттар, құрылыстар;

      4) осы Кодекстiң 260-бабында көрсетілген активтер;

      5) осы тармақтың 1) тармақшасында көрсетілген ғимараттарды (ғимараттардың бөліктерін) және құрылыстарды қоспағанда, халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлiк есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес екiншi деңгейдегі банктер активтерiнiң құрамында есепке алынатын, кепiл, өзге де қамтамасыз ету ретiндегі мүлiкке өндiрiп алу нәтижесiнде меншiкке өткен техникалық реттеу саласындағы мемлекеттік реттеуді жүзеге асыратын уәкілетті мемлекеттік орган белгiлеген сыныптамаға сәйкес осындайларға жататын ғимараттар, құрылыстар, осындай ғимараттардың бөліктері;

      6) осы Кодекстің 518-бабының 6-тармағында көрсетілген ғимараттар, құрылысжайлар;

      7) техникалық реттеу саласындағы уәкілетті орган белгілеген сыныптауышқа сәйкес осындайларға жататын ғимараттар мен құрылысжайлар, осындай ғимараттар мен құрылысжайлардың қаржылық жалға берілген және халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес дебиторлық берешек ретінде ескерілетін бөліктері салық салу объектісі болып табылады.

      2. "Бухгалтерлік есеп пен қаржылық есептілік туралы" Қазақстан Республикасының Заңына сәйкес бухгалтерлік есеп жүргізуді және қаржылық есептілік жасауды жүзеге асырмайтын дара кәсiпкерлер үшiн техникалық реттеу саласындағы мемлекеттік реттеуді жүзеге асыратын уәкілетті мемлекеттік орган белгілеген сыныптамаға сәйкес осындайларға жататын және осы Кодекстің 201-бабының 9) тармақшасына сәйкес негізгі қаражат болып табылатын Қазақстан Республикасының аумағындағы ғимараттар, құрылыстар салық салу объектiсi деп танылады.

      3. Мыналар салық салу объектілері болып табылмайды:

      1) осы Кодекстiң 500 және 501-баптарына сәйкес жер салығын салу объектiсi ретіндегі жер;

      2) Қазақстан Республикасы Yкiметiнiң шешiмi бойынша консервацияда тұрған ғимараттар, құрылыстар;

      3) ортақ пайдаланылатын мемлекеттiк автомобиль жолдары мен олардағы жол құрылыстары:

      бұрылу белдеуi;

      жолдардың конструкциялық элементтерi;

      жол жағдайы мен оны абаттандыру;

      көпiрлер;

      өткерме жолдар;

      виадуктар;

      жол тарамдары;

      тоннельдер;

      қорғаныш галереялары;

      жол қозғалысы қауiпсiздiгiн арттыруға арналған құрылыстар мен құрылғылар;

      су бұрғыш және су өткiзгiш құрылыстар;

      жол бойындағы орман алаптары;

      желiлiк тұрғын үйлер және жол пайдалану қызметiнiң кешендерi;

      4) 518-баптың 6-тармағында және осы баптың 1-тармағының 4) тармақшасында көрсетілген объектілерді қоспағанда, аяқталмаған құрылыс объектiлерi;

      5) метрополитеннің жұмыс істеуін қамтамасыз ететін көліктік кешеннің ажырамас бөлігі болып табылатын ғимараттар, құрылыстар;

      6) мемлекеттік ислам бағалы қағаздарын шығару талаптарына сәйкес жасалған шарттар бойынша мемлекеттік ислам арнайы қаржы компаниясы сатып алған ғимараттар, құрылыстар;

      7) салықтық база осы Кодекстің 529-бабына сәйкес айқындалатын және салық есептеуді салық органдары осы Кодекстің 532-бабына сәйкес жүргізетін жеке тұлғалардың кәсiпкерлiк қызметте пайдаланылатын тұрғынжайлары мен басқа да объектiлері;

      8) концессия объектiлерінің құны республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарында қолданыста болатын айлық есептік көрсеткіштің 50 000 000 еселенген мөлшерінен асып кеткен жағдайда, оларға иелік ету, пайдалану құқықтары қолжетімділік үшін төлемақы қолданыла отырып, концессия шарты бойынша тізбесін Қазақстан Республикасының Үкіметі айқындайтын ерекше маңызды концессиялық жобалар бойынша берілген концессия объектiлерi болып табылатын ғимараттар, құрылыстар;

      9) радиоактивті қалдықтарды орналастыру және ядролық физикалық қорғауды қамтамасыз ету үшін пайдаланылатын, ядролық қауіпсіздік аймағы жерінің аумағында орналасқан ғимараттар, құрылысжайлар.

      Ескерту. 519-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2018 бастап қолданысқа енгізіледі); 20.12.2021 № 85-VII (ядролық қауіпсіздік аймағының құрылуы мен жұмыс істеуін реттейтін заңнамалық акт қолданысқа енгізілген күннен кейін қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

520-бап. Салықтық база

      1. Егер осы бапта өзгеше белгiленбесе, бухгалтерлiк есептiң деректерi бойынша айқындалатын салық салу объектілерінiң жылдық орташа баланстық құны осы Кодекстің 519-бабы 1-тармағының 1), 3), 4) және 5) тармақшаларында көрсетілген дара кәсіпкерлер мен заңды тұлғалардың салық салу объектiлерi бойынша салықтық база болып табылады.

      Концессия объектілерінiң жылдық орташа баланстық құны болмаған жағдайда осындай объектiлердiң Қазақстан Республикасының Үкіметі айқындаған тәртiпке сәйкес белгіленген құны салықтық база болып табылады.

      2. Осы Кодекстің 519-бабы 1-тармағының 2) және 7) тармақшаларында көрсетілген дара кәсіпкерлер мен заңды тұлғалардың салық салу объектiлерi бойынша салықтық база халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес айқындалатын дебиторлық берешектің, оның ішінде ұзақ мерзімді дебиторлық берешектің жылдық орташа сомасы мөлшерінде белгіленеді.

      3. Салық салу объектiлерiнiң жылдық орташа баланстық құны ағымдағы салық кезеңiнiң әрбір айының 1-күнi мен есептiден кейiнгi салықтық кезең айының 1-күнiндегi салық салу объектiлерiнiң баланстық құндарын қосу кезiнде алынған соманың он үштен бiрi ретiнде айқындалады.

      Егер жер қойнауын пайдалануға арналған келісімшарт талаптарында салық салу объектілерін бөлшектеу және жою жөніндегі міндеттемелерді орындау, сондай-ақ Қазақстан Республикасы Экологиялық кодексінің ережелерінде қалдықтарды көму полигондарын жою қорына байланысты іс-шараларды орындау көзделген болса, онда осындай міндеттемелердің халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес айқындалған бағалауы жеке есеп жүргізу кезінде салық салу объектiлерiнiң баланстық құнына кірмейдi.

      Егер "Магистральдық құбыр туралы" Қазақстан Республикасы Заңының ережелерінде магистральдық құбырды жою жөніндегі міндеттемелерді орындау көзделген жағдайда, онда осындай міндеттемелердің халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес айқындалған бағалауы осындай міндеттемелер құнының жеке есебін жүргізу кезінде салық салу объектiлерiнiң баланстық құнына кірмейдi.

      Егер энергия беруші ұйым Қазақстан Республикасының азаматтық заңнамасына сәйкес иесіз деп танылған немесе Қазақстан Республикасының заңнамасына сәйкес өтеусіз негізде алынған электр желілерін өз балансына қабылдаған жағдайда, мұндай желілердің құны "Электр энергетикасы туралы" Қазақстан Республикасы Заңының 13-1-бабының 8-тармағына сәйкес тарифтік сметада мұндай желілер бойынша мүлік салығының сомалары есепке алынғанға дейін салықтық базаға кірмейді.

      4. Халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес белгіленетін дебиторлық берешектің, оның ішінде ұзақ мерзімді дебиторлық берешектің жылдық орташа сомасы ағымдағы салықтық кезеңнің әрбір айының 1-күніне және есептіден кейінгі салықтық кезең айының 1-күніне дебиторлық берешектің, оның ішінде ұзақ мерзімді дебиторлық берешектің сомаларын қосқан кезде алынған соманың он үштен бір сомасы ретінде айқындалады.

      5. Осы Кодекстiң 517-бабы 3-тармағының 3) және 4) тармақшаларында көрсетілген заңды тұлғалардың салық салу объектiлерi бойынша салықтық база пайдалануға, сенімгерлік басқаруға немесе жалға берiлген осы салық салу объектiлерiнің үлесi негізге алына отырып айқындалады.

      6. Егер осы тармақта өзгеше көзделмесе, "Бухгалтерлік есеп пен қаржылық есептілік туралы" Қазақстан Республикасының Заңына сәйкес бухгалтерлік есеп жүргізуді және қаржылық есептілік жасауды жүзеге асырмайтын дара кәсiпкерлердің салық салу объектілері бойынша оларды сатып алуға, өндіруге, салуға, монтаждауға, орнатуға, сондай-ақ реконструкциялауға және жаңғыртуға жұмсалған шығындардың жиынтығы салықтық база болып табылады.

      Бұл ретте реконструкциялауды, жаңғыртуды тану осы Кодекстің 269-бабының 2-тармағына сәйкес жүзеге асырылады.

      Сатып алуға, өндіруге, салуға, монтаждауға, орнатуға, реконструкциялауға және жаңғыртуға жұмсалған шығындарды растайтын, сондай-ақ бағасы (құны) белгісіз мәмілелер бойынша не өтеусіз, оның ішінде сыйға тарту, мұраға қалдыру, қайырмалдық, қайырымдылық көмек түрінде алынған салық салу объектілері бойынша бастапқы құжаттар болмаған кезде:

      1) осы активке меншік құқығы туындаған күнге салық салу объектісінің;

      2) осындай объектілер бойынша төлеушілер деп тану күніне осы Кодекстің 518-бабының 6-тармағында көрсетілген төлеушілердің салық салу объектісінің нарықтық құны салықтық база болып табылады.

      Бұл ретте нарықтық құн Қазақстан Республикасының бағалау қызметі туралы заңнамасына сәйкес бағалаушы мен салық төлеуші арасындағы шарт бойынша жүргізілген бағалау туралы есепте айқындалады.

      7. Осы Кодекстің 41-бабының ережелеріне сәйкес мүлік салығы бойынша салықтық міндеттемелерін сенімгер басқарушы орындайтын жағдайда, осы баптың 3-тармағында айқындалған тәртіппен:

      1) егер осындай мүлік оның балансына берілген жағдайда сенімгер басқарушы өз бетінше;

      2) балансында осындай мүлік бар мемлекеттік мекеме белгілеген осындай салық салу объектілерінің орташа жылдық баланстық құны салықтық база болып табылады. Бұл ретте осындай мүліктің салықтық база бойынша деректері сенімгер басқарушыға жыл сайын, 1 ақпаннан кешіктірілмейтін мерзімде берілуге тиіс.

      Мүлік салығы бойынша салықтық есептілікті жасау кезінде осы тармақтың бірінші бөлігінің 2) тармақшасында көрсетілген мүліктің жылдық орташа баланстық құны бойынша деректер болмаған жағдайда, оның осы Кодекстің 41-бабының 4-тармағына сәйкес қабылдап алу-беру актісінде көрсетілген баланстық құны осындай мүлік бойынша салықтық база болып табылады.

      Ескерту. 520-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2018 бастап қолданысқа енгізіледі); 02.01.2021 № 402-VI (01.01.2022 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

521-бап. Салықтық мөлшерлемелер

      1. Егер осы бапта өзгеше көзделмесе, заңды тұлғалар мүлiк салығын салықтық базаға 1,5 пайыз мөлшерлеме бойынша есептейдi.

      2. Мүлік салығын салықтық базаға 0,5 пайыз мөлшерлеме бойынша мына төлеушілер есептейді:

      1) дара кәсіпкерлер;

      2) оңайлатылған декларация негізінде арнаулы салық режимін қолданатын заңды тұлғалар.

      3) әлеуметтік кәсіпкерлік субъектілері.

      3. Төменде көрсетілген заңды тұлғалар мүлiк салығын салықтық базаға 0,1 пайыз мөлшерлеме бойынша есептейдi:

      1) дiни бiрлестiктердi және осы Кодекстің 289-бабының 4-тармағында көрсетілген коммерциялық емес ұйымдарды қоспағанда, осы Кодекстің 289-бабында айқындалған заңды тұлғалар;

      2) осы Кодекстiң 290-бабында айқындалған заңды тұлғалар;

      3) негiзгi қызмет түрi кiтапханалық қызмет көрсету саласындағы жұмыстарды орындау (қызметтер көрсету) болып табылатын ұйымдар;

      4) мемлекеттiк меншіктегі және бюджет қаражаты есебiнен қаржыландырылатын су қоймаларының, су тораптарының объектiлерi бойынша заңды тұлғалар;

      5) ауыл шаруашылығы тауарларын өндiрушi заңды тұлғалардың және шаруа немесе фермер қожалықтарының жерін суару үшiн пайдаланылатын гидромелиоративтік құрылыс объектiлерi бойынша заңды тұлғалар;

      6) ауыз сумен жабдықтау объектілері бойынша заңды тұлғалар;

      7) алып тасталды - ҚР 03.04.2019 № 243-VI Заңымен (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі);
      8) алып тасталды - ҚР 03.04.2019 № 243-VI Заңымен (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі);

      9) Астана және Алматы қалаларының әуеайлақтарындағы ұшу-қону жолақтарын және әуежайларының терминалдарын қоспағанда, әуеайлақтардағы ұшу-қону жолақтары және әуежайлардың терминалдары бойынша заңды тұлғалар;

      10) Қазақстан Республикасының Кәсіпкерлік кодексінде көзделген негізгі қызмет түрін өздері жүзеге асырған кезде пайдаланатын объектілер бойынша технологиялық парктер.

      Осы тармақшаның ережелерін бір мезгілде мынадай шарттарға сәйкес келетін:

      Қазақстан Республикасының Кәсіпкерлік кодексіне сәйкес құрылған;

      осындай технологиялық парктердің дауыс беретін акцияларының (қатысу үлестерінің) 50 және одан көп пайызы технологиялық дамыту саласындағы ұлттық даму институтына тиесілі технологиялық парктер қолдануға құқылы.

      Осы тармақшаның ережелері салық салу объектілерін пайдалануға, сенімгерлік басқаруға немесе жалға беру жағдайларында қолданылмайды;

      11) 01.01.2020 дейін қолданыста болды - ҚР 25.12.2017 № 121-VI Заңымен.
      12) 01.01.2020 бастап 01.01.24 дейін қолданыста болды – ҚР 10.12.2020 № 382-VI Заңымен.
      ЗҚАИ-ның ескертпесі!
      13) тармақша 01.01.2024 бастап қолданысқа енгізіледі және 01.01.2029 дейін қолданыста болады – ҚР 01.07.2024 № 105-VIII Заңымен.

      13) Қазақстан Республикасының аумағында халықаралық мамандандырылған көрмені ұйымдастыру және өткізу жөніндегі қызметті жүзеге асыратын ұйым.

      Осы тармақшаның бірінші бөлігінің мақсаттары үшін Қазақстан Республикасының аумағында халықаралық мамандандырылған көрмені ұйымдастыру және өткізу жөніндегі қызметті жүзеге асыратын ұйым деп қызметінің негізгі нысанасы Қазақстан Республикасының аумағында халықаралық мамандандырылған көрмені ұйымдастыру және өткізу, сондай-ақ халықаралық мамандандырылған көрме аумағын көрмеден кейінгі пайдалану болып табылатын, жарғылық капиталына мемлекет жүз пайыз қатысатын заңды тұлға түсініледі.

      4. Осы баптың 3-тармағында көрсетілген заңды тұлғалар пайдалануға, сенімгерлік басқаруға немесе жалға берілген салық салу объектілері бойынша:

      1) егер мұндай пайдалану, сенімгерлік басқару немесе жалға беру үшін төлемақы мемлекеттік бюджетке түсетін жағдайда – осы Кодекстің 290-бабының 2-тармағында;

      ЗҚАИ-ның ескертпесі!
      2) тармақшаға енгізілген өзгеріс 01.01.2024 бастап қолданысқа енгізіледі және 01.01.2029 дейін қолданыста болады – ҚР 01.07.2024 № 105-VIII Заңымен.

      2) осы Кодекстің 290-бабының 3-тармағында;

      3) 01.01.2020 бастап 01.01.24 дейін қолданыста болды – ҚР 10.12.2020 № 382-VI Заңымен.
      ЗҚАИ-ның ескертпесі!
      4) тармақша 01.01.2024 бастап қолданысқа енгізіледі және 01.01.2029 дейін қолданыста болады – ҚР 01.07.2024 № 105-VIII Заңымен.

      4) осы баптың 3-тармағының 13) тармақшасында айқындалған заңды тұлғаларды қоспағанда, осы баптың 1-тармағында белгіленген салық мөлшерлемесі бойынша мүлік салығын есептейді және төлейді.

      5. Мүлік салығын салықтық базаға 0 пайыз мөлшерлеме бойынша:

      1) осы Кодекстің 291-бабының 1-тармағында айқындалған заңды тұлғалар;

      2) осы Кодекстің 79-тарауында белгіленген ережелер ескеріле отырып, арнайы экономикалық аймақтар аумақтарында қызметін жүзеге асыратын ұйымдар;

      3) осы Кодекстің 80-1-тарауының ережелерін ескере отырып, инвестициялар туралы келісім жасасқан тұлға есептейді.

      6. Тұрғын үй қатынастары саласындағы басшылықты және салааралық үйлестіруді жүзеге асыратын уәкілетті мемлекеттік орган салық саясаты саласындағы уәкілетті органмен келісу бойынша бекіткен тізбеде айқындалған заңды тұлғалар салықты мемлекеттік және (немесе) үкіметтік тұрғын үй құрылысы бағдарламаларын іске асыру шеңберінде осы бағдарламаға қатысушы болып табылатын жеке тұлғаға тұрғынжайды ұзақ мерзімді жалдау шарттары бойынша берілген салық салу объектілері бойынша осы Кодекстің 531-бабында белгіленген мөлшерлемелер бойынша есептейді.

      7. Егер әлеуметтік кәсіпкерлік субъектісі осы баптың 2, 3, 4 және 5-тармақтарының бірнеше ережесіне сәйкес келсе, онда осы бапта белгіленген ең төмен мөлшерлемелердің бірі қолданылады.

      Ескерту. 521-бапқа өзгерістер енгізілді - ҚР 03.04.2019 № 243-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 27.12.2019 № 291-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 24.06.2021 № 53-VII (01.01.2022 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі); 01.07.2024 № 105-VIII (01.01.2024 бастап қолданысқа енгізіледі және 01.01.2029 дейін қолданыста болады) Заңдарымен.

522-бап. Салықты есептеу мен төлеу тәртібі

      1. Салық төлеушiлер салықты есептеудi салықтық базаға тиiстi салық мөлшерлемесін қолдану арқылы өз бетінше жүргiзедi.

      Ауыл шаруашылығы өнімін өндірушілер үшін арнаулы салық режимін қолданатын салық төлеушілер мүлік салығын есептеуді осы Кодекстің 78-тарауы 1-параграфының ережелерін ескере отырып жүргізеді.

      2. Осы Кодекстің 521-бабының 6-тармағында айқындалған тұлғалар салық сомасын:

      салық салу объектілері жеке тұлғаларға сатып алу құқығынсыз тұрғынжайды ұзақ мерзімді жалға беру шарты бойынша жалға берілген жағдайда – осы Кодекстің 520-бабының 1-тармағына;

      салық салу объектілері жеке тұлғаларға сатып алу құқығымен тұрғынжайды ұзақ мерзімді жалға беру шарты бойынша жалға берілген жағдайда – осы Кодекстің 520-бабының 2-тармағына сәйкес әрбір объект бойынша жеке-жеке айқындалатын салықтық базаға осы Кодекстің 531-бабында белгіленген мөлшерлемелерді қолдану арқылы есептейді.

      3. Ортақ үлестiк меншiктегi салық салу объектiлерi бойынша мүлiк салығы әрбiр салық төлеушi үшін оның мүлiк құнындағы үлесiне пропорционалды есептеледi.

      4. Шағын бизнес субъектілері үшін арнаулы салық режимін қолданатын дара кәсіпкерлерді қоспағанда, салық төлеушілер салықтық кезең ішінде мүлік салығы бойынша ағымдағы төлемдерді төлеуге міндетті, олар салық салу объектілерінің салықтық кезеңнің басындағы бухгалтерлік есеп деректері бойынша айқындалған баланстық құнына тиісті салық мөлшерлемесін қолдану арқылы айқындалады.

      5. Салық бюджетке салық салу объектiлерiнiң орналасқан жерi бойынша төленедi.

      6. Ағымдағы төлемдердің мөлшері салықтық кезеңнің басында бухгалтерлік есепке алу деректері бойынша айқындалған салық салу объектілерінің баланстық құнына тиісті салықтық мөлшерлемелерді қолдану арқылы айқындалады.

      7. Шағын бизнес субъектілері үшін арнаулы салық режимдерін қолданатын дара кәсіпкерлерді қоспағанда, салық төлеушілер ағымдағы салық төлемдерінің сомаларын салықтық кезеңнің 25 ақпанынан, 25 мамырынан, 25 тамызынан және 25 қарашасынан кешіктірмей, тең үлестермен төлейді.

      8. Салықтық кезең ішінде салықтық міндеттемелер туындаған кезде, оның ішінде осы Кодекстің 517-бабы 3-тармағының 3) және 4) тармақшаларында көрсетілген заңды тұлғалар салық салу объектілерін пайдалануға, сенімгерлік басқаруға берген немесе олар мүліктік жалдау (жалға беру) шарты бойынша берілген кезде:

      1) осындай салықтық кезеңнің ішінде ағымдағы салық сомаларын төлеудің келесі кезекті мерзімі оларды төлеудің алғашқы мерзімі болып табылады;

      2) ағымдағы төлемдерді төлеудің соңғы мерзімінен кейін салық сомасын тек түпкілікті есептеу және осы баптың 11-тармағында көзделген мерзімдерде төлеу жүргізіледі.

      9. Мүлік салығы бойынша міндеттемелер салықтық кезең ішінде өзгерген кезде ағымдағы төлемдер, егер осы баптың 8-тармағында өзгеше белгіленбесе, осындай салықтық кезеңде салық төлеудің алдағы мерзімдері бойынша тең үлестермен салықтық міндеттемелердің өзгеру сомасына түзетіледі.

      10. Салықтық кезең ішінде салық салу объектілері келіп түскен жағдайда, мүлік салығы бойынша ағымдағы төлемдер бухгалтерлік есеп деректері бойынша келіп түсетін күнге айқындалған келіп түскен салық салу объектілерінің бастапқы құнының 1/13-і салық салу объектілері келіп түскен айдан бастап салықтық кезеңнің соңына дейінгі ағымдағы салықтық кезең айларының санына көбейтілген салық мөлшерлемесін қолдану арқылы айқындалатын сомаға ұлғайтылады. Ағымдағы төлемдер ұлғайтылуға жататын сома осы баптың 7-тармағында белгіленген мерзімдер бойынша тең үлестермен бөлінеді, бұл ретте салық салу объектілері келіп түскен күннен кейінгі кезекті мерзім ағымдағы төлемдерді төлеудің бірінші мерзімі болып табылады.

      Салықтық кезең ішінде салық салу объектілері шығып қалған жағдайда, ағымдағы төлемдер шығып қалған салық салу объектілері құнының 1/13-і салық салу объектілері шығып қалған айдан бастап салықтық кезеңнің соңына дейінгі ағымдағы салықтық кезең айларының санына көбейтілген салық мөлшерлемесін қолдану арқылы айқындалатын сомаға азайтылады.

      Бұл ретте мыналар шығып қалған салық салу объектілерінің құны болып табылады:

      бухгалтерлік есеп деректері бойынша келіп түсетін күнге бастапқы құн – ағымдағы салықтық кезеңде келіп түскен салық салу объектілері бойынша;

      бухгалтерлік есеп деректері бойынша салықтық кезеңнің басындағы баланстық құн – қалған салық салу объектілері бойынша.

      Ағымдағы төлемдер азайтылуға жататын сома ағымдағы төлемдерді төлеудің қалған мерзімдеріне тең үлестермен бөлінеді.

      11. Шағын бизнес субъектілері үшін арнаулы салық режимін қолданатын дара кәсіпкерлерді қоспағанда, салық төлеушілер мүлік салығын есептеу жөніндегі түпкілікті есеп-қисапты жүргізеді және салықтық кезең үшін декларация тапсыру мерзімі басталғаннан кейін күнтізбелік он күннен кешіктірмей төлейді.

      12. Шағын бизнес субъектілері үшін арнаулы салық режимін қолданатын дара кәсіпкерлер мүлік салығын салықтық кезең үшін декларация тапсыру мерзімі басталғаннан кейін күнтізбелік он күннен кешіктірмей төлейді.

      13. Осы Кодекстің 518-бабы 6-тармағы 2) тармақшасының негізінде салық төлеуші болып табылатын тұлға үшін салық сомасы тiркелмеген салық салу объектiсіне құқықтар берілген жағдайда:

      1) беруші тарап үшiн – осындай салық салу объектісін іс жүзінде иеленген және (немесе) пайдаланған (іске қосқан) айдың 1-күнінен бастап осындай объект қабылдап алу-беру актісінің немесе өзге де құжаттың негізінде берілген айдың 1-күніне дейінгі кезең үшін;

      2) қабылдаушы тарап үшiн – осындай объект қабылдап алу-беру актісінің немесе өзге де құжаттың негізінде берiлген айдың 1-күнінен басталған кезең үшін есептеледі.

      Ескерту. 522-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

523-бап. Жекелеген жағдайларда салықты есептеу және төлеу

      Дара кәсіпкер кәсіпкерлік қызметте пайдаланатын (пайдалануға жататын) салық салу объектілері бойынша салықты осы тарауда белгіленген мөлшерлемелер бойынша және тәртіппен есептейді және төлейді.

      Бұл ретте осы тараудың мақсаттары үшін, егер салық салу объектісі:

      салықтық база осы Кодекстің 529-бабына сәйкес айқындалатын тұрғынжай болып табылған және салықты салық органдары есептеген;

      тек қана тұру мақсатында жалға (пайдалануға) берілген және тұрғын үй қорынан шығарылмаған жағдайларды бір мезгілде сақтаған кезде мұндай объект кәсіпкерлік қызметте пайдаланылатын (пайдалануға жататын) салық салу объектісі деп танылмайды.

524-бап. Салықтық кезең

      1. 1 қаңтар – 31 желтоқсан аралығындағы күнтізбелік жыл мүлiк салығын есептеу үшiн салықтық кезең болып табылады.

      2. Осы Кодекстің 517-бабы 3-тармағының 3) және 4) тармақшаларында аталған заңды тұлғалар үшiн салықтық кезең салық салу объектiлерiн пайдалануға, сенімгерлік басқаруға немесе жалға берген кезден бастап мұндай пайдалану аяқталған кезге дейiн айқындалады.

525-бап. Салықтық есептілік

      1. Кәсіпкерлік қызметте пайдаланылатын (пайдалануға жататын) салық салу объектілері бойынша дара кәсіпкерлер (шағын бизнес субъектілері үшін арнаулы салық режимiн қолданатын дара кәсiпкерлердi қоспағанда) және заңды тұлғалар салық салу объектілері орналасқан жер бойынша салық органдарына салықтық кезеңнің басындағы жағдай бойынша айқындалған салықтық міндеттемелер бойынша ағымдағы салықтық кезеңнің 15 ақпанынан кешіктірмей салық бойынша ағымдағы төлемдердің есеп-қисабын ұсынады.

      2. Салық төлеуші ағымдағы төлемдерді кезекті (салықтық кезең ішінде) төлеу мерзімі басталғанға дейін күнтізбелік он күннен кешіктірмейтін мерзімде:

      ағымдағы төлемдерді төлеудің соңғы мерзімінен кейін туындағандарды қоспағанда, салықтық кезең ішінде салықтық міндеттемелер туындаған кезде – ағымдағы төлемдердің есеп-қисабын;

      салықтық кезең ішінде салық бойынша салықтық міндеттемелер өзгерген кезде – ағымдағы төлемдердің мөлшерлерін тиісті түзетіп және оларды алдағы төлеу мерзімдеріне тең үлестермен бөле отырып, ағымдағы төлемдердің қосымша есеп-қисабын ұсынады.

      Бұл ретте ағымдағы төлемдердің есеп-қисабы немесе ағымдағы төлемдердің қосымша есеп-қисабы ағымдағы төлемдерді төлеудің кезекті мерзімі басталған айдың бірінші күніндегі жағдай бойынша, салықтық міндеттемелер туындаған немесе өзгертілген объектілер бойынша ұсынылады.

      Ағымдағы төлемдерді төлеудің соңғы мерзімінен кейін салықтық міндеттемелер туындаған кезде салық төлеушілер ағымдағы төлемдердің есеп-қисабын ұсынбайды.

      3. Салық бойынша декларацияны салық салу объектілерінің орналасқан жері бойынша салық органдарына есепті салықтық кезеңнен кейінгі жылдың 31 наурызынан кешіктірмейтін мерзімде:

      1) заңды тұлғалар;

      2) дара кәсіпкерлер – кәсіпкерлік қызметте пайдаланылатын (пайдалануға жататын) салық салу объектілері бойынша айқындалған салықтық міндеттемелер бойынша;

      3) жеке тұлғалар (оның ішінде жеке практикамен айналысатын адамдар) – кәсіпкерлік қызметте және (немесе) осындай жеке практикаға байланысты қызметте пайдаланылатын (пайдалануға жататын) салық салу объектілері бойынша айқындалған салықтық міндеттемелер бойынша ұсынады.

      Ескерту. 525-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI Заңымен (01.01.2018 бастап қолданысқа енгізіледі).

65-тарау. ЖЕКЕ ТҰЛҒАЛАРДЫҢ МҮЛІК САЛЫҒЫ

526-бап. Салық төлеушілер

      1. Осы Кодекстің 528-бабына сәйкес салық салу объектiсi бар жеке тұлғалар жеке тұлғалардың мүлiк салығын төлеушiлер болып табылады.

      2. Мыналар жеке тұлғалардың мүлiк салығын төлеушiлер болып табылмайды:

      1) Кеңес Одағының батырлары, Социалистiк Еңбек ерлерi, "Халық қаhарманы", "Қазақстанның Еңбек Ері" атақтарына ие болған, үш дәрежелi Даңқ орденiмен және "Отан" орденiмен наградталған адамдар – осы Кодекстің 528-бабының 1) тармақшасында көрсетілген барлық салық салу объектiсінiң жалпы құнынан республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарына қолданыста болатын айлық есептік көрсеткiштің 1000 еселенген мөлшері шегiнде;

      2) Ұлы Отан соғысының ардагерлері, жеңілдіктер бойынша Ұлы Отан соғысының ардагерлеріне теңестірілген ардагерлер және басқа мемлекеттердің аумағындағы ұрыс қимылдарының ардагерлері, Ұлы Отан соғысы жылдарында тылдағы қажырлы еңбегі мен мінсіз әскери қызметі үшін бұрынғы КСР Одағының ордендерімен және медальдарымен наградталған адамдар, сондай-ақ 1941 жылғы 22 маусым – 1945 жылғы 9 мамыр аралығында кемінде алты ай жұмыс істеген (қызмет өткерген) және Ұлы Отан соғысы жылдарында тылдағы қажырлы еңбегі мен мінсіз әскери қызметі үшін бұрынғы КСР Одағының ордендерімен және медальдарымен наградталмаған адамдар, мүгедектігі бар адамдар:

      тұрғын үй қоры, соның ішінде оның жанындағы құрылыстар мен құрылысжайлар алып жатқан жер учаскелері бойынша;

      үй жанындағы жер учаскелері бойынша;

      құрылыс алып жатқан жерлерді қоса алғанда, жеке үй (қосалқы) шаруашылығын жүргізу, бағбандық және саяжай құрылысы үшін берілген жер учаскелері бойынша;

      гараждар алып жатқан жер учаскелері бойынша;

      осы Кодекстің 528-бабының 1) тармақшасында көрсетілген барлық салық салу объектісінің жалпы құнынан республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарына қолданыста болатын айлық есептік көрсеткіштің 1500 еселенген мөлшері шегінде;

      3) жетім балалар және 18 жасқа толғанға дейінгі кезеңге ата-анасының қамқорлығынсыз қалған балалар:

      тұрғын үй қоры, соның ішінде оның жанындағы құрылыстар мен құрылысжайлар алып жатқан жер учаскелері бойынша;

      үй жанындағы жер учаскелері бойынша;

      құрылыс алып жатқан жерлерді қоса алғанда, жеке үй (қосалқы) шаруашылығын жүргізу, бағбандық және саяжай құрылысы үшін берілген жер учаскелері бойынша;

      гараждар алып жатқан жер учаскелері бойынша;

      осы Кодекстің 528-бабының 1) тармақшасында көрсетілген салық салу объектiлері бойынша;

      4) бала кезінен мүгедектігі бар адамның, мүгедектігі бар баланың ата-анасының бірі:

      тұрғын үй қоры, соның ішінде оның жанындағы құрылыстар мен құрылысжайлар алып жатқан жер учаскелері бойынша;

      үй жанындағы жер учаскелері бойынша;

      құрылыс алып жатқан жерлерді қоса алғанда, жеке үй (қосалқы) шаруашылығын жүргізу, бағбандық және саяжай құрылысы үшін берілген жер учаскелері бойынша;

      гараждар алып жатқан жер учаскелері бойынша;

      5) "Батыр ана" атағына ие болған, "Алтын алқа" алқасымен наградталған көпбалалы аналар, бөлек тұратын зейнеткерлер:

      тұрғын үй қоры, соның ішінде оның жанындағы құрылыстар мен құрылысжайлар алып жатқан жер учаскелері бойынша;

      үй жанындағы жер учаскелері бойынша;

      осы Кодекстің 528-бабының 1) тармақшасында көрсетілген барлық салық салу объектiсінiң жалпы құнынан республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарына қолданыста болатын айлық есептік көрсеткiштің 1000 еселенген мөлшері шегiнде.

      Осы Кодекстің мақсаттары үшін бөлек тұратын зейнеткерлер деп заңды мекенжайы (олардың тұрғылықты мекенжайы) бойынша тек қана зейнеткерлер тіркелген зейнеткерлер түсініледі;

      6) салықтық база осы Кодекстің 529-бабына сәйкес айқындалатын және салықты салық органдары осы Кодекстің 532-бабына сәйкес есептейтін тұрғынжайлар мен басқа да объектілерді қоспағанда, кәсiпкерлiк қызметте пайдаланылатын салық салу объектiлері бойынша дара кәсiпкерлер;

      7) көппәтерлі тұрғын үй алып жатқан жер учаскесіндегі пәтер (бөлме) меншік иесінің үлесі бойынша жеке тұлғалар – пәтердің (бөлменің) меншік иелері.

      3. Осы баптың 2-тармағы 1) – 5) тармақшаларының ережелері пайдалануға немесе мүліктік жалдауға (жалға) берілген салық салу объектілері бойынша қолданылмайды.

      Ескерту. 526-бапқа өзгеріс енгізілді – ҚР 06.05.2020 № 324-VI (01.01.2020 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі) Заңдарымен.

527-бап. Жекелеген жағдайларда салық төлеушiнi айқындау

      1. Мемлекеттік мекеме салық салу объектiлерiн сенiмгерлiк басқаруға берген кезде салық төлеушi осы Кодекстің 41-бабына сәйкес айқындалады.

      2. Егер салық салу объектiсi бiрнеше тұлғаның ортақ үлестiк меншiгiнде болса, осы тұлғалардың әрқайсысы салық төлеушi деп танылады.

      3. Бiрлескен ортақ меншiктегi салық салу объектiлерi бойынша өздерiнiң арасындағы келiсу бойынша осы салық салу объектiсi меншiк иелерiнiң бiрi салық төлеушi бола алады.

      Бұл ретте меншік құқықтарын мемлекеттік тіркеу 2016 жылғы 31 желтоқсаннан кейін жүргізілген бірлескен ортақ меншіктегі салық салу объектілері бойынша меншік иелері осындай объектіге меншік құқықтарын мемлекеттік тіркеуді жүзеге асыруға арналған өтініште көрсеткен осы салық салу объектісі меншік иелерінің бірі салық төлеуші бола алады.

      4. Жер учаскесіне сәйкестендіру құжаттары болмаған жағдайда пайдаланушыны жер учаскесіне қатысты салық төлеуші деп тану үшін:

      1) жер учаскесі мемлекеттік меншіктен берілген кезде – мемлекеттік органдардың жер учаскесін беру туралы актілері;

      2) қалған жағдайларда – азаматтық-құқықтық мәмілелер негізінде немесе Қазақстан Республикасының заңнамасында көзделген өзге де негіздерде осындай учаскені іс жүзінде иелену және пайдалану негіз болып табылады.

      Ескерту. 527-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі) Заңымен.

528-бап. Салық салу объектісі

      Қазақстан Республикасының аумағындағы:

      1) өздеріне меншік құқығында тиесілі тұрғынжайлар, ғимараттар, саяжай құрылыстары, гараждар, орынтұрақ орындары және өзге де құрылыстар, құрылысжайлар, үй-жайлар;

      2) жеке тұлғаларға меншік құқығында тиесілі жер учаскелері жеке тұлғаларға мүлік салығын салу объектісі болып табылады.

      Ескерту. 528-бап жаңа редакцияда – ҚР 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі); өзгеріс енгізілді – ҚР 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңдарымен.

529-бап. Салықтық база

      1. "Азаматтарға арналған үкімет" мемлекеттік корпорациясы есепті жылдан кейінгі әрбір жылдың 1 қаңтарындағы жағдай бойынша айқындайтын салық салу объектілерінің құны жеке тұлғалар үшін тұрғынжайлар, саяжай құрылыстары бойынша салықтық база болып табылады, бұл мынадай тәртіппен айқындалады:

      Қ = Қ б х S х К физ х К функц х К айм х К аек. өзг, мұнда:

      Қ – салық салу мақсаттарына арналған мүлік құны;

      Қ б – тұрғынжайдың, саяжай құрылысының бір шаршы метрінің базалық құны;

      S – тұрғынжайдың, саяжай құрылысының шаршы метрмен көрсетілетін пайдалы алаңы;

      К физ – физикалық тозу коэффициенті;

      К функц – функционалдық тозу коэффициенті;

      К айм – аймаққа бөлу коэффициенті;

      К аек. өзг – айлық есептік көрсеткіштің өзгеру коэффициенті.

      2. Тұрғынжайдың, саяжай құрылысының бір шаршы метрінің ұлттық валютадағы базалық құны (Қ б) елді мекеннің түріне қарай мынадай мөлшерде айқындалады:

Р/с №

Елді мекеннің санаты

Базалық құны теңгемен

1

2

3


Қалалар:


1.

Алматы

60 000

2.

Шымкент

60 000

3.

Астана

60 000

4.

Ақтау

36 000

5.

Ақтөбе

36 000

6.

Атырау

36 000

7.

Жезқазған

36 000

8.

Көкшетау

36 000

9.

Қарағанды

36 000

10.

Қонаев

36 000

11.

Қостанай

36 000

12.

Қызылорда

36 000

13.

Орал

36 000

14.

Өскемен

36 000

15.

Павлодар

36 000

16.

Петропавл

36 000

17.

Семей

36 000

18.

Талдықорған

36 000

19.

Тараз

36 000

20.

Түркістан

36 000

21.

Облыстық маңызы бар қалалар

12 000

22.

Аудандық маңызы бар қалалар

6 000

23.

Кенттер

4 200

24.

Ауылдар

2 700

      Бұл ретте елді мекендердің санаттары техникалық реттеу саласындағы мемлекеттік реттеуді жүзеге асыратын уәкілетті мемлекеттік орган бекіткен әкімшілік-аумақтық обьектілер сыныптауышына сәйкес айқындалады.

      3. Көппәтерлі тұрғын үйдегі және жеке мақсаттарда пайдаланылатын қойманың, тұрғынжайдың салқын жапсаржайының, шаруашылық (қызметтік) құрылысының, астыңғы қабатының, жертөлесінің, гараждың, орынтұрақ орнының "Азаматтарға арналған үкімет" мемлекеттік корпорациясы есепті жылдан кейінгі әрбір жылдың 1 қаңтарындағы жағдай бойынша айқындайтын құны осындай объект бойынша салықтық база болып табылады, бұл мынадай формуламен есептеледі:

      Қ = Қ б x S x К физ х К аек. өзг х K айм, мұнда:

      Қ – салық салу мақсаттарына арналған құн;

      Қ б – осы баптың 2-тармағында белгіленген базалық құннан мынадай мөлшерде айқындалатын бір шаршы метрдің базалық құны:

      көппәтерлі тұрғын үйдегі және жеке мақсаттарда пайдаланылатын қойма, тұрғынжайдың салқын жапсаржайы, шаруашылық (қызметтік) құрылысы, астыңғы қабаты, жертөлесі бойынша – 25 пайыз,

      гараж, орынтұрақ орны бойынша – 15 пайыз;

      S – тұрғынжайдың салқын жапсаржайының, шаруашылық (қызметтік) құрылысының, астыңғы қабатының, жертөлесінің, гараждың шаршы метрмен көрсетілетін жалпы алаңы,

      К физ – осы баптың 4-тармағында айқындалған тәртіппен белгіленген физикалық тозу коэффициенті;

      К аек. өзг – осы баптың 7-тармағында белгіленген тәртіппен айқындалған айлық есептік көрсеткіштің өзгеру коэффициенті;

      К айм – осы баптың 6-тармағында айқындалған тәртіппен белгіленген аймаққа бөлу коэффициенті.

      4. Тұрғынжайдың, саяжай құрылысының физикалық тозу коэффициенті амортизация нормалары және мына формула бойынша тиімді пайдаланылған мерзімі ескеріле отырып айқындалады:

      К физ = 1 - Т физ, мұнда:

      Т физ – тұрғынжайдың, саяжай құрылысының физикалық тозуы.

      Физикалық тозу мына формула бойынша айқындалады:

      Т физ = (Т баз - Т беру) х Н аморт/100, мұнда:

      Т баз – салық есепке жазылған жыл;

      Т беру – салық салу объектісінің пайдалануға берілген жылы;

      Н аморт – амортизация нормасы.

      Ғимараттың сипаттамасына қарай физикалық тозуын айқындаған кезде мынадай амортизация нормалары қолданылады:

Р/с

Күрделілік тобы

Ғимараттың сипаттамасы

Н аморт, %

Қызмет ету мерзімі

1

2

3

4

5

1.

1.

Тас, ерекше күрделі, қабырғаларының қалыңдығы 2,5-тен артық кірпіштен қаланған кірпіш немесе темір-бетон немесе металл қаңқасы бар кірпіш, жабындары темір-бетон және бетон ғимараттар; қабырғалары ірі панельді, жабындары темір-бетон ғимараттар

0,7

143

2.

2.

Қабырғаларының қалыңдығы 1,5-2,5 кірпіштен қаланған кірпіш, жабындары темір-бетон, бетон немесе ағаш ғимараттар; қабырғалары ірі блокты, жабындары темір-бетон ғимараттар

0,8

125

3.

3.

Қабырғалары кірпіштен, монолитті шлак-бетоннан, жеңіл шлак-блоктардан, ұлутастардан жеңіл қаланған, жабындары темір-бетон немесе бетон ғимараттар; қабырғалары ірі блокты немесе кірпіштен жеңіл қаланған, монолитті шлак-бетон, ұсақ шлак-блок ғимараттар

1,0

100

4.

4.

Аралас, кесілген ағаштан жасалған немесе төсемтас қабырғалары бар ғимараттар

2,0

50

5.

5.

Шитіден жасалған, жиналмалы-қалқанды, құйма қаңқалы, балшықтан соғылған, саман ғимараттар

3,3

30

6.

6.

Қамыс қаңқалы және басқа да жеңілдетілген ғимараттар

6,6

15

      Егер тұрғынжайдың, саяжай құрылысының тас немесе тіреу панельдерінің физикалық тозуы 70 пайыздан, өзге материалдардың тозуы 65 пайыздан асып кетсе, онда физикалық тозу коэффициенті 0,2-ге тең деп қабылданады.

      5. Тұрғынжайдың, саяжай құрылысының сапасына қойылатын талаптардың өзгеруін ескеретін физикалық тозу коэффициенті (К функц) мына формула бойынша есептеледі:

      К функц = К қабат х К бұрыш. х К қабырғ. мат х К абат. х К жылыт, мұнда:

      К қабат – тұрғынжайдың орналасу қабатына қарай базалық құнның өзгеруін ескеретін коэффициент;

      К бұрыш – тұрғынжайдың ғимарат бұрышындағы учаскелерде орналасуын ескеретін коэффициент;

      К қабырғ.мат – қабырғалардың материалын ескеретін коэффициент;

      К абат. – тұрғынжайдың, саяжай құрылысының абаттандырылуы мен оның инженерлік-техникалық құрылғылармен қамтамасыз етілу деңгейін ескеретін коэффициент;

      К жылыт – жылыту түрін ескеретін коэффициент.

      Қабатына қарай қабаттың мынадай түзету коэффициенттері қолданылады (К қабат):

Р/с №

Қабаты

Кқабат

1

2

3

1.

Бірінші

0,95

2.

Аралық немесе жеке тұрғын үй

1,00

3.

Соңғы

0,9

      Биіктігі үш қабаттан аспайтын көппәтерлі тұрғын ғимараттар үшін кез келген қабат үшін қабат коэффициенті 1-ге тең деп алынады.

      Тұрғынжайдың ғимарат бұрышындағы учаскелерде орналасуына қарай мынадай түзету коэффициенттері (Кбұрыш) қолданылады:

Р/с

Тұрғынжайдың ғимарат бұрышындағы учаскелерде орналасуы

К бұрыш

1

2

3

1.

Бұрышта орналасқан

0,95

2.

Бұрышта орналаспаған немесе жеке тұрғын үй

1,0

      Қабырғаларының материалына қарай мынадай түзету коэффициенттері (К қаб. мат) қолданылады:

Р/с

Қабырғаларының материалы

Коэффициент

1

2

3

1.

Кірпіштен

1,1

2.

Керамзит-бетон блоктардан құрама

1,0

3.

Керамзит-бетон блоктардан құрама, кірпішпен қапталған

1,05

4.

Темір-бетон панельдер

1,0

5.

Темір-бетон панельдерден,кірпішпен қапталған

1,05

6.

Балшықтан соғылған саман

0,5

7.

Саман, сыртынан 0,5 кірпішпен қапталған

0,6

8.

Монолитті шлак-бетон

0,7

9.

Темір-бетон блоктардан

1,0

10.

Жиналмалы-қалқанды

0,6

11.

Жиналмалы-қалқанды, 0,5 кірпішпен қапталған

0,75

12.

Кесілген ағаштан

0,85

13.

Шпалдан

0,75

14.

Шпалдан, кірпішпен қапталған

0,95

15.

Қамыс қаңқалы

0,6

16.

Өзгелері

1,0

      Тұрғынжайды, саяжай құрылысын барлық тиісті инженерлік жүйелермен және техникалық құрылғылармен қамтамасыз ету кезінде абаттандырудың түзету коэффициенті (К абат) 1-ге тең деп алынады.

      Адамдардың тұруына (тұрмысына), болуына нормативтік не жайлы жағдайлар жасайтын инженерлік жүйелер мен техникалық құрылғылар (су құбыры, кәріз, басқа абаттандыру түрлері) болмаған жағдайда К абат 0,8-ге тең деп алынады.

      Жылыту түріне қарай жылытудың мынадай түзету коэффициенттері (К жылыт) қолданылады:

Р/с

Жылыту түрлері

К жылыт

1

2

3

1.

Орталықтан жылыту

1,0

2.

Газбен немесе мазутпен жергілікті жылыту

0,98

3.

Қатты отынды қолданып, сумен жергілікті жылыту

0,95

4.

Пешпен жылыту

0,9

      6. Салық салу объектісінің елдi мекенде орналасуын ескеретін аймаққа бөлу коэффициентiн (К айм.) жергіліктi атқарушы органдар осындай коэффициент енгізілетін жылдың алдындағы жылдың 1 желтоқсанынан кешіктірмейтін мерзімде аймаққа бөлу коэффициентін есептеу әдістемесіне сәйкес бекітеді және ол бекітілген жылдан кейінгі жылдың 1 қаңтарынан бастап қолданысқа енгізіледі.

      Бекітілген аймаққа бөлу коэффициенттері ресми жариялануға тиіс.

      Аймаққа бөлу коэффициентін есептеу әдістемесін орталық мемлекеттік органдар арасынан Қазақстан Республикасы Үкіметінің шешімімен айқындалатын уәкілетті мемлекеттік орган бекітеді.

      7. Айлық есептік көрсеткіштің өзгеру коэффициенті (бұдан әрі – К аек. өзг) мынадай формула бойынша айқындалады:

      К аек. өзг = ағ. ж. аек/алдың ж. аек.,

      мұнда:

      ағ. ж. аек – республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарына қолданыста болатын айлық есептік көрсеткіш;

      алдың ж. аек – республикалық бюджет туралы заңда белгіленген және алдыңғы қаржы жылының 1 қаңтарына қолданыста болатын айлық есептік көрсеткіш.

      8. Тұрғын үйдің салқын жапсаржайы, шаруашылық (қызметтiк) құрылысы, астыңғы қабаты, жертөлесі, гараж тұрғынжайдың бір бөлігі болып табылған жағдайда, салықтық базаны "Азаматтарға арналған үкімет" мемлекеттік корпорациясы осы бапқа сәйкес есептелетін осындай салық салу объектілерінің жиынтық құны ретінде айқындайды.

      9. Бір жеке тұлға бірнеше салық салу объектілері бойынша салық төлеуші болып табылатын жағдайда салықтық база әрбір объект бойынша жеке-жеке есептеледі.

      10. Осы Кодекстің 528-бабының 2) тармақшасында көрсетілген жер учаскелері бойынша жер учаскесінің және (немесе) жер үлесінің алаңы салықтық база болып табылады.

      Ескерту. 529-бапқа өзгерістер енгізілді - ҚР 28.12.2018 № 210-VІ (01.01.2020 бастап қолданысқа енгізіледі); 27.12.2019 № 291-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі); 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

530-бап. Жекелеген жағдайларда салықты есептеу және төлеу

      Жеке тұлға, оның ішінде жеке практикамен айналысатын адам кәсіпкерлік қызметте (жеке практикаға байланысты қызметте) пайдаланылатын (пайдалануға жататын) салық салу объектілері бойынша мүлік салығын есептейді және төлейді және шағын бизнес субъектілері үшін арнаулы салық режимін қолданатын дара кәсіпкерлер үшін осы Кодекстің 62, 63 және 64-тарауларында айқындалған тәртіппен осы салық түрі бойынша салықтық есептілік ұсынады.

      Осы Кодекстің 528-бабының 1) тармақшасында көрсетілген салық салу объектілері бойынша салықтық база осы Кодекстің 520-бабының 6-тармағына сәйкес айқындалады.

      Бұл ретте осы тараудың мақсаттары үшін жер учаскесі:

      салықтық база осы Кодекстің 529-бабына сәйкес айқындалатын және салықты есептеуді салық органдары жүргізетін тұрғынжай және басқа да объектілер алып жатқан;

      тұру мақсатында ғана жалға (пайдалануға) берілген және тұрғын үй қорынан шығарылмаған деген шарттар бір мезгілде сақталған кезде мұндай учаске кәсіпкерлік қызметте пайдаланылатын (пайдалануға жататын) жер учаскесі деп танылмайды.

      Ескерту. 530-бап жаңа редакцияда – ҚР 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі) Заңымен.

531-бап. Салықтық мөлшерлемелер

      1. Салықтық база осы Кодекстiң 529-бабына сәйкес айқындалатын жеке тұлғалардың мүлiк салығы салық салу объектiлерiнiң құнына қарай мынадай мөлшерлемелер бойынша есептеледi:

1

2

3

1.

2 000 000 теңгеге дейін қоса алғанда

салық салу объектілері құнының 0,05 пайызы

2.

2 000 000 теңгеден жоғары 4 000 000 теңгеге дейін қоса алғанда

1 000 теңге + 2 000 000 теңгеден асатын сомадан 0,08 пайыз

3.

4 000 000 теңгеден жоғары 6 000 000 теңгеге дейін қоса алғанда

2 600 теңге + 4 000 000 теңгеден асатын сомадан 0,1 пайыз

4.

6 000 000 теңгеден жоғары 8 000 000 теңгеге дейін қоса алғанда

4 600 теңге + 6 000 000 теңгеден асатын сомадан 0,15 пайыз

5.

8 000 000 теңгеден жоғары 10 000 000 теңгеге дейін қоса алғанда

7 600 теңге + 8 000 000 теңгеден асатын сомадан 0,2 пайыз

6.

10 000 000 теңгеден жоғары 12 000 000 теңгеге дейін қоса алғанда

11 600 теңге + 10 000 000 теңгеден асатын сомадан 0,25 пайыз

7.

12 000 000 теңгеден жоғары 14 000 000 теңгеге дейін қоса алғанда

16 600 теңге + 12 000 000 теңгеден асатын сомадан 0,3 пайыз

8.

14 000 000 теңгеден жоғары 16 000 000 теңгеге дейін қоса алғанда

22 600 теңге + 14 000 000 теңгеден асатын сомадан 0,35 пайыз

9.

16 000 000 теңгеден жоғары 18 000 000 теңгеге дейін қоса алғанда

29 600 теңге + 16 000 000 теңгеден асатын сомадан 0,4 пайыз

10.

18 000 000 теңгеден жоғары 20 000 000 теңгеге дейін қоса алғанда

37 600 теңге + 18 000 000 теңгеден асатын сомадан 0,45 пайыз

11.

20 000 000 теңгеден жоғары 75 000 000 теңгеге дейін қоса алғанда

46 600 теңге + 20 000 000 теңгеден асатын сомадан 0,5 пайыз

12.

75 000 000 теңгеден жоғары 100 000 000 теңгеге дейін қоса алғанда

321 600 теңге + 75 000 000 теңгеден асатын сомадан 0,6 пайыз

13.

100 000 000 теңгеден жоғары 150 000 000 теңгеге дейін қоса алғанда

471 600 теңге + 100 000 000 теңгеден асатын сомадан 0,65 пайыз

14.

150 000 000 теңгеден жоғары 350 000 000 теңгеге дейін қоса алғанда

796 600 теңге + 150 000 000 теңгеден асатын сомадан 0,7 пайыз

15.

350 000 000 теңгеден жоғары 450 000 000 теңгеге дейін қоса алғанда

2 196 600 теңге + 350 000 000 теңгеден асатын сомадан 0,75 пайыз

16.

450 000 000 теңгеден жоғары

2 946 600 теңге + 450 000 000 теңгеден асатын сомадан 2 пайыз

      2. Тұрғын үй қоры, соның ішінде оның жанындағы құрылыстар мен құрылысжайлар (үй маңындағы учаскелерді қоспағанда) алып жатқан жерлерге базалық салықтық мөлшерлемелер алаңның бір шаршы метріне есептегенде мынадай мөлшерлерде белгіленеді:

Р/с №

Елді мекеннің санаты

Тұрғын үй қоры, соның ішінде оның жанындағы құрылыстар мен құрылысжайлар алып жатқан жерлерге арналған базалық салықтық мөлшерлемелер (теңге)

1

2

4


Қалалар:


1.

Алматы

0,96

2.

Шымкент

0,58

3.

Астана

0,96

4.

Ақтау

0,58

5.

Ақтөбе

0,58

6.

Атырау

0,58

7.

Жезқазған

0,58

8.

Көкшетау

0,58

9.

Қарағанды

0,58

10.

Қонаев

0,58

11.

Қостанай

0,58

12.

Қызылорда

0,58

13.

Орал

0,58

14.

Өскемен

0,58

15.

Павлодар

0,58

16.

Петропавл

0,58

17.

Семей

0,58

18.

Талдықорған

0,58

19.

Тараз

0,58

20.

Түркістан

0,39

21.

Алматы облысы:


22.

облыстық маңызы бар қалалар

0,39

23.

аудандық маңызы бар қалалар

0,39

24.

Ақмола облысы:


25.

облыстық маңызы бар қалалар

0,39

26.

аудандық маңызы бар қалалар

0,39

27.

Облыстық маңызы бар қалған қалалар

0,39

28.

Аудандық маңызы бар қалған қалалар

0,19

29.

Кенттер

0,13

30.

Ауылдар

0,09

      Бұл ретте елді мекендердің санаттары техникалық реттеу саласындағы мемлекеттік реттеуді жүзеге асыратын уәкілетті мемлекеттік орган бекіткен әкімшілік-аумақтық объектілер сыныптауышына сәйкес белгіленеді.

      3. Үй жанындағы жер учаскелері мынадай базалық салықтық мөлшерлемелер бойынша салық салынуға жатады:

      1) республикалық маңызы бар қалалар, астана және облыстық маңызы бар қалалар үшін:

      1000 шаршы метрді қоса алғанға дейінгі алаң болғанда – 1 шаршы метр үшін 0,20 теңге;

      1000 шаршы метрден асатын алаңға – 1 шаршы метр үшін 6,00 теңге.

      Жергілікті өкілді органдардың шешімі бойынша 1000 шаршы метрден асатын жер учаскелеріне салық мөлшерлемелері 1 шаршы метр үшін 6,00 теңгеден 0,20 теңгеге дейін төмендетілуі мүмкін;

      2) қалған елді мекендер үшін:

      5000 шаршы метрді қоса алғанға дейінгі алаң болғанда – 1 шаршы метр үшін 0,20 теңге;

      5000 шаршы метрден асатын алаңға – 1 шаршы метр үшін 1,00 теңге.

      Жергілікті өкілді органдардың шешімі бойынша 5000 шаршы метрден асатын жер учаскелеріне салық мөлшерлемелері 1 шаршы метр үшін 1,00 теңгеден 0,20 теңгеге дейін төмендетілуі мүмкін.

      Елді мекендер жеріне жататын, тұрғын үйге (тұрғын ғимаратқа) қызмет көрсетуге арналған және тұрғын үй (тұрғын ғимарат), соның ішінде оның жанындағы құрылыстар мен құрылысжайлар алып жатпаған жер участкесінің бөлігі үй жанындағы жер учаскесі деп есептеледі.

      4. Ауыл шаруашылығы мақсатындағы жерге, сондай-ақ тиісті құрылыстар алып жатқан жерді қоса алғанда, жеке тұлғаларға жеке үй (қосалқы) шаруашылығын жүргізу, бағбандық және саяжай құрылысы үшін берілген елді мекендердің жеріне базалық салықтық мөлшерлемелер мынадай мөлшерлерде:

      1) алаңы қоса алғанда 0,50 гектарға дейін болған кезде – 0,01 гектар үшін 20 теңге;

      2) 0,50 гектардан асатын алаңға – 0,01 гектар үшін 100 теңге мөлшерінде белгіленеді.

      5. Жергілікті өкілді органдардың Қазақстан Республикасының жер заңнамасына сәйкес жүргізілетін жерді аймаққа бөлу жобалары (схемалары) негізінде тұрғын үй қоры, соның ішінде оның жанындағы құрылыстар мен құрылысжайлар алып жатқан жерлерге базалық салықтық мөлшерлемелерді жер салығының базалық мөлшерлемелерінің 50 пайызынан асырмай төмендетуге немесе арттыруға құқығы бар.

      Бұл ретте жекелеген салық төлеушілер үшін мөлшерлемелерді жеке-дара төмендетуге немесе арттыруға тыйым салынады.

      Мөлшерлемелерді төмендету немесе арттыру туралы мұндай шешімді жергілікті өкілді орган ол енгізілген жылдың алдындағы жылдың 1 желтоқсанынан кешіктірмей қабылдайды және ол қабылданған жылдан кейінгі жылдың 1 қаңтарынан бастап қолданысқа енгізіледі.

      Жергілікті өкілді органның мөлшерлемелерді төмендету немесе арттыру туралы шешімі ресми жариялануға жатады.

      Ескерту. 531-бап жаңа редакцияда – ҚР 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі); өзгеріс енгізілді – ҚР 21.12.2022 № 165-VII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

532-бап. Салықты есептеу мен төлеу тәртібі

      1. Жеке тұлғалардың салық салу объектілері бойынша салықты есептеуді салық органдары салық төлеушінің тұрғылықты жеріне қарамастан, салық салу объектісінің орналасқан жері бойынша есепті салықтық кезеңнен кейінгі жылдың 1 шілдесінен кешіктірмей есепті салықтық кезеңнен кейінгі жылдың 1 қаңтарына дейін құқықтары тіркелген жеке тұлғалардың салық салу объектілері бойынша меншік құқығында иеленудің іс жүзіндегі мерзімін ескере отырып, салықтық базаға тиісті салық мөлшерлемесін қолдану арқылы жүргізеді.

      1-1. Жеке тұлғалардың мүлік салығы салықтық кезең үшін осы Кодекстің 528-бабында көрсетілген әрбір салық салу объектісі бойынша жеке есептелген салық сомаларын қамтиды.

      2. Егер салықтық кезең ішінде салық салу объектісі меншік құқығында он екі айдан аз болса, осындай объектілер бойынша төленуге жататын мүлік салығы осы баптың 1-тармағына сәйкес айқындалған салық сомасын он екіге бөлу және салық салу объектісінің меншік құқығында болуының іс жүзіндегі кезеңі айларының санына көбейту арқылы есептеледі.

      Бұл ретте объектінің меншік құқығында болуының іс жүзіндегі кезеңі салықтық кезеңнің басынан бастап (егер объект осындай күнге меншік құқығында болса) немесе объектіге меншік құқығы туындаған айдың 1-күнінен бастап осындай объектіге меншік құқығы берілген айдың 1-күніне дейін немесе салықтық кезеңнің соңына дейін (егер объект осындай күнге меншік құқығында болса) айқындалады.

      3. Бiрнеше жеке тұлғаның ортақ үлестiк меншiгiндегi салық салу объектiсi үшiн салық олардың осы мүлiктегi үлесiне пропорционалды есептеледi.

      4. Салық салу объектісі жойылған, қираған, бұзылған кезде салық сомасын қайта есептеу уәкілетті мемлекеттік орган беретін, жойылу, қирау, бұзылу фактілерін растайтын құжаттар болған кезде жүргізіледі.

      5. Осы Кодекстің 526-бабы 2-тармағы 1) – 5) тармақшаларының ережелерін қолдану құқығы салықтық кезең ішінде туындаған немесе тоқтатылған жағдайда, осындай ережелер:

      құқық туындаған кезде – осындай құқық туындаған айдың 1-күнінен бастап салықтық кезең аяқталғанға дейін немесе осындай құқық тоқтатылатын айдың 1-күніне дейін қолданылады;

      құқық тоқтатылған кезде – осындай құқық тоқтатылатын айдың 1-күнінен бастап қолданылмайды.

      6. Егер осы баптың 7-тармағында өзгеше белгіленбесе, бюджетке салық төлеу салық салу объектілерінің орналасқан жері бойынша есепті салықтық кезеңнен кейінгі жылдың 1 қазанынан кешіктірмей жүргізіледі.

      7. Меншік құқығын беретін тұлға салық салу объектісін иеленуінің іс жүзіндегі кезеңі үшін төлеуге жататын салық сомасы меншік құқықтары мемлекеттік тіркелген күннен кешіктірілмей бюджетке енгізілуге тиіс.

      Бұл ретте осы тармақтың бірінші бөлігінде көзделген жағдайда жеке тұлғалардың мүлік салығын есептеу мақсатында салық салу объектісіне меншік құқығын беру жүргізілген жылдың алдындағы салықтық кезең үшін айқындалған салықтық база қолданылады.

      8. Әкімшілік-аумақтық бірліктің шекаралары өзгерген кезде шекаралардың осындай өзгеруі нәтижесiнде басқа әкімшілік-аумақтық бірліктің шекараларына ауыстырылған аумақтың елдi мекенiндегі жеке тұлғалардың мүлкіне салық осындай өзгерiс жүргізілген салықтық кезең үшін осындай өзгерiс күніне дейін осы елдi мекен орналасқан шекаралардағы елдi мекен санаты үшін белгіленген базалық құн негізге алына отырып есептеледі.

      9. Салық жылы ішінде елді мекенді қоныстың бір санатынан басқа санатына ауыстырған кезде осындай ауыстыру жүргізілген салықтық кезең үшін мүлік салығы осы елді мекен осындай ауыстыруға дейін жатқызылған елді мекен санаты үшін белгіленген мөлшерлемелер бойынша есептеледі.

      Ескерту. 532-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі) Заңымен.

533-бап. Салықтық кезең

      1. 1 қаңтар – 31 желтоқсан аралығындағы күнтізбелік жыл жеке тұлғалардың мүлік салығын есептеу үшiн салық кезеңi болып табылады.

      2. Жеке тұлғалардың салық салу объектiлерi жойылған, қираған, бұзылған кезде салық салу объектiлерiнiң жойылу, қирау, бұзылу фактiсi болған ай салық кезеңiнiң есеп-қисабына кiредi.

16-БӨЛІМ. ОЙЫН БИЗНЕСІ САЛЫҒЫ

66-тарау. ОЙЫН БИЗНЕСІ САЛЫҒЫ

534-бап. Төлеушілер

      Мынадай:

      1) казино;

      2) ойын автоматтары залы;

      3) тотализатор;

      4) букмекерлік кеңсе қызметтерін көрсету жөніндегі қызметті жүзеге асыратын заңды тұлғалар ойын бизнесі салығын төлеушілер болып табылады.

535-бап. Салық салу объектілері

      Ойын бизнесі саласындағы қызметті жүзеге асыру кезінде мыналар ойын бизнесіне салық салу объектілері болып табылады:

      1) ойын үстелі;

      2) ойын автоматы;

      3) тотализатордың кассасы;

      4) тотализатордың электрондық кассасы;

      5) букмекерлік кеңсенің кассасы;

      6) букмекерлік кеңсенің электрондық кассасы.

536-бап. Салық мөлшерлемелері

      1. Салық салу объектісінің бір бірлігінен ойын бизнесі салығының мөлшерлемесі мыналарды құрайды:

      1) ойын үстелі – айына айлық есептік көрсеткіштің 1 660 еселенген мөлшері;

      2) ойын автоматы – айына айлық есептік көрсеткіштің 60 еселенген мөлшері;

      3) тотализатордың кассасы – айына айлық есептік көрсеткіштің 300 еселенген мөлшері;

      4) тотализатордың электрондық кассасы – айына айлық есептік көрсеткіштің 4 000 еселенген мөлшері;

      5) букмекерлік кеңсенің кассасы – айына айлық есептік көрсеткіштің 300 еселенген мөлшері;

      6) букмекерлік кеңсенің электрондық кассасы – айына айлық есептік көрсеткіштің 3 000 еселенген мөлшері.

      Осы баптың 1-тармағында белгіленген салық мөлшерлемелері республикалық бюджет туралы заңда белгіленген және салықтық кезеңнің 1-күні қолданыста болатын айлық есептік көрсеткіш мөлшері негізге алына отырып айқындалады.

537-бап. Салықтық кезең

      Күнтізбелік тоқсан ойын бизнесі салығы үшін салықтық кезең болып табылады.

538-бап. Салықты есептеу тәртібі

      1. Ойын бизнесі салығын есептеу, егер осы баптың 2-тармағында өзгеше белгіленбесе, әрбір салық салу объектісіне осы Кодекстің 535-бабында айқындалған тиісті салық мөлшерлемесін қолдану арқылы жүргізіледі.

      2. Салық салу объектілері айдың 15-күніне дейін қоса алғанда пайдалануға берілген кезде ойын бизнесі салығы – белгіленген мөлшерлеме бойынша, 15-күннен кейін белгіленген мөлшерлеменің 1/2 мөлшерінде есептеледі.

      Салық салу объектілері айдың 15-күніне дейін қоса алғанда шығып қалған кезде ойын бизнесі салығы – белгіленген мөлшерлеменің 1/2 мөлшерінде, 15-күннен кейін белгіленген мөлшерлеме бойынша есептеледі.

539-бап. Ойын бизнесі салығын төлеушілердің қосымша төлемі

      Ескерту. 539-бап 01.01.2020 дейін қолданыста болды - ҚР 25.12.2017 № 121-VI Заңымен.

540-бап. Қосымша төлемді есептеу мен төлеу тәртібі

      Ескерту. 540-бап 01.01.2020 дейін қолданыста болды - ҚР 25.12.2017 № 121-VI Заңымен.

541-бап. Салық декларациясын тапсыру мерзімі

      Ойын бизнесі салығы бойынша декларация жекелеген қызмет түрлерін жүзеге асыратын салық төлеуші ретінде тіркеу есебі жеріндегі салық органына есепті тоқсаннан кейінгі екінші айдың 15-күнінен кешіктірілмей тапсырылады.

542-бап. Салықты төлеу мерзімі

      Ойын бизнесі салығы есепті салықтық кезеңнен кейінгі екінші айдың

      25-күнінен кешіктірілмей салық салу объектілерінің тіркелген жері бойынша бюджетке төленуге жатады.

17-БӨЛІМ. ТІРКЕЛГЕН САЛЫҚ

      Ескерту. 17-бөлім 01.01.2020 дейін қолданыста болды - ҚР 25.12.2017 № 121-VI Заңымен.

18-БӨЛІМ. БЮДЖЕТКЕ ТӨЛЕНЕТІН ТӨЛЕМДЕР

68-тарау. АЛЫМДАР

550-бап. Алымдар туралы жалпы ережелер

      1. Салық органдары, жергілікті атқарушы органдар және басқа да уәкілетті мемлекеттік органдар:

      1) тіркеу әрекеттері;

      2) рұқсат құжаттарын немесе олардың телнұсқаларын беру бойынша әрекеттер жасалған кезде алатын, бюджетке төленетін бір реттік төлемдер алымдар болып табылады.

      Бұл ретте осы тараудың мақсаттары үшін рұқсат құжаттары деп рұқсаттарға қатысы жоқ, Қазақстан Республикасының заңнамасында белгіленген тәртіппен және жағдайларда қаржы нарығы мен қаржы ұйымдарын реттеу, бақылау және қадағалау жөніндегі уәкілетті орган беретін келісім мен салық органдары беретін, "Астана" халықаралық қаржы орталығының инвестициялық резиденті болып табылатын шетелдіктің немесе азаматтығы жоқ адамның резиденттігін растайтын құжат та түсініледі.

      2. Осы тараудың мақсаттары үшін тіркеу әрекеттері деп уәкілетті мемлекеттік органдардың Қазақстан Республикасының заңнамасында айқындалған тәртіппен мынадай әрекеттер жасауы түсініледі:

      1) заңды тұлғаларды мемлекеттік тіркеу және филиалдар мен өкілдіктерді есептік тіркеу, сондай-ақ оларды қайта тіркеу;

      2) алып тасталды - ҚР 24.05.2018 № 156-VI Заңымен (01.07.2018 бастап қолданысқа енгізіледі);

      3) жылжымалы мүлік кепілін және кеме ипотекасын мемлекеттік тіркеу;

      4) ғарыш объектілерін және оларға құқықтарды мемлекеттік тіркеу;

      5) көлік құралдарын мемлекеттік тіркеу, сондай-ақ оларды қайта тіркеу;

      6) дәрілік заттар мен медициналық бұйымдарды мемлекеттік тіркеу, сондай-ақ оларды қайта тіркеу;

      7) алып тасталды - ҚР 20.06.2018 № 161-VI Заңымен (алғашқы ресми жарияланған күнінен кейін үш ай өткен соң қолданысқа енгізіледі);

      8) теле- радиоарнаны, мерзiмдi баспасөз басылымын, ақпараттық агенттiкті және желілік басылымды есепке қою;

      9) алып тасталды - ҚР 02.07.2020 № 354-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

      3. Тиісті уәкілетті мемлекеттік органдар, салық органдары, жергілікті атқарушы органдар Қазақстан Республикасының заңнамасында айқындалған тәртіппен мынадай құжаттарды немесе олардың телнұсқаларын берген кезде алымдар алынады:

      1) Қазақстан Республикасының заңнамасына сәйкес лицензиялауға жататын белгілі бір қызмет түрлерімен айналысуға арналған лицензиялар;

      2) Қазақстан Республикасының заңнамасында белгіленген тәртіппен және жағдайларда қаржы нарығы мен қаржы ұйымдарын реттеу, бақылау және қадағалау жөніндегі уәкілетті мемлекеттік орган банк және сақтандыру нарықтарына қатысушылар үшін беретін рұқсат құжаттары, келісімдер;

      3) автокөлік құралдарының Қазақстан Республикасының аумағымен жүріп өткені үшін берілетін рұқсат құжаттары (бұдан әрі – автокөлік құралдарының Қазақстан Республикасының аумағымен жүріп өткені үшін алым):

      халықаралық қатынаста жолаушылар мен жүктерді тасымалдауды жүзеге асыратын отандық автокөлік құралдарының Қазақстан Республикасының аумағынан шығуы;

      халықаралық қатынаста жолаушылар мен жүктерді тасымалдауды жүзеге асыратын шетелдік автокөлік құралдарының Қазақстан Республикасының аумағына (аумағынан) кіруі (шығуы), Қазақстан Республикасының аумағы бойынша транзиті;

      ірі габаритті және (немесе) салмағы ауыр отандық және шетелдік автокөлік құралдарының Қазақстан Республикасының аумағымен жүріп өтуі;

      4) байланыс саласындағы мемлекеттік саясатты іске асыруды жүзеге асыратын уәкілетті мемлекеттік орган (өздеріне жүктелген функционалдық міндеттерді орындау үшін радиожиілік спектрін пайдалануға рұқсат алатын мемлекеттік мекемелерден басқа) телевизия және радио хабарларын тарату ұйымдарына радиожиілік спектрін пайдалануға беретін рұқсаттар;

      5) алып тасталды – ҚР 21.12.2022 № 165-VII (01.07.2023 бастап қолданысқа енгізіледі) Заңымен;

      6) Қазақстан Республикасына шетелдік жұмыс күшін тартуға (оны ұзартуға) рұқсаттар;

      7) "Астана" халықаралық қаржы орталығының инвестициялық резиденті болып табылатын шетелдіктің немесе азаматтығы жоқ адамның резиденттігін растайтын құжат.

      3-1. 01.04.2023 бастап 31.12.2023 дейін қолданыста болды – ҚР 25.12.2017 № 121-VI Заңымен.

      4. Жасау кезінде алым алу көзделген тиісті әрекеттерді жүзеге асыратын уәкілетті мемлекеттік органдар Қазақстан Республикасының заңнамасына сәйкес алым сомаларын есептеуді және есепке жазуды жүргізеді, сондай-ақ есептелген (есепке жазылған) алымдардың толық алынуы, бюджетке уақтылы төленуі үшін, сондай-ақ осы баптың 5-тармағына сәйкес мемлекеттік кіріс органдарына берілетін мәліметтердің анықтығы үшін жауапты болады.

      5. Осы Кодекстің 26-бабында көзделген жағдайларды қоспағанда, уәкілетті мемлекеттік органдар тоқсан сайын, есепті тоқсаннан кейінгі айдың 20-күнінен кешіктірмей өзінің орналасқан жері бойынша (беру толық автоматтандырылғанға дейін) салық органына уәкілетті орган белгілеген нысан бойынша алымды төлеушілер және салық салу объектілері туралы мәлімет ұсынады.

      Ескерту. 550-бапқа өзгерістер енгізілді - ҚР 24.05.2018 № 156-VI (01.07.2018 бастап қолданысқа енгізіледі); 20.06.2018 № 161-VI (алғашқы ресми жарияланған күнінен кейін үш ай өткен соң қолданысқа енгізіледі); 28.12.2018 № 211-VІ (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 19.04.2019 № 249-VI (01.08.2019 бастап қолданысқа енгізіледі); 03.07.2019 № 262-VI (01.01.2020 бастап қолданысқа енгізіледі); 02.07.2020 № 354-VI (01.01.2021 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.07.2023 бастап қолданысқа енгізіледі) Заңдарымен.

551-бап. Алым төлеушілер

      1. Егер осы бапта өзгеше белгіленбесе, уәкілетті мемлекеттік органдар жүзеге асыру кезінде алымдар алу көзделген әрекеттерді олардың мүдделері үшін жасайтын тұлғалар, сондай-ақ заңды тұлғалардың құрылымдық бөлімшелері алым төлеушілер болып табылады.

      2. Қазақстан Республикасының әлеуметтік қорғау туралы және халықтың көші-қоны саласындағы заңнамасында айқындалатын жағдайларда шетелдік жұмыс күшін тартатын тұлғалар Қазақстан Республикасына шетелдік жұмыс күшін тартуға рұқсатты бергені немесе ұзартқаны үшін алым төлеушілер болып табылмайды.

      Ескерту. 551-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 12.12.2023 № 45-VIII (01.07.2023 бастап қолданысқа енгізіледі) Заңдарымен.

552-бап. Алымдарды есептеу мен төлеу тәртібі

      1. Алым сомалары белгіленген мөлшерлемелер бойынша есептеледі және уәкілетті мемлекеттік органға және жергілікті атқарушы органға тиісті құжаттар берілгенге дейін немесе рұқсат құжаттары алынғанға дейін алым төлеушінің тұрған жері бойынша төленеді.

      2. Тиісті рұқсат құжаттары ресімделмей, сондай-ақ автомобиль көлігі саласындағы басшылықты жүзеге асыратын уәкілетті мемлекеттік орган белгілеген автокөлік құралының жол берілетін өлшемдерін бұза отырып, автокөлік құралының жүріп өту фактісі анықталған жағдайда, автокөлік құралының Қазақстан Республикасының аумағымен жүріп өткені үшін алым сомасы осындай факт анықталған күннен бастап бес жұмыс күнінен кешіктірілмейтін мерзімде бюджетке төленеді.

      3. Автокөлік құралдарының Қазақстан Республикасының аумағымен жүріп өткені үшін алым сомасын бюджетке төлеу банктер немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдар арқылы аудару жолымен не уәкілетті мемлекеттік органның бақылау-өткізу пункттерінде не өзге де арнайы жабдықталған орындарында уәкілетті орган белгілеген нысан бойынша қатаң есептілік бланкілері негізінде қолма-қол ақшаны енгізу жолымен жүргізіледі.

      Автокөлік құралдарының Қазақстан Республикасының аумағымен жүріп өткені үшін қолма-қол ақшамен қабылданған алым сомаларын автомобиль көлігі саласындағы басшылықты жүзеге асыратын уәкілетті мемлекеттік орган ақша қабылдау жүзеге асырылған күннен бастап келесі операциялық күннен кешіктірмей күн сайын банктерге немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдарға оларды кейіннен бюджетке есепке жатқызу үшін тапсырады. Егер қолма-қол ақшаның күн сайынғы түсімдері республикалық бюджет туралы заңда белгіленген және алым төлеу күні қолданыста болатын айлық есептік көрсеткіштің 10 еселенген мөлшерінен аз болса, ақшаны есепке жатқызу ақша қабылдау жүзеге асырылған күннен бастап операциялық үш күнде бір рет жүзеге асырылады.

      Жеке тұлғалар автокөлік құралдарының Қазақстан Республикасының аумағымен жүріп өткені үшін алым сомаларын қолма-қол ақшамен төлеген кезде қатаң есептілік бланкілерінде уәкілетті мемлекеттік органның бизнес-сәйкестендіру нөмірі қойылады.

      4. Жұмыс берушілерге Қазақстан Республикасына шетелдік жұмыс күшін тартуға рұқсатты бергені немесе ұзартқаны үшін алым облыстың, республикалық маңызы бар қаланың, астананың жергілікті атқарушы органының Қазақстан Республикасының әлеуметтік қорғау туралы және халықтың көші-қоны саласындағы заңнамасында айқындалатын тәртіппен жұмыс берушілерге Қазақстан Республикасына шетелдік жұмыс күшін тартуға рұқсатты беру не ұзарту туралы шешім қабылдағаны туралы хабарламасы алынған күннен бастап он жұмыс күні ішінде алынады.

      5. "Астана" халықаралық қаржы орталығының инвестициялық резиденті болып табылатын шетелдіктің немесе азаматтығы жоқ адамның резиденттігін растайтын құжатты бергені үшін алым салық органына тиісті құжаттар берілгенге дейін "Астана" халықаралық қаржы орталығының тұрған жері бойынша төленеді.

      Ескерту. 552-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.07.2023 бастап қолданысқа енгізіледі); 12.12.2023 № 45-VIII (01.07.2023 бастап қолданысқа енгізіледі) Заңдарымен.

553-бап. Тіркеу алымдарының мөлшерлемелері

      1. Тіркеу алымдарының мөлшерлемелері республикалық бюджет туралы заңда белгіленген және осындай алымдарды төлеу күніне қолданыста болатын айлық есептік көрсеткішке (бұдан әрі осы тараудың мәтіні бойынша – АЕК) еселенген мөлшерде айқындалады.

      2. Коммерциялық ұйымдарды қоспағанда, заңды тұлғаларды, олардың филиалдары мен өкілдіктерін мемлекеттік (есептік) тіркегені, сондай-ақ оларды қайта тіркегені үшін алым мөлшерлемелері мыналарды құрайды:

Р/с

Тіркеу әрекеттерінің түрлері

Мөлшерлемелер (АЕК)

1

2

3

1.

Коммерциялық ұйымдарды қоспағанда, заңды тұлғаларды мемлекеттік тіркегені (қайта тіркегені), олардың қызметінің тоқтатылуын мемлекеттік тіркегені (оның ішінде Қазақстан Республикасының заңнамасында көзделген жағдайларда қайта ұйымдастыру кезінде), олардың филиалдары мен өкілдіктерін есептік тіркегені (қайта тіркегені), есептік тіркеуден шығарғаны үшін:


1.1.

заңды тұлғаларды, олардың филиалдары мен өкілдіктерін

6,5

1.3.

саяси партияларды, олардың филиалдары мен өкілдіктерін

14

2.

Бюджет қаражатынан қаржыландырылатын мекемелерді, қазыналық кәсіпорындарды және көппәтерлі тұрғын үй мүлкінің меншік иелері бірлестіктерін мемлекеттік тіркегені (қайта тіркегені), олардың қызметінің тоқтатылуын (оның ішінде Қазақстан Республикасының заңнамасында көзделген жағдайларда қайта ұйымдастыру кезінде) мемлекеттік тіркегені, олардың филиалдары мен өкілдіктерін есептік тіркегені (қайта тіркегені), есептік тіркеуден шығарғаны үшін:


2.1.

мемлекеттік тіркегені, қызметтің тоқтатылуын тіркегені, есептік тіркегені, есептік тіркеуден шығарғаны үшін

1

2.2.

қайта тіркегені үшін

0,5

3.

Балалар мен жастардың қоғамдық бірлестіктерін, сондай-ақ мүгедектігі бар адамдардың қоғамдық бірлестіктерін мемлекеттік тіркегені (қайта тіркегені), олардың қызметінің тоқтатылуын мемлекеттік тіркегені (оның ішінде Қазақстан Республикасының заңнамасында көзделген жағдайларда қайта ұйымдастыру кезінде), олардың филиалдары мен өкілдіктерін, республикалық және өңірлік ұлттық-мәдени қоғамдық бірлестіктердің филиалдарын есептік тіркегені (қайта тіркегені), есептік тіркеуден шығарғаны үшін:


3.1.

тіркегені үшін (оның ішінде Қазақстан Республикасының заңнамасында көзделген жағдайларда қайта ұйымдастыру кезінде)

2

3.2.

қайта тіркегені, қызметтің тоқтатылуын мемлекеттік тіркегені (оның ішінде Қазақстан Республикасының заңнамасында көзделген жағдайларда қайта ұйымдастыру кезінде), есептік тіркеуден шығарғаны үшін

1

      3. Алым мөлшерлемелері мыналарды құрайды:

Р/с

Тіркеу әрекеттерінің түрлері

Мөлшер-лемелер (АЕК)

1.

2

3

– 16.

Алып тасталды - ҚР 24.05.2018 № 156-VI Заңымен (01.07.2018 бастап қолданысқа енгізіледі).


17.

Жылжымалы мүлік кепілін және кеме ипотекасын мемлекеттік тіркегені үшін:


17.1.

жылжымалы мүлік кепілін және кеме ипотекасын, сондай-ақ тіркелген кепілдің өзгерістерін, толықтыруларын және тоқтатылуын тіркегені үшін:


17.1.1.

жеке тұлғалардан**

1

17.1.2.

заңды тұлғалардан

5

17.1.3.

екінші деңгейдегі банктердің кредиттік портфельдерінің сапасын жақсартуға маманданатын, Қазақстан Республикасының Үкіметі жалғыз акционері болып табылатын ұйымнан

0

17.2.

жылжымалы мүлік кепілінің және кеме ипотекасының мемлекеттік тіркелгенін куәландыратын құжаттың телнұсқасын бергені үшін **

0,5

      Ескертпе.

      Нөлдік мөлшерлеме мыналарды мемлекеттік тіркеген кезде қолданылады:

      1) алып тасталды - ҚР 24.05.2018 № 156-VI Заңымен (01.07.2018 бастап қолданысқа енгізіледі).

      2) мына адамдардың жылжымалы мүлік кепілі, кеменің немесе салынып жатқан кеменің ипотекасы: **

      Ұлы Отан соғысының ардагерлері, жеңілдіктер бойынша Ұлы Отан соғысының ардагерлеріне теңестірілген ардагерлер және басқа мемлекеттердің аумағындағы ұрыс қимылдарының ардагерлері, Ұлы Отан соғысы жылдарында тылдағы қажырлы еңбегі мен мінсіз әскери қызметі үшін бұрынғы КСР Одағының ордендерімен және медальдарымен наградталған адамдар, 1941 жылғы 22 маусым - 1945 жылғы 9 мамыр аралығында кемінде алты ай жұмыс істеген (қызмет өткерген) және Ұлы Отан соғысы жылдарында тылдағы қажырлы еңбегі мен мінсіз әскери қызметі үшін бұрынғы КСР Одағының ордендерімен және медальдарымен наградталмаған адамдар, мүгедектігі бар адамдар, сондай-ақ бала жасынан мүгедектігі бар адамның, мүгедектігі бар баланың ата-анасының бірі;

      қандастар.

      4. Ғарыш объектілерін және оларға құқықтарды, көлік құралдарын мемлекеттік тіркегені, сондай-ақ оларды қайта тіркегені үшін алым мөлшерлемелері мыналарды құрайды:

Р/с

Тіркеу әрекеттерінің түрлері

Мөлшерлемелер (АЕК)

1

2

3

1.

Мыналарды мемлекеттік тіркегені үшін:


1.1.

механикалық көлік құралын (бастапқы мемлекеттік тіркеу жүргізілетін көлік құралынан басқа) немесе тіркемені

0,25

1.2.

теңіз кемелерін

60

1.3.

өзен кемелерін

15

1.4.

шағын көлемді флот кемелерін:


1.4.1.

қуаты 50 ат күшінен (37 кВт) жоғары өздігінен жүретін шағын көлемді кемелерді

3

1.4.2.

қуаты 50 ат күшіне (37 кВт) дейінгі өздігінен жүретін шағын көлемді кемелерді

2

1.4.3.

өздігінен жүрмейтін шағын көлемді кемелерді

1,5

1.5.

алып тасталдды – ҚР 21.12.2022 № 165-VII (01.07.2023 бастап қолданысқа енгізіледі) Заңымен.

1.6.

ғарыш объектілерін және оларға құқықтарды

14

1.7.

қалалық рельсті көлікті

0,25

1.8.

теміржолдың тартқыш, сондай-ақ моторлы-вагонды жылжымалы құрамын

0,25

2.

Қайта тіркегені үшін:


2.1.

механикалық көлік құралын немесе тіркемені

0,25

2.2.

теңіз кемелерін

30

2.3.

өзен кемелерін

7,5

2.4.

шағын көлемді флот кемелерін:


2.4.1.

қуаты 50 ат күшінен (37 кВт) жоғары өздігінен жүретін шағын көлемді кемелерді

1,5

2.4.2.

қуаты 50 ат күшіне (37 кВт) дейінгі өздігінен жүретін шағын көлемді кемелерді

1

2.4.3.

өздігінен жүрмейтін шағын көлемді кемелерді

0,75

2.5.

алып тасталдды – ҚР 21.12.2022 № 165-VII (01.07.2023 бастап қолданысқа енгізіледі) Заңымен.

2.6.

қалалық рельсті көлікті

0,25

2.7.

теміржолдың тартқыш, сондай-ақ моторлы-вагонды жылжымалы құрамын

0,25

3.

Мемлекеттік тіркелгенін куәландыратын құжаттың телнұсқасын бергені үшін:


3.1.

механикалық көлік құралын немесе тіркемені

0,25

3.2.

теңіз кемелерін

15

3.3.

өзен кемелерін

3,75

3.4.

шағын көлемді флот кемелерін:


3.4.1.

қуаты 50 ат күшінен (37 кВт) жоғары өздігінен жүретін шағын көлемді кемелерді

0,75

3.4.2.

қуаты 50 ат күшіне (37 кВт) дейінгі өздігінен жүретін шағын көлемді кемелерді

0,5

3.4.3.

өздігінен жүрмейтін шағын көлемді кемелерді

0,38

3.5.

алып тасталдды – ҚР 21.12.2022 № 165-VII (01.07.2023 бастап қолданысқа енгізіледі) Заңымен.

3.6.

қалалық рельсті көлікті

0,25

3.7.

теміржолдың тартқыш, сондай-ақ моторлы-вагонды жылжымалы құрамын

0,25

4.

Механикалық көлік құралдарын бастапқы мемлекеттік тіркегені үшін:


4.1.

гибридті көлік құралдарын қоспағанда, электр қозғалтқыштары бар М1 санатындағы көлік құралдары:


4.1.1.

шығарылған жылын қоса алғанда, 2 жылға дейін

0,25

4.1.2.

шығарылған жылын қоса алғанда, 2 жылдан 3 жылға дейін

25

4.1.3.

шығарылған жылын қоса алғанда, 3 жыл және одан жоғары

250

4.2.

электр қозғалтқыштары бар көлік құралдарын қоспағанда, М1 санатындағы көлік құралдары:


4.2.1.

шығарылған жылын қоса алғанда, 2 жылға дейін

0,25

4.2.2.

шығарылған жылын қоса алғанда, 2 жылдан 3 жылға дейін

50

4.2.3.

шығарылған жылын қоса алғанда, 3 жыл және одан жоғары

500

4.3.

М2, М3, N1, N2, N3 санатындағы көлік құралдары (ершікті тартқыштарды қоспағанда):


4.3.1.

шығарылған жылын қоса алғанда, 2 жылға дейін

0,25

4.3.2.

шығарылған жылын қоса алғанда, 2 жылдан 3 жылға дейін

240

4.3.3.

шығарылған жылын қоса алғанда, 3 жылдан 5 жылға дейін

350

4.3.4.

шығарылған жылын қоса алғанда, 5 жыл және одан жоғары

2500

4.4.

N3 санатындағы көлік құралдары (ершікті тартқыштар):


4.4.1.

шығарылған жылын қоса алғанда, 2 жылға дейін

0,25

4.4.2.

шығарылған жылын қоса алғанда, 2 жылдан 3 жылға дейін

240

4.4.3.

шығарылған жылын қоса алғанда, 3 жылдан 7 жылға дейін

350

4.4.4.

шығарылған жылын қоса алғанда, 7 жыл және одан жоғары

2500


5. Дәрілік заттар мен медициналық бұйымдарды мемлекеттік тіркегені, сондай-ақ оларды қайта тіркегені үшін алым мөлшерлемелері мыналарды құрайды:

Р/с

Тіркеу әрекеттерінің түрлері

Мөлшер-лемелер
(АЕК)

1

2

3

1.

Дәрілік заттар мен медициналық бұйымдарды тіркегені үшін

11

2.

Дәрілік заттар мен медициналық бұйымдарды қайта тіркегені үшін

5

3.

Мемлекеттік тіркелгенін куәландыратын құжаттың телнұсқасын бергені үшін:

0,7

      6. Алып тасталды - ҚР 20.06.2018 № 161-VI Заңымен (алғашқы ресми жарияланған күнінен кейін үш ай өткен соң қолданысқа енгізіледі).

      7. Теле-, радиоарнаны, мерзiмдi баспасөз басылымын, интернет-басылымды есепке қойғаны үшiн алым мөлшерлемелері мыналарды құрайды:

Р/с

Тіркеу әрекеттерінің түрлері

Мөлшерлемелер (АЕК)

1

2

3

1.

Теле-, радиоарнаны, мерзiмдi баспасөз басылымын, интернет-басылымды есепке қою:


1.1.

балаларға арналған және ғылыми тақырыптағы

2

1.2.

өзге тақырыптағы

5

2.

Мерзiмдi баспасөз басылымының, интернет-басылымның есепке қойылғанын куәландыратын құжаттың телнұсқасын беру:


2.1.

балаларға арналған және ғылыми тақырыптағы

1,6

2.2.

өзге тақырыптағы

4

      8. Алып тасталды – ҚР 02.07.2020 № 354-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

      Ескерту. 553-бапқа өзгерістер енгізілді - ҚР 24.05.2018 № 156-VI (01.07.2018 бастап қолданысқа енгізіледі); 20.06.2018 № 161-VI (алғашқы ресми жарияланған күнінен кейін үш ай өткен соң қолданысқа енгізіледі); 28.12.2018 № 211-VІ (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 02.04.2019 № 241-VI (01.07.2019 бастап қолданысқа енгізіледі); 19.04.2019 № 249-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 03.07.2019 № 262-VI (01.01.2020 бастап қолданысқа енгізіледі); 26.12.2019 № 284-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 06.05.2020 № 324-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 02.07.2020 № 354-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.07.2023 бастап қолданысқа енгізіледі); 01.07.2024 № 105-VIII ("Масс-медиа туралы" ҚР Заңы қолданысқа енгізілген күннен кейін қолданысқа енгізіледі) Заңдарымен.

554-бап. Рұқсат құжаттарын бергені үшін алым мөлшерлемелері

      1. Рұқсат құжаттарын бергені үшін алым мөлшерлемелері республикалық бюджет туралы заңда белгіленген және осындай алымдар төлеу күніне қолданыста болатын еселенген АЕК мөлшерінде айқындалады.

      2. Автокөлік құралдарының Қазақстан Республикасының аумағымен жүріп өткені үшін алым мөлшерлемелері:

      1) мыналарды:

      халықаралық қатынаста жолаушылар мен жүктерді тасымалдауды жүзеге асыратын отандық автокөлік құралдарының Қазақстан Республикасының аумағынан шыққаны үшін – 1 еселенген АЕК мөлшерін;

      Қазақстан Республикасының халықаралық шарттарына сәйкес күнтізбелік бір жылға шетелдік рұқсатты ала отырып, тұрақты негізде халықаралық қатынаста жолаушылар мен жүктерді тасымалдауды жүзеге асыратын отандық автокөлік құралдарының Қазақстан Республикасының аумағынан шыққаны үшін - 10 еселенген АЕК мөлшерін;

      2) халықаралық қатынаста жолаушылар мен жүктерді тасымалдауды жүзеге асыратын шетелдік автокөлік құралдарының Қазақстан Республикасының аумағына (аумағынан) кіргені (шықаны), Қазақстан Республикасының аумағы бойынша транзиті үшін – 30 еселенген АЕК мөлшері;

      3) ірі габаритті және (немесе) салмағы ауыр отандық және шетелдік автокөлік құралдарының Қазақстан Республикасының аумағымен жүріп өткені үшін – осы баптың 3-тармағында белгіленген мөлшерлерді құрайды.

      3. Ірі габаритті және (немесе) салмағы ауыр отандық және шетелдік автокөлік құралдарының Қазақстан Республикасының аумағымен жол жүргені үшін алым мөлшерлемелері:

      1) автокөлік құралының (жүкпен немесе жүксіз) жалпы нақты массасының жол берілетін жалпы массадан асып кеткені үшін – асып кеткен әрбір тонна (толық еместі қоса алғанда) үшін 0,005 еселенген АЕК мөлшерін құрайды.

      Автокөлік құралының (жүкпен немесе жүксіз) жалпы нақты массасының жол берілетін жалпы массадан асып кеткені үшін алым сомасы көрсетілген алым мөлшерлемесін осындай асып кету мөлшеріне және маршрут бойынша тасымалдаудың тиісті арақашықтығына (километрмен) көбейту арқылы айқындалады;

      2) автокөлік құралының (жүкпен немесе жүксіз) нақты осьтік жүктемелерінің жол берілетін осьтік жүктемелерден асып кеткені үшін (әрбір артық жүк тиелген жеке, қосарланған және үштіктелген осьтер үшін):

Р/с

Жол берілетін осьтік жүктемелерден нақты асып кету, %

Жол берілетін осьтік жүктемелерден асып кеткені үшін тариф
(АЕК)

1

2

3

1.

10 %-ды қоса алғанға дейін

0,011

2.

10,0 %-дан 20,0 %-ды қоса алғанға дейін

0,014

3.

20,0 %-дан 30,0 %-ды қоса алғанға дейін

0,190

4.

30,0 %-дан 40,0 %-ды қоса алғанға дейін

0,380

5.

40,0 %-дан 50,0 %-ды қоса алғанға дейін

0,500

6.

50,0 %-дан жоғары

1

      Алым сомасы жол берілетін осьтік жүктемелерден нақты асып кеткен мөлшерге сәйкес келетін мөлшерлемені маршрут бойынша тасымалдаудың арақашықтығына (километрмен) көбейту арқылы айқындалады;

      3) автокөлік құралы (жүкпен немесе жүксіз) габариттерінің автокөлік құралдарының биіктігі, ені және ұзындығы бойынша жол берілетін габариттік өлшемдерден асып кеткені үшін:

Р/с

Автокөлік құралдарының габариттік өлшемдері, метрмен

Жол берілетін габариттік өлшемдерден асып кеткені үшін мөлшерлемелер (АЕК)

1

2

3

1.

Биіктігі:


1.1.

4-тен жоғары 4,5-ті қоса алғанға дейін

0,009

1.2.

4,5-тен жоғары 5-ті қоса алғанға дейін

0,018

1.3.

5-тен жоғары

0,036

2.

Ені:


2.1.

2,55-тен (изометриялық шанақтар үшін 2,6-дан) жоғары 3-ті қоса алғанға дейін

0,009

2.2.

3-тен жоғары 3,75-ті қоса алғанға дейін

0,019

2.3.

3,75-тен жоғары

0,038

3.

Ұзындығы:


3.1.

Жол берілетін ұзындықтан асып кететін әрбір метр үшін (толық еместі қоса алғанда)

0,004

      Автокөлік құралы (жүкпен немесе жүксіз) габариттерінің автокөлік құралдарының биіктігі, ені және ұзындығы бойынша жол берілетін габариттік өлшемдерден асып кеткені үшін алым сомасы мынадай тәртіппен айқындалады:

      биіктік бойынша автокөлік құралының нақты габариттік мөлшеріне сәйкес келетін мөлшерлемені маршрут бойынша тасымалдау арақашықтығына (километрмен) көбейту жолымен алынған, автокөлік құралы (жүкпен немесе жүксіз) габариттерінің биіктік бойынша жол берілетін габариттік өлшемдерден асып кеткені үшін алым сомасы,

      қосу

      ені бойынша автокөлік құралының нақты габариттік мөлшеріне сәйкес келетін мөлшерлемені маршрут бойынша тасымалдау арақашықтығына (километрмен) көбейту жолымен алынған, автокөлік құралы (жүкпен немесе жүксіз) габариттерінің мөлшеріне ені бойынша жол берілетін габариттік өлшемдерден асып кеткені үшін алым сомасы,

      қосу

      ұзындық бойынша автокөлік құралының нақты габариттік мөлшеріне сәйкес келетін мөлшерлемені маршрут бойынша тасымалдау арақашықтығына (километрмен) көбейту жолымен алынған, автокөлік құралы (жүкпен немесе жүксіз) габариттерінің ұзындық бойынша жол берілетін габариттік өлшемдерден асып кеткені үшін алым сомасы.

      4. Жекелеген қызмет түрлерімен айналысу құқығы үшін лицензиялық алым (жекелеген қызмет түрлерімен айналысуға арналған лицензиялар бергені үшін алым) мөлшерлемелері мыналарды құрайды:

Р/с

Лицензияланатын қызмет түрлері

Алым мөлшер-лемелері (АЕК)

1

2

3

1.

Жекелеген қызмет түрлерімен айналысу құқығы үшін лицензиялық алым мөлшерлемелері: 


1.1.

Алып тасталды – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

1.2.

Алып тасталды – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

1.3.

Тау-кен және химия өндірістерін пайдалану

10

1.4.

Энергиямен жабдықтау мақсатында электр энергиясын сатып алу

10

1.5.

Атом энергиясы пайдаланылатын объектілердің өмірлік циклінің кезеңдерімен байланысты жұмыстарды орындау 

100

1.6.

Ядролық материалдармен жұмыс істеу

50

1.7.

Радиоактивті заттармен, құрамында радиоактивті заттар бар аспаптармен және қондырғылармен жұмыс істеу

10

1.8.

Иондандырушы сәулені генерациялайтын аспаптармен және қондырғылармен жұмыс істеу

5

1.9.

Атом энергиясын пайдалану саласында көрсетілетін қызметтерді ұсыну

5

1.10.

Радиоактивті қалдықтармен жұмыс істеу

50

1.11.

Ядролық материалдарды, радиоактивті заттарды, иондандырушы сәулеленудің радиоизотоптық көздерін, радиоактивті қалдықтарды транзиттік тасымалдауды қоса алғанда, Қазақстан Республикасы аумағының шегінде тасымалдау

50

1.12.

Бұрынғы ядролық сынақ полигондары аумақтарындағы және жүргізілген ядролық сынақтардың салдарынан ластанған басқа да аумақтардағы қызмет

10

1.13.

Алып тасталды – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

1.14.

Алып тасталды – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

1.15.

Уларды өндіру, қайта өңдеу, сатып алу, сақтау, өткізу, пайдалану, жою 

10

1.16.

Пестицидтерді өндіру формуляциялау, пестицидтерді өткізу, пестицидтерді аэрозольдық және фумигациялық тәсілдермен қолдану

10

1.17.

Жолаушыларды қалааралық облысаралық, ауданаралық (облысішiлiк қалааралық) және халықаралық қатынастарда автобустармен, шағын автобустармен тұрақсыз тасымалдау, сондай-ақ жолаушыларды халықаралық қатынаста автобустармен, шағын автобустармен тұрақты тасымалдау

3

1.18.

Теміржол көлігімен жүктерді тасымалдау жөніндегі қызмет

6

1.19.

Есірткі, психотроптық заттар мен прекурсорлар айналымына байланысты қызмет 

20

1.20.

Ақпаратты криптографиялық қорғау құралдарын әзірлеу және өткізу (оның ішінде өзге де беру) 

9

1.21.

Жедел-iздестiру iс-шараларын жүргізуге арналған арнайы техникалық құралдарды әзiрлеу, өндiру, жөндеу және өткізу

20

1.22.

Ақпарат таралып кететін техникалық арналарды және жедел-iздестiру iс-шараларын жүргiзуге арналған арнайы техникалық құралдарды анықтау жөнінде қызметтер көрсету 

20

1.23.

Ақпаратты жасырын алуға арналған арнайы техникалық құралдарды Еуразиялық экономикалық одақтың кедендік аумағына әкелуге және Еуразиялық экономикалық одақтың кедендік аумағынан әкетуге қорытынды (рұқсат құжатын) беру

0
 

1.24.

Шифрлау (криптографиялық) құралдарын Еуразиялық экономикалық одақтың кедендік аумағына әкелуге және Еуразиялық экономикалық одақтың кедендік аумағынан әкетуге қорытынды (рұқсат құжатын) беру

0

1.25.

Тауарларды ақпаратты криптографиялық қорғау құралдарына және жедел-іздестіру іс-шараларын жүргізуге арналған арнайы техникалық құралдарға жатқызу нысанасына техникалық зерттеу жүргізу

0

1.26.

Шифрлау (криптографиялық) құралдарын қамтитын тауарлардың (өнімдердің) сипаттамалары туралы нотификацияларды тіркеу

0

1.27.

Монтаждауды, реттеуді, жаңғыртуды, орнатуды, пайдалануды, сақтауды, жөндеуді және сервистік қызмет көрсетуді қоса алғанда, оқ-дәрілерді, қару-жарақ пен әскери техниканы, олардың қосалқы бөлшектерін, жиынтықтаушы бұйымдары мен аспаптарын, сондай-ақ оларды өндіруге арналған арнайы материалдар мен жабдықтарды әзірлеу, өндіру, жөндеу, сатып алу және өткізу 

22

1.28.

Жарылғыш және пиротехникалық (азаматтықты қоспағанда) заттар мен олар қолданылып жасалған бұйымдарды әзірлеу, өндіру, сатып алу, өткізу, сақтау

22

1.29.

Босатылатын оқ-дәрілерді, қару-жарақты, әскери техниканы, арнайы құралдарды жою (құрту, кәдеге жарату, көму) және қайта өңдеу 

22

1.30.

Азаматтық және қызметтік қару мен оның патрондарын әзірлеу, өндіру, жөндеу, сату, коллекциялау, экспонаттау

10

1.31.

Азаматтық пиротехникалық заттар мен олар қолданылып жасалған бұйымдарды әзірлеу, өндіру, сату, пайдалану

10

1.32.

Ғарыш кеңістігін пайдалану саласындағы қызмет

186

1.33.

Байланыс саласында қызметтер көрсету

6

1.34.

Білім беру қызметі

10

1.35.

Теле-, радио арналарын тарату жөнiндегi қызмет

6

1.36.

Алып тасталды – ҚР 24.06.2021 № 53-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

1.37.

Медициналық қызмет

10

1.38.

Фармацевтикалық қызмет

10

1.39.

Адвокаттық қызмет

6

1.40.

Нотариаттық қызмет

6

1.41.

Атқарушылық құжаттарды орындау жөніндегі қызмет

6

1.42.

Алып тасталды - ҚР 21.01.2019 № 217-VI Заңымен (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі);

1.43.

Алып тасталды - ҚР 21.01.2019 № 217-VI Заңымен (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі);

1.44.

Аудиторлық қызмет

10

1.45.

Қоршаған ортаны қорғау саласында жұмыстарды орындау және қызметтер көрсету 

50

1.46.

Заңды тұлғалардың күзет қызметін жүзеге асыруы 

6

1.47.

Туроператорлық қызмет 

10

1.48.

Ветеринария саласындағы қызмет

6

1.49.

Сот-сараптама қызметі 

6

1.50.

Тарих және мәдениет ескерткіштеріндегі ғылыми-реставрациялық жұмыстарды және (немесе) археологиялық жұмыстарды жүзеге асыру

10

1.51.

Мыналар жүзеге асыратын банк операциялары*:


1.51.1.

екінші деңгейдегі банктер, Қазақстан Республикасы бейрезидент – банктерінің филиалдары

800

1.51.2.

банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдар

400

1.52.

Банктердің, Қазақстан Республикасы бейрезидент – банктері филиалдарының бағалы қағаздар нарығында кәсіби қызметті жүзеге асыру жөніндегі операциялары

800

1.53.

Банктер, Қазақстан Республикасы бейрезидент –банктерінің филиалдары жүзеге асыратын өзге де операциялар

800

1.53.1.

Микроқаржылық қызмет

30

1.54.

Қызметін Қазақстан Республикасы Ұлттық Банкінің қолма-қол шетел валютасымен айырбастау операцияларына арналған лицензиясы негізінде тек қана айырбастау пункттері арқылы жүзеге асыратын заңды тұлғалардың операциялары

40

1.55.

Өмірді сақтандыру саласындағы қызмет**

500

1.56.

Жалпы сақтандыру саласындағы қызмет**

500

1.57.

Ерекше қызмет түрі ретінде қайта сақтандыру жөніндегі қызмет

500

1.58.

Қайта сақтандыру жөніндегі қызмет

200

1.59.

Сақтандыру брокерінің қызметі

300

1.60.

Актуарийлік қызмет

10

1.61.

Брокерлік қызмет

30

1.62.

Дилерлік қызмет 

30

1.63.

Инвестициялық портфельді басқару жөніндегі қызмет 

30

1.64.

Кастодиан қызметі

30

1.65.

Трансфер-агенттік қызмет 

10

1.66.

Бағалы қағаздармен және өзге де қаржы құралдарымен жасалатын сауданы ұйымдастыру жөніндегі қызмет

10

1.67.

Қаржы құралдарымен жасалатын мәмілелер бойынша клиринг қызметі

40

1.68.

Іздестіру қызметі

10

1.69.

Құрылыс-монтаждау жұмыстары

10

1.70.

Жобалау қызметі

10

1.71.

Тұрғын үй ғимараттарының құрылысын үлескерлердің ақшасын тарту есебінен ұйымдастыру жөніндегі қызмет

10

1.72.

Қазақстан Республикасының Мемлекеттік Туы мен Қазақстан Республикасының Мемлекеттік Елтаңбасын дайындау 

10

1.73.

Этил спиртін өндіру

3 000

1.74.

Сыра қайнату өнімінен басқа, алкоголь өнімін өндіру

3 000

1.75.

Сыра қайнату өнімін өндіру

2 000

1.76.

Алкоголь өнімін өндіру аумағында сақтау және көтерме саудада өткізу жөніндегі қызметті қоспағанда, алкоголь өнімін сақтау және көтерме саудада өткізу, әрбір қызмет объектісі үшін

200

1.77.

Алкоголь өнімін өндіру аумағында сақтау және бөлшек саудада өткізу жөніндегі қызметті қоспағанда, алкоголь өнімін сақтау және бөлшек саудада өткізу, қызметін мыналарда жүзеге асыратын субъектілерге әрбір қызмет объектісі үшін:


1.77.1.

астанада, республикалық және облыстық маңызы бар қалаларда

100

1.77.2.

аудандық маңызы бар қалаларда және кенттерде

70

1.77.3.

ауылдық елді мекендерде

30

1.78.

Темекі бұйымдарын өндіру 

500

1.79.

Тауарлардың экспорты мен импорты

10

1.80.

Экспорттық бақылауға жататын өнімнің экспорты мен импорты

10

1.81.

Астық қолхаттарын шығара отырып, қойма қызметі бойынша қызметтер көрсету

10

1.82.

Ойын бизнесі саласындағы қызмет: 


1.82.1.

казино және ойын автоматтары залы үшін

3 845

1.82.2.

тотализатор және букмекерлік кеңсе үшін

640

1.83.

Тауар биржалары саласындағы қызмет: 


1.83.1.

тауар биржасы үшін

10

1.83.2.

Алып тасталды - ҚР 02.04.2019 № 241-VI Заңымен (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі).

1.83.3.

Алып тасталды - ҚР 02.04.2019 № 241-VI Заңымен (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі).

1.84.

Алып тасталды - ҚР 18.03.2019 № 237-VI Заңымен (01.01.2020 бастап қолданысқа енгізіледі).

1.85.

Денсаулық сақтау саласында дезинфекциялау, дезинсекциялау және дератизациялау бойынша қызметтер көрсету

10

1.86.

І кіші түр – меншік құқығында немесе басқа да заңды негіздерде цифрлық майнинг деректерін өңдеу орталығы бар цифрлық майнердің цифрлық майнинг жөніндегі қызметті жүзеге асыруы

2 000

1.87.

ІІ кіші түр – меншік құқығында немесе басқа да заңды негіздерде цифрлық майнинг деректерін өңдеу орталығы жоқ және цифрлық майнинг деректерін өңдеу орталығында орналастырылған, өзіне меншік құқығында тиесілі цифрлық майнингке арналған аппараттық-бағдарламалық кешенді пайдалана отырып, цифрлық майнингті жүзеге асыратын цифрлық майнердің цифрлық майнинг жөніндегі қызметті жүзеге асыруы

5

2.

Лицензияның телнұсқасын бергені үшін алым мөлшерлемелері: 

2.1.

1.51. – 1.53.1., 1.55. – 1.59., 1.79. – 1.80.-тармақтарда көрсетілгендерді қоспағанда, барлық қызмет түрлеріне

осы кестенің 1-тармағында белгіленген тиісті мөлшерлеменің 100 %-ы

2.2.

1.51. – 1.53.1., 1.55. – 1.59.-тармақтарда көрсетілген қызмет түрлеріне

осы кестенің 1-тармағында белгіленген тиісті мөлшерлеменің 10 %-ы

2.3.

1.79 – 1.80-тармақтарда көрсетілген қызмет түрлеріне

1

3.

Лицензияларды қайта ресімдегені үшін мөлшерлемелер:


3.1.

тауарлардың экспорты мен импортына, сондай-ақ экспорттық бақылауға жататын өнімнің экспорты мен импортына лицензияны қайта ресімдеуді қоспағанда, барлық лицензия түрлері үшін

осы кестенің 1-тармағында белгіленген тиісті мөлшерлеменің 10 %-ы

3.2.

тауарлардың экспорты мен импортына, сондай-ақ экспорттық бақылауға жататын өнімнің экспорты мен импортына лицензияны қайта ресімдегені үшін

1

      Ескертпе.

      * Әрбір банктік операция үшін; ** әрбір сақтандыру сыныбы үшін.

      4-1. Көмірсутектер саласындағы қызметтің жекелеген кіші түрлерімен айналысу құқығына байланысты лицензия беру үшін лицензиялық алым мөлшерлемелері мыналарды құрайды:

Р/с

Лицензияланатын қызметтің кіші түрлері

Алым мөлшерлемелері (АЕК)

1

2

3

1.

Қызметтің жекелеген кіші түрлерімен айналысу құқығына лицензиялық алым мөлшерлемелері:


1.1.

көмірсутектерді барлау және өндіру кезіндегі кәсіпшілік зерттеулер

100

1.2.

көмірсутектерді барлау және өндіру кезіндегі сейсмикалық барлау жұмыстары

100

1.3.

көмірсутектерді барлау және өндіру кезіндегі геофизикалық жұмыстар

100

1.4.

көмірсутектерді барлау және өндіру кезіндегі ұңғымалардағы атқылау-жару жұмыстары

100

1.5.

көмірсутектерді барлау және өндіру кезінде құрлықтағы, теңіздегі және ішкі су айдындарындағы ұңғымаларды бұрғылау

100

1.6.

көмірсутектерді барлау және өндіру кезінде ұңғымаларды жерасты жөндеу, сынау, игеру, сынамалау, консервациялау, жою

100

1.7.

көмірсутектерді барлау және өндіру кезінде ұңғымаларды цементтеу

100

1.8.

көмірсутектерді барлау және өндіру кезінде мұнай қыртыстарының мұнай беруін арттыру және ұңғымалардың өнімділігін ұлғайту

100

1.9.

теңіздегі көмірсутектер кен орындарында төгілуді болғызбау және жою жөніндегі жұмыстар

100

1.10.

мұнай-газ-химия өндірістерін пайдалану

100

1.11.

көмірсутектер кен орындарына арналған базалық жобалау құжаттарын жасау және көмірсутектер кен орындарының әзірлемелерін талдау

100

1.12.

көмірсутектер кен орындарына арналған техникалық жобалау құжаттарын жасау

100

1.13.

магистральдық құбыржолдарды пайдалану

100

2.

1.1 – 1.13-тармақтарда көрсетілген қызметтің кіші түрлеріне лицензияларды қайта ресімдегені үшін мөлшерлеме (лицензия алуға өтініш электронды түрде берілген кезде)

лицензия беру кезіндегі мөлшерлемеден 8%

3.

Лицензияның телнұсқасы берілгені үшін алым мөлшерлемелері (лицензия алуға өтініш электронды түрде берілген кезде)

лицензия беру кезіндегі мөлшерлемеден 80%


      5. Телевизия және радио хабарларын тарату ұйымдарына радиожиiлiк спектрiн пайдалануға рұқсат бергені үшін алым мөлшерлемелері мыналарды құрайды:

      1) радиожиіліктің метрлік диапазонды телевизия үшін:

Р/с

Халық саны
(мың адам)

Хабар таратқыш
құралдың қуаты (Вт)

Бір арна үшін алым мөлшерлемесі (АЕК)

1

2

3

4

1.

10-ды қоса алғанға дейін

100-ді қоса алғанға дейін

20

2.

10-нан 50-ді қоса алғанға дейін

500-ді қоса алғанға дейін

41

3.

10-нан 50-ді қоса алғанға дейін

500-ден жоғары

83

4.

50-ден 100-ді қоса алғанға дейін

1000-ды қоса алғанға дейін

124

5.

50-ден 100-ді қоса алғанға дейін

1000-нан жоғары

249

6.

100-ден 200-ді қоса алғанға дейін

1000-нан жоғары

290

7.

100-ден 200-ді қоса алғанға дейін

1000-нан жоғары

435

8.

200-ден 500-ді қоса алғанға дейін

2000-ды қоса алғанға дейін

828

9.

200-ден 500-ді қоса алғанға дейін

2000-нан жоғары

1243

10.

500-ден жоғары

5000-ды қоса алғанға дейін

2367

11.

500-ден жоғары

5000-нан жоғары

3550

2) радиожиіліктің дециметрлік диапазонды телевизия үшін:

Р/с

Халық саны
(мың адам)

Хабар таратқыш
құралдың қуаты (Вт)

Бір арна үшін алым мөлшерлемесі (АЕК)

1

2

3

4

1.

10-ды қоса алғанға дейін

100-ді қоса алғанға дейін

13

2.

10-нан 50-ді қоса алғанға дейін

500-ді қоса алғанға дейін

26

3.

10-нан 50-ді қоса алғанға дейін

500-ден жоғары

52

4.

50-ден 100-ді қоса алғанға дейін

1000-ды қоса алғанға дейін

78

5.

50-ден 100-ді қоса алғанға дейін

1000-нан жоғары

155

6.

100-ден 200-ді қоса алғанға дейін

1000-ды қоса алғанға дейін

181

7.

100-ден 200-ді қоса алғанға дейін

1000-нан жоғары

272

8.

200-ден 500-ді қоса алғанға дейін

2000-ды қоса алғанға дейін

518

9.

200-ден 500-ді қоса алғанға дейін

2000-нан жоғары

777

10.

500-ден жоғары

5000-ды қоса алғанға дейін

1479

11.

500-ден жоғары

5000-нан жоғары

2219

3) Радиожиіліктің УҚT ЖМ (FМ) диапазонды радио хабарларын тарату:

Р/с

Халық саны (мың адам)

Хабар таратқыш құралдың қуаты (Вт)

Бір арна үшін алым мөлшерлемесі (АЕК)

1

2

3

4

1.

10-ды қоса алғанға дейін

100-ге дейін

5

2.

10-нан 50-ді қоса алғанға дейін

500-ді қоса алғанға дейін

9

3.

10-нан 50-ді қоса алғанға дейін

500-ден жоғары

18

4.

50-ден 100-ді қоса алғанға дейін

1000-ды қоса алғанға дейін

27

5.

50-ден 100-ді қоса алғанға дейін

1000-нан жоғары

53

6.

100-ден 200-ді қоса алғанға дейін

1000-ды қоса алғанға дейін

62

7.

100-ден 200-ді қоса алғанға дейін

1000-нан жоғары

93

8.

200-ден 500-ді қоса алғанға дейін

2000-ды қоса алғанға дейін

178

9.

200-ден 500-ді қоса алғанға дейін

2000-нан жоғары

266

10.

500-ден жоғары

5000-ды қоса алғанға дейін

488

11.

500-ден жоғары

5000-нан жоғары

732

      4) радиожиіліктің ҚТ, ОТ, ҰТ диапазонды радио хабарларын тарату үшін:

Р/с

Халық саны
(мың адам)

Хабар таратқыш
құралдың қуаты (Вт)

Бір арна үшін алым мөлшерлемесі (АЕК)

1

2

3

4

1.

500-ден жоғары

100-ді қоса алғанға дейін

5

2.

100-ден 1000-ды қоса алғанға дейін

15

3.

1000-нан 10000-ды қоса алғанға дейін

30

4.

10000-нан 100000-ды қоса алғанға дейін

45

5.

100000-нан бастап

89

      6. Телевизия және радио хабарларын тарату ұйымдарына радиожиілік спектрін пайдалануға арналған рұқсаттың телнұсқасын бергені үшін алым мөлшерлемесі 2 АЕК құрайды.

      7. Алып тасталды – ҚР 21.12.2022 № 165-VII (01.07.2023 бастап қолданысқа енгізіледі) Заңымен.

      8. Банк және сақтандыру нарықтарына қатысушылар үшін рұқсат құжаттарын, келісім бергені үшін алым мөлшерлемелері мыналарды құрайды:

Р/с №

Рұқсат құжаттарының түрлері

Алым мөлшерлемелері
(АЕК)

1

2

3

1.

Банктің және (немесе) банк холдингінің еншілес ұйымды құруына немесе сатып алуына рұқсат

50

2.

Сақтандыру (қайта сақтандыру) ұйымының және (немесе) сақтандыру холдингінің еншілес ұйымды құруына немесе сатып алуына рұқсат

50

3.

Банктің, сақтандыру (қайта сақтандыру) ұйымының, банк холдингінің, сақтандыру холдингінің ұйымдардың капиталына елеулі қатысуына рұқсат

50

4.

Банк холдингі немесе банктің ірі қатысушысы мәртебесін сатып алуға келісім:


4.1.

жеке тұлғалар үшін

100

4.2.

заңды тұлғалар үшін

500

5.

Сақтандыру холдингі немесе сақтандыру (қайта сақтандыру) ұйымының ірі қатысушысы мәртебесін сатып алуға келісім:


5.1.

жеке тұлғалар үшін

50

5.2.

заңды тұлғалар үшін

50

6.

Банктің, сақтандыру (қайта сақтандыру) ұйымының, сақтандыру брокерінің, Қазақстан Республикасы бейрезидент – банкі филиалының, Қазақстан Республикасы бейрезидент – сақтандыру (қайта сақтандыру) ұйымы филиалының, Қазақстан Республикасы бейрезидент – сақтандыру брокері филиалының, банк, сақтандыру холдингтерінің, "Сақтандыру төлемдеріне кепілдік беру қоры" акционерлік қоғамының басшы қызметкерлерін сайлауға (тағайындауға) келісім

25

      9. Қазақстан Республикасына шетелдік жұмыс күшін тартуға рұқсатты бергені немесе ұзартқаны үшін алым мөлшерлемелерін Қазақстан Республикасының Үкіметі белгілейді.

      10. "Астана" халықаралық қаржы орталығының инвестициялық резиденті болып табылатын шетелдіктің немесе азаматтығы жоқ адамның резиденттігін растайтын құжатты бергені үшін алым мөлшерлемесі 7000 АЕК құрайды.

      Ескерту. 554-бапқа өзгерістер енгізілді - ҚР 24.05.2018 № 156-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 21.01.2019 № 217-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 18.03.2019 № 237-VI (01.01.2020 бастап қолданысқа енгізіледі); 02.04.2019 № 241-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 19.04.2019 № 249-VI (01.08.2019 бастап қолданысқа енгізіледі); 03.07.2019 № 262-VI (01.01.2020 бастап қолданысқа енгізіледі); 28.10.2019 № 268-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 26.12.2019 № 289-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 02.07.2020 № 354-VI (01.01.2021 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-б. қараңыз); 24.06.2021 № 53-VII (01.01.2022 бастап қолданысқа енгізіледі); 20.12.2021 № 85-VII (қолданысқа енгізілу тәртібін 2-б. қараңыз); 21.12.2022 № 165-VII (қолданысқа енгізілу тәртібін 4-б. қараңыз); 06.02.2023 № 196-VII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

69-тарау. ТӨЛЕМАҚЫЛАР

1-параграф. Жекелеген қызмет түрлерімен айналысуға лицензияларды пайдаланғаны үшін төлемақы

555-бап. Жалпы ережелер

      1. Жекелеген қызмет түрлерімен айналысуға лицензияларды пайдаланғаны үшін төлемақы (бұдан әрі осы параграфтың мақсаттарында – төлемақы) мынадай:

      1) ойын бизнесі саласында;

      2) алкоголь өнімін өндіру аумағында оны сақтау және көтерме саудада өткізу жөніндегі қызметті қоспағанда, алкоголь өнімін сақтау және көтерме саудада өткізу жөніндегі;

      3) алкоголь өнімін өндіру аумағында оны сақтау және бөлшек саудада өткізу жөніндегі қызметті қоспағанда, алкоголь өнімін сақтау және бөлшек саудада өткізу жөніндегі қызмет түрлерін жүзеге асыру кезінде алынады.

      2. Лицензиарлар тоқсан сайын, есепті айдан кейінгі айдың 15-күнінен кешіктірмей салық төлеушінің тұрған жеріндегі салық органдарына уәкілетті орган белгілеген нысан бойынша төлемақы төлеушілер және салық салу объектілері туралы мәлімет береді.

556-бап. Төлемақы төлеушілер

      Осы Кодекстің 555-бабының 1-тармағында көрсетілген тиісті қызмет түрлерін жүзеге асыруға лицензия алған жеке және заңды тұлғалар төлемақы төлеушілер болып табылады.

557-бап. Төлемақы мөлшерлемелері

      Төлемақы мөлшерлемелері республикалық бюджет туралы заңда белгіленген және осындай төлемақы төлеу күніне қолданыста болатын еселенген айлық есептік көрсеткіш (бұдан әрі осы тараудың мақсаттарында – АЕК) мөлшерінде айқындалады және мыналарды құрайды:

Р/с

Лицензияланатын қызмет түрлері

Төлемақы мөлшерлемелері, жылына (АЕК)

1

2

3

1.

Ойын бизнесі саласындағы қызмет:


1.1.

казино және ойын автоматтары залы үшін

3 845

1.2.

тотализатор және букмекерлік кеңсе үшін

640

2.

Алкоголь өнімін өндіру аумағында оны сақтау және көтерме саудада өткізу жөніндегі қызметті қоспағанда, алкоголь өнімін сақтау және көтерме саудада өткізу, әрбір қызмет объектісі үшін

200

3.

Алкоголь өнімін өндіру аумағында оны сақтау және бөлшек саудада өткізу жөніндегі қызметті қоспағанда, алкоголь өнімін сақтау және бөлшек саудада өткізу, қызметті мыналарда жүзеге асыратын субъектілерге әрбір қызмет объектісі үшін:


3.1.

астанада, республикалық маңызы бар қалаларда және облыс орталықтарында

100

3.2.

басқа да қалалар мен кенттерде

60

3.3.

ауылдық елді мекендерде

20

558-бап. Есептеу мен төлеу тәртібі

      1. Төлемақы төлеушілер төлемақы сомаларын салық салынатын объектінің тұрған жері бойынша ағымдағы жылғы 25 наурыздан, 25 маусымнан, 25 қыркүйектен және 25 желтоқсаннан кешіктірмей тең үлестермен жыл сайын төлейді.

      2. Егер есепті салықтық кезеңде лицензияны пайдалану кезеңі бір жылдан аз болса, төлемақы сомасы бір жылға есептелген төлемақы сомасын он екіге бөлу және бір жылда лицензия пайдаланылған (толық немесе толық емес) айлардың тиісті санына көбейту жолымен айқындалады.

      Бұл ретте лицензия алу кезінде төлемақы төлеу жөніндегі міндеттеме лицензия алған жылдан кейінгі күнтізбелік жылдан бастап туындайды.

      3. Төлемақы алу көзделген лицензияны беру бойынша тиісті әрекеттерді жүзеге асыратын уәкілетті мемлекеттік органдар төлемақыны есептеуді, есепке жазуды жүргізеді және төлемақы мөлшерлемелерін қолдану дұрыстығына бақылауды жүзеге асырады, сондай-ақ өндіріп алудың толықтығы, төлемақыларды бюджетке төлеудің уақтылығы үшін және Қазақстан Республикасының заңдарына сәйкес мемлекеттік кіріс органдарына ұсынылатын мәліметтердің анықтығы үшін жауапты болады.

      Ескерту. 558-бапқа өзгеріс енгізілді – ҚР 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен.

2-параграф. Жер учаскелерiн пайдаланғаны үшiн төлемақы

559-бап. Жалпы ережелер

      1. Жер учаскелерiн пайдаланғаны үшін төлемақы (бұдан әрi осы параграфтың мақсаттарында – төлемақы) мемлекет:

      жер учаскесiн уақытша өтеулі жер пайдалануға (жалға);

      Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес пайдалы қатты қазбаларды барлауға немесе өндіруге арналған лицензия негізінде жер қойнауы учаскесін бергенi үшiн алынады.

      2. Жер учаскелерiн және жер қойнауы учаскелерін беру тәртiбi Қазақстан Республикасының Жер кодексінде және Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасында белгiленедi.

      3. Жер қатынастары жөнiндегi уәкiлеттi мемлекеттік органдар, ал арнайы экономикалық аймақтардың аумақтарында жергілікті атқарушы органдар немесе арнайы экономикалық аймақтардың әкімшіліктері, жергілікті атқарушы органдар тоқсан сайын, есептi тоқсаннан кейiнгi айдың 15-күнінен кешiктiрілмейтін мерзімде өзiнiң тұрған жерiндегі салық органдарына уәкiлеттi орган белгiлеген нысан бойынша төлемақы төлеушілер, салық салу объектілері және жер учаскелері уақытша өтеулі жер пайдалануға (жалға) берілген кезеңдер туралы мәлiметтерді ұсынады.

      4. Жер қойнауын пайдалану құқығын беру жөніндегі уәкілетті мемлекеттік органдар тоқсан сайын, есептi тоқсаннан кейiнгi айдың 15-күнінен кешiктiрілмейтін мерзімде төлемақы төлеушілердің тұрған жерiндегі салық органдарына уәкiлеттi орган белгiлеген нысан бойынша төлемақы төлеушілер, салық салу объектілері, пайдалы қатты қазбаларды барлауға немесе өндіруге лицензияның қолданылу кезеңі, блоктардың сәйкестендіруші координаталары және олардың дара кодтары туралы мәлiметтерді ұсынады.

560-бап. Төлемақы төлеушілер

      1. Мыналарды:

      жер учаскесiн уақытша өтеулі жер пайдалануға (жалға);

      пайдалы қатты қазбаларды барлауға немесе өндіруге арналған лицензия негізінде жер қойнауы учаскесін алған тұлғалар төлемақы төлеушiлер болып табылады.

      2. Заңды тұлға өз шешімімен өзінің құрылымдық бөлімшесін төлемақыны дербес төлеуші ретінде тануға құқылы.

      Заңды тұлғаның шешімі немесе осындай шешімнің күшін жою мұндай шешім қабылданған жылдан кейінгі жылдың 1 қаңтарынан бастап қолданысқа енгізіледі.

      Егер заңды тұлға өз шешімімен заңды тұлғаның жаңадан құрылған құрылымдық бөлімшесін төлемақыны дербес төлеуші ретінде таныса, онда мұндай шешім осы құрылымдық бөлімше құрылған күннен бастап немесе осы құрылымдық бөлімше құрылған жылдан кейінгі жылдың 1 қаңтарынан бастап қолданысқа енгізіледі.

      Осы тармақтың ережелері пайдалы қатты қазбаларды барлауға немесе өндіруге арналған лицензия негізінде жер қойнауы учаскесін алған салық төлеушілерге қолданылмайды.

      3. Мыналар төлемақы төлеушілер болып табылмайды:

      шаруа немесе фермер қожалықтары үшін арнаулы салық режимі қолданылатын қызметте пайдаланылатын жер учаскелері бойынша – осы арнаулы салық режимін қолданатын салық төлеушілер;

      Қазақстан Республикасының заңнамасына сәйкес жасалған концессия шартын іске асыру мақсатында берілген жер учаскелері бойынша концессия шартында көрсетілген мерзім, бірақ жергілікті атқарушы орган уақытша өтеулі жер пайдалану құқығын беру туралы шешім қабылдаған күннен бастап бес жылдан аспайтын мерзім ішінде – концессионер.

      4. 01.01.2018 бастап 01.01.2020 дейін қолданыста болды - ҚР 25.12.2017 № 121-VI Заңымен.
      Ескерту. 560-бапқа өзгеріс енгізілді - ҚР 25.12.2017 № 121-VI Заңымен (01.01.2018 бастап 01.01.2020 дейін қолданыста болады).

561-бап. Салық салу объектісі

      Мыналар салық салу объектісі болып табылады:

      мемлекет уақытша өтеулі жер пайдалануға (жалға) беретін жер учаскесі;

      пайдалы қатты қазбаларды барлауға немесе өндіруге арналған лицензия негізінде берілген жер қойнауы учаскесі.

562-бап. Салықтық кезең

      Салықтық кезең осы Кодекстің 314-бабына сәйкес айқындалады.

563-бап. Төлемақы мөлшерлемелері

      1. Пайдалы қатты қазбаларды барлауға немесе өндіруге арналған лицензия негізінде берілген жер қойнауы учаскесі бойынша төлемақы мөлшерлемелері республикалық бюджет туралы заңда белгіленген және салықтық кезеңнің 1-күніне қолданыста болатын АЕК мөлшері негізге алына отырып айқындалады және мынаны құрайды.

Р/с

Кезең

Төлемақы мөлшерлемелері (АЕК)

1

2

3

1.

барлауға арналған лицензия қолданысының 1-айынан бастап 36-айы аралығында, 1 блок үшін

15

2.

барлауға арналған лицензия қолданысының 37-айынан бастап 60-айы аралығында, 1 блок үшін

23

3.

барлауға арналған лицензия қолданысының 61-айынан бастап 84-айы аралығында, 1 блок үшін

32

4.

барлауға арналған лицензия қолданысының 85-айынан бастап және әрі қарай, 1 блок үшін

60

5.

Өндіруге арналған лицензия қолданысының 1-айынан бастап және әрі қарай, 1 км2

450

      Осы тараудың мақсаттары үшін блок Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес пайдалы қатты қазбаларды барлауға немесе өндіруге арналған лицензия берілген аумақты білдіреді. Әрбір блоктың оны сәйкестендіретін координаттары және жер қойнауын зерттеу және пайдалану жөніндегі уәкілетті орган беретін жеке коды болады.

      2. Қалған жер учаскелері бойынша төлемақы мөлшерлемелері Қазақстан Республикасының жер заңнамасына сәйкес айқындалады. Бұл ретте төлемақы мөлшерлемелері осы Кодекстің 510-бабының 2 және 3-тармақтарында көзделген ережелер ескерілмей, жер салығының мөлшерлемелерінен төмен емес мөлшерде белгіленеді.

564-бап. Уақытша өтеулі жер пайдалануға (жалға) алынған, сондай-ақ тиісті мақсаттарда пайдаланылмайтын немесе Қазақстан Республикасының заңнамасы бұзыла отырып пайдаланылатын жер учаскелері бойынша төлемақыны есептеу және төлеу тәртібі

      Ескерту. 564-баптың тақырыбы жаңа редакцияда – ҚР 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңымен.

      1. Уақытша өтеулі жер пайдалануға (жалға) алынған жер учаскелері бойынша төлемақы сомасы – жер қатынастары жөніндегі уәкілетті органмен, ал арнайы экономикалық аймақ аумағында жергілікті атқарушы органмен немесе арнайы экономикалық аймақтың басқарушы компаниясымен жасалған уақытша өтеулі жер пайдалану шарттарының негiзiнде есептеледi.

      Уақытша өтеулі жер пайдалануға (жалға) алынған жер учаскелері бойынша жыл сайынғы төлемақы сомалары – жер қатынастары жөніндегі уәкілетті органдар, ал арнайы экономикалық аймақтардың аумақтарында жергілікті атқарушы органдар немесе арнайы экономикалық аймақтардың әкімшіліктері жасайтын есеп-қисаптарда белгiленедi.

      Жер салығы сомаларының өзгеруіне алып келетін, шарттардың талаптары, сондай-ақ осы Кодексте белгiленген жер салығын есептеудің тәртiбi өзгерген жағдайларда, уақытша өтеулі жер пайдалануға (жалға) алынған жер учаскелері бойынша төлемақы сомасының есеп-қисаптарын –жер қатынастары жөніндегі уәкілетті органдар, ал арнайы экономикалық аймақтардың аумақтарында жергілікті атқарушы органдар немесе арнайы экономикалық аймақтардың әкімшіліктері қайта қарайды.

      2. Салықтық кезеңде төлеуге жататын уақытша өтеулі жер пайдалануға (жалға) алынған жер учаскелері бойынша төлемақы мөлшерi осы баптың 1-тармағында көрсетілген есеп-қисаптарда белгіленген төлемақы мөлшерлемелері және салықтық кезеңде жер учаскесiн пайдаланудың нақты мерзімі негізге алына отырып айқындалады.

      Бұл ретте жер учаскесiн пайдаланудың нақты мерзімі салықтық кезеңнің басынан бастап (егер жер учаскесі салықтық кезең басталатын күні бастапқы өтеулі жер пайдалану құқығында болса) немесе жер учаскесіне мұндай құқық туындаған айдың 1-күнінен бастап мұндай құқық тоқтатылған айдың 1-күніне дейін немесе салықтық кезеңнің соңына дейін (егер жер учаскесі салықтық кезең аяқталатын күні осындай құқықта болса) айқындалады.

      3. Уақытша өтеулі жер пайдалануға (жалға) алынған жер учаскелері бойынша төлемақы мөлшерi осы Кодекске сәйкес осындай жер учаскелерi бойынша есептелген жер салығы сомасының мөлшерінен төмен белгiленбейдi.

      Жеке тұлғалар бойынша уақытша өтеулі жер пайдалану (жалдау) үшін алынған, осы Кодекстің 528-бабының 2) тармақшасында көрсетілген жер учаскелері бойынша төлемақы мөлшері осы Кодекске сәйкес осындай жер учаскелері бойынша есептелген жеке тұлғалардың мүлік салығы сомасының мөлшерінен төмен белгiленбейдi.

      4. Егер осы баптың 5 және 6-тармақтарында өзгеше белгіленбесе, төлемақы төлеушiлер ағымдағы жылғы 25 ақпаннан, 25 мамырдан, 25 тамыздан және 25 қарашадан кешiктiрмей тең үлестермен төлемақы сомасын бюджетке төлейдi.

      Мемлекет төлемақы төлеудiң жоғарыда санамаланған мерзiмдерiнің бірінен кейiн жер учаскелерiн уақытша өтеулі жер пайдалануға берген жағдайларда, төлеудің келесi кезектi мерзiмi төлемақыны бюджетке енгiзудiң алғашқы мерзiмi болып табылады.

      5. Жеке тұлғалар өтеулі жер пайдалануға алынған және кәсіпкерлік қызметте пайдаланылмайтын (пайдалануға жатпайтын) жер учаскелері бойынша төлемақы сомасын 25 ақпаннан кешіктірмей төлейді.

      Уақытша өтеулі жер пайдалану шарты осы тармақтың бірінші бөлігінде белгіленген мерзімнен кейін жасалған жағдайда, жеке тұлғаның осындай шарт жасалған салықтық кезең үшін төлемақы төлеуі осындай шарт жасалған айдан кейінгі айдың 25-күнінен кешіктірілмей жүргізіледі.

      6. Уақытша өтеулі жер пайдалану шартының қолданылу мерзімі өткен немесе салықтық кезең аяқталғанға дейін ол бұзылған жағдайда, уақытша өтеулі жер пайдалануға (жалға) алынған жер учаскелері бойынша төлемақы сомасы шарттың қолданылу мерзімі өткен немесе осындай шарт бұзылған айдан кейінгі айдың 25-күнінен кешіктірілмей сол жылы жер пайдаланудың нақты кезеңі үшін бюджетке төленуге жатады.

      7. Төлемақы сомасы жер учаскесiнiң орналасқан жерi бойынша – уақытша өтеулі жер пайдалануға (жалға) берілген жер учаскесі бойынша есептелген төлемақы бойынша бюджетке төленеді.

      8. Қызметін арнайы экономикалық аймақтардың аумақтарында жүзеге асыратын ұйымдар жер учаскелерін пайдаланғаны үшін төлемақыны осы Кодекстің 79-тарауында белгіленген ережелерді ескере отырып есептейді.

      9. Объектілерді салуға арналған және тиісті мақсаттарда пайдаланылмайтын немесе Қазақстан Республикасының заңнамасы бұзыла отырып пайдаланылатын жер учаскелері бойынша уақытша өтеулі жер пайдалануға (жалға) алынған жер учаскелері бойынша жер қатынастары жөнiндегi уәкiлеттi органмен, ал арнайы экономикалық аймақтың аумағында – жергiлiктi атқарушы органмен немесе арнайы экономикалық аймақтың басқарушы компаниясымен жасалған уақытша өтеулi жер пайдалану шарттары негізінде есептелген төлемақы сомасы жердің пайдаланылуы мен қорғалуын бақылау жөніндегі уәкілетті орган жер пайдаланушыға жер учаскесін мақсаты бойынша пайдалану және (немесе) Қазақстан Республикасының заңнамасын бұзушылықты жою қажеттігі туралы жазбаша нұсқаманы табыс еткен күннен бастап он есеге ұлғайтылады.

      Осы тармақтың бірінші бөлігінің және осы баптың 3-тармағының мақсаттары үшін тиісті мақсаттарда пайдаланылмайтын немесе Қазақстан Республикасының заңнамасы бұзыла отырып пайдаланылатын жер учаскелерін анықтау тәртібін жер ресурстарын басқару жөніндегі орталық уәкілетті орган уәкілетті органмен келісу бойынша айқындайды.

      Осы тармақтың ережелері екінші деңгейдегі банктердің кредиттік портфельдерінің сапасын жақсартуға маманданатын, Қазақстан Республикасының Үкіметі жалғыз акционері болып табылатын ұйымға және оның еншілес компанияларына қолданылмайды.

      10. Мақсаты бойынша пайдаланылмайтын немесе Қазақстан Республикасының заңнамасы бұзыла отырып пайдаланылатын ауыл шаруашылығы мақсатындағы жер учаскелері бойынша уақытша өтеулі жер пайдалануға (жалға) алынған жер учаскелері бойынша жер қатынастары жөнiндегi уәкiлеттi органмен, ал арнайы экономикалық аймақтың аумағында – жергiлiктi атқарушы органмен немесе арнайы экономикалық аймақтың басқарушы компаниясымен жасалған уақытша өтеулi жер пайдалану шарттары негізінде есептелген төлемақы сомасы облыстардың, республикалық маңызы бар қалалардың, астананың жердің пайдаланылуы мен қорғалуын мемлекеттік бақылауды жүзеге асыратын жер ресурстарын басқару жөніндегі аумақтық бөлімшесі жер пайдаланушыға Қазақстан Республикасы жер заңнамасының талаптарын бұзушылықтарды жою туралы жазбаша нұсқаманы табыс еткен күннен бастап жиырма есеге ұлғайтылады.

      Осы тармақтың ережелері екінші деңгейдегі банктердің кредиттік портфельдерінің сапасын жақсартуға маманданатын, Қазақстан Республикасының Үкіметі жалғыз акционері болып табылатын ұйымға және оның еншілес компанияларына қолданылмайды.

      11. Осы баптың 9 және 10-тармақтарында көрсетілген жер учаскелері бойынша мәліметтерді жердің пайдаланылуы мен қорғалуын бақылау жөніндегі уәкілетті органның салық органдарына ұсыну тәртібін уәкілетті орган айқындайды.

      12. Осы баптың 9 және 10-тармақтарында көрсетілген, мәліметтерін облыстардың, республикалық маңызы бар қалалардың, астананың жердің пайдаланылуы мен қорғалуын мемлекеттік бақылауды жүзеге асыратын жер ресурстарын басқару жөніндегі аумақтық бөлімшесі ұсынатын жер учаскелері бойынша төлемақыны салық органдары салық төлеушіге есепке жазылған төлемақы сомасы туралы хабарлама жібере отырып, есептелген төлемақы сомасын және жер учаскесінің алаңын негізге ала отырып есептейді.

      Ескерту. 564-бапқа өзгеріс енгізілді - ҚР 03.04.2019 № 243-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі); 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

564-1-бап. Пайдалы қатты қазбаларды барлауға немесе өндіруге арналған лицензия негізінде Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес жер қойнауы учаскелері үшін төлемақыны есептеу және төлеу тәртібі

      1. Жер қойнауын пайдаланушылар пайдалы қатты қазбаларды барлауға немесе өндіруге арналған лицензия негізінде берілген жер қойнауы учаскесі бойынша төлемақының жылдық сомасын есепті жылдың 1 қаңтарындағы жағдай бойынша лицензия қолданылған жағдайда және оның қолданылуы аяқталғанға дейін – есепті салықтық кезеңнің 25 ақпанынан кешіктірмей немесе лицензияны есепті жылдың 1 ақпанын қоса алғанға дейін алған кезде – осы Кодекстің 563-бабының 1-тармағында белгіленген мөлшерлемелер бойынша айқындалатын төлемақының жылдық сомасы мөлшерінде төлейді.

      2. Егер есепті салықтық кезеңнің 1 ақпанындағы жағдай бойынша пайдалы қатты қазбаларды барлауға немесе өндіруге арналған лицензияның қолданылу мерзімі ағымдағы салықтық кезеңде өтетіні белгілі болса, онда есепті салықтық кезеңнің 25 ақпанынан кешіктірілмейтін мерзімде мұндай лицензияның нақты қолданылу кезеңі үшін осы баптың 3-тармағына сәйкес есептелген төлемақы төленуге тиіс.

      3. Пайдалы қатты қазбаларды барлауға немесе өндіруге арналған лицензия есепті салықтық кезеңнің 1 ақпанынан кейін алынған немесе есепті салықтық кезең ішінде лицензияның қолданылуы тоқтатылған жағдайда жер қойнауын пайдаланушы төлемақы сомасын осы Кодекстің 563-бабының 1-тармағында белгіленген төлемақы мөлшерлемелерін және осындай лицензияның есепті салықтық кезеңде нақты қолданылу кезеңін негізге ала отырып айқындайды.

      Бұл ретте лицензияның нақты қолданылу кезеңі салықтық кезеңнің басынан бастап (егер мұндай лицензия салықтық кезең басталатын күнге қолданыста болса) немесе мұндай лицензия қолданыла бастаған айдың 1-күнінен бастап мұндай лицензияның қолданылуы тоқтатылған айдың 1-күніне дейін немесе салықтық кезеңнің соңына дейін (егер мұндай лицензия салықтық кезең аяқталатын күнге қолданыста болса) айқындалады.

      4. Пайдалы қатты қазбаларды барлауға немесе өндіруге арналған лицензия есепті салықтық кезеңнің 1 ақпанынан кейін алынған немесе оның қолданылуы тоқтатылған жағдайларда осындай лицензияның нақты қолданылу кезеңі үшін төлемақы сомасы лицензияның қолданылу мерзімі өткен тоқсаннан кейінгі тоқсанның екінші айының 25-күнінен кешіктірілмейтін мерзімде бюджетке енгізілуге жатады.

      5. Төлемақы сомасы жер қойнауы учаскесінің орналасқан жері бойынша – пайдалы қатты қазбаларды барлауға немесе өндіруге арналған лицензия негізінде берілген жер қойнауы учаскесінің төлемақысы бойынша бюджетке төленеді.

      Ескерту. 564-1-баппен толықтырылды – ҚР 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңымен.

565-бап. Салықтық есептілік

      1. Дара кәсіпкерлер болып табылмайтын жеке тұлғаларды, сондай-ақ мүлiк салығы бойынша салықтық база осы Кодекстің 529-бабына сәйкес есептелетін салық салу объектілері орналасқан және (немесе) жеке тұрғын үй құрылысына бөлінген жер учаскелерi бойынша дара кәсiпкерлерді қоспағанда, төлемақы төлеушілер салық органдарына:

      1) жер учаскесінің орналасқан жері бойынша – уақытша өтеулі жер пайдалануға (жалға) берілген жер учаскесі бойынша есептелген төлемақы бойынша;

      2) жер қойнауы учаскесінің орналасқан жері бойынша – жер қойнауын пайдаланушыға пайдалы қатты қазбаларды барлауға немесе өндіруге арналған лицензия негізінде берілген жер қойнауы учаскесінің төлемақысы бойынша ағымдағы төлемдер сомаларының есеп-қисабын ұсынады.

      2. Төлемақы төлеушiлер ағымдағы төлем сомаларының есеп-қисабын есептi салықтық кезеңнiң 20 ақпанынан кешiктiрмей ұсынады.

      3. Есепті салықтық кезеңнің 20 ақпанынан кейін уақытша өтеулі жер пайдалану туралы шарт жасасқан немесе пайдалы қатты қазбаларды барлауға немесе өндіруге арналған лицензия алған тұлғалар ағымдағы төлем сомаларының есеп-қисабын шарт жасалған немесе лицензия алынған айдан кейiнгi айдың 20-күнінен кешiктiрмей ұсынады.

      4. Есепті салықтық кезеңнің 20 ақпанынан кейін жергілікті атқарушы органмен немесе арнайы экономикалық аймақтың әкімшілігімен уақытша жер пайдалану туралы шарт бұзылған немесе пайдалы қатты қазбаларды барлауға немесе өндіруге арналған лицензияның қолданылуы тоқтатылған кезде шарт қолданылуының мерзімі аяқталған (бұзылған) күннен бастап күнтізбелік он күннен кешіктірілмей ағымдағы төлем сомаларының қосымша есеп-қисабы ұсынылады.

3-параграф. Жерүсті көздерінің су ресурстарын пайдаланғаны үшін төлемақы

566-бап. Жалпы ережелер

      1. Жерүсті көздерінің су ресурстарын пайдаланғаны үшiн төлемақы (бұдан әрi осы параграфтың мақсаттарында – төлемақы) су қорын пайдалану және қорғау, сумен жабдықтау, су бұру саласындағы уәкілетті органның рұқсат құжаты негізінде жүзеге асырылатын арнайы су пайдалану түрлерi үшiн алынады.

      2. Ресімделген рұқсат құжатынсыз арнайы су пайдалану суды алудың нақты көлемдерін белгіленген лимиттерден асып кететін су пайдалану ретінде қаралады.

      3. Cу қорын пайдалану және қорғау, сумен жабдықтау, су бұру саласындағы уәкілетті органның өңiрлiк органдары тоқсан сайын, есептi тоқсаннан кейiнгi екiншi айдың 25-күнінен кешiктiрмей өзінің тұрған жеріндегі салық органдарына уәкiлеттi орган белгiлеген нысан бойынша төлемақы төлеушілер және салық салу объектілері, олардың орналасқан жері, арнайы су пайдалануға берілген рұқсаттар, су пайдаланудың белгіленген лимиттері, су пайдаланудың рұқсаттары мен лимиттеріне енгізілген өзгерістер туралы, Қазақстан Республикасының су заңнамасының сақталуын тексерулер нәтижелері, Қазақстан Республикасының су заңнамасының сақталуын тексерулер нәтижелеріне шағым жасау бойынша сот шешімдері туралы мәлiметтерді табыс етеді.

567-бап. Төлемақы төлеушілер

      1. Мынадай:

      1) суды жер үсті және теңіз суларынан механикалық және өз ағысымен алу жөніндегі стационарлық, жылжымалы және жүзбелі құрылыстарды қолдана отырып;

      2) гидравликалық электр станцияларын қолдана отырып;

      3) балық шаруашылығын жүргізу үшін су шаруашылығы құрылыстарын қолдана отырып;

      4) су көлігінің мұқтаждықтары үшін жерүсті көздерінің су ресурстарын пайдалануды жүзеге асыратын жеке және заңды тұлғалар (бастапқы су пайдаланушылар) төлемақы төлеушілер болып табылады.

      2. Заңды тұлға өз шешімімен өзінің құрылымдық бөлімшесін төлемақыны дербес төлеуші ретінде тануға құқылы.

      Заңды тұлғаның шешімі немесе осындай шешімнің күшін жою мұндай шешім қабылданған жылдан кейінгі жылдың 1 қаңтарынан бастап қолданысқа енгізіледі.

      Егер заңды тұлға өз шешімімен заңды тұлғаның жаңадан құрылған құрылымдық бөлімшесін төлемақыны дербес төлеуші ретінде таныса, онда мұндай шешім осы құрылымдық бөлімше құрылған күннен бастап немесе осы құрылымдық бөлімше құрылған жылдан кейінгі жылдың 1 қаңтарынан бастап қолданысқа енгізіледі.

568-бап. Салық салу объектілері

      1. Мыналар салық салу объектiлері болып табылады:

      1) мыналарды:

      бөгеттерге және басқа да тежейтін гидротехникалық және су реттейтін құрылыстарға жинақталатын су көлемін;

      ағынды бассейнаралық бұруды жүзеге асыратын арналарда және ағынды реттеуді жүзеге асыратын ернеуден тыс cу қоймаларында сүзуге және булануға кететiн, су шаруашылығы жүйелерiнiң жобалық деректерi негiзiнде су қорын пайдалану және қорғау, сумен жабдықтау, су бұру саласындағы уәкiлеттi орган растаған су шығындарын;

      Қазақстан Республикасының заңнамасында белгiленген тәртiппен су қорын пайдалану және қорғау, сумен жабдықтау, су бұру саласындағы уәкiлеттi орган бекiткен табиғат қорғау және (немесе) санитариялық-эпидемиологиялық су ағызу көлемiн;

      су тасқынын, су басуды және су астында қалуды болғызбау мақсатында жүзеге асырылатын, су қорын пайдалану және қорғау, сумен жабдықтау, су бұру саласындағы уәкiлеттi орган растаған суару жүйелерiне мәжбүрлi түрде су жинау көлемiн қоспағанда, жер үстi су көзiнен алынған судың көлемi;

      2) өндiрiлген электр энергиясының көлемi;

      3) су көлiгiмен тасымалдау көлемi.

      2. Төлемақы:

      1) кеме тартқышынсыз сүректі ағызуға, рекреацияға;

      2) жер қазатын техниканы қолдануға;

      3) батпақты құрғатуға алынбайды.

569-бап. Төлемақы мөлшерлемелері

      Төлемақы мөлшерлемелерін облыстардың, республикалық маңызы бар қалалардың және астананың жергiлiктi өкiлдi органдары су қорын пайдалану және қорғау, сумен жабдықтау, су бұру саласындағы уәкiлеттi орган бекіткен төлемақы есеп-қисабының әдістемесі негізінде белгiлейдi.

      Нақты су алу көлемi cу қорын пайдалану және қорғау, сумен жабдықтау, су бұру саласындағы уәкiлеттi орган белгiлеген су пайдалану лимиттерінен асып кеткен кезде осындай асып кету көлеміне бес есе ұлғайтылған төлемақы мөлшерлемелері қолданылады.

570-бап. Есептеу мен төлеу тәртібі

      1. Төлемақы сомасын төлеушiлер нақты пайдаланылған су көлемi мен белгiленген мөлшерлемелерді негiзге ала отырып есептейді.

      2. Тежейтін гидротехникалық және су реттейтін құрылыстары бар су объектілерінде су көлігімен тасымалдау көлемі үшін төлемақы сомасы тасымалданған жүктердің бір тоннасы/километр үшін есептеледі.

      3. Төлеушiлер (шаруа немесе фермер қожалықтары үшін арнаулы салық режимiн қолданатын салық төлеушiлерден басқа) нақты пайдаланылған су көлемi үшiн ағымдағы төлемақы сомаларын су қорын пайдалану және қорғау, сумен жабдықтау, су бұру саласындағы уәкілетті орган белгілеген ай сайынғы су пайдалану лимиттері негізінде есепті тоқсаннан кейінгі екінші айдың 25-күнінен кешiктiрмей бюджетке төлейді.

      4. Төлемақы сомасы рұқсат құжатында көрсетілген арнайы су пайдалану жері бойынша бюджетке төленедi.

      5. Шаруа немесе фермер қожалықтары үшін арнаулы салық режимiн қолданатын салық төлеушiлер төлемақы төлеуді осы Кодекстің 706-бабында белгіленген мерзімде жүргізеді.

      6. Жылу энергетика кәсіпорындары тұрғын үй-пайдалану және коммуналдық мұқтаждықтар үшін жылу энергиясын өндіруге, сондай-ақ су жинау лимиті шегінде агрегаттарды салқындату (қайтарымды су тұтыну) үшін технологиялық мұқтаждықтарға жұмсалатын суға төлемақы мөлшерін тұрғын үй-пайдалану және коммуналдық қызметтер көрсететін ұйымдар үшін көзделген мөлшерлемелер бойынша айқындайды.

      Қайтарымсыз су тұтынғаны үшін төлемақы мөлшері өнеркәсіптік кәсіпорындар үшін белгіленген мөлшерлемелер бойынша айқындалады.

571-бап. Салықтық кезең

      Салықтық кезең осы Кодекстің 314-бабына сәйкес айқындалады.

572-бап. Салықтық есептілік

      1. Төлемақы төлеушілер арнайы су пайдалану жері бойынша салық органдарына төлемақы бойынша декларацияны тапсырады.

      2. Төлемақы төлеушілер шаруа немесе фермер қожалықтары үшін арнаулы салық режимін қолданатын салық төлеушілерді қоспағанда, тоқсан сайын, есепті тоқсаннан кейінгі екінші айдың 15-күнінен кешіктірілмейтін мерзімде декларация тапсырады.

      3. Шаруа немесе фермер қожалықтары үшін арнаулы салық режимiн қолданатын салық төлеушiлер төлемақы бойынша салықтық есептілікті бірыңғай жер салығы бойынша декларацияға тиісті қосымша түрінде ұсынады.

      4. Декларация мемлекеттік кіріс органына тапсырылғанға дейін су қорын пайдалану және қорғау, сумен жабдықтау, су бұру саласындағы уәкілетті органның өңірлік органында куәландырылады.

4-параграф. Қоршаған ортаға теріс әсер еткені үшін төлемақы

      Ескерту. 4-параграфтың тақырыбы жаңа редакцияда – ҚР 02.01.2021 № 402-VI (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

573-бап. Жалпы ережелер

      1. Қоршаған ортаға теріс әсер еткені үшін төлемақы (бұдан әрі осы параграфтың мәтіні бойынша – төлемақы) Қазақстан Республикасының экологиялық заңнамасына сәйкес тиісті экологиялық рұқсат пен қоршаған ортаға әсер ету туралы декларация негізінде жүзеге асырылатын, ластаушы заттардың шығарындылары мен төгінділері (қоршаған ортаға эмиссия), күкіртті ашық түрде күкірт карталарында орналастырғаны және қалдықтарды көмгені үшін алынады.

      2. Қоршаған ортаны қорғау саласындағы уәкілетті органның аумақтық органдары және облыстардың, республикалық маңызы бар қалалардың және астананың жергілікті атқарушы органдары тоқсан сайын, есепті тоқсаннан кейінгі екінші айдың 15-күнінен кешіктірілмейтін мерзімде өзінің тұрған жеріндегі салық органдарына уәкілетті орган белгілеген нысан бойынша төлемақы төлеушілер және салық салу объектілері, берілген экологиялық рұқсаттар, қоршаған ортаға эмиссиялардың белгіленген нормативтері, экологиялық рұқсаттарға және қоршаған ортаға эмиссиялардың белгіленген нормативтеріне енгізілген өзгерістер туралы мәліметтер, сондай-ақ өндіріс пен тұтыну қалдықтарын уақытша сақтауына қатысты табиғат пайдаланушылар жөніндегі мәліметтерді (уақытша сақтаудың көлемдері, белгіленген мерзімдері, нақты орналастыру кезеңі) ұсынады.

      3. Қоршаған ортаны қорғау саласындағы уәкілетті орган және оның аумақтық органдары өзінің тұрған жеріндегі салық органдарына уәкілетті орган белгілеген нысан бойынша және тәртіппен Қазақстан Республикасының экологиялық заңнамасының сақталуына тексерулерді (мемлекеттік экологиялық бақылау) жүзеге асыру барысында Қазақстан Республикасының заңдарына сәйкес осындай тексерулердің нәтижелеріне шағым жасау ескеріле отырып, белгіленген қоршаған ортаға теріс әсер етудің нақты көлемдері туралы мәліметтерді Қазақстан Республикасының заңдарында көзделген осындай тексерулердің нәтижелеріне шағым жасау мерзімдері өткен соң он жұмыс күнінен кешіктірілмейтін мерзімде ұсынады.

      Ескерту. 573-бапқа өзгеріс енгізілді – ҚР 02.01.2021 № 402-VI (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

574-бап. Төлемақы төлеушілер

      1. Қазақстан Республикасының Экология кодексіне сәйкес айқындалған I, II және III санаттағы объектілердің операторлары төлемақы төлеушілер болып табылады.

      2. Заңды тұлға өз шешімімен өзінің құрылымдық бөлімшесін осындай құрылымдық бөлімшенің қоршаған ортаға эмиссиясының көлемі бойынша төлемақыны дербес төлеуші деп тануға құқылы.

      Осы тармақтың бірінші бөлігінде көрсетілген заңды тұлғаның шешімі немесе осындай шешімнің күшін жою мұндай шешімді қабылдаған жылдан кейінгі жылдың 1 қаңтарынан бастап қолданысқа енгізіледі.

      Егер заңды тұлға өз шешімімен заңды тұлғаның жаңадан құрылған құрылымдық бөлімшесін төлемақыны дербес төлеуші деп таныса, онда мұндай шешім осы құрылымдық бөлімше құрылған күннен бастап немесе осы құрылымдық бөлімше құрылған жылдан кейінгі жылдың 1 қаңтарынан бастап қолданысқа енгізіледі.

      3. Шаруа немесе фермер қожалықтары үшін арнаулы салық режимі қолданылатын қызметті жүзеге асыру нәтижесінде туындайтын қоршаған ортаға теріс әсер ету бойынша шаруа және фермер қожалықтары үшін арнаулы салық режимін қолданатын салық төлеушілер төлемақы төлеушілер болып табылмайды.

      Ескерту. 574-бапқа өзгеріс енгізілді – ҚР 02.01.2021 № 402-VI (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

575-бап. Салық салу объектісі

      Мыналар:

      1) ластаушы заттардың шығарындылары;

      2) ластаушы заттардың төгінділері;

      3) көмілген қалдықтар;

      4) көмірсутекті барлау және (немесе) өндіру операцияларын жүргізу кезінде түзілетін, күкірт карталарында ашық түрде орналастырылған күкірт түрінде есепті кезеңде (І және ІІ санаттағы объектілер үшін – белгіленген нормативтер және лимиттер шегінде, ІІІ санаттағы объектілер үшін – декларацияланған көлем шегінде) қоршаған ортаға теріс әсер етудің (радиоактивті қалдықтар үшін – масса, белсенділік өлшем бірлігі), оның ішінде қоршаған ортаны қорғау саласындағы уәкілетті орган және оның аумақтық органдары Қазақстан Республикасы экологиялық заңнамасының сақталуына мемлекеттік экологиялық бақылауды (мемлекеттік экологиялық бақылау) жүзеге асыру нәтижелері бойынша белгіленген нақты көлемі салық салу объектісі болып табылады.

      Ескерту. 575-бап жаңа редакцияда – ҚР 02.01.2021 № 402-VI (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

576-бап. Төлемақы мөлшерлемелері

      1. Төлемақы мөлшерлемелері республикалық бюджет туралы заңда белгіленген және салықтық кезеңнің бірінші күніне қолданыста болатын еселенген АЕК мөлшерінде айқындалады.

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      2. Стационарлық көздерден ластаушы заттардың шығарындылары үшін төлемақы мөлшерлемелері мыналарды құрайды:

Р/с №

Ластаушы заттардың түрлері

1 тонна үшін төлемақы мөлшерлемелері (АЕК)

1 килограмм үшін төлемақы мөлшерлемелері (АЕК)

1

2

3

4

1.

Күкірт оксидтері (SOx)

10


2.

Азот оксидтері (NOx)

10


3.

Шаң және күл

5


4.

Қорғасын және оның қосылыстары

1993


5.

Күкіртсутек

62


6.

Фенолдар

166


7.

Көмірсутектер

0,16


8.

Формальдегид

166


9.

Көміртегі монооксиді

0,16


10.

Метан

0,01


11.

Күйе

12


12.

Темір тотықтары

15


13.

Аммиак

12


14.

Алты валентті хром

399


15.

Мыс тотықтары

299


16.

Бенз(а)пирен


498,3


      3. Ілеспе және (немесе) табиғи газды алау етіп жағудан ластаушы заттарды шығарғаны үшін төлемақы мөлшерлемелері мыналарды құрайды:

Р/с

Ластаушы заттардың түрлері

1 тонна үшін төлемақы мөлшерлемелері (АЕК)

1

2

3

1.

Көмірсутектер

44,6

2.

Көміртегі тотықтары

14,6

3.

Метан

0,8

4.

Күкірт диоксиді

200

5.

Азот диоксиді

200

6.

Күйе

240

7.

Күкіртсутек

1 240

8.

Меркаптан

199 320

      4. Жылжымалы көздерден атмосфералық ауаға ластаушы заттарды шығарғаны үшін төлемақы мөлшерлемелері мыналарды құрайды:

Р/с

Отын түрлері

Пайдаланылған отынның 1 тоннасы үшін мөлшерлеме (АЕК)

1

2

3

1.

Этилденбеген бензин үшін

0,33

2.

Дизель отыны үшін

0,45

3.

Сұйытылған, сығылған газ, керосин үшін

0,24

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      5. Ластаушы заттардың төгінділері үшін төлемақы мөлшерлемелері мыналарды құрайды:

Р/с №

Ластаушы заттардың түрлері

1 тонна үшін төлемақы мөлшерлемелері (АЕК)

1

2

3

1.

Нитриттар

670

2.

Мырыш

1340

3.

Мыс

13402

4.

Оттегіне биологиялық қажеттілік

4

5.

Тұзды аммоний

34

6.

Мұнай өнімдері

268

7.

Нитраттар

1

8.

Жалпы темір

134

9.

Сульфаттар (анион)

0,4

10.

Өлшенген заттар

1

11.

Синтетикалық беткі-белсенді заттар

27

12.

Хлоридтер (анион)

0,1

13.

Алюминий

27

     
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      6. Өндіріс пен тұтыну қалдықтарын көмгені үшін төлемақы мөлшерлемелері мыналарды құрайды:

Р/с

Қалдықтардың түрлері

Төлемақы мөлшерлемелері (АЕК)

1 тонна үшін

1 гигабеккерель үшін (Гбк)

1

2

3

4

1.

Өндіріс пен тұтыну қалдықтарын полигондарда, жинақтауыштарда, санкцияланған үйінділерде және арнайы бөлінген орындарда көмгені үшін:



1.1.

Осы кестенің 1.2-жолында көрсетілген қалдықтарды қоспағанда, төлемақыны есептеу мақсаттары үшін қауіптілік қасиеттері ескерілетін қалдықтар



1.1.1.

қауіпті қалдықтар

4,005


1.1.2.

қауіпсіз қалдықтар

0,53


1.2.

Төлемақыны есептеу мақсаттары үшін қауіптілік қасиеттері ескерілмейтін қалдықтардың жекелеген түрлері:



1.2.1.

Коммуналдық қалдықтар (қатты тұрмыстық қалдықтар, кәріздік тазарту құрылыстарының тұнбасы)

0,19


1.2.2.

Тау-кен өндіру өнеркәсібінің және карьерлерді игеру қалдықтары (мұнай мен табиғи газды өндіруден басқа):



1.2.2.1.

аршынды жыныстар

0,002


1.2.2.2.

жанасқан таужыныстары

0,013


1.2.2.3.

байыту қалдықтары

0,01


1.2.2.4.

шлактар, шламдар

0,019


1.2.3.

Құрамында пайдалы қазбалар бар кенді, концентраттарды, агломераттарды және шекемтастарды қайта өңдеу, қорытпалар мен металдар өндірісі кезінде металлургиялық қайта жасауда түзілетін шлактар, шламдар

0,019


1.2.4.

Күл мен күлшлактар

0,33


1.2.5.

Ауыл шаруашылығы өндірісінің қалдықтары, оның ішінде көң, құс саңғырығы

0,001


1.2.6.

Радиоактивті қалдықтар:



1.2.6.1.

трансуранды


0,38

1.2.6.2.

альфа-радиоактивті


0,19

1.2.6.3.

бета-радиоактивті


0,02

1.2.6.4.

шынақты радиоактивті көздер


0,19

      7. Көмірсутектерді барлау және (немесе) өндіру жөніндегі операцияларды жүргізу кезінде түзілетін күкіртті ашық түрде күкірт карталарында орналастыру үшін төлемақы мөлшерлемелері бір тонна үшін 3,77 АЕК құрайды.

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      8. Жергілікті өкілді органдардың, осы баптың 3-тармағында белгіленген мөлшерлемелерді қоспағанда, осы бапта белгіленген мөлшерлемелерді екі еседен арттырмай көтеруге құқығы бар.

      Ескерту. 576-бапқа өзгеріс енгізілді – ҚР 02.01.2021 № 402-VI (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

577-бап. Есептеу мен төлеу тәртібі

      1. Төлемақы сомасын:

      1) I және II санаттағы объектілердің операторлары болып табылатын төлеушілер осы Кодекстің 575-бабында көрсетілген салық салу объектілерін және осы бапта көзделген коэффициенттерді қолдана отырып, белгіленген төлемақы мөлшерлемелерін негізге ала отырып есептейді;

      2) ІІІ санаттағы объектілердің операторлары болып табылатын төлеушілер осы Кодекстің 575-бабында көрсетілген декларацияланған салық салу объектілерін және белгіленген төлемақы мөлшерлемелерін негізге ала отырып есептейді;

      3) салық органдары осы бапта көзделген коэффициенттерді қолдана отырып, белгіленген төлемақы мөлшерлемелерін және осы Кодекстің 575-бабында айқындалған салық салу объектілерінің, оның ішінде мемлекеттік экологиялық немесе салықтық бақылау нәтижесінде алынған және осы Кодекстің 573-бабының 3-тармағында белгіленген тәртіппен, нысан бойынша және мерзімдерде ұсынылған мәліметтер бойынша анықталған декларацияланбаған бөлігін негізге ала отырып есепке жазады.

      Осы тармақтың бірінші бөлігінің 3) тармақшасына сәйкес төлемақы сомасы есепке жазылған жағдайда, салық органы осы Кодекстің 573-бабының 3-тармағында көзделген мәліметтерді алған күннен бастап он жұмыс күні ішінде тиісті хабарлама шығарады.

      1-1. Қазақстан Республикасының аумағында ең үздік қолжетімді техникаларды ендіру мен қолдануды ынталандыру, қоршаған ортаға зиянды антропогендік әсер ету деңгейінің алдын алу немесе оларды төмендету мақсатында кешенді экологиялық рұқсат, оның ішінде 2021 жылғы 1 шілдеге дейін берілген қоршаған ортаға теріс әсер ететін объектілер бойынша төлемақыны есептеу кезінде төлеушілер мынадай коэффициенттерді:

      кешенді экологиялық рұқсат берілген күннен бастап онда белгіленген нормативтер шегінде, стационарлық көздерден және ілеспе және (немесе) табиғи газды алау етіп жағудан ластаушы заттардың шығарындылары үшін осы Кодекстің 576-бабының 2 және 3-тармақтарында көзделген төлемақы мөлшерлемелеріне – 0 коэффициентін;

      кешенді экологиялық рұқсат берілген күннен бастап онда белгіленген нормативтер шегінде ластаушы заттардың төгінділері үшін осы Кодекстің 576-бабының 5-тармағында көзделген төлемақы мөлшерлемелеріне – 0 коэффициентін;

      кешенді экологиялық рұқсат берілген күннен бастап өндіріс пен тұтыну қалдықтарын түзу, пайдалану, залалсыздандыру және көму кезінде ұсынылатын есептілікке сәйкес және лимиттер шегінде қалдықтарды көмгені үшін осы Кодекстің 576-бабының 6-тармағында көзделген төлемақы мөлшерлемелеріне – 0 коэффициентін;

      кешенді экологиялық рұқсат берілген күннен бастап көмірсутектерді барлау және (немесе) өндіру жөніндегі операцияларды жүргізу кезінде лимиттер шегінде және күкіртті түзу және орналастыру кезінде ұсынылатын есептілікке сәйкес күкіртті ашық түрде күкірт карталарында орналастырғаны үшін осы Кодекстің 576-бабының 7-тармағында көзделген төлемақы мөлшерлемелеріне – 0 коэффициентін қолданады.

      ЗҚАИ-ның ескертпесі!
      2-тармақтың қолданысы тоқтатыла тұрады, тоқтатыла тұру кезеңінде 01.01.2022 бастап 01.01.2025 дейін осы редакцияда қолданылады - ҚР 25.12.2017 № 121-VI Заңымен.
      ЗҚАИ-ның ескертпесі!
      2-тармақ жаңа редакцияда көзделген – ҚР 02.01.2021 № 402-VI (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

      2. Жекелеген төлеушілер кешенді экологиялық рұқсат қолданылмайтын, қоршаған ортаға теріс әсер ететін объектілер бойынша төлемақы сомасын есептеген кезде төлемақының тиісті мөлшерлемелеріне мынадай:

      1) коммуналдық қызметтер көрсету кезінде – табиғи монополиялар субъектілері болып табылатын төлеушілер, электр энергиясын өндіру кезінде – энергия өндіруші ұйымдар болып табылатын төлеушілер:

      осы Кодекстің 576-бабының 8-тармағына сәйкес жергілікті өкілді органдардың оларды көтеруін ескере отырып, осы Кодекстің 576-бабының 2-тармағында белгіленген мөлшерлемелерге – 0,3;

      осы Кодекстің 576-бабының 8-тармағына сәйкес жергілікті өкілді органдардың оларды көтеруін ескере отырып, осы Кодекстің 576-бабының 5-тармағында белгіленген мөлшерлемелерге – 0,43;

      осы Кодекстің 576-бабының 8-тармағына сәйкес жергілікті өкілді органдардың оларды көтеруін ескере отырып, осы Кодекстің 576-бабының 6-тармағы кестесінің 1.2.4-жолында белгіленген мөлшерлемелерге – 0,05;

      2) полигондар операторлары болып табылатын және коммуналдық қалдықтарды көмуді жүзеге асыратын төлеушілер:

      осы Кодекстің 576-бабының 8-тармағына сәйкес жергілікті өкілді органдардың оларды көтеруін ескере отырып, тұрғылықты жері бойынша жеке тұлғалар түзетін тұрмыстық қатты қалдықтар көлемі үшін осы Кодекстің 576-бабының 6-тармағы кестесінің 1.2.1-жолында белгіленген мөлшерлемелерге – 0,2 коэффициенттерін қолданады.

      Бұл ретте осы тармақтың бірінші бөлігінде белгіленген коэффициенттер І және ІІ санаттағы объектілер бойынша төлеушілердің тиісті экологиялық рұқсаттарында белгіленген нормативтер мен лимиттер шегінде қоршаған ортаға теріс әсер ететін көлемдерге немесе ІІІ санаттағы объектілер бойынша декларацияларда көрсетілген қоршаған ортаға теріс әсер ететін көлемдерге қатысты қолданылады.

      2-1. Қазақстан Республикасының аумағында, ядролық қауіпсіздік аймағы жерінің аумағында жүргізілген ядролық сынақтардың салдарынан пайда болған радиоактивті қалдықтарды орналастыруды жүзеге асыратын заңды тұлғалардың төлемақы сомасын есептеу кезінде осы Кодекстің 576-бабы 6-тармағы кестесінің 1.2.6.1, 1.2.6.2 және 1.2.6.3-жолдарында белгіленген төлемақы мөлшерлемелеріне 0 коэффициенті қолданылады.

      3. Жиынтық жылдық көлемде 100 АЕК-ке дейінгі төлем көлемдерінде І және ІІ санаттағы объектілердің операторлары болып табылатын төлемақы төлеушілер рұқсат құжатын беретін орган белгілеген қоршаған ортаға теріс әсер ету нормативтерін немесе лимиттерін сатып алуға құқылы. Ағымдағы жыл үшін толық алдын ала төлем жасалып, рұқсат құжатын ресімдеу кезінде есепті салық кезеңінің 20 наурызынан кешіктірілмей нормативтерді немесе лимиттерді сатып алу жүргізіледі.

      Рұқсат құжаты көрсетілген мерзімнен кейін алынған кезде нормативті сатып алу рұқсат құжаты алынған айдан кейінгі айдың 20-күнінен кешіктірілмей жүргізіледі.

      4. Ластаудың жылжымалы көздерін қоспағанда, төлемақы сомасы рұқсат құжатында көрсетілген қоршаған ортаға теріс әсер ету көзінің (объектінің) тұрған жері бойынша бюджетке төленеді.

      Ластаудың жылжымалы көздері бойынша төлемақы сомасы бюджетке:

      1) мемлекеттік тіркеуге жататын жылжымалы көздер бойынша – мұндай тіркеуді жүргізу кезінде уәкілетті мемлекеттік орган айқындайтын жылжымалы көздерді тіркеу орны бойынша;

      2) мемлекеттік тіркеуге жатпайтын ластаудың жылжымалы көздері бойынша – салық төлеушінің тұрған жері бойынша, оның ішінде заңды тұлғаның құрылымдық бөлімшесінің (егер оған салық міндеттемесін орындау жүктелсе) тұрған жері бойынша енгізіледі.

      5. Осы баптың 3-тармағында көрсетілген төлеушілерді қоспағанда, төлеушілер қоршаған ортаға теріс әсер етудің нақты көлемі үшін ағымдағы төлемақы сомасын есепті тоқсаннан кейінгі екінші айдың 25-інен кешіктірмей енгізеді.

      6. І санаттағы объектіге қатысты берілген кешенді экологиялық рұқсатқа экологиялық тиімділікті арттыру бағдарламасы шеңберінде (бұдан әрі осы тармақтың мақсатында – бағдарлама) қоршаған ортаға теріс әсерді кезең-кезеңмен төмендету көрсеткіштеріне қол жеткізу кестесінде белгіленген мерзімге, маркерлік ластаушы заттар бойынша қоршаған ортаға теріс әсерді кезең-кезеңімен төмендету көрсеткіші шамасының 30 пайызынан аз осындай көрсеткішке қол жеткізілмеген жағдайда, көрсетілген заттың эмиссиясына қатысты төлемақы сомасын есепке жазу мақсатында осы баптың 1-1-тармағында көзделген коэффициент теріс әсерді кезең-кезеңімен төмендетудің белгіленген көрсеткішіне қол жеткізілмеген жылдың алдындағы салық кезеңінен бастап және осындай көрсеткішке қол жеткізілген күнге дейін осы баптың 2-тармағында көзделген тиісті коэффициенттің мәніне ие болады.

      I санаттағы объектіге қатысты берілген кешенді экологиялық рұқсатқа бағдарламаны орындау мерзімі аяқталған күнге маркерлік ластаушы заттардың жалпы санының 30 және одан аз пайызы бойынша белгіленген технологиялық нормативтерге қол жеткізілмеген жағдайда, төлемақы сомасын есептеу мақсатында осы баптың 1-1-тармағында көзделген коэффициенттер белгіленген технологиялық нормативтерге қол жеткізілмеген маркерлік ластаушы заттар эмиссияларына қатысты кешенді экологиялық рұқсат алынған күннен бастап тиісті жылдар үшін осы баптың 2-тармағында көзделген тиісті коэффициенттердің мәндеріне ие болады.

      I санаттағы объектіге қатысты бағдарламаны орындау шартымен және кезеңінде Қазақстан Республикасының заңдарында көзделген негіздер бойынша берілген кешенді экологиялық рұқсатты кері қайтарып алу, одан айыру немесе оның қолданысын тоқтату жағдайында, төлемақы сомасын есепке жазу мақсатында осы баптың 1-1-тармағында көзделген коэффициенттер осы тармақтың төртінші бөлігінде көзделген жағдайды қоспағанда, төлемақы алынатын I санаттағы осы объект бойынша қоршаған ортаға теріс әсердің барлық түрі бойынша кешенді экологиялық рұқсат алынған күннен бастап тиісті жылдар үшін осы баптың 2-тармағында көзделген тиісті коэффициенттердің мәндеріне ие болады.

      Бұл ретте егер бағдарламаны орындау шеңберінде технологиялық нормативтерге маркерлік ластаушы заттардың жалпы санының 70 және одан көп пайызы бойынша қол жеткізілсе, осы тармақтың үшінші бөлігі бағдарламаны орындау шеңберінде технологиялық нормативтерге көрсетілген күнге дейін қол жеткізілген I санаттағы объектіге қатысты берілген кешенді экологиялық рұқсат кері қайтарып алынған, одан айырған немесе оның қолданысы тоқтатылған күнге дейін жүзеге асырылған маркерлік ластаушы заттардың эмиссияларына қатысты қолданылмайды.

      Осы тармақтың бірінші, екінші және үшінші бөліктеріне сәйкес туындаған және есепке жазылған төлемақы сомасына осы баптың 2-тармағында көрсетілген коэффициенттер қолданылған күннен бастап осы Кодексте айқындалған мөлшерде өсімпұл есепке жазылады.

      Ескерту. 577-бапқа өзгеріс енгізілді – ҚР 02.01.2021 № 402-VI (01.01.2022 бастап қолданысқа енгізіледі); 20.12.2021 № 85-VII (ядролық қауіпсіздік аймағының құрылуы мен жұмыс істеуін реттейтін заңнамалық акт қолданысқа енгізілген күннен кейін қолданысқа енгізіледі) Заңдарымен.

578-бап. Салықтық кезең

      Салықтық кезең осы Кодекстің 314-бабына сәйкес айқындалады.

579-бап. Салықтық есептілік

      1. Ластаудың жылжымалы көздерi бойынша декларацияны қоспағанда, төлемақы төлеушiлер ластау объектiсiнiң орналасқан жеріндегі салық органдарына декларация тапсырады.

      Декларация салық органдарына:

      1) мемлекеттік тіркеуге жататын ластаудың жылжымалы көздерi бойынша – мұндай тіркеуді жүргізу кезінде уәкілетті мемлекеттік орган айқындайтын жылжымалы көздерді тіркеу орны бойынша;

      2) мемлекеттік тіркеуге жатпайтын ластаудың жылжымалы көздері бойынша – салық төлеушінің тұрған жері бойынша тапсырылады.

      2. Осы баптың 3-тармағында көрсетілгендерді қоспағанда, төлемақы төлеушiлер декларацияны тоқсан сайын, есептi тоқсаннан кейiнгi екінші айдың 15-күнінен кешiктiрмей тапсырады.

      3. Жылдық жиынтық көлемдері 100 АЕК-ке дейiнгі төлемдер көлемінде төлемақы төлеушілер декларацияны есептi салықтық кезеңнiң 20 наурызынан кешiктiрмей тапсырады.

      Рұқсат құжаты көрсетілген мерзiмнен кейiн ресiмделген жағдайда, төлеушiлер декларацияны рұқсат құжаты алынған айдан кейiнгi айдың 20-күнінен кешiктiрмей тапсырады.

5-параграф. Жануарлар дүниесiн пайдаланғаны үшiн төлемақы

580-бап. Жалпы ережелер

      1. Жануарлар дүниесiн пайдаланғаны үшiн төлемақы (бұдан әрi осы параграфтың мақсаттарында – төлемақы) жануарлар дүниесiн арнайы пайдалану тәртібімен жануарлар дүниесiн пайдаланғаны үшiн алынады.

      2. Жануарлардың сирек кездесетiн және жойылып кету қаупi төнген түрлерiн пайдаланғаны үшiн төлемақыны әрбiр жекелеген жағдайда осы жануарларды табиғи ортадан алып қоюға рұқсат беру кезiнде Қазақстан Республикасының Үкiметi белгiлейдi.

      3. Төлемақы:

      1) жануарларды табиғи ортадан ғылыми-зерттеу және шаруашылық мақсаттарында ен салу, сақина салу, қоныс аударту, қолдан өсіру және шағылыстыру мақсаттары үшiн алып, кейiннен табиғи ортаға жiберген кезде;

      2) жеке және заңды тұлғалардың меншігі болып табылатын, қолдан өсірілген әрі еріксіз және (немесе) жартылай ерікті жағдайларда ұсталатын жануарлар дүниесі объектілерін пайдаланған кезде;

      3) жануарлар дүниесiн қорғау, өсімін молайту және пайдалану саласындағы уәкiлеттi мемлекеттік орган балық ресурстарын және су жануарларының басқа да түрлерін пайдалануға арналған биологиялық негіздеу мақсатында балықтар мен басқа да су жануарларын бақылау үшін аулауды жүзеге асырған кезде;

      4) халық денсаулығын сақтау, ауыл шаруашылығы және басқа да үй жануарларын аурулардан қорғау, қоршаған ортаға зиянды болғызбау, ауыл шаруашылығы қызметіне айтарлықтай залал келтіру қаупінің алдын алу мақсатында саны реттелуге жататын жануарлар түрлерін алып қойған кезде алынбайды.

      4. Жануарлар дүниесiн қорғау, өсімін молайту және пайдалану саласындағы уәкiлеттi мемлекеттік орган мен жергілікті атқарушы органдар тоқсан сайын, есептi тоқсаннан кейiнгi айдың 15-күнінен кешiктiрілмейтін мерзімде өзінің тұрған жеріндегі салық органдарына уәкiлеттi орган белгiлеген нысан бойынша төлемақы төлеушілер мен салық салу объектілері туралы мәлiметтерді ұсынады.

581-бап. Төлемақы төлеушiлер

      Қазақстан Республикасының заңнамасында айқындалған тәртіппен жануарлар дүниесiн арнайы пайдалануға құқық алған тұлғалар төлемақы төлеушiлер болып табылады.

582-бап. Жануарлар дүниесін пайдаланғаны үшін төлемақы мөлшерлемелері

      1. Төлемақы мөлшерлемелері республикалық бюджет туралы заңда белгіленген және осындай төлемақыны төлеу күніне қолданыста болатын еселенген АЕК мөлшерінде айқындалады.

      2. Қазақстан Республикасында кәсіпшілік, әуесқойлық және спорттық аң аулауды жүргізу кезінде төлемақы мөлшерлемелері мыналарды құрайды:

Р/с

Жабайы жануарлардың түрлері

Төлемақы мөлшерлемесі, бір дара нұсқасы үшін (АЕК)

Кәсіпшілік аң аулау

Әуесқой-лық және спорттық аң аулау

1

2

3

4

1.

Сүтқоректілер:



1.1.

бұлан (еркегі)

-

16

1.2.

бұлан (ұрғашысы)

-

11

1.3.

бұлан (бір жасар төлі) 

-

6

1.4.

марал (еркегі) 

-

13

1.5.

марал (ұрғашысы)

-

7

1.6.

марал (бір жасар төлі) 

-

4

1.7.

аскания бұғысы (еркегі)

-

9

1.8.

аскания бұғысы (ұрғашысы) 

-

5

1.9.

аскания бұғысы (бір жасар төлі)

-

3,5

1.10.

елiк (таралу аймағының солтүстiк бөлiгi, еркегі)

-

4

1.11.

елiк (таралу аймағының солтүстiк бөлiгi, ұрғашысы, бір жасар төлі)

-

3

1.12.

елiк (таралу аймағының оңтүстiк бөлiгi, еркегі) 

-

3

1.13.

елiк (таралу аймағының оңтүстiк бөлiгi, ұрғашысы, бір жасар төлі) 

-

2

1.14.

сiбiр тау ешкiсi (еркегі) 

-

4

1.15.

сiбiр тау ешкiсi (ұрғашысы, бір жасар төлі) 

-

3,5

1.16.

құдыр 

-

2

1.17.

қабан (еркегі) 

-

4

1.18.

қабан (ұрғашысы, бір жасар төлі) 

-

3

1.19.

киiк (еркегі) 

4

5

1.20.

киiк (ұрғашысы, бір жасар төлі) 

3

4

1.21.

қоңыр аю (Тянь-Шань аюынан басқа) 

-

14

1.22.

өзен құндызы, кәмшат (ортаазиялықтан басқа)

1

2

1.23.

бұлғын

2

4

1.24.

суырлар (Мензбир суырынан басқа) 

0,060

0,12

1.25.

ондатр 

0,045

0,9

1.26.

борсық, түлкi 

0,10

0,20

1.27.

қарсақ

0,045

0,10

1.28.

америкалық су күзенi

0,12

0,25

1.29.

сiлеусiн (Түркiстан сілеусінінен басқа)

-

0,45

1.30.

қояндар (құмқоян, орқоян, ақ қоян)

0,010

0,045

1.31.

жанат тектес ит, шайқағыш жанат, құну, сарғыш күзен, ақ қалақ, ақкiс, сары күзен, сасық күзен, кәдімгі тиiн

0,020

0,35

1.32.

саршұнақ (құм саршұнағы)

0,015

0,025

1.33.

қасқыр

0

0

1.34.

шибөрі

0

0

2.

Құстар 



2.1.

маймақ қаз (қызыл жемсаулы, қара жемсаулы)

0,015

0,030

2.2.

саңырау құр

-

0,15

2.3.

құр

-

0,055

2.4.

Гималай ұлары 

-

0,20

2.5.

қырғауыл 

0,020

0,060

2.6.

қаздар* (сұр қаз, ақмаңдайлы қаз, қырманқаз), қарашақаз 

0,020

0,045

2.7.

үйректер* (сарыалақаз, италақаз, барылдауық, қырылдақ шүрегей, ысылдақ шүрегей, боз үйрек, сары айдар үйрек, қылқұйрық, даурықпа шүрегей, жалпақ тұмсық, қызылтұмсық сүңгуiр, бізқұйрық сүңгуiр, айдарлы сүңгуiр, теңіз сүңгуiрі, ұшқыр үйрек, сусылдақ, мамыққаз, қара тұрпан, кiшi бейнарық, секпiлтөс бейнарық, үлкен бейнарық) 

0,010

0,020

2.8.

қасқалдақ, қызғыш, шiлдер (аққұр, тундра шілі, дала шілі, сұр шiл, сақалды шіл), кекiлiк, сұр құр, кептерлер (дыркептер, түзкептер, көк кептер, құз кептер), түркептер (кәдiмгi, үлкен түркептер), шалшықшылар (күржікей, шаушалшық, тауқұдiрет, орман маңқысы, азиялық тауқұдiрет, тау маңқысы, маңқы, жылқышы, үлкен шалшықшы, қасқа шалшықшы, үлкен шырғалақ, кiшi шырғалақ)

0,005

0,010

2.9.

бөдене 

0,005

0,010

      Ескертпе.

      * Қазақстан Республикасының Қызыл кітабына енгізілген түрлерінен басқа.

      3. Балық аулау объектілері болып табылатын жануарлардың түрлерін пайдаланғаны үшін төлемақы мөлшерлемелері мыналарды құрайды:

Р/с

Су жануарларының түрлері

Төлемақы мөлшерлемелері (АЕК)

бір дара нұсқасы үшін

бір килог-рамы үшін

1

2

3

4

1.

Кәсіпшілік, ғылыми және өсімін молайту мақсаттарында:



1.1.

бекiре тұқымдас балықтар (қортпа, бекіре, шоқыр, сүйрік, пілмай, Сiбip бeкipeci, Сырдария тасбекiресi)


0,064

1.2.

майшабақтар (қарынсау, бражников шабағы, қаражон), тікендi балық, камбала, шабақ 


0

1.3.

албырт балықтар (құбылмалы бақтақ, майқан, хариус, Каспий албырты, Арал албырты, таймень, сылан, ақбалық)


0,017

1.4.

ақсақа балықтар (көкшұбар, көкшарбы, пайдабалық, шыр, мұқсын), ұзын саусақты шаян 


0,012

1.5.

қаракөз


0,004

1.6.

итбалық 

1,93


1.7.

ірi балықтар: 



1.7.1.

ақ амур, сазан, тұқы, ақмарқа, берiш, жайын, нәлiм, дөңмаңдай, шортан, жыланбас балық, көксерке, күтiм, шортан тектес ақмарқа (тазбалық), Арал қаязы, Түркiстан қаязы


0,013

1.8.

ұсақ балықтар:



1.8.1.

табан, торта, тұрпа балық, майбалық, көкбас, қызылкөз, аққайран, мөңке, алабұға, оңғақ, кәдiмгi және Талас тарғақ балығы, қызылқанат, балпан балық, бiлеу балық, айнакөз, көктыран, қылыш балық, буффало, қарабалық, Іле қарабалығы (Іле популяциясы), Шу сүйрiкқанаты, Балқаш алабұғасы (Балқаш-Іле популяциясы), шатқалдық тас тасалағыш, Волга көп аталықты майшабағы


0,004

2.

Спорттық-әуесқойлық (рекреациялық) балық аулауды жүргiзу кезiнде:



2.1.

алып қоя отырып:



2.1.1.

ірі балықтар 


0,017

2.1.2.

қортпа


6,5

2.1.3.

бекіре тұқымдас балықтар 


5,5

2.1.4.

ақсақа, албырт балықтар 


0,042

2.1.5.

ұсақ балықтар


0,008

2.1.6.

шаян

0,008


2.2.

"ұстап алу-қоя беру" қағидаты негізiнде: 



2.2.1.

ірі балықтар


0,1

2.2.2.

бекiре тұқымдас балықтар (қортпа, бекіре, шоқыр, сүйрік, пілмай)

4,97


2.2.3.

ақсақа және албырт балықтар


0,27

2.2.4.

ұсақ балықтар


0,068

      4. Өзге де шаруашылық мақсаттарда (аң аулаудан және балық аулаудан басқа) пайдаланылатын жануарлар түрлеріндың пайдаланғаны үшін төлемақы мөлшерлемелері мыналарды құрайды:

Р/с

Жануарлардың түрлері

Төлемақы мөлшерлемелері (АЕК)

бір дара нұсқа-сы үшін

бір килог-рамы үшін

1

2

3

4

1.

Сүтқоректілер: 



1.1.

шұбар мысық немесе дала мысығы 

0,030

-

1.2.

қарақас

0,015

-

2.

Құстар:



2.1.

кiшкене, қарамойын, қызылмойын, сұржақ, үлкен сұқсыр, үлкен суқұзғын, үлкен көлбұқа, бақылдақ құтан, көкқұтан және қошқыл құтан 

0,010

-

2.2.

үлкен аққұтан 

0,015

-

2.3.

маусымқұс, қошқылқанат және алтынжон татрең, шүрілдек, шаушүрiлдек, моңғол шүрiлдегi, сарысағақ шүрiлдек, шығыс шүрiлдегi, теңiз шүрілдегi, алқалы татрең, тасшарлаған, сутартар, тартар, кiшкене тартар, титтей тартар, қызылқасқа сутартар, дала қарақасы, қарала балшықшы, сауысқан, бұлыңғыр, бөрте балшықшы, үлкен балшықшы, шөпiлдек, тәкiлдек балшықшы, бұлақшы, мамырқұс, қайқытұмсық балшықшы, ақжағал қалытқы, ақтамақ қалытқы, құмғақша, қызылмойын құмдауық, ұзынсаусақ құмдауық, аққұйрық құмдауық, қызылтөс құмдауық, қаратөс құмдауық, бізқұйрық құмдауық, құмқұс, тұнбашы, шабындық және дала қарақасы, сақиналы түркептер, сарыжағал қараторғай, сарытұмсық шауқарға, қараторғай, пайызторғай, қызылтелпектi құнақ, көкқарға, бозторғайлар (айдарлы, теңбiлтөс, нәзіктұмсықты, сұр, сор, дала бозторғайы, қостеңбілді, аққанат, қара, құлақты, орман бозторғайы, шабындық бозторғайы, үнді бозторғайы), қызылтұмсық шауқарға, алабажақ сайрауық 

0,005


2.4.

қаршыға

0,010


2.5.

қырғи, маубас жапалақ, байғыз, жүнбалақ байғыз, құлақты жапалақ, саз жапалағы, жамансары 

0,045


3.

Бауырымен жорғалаушылар: 



3.1.

Орта Азия тасбақасы, саз тасбақасы

0,020

-

3.2.

ешкіемер, бат-бат кесiртке, жұмырбас құм кесiртке, сығыркөз 

0,010

-

3.3.

бозша жылан 

0,045

-

3.4.

өрнектi қарашұбар жылан, шығыс және құм жыланы

0,035

-

3.5.

көлбақа 

0,005

-

4.

Омыртқасыз су жануарлары: 



4.1.

артемия (цисталар) 

-

0,045

4.2.

гаммарус, шашақ мұрт шаяндар

-

0,010

4.3.

сүлiктер

-

0,030

4.4.

басқа да су омыртқасыздары мен цисталар 

-

0,005

4.5.

артемия

-

0,0043

      Ескерту. 582-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2022 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

583-бап. Есептеу мен төлеу тәртібі

      1. Төлеушілер төлемақы сомасын белгіленген мөлшерлемелерді және жануарлардың санын немесе салмағын (су жануарларының жекелеген түрлері үшін) негізге ала отырып есептейді.

      Қазақстан Республикасында аң аулауды жүргізу кезінде шетелдіктер үшін төлемақы сомасын есептеу кезінде белгіленген мөлшерлемелерге 10-ға тең коэффициент қолданылады.

      2. Төлемақы сомасы жануарлар дүниесін пайдалануға рұқсат алған жер бойынша бюджетке төленеді. Төлеу бюджетке төленуге жататын төлемақы сомасы ағымдағы жылғы кәсіпшілік балық аулау объектілерін алып қою квоталары бойынша АЕК-тің 350 еселенген мөлшерінен астам сомада асып кеткен кезде кәсіпшілік балық аулау объектілері болып табылатын жануарлар түрлерін пайдаланғаны үшін төлемақыны қоспағанда, рұқсат алынғанға дейін екінші деңгейдегі банктер немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдар арқылы аудару жолымен жүргізіледі.

      Кәсіпшілік балық аулау объектілері болып табылатын жануарлар түрлерін пайдаланғаны үшін төлемақы төлеу бюджетке төленуге жататын төлемақы сомасы ағымдағы жылғы кәсіпшілік балық аулау объектілерін алып қою квоталары бойынша АЕК-тің 350 еселенген мөлшерінен астам сомада асып кеткен кезде мынадай мерзімдерде үлестермен жүргізіледі:

      ағымдағы жылдың 25 желтоқсанына дейін – ағымдағы жылы берілген жалпы квотаның 20 пайызы;

      квота берілген жылдан кейінгі жылдың 25 наурызына дейін – ағымдағы жылы берілген жалпы квотаның 40 пайызы;

      квота берілген жылдан кейінгі жылдың 25 маусымына дейін – ағымдағы жылы берілген жалпы квотаның 40 пайызы.

      Ескерту. 583-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

6-параграф. Орман және өсімдіктер ресурстарын пайдаланғаны үшін төлемақы

      Ескерту. 6-параграфтың тақырыбы жаңа редакцияда – ҚР 20.03.2023 № 213-VII (01.01.2024 бастап қолданысқа енгізіледі) Заңымен.

584-бап. Жалпы ережелер

      1. Өсімдік және орман ресурстарын пайдаланғаны үшін төлемақы (бұдан әрі осы параграфтың мәтіні бойынша – төлемақы):

      мемлекеттік орман қоры және ерекше қорғалатын табиғи аумақтар жерлерін қоспағанда, фармацевтикалық, азық-түліктік және техникалық қажеттіліктер үшін жабайы өсетін өсімдіктердің түрлерін дайындау (жинау) кезінде арнайы пайдалану тәртібімен жерлердің барлық санаттарындағы учаскелерде өсімдіктер ресурстарын пайдаланғаны үшін алынады;

      мемлекеттік орман қоры учаскелерінде орман пайдаланудың мынадай түрлері үшін алынады:

      1) сүрек дайындау;

      2) шайыр мен ағаш шырындарын дайындау;

      3) қосалқы ағаш ресурстарын дайындау (ағаштар мен бұталардың қабықтарын, бұтақтарын, томарларын, тамырларын, жапырақтарын, бүршiктерiн);

      4) орманды жанама пайдалану (шөп шабу, мал жаю, марал шаруашылығы, аң шаруашылығы, омарталар мен ара ұяларын орналастыру, бау шаруашылығы, бақша шаруашылығы, бақ шаруашылығы және өзге де ауыл шаруашылығы дақылдарын өсіру, дәрілік өсімдіктер мен техникалық шикізат, жабайы өсетін жемістер, жаңғақтар, саңырауқұлақтар, жидектер мен басқа да тағамдық өнімдер, мүктер, орман жамылғы мен түскен жапырақтар, қамыс дайындау және жинау);

      5) мемлекеттік орман қоры учаскелерін:

      мәдени-сауықтыру, рекреациялық, туристік және спорттық мақсаттар;

      аңшылық шаруашылығының мұқтаждығы;

      6) мемлекеттік орман қоры учаскелерін ағаш және бұта тұқымдас екпе материалдарын және арнаулы мақсаттағы плантациялық көшеттер өсіру үшін пайдалану.

      2. Осы тараудың мақсаттары үшін орман пайдалануға Қазақстан Республикасы Үкіметінің тиісті шешімі негізінде өсімдіктердің сирек кездесетін және жойылып кету қаупi төнген түрлерін, олардың бөліктерін немесе дериваттарын алып қою да жатқызылады.

      Табиғи ортадан өсімдіктердің сирек кездесетін және жойылып кету қаупi төнген түрлерін, олардың бөліктерін немесе дериваттарын алып қою туралы шешім қабылданған кезде мұндай алып қоюдың көлемдерін, төлемақы мөлшерін және оны төлеу мерзімін Қазақстан Республикасының Үкіметі әрбір жекелеген жағдайда белгілейді.

      3. Мемлекеттік орман қоры учаскелерінде орман пайдалану құқығы Қазақстан Республикасының орман заңнамасында белгіленген тәртіппен және мерзімдерде берілетін ағаш кесу билеті мен орман билеті (бұдан әрі – рұқсат құжаты) негізінде беріледі.

      3-1. Өсімдіктер дүниесін арнайы пайдалану тәртібімен өсімдіктер ресурстарын пайдалану құқығы Қазақстан Республикасының салық заңнамасына сәйкес өсімдіктер ресурстарын пайдаланғаны үшін төлемақы төленген және фармацевтикалық, азық-түліктік және техникалық қажеттіліктер үшін жабайы өсетін өсімдіктерді дайындау (жинау) туралы хабарлама жіберілген жағдайда беріледі.

      4. Мемлекеттік орман иеленушілер (жергілікті атқарушы органдардың орман шаруашылығы мемлекеттік мекемелері; орман шаруашылығы мемлекеттік мекемелері және орман шаруашылығы саласындағы уәкілетті органның мемлекеттік ұйымдары; ерекше қорғалатын табиғи аумақтар саласындағы уәкілетті органның табиғат қорғау мекемелері; көлік саласындағы мемлекеттік саясатты іске асыруды жүзеге асыратын уәкілетті мемлекеттік органның және автомобиль жолдары жөніндегі уәкілетті органның мемлекеттік ұйымдары ведомстволық бағыныстылығына сәйкес) тоқсан сайын, есепті тоқсаннан кейінгі екінші айдың 15-күнінен кешіктірілмейтін мерзімде өзінің тұрған жеріндегі салық органдарына уәкілетті орган белгілеген нысан бойынша төлемақы төлеушілер және салық салу объектілері туралы мәліметтерді ұсынады.

      4-1. Облыстардың, республикалық маңызы бар қалалардың және астананың жергілікті атқарушы органдары тоқсан сайын есепті тоқсаннан (жылдан) кейінгі екінші айдың 15-інен кешіктірілмейтін мерзімде өзінің орналасқан жеріндегі салық органдарына уәкілетті орган белгілеген нысан бойынша өсімдіктер ресурстарын пайдаланғаны үшін төлемақы төлеушілер және салық салу объектілері туралы мәліметтерді ұсынады.

      5. Орман шаруашылығы, ерекше қорғалатын табиғи аумақтар және өсімдіктер дүниесі саласындағы уәкілетті органдар жыл сайын есепті жылдан кейінгі екінші айдың 15-інен кешіктірілмейтін мерзімде өзінің орналасқан жеріндегі салық органдарына уәкілетті орган белгілеген нысан бойынша мөлшері осы баптың 2-тармағына сәйкес айқындалатын төлемақыны төлеушілер және салық салу объектілері туралы мәліметтерді ұсынады.

      Ескерту. 584-бапқа өзгеріс енгізілді – ҚР 20.03.2023 № 213-VII (01.01.2024 бастап қолданысқа енгізіледі) Заңымен.

585-бап. Төлемақы төлеушілер

      1. Мыналар төлемақы төлеушілер болып табылады:

      мемлекеттік орман иеленушілер және Қазақстан Республикасының Орман кодексінде айқындалған тәртіппен орман пайдалану құқығын алған тұлғалар;

      Қазақстан Республикасы Үкіметінің тиісті шешімі негізінде өсімдіктердің сирек кездесетін және жойылып кету қаупi төнген түрлерін, олардың бөліктерін немесе дериваттарын алып қоюға құқық алған тұлғалар;

      фармацевтикалық, азық-түліктік және техникалық қажеттіліктер үшін жабайы өсетін өсімдіктердің түрлерін дайындауды (жинауды) жүзеге асыратын тұлғалар.

      2. Қазақстан Республикасының Жер кодексіне сәйкес өз меншігіндегі немесе ұзақ мерзімді жер пайдаланудағы жеке орман қоры учаскелерінде орман пайдалануды жүзеге асыратын орман иеленушілер орман өсіру үшін нысаналы мақсатты орман пайдалану құқығын алған кезде төлемақы төлеушілер болып табылмайды.

      Ескерту. 585-бапқа өзгеріс енгізілді – ҚР 20.03.2023 № 213-VII (01.01.2024 бастап қолданысқа енгізіледі) Заңымен.

586-бап. Салық салу объектісі

      Мыналарды:

      1) көшеттердің құрамы мен пішінін күтіп-баптау мақсатында кесуді жүзеге асыру, сондай-ақ оның жас талдары ішіндегі толықтығын (жарық түсіру, тазалау) және құндылығы аз ағаш көшеттерін реконструкциялауға және ландшафттарды қалыптастыруға байланысты кесуді реттеу кезінде түбірімен босатылатын сүрек көлемін;

      2) ғылыми-зерттеу жұмыстарын жүргізу үшін алып қойылған ағаш ресурстарының, шайырдың, қосалқы орман ресурстарының көлемін қоспағанда, мыналар:

      мемлекеттік орман қоры және ерекше қорғалатын табиғи аумақтар аумағынан тыс жерде фармацевтикалық, азық-түліктік және техникалық қажеттіліктер үшін жабайы өсетін өсімдіктердің түрлерін дайындау (жинау) көлемі;

      орманды пайдалану көлемі және (немесе) пайдалануға берілетін мемлекеттік орман қоры учаскелерінің, оның ішінде ерекше қорғалатын табиғи аумақтардағы алаңы төлемақы салу объектілері болып табылады.

      Ескерту. 586-бапқа өзгеріс енгізілді – ҚР 20.03.2023 № 213-VII (01.01.2024 бастап қолданысқа енгізіледі) Заңымен.

587-бап. Орман және өсімдіктер ресурстарын пайдаланғаны үшін төлемақы мөлшерлемелері

      Ескерту. 587-баптың тақырыбы жаңа редакцияда – ҚР 20.03.2023 № 213-VII (01.01.2024 бастап қолданысқа енгізіледі) Заңымен.

      1. Осы баптың 2-тармағында көрсетілгендерді қоспағанда, төлемақы мөлшерлемелерін орман шаруашылығы және өсімдіктер дүниесін күзету, қорғау, қалпына келтіру және пайдалану саласындағы уәкілетті органдар айқындаған тәртіпке сәйкес жасалған облыстардың, республикалық маңызы бар қалалардың және астананың жергілікті атқарушы органдарының есеп-қисаптары негізінде облыстардың, республикалық маңызы бар қалалардың және астананың жергілікті өкілді органдары белгілейді.

      2. Түбірімен босатылатын сүрек үшін төлемақы мөлшерлемелері республикалық бюджет туралы заңда белгіленген және орман пайдалануға құқығы туындайтын тиісті қаржы жылының бірінші күніне қолданыста болатын еселенген АЕК мөлшерінде бір тығыз текше метр үшін айқындалады және мыналарды құрайды:

Р/с

Ағаш-бұта тұқымдастарының атауы

Жоғарғы бөлігіндегі дің кесіндісінің диаметріне қарай іске жарамды ағаш, қабықсыз (АЕК)

Қабықты отындық ағаш (АЕК)

ірі (25 см және одан жуан)

орташа (13-тен 24 см-ге дейін)

ұсақ (3-тен 12 см-ге дейін)

1

2

3

4

5

6

1.

Қарағай 

1,48

1,05

0,52

0,21

2.

Шренк шыршасы 

1,93

1,37

0,68

0,27

3.

Сібір шыршасы, майқарағай

1,34

0,95

0,48

0,16

4.

Балқарағай

1,19

0,85

0,41

0,15

5.

Самырсын

2,67

1,91

0,93

0,23

6.

Ағаш тектес арша 

1,79

1,26

0,63

0,27

7.

Емен, шаған 

2,67

1,91

0,93

0,41

8.

Қара қандыағаш, үйеңкі, шегіршін, жөке 

0,60

0,42

0,21

0,14

9.

Сексеуіл




0,60

10.

Қайың

0,69

0,48

0,23

0,16

11.

Көктерек, ағаш тектес тал, терек

0,52

0,37

0,18

0,11

12.

Грек жаңғағы, пісте

3,24

2,32

1,15

0,35

13.

Өрік, аққараған, алша, долана, шие, жиде, шетен, алхоры, мойыл, тұт ағашы, алма ағашы, өзге де ағаш тұқымдастар

1,90

1,35

0,68

0,23

14.

Арша, самырсын өскіні



0,34

0,18

15.

Жыңғыл



0,3

0,25

16.

Сары қараған, бұта тектес талдар, шырғанақ, жүзгін, шеңгел және өзге де бұталар



0,19

0,12

      3. Төлемақы мөлшерлемелеріне мынадай коэффициенттер қолданылады:

      1) кеспеағаш аймағының жалпыға ортақ пайдаланылатын жолдардан қашықтығына қарай:

Р/с

Қашықтық

Коэффициент

1

2

3

1.

10 км-ге дейін

1,30

2.

10,1 - 25 км

1,20

3.

25,1 - 40 км

1,00

4.

40,1 - 60 км

0,75

5.

60,1 - 80 км

0,55

6.

80,1 - 100 км

0,40

7.

100 км-ден көп

0,30

      Кеспеағаш аймағының жалпыға ортақ пайдаланылатын жолдардан қашықтығы кеспеағаш аймағының ортасынан жолға дейінгі қысқа аралық бойынша картографиялық материалдармен айқындалады және жергілікті жердің бедеріне қарай мынадай коэффициенттер бойынша түзету жасалады:

      жазық бедер - 1,1;

      жоталы бедер немесе батпақты жер - 1,25;

      таулы бедер - 1,5;

      2) аралық мақсатта пайдалану үшін ағаш кесуді жүргізу кезінде - 0,6;

      3) басты мақсатта пайдалану үшін іріктеп ағаш кесуді жүргізу кезінде - 0,8;

      4) сүректі 20 градустан жоғары беткейлі тау жоталарынан босату кезінде - 0,7.

      4. Сүректі түбірімен босату кезінде пайда болған кесілген ағаш қалдықтары (ұшар басынан алынған отын) үшін төлемақы мөлшерлемесі осы баптың 2-тармағында көрсетілген тиісті ағаш тұқымдас отындық ағашқа арналған мөлшерлеменің 20 пайызы мөлшерінде белгіленеді.

      5. Мемлекеттік орман қорының және ерекше қорғалатын табиғи аумақтардың аумағынан тыс жерде өсімдіктер ресурстарын пайдаланғаны үшін төлемақы мөлшерлемелері республикалық бюджет туралы заңда белгіленген және пайдалану құқығы туындайтын тиісті қаржы жылының бірінші күніне қолданыста болатын еселенген АЕК мөлшерінде бір килограмм үшін айқындалады.

      Ескерту. 587-бапқа өзгеріс енгізілді – ҚР 20.03.2023 № 213-VII (01.01.2024 бастап қолданысқа енгізіледі) Заңымен.

588-бап. Есептеу мен төлеу тәртiбi

      1. Орманды пайдаланғаны үшін төлемақы сомасын мемлекеттік орман иеленушілер есептейді және мөлшері осы баптың 2-тармағына сәйкес белгіленетін төлемақыны қоспағанда, рұқсат құжатында көрсетіледі.

      1-1. Мемлекеттік орман қорының және ерекше қорғалатын табиғи аумақтардың аумағынан тыс жерде өсімдіктер ресурстарын пайдаланғаны үшін төлемақы сомасын облыстардың, республикалық маңызы бар қалалардың, астананың жергілікті атқарушы органдары есептейді.

      2. Төлемақы мөлшері:

      сүректі түбірімен босатқан кезде – осы Кодекстің 587-бабында белгіленген коэффициенттер ескеріле отырып, орман пайдалану көлемі және төлемақы мөлшерлемелері негізге алына отырып;

      төлемақы мөлшері осы Кодекстің 587-бабының 2-тармағына сәйкес айқындалатын орманды пайдалануды қоспағанда, орман пайдаланудың өзге де түрлері кезінде – орман пайдаланудың көлемі және (немесе) алаңы, облыстардың, республикалық маңызы бар қалалардың және астананың жергiлiктi өкiлдi органдары белгiлейтін орман пайдаланудың өзге де түрлері үшін төлемақы мөлшерлемелері негізге алына отырып айқындалады.

      3. Орманды пайдаланғаны үшін төлемақы сомасы бюджетке орман пайдалану объектісінің орналасқан жері бойынша мынадай мерзімдерде:

      1) ұзақ мерзімді орман пайдалану кезінде – орман пайдаланудың жыл сайынғы көлемінің жалпы сомасының тең үлестерімен тоқсан сайын, есепті тоқсаннан кейінгі айдың 20-күнінен кешіктірілмейтін мерзімде;

      2) қысқа мерзімді орман пайдалану кезінде – рұқсат құжаттарын алғанға дейін немесе алған күні төленеді. Бұл ретте рұқсат құжатында төлем құжатының деректемелері көрсетіле отырып, ақы төлеудің жүргізілгені туралы белгі қойылады;

      3) түбірімен босатылатын сүрек үшін – жазылып берілген ағаш кесу билеттері бойынша жылдық төлемақы сомасының тең үлестерімен тоқсан сайын, есепті тоқсаннан кейінгі айдың 15-күнінен кешіктірілмейтін мерзімде;

      4) өсімдіктердің сирек кездесетін және жойылып кету қаупі төнген түрлерін, олардың бөліктерін немесе дериваттарын алып қойғаны үшін – әрбір жекелеген жағдайда Қазақстан Республикасы Үкіметінің тиісті шешімі негізінде белгіленетін мерзімдерде төленеді.

      3-1. Мемлекеттік орман қорының және ерекше қорғалатын табиғи аумақтардың аумағынан тыс жерде өсімдіктер ресурстарын пайдаланғаны үшін төлемақы сомасы бюджетке пайдалану объектісінің орналасқан жері бойынша тоқсан сайын есепті тоқсаннан кейінгі айдың 20-ынан кешіктірілмейтін мерзімде жылдық төлемақы сомасынан тең үлестермен төленеді.

      4. Егер сүректі түбірімен, шайырды, ағаш шырындарын және қосалқы орман ресурстарын босату кезінде дайындалған сүректің, шайырдың, ағаш шырындарының және қосалқы орман ресурстарының жалпы көлемі ағаш кесу билетінде көзделген көлеммен (алаңмен) сәйкес келмесе, мемлекеттік орман иеленушілер нақты дайындалған көлем үшін төлемақы сомасын қайта есептеуді жүргізеді. Қайта есептеу кезінде белгіленген төлемақы сомасы оны төлеудің кезекті мерзімінде төленеді.

      5. Кезекті мерзімге кесуге берілетін кесілмеген ағаштар, сондай-ақ алдыңғы жылы кесу басталмаған кеспеағаш аймағы үшін төлемақы сомасын төлеу осы Кодекстің 587-бабында айқындалған тәртіппен жүргізіледі.

      6. Төлемақы сомасын төлеу екінші деңгейдегі банктер немесе банк операцияларының жекелеген түрлерiн жүзеге асыратын ұйымдар арқылы аудару не оны орман шаруашылығы саласындағы уәкілетті орган белгілеген нысан бойынша қатаң есептілік бланкілері негізінде мемлекеттік орман иеленушілер кассаларына қолма-қол ақшалай енгізу жолымен жүргізіледі.

      Қолма-қол ақшамен қабылданған төлемақы сомаларын мемлекеттік орман иеленушілер ақша қабылдау жүзеге асырылған күннен бастап келесі операциялық күннен кешіктірмей екінші деңгейдегі банктерге немесе банк операцияларының жекелеген түрлерiн жүзеге асыратын ұйымдарға кейіннен оларды бюджетке есепке жатқызу үшін тапсырады. Егер қолма-қол ақшаның күн сайынғы түсімдері АЕК-тің 10 еселенген мөлшерінен аз болса, бюджетке есепке жатқызу үшін ақшаны тапсыру ақша қабылдау жүзеге асырылған күннен бастап операциялық үш күнде бір рет жүзеге асырылады.

      7. Жеке тұлғалар төлемақы сомасын қолма-қол ақшамен төлеген кезде қатаң есептілік бланкілеріне мемлекеттік орман иеленушілердің бизнес-сәйкестендіру нөмірі қойылады.

      Ескерту. 588-бапқа өзгеріс енгізілді – ҚР 20.03.2023 № 213-VII (01.01.2024 бастап қолданысқа енгізіледі) Заңымен.

7-параграф. Ерекше қорғалатын табиғи аумақтарды пайдаланғаны үшін төлемақы

      Ескерту. 7-параграф алып тасталды – ҚР 08.07.2024 № 119-VIII (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі) Заңымен.

8-параграф. Радиожиілік спектрін пайдаланғаны үшін төлемақы

593-бап. Жалпы ережелер

      1. Радиожиiлiк спектрiн пайдаланғаны үшiн төлемақы (бұдан әрi осы параграфтың мақсаттарында – төлемақы) байланыс саласындағы мемлекеттік саясатты іске асыруды жүзеге асыратын уәкілетті мемлекеттік орган бөлген радиожиiлiк спектрiнiң номиналдары (белдеулер, диапазондар) (бұдан әрi – радиожиiлiк спектрiнiң номиналдары) үшiн алынады.

      2. Радиожиiлiк спектрiн пайдалану құқығы "Байланыс туралы" Қазақстан Республикасының Заңында айқындалған тәртiппен байланыс саласындағы мемлекеттік саясатты іске асыруды жүзеге асыратын уәкілетті мемлекеттік орган берген рұқсат құжаттарымен куәландырылады.

      3. "Байланыс туралы" Қазақстан Республикасының Заңына сәйкес радиожиілік спектрін пайдалана отырып байланыс саласындағы қызметтер көрсету жөніндегі кәсіпкерлік қызметті жүзеге асырғаны үшін бюджетке төлеуге жататын бiржолғы төлемақы сомасы төлемақы есебiне есепке жатқызылмайды.

      4. Байланыс саласындағы мемлекеттік саясатты іске асыруды жүзеге асыратын уәкiлеттi мемлекеттiк органның аумақтық бөлімшелері төлеушілердің тұрған жерiндегі салық органдарына уәкiлеттi орган белгiлеген нысан бойынша төлеушілер туралы, салық салу объектiлерi, берілген рұқсаттар, олардың қолданылу кезеңі, берілген рұқсаттарға енгізілген өзгерістер мен толықтырулар, салық төлеушілерге жіберілген хабарламалар туралы және төлемақы сомалары туралы мәлiметтерді мынадай мерзімдерде:

      1) осы Кодекстің 596-бабы 3-тармағының бірінші бөлігінде белгіленген жағдайда – салықтық кезеңнің 25 ақпанынан кешіктірмей;

      2) осы Кодекстің 596-бабы 3-тармағының екінші бөлігінде белгіленген жағдайда, салық төлеуші радиожиілік спектрін пайдалануға рұқсат алған айдан кейінгі айдың 25-күнінен кешіктірмей ұсынады.

      5. Байланыс саласындағы мемлекеттік саясатты іске асыруды жүзеге асыратын уәкiлеттi мемлекеттiк органның аумақтық бөлімшелері есепті тоқсаннан кейінгі айдың 25-күнінен кешіктірілмейтін мерзімде төлеушілердің тұрған жеріндегі салық органдарына уәкілетті орган белгілеген нысан бойынша радиожиілік спектрін пайдалана отырып, байланыс саласындағы қызметтер көрсету жөніндегі кәсіпкерлік қызметті жүзеге асырғаны үшін біржолғы төлемақыны төлеушілер, бюджетке төлеуге жататын осындай біржолғы төлемақы сомалары және оны төлеу мерзімдері туралы мәліметтерді ұсынады.

594-бап. Төлемақы төлеушiлер

      1. Қазақстан Республикасының заңнамасында белгiленген тәртiппен радиожиiлiк спектрiн пайдалану құқығын алған тұлғалар төлемақы төлеушiлер болып табылады.

      2. Заңды тұлға өз шешімімен өзінің құрылымдық бөлімшесін осындай құрылымдық бөлімше пайдаланатын радиожиiлiк спектрiнің номиналдары үшін төлемақыны дербес төлеуші деп тануға құқылы.

      Заңды тұлғаның шешімі немесе осындай шешімнің күшін жою мұндай шешім қабылданған жылдан кейінгі жылдың 1 қаңтарынан бастап қолданысқа енгізіледі.

      Егер заңды тұлға өз шешімімен заңды тұлғаның жаңадан құрылған құрылымдық бөлімшесін төлемақыны дербес төлеуші деп таныса, онда мұндай шешім осы құрылымдық бөлімше құрылған күннен бастап немесе осы құрылымдық бөлімше құрылған жылдан кейінгі жылдың 1 қаңтарынан бастап қолданысқа енгізіледі.

      3. Мыналар:

      1) өздерiне жүктелген негiзгi функционалдық мiндеттерді орындаған кезде радиожиiлiк спектрiн пайдаланатын мемлекеттiк мекемелер;

      2) осы Кодекстің 550-бабы 3-тармағының 4) тармақшасында көрсетілген радиожиілік спектрін пайдалануға рұқсаттар берілген кезде алынатын алымды төлеушілер;

      3) бір станцияға пайдаланылатын жиіліктер үшін ОТ-диапазонды (27 МГц) радиостанциялардың иелері төлемақы төлеушiлер болып табылмайды.

595-бап. Төлемақы мөлшерлемелері

      1. Жылдық төлемақы мөлшерлемелері республикалық бюджет туралы заңда белгiленген және салықтық кезеңнiң бiрiншi күнiне қолданыста болатын АЕК-тің еселенген мөлшерiнде айқындалады.

      2. Радиобайланыстың мынадай түрлері үшін жылдық төлемақы мөлшерлемелері мыналарды құрайды:

Р/с

Радиобайланыс түрлерi

Пайдалану аумағы

Төлемақы мөлшерлемесі (АЕК)

1.

Дербес радиошақыру радиожүйелерi (енi 25 кГц жиiлiк берілгені үшiн)

облыс, республикалық маңызы бар қала және астана

10

2.

Транкинг байланысы (қабылдауға енi 25 кГц/беруге 25 кГц радиоарна үшiн)



2.1.


республикалық маңызы бар қала және астана

140

2.2.


халқының саны 50 мың адамнан асатын елдi мекен

80

2.3.


қалған әкiмшiлiк-аумақтық бiрлiктер (аудандық маңызы бар қала, аудан, кент, ауыл, ауылдық округ)

10

3.

УҚТ-диапазонды радиобайланыс (қабылдауға енi 25 кГц/беруге 25 кГц дуплекстi арна үшiн)



3.1.


республикалық маңызы бар қала және астана

80

3.2.


халқының саны 50 мың адамнан асатын елдi мекен

60

3.3.


қалған әкiмшiлiк-аумақтық бiрлiктер (аудандық маңызы бар қала, аудан, кент, ауыл, ауылдық округ)

15

4.

УҚТ-диапазонды радиобайланыс (енi 25 кГц симплекстi арна үшiн)



4.1.


республикалық маңызы бар қала және астана

30

4.2.


халқының саны 50 мың адамнан асатын елдi мекен

20

4.3.


қалған әкiмшiлiк-аумақтық бiрлiктер (аудандық маңызы бар қала, аудан, кент, ауыл, ауылдық округ)

10

5.

Таратқыштың шығу қуаты:
- 50 Вт-қа дейiн;
- 50 Вт-тан жоғары болған кезде ҚT-байланыс (бiр жиiлiк берілгені үшiн)

облыс, республикалық маңызы бар қала және астана

10
20

6.

Радиоұзартқыштар (арна үшiн)

облыс, республикалық маңызы бар қала және астана

2

7.

Ұялы байланыс (қабылдауға енi 1 МГц/беруге 1 МГц жиiлiктер белдеуi үшiн)

облыс, республикалық маңызы бар қала және астана

2 300

8.

Жаһандық дербес жылжымалы спутниктік байланыс (қабылдауға енi 100 кГц/ беруге 100 кГц жиiлiктердiң дуплекстi белдеуi үшiн)

Қазақстан Республикасы

20

9.

HUB-технологиясы бар спутниктік байланыс (HUB-қа пайдаланылатын, қабылдауға белдеуi 100 кГц/беруге 100 кГц болатын енi үшiн)

Қазақстан Республикасы

30

9.1.

Геостационарлық емес спутниктер қолданылатын спутниктік байланыс (түйіндесу станциясының бір қабылдау-беру құрылғысына, белдеуі қабылдауға 2МГц/беруге 2МГц болатын ені үшін)

Қазақстан Республикасы

1

10.

HUB-технологиясынсыз спутниктік байланыс (бiр станция пайдаланатын жиiлiктер үшiн)

Қазақстан Республикасы

100

11.

Радиореле желiлері (бiр аралықтағы дуплекстi ұңғыма үшiн):



11.1.

жергiлiктi

аудан, қала, кент, ауыл, ауылдық округ

40

11.2.

аймақтық және магистральдық

Қазақстан Республикасы

10

12.

Сымсыз радиоға қолжетiмдiлiк жүйелерi (қабылдауға енi 25 кГц/беруге 25 кГц дуплекстi арна үшiн)



12.1.


халқының саны 50 мың адамнан асатын елдi мекен

25

12.2.


қалған әкiмшiлiк-аумақтық бiрлiктер (аудандық маңызы бар қала, аудан, кент, ауыл, ауылдық округ)

2

13.

КБС-технологиясы пайдаланылған кезде сымсыз радиоға қолжетiмдiлiк жүйелерi (қабылдауға енi 2 МГц/беруге 2 МГц дуплекстi арна үшiн)



13.1.


республикалық маңызы бар қала және астана

140

13.2.


халқының саны 50 мың адамнан асатын елдi мекен
 

70

13.3.


қалған әкiмшiлiк-аумақтық бiрлiктер (аудандық маңызы бар қала, аудан, кент, ауыл, ауылдық округ)

5

14.

Эфирлiк-кәбілдік телевизия (8 МГц жиiлiктер белдеуi үшiн)



14.1.


халқының саны 200 мың адамнан асатын елдi мекен

300

14.2.


халқының саны 50 мыңнан 200 мың адамға дейін болатын елдi мекен

135

14.3.


халқының саны 50 мың адамға дейiн болатын аудандық маңызы бар қала, аудан

45

14.4.


қалған әкiмшiлiк-аумақтық бiрлiктер (кент, ауыл, ауылдық округ)

5

15.

Теңiздегi радиобайланыс (радиомодем, жағалаулық байланыс, телеметрия, радиолокациялық және т.б.), бiр радиоарна үшiн

облыс

10

      3. Цифрлық эфирлік телерадио хабарларын тарату үшін жылдық төлемақы мөлшерлемелері мыналарды құрайды:

Р/с

Цифрлық эфирлік телерадио хабарларын тарату үшін жиіліктер диапазоны

Пайдалану аумағы

Төлемақы мөлшерлемесі (АЕК)

1

2

3

4

1.

Телевизия/жиіліктердің метрлік диапазоны



1.1.

Таратушы радиоэлектрондық құралдың қуаты 50 Вт-ты қоса алғанға дейін

республикалық маңызы бар қала және астана

81



облыс

15

1.2.

Таратушы радиоэлектрондық құралдың қуаты 250 Вт-ты қоса алғанға дейін

республикалық маңызы бар қала және астана

361



облыс

65

1.3.

Таратушы радиоэлектрондық құралдың қуаты 500 Вт-ты қоса алғанға дейін

республикалық маңызы бар қала және астана

957



облыс

174

1.4.

Таратушы радиоэлектрондық құралдың қуаты 1000 Вт-ты қоса алғанға дейін

республикалық маңызы бар қала және астана

1 353



облыс

245

1.5.

Таратушы радиоэлектрондық құралдың қуаты 1000 Вт-тан жоғары

республикалық маңызы бар қала және астана

2 344



облыс

425

2.

Телевизия/ жиіліктердің дециметрлік диапазоны



2.1.

Таратушы радиоэлектрондық құралдың қуаты 50 Вт-ты қоса алғанға дейін

республикалық маңызы бар қала және астана

51



облыс

9

2.2.

Таратушы радиоэлектрондық құралдың қуаты 250 Вт-ты қоса алғанға дейін

республикалық маңызы бар қала және астана

228



облыс

41

2.3.

Таратушы радиоэлектрондық құралдың қуаты 500 Вт-ты қоса алғанға дейін

республикалық маңызы бар қала және астана

605



облыс

110

2.4.

Таратушы радиоэлектрондық құралдың қуаты 1000 Вт-ты қоса алғанға дейін

республикалық маңызы бар қала және астана

855



облыс

155

2.5.

Таратушы радиоэлектрондық құралдың қуаты 1000 Вт-тан жоғары

республикалық маңызы бар қала және астана

1 481



облыс

269

      4. Алты айды қоса алғанға дейінгі мерзімде тәжірибелік пайдалануды, жарыстарды, көрмелер мен өзге де іс-шараларды өткізу кезеңіне радиожиілік спектрін пайдаланған кезде төлемақы радиобайланыстың түріне, радиожиілік спектрін пайдалану аумағына және таратушы радиоэлектрондық құралдың қуатына қарай, оны нақты пайдалану мерзіміне сәйкес келетін мөлшерде, бірақ жылдық төлемақы мөлшерлемесінің кемінде 1/12 мөлшерінде белгіленеді.

      Ені осы баптың 2 және 3-тармақтарында көрсетілгеннен ерекшеленетін дуплексті (симплексті) арнаның белдеуін пайдалана отырып технологиялар қолданылған жағдайда, төлемақы мөлшерлемелері төлеуші осы баптың 2 және 3-тармақтарында көрсетілген дуплексті (симплексті) арна белдеуінің еніне нақты қолданатын дуплексті (симплексті) арна белдеуі енінің үлес салмағы негізге алына отырып айқындалады.

      Кең белдеулі сигнал технологиясы пайдаланылған кезде қабылдауға енi 2 МГц/беруге 2 МГц болатын белдеу үшiн төлемақы алынады.

      Ескерту. 595-бап жаңа редакцияда - ҚР 28.12.2018 № 210-VІ (01.01.2019 бастап қолданысқа енгізіледі); өзгеріс енгізілді – ҚР 11.07.2022 № 135-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

596-бап. Есептеу мен төлеу тәртібі

      1. Төлемақы сомасын байланыс саласындағы мемлекеттік саясатты іске асыруды жүзеге асыратын уәкілетті мемлекеттік орган рұқсат құжаттарында көрсетілген техникалық өлшемдерге, оның ішінде таратушы радиоэлектрондық құралдың қуатына сәйкес радиобайланыс түріне және радиожиілік спектрін пайдалану аумағына қарай жылдық төлемақы мөлшерлемелерінің негізінде есептейді.

      2. Егер салықтық кезеңде радиожиілік спектрін пайдалану кезеңі бір жылдан аз болса, төлемақы сомасы бір жылға есептелген төлемақы сомасын он екіге бөліп, бір жылда радиожиілік спектрі пайдаланылған нақты кезең айларының тиісті санына көбейту арқылы айқындалады.

      Бұл ретте радиожиілік спектрін пайдаланудың нақты кезеңі салықтық кезеңнің басынан бастап (егер рұқсат құжатының негізінде радиожиілік спектрін пайдалану құқығы салықтық кезең басталатын күнге қолданыста болса (пайда болса)) немесе осындай құқық пайда болған айдың 1-күнінен бастап осындай құқық тоқтатылатын (тоқтатылған) айдың 1-күніне дейін немесе салықтық кезеңнің соңына дейін (егер осындай құқық салықтық кезең аяқталатын күні болса (қолданыста болса)) айқындалады.

      3. Байланыс саласындағы мемлекеттік саясатты іске асыруды жүзеге асыратын уәкілетті мемлекеттік органдар жылдық төлемақы сомасын көрсете отырып, хабарлама жазады және оны төлемақы төлеушілерге ағымдағы есепті кезеңнің 20 ақпанынан кешіктірмей жібереді.

      Радиожиілік спектрін пайдалану құқығын куәландыратын рұқсат құжаты көрсетілген мерзімнен кейін алынған жағдайда, байланыс саласындағы мемлекеттік саясатты іске асыруды жүзеге асыратын уәкілетті мемлекеттік орган салық төлеушіге төлемақы сомасын көрсете отырып, салық төлеуші радиожиілік спектрін пайдалануға рұқсат алған айдан кейінгі айдың 20-күнінен кешіктірмей хабарлама жібереді.

      4. Егер осы тармақта өзгеше белгіленбесе, жылдық төлемақы сомасы төлемақы төлеушінің тұрған жері бойынша бюджетке тең үлестермен ағымдағы жылғы 25 наурыздан, 25 маусымнан, 25 қыркүйектен және 25 желтоқсаннан кешіктірілмей төленеді.

      Радиожиілік спектрін пайдалануға рұқсат құжаты жоғарыда санамаланған төлеу мерзімдерінің бірінен кейін алынған жағдайларда, осы баптың 3-тармағында көрсетілген хабарлама алынғаннан кейінгі келесі кезекті төлеу мерзімі төлемақыны бюджетке енгізудің алғашқы мерзімі болып табылады.

      Бұл ретте бюджетке төлеуге жататын төлемақы сомасы ағымдағы салықтық кезеңдегі алдағы төлеу мерзімдеріне тең үлестермен қайта бөлінеді.

      5. Қазақстан Республикасында қызметін жүзеге асырмайтын және Қазақстан Республикасының салық төлеушілері ретінде тіркелмеген шетелдіктер, азаматтығы жоқ адамдар және бейрезидент-заңды тұлғалар төлемақыны радиожиілік спектрін пайдалануға рұқсат құжатында көрсетілген радиожиілік спектрін пайдалануға құқықтың бүкіл қолданылу кезеңі үшін, бірақ осындай рұқсат алынған айдан кейінгі айдың 25-күнінен кешіктірілмейтін мерзімде, кемінде 1 ай бұрын байланыс саласындағы мемлекеттік саясатты іске асыруды жүзеге асыратын уәкілетті мемлекеттік органның тұрған жері бойынша бюджетке төлейді.

597-бап. Салықтық кезең

      Салықтық кезең осы Кодекстің 314-бабына сәйкес айқындалады.

9-параграф. Қалааралық және (немесе) халықаралық телефон байланысын, сондай-ақ ұялы байланысты бергені үшін төлемақы

598-бап. Жалпы ережелер

      1. Қалааралық және (немесе) халықаралық телефон байланысын, сондай-ақ ұялы байланысты бергені үшін төлемақы (бұдан әрі осы параграфтың мақсаттарында – төлемақы):

      1) қалааралық және (немесе) халықаралық телефон байланысын;

      2) ұялы байланысты беру құқығы үшін алынады.

      2. Қалааралық және (немесе) халықаралық телефон байланысын, сондай-ақ ұялы байланысты беру құқығы Қазақстан Республикасының заңнамасында айқындалған тәртіппен байланыс саласындағы мемлекеттік саясатты іске асыруды жүзеге асыратын уәкілетті мемлекеттік орган берген рұқсат құжаттарымен куәландырылады.

      3. Байланыс саласындағы мемлекеттік саясатты іске асыруды жүзеге асыратын уәкiлеттi мемлекеттiк органның аумақтық бөлімшелері төлемақы төлеушілердің тұрған жерiндегі салық органдарына уәкiлеттi орган белгiлеген нысан бойынша төлеушілер, төлемақы салынатын объектiлерi, берілген рұқсаттар, олардың қолданылу кезеңі, берілген рұқсаттарға енгізілген өзгерістер мен толықтырулар, төлемақы сомалары туралы мәлiметтерді мынадай мерзімдерде:

      1) осы Кодекстің 602-бабы 3-тармағының бірінші бөлігінде белгіленген жағдайда – салықтық кезеңнің 25 ақпанынан кешіктірмей;

      2) осы Кодекстің 602-бабы 3-тармағының екінші бөлігінде белгіленген жағдайда, салық төлеуші қалааралық және (немесе) халықаралық телефон байланысын, сондай-ақ ұялы байланысты беруге рұқсат алған айдан кейінгі айдың 25-күнінен кешіктірмей ұсынады.

599-бап. Төлемақы төлеушілер

      "Байланыс туралы" Қазақстан Республикасының Заңында айқындалған тәртіппен қалааралық және (немесе) халықаралық телефон байланысын, сондай-ақ ұялы байланысты беру құқығын алған қалааралық және (немесе) халықаралық телефон байланысы, сондай-ақ ұялы байланыс операторлары болып табылатын заңды тұлғалар төлемақы төлеушілер болып табылады.

600-бап. Салықтық кезең

      Төлемақыны есептеу үшін 1 қаңтар – 31 желтоқсан аралығындағы күнтізбелік жыл салықтық кезең болып табылады.

601-бап. Төлемақы мөлшерлемелері

      Төлемақы мөлшерлемелерін Қазақстан Республикасының Үкіметі белгілейді.

602-бап. Есептеу мен төлеу тәртібі

      1. Төлемақы сомасын байланыс саласындағы мемлекеттік саясатты іске асыруды жүзеге асыратын уәкілетті мемлекеттік орган төлеушілердің алдыңғы жыл үшін электр байланысы (телекоммуникациялар) қызметтерін көрсетуден түскен кірістерін және белгіленген төлемақы мөлшерлемелерін негізге ала отырып есептейді.

      2. Егер есепті салықтық кезеңде қалааралық және (немесе) халықаралық телефон байланысын, сондай-ақ ұялы байланысты беру кезеңі бір жылдан аз болса, төлемақы сомасы бір жылға есептелген төлемақы сомасын он екіге бөліп, есепті кезеңде қалааралық және (немесе) халықаралық телефон байланысы, сондай-ақ ұялы байланыс берілген айлардың нақты санына көбейту арқылы айқындалады.

      Бұл ретте есепті салықтық кезеңде қалааралық және (немесе) халықаралық телефон байланысын, сондай-ақ ұялы байланысты берудің нақты кезеңі салықтық кезеңнің басынан бастап (егер рұқсат құжатының негізінде қалааралық және (немесе) халықаралық телефон байланысын, сондай-ақ ұялы байланысты беру құқығы салықтық кезең басталатын күнге қолданыста болса (пайда болса)) немесе осындай құқық пайда болған айдың 1-күнінен бастап осындай құқық тоқтатылған айдың 1-күніне дейін немесе салықтық кезеңнің соңына дейін (егер осындай құқық салықтық кезең аяқталатын күні болса (қолданыста болса)) айқындалады.

      3. Байланыс саласындағы мемлекеттік саясатты іске асыруды жүзеге асыратын уәкілетті мемлекеттік орган жылдық төлемақы сомасын көрсете отырып, хабарлама жазады және оны төлеушіге ағымдағы есепті кезеңнің 20 ақпанынан кешіктірмей жібереді.

      Құқықты куәландыратын рұқсат құжаты осы тармақтың бірінші бөлігінде белгіленген мерзімнен кейін алынған жағдайда байланыс саласындағы мемлекеттік саясатты іске асыруды жүзеге асыратын уәкілетті мемлекеттік орган төлеушіге төлемақы сомасын көрсете отырып, салық төлеуші қалааралық және (немесе) халықаралық телефон байланысын, сондай-ақ ұялы байланысты беруге рұқсат алған айдан кейінгі айдың 20-күнінен кешіктірілмейтін мерзімде хабарлама жібереді.

      4. Егер осы тармақта өзгеше белгіленбесе, жылдық төлемақы сомасы төлемақы төлеушінің тұрған жері бойынша бюджетке тең үлестермен ағымдағы жылғы 25 наурыздан, 25 маусымнан, 25 қыркүйектен және 25 желтоқсаннан кешіктірілмейтін мерзімде төленеді.

      Қалааралық және (немеес) халықаралық телефон байланысын, сондай-ақ ұялы байланысты беру құқығын куәландыратын рұқсат құжаты жоғарыда санамаланған төлемақы төлеу мерзімдерінің бірінен кейін алынған жағдайларда, осы баптың 3-тармағында көрсетілген хабарлама алынғаннан кейінгі келесі кезекті төлеу мерзімі бюджетке төлемақы енгізудің алғашқы мерзімі болып табылады.

      Бұл ретте бюджетке төлеуге жататын төлемақы сомасы ағымдағы жылы алдағы төлеу мерзімдеріне тең үлестермен қайта бөлінеді.

10-параграф. Сыртқы (көрнекі) жарнаманы орналастырғаны үшін төлемақы

603-бап. Жалпы ережелер

      1. Сыртқы (көрнекі) жарнаманы орналастырғаны үшін төлемақы (бұдан әрі осы параграфтың мақсаттарында – төлемақы) сыртқы (көрнекі) жарнаманы елді мекендердегі үй-жайлардың шегінен тыс ашық кеңістікте, жалпыға ортақ пайдаланылатын автомобиль жолдарының бөлінген белдеуінде, елді мекендерден тыс жердегі үй-жайлардың шегінен тыс ашық кеңістікте және жалпыға ортақ пайдаланылатын автомобиль жолдарының бөлінген белдеуінен тыс жерде орналастырғаны үшін алынады.

      2. Тиісті хабарлама жіберілмеген жағдайда, сыртқы (көрнекі) жарнаманы нақты орналастыру төлемақы сомасын өндіріп алу және бюджетке енгізу үшін негіз болып табылады.

      3. Жергілікті атқарушы органдар ай сайын, есепті айдан кейінгі айдың 15-күнінен кешіктірілмейтін мерзімде сыртқы (көрнекі) жарнама орналастырылған жердегі салық органдарына төлемақы төлеушілер, төлемақы сомалары, сыртқы (көрнекі) жарнаманың орналастырылу кезеңі мен орны, хабарламаның жіберілгені (жіберілмегені) туралы мәліметтерді уәкілетті орган белгілеген нысан бойынша ұсынады.

      Ескерту. 603-бап жаңа редакцияда - ҚР 08.01.2019 № 215-VI Заңымен (алғашқы ресми жарияланған күнінен кейін үш ай өткен соң қолданысқа енгізіледі).

604-бап. Төлемақы төлеушілер

      1. Сыртқы (көрнекі) жарнаманы орналастыратын тұлғалар төлемақы төлеушілер болып табылады.

      2. Заңды тұлға өз шешімімен өзінің құрылымдық бөлімшесін төлемақыны дербес төлеуші деп тануға құқылы.

      Заңды тұлғаның шешімі немесе осындай шешімнің күшін жою мұндай шешім қабылданған жылдан кейінгі жылдың 1 қаңтарынан бастап қолданысқа енгізіледі.

      Егер заңды тұлға заңды тұлғаның жаңадан құрылған құрылымдық бөлімшесін төлемақы төлеуші деп таныса, онда мұндай шешім осы құрылымдық бөлімше құрылған күннен бастап немесе осы құрылымдық бөлімше құрылған жылдан кейінгі жылдың 1 қаңтарынан бастап қолданысқа енгізіледі.

      3. Қазақстан Республикасының мемлекеттік органдары өздеріне жүктелген функционалдық міндеттерді іске асыруға байланысты орналастырылатын сыртқы (көрнекі) жарнама бойынша төлемақы төлеушілер болып табылмайды.

605-бап. Төлемақы мөлшерлемелері

      1. Төлемақы мөлшерлемелері республикалық бюджет туралы заңда белгіленген және сыртқы (көрнекі) жарнаманы орналастыру жүзеге асырылатын тиісті күнтізбелік айдың бірінші күніне қолданыста болатын АЕК-тің еселенген мөлшерінде айқындалады.

      2. Халықаралық және республикалық маңызы бар жалпыға ортақ пайдаланылатын автомобиль жолдарының бөлінген белдеуінде орналастырылатын сыртқы (көрнекі) жарнама жағының ауданы үш шаршы метрге дейін болатын сыртқы (көрнекі) жарнаманы орналастырғаны үшін базалық ай сайынғы төлемақы мөлшерлемелері мыналарды құрайды:

Р/с

Жолдар санаты

Төлемақы мөлшерлемесі (АЕК)

1

2

3

1.

Қалаға кіреберістер

8

2.

I, II

7

3.

III

3

4.

IV

2

      Сыртқы (көрнекі) жарнама жағының ауданы үш және одан да көп шаршы метр болатын мұндай жарнаманы орналастыру кезінде базалық ай сайынғы төлемақы мөлшерлемелері орналастырылатын сыртқы (көрнекі) жарнама жағы ауданының үш шаршы метрге қатысты ұлғаюына пропорционалды түрде көтеріледі.

      3. Сыртқы (көрнекі) жарнаманы елді мекендердегі үй-жайлардың шегінен тыс ашық кеңістікте, облыстық және аудандық маңызы бар жалпыға ортақ пайдаланылатын автомобиль жолдарының бөлінген белдеуінде, елді мекендерден тыс жердегі үй-жайлардың шегінен тыс ашық кеңістікте және жалпыға ортақ пайдаланылатын автомобиль жолдарының бөлінген белдеуінен тыс жерде орналастырғаны үшін базалық ай сайынғы төлемақы мөлшерлемелері сыртқы (көрнекі) жарнаманың орналасқан жері және оны орналастыру жағының ауданы негізге алына отырып белгіленеді:

№ р/с

Сыртқы (көрнекі) жарнама түрлері

Сыртқы (көрнекі) жарнаманы орналастырудың бір жағы үшін төлемақы мөлшерлемелері (АЕК)



республикалық маңызы бар қалада және астанада

облыстық маңызы бар қалада және облыстық маңызы бар жалпыға ортақ пайдаланылатын автомобиль жолдарының бөлінген белдеуінде

аудандық маңызы бар қалада, ауылда, кентте, аудандық маңызы бар жалпыға ортақ пайдаланылатын автомобиль жолдарының бөлінген белдеуінде, елді мекендерден тыс жерде және жалпыға ортақ пайдаланылатын автомобиль жолдарының бөлінген белдеуінен тыс жерде

1

2

3

4

5

1.

Бейнекөрініс арқылы таратылатын сыртқы (көрнекі) жарнаманы қоспағанда, 2 ш.м-ге дейінгі сыртқы (көрнекi) жарнама

2

1

0,5

2.

Лайтбокстар (сити-форматта)

3

2

1

3.

Бейнекөрініс арқылы таратылатын сыртқы (көрнекi) жарнаманы қоспағанда, ауданы мынадай сыртқы (көрнекі) жарнама:




3.1.

2-ден 5 ш.м-ге дейін

5

3

1

3.2.

5-тен 10 ш.м-ге дейін

10

5

2

3.3.

10-нан 20 ш.м-ге дейін

20

10

3

3.4.

20-дан 30 ш.м-ге дейін

30

15

5

3.5.

30-дан 50 ш.м-ге дейін

50

20

7

3.6.

50-ден 70 ш.м-ге дейін

70

30

12

3.7.

70 ш.м-ден жоғары

100

50

25

4.

Шатырүсті жарықты сыртқы (көрнекі) жарнама (жарық-динамикалық панно немесе көлемді неонды әріптер):




4.1.

30 ш.м-ге дейін

30

20

6

4.2.

30 ш.м-ден жоғары

50

30

8

5.

Бейнекөрініс арқылы таратылатын сыртқы (көрнекi) жарнаманы қоспағанда, палаткалардағы, тенттердегі, шатырлардағы, бастырмалардағы, қалқа-шатырлардағы, тулардағы, вымпелдардағы, штандарттардағы, көше жиһаздарындағы (жабдықтарындағы) сыртқы (көрнекі) жарнама:




5.1.

5 ш.м-ге дейін

1

1

0

5.2.

5-тен 10 ш.м-ге дейін

2

1

0

5.3.

10 ш.м-ден жоғары

3

2

1

6.

Бейнекөрініс арқылы таратылатын сыртқы (көрнекi) жарнаманы қоспағанда, уақытша типтегі дүңгіршектердегі сыртқы (көрнекі) жарнама:




6.1.

2 ш.м-ге дейін

2

1

0

6.2.

2-ден 5 ш.м-ге дейін

2

1

0

6.3.

5-тен 10 ш.м-ге дейін

3

2

1

6.4.

10 ш.м-ден жоғары

8

4

2

7.

Жылжымалы жайма жарнама

10

5

1

8.

Бейнекөрініс арқылы таратылатын, ауданы мынадай сыртқы (көрнекі) жарнама:




8.1.

20 ш.м-ге дейін

20

14

6

8.2.

20 ш.м-ден жоғары

30

24

16

9.

Жүгіртпе жол арқылы таратылатын сыртқы (көрнекі) жарнама

3

2

1

      Облыстардың, республикалық маңызы бар қалалардың және астананың жергілікті өкілді органдарының елді мекендердегі үй-жайлардың шегінен тыс ашық кеңістікте және облыстық маңызы бар жалпыға ортақ пайдаланылатын автомобиль жолдарының бөлiнген белдеуiнде орналастырылатын сыртқы (көрнекі) жарнама бойынша базалық ай сайынғы төлемақы мөлшерлемелерінің мөлшерін сыртқы (көрнекі) жарнаманың орналасқан жеріне қарай екі еседен асырмай арттыруға құқығы бар.

      Ескертпе. Сыртқы (көрнекі) жарнаманы орналастыру жағы деп, орналастырылатын сыртқы (көрнекі) жарнаманың, оның ішінде көріністердің, бейнекөріністердің, қазақ және орыс тілдеріндегі жүгіртпе жолдардың санына қарамастан, сыртқы (көрнекі) жарнаманың орналасқан жері мен оны орналастыру жағының алаңы негізге алынатын сыртқы (көрнекі) жарнама объектісінің жағы түсініледі.

      Ескерту. 605-бапқа өзгеріс енгізілді - ҚР 08.01.2019 № 215-VI (алғашқы ресми жарияланған күнінен кейін үш ай өткен соң қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

606-бап. Есептеу, төлеу тәртібі мен төлеу мерзімдері

      1. Төлемақы мөлшері төлемақы мөлшерлемелері және сыртқы (көрнекі) жарнаманы орналастырудың:

      1) хабарламада көрсетілген;

      2) сыртқы (көрнекі) жарнама хабарлама жіберілмей орналастырылған жағдайда, республикалық маңызы бар қаланың, астананың, облыстық маңызы бар қаланың және ауданның жергілікті атқарушы органы белгілеген нақты мерзімі негізге алына отырып есептеледі.

      Сыртқы (көрнекі) жарнама күнтізбелік бір айдан аз мерзімге орналастырылған кезде төлемақы мөлшері күнтізбелік бір ай үшін айқындалады.

      2. Бюджетке енгізілуге жататын төлемақы сомасы ай сайын, ағымдағы айдың 25-күнінен кешіктірілмейтін мерзімде төленеді.

      Бұл ретте сыртқы (көрнекі) жарнама хабарлама негізінде орналастырылған жағдайда, жарнаманы орналастырудың бірінші айы үшін төлемақы төлеу хабарлама жіберілгенге дейін жүргізілуге тиіс.

      3. Республикалық маңызы бар қалалардың, астананың, облыстық маңызы бар қалалардың және аудандардың жергілікті атқарушы органдарына хабарлама жіберілген кезде төлемақы төлеушілер сыртқы (көрнекі) жарнаманы орналастырудың бірінші айы үшін төлемақы сомасының бюджетке енгізілгенін растайтын құжатты қоса береді.

      4. Төлемақы сомасы сыртқы (көрнекі) жарнаманың орналасқан жері бойынша бюджетке төленеді.

      Ескерту. 606-бапқа өзгеріс енгізілді - ҚР 08.01.2019 № 215-VI Заңымен (алғашқы ресми жарияланған күнінен кейін үш ай өткен соң қолданысқа енгізіледі).

11-параграф. Цифрлық майнинг үшін төлемақы

      Ескерту. 69-тарау 11-параграфпен толықтырылды – ҚР 24.06.2021 № 53-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

606-1-бап. Жалпы ережелер

      1. Цифрлық майнинг үшін төлемақы (бұдан әрі осы параграфтың мақсатында – төлемақы) цифрлық майнинг кезінде тұтынылған электр энергиясының көлемі үшін алынады.

      2. Алып тасталды – ҚР 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңымен.
      Ескерту. 606-1-бапқа өзгеріс енгізілді – ҚР 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі); 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

606-2-бап. Төлемақы төлеушілер

      Осы тараудың мақсатында:

      Қазақстан Республикасының аумағында цифрлық майнингті жүзеге асыратын;

      цифрлық майнинг қызметін жүзеге асыратын тұлғаларға есептеу операцияларын орындау және деректерді өңдеу үшін кешенді есептеу инфрақұрылымымен қамтамасыз ету бойынша қызметтер көрсететін тұлғалар төлемақы төлеушілер болып табылады.

      Ескерту. 606-2-бап жаңа редакцияда – ҚР 21.12.2022 № 165-VII (01.01.2024 бастап қолданысқа енгізіледі) Заңымен.

606-3-бап. Төлемақы мөлшерлемесі

      1. Егер осы бапта өзгеше көзделмесе, цифрлық майнинг мақсатында төлемақыны есептеу есепті кезеңде тұтынылған электр энергиясының 1 киловатт-сағаты үшін 2 теңге мөлшеріндегі мөлшерлеме бойынша жүргізіледі.

      2. Цифрлық майнинг мақсатында төлемақы Қазақстан Республикасының аумағындағы меншікті электр станцияларында жаңартылатын электр энергиясы көздерінен немесе Қазақстан Республикасының біртұтас электр энергетикалық жүйесіне қосылмаған генерациялайтын қондырғылардан өндірілген электр энергиясын пайдаланған кезде тұтынылған электр энергиясының 1 киловатт-сағаты үшін 1 теңге мөлшерлемесі бойынша есептеледі.

      3. Электр энергиясын тұтыну көлемін есепке алудың бақылау аспаптары болмаған және (немесе) олар ақаулы күйде болған жағдайларда цифрлық майнинг мақсатында тұтынылған электр энергиясының көлемі электр энергиясының ең жоғары қуатын тәулік бойы тұтыну есебінен есептеледі.

      4. Алып тасталды – ҚР 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңымен.
      Ескерту. 606-3-бап жаңа редакцияда – ҚР 11.07.2022 № 135-VII (01.01.2023 бастап қолданысқа енгізіледі); өзгеріс енгізілді – ҚР 06.02.2023 № 196-VII (01.01.2024 бастап қолданысқа енгізіледі); 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

606-4-бап. Салықтық кезең және салық декларациясы

      1. Төлемақыны есептеу үшін тоқсан салықтық кезең болып табылады.

      2. Декларация салық төлеушінің орналасқан жеріндегі салық органына тоқсан сайын, есепті тоқсаннан кейінгі екінші айдың 15-күнінен кешіктірілмей ұсынылады.

      Ескерту. 606-4-бап жаңа редакцияда – ҚР 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен.

606-5-бап. Есептеу мен төлеу тәртібі

      1. Төлемақы сомасын төлемақы төлеушілер цифрлық майнингті жүзеге асыру кезінде тұтынылған электр энергиясының нақты көлемдерін және белгіленген төлемақы мөлшерлемесін негізге ала отырып есептейді.

      2. Төлемақы төлеушілер ағымдағы төлемақы сомаларын бюджетке тоқсан сайын есепті тоқсаннан кейінгі екінші айдың 25-күнінен кешіктірмей төлейді.

      3. Төлемақы сомасы салық төлеушінің орналасқан жері бойынша бюджетке төленуге жатады.

      Ескерту. 606-5-бапқа өзгеріс енгізілді – ҚР 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен.

70-тарау. МЕМЛЕКЕТТІК БАЖ. КОНСУЛДЫҚ АЛЫМ

1-параграф. Мемлекеттік баж

607-бап. Жалпы ережелер

      1. Мемлекеттiк баж уәкiлетті мемлекеттiк органдардың немесе лауазымды адамдардың заңдық мәнi бар, оның ішінде құжаттарды (олардың көшірмелерін, телнұсқаларын) берумен байланысты әрекеттер жасағаны үшiн алынатын, бюджетке төленетін төлем болып табылады.

      2. Уәкілетті мемлекеттік органдар немесе лауазымды адамдар тоқсан сайын, есепті тоқсаннан кейінгі айдың 20-күнінен кешіктірілмейтін мерзімде өзінің тұрған жеріндегі салық органына уәкілетті орган белгілеген нысан бойынша мемлекеттік баж төлеушілер және олар есептеген мемлекеттік баж сомалары туралы ақпарат береді.

608-бап. Мемлекеттік бажды төлеушілер

      1. Уәкiлеттi мемлекеттiк органдарға немесе лауазымды адамдарға заңдық мәнi бар әрекеттер жасау жөнiнде өтiнiш жасайтын тұлғалар мемлекеттiк баж төлеушілер болып табылады.

      2. Заңды тұлға өз шешімімен өзінің құрылымдық бөлімшесіне мемлекеттік баж сомаларын төлеу жөніндегі міндетті осындай құрылымдық бөлімше мүддесі үшін тиісті уәкілетті органдар заңдық мәні бар әрекеттер жасаған кезде жүктеуге құқылы.

609-бап. Алу объектілері

      1. Мемлекеттік баж:

      1) Қазақстан Республикасының Конституциялық Сотына берілетін азаматтардың жолданымдарынан, сотқа берiлетiн әкімшілік талап қоюлардан, талап арыздардан, ерекше талап қою ісін жүргізу арыздарынан, ерекше іс жүргізу iстері бойынша арыздардан (шағымдардан), сот бұйрығын шығару туралы арыздардан, атқару парағының телнұсқасын беру туралы арыздардан, төреліктің және шетелдік соттардың шешiмдерiн мәжбүрлеп орындатуға атқару парақтарын беру туралы арыздардан, төрелік шешімнің күшін жою туралы өтінішхаттардан, сот актілерінің, атқару парақтарының және өзге де құжаттардың көшiрмелерiн қайтадан беру туралы арыздардан;

      2) нотариаттық әрекеттер жасағаны үшiн, сондай-ақ нотариат куәландырған құжаттардың көшiрмелерiн (телнұсқаларын) бергенi үшiн;

      3) алып тасталды – ҚР 06.02.2023 № 196-VII (01.07.2023 бастап қолданысқа енгізіледі) Заңымен;

      4) Қазақстан Республикасынан тұрақты тұрғылықты жерге кетуге құжаттар ресімдегені үшін;

      5) шетелдіктер мен азаматтығы жоқ адамдардың Қазақстан Республикасына жеке істері бойынша келуіне шақыруларды ресімдегені, Қазақстан Республикасының визаларын беру бойынша қабылдаушы тұлғалардың шақыруларын қабылдағаны және келіскені үшін;

      6) Қазақстан Республикасының аумағында шетелдіктер мен азаматтығы жоқ адамдарға Қазақстан Республикасынан кету және Қазақстан Республикасына келу құқығына визалар бергені, оны қалпына келтіргені немесе ұзартқаны үшін;

      7) Қазақстан Республикасының азаматтығын алу, Қазақстан Республикасының азаматтығын қалпына келтiру және Қазақстан Республикасының азаматтығын тоқтату туралы құжаттарды ресiмдегенi үшін;

      8) аңшы куәлiгiн (аңшы куәлiгiнің телнұсқасын) бергенi (қайта ресімдегені) үшiн;

      9) мыналарды:

      Құрып кету қаупі төнген жабайы фауна мен флора түрлерімен халықаралық сауда туралы конвенцияның күші қолданылатын өсімдіктер дүниесі объектілерін, олардың бөліктері мен дериваттарын Қазақстан Республикасының аумағына импорттауға, Қазақстан Республикасының аумағынан экспорттауға және (немесе) кері экспорттауға арналған рұқсаттарды;

      Құрып кету қаупі төнген жабайы фауна мен флора түрлерімен халықаралық сауда туралы конвенцияның күші қолданылатын жануарлар түрлерін Қазақстан Республикасының аумағына импорттауға, Қазақстан Республикасының аумағынан экспорттауға және (немесе) кері экспорттауға арналған рұқсаттарды;

      жекелеген жабайы өсетін өсімдіктер мен жабайы өсетін дәрілік шикізатты, оның ішінде сирек кездесетіндерін және құрып кету қаупі төнгендерін Еуразиялық экономикалық одақтың кедендік аумағынан әкетуге арналған қорытындыны (рұқсат беру құжатын);

      жабайы жануарларды, оның ішінде сирек кездесетіндерін және құрып кету қаупі төнгендерін Еуразиялық экономикалық одақтың кедендік аумағынан әкетуге арналған қорытындыны (рұқсат беру құжатын) бергені үшін;

      10) босқынның куәлігін қоспағанда, жеке басты куәландыратын құжаттар бергені үшін;

      11) азаматтық, қызметтік қару мен оның патрондарын иеленуге, сақтауға немесе сақтау мен алып жүруге, тасымалдауға рұқсаттар бергені үшін;

      12) азаматтық, қызметтік қаруды және оның патрондарын Қазақстан Республикасының аумағына әкелуге және Қазақстан Республикасының аумағынан әкетуге қорытындылар бергені үшін;

      13) алып тасталды - ҚР 25.11.2019 № 272-VI Заңымен (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі);

      14) жеке және заңды тұлғалардың азаматтық, қызметтiк қаруының (аңшылық суық қаруды, белгi беретiн қаруды, механикалық шашыратқыштарды, аэрозольдi және көзден жас ағызатын немесе тiтiркендiретiн заттар толтырылған басқа құрылғыларды, үрлемелі энергиясы 7,5 Дж-дан аспайтын және калибрi 4,5 мм-ді қоса алғанға дейiнгi пневматикалық қаруды қоспағанда) әрбiр бiрлiгiн тiркегенi және қайта тiркегенi үшiн;

      15) Қазақстан Республикасының Үкiметi уәкiлеттiк берген мемлекеттiк органдардың Қазақстан Республикасы ратификациялаған халықаралық шартқа сәйкес Қазақстан Республикасында жасалған ресми құжаттарға апостиль қойғаны үшiн;

      16) жүргізуші куәліктерін, тракторшы-машинист куәліктерін, механикалық көлік құралдарын мемлекеттік тіркеу туралы куәліктер бергені үшін;

      17) мемлекеттік тіркеу нөмірі белгілерін есепке алу бойынша Қазақстан Республикасының заңнамасында оларды сақтау үшін белгіленген мерзімнен аспайтын кезең ішінде сақтауда тұрған автомобильге арналған мемлекеттік тіркеу нөмірі белгілерін қоспағанда, мемлекеттік тіркеу нөмірі белгілерін (телнұсқаларын) бергені үшін;

      18) зияткерлiк меншiк саласындағы уәкiлеттi мемлекеттік органның осы Кодекстiң 614-бабында көзделген заңдық мәнi бар әрекеттер жасағаны үшiн;

      19) жүктерді халықаралық автомобильмен тасымалдауды жүзеге асыруға рұқсат беру куәлігін және оның телнұсқасын бергені үшін;

      20) теңізшінің жеке куәлігін, Қазақстан Республикасының теңізде жүзу кітапшасын және кәсіби диплом бергені үшін;

      21) азаматтық пиротехникалық заттар мен олар қолданылып жасалған бұйымдарды сатып алуға рұқсаттар бергені үшін;

      22) Қазақстан Республикасында тұрақты тұруға рұқсат бергені үшін алынады.

      2. Егер осы Кодекстің 610-бабында өзгеше белгiленбесе, мемлекеттiк баж мөлшерлемелері республикалық бюджет туралы заңда белгіленген және мемлекеттік баж төлеу күніне қолданыста болатын айлық есептік көрсеткіштің (бұдан әрі осы тараудың мәтіні бойынша – АЕК) еселенген мөлшерiнде немесе талап қою сомасының пайызымен айқындалады.

      Ескерту. 609-бапқа өзгерістер енгізілді - ҚР 28.10.2019 № 268-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік жиырма бір күн өткен соң қолданысқа енгізіледі); 25.11.2019 № 272-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2022 бастап қолданысқа енгізіледі); 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (қолданысқа енгізілу тәртібін 4-б. қараңыз); 06.02.2023 № 196-VII (01.07.2023 бастап қолданысқа енгізіледі) Заңдарымен.

610-бап. Қазақстан Республикасының Конституциялық Сотындағы және соттардағы мемлекеттiк баж мөлшерлемелері

      Ескерту. 610-баптың тақырыбына өзгеріс енгізілді – ҚР 21.12.2022 № 165-VII (01.01.2024 бастап қолданысқа енгізіледі) Заңымен..

      1. Сотқа берiлетiн әкімшілік талап қоюлардан, талап қоюлардан, ерекше талап қою ісін жүргізу арыздарынан, ерекше іс жүргізу iстері бойынша арыздардан (шағымдардан), сот бұйрығын шығару туралы арыздардан, атқару парағының телнұсқасын беру туралы арыздардан, төреліктің және шетелдік соттардың шешiмдерiн мәжбүрлеп орындатуға атқару парақтарын беру туралы арыздардан, сот актілерінің, атқару парақтарының және өзге де құжаттардың көшiрмелерiн қайтадан беру туралы арыздардан мемлекеттiк баж мынадай мөлшерлерде алынады:

      Ескертпе!
      ҚР Конституциялық Сотының 22.02.2023 № 3 нормативтік қаулысын қараңыз.

      1) егер осы тармақта өзгеше белгіленбесе, мүліктік сипаттағы талап қоюлардан:

      жеке тұлғалар үшiн – талап қою сомасының 1 пайызы, 10 000 АЕК-тен аспайтын мөлшер;

      заңды тұлғалар үшiн – талап қою сомасының 3 пайызы, 20 000 АЕК-тен аспайтын мөлшер;

      2) мемлекеттiк органдар мен олардың лауазымды адамдарының жеке тұлғалардың құқықтарына нұқсан келтіретін құқыққа сыйымсыз әрекетiне (әрекетсіздігіне) және шешімдеріне шағымдардан – 0,3 АЕК;

      3) мемлекеттiк органдар мен олардың лауазымды адамдарының заңды тұлғалардың құқықтарына нұқсан келтіретін құқыққа сыйымсыз әрекетiне (әрекетсіздігіне) және шешімдеріне шағымдардан – 5 АЕК;

      4) тексеру актiлерi бойынша хабарламаларға және (немесе) деңгейлес мониторинг нәтижелері бойынша хабарламаларға дау айту туралы әкімшілік талап қоюлардан:

      дара кәсiпкерлер мен шаруа немесе фермер қожалықтары үшiн – хабарламада көрсетiлген салықтардың, кедендік төлемдердің және бюджетке төленетiн төлемдердің (өсiмпұлды қоса алғанда) даулы сомасының 0,1 пайызы, бірақ 500 АЕК-тен аспайтын мөлшер;

      заңды тұлғалар үшiн – хабарламада көрсетiлген салықтардың, кедендік төлемдердің және бюджетке төленетiн төлемдердің (өсiмпұлды қоса алғанда) даулы сомасының 1 пайызы, бірақ 20 мың АЕК-тен аспайтын мөлшер;

      5) некенi бұзу туралы талап қою арыздарынан – 0,3 АЕК.

      Неке бұзылған кезде мүлiк бөлінген жағдайларда баж осы тармақтың 1) тармақшасына сәйкес талап қою бағасынан айқындалады;

      6) белгiленген тәртіппен хабарсыз кеткен деп немесе жүйке ауруы немесе ақыл-есiнiң кемдiгi салдарынан әрекетке қабiлетсiз деп танылған адамдармен не үш жылдан астам мерзiмге бас бостандығынан айыруға сотталған адамдармен некені бұзу кезiнде мүлiктi бөлу туралы талап қою арыздарынан – осы баптың 1) тармақшасына сәйкес;

      7) тұрғынжайды жалдау шартын өзгерту немесе бұзу туралы, мұраны қабылдау мерзiмiн ұзарту туралы, мүлiктi тыйым салудан босату туралы талап қою арыздарынан және мүлiктiк емес сипаттағы немесе бағалауға жатпайтын басқа да талап қою арыздарынан – 0,5 АЕК;

      8) осы тармақтың 2), 3), 4) және 13) тармақшаларында көрсетілгендерді қоспағанда, Қазақстан Республикасының Әкімшілік рәсімдік-процестік кодексінің шеңберінде ерекше талап қою ісін жүргізу арыздарынан, ерекше іс жүргізу істері бойынша арыздардан (шағымдардан), әкімшілік талап қоюлардан – 0,5 АЕК;

      9) төрелік шешiмдерінiң күшін жою туралы өтінішхаттардан – Қазақстан Республикасының сотына мүліктік емес сипаттағы талап қою арызы берілген кезде алынатын мемлекеттік баж мөлшерінің, ал мүліктік сипаттағы даулар бойынша – Қазақстан Республикасының сотына мүліктік сипаттағы талап қою арызы берілген кезде алынатын және арыз беруші даулап отырған соманы негізге ала отырып есептелген мемлекеттік баж мөлшерінің – 50 пайызы;

      10) сот бұйрығын шығару туралы арыздардан – осы тармақтың 1) тармақшасында көрсетiлген мемлекеттiк баж мөлшерлемелерінің 50 пайызы;

      11) атқару парағының телнұсқасын беру туралы арыздардан, төреліктің және шетелдік соттардың шешiмдерiн мәжбүрлеп орындатуға арналған атқару парақтарын беру туралы арыздардан – 5 АЕК;

      12) сот шешiмдерiнің, үкiмдерiнің, ұйғарымдарының, соттардың өзге де қаулыларының көшiрмелерiн (телнұсқаларын), сондай-ақ iске қатысатын тараптар мен басқа да тұлғалардың өтiнiмi бойынша соттар беретін істің басқа да құжаттарының көшiрмелерiн қайтадан беру туралы арыздардан – әрбiр құжат үшiн 0,1 АЕК, сондай-ақ әрбiр дайындалған бет үшiн 0,03 АЕК;

      13) заңды тұлғаларды банкрот деп тану, оңалту рәсімін қолдану туралы арыздардан – 0,5 АЕК;

      13-1) төлем қабілеттілігін қалпына келтіру рәсімін немесе сот арқылы банкроттық рәсімін қолдану туралы арыздардан – 0,3 АЕК;

      14) абыройды, қадір-қасиетті және іскерлік беделді түсіретін мәліметтерді таратудан келтірілген моральдық зиянды ақшалай мәнде өтеуді өндіріп алу туралы жеке тұлғалардың талап қою арыздарынан – талап қою сомасының 1 пайызы;

      15) іскерлік беделді түсіретін мәліметтерді таратудан келтірілген залалдарды өндіріп алу туралы заңды тұлғалардың талап қою арыздарынан – талап қою сомасының 3 пайызы.

      1-1. Қазақстан Республикасының Конституциялық Сотына берілетін азаматтардың жолданымдарынан мемлекеттік баж нөлдік мөлшерлеме мөлшерінде алынады.

      Ескертпе!
      ҚР Конституциялық Сотының 22.02.2023 № 3 нормативтік қаулысын қараңыз.

      2. Төрелік шешімдерінің күшін жою және төреліктің және шетелдік соттардың шешімдерін мәжбүрлеп орындатуға атқару парақтарын беру мәселелері жөніндегі ұйғарымдарға, мүліктік емес және мүліктік сипаттағы даулар бойынша соттардың шешімдері мен қаулыларына сот актілерін кассациялық тәртіппен қайта қарау туралы өтінішхаттардан мемлекеттік баж жолданым субъектісі үшін осы баптың 1-тармағында белгіленген мемлекеттік баждың тиісті мөлшерлемесінің 50 пайызы мөлшерінде алынады.

      3. Бір мезгілде мүлiктiк сипаттағы және мүлiктiк емес сипаттағы талаптарды қамтитын талап қою арыздары үшiн мүлiктiк сипаттағы талап қою арыздары үшін және мүлiктiк емес сипаттағы талап қою арыздары үшін белгiленген мемлекеттiк баж бiр мезгiлде алынады.

      Ескерту. 610-бапқа өзгеріс енгізілді - ҚР27.12.2019 № 290-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2024 бастап қолданысқа енгізіледі); 20.03.2023 № 213-VII (қолданысқа енгізілу тәртібін 2-б. қараңыз); 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

611-бап. Нотариаттық әрекеттер жасағаны үшiн мемлекеттiк баж мөлшерлемелері

      Нотариаттық әрекеттер жасағаны үшiн мемлекеттiк баж мынадай мөлшерлерде алынады:

      1) қалалық жерлердегi жылжымайтын мүлiктi (жер учаскелерiн, тұрғынжайларды, саяжайларды, гараждарды, құрылыстар мен өзге де жылжымайтын мүлiктi) иелiктен шығару туралы шарттарды куәландырғаны үшiн:

      егер тараптардың бiрi заңды тұлға болып табылса – 10 АЕК;

      құны 30 АЕК-ке дейiн:

      балаларына, жұбайына, ата-анасына, туған аға-iнiлерi және апа-қарындастары мен сiңлiлерiне, немерелерiне – 1 АЕК;

      басқа адамдарға – 3 АЕК;

      құны 30 АЕК-тен жоғары:

      балаларына, жұбайына, ата-анасына, туған аға-iнiлерi және апа-қарындастары мен сiңлiлерiне, немерелерiне – 5 АЕК;

      басқа адамдарға – 7 АЕК;

      егер мәмiле ипотекалық тұрғын үй қарызы бойынша алынған қаражат есебiнен жылжымайтын мүлiктi сатып алу мақсатында жасалатын болса – 2 АЕК;

      2) ауылдық жерлердегi жылжымайтын мүлiктi (жер учаскелерiн, тұрғынжайларды, саяжайларды, гараждарды, құрылыстар мен өзге де жылжымайтын мүлiктi) иелiктен шығару туралы шарттарды куәландырғаны үшiн:

      егер тараптардың бiрi заңды тұлға болып табылса – 1 АЕК;

      балаларына, жұбайына, ата-анасына, туған аға-iнілерi және апа-қарындастары мен сiңлiлерiне, немерелерiне – 0,5 АЕК;

      басқа адамдарға – 0,7 АЕК;

      3) автомотокөлiк құралдарын иелiктен шығару шарттарын куәландырғаны үшiн:

      егер тараптардың бiрi заңды тұлға болып табылса – 7 АЕК;

      балаларына, жұбайына, ата-анасына, туған аға-iнiлерi және апа-қарындастары мен сiңлiлерiне, немерелерiне – 2 АЕК;

      басқа адамдарға – 5 АЕК;

      4) жалдау, қарыз, (ипотекалық тұрғын үй қарызы шарттарын қоспағанда), кепiлақы, лизинг, мердiгерлiк шарттарын, неке келiсiмшарттарын, ортақ меншiктегi мүлiкті бөлу, мұрагерлiк мүлiктi бөлу шарттарын, алименттердi төлеу жөнiндегi келiсiмдердi, құрылтай шарттарын куәландырғаны үшiн – 5 АЕК;

      5) ипотекалық тұрғын үй қарызы шарттарын куәландырғаны үшiн – 2 АЕК;

      6) өсиетхаттарды куәландырғаны үшiн – 1 АЕК;

      7) мұрагерлiкке құқық туралы куәлiктер бергені үшiн – әрбір берiлген куәлiк үшін 1 АЕК;

      8) ерлi-зайыптылардың ортақ мүлкiндегi үлеске және бiрлескен ортақ меншiк құқығында мүлкi бар өзге адамдардың меншiк құқығы туралы куәлiктер бергені үшiн – 1 АЕК;

      9) мүлiктi пайдалану және оған билік ету құқығына сенiмхаттарды куәландырғаны үшiн – 0,5 АЕК;

      10) автокөлiк құралдарын сату құқығынсыз пайдалану және басқару құқығына сенiмхаттарды куәландырғаны үшiн – 1 АЕК;

      11) автокөлiк құралдарын сатуға, сыйға тартуға, айырбастауға сенiмхаттарды куәландырғаны үшiн – 2 АЕК;

      12) өзге сенiмхаттарды куәландырғаны үшiн:

      жеке тұлғалар үшін – 0,1 АЕК;

      заңды тұлғалар үшін – 0,5 АЕК;

      12-1) Қазақстан Республикасының заңнамасында міндетті нотариаттық куәландыру көзделген келісулерді куәландырғаны үшін – 0,5 АЕК;

      13) мұрагерлік мүлiктi қорғау жөнiнде шаралар қолданғаны үшiн – 1 АЕК;

      14) теңiздiк наразылығын жасағаны үшiн – 0,5 АЕК;

      15) құжаттардың көшiрмесi мен құжаттардың үзiндi көшiрмесiнің дұрыстығын куәландырғаны үшiн (әр бетiне):

      жеке тұлғалар үшін – 0,05 АЕК;

      заңды тұлғалар үшін – 0,1 АЕК;

      16) құжаттардағы қойылған қолдың төлнұсқалығын, сондай-ақ құжаттардың бiр тiлден екінші тiлге аудармасының дұрыстығын куәландырғаны үшiн (әрбір құжат үшiн):

      жеке тұлғалар үшін – 0,03 АЕК;

      заңды тұлғалар үшін – 0,1 АЕК;

      17) жеке және заңды тұлғалардың өтiнiштерiн басқа жеке және заңды тұлғаларға бергенi үшiн – 0,2 АЕК;

      18) құжаттардың нотариат куәландырған көшiрмелерiн бергенi үшiн – 0,2 АЕК;

      19) телнұсқа бергенi үшiн – 1 АЕК;

      20) екінші деңгейдегі банктерде шоттар ашқан кезде қойылған қолдардың төлнұсқалығын куәландырғаны үшiн (әрбір құжат үшiн):

      жеке тұлғалар үшін – 0,1 АЕК;

      заңды тұлғалар үшін – 0,5 АЕК;

      21) жылжымайтын мүлiк кепiлі шарттарын, ипотекалық тұрғын үй қарыздары бойынша талап ету құқықтары мен ипотекалық куәлiктердi куәландырғаны үшiн – 2 АЕК; өзге де кепiл шарттарын куәландырғаны үшiн – 7 АЕК;

      22) вексель наразылығын жасағаны үшiн және чектiң төленбегенiн куәландырғаны үшiн – 0,5 АЕК;

      23) атқарушылық жазба жасағаны үшін – 0,5 АЕК;

      24) құжаттарды және бағалы қағаздарды сақтағаны үшiн - әрбір айға 0,1 АЕК;

      25) кепiлгерлiк пен кепiлдiк шарттарын куәландырғаны үшiн – 0,5 АЕК;

      26) Қазақстан Республикасының өзге де заңдарында көзделген басқа да нотариаттық әрекеттердi жасағаны үшiн – 0,2 АЕК.

      Ескерту. 611-бапқа өзгеріс енгізілді - ҚР 21.01.2019 № 217-VI Заңымен (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі).

612-бап. Азаматтық хал актiлерiн тiркегенi үшiн мемлекеттiк баж мөлшерлемелері

      Ескерту. 612-бап алып тасталды– ҚР 06.02.2023 № 196-VII (01.07.2023 бастап қолданысқа енгізіледі) Заңымен.

613-бап. Қазақстан Республикасының визаларын берген, Қазақстан Республикасынан тұрақты тұрғылықты жерге кетуге құжаттарды ресімдеген, шетелдіктер мен азаматтығы жоқ адамдардың Қазақстан Республикасына келуіне шақыруларды ресімдеген және келіскен, Қазақстан Республикасының азаматтығын алған, Қазақстан Республикасының азаматтығын қалпына келтiрген немесе Қазақстан Республикасының азаматтығынан шыққан, Қазақстан Республикасында тұрақты тұруға рұқсат берген кездегi мемлекеттiк баж мөлшерлемелері

      Ескерту. 613-баптың тақырыбы жаңа редакцияда – ҚР 10.12.2020 № 382-VI (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

      Қазақстан Республикасының визаларын беруге, Қазақстан Республикасынан тұрақты тұрғылықты жерге кетуге құжаттарды ресімдеуге, шетелдіктер мен азаматтығы жоқ адамдардың Қазақстан Республикасына келуіне шақыруларды ресімдеуге және келісуге, Қазақстан Республикасының азаматтығын алуға, Қазақстан Республикасының азаматтығын қалпына келтiруге немесе Қазақстан Республикасының азаматтығынан шығуға, Қазақстан Республикасында тұрақты тұруға рұқсат беруге байланысты әрекеттер жасағаны үшiн мемлекеттік баж мынадай мөлшерлерде алынады:

      1) Қазақстан Республикасының аумағында шетелдiктер мен азаматтығы жоқ адамдарға мынадай құқыққа визалар бергенi, қалпына келтіргені немесе ұзартқаны үшiн:

      Қазақстан Республикасынан кетуге – 0,5 АЕК;

      Қазақстан Республикасына келуге және Қазақстан Республикасынан кетуге – 7 АЕК;

      көп рет Қазақстан Республикасына келуге және Қазақстан Республикасынан кетуге – 30 АЕК;

      2) Қазақстан Республикасының азаматтарына, сондай-ақ Қазақстан Республикасының аумағында тұрақты тұратын шетелдіктер мен азаматтығы жоқ адамдарға Қазақстан Республикасынан тұрақты тұрғылықты жерге кетуге құжаттарды ресімдегені үшін – 1 АЕК;

      3) шетелдіктер мен азаматтығы жоқ адамдардың Қазақстан Республикасына жеке істері бойынша келуіне шақыруларды ресімдегені, Қазақстан Республикасының визаларын беру бойынша қабылдаушы тұлғалардың шақыруларын келіскені үшін – әрбір шақырылушы үшін 0,5 АЕК;

      4) Қазақстан Республикасының азаматтығын алу, Қазақстан Республикасының азаматтығын қалпына келтiру, Қазақстан Республикасының азаматтығынан шығу туралы құжаттарды ресiмдегенi үшiн – 1 АЕК.

      5) Қазақстан Республикасында тұрақты тұруға рұқсат бергені үшін – 4 АЕК.

      Ескерту. 613-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

614-бап. Зияткерлiк меншiк саласындағы уәкiлеттi мемлекеттік органның заңдық мәні бар әрекеттер жасағаны үшiн мемлекеттiк баж мөлшерлемелері

      Зияткерлiк меншiк саласындағы уәкiлеттi мемлекеттік органның заңдық мәні бар әрекеттер жасағаны үшiн мемлекеттiк баж мынадай мөлшерлерде алынады: 

      1) тауар белгісін жалпыға бірдей белгілі деп танығаны үшiн – 1 АЕК;

      2) патенттiк сенiм бiлдiрiлген өкiлдердi аттестаттағаны үшiн – 15 АЕК;

      3) патенттiк сенiм бiлдiрiлген өкiл ретінде тiркегені үшiн – 1 АЕК.

      Ескерту. 614-бап жаңа редакцияда - ҚР 20.06.2018 № 161-VI Заңымен (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі).

615-бап. Өзге де әрекеттер жасағаны үшiн мемлекеттiк баж мөлшерлемелері

      Өзге де әрекеттер жасағаны үшiн мемлекеттік баж мынадай мөлшерлерде алынады:

      1) аңшы куәлігін (аңшы куәлiгiнің телнұсқасын) бергенi (қайта ресімдегені) үшін – 2 АЕК;

      2) мыналарды:

      Құрып кету қаупі төнген жабайы фауна мен флора түрлерімен халықаралық сауда туралы конвенцияның күші қолданылатын өсімдіктер дүниесі объектілерін, олардың бөліктері мен дериваттарын Қазақстан Республикасының аумағына импорттауға, Қазақстан Республикасының аумағынан экспорттауға және (немесе) кері экспорттауға арналған рұқсаттарды бергені үшін – 2 АЕК;

      Құрып кету қаупі төнген жабайы фауна мен флора түрлерімен халықаралық сауда туралы конвенцияның күші қолданылатын жануарлар түрлерін Қазақстан Республикасының аумағына импорттауға, Қазақстан Республикасының аумағынан экспорттауға және (немесе) кері экспорттауға арналған рұқсаттарды бергені үшін – 2 АЕК;

      жекелеген жабайы өсетін өсімдіктер мен жабайы өсетін дәрілік шикізатты, оның ішінде сирек кездесетіндерін және құрып кету қаупі төнгендерін Еуразиялық экономикалық одақтың кедендік аумағынан әкетуге арналған қорытындыны (рұқсат беру құжатын) бергені үшін – 2 АЕК;

      жабайы жануарларды, оның ішінде сирек кездесетіндерін және құрып кету қаупі төнгендерін Еуразиялық экономикалық одақтың кедендік аумағынан әкетуге арналған қорытындыны (рұқсат беру құжатын) бергені үшін – 2 АЕК;

      3) мыналарды:

      Қазақстан Республикасы азаматының паспортын мына көлемде бергені үшін:

      24 бет – 4 АЕК (16 жасқа дейінгі балалар үшін);

      36 бет – 8 АЕК;

      48 бет – 12 АЕК;

      азаматтығы жоқ адамның куәлігін, жол жүру құжатын бергенi үшiн – 8 АЕК;

      Қазақстан Республикасы азаматының жеке куәлігін бергені үшін – 0,2 АЕК;

      бір жылдың ішінде екі реттен көп жоғалуына байланысты Қазақстан Республикасы азаматының жеке куәлігін бергені үшін – 1 АЕК;

      шетелдіктің Қазақстан Республикасында тұруына ықтиярхатты бергенi үшiн – 0,2 АЕК;

      4) мыналарға:

      заңды тұлғаларға:

      азаматтық, қызметтік қарудың және оның патрондарын Қазақстан Республикасының аумағына әкелуге қорытынды бергені үшін – 2 АЕК;

      азаматтық, қызметтік қаруды және оның патрондарын Қазақстан Республикасының аумағынан әкетуге қорытынды бергені үшін – 2 АЕК;

      азаматтық, қызметтiк қаруды және оның патрондарын сақтауға рұқсат бергенi үшiн – 1 АЕК;

      азаматтық, қызметтiк қаруды және оның патрондарын сақтау мен алып жүруге рұқсат бергенi үшiн – 1 АЕК;

      азаматтық, қызметтiк қаруды және оның патрондарын тасымалдауға рұқсат бергенi үшiн – 2 АЕК;

      азаматтық, қызметтік қаруды және оның патрондарын иеленуге рұқсат бергені үшін – 3 АЕК;

      азаматтық пиротехникалық заттарды және олар қолданылып жасалған бұйымдарды сатып алуға рұқсат бергені үшін – 3 АЕК;

      жеке тұлғаларға:

      азаматтық қаруды және оның патрондарын сатып алуға рұқсат бергенi үшiн – 0,5 АЕК;

      азаматтық қаруды және оның патрондарын сақтауға рұқсат бергенi үшiн – 0,5 АЕК;

      азаматтық қаруды және оның патрондарын сақтау мен алып жүруге рұқсат бергенi үшiн – 0,5 АЕК;

      азаматтық қаруды және оның патрондарын тасымалдауға рұқсат бергенi үшiн – 0,1 АЕК;

      5) жеке және заңды тұлғалардың азаматтық, қызметтiк қаруының (аңшылық суық қаруды, белгi беретiн қаруды, механикалық шашыратқыштарды, аэрозольдi және көзден жас ағызатын немесе тiтiркендiретiн заттар толтырылған басқа құрылғыларды, үрлемелі энергиясы 7,5 Дж-дан аспайтын және калибрi 4,5 мм-ді қоса алғанға дейiнгi пневматикалық қаруды қоспағанда) әрбiр бiрлiгiн тiркегенi және қайта тiркегенi үшiн – 0,1 АЕК;

      6) жеке басты куәландыратын құжаттарға өзгерiстер енгiзгенi үшiн – 0,1 АЕК;

      7) Қазақстан Республикасының Үкiметi уәкiлеттiк берген мемлекеттiк органдардың Қазақстан Республикасы ратификациялаған халықаралық шартқа сәйкес Қазақстан Республикасында жасалған ресми құжаттарға апостиль қойғаны үшiн – әрбір құжат үшін 0,5 АЕК;

      8) мыналарды:

      жүргiзушi куәлiгiн бергенi үшiн – 1,25 АЕК;

      көлiк құралдарын мемлекеттiк тiркеу туралы куәлiкті бергенi үшiн – 1,25 АЕК;

      егер осы тармақшада өзгеше белгіленбесе, автомобильге мемлекеттік тіркеу нөмірі белгiсiн бергенi үшiн – 2,8 АЕК;

      автомобильге мемлекеттік тіркеу нөмірі белгісінің телнұсқасын 2 бірлікте бергені үшін - 2,8 АЕК;

      автомобильге мемлекеттік тіркеу нөмірі белгісінің телнұсқасын 1 бірлікте бергені үшін – 1,4 АЕК;

      автомобильге цифрлық белгіленуі 010, 020, 030, 040, 050, 060, 070, 077, 080, 090, 707 мемлекеттік тіркеу нөмірі белгiлерін бергені үшін - 57 АЕК;

      автомобильге әріптік белгіленуі бірдей, цифрлық белгіленуі 010, 020, 030, 040, 050, 060, 070, 077, 080, 090, 707 мемлекеттік тіркеу нөмірі белгiлерін бергені үшін - 114 АЕК;

      автомобильге цифрлық белгіленуі 100, 111, 200, 222, 300, 333, 400, 444, 500, 555, 600, 666, 700, 800, 888, 900, 999 мемлекеттік тіркеу нөмірі белгiлерін бергенi үшiн – 137 АЕК;

      автомобильге әріптік белгіленуі бірдей, цифрлық белгіленуі 100, 111, 200, 222, 300, 333, 400, 444, 500, 555, 600, 666, 700, 800, 888, 900, 999 мемлекеттік тіркеу нөмірі белгiлерін бергенi үшiн – 194 АЕК;

      автомобильге цифрлық белгіленуі 001, 002, 003, 004, 005, 006, 007, 008, 009, 777 мемлекеттік тіркеу нөмірі белгiлерін бергенi үшiн – 228 АЕК;

      автомобильге әріптік белгіленуі бірдей, цифрлық белгіленуі 001, 002, 003, 004, 005, 006, 007, 008, 009, 777 мемлекеттік тіркеу нөмірі белгiлерін бергенi үшiн – 285 АЕК;

      автомобильге әріптік белгіленуі бірдей (цифрлық белгіленуі 001, 002, 003, 004, 005, 006, 007, 008, 009, 010, 020, 030, 040, 050, 060, 070, 077, 080, 090, 100, 111, 200, 222, 300, 333, 400, 444, 500, 555, 600, 666, 700, 777, 800, 888, 900, 999 мемлекеттік тіркеу нөмірі белгілерін қоспағанда) мемлекеттік тіркеу нөмірі белгiлерін бергенi үшiн – 57 АЕК;

      мотокөлiкке, автомобиль тiркемесiне мемлекеттік тіркеу нөмірі белгiсiн бергенi үшiн – 1,4 АЕК;

      мотокөлiкке, автомобиль тiркемесiне мемлекеттік тіркеу нөмірі белгiсiнің телнұсқасын бергенi үшiн – 1,4 АЕК;

      көлiк құралын айдап әкелуге арналған мемлекеттік тіркеу нөмірі белгiсiн (транзиттiк) бергенi үшiн – 0,35 АЕК.

      Бұл ретте мемлекеттік органның қарамағындағы автомобильге мемлекеттік тіркеу нөмірі белгісін бергені үшін мемлекеттік баж мөлшері 2,8 АЕК-ті құрайды;

      9) мыналарды:

      тракторшы-машинист куәлiгiн бергенi үшiн – 0,5 АЕК;

      тракторларға, олардың базасында жасалған өздiгiнен жүретiн шассилер мен механизмдерге, олардың тiркемелеріне (арнайы жабдықпен монтаждалған тiркемелердi қоса алғанда), өздiгiнен жүретiн ауыл шаруашылығы, мелиоративтiк және жол-құрылыс машиналары мен механизмдеріне мемлекеттiк тiркеу нөмiрi белгiсiн бергенi үшiн – 1 АЕК;

      тракторларды, олардың базасында жасалған өздiгiнен жүретiн шассилер мен механизмдердi, олардың тiркемелерiн (арнайы жабдықпен монтаждалған тiркемелердi қоса алғанда), өздiгiнен жүретiн ауыл шаруашылығы, мелиоративтiк және жол-құрылыс машиналары мен механизмдердi мемлекеттiк тiркеу үшiн техникалық паспорт бергенi үшiн –0,5 АЕК;

      10) жүктерді халықаралық автомобильмен тасымалдауды жүзеге асыруға рұқсат беру куәлігін және оның телнұсқасын бергені үшін – 0,25 АЕК;

      11) мыналарды:

      теңізшінің жеке куәлігін бергені үшін – 5 АЕК;

      Қазақстан Республикасының теңізде жүзу кітапшасын бергені үшін – 3,5 АЕК;

      кәсіби дипломды бергені үшін – 2 АЕК.

      Ескерту. 615-бапқа өзгерістер енгізілді - ҚР 28.10.2019 № 268-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік жиырма бір күн өткен соң қолданысқа енгізіледі); 25.11.2019 № 272-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2022 бастап қолданысқа енгізіледі); 20.03.2023 № 213-VII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

616-бап. Соттарда мемлекеттік баж төлеуден босату

      Ескерту. 616-баптың тақырыбы жаңа редакцияда – ҚР 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңымен.

      Соттарда мыналар мемлекеттік баж төлеуден босатылады:

      1) талапкерлер – еңбекке ақы төлеу сомаларын өндiрiп алу туралы талап қою және еңбек қызметiне байланысты басқа да талаптар бойынша;

      2) талапкер авторлар, орындаушылар және олардың мүліктік құқықтарын ұжымдық негізде басқаратын ұйымдар – авторлық құқықтан және аралас құқықтардан туындайтын талап қою бойынша;

      3) талапкерлер – өнеркәсіптік меншік объектілерінің авторлары – өнертабысқа, пайдалы модельдерге және өнеркәсiптiк үлгiлерге құқықтан туындайтын талап қою бойынша;

      4) талапкерлер – алименттердi өндiрiп алу туралы талап қою бойынша;

      5) талапкерлер – мертiгуден немесе денсаулығын өзге де зақымдаудан, сондай-ақ асыраушысының қайтыс болуынан келтiрiлген зиянды өтеу туралы талап қою бойынша;

      6) талапкерлер – қылмыстық құқық бұзушылықтан келтiрiлген материалдық залалды өтеу туралы талап қою бойынша;

      7) iске қатысы жоқ тұлғалардан басқа жеке және заңды тұлғалар – оларға қылмыстық iстерге және алимент бойынша iстерге байланысты құжаттар берілгенi үшiн;

      8) талапкерлер – Қазақстан Республикасының табиғат қорғау заңнамасын бұзу арқылы мемлекетке келтiрiлген залалды өтеу есебіне мемлекет кiрiсiне қаражат өндiрiп алу туралы талап қою бойынша;

      9) арыз берушілер – азаматтардың және қоғамдық бірлестіктердің сайлау құқықтарының, азаматтардың және қоғамдық бірлестіктердің республикалық референдумға қатысу құқықтарының бұзылуы туралы арыздар бойынша;

      10) бiлiктi еңбек жұмыскерлерін және бiлiктiлiгi жоғары деңгейдегi жұмысшы кадрларды даярлауды қамтамасыз ететiн кәсiптiк мектептер мен кәсiптiк лицейлер – оқу орындарын өз бетінше тастап кеткен немесе олардан шығарылған оқушыларды ұстауға мемлекет шеккен шығыстарды өндiрiп алу туралы талап қою бойынша;

      11) Қазақстан Республикасының заңнамасында көзделген жағдайларда басқа тұлғалардың немесе мемлекеттiң құқықтарын және заңмен қорғалатын мүдделерiн қорғауға сотқа арызбен жүгiнген жеке және заңды тұлғалар;

      12) Қазақстан Республикасының бюджет заңнамасына сәйкес бюджеттiк кредиттердi, сондай-ақ мемлекеттiк және мемлекет кепiлдiк берген қарыздарды қайтару жөнiнде талап қоюмен сотқа жүгiнген сенiм бiлдiрiлген өкiл (агент);

      Ескертпе!
      ҚР Конституциялық Сотының 26.07.2024 № 50-НҚ нормативтік қаулысын қараңыз.

      13) талапкерлер – Ұлы Отан соғысының ардагерлері, жеңілдіктер бойынша Ұлы Отан соғысының ардагерлеріне теңестірілген ардагерлер және басқа мемлекеттердің аумағындағы ұрыс қимылдарының ардагерлері, Ұлы Отан соғысы жылдарында тылдағы қажырлы еңбегі мен мінсіз әскери қызметі үшін бұрынғы КСР Одағының ордендерімен және медальдарымен наградталған адамдар, 1941 жылғы 22 маусым – 1945 жылғы 9 мамыр аралығында кемінде алты ай жұмыс істеген (қызмет өткерген) және Ұлы Отан соғысы жылдарында тылдағы қажырлы еңбегі мен мінсіз әскери қызметі үшін бұрынғы КСР Одағының ордендерімен және медальдарымен наградталмаған адамдар, мүгедектігі бар адамдар, сондай-ақ бала жасынан мүгедектігі бар адамның, мүгедектігі бар баланың ата-анасының бірі – барлық iстер мен құжаттар бойынша;

      14) талапкерлер-қандастар – Қазақстан Республикасының азаматтығын алуға байланысты барлық iстер мен құжаттар бойынша;

      15) жеке және заңды тұлғалар – сотқа мынадай арыздар бергенi үшін:

      іс бойынша іс жүргiзудi тоқтату туралы сот ұйғарымының күшiн жою немесе арызды қараусыз қалдыру туралы;

      шешiм орындауды кейiнге қалдыру немесе оның мерзiмiн ұзарту туралы;

      шешiмдi орындаудың тәсілі мен тәртiбiн өзгерту туралы;

      талап қоюды қамтамасыз ету немесе қамтамасыз етудiң бiр түрiн басқаларымен ауыстыру туралы;

      жаңадан ашылған мән-жайлар бойынша соттың шешiмдерiн, ұйғарымдарын немесе қаулыларын қайта қарау туралы;

      сот ұйғарымдарымен салынған айыппұлдарды қосу немесе азайту туралы;

      өткiзiп алған мерзiмдердi қалпына келтiру туралы сот шешiмдерiнің орындалуын бұру туралы;

      арнаулы білім беру ұйымдарына және ерекше режимде ұстайтын білім беру ұйымдарына орналастыру туралы;

      сондай-ақ:

      сот орындаушыларының әрекеттерiне шағымдар;

      соттардың айыппұлдарды қосудан немесе азайтудан бас тарту туралы ұйғарымдарына жеке шағымдар;

      сот ұйғарымдарына басқа да жеке шағымдар;

      әкiмшiлiк құқық бұзушылық туралы iстер бойынша қаулыларға шағымдар;

      16) прокуратура органдары – барлық талап қоюлар бойынша;

      17) мемлекеттiк мекемелер және орта білім беретін мемлекеттік оқу орындары – үшiншi тұлғалардың мүдделерiн қорғау жағдайларын қоспағанда, талап қойған және сот шешiмдерiне шағым жасаған кезде;

      18) мүгедектігі бар адамдардың қоғамдық бірлестіктері және (немесе) кемінде 35 пайызы есту, сөйлеу, сондай-ақ көру қабілетінен айырылған мүгедектігі бар адамдар жұмыс істейтін, өздері құрған ұйымдар – өздерiнiң мүдделері үшін талап қоюды берген кезде;

      19) сақтандырушылар мен сақтанушылар – мiндеттi сақтандыру шарттарынан туындайтын талап қою бойынша;

      20) талапкерлер мен жауапкерлер – азаматқа заңсыз сотталудан, күзетпен қамауға алу түрінде бұлтартпау шарасын заңсыз қолданудан не қамаққа алу түріндегі әкімшілік жазаны заңсыз қолданудан келтiрiлген залалды өтеуге байланысты даулар бойынша;

      21) Қазақстан Республикасының Ұлттық Банкі, оның филиалдары, өкілдіктері мен ведомстволары – өздерінің құзыретіне кіретін мәселелер бойынша талап қою берген кезде;

      21-1) Қазақстан Республикасындағы Адам құқықтары жөніндегі уәкіл – өзінің құзыретіне кіретін мәселелер бойынша талап қою берген кезде;

      22) мәжбүрлеп таратылатын қаржы ұйымдарының тарату комиссиялары – тарату ісін жүргізу мүддесінде берілген талап қою, арыздар, шағымдар бойынша;

      22-1) Қазақстан Республикасының бейрезидент-банктері филиалдарының, Қазақстан Республикасының бейрезидент-сақтандыру (қайта сақтандыру) ұйымдары филиалдарының қызметін мәжбүрлеп тоқтататын тарату комиссиялары – қызметін мәжбүрлеп тоқтату рәсімі мүддесінде берілген талап қоюлар, арыздар, шағымдар бойынша;

      23) мәжбүрлеп таратылатын қаржы ұйымдарының уақытша әкімшіліктері – уақытша әкімшіліктің мүддесінде берілген талап қою, арыздар, шағымдар бойынша;

      24) Қазақстан Республикасының заңына сәйкес мемлекеттiк инвестициялық саясатты iске асыруға уәкiлеттiк берілген банктер - мынадай талап қоюды берген кезде:

      бюджет қаражаты есебiнен қайтарымды негiзде берiлген кредиттер бойынша берешектi өндiрiп алу туралы;

      мүлікке өндіріп алуды қолдану туралы;

      борышкерлердiң сыртқы мемлекеттiк және мемлекет кепiлдiк берген қарыздар, сондай-ақ бюджет қаражаты есебiнен берiлген қарыздар бойынша мiндеттемелердi орындамауына байланысты олардың банкроттығы туралы;

      25) облигация ұстаушылардың өкілдері – эмитенттердің облигация шығару проспектісінде белгіленген міндеттемелерді орындамауы мәселелері бойынша облигация ұстаушылардың атынан талап қоюды берген кезде;

      26) банкроттықты және оңалтуды басқарушылар — Қазақстан Республикасының оңалту және банкроттық туралы заңнамасында көзделген өз өкiлеттiктерi шегiнде банкроттық рәсімі, оңалту рәсiмi мүддесінде талап қоюды берген кезде;

      26-1) бірыңғай жинақтаушы зейнетақы қоры, ерікті жинақтаушы зейнетақы қорлары – борышкерлерден зейнетақы активтеріне қатысты міндеттемелерін орындамауына байланысты пайда болған берешекті өндіріп алу бойынша жүргізілетін жұмыстар шеңберінде талап қоюларды берген және соттардың шешімдеріне шағым жасаған кезде;

      27) ішкі істер органдары – Қазақстан Республикасының заңнамасын бұзғаны үшін шетелдіктер мен азаматтығы жоқ адамдарды Қазақстан Республикасының шегінен тыс жерге шығарып жіберуге байланысты мәселелер бойынша арыздар берген кезде;

      28) талап қоюшылар (арыз берушілер) – қоршаған ортаны қорғау және табиғи ресурстарды пайдалану мәселелері бойынша жеке және заңды тұлғалардың құқықтарын, бостандықтары мен заңды мүдделерін, оның ішінде белгіленбеген тұлғалар тобының мүдделерін көздей отырып қорғау туралы талап қоюлар (арыздар) бойынша;

      ЗҚАИ-ның ескертпесі!
      29) тармақша 01.01.2027 дейін қолданыста болады - ҚР 25.12.2017 № 121-VI Заңымен.

      29) екінші деңгейдегі банктердің кредиттік портфельдерінің сапасын жақсартуға маманданатын, Қазақстан Республикасының Үкіметі жалғыз акционері болып табылатын ұйым – талаптар қою және сот шешімдеріне шағым жасау кезінде;

      30) талап қоюшылар – әлеуетті өнім берушіні немесе өнім берушіні мемлекеттік сатып алуға жосықсыз қатысушы деп тану туралы талап қою бойынша.

      Осы баптың бірінші бөлігінде аталған тұлғалар сот актілеріне шағым жасаған кезде де соттарда мемлекеттік баж төлеуден босатылады.

      Ескерту. 616-бапқа өзгерістер енгізілді - ҚР 26.12.2018 № 202-VI (01.01.2019 бастап қолданысқа енгізіледі); 06.05.2020 № 324-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 29.12.2021 № 93 (алғашқы ресми жарияланған күнінен кейін алты ай өткен соң қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі); 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

617-бап. Нотариаттық әрекеттер жасаған кезде мемлекеттiк баж төлеуден босату

      Нотариаттық әрекеттер жасаған кезде мемлекеттік баж төлеуден мыналар босатылады:

      1) жеке тұлғалар - өздерiнің мүлiктi мемлекет пайдасына сыйға тарту өсиеттерiн, шарттарын куәландырғаны үшiн;

      2) мемлекеттiк мекемелер - оларға мемлекеттің мұраға құқығы туралы куәлiктердi (куәлiктердiң телнұсқаларын) бергенi үшiн, сондай-ақ осы куәлiктердi (куәлiктердiң телнұсқаларын) алу үшiн қажеттi барлық құжаттар үшiн;

      3) жеке тұлғалар - оларға:

      Қазақстан Республикасын қорғау кезiнде, өзге де мемлекеттiк немесе қоғамдық мiндеттердi орындауға байланысты не адам өмiрiн құтқарып қалу, мемлекеттiк меншiктi және құқықтық тәртiптi қорғау жөнiндегi Қазақстан Республикасы азаматының борышын орындауға байланысты қаза тапқан адамдардың мүлкiне;

      егер мұрагер мұра қалдырушы қайтыс болған күнге мұра қалдырушымен кемiнде үш жыл тұрған болса және ол қайтыс болғаннан кейiн де осы тұрғынжайда тұрып жатса, тұрғынжайға немесе тұрғын үй-құрылыс кооперативiндегi пайға;

      сақтандыру шарттары бойынша сақтандыру төлемдерiне, мемлекеттiк қарыз облигацияларына, еңбекке ақы төлеу сомаларына, авторлық құқықтарға, авторлық гонорар және ашқан жаңалықтар, өнертабыстар мен өнеркәсiптiк үлгiлер үшiн сыйақы сомаларына;

      ақталған азаматтардың мүлкiне мұрагерлік құқық туралы куәлiктер бергенi үшін;

      4) Ұлы Отан соғысының ардагерлері, жеңілдіктер бойынша Ұлы Отан соғысының ардагерлеріне теңестірілген ардагерлер және басқа мемлекеттердің аумағындағы ұрыс қимылдарының ардагерлері, Ұлы Отан соғысы жылдарында тылдағы қажырлы еңбегі мен мінсіз әскери қызметі үшін бұрынғы КСР Одағының ордендерімен және медальдарымен наградталған адамдар, 1941 жылғы 22 маусым – 1945 жылғы 9 мамыр аралығында кемінде алты ай жұмыс істеген (қызмет өткерген) және Ұлы Отан соғысы жылдарында тылдағы қажырлы еңбегі мен мінсіз әскери қызметі үшін бұрынғы КСР Одағының ордендерімен және медальдарымен наградталмаған адамдар, мүгедектігі бар адамдар, сондай-ақ бала жасынан мүгедектігі бар адамның, мүгедектігі бар баланың ата-анасының бірі - барлық нотариаттық іс-әрекеттер бойынша;

      5) қандастар - Қазақстан Республикасының азаматтығын алуға байланысты барлық нотариаттық әрекеттер бойынша;

      6) "Батыр Ана" атағына ие болған, "Алтын алқа", "Күмiс алқа" алқаларымен наградталған көп балалы аналар - барлық нотариаттық әрекеттер бойынша;

      7) Қазақстан Республикасының заңнамасында белгiленген тәртіппен қорғаншылық тағайындалған созылмалы жүйке ауруымен ауыратын жеке тұлғалар - өздерiнiң мүлiкке мұрагерлiгi туралы куәлiктер алғаны үшiн;

      8) "Қазақстан мүгедектерiнiң ерiктi қоғамы" одағы (ҚМЕҚ), Қазақ саңыраулар қоғамы (ҚСҚ), Қазақ зағиптар қоғамы (ҚЗҚ), сондай-ақ олардың өндiрiстiк кәсiпорындары – барлық нотариаттық iс-әрекеттер бойынша;

      9) жетім балалар мен ата-анасының қамқорлығынсыз қалған балалар он сегіз жасқа толғанға дейін – оларға мұрагерлікке құқық туралы куәліктер берілгені үшін.

      Ескерту. 617-бапқа өзгеріс енгізілді - ҚР 06.05.2020 № 324-VI Заңымен (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі).

618-бап. Азаматтық хал актiлерiн тiркеген кезде мемлекеттiк баж төлеуден босату

      Ескерту. 618-бап алып тасталды– ҚР 06.02.2023 № 196-VII (01.07.2023 бастап қолданысқа енгізіледі) Заңымен.

619-бап. Қазақстан Республикасының азаматтығын алу туралы құжаттарды ресімдеген кезде мемлекеттiк баж төлеуден босату

      1. Мемлекеттік баж төлеуден мыналар босатылады:

      1) жаппай қуғын-сүргiн, күштеп ұжымдастыру кезеңдерiнде, адамгершілікке жат өзге де саяси акциялар салдарынан Қазақстан Республикасының аумағынан кетуге мәжбүр болған адамдар және олардың ұрпақтары – Қазақстан Республикасының азаматтығын алу туралы құжаттарды ресімдегені үшін;

      2) қандастар – Қазақстан Республикасының азаматтығын алу туралы құжаттарды ресімдегені үшін.

      2. Көрсетілген мемлекеттiк баж төлеуден босату бiр рет берiледi.

620-бап. Зияткерлiк меншiк саласындағы уәкiлеттi мемлекеттік орган заңдық мәнi бар әрекеттер жасаған кезде мемлекеттiк баж төлеуден босату

      Зияткерлiк меншiк саласындағы уәкілетті мемлекеттік орган заңдық мәнi бар әрекеттер жасаған кезде мемлекеттiк баж төлеуден мыналар босатылады:

      1) қарттар мен мүгедектігі бар адамдарға арналған жалпы үлгідегі медициналық-әлеуметтік мекемелерде тұратын қарттар мен мүгедектігі бар адамдар;

      2) мемлекеттің толық қамсыздандыруындағы және жатақханаларда тұратын мектеп-интернаттардың, кәсiптiк мектептер мен кәсiптiк лицейлердiң оқушылары;

      3) қандастар;

      4) Кеңес Одағының батырлары, Социалистiк Еңбек ерлерi, үш дәрежелі Даңқ және үш дәрежелі Еңбек Даңқы, "Алтын Қыран", "Отан" ордендерiмен наградталған, "Халық қаһарманы", "Қазақстанның Еңбек Ері" атақтарына ие болған, "Батыр Ана" атағына ие болған, "Алтын алқа", "Күмiс алқа" алқаларымен наградталған көп балалы аналар;

      5) Ұлы Отан соғысының ардагерлері, жеңілдіктер бойынша Ұлы Отан соғысының ардагерлеріне теңестірілген ардагерлер және басқа мемлекеттердің аумағындағы ұрыс қимылдарының ардагерлері, Ұлы Отан соғысы жылдарында тылдағы қажырлы еңбегі мен мінсіз әскери қызметі үшін бұрынғы КСР Одағының ордендерімен және медальдарымен наградталған адамдар, 1941 жылғы 22 маусым - 1945 жылғы 9 мамыр аралығында кемінде алты ай жұмыс істеген (қызмет өткерген) және Ұлы Отан соғысы жылдарында тылдағы қажырлы еңбегі мен мінсіз әскери қызметі үшін бұрынғы КСР Одағының ордендерімен және медальдарымен наградталмаған адамдар, мүгедектігі бар адамдар, сондай-ақ бала жасынан мүгедектігі бар адамның, мүгедектігі бар баланың ата-анасының бірі, сондай-ақ Чернобыль апатының салдарынан зардап шеккен азаматтар.

      Ескерту. 620-бапқа өзгеріс енгізілді - ҚР 06.05.2020 № 324-VI Заңымен (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі).

621-бап. Қазақстан Республикасының визаларын беру бойынша қабылдаушы тұлғалардың шақыруларын келіскен кезде, сондай-ақ Қазақстан Республикасының визаларын берген, қалпына келтірген немесе ұзартқан кезде мемлекеттiк баж төлеуден босату

      Мемлекеттік баж төлеуден мыналар босатылады:

      1) Қазақстан Республикасының визаларын беру бойынша қабылдаушы тұлғалардың шақыруларын келіскен кезде:

      Қазақстан Республикасымен консулдық алымдар алудан өзара бас тарту туралы халықаралық шарт жасасқан мемлекеттердің жеке және заңды тұлғалары;

      мыналарға:

      Қазақстан Республикасына баратын шетелдік ресми делегациялардың мүшелеріне және олармен бірге жүретін адамдарға;

      Қазақстан Республикасы Президенті Әкімшілігінің, Қазақстан Республикасы Үкіметінің, Қазақстан Республикасы Парламентінің, Қазақстан Республикасы Конституциялық Сотының, Қазақстан Республикасы Жоғарғы Сотының, Қазақстан Республикасы Орталық сайлау комиссиясының, Қазақстан Республикасы Премьер-Министрі Кеңсесінің, мемлекеттік органдардың, облыстар, республикалық маңызы бар қалалар және астана әкімдіктерінің шақырулары бойынша Қазақстан Республикасына баратын шетелдіктер;

      Қазақстан Республикасының мүдделі мемлекеттік органдарымен келісілген гуманитарлық көмекпен Қазақстан Республикасына баратын шетелдіктерге;

      шетелдік инвесторларға;

      этникалық қазақтарға;

      өзара түсіністік қағидаты негізінде 16 жасқа дейінгі балаларға Қазақстан Республикасының визаларын беру бойынша шақыруларды келісу туралы өтінішхат беретін қабылдаушы тұлғалар;

      2) мыналарға:

      Қазақстан Республикасына келетін шетелдік ресми делегациялардың мүшелеріне және олармен бірге жүретін адамдарға;

      Қазақстан Республикасы Президенті Әкімшілігінің, Қазақстан Республикасы Үкіметінің, Қазақстан Республикасы Парламентінің, Қазақстан Республикасы Конституциялық Сотының, Қазақстан Республикасы Жоғарғы Сотының, Қазақстан Республикасы Орталық сайлау комиссиясының, Қазақстан Республикасы Премьер-Министрі Кеңсесінің, мемлекеттік органдардың, облыстар, республикалық маңызы бар қалалар және астана әкімдіктерінің шақыруы бойынша Қазақстан Республикасына келетіндерге;

      Қазақстан Республикасының мүдделі мемлекеттік органдарымен келісілген гуманитарлық көмекпен Қазақстан Республикасына баратын шетелдіктерге;

      этникалық қазақтарға;

      өзара түсіністік қағидаты негізінде 16 жасқа дейінгі балаларға;

      шетелде тұрақты тұратын және Қазақстан Республикасына жақын туыстарының жерлеуіне баратын, бұрын Қазақстан Республикасының азаматтығында болған адамдарға;

      шетелдік инвесторларға Қазақстан Республикасының аумағында шетелдіктер мен азаматтығы жоқ адамдарға виза бергені, қалпына келтіргені немесе ұзартқаны үшін;

      3) Қазақстан Республикасы консулдық мекемелерінің, Қазақстан Республикасы Сыртқы істер министрлігінің, Қазақстан Республикасы Ішкі істер министрлігінің қызметкерлері жіберген қателері бар бастапқы визалардың орнына қайтадан визалар бергені үшін.

      Ескерту. 621-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

622-бап. Өзге де әрекеттер жасаған кезде мемлекеттiк баж төлеуден босату

      Мемлекеттік баж төлеуден мыналар босатылады:

      1) қылмыстық iсте азаматтық талап қоюды қойған кезде;

      2) Қазақстан Республикасының дипломатиялық өкілдіктері мен консулдық мекемелері арқылы апостильдеуге түсетін құжаттарға апостиль қойған кезде;

      3) азаматтық хал актілерін тіркеу туралы куәліктер қайтадан берілген кезде - Қазақстан Республикасының дипломатиялық өкілдіктері мен консулдық мекемелері арқылы өтініш жасаған азаматтар;

      4) Қазақстан Республикасы азаматтарының паспорттары мен жеке куәліктері, сондай-ақ шетел азаматының Қазақстан Республикасында тұруына ықтиярхат және азаматтығы жоқ адамның куәлiктерi берілген кезінде:

      Кеңес Одағының батырлары, Социалистік Еңбек ерлері;

      үш дәрежелі Даңқ орденінің және үш дәрежелі Еңбек Даңқы, "Алтын Қыран", "Отан" ордендерімен наградталған, "Халық қаһарманы", "Қазақстанның Еңбек Ері" атақтарына ие болған;

      "Батыр Ана" атағына ие болған, "Алтын алқа", "Күмiс алқа" алқаларымен наградталған көп балалы аналар;

      Ұлы Отан соғысының ардагерлері, жеңілдіктер бойынша Ұлы Отан соғысының ардагерлеріне теңестірілген ардагерлер және басқа мемлекеттердің аумағындағы ұрыс қимылдарының ардагерлері, Ұлы Отан соғысы жылдарында тылдағы қажырлы еңбегі мен мінсіз әскери қызметі үшін бұрынғы КСР Одағының ордендерімен және медальдарымен наградталған адамдар, 1941 жылғы 22 маусым – 1945 жылғы 9 мамыр аралығында кемінде алты ай жұмыс істеген (қызмет өткерген) және Ұлы Отан соғысы жылдарында тылдағы қажырлы еңбегі мен мінсіз әскери қызметі үшін бұрынғы КСР Одағының ордендерімен және медальдарымен наградталмаған адамдар, мүгедектігі бар адамдар, сондай-ақ бала жасынан мүгедектігі бар адамның, мүгедектігі бар баланың ата-анасының бірі;

      қарттар мен мүгедектігі бар адамдарға арналған жалпы үлгідегі медициналық-әлеуметтік мекемелерде тұратын қарттар, балалар үйлерінде және (немесе) интернаттарда тұратын, мемлекеттің толық қамсыздандыруындағы және жетім балалар мен ата-анасының қамқорлығынсыз қалған балалар;

      Чернобыль апатының салдарынан зардап шеккен азаматтар;

      5) жоғары сұранысқа ие мемлекеттік тіркеу нөмірі белгілерін беруді қоспағанда, автомобильге, автомобильдің тіркемесіне, мотокөлікке мемлекеттік тіркеу нөмірі белгісі берілген кезде:

      Кеңес Одағының батырлары, Социалистік Еңбек ерлері, үш дәрежелі Даңқ және үш дәрежелі Еңбек Даңқы, "Алтын Қыран", "Отан" ордендерімен наградталған, "Халық қаһарманы", "Қазақстанның Еңбек Ері" атақтарына ие болған адамдар;

      Ұлы Отан соғысының ардагерлері, жеңілдіктер бойынша Ұлы Отан соғысының ардагерлеріне теңестірілген ардагерлер және басқа мемлекеттердің аумағындағы ұрыс қимылдарының ардагерлері, Ұлы Отан соғысы жылдарында тылдағы қажырлы еңбегі мен мінсіз әскери қызметі үшін бұрынғы КСР Одағының ордендерімен және медальдарымен наградталған адамдар, 1941 жылғы 22 маусым - 1945 жылғы 9 мамыр аралығында кемінде алты ай жұмыс істеген (қызмет өткерген) және Ұлы Отан соғысы жылдарында тылдағы қажырлы еңбегі мен мінсіз әскери қызметі үшін бұрынғы КСР Одағының ордендерімен және медальдарымен наградталмаған адамдар, мүгедектігі бар адамдар, сондай-ақ бала жасынан мүгедектігі бар адамның, мүгедектігі бар баланың ата-анасының бірі;

      Чернобыль апатының салдарынан зардап шеккен азаматтар.

      Ескерту. 622-бапқа өзгеріс енгізілді - ҚР 06.05.2020 № 324-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңдарымен.

623-бап. Мемлекеттiк бажды төлеу тәртiбi

      1. Мемлекеттiк баж:

      1) соттар қарайтын істер бойынша – осы Кодекстің 51-2-бабында көзделген жағдайларды, Қазақстан Республикасы Азаматтық процестік кодексінің 106-бабының үшінші бөлігінде көзделген істерді қоспағанда, тиісті талап қою, әкімшілік талап қою, арыз (шағым) немесе сот бұйрығын шығару туралы арыз берілгенге дейін, сондай-ақ сот құжаттардың көшірмелерін берген кезде;

      Қазақстан Республикасының Конституциялық Соты қарайтын азаматтардың жолданымдары бойынша – жолданым берілгенге дейін;

      2) нотариаттық әрекеттердi орындағаны үшiн, сондай-ақ құжаттардың көшiрмелерiн, телнұсқаларды бергенi үшiн – жасалған нотариаттық әрекеттi тiркеген кезде;

      3) алып тасталды – ҚР 06.02.2023 № 196-VII (01.07.2023 бастап қолданысқа енгізіледі) Заңымен;
      4) алып тасталды – ҚР 06.02.2023 № 196-VII (01.07.2023 бастап қолданысқа енгізіледі) Заңымен;

      5) мыналарды:

      Қазақстан Республикасы азаматтарының паспорттары мен жеке куәліктерін, азаматтығы жоқ адамның куәліктерін, шетелдіктің Қазақстан Республикасында тұруына ықтиярхат және жол жүру құжатын бергені үшін;

      жүктерді халықаралық автомобильмен тасымалдауды жүзеге асыруға рұқсат беру куәлігін (рұқсат беру куәлігінің телнұсқасын) бергені үшін;

      аңшы куәлігін (аңшы куәлiгiнің телнұсқасын) бергенi (қайта ресімдегені) үшін;

      мыналарды:

      Құрып кету қаупі төнген жабайы фауна мен флора түрлерімен халықаралық сауда туралы конвенцияның күші қолданылатын өсімдіктер дүниесі объектілерін, олардың бөліктері мен дериваттарын Қазақстан Республикасының аумағына импорттауға, Қазақстан Республикасының аумағынан экспорттауға және (немесе) кері экспорттауға арналған рұқсаттарды;

      Құрып кету қаупі төнген жабайы фауна мен флора түрлерімен халықаралық сауда туралы конвенцияның күші қолданылатын жануарлар түрлерін Қазақстан Республикасының аумағына импорттауға, Қазақстан Республикасының аумағынан экспорттауға және (немесе) кері экспорттауға арналған рұқсаттарды;

      жекелеген жабайы өсетін өсімдіктер мен жабайы өсетін дәрілік шикізатты, оның ішінде сирек кездесетіндерін және құрып кету қаупі төнгендерін Еуразиялық экономикалық одақтың кедендік аумағынан әкетуге арналған қорытындыны (рұқсат беру құжатын);

      жабайы жануарларды, оның ішінде сирек кездесетіндерін және құрып кету қаупі төнгендерін Еуразиялық экономикалық одақтың кедендік аумағынан әкетуге арналған қорытындыны (рұқсат беру құжатын) бергені үшін;

      азаматтық, қызметтік қаруды және оның патрондарын иеленуге, сақтауға немесе сақтау мен алып жүруге, тасымалдауға рұқсаттар, Қазақстан Республикасының аумағына әкелуге және Қазақстан Республикасының аумағынан әкетуге қорытындылар бергені үшін;

      азаматтық пиротехникалық заттарды және олар қолданылып жасалған бұйымдарды сатып алуға рұқсаттар бергені үшін;

      жеке және заңды тұлғалардың азаматтық, қызметтiк қаруының (аңшылық суық қаруды, белгi беретiн қаруды, механикалық шашыратқыштарды, аэрозольдi және көзден жас ағызатын немесе тiтiркендiретiн заттар толтырылған басқа да құрылғыларды, үрлемелі энергиясы 7,5 Дж-дан аспайтын және калибрi 4,5 мм-ді қоса алғанға дейiнгi пневматикалық қаруды қоспағанда) әрбiр бiрлiгiн тiркегенi және қайта тiркегенi үшiн;

      Қазақстан Республикасының азаматтығын алуға немесе Қазақстан Республикасының азаматтығын тоқтатуға, сондай-ақ Қазақстан Республикасынан кетуге және Қазақстан Республикасына келуге байланысты iстер бойынша;

      зияткерлiк меншiк саласындағы уәкiлеттi мемлекеттік органның тауар белгісін жалпыға бірдей белгiлi деп тануға, патенттiк сенiм бiлдiрiлген өкілдердi аттестаттауға және патенттік сенiм бiлдiрiлген өкіл ретінде тiркеуге байланысты заңдық мәні бар әрекеттер жасағаны үшiн;

      теңізшінің жеке куәлігін, Қазақстан Республикасының теңізде жүзу кітапшасын және кәсіби дипломды бергені үшін тиiстi құжаттарды бергенге дейiн;

      6) жүргізуші куәліктерін, тракторшы-машинист куәліктерін, механикалық көлік құралдарын және тіркемелерді мемлекеттік тіркеу туралы куәліктерді, мемлекеттік тіркеу нөмірі белгілерін, сондай-ақ мемлекеттік тіркеу нөмірі белгісінің телнұсқасын бергені үшін – тиісті құжаттарды, мемлекеттік тіркеу нөмірі белгілерін, мемлекеттік тіркеу нөмірі белгісінің телнұсқасын бергенге дейін;

      7) Қазақстан Республикасының Үкiметi уәкiлеттiк берген мемлекеттiк органдардың Қазақстан Республикасының мемлекеттiк органдары мен нотариустарынан шығатын ресми құжаттарға апостиль қойғаны үшiн - апостиль қойғанға дейiн төленеді.

      2. Мемлекеттiк баж уәкiлеттi мемлекеттiк органдардың немесе лауазымды адамдардың заңдық мәнi бар әрекеттер жасаған және (немесе) құжаттарды берген жерi бойынша есепке жатқызылады.

      3. Мемлекеттік баж сомаларын бюджетке төлеу екінші деңгейдегі банктер немесе банк операцияларының жекелеген түрлерiн жүзеге асыратын ұйымдар арқылы аудару не оны уәкілетті орган белгілеген нысан бойынша қатаң есептілік бланкілері негізінде қолма-қол ақшаны енгізу жолымен жүргізіледі.

      4. Мемлекеттік баж сомалары қолма-қол ақшамен төленген кезде мұндай қабылданған мемлекеттік баж сомаларын уәкілетті мемлекеттік органдар ақша қабылдау жүзеге асырылған күннен бастап келесі операциялық күннен кешіктірмей екінші деңгейдегі банктерге немесе банк операцияларының жекелеген түрлерiн жүзеге асыратын ұйымдарға кейіннен оларды бюджетке есепке жатқызу үшін тапсырады. Егер қолма-қол ақшаның күн сайынғы түсімдері АЕК-тің 10 еселенген мөлшерінен аз болса, ақшаны тапсыру ақша қабылдау жүзеге асырылған күннен бастап операциялық үш күнде бір рет жүзеге асырылады.

      Ескерту. 623-бапқа өзгерістер енгізілді - ҚР 20.06.2018 № 161-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 28.10.2019 № 268-VI Заңымен (алғашқы ресми жарияланған күнінен кейін күнтізбелік жиырма бір күн өткен соң қолданысқа енгізіледі); 25.11.2019 № 272-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2022 бастап қолданысқа енгізіледі); 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2024 бастап қолданысқа енгізіледі); 06.02.2023 № 196-VII (01.07.2023 бастап қолданысқа енгізіледі); 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

2-параграф. Консулдық алым

624-бап. Жалпы ережелер

      Консулдық алым Қазақстан Республикасының дипломатиялық өкілдіктері мен консулдық мекемелері, Қазақстан Республикасының Сыртқы істер министрлігі консулдық әрекеттер жасағаны және заңдық маңызы бар құжаттар бергені үшін шетелдіктерден, азаматтығы жоқ адамдардан, бейрезидент-шетелдік заңды тұлғалардан, Қазақстан Республикасының жеке және заңды тұлғаларынан алатын, бюджетке төленетін төлем болып табылады.

      Ескерту. 624-бапқа өзгеріс енгізілді – ҚР 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңымен.

625-бап. Консулдық алым төлеушiлер

      Осы Кодекстің 626-бабында көзделген консулдық әрекеттер өздерінің мүдделерi үшiн жасалатын шетелдіктер, азаматтығы жоқ адамдар және бейрезидент-шетелдiк заңды тұлғалар, Қазақстан Республикасының жеке және заңды тұлғалары консулдық алым төлеушiлер болып табылады.

626-бап. Алу объектілері

      Консулдық алым мынадай консулдық әрекеттер жасағаны үшін алынады:

      1) Қазақстан Республикасының дипломатиялық және қызметтік паспорттарын ресімдеуді қоспағанда, Қазақстан Республикасы азаматының паспортын ресiмдеу;

      2) Қазақстан Республикасының азаматтары мен заңды тұлғаларының, сондай-ақ шетелдіктер мен азаматтығы жоқ адамдардың, шетелдік заңды тұлғалардың визалар беру туралы өтініштерін пысықтау және Қазақстан Республикасының шет елдердегі мекемелеріне визалар беру (визалық қолдау) туралы нұсқама жіберу;

      3) Қазақстан Республикасының визаларын беру;

      4) Қазақстан Республикасына қайта оралуға куәлік беру;

      5) шетелде болу мәселелерi бойынша Қазақстан Республикасы азаматтарының өтiнiшхаттарын ресiмдеу;

      6) Қазақстан Республикасының азаматтығы мәселелерi бойынша құжаттарды ресiмдеу;

      7) азаматтық хал актiлерiн тiркеу;

      8) құжаттарды талап етіп алдыру;

      9) құжаттарды заңдастыру, сондай-ақ апостильдеу үшін құжаттарды қабылдау және одан әрі өткізу;

      10) нотариаттық әрекеттер жасау;

      11) консулдық мекемеде өсиеттерді, құжаттар бар пакетті (өсиеттен басқа), ақшаны, бағалы қағаздарды және басқа да құндылықтарды (мұрагерлікті қоспағанда) сақтау;

      12) жария сауда-саттықтарда тауарларды немесе өзге де мүлікті сату;

      13) мүлікті немесе ақшалай сомаларды тиесілігі бойынша беру үшін алты айға дейінгі мерзімге депозитке қабылдау;

      14) заңды тұлғалардың мекенжайына дипломатиялық поштамен құжаттар жіберу;

      15) кеме шетелден сатып алынған жағдайда Қазақстан Республикасының Мемлекеттік туын көтеріп жүзу құқығына уақытша куәлік беру;

      16) Қазақстан Республикасының кемелеріне қатысты Қазақстан Республикасының заңнамасында немесе Қазақстан Республикасы қатысушысы болып табылатын халықаралық шарттарда көзделген кез келген декларацияны немесе басқа да құжатты жасау немесе куәландыру;

      17) шетелдегі Қазақстан Республикасы кемесінің немесе жүгінің опат немесе зақымдануы (кемелердің кеме апатына ұшырауы) жағдайында теңіз наразылығы туралы акт жасау;

      18) заңдық мәні бар өзге де құжаттар (анықтамалар) беру.

627-бап. Консулдық алым мөлшерлемелері

      Қазақстан Республикасының Сыртқы істер министрлігі уәкілетті органмен және салық саясаты саласындағы уәкілетті органмен келісу бойынша:

      1) Қазақстан Республикасының аумағында алынатын;

      2) шет мемлекеттің аумағында консулдық әрекеттер жасағаны үшін алынатын консулдық алым мөлшерлемелерін әзірлейді және бекітеді.

      Қазақстан Республикасының Сыртқы істер министрлігі осы баптың бірінші бөлігінің 2) тармақшасына сәйкес бекітілген мөлшерлемелерге қосымша өзара түсіністік қағидаты негізінде жеделдеткені үшін консулдық алым мөлшерлемелерін белгілеуге құқылы.

      Ескерту. 627-бап жаңа редакцияда – ҚР 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңымен.

628-бап. Консулдық алым төлеуден босату

      Консулдық алым:

      1) осы Кодекстің 617622-баптарында көзделген жағдайларда;

      2) Қазақстан Республикасымен консулдық алымдар алудан өзара бас тарту туралы халықаралық шарт жасасқан мемлекеттердің жеке және заңды тұлғаларынан;

      3) Қазақстан Республикасымен құқықтық көмек туралы халықаралық шарт жасасқан мемлекеттердің билік орындары мен жекелеген азаматтарының сұрау салуы бойынша отбасылық, азаматтық және қылмыстық iстер бойынша, алименттер, мемлекеттiк жәрдемақылар мен зейнетақылар туралы, бала асырап алу туралы құжаттарды талап етіп алдырғаны үшiн;

      4) мыналарға:

      Қазақстан Республикасы ресми делегацияларының мүшелеріне және олармен бірге жүретін адамдарға;

      Қазақстан Республикасы Парламентінің депутаттарына;

      қызметтік істер бойынша шетелге шығатын Қазақстан Республикасының мемлекеттік қызметшілеріне – Қазақстан Республикасының дипломатиялық, қызметтік немесе ұлттық паспорт иелеріне;

      Қазақстан Республикасының шет елдердегі мекемелері персоналының отбасы мүшелеріне;

      Қазақстан Республикасының шет елдердегі мекемелері қызметкерінің немесе жұмыскерінің сырқаттануына немесе қайтыс болуына байланысты шетелге шығатын Қазақстан Республикасының шет елдердегі мекемелері персоналының жақын туыстарына және олармен бірге жүретін адамдарға визалар беру туралы шетелдік дипломатиялық өкілдіктерге және консулдық мекемелерге нота жасағаны және басып шығарғаны үшін;

      5) Қазақстан Республикасының азаматтары мен заңды тұлғаларының, сондай-ақ шетелдіктер мен азаматтығы жоқ адамдардың, шетелдік заңды тұлғалардың визалар беру туралы өтініштерін пысықтағаны және:

      Қазақстан Республикасына баратын шетелдік ресми делегациялардың мүшелеріне және олармен бірге жүретін адамдарға;

      республикалық және халықаралық маңызы бар іс-шараларға (симпозиумдарға, конференцияларға және өзге де саяси, мәдени, ғылыми және спорттық іс-шараларға) қатысу үшін Қазақстан Республикасына баратын шетелдіктерге;

      Қазақстан Республикасы Президенті Әкімшілігінің, Қазақстан Республикасы Үкіметінің, Қазақстан Республикасы Парламентінің, Қазақстан Республикасы Конституциялық Сотының, Қазақстан Республикасы Жоғарғы Сотының, Қазақстан Республикасы Орталық сайлау комиссиясының, Қазақстан Республикасы Премьер-Министрі Кеңсесінің, мемлекеттік органдардың, облыстар, республикалық маңызы бар қалалар және астана әкімдіктерінің шақыруы бойынша Қазақстан Республикасына баратын шетелдіктерге;

      Қазақстан Республикасының мүдделі мемлекеттік органдарымен келісілген гуманитарлық көмекпен Қазақстан Республикасына баратын шетелдіктерге;

      халықаралық ұйымдардың қызметтік істер бойынша Қазақстан Республикасына баратын қызметкерлеріне;

      өзара түсіністік қағидаты негізінде шетелдік дипломатиялық өкілдіктер мен консулдық мекемелердің, сондай-ақ Қазақстан Республикасында аккредиттелген халықаралық ұйымдардың шақыруы бойынша Қазақстан Республикасына баратын шетелдіктерге;

      инвесторлық визаларды;

      Қазақстан Республикасының азаматтары болып табылмайтын ұлты қазақ адамдарға;

      өзара түсіністік қағидаты негізінде 16 жасқа дейінгі балаларға визалар беру (визалық қолдау) туралы Қазақстан Республикасының шет елдердегі мекемелеріне нұсқама жібергені үшін;

      6) мыналарға:

      Қазақстан Республикасына баратын шетелдік ресми делегациялардың мүшелеріне және олармен бірге жүретін адамдарға;

      республикалық және халықаралық маңызы бар іс-шараларға (симпозиумдарға, конференцияларға және өзге де саяси, мәдени, ғылыми және спорттық іс-шараларға) қатысу үшін Қазақстан Республикасына баратын шетелдіктерге;

      Қазақстан Республикасы Президенті Әкімшілігінің, Қазақстан Республикасы Үкіметінің, Қазақстан Республикасы Парламентінің, Қазақстан Республикасы Конституциялық Сотының, Қазақстан Республикасы Жоғарғы Сотының, Қазақстан Республикасы Орталық сайлау комиссиясының, Қазақстан Республикасының Президенті Іс басқармасының, Қазақстан Республикасы Премьер-Министрі Кеңсесінің шақыруы бойынша Қазақстан Республикасына баратын шетелдіктерге;

      Қазақстан Республикасының мүдделі мемлекеттік органдарымен келісілген гуманитарлық көмекпен Қазақстан Республикасына баратын шетелдіктерге;

      халықаралық ұйымдардың қызметтік істер бойынша Қазақстан Республикасына баратын қызметкерлеріне;

      өзара түсіністік қағидаты негізінде шетелдік дипломатиялық өкілдіктер мен консулдық мекемелердің, сондай-ақ Қазақстан Республикасында аккредиттелген халықаралық ұйымдардың шақыруы бойынша Қазақстан Республикасына баратын шетелдіктерге;

      қызметтік істер бойынша Қазақстан Республикасына баратын шетелдіктерге – дипломатиялық және қызметтік паспорт иелеріне;

      өзара түсіністік қағидаты негізінде 16 жасқа дейінгі балаларға;

      Қазақстан Республикасының азаматтары болып табылмайтын ұлты қазақ адамдарға;

      шетелде тұрақты тұратын және жақын туыстарының жерлеуіне Қазақстан Республикасына баратын, Қазақстан Республикасының бұрынғы азаматтарына визалар;

      инвесторлық визаларды;

      қызметтік визаларды;

      дипломатиялық визаларды бергені үшін;

      7) Қазақстан Республикасы консулдық мекемелерінің және Қазақстан Республикасы Сыртқы істер министрлігінің қызметкерлері жіберген қателері бар бастапқы визалардың орнына қайтадан визалар бергені үшін;

      8) жоғалту, дүлей зілзала немесе басқа да форс-мажорлық мән-жайлар салдарынан құжаттары мен ақшасы жоқ Қазақстан Республикасының азаматтарына Қазақстан Республикасына қайта оралуға куәліктер және анықтамалар бергені үшін;

      9) шетелде қайтыс болған Қазақстан Республикасы азаматтарының мәйіті салынған табыттар мен урналарды Қазақстан Республикасына жіберген кезде қайтыс болу туралы куәліктер және анықтамалар бергені үшін;

      10) өзара түсіністік қағидаты негізінде шетелдік дипломатиялық өкілдіктер мен консулдық мекемелердің өтінішхаттары бойынша құжаттарды талап етіп алдырғаны үшін;

      11) Қазақстан Республикасы азаматтарының Қазақстан Республикасының шет елдердегі мекемелері арқылы талап етіп алдырған құжаттарын заңдастырғаны үшін;

      12)      өзара түсіністік қағидаты негізінде шетелдік дипломатиялық өкілдіктер мен консулдық мекемелердің, сондай-ақ халықаралық ұйымдардың өтінішхаттары бойынша құжаттарды заңдастырғаны үшін;

      13) шетелде уақытша және тұрақты тұратын Қазақстан Республикасының азаматтарын, сондай-ақ шетелдіктерге асырап алуға берілген, Қазақстан Республикасының азаматтары болып табылатын балаларды консулдық есепке қойғаны және консулдық есептен шығарғаны үшін алынбайды.

      Ескерту. 628-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

629-бап. Консулдық алымды төлеу тәртiбi

      1. Консулдық алым консулдық әрекеттер жасалғанға дейiн төленедi.

      2. Қазақстан Республикасының дипломатиялық өкiлдiктерi мен консулдық мекемелерi консулдық әрекеттерді төлеушi консулдық алымды төлегеннен кейiн жүзеге асырады.

      3. Мөлшерлемесі АҚШ долларымен белгiленген консулдық алымдарды Қазақстан Республикасының аумағында төлеу алымды төлеу күніне Қазақстан Республикасының Ұлттық Банкi белгілеген ресми бағам бойынша теңгемен жүргiзiледi.

      4. Консулдық алым:

      1) Қазақстан Республикасының аумағында – екінші деңгейдегі банктер немесе банк операцияларының жекелеген түрлерiн жүзеге асыратын ұйымдар арқылы аудару жолымен бюджетке консулдық әрекеттер жүзеге асырылатын жер бойынша немесе Қазақстан Республикасының Сыртқы істер министрлігі белгілеген нысан бойынша қатаң есептiлiк бланкiлерi негiзiнде консулдық мекемелерде қолма-қол ақшамен төленеді.

      Консулдық алым қолма-қол ақшамен төленген жағдайда, консулдық алымның осы сомасын уәкілетті мемлекеттік орган ақша қабылдау жүзеге асырылған күннен бастап келесі операциялық күннен кешіктірмей екінші деңгейдегі банктерге немесе банк операцияларының жекелеген түрлерiн жүзеге асыратын ұйымдарға кейіннен оларды бюджетке есепке жатқызу үшін тапсырады. Егер қолма-қол ақшаның күн сайынғы түсімдері АЕК-тің 10 еселенген мөлшерінен аз болса, ақшаны тапсыру ақша қабылдау жүзеге асырылған күннен бастап операциялық үш күнде бір рет жүзеге асырылады;

      2) Қазақстан Республикасы аумағының шегінен тыс жерде – шаруашылық пайдалану құқығынсыз дипломатиялық өкілдіктің немесе консулдық мекеменiң банктік шотына банктер немесе банк операцияларының жекелеген түрлерiн жүзеге асыратын ұйымдар арқылы аудару жолымен немесе Қазақстан Республикасының Сыртқы істер министрлігі белгілеген нысан бойынша қатаң есептiлiк бланкiлерi негiзiнде консулдық мекемелерде қолма-қол ақшамен төленедi.

      5. Консулдық алымды төлеу аумағында консулдық әрекеттер жасалатын мемлекеттің валютасымен немесе кез келген басқа еркін айырбасталатын валютамен жүргізіледі.

      6. Шетелде қабылданған консулдық алым сомаларын дипломатиялық өкілдік немесе консулдық мекеме олар қабылданған күннен бастап операциялық он күннен кешіктірмей дипломатиялық өкілдік немесе консулдық мекеме орналасқан мемлекеттің шетелдік банкіне шетелдік банктік шотқа есепке жатқызу үшін тапсырады.

      Қазақстан Республикасының дипломатиялық өкілдігі немесе консулдық мекемесі орналасқан мемлекеттің валютасымен шетелдік банктік шотқа түскен консулдық алымдарды шетелдік банк дипломатиялық өкілдіктің немесе консулдық мекеменің тапсырмасы бойынша АҚШ долларына, евроға, ағылшын фунт стерлингіне, швейцар франкіне, Канада долларына, жапон иеніне, Ресей рубліне, Қытай юаніне айырбастайды.

      Қазақстан Республикасының дипломатиялық өкілдігінің немесе консулдық мекемесінің бірінші қол қою құқығы бар басшысы шетелдік банктік шотқа билік етуші болып табылады.

      Шетелдік банктік шотқа түскен консулдық алымдарды дипломатиялық өкілдік немесе консулдық мекеме ай сайын, есепті айдан кейінгі айдың 10-күнінен кешіктірілмейтін мерзімде Қазақстан Республикасы Сыртқы істер министрлігінің валюталық шотына одан әрі бюджет кірісіне есепке жатқызу үшін аударады. Егер дипломатиялық өкілдікке немесе консулдық мекемеге консулдық алымдардан түсетін ай сайынғы түсімдер 1 000 АҚШ долларынан аз болса, оның есепті кезеңнің соңындағы бағамы бойынша осы тармақта көрсетілген валюта түрлеріндегі баламасын құраса, аудару тоқсан сайын, есепті айдан кейінгі айдың 10-күнінен кешіктірілмейтін мерзімде жүзеге асырылады.

      Қазақстан Республикасының Сыртқы істер министрлігі дипломатиялық өкілдік немесе консулдық мекеме аударған консулдық алымдарды Қазақстан Республикасының Ұлттық Банкінен шетелдік валютадағы корреспондеттік шоттар бойынша үзінді көшірмелерді алған күннен бастап үш жұмыс күні ішінде электрондық нысандағы төлем құжаттарын қоса бере отырып, республикалық бюджет кірісіне аударады.

      7. Төленген консулдық алым сомалары қайтарылуға жатпайды.

      Ескерту. 629-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

71-тарау. ЖЕКЕ ТҰЛҒАЛАРДЫҢ КІРІСТЕРІ МЕН МҮЛКІН ЖАЛПЫҒА БІРДЕЙ ДЕКЛАРАЦИЯЛАУ 1-параграф. Активтер мен міндеттемелер туралы декларация

      ЗҚАИ-ның ескертпесі!
      630-бапқа өзгеріс енгізу көзделген - ҚР 26.12.2018 № 203-VI (01.01.2019 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңдарымен.
      ЗҚАИ-ның ескертпесі!
      630-баптың осы редакциясы 01.01.2024 бастап 01.01.2025 дейін қолданыста болады - ҚР 25.12.2017 № 121-VI Заңымен (тоқтатылған редакциясын ҚР 25.12.2017 Салық кодексінің 25.12.2017 датадағы архивтік нұсқасынан қараңыз).

      630-бап. Активтер мен міндеттемелер туралы декларация

      1. Активтер мен міндеттемелер туралы декларация ұсынылатын жылғы 1 қаңтарға мынадай:

      1) жауапты мемлекеттік лауазымды атқаратын адамдар мен олардың жұбайлары (зайыптары);

      мемлекеттік функцияларды орындауға уәкілеттік берілген адамдар мен олардың жұбайлары (зайыптары);

      мемлекеттік функцияларды орындауға уәкілеттік берілген адамдарға теңестірілген адамдар мен олардың жұбайлары (зайыптары);

      "Қазақстан Республикасындағы сайлау туралы" Қазақстан Республикасының Конституциялық заңына және "Сыбайлас жемқорлыққа қарсы іс-қимыл туралы", "Қазақстан Республикасындағы банктер және банк қызметі туралы", "Сақтандыру қызметі туралы", "Бағалы қағаздар рыногы туралы" Қазақстан Республикасының заңдарына сәйкес декларация ұсыну жөніндегі міндет жүктелген адамдар;

      2) осы тармақтың 1) тармақшасында аталған адамдарды қоспағанда, мемлекеттік мекемелердің жұмыскерлері мен олардың жұбайлары (зайыптары), сондай-ақ квазимемлекеттік сектор субъектілерінің жұмыскерлері мен олардың жұбайлары (зайыптары);

      3) осы тармақтың 1) және 2) тармақшаларында аталған адамдарды қоспағанда, заңды тұлғалардың басшылары, құрылтайшылары (қатысушылары) және олардың жұбайлары (зайыптары), дара кәсіпкерлер мен олардың жұбайлары (зайыптары) болып табылатын жеке тұлғалар активтер мен міндеттемелер туралы декларацияны ұсынады.

      Осы тармақтың 2) және 3) тармақшаларының ережелері бейрезиденттерге, сондай-ақ коммерциялық емес ұйымдардың құрылтайшыларына (қатысушыларына) және акционерлерге қолданылмайды.

      2. Егер "Қазақстан Республикасындағы сайлау туралы" Қазақстан Республикасының Конституциялық заңында және "Сыбайлас жемқорлыққа қарсы іс-қимыл туралы", "Қазақстан Республикасындағы банктер және банк қызметі туралы", "Сақтандыру қызметі туралы", "Бағалы қағаздар рыногы туралы" Қазақстан Республикасының заңдарында өзгеше белгіленбесе, осы баптың 1-тармағында аталған адамдар активтер мен міндеттемелер туралы декларация ұсынылатын жылдың алдындағы жылғы 31 желтоқсандағы жағдай бойынша активтер мен міндеттемелер туралы декларацияны толтырады.

      3. Активтер мен міндеттемелер туралы декларация мынадай түрлерге бөлінеді:

      1) бастапқы – активтер мен міндеттемелер туралы декларацияны ұсыну жөніндегі белгіленген міндет алғаш туындауға байланысты жеке тұлға ұсынатын осындай декларация;

      2) кезекті – жеке тұлға активтер мен міндеттемелер туралы бастапқы декларацияны ұсынғаннан кейін "Қазақстан Республикасындағы сайлау туралы" Қазақстан Республикасының Конституциялық заңына, "Сыбайлас жемқорлыққа қарсы іс-қимыл туралы", "Қазақстан Республикасындағы банктер және банк қызметі туралы", "Сақтандыру қызметі туралы", "Бағалы қағаздар рыногы туралы" Қазақстан Республикасының заңдарына сәйкес осындай жеке тұлға ұсынатын активтер мен міндеттемелер туралы декларация;

      3) қосымша – өзгерістер және (немесе) толықтырулар жататын, бұрын ұсынылған жеке тұлғаның активтері мен міндеттемелері туралы декларацияға өзгерістер және (немесе) толықтырулар енгізілген кезде жеке тұлға ұсынатын активтер мен міндеттемелер туралы декларация;

      4) хабарлама бойынша қосымша – жеке тұлғаның активтері мен міндеттемелері бойынша камералдық бақылау нәтижелері бойынша салық органы бұзушылықтарды анықтаған, бұрын ұсынылған активтер мен міндеттемелер туралы декларацияға өзгерістер және (немесе) толықтырулар енгізілген кезде жеке тұлға ұсынатын активтер мен міндеттемелер туралы декларация.

      4. Активтер мен міндеттемелер туралы декларация:

      1) "Қазақстан Республикасындағы сайлау туралы" Қазақстан Республикасының Конституциялық заңына және "Сыбайлас жемқорлыққа қарсы іс-қимыл туралы", "Қазақстан Республикасындағы банктер және банк қызметі туралы", "Сақтандыру қызметі туралы", "Бағалы қағаздар рыногы туралы" Қазақстан Республикасының заңдарына сәйкес декларация ұсыну жөніндегі міндет жүктелген адамдардың ұсынуын;

      2) осы Кодекстің 211-бабында көзделген қосымша салықтық есептілікті ұсынуды қоспағанда, бір рет ұсынылады.

      ЗҚАИ-ның ескертпесі!
      631-бапқа өзгеріс енгізу көзделген - ҚР 26.12.2018 № 203-VI (01.01.2019 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.
      ЗҚАИ-ның ескертпесі!
      631-баптың осы редакциясы 01.01.2025 дейін қолданыста болады - ҚР 25.12.2017 № 121-VI Заңымен (тоқтатылған редакциясын ҚР 25.12.2017 Салық кодексінің 25.12.2017 датадағы архивтік нұсқасынан қараңыз).

631-бап. Активтер мен міндеттемелер туралы декларацияны толтыру ерекшеліктері

      1. Активтер мен міндеттемелер туралы декларация осы Кодекстің 630-бабының 1-тармағында аталған жеке тұлғалардың Қазақстан Республикасында және оның шегінен тыс жерде мыналардың болуы туралы ақпаратты көрсетуіне арналады:

      1) құқықтары және (немесе) мәмілелері шет мемлекеттің заңнамасына сәйкес шет мемлекеттің құзыретті органында мемлекеттік немесе өзге тіркеуге жататын мүлік:

      жылжымайтын мүлік, жер учаскелері және (немесе) жер үлестері, әуе және теңіз кемелері, ішкі суда жүзетін кемелер, "өзен – теңізде" жүзетін кемелер;

      көлік құралдары, арнайы техника және (немесе) тіркемелер;

      Қазақстан Республикасының шегінен тыс жерлерде шетелдік банктердегі банктік шоттарда жиынтығында барлық банктік салымдар бойынша республикалық бюджет туралы заңда белгіленген және есепті салықтық кезеңнің 31 желтоқсанында қолданыста болатын айлық есептік көрсеткіштің 1000 еселенген мөлшерінен асатын сомадағы ақша;

      Бұл ретте "Сыбайлас жемқорлыққа қарсы іс-қимыл туралы" Қазақстан Республикасының Заңына сәйкес Қазақстан Республикасының шегінен тыс жерде орналасқан шетелдік банктерде шоттарды (салымдарды) ашу және иелену, Қазақстан Республикасының шегінен тыс жерде орналасқан шетелдік банктерде қолма-қол ақша мен құндылықтарды сақтау бойынша сыбайлас жемқорлыққа қарсы шектеуді қабылдайтын адамдар активтер мен міндеттемелер туралы декларацияда банктік салым сомасына қарамастан, Қазақстан Республикасының шегінен тыс жердегі шетелдік банктерде ақшасының бар-жоғы туралы ақпаратты көрсетеді;

      2) Қазақстан Республикасындағы және (немесе) оның шегінен тыс жерлердегі мүлік:

      тұрғын үй құрылысына үлестік қатысуы туралы шарт бойынша тұрғын ғимараттағы үлес;

      Қазақстан Республикасының шегінен тыс жерде құрылған заңды тұлғаның жарғылық капиталына қатысу үлесі;

      бағалы қағаздар, туынды қаржы құралдары (орындалуы базалық активті сатып алу немесе өткізу арқылы жүргізілетін туынды қаржы құралдарын қоспағанда), цифрлық активтер;

      инвестициялық алтын;

      зияткерлік меншік, авторлық құқық объектілері;

      республикалық бюджет туралы заңда белгіленген және жеке тұлғаның активтері мен міндеттемелері туралы декларация тапсырылатын жылдың алдындағы жылдың 31 желтоқсанына қолданыста болатын айлық есептік көрсеткіштің 10000 еселенген мөлшері шегінен аспайтын сомада көрсетілетін қолма-қол ақша;

      Қазақстан Республикасындағы банктер және банк қызметі туралы Қазақстан Республикасының заңнамасына сәйкес құрылған банктер мен банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдарға берешекті қоспағанда, міндеттеменің немесе талаптың туындауына негіз болып табылатын, нотариат куәландырған (айғақтаған) шарт немесе өзге құжат болған кезде басқа тұлғалардың жеке тұлға алдындағы берешегі (дебиторлық берешегі) және (немесе) жеке тұлғаның басқа тұлғалар алдындағы берешегі (кредиторлық берешегі);

      3) осы баптың 4-тармағында көрсетілген өзге де мүлік.

      2. Активтер мен міндеттемелер туралы декларацияға қосымшалар салықтық бақылау мақсаттары үшін салық органдары пайдаланатын, осы баптың 1-тармағында көрсетілген мәліметтер туралы ақпаратты
егжей-тегжейлі көрсетуге арналады.

      3. "Сыбайлас жемқорлыққа қарсы іс-қимыл туралы" Қазақстан Республикасының Заңына сәйкес жеке тұлғалардың декларацияларын ұсыну жөніндегі міндет жүктелген адамдар активтер мен міндеттемелер туралы декларацияға қосымшаларда мүлікті сенімгерлік басқаруға, трастқа беру туралы мәліметтерді де көрсетеді.

      4. Активтер мен міндеттемелер туралы декларацияда жеке тұлғаның қалауы бойынша есепті салықтық кезеңнің 31 желтоқсанына Қазақстан Республикасының бағалау қызметі туралы заңнамасына сәйкес бағалаушы мен салық төлеуші арасындағы шарт бойынша жүргізілген бағалау туралы есепте айқындалған құны болған кезде, басқа мүліктің бір бірлігі үшін бағасы (құны) республикалық бюджет туралы заңда белгіленген және есепті салықтық кезеңнің 31 желтоқсанына қолданыста болатын айлық есептік көрсеткіштің 1000 еселенген мөлшерінен асып кеткен жағдайда осы мүлік көрсетілуі мүмкін.

      Осы тармақшаның бірінші бөлігінің ережесі мемлекеттік немесе өзге тіркеуге жататын мүлікке, сондай-ақ құқықтары және (немесе) мәмілелері мемлекеттік немесе өзге тіркеуге жататын мүлікке қатысты қолданылмайды.

632-бап. Активтер мен міндеттемелер туралы декларацияны тапсыру мерзімдері

      Активтер мен міндеттемелер туралы декларация декларацияны тапсыру бойынша міндеттеме туындаған ағымдағы жылдың 15 қыркүйегінен кешіктірілмей тұрғылықты (болу) жері бойынша тапсырылады.

      Активтер мен міндеттемелер туралы декларацияны тапсыру мерзімдері бөлігінде осы баптың бірінші бөлігінің ережелері:

      "Қазақстан Республикасындағы сайлау туралы" Қазақстан Республикасының Конституциялық заңына және "Сыбайлас жемқорлыққа қарсы іс-қимыл туралы" Қазақстан Республикасының Заңына сәйкес сайланбалы лауазымдарға, мемлекеттік лауазымға не мемлекеттік немесе оларға теңестірілген функцияларды орындауға байланысты лауазымға кандидаттар мен олардың жұбайлары;

      "Қазақстан Республикасындағы банктер және банк қызметі туралы", "Сақтандыру қызметі туралы", "Бағалы қағаздар рыногы туралы" Қазақстан Республикасының заңдарына сәйкес банктің, сақтандыру (қайта сақтандыру) ұйымының, инвестициялық портфельді басқарушының ірі қатысушылары болуға ниет білдірген тұлғалар ретінде активтер мен міндеттемелер туралы декларацияны тапсыратын тұлғаларға қолданылмайды.

      Ескерту. 632-бап жаңа редакцияда – ҚР 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңымен.

2-параграф. Кірістер мен мүлік туралы декларация

      ЗҚАИ-ның ескертпесі!
      633-бапқа өзгеріс енгізу көзделген - ҚР 26.12.2018 № 203-VI Заңымен (01.01.2019 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңдарымен.
      ЗҚАИ-ның ескертпесі!
      633-баптың осы редакциясы 01.01.2025 дейін қолданыста болады - ҚР 25.12.2017 № 121-VI Заңымен (тоқтатылған редакциясын ҚР 25.12.2017 Салық кодексінің 25.12.2017 датадағы архивтік нұсқасынан қараңыз).

633-бап. Кірістер мен мүлік туралы декларация

      Кірістер мен мүлік туралы декларация жыл сайын, активтер мен міндеттемелер туралы декларация ұсынылатын жылдан кейінгі жылдан бастап есепті салықтық кезеңнің 31 желтоқсанындағы жағдай бойынша ұсынылады.

634-бап. Кірістер мен мүлік туралы декларация жасау ерекшеліктері

      1. Алып тасталды – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

      2. Кірістер мен мүлік туралы декларация:

      1) дара кәсіпкердің кәсіпкерлік қызметтен түсетін, декларациялауға жататын кірістерін қоспағанда, жеке тұлға өз бетінше салық салуға жататын кірістер;

      2) салықтық шегерімдер;

      3) мүлікті Қазақстан Республикасының шегінен тыс жерде алу және (немесе) иеліктен шығару, оның ішінде өтеусіз негізде алу және (немесе) иеліктен шығару;

      ЗҚАИ-ның ескертпесі!
      4) тармақшаға өзгеріс енгізу көзделген – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.
      4) 01.01.2025 бастап қолданысқа енгізіледі - ҚР 25.12.2017 № 121-VI Заңымен;

      5) Қазақстан Республикасының шегінен тыс жерлердегі шетелдік банктердегі банктік шоттарда жиынтығында республикалық бюджет туралы заңда белгіленген және есепті салықтық кезеңнің 31 желтоқсанына қолданыста болатын айлық есептік көрсеткіштің 1000 еселенген мөлшерінен асатын сомадағы ақша;

      6) есепті салықтық кезеңнің 31 желтоқсанындағы жағдай бойынша жеке тұлғаның меншік құқығындағы қолда бар мүлік:

      шет мемлекеттің заңнамасына сәйкес шет мемлекеттің құзыретті органында мемлекеттік немесе өзге тіркеуге (есепке алуға) жататын не ол бойынша құқықтар және (немесе) мәмілелер мемлекеттік немесе өзге тіркеуге (есепке алуға) жататын мүлік;

      эмитенттері Қазақстан Республикасының шегінен тыс жерде тіркелген бағалы қағаздар, цифрлық активтер;

      инвестициялық алтын;

      Қазақстан Республикасының шегінен тыс жерлерде тіркелген заңды тұлғаның жарғылық капиталына қатысу үлесі;

      7) Қазақстан Республикасындағы банктер және банк қызметі туралы Қазақстан Республикасының заңнамасына сәйкес құрылған банктер мен банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдарға берешекті қоспағанда, міндеттеменің немесе талаптың туындауына негіз болып табылатын, нотариат куәландырған (айғақтаған) шарт немесе өзге де құжат болған кезде басқа тұлғалардың жеке тұлға алдындағы берешегі (дебиторлық берешегі) және (немесе) жеке тұлғаның басқа тұлғалар алдындағы берешегі (кредиторлық берешегі) туралы ақпаратты жеке тұлғалардың көрсетуіне арналады.

      3. Кірістер мен мүлік туралы декларацияға қосымшалар салық органдары салықтық бақылау мақсатында пайдаланатын салықтық міндеттемені есептеу туралы ақпаратты егжей-тегжейлі көрсетуге арналады.

      4. "Сыбайлас жемқорлыққа қарсы іс-қимыл туралы" Қазақстан Республикасының Заңына сәйкес жеке тұлғалардың декларацияларын тапсыру міндеті жүктелген жеке тұлғалар кірістер мен мүлік туралы декларацияда мүлікті алу және (немесе) иеліктен шығару туралы, сондай-ақ есепті салықтық кезең ішінде мынадай мүлікті, оның ішінде Қазақстан Республикасының шегінен тыс жерде сатып алуға арналған шығыстарды жабу көздері туралы мәліметтерді де көрсетеді:

      1) мемлекеттік немесе өзге тіркеуге жататын жылжымайтын мүлік, сондай-ақ құқықтары және (немесе) мәмілелері мемлекеттік немесе өзге тіркеуге жататын мүлік;

      2) мемлекеттік тіркеуге жататын механикалық көлік құралдары мен тіркемелер;

      3) заңды тұлғаның жарғылық капиталына қатысу үлестері;

      4) бағалы қағаздар, цифрлық активтер;

      5) инвестициялық алтын;

      6) туынды қаржы құралдарын (орындалуы базалық активті сатып алу немесе өткізу арқылы жүргізілетін туынды қаржы құралдарын қоспағанда);

      7) тұрғын үй құрылысына қатысу үлестері.

      "Сыбайлас жемқорлыққа қарсы іс-қимыл туралы" Қазақстан Республикасының Заңына сәйкес Қазақстан Республикасының шегінен тыс жерде орналасқан шетелдік банктерде шоттарды (салымдарды) ашу және иелену, Қазақстан Республикасының шегінен тыс жерде орналасқан шетелдік банктерде қолма-қол ақша мен құндылықтарды сақтау бойынша сыбайлас жемқорлыққа қарсы шектеуді қабылдайтын жеке тұлғалар кірістер мен мүлік туралы декларацияда банктік салым сомасына қарамастан, Қазақстан Республикасының шегінен тыс жердегі шетелдік банктерде ақшасының бар-жоғы туралы ақпаратты көрсетеді.

      Осы мәліметтерді көрсету туралы талап кірістер мен мүлік туралы декларацияға қосымшада көрсетіледі.

      5. Алып тасталды – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.
      Ескерту. 634-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі); 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

635-бап. Кірістер мен мүлік туралы декларацияны тапсыру мерзімдері

      1. Кірістер мен мүлік туралы декларация тұрғылықты (болу) жері бойынша есепті күнтізбелік жылдан кейінгі жылдың 15 қыркүйегінен кешіктірілмей тапсырылады.

      2. Алып тасталды – ҚР 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңымен.

      3. Егер кірістер мен мүлік туралы декларацияны тапсыру күніне бекітілген қаржылық есептілік болмаған жағдайда, бақыланатын шетелдік компаниялардың немесе бақыланатын шетелдік компаниялардың тұрақты мекемелерінің жиынтық пайдасын есептеу осы Кодекстің 211-бабының ережелері ескеріле отырып, қаржылық есептілік бекітілген күннен кейінгі алпыс жұмыс күні ішінде, бірақ есепті салықтық кезеңнен кейінгі екінші жылдың 31 наурызынан кешіктірілмей тапсырылатын кірістер мен мүлік туралы қосымша декларацияда жүргізіледі.

      Ескерту. 635-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

636-бап. Күнтізбелік жыл қорытындысы бойынша жеке тұлғаның салық салынатын кірісін айқындау

      ЗҚАИ-ның ескертпесі!
      636-бап 01.01.2025 бастап қолданысқа енгізіледі - ҚР 25.12.2017 № 121-VI Заңымен.

637-бап. Күнтізбелік жылдың қорытындысы бойынша жеке тұлғаның кірістерінен жеке табыс салығын есептеу

      ЗҚАИ-ның ескертпесі!
      637-бап 01.01.2025 бастап қолданысқа енгізіледі - ҚР 25.12.2017 № 121-VI Заңымен.
      ЗҚАИ-ның ескертпесі!
      637-бапқа өзгеріс енгізу көзделген – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

638-бап. Шетелдік салықты есепке жатқызу

      ЗҚАИ-ның ескертпесі!
      638-бап 01.01.2025 бастап қолданысқа енгізіледі - ҚР 25.12.2017 № 121-VI Заңымен.
      ЗҚАИ-ның ескертпесі!
      638-бапқа өзгеріс енгізу көзделген - ҚР 02.04.2019 № 241-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңдарымен.

639-бап. Бақыланатын шетелдік компанияның салығын есепке жатқызу

      Ескерту. 639-бап алып тасталды – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

640-бап. Жеке табыс салығы бойынша асып кету

      ЗҚАИ-ның ескертпесі!
      640-бап 01.01.2025 бастап қолданысқа енгізіледі - ҚР 25.12.2017 № 121-VI Заңымен.

641-бап. Кірістер мен мүлік туралы декларацияда есептелген салықты төлеу тәртібі мен мерзімдері

      ЗҚАИ-ның ескертпесі!
      641-бап 01.01.2025 бастап қолданысқа енгізіледі - ҚР 25.12.2017 № 121-VI Заңымен.
      ЗҚАИ-ның ескертпесі!
      641-бапқа өзгеріс енгізу көзделген – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

642-бап. Резидент-еңбекші көшіп келушінің кірісі

      ЗҚАИ-ның ескертпесі!
      642-бап 01.01.2025 бастап қолданысқа енгізіледі - ҚР 25.12.2017 № 121-VI Заңымен.

643-бап. Жеке табыс салығы бойынша декларация және оны тапсыру мерзімдері

      ЗҚАИ-ның ескертпесі!
      643-бап 01.01.2025 бастап қолданысқа енгізіледі - ҚР 25.12.2017 № 121-VI Заңымен.

19-БӨЛІМ. БЕЙРЕЗИДЕНТТЕРГЕ САЛЫҚ САЛУ

644-бап. Бейрезиденттің Қазақстан Республикасындағы көздерден кірістері

      1. Бейрезиденттің Қазақстан Республикасындағы көздерден кірістері деп кірістердің мынадай түрлері танылады:

      1) Қазақстан Республикасының аумағында тауарларды өткізуден түсетін кіріс, сондай-ақ сыртқы сауда қызметін жүзеге асыру шеңберінде Қазақстан Республикасындағы, оның шегінен тыс жердегі тауарларды өткізуден түсетін кіріс;

      2) Қазақстан Республикасының аумағында жұмыстарды орындаудан, қызметтер көрсетуден түсетін кіріс;

      3) Қазақстан Республикасының шегінен тыс жерде басқарушылық, қаржылық, консультациялық, инжинирингтік, маркетингтік, аудиторлық, заң (соттарда, төрелікте немесе аралық сотта өкілдік ету және құқықтар мен заңды мүдделерді қорғау бойынша көрсетілетін қызметтерді, сондай-ақ нотариаттық көрсетілетін қызметтерді қоспағанда) қызметтерін көрсетуден түсетін кіріс.

      Осы бөлімнің мақсатында мыналар қаржылық қызметтер көрсету деп танылады:

      сақтандыру нарығына (сақтандыру және (немесе) қайта сақтандыру бойынша көрсетілетін қызметтерді қоспағанда), бағалы қағаздар нарығына қатысушылардың қызметі;

      бірыңғай жинақтаушы зейнетақы қорының және ерікті жинақтаушы зейнетақы қорларының қызметі;

      банк қызметі, банк операцияларының жекелеген түрлерін жүргізу жөніндегі ұйымдардың қызметі (Қазақстан Республикасының шегінен тыс жерде орналасқан Қазақстан Республикасының резидент-заңды тұлғасының құрылымдық бөлімшесіне банктік шоттарды ашу және жүргізу, аудару операциялары, кассалық операциялар, қолма-қол шетел валютасымен айырбастау операцияларын қоса алғанда, шетел валютасымен айырбастау операциялары, төлем құжаттарын инкассоға қабылдау бойынша көрсетілген қызметтерді қоспағанда);

      орталық депозитарийдің және өзара сақтандыру қоғамдарының қызметі;

      әлеуметтік медициналық сақтандыру қорының қызметі;

      4) уәкілетті орган бекіткен тізбеге енгізілген жеңілдікті салық салынатын мемлекетте тiркелген тұлғаның жұмыстардың, қызметтердің нақты орындалған, көрсетiлген жерiне қарамастан, оларды орындаудан, көрсетуден түсетiн кірістері, сондай-ақ осы бапта белгiленген өзге де кірістер.

      Осы тармақшаның ережелері:

      осындай мемлекеттің аумағында жеке тұлғаға туристік қызметтер көрсетуден;

      Қазақстан Республикасының заңнамасына сәйкес айқындалған әуежай қызметін жүзеге асырудан түсетін кіріске қатысты қолданылмайды;

      5) шет мемлекетте тіркелген тұлғаның мынадай:

      аванс (алдын ала төлем) төленген күннен бастап екі жылдық кезең өткен соң бейрезидент қанағаттанбаған;

      егер осы тармақшада өзгеше көзделмесе, аванс (алдын ала төлем) төленген күннен бастап екі жылдық кезең өткенге дейін авансты (алдын ала төлемді) төлеген тұлға таратылған кезде таратудың салықтық есептілігін ұсынған күнге бейрезидент қанағаттанбаған шарттардың бірі орындалған кезде алынған аванс (алдын ала төлем) бойынша міндеттемелер түріндегі, осы бөліктің 5-1) тармақшасына сәйкес салық салынбаған кірістері:

      Авансты (алдын ала төлемді) төлеген тұлға таратылған кезде осы Кодекске сәйкес таратудың салықтық тексеруін жүргізу немесе камералдық бақылау нәтижелері бойынша қорытынды беру көзделген жағдайда, осындай міндеттеменің мөлшері:

      салық төлеушінің бастапқы құжаттарына сәйкес төлеуге жатқан және аралық тарату балансын бекіту күніне осы баланста көрсетілуге жататын (көрсетілген) міндеттемелер сомасы (қосылған құн салығының сомаларын қоспағанда),

      алу

      аралық тарату балансы бекітілген күннен бастап және таратудың салықтық тексеруі немесе камералдық бақылау аяқталған күнге дейінгі кезеңде қанағаттандырылатын міндеттемелер сомасы ретінде айқындалады.

      Тарату салықтық тексеруінің нәтижелері бойынша міндеттеменің мөлшерін салық органы көрсетілген кезең үшін қанағаттандырылған міндеттемелердің нақты сомасын негізге ала отырып айқындайды. Мұндай міндеттеменің мөлшері салықтық тексеру актісінде көрсетіледі.

      Камералдық бақылаудың нәтижелері бойынша міндеттеменің мөлшерін салық органы көрсетілген кезең үшін қанағаттандырылған міндеттемелердің нақты сомасын негізге ала отырып айқындайды және камералдық бақылау нәтижелері бойынша анықталған бұзушылықтарды жою туралы хабарламада көрсетіледі.

      Бұл ретте уәкілетті орган бекіткен, жеңілдікті салық салынатын мемлекеттер тізбесіне енгізілмеген мемлекеттерде тіркелген тұлғалардың кірістеріне қатысты осы тармақшаның ережелері 2019 жылғы 1 қаңтардан бастап төленген аванстар (алдын ала төлем) бойынша қолданылады.

      5-1) шет мемлекетте тіркелген тұлғаның бір мезгілде мынадай:

      бейрезиденттің мемлекетімен қосарланған салық салуды болғызбау туралы халықаралық шарт жасалмаған;

      шарт (келісімшарт) мерзімі екі жылдан асатын шарттар болған кезде алынған аванс (алдын ала төлем) бойынша міндеттемелер түріндегі кірістері;

      6) мыналарды:

      құқығы немесе мәмілелері Қазақстан Республикасының заңдарына сәйкес мемлекеттік тіркеуге жататын Қазақстан Республикасының аумағындағы мүлікті;

      Қазақстан Республикасының заңдарына сәйкес мемлекеттік тіркеуге жататын Қазақстан Республикасының аумағындағы мүлікті;

      резидент шығарған бағалы қағаздарды, сондай-ақ Қазақстан Республикасында орналасқан резидент-заңды тұлғаның, консорциумның жарғылық капиталына қатысу үлестерін;

      бейрезидент шығарған акцияларды, сондай-ақ бейрезидент-заңды тұлғаның консорциумның жарғылық капиталына қатысу үлестерін, егер бейрезидент-заңды тұлғаның мұндай акциялары, қатысу үлестері немесе активтері құнының 50 және одан көп пайызын Қазақстан Республикасындағы мүлік құрайтын болса, өткізу кезіндегі құн өсімінен түсетін кіріс;

      7) талап ету құқығын басқаға берген бейрезидент үшін – Қазақстан Республикасында қызметін тұрақты мекеме арқылы жүзеге асыратын резидентке немесе бейрезидент-заңды тұлғаға борышты талап ету құқықтарын басқаға беруден түсетін кіріс.

      Бұл ретте мұндай кірістің мөлшері бейрезиденттің бастапқы құжаттарына сәйкес басқаға берілген талап ету құқығының құны мен талап ету құқығын басқаға беру күніне борышкерден алуға жататын талап ету құны арасындағы оң айырма түрінде айқындалады;

      8) талап ету құқығын сатып алатын бейрезидент үшін – осы тармақтың 8-1) тармақшасында көзделген кірісті қоспағанда, Қазақстан Республикасында қызметін тұрақты мекеме арқылы жүзеге асыратын резиденттен немесе бейрезидент-заңды тұлғадан борышты талап ету құқықтарын сатып алу кезінде талап ету құқықтарын басқаға беруден түсетін кіріс.

      Бұл ретте мұндай кірістің мөлшері талап ету құқығын басқаға беру күніне негізгі борышты, оның ішінде негізгі борыштан жоғары соманы талап ету бойынша борышкерден алуға жататын сома мен талап ету құқығын сатып алу құны арасындағы оң айырма түрінде айқындалады;

      8-1) талап ету құқығын сатып алатын бейрезидент үшін – Қазақстан Республикасында қызметін тұрақты мекеме арқылы жүзеге асыратын резиденттен немесе бейрезидент-заңды тұлғадан "Қазақстан Республикасындағы банктер және банк қызметі туралы" және "Микроқаржылық қызмет туралы" Қазақстан Республикасының заңдарына сәйкес басқаға берілген (қайта берілген) борышты талап ету құқықтарын сатып алу кезінде талап ету құқықтарын басқаға беруден түсетін кіріс.

      Бұл ретте мұндай кірістің мөлшері борышкер нақты төлеген сома мен талап ету құқығын сатып алу құны арасындағы оң айырма түрінде айқындалады.

      Талап ету құқығын басқаға беруден түскен кіріс оң айырма туындайтын (ұлғайтылатын) салықтық кезеңде танылады. Бұл ретте алдыңғы салықтық кезеңдерде бұрын танылған оң айырма ескерілмейді;

      9) бұрын негізсіз ұстап қалған айыппұлдардың бюджетке қайтарылғандарынан басқа, тұрақсыздық айыбы (айыппұл, өсімпұл) және басқа да санкция түрлері түріндегі кіріс;

      10) резидент-заңды тұлғадан, сондай-ақ Қазақстан Республикасының заңдарына сәйкес құрылған инвестициялық пай қорларынан алынатын дивидендтер түріндегі кіріс;

      11) борыштық бағалы қағаздар бойынша сыйақыларды қоспағанда, сыйақылар түріндегі кіріс;

      12) эмитенттен алынатын борыштық бағалы қағаздар бойынша сыйақылар түріндегі кіріс;

      13) роялти түріндегі кіріс;

      14) қаржы лизингінен басқа, Қазақстан Республикасында орналасқан немесе орналасатын мүлікті мүліктік жалдауға (жалға) беруден түсетін кіріс;

      15) Қазақстан Республикасындағы жылжымайтын мүліктен алынатын кіріс;

      16) Қазақстан Республикасында туындайтын тәуекелдерді сақтандыру немесе қайта сақтандыру шарттары бойынша төленетін сақтандыру сыйлықақылары түріндегі кіріс;

      17) халықаралық тасымалдау жөніндегі қызметтерді көрсетуден түсетін кіріс.

      Осы бөлімнің мақсатында халықаралық тасымалдар деп әртүрлі мемлекеттердегі, олардың біреуі Қазақстан Республикасы болып табылатын пункттер арасында жүзеге асырылатын теңіз, өзен немесе әуе кемесімен, автокөлік құралымен немесе теміржол көлігімен жолаушыларды, багажды, тауарларды, оның ішінде поштаны кез келген тасымалдау танылады.

      Осы бөлімнің мақсатында мыналар халықаралық тасымалдар деп танылмайды:

      Қазақстан Республикасының шегінен тыс жердегі пункттер арасында ғана, сондай-ақ Қазақстан Республикасының аумағындағы пункттер арасында ғана жүзеге асырылатын тасымалдау;

      тауарларды магистральдық құбыржолдармен тасу;

      18) теңіз тасымалы шартында (келісімшартында) көзделген сталиялық уақыттан тыс тиеу-түсіру операциялары кезінде кеменің бос тұрып қалғаны үшін төлем түріндегі кіріс;

      19) Қазақстан Республикасының аумағындағы құбыржолдарды, электр беру желілерін, талшықты-оптикалық байланыс желілерін пайдаланудан алынатын кіріс;

      20) жұмыс беруші болып табылатын резидентпен немесе бейрезидентпен жасалған еңбек келісімшарты (келісімі, келісімшарты) бойынша бейрезидент-жеке тұлғаның Қазақстан Республикасындағы қызметінен түсетін кірістері;

      21) еңбекші көшіп келушіге рұқсаттың негізінде Қазақстан Республикасының еңбек заңнамасына сәйкес жасалған еңбек шарты бойынша бейрезидент-еңбекші көшіп келушінің кірісі;

      22) резидентке қатысты өздеріне жүктелген басқарушылық міндеттерді орындауға байланысты, мұндай міндеттерді нақты орындайтын жеріне қарамастан, басшының гонорары және (немесе) басқару органының (директорлар кеңесінің немесе өзге де органның) мүшелеріне аталған адамдар алатын өзге де төлемдер;

      23) жұмыс берушілер болып табылатын резидент немесе бейрезидент Қазақстан Республикасында тұруына байланысты бейрезидент-жеке тұлғаға төлейтін үстемеақылар;

      24) бейрезидент-жеке тұлғаның жұмыс берушіден алынған материалдық пайда түріндегі Қазақстан Республикасындағы қызметінен түсетін кірісі.

      Осы бөлімнің мақсатында материалдық пайда деп, оның ішінде:

      бейрезидент-жеке тұлға тауарларға, орындалған жұмыстарға, көрсетілген қызметтерге үшінші тұлғалардан алған төлем және (немесе) олардың құнының өтемі;

      бейрезидент-жеке тұлғаға өткізілген тауарлардың, жұмыстардың, көрсетілетін қызметтердің құны мен осы тауарларды, жұмыстарды, көрсетілетін қызметтерді сатып алу бағасы немесе олардың өзіндік құны арасындағы теріс айырма;

      бейрезидент-жеке тұлғаның борыш немесе міндеттеме сомасын есептен шығару танылады;

      25) бейрезидент-жеке тұлғаның жұмыс беруші болып табылмайтын тұлғадан алған материалдық пайда түріндегі кірісі.

      Осы бөлімнің мақсатында мыналар материалдық пайда деп, оның ішінде:

      бейрезидент-жеке тұлға тауарларға, орындалған жұмыстарға, көрсетілген қызметтерге үшінші тұлғалардан алған ақы төлеу де және (немесе) олардың құнының өтемі;

      бейрезидент-жеке тұлғаға өткізілген тауарлардың, жұмыстардың, көрсетілетін қызметтердің құны мен осы тауарларды, жұмыстарды, көрсетілетін қызметтерді сатып алу бағасы немесе олардың өзіндік құны арасындағы теріс айырма;

      бейрезидент-жеке тұлғаның борыш немесе міндеттеме сомасын есептен шығару танылады;

      26) резидент-жинақтаушы зейнетақы қоры жүзеге асыратын зейнетақы төлемдері;

      26-1) бейрезидент-жеке тұлғаларға зейнетақы аннуитеті шарты бойынша жүзеге асырылатын сақтандыру төлемдері;

      27) қалай және кімге төлем жүргізілетініне қарамастан, театр, кино, радио, телевизия әртісінің, музыканттың, суретшінің, спортшының және өзге де бейрезидент-жеке тұлғаның Қазақстан Республикасындағы мәдениет, өнер және спорт саласындағы қызметтен түсетін кірісі;

      28) ұтыс түріндегі кіріс;

      29) Қазақстан Республикасында тәуелсіз жеке (кәсіби) қызметтер көрсетуден түсетін кіріс;

      30) бейрезидент-жеке тұлғаның резидент-жеке тұлғадан өтеусіз алған мүлкін қоспағанда, өтеусіз алынған немесе мұраға қалған мүлік, оның ішінде жұмыстар, көрсетілетін қызметтер түріндегі кіріс.

      Өтеусіз орындалған жұмыстардың, көрсетілген қызметтердің құны осындай жұмыстарды орындауға, қызметтерді көрсетуге байланысты жұмсалған шығыстар мөлшерінде айқындалады.

      Өтеусіз орындалған жұмыстарды, көрсетілген қызметтерді қоспағанда, өтеусіз алынған мүліктің құны мүлікті беру күніне мұндай мүлікті берген тұлғаның бухгалтерлік есебінің деректері бойынша оның баланстық құнының мөлшерінде айқындалады.

      Бухгалтерлік есеп деректері бойынша өтеусіз алынған мүліктің, сондай-ақ мұраға қалған мүліктің құнын айқындау мүмкін болмаған жағдайда, беру немесе мұраға енгізу күніне мұндай мүліктің құны мынадай тәсілдердің бірімен:

      "Азаматтарға арналған үкімет" мемлекеттік корпорациясы мұндай мүлік алынған күнтізбелік жылдың бірінші қаңтарындағы жағдай бойынша белгілеген құн негізінде;

      қазақстандық немесе шетелдік қор биржасында саудаланатын бағалы қағаздың көрсетілген бағалы қағазды мұраға алу (енгізу) күніне белгіленімінің құны негізінде белгіленеді.

      Өтеусіз алынған немесе мұраға қалған мүліктің құнын осы тармақшада айқындалған тәртіппен айқындау мүмкін болмаған жағдайда, құн мүлікті бағалау туралы есептің негізінде айқындалады;

      31) туынды қаржы құралдары бойынша кіріс;

      32) сенімгерлік басқару құрылтайшысы алушы болып табылатын бейрезидент үшін Қазақстан Республикасында салық міндеттемесін орындау жүктелмеген резидентке мүлікті сенімгерлік басқаруға беруден алынған кіріс;

      33) ислам банкінде орналастырылған инвестициялық депозит бойынша кіріс;

      34) Қазақстан Республикасының аумағындағы қызметтен пайда болған басқа да кірістер.

      Бұл ретте осы тармақтың 3), 4), 11), 12), 13), 25) және 28) тармақшаларының ережелері:

      резидент;

      Қазақстан Республикасында қызметін тұрақты мекеме арқылы жүзеге асыратын бейрезидент, егер кірістерді есепке жазу, төлеу және (немесе) кірістерді төлеу бойынша шығыстарды шегерімге жатқызу, мұндай тұрақты мекеменің қызметіне немесе мүлкіне байланысты болса,;

      егер бейрезидент-заңды тұлғаның құрылымдық бөлімшесі қосарланған салық салуды болғызбау және салықтарды төлеуден жалтаруға жол бермеу мәселелерін реттейтін халықаралық шартқа немесе осы Кодекстің 220-бабының 6-тармағына сәйкес тұрақты мекеме құрмаған жағдайда, мұндай құрылымдық бөлімше кірістерді есепке жазған, төлеген және (немесе) кірістерді төлеу бойынша шығыстарды шегерімге жатқызған жағдайда қолданылады.

      2. Мыналар бейрезиденттің Қазақстан Республикасындағы көздерден кірісі болып табылмайды:

      1) осы Кодекстің ережелеріне сәйкес бейрезиденттің кірісінен есептелген және салық агенті мұндай табыс салығын ұстамай өз қаражаты есебінен Қазақстан Республикасының бюджетіне төлеген табыс салығының сомасы;

      2) өздеріне резидент жүктеген басқарушылық міндеттерді орындауға байланысты басқару органының (директорлар кеңесінің немесе өзге органның) мүшелеріне жұмсалған шығыстар өтемақысы, мынадай шекте:

      осындай шығыстарды растайтын құжаттар (оның ішінде құнын төлеу фактісін растайтын құжат, сондай-ақ отырғызу талоны немесе жол жүру фактісін растайтын және тасымалдаушы берген өзге де құжат болған кезде электрондық билет, электрондық жол жүру құжаты) негізінде бронь үшін шығыстарды төлеуді қоса алғанда, басқарушылық міндеттерді орындау орнына бару және кері қайту жолына нақты жүргізілген шығыстар;

      осындай шығыстарды растайтын құжаттар негізінде Қазақстан Республикасының шегінен тыс жерде тұрғын үй-жайды жалдау бойынша нақты жүргізілген, бірақ шетелде іссапарларда жүрген мемлекеттік қызметшінің отельдерден бір орынды стандартты нөмірлерді жалдауы бойынша шығыстарды өтеудің шекті нормаларынан аспайтын шығыстар;

      осындай шығыстарды растайтын құжаттар негізінде Қазақстан Республикасының шегінде тұрғын үй-жайды жалдау бойынша нақты жүргізілген шығыстар;

      күнтізбелік қырық күннен аспайтын кезең ішінде басқарушылық міндеттерді орындау үшін Қазақстан Республикасының шегінде болған күнтізбелік әрбір күн үшін, республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарында қолданыста болатын айлық есептік көрсеткіштің 6 еселенген мөлшерінен аспайтын ақша сомасы;

      күнтізбелік қырық күннен аспайтын кезең ішінде басқарушылық міндеттерді орындау үшін Қазақстан Республикасының шегінен тыс жерде болған күнтізбелік әрбір күн үшін, республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарында қолданыста болатын айлық есептік көрсеткіштің 8 еселенген мөлшерінен аспайтын ақша сомасы. Бұл ретте басқарушылық міндеттерді орындайтын орны тұрақты тұратын жерімен сәйкес келмеуге тиіс.

      3) бейрезидент-заңды тұлғаның:

      осы Кодекстің 291-бабы 1-тармағының 1), 2) және 3) тармақшаларында айқындалған дербес білім беру ұйымдарынан;

      осы тармақшаның екінші абзацында көрсетілген тұлға құрған, осы Кодекстің 289-бабының ережелерін қолданатын коммерциялық емес ұйымнан;

      осы Кодекстің 291-бабы 1-тармағының 4) және 5) тармақшаларында көрсетілген қызмет түрлері бойынша жұмыстарды орындағаны, қызметтерді көрсеткені үшін осы Кодекстің 291-бабы 1-тармағының 4) және 5) тармақшаларында айқындалған дербес білім беру ұйымынан;

      "Астана" халықаралық қаржы орталығының органдарынан немесе "Астана" халықаралық қаржы орталығы органының ұйымдарынан алынған кірісі;

      ЗҚАИ-ның ескертпесі!
      3-1) тармақша 01.01.2029 дейін қолданыста болады - ҚР 26.12.2018 № 203-VI Заңымен.

      3-1) уәкілетті орган бекіткен тізбеге енгізілген жеңілдікті салық салынатын мемлекетте тіркелген тұлғаның кірісін қоспағанда, осы Кодекстің 293-бабы 1-тармағының 6) тармақшасында аталған заңды тұлға төлейтін консультациялық, маркетингтік, инжинирингтік қызметтерді, ақпараттық қауіпсіздік саласындағы қызметтерді көрсетуден, деректерді өңдеу орталықтарын құру жөніндегі жұмыстарды орындаудан түсетін кіріс.

      Осы тармақшаның ережесі мемлекеттік жоспарлау жөніндегі орталық уәкілетті органмен, техникалық реттеу саласындағы мемлекеттік реттеуді жүзеге асыратын уәкілетті мемлекеттік органмен және уәкілетті органмен келісу бойынша ақпараттандыру саласындағы уәкілетті орган бекітетін, ақпараттық-коммуникациялық технологиялар саласындағы басым қызмет түрлерінің тізбесіне енгізілген қызмет түрлерін жүзеге асыру үшін осындай жұмыстарды, көрсетілетін қызметтерді сатып алу шартымен қолданылады;

      4) бейрезидент-заңды тұлғаның осы Кодекстің 291-бабы 1-тармағының 2), 3), 4) және 5) тармақшаларында айқындалған дербес білім беру ұйымдары төлейтін роялти түріндегі кірісі;

      4-1) 01.01.2024 дейін қолданыста болды - ҚР 26.12.2018 № 203-VI Заңымен;

      5) бейрезидент-заңды тұлғаның жарғылық капиталына салым түрінде алынған мүліктің құны, сондай-ақ бейрезидент-эмитент өзі шығарған акцияларды орналастырудан алған мүліктің құны.

      Ескерту. 644-бапқа өзгерістер енгізілді – ҚР 02.07.2018 № 168-VІ (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 26.12.2018 № 203-VI (01.01.2019 бастап қолданысқа енгізіледі); 03.07.2019 № 262-VI (01.01.2021 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі); 20.03.2023 № 213-VII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

72-тарау. ҚЫЗМЕТІ ҚАЗАҚСТАН РЕСПУБЛИКАСЫНДА ТҰРАҚТЫ МЕКЕМЕ ҚҰРУҒА АЛЫП КЕЛМЕЙТІН БЕЙРЕЗИДЕНТ-ЗАҢДЫ ТҰЛҒАНЫҢ КІРІСТЕРІНЕ САЛЫҚ САЛУ ТӘРТІБІ

645-бап. Төлем көзінен корпоративтік табыс салығын есептеу мен ұстау тәртібі

      1. Қызметі Қазақстан Республикасында тұрақты мекеме құруға алып келмейтін бейрезидент-заңды тұлғаның (бұдан әрі осы тараудың мақсатында – бейрезидент) Қазақстан Респбликасындағы көздерден кірістеріне шегерімдер жүзеге асырылмай, төлем көзінен корпоративтік табыс салығы салынады.

      Бұл ретте төлем көзінен ұсталатын корпоративтік табыс салығының сомасын салық агенті осы баптың 9-тармағында көрсетілген кірістерді қоспағанда, осы Кодекстің 644-бабында көрсетілген кірістер сомасына осы Кодекстің 646-бабында белгіленген мөлшерлемелерді қолдану жолымен есептейді.

      Төлем көзінен салық салынатын кірістер бойынша корпоративтік табыс салығын есептеу мен ұстауды салық агенті:

      1) есепке жазылған және төленген кірістер бойынша – бейрезидентке кірістерді төлеу күнінен кешіктірмей;

      2) шегерімге жатқызылған, есепке жазылған және төленбеген кірістер бойынша – корпоративтік табыс салығы бойынша декларацияны тапсыру үшін осы Кодекстің 315-бабының 1-тармағында белгіленген мерзімнен кешіктірмей жүргізеді.

      2. Салық агентi төлем көзiнен корпоративтік табыс салығын бейрезидентке кіріс төлеудi жүзеге асырудың нысаны мен орнына қарамастан ұстайды.

      3. Бейрезиденттің кірістеріне төлем көзінен салық салу осы бейрезиденттің өз кірістеріне үшінші тұлғалардың және (немесе) басқа мемлекеттердегі өзінің құрылымдық бөлімшелерінің пайдасына билік етуіне қарамастан жүргізіледі.

      4. Осы баптың мақсатында бағалы қағаздарды, қатысу үлестерін өткізу кезіндегі құн өсімі осы Кодекстің 228-бабына сәйкес айқындалады.

      5. Осы Кодекстің ережелеріне сәйкес бейрезиденттің кірістерінен есептелген корпоративтік табыс салығының сомасын салық агенті оны ұстамай өз қаражаты есебінен төлеген кезде, салық агентінің төлем көзінен корпоративтік табыс салығын ұстау және аудару жөніндегі міндеті орындалды деп есептеледі.

      6. Төлем көзінен корпоративтік табыс салығын есептеу, ұстау және бюджетке аудару жөніндегі міндет пен жауапкершілік бейрезидентке кіріс төлейтін және салық агенттері таныған мынадай тұлғаларға жүктеледі:

      1) дара кәсіпкер;

      2) Қазақстан Республикасында қызметін құрылымдық бөлімше арқылы жүзеге асыратын бейрезидент-заңды тұлға.

      Бұл ретте бейрезидент-заңды тұлға оның құрылымдық бөлімшесі Қазақстан Республикасының салық органдарында тіркеу есебіне қойылған күннен бастап салық агенті деп танылады;

      3) Қазақстан Республикасында қызметін құрылымдық бөлімше ашпаған тұрақты мекеме арқылы жүзеге асыратын бейрезидент-заңды тұлға.

      Бұл ретте бейрезидент-заңды тұлға оның құрылымдық бөлімше ашпаған тұрақты мекемесі Қазақстан Республикасының салық органдарында тіркеу есебіне қойылған күннен бастап салық агенті деп танылады;

      4) бейрезидент-заңды тұлға, оның ішінде депозитарлық қолхаттардың базалық активінің эмитенті;

      5) осы баптың 9-тармағының 8) тармақшасында белгіленген шарттар орындалмаған кезде, осы тармақтың 2) және 3) тармақшаларында көрсетілгендерді қоспағанда, осы Кодекстің 644-бабы 1-тармағының 6) тармақшасында көрсетілген мүлікті сатып алатын бейрезидент-заңды тұлға.

      6) осы Кодекстің 644-бабы 1-тармағы бірінші бөлігінің 6) тармақшасында көрсетілген кірісті салық органында салық төлеуші ретінде тіркелмеген бейрезидент-заңды тұлғаға төлеген резидент-жеке тұлға.

      Бұл ретте, қор биржасында бағалы қағаздармен мәмілелер жасау жағдайларын қоспағанда, осы Кодекстің 644-бабы 1-тармағы бірінші бөлігінің 6) тармақшасында көрсетілген кірісті төлеген резидент-жеке тұлға осы тармақшаның бірінші бөлігін іске асыру мақсатында салық агенті деп танылады.

      Бейрезидент-заңды тұлғаның кірістерінен төлем көзінен корпоративтік табыс салығын есептеу, ұстап қалу және бюджетке аудару осы Кодекстің 650-бабында айқындалған тәртіппен жүргізіледі.

      7) борышкер бейрезидентке осы Кодекстің 644-бабы 1-тармағының 8-1) тармақшасында белгіленген, олар бойынша құқықтары (талаптары) "Қазақстан Республикасындағы банктер және банк қызметі туралы" және "Микроқаржылық қызмет туралы" Қазақстан Республикасының заңдарына сәйкес басқаға берілген (қайта берілген) активтер бойынша кірісті төлеген кезде сервистік компания болып табылатын резидент-заңды тұлға.

      Бейрезиденттің кірістерінен төлем көзінен ұсталатын корпоративтік табыс салығын есептеу, ұстап қалу және бюджетке аудару осы Кодекстің 645-бабында айқындалған тәртіппен жүргізіледі;

      8) бейрезидент пен осы тармақтың 7) тармақшасында айқындалған сервистік компания арасында сенімгерлік басқару шарты болмаған кезде осы Кодекстің 644-бабы 1-тармағының 8-1) тармақшасында белгіленген кіріс бойынша "Қазақстан Республикасындағы банктер және банк қызметі туралы" және "Микроқаржылық қызмет туралы" Қазақстан Республикасының заңдарына сәйкес олар бойынша құқықтары (талаптары) басқаға берілген (қайта берілген) активтер бойынша борышкерлер болып табылатын дара кәсіпкер, резидент-заңды тұлға.

      7. Ақшаны қолма-қол және (немесе) қолма-қол емес нысандарда, бағалы қағаздарды, қатысу үлесін, тауарларды, мүлікті беру, жұмыстарды орындау, қызметтер көрсету, Қазақстан Республикасындағы көздерден кірістерді төлеу бойынша бейрезидент алдындағы берешекті өтеу есебіне жүргізілетін борыш талабын есептеп шығару және (немесе) есепке жатқызу кірісті төлеу деп түсініледі.

      Осы бөлімнің мақсатында осы Кодекске және Қазақстан Республикасының трансферттік баға белгілеу туралы заңнамасына сәйкес салық салу объектілерін түзету кезінде туындайтын дивидендтерге салық салынған кезде осы Кодекстің 1-бабы 1-тармағының 16) тармақшасына сәйкес кірісті айқындау кірісті төлеу деп түсініледі. Бұл ретте есепті салықтық кезеңнен кейінгі жылдың 31 наурызы кірісті төлеу күні болып табылады.

      8. Бейрезидентпен жасалған келісімшарттар Қазақстан Республикасының аумағында және оның шегінен тыс жерде жұмыстардың, қызметтердің алуан түрлерінің орындалуын, көрсетілуін көздейтін ережелер болған кезде осы бапта белгіленген төлем көзінен табыс салығын есептеу және ұстау тәртібі жұмыстардың, көрсетілетін қызметтердің әрбір түріне жеке-жеке қолданылады. Бірыңғай өндірістік-технологиялық цикл шеңберінде бейрезидент орындаған жұмыстардың, көрсеткен қызметтердің әрбір кезеңі бейрезиденттің кірістерінен төлем көзінен табыс салығын есептеу және ұстау мақсатында жұмыстардың, көрсетілетін қызметтердің жекелеген түрі ретінде қаралады.

      Бұл ретте жоғарыда көрсетілген келісімшарт бойынша бейрезиденттің жалпы кірістер сомасы негізді түрде Қазақстан Республикасында және оның шегінен тыс жерде жұмыстарды орындаудан, қызметтерді көрсетуден алынған кірістерге бөлінуге тиіс.

      Осы тармақтың ережелерін қолдану мақсатында бейрезидент Қазақстан Республикасының және (немесе) шет мемлекеттің заңнамасына сәйкес жасалған, Қазақстан Республикасында жұмыстарды орындаудан, қызметтерді көрсетуден алынған кірістерге және оның шегінен тыс жерде жұмыстарды орындаудан, қызметтерді көрсетуден алынған кірістерге бейрезиденттің жалпы кіріс сомасын бөлуді растайтын есептік құжаттаманың көшірмелерін көрсетілетін қызметтерді алушыға ұсынуға міндетті.

      Осы баптың ережелеріне сәйкес Қазақстан Республикасында салық салуға жататын бейрезиденттің кіріс сомасының төмендеуіне алып келген, бейрезиденттің кірісін осындай бөлу болмаған немесе негізсіз бөлген кезде жоғарыда көрсетілген келісімшарт бойынша Қазақстан Республикасында, сол сияқты оның шегінен тыс жерде жұмыстарды орындаудан, қызметтерді көрсетуден бейрезиденттің алған жиынтық кіріс сомасы салық салуға жатады.

      9. Мыналар салық салуға жатпайды:

      1) тауар беруге байланысты Қазақстан Республикасының аумағында көрсетілген қызметтерді, орындалған жұмыстарды қоспағанда, сыртқы сауда қызметі шеңберінде Қазақстан Республикасының аумағына тауарлар беруге байланысты төлемдер.

      Егер тауарларды беруге арналған шарттың (келісімшарттың) талаптары бойынша мәміле бағасына Қазақстан Республикасының аумағында қызметтер көрсетуге, жұмыстар орындауға шығыстар шартта (келісімшартта) сатып алынған тауарлар және (немесе) осындай шығыстар бойынша сомалар жеке бөлінбей енгізілсе, онда сатып алынған тауарлар құны осындай шығыстар ескеріле отырып, шартта (келісімшартта) көрсетілген мәміле бағасының негізінде айқындалады.

      Егер тауарларды беруге арналған шарттың (келісімшарттың) талаптары бойынша мәміле бағасына Қазақстан Республикасының аумағында қызметтер көрсетуге, жұмыстар орындауға шығыстар енгізілсе, бұл ретте сатып алынған тауарлар бойынша сома мұндай шығыстардан жеке көрсетілсе, онда сатып алынған тауарлар бойынша құн осындай шығыстардың құны есепке алынбай айқындалады;

      2) резидент-банктердің корреспонденттік шоттарын ашу және жүргізу және олар бойынша есеп айырысуларды, сондай-ақ халықаралық төлем карточкалары арқылы есеп айырысуларды жүргізу жөніндегі қызметтер көрсетуден түсетін кірістер;

      3) бағалы қағаздар бойынша дивидендтер мен сыйақыларды есепке жазу күніне Қазақстан Республикасының аумағында жұмыс істейтін қор биржаларының ресми тізіміндегі осындай дивидендтер мен сыйақылар.

      Бұл ретте осы тармақшаның ережелері салықтық кезеңде Қазақстан Республикасының Үкіметі айқындаған өлшемшарттарға сәйкес биржада сауда-саттық жүзеге асырылған бағалы қағаздар бойынша есептелген дивидендтерге және сыйақыларға қолданылады;

      4) алып тасталды – ҚР 11.07.2022 № 135-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен;
      5) алып тасталды – ҚР 11.07.2022 № 135-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен;
      ЗҚАИ-ның ескертпесі!
      6) тармақша жаңа редакцияда көзделген – ҚР 12.12.2023 № 45-VIII (01.01.2030 бастап қолданысқа енгізіледі) Заңымен.

      6) мемлекеттік эмиссиялық бағалы қағаздар, агенттік облигациялар бойынша сыйақылар және мемлекеттік эмиссиялық бағалы қағаздар мен агенттік облигацияларды өткізу кезінде құн өсімінен түсетін кірістер;

      7) Қазақстан Республикасының аумағында жұмыс істейтін қор биржасында немесе шетелдік қор биржасында осы қор биржасының ресми тізімдерінде өткізу күні болатын бағалы қағаздарды ашық сауда-саттық әдісімен өткізу кезінде құн өсімінен түсетін кірістер;

      8) уәкілетті орган бекіткен тізбеге енгізілген жеңілдікті салық салынатын мемлекетте тіркелген тұлғалардың кірістерін қоспағанда, егер осы тармақтың 7) тармақшасында өзгеше белгіленбесе, бір мезгілде мынадай:

      акцияларды немесе қатысу үлестерін өткізу күніне салық төлеуші осы акцияларды немесе қатысу үлестерін үш жылдан астам иеленеді;

      осындай эмитент-заңды тұлға немесе қатысу үлесі өткізілетін осындай заңды тұлға немесе осындай консорциумға қатысу үлесін өткізетін осындай консорциум қатысушысы жер қойнауын пайдаланушы болып табылмайды;

      жер қойнауын пайдаланушылар (жер қойнауын пайдаланушы) болып табылатын тұлғалардың (тұлғаның) мүлкi осындай эмитент-заңды тұлға немесе қатысу үлесі өткізілетін осындай заңды тұлға активтерінің құнында немесе қатысу үлесі өткізілетін осындай консорциум қатысушылары активтерінің жалпы құнында осындай өткізу күніне 50 пайыздан аз болады деген шарттар орындалған кезде осы Кодекстің 644-бабы 1-тармағының 6) тармақшасында көрсетілген, заңды тұлға шығарған акцияларды немесе заңды тұлғаға немесе консорциумға қатысу үлестерін өткізу кезінде құн өсімінен түсетін кірістер.

      Салық төлеушінің акцияларды немесе қатысу үлестерін иеленудің осы тармақшаның бірінші бөлігінде көрсетілген мерзімі, егер мұндай акцияларды немесе қатысу үлестерін салық төлеуші бұрынғы меншік иелерінің қайта ұйымдастырылуы нәтижесінде алса, бұрынғы меншік иелерінің акцияларды немесе қатысу үлестерін иелену мерзімдері ескеріле отырып, жиынтық түрде айқындалады.

      Жерасты суларын және (немесе) кең таралған пайдалы қазбаларды өз мұқтажы үшін өндіру құқығына ие болғандықтан ғана жер қойнауын пайдаланушы болып табылатын осындай пайдаланушы, сондай-ақ акциялар немесе қатысу үлестері өткізілген айдың бірінші күнінің алдындағы он екі айлық кезең ішінде Қазақстан Республикасының аумағында орналасқан өзінің және (немесе) өзара байланысты тарап болып табылатын
резидент-заңды тұлғаға тиесілі өндірістік қуаттарда көрсетілген кезеңде көмірді қоса алғанда, өндірілген минералды шикізаттың кемінде 70 пайызын кейінгі қайта өңдеуді (бастапқы қайта өңдеуден кейін) жүзеге асыратын жер қойнауын пайдаланушы осы тармақшаның мақсатында жер қойнауын пайдаланушы деп танылмайды.

      Көмірді қоса алғанда, кейінгі қайта өңдеуге жіберілген минералды шикізаттың көлемін айқындаған кезде:

      бастапқы қайта өңдеуден кейінгі кез келген қайта өңдеу нәтижесінде алынған өнімді өндіруге тікелей жіберілген;

      бастапқы қайта өңдеу өнімін кейінгі қайта өңдеуде оны одан әрі пайдалану мақсатында өндіруде пайдаланылған шикізат ескеріледі.

      Бұл ретте акциялары немесе қатысу үлестері өткізілетін заңды тұлға немесе консорциум активтерінің құнындағы жер қойнауын пайдаланушылар (жер қойнауын пайдаланушы) болып табылатын тұлғалар (тұлға) мүлкінің үлесі осы Кодекстің 650-бабына сәйкес айқындалады;

      9) резидент-сатып алушылар борыштық бағалы қағаздар бойынша оларды сатып алу кезінде төлеген жинақталған (есепке жазылған) сыйақылар сомасы;

      10) халықаралық қаржы лизингі шарттары бойынша негізгі құралдарды қаржы лизингіне беруден түсетін кірістер;

      11) осы Кодекстің 644-бабы 1-тармағының 3), 4) және 5) тармақшаларында көрсетілген кірістерді қоспағанда, Қазақстан Республикасының шегінен тыс жерде жұмыстарды орындаудан, қызметтерді көрсетуден түсетін кірістер;

      12) Қазақстан Республикасының шегінен тыс жерге бiрыңғай құбыржолдары жүйесi арқылы тасымалданатын шикi мұнайды өткізу сапасы бойынша құнды түзетуге байланысты төлемдер;

      13) 01.01.2020 дейін қолданыста болды - ҚР 25.12.2017 № 121-VI Заңымен.
      14) 01.01.2020 дейін қолданыста болды - ҚР 25.12.2017 № 121-VI Заңымен.
      ЗҚАИ-ның ескертпесі!
      15) тармақша 01.01.2020 бастап 01.01.27 дейін қолданыста болады – ҚР 10.12.2020 № 382-VI Заңымен.

      15) 2012 жылғы 31 желтоқсанды қоса алғанда есепке жазылған сыйақы бойынша берешекті қоса алғанда, борышты кешіру осы Кодекстің 232-бабының 2-1-тармағында белгіленген тәртіппен және шарттарда жүргізілген кредит (қарыз) бойынша берешектің және (немесе) кредитке (қарызға) байланысты берешектің, оның ішінде тұрақсыздық айыбының (айыппұлдар, өсімпұл) сомасы;

      16) 01.01.2020 бастап 01.01.21 дейін қолданыста болды – ҚР 10.12.2020 № 382-VI Заңымен.
      Ескерту. 645-бапқа өзгерістер енгізілді - ҚР 26.12.2018 № 203-VI (01.01.2019 бастап қолданысқа енгізіледі); 02.04.2019 № 241-VI (01.01.2018 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 11.07.2022 № 135-VII (01.01.2023 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (алғашқы ресми жарияланған күнінен кейін күнтізбелік алпыс күн өткен соң қолданысқа енгізіледі); 20.03.2023 № 213-VII (01.01.2024 бастап қолданысқа енгізіледі); 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

646-бап. Төлем көзінен табыс салығының мөлшерлемелері

      ЗҚАИ-ның ескертпесі!
      1-тармақтың бірінші абзацына енгізілген өзгеріс 01.01.2029 дейін қолданыста болады - ҚР 26.12.2018 № 203-VI Заңымен.

      1. Егер осы баптың 2, 3, 4 және 5-тармақтарында өзгеше белгіленбесе, бейрезиденттің Қазақстан Республикасындағы көздерден кірістері мынадай мөлшерлемелер бойынша төлем көзінен салық салуға жатады:

      1) осы тармақтың 2) – 5) тармақшаларында көрсетілген кірістерді қоспағанда, осы Кодекстің 644-бабында айқындалған кірістер – 20 пайыз;

      2) тәуекелдерді сақтандыру шарттары бойынша сақтандыру сыйлықақылары – 15 пайыз;

      3) тәуекелдерді қайта сақтандыру шарттары бойынша сақтандыру сыйлықақылары – 5 пайыз;

      4) халықаралық тасымал бойынша қызметтер көрсетуден түсетін кірістер – 5 пайыз;

      5) құн өсімінен түсетін кірістер, дивидендтер, сыйақылар, роялти – 15 пайыз.

      2. Осы Кодекстің 644-бабында айқындалған, уәкілетті орган бекіткен тізбеге енгізілген жеңілдікті салық салынатын мемлекетте тiркелген тұлғаның кірістері 20 пайыз мөлшерлеме бойынша төлем көзінен салық салуға жатады.

      ЗҚАИ-ның ескертпесі!
      3-тармақ 01.01.2029 дейін қолданыста болады - ҚР 26.12.2018 № 203-VI Заңымен.

      3. Осы Кодекстің 293-бабы 1-тармағының 6) тармақшасында аталған заңды тұлғалар шығарған акцияларды, осы Кодекстің 293-бабы 1-тармағының 6) тармақшасында аталған заңды тұлғаларға қатысу үлестерін өткізу кезінде құн өсімінен түсетін кірістер, сондай-ақ осы Кодекстің 293-бабы 1-тармағының 6) тармақшасында аталған заңды тұлғалардан алынған дивидендтер 5 пайыз мөлшерлемесі бойынша төлем көзінен салық салуға жатады.

      4. Уәкілетті орган бекіткен тізбеге енгізілген, жеңілдікті салық салынатын мемлекетте тіркелген тұлғаларға төленетіндерді қоспағанда, бейрезиденттің дивидендтер түріндегі кірістері мынадай шарттар бір мезгілде орындалған кезде 10 пайыз мөлшерлеме бойынша салық салуға жатады:

      дивидендтерді есепке жазу күніне салық төлеуші дивидендтер төленетін акцияларды немесе қатысу үлестерiн үш жылдан астам иеленеді;

      дивидендтерді төлейтін резидент-заңды тұлға дивидендтер төленетін кезең ішінде жер қойнауын пайдаланушы болып табылмайды;

      дивидендтерді төлеу күніне дивидендтерді төлейтін резидент-заңды тұлға активтерінің құнында жер қойнауын пайдаланушылар (жер қойнауын пайдаланушы) болып табылатын тұлғалардың (тұлғаның) мүлкi 50 пайыздан аз болады.

      Егер осы Кодекстің 293-бабы 1-тармағының 6) тармақшасында аталған заңды тұлғаны қоспағанда, дивидендтерді төлейтін резидент-заңды тұлға есептелген корпоративтік табыс салығын қызмет бойынша, оның ішінде осындай азайту көзделген инвестициялық келісімшарт шеңберінде жүзеге асырылатын қызмет бойынша 100 пайызға азайтуды жүргізген жағдайда, осы тармақтың ережелері мынадай тәртіппен қолданылады:

      егер тұтастай алғанда дивидендтерді төлейтін резидент-заңды тұлға бойынша есептелген корпоративтік табыс салығының жалпы сомасында 100 пайызға азайтылған корпоративтік табыс салығының үлесі 50 және одан көп пайызды құраса, онда осы тармақтың ережесі қолданылмайды;

      егер тұтастай алғанда дивидендтерді төлейтін резидент-заңды тұлға бойынша есептелген корпоративтік табыс салығының жалпы сомасында 100 пайызға азайтылған корпоративтік табыс салығының үлесі 50 пайыздан аз болса, онда осы тармақтың ережесі дивидендтердің бүкіл сомасына қолданылады.

      Салық төлеушінің акцияларды немесе қатысу үлестерін иеленуінің осы тармақтың бірінші бөлігінде көрсетілген мерзімі, егер салық төлеуші мұндай акцияларды немесе қатысу үлестерін бұрынғы меншік иелерінің қайта ұйымдастырылуы нәтижесінде алса немесе осы заңды тұлғалардың құрылтайшылары (меншік иелері) сол бір тұлғалар болып табылатын жағдайда бір заңды тұлға басқа заңды тұлғадан сатып алса, бұрынғы меншік иелерінің акцияларды немесе қатысу үлестерін иелену мерзімдері ескеріле отырып, жиынтық түрде айқындалады.

      Осы тармақтың ережелері бұрын корпоративтік табыс салығы салынған және резидент-заңды тұлғадан:

      акциялар бойынша, оның ішінде депозитарлық қолхаттардың базалық активтері болып табылатын акциялар бойынша төленуге жататын кіріс;

      резидент-заңды тұлға өз құрылтайшылары, қатысушылары арасында бөлетін таза кірістің бір бөлігі;

      құрылтайшы, қатысушы жарғылық капиталға салым ретінде енгізген мүлікті қоспағанда, резидент-заңды тұлға таратылған кезде немесе құрылтайшылар, қатысушылар салымдарының мөлшерін пропорционалды түрде азайту арқылы не құрылтайшылардың, қатысушылардың үлестерін толық немесе ішінара өтеу арқылы жарғылық капитал азайтылған кезде, сондай-ақ резидент-заңды тұлғаға қатысу үлесін құрылтайшы, қатысушы алып қойған кезде мүлікті бөлуден түсетін кіріс түрінде алынған кірістерге ғана қолданылады.

      Бұл ретте дивидендтерді төлейтін резидент-заңды тұлға активтерінің құнындағы жер қойнауын пайдаланушылар (жер қойнауын пайдаланушы) болып табылатын тұлғалар (тұлға) мүлкінің үлесі осы Кодекстің 650-бабына сәйкес айқындалады.

      Осы тармақтың мақсатында жерасты суларын және (немесе) кең таралған пайдалы қазбаларды өз мұқтажы үшін өндіру құқығына ие болғандықтан ғана жер қойнауын пайдаланушы болып табылатын осындай пайдаланушы жер қойнауын пайдаланушы болып танылмайды.

      5. Уәкілетті орган бекіткен тізбеге енгізілген, жеңілдікті салық салынатын мемлекетте тіркелген тұлғаларға төленетіндерді қоспағанда, жер қойнауын пайдаланушы-заңды тұлғалар төлейтін дивидендтер түріндегі бейрезиденттің кірістері мынадай шарттар бір мезгілде орындалған кезде 10 пайыз мөлшерлеме бойынша салық салуға жатады:

      дивидендтерді есепке жазу күніне бейрезидент-салық төлеуші дивидендтер төленетін акцияларды немесе қатысу үлестерін үш жылдан астам иеленеді;

      дивидендтерді төлейтін резидент болып табылатын жер қойнауын пайдаланушы-заңды тұлға дивидендтер есепке жазылған айдың бірінші күнінің алдындағы он екі айлық кезең ішінде Қазақстан Республикасының аумағында орналасқан меншікті және (немесе) өзара байланысты тарап болып табылатын резидент-заңды тұлғаға тиесілі өндірістік қуаттарда көрсетілген кезеңде өндірілген көмірді қоса алғанда, минералды шикізаттың кемінде 70 пайызын кейіннен қайта өңдеуді (бастапқы қайта өңдеуден кейін) жүзеге асырады.

      Егер осы Кодекстің 293-бабы 1-тармағының 6) тармақшасында аталған заңды тұлғаны қоспағанда, дивидендтерді төлейтін резидент болып табылатын жер қойнауын пайдаланушы-заңды тұлға есептелген корпоративтік табыс салығын қызмет бойынша, оның ішінде осындай азайту көзделген инвестициялық келісімшарт шеңберінде жүзеге асырылатын қызмет бойынша 100 пайызға азайтуды жүргізген жағдайда, осы тармақтың ережелері мынадай тәртіппен қолданылады:

      егер тұтастай алғанда дивидендтерді төлейтін резидент-заңды тұлға бойынша есептелген корпоративтік табыс салығының жалпы сомасында 100 пайызға азайтылған корпоративтік табыс салығының үлесі 50 және одан көп пайызды құраса, онда осы тармақтың ережесі қолданылмайды;

      егер тұтастай алғанда дивидендтерді төлейтін резидент-заңды тұлға бойынша есептелген корпоративтік табыс салығының жалпы сомасында 100 пайызға азайтылған корпоративтік табыс салығының үлесі 50 пайыздан аз болса, онда осы тармақтың ережесі дивидендтердің бүкіл сомасына қолданылады.

      Салық төлеушінің акцияларды немесе қатысу үлестерін иеленуінің осы тармақтың бірінші бөлігінде көрсетілген мерзімі, егер салық төлеуші мұндай акцияларды немесе қатысу үлестерін бұрынғы меншік иелерінің қайта ұйымдастырылуы нәтижесінде алса, бұрынғы меншік иелерінің акцияларды немесе қатысу үлестерін иелену мерзімдері ескеріле отырып, жиынтық түрде айқындалады.

      Осы тармақтың мақсатында көмірді қоса алғанда, кейіннен қайта өңдеуге жіберілген минералды шикізаттың көлемін айқындаған кезде:

      бастапқы қайта өңдеуден кейінгі кез келген қайта өңдеу нәтижесінде алынған өнімді өндіруге тікелей жіберілген;

      бастапқы қайта өңдеу өнімін кейіннен қайта өңдеуде одан әрі пайдалану мақсатында өндірісте пайдаланылған шикізат ескеріледі.

      Осы тармақтың ережелері бұрын корпоративтік табыс салығы салынған және резидент-заңды тұлғадан:

      акциялар бойынша, оның ішінде депозитарлық қолхаттардың базалық активтері болып табылатын акциялар бойынша төленуге жататын кіріс;

      резидент-заңды тұлға өз құрылтайшылары, қатысушылары арасында бөлетін таза кірістің бір бөлігі;

      құрылтайшы, қатысушы жарғылық капиталға салым ретінде енгізген мүлікті қоспағанда, резидент-заңды тұлға таратылған кезде немесе құрылтайшылар, қатысушылар салымдарының мөлшерін пропорционалды түрде азайту арқылы не құрылтайшылардың, қатысушылардың үлестерін толық немесе ішінара өтеу арқылы жарғылық капитал азайтылған кезде, сондай-ақ резидент-заңды тұлғаға қатысу үлесін құрылтайшы, қатысушы алып қойған кезде мүлікті бөлуден түсетін кіріс түрінде алынған кірістерге ғана қолданылады.

      Бұл ретте дивидендтерді төлейтін резидент-заңды тұлға активтерінің құнындағы жер қойнауын пайдаланушылар (жер қойнауын пайдаланушы) болып табылатын тұлғалар (тұлға) мүлкінің үлесі осы Кодекстің 650-бабына сәйкес айқындалады.

      Осы баптың 4-тармағының және осы тармақтың мақсатында бұрын корпоративтік табыс салығы салынған кірістер мынадай тәртіппен айқындалады:

      осы Кодекстің 288-бабында көзделген кірістер мен шығыстар сомасына, сондай-ақ осы Кодекстің 300-бабына сәйкес ауыстырылатын залалдар сомасына азайтылған салық салынатын кіріс,

      алу

      осы Кодекстің 313-бабының 1 немесе 2-тармағында белгіленген мөлшерлеме мен осы Кодекстің 288-бабында көзделген кірістер мен шығыстар сомасына, сондай-ақ осы Кодекстің 300-бабына сәйкес ауыстырылатын залалдар сомасына азайтылған салық салынатын кірісті көбейту арқылы есептелген корпоративтік табыс салығының сомасы.

      Бұрын корпоративтік табыс салығы салынған кіріс дивидендтер бөлінетін әрбір салықтық кезең үшін айқындалады.

      Бұл ретте бұрын корпоративтік табыс салығы салынған кірісті айқындау кезінде корпоративтік табыс салығы бойынша төленген аванстық төлемдер сомасы есепке алынбайды.

      Осы Кодекстің 314-бабында көрсетілген салықтық кезең аяқталғанға дейін дивидендтер бөлінген және төленген жағдайларда, салық агенті осы баптың 4-тармағының және осы тармақтың ережелерін қолдануға құқылы емес.

      Бұл ретте осы баптың 4-тармағында және осы тармақта белгіленген шарттар орындалған кезде тиісті салықтық кезең аяқталғаннан кейін салық агенті осы Кодекстің 211-бабында белгіленген тәртіппен бейрезиденттің кірісінен төлем көзінен ұсталатын корпоративтік табыс салығы бойынша бұрын ұсынылған салықтық есептілікке өзгерістер мен толықтырулар енгізуге құқылы. Корпоративтік табыс салығының артық төленген сомасы туындаған кезде салық агентінің осы Кодекстің 11-тарауының 1-параграфында көзделген тәртіппен осындай соманы есепке жатқызуды және (немесе) қайтаруды жүргізуге құқығы бар.

      Ескерту. 646-бапқа өзгеріс енгізілді - ҚР 26.12.2018 № 203-VI (01.01.2019 бастап қолданысқа енгізіледі); 11.07.2022 № 135-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

647-бап. Төлем көзінен корпоративтік табыс салығын аудару тәртібі мен мерзімдері

      1. Бейрезиденттің кірістерінен ұсталатын төлем көзінен корпоративтік табыс салығы салық агентінің бюджетке:

      1) осы тармақтың 3) тармақшасында көрсетілген жағдайдан басқа кезде, кірістің есепке жазылған және төленген сомалары бойынша – кірісті төлеу жүргізілген ай аяқталғаннан кейін күнтізбелік жиырма бес күннен кешіктірмей, кіріс төленген күннің алдындағы соңғы жұмыс күні айқындалған валюта айырбастаудың нарықтық бағамы бойынша;

      2) кірістің есепке жазылған, бірақ шегерімге жатқызу кезінде төленбеген сомалары бойынша – корпоративтік табыс салығы бойынша декларацияны тапсыру үшін белгіленген мерзімнен кейін күнтізбелік он күннен кешіктірмей, бейрезиденттің кірістері шегерімге жатқызылған корпоративтік табыс салығы бойынша декларацияда, осы Кодекстің 314-бабында белгіленген салықтық кезеңнің соңғы күнінің алдындағы соңғы жұмыс күні айқындалған валюта айырбастаудың нарықтық бағамы бойынша аударуына жатады.

      Осы тармақшаның ережесі өтеу мерзімдері корпоративтік табыс салығы бойынша декларацияны тапсыру үшін белгіленген мерзімнен кейін күнтізбелік он күн өткен соң басталатын борыштық бағалы қағаздар мен депозиттер бойынша сыйақыларға қолданылмайды. Мұндай жағдайда осы баптың 1-тармағы 1) тармақшасының ережелері қолданылады;

      3) алдын ала төлем төленген жағдайда – төленген алдын ала төлем сомасы шегінде бейрезиденттің кірісі есепке жазылған ай аяқталғаннан кейін күнтізбелік жиырма бес күннен кешіктірмей, кіріс есепке жазылған күннің алдындағы соңғы жұмыс күні айқындалған валюта айырбастаудың нарықтық бағамы бойынша аударуына жатады.

      2. Егер бейрезидент кірісінің есепке жазылған сомасы осы Кодекстің 314-бабында белгіленген салықтық кезең үшін корпоративтік табыс салығы бойынша декларацияда шегерімге жатқызылса, бірақ бұл ретте бейрезидентке мұндай кірісті төлеу осындай кезең өткеннен кейін жүргізілсе, онда төлем көзінен табыс салығы салық агентінің осы баптың 1-тармағының 2) тармақшасында белгіленген мерзімдерде бюджетке аударуына жатады.

      3. Төлем көзінен бейрезиденттің кірісінен табыс салығының сомасын бюджетке аударуды тұрған жері бойынша салық агенті жүзеге асырады.

648-бап. Салықтық есептілікті ұсыну

      Салық агентi өзiнің тұрған жеріндегі салық органына бейрезиденттiң кірісінен төлем көзiнен ұсталатын корпоративтiк табыс салығы бойынша есеп-қисапты мынадай мерзiмдерде:

      1) бірінші, екінші және үшінші тоқсандар үшін – бейрезидентке кірісті төлеу жүргізілген тоқсаннан кейінгі екiншi айдың 15-күнінен кешiктiрмей;

      2) төртінші тоқсан үшін – бейрезидентке кірісті төлеу жүргізілген және (немесе) бейрезиденттің есепке жазылған, бірақ төленбеген кірісі шегерімге жатқызылған, осы Кодекстің 314-бабында белгіленген есепті салықтық кезеңнен кейінгі жылдың 31 наурызынан кешіктірмей ұсынуға мiндеттi.

649-бап. Салықтық есептілікті ұсыну ерекшеліктері

      Қазақстан Республикасында қызметін халықаралық шартқа немесе осы Кодекстің 220-бабының 6-тармағына сәйкес тұрақты мекеме құруға алып келмейтін құрылымдық бөлімше арқылы жүзеге асыратын бейрезидент корпоративтік табыс салығы бойынша декларацияны тұрған жерiндегі салық органына осы Кодекстің 315-бабында белгіленген мерзімде тапсырады.

650-бап. Қазақстан Республикасындағы мүлікті және Қазақстан Республикасында жер қойнауын пайдалануға байланысты акцияларды, қатысу үлестерін өткізу кезінде құн өсімінен түсетін кірістерден салықты есептеу, ұстау және аудару

      1. Осы бап мыналарды өткiзу кезiнде құн өсiмiнен түсетiн бейрезиденттiң Қазақстан Республикасындағы көздерден кірістеріне қолданылады:

      1) құқығы немесе мәмілелері Қазақстан Республикасының заңдарына сәйкес мемлекеттік тіркеуге жататын, Қазақстан Республикасының аумағындағы мүлік;

      2) Қазақстан Республикасының заңдарына сәйкес мемлекеттік тіркеуге жататын Қазақстан Республикасының аумағындағы мүлік;

      3) резидент шығарған акциялар және жер қойнауын пайдаланушы болып табылатын резидент-заңды тұлғаның немесе қатысушысы (қатысушылары) жер қойнауын пайдаланушы (жер қойнауын пайдаланушылар) болып табылатын консорциумдағы жарғылық капиталына қатысу үлестерін;

      4) осы Кодекстің 645-бабы 9-тармағының 8) тармақшасында немесе 654-бабының 7) тармақшасында белгіленген шарттарға сәйкес келмеген кезде, резидент-заңды тұлға шығарған акциялар және резидент-заңды тұлғаның немесе консорциумның жарғылық капиталына қатысу үлестерi;

      5) осы Кодекстің 645-бабы 9-тармағының 8) тармақшасында немесе 654-бабының 7) тармақшасында белгіленген шарттарға сәйкес келмеген кезде, бейрезидент-заңды тұлға шығарған акциялар және бейрезидент-заңды тұлғаның немесе консорциумның жарғылық капиталына қатысу үлестерi.

      Бұл ретте құн өсiмi мынадай тәртіппен айқындалады:

      1) осы тармақтың 1) және 2) тармақшаларында көрсетiлген мүлікті өткiзу кезінде – мүлікті өткiзу құны мен оны сатып алу құны арасындағы оң айырма ретiнде;

      2) акцияларды және қатысу үлестерiн өткiзу кезінде – осы Кодекстiң 228-бабына сәйкес.

      Жерасты суларын және (немесе) кең таралған пайдалы қазбаларды өз мұқтажы үшін өндіру құқығына ие болғандықтан ғана жер қойнауын пайдаланушы болып табылатын осындай пайдаланушы осы тармақтың мақсатында жер қойнауын пайдаланушы болып танылмайды.

      2. Осы баптың және осы Кодекстің 288, 341, 645 және 654-баптарының мақсаттары үшін жер қойнауын пайдаланушы (жер қойнауын пайдаланушылар) мүлкінің акциялар (қатысу үлестері) өткізілетін немесе дивидендтер төленетін күнге заңды тұлға активтерінің құнындағы үлесі оның (олардың) акцияларын немесе оған (оларға) қатысу үлестерін дивидендтер төлейтін немесе оның (оған) акциялары (қатысу үлестері) өткізілетін заңды тұлға иеленетін жер қойнауын пайдаланушы (жер қойнауын пайдаланушылар) мүлкінің құны (құндары) сомасының осындай заңды тұлға активтерінің жалпы құнына арақатынасы ретінде айқындалады.

      Осы баптың және осы Кодекстің 288, 341, 645 және 654-баптарының мақсаттары үшін жер қойнауын пайдаланушы (жер қойнауын пайдаланушылар) мүлкінің қатысу үлестері өткізілетін күнге консорциумға қатысушылар активтерінің жалпы құнындағы үлесі оның (олардың) акцияларын немесе оған (оларға) қатысу үлестерін оған (оларға) қатысу үлестері өткізілетін консорциумға қатысушылар иеленетін жер қойнауын пайдаланушы (жер қойнауын пайдаланушылар) мүлкінің құны (құндары) сомасының осындай қатысушылар активтерінің жалпы құнының сомасына арақатынасы ретінде айқындалады.

      Жер қойнауын пайдаланушы (оның ұйымдық-құқықтық нысанына қарай) мүлкінің құны мыналардың баланстық құны деп танылады:

      1) дивидендтер төлейтін немесе акциялары (қатысу үлестері) өткізілетін заңды тұлға иеленетін, осындай жер қойнауын пайдаланушыдағы қатысу үлесі;

      2) дивидендтер төлейтін немесе оның (оған) акциялары (қатысу үлестері) өткізілетін заңды тұлға иеленетін, осындай жер қойнауын пайдаланушы шығарған акциялар.

      Дивидендтер төлейтін немесе оның (оған) акциялары (қатысу үлестері) өткізілетін заңды тұлға активтерінің жалпы құны деп осындай заңды тұлғаның барлық активтерінің баланстық құнының сомасы танылады.

      Активтердің баланстық құны дивидендтер төлейтін немесе оның (оған) акциялары (қатысу үлестері) өткізілетін заңды тұлғаның немесе оған қатысу үлестері өткізілетін консорциум қатысушыларының осындай заңды тұлға немесе осындай консорциум құрылған мемлекет заңнамасының талаптарына сәйкес жасалған және бекітілген:

      1) дивидендтер төленген немесе акциялардың (қатысу үлестерінің) меншік құқығы сатып алушыға берілген күнге;

      2) дивидендтер төленген немесе акциялардың (қатысу үлестерінің) меншік құқығы сатып алушыға берілген күнге жеке қаржы есептілігі болмаған кезде – дивидендтер төленетін немесе акциялардың (қатысу үлестерінің) меншік құқығы сатып алушыға берілетін күннің алдындағы соңғы есепті күніне жеке қаржы есептілігінің деректері негізінде айқындалады.

      3. Осы Кодекстің 645-бабы 9-тармағының 7) тармақшасында көрсетілген кірістерді қоспағанда, бейрезиденттің осы баптың 1-тармағында көрсетілген кірістері осы Кодекстің 646-бабында белгіленген мөлшерлеме бойынша төлем көзінен табыс салығын салуға жатады.

      4. Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес жер қойнауын пайдалану саласындағы құзыреті шегінде мемлекеттік реттеуді жүзеге асыратын уәкілетті мемлекеттік және жергілікті атқарушы органдар мыналарды көрсете отырып, осы баптың 1-тармағының 3), 4) және 5) тармақшаларында көрсетілген бағалы қағаздарды, қатысу үлестерін сатып алу-сату жөніндегі мәміле туралы мәліметтерді уәкілетті органға ұсынады:

      1) сәйкестендіру нөмірі және (немесе) резиденттік еліндегі оның аналогы және көрсетілген акцияларды (қатысу үлестерін) өткізетін және сатып алатын заңды тұлғаның атауы және (немесе) жеке тұлғаның тегі, аты, әкесінің аты (егер бұл жеке басты куәландыратын құжатта көрсетілсе);

      2) көрсетілген акцияларды (қатысу үлестерін) сатып алу бағалары;

      3) жасалған мәміле бойынша кірісті төлеу күні;

      4) мәміле жасасқан жылдың алдындағы соңғы үш жылда өз қызметін жүзеге асырған мемлекеттердің тізімін қоса алғанда, сатып алушының алдыңғы қызметі туралы мәліметтер;

      5) мүлікті өткізетін тұлғаның басқа тұлғалармен үлестестігі туралы мәліметтер (тікелей немесе жанама қатысу мөлшері).

      5. Уәкілетті орган Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес жер қойнауын пайдалану саласындағы құзырет шегінде мемлекеттік реттеуді жүзеге асыратын уәкілетті мемлекеттік және жергілікті атқарушы органдардан мәліметтер алған күннен бастап үш жұмыс күні ішінде оларды өзіне сатылы тұрғыда тікелей бағынысты салық органына бір мезгілде хабарлай отырып, осы баптың 1-тармағы бірінші бөлігінің 3), 4) және 5) тармақшаларында көрсетілген, Қазақстан Республикасында жер қойнауын пайдалану құқығына ие заңды тұлғаның тұрған жеріндегі салық органына жібереді.

      6. Қазақстан Республикасында жер қойнауын пайдалану құқығына ие заңды тұлғаның тұрған жеріндегі салық органы осы баптың 4-тармағында көрсетілген мәліметтерді алған күннен бастап бес жұмыс күні ішінде осындай заңды тұлғаға акцияларды (қатысу үлестерін) сатып алушы туралы, сондай-ақ мұндай акцияларды (қатысу үлестерін) сатып алу бағасы туралы мәліметтерді жіберуге міндетті.

      7. Акцияларды, қатысу үлестерін, жылжымайтын мүлікті өткізетін тұлға сатып алушы салық агентіне сатып алу (салым) құнын растайтын құжаттың көшірмесін ұсынуға міндетті.

      Салық агентіне сатып алу (салым) құнын растайтын құжат ұсынылмаған жағдайда, өткізу құны төлем көзінен табыс салығын салуға жатады.

      8. Төлем көзінен табыс салығын есептеу, ұстау және бюджетке аудару жөніндегі міндет пен жауапкершілік кіріс төлейтін салық агентіне жүктеледі.

      Бұл ретте бейрезидент-заңды тұлға Қазақстан Республикасында тұрақты мекемесінің, сондай-ақ қызметі осы Кодекстің немесе халықаралық шарттың ережелеріне сәйкес тұрақты мекеме құруға алып келмейтін құрылымдық бөлімшесінің болуына немесе болмауына қарамастан, салық агенті деп танылады.

      9. Салық агенті болып табылатын бейрезидент міндетті тіркелуге жатады.

      Бұл ретте салық агенті болып табылатын бейрезидент-заңды тұлға осы Кодекстің 76-бабында айқындалған тәртіппен салық органында салық төлеуші ретінде тіркелуге жатады.

      10. Төлем көзінен табыс салығын салық агенті кіріс төлеуді жүзеге асырудың нысаны мен орнына қарамастан, бейрезидентке кіріс төлеу кезінде ұстайды.

      11. Салық агенті болып табылмайтын тұлғадан осы баптың 1-тармағында көрсетілген құн өсімі түрінде кіріс алатын бейрезидент осы Кодекстің 646-бабында белгіленген мөлшерлемені осындай кіріс сомасына қолдану арқылы табыс салығын есептеуді дербес жүргізеді.

      12. Табыс салығының сомасын бюджетке аударуды салық агентi осы Кодекстiң 647-бабында белгiленген мерзiмдерде жүргiзедi.

      Осы баптың 11-тармағына сәйкес есептелген табыс салығын бюджетке аудару салықтық есептілікті ұсыну үшін белгіленген мерзімнен кейін күнтізбелік он күннен кешіктірілмей жүргізіледі.

      Бейрезиденттердің кірістерінен төлем көзінен ұсталатын табыс салығы бойынша салықтық есептілікті салық агенті осы Кодекстің 648 және 657-баптарында белгіленген мерзімдерде өзінің Қазақстан Республикасындағы тіркелу есебі орнындағы салық органына ұсынады.

      Табыс салығын осы баптың 11-тармағына сәйкес есептейтін бейрезиденттер табыс салығы бойынша декларацияны осы Кодекстің 315 немесе 659-баптарында белгіленген мерзімде тапсырады.

      13. Табыс салығын жер қойнауын пайдаланушы болып табылатын резидент-заңды тұлға салық агентiнiң (салық төлеушінің) қаражаты есебiнен төлеуi мүмкiн. Бұл ретте табыс салығын осындай резидент-заңды тұлға салық агентінен (салық төлеушіден) табыс салығының сомасы алынған ай аяқталғаннан кейін күнтізбелік жиырма бес күннен кешіктірмейтін мерзімде бюджетке аударуға тиіс. Бейрезиденттiң кірістерінен төлем көзiнен ұсталатын табыс салығы бойынша салықтық есептілікті осындай резидент-заңды тұлға салық агентінен (салық төлеушіден) табыс салығының сомасы алынған тоқсаннан кейінгі екінші айдың 15-күнінен кешіктірмей резидент-заңды тұлғаның Қазақстан Республикасында тұрған жеріндегі салық органына ұсынады.

      Салық агентi (салық төлеуші) осы баптың 1-тармағы бірінші бөлігінің 3), 4) және 5) тармақшаларында көрсетілген жер қойнауын пайдаланушы болып табылатын резидент-заңды тұлғаға аударған табыс салығының сомасы осындай резидент-заңды тұлғаның кірісі деп танылмайды.

      14. Салық агентi (салық төлеуші) осы баптың 12 және 13-тармақтарының ережелерін қолданбаған жағдайда, жер қойнауын пайдаланушы болып табылатын резидент-заңды тұлғаның осы баптың 6-тармағында көрсетілген мәліметтер алынған ай аяқталғаннан кейін күнтізбелік жиырма бес күннен кешіктірілмейтін мерзімде бейрезидент үшiн құн өсiмiнен түсетін кірістерден табыс салығын төлеудi өз қаражаты есебiнен дербес жүргiзуге құқығы бар.

      Осы баптың 1-тармағы бірінші бөлігінің 3), 4) және 5) тармақшаларында көрсетілген резидент-заңды тұлға осы тармаққа сәйкес табыс салығын төлеген кезде өзінің тұрған жеріндегі салық органына бейрезиденттің кірістерінен төлем көзінен ұсталатын табыс салығы бойынша салықтық есептілікті осы баптың 6-тармағында көрсетілген мәліметтер алынған тоқсаннан кейінгі екінші айдың 15-күнінен кешіктірмей ұсынуға міндетті.

      Бұл ретте бейрезидент үшiн төленген салық сомасы жер қойнауын пайдаланушы болып табылатын заңды тұлғаның салық салынатын кірісін айқындаған кезде шегерiмге жатқызылмайды.

      15. Салық агентi (салық төлеуші), осы баптың 1-тармағы бірінші бөлігінің 3), 4) және 5) тармақшаларында көрсетілген, жер қойнауын пайдаланушы болып табылатын резидент-заңды тұлға осы баптың 10, 12, 13 және 14-тармақтарының ережелерін қолданбаған жағдайда, мұндай міндеттемені орындау осы Кодекстің 13 және 14-тарауларында айқындалған тәртіппен жер қойнауын пайдаланушы болып табылатын резидент-заңды тұлғаға жүктеледі.

      Ескерту. 650-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

73-тарау. ҚАЗАҚСТАН РЕСПУБЛИКАСЫНДА ҚЫЗМЕТТІ ТҰРАҚТЫ МЕКЕМЕ АРҚЫЛЫ ЖҮЗЕГЕ АСЫРАТЫН БЕЙРЕЗИДЕНТ-ЗАҢДЫ ТҰЛҒАНЫҢ КІРІСТЕРІНЕ САЛЫҚ САЛУ ТӘРТІБІ

651-бап. Салық салынатын кірісті айқындау

      1. Егер осы Кодекстің осы бабында және 653-бабында өзгеше белгіленбесе, бейрезидент-заңды тұлғаның салық салынатын кірісін айқындау, тұрақты мекемесінің кірісінен корпоративтік табыс салығын есептеу мен төлеу осы Кодекстің осы бабының және 224293, 299315-баптарының ережелеріне сәйкес жүргізіледі.

      2. Бейрезидент-заңды тұлғаның тұрақты мекемесінің жылдық жиынтық кірісін Қазақстан Республикасында қызметті жүзеге асыру басталған күннен бастап алынған (алынуға жататын), осындай тұрақты мекеменің қызметімен байланысты кірістердің мынадай түрлері:

      1) осы Кодекстің 644-бабының 1-тармағында көзделген, Қазақстан Республикасындағы көздерден алынатын кірістер;

      2) осы Кодекстің 226-бабының 1-тармағында көрсетілген, осы тармақтың бірінші бөлігінің 1) тармақшасына енгізілмеген кірістер;

      3) Қазақстан Республикасының шегінен тыс жерлердегі көздерден, оның ішінде жұмыскерлер немесе басқа да жалданған персонал арқылы алынған кірістер;

      4) бейрезидент-заңды тұлғаның басқа мемлекеттердегі құрылымдық бөлімшелерінің кірістерін қоса алғанда, осы бейрезидент-заңды тұлғаның Қазақстан Республикасында тұрақты мекемесі арқылы жүзеге асырылатын қызметіне ұқсас немесе біртектес Қазақстан Республикасында қызметті жүзеге асырудан алатын кірістері құрайды.

      Бейрезидент-заңды тұлғаның тұрақты мекемесінің жылдық жиынтық кірісіне:

      1) осы Кодекстің 644-бабы 2-тармағының 3) және 4) тармақшаларында айқындалған кірістер;

      2) бейрезидент-заңды тұлғаның тұрақты мекемесінің осындай бейрезидент-заңды тұлғаның бас кеңсесі немесе басқа құрылымдық бөлімшелері алдындағы міндеттемелері бойынша халықаралық қаржылық есептiлiк стандарттарына және Қазақстан Республикасының бухгалтерлiк есеп пен қаржылық есептiлiк туралы заңнамасына сәйкес туындайтын оң бағамдық айырма сомасының теріс бағамдық айырма сомасынан асып кетуі қосылмайды.

      3. Бейрезидент кәсіпкерлік қызметті Қазақстан Республикасындағы өзінің тұрақты мекемесімен бірлесіп орындалатын бір жобаның немесе байланысты жобалардың шеңберінде Қазақстан Республикасында да, оның шегінен тыс жерлерде де жүзеге асыратын жағдайда, егер ол осындай немесе осы сияқты қызметпен дәл сондай немесе ұқсас жағдайларда айналысатын оқшауланған және жекелеген заңды тұлға болса және өзі соның тұрақты мекемесі болып табылатын бейрезидент-заңды тұлғаға қарамастан әрекет ететін болса, ол алуы мүмкін кіріс осындай тұрақты мекеменің кірісі болып есептеледі.

      4. Бейрезидент-заңды тұлғаның Қазақстан Республикасындағы тұрақты мекемесі өндірген тауарларды бейрезидент-заңды тұлғаның Қазақстан Республикасының шегінен тыс жерлерде орналасқан басқа құрылымдық бөлімшесі өткізетін болса, егер ол осындай немесе осы сияқты қызметпен дәл сондай немесе ұқсас жағдайларда айналысатын оқшауланған және жекелеген заңды тұлға болса және өзі соның тұрақты мекемесі болып табылатын бейрезидент-заңды тұлғаға қарамастан әрекет ететін болса, ол алуы мүмкін кіріс бейрезидент-заңды тұлғаның осындай тұрақты мекемесінің кірісі деп танылады.

      5. Осы бапты қолдану мақсатында бейрезидент-заңды тұлғаның тұрақты мекемесінің кірісі Қазақстан Республикасының трансферттік баға белгілеу туралы заңнамасының нормалары ескеріле отырып айқындалады.

      6. Осы Кодекске сәйкес шегерімге жатқызылмайтын шығыстарды, сондай-ақ осы Кодекстің 644-бабы 2-тармағының 3) және 4) тармақшаларында айқындалған кірістерді алуға бағытталған шығыстарды қоспағанда, тұрақты мекеме арқылы Қазақстан Республикасындағы қызметтен түсетін кірістерді алумен тікелей байланысты шығыстар, олардың Қазақстан Республикасында немесе оның шегінен тыс жерлерде жұмсалғанына қарамастан, шегерімге жатады.

      7. Бейрезидент-заңды тұлғаның тұрақты мекемеге:

      1) осы бейрезидент-заңды тұлғаның меншігін немесе зияткерлік меншігін пайдаланғаны немесе пайдалану құқығын бергені үшін төленетін роялти, гонорарлар, алымдар және басқа да төлемдер;

      2) бейрезидент-заңды тұлғаның тұрақты мекемеге көрсеткен қызметтері үшін кірістер;

      3) осы бейрезидент-заңды тұлғаның тұрақты мекемеге берген қарыздары бойынша сыйақылар;

      4) бейрезидент-заңды тұлғаның Қазақстан Республикасында тұрақты мекеме арқылы қызметінен кірістер алуымен байланысты емес шығыстар;

      5) құжатпен расталмаған шығыстар;

      6) бейрезидент-заңды тұлғаның осы Кодекстің 662-бабының 2-тармағында айқындалған, Қазақстан Республикасында қызметті тұрақты мекеме арқылы жүзеге асырумен байланысты емес басқару және жалпы әкімшілік шығыстары түрінде ұсынылған соманы тұрақты мекемеге шегерімге жатқызуға құқығы жоқ.

      8. Бейрезидент-заңды тұлғаның тұрақты мекемесінің осындай бейрезидент-заңды тұлғаның бас кеңсесі немесе басқа құрылымдық бөлімшелері алдындағы міндеттемелері бойынша халықаралық қаржылық есептiлiк стандарттарына және Қазақстан Республикасының бухгалтерлiк есеп пен қаржылық есептiлiк туралы заңнамасының талаптарына сәйкес туындайтын теріс бағамдық айырма сомасының оң бағамдық айырманың сомасынан асып кетуі бейрезидент-заңды тұлғаның тұрақты мекемесінің шегеріміне жатқызылмауға тиіс.

652-бап. Таза кіріске салық салу тәртібі

      1. Бейрезидент-заңды тұлғаның тұрақты мекеме арқылы Қазақстан Республикасындағы қызметтен түсетін таза кірісіне 15 пайыз мөлшерлеме бойынша корпоративтік табыс салығы салынады.

      Таза кіріс мынадай тәртіппен айқындалады:

      осы Кодекстің 288-бабында көзделген кірістер мен шығыстар сомасына, сондай-ақ осы Кодекстің 300-бабына сәйкес шегетін залалдар сомасына азайтылған, салық салынатын кіріс,

      алу

      осы Кодекстің 313-бабының 1-тармағында немесе 2-тармағында белгіленген мөлшерлемені осы Кодекстің 288-бабында көзделген кірістер мен шығыстар сомасына, сондай-ақ осы Кодекстің 300-бабына сәйкес шегетін залалдар сомасына азайтылған салық салынатын кірісті көбейту арқылы есептелген корпоративтік табыс салығының сомасы.

      2. Корпоративтік табыс салығының есептелген сомасы корпоративтік табыс салығы бойынша декларацияда көрсетіледі.

      3. Қазақстан Республикасында қызметті тұрақты мекеме арқылы жүзеге асыратын бейрезидент-заңды тұлға таза кірісіне корпоративтік табыс салығын корпоративтік табыс салығы бойынша декларацияны тапсыру үшін белгіленген мерзімнен кейінгі күнтізбелік он күн ішінде тұрақты мекеменің орналасқан жеріндегі бюджетке төлеуді жүргізеді.

653-бап. Жекелеген жағдайларда кірістерге салық салу тәртібі

      1. Қазақстан Республикасының аумағында жұмыстарды орындаудан, қызметтер көрсетуден түсетін кірістерді, сондай-ақ осы Кодекстің 651-бабы 2-тармағы бірінші бөлігінің 4) тармақшасында және 3-тармағында көрсетілген кірістерді төлеуді жүзеге асыратын салық агенті бір мезгілде мынадай:

      1) бейрезидент-заңды тұлғаның құрылымдық бөлімшесімен, бейрезидент-заңды тұлғаның тұрақты мекемесімен филиал, өкілдік ашпай жасасқан келісімшарт болмаған;

      2) өткізілген тауарлар, жұмыстар, көрсетілетін қызметтер бойынша бейрезидент-заңды тұлғаның филиалы, өкілдігі, бейрезидент-заңды тұлғаның тұрақты мекемесі филиал, өкілдік ашпай жазып берген шот-фактура болмаған жағдайларда көрсетілген кірістерден корпоративтік табыс салығын есептеуді, ұстап қалуды және аударуды 20 пайыз мөлшерлеме бойынша шегерімді жүзеге асырмай жүргізеді.

      Салық агенті бейрезидент-заңды тұлғаның кірістерінен төлем көзінен ұстап қалған корпоративтік табыс салығы аталған бейрезидент-заңды тұлғаның тұрақты мекемесінің салықтық міндеттемелерін өтеу есебіне есепке жатқызылуға тиіс.

      Бұл ретте Қазақстан Республикасында қызметті тұрақты мекеме арқылы жүзеге асыратын бейрезидент-заңды тұлға тұрақты мекеменің құрылуына алып келген кәсіпкерлік қызметті жүзеге асыру басталған күннен бастап корпоративтік табыс салығын осы Кодекстің 651 және 652-баптарына сәйкес ретроспективті тәртіппен есептейді және көрсетілген кірістерді қоса отырып, осындай тұрақты мекеменің орналасқан жеріндегі салық органына корпоративтік табыс салығы бойынша декларацияны тапсырады.

      Қазақстан Республикасында қызметті тұрақты мекеме арқылы жүзеге асыратын бейрезидент-заңды тұлға есептеген корпоративтік табыс салығының сомасы осы тармаққа сәйкес осындай бейрезидент-заңды тұлғаның кірістерінен төлем көзінен ұстап қалған корпоративтік табыс салығының сомасына азайтылады. Азайту салық агентінің салықты ұстап қалғанын растайтын құжаттар болған кезде жүргізіледі.

      Осы тармаққа сәйкес бейрезидент-заңды тұлғаның кірістерінен төлем көзінен ұстап қалған корпоративтік табыс салығының сомасы мен Қазақстан Республикасында қызметті тұрақты мекеме арқылы жүзеге асыратын бейрезидент-заңды тұлға есептеген корпоративтік табыс салығының сомасы арасындағы оң айырма қоса алғандағы келесі он салықтық кезеңге ауыстырылады және осы салықтық кезеңдердің бюджетке төленуге жататын корпоративтік табыс салығының сомасын біртіндеп азайтады.

      2. Осы Кодекстің 76-бабының талаптарын бұза отырып, салық төлеуші ретінде салық органдарында тіркелмеген бейрезидент-заңды тұлғаның тұрақты мекеме арқылы Қазақстан Республикасындағы қызметтен алатын кірістеріне 20 пайыз мөлшерлеме бойынша шегерімдерді жүзеге асырмастан, төлем көзінен корпоративтік табыс салығын салуға жатады.

      Осы Кодекстің 76-бабында белгіленген мерзімді бұза отырып, салық төлеуші ретінде салық органдарында тіркелген, тұрақты мекеме арқылы қызметті жүзеге асыратын бейрезидент-заңды тұлға салық салу объектілерін және тұрақты мекеме құруға алып келген кәсіпкерлік қызметті жүзеге асыру басталған күннен бастап ретроспективті түрде туындаған салық салуға байланысты объектілерді салықтың тиісті түрлері бойынша бастапқы ұсынылатын декларацияларда көрсетуге, салық агентінің салықтық міндеттемелерінен басқа, салықтарды төлеу бойынша туындаған салықтық міндеттемелерін есептеуге және орындауға міндетті.

      Бұл ретте кәсіпкерлік қызметті жүзеге асыру басталған күннен бастап оны салық органында тіркеген күнге дейінгі кезең үшін осындай бейрезидент-заңды тұлға есептеген корпоративтік табыс салығының сомасы көрсетілген кезеңге осындай бейрезидент-заңды тұлғаның кірісінен осы тармаққа сәйкес төлем көзінен ұстап қалған корпоративтік табыс салығының сомасына азайтылады.

      Азайту салық агентінің салықты ұстап қалғанын растайтын құжаттар болған кезде жүргізіледі.

74-тарау. БЕЙРЕЗИДЕНТ-ЖЕКЕ ТҰЛҒАЛАРДЫҢ КІРІСТЕРІНЕ САЛЫҚ САЛУ ТӘРТІБІ

654-бап. Бейрезидент-жеке тұлғаның салық салудан босатылған кірістері

      Бейрезидент-жеке тұлғаның мынадай кірістері салық салуға жатпайды:

      1) сыртқы сауда қызметі жөніндегі келісімшартқа байланысты Қазақстан Республикасының аумағында көрсетілген қызметтерді қоспағанда, осы сыртқы сауда қызметі шеңберінде Қазақстан Республикасының аумағына тауарлар берумен байланысты төлемдер;

      2) борыштық бағалы қағаздарды сатып алу кезінде олар бойынша жинақталған (есептелген) сыйақылардың резидент-сатып алушылар төлеген сомалары;

      3) бағалы қағаздар бойынша дивидендтер мен сыйақыларды есепке жазу күніне Қазақстан Республикасының аумағында жұмыс істейтін қор биржаларының ресми тізіміндегі осындай дивидендтер мен сыйақылар.

      Бұл ретте осы тармақшаның бірінші бөлігінің ережесі күнтізбелік жылда Қазақстан Республикасының Үкіметі айқындаған өлшемшарттарға сәйкес биржада сауда-саттық жүзеге асырылған бағалы қағаздар бойынша есепке жазылған дивидендтерге және сыйақыларға қолданылады;

      4) алып тасталды – ҚР 11.07.2022 № 135-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен;
      ЗҚАИ-ның ескертпесі!
      5) тармақша жаңа редакцияда көзделген – ҚР 12.12.2023 № 45-VIII (01.01.2030 бастап қолданысқа енгізіледі) Заңымен.

      5) мемлекеттік эмиссиялық бағалы қағаздар, агенттік облигациялар бойынша сыйақылар және мемлекеттік эмиссиялық бағалы қағаздарды және агенттік облигацияларды өткізу кезінде құн өсімінен түсетін кірістер;

      6) өткізу күні Қазақстан Республикасының аумағында жұмыс істейтін қор биржасының ресми тізімдерінде болатын қор биржасында ашық сауда-саттық әдісімен өткізу кезінде құн өсімінен түсетін кірістер;

      7) егер осы тармақтың 6) тармақшасында өзгеше белгіленбесе, уәкілетті орган бекіткен тізбеге енгізілген, жеңілдікті салық салынатын мемлекеттің резиденті болған тұлғаның кірістерін қоспағанда, осы Кодекстің 644-бабы 1-тармағының 6) тармақшасында көрсетілген, резидент-заңды тұлға шығарған акцияларды немесе резидент-заңды тұлғадағы немесе Қазақстан Республикасында құрылған консорциумдағы қатысу үлестерін өткізу кезіндегі құн өсімінен түсетін кірістер бір мезгілде мынадай:

      акцияларды немесе қатысу үлестерін өткізу күніне салық төлеушінің осы акцияларды немесе қатысу үлестерін үш жылдан астам иеленуі;

      осындай эмитент-заңды тұлғаның немесе қатысу үлесі өткізілетін заңды тұлғаның немесе қатысу үлесін осындай консорциумда өткізетін осындай консорциумға қатысушының жер қойнауын пайдаланушы болып табылмауы;

      жер қойнауын пайдаланушылар (жер қойнауын пайдаланушы) болып табылатын осындай заңды тұлғалардың (тұлғаның) осындай эмитент-заңды тұлғаның немесе өзіндегі қатысу үлесі өткізілетін осындай заңды тұлғаның активтері құнындағы немесе қатысу үлесі өткізілетін осындай консорциумға қатысушылардың активтері жалпы құнындағы мүлкi осындай өткiзу күнiне 50 пайыздан аспауы талаптары орындалған кезде қолданылады.

      Осы тармақшаның мақсатында тек қана жерасты суларын және (немесе) кең таралған пайдалы қазбаларды өз мұқтаждығы үшін өндіру құқығына ие болғандықтан жер қойнауын пайдаланушы болып табылатын осындай пайдаланушы жер қойнауын пайдаланушы болып танылмайды.

      Бұл ретте жер қойнауын пайдаланушылар (жер қойнауын пайдаланушы) болып табылатын тұлғалар (тұлға) мүлкінің акциялары немесе қатысу үлестері өткізілетін заңды тұлғаның немесе консорциумның активтері құнындағы үлесі осы Кодекстің 650-бабына сәйкес айқындалады;

      8) осы Кодекстің 644-бабы 1-тармағының 3), 4) және 5) тармақшаларында көрсетілген кірістерді қоспағанда, Қазақстан Республикасының шегінен тыс жерлерде жұмыстарды орындаудан, қызметтер көрсетуден түсетін кірістер;

      9) Қазақстан Республикасындағы аз қамтылған азаматтарды қолдауға (көмек көрсетуге) бағытталған, Қазақстан Республикасы қатысушысы болып табылатын үкіметаралық келісім шеңберіндегі грант қаражаты есебінен жүргізілетін төлемдер;

      10) осы Кодекстiң 291-бабының 1-тармағында көрсетілген дербес бiлiм беру ұйымы тұруға, медициналық сақтандыруға, Қазақстан Республикасының шегінен тыс жердегi тұрғылықты жерiнен Қазақстан Республикасындағы қызметтi жүзеге асыратын жерге бару және кері қайту жолында әуе көлiгiмен ұшуға арналған шығыстарды төлеу (өтеу) түрiнде іс жүзінде жүргізген:

      осындай дербес білім беру ұйымының жұмыскері;

      осындай дербес білім беру ұйымының жұмыстарын орындау, қызметтерін көрсету бойынша Қазақстан Республикасындағы қызметті жүзеге асыратын;

      осындай дербес білім беру ұйымының жұмыстарын орындайтын, қызметін көрсететін бейрезидент-заңды тұлғаның жұмыскері және осындай жұмыстарды тікелей орындайтын және осындай қызметтерді көрсететін жұмыскер болып табылатын бейрезидент-жеке тұлға алған материалдық пайда;

      11) 01.01.2020 дейін қолданыста болды - ҚР 25.12.2017 № 121-VI Заңымен.
      12) 01.01.2020 дейін қолданыста болды - ҚР 25.12.2017 № 121-VI Заңымен.
      ЗҚАИ-ның ескертпесі!
      13) тармақша 01.01.2020 бастап 01.01.27 дейін қолданыста болады – ҚР 10.12.2020 № 382-VI Заңымен.

      13) осындай кредиттерге 2012 жылғы 31 желтоқсанды қоса алғанда есепке жазылған сыйақы бойынша берешекті қоса алғанда, борышты кешіру осы Кодекстің 232-бабының 2-1-тармағында белгіленген тәртіппен және шарттарда жүргізілген кредит (қарыз) бойынша берешек сомасы.

      Ескерту. 654-бапқа өзгеріс енгізілді - ҚР 26.12.2018 № 203-VI (01.01.2019 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 11.07.2022 № 135-VII (01.01.2023 бастап қолданысқа енгізіледі); 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

655-бап. Төлем көзінен салық салуға жататын кірістер бойынша жеке табыс салығын есептеу, ұстап қалу және аудару тәртібі

      1. Егер осы бапта өзгеше белгiленбесе, бейрезидент-жеке тұлғаның осы Кодекстiң 656-бабының 1-тармағында көрсетілген кірістерді қоспағанда, Қазақстан Республикасындағы көздерден түсетін кірістеріне осы Кодекстiң 646-бабында көрсетiлген мөлшерлемелер бойынша төлем көзiнен жеке табыс салығы салықтық шегерiмдер жүзеге асырылмай салынады.

      Осы баптың мақсатында бағалы қағаздарды, қатысу үлестерін өткізу кезіндегі құн өсімі осы Кодекстің 228-бабына сәйкес айқындалады.

      2. Осы баптың ережелеріне қарамастан, бейрезидент-жеке тұлғаның осы Кодекстің 650-бабының 1-тармағында көрсетілген кірістерінен төлем көзінен жеке табыс салығын есептеу, ұстап қалу және бюджетке аудару осы Кодекстің 650-бабында айқындалған тәртіппен жүргізіледі.

      3. Төлем көзінен салық салуға жататын кірістер бойынша жеке табыс салығын есептеуді салық агенті салықтық шегерімдерді жүзеге асырмастан, осы Кодекстің 319-бабы 2-тармағында көзделген ережелерді ескере отырып, осы Кодекстің 322-бабының 1-тармағында айқындалған кірістерді қоса алғанда, бейрезидент-жеке тұлғаның мынадай кірістері:

      жұмыс беруші болып табылатын резидентпен немесе бейрезидентпен жасасқан еңбек шарты (келісімі, келісімшарты) бойынша Қазақстан Республикасындғы қызметтен түсетін кірістері;

      жұмыс берушіден алынған материалдық пайда түріндегі Қазақстан Республикасындағы қызметтен түсетін кірістері;

      басшының гонорарлары және (немесе) басқару органы (директорлар кеңесі немесе өзге де орган) мүшелерінің аталған адамдардың осындай міндеттерді іс жүзінде орындаған жеріне қарамастан, өздеріне жүктелген резидентке қатысты басқарушылық міндеттерін орындауымен байланысты алатын өзге де төлемдері;

      жұмыс беруші болып табылатын резиденттің немесе бейрезиденттің Қазақстан Республикасында тұруына байланысты оған төленетін үстемеақылары;

      бейрезидент-жеке тұлғаларға зейнетақы аннуитеті шарты бойынша жүзеге асырылатын сақтандыру төлемдері;

      резидент-жинақтаушы зейнетақы қоры жүзеге асыратын зейнетақы төлемдері сомасына осы Кодекстің 320-бабының 1-тармағында белгіленген мөлшерлемені қолдану арқылы жүргізеді.

      4. Төлем көзінен салық салуға жататын кірістер бойынша жеке табыс салығын есептеуді және ұстап қалуды салық агенті, осы баптың 7-тармағында көрсетілген жағдайды қоспағанда, бейрезидент-жеке тұлғаға кірістерін төлеу күнінен кешіктірмей жүргізеді.

      Салық агенті төлем көзінен жеке табыс салығын бейрезидент-жеке тұлғаға кіріс төлеуді жүзеге асыру нысаны мен орнына қарамастан ұстайды.

      5. Бейрезидент-жеке тұлғаның төлем көзінен салық салуға жататын кірістерінен жеке табыс салығын салық агенті тұрған жеріндегі бюджетке аударуды салық ұстап қалуға жататын айдан кейінгі айдың 25-інен кешіктірмей жүргізеді.

      6. Кіріс шетел валютасымен төленген кезде төлем көзінен салық салынатын кіріс мөлшері кірісті төлеу күнінің алдындағы соңғы жұмыс күні айқындалған валюта айырбастаудың нарықтық бағамы қолданыла отырып, теңгемен қайта есептеледі.

      7. Қызметі осы Кодекстің 220-бабы 7-тармағының ережелеріне сәйкес Қазақстан Республикасында тұрақты мекеме құрмайтын бейрезиденттің шетелдік персоналды ұсынуы кезінде мұндай персоналдың Қазақстан Республикасындағы қызметтен алынған кірісіне төлем көзінен жеке табыс салығы салынады.

      Бұл ретте бейрезидент-жеке тұлғаның кірістері, оның ішінде Қазақстан Республикасындағы қызметке байланысты мұндай тұлға алатын өзге де материалдық пайда жеке табыс салығын салу объектісі болып табылады.

      Егер ұсынылған персоналға кірісті бейрезидент төлеген жағдайда, жеке табыс салығын есептеу мақсатында салық базасын осы Кодекстің 220-бабының 7-тармағына сәйкес бейрезидент ұсынатын құжаттар негізінде салық агенті айқындайды.

      Шетелдік персонал кірісінен төлем көзінен жеке табыс салығын ұстап қалуды салық агенті бейрезидент-заңды тұлғаға шетелдік персоналды ұсыну жөніндегі көрсетілетін қызметтер үшін кірісті төлеу кезінде жүргізеді.

      Төлем көзінен ұстап қалатын жеке табыс салығын есептеуді салық агенті салықтық шегерімдер жүзеге асырмастан, осы Кодекстің 319-бабы 2-тармағының ережелерін ескере отырып, шетелдік персоналдың осы тармаққа сәйкес айқындалған кірістерінің сомасына осы Кодекстің 320-бабының 1-тармағында белгіленген мөлшерлемені қолдану арқылы жүргізеді.

      Салық агенті салық ұстап қалуға жататын айдан кейінгі айдың 25-күніне дейін төлем көзінен ұстап қалған жеке табыс салығының сомасын тұрған жері бойынша аударуға міндетті.

      8. Төлем көзінен жеке табыс салығын есептеу, ұстап қалу және бюджетке аудару жөніндегі міндет пен жауапкершілік бейрезидентке кірісті төлейтін және салық агенті деп танылған мынадай тұлғаларға:

      1) дара кәсіпкерге;

      2) Қазақстан Республикасында қызметті құрылымдық бөлімше арқылы жүзеге асыратын бейрезидент-заңды тұлғаға жүктеледі.

      Бұл ретте бейрезидент-заңды тұлға Қазақстан Республикасының салық органдарында оның құрылымдық бөлімшесі тіркеу есебіне қойылған күннен бастап салық агенті деп танылады;

      3) заңды тұлғаға, оның ішінде Қазақстан Республикасында қызметті құрылымдық бөлімше ашпай тұрақты мекеме арқылы жүзеге асыратын бейрезидентке жүктеледі.

      Бұл ретте бейрезидент-заңды тұлға құрылымдық бөлімше ашпай, оның тұрақты мекемесі Қазақстан Республикасының салық органдарында тіркеу есебіне қойылған күннен бастап салық агенті деп танылады;

      4) резидент-заңды тұлғаға, оның ішінде депозитарлық қолхаттардың базалық активінің эмитентіне жүктеледі.

      Осы тараудың мақсаттары үшін резидент-заңды тұлға өз шешімімен осы Кодекстің 353-бабында айқындалған тәртіппен мұндай құрылымдық бөлімше төлеген (төлеуге жататын) төлем көзінен салық салынатын кірістер бойынша өзінің құрылымдық бөлімшесін төлем көзінен ұстап қалатын жеке табыс салығы бойынша салық агенті деп тануға құқылы;

      5) заңды тұлғаға, оның ішінде осы Кодекстің 220-бабының 7-тармағының ережелеріне сәйкес қызметі тұрақты мекеме құрмайтын бейрезидент оған шетелдік персоналды берген, Қазақстан Республикасында қызметті тұрақты мекеме арқылы жүзеге асыратын бейрезидентке;

      6) осы Кодекстің 654-бабының 7) тармақшасында белгіленген талаптар орындалмаған кезде осы Кодекстің 650-бабы 1-тармағы бірінші бөлігінің 5) тармақшасында көрсетілген мүлікті сатып алатын бейрезидент-заңды тұлғаға жүктеледі.

      9. Осы Кодекстің ережелеріне сәйкес бейрезидент-жеке тұлғаның кірістерінен есептелген жеке табыс салығының сомасын салық агенті өз қаражаты есебінен оны ұстап қалмай төлеген кезде, салық агентінің төлем көзінен жеке табыс салығын ұстап қалу және аудару жөніндегі міндеті орындалған болып саналады.

      Ескерту. 655-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

656-бап. Қазақстан Республикасының салық төлеушісі ретінде тіркелмеген бейрезидент-заңды тұлға Қазақстан Республикасына жіберген шетелдіктердің және азаматтығы жоқ адамдардың кірістеріне салық салу тәртібі

      Ескерту. 656-баптың тақырыбы жаңа редакцияда - ҚР 25.11.2019 № 272-VI Заңымен (01.01.2018 бастап қолданысқа енгізіледі).

      1. Осы бапта белгіленген салық салу тәртібі Қазақстан Республикасының салық төлеушісі ретінде тіркелмеген бейрезидент-заңды тұлға Қазақстан Республикасына жіберген шетелдіктердің және азаматтығы жоқ адамдардың кірістеріне, оған қоса осы Кодекстің 322-бабында айқындалған:

      жұмыс беруші болып табылатын осындай бейрезидент-заңды тұлғамен жасалған еңбек шарты (келісімі, келісімшарты) бойынша Қазақстан Республикасындағы қызметтен;

      осындай бейрезидент-заңды тұлғамен жасалған азаматтық-құқықтық сипаттағы шарт (келісімшарт) бойынша Қазақстан Республикасындағы қызметтен;

      жұмыс беруші болып табылмайтын тұлғадан алынған, материалдық пайда түрінде Қазақстан Республикасындағы қызметтен алынған (алынуға жататын) кірістерге;

      Қазақстан Республикасында тұруға байланысты осындай бейрезидент-заңды тұлға төлейтін үстемеақыларға қолданылады.

      Осы баптың мақсаттары үшін Қазақстан Республикасының салық төлеушісі ретінде тіркелмеген бейрезидент-заңды тұлға деп резидент-банктерде ағымдағы шот ашуына байланысты және (немесе) осы Кодекстің 650-бабына сәйкес міндеттемелердің туындауына байланысты Қазақстан Республикасының салық төлеушісі ретінде тіркелген бейрезидент-заңды тұлға да танылады.

      Осы баптың ережелері, егер осы Кодекстің 655-бабының 7-тармағында өзгеше белгіленбесе, мынадай шарттар бір мезгілде орындалған:

      1) шетелдік немесе азаматтығы жоқ адам Қазақстан Республикасының салық төлеушісі ретінде тіркелмеген бейрезидент-заңды тұлғаның жұмыскері және (немесе) мердігері (қосалқы мердігері) не аталған бейрезидент-заңды тұлға мердігерінің (қосалқы мердігерінің) жұмыскері болып табылған;

      2) шетелдік немесе азаматтығы жоқ адам осы Кодекстің 217-бабының 2-тармағына сәйкес Қазақстан Республикасында тұрақты болады деп танылған кезде, Қазақстан Республикасына жіберілген шетелдіктің немесе азаматтығы жоқ адамның осы бапта көрсетілген кірістеріне қолданылады.

      Бұл ретте, егер шетелдік немесе азаматтығы жоқ адам осы Кодекстің 217-бабының 2-тармағына сәйкес Қазақстан Республикасында тұрақты болады деп танылмаса, онда жұмыс беруші болып табылмайтын тұлғадан алынған, материалдық пайда түрінде Қазақстан Республикасындағы қызметтен түскен кірістер осы Кодекстің 646-бабында белгіленген мөлшерлеме бойынша салық салуға жатады.

      2. Осы баптың 1-тармағында көрсетілген шетелдіктің немесе азаматтығы жоқ адамның кірісінен төлем көзінен жеке табыс салығын есептеу, ұстап қалу және бюджетке аудару жөніндегі міндет пен жауапкершілік бейрезидент-заңды тұлға пайдасына жұмыстарды орындайтын, қызметтер көрсететін тұлғаға (оның ішінде қызметін тұрақты мекеме арқылы жүзеге асыратын бейрезидентке) жүктеледі. Мұндай тұлға салық агенті деп танылады.

      3. Салық агенті жеке табыс салығын есептеуді осы тармаққа сәйкес бейрезидент ұсынған құжатта көрсетілген шетелдіктің немесе азаматтығы жоқ адамның кірісінен осы Кодекстің 320-бабында белгіленген мөлшерлеме бойынша салықтық шегерімдерді жүзеге асырмай жүргізеді. Бұл ретте бейрезидент-заңды тұлға салық агентіне:

      Қазақстан Республикасына жіберілген шетелдікпен немесе азаматтығы жоқ адаммен жасасқан еңбек шартының (келісімшартының) және (немесе) азаматтық-құқықтық сипаттағы шарттың нотариат куәландырған көшірмелерін;

      осындай бейрезидентпен жасасқан еңбек шартының және (немесе) азаматтық-құқықтық сипаттағы шарттың шеңберінде жалдау бойынша жеке тұлғаның жұмыстан алынатын кірістері туралы мәліметті қамтитын басқа да құжатты ұсынуға міндетті.

      Салық агентіне осы тармақта көрсетілген құжаттар ұсынылмаған жағдайда бейрезидент-заңды тұлғаға орындалған жұмыстар, көрсетілетін қызметтер үшін төленуге жататын кіріс сомасының 80 пайызы мөлшеріндегі кірісі төлем көзінен жеке табыс салығын салуға жатады, бұл барлық шетелдіктер мен азаматтығы жоқ адамдарға тең үлестермен бөлінеді.

      Бұл ретте осы тармақта көрсетілген кіріс:

      осы тармақта айқындалған құжаттарда көрсетілген кіріс сомасына, олар ұсынылған жағдайда;

      жұмыс беруші болып табылмайтын тұлғадан алынған, материалдық пайда түрінде Қазақстан Республикасындағы қызметтен түскен кіріс сомасына, егер мұндай кіріс шарттың (келісімшарттың, келісімнің) талаптарында көзделген болса, азайтылуға жатады.

      4. Салық агентi кіріс төлеудi жүзеге асырудың нысаны мен орнына қарамастан, бейрезидент-заңды тұлғаға кіріс төлеу күнінен кешіктірмей төлем көзiнен жеке табыс салығын есептейді және ұстайды.

      5. Бюджетке шетелдіктің немесе азаматтығы жоқ адамның кірістерінен жеке табыс салығын аударуды салық агенті өзінің тұрған жері бойынша осы баптың 4-тармағына сәйкес салық ұстап қалуға жататын айдан кейінгі айдың 25-күніне дейін жүргізеді.

      6. Кірісті шетел валютасында төлеу кезінде төлем көзінен салық салынатын кіріс мөлшері кірісті төлеу күнінің алдындағы соңғы жұмыс күні айқындалған валюта айырбастаудың нарықтық бағамы қолданыла отырып, теңгемен қайта есептеледі.

      Ескерту. 656-бапқа өзгерістер енгізілді - ҚР 02.04.2019 № 241-VI (01.01.2018 бастап қолданысқа енгізіледі); 25.11.2019 № 272-VI (қолданысқа енгізілу тәртібін 3-баптан қараңыз); 10.12.2020 № 382-VI (01.01.2018 бастап қолданысқа енгізіледі) Заңдарымен.

657-бап. Жеке табыс салығы мен әлеуметтік салық бойынша декларацияны тапсыру

      Жеке табыс салығы мен әлеуметтік салық бойынша декларацияны салық агенті тоқсан сайын, есепті салықтық кезеңдер кіретін тоқсаннан кейінгі екінші айдың 15-күнінен кешіктірмей салық төлеу орны бойынша салық органына тапсырады.

658-бап. Жекелеген жағдайларда бейрезидент-жеке тұлғаның кірістерінен жеке табыс салығын есептеу мен төлеу тәртібі

      1. Осы баптың ережелерi бейрезидент-жеке тұлғаның осы Кодекстiң ережелерiне сәйкес салық агенті болып табылмайтын тұлғадан Қазақстан Республикасындағы көздерден алынған кірістеріне қолданылады.

      2. Егер осы бапта өзгеше белгіленбесе, бейрезидент-жеке тұлғаның осы Кодекстiң ережелерiне сәйкес салық агенті болып табылмайтын тұлғадан Қазақстан Республикасындағы көздерден алынған кірістерінен жеке табыс салығын есептеу салық шегерiмдерi жүзеге асырылмай, кірістің есептелген сомасына осы Кодекстiң 646-бабында белгiленген мөлшерлемені қолдану арқылы жүргiзiледi.

      3. Егер осы бапта өзгеше белгіленбесе, жеке табыс салығын төлеудi бейрезидент-жеке тұлға салықтық кезең үшін жеке табыс салығы бойынша декларацияны тапсыру үшiн белгiленген мерзiмнен кейiнгі күнтiзбелiк он күннен кешiктiрмей дербес жүргiзедi.

      4. Бейрезидент-жеке тұлғаның осы Кодекстің 650-бабының 1-тармағында көрсетілген кірістерінен жеке табыс салығын есептеу және ұстап қалу осы Кодекстің 650-бабында айқындалған тәртіппен жүргізіледі.

      5. Қазақстан Республикасының еңбек заңнамасына сәйкес жасалған еңбек шарттары бойынша алынған (алуға жататын) кірістер бойынша бейрезидент-еңбекші көшіп келушілер еңбекші көшіп келушіге рұқсат негізінде салықтық кезең ішінде жеке табыс салығы бойынша алдын ала төлем төлеуді жүргізеді.

      Жеке табыс салығы бойынша алдын ала төлем республикалық бюджет туралы заңда белгiленген және тиiстi қаржы жылының 1 қаңтарына қолданыста болатын айлық есептiк көрсеткiштiң 2 еселенген мөлшерiнде бейрезидент-еңбекші көшіп келушінің еңбекші көшіп келушіге арналған рұқсатты алуға (ұзартуға) өтінішінде көрсеткен тиісті кезеңнің жұмыстарын орындаудың, қызметтерін көрсетудің әрбір айы үшін есептеледі.

      Жеке табыс салығы бойынша алдын ала төлем төлеуді бейрезидент-еңбекші көшіп келуші еңбекші көшіп келушіге арналған рұқсатты алғанға (ұзартқанға) дейін болатын жері бойынша жүргізеді.

      Осы тармақта көрсетілген кірістер бойынша салықтық кезең аяқталғаннан кейін бейрезидент-еңбекші көшіп келушілер кірістің салық салынатын сомасына осы Кодекстің 320-бабының 1-тармағында белгіленген мөлшерлемені қолдану арқылы жеке табыс салығының сомасын есептеуді жүргізеді.

      Кірістің салық салынатын сомасы жұмыстарды орындаудан, қызметтерді көрсетуден алынған (алынуға жататын) кірістердің республикалық бюджет туралы заңда белгiленген және тиiстi қаржы жылының 1 қаңтарына қолданыста болатын айлық есептік көрсеткіштің 12 еселенген мөлшерінің еңбекші көшіп келушіге арналған рұқсатта көрсетілген тиісті кезеңнің жұмыстарын орындаудың, қызметтерін көрсетудің әрбір айы үшін есептелген сомасына азайтылған сомасы ретінде айқындалады.

      Салықтық кезең ішінде бюджетке бейрезидент-еңбекші көшіп келуші төлеген алдын ала төлемдер сомасы есепті салықтық кезең үшін есептелген жеке табыс салығын төлеу есебіне есепке жатқызылады.

      Егер салықтық кезең ішінде жеке табыс салығы бойынша төленген алдын ала төлемдердің сомасы есепті салықтық кезең үшін есептелген жеке табыс салығының сомасынан асып кетсе, онда мұндай асып кету сомасы артық төленген жеке табыс салығының сомасы болып табылмайды және кері қайтарылмайды немесе есепке жатқызылмайды.

      Егер салықтық кезең ішінде төленген жеке табыс салығы бойынша алдын ала төлемдердің сомасы есепті салықтық кезең үшін есептелген жеке табыс салығының сомасынан аз болса, онда жеке табыс салығын есептеу жеке табыс салығы бойынша декларацияда көрсетіледі және салықтық кезеңнің қорытындысымен декларация бойынша жеке табыс салығын төлеуді бейрезидент-еңбекші көшіп келуші осы Кодекстің 659-бабында көзделген жеке табыс салығы бойынша декларация тапсырылған мерзімнен кейін күнтізбелік он күннен кешіктірмей болатын жері бойынша жүзеге асырады.

      Ескерту. 658-бапқа өзгеріс енгізілді - ҚР 26.12.2018 № 203-VI Заңымен (01.01.2019 бастап қолданысқа енгізіледі).

659-бап. Жеке табыс салығы бойынша декларацияны тапсыру

      Егер осы бапта өзгеше белгіленбесе, жеке табыс салығы бойынша декларацияны осы Кодекске сәйкес жеке тұлға дербес салық салуға жататын кірістерді Қазақстан Республикасындағы көздерден алатын бейрезидент-жеке тұлға салық төлеушінің болатын (тұрғылықты) жеріндегі салық органына есепті салықтық кезеңнен кейінгі жылдың 31 наурызынан кешіктірмей тапсырады.

      Ағымдағы салықтық кезеңнен кейінгі жылдың 31 наурызына дейін Қазақстан Республикасының аумағына кейіннен кірместен ағымдағы салықтық кезең ішінде Қазақстан Республикасының шегінен тыс жерлерге кету жағдайында бейрезидент-жеке тұлға жеке табыс салығы бойынша декларацияны тапсыруға және ағымдағы салықтық кезең ішінде жеке табыс салығын төлеуге құқылы. Бұл ретте жеке табыс салығы бойынша декларация ағымдағы салықтық кезеңнің басынан бастап Қазақстан Республикасының шегінен тыс жерлерге осындай тұлға кеткен күнге дейінгі кезең үшін тапсырылады.

      Жеке табыс салығы бойынша декларацияны есепті салықтық кезеңге есептелген жеке табыс салығының сомасы жеке табыс салығы бойынша алдын ала төлемдер сомасынан асып кеткен жағдайда осы Кодекстің 644-бабы 1-тармағының 21) тармақшасында көрсетілген кірістерді алатын бейрезидент-еңбекші көшіп келушілер болатын жеріндегі салық органына есептi салықтық кезеңнен кейiнгi жылдың 31 наурызынан кешiктiрмей тапсырады.

      Бұл ретте салықтық кезең ішінде осы Кодекстің 644-бабы 1-тармағының 21) тармақшасында көрсетілген кірістерді алған бейрезидент-еңбекші көшіп келуші Қазақстан Республикасының шегінен тыс жерлерге шыққан жағдайда жеке табыс салығы бойынша декларация (декларациялар) осындай адамның Қазақстан Республикасының шегінен тыс жерлерге шығатын күніне дейін тапсырылады.

75-тарау. ҚОСАРЛАНҒАН САЛЫҚ САЛУДЫ БОЛҒЫЗБАУ ЖӘНЕ САЛЫҚ ТӨЛЕУДЕН ЖАЛТАРУДЫҢ АЛДЫН АЛУ МӘСЕЛЕЛЕРІН РЕТТЕЙТІН ХАЛЫҚАРАЛЫҚ ШАРТТАР БОЙЫНША АРНАЙЫ ЕРЕЖЕЛЕР

660-бап. Халықаралық шартты қолдану жағдайлары

      1. Тараптарының бірі Қазақстан Республикасы болып табылатын, қосарланған салық салуды болғызбау және салық төлеуден жалтарудың алдын алу мәселелерін реттейтін халықаралық шарттың (бұдан әрі – халықаралық шарт) ережелері осындай шарт жасасқан мемлекеттердің біреуінің немесе екеуінің де резиденті болып табылатын тұлғаларға қолданылады.

      2. Егер халықаралық шарт жасасқан мемлекеттің резиденті осы халықаралық шарттың ережелерін халықаралық шарт жасасқан мемлекеттің резиденті болып табылмайтын басқа тұлғаның мүддесі үшін пайдаланса, ондай резидентке осы баптың 1-тармағының ережелері қолданылмайды.

661-бап. Халықаралық шартты қолдану тәртібі

      Халықаралық шарттың ережелерін қолдану осы Кодексте және тиісті халықаралық шартта айқындалған тәртіппен жүзеге асырылады.

662-бап. Қазақстан Республикасындағы көздерден алынған кірістерге салық салу мақсатында бейрезидент-заңды тұлғаның басқару және жалпы әкімшілік шығыстарын шегерімге жатқызу тәртібі

      1. Егер тұрақты мекеме арқылы Қазақстан Республикасындағы қызметтен бейрезидент-заңды тұлғаның салық салынатын кірісін айқындау кезінде халықаралық шарттың ережелерінде бейрезидент-заңды тұлғаның басқару және жалпы әкімшілік шығыстарын (бұдан әрі – бейрезидент-заңды тұлғаның бөлінетін шығыстары) шегеруге жол берілген болса, онда мұндай шығыстардың сомасы өз таңдауы бойынша осындай бейрезидент-заңды тұлғамен мынадай:

      1) шығыстарды пропорционалды бөлу әдісінің;

      2) шығыстарды шегерімге тікелей (тура) жатқызу әдісінің бірі бойынша айқындалады.

      Осы Кодекстің осы бабының және 663, 664 және 665-баптарының мақсаттары үшін бейрезидент-заңды тұлғаның бөлінетін шығыстары бейрезидент-заңды тұлғаның Қазақстан Республикасында қызметті тұрақты мекеме арқылы жүзеге асыруға байланысты Қазақстан Республикасында да, оның шегінен тыс жерлерде де іс жүзінде шеккен басқару және жалпы әкімшілік шығыстары деп танылады.

      Бұл ретте:

      қызметі Қазақстан Республикасында тұрақты мекеме құруға алып келген бейрезидент-заңды тұлғаның құрылымдық бөлімшесі немесе бейрезидент-заңды тұлғаның Қазақстан Республикасында құрылымдық бөлімше ашпай тұрақты мекемесі тікелей шеккен, осы Кодекстің 242273-баптарына сәйкес шегерімге жататын басқару және жалпы әкімшілік шығыстары (бұдан әрі – Қазақстан Республикасындағы тұрақты мекеменің басқару және жалпы әкімшілік шығыстары);

      бейрезидент-заңды тұлғаның құрылымдық бөлімшелері немесе тұрақты мекемелері басқа елдерде тікелей шеккен, Қазақстан Республикасында салық төлеуші ретінде тіркелген тұрақты мекеменің қызметіне байланысты емес басқару және жалпы әкімшілік шығыстары (бұдан әрі – басқа елдердегі тұрақты мекемелердің басқару және жалпы әкімшілік шығыстары);

      бейрезидент-заңды тұлғаның Қазақстан Республикасында тіркелген тұрақты мекеменің қызметіне байланысты емес басқару және жалпы әкімшілік шығыстары бейрезидент-заңды тұлғаның бөлінетін шығыстарына енгізуге жатпайды.

      2. Басқару және жалпы әкімшілік шығыстар – ұйымды басқаруға, басқарушы персоналдың өндірістік процеске байланысты емес еңбегіне ақы төлеуге байланысты шығыстар.

      3. Бейрезидент-заңды тұлға өз таңдауы бойынша есепті салықтық кезең ішінде бейрезидент-заңды тұлғаның бөлінетін шығыстарын шегерімге жатқызу әдістерінің біреуін ғана қолданады.

      Бейрезидент-заңды тұлғаның бөлінетін шығыстарын шегерімге жатқызудың қолданылатын әдісі бейрезидент-заңды тұлғаның шегерімге жатқызылатын басқару және жалпы әкімшілік шығыстары жөніндегі ақпаратты қамтитын корпоративтік табыс салығы бойынша декларацияға қосымшада көрсетіледі.

      4. Бейрезидент-заңды тұлғаның бөлінетін шығыстарын Қазақстан Республикасындағы тұрақты мекеме:

      1) халықаралық шарттың талаптары сақталған;

      2) осы Кодекстің 663-бабының 3-тармағында немесе 665-бабының 3-тармағында көрсетілген құжаттар болған;

      3) бейрезидент-заңды тұлғаның резиденттігін растайтын құжат болған кезде шегерімге жатқызады.

      5. Осы баптың 4-тармағының 2) тармақшасында көрсетілген құжаттар шет тілінде жасалған болса, мұндай құжаттардың Қазақстан Республикасының заңнамасында айқындалған тәртіппен нотариус куәландырған қазақ немесе орыс тілдеріне аудармасының болуы міндетті.

      6. Бейрезидент-заңды тұлға резиденттікті растайтын құжатты корпоративтік табыс салығы бойынша декларацияны беру үшін белгіленген мерзімдерде тиісті салық органына тапсырады.

663-бап. Шығыстарды пропорционалды бөлу әдісі

      1. Пропорционалды бөлу әдісін пайдалану кезінде Қазақстан Республикасындағы тұрақты мекеме шегерімге жатқызатын бейрезидент-заңды тұлғаның бөлінетін шығыстарының сомасы бейрезидент-заңды тұлғаның бөлінетін шығыстары мен есептік көрсеткіш сомаларының көбейтіндісі ретінде айқындалады.

      2. Есептік көрсеткіш бейрезидент-заңды тұлғаның таңдауы бойынша мына тәсілдердің біреуі:

      1) бейрезидент-заңды тұлғаның есепті салықтық кезеңде Қазақстан Республикасында қызметті тұрақты мекеме арқылы жүзеге асырудан алған, осы Кодекстің 651-бабының 2-тармағына сәйкес айқындалатын жылдық жиынтық кірісі сомасының бейрезидент-заңды тұлғаның көрсетілген салықтық кезеңдегі жылдық жиынтық кірісінің жалпы сомасына арақатынасы;

      2) орташа шаманы (ОШ) үш көрсеткіш бойынша анықтау:

      бейрезидент-заңды тұлғаның есепті салықтық кезеңде Қазақстан Республикасында қызметті тұрақты мекеме арқылы жүзеге асырудан алған, осы Кодекстің 651-бабының 2-тармағына сәйкес айқындалатын жылдық жиынтық кірісі сомасының бейрезидент-заңды тұлғаның көрсетілген салықтық кезеңдегі жылдық жиынтық кірісінің жалпы сомасына арақатынасы (К);

      Қазақстан Республикасындағы тұрақты мекеменің есепті салықтық кезеңнің соңындағы жай-күйі бойынша қаржылық есептілігінде ескерілген негізгі құралдарының бастапқы (ағымдағы) құнының бейрезидент-заңды тұлғаның осындай салықтық кезеңдегі негізгі құралдарының жалпы бастапқы (ағымдағы) құнына арақатынасы (НҚ);

      Қазақстан Республикасындағы тұрақты мекемеде жұмыс істейтін персоналдың еңбегіне ақы төлеу жөніндегі есепті салықтық кезеңнің соңындағы жай-күйі бойынша шығыстар сомасының бейрезидент-заңды тұлға тұтас алғанда осындай салықтық кезеңдегі персоналдың еңбегіне ақы төлеу жөніндегі шығыстардың жалпы сомасына арақатынасы бойынша есептеп шығарылады (ЕТ).

      Орташа шама мынадай формула бойынша айқындалады:

      ОШ = (К + НҚ + ЕТ)/3.

      3. Пропорционалды бөлу әдісін пайдалану кезінде бейрезидент-заңды тұлғаның бөлінетін шығыстарының сомасы Қазақстан Республикасында тұрақты мекеме халықаралық шарттың талаптары сақталған жағдайда және онда мынадай растайтын құжаттар:

      1) Қазақстан Республикасындағы бейрезиденттің тұрақты мекемесінің қаржылық есептілігінің көшірмелері;

      2) бейрезидент-заңды тұлғаның өзі құрылған және (немесе) осындай заңды тұлға резиденті болып табылатын мемлекет заңнамасының талаптарына сәйкес жасалған, бейрезидент-заңды тұлғаның атауы жазылған, мөрімен (ол болған кезде), сондай-ақ басшының қолтаңбасымен куәландырылған қаржылық есептілігінің көшірмелері болған кезде ғана шегерімге жатқызады.

      Бұл ретте осы тармақтың 1) және 2) тармақшаларында көрсетілген қаржылық есептілікте:

      басқару және жалпы әкімшілік шығыстар сомасы;

      жиынтық жылдық кіріс сомасы;

      персоналдың еңбегіне ақы төлеу бойынша шығыстар сомасы;

      негізгі құралдардың бастапқы (ағымдағы) және баланстық құны жеке жолмен бөлек көрсетілуге тиіс;

      3) осы тармақтың 2) тармақшасында көзделген қаржылық есептілікте көрсетілген басқару және жалпы әкімшілік шығыстарының сомасын:

      шығыстардың түрлері бойынша бейрезидент-заңды тұлғаның бөлінетін шығыстарын;

      Қазақстан Республикасындағы тұрақты мекеменің басқару және жалпы әкімшілік шығыстарын бөлек көрсете отырып таратып жазу;

      4) бейрезидент-заңды тұлғаның қаржылық есептілігінің аудиті бойынша аудиторлық есептің көшірмесі (осындай қаржылық есептіліктің аудиті жүзеге асырылған кезде) болған кезде ғана шегерімге жатқызылады.

664-бап. Жекелеген жағдайларда шығыстарды пропорционалды бөлу әдісін қолдану кезінде бейрезидент-заңды тұлғаның қаржылық есептілігінің деректерін түзету тәртібі

      1. Бейрезидент-заңды тұлға тұрақты мекемеге шегерімге жатқызуға тиіс басқару және жалпы әкімшілік шығыстарының сомасын есептеу кезінде пайдаланылатын қаржылық есептілік деректерін мынадай жағдайларда:

      Қазақстан Республикасында және осындай бейрезиденттің резиденттік елінде салықтық кезеңдердің ұзақтығына сәйкес болмаған;

      көрсетілген салықтық кезеңдердің тең ұзақтығы кезінде Қазақстан Республикасында және осындай бейрезиденттің резиденттік елінде салықтық кезеңдердің басталу және аяқталу күндері сәйкес болмаған жағдайларда түзетуге міндетті.

      Бейрезиденттің қаржылық есептілігінің деректерін түзету үшін түзеу коэффициенті (К) қолданылады, ол мұндай бейрезиденттің резиденттік еліндегі салықтық кезеңді Қазақстан Республикасындағы салықтық кезеңмен сәйкес келтіреді.

      2. Коэффициент (К) Қазақстан Республикасындағы салықтық кезең шеңберіне кіретін, мұндай бейрезиденттің резиденттік еліндегі салықтық кезеңнің айлары санының бейрезиденттің резиденттік еліндегі салықтық кезең айларының санына арақатынасы ретінде айқындалады.

      Егер Қазақстан Республикасындағы салықтық кезеңге екі салықтық кезең толық немесе ішінара кіретін болса, мұндай бейрезиденттің резиденттік елінде екі коэффициент (К1, К2) қолданылады.

      3. Бейрезидент-заңды тұлғаның қаржылық есептілігінің деректері мынадай түрде түзетіледі:

      К1хҚЕ (РЕ)1 + К2хҚЕ(РЕ)2,

      мұндағы К1 = СК (РЕ)1/СК (РЕ)3; К2 = СК (РЕ)2/СК (РЕ)3,

      бұл ретте:

      СК (РЕ)1 - бейрезиденттің Қазақстан Республикасындағы салықтық кезең шеңберіне кіретін, резиденттік еліндегі бір салықтық кезең айларының саны;

      СК (РЕ)2 – бейрезиденттің Қазақстан Республикасындағы салықтық кезең шеңберіне кіретін, резиденттік еліндегі басқа салықтық кезең айларының саны;

      СК (РЕ)3 – бейрезиденттің резиденттік еліндегі салықтық кезең айларының жалпы саны;

      ҚЕ (РЕ)1 – бейрезиденттің Қазақстан Республикасындағы салықтық кезең шеңберіне кіретін, резиденттік еліндегі бір салықтық кезең үшін бейрезиденттің резиденттік еліндегі қаржылық есептілігі;

      ҚЕ (РЕ)2 – бейрезиденттің Қазақстан Республикасындағы салықтық кезең шеңберіне кіретін, резиденттік еліндегі басқа салықтық кезең үшін бейрезиденттің резиденттік еліндегі қаржылық есептілігі түзетіледі.

665-бап. Шығыстарды шегерімге тікелей (тура) жатқызу әдісі

      1. Бейрезидент-заңды тұлға бас кеңсенің және Қазақстан Республикасындағы және басқа елдердегі тұрақты мекемелердің кірістері мен шығыстарын (басқару және жалпы әкімшілік шығыстарды қоса алғанда) бөлек есепке алуды жүргізген жағдайда бейрезидент-заңды тұлғаның бөлінетін шығыстарын шегерімге тікелей (тура) жатқызу әдісі пайдаланылады.

      2. Егер бейрезидент-заңды тұлғаның бөлінетін шығыстары растайтын құжаттар негізінде айқындалатын болса және тұрақты мекеме арқылы Қазақстан Республикасындағы қызметтен кіріс алу мақсатында тікелей жұмсалса, Қазақстан Республикасындағы тұрақты мекеме оларды осы бапқа сәйкес шегерімге жатқызады.

      3. Мыналар:

      1) бейрезидент-заңды тұлғаның тұрақты мекеме арқылы Қазақстан Республикасындағы қызметтен кіріс алу мақсатында Қазақстан Республикасының аумағында жұмсаған бөлінетін шығыстарын растайтын бастапқы есепке алу құжаттары;

      2) бейрезидент-заңды тұлғаның тұрақты мекеме арқылы Қазақстан Республикасындағы қызметтен кіріс алу мақсатында Қазақстан Республикасының шегінен тыс жерлерде жұмсаған бөлінетін шығыстарын растайтын бастапқы есепке алу құжаттарының көшірмелері;

      3) бейрезидент-заңды тұлғаның тұрақты мекеме арқылы Қазақстан Республикасындағы қызметтен кіріс алу мақсатында Қазақстан Республикасында да, Қазақстан Республикасының шегінен тыс жерлерде де жұмсаған бөлінетін шығыстарын есепке алу бойынша осы шығыстарды растайтын бастапқы есепке алу құжаттарының негізінде жасалған салықтық тіркелімдер растайтын құжаттар болып табылады.

      Салықтық тіркелімнің нысаны, оны толтыру тәртібі Қазақстан Республикасында қызметті тұрақты мекеме арқылы жүзеге асыратын бейрезидент-заңды тұлғаның салықтық есепке алу саясатында бекітіледі;

      4) бейрезидент-заңды тұлғаның өзі құрылған және (немесе) осындай заңды тұлға резиденті болып табылатын мемлекет заңнамасының талаптарына сәйкес жасалған және осындай бейрезидент-заңды тұлға басшысының қолтаңбасымен және мөрімен (ол болған кезде) куәландырылған, сондай-ақ басшының қолтаңбасымен куәландырылған қаржылық есептілігінің көшірмесі растау құжаттары болып табылады.

      Бұл ретте осы тармақшада көрсетілген қаржылық есептілікте бейрезидент-заңды тұлғаның басқару және жалпы әкімшілік шығыстарының жалпы сомасы жеке жолмен бөлек көрсетілуге тиіс;

      5) бейрезидент-заңды тұлғаның қаржылық есептілігінің аудиті бойынша аудиторлық есептің көшірмесі (осындай қаржылық есептіліктің аудиті жүзеге асырылған кезде) растау құжаттары болып табылады.

666-бап. Бейрезиденттiң Қазақстан Республикасындағы көздерден алған кірістерін салық салудан толық босатуға қатысты халықаралық шартты қолдану тәртiбі

      1. Егер халықаралық шартта өзгеше белгіленбесе, осы бапта белгіленген халықаралық шарттың ережелерін қолдану тәртібі мынадай:

      1) халықаралық шарттың ережелерін қолдану тәртібі осы Кодекстің 667, 668, 669, 670 және 671-баптарында белгіленген;

      2) осы Кодекстің 672, 673 және 674-баптарында белгіленген тәртіп қолданылатын осы Кодекстің 650-бабында айқындалған кірістерді қоспағанда, бейрезиденттің осы Кодекстің 644-бабында көзделген кірістеріне қолданылады.

      2. Бейрезидент бір немесе байланысты жобалар шеңберінде қызмет көрсетуден, жұмыстарды орындаудан кіріс алған жағдайда, салық агенті осы бапты қолдану мақсаттары үшін бейрезиденттің тұрақты мекеме құру фактісін, оның ішінде қызмет көрсетуге немесе жұмыстарды орындауға шарт (келісімшарт), сондай-ақ осы баптың 5-тармағында көрсетілген құжаттар негізінде айқындайды.

      Бейрезиденттің Қазақстан Республикасында тұрақты мекемені құру фактісі анықталған кезде салық агенті Қазақстан Республикасында бейрезиденттің кірістерін салық салудан босату бөлігінде халықаралық шарттың ережелерін қолдануға құқылы емес.

      3. Салық агентінің бейрезидентке кірісті төлеу немесе бейрезиденттің есепке жазылған, бірақ төленбеген кірісін шегерімге жатқызу кезінде салық салудан босатуды дербес қолдануға құқығы бар.

      Қазақстан Республикасы көпжақты халықаралық шартпен өзгерістер енгізілмеген халықаралық шарт жасасқан мемлекеттің резиденті болып табылатын бейрезидент-өзара байланысты тарапқа кіріс төленген жағдайда, салық агенті мұндай бейрезидент кірісті түпкілікті (нақты) алушы (иеленуші) болып табылатын жағдайда осы тармақтың бірінші бөлігінің ережесін қолдануға құқылы.

      Қазақстан Республикасы көпжақты халықаралық шартпен өзгерістер енгізілген халықаралық шарт жасасқан мемлекеттің резиденті болып табылатын бейрезидент-өзара байланысты тарапқа кіріс төленген жағдайда, салық агенті бір мезгілде мынадай шарттар орындалған кезде осы тармақтың бірінші бөлігінің ережесін қолдануға құқылы:

      мұндай кіріс резиденті бейрезидент болып табылатын шет мемлекеттегі бейрезиденттің салық салынатын кірісіне енгізілуге жатады және есепті кезеңде осындай кірісті салық салынатын кірістен алып тастау және (немесе) салық салынатын кірісті осындай кіріс сомасына азайту (түзету) және (немесе) осы салық салынатын кірістен төленген салықты есепті және (немесе) кейінгі кезеңдерде қайтару құқығынсыз салық салынуға жатады;

      резиденті бейрезидент болып табылатын шет мемлекетте осы кіріске салық салу кезінде қолданылатын номиналды салық мөлшерлемесі есепті кезеңде кемінде 15 пайызды құрайды.

      Осы тармақтың үшінші бөлігінің мақсаты үшін номиналды мөлшерлеме деп шет мемлекеттің салық заңнамасында белгіленген мөлшерлеме түсініледі.

      4. Халықаралық шарт бейрезиденттің резиденттігін растайтын құжатты бейрезидент салық агентіне ұсынған жағдайда қолданылады.

      Бұл ретте резиденттікті растайтын құжатты бейрезидент салық агентіне бірінші болып басталатын мына күндердің бірінен:

      1) бейрезидентке кіріс төленген немесе бейрезиденттің төленбеген кірістері шегерімге жатқызылған, осы Кодекстің 314-бабына сәйкес айқындалған салықтық кезеңнен кейінгі жылдың 31 наурызынан;

      2) бейрезидентке кіріс төленген салықтық кезең үшін төлем көзінен ұстап қалатын табыс салығы бойынша салықтық міндеттемені орындау мәселесі бойынша салықтық тексеру аяқталғанға дейін бес жұмыс күнінен кешіктірмей ұсынады. Салықтық тексерудің аяқталу күні нұсқамаға сәйкес айқындалады.

      5. Егер бейрезидент-заңды тұлға Қазақстан Республикасында тұрақты мекемені құруға алып келмейтін мерзім шегінде Қазақстан Республикасының аумағында қызметтер көрсеткен немесе жұмыстар орындаған жағдайда халықаралық шарттың ережелерін қолдану мақсатында мұндай бейрезидент резиденттікті растайтын құжатпен бірге салық агентіне:

      құрылтай құжаттарының нотариат куәландырған көшірмелерін не

      құрылтайшыларды (қатысушыларды) және бейрезидент-заңды тұлғаның мажоритарлық акционерлерін көрсете отырып, сауда тізілімінен (акционерлер тізілімінен) немесе бейрезидент тіркелген мемлекеттің заңнамасында көзделген өзге де ұқсас құжаттан үзінді көшірмені ұсынады.

      Бейрезиденттің шет мемлекет заңнамасының талаптарына сәйкес құрылтай құжаттары немесе сауда тiзiлiмiнде (акционерлердiң тiзiлiмiнде) немесе бейрезидент тіркелген мемлекеттің заңнамасында көзделген өзге де ұқсас құжатта тiркеу бойынша мiндеттемесі болмаған жағдайда мұндай бейрезидент салық агентіне:

      бейрезидентті құруға негiз болған, мұндай бейрезидент тіркелген шет мемлекеттiң тиiстi органы құқықтық (заңдық) күшін растаған құжатты (актіні) не

      қатысушысы бейрезидент болып табылатын шоғырландырылған топтың ұйымдық құрылымын көрсететін, оның барлық қатысушылары мен географиялық орналасқан жерін (шоғырландырылған топ қатысушылары жасалған (құрылған) мемлекеттің (аумақтың) атауын) және барлық шоғырландырылған топ қатысушыларының мемлекеттік және салықтық тіркеу нөмірлерін көрсете отырып, ұйымдық құрылымын көрсететін өзге де құжатты ұсынады.

      6. Егер Қазақстан Республикасында тұрақты мекемені құруға алып келмейтін мерзім шегінде Қазақстан Республикасының аумағында қызметтер көрсету немесе жұмыстар орындау бірлескен қызмет шеңберінде жүзеге асырылса, онда осындай шарттың қатысушысы болып табылатын бейрезидент-заңды тұлға халықаралық шарттың ережелерін қолдану мақсатында осы баптың 4 және 5-тармақтарында көрсетілген құжаттармен қатар салық агентіне бірлескен қызмет туралы шарттың не оның бірлескен қызметтегі қатысу үлесін растайтын өзге де құжаттың нотариат куәландырған көшірмесін ұсынады.

      Егер бейрезидент осындай шарттың (келісімшарттың) және байланысты жобалардың шеңберінде қызметтер көрсету немесе жұмыстарды орындау нәтижесінде тұрақты мекеме құрмаған жағдайда, салық агенті бейрезидент-заңды тұлғаның кірісіне бірлескен қызмет туралы шартта немесе бірлескен қызметке оның қатысу үлесін растайтын өзге де құжатта көрсетілген бірлескен қызметке оның қатысу үлесіне пропорционалды халықаралық шарттың ережелерін қолдануға құқылы.

      7. Салық агенті салық органына ұсынылатын салықтық есептілікте бейрезидентке есептелген (төленген) және халықаралық шарттардың ережелеріне сәйкес ұстап қалған, салық ұстап қалудан босатылған кірістер сомасын, табыс салығының мөлшерлемелерін және халықаралық шарттардың атауларын көрсетуге міндетті.

      Бұл ретте салық агенті өзі тұрған жердегі салық органына төртінші тоқсанның салықтық есептілікті ұсыну үшін белгіленген күннен бастап күнтізбелік бес күннен кешіктірмей түпкілікті (нақты) кіріс алушы (иеленуші) бейрезиденттің резиденттігін растайтын құжаттың көшірмесін ұсынуға міндетті.

      8. Салық агенті халықаралық шарт ережелерін қолданбаған жағдайда салық агенті осы Кодекстің 645-бабында айқындалған тәртіппен төлем көзінен табыс салығын ұстап қалуға міндетті.

      Ұстап қалған табыс салығының сомасы осы Кодекстің 647-бабында белгіленген мерзімде бюджетке аударуға жатады.

      9. Халықаралық шарт ережелерінің мемлекеттік бюджетке салықты төлемеуге немесе толық төлемеуге алып келген құқыққа сыйымсыз қолданылуы кезінде салық агенті Қазақстан Республикасының заңдарына сәйкес жауапты болады.

      Ескерту. 666-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

667-бап. Бейрезиденттiң Қазақстан Республикасындағы көздерден алынған дивидендтер, сыйақылар және (немесе) роялти түріндегі кірістерін салық салудан босатуға немесе оларға төмендетілген салықтық мөлшерлемені қолдануға қатысты халықаралық шартты қолдану тәртiбі

      1. Егер халықаралық шартта өзгеше белгіленбесе, дивидендтер, сыйақылар және (немесе) роялти түрінде бейрезидентке кірістерді төлеу кезінде немесе сыйақылар және (немесе) роялти түрінде бейрезиденттің төленбеген кірістерін шегерімге жатқызу кезінде салық агенті халықаралық шартта көзделген салық салудан босатуды немесе төмендетілген салықтық мөлшерлемелерді дербес қолдануға мынадай:

      1) бейрезидент түпкілікті (нақты) кіріс алушы (иеленуші) болып табылуы;

      2) салық агентіне осы Кодекстің 666-бабының 4-тармағында белгіленген мерзімде бейрезиденттің резиденттігін растайтын құжат ұсынылуы талаптары сақталған кезде құқылы.

      Осы бөлімнің мақсатында кірістерді түпкілікті (нақты) алушы (иеленуші) деп кірістерді иелену, пайдалану, оларға билік ету құқығы бар және осындай кіріске қатысты делдал, оның ішінде агент, номиналды ұстаушы болып табылмайтын тұлғаны түсінген жөн.

      Бұл ретте Қазақстан Республикасы көпжақты халықаралық шартпен өзгерістер енгізілген халықаралық шарт жасасқан мемлекеттің резиденті болып табылатын бейрезидент-өзара байланысты тарапқа дивидендтер, сыйақылар және (немесе) роялти түрінде кіріс төлеу кезінде салық агенті мынадай:

      мұндай кіріс бейрезидент резиденті болып табылатын шет мемлекеттегі бейрезиденттің салық салынатын кірісіне енгізілуге жататын және есепті кезеңде осындай кірісті салық салынатын кірістен алып тастау және (немесе) салық салынатын кірісті осындай кіріс сомасына азайту (түзету) және (немесе) осы салық салынатын кірістен төленген салықты есепті және (немесе) кейінгі кезеңдерде қайтару құқығынсыз салық салынуға жататын;

      бейрезидент резиденті болып табылатын шет мемлекетте осы кіріске салық салу кезінде қолданылатын номиналды салық мөлшерлемесі есепті кезеңде кемінде 15 пайызды құрайтын шарттар бір мезгілде орындалған кезде осы тармақтың бірінші бөлігінің ережесін қолдануға құқылы.

      Осы тармақтың үшінші бөлігінің мақсаты үшін номиналды мөлшерлеме деп шет мемлекеттің салық заңнамасында белгіленген мөлшерлеме түсініледі.

      2. Түпкілікті (нақты) кірісті алушыға (иеленушіге) делдал арқылы сыйақы түрінде кірісті төлеу кезінде салық агенті бір мезгілде мынадай:

      1) оның негізінде сыйақы төленетін шартта (келісімшартта) делдал арқылы түпкілікті (нақты) сыйақы алушы (иеленуші) болып табылатын әрбір тұлға бойынша осындай тұлғаның деректерін (жеке тұлғаның тегін, атын, әкесінің атын (егер бұл жеке басты куәландыратын құжатта көрсетілсе) немесе заңды тұлғаның атауын); инкорпорация еліндегі салықтық тіркелу нөмірін немесе оның аналогын (бар болған кезде); инкорпорация еліндегі мемлекеттік тіркелу нөмірін (немесе оның аналогын) көрсете отырып, сыйақы сомасы көрсетілген;

      2) салық агентіне осы Кодекстің 666-бабының 4-тармағында белгіленген мерзімде алушы (иеленуші) болып табылатын бейрезиденттің резиденттігін растайтын құжат ұсынылған талаптар орындалған кезде осындай түпкілікті (нақты) кіріс алушы (иеленуші) резиденті болып табылатын мемлекетпен жасасқан халықаралық шартта көзделген, табыс салығынан босатуға немесе оның төмендетілген мөлшерлемесін қолдануға құқылы.

      3. Салық агенті өзі тұрған жердегі салық органына төртінші тоқсанның салықтық есептілігін ұсыну үшін белгіленген күннен бастап күнтізбелік бес күннен кешіктірмей түпкілікті (нақты) кіріс алушы (иеленуші) бейрезиденттің резиденттігін растайтын құжаттың көшірмесін ұсынуға міндетті.

      4. Салық агенті халықаралық шарттың ережелерін қолданбаған жағдайда салық агенті осы Кодекстің 645-бабында айқындалған тәртіппен төлем көзінен табыс салығын ұстап қалуға міндетті.

      Ұстап қалған табыс салығының сомасы осы Кодекстің 647-бабында белгіленген мерзімде бюджетке аударылуға жатады.

      5. Салық агенті түпкілікті (нақты) кіріс алушы (иеленуші) бейрезидент кірісінің төлем көзінен ұстап қалған табыс салығын бюджетке аударған жағдайда оның халықаралық шарттың ережелеріне сәйкес төлем көзінен артық ұстап қалған табыс салығын осындай бейрезидентке қайтаруға құқығы бар. Артық ұстап қалған табыс салығын бейрезидентке қайтаруды салық агенті жүргізеді.

      Бұл ретте түпкілікті (нақты) кіріс алушы (иеленуші) бейрезидент салық агентіне:

      1) делдалмен жасасқан, мұндай тұлғаның деректерін (жеке тұлғаның тегін, атын, әкесінің атын (егер бұл жеке басты куәландыратын құжатта көрсетілсе) немесе заңды тұлғаның атауын, инкорпорация еліндегі салықтық тіркелу нөмірін немесе оның аналогын (бар болған кезде), инкорпорация еліндегі мемлекеттік тіркелу нөмірін немесе оның аналогын (бар болған кезде) көрсете отырып, мұндай бейрезиденттің сыйақы сомасы көрсетілген шарттың (келісімшарттың) нотариат куәландырған көшірмесін;

      2) осындай бейрезидентке сыйақы түрінде кіріс есепке жазылған кезең үшін бейрезиденттің резиденттігін растайтын құжатты ұсынуға міндетті.

      Осы тармақтың екінші бөлігінде көрсетілген құжаттарды, егер халықаралық шартта өзге мерзімдер белгіленбесе, бейрезидент бюджетке төлем көзінен ұстап қаллған табыс салығын соңғы аудару күнінен бастап осы Кодекстің 48-бабында белгіленген талап қою мерзімі өткенге дейін ұсынады.

      6. Осы баптың 5-тармағына сәйкес бейрезидентке ұстап қалған табыс салығы қайтарылған жағдайда салық агенті өзінің тұрған жеріндегі салық органына түпкілікті (нақты) кіріс алушы (иеленуші) бейрезиденттің сыйақы түрінде кірістерінен табыс салығын ұстап қалу және аудару жүргізілген салықтық кезеңге төмендетілген салықтық мөлшерлемені немесе салық салудан босату қолданылған кездегі азайтылған сомаға төлем көзінен ұстап қалатын табыс салығы бойынша қосымша есеп-қисапты ұсынуға құқылы.

      Көрсетілген жағдайда төлем көзінен ұстап қалған табыс салығының артық төленген сомасын салық агентінің есебіне жатқызу осы Кодекстің 102-бабында айқындалған тәртіппен жүргізіледі.

      Ескерту. 667-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

668-бап. Бейрезиденттiң депозитарлық қолхаттардың базалық активі болып табылатын акциялар бойынша дивидендтер түріндегі кірістерін салық салудан ішінара босатуға қатысты халықаралық шартты қолдану тәртiбi

      1. Депозитарлық қолхаттардың базалық активі болып табылатын акциялар бойынша дивидендтер түріндегі кірістерді түпкілікті (нақты) кіріс алушы (иеленуші) - бейрезидентке депозитарлық қолхаттарды номиналды ұстаушы арқылы төлеу кезінде бір мезгілде мынадай талаптар орындалған:

      1) мыналарды:

      базалық активі Қазақстан Республикасының резиденті шығарған акциялар болатын депозитарлық қолхаттардың меншік иелері болып табылатын жеке тұлғалардың тегін, атын, әкесінің атын (бар болған кезде) немесе заңды тұлғалардың атауын;

      депозитарлық қолхаттардың саны және түрі туралы ақпаратты;

      жеке тұлғалардың жеке басын куәландыратын құжаттардың атауы мен деректемелерін немесе заңды тұлғаларды мемлекеттік тіркеу нөмірі мен күнін қамтитын депозитарлық қолхаттарды ұстаушылар тізімінің болуы.

      Депозитарлық қолхаттарды ұстаушылардың тізімін мына тұлғалар:

      егер депозитарлық қолхаттар бойынша меншік құқықтарын есепке алуды және оны растауды жүзеге асыруға арналған шарт депозитарлық қолхаттардың базалық активі болып табылатын акциялардың резидент-эмитенті мен орталық депозитарий арасында жасалған жағдайда орталық депозитарий;

      немесе егер депозитарлық қолхаттар бойынша меншік құқықтарын есепке алуды және оны растауды жүзеге асыруға арналған шарт депозитарлық қолхаттардың базалық активі болып табылатын акциялардың резидент-эмитенті мен осындай ұйым арасында жасалған жағдайда шет мемлекеттің бағалы қағаздар нарығында депозитарлық қызметті жүзеге асыру құқығын иеленетін өзге ұйым жасайды;

      2) депозитарлық қолхаттардың базалық активі болып табылатын акциялар бойынша түпкілікті (нақты) дивидендтер алушы (иеленуші) болып табылатын бейрезиденттің резиденттігін растайтын құжаттың болуы кезінде салық агентінің осындай түпкілікті (нақты) кіріс алушы (иеленуші) резиденті болып табылатын мемлекетпен тиісті халықаралық шартта көзделген табыс салығының төмендетілген мөлшерлемесін қолдануға құқығы бар.

      Бұл ретте резиденттікті растайтын құжат осы Кодекстің 666-бабының 4-тармағында белгіленген мерзімде салық агентіне ұсынылады.

      2. Салық агенті халықаралық шарттардың ережелеріне сәйкес есептелген (төленген) және ұстап қалған, салық ұстап қалудан босатылған кірістер сомасын, табыс салығының мөлшерлемесін және халықаралық шарттардың атауын салық органына табыс етілетін салықтық есептілікте көрсетуге міндетті.

      Бұл ретте салық агенті өзі тұрған жердегі салық органына бейрезидент-салық төлеушінің резиденттігін растайтын құжаттың көшірмесін ұсынуға міндетті. Мұндай көшірме төртінші тоқсанға салықтық есептілікті ұсыну үшін белгіленген күннен бастап күнтізбелік бес күннен кешіктірілмей ұсынылады.

      3. Осы баптың 1-тармағында айқындалған тәртіппен депозитарлық қолхаттардың базалық активі болып табылатын акциялар бойынша дивидендтер түрінде бейрезидентке кірістер төлеу кезінде салық агенті халықаралық шарттың ережелерін қолданбаған жағдайда, салық агенті осы Кодекстің 646-бабында белгіленген мөлшерлеме бойынша төлем көзінен табыс салығын ұстап қалуға міндетті.

      Ұстап қалған табыс салығының сомасы осы Кодекстің 647-бабы 1-тармағының 1) тармақшасында белгіленген мерзімде бюджетке аударылуға жатады.

      4. Салық агенті түпкілікті (нақты) табыс алушы бейрезиденттің кірістерінен ұстап қалған табыс салығын бюджетке аударған жағдайда, осындай бейрезиденттің халықаралық шарттың ережелеріне сәйкес төлем көзінен артық ұстап қалған табыс салығын қайтаруға құқығы бар.

      Бұл ретте бейрезидент салық агентіне:

      1) базалық активі резидент-эмитенттің акциялары болып табылатын депозитарлық қолхаттарға меншік құқығын растайтын құжаттың нотариат куәландырған көшірмесін;

      2) мұндай бейрезидентке кіріс дивидендтер түрінде есепке жазылған кезең үшін оның резиденттігін растайтын құжатты ұсынуға міндетті.

      Осы тармақтың екінші бөлігінде көрсетілген құжаттарды, егер халықаралық шартта өзге мерзім белгіленбесе, бейрезидент бюджетке төлем көзінен ұстап қалған табыс салығын соңғы аудару күнінен бастап осы Кодекстің 48-бабында белгіленген талап қою мерзімі өткенге дейін ұсынады.

      Бұл ретте артық ұстап қалған табыс салығын бейрезидентке қайтаруды салық агенті жүргізеді.

      5. Салық агенті өзі тұрған жердегі салық органына депозитарлық қолхаттардың базалық активі болып табылатын акциялар бойынша дивидендтер түріндегі бейрезиденттің кірістерінен табыс салығын ұстап қалу және аудару жүргізілген салықтық кезең үшін төмендетілген салықтық мөлшерлеме қолданылған кездегі табыс салығының азаю сомасына төлем көзінен ұстап қалатын табыс салығы бойынша қосымша есеп-қисапты ұсынуға құқылы.

      Көрсетілген жағдайда төлем көзінен ұстап қалған табыс салығының артық төленген сомасын салық агентінің есебіне жатқызу осы Кодекстің 102-бабында айқындалған тәртіппен жүргізіледі.

669-бап. Бейрезиденттiң тұрақты мекеме арқылы халықаралық тасымал бойынша қызметтер көрсетуден түскен кірістерін салық салудан босатуға қатысты халықаралық шартты қолдану тәртібі

      1. Егер бейрезидент кірісті түпкілікті алушы және халықаралық шарт жасасқан мемлекеттің резиденті болып табылса, халықаралық шарт ережелеріне сәйкес мұндай бейрезиденттің халықаралық тасымал бойыншаі қызметтер көрсетуден түсетін кірістерді салық салудан босатуды қолдануға құқығы бар.

      Халықаралық шарт салық салудан босату бөлігінде бейрезидентте корпоративтік табыс салығы бойынша декларацияны тапсыру күніне оның резиденттігін растайтын құжат болған кезде қолданылады.

      Бейрезидент резиденттікті растайтын құжатты корпоративтік табыс салығы бойынша декларацияны берген кезде тұрақты мекеме тұрған жердегі салық органына ұсынады.

      2. Бейрезидент салықтық кезеңде халықаралық тасымал бойынша қызметтер көрсетуден түсетін кірістер мен Қазақстан Республикасындағы көздерден түсетін басқа да кірістердің сомаларын бөлек есепке алуды жүргізуге мiндеттi.

      3. Халықаралық тасымал бойынша қызметтер көрсетумен байланысты шығыстардың сомасы тікелей немесе пропорционалды әдіспен айқындалады.

      Шығыстарды айқындаудың таңдап алынған әдісі осындай бейрезиденттің тұрақты мекемесі тұрған жердегі салық органына қатысты жоғары тұрған орган болып табылатын салық органымен (уәкілетті органды қоспағанда) келісу бойынша ғана салықтық кезең басталғанға дейін өзгертілуі мүмкін.

      Бір салықтық кезең ішінде шығыстарды айқындаудың біреуден артық әдісі қолданылмайды.

      4. Шығыстарды айқындаудың тікелей әдісін қолдану кезінде бейрезидент халықаралық тасымал бойыншаі қызметтер көрсетумен байланысты шығыстарды және басқа да шығыстарды бөлек есепке алуды жүргізеді.

      5. Пропорционалды әдісті қолдану кезінде шығыстар сомасы салықтық кезеңдегі Қазақстан Республикасында қызметті жүзеге асырумен байланысты бейрезидент шығыстарының үлесі мен жалпы сомасының көбейтіндісі ретінде айқындалады.

      Үлес халықаралық тасымал бойыншаі қызметтер көрсетуден түсетін кірістер сомасының салықтық кезеңдегі Қазақстан Республикасында қызметті жүзеге асырумен байланысты кірістердің жалпы сомасына арақатынасы ретінде айқындалады.

      6. Корпоративтік табыс салығы бойынша декларация тапсырған күнге бейрезиденттің резиденттігін растайтын құжат болмаған кезде бейрезидент халықаралық шарттың ережелерін қолдануға құқылы емес.

      Бұл ретте корпоративтік табыс салығы бюджетке есептелген және төленген жағдайда бейрезидент осы Кодекстің 48-бабында белгіленген талап қою мерзімі өткенге дейін, егер халықаралық шартта өзге мерзімдер белгіленбесе, салық органына корпоративтік табыс салығы бойынша қосымша декларация мен бейрезиденттің резиденттігін растайтын құжат ұсынылған жағдайда халықаралық шарттың ережелерін қолдануға құқығы бар.

      Ескерту. 669-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

670-бап. Бейрезиденттің тұрақты мекеме арқылы Қазақстан Республикасындағы қызметтен түсетін таза кірісін салық салудан ішінара босатуға қатысты халықаралық шартты қолдану тәртібі

      1. Егер бейрезидент халықаралық шарт жасасқан мемлекеттің резиденті болып табылса және осындай халықаралық шартта бейрезиденттің таза кірісіне салық салудың осы Кодекстің 652-бабында белгіленген тәртіптен өзгеше тәртібі көзделген болса, оның тұрақты мекеме арқылы Қазақстан Республикасындағы қызметтен түсетін таза кірісіне халықаралық шартта көзделген төмендетілген салықтық мөлшерлемені қолдануға құқығы бар.

      Төмендетілген салықтық мөлшерлеме бейрезидентте корпоративтік табыс салығы бойынша декларацияны тапсыру күніне оның резиденттігін растайтын құжат болған кезде қолданылады.

      Бейрезидент резиденттікті растайтын құжатты корпоративтік табыс салығы бойынша декларацияны тапсырған кезде тұрақты мекеме тұрған жердегі салық органына тапсырады.

      2. Корпоративтік табыс салығы бойынша декларацияны тапсырған күнге бейрезиденттің резиденттігін растайтын құжат болмаған кезде бейрезидент халықаралық шарттың ережелерін қолдануға құқылы емес.

      Бұл ретте корпоративтік табыс салығы бюджетке есептелген және төленген жағдайда бейрезидент осы Кодекстің 48-бабында белгіленген талап қою мерзімі өткенге дейін, егер халықаралық шартта өзге мерзімдер белгіленбесе, салық органына корпоративтік табыс салығы бойынша қосымша декларация мен бейрезиденттің резиденттігін растайтын құжат ұсынылған жағдайда халықаралық шарттың ережелерін қолдануға құқығы бар.

      Ескерту. 670-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

671-бап. Бейрезидент-жеке тұлғаның салық агенттері болып табылмайтын тұлғалардан алған кірістерін салық салудан босатуға қатысты халықаралық шартты қолдану тәртібі

      1. Егер бейрезидент-жеке тұлға кірісті түпкілікті алушы және халықаралық шарт жасасқан мемлекеттің резиденті болып табылса, бейрезидент-жеке тұлғаның халықаралық шарттың ережелеріне сәйкес салық агенттері болып табылмайтын тұлғалардан алған кірістерін салық салудан босатуды қолдануға құқығы бар.

      Салық салудан босату бөлігінде халықаралық шарт бейрезидентте жеке табыс салығы бойынша декларация тапсырған күнге оның резиденттігін растайтын құжат болған кезде қолданылады.

      Бейрезидент-жеке тұлға резиденттікті растайтын құжатты жеке табыс салығы бойынша декларацияны берген кезде өзі болатын (тұрғылықты) жердегі салық органына тапсырады.

      2. Бейрезидент-жеке тұлға жеке табыс салығы бойынша декларацияны тапсыру кезінде резиденттікті растайтын құжаты болмаған кезде осы Кодекстің 658-бабында белгіленген тәртіппен және мерзімдерде бюджетке табыс салығын төлеуді жүргізуге міндетті.

      Бұл ретте бейрезидент-жеке тұлғаның осы Кодекстің 672, 673 және 674-баптарында айқындалған тәртіппен төленген табыс салығын бюджеттен қайтарып алуға құқығы бар.

      Ескерту. 671-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

672-бап. Бейрезиденттің төленген табыс салығын халықаралық шарт негізінде бюджеттен қайтарып алуға өтініш беру тәртібі

      1. Халықаралық шарттың ережелерін қолданған кезде бейрезиденттің осы бапта және осы Кодекстің 673, 674-баптарында айқындалған тәртіппен табыс салығын қайтарып алуға мынадай:

      1) салық агенті осы Кодекстің ережелеріне сәйкес Қазақстан Республикасындағы көздерден алынған бейрезиденттің кірістерінен табыс салығын ұстап қалған және бюджетке аударған;

      2) бейрезидент халықаралық шартқа сәйкес тұрақты мекеме құруға алып келмейтін құрылымдық бөлімше арқылы Қазақстан Республикасындағы қызметті жүзеге асырудан түсетін кірістерінен табыс салығын есептеген және төлеген;

      3) бейрезидент Қазақстан Республикасындағы көздерден алынған кірістерінен осы Кодекстің ережелеріне сәйкес табыс салығын төлеген жағдайларда құқығы бар.

      Бұл ретте бейрезидент төленген табыс салығын бюджеттен қайтарып алуға осы баптың 3 және 4-тармақтарында айқындалған құжаттарды қоса бере отырып, салықтық өтінішті (бұдан әрі осы Кодекстің осы бабының және 673, 674-баптарының мақсатында – өтініш) салық органына ұсынуға міндетті.

      2. Өтінішті бейрезидент уәкілетті орган бекіткен нысан бойынша салық агенті тұрған (тұрғылықты, болатын) жердегі салық органына қатысты жоғары тұрған орган болып табылатын салық органына екі данада ұсынады.

      Өтінішті салық органына ұсыну күні салық органының өтінішті алған күні болып табылады.

      3. Өтінішке мынадай құжаттар:

      1) жұмыстарды орындауға, қызметтер көрсетуге немесе өзге де мақсаттарға келісімшарттардың (шарттардың, келісімдердің) көшірмелері;

      2) бейрезиденттің резиденттігін растайтын құжат;

      3) алынған кірістер мен ұстап қалған немесе төленген салықтардың сомасын растайтын бухгалтерлік немесе өзге де құжаттардың көшірмелері;

      4) бейрезидент Қазақстан Республикасының аумағында осындай мақсаттар үшін жалдаған жұмыскерлер немесе басқа да персоналдар арқылы жұмыстарды орындаған, қызметтер көрсеткен жағдайда – осындай жеке тұлғалардың жеке басын куәландыратын құжаттарының және олардың Қазақстан Республикасының аумағында болу мерзімін растайтын құжаттардың көшірмелері;

      5) өтінішті заңды тұлға берген жағдайда қосымша:

      құрылтай құжаттарының нотариат куәландырған көшірмелері не

      құрылтайшыларды (қатысушыларды) және бейрезидент-заңды тұлғаның мажоритарлық акционерлерін көрсете отырып, сауда тізілімінен (акционерлер тізілімінен) немесе бейрезидент тіркелген мемлекеттің заңнамасында көзделген өзге де ұқсас құжаттан үзінді көшірмелер қоса берілуге тиіс.

      Бейрезиденттің шет мемлекет заңнамасының талаптарына сәйкес құрылтай құжаттары немесе сауда тiзiлiмiнде (акционерлердiң тiзiлiмiнде) немесе бейрезидент тіркелген мемлекеттің заңнамасында көзделген өзге де ұқсас құжатта тiркеу бойынша мiндеттемесі болмаған жағдайда мұндай бейрезидент салық агентіне:

      бейрезидентті құруға негiз болған, құқықтық (заңдық) күшін мұндай бейрезидент тіркелген шет мемлекеттiң тиiстi органы растаған құжатты (актіні),

      не қатысушысы бейрезидент болып табылатын шоғырландырылған топтың ұйымдық құрылымын көрсететін, оның барлық қатысушылары мен олардың географиялық орналасқан жерін (шоғырландырылған топ қатысушылары жасалған (құрылған) мемлекеттердің (аумақтардың) атауын) және барлық шоғырландырылған топ қатысушыларының мемлекеттік және салықтық тіркеу нөмірлері көрсетілген өзге де құжатты ұсынады;

      6) өтінішті жеке тұлға ұсынған жағдайда қосымша – жеке басын куәландыратын құжаттың көшірмесі қоса берілуге тиіс.

      Өтініш осы баптың 4-тармағына сәйкес ұсынылған жағдайда осы тармақтың ережелері қолданылмайды.

      4. Бейрезидент депозитарлық қолхаттардың базалық активі болып табылатын акциялар бойынша алынған кірістерден табыс салығын қайтарып алуға өтінішті ұсынған кезде өтінішке мынадай құжаттар:

      1) мыналарды:

      бейрезиденттің атауын немесе тегін, атын, әкесінің атын (егер бұл жеке басты куәландыратын құжатта көрсетілсе);

      депозитарлық қолхаттардың саны мен түрі туралы ақпаратты;

      бейрезиденттің жеке басын куәландыратын құжаттың атауын және деректемелерін (жеке тұлға үшін), бейрезиденттің инкорпорация еліндегі салықтық тіркелу нөмірін немесе оның аналогын (ол болған кезде), бейрезиденттің мемлекеттік тіркелу нөмірін және күнін (заңды тұлға үшін) қамтитын орталық депозитарийден алынған шоттан үзінді көшірме;

      2) депозитарлық қолхаттардың базалық активі болып табылатын акциялар эмитентінің акционерлері жалпы жиналысының бір акция есебінен дивидендтің мөлшерін және дивидендтер алуға құқығы бар акционерлердің тізімі жасалған күнді көрсете отырып, белгілі бір кезең үшін дивидендтер төлеу туралы шешімі;

      3) келіп түскен дивидендтердің сомалары бойынша валюта шотынан үзінді көшірме;

      4) депозитарлық қолхаттардың базалық активі болып табылатын акциялар бойынша кірістерді түпкілікті (нақты) алушы (иеленуші) болып табылатын бейрезиденттің резиденттігін растайтын құжат қоса беріледі.

      5. Егер осы баптың 3 және 4-тармақтарында көрсетілген құжаттар шет тілінде жасалған болса, бейрезидент олардың қазақ немесе орыс тілдеріндегі нотариат куәландырған аудармасын қоса беруге міндетті.

      6. Бейрезидент жұмыстарды орындаудан, қызметтер көрсетуден түскен кірістерден ұстап қалған табыс салығын қайтаруға өтінішті Қазақстан Республикасында жұмыстарды орындау, қызметтер көрсету аяқталған соң ұсынады.

      Бейрезидент ұзақ мерзімді келісімшарттар бойынша салық органына өтінішті жұмыстарды орындаудың, қызметтер көрсетудің әрбір кезеңі аяқталуына қарай ұсынуға құқылы.

      Осы бөлімнің мақсатында ұзақ мерзімді келісімшарт оның жасалған күнінен бастап он екі айлық кезең ішінде аяқталмаған, жұмыстарды орындауға, қызметтер көрсетуге арналған келісімшарт (шарт) болып табылады.

      7. Егер халықаралық шартта өзгеше белгіленбесе, бейрезидент өтінішті салық органына осы Кодекстің 48-бабында белгіленген талап қою мерзімі өткенге дейін ұсынады.

      8. Салық органы мынадай:

      1) бейрезидент өтінішті осы баптың 7-тармағында белгіленген мерзім өткеннен кейін берген жағдайда өтінішті қараудан бас тартады. Бұл ретте бейрезидент өтінішті қайта беруге құқылы емес;

      2) резиденттікті растайтын құжат осы Кодекстің 675-бабында белгіленген талаптарға сәйкес келмеген;

      3) бейрезидент осы баптың 3 және 4-тармақтарында айқындалған құжаттарды ұсынбаған;

      4) бейрезидент осы баптың 2-тармағының ережелерін сақтамаған жағдайларда;

      5) бұрын қаралған (тексерілген) кезең үшін, қорытындысы бойынша салық органы мынадай негіздердің бірі:

      осы Кодекстің 220-бабына сәйкес бейрезиденттің Қазақстан Республикасындағы тұрақты мекемесі (қызметін жүзеге асыратын тұрақты орны) деп тану;

      осы Кодекстің 645-бабының 5-тармағына сәйкес өз қаражаты есебінен салық агентінің Қазақстан Республикасындағы көздерден алынған бейрезиденттің кірістерінен табыс салығын ұстап қалуы және бюджетке аударуы бойынша бюджеттен табыс салығын қайтарудан бас тарту туралы шешім шығарған өтініш қайта ұсынылған кезде өтінішті қараудан бас тартады.

      Бұл ретте салық органының өтінішті қараудан бас тарту туралы шешімі бейрезидентке оның қолын қойғыза отырып табыс етіледі немесе бас тарту себептері көрсетіле отырып, салық органы алған күннен бастап он жұмыс күні ішінде өтінішті және ұсынылған құжаттарды қоса бере отырып, алуы туралы хабарламасы бар тапсырыс хатпен пошта арқылы жіберіледі.

      Салық органы осы тармақтың 2), 3) және 4) тармақшаларында көзделген негіздер бойынша өтінішті қараудан бас тартқан жағдайда, бейрезидент, егер ол жол берілген бұзушылықтарды жоятын болса, осы баптың 7-тармағында белгіленген мерзім шегінде қайта өтініш беруге құқылы.

      Ескерту. 672-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

673-бап. Бейрезиденттің өтінішін қарау және оны қарау нәтижелері бойынша шешім қабылдау тәртібі

      1. Салық органы бейрезиденттің осы Кодекстің 672-бабына сәйкес ұсынылған өтінішін оны бейрезидент ұсынған күннен бастап жиырма жұмыс күні ішінде қарайды.

      Осы тармақтың бірінші бөлігінде көзделген өтінішті қарау мерзімі:

      1) осы баптың 3-тармағында көрсетілген тақырыптық тексеріс жүргізу кезеңіне;

      2) салық органы осы баптың 2, 4 және 5-тармақтарында көрсетілген сұрау салу жіберген күннен бастап осындай сұрау салуға жауап алған күнге дейінгі кезеңге тоқтатыла тұрады.

      2. Бейрезиденттің өтінішін қарау барысында салық органы басқа салық органдарына, уәкілетті мемлекеттік органдарға, шет мемлекеттердің құзыретті органдарына, банктерге және банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдарға және Қазақстан Республикасының аумағында қызметін жүзеге асыратын өзге де ұйымдарға қажетті ақпарат беру туралы, сондай-ақ салықты қайтарып алуға байланысты мәселелер бойынша бейрезидентке сұрау салулар жіберуге құқылы.

      3. Бейрезиденттің өтінішін қарау кезінде салық органы, осы баптың 5 және 6-тармақтарында көрсетілген жағдайларды қоспағанда, осы Кодекстің 18-тарауында айқындалған тәртіппен бейрезиденттің өтініші негізінде төленген табыс салығын бюджеттен қайтару мәселесі бойынша тақырыптық тексеру жүргізеді.

      4. Егер бейрезиденттiң Қазақстан Республикасында құрылымдық бөлімшесі болған жағдайда, өтiнiштi қарайтын салық органы бейрезиденттi оның осы Кодекстiң 48-бабында белгiленген талап қою мерзiмi кезеңiнде салықтық мiндеттемелерді орындауы және Қазақстан Республикасында тұрақты мекемесiнiң болуы не болмауы тұрғысынан жоспардан тыс кешендi тексеру жүргiзуге сұрау салуды осындай құрылымдық бөлімше тұрған жердегі салық органына жiберуге мiндеттi.

      5. Салық агенті таратылған (қызметі тоқтатылған), банкрот болған жағдайда салық органы өтініші қаралып жатқан бейрезиденттің резиденттiк елiнiң құзыреттi органына салық агентi мен бейрезиденттiң өзара қатынастары туралы ақпарат беру жөнінде сұрау салу жiберуге құқылы.

      Бұл ретте осы баптың 7-тармағында көрсетілген шешім салық органының сұрау салуына бейрезиденттің резиденттiк елiнiң құзыреттi органынан алынған ақпарат және (немесе) таратылған (қызметі тоқтатылған) немесе банкрот деп танылған салық агенті ұсынған, төлем көзінен ұстап қалған табыс салығы бойынша салықтық есептіліктің деректері негізінде қабылданады.

      Шет мемлекеттің құзыретті органы осы тармақтың бірінші бөлігінде көзделген негіздер бойынша жіберілген сұрау салу бойынша ақпарат ұсынудан жазбаша бас тартқан немесе сұрау салу жіберілген күннен бастап кемінде екі жылдан астам мерзімде жауап ұсынылмаған жағдайда салық органы өтінішті қараудан бас тартуға міндетті. Бұл ретте салық төлеуші осы Кодекстің 221-бабының ережелеріне сәйкес өзара келісу рәсіміне бастамашылық жасауға құқылы.

      6. Бейрезидент-жеке тұлға бюджетке салық агенттері болып табылмайтын адамдардан алынған кірістен табыс салығын төлеген жағдайда осы баптың 7-тармағында көрсетілген шешім осы Кодекстің 672-бабының 3-тармағында айқындалған табыс салығын қайтарып алуға өтінішке қоса берілген құжаттардың және бейрезидент ұсынған табыс салығы бойынша салықтық есептілік деректерінің негізінде қабылданады.

      7. Бейрезиденттің өтінішін қарау қорытындылары бойынша салық органы мынадай:

      1) табыс салығын толықтай немесе оның бір бөлігін қайтару туралы;

      2) табыс салығын қайтарудан бас тарту туралы шешімдердің біреуін шығарады.

      Салық органының шешімі жазбаша нысанда ресімделеді және оған басшы немесе оның орынбасары қол қояды.

      Салық органы табыс салығын толықтай немесе оның бір бөлігін қайтару туралы шешім қабылдаған кезде ұсынылған өтініште халықаралық шарттың ережелеріне сәйкес қайтаруға жататын табыс салығының сомасы көрсетіледі және өтініш басшының немесе оның орынбасарының қолтаңбасымен және салық органының мөрімен куәландырылады.

      Өтінішті қарау нәтижелері бойынша салық органының шешімінде:

      1) шешім қабылданған күн;

      2) шешім қабылдаған салық органының атауы;

      3) өтініш берген бейрезиденттің толық атауы;

      4) бейрезиденттің инкорпорация еліндегі салықтық тіркелу нөмірі немесе оның аналогы (бар болған кезде);

      5) қайтару туралы шешім қабылданған жағдайда – бюджеттен бейрезидентке қайтаруға жататын табыс салығының сомасы;

      6) табыс салығын қайтарудан бас тарту туралы шешім шығарылған жағдайда – мұндай шешім шығарған кезде салық органы басшылыққа алған Қазақстан Республикасы заңнамасының нормаларына және (немесе) халықаралық шарттарға сілтеме жасалған және (немесе) уәкілетті органның салуы негізінде шет мемлекеттің құзыретті органынан алынған ақпарат көрсетілген негіздеме көрсетілуге тиіс.

      8. Бюджетке табыс салығы төленген және салық органы табыс салығын толығымен немесе оның бір бөлігін қайтару туралы шешім қабылдаған жағдайда шешімнің көшірмелері мен бейрезиденттің өтініштері осындай салық органы табыс салығын төлеуді жүргізген салық агенті (салық төлеуші) тұрған (тұрғылықты, болатын) жері бойынша тіркелген салық органына жіберіледі.

      Салық агенті (салық төлеуші) тұрған (тұрғылықты болатын) жердегі тіркелген салық органы бейрезидентке осы Кодекстің 101-бабында айқындалған тәртіппен бюджеттен табыс салығының сомасын қайтаруды осындай шешім қабылданған күннен бастап отыз жұмыс күні ішінде жүргізеді.

      9. Салық органының шешімі бейрезиденттің өтінішінің бір данасы қоса тіркеле отырып, бейрезидентке қол қойғызып табыс етіледі немесе алуы туралы хабарламасы бар тапсырыс хатпен пошта арқылы жіберіледі.

      Табыс ету немесе поштаның немесе өзге де байланыс ұйымының хабарламасына немесе бейрезиденттің белгі қойған күні салық органының шешімін бейрезиденттің алған күні болып табылады.

674-бап. Бейрезиденттің өтінішін қарау нәтижелері бойынша шешімге шағым жасау және шағымды қарау нәтижелері бойынша шешім шығару тәртібі

      1. Бейрезидент осы Кодекстің 673-бабының 7-тармағында көрсетілген салық органының шешімімен келіспеген жағдайда оған уәкілетті органға шағымдануға құқылы.

      Шағым салық органының шешімін алған күннен кейінгі күннен бастап күнтізбелік тоқсан күн ішінде жазбаша нысанда беріледі.

      Бұл ретте бейрезидент шешіміне шағым жасалған салық органына шағымның көшірмесін жіберуге тиіс.

      Шағымды уәкілетті органға берген күн шағымды уәкілетті орган алған күн болып табылады.

      2. Шағымда:

      1) бейрезиденттің шағымға қол қойған күні;

      2) шағым беруші тұлғаның тегі, аты және әкесінің аты (егер бұл жеке басты куәландыратын құжатта көрсетілсе) не толық атауы, оның тұрғылықты жері (орналасқан жері);

      3) бейрезиденттің инкорпорация еліндегі салықтық тіркелу нөмірі немесе оның аналогы (бар болған кезде);

      4) шешіміне бейрезидент шағымданған салық органының атауы;

      5) шағым беруші бейрезидент өзінің талаптарын негіздейтін
мән-жайлар және осы мән-жайларды растайтын дәлелдемелер;

      6) қоса берілетін құжаттардың тізбесі көрсетілуге тиіс.

      Шағымға бейрезидент не оның өкілі болып табылатын тұлға қол қояды.

      3. Шағымға мыналар:

      1) өтініш пен салық органы шешімінің көшірмелері;

      2) өтінішті қоспағанда, осы Кодекстің 672-бабының 3 немесе 4-тармақтарында белгіленген құжаттар;

      3) бейрезидент өзінің талаптарын негіздейтін мән-жайларды растайтын құжаттар;

      4) іске қатысы бар өзге де құжаттар қоса беріледі.

      4. Уәкілетті орган мынадай:

      1) бейрезидент осы баптың 1-тармағының екінші бөлігінде белгіленген мерзім өткен соң шағымды берген;

      2) шағымның мазмұны осы баптың 2-тармағында белгіленген талаптарға сәйкес келмеген;

      3) резиденттікті растайтын құжат осы Кодекстің 675-бабында белгіленген талаптарға сәйкес келмеген;

      4) бейрезидент осы Кодекстің 672-бабының 3 немесе 4-тармақтарында белгіленген құжаттарды ұсынбаған;

      5) бейрезидент осы Кодекстің 673-бабының 7-тармағында көрсетілген салық органының шешіміне сотқа шағым (арыз) берген жағдайларда бейрезиденттің шағымын қараудан бас тартады.

      Шағымды қараудан бас тарту туралы шешім бейрезидентке шағымды уәкілетті органға берген күннен бастап он жұмыс күні ішінде жазбаша нысанда жіберіледі.

      Уәкілетті орган осы тармақтың бірінші бөлігінің 2), 3) және 4) тармақшаларында көзделген негіздер бойынша шағымды қараудан бас тартқан жағдайда бейрезидент, егер өзі жол берген бұзушылықтарды жоятын болса, шағымды қараудан бас тарту туралы шешімді алған күннен бастап күнтізбелік тоқсан күн ішінде оны қайта беруге құқылы.

      5. Уәкілетті орган бейрезиденттің шағымын уәкілетті органға шағым берілген күннен бастап отыз жұмыс күні ішінде қарайды.

      Бұл ретте уәкілетті орган шет мемлекеттің құзыретті органына немесе Қазақстан Республикасының басқа да мемлекеттік органдарына, банктерге және банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдарға, Қазақстан Республикасының аумағында қызметін жүзеге асыратын өзге де ұйымдарға, сондай-ақ бейрезидентке оның өтінішін қарауға байланысты мәселелер бойынша қажетті ақпаратты ұсыну туралы сұрау салулар жіберген жағдайда, бейрезиденттің шағымын қарау мерзімі осындай ақпаратты алғанға дейін тоқтатыла тұрады.

      6. Бейрезиденттің шағымын қарау қорытындылары бойынша уәкілетті орган мынадай:

      1) табыс салығын толықтай немесе оның бір бөлігін қайтару туралы;

      2) табыс салығын қайтарудан бас тарту туралы шешімдердің біреуін шығарады.

      Уәкілетті органның шешімі бейрезидентке қол қойғызып табыс етіледі немесе алуы туралы хабарламасы бар тапсырыс хатпен пошта арқылы жіберіледі.

      Табыс ету күні немесе поштаның немесе өзге де байланыс ұйымының хабарламасына бейрезиденттің белгі қойған күні уәкілетті органның шешімін бейрезиденттің алған күні болып табылады.

      Уәкілетті органның шағымды қарау нәтижелері бойынша шешімінде:

      1) шешім қабылданған күн;

      2) өтініш берген бейрезиденттің толық атауы;

      3) бейрезиденттің инкорпорация еліндегі салықтық тіркелу нөмірі немесе оның аналогы (бар болған кезде);

      4) қайтару туралы шешім қабылданған жағдайда – мемлекеттік бюджеттен бейрезидентке қайтаруға жататын табыс салығының сомасы;

      5) табыс салығын қайтарудан бас тарту туралы шешім шығарылған жағдайда – мұндай шешім шығарылған кезде салық органы басшылыққа алған Қазақстан Республикасы заңнамасының және (немесе) халықаралық шарттың нормаларына сілтеме жасалған және (немесе) уәкілетті органның сұрау салуы негізінде шет мемлекеттің құзыретті органынан алынған ақпарат көрсетілген негіздеме көрсетілуге тиіс.

      7. Уәкілетті орган шешімінің көшірмесі шешіміне бейрезидент шағымданған салық органына жіберіледі.

      Уәкілетті орган табыс салығын қайтару туралы шешім қабылдаған жағдайда, шешіміне бейрезидент шағымданған салық органы бейрезиденттің осындай салық органына бұрын ұсынған өтінішінде халықаралық шарттың ережелеріне сәйкес қайтаруға жататын табыс салығының сомасын көрсетеді. Осындай салық органының уәкілетті орган шешімінің көшірмесін алған күні өтінішті куәландыру күні болып табылады. Бұл ретте өтініш басшының немесе оның орынбасарының қолтаңбасымен және осындай салық органының мөрімен куәландырылады және бейрезидентке қол қойғызып табыс етіледі немесе алуы туралы хабарламасы бар тапсырыс хатпен пошта арқылы жіберіледі.

      Шешіміне бейрезидент шағымданған салық органы көрсетілген шешімнің көшірмелерін және осындай бейрезиденттің куәландырылған өтінішін табыс салығын төлеуді жүргізген салық агентінің (салық төлеушінің) орналасқан (тұрғылықты, келген) жері бойынша тіркелген салық органына жібереді.

675-бап. Бейрезиденттің резиденттігін растайтын құжатқа қойылатын талаптар

      1. Осы бөлімнің ережелерін қолдану мақсатында бейрезиденттің резиденттігін растайтын құжат кірісті алушы – бейрезиденттің Қазақстан Республикасымен халықаралық шарт жасасқан мемлекеттің резиденті болып табылатынын растайтын, мынадай:

      1) резиденті бейрезидент болып табылатын шет мемлекеттің құзыретті органы куәландырған түпнұсқа түрінде ұсынылған ресми құжат болып табылады. Бейрезиденттің резиденттігін растайтын құзыретті органның лауазымды адамының қолтаңбасы мен мөрі Қазақстан Республикасының заңнамасында айқындалған тәртіппен заңдастырылуға немесе құзыретті органның лауазымды адамының қолтаңбасы мен мөрін заңдастыратын құжат:

      заңдастыруды жүзеге асыратын мемлекеттік органның интернет-ресурсында;

      өзге мемлекеттік ұйымның немесе шет мемлекеттің электрондық апостилдерін жинауды (сақтауды) жүзеге асыратын қоғамдық нотариаттық палатаның интернет-ресурсында орналастырылуға тиіс;

      2) осы тармақтың 1) тармақшасының талаптарына сәйкес келетін құжат түпнұсқасының нотариат куәландырған көшірмесі түрінде ұсынылған ресми құжат болып табылады. Шетелдік нотариустың қолтаңбасы мен мөрі Қазақстан Республикасының заңнамасында айқындалған тәртіппен заңдастырылуға немесе шетелдік нотариустың қолтаңбасы мен мөрін заңдастыратын құжат:

      заңдастыруды жүзеге асыратын мемлекеттік органның интернет-ресурсында;

      өзге мемлекеттік ұйымның немесе шет мемлекеттің электрондық апостилдерін жинауды (сақтауды) жүзеге асыратын қоғамдық нотариаттық палатаның интернет-ресурсында орналастырылуға тиіс.

      3) шет мемлекеттің құзыретті органының интернет-ресурсында орналастырылған, бейрезиденттің резиденттігін растайтын электрондық құжаттың қағаз көшiрмесi түрінде ұсынылған ресми құжат болып табылады.

      2. Егер мынадай жағдайларда:

      бейрезиденттің резиденттігін растайтын құжат шет мемлекеттің құзыретті органының интернет-ресурсында орналастырылған болса;

      осы баптың 1-тармағында көрсетілген (көрсетілетін) тұлғаның (тұлғалардың) қолтаңбасы мен мөрінің түпнұсқалығын куәландырудың өзге тәртібі:

      Қазақстан Республикасының халықаралық шартында;

      осы Кодекстің 221-бабына сәйкес жүргізілетін өзара келісу рәсімі шеңберінде уәкілетті орган мен шет мемлекеттің құзыретті органы арасында;

      Еуразиялық экономикалық одақ органының шешімімен белгіленсе, Қазақстан Республикасының заңнамасында айқындалған тәртіппен заңдастыру талап етілмейді.

      3. Бейрезиденттің резиденттігін растайтын құжатта көрсетілген уақыт кезеңі ішінде бейрезидент Қазақстан Республикасы халықаралық шарт жасасқан мемлекеттің резиденті деп танылады. Бұл ретте, резидентік белгілі бір күнге расталған жағдайда, бейрезидент резиденттік расталған күнге дейінгі күнтізбелік жылдың басынан бергі уақыт кезеңіне Қазақстан Республикасы халықаралық шарт жасасқан мемлекеттің резиденті деп танылады.

      Егер резиденттікті растайтын құжатта резиденттіктің уақыт кезеңі көрсетілмесе, бейрезидент осындай құжат берілген (шет мемлекеттің құзыретті органының интернет-ресурсында орналасқан) күнтізбелік жыл ішінде Қазақстан Республикасымен халықаралық шарт жасасқан мемлекеттің резиденті деп танылады.

      Ескерту. 675-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз) Заңымен.

676-бап. Қазақстан Республикасындағы көздерден алынған кірістердің және ұстап қалған (төленген) салықтардың сомалары туралы анықтама

      1. Бейрезидент Қазақстан Республикасындағы көздерден алынған кірістері және ұстап қалған (төленген) салықтардың сомасы туралы анықтаманы (бұдан әрі осы баптың мақсаттары үшін – анықтама), егер осындай салық Қазақстан Республикасының бюджетіне, оның ішінде халықаралық шарт негізінде төлеуге жататын болса және осы Кодекстің 672, 673 және 674-баптарына сәйкес қайтаруға жатпайтын болса, уәкілетті орган бекіткен нысан бойынша салық органынан алуға құқылы.

      Салық органынан анықтаманы салық агенті де осындай салық агенті бейрезидентке есептеген және (немесе) төлеген кірістердің және осындай кірістен ұстап қалған (төленген) салықтардың сомасы бойынша алуға құқылы. Бұл ретте осы Кодекстің 16-бабына сәйкес сенімхаттың болуы талап етілмейді.

      2. Анықтама алу үшін бейрезидент (салық агенті) салықтық өтінішті мынадай салық органына:

      1) Қазақстан Республикасында қызметті тұрақты мекеме құрмай жүзеге асыратын бейрезидент-заңды тұлғаның кірістері бойынша – салық агентінің тұрған жеріндегі;

      2) бейрезиденттің тұрақты мекемесі – осындай тұрақты мекеменің орналасқан жеріндегі;

      3) Қазақстан Республикасындағы көздерден түсетін кірістерден салықты дербес төлейтін шетелдік немесе азаматтығы жоқ адам – Қазақстан Республикасындағы келген (тұрғылықты) жері бойынша;

      4) осы тармақтың 3) тармақшасында көрсетілмеген шетелдіктің немесе азаматтығы жоқ адамның кірістері бойынша – салық агентінің тұрған жеріндегі салық органына ұсынуға міндетті.

      3. Бейрезиденттің (салық агентінің) салықтық өтініші деректерінің салық төлеушінің және (немесе) салық агентінің салықтық есептілігі нысандарында көрсетілген деректерге сәйкес келмеуі анықталған кезде, сондай-ақ салықтық төлем болмаған немесе салық төлеушіде және (немесе) салық агентінде салықтық өтініш берілген күні бейрезиденттің кірістерінен салықты аудару бойынша салықтық берешек болған жағдайда, салық органы бейрезидентке (салық агентіне) анықтама беруден жазбаша бас тартуды жібереді.

      4. Анықтама мынадай күндерден барынша кешіктірілмей:

      салықтық өтініш берілген күннен;

      бейрезиденттің есебіне жазылған және салық төлеуге жататын кірістерінің сомалары көрсетілген салықтық есептіліктің тиісті нысанын бейрезидент-салық төлеуші және (немесе) салық агенті табыс еткен күннен бастап күнтізбелік он күннен кешіктірілмей беріледі.

      5. Бейрезидент (салық агенті) салықтық өтінішті ұсынбаған жағдайда салық органы анықтаманы бермейді.

677-бап. Салық жинаудағы көмек

      1. Уәкілетті органның халықаралық шарттың ережелеріне сәйкес орындалмаған салықтық міндеттемелерін орындау мақсатында уәкілетті орган белгілеген нысан бойынша салықтық талап жіберу арқылы шет мемлекеттің құзыретті органынан жәрдемдесуге сұрау салуға құқығы бар. Салықтық талап Қазақстан Республикасындағы көздерден түсетін кірістер, сондай-ақ Қазақстан Республикасының шегінен тыс жерлердегi көздерден түсетін бейрезидент тұрақты мекемесінің кірістері бойынша салықтық мiндеттемені орындамаған немесе толық орындамаған жағдайда осы Кодексте белгiленген мәжбүрлеп өндіріп алудың барлық ықтимал шаралары қолданылғаннан кейін ғана шет мемлекеттің құзыретті органына жіберіледі.

      2. Шет мемлекеттің құзыретті органынан жәрдемдесуге сұрау салу келіп түскен кезде уәкілетті органның резиденттің шет мемлекетте туындаған салықтық міндеттемесінің атқарылуын қамтамасыз етуге құқығы бар. Бұл ретте уәкілетті орган халықаралық шарттың ережелеріне сәйкес резиденттің шет мемлекеттегі көздерден алынатын кірістерінен салық төлеудің заңдылығын қарайды және қорытынды шығарады.

      3. Шет мемлекеттің құзыретті органының сұрау салуы бойынша оң қорытынды шығарылған жағдайда уәкілетті орган халықаралық шарттың ережелеріне сәйкес резиденттің салықтық міндеттемелерді осы Кодексте айқындалған тәртіппен атқаруын қамтамасыз етеді. Резидент-салық төлеуші салық сомасын уәкілетті органның талабы бойынша халықаралық шарттың ережелеріне сәйкес жіберілген салық жинауға жәрдемдесу туралы сұрау салуда көрсетілген шет мемлекеттің құзыретті органының шотына аударады.

      4. Уәкілетті орган шет мемлекеттің құзыретті органының сұрау салуларын өзара түсіністік қағидаттары негізінде қарайды.

      5. Егер халықаралық шартта өзгеше айқындалмаса, осы баптың ережелері осы Кодекстің 48-бабында белгіленген талап қою мерзімі өткенге дейін қолданылады.

20-БӨЛІМ. АРНАУЛЫ САЛЫҚ РЕЖИМДЕРІ

76-тарау. ЖАЛПЫ ЕРЕЖЕЛЕР

678-бап. Арнаулы салық режимдерінің түрлері

      Осы бөлімде белгіленген жағдайларда салық төлеуші мынадай арнаулы салық режимдерінің біреуін:

      1) шағын бизнес субъектілері үшін мыналарды:

      патент негізіндегі арнаулы салық режимін;

      оңайлатылған декларация негізіндегі арнаулы салық режимін;

      тіркелген шегерім пайдаланылатын арнаулы салық режимін;

      арнаулы мобильді қосымша пайдаланылатын арнаулы салық режимін қамтитын арнаулы салық режимдерін;

      1-1) бөлшек салықтың арнаулы салық режимін;

      2) ауыл шаруашылығы өнімін өндірушілер үшін арнаулы салық режимдерін:

      шаруа немесе фермерлік қожалықтар үшін арнаулы салық режимін;

      ауыл шаруашылығы өнімін өндірушілер мен ауыл шаруашылығы кооперативтері үшін арнаулы салық режимін таңдауға құқылы.

      2. Дара кәсіпкерлер осы Кодекстің 686-2-бабының 4-тармағында және 703-бабының 4-тармағында белгіленген жағдайларда бір мезгілде екі арнаулы салық режимін қолдануға құқылы.

      3. Патент жеке табыс салығын төлеу фактісін (төлем көзінен ұстап қалатын жеке табыс салығын қоспағанда), әлеуметтік төлемдерді растайтын электрондық құжат болып табылады.

      Ескерту. 678-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 24.06.2021 № 53-VII (01.01.2022 бастап қолданысқа енгізіледі); 01.07.2024 № 105-VIII (алғашқы ресми жарияланған күнінен бастап күнтізбелік алпыс күн өткен соң қолданысқа енгізіледі) Заңдарымен.

679-бап. Арнаулы салық режимiн таңдау және оны қолдануды тоқтату тәртібі

      1. Осы бөлімнің осындай әрбір режимі үшін белгіленген, оны қолдану шарттарына сәйкес болған кезде, арнаулы салық режимін таңдауды:

      1) жеке тұлғалар – жеке кәсіпкер ретінде тіркеу есебіне қою үшін осы Кодекстің 79-бабына сәйкес жіберілетін хабарламада;

      2) жаңадан құрылған заңды тұлғалар – тіркеуші органда мемлекеттік тіркеуден кейін бес жұмыс күнінен кешіктірмей салық органына ұсынылатын, уәкілетті орган белгілеген нысан бойынша қолданылатын салық салу режимі туралы хабарламада;

      3) мыналарға:

      салық салудың жалпыға бірдей белгiленген тәртібінен патент негізінде арнаулы салық режиміне ауысқан кезде – патент құнын есептеуде;

      басқа да арнаулы салық режимдеріне ауысқан кезде – уәкілетті орган белгілеген нысан бойынша қолданылатын салық салу режимі туралы хабарламада жүзеге асырылады.

      Егер жаңадан құрылған салық төлеушi осы тармақтың бірінші бөлігінде айқындалған тәртiппен арнаулы салық режимiн таңдап алмаған жағдайда осындай салық төлеушi қолданылатын салық салу режимi туралы хабарлама бергенге дейiн салық салудың жалпыға бірдей белгiленген тәртiбiн таңдап алды деп танылады.

      2. Жаңадан құрылғанын қоспағанда, салық төлеушi арнаулы салық режимiн қолдану шарттарына сәйкес келген кезде:

      1) жалпыға бірдей белгiленген салық салу тәртiбiнен немесе шаруа немесе фермер қожалықтары үшiн арнаулы салық режимiнен – патент негiзiнде;

      1-1) жалпыға бірдей белгіленген салық салу тәртібінен, патент негізінде, шаруа немесе фермер қожалықтары үшін арнаулы салық режимдерінен – арнаулы мобильді қосымша пайдаланылатын;

      2) жалпыға бірдей белгіленген салық салу тәртібінен, патент негізінде немесе арнаулы мобильді қосымша пайдаланылатын, шаруа немесе фермер қожалықтары үшін арнаулы салық режимдерінен – оңайлатылған декларация негізінде;

      3) жалпыға бірдей белгiленген салық салу тәртiбiнен, шағын бизнес субъектiлерi үшiн басқа да арнаулы салық режимдерiнен, сондай-ақ ауыл шаруашылығы өнiмiн өндiрушiлер үшiн арнаулы салық режимдерiнен – тіркелген шегерім пайдаланылатын;

      4) жалпыға бірдей белгiленген салық салу тәртiбінен немесе өзге де арнаулы салық режимiнен – ауыл шаруашылығы өнiмiн өндiрушiлер мен ауыл шаруашылығы кооперативтері үшiн;

      5) жалпыға бірдей белгiленген салық салу тәртiбінен немесе өзге де арнаулы салық режимiнен – шаруа немесе фермер қожалықтары үшiн;

      6) жалпыға бірдей белгіленген салық салу тәртібінен немесе өзге де арнаулы салық режимінен бөлшек салықтың арнаулы салық режимiне ауысуға құқылы.

      Осы Кодекстің 703-бабының 4-тармағында белгіленген жағдайда шаруа немесе фермер қожалықтары қолданылатын барлық салық салу режимі туралы хабарламада қолданылатын барлық салық режимдерін көрсетеді.

      3. Ауыл шаруашылығы өнімін өндірушілер үшін таңдалған арнаулы салық режимi, осындай салық салу режимi үшін осы бөлімде белгiленген арнаулы салық режимін қолдану шарттарына сәйкес келмеу жағдайларының туындауын қоспағанда, күнтiзбелiк жыл iшiнде өзгертілуге жатпайды.

      4. Шағын бизнес субъектілеріне арналған арнаулы салық режимiнен салық салудың жалпыға бiрдей белгiленген тәртiбіне көшкен (ауысқан) кезде шағын бизнес субъектілеріне арналған арнаулы салық режимiне кейіннен көшу жалпыға бiрдей белгiленген тәртiптi қолданудың күнтiзбелiк бiр жылынан кейін мүмкiн болады.

      5. Арнаулы салық режимiн қолдануға мүмкiндiк бермейтiн талаптар туындаған жағдайларда салық төлеушi жалпыға бiрдей белгiленген салық салу тәртібіне немесе өзге де арнаулы салық режимiне көшу үшiн осындай жағдайлар туындаған күннен бастап бес жұмыс күнi iшiнде қолданылатын салық салу режимi туралы хабарлама беруге мiндеттi.

      6. Қолданылатын салық салу режимі туралы хабарламаны салық төлеушілер тұрған жеріндегі салық органына қағаз жеткізгіште немесе электрондық нысанда, оның ішінде "электрондық үкімет" веб-порталы арқылы ұсынады.

      7. Салық органы тиісті арнаулы салық режимiн қолдану үшiн осы бөлiмде белгiленген шарттарға салық төлеушiлердің сәйкес келмеуi фактiсін анықтаған кезде салық төлеушiлердi жалпыға бiрдей белгiленген тәртiпке ауыстырады.

      Камералдық бақылау барысында осындай фактілер анықталған жағдайда салық органдары жалпыға бiрдей белгiленген тәртіпке ауыстырғанға дейін салық төлеушiге осы Кодекстiң 114 және 115-баптарында белгiленген мерзімде және тәртіппен осы Кодекстің 10-тарауына сәйкес камералдық бақылау нәтижелері бойынша анықталған бұзушылықтар туралы хабарлама немесе камералдық бақылау нәтижелері бойынша анықталған бұзушылықтар туралы хабарлама жолдайды.

      8. Таңдалған арнаулы салық режимiн қолдануды бастау күні:

      1) дара кәсіпкер ретінде қызметiн бастағаны туралы хабарламада таңдалған арнаулы салық режимiн көрсеткен жаңадан құрылған жеке кәсіпкерлер үшін – салық органдарында дара кәсіпкер ретінде тіркеу есебіне қою күні;

      2) қолданылатын салық салу режимі туралы хабарламаны осы бапта белгіленген мерзімде ұсынған жаңадан құрылған заңды тұлғалар үшін – тіркеуші органда мемлекеттік тіркеу күні;

      2-1) арнаулы мобильді қосымша пайдаланылатын арнаулы салық режиміне өтуді жүзеге асыратын тұлғалар үшін – қолданылатын салық салу режимі туралы хабарламада арнаулы мобильді қосымша пайдаланылатын арнаулы салық режимін таңдау күні;

      3) басқа жағдайларда – қолданылатын салық салу режимі туралы хабарлама ұсынылған айдан кейінгі айдың 1-күні болып табылады.

      8-1. 01.01.2023 бастап 01.05.2023 дейін қолданыста болды – ҚР 25.12.2017 № 121-VI Заңымен.

      9. Осы баптың 8-тармағына сәйкес арнаулы салық режимiне көшкен кезде арнаулы салық режимiн немесе салық салудың жалпыға бірдей белгiленген тәртiбін қолдану – салық салудың қолданылатын режимі туралы тиiстi хабарлама берiлген айдың соңғы күнiнен бастап тоқтатылады.

      10. Арнаулы салық режимiн қолдануға мүмкiндiк бермейтiн жағдайлар туындаған кезде салық төлеушіні арнаулы салық режимінен салық салудың жалпыға бірдей белгiленген тәртібіне көшіру (ауыстыру) кезінде салық салудың жалпыға бірдей белгiленген тәртібін қолданудың басталу күні осындай жағдайлар туындаған айдың 1-күні болып табылады.

      Ескерту. 679-бапқа өзгерістер енгізілді - ҚР 24.05.2018 № 156-VI (01.01.2018 бастап қолданысқа енгізіледі); 02.04.2019 № 241-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 24.06.2021 № 53-VII (01.01.2022 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

77-тарау. ШАҒЫН БИЗНЕС СУБЪЕКТІЛЕРІ ҮШІН АРНАУЛЫ САЛЫҚ РЕЖИМДЕРІ БОЙЫНША ЖАЛПЫ ЕРЕЖЕЛЕР

1-параграф. Жалпы ережелер

680-бап.Жалпы ережелер

      1. Арнаулы салық режимі шағын бизнес субъектілері үшін:

      1) патент негiзiнде арнаулы салық режимiн қолдану кезiнде төлем көзiнен ұстап қалатын салықтарды қоспағанда, жеке табыс салығын;

      1-1) арнаулы мобильді қосымша пайдаланылатын арнаулы салық режимін қолданған кезде – жеке табыс салығын (төлем көзінен ұсталатын салықтарды қоспағанда), әлеуметтік төлемдерді;

      2) оңайлатылған декларация негiзiнде арнаулы салық режимiн қолдану кезiнде төлем көзiнен ұстап қалатын салықтарды қоспағанда, әлеуметтiк салықты, корпоративтiк немесе жеке табыс салығын;

      3) арнаулы салық режимiн тіркелген шегерімді пайдалана отырып қолданған кезде төлем көзiнен ұстап қалатын салықтарды қоспағанда, жеке немесе корпоративтік табыс салығын есептеу мен төлеудің оңайлатылған тәртібін белгілейді.

      Осы тармақтың бірінші бөлігінде көрсетілмеген, салық және бюджетке төленетін төлемдер бойынша салықтық есептiлiкті есептеу, төлеу және табыс ету жалпы белгіленген тәртіппен жүргізіледі.

      2. Шағын бизнес субъектілері үшін арнаулы салық режимiн қолданатын салық төлеуші төлем көзінен салық салынуға жататын кірістерден жеке табыс салығы бойынша осы салықты есептеу, ұстап қалу және оны аудару бойынша салық агентінің міндеттемелерін осы Кодекстің 38-тарауында белгіленген тәртіппен және мерзімдерде орындайды.

      Патент негізінде немесе арнаулы мобильді қосымша пайдаланылатын арнаулы салық режимін қолданатын салық төлеуші төлем көзінен салық салынуға жататын кірістерден жеке табыс салығы бойынша салықтық есептілікті осы Кодекстің 38-тарауында белгіленген тәртіппен және мерзімдерде ұсынады.

      Ескерту. 680-бапқа өзгеріс енгізілді – ҚР 24.06.2021 № 53-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

681-бап. Патент, оңайлатылған декларация негізінде немесе арнаулы мобильді қосымша пайдаланылатын арнаулы салық режимдерiн қолданған кезде кірістерді айқындау тәртiбi

      Ескерту. 681-баптың тақырыбына өзгеріс енгізілді – ҚР 24.06.2021 № 53-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

      1. Патент, оңайлатылған декларация негізінде немесе арнаулы мобильді қосымша пайдаланылатын арнаулы салық режимін қолданатын салық төлеуші үшін салық салу объектiсi салықтық кезең үшiн алынған кіріс болып табылады.

      2. Егер осы баптың 2-1-тармағында өзгеше белгіленбесе, осы баптың 1-тармағының мақсаттары үшiн айқындалатын кіріс Қазақстан Республикасында және оның шегінен тыс жерлерде алынған (алуға жататын) кірістердің мынадай түрлерінен (осы баптың 6-тармағына сәйкес жүргізілген түзетулерді ескере отырып):

      1) тауарларды өткізуден, жұмыстарды орындаудан, қызметтерді көрсетуден түскен кірістен, оның ішінде мүлікті мүліктік жалдауға (жалға) тапсырудан түскен кірістен;

      2) мiндеттемелердi есептен шығарудан түсетiн кірістен;

      3) талап ету құқықтарын беруден түсетін кірістен;

      4) бірлескен қызметті жүзеге асырудан түскен кірістен;

      5) таңылған немесе борышкер таныған айыппұлдардан, өсімпұлдан және басқа да санкция түрлерінен (егер салық төлеуші бюджетпен есеп айырысуды жалпыға бірдей белгіленген тәртіппен жүзеге асырған кезеңде бұрын бұл сома шегерімге жатқызылмаса, негізсіз ұстап қалып, бюджеттен қайтарылған айыппұлдардан басқа);

      6) шығындарды жабу үшiн мемлекеттiк бюджеттен алынған сомалардан;

      7) түгендеу кезінде анықталған материалдық құндылықтардың артық шығуынан;

      8) кәсiпкерлiк мақсаттарда пайдалануға арналған өтеусiз алынған мүлiк түрiндегi кірістен (қайырымдылық көмегiнен басқа);

      9) жалға беруші дара кәсіпкердің жалға берілген мүлкін күтіп-ұстауға және жөндеуге арналған шығыстарын жалға алушының өтеуінен;

      10) жалға алушының жалға алу шарты бойынша төлемақы есебіне есепке жатқызылатын, дара кәсіпкерден жалға алған мүлікті күтіп-ұстауға және жөндеуге арналған шығыстарынан тұрады.

      2-1. Цифрлық майнинг жөніндегі қызметті жүзеге асыратын тұлғаның кірісі осы Кодекстің 227-1-бабында көзделген тәртіппен айқындалады.

      3. Шағын бизнес субъектiлерi үшiн арнаулы салық режимiн қолдану кезiнде осы баптың 2-тармағында көрсетiлген кіріс мөлшерін:

      1) заңды тұлға – жалпыға бірдей белгіленген тәртіппен осы Кодекстің 7-бөліміне және осы бабының 5, 6, 7 және 8-тармақтарына сәйкес;

      2) "Бухгалтерлік есеп пен қаржылық есептілік туралы" Қазақстан Республикасының Заңына сәйкес бухгалтерлік есеп жүргізу мен қаржылық есептілік жасауды (бұдан әрі – бухгалтерлік есеп жүргізу мен қаржылық есептілік жасау) жүзеге асырмайтын дара кәсiпкер – осы Кодекстің 24-тарауына және осы баптың 5, 6, 7 және 8-тармақтарына сәйкес;

      3) бухгалтерлiк есеп жүргізу мен қаржылық есептiлiк жасауды жүзеге асыратын дара кәсiпкер – осы Кодекстiң 226240-баптарына және осы баптың 5, 6, 7 және 8-тармақтарына сәйкес айқындайды.

      4. Шағын бизнес субъектілері үшін арнаулы салық режимiн қолданатын салық төлеушілер осы баптың 2-тармағында көрсетілмеген кірісті алған кезде осы Кодекске сәйкес жалпыға бірдей белгіленген тәртіппен тиісті салықтарды есептеуді, төлеуді және олар бойынша салықтық есептілік ұсынуды жүргізеді.

      5. Шағын бизнес субъектілері үшін арнаулы салық режимiн қолданатын салық төлеушiнiң кірісі ретінде салық салу мақсатында:

      1) осындай мүлікті беретін салық төлеуші үшін – өтеусіз берілген мүлiктiң құны;

      2) Қазақстан Республикасының заңдарына сәйкес мемлекеттік мұқтаждықтар үшін сатып алынатын активтерді өткізу;

      3) егер осындай тауар бірлігінің құны республикалық бюджет туралы заңда тиісті қаржы жылына белгіленген және осындай беру күніне қолданыста болатын айлық есептік көрсеткіштің 5 еселенген мөлшерінен аспайтын жағдайда, дара кәсіпкер өтеусіз алған, оған жарнамалау мақсатында (оның ішінде сыйға тарту түрінде) берілген тауардың құны;

      4) дара кәсіпкер болып табылмайтын жалға алушы жеке тұлғаның, егер көрсетілген шығыстар мыналарға:

      Қазақстан Республикасының тұрғын үй заңнамасына сәйкес кондоминиум объектісінің ортақ мүлкін күтіп-ұстауға;

      "Тұрғын үй қатынастары туралы" Қазақстан Республикасының Заңында көзделген коммуналдық көрсетілетін қызметтер ақысын төлеуге;

      тұрғынжайды, тұрғын үй-жайды (пәтерді) жөндеуге жұмсалған жалға алу төлемақысына қосылмайтын болса, тұрғынжайды, тұрғын үй-жайды (пәтерді) мүліктік жалдау (жалға алу) кезінде шеккен шығыстары;

      5) Қазақстан Республикасының салық заңнамасына сәйкес есептен шығарылған өсімпұл мен айыппұлдардың сомасы қаралмайды.

      6) 01.01.2023 дейін қолданыста болды – ҚР 11.07.2022 № 135-VII Заңымен.

      6. Осы тараудың мақсаттары үшін бұрын танылған кіріс сомасы шегінде есепті салықтық кезеңнің кіріс мөлшерін ұлғайту немесе есепті салықтық кезеңнің кіріс мөлшерін азайту түзету деп танылады.

      Осы баптың 2-тармағында көрсетілген кірістер:

      1) тауарлар толық немесе ішінара қайтарылған;

      2) мәміле шарттары өзгертілген;

      3) өткізілген немесе сатып алынған тауарлар, орындалған жұмыстар, көрсетілген қызметтер үшін бағалар, өтемақылар өзгертілген;

      4) баға шегерістері, сату шегерістері;

      5) шарт талаптарын негізге ала отырып, өткізілген немесе сатып алынған тауарлар, орындалған жұмыстар, көрсетілген қызметтер үшін ұлттық валютамен төлеуге жататын сомалар өзгертілген;

      6) заңды тұлғадан, дара кәсіпкерден, Қазақстан Республикасында қызметті тұрақты мекеме арқылы жүзеге асыратын бейрезидент-заңды тұлғадан осындай тұрақты мекеменің қызметіне қатысты талаптар бойынша, сондай-ақ Қазақстан Республикасында тұрақты мекеме құруға алып келмеген қызметті филиал, өкілдік арқылы жүзеге асыратын бейрезидент-заңды тұлғаның филиалынан, өкілдігінен талапты есептен шығарған жағдайларда түзетуге жатады.

      Осы тармақшада көзделген кірісті түзету:

      дебитор-салық төлеуші таратылған кезде оны тарату балансын бекіту күніне кредитор салық төлеуші талап қоймаған;

      заңды күшіне енген сот шешімі бойынша салық төлеуші талапты есептен шығарған жағдайларда азайту жағына қарай жүзеге асырылады.

      Осы тармақшада көзделген түзету талаптың туындағанын растайтын бастапқы құжаттар болған кезде есептен шығарылған талаптың және бұрын осындай талап бойынша танылған кірістің сомасы шегінде жүргізіледі.

      Осы тармақтың екінші бөлігінің 1) – 5) тармақшаларында көзделген түзету осындай түзетуді жүзеге асыру үшін жағдайлардың басталғанын растайтын бастапқы құжаттар болған кезде жүргізіледі.

      Кірістерді түзету осы бапта көрсетілген жағдайлар басталған салықтық кезеңде жүргізіледі.

      Осы бапта көзделген жағдайлар басталған кезеңде кіріс болмаған немесе сол кезеңде мөлшерін төмендету жағына түзетуді жүзеге асыру үшін оның мөлшері жеткіліксіз болған жағдайда түзету бұрын кіріс түзетуге жатады деп танылған салықтық кезеңде жүргізіледі.

      7. Егер нақ сол кірістер кірістердің бірнеше баптарында көрсетілуі мүмкін жағдайда, көрсетілген кірістер кіріске бір рет қосылады.

      Салық салу мақсаттары үшін кірісті тану күні осы тараудың ережелеріне сәйкес айқындалады.

      8. Егер осы баптың 5-тармағында өзгеше белгіленбесе, патент, оңайлатылған декларация негізінде немесе арнаулы мобильді қосымша пайдаланылатын арнаулы салық режимін қолданатын дара кәсіпкер:

      1) осы Кодекстiң 330, 331, 332, 333 және 334-баптарына сәйкес – мүлiктік кірістің;

      2) осы баптың 2-тармағында көрсетілген:

      "Бухгалтерлік есеп пен қаржылық есептілік туралы" Қазақстан Республикасының Заңына сәйкес бухгалтерлік есепті жүргізуді және қаржылық есептілікті жасауды жүзеге асырмайтын дара кәсіпкер – осы Кодекстің осы бабының 5, 6 және 7-тармақтарына және 682-бабына сәйкес;

      "Бухгалтерлік есеп пен қаржылық есептілік туралы" Қазақстан Республикасының Заңына сәйкес бухгалтерлік есепті жүргізуді және қаржылық есептілікті жасауды жүзеге асыратын дара кәсіпкер – осы Кодекстің осы бабының 5, 6 және 7-тармақтарына және 226240-баптарына сәйкес;

      3) осы Кодекстің 8-бөліміне сәйкес – осы тармақтың бірінші бөлімінің 1) және 2) тармақшаларында көрсетілмеген жеке тұлғалардың өзге де кірістерінің мөлшерін айқындайды.

      Бұл ретте тиісті салықтарды есептеу және төлеу, олар бойынша салықтық есептілікті табыс ету:

      1) осы Кодекстің 8-бөліміне сәйкес – осы тармақтың бірінші бөлігінің 1) және 3) тармақшаларында көрсетілген кірістер бойынша жүргізіледі;

      2) мыналар бойынша:

      осы тараудың 2 және 2-1-параграфтарына сәйкес – патент негізінде немесе арнаулы мобильді қосымша пайдаланылатын арнаулы салық режимін қолданатын дара кәсіпкер;

      осы тараудың 3-параграфына сәйкес оңайлатылған декларация негізінде арнаулы салық режимін қолданатын дара кәсіпкер осы тармақтың бірінші бөлігінің 2) тармақшасында көрсетілген кірістер бойынша жүргізеді.

      Ескерту. 681-бапқа өзгеріс енгізілді – ҚР 24.06.2021 № 53-VII (01.01.2022 бастап қолданысқа енгізіледі); 11.07.2022 № 135-VII (қолданысқа енгізілу тәртібін 3-баптан қараңыз); 06.02.2023 № 196-VII (01.04.2023 бастап қолданысқа енгізіледі) Заңдарымен.

682-бап. "Бухгалтерлік есеп пен қаржылық есептілік туралы" Қазақстан Республикасының Заңына сәйкес бухгалтерлiк есеп жүргiзудi және қаржылық есептілік жасауды жүзеге асырмайтын дара кәсіпкерлердiң кірістерін салықтық есепке алуда тану ерекшелiктерi

      1. Осы баптың ережелерін "Бухгалтерлік есеп пен қаржылық есептілік туралы" Қазақстан Республикасының Заңына сәйкес бухгалтерлiк есеп жүргiзудi және қаржылық есептілікті жасауды жүзеге асырмайтын дара кәсіпкерлер қолданады.

      2. Егер осы бапта өзгеше белгіленбесе, кіріс дара кәсіпкер ұсынатын кез келген сауда және көтерме жеңілдіктердің сомасын ескере отырып, алынған немесе алынуға жататын құн бойынша өлшенеді. Операциядан туындайтын кірістің сомасы дара кәсіпкер мен сатып алушы немесе активті пайдаланушы арасында жасалған шарт негізінде де айқындалады.

      3. Тауарларды өткізуден түсетін кіріс төменде санамаланған барлық талаптар қанағаттандырылған кезде:

      1) дара кәсіпкер сатып алушыға тауарға меншік құқығымен байланысты елеулі тәуекелдер мен сыйақылар берсе;

      2) дара кәсіпкер әдетте меншік құқығымен ұштасатын дәрежеде бұдан әрі басқаруға қатыспаса және сатылған тауарларды бақыламаса;

      3) кіріс сомасы сенімді түрде өлшенетін болса;

      4) операциямен байланысты экономикалық пайданың дара кәсіпкерге түсу ықтималдығы болса;

      5) операциямен байланысты шеккен немесе күтілетін шығындар сенімді түрде өлшенетін болса, кіріс деп танылады.

      4. Жұмыстарды орындаудан, қызметтер көрсетуден түсетін кіріс орындалған жұмыстар, көрсетілген қызметтер актісінің немесе жұмыстардың орындалу, қызметтердің көрсетілу фактісін растайтын өзге де құжат негізінде танылады. Жұмыстарды орындаудан, қызметтер көрсетуден түскен табыс орындалған жұмыстар, көрсетілген қызметтер актісіне немесе жұмыстардың орындалу, қызметтердің көрсетілу фактісін растайтын өзге де құжатқа қол қойылған кезеңде танылады.

      5. Міндеттемелерді есептен шығарудан түсетін кіріске:

      1) кредитордың салық төлеуші міндеттемелерін есептен шығаруы;

      2) дара кәсіпкердің қызметі тоқтатылған кезде кредитор талап етпеген міндеттемелер;

      3) Қазақстан Республикасының заңдарында белгіленген талап қою мерзімінің өтуіне байланысты міндеттемелерді есептен шығару;

      4) соттың заңды күшіне енген шешімі бойынша міндеттемелерді есептен шығару жатады.

      Мiндеттемелердi есептен шығарудан түсетін кіріс сомасы:

      1) осы тармақтың бірінші бөлігінің 2) тармақшасында көрсетілген жағдайда салық органына қызметін тоқтату туралы салықтық өтінішті ұсынған;

      2) қалған жағдайларда есептен шығарылған күні дара кәсіпкердiң бастапқы құжаттарына сәйкес төленуге жататын мiндеттемелер сомасына (қосылған құн салығының сомасын қоспағанда) тең болады.

      Міндеттемелерді есептен шығарудан түскен кіріс:

      1) осы тармақтың бірінші бөлігінің 1) тармақшасында көрсетілген жағдайда кредитор міндеттемені есептен шығарған;

      2) осы тармақтың бірінші бөлігінің 2) тармақшасында көрсетілген жағдайда салық органына таратудың салықтық есептілігі ұсынылған;

      3) осы тармақтың бірінші бөлігінің 3) тармақшасында көрсетілген жағдайда талап қою мерзімі өткен;

      4) осы тармақтың бірінші бөлігінің 4) тармақшасында көрсетілген жағдайда сот шешімі заңды күшіне енген есепті салықтық кезеңде танылады.

      6. Түгендеу кезінде анықталған материалдық құндылықтардың артық шығуы түріндегі кіріс түгендеу аяқталған және осындай артық шығу фактісін көрсете отырып, түгендеу актісі жасалған салықтық кезеңде танылады. Дара кәсіпкер артық шығу құнын Қазақстан Республикасында қолданылатын бағалар мен тарифтер негізінде дербес айқындайды.

      7. Айыппұлдар, өсімпұл, тұрақсыздық айыбы және басқа да санкциялар түріндегі кіріс сот оларды өндіріп алу туралы шешім шығарған немесе оларды борышкер деп таныған салықтық кезеңде танылады.

      8. Дара кәсіпкердің тауарлары, жұмыстары немесе қызмет көрсетуі басқа тұлғаның тауарларына, жұмыстарына немесе көрсетілетін қызметтеріне айырбасталатын операцияларды дара кәсіпкер жүзеге асырған кезде тауарларды, жұмыстарды немесе қызмет көрсетуді қабылдап алу-тапсыру актісі жасалуға тиіс. Қабылдап алу-тапсыру актісінде берілген және алынған тауарлардың, жұмыстардың немесе көрсетілетін қызметтердің құны көрсетілуге тиіс. Мұндай операциядан түсетін кіріс қабылдап алу-тапсыру актісінде көрсетілуге жататын алынған тауарлардың, жұмыстардың немесе көрсетілетін қызметтердің құны мен тапсырылған тауарлардың, жұмыстардың немесе қызмет көрсетудің өзіндік құны арасындағы оң айырма ретінде айқындалады.

      9. Салықтық кезең үшін алуға жататын (алынған) кіріс есепті салықтық кезеңдегі ұзақ мерзімді келісімшарт бойынша кіріс болып танылады

      10. Талап ету құқығын беруден түсетін кіріс:

      1) талап ету құқығын иеленетін дара кәсіпкер үшін – негізгі борышты талап ету бойынша борышкерден алынуға жататын сома, оның ішінде талап ету құқығы берілген күнгі негізгі борыштан тыс сома мен талап ету құқығын сатып алу құны арасындағы оң айырма. Талап ету құқығын беруден түсетін мұндай кіріс сатып алынған талапты борышкер өтеген салықтық кезеңнің кірісі болып табылады;

      2) талап ету құқығын берген дара кәсіпкер үшін – салық төлеушінің бастапқы құжаттарына сәйкес беру жүргізілген талап ету құқығының құны мен талап ету құқығын беру күні борышкерден алынуға жататын талап ету құны арасындағы оң айырма болып табылады. Талап ету құқығын беруден түсетін мұндай кіріс беру жүргізілген салықтық кезеңнің кірісі болып табылады.

      11. Дара кәсіпкер меншігіне өтеусіз алған мүлік құны, егер дара кәсіпкер мұндай мүлікті осы мүлік алынған салықтық кезеңде кәсіпкерлік мақсатта пайдаланса, кәсіпкерлік мақсатта пайдалануға арналған, өтеусіз алынған мүлік (қайырымдылық көмекті қоспағанда) түріндегі кіріс болып табылады.

      Мемлекеттік тіркеуге жататын жылжымайтын мүлік пен көлік құралдарын қоспағанда, кәсіпкерлік мақсатта пайдалануға арналған, өтеусіз алынған мүлік (қайырымдылық көмекті қоспағанда) түріндегі кіріс мұндай мүлік алынған салықтық кезеңде танылады.

      Кәсіпкерлік мақсатта пайдалануға арналған, өтеусіз алынған жылжымайтын мүлік (қайырымдылық көмекті қоспағанда) түріндегі кіріс мұндай мүлікке меншік құқығын тіркеу жүргізілген салықтық кезеңде танылады.

      Мемлекеттік тіркеуге жататын, кәсіпкерлік мақсатта пайдалануға арналған, өтеусіз алынған көлік құралы (қайырымдылық көмекті қоспағанда) түріндегі кіріс мұндай көлік құралын мемлекеттік тіркеу жүргізілген салықтық кезеңде танылады.

      Қазақстан Республикасының бағалау қызметі туралы заңнамасына сәйкес бағалаушы мен дара кәсіпкер арасындағы шарт бойынша жүргізілген бағалау туралы есепте айқындалған, осы мүлікке меншік құқығы туындаған күнгі осы мүліктің нарықтық құны дара кәсіпкер меншікке өтеусіз алған мүліктің құны болып табылады.

      12. Жалға алушының жалға беруші дара кәсіпкердің жалға берілген мүлікті күтіп-ұстауға және жөндеуге арналған шығыстарын өтеуі түріндегі кіріс мұндай өтем алынған салықтық кезеңде танылады.

      Жалға алу шарты бойынша төлем есебіне жатқызылатын, жалға алынған мүлікті күтіп-ұстауға және жөндеуге арналған жалға алушының шығыстары түріндегі жалға беруші дара кәсіпкердің кірісі осындай есепке жатқызу жүргізілген салықтық кезеңде танылады.

683-бап. Арнаулы салық режимiн қолданудың шарттары

      1. Осы Кодекстiң мақсаттары үшiн шағын бизнес субъектiлерiне арналған арнаулы салық режимiн қолданатын дара кәсiпкерлер мен Қазақстан Республикасының резидент-заңды тұлғалары шағын бизнес субъектiлерi деп танылады.

      2. Шағын бизнес субъектілеріне арналған арнаулы салық режимін мынадай талаптарға сәйкес келетін:

      1) арнаулы салық режимi үшiн салықтық кезеңдегі жұмыскерлердiң орташа тізімдік саны:

      оңайлатылған декларация негізінде – 30 адамнан;

      тіркелген шегерімді пайдаланумен – 50 адамнан аспайтын;

      2) арнаулы салық режимі үшін салықтық кезеңдегі кірісі:

      патент негізінде немесе арнаулы мобильді қосымша пайдаланылатын – республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарына қолданыста болатын айлық есептік көрсеткіштің 3 528 еселенген мөлшерінен;

      оңайлатылған декларация негізінде – республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарына қолданыста болатын айлық есептік көрсеткіштің 24 038 еселенген мөлшерінен;

      тіркелген шегерімді пайдаланумен – республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарына қолданыста болатын айлық есептік көрсеткіштің 144 184 еселенген мөлшерінен аспайтын.

      Бұл ретте осы тармақшаның бірінші бөлігінің үшінші абзацында көрсетілген кіріске дара кәсіпкердің республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарына қолданыста болатын айлық есептік көрсеткіштің 70 048 еселенген мөлшері шегіндегі, үш құрамдасты интеграцияланған жүйені міндетті түрде қолдана отырып, қолма-қол ақшасыз есеп айырысулар арқылы алған кірістері қосылмайды.

      3) мынадай қызмет түрлерін:

      акцизделетін тауарларды өндiруді;

      акцизделетін тауарларды сақтауды және көтерме саудада өткiзуді;

      мұнай өнiмдерiнің жекелеген түрлерін – бензинді, дизель отынын және мазутты өткiзуді;

      лотереялар өткізуді;

      ЗҚАИ-ның ескертпесі!
      3) тармақшасы алтыншы абзацының қолданысы 01.01.2026 дейін тоқтатыла тұрады, тоқтатыла тұру кезеңінде осы редакцияда қолданыста болады – ҚР 25.12.2017 № 121-VI Заңымен.

      жер қойнауын пайдалануды (кен іздеушілікке арналған лицензия негізінде жүзеге асырылатын жер қойнауын пайдалану жөніндегі қызметті қоспағанда);

      түсті және қара металл сынықтары мен қалдықтарын жинауды (дайындауды), сақтауды, қайта өңдеуді және өткiзуді;

      консультациялық және (немесе) маркетингтік көрсетілетін қызметтерді;

      бухгалтерлік есепке алу немесе аудит саласындағы қызметті;

      сақтандыру брокері мен сақтандыру агентінің қаржы, сақтандыру қызметін және делдалдық қызметін;

      құқық, әділет және сот төрелігі саласындағы қызметті; 

      сауда базарын жалға алуды және пайдалануды;

      цифрлық майнинг жөніндегі қызметті жүзеге асыруға арналған І кіші түр лицензиясы бойынша цифрлық майнинг жөніндегі қызметті жүзеге асырмайтын салық төлеушілер қолдануға құқылы.

      Қазақстан Республикасының сауда қызметін реттеу туралы заңнамасына сәйкес сауда базарларына, 1, 2 және 3-санаттағы стационарлық сауда объектілеріне жататын сауда объектілерін, сондай-ақ олардың аумағындағы сауда орындарын, сауда объектілерін және қоғамдық тамақтану объектілерін қосалқы жалға беруді;

      екі және одан көп салық төлеушілердің бір қонақүйдің немесе қонақүй қызметтері көрсетілетін жеке тұрған тұрғын емес ғимараттың аумағында осындай қызметтерді көрсету саласындағы қызметін;

      қаржы лизингі шеңберіндегі қызметті жүзеге асырмайтын салық төлеушілер қолдануға құқылы.

      3. Агенттiк шарттар (келiсiмдер) негiзiнде қызмет көрсететiн дара кәсіпкерлер мен заңды тұлғалар патент, оңайлатылған декларация негізінде немесе арнаулы мобильді қосымша пайдаланылатын арнаулы салық режимiн қолдануға құқылы емес.

      Осы тармақтың мақсаттары үшін агенттік шарттар (келісімдер) деп Қазақстан Республикасының заңнамасына сәйкес жасасқан азаматтық-құқықтық сипаттағы шарттар (келісімдер) түсініледі, олар бойынша бір тарап (агент) сыйақы үшін екінші тараптың тапсырмасы бойынша өз атынан, бірақ екінші тараптың есебінен не екінші тараптың атынан және есебінен белгілі бір әрекеттер жасауға міндеттенеді.

      4. Шағын бизнес субъектілері үшін арнаулы салық режимін қолдануға:

      1) құрылымдық бөлімшелері бар заңды тұлғалар;

      2) заңды тұлғалардың құрылымдық бөлімшелері;

      3) әртүрлi елді мекендерде өзге де оқшауланған құрылымдық бөлiмшелерi және (немесе) салық салу объектiлерi бар салық төлеушiлер құқылы емес.

      Арнаулы салық режимдері қолданылатын тұлғаларға салық салу мақсатында салық төлеушінің өзге де оқшауланған құрылымдық бөлімшесі деп оның функцияларының бір бөлігін орындайтын, тұрған жерінде стационарлық жұмыс орындары жабдықталған аумақтық оқшауланған бөлімше танылады. Егер жұмыс орны бір айдан асатын мерзімге құрылса, ол стационарлық болып есептеледі.

      Осы тармақшаның ережесі қызметін тек қана мүлікті мүліктік жалдауға (жалға) беру бойынша жүзеге асыратын салық төлеушілерге қолданылмайды;

      4) басқа заңды тұлғалардың қатысу үлесі 25 пайыздан асатын заңды тұлғалар;

      5) құрылтайшысы немесе қатысушысы бір мезгілде арнаулы салық режимін немесе салық салу ерекшеліктерін қолданатын басқа заңды тұлғаның құрылтайшысы немесе қатысушысы болып табылатын заңды тұлғалар;

      6) коммерциялық емес ұйымдар;

      7) ойын бизнесi салығын төлеушiлер құқылы емес.

      5. Осы баптың мақсаттары үшін дара кәсіпкердің шекті кірісі:

      1) осы Кодекстің 681-бабына сәйкес айқындалатын салық салу объектісінен;

      2) дара кәсіпкердің негізгі құралдары болып табылатын мүлікті өткізумен және жарғылық капиталға берумен байланысты туындайтын, осы Кодекстің 330-бабында көрсетілген құн өсімі түріндегі кірістерден;

      3) осы Кодекстің 366-бабына сәйкес айқындалатын кірістен тұрады.

      6. Осы баптың мақсаттары үшін заңды тұлғаның шекті кірісі:

      1) осы Кодекстің 681-бабына сәйкес айқындалатын салық салу объектісінен;

      2) осы Кодекстің 241-бабында көзделген түзетулер ескеріле отырып, осы Кодекстiң 7-бөліміне сәйкес айқындалатын жылдық жиынтық кірістен тұрады.

      7. Осы бапқа сәйкес шағын бизнес субъектісі болып табылатын дара кәсіпкер шағын бизнес субъектілеріне арналған арнаулы салық режимін қолданған кезде салықтық есепке алуды осы бөлімде көзделген оңайлатылған тәртіппен жүргізуге құқылы.

      Ескерту. 683-бапқа өзгерістер енгізілді - ҚР 26.12.2018 № 203-VI (01.01.2019 бастап қолданысқа енгізіледі); 02.04.2019 № 241-VI (01.01.2019 бастап қолданысқа енгізіледі); 24.06.2021 № 53-VII (01.01.2022 бастап қолданысқа енгізіледі); 20.12.2021 № 85-VII (01.01.2023 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі); 06.02.2023 № 196-VII (01.01.2024 бастап қолданысқа енгізіледі); 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

684-бап. Салықтық кезең

      1. Күнтізбелік жыл патент негізіндегі арнаулы салық режимін, тіркелген шегерім пайдаланылатын арнаулы салық режимін немесе арнаулы мобильді қосымша пайдаланылатын арнаулы салық режимін қолдану үшін салықтық кезең болып табылады.

      Күнтізбелік ай арнаулы мобильді қосымшада жеке табыс салығы мен әлеуметтік төлемдерді есептеу және төлеу жүргізілетін кезең болып табылады.

      2. Оңайлатылған декларация негiзiнде арнаулы салық режимiн қолдану үшін салықтық кезең жартыжылдық болып табылады.

      Ескерту. 684-бапқа өзгеріс енгізілді – ҚР 24.06.2021 № 53-VII (01.01.2022 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңдарымен.

2-параграф. Патент негізіндегі арнаулы салық режимі

685-бап. Қолдану тәртібі

      1. Патент негізіндегі арнаулы салық режимін осы Кодекстің 683-бабында шағын бизнес субъектілері үшін белгіленген шарттарға сәйкес келумен қатар:

      1) жұмыскерлердің еңбегін пайдаланбайтын;

      2) қызметiн жеке кәсіпкерлiк нысанында жүзеге асыратын;

      3) мынадай қызмет түрлерінің біреуін немесе бірнешеуін:

      сылақ жұмыстарын;

      ағаш ұсталығы мен ағаш шеберлігі жұмыстарын;

      еден жабу және қабырға қаптау жөніндегі жұмыстарды;

      бояу және шынылау жұмыстарын;

      такси қызметін;

      автомобиль көлігімен жүк тасымалдауды;

      сыйақы үшін немесе шарт негізінде жылжымайтын мүлікті басқаруды;

      фотография саласындағы қызметті;

      аударма (ауызша және жазбаша) ісін;

      мүліктік жалдауға (жалға) беруді;

      көлік құралдарын мүліктік жалдауға (жалға) беруді;

      ойын-сауық және спорттық керек-жарақтарды прокатқа және мүліктік жалдауға (жалға) беруді;

      бейнежазбалар мен дискілерді прокатқа беруді;

      басқа да жеке тұтыну заттарын және тұрмыстық тауарларды прокатқа беруді және мүліктік жалдауға (жалға) беруді;

      ауыл шаруашылығы техникасы мен жабдығын мүліктік жалдауға (жалға) беруді;

      есептеуіш техниканы қоса алғанда, кеңсе машиналары мен жабдығын мүліктік жалдауға (жалға) беруді;

      спорттық білім және бос уақытты ұйымдастыру мамандарына білім беру саласында көрсетілетін қызметтерді;

      мәдениет саласындағы білім берудің көрсетілетін қызметтерін;

      басқа да білім беру саласында көрсетілетін қызметтерді;

      қосалқы білім беру қызметтерін;

      өнер саласындағы қызметті;

      компьютерлерді және перифериялық жабдықты жөндеуді;

      коммуникациялық жабдықты жөндеуді;

      жеке тұтыну заттарын және тұрмыстық тауарларды жөндеуді;

      шаштараз қызметтерін;

      маникюрді және педикюрді;

      ветеринариялық көрсетілетін қызметтерді;

      жер учаскелерін өңдеу бойынша көрсетілетін қызметтерді;

      тұрғын үй-жайларды жинау және үй шаруашылығын жүргізу бойынша көрсетілетін қызметтерді;

      базарларда, вокзалдарда жүк тасушылар көрсететін қызметтерді;

      музыкалық аспаптарды жасауды және жөндеуді;

      үй жануарларын бағуды жүзеге асыратын дара кәсiпкерлер қолдануға құқылы.

      2. Патент негiзiндегі арнаулы салық режимiн қолдану үшiн тұрған жеріндегі салық органына патент құнының есеп-қисабы (бұдан әрi осы тараудың мақсатында – есеп-қисап) ұсынылады.

      Есеп-қисапты қағаз жеткізгіште немесе электрондық нысанда, оның ішінде "электрондық үкімет" веб-порталы арқылы:

      1) жаңадан құрылған дара кәсіпкерлер – Қазақстан Республикасының рұқсаттар және хабарламалар туралы заңнамасында айқындалған тәртіппен дара кәсіпкер ретінде тіркеу есебіне қою үшін хабарлама берілген күннен бастап үш жұмыс күнінен кешіктірмей;

      2) жалпыға бірдей белгіленген тәртіптен немесе өзге де арнаулы салық режимінен ауысуды жүзеге асыратын дара кәсіпкерлер – патент негізінде арнаулы салық режимі қолданылатын айдың 1-күніне дейін;

      3) кезекті патентті алу үшін патент негізіндегі арнаулы салық режимін қолданатын дара кәсіпкерлер – алдыңғы патенттің қолданылу мерзімі немесе салықтық есептілікті табыс етуді тоқтата тұру мерзімі өткенге дейін ұсынады.

      3. Есеп-қисап патенттің құнын есептеуге арналған салықтық есептілік болып табылады.

      Патенттің құны осы Кодекстің 686-бабына сәйкес есептеледі.

      4. Салық төлеуші патенттің құнын төлеуді есеп-қисап ұсынылғанға дейін жүргізеді.

      Патент құны екінші деңгейдегі банктер немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдар арқылы төленген жағдайда төлем құжатының деректемелеріне сұрау салуда көрсетілген кезде "электрондық үкіметтің" веб-порталында қалыптастырылатын "электрондық үкіметтің" төлем шлюзінің хабарламасы электрондық нысанда ұсынылатын есеп-қисапқа қоса беріледі.

      Қағаз жеткізгіштегі есеп-қисаппен бір мезгілде патент құнының төленгенін растайтын құжаттар ұсынылады.

      5. Электрондық нысанда, оның ішінде "электрондық үкімет" веб-порталы арқылы табыс етілген есеп-қисапта дара кәсіпкерлер патент құнына қосылатын салықтар және әлеуметтік төлемдер сомаларын төлеу бойынша төлем құжаттарының деректемелерін көрсетеді.

      Дара кәсіпкерлер есеп-қисапты табыс еткеннен кейін салық органы есеп-қисап ұсынылған күннен кейінгі бір жұмыс күні ішінде салық органының ақпараттық жүйесінде патент қалыптастыруды жүргізеді.

      Патенттің нысанын уәкілетті орган бекітеді.

      6. Егер осы тармақта өзгеше көзделмесе, патент негізіндегі арнаулы салық режимі бір салықтық кезең шегінде кемінде бір ай қолданылады.

      Патент негізіндегі арнаулы салық режимін:

      1) ағымдағы салықтық кезеңнің соңғы айында жаңадан тіркелген;

      2) ағымдағы салықтық кезеңнің соңғы айында салықтық есептілікті табыс етудің тоқтатыла тұру мерзімі аяқталғанға дейін немесе аяқталғаннан кейін қызметін қайта бастаған дара кәсіпкерлер бір айдан кем мерзім ішінде қолданады.

      7. Патент негізіндегі арнаулы салық режимін қолданатын дара кәсіпкерлер салықтық есептілікті ұсынуды тоқтата тұру үшін осы Кодекстің 214-бабында айқындалған тәртіппен салықтық өтінішті тұрған жеріндегі салық органына ұсынады.

686-бап. Патент құнын есептеу

      1. Патент құнына жеке табыс салығы (төлем көзінен ұстап қалатын жеке табыс салығынан басқа) мен әлеуметтік төлемдердің төлеуге жататын сомалары қосылады.

      2. Патент құнына кіретін жеке табыс салығының сомасын есептеу салық салу объектісіне 1 пайыз мөлшеріндегі мөлшерлемені қолдану жолымен жүргізіледі.

      2-1. 01.01.2022 дейін қолданыста болды - ҚР 25.12.2017 № 121-VI Заңымен.

      3. Патент құнына кіретін әлеуметтік төлемдерді есептеу Қазақстан Республикасының Әлеуметтік кодексіне және "Міндетті әлеуметтік медициналық сақтандыру туралы" Қазақстан Республикасының Заңына сәйкес жүргізіледі.

      4. Егер патенттің қолданылу мерзімі ішінде іс жүзінде алынған кіріс сомасы есеп-қисапта көрсетілген кіріс мөлшерінен асса, дара кәсіпкерлер бес жұмыс күні ішінде асқан сомаға қосымша салықтық есептілік түрінде есеп-қисапты ұсынуға және осы сомадан салықтар төлеуді жүргізуге міндетті.

      Егер іс жүзінде алынған кіріс сомасы осы Кодекстің 683-бабы 2-тармағының 2) тармақшасында белгіленген шекті кіріс мөлшерінен асқан жағдайда, осы тармақтың ережелері қолданылмайды.

      Көрсетілген есеп-қисаптың негізінде бұрын қалыптастырылған патенттің орнына жаңа патент қалыптастырылады.

      5. Егер патенттің қолданылу мерзімі ішінде нақты алынған кіріс сомасы (оның мерзімінен бұрын тоқтатылатын жағдайларын ескере отырып) есеп-қисапта көрсетілген кірістің мөлшерінен аз болса, дара кәсіпкерлер патент құнының азаю сомасына қосымша салықтық есептілік түрінде есеп-қисапты табыс етуге құқылы.

      Көрсетілген жағдайда артық төленген салық сомаларын қайтару осы Кодекстің 11-тарауында айқындалған тәртіппен жүргізіледі.

      6. Іс жүзінде алынған кіріс сомасы осы Кодекстің 683-бабы 2-тармағының 2) тармақшасында белгіленген шекті кіріс сомасынан асқан жағдайда, осы Кодекстің 679-бабында белгіленген жалпыға бірдей белгіленген тәртіпті немесе өзге де арнаулы салық режимін қолдану басталған күннен бастап алынған дара кәсіпкердің кірісіне тиісінше жалпыға бірдей белгіленген тәртіппен немесе арнаулы салық режимінде айқындалған тәртіппен салық салынады.

      7. Дара кәсiпкер әрекетке қабiлетсiз деп танылған жағдайды қоспағанда, патенттiң қолданылу мерзiмi өткенге дейiн кәсiпкерлiк қызмет тоқтатылған кезде салықтың енгiзiлген сомасы қайтаруға және қайта есептеуге жатпайды.

      Ескерту. 686-бапқа өзгеріс енгізілді - ҚР 25.12.2017 № 121-VI Заңымен (01.01.2018 бастап 01.01.2022 дейін қолданыста болады).

2-1-параграф. Арнаулы мобильді қосымша пайдаланылатын арнаулы салық режимі

      Ескерту. 77-тарау 2-1-параграфпен толықтырылды – ҚР 24.06.2021 № 53-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

686-1-бап. Арнаулы мобильді қосымша

      1. Арнаулы мобильді қосымша – осы параграфта белгіленген арнаулы салық режимін қолдану кезінде салықтық міндеттемелерді және әлеуметтік төлемдер бойынша міндеттемелерді орындаудың оңайлатылған тәртібін қолдану, салық төлеушінің электрондық цифрлық қолтаңбасы арқылы куәландырылған электрондық құжат негізінде дара кәсіпкер ретінде тіркеу есебіне қою (осындай тіркеу есебінен шығару) мақсаттары үшін уәкілетті орган әзірлеген мобильді қосымша.

      Арнаулы салық режимдерін қолдану кезінде салықтық міндеттемелерді және әлеуметтік төлемдер бойынша міндеттемелерді орындау мақсаттары үшін арнаулы мобильді қосымшаны пайдалану тәртібін уәкілетті орган айқындайды.

      2. Арнаулы мобильді қосымшада арнаулы мобильді қосымша пайдаланылатын немесе оңайлатылған декларация негізінде арнаулы салық режимін қолданатын, қосылған құн салығын төлеуші болып табылмайтын дара кәсіпкер мен жұмыстарды, көрсетілетін қызметтерді сатып алушы (клиент), алушы арасында есеп айырысуларды жүзеге асыру фактісін растайтын құжат ретінде арнаулы мобильді қосымшаның чегі қалыптастырылады.

      3. Арнаулы мобильді қосымшаның чегі мынадай ақпаратты:

      1) салық төлеушінің атауын;

      2) салық төлеушінің сәйкестендіру нөмірін;

      3) арнаулы мобильді қосымша чегінің реттік нөмірін;

      4) жұмыстар орындалған, қызметтер көрсетілген тұлғаның (заңды тұлғаның, дара кәсіпкердің) атауын, оның сәйкестендіру нөмірін қамтиды.

      Осы тармақшада көрсетілген ақпарат жұмыстар орындалған, қызметтер көрсетілген дара кәсіпкердің, заңды тұлғаның талап етуі бойынша, белгілі бір шығыстарға шегерімдерді растау мақсатында толтырылады;

      5) өткізілетін тауар санаты, орындалған жұмыстар, көрсетілген қызметтер үшін ақы төлеу күні мен уақытын;

      6) өткізілетін тауар санатының, орындалған жұмыстардың, көрсетілген қызметтердің құнын (өлшем бірлігі үшін);

      7) өткізілетін тауар санатының, орындалған жұмыстардың, көрсетілген қызметтердің атауын;

      8) өткізілетін тауарлар санаттарының, орындалған жұмыстардың, көрсетілген қызметтердің көлемін (олардың өлшем бірліктерімен);

      9) өткізілетін тауарлар санаттарының, орындалған жұмыстардың, көрсетілген қызметтердің жалпы құнын;

      10) арнаулы мобильді қосымшаның чегі туралы ақпаратты кодталған түрде қамтитын штрих-кодты қамтиды.

      Осы тармақтың мақсаты үшін тауар санаты деп функционалдық мақсаты бойынша біріктірілген тауарлар тобы түсініледі.

      4. Арнаулы мобильді қосымша пайдаланылатын немесе оңайлатылған декларация негізінде арнаулы салық режимін қолданатын дара кәсіпкерлер екінші деңгейдегі банктің немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымның, электрондық алаңдар операторының мобильді қосымшасын пайдаланған кезде оларға арнаулы мобильді қосымшаның чектерін қалыптастыруға уәкілеттік беруге құқылы.

      Осы бапта электрондық алаң операторы деп Интернетте орналастырылған, электрондық форматта делдалдық қызметтерді көрсетуге, жұмыстарды орындауға арналған ақпараттық жүйелердің операторы түсініледі.

      5. Уәкілеттік берілген екінші деңгейдегі банктердің, банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдардың, электрондық алаң операторларының арнаулы мобильді қосымшаға операциялар бойынша мәліметтерді беру мақсаттары үшін салық органдарымен өзара іс-қимыл жасау тәртібін уәкілетті орган Қазақстан Республикасының Ұлттық Банкімен келісу бойынша айқындайды.

      6. Арнаулы мобильді қосымшаның чегін салық төлеуші қолма-қол ақшамен және (немесе) қолма-қол ақшасыз төлемдерді қабылдауға арналған жүйені (құрылғыны) пайдаланып есеп айырысу кезінде жұмыстар мен көрсетілетін қызметтерді сатып алушыға (клиентке), алушыға, оның ішінде олар көрсеткен электрондық пошта мекенжайына беруге тиіс.

      Қолма-қол ақшасыз нысанда есеп айырысулардың өзге нысандары кезінде арнаулы мобильді қосымшаның чегі есеп айырысулар жүргізілген күннен бастап күнтізбелік үш күннен кешіктірілмей қалыптастырылуға және жұмыстарды, көрсетілетін қызметтерді сатып алушыға (клиентке), алушыға, оның ішінде олар көрсеткен электрондық пошта мекенжайына берілуге тиіс.

      7. Арнаулы мобильді қосымша арнаулы мобильді қосымшаның чектері және өзге де көздерден алынған кірістер туралы басқа да мәліметтер негізінде кірістер тізілімін қалыптастырады.

      8. Арнаулы мобильді қосымшаны оңайлатылған декларация негізінде арнаулы салық режимін қолданатын дара кәсіпкерлер арнаулы мобильді қосымшаның чегін қалыптастыру және беру үшін, жеке табыс салығы мен әлеуметтік төлемдерді есептеу, оларды төлеу және оңайлатылған декларацияны ұсыну бойынша салықтық міндеттемелерді орындау үшін пайдалана алады.

      Ескерту. 686-1-бапқа өзгеріс енгізілді – ҚР 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен.

686-2-бап. Қолдану тәртібі

      1. Осы Кодекстің 683-бабында шағын бизнес субъектілері үшін белгіленген шарттарға сәйкес келуден бөлек:

      1) жұмыскерлердің еңбегін пайдаланбайтын;

      2) қызметін өзіндік кәсіпкерлік нысанында жүзеге асыратын;

      3) мынадай қызмет түрлерінің біреуін немесе бірнешеуін:

      сылақ жұмыстарын;

      ағаш ұсталығы мен ағаш шеберлігі жұмыстарын;

      еден жабу және қабырға қаптау жөніндегі жұмыстарды;

      бояу және шынылау жұмыстарын;

      такси қызметін;

      автомобиль көлігімен жүк тасымалдауды;

      сыйақы үшін немесе шарт негізінде жылжымайтын мүлікті басқаруды;

      фотография саласындағы қызметті;

      аударма (ауызша және жазбаша) ісін;

      мүліктік жалдауға (жалға) тапсыруды;

      көлік құралдарын мүліктік жалдауға (жалға) тапсыруды;

      ойын-сауық және спорттық мүкәммалды прокаттауды және мүліктік жалдауды (жалға беруді);

      бейнежазбалар мен дискілерді прокаттауды;

      өзге де жеке тұтыну заттарын және тұрмыстық тауарларды прокаттауды және мүліктік жалдауды (жалға беруді);

      ауыл шаруашылығы техникасы мен жабдығын мүліктік жалдауға (жалға) тапсыруды;

      есептеуіш техниканы қоса алғанда, офис машиналары мен жабдығын мүліктік жалдауға (жалға) тапсыруды;

      спорттық білім және бос уақытты ұйымдастыру мамандарына білім беру саласында көрсетілетін қызметтерді;

      мәдениет саласында көрсетілетін білім беру қызметтерін;

      өзге де білім беру саласында көрсетілетін қызметтерді;

      қосалқы білім беру қызметтерін;

      өнер саласындағы қызметті;

      компьютерлерді және перифериялық жабдықты жөндеуді;

      коммуникациялық жабдықты жөндеуді;

      жеке тұтыну заттарын және тұрмыстық тауарларды жөндеуді;

      шаштараз қызметтерін;

      маникюрді және педикюрді;

      ветеринариялық көрсетілетін қызметтерді;

      жер учаскелерін өңдеу бойынша көрсетілетін қызметтерді;

      тұрғын үй-жайларды жинау және үй шаруашылығын жүргізу бойынша көрсетілетін қызметтерді;

      базарларда, вокзалдарда жүк тасушылар көрсететін қызметтерді;

      музыкалық аспаптар жасауды және жөндеуді;

      үй жануарларын бағуды;

      пошта жөнелтілімдерін жеткізу жөніндегі көрсетілетін қызметтерді қоспағанда, курьерлік жеткізуді жүзеге асыратын;

      4) осы Кодекстің 367-бабы 1-тармағының 1) тармақшасында көрсетілген қосылған құн салығын төлеушілер болып табылмайтын дара кәсіпкерлер арнаулы мобильді қосымша пайдаланылатын арнаулы салық режимін қолдануға құқылы.

      2. Арнаулы мобильді қосымша пайдаланылатын арнаулы салық режимі таңдалған күн арнаулы мобильді қосымша пайдаланылатын арнаулы салық режимін қолдану басталған күн деп есептеледі.

      3. Арнаулы мобильді қосымша пайдаланылатын арнаулы салық режимінен басқа арнаулы салық режимдеріне немесе жалпыға бірдей белгіленген салық салу тәртібіне ауысқан кезде қолданылатын салық салу режимі туралы тиісті хабарлама ұсынылған айдың соңғы күні режимнің аяқталған күні болып табылады.

      4. Қазақстан Республикасының Әлеуметтік кодексіне сәйкес интернет-платформаларды пайдалана отырып, көрсетілген қызметтер немесе орындалған жұмыстар үшін алған кірістері бойынша дара кәсіпкерлер арнаулы мобильдік қосымша пайдаланылатын арнаулы салық режимін қолданады.

      Бұл ретте мұндай дара кәсіпкер осы тармақтың бірінші бөлігінде көрсетілмеген кірістер бойынша осы Кодекске сәйкес өзге де арнаулы салық режимдерін немесе жалпыға бірдей белгіленген салық салу тәртібін қолдануға құқылы.

      Ескерту. 686-2-бапқа өзгерістер енгізілді – ҚР 20.03.2023 № 213-VII (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 01.07.2024 № 105-VIII (алғашқы ресми жарияланған күнінен бастап күнтізбелік алпыс күн өткен соң қолданысқа енгізіледі) Заңдарымен.

686-3-бап. Арнаулы мобильдік қосымша пайдаланылатын арнаулы салық режимін қолдану кезінде жеке табыс салығы мен әлеуметтік төлемдерді есептеу тәртібі

      Ескерту. 686-3-баптың тақырыбы жаңа редакцияда – ҚР 01.07.2024 № 105-VIII (алғашқы ресми жарияланған күнінен бастап күнтізбелік алпыс күн өткен соң қолданысқа енгізіледі) Заңымен.

      1. Жеке табыс салығының сомасын есептеу салық салу объектісіне 1 пайыз мөлшеріндегі мөлшерлемені қолдану жолымен арнаулы мобильдік қосымша арқылы жүргізіледі.

      2. Арнаулы мобильдік қосымша әлеуметтік төлемдер сомаларын есептеуді Қазақстан Республикасының Әлеуметтік кодексіне және "Міндетті әлеуметтік медициналық сақтандыру туралы" Қазақстан Республикасының Заңына сәйкес жүргізеді.

      3. Жеке табыс салығының және әлеуметтік төлемдердің сомасын есептеу арнаулы мобильді қосымша арқылы ай сайын есепті айдан кейінгі айдың 15-күнінен кешіктірілмей жүргізіледі.

      4. Жеке табыс салығы мен әлеуметтік төлемдер есепті айдан кейінгі айдың 25-күнінен кешіктірілмей төленуге жатады.

      Ескерту. 686-3-бапқа өзгеріс енгізілді – ҚР 01.07.2024 № 105-VIII (алғашқы ресми жарияланған күнінен бастап күнтізбелік алпыс күн өткен соң қолданысқа енгізіледі) Заңымен.

3-параграф. Оңайлатылған декларация негiзiндегi арнаулы салық режимi

687-бап. Оңайлатылған декларация бойынша салықтарды есептеу

      1. Салықтарды оңайлатылған декларация бойынша есептеуді салық төлеуші салық салу объектiсiне есептi салықтық кезең үшін 3 пайыз мөлшерiндегi мөлшерлемені қолдану арқылы дербес жүргiзедi.

      2. Егер есепті кезеңнің қорытындылары бойынша жұмыскерлердiң орташа айлық жалақысы республикалық бюджет туралы заңда белгіленген және салықтық кезеңнің бірінші күніне қолданыста болатын айлық есептік көрсеткіштің дара кәсіпкерлерде – кемінде 23 еселенген, заңды тұлғаларда кемінде 29 еселенген мөлшерін құраса, осы баптың 1-тармағына сәйкес салықтық кезең үшін есептелген салық сомасы жұмыскерлердiң орташа тiзiмдiк саны негiзге алына отырып, әрбiр жұмыскер үшiн салық сомасының 1,5 пайызы мөлшерiндегi сомаға азайтылу жағына қарай түзетiлуге жатады.

      2-1. 01.01.2022 дейін қолданыста болды - ҚР 25.12.2017 № 121-VI Заңымен.

      3. Осы Кодекстің 683-бабында белгіленген арнаулы салық режимін қолдану талаптарына сәйкес келмеу жағдайлары туындаған кезде, салық төлеушінің жалпыға бірдей белгіленген тәртіпті немесе өзге де арнаулы салық режимін қолдану басталған күннен бастап алынған кірісі тиісінше жалпыға бірдей белгіленген тәртіппен немесе өзге де арнаулы салық режимінде белгіленген тәртіппен салық салуға жатады.

      Ескерту. 687-бапқа өзгеріс енгізілді - ҚР 26.12.2018 № 203-VI (01.01.2019 бастап қолданысқа енгізіледі); 25.12.2017 № 121-VI (01.01.2019 бастап 01.01.2020 дейін қолданыста болады); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңдарымен.

688-бап. Оңайлатылған декларацияны тапсыру мен салықтарды төлеу мерзімдері

      1. Оңайлатылған декларация салық төлеушінің тұрған жеріндегі салық органына есепті салықтық кезеңнен кейінгі екінші айдың 15-күнінен кешіктірілмей тапсырылады.

      2. Оңайлатылған декларацияда көрсетілген салықтарды бюджетке төлеу жеке (корпоративтік) табыс салығы мен әлеуметтiк салық түрiнде есепті салықтық кезеңнен кейiнгi екінші айдың 25-күнінен кешіктірілмей жүргiзiледi.

      Бұл ретте жеке (корпоративтік) табыс салығы – оңайлатылған декларация бойынша есептелген салық сомасының 1/2 мөлшерiнде, әлеуметтiк салық Қазақстан Республикасының Әлеуметтік кодексіне және осы Кодекстің 89-1-тарауына сәйкес есептелген Мемлекеттiк әлеуметтiк сақтандыру қорына әлеуметтiк аударымдар сомасын немесе бірыңғай төлемдегі әлеуметтік аударымдардың үлесіне тура келетін әлеуметтік аударымдардың сомасын шегергендегі оңайлатылған декларация бойынша есептелген салық сомасының 1/2 мөлшерiнде төленуге жатады.

      Мемлекеттiк әлеуметтiк сақтандыру қорына әлеуметтiк аударымдар сомасы әлеуметтiк салық сомасынан асып кеткен кезде әлеуметтiк салық сомасы нөлге тең деп есептеледі.

      3. Оңайлатылған декларацияда төлем көзінен ұстап қалатын жеке табыс салығының, әлеуметтік төлемдердің және (немесе) бірыңғай төлемнің бюджетке төленуге жататын сомалары көрсетіледі.

      Ескерту. 688-бапқа өзгеріс енгізілді – ҚР 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен.

689-бап. Жекелеген салық түрлерін, әлеуметтік төлемдерді және бірыңғай төлемді есептеу, төлеу және олар бойынша салықтық есептілікті ұсыну

      Ескерту. 689-баптың тақырыбына өзгеріс енгізілді – ҚР 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен.

      Оңайлатылған декларацияның негізінде арнаулы салық режимін қолданатын салық төлеуші төлем көзінен ұстап қалатын жеке табыс салығының сомаларын есептеуді, төлеуді және әлеуметтік төлемдерді аударуды жалпыға бірдей белгіленген тәртіппен және (немесе) осы Кодекстің 89-1-тарауында көзделген тәртіппен жүргізеді.

      Бұл ретте төлем көзінен ұстап қалатын жеке табыс салығының, әлеуметтік төлемдердің және (немесе) бірыңғай төлемнің есептелген сомалары осы Кодекстің 688-бабында айқындалған тәртіппен және мерзімдерде тапсырылатын оңайлатылған декларацияда көрсетіледі.

      Ескерту. 689-бапқа өзгеріс енгізілді – ҚР 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен.

4-параграф. Тіркелген шегерім пайдаланылатын арнаулы салық режимі

690-бап. Салық салу объектісі

      1. Тіркелген шегерім пайдаланылатын арнаулы салық режимін қолданатын салық төлеуші үшін салық салу объектісі осы Кодекстің 691-бабының 4-тармағында көзделген түзетулерді есепке алғандағы кіріс пен осы параграфта көзделген шегерімдер арасындағы айырма ретінде айқындалатын салық салынатын кіріс болып табылады.

      2. Заңды тұлғаның немесе дара кәсіпкердің кірісі осы тұлғалардың Қазақстан Республикасында және оның шегінен тыс жерлерде салықтық кезең ішінде алынуға жататын (алынған) кірістерінен тұрады.

      3. Осы параграфтың мақсатында кіріс ретінде мыналар:

      1) жарғылық капиталға салым ретінде алынған мүліктің құны;

      2) акционер алатын (алған), оның ішінде заңды тұлға таратылған кезде немесе жарғылық капитал азайтылған кезде мүлікті бөлгенде бұрын енгізілгеннің орнына алынатын (алынған) мүліктің мүлікті бөлу пропорционалды жүзеге асырылатын акциялар санына келетін төленген жарғылық капитал мөлшеріндегі құны;

      3) қатысушы, құрылтайшы алатын (алған), оның ішінде заңды тұлға таратылған кезде немесе жарғылық капитал азайтылған кезде мүлікті бөлгенде, сондай-ақ қатысушыға, құрылтайшыға заңды тұлғадағы қатысу үлесін немесе оның бір бөлігін қайтару кезінде бұрын енгізілгеннің орнына алынатын (алынған) мүліктің мүлікті бөлу пропорционалды жүзеге асырылатын қатысу үлесіне келетін төленген жарғылық капитал мөлшеріндегі, бірақ оны сатып алуға және (немесе) пайдасына мүлікті бөлу жүзеге асырылатын қатысушы жүргізген жарғылық капиталға жарналарды төлеуге шеккен шығындар сомасынан аспайтын құны;

      4) эмитент өзі шығарған акцияларды орналастырудан алған мүліктің құны;

      5) мүлікті беретін салық төлеуші үшін – өтеусіз негізде берілген мүліктің құны;

      6) Қазақстан Республикасының салық заңнамасына сәйкес есептен шығарылған өсімпұл мен айыппұлдар сомасы;

      7) егер осындай тауар бірлігінің құны республикалық бюджет туралы заңда тиісті қаржы жылына белгіленген және осындай алу күніне қолданыста болатын айлық есептік көрсеткіштің 5 еселенген мөлшерінен аспайтын болса, жарнамалық мақсатта өтеусіз (оның ішінде сыйға тарту түрінде) алынған тауардың құны;

      8) осы Кодексте көзделген жағдайларда салықтық міндеттеменің мөлшерін азайту сомасы;

      9) егер осы Кодекстің 7-бөлімінде өзгеше көзделмесе, басқа тұлғадан алынуға жататыннан (алынғаннан) басқа, халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес бухгалтерлік есепте кіріс деп танылатын активтердің және (немесе) міндеттемелердің құнын өзгертуге байланысты туындайтын кіріс;

      10) халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес активтерді қайта бағалауға арналған резервтерді азайту есебінен бөлінбеген пайданы ұлғайту;

      11) халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес іс жүзінде орындалуға жататын міндеттеменің мөлшері мен бухгалтерлік есепте танылған осы міндеттеменің құны арасындағы оң айырма түрінде бухгалтерлік есептегі міндеттеменің танылуымен байланысты туындайтын кіріс;

      12) мүліктің, оның ішінде осы Кодекстің 243-бабының 8-тармағына сәйкес алынған жұмыстардың, көрсетілетін қызметтердің құны;

      13) оң бағамдық айырма сомасының теріс бағамдық айырма сомасынан асып кетуі;

      14) міндеттемелерді есептен шығарудан түсетін кіріс;

      15) күмәнді міндеттемелер бойынша кіріс;

      16) дара кәсіпкер болып табылмайтын жалға алушы жеке тұлғаның, егер көрсетілген шығыстар мыналарға:

      Қазақстан Республикасының тұрғын үй заңнамасына сәйкес кондоминиум объектісінің ортақ мүлкін күтіп-ұстауға;

      "Тұрғын үй қатынастары туралы" Қазақстан Республикасының Заңында көзделген коммуналдық көрсетілетін қызметтер ақысын төлеуге;

      тұрғынжайды, тұрғын үй-жайды (пәтерді) жөндеуге жұмсалған жалға алу төлемақысына қосылмайтын болса, тұрғынжайды, тұрғын үй-жайды (пәтерді) мүліктік жалдау (жалға алу) кезінде шеккен шығыстары;

      17) тіркелген активтердің шығып қалуынан түсетін кіріс қаралмайды.

      Бұл ретте тіркелген шегерім пайдаланылатын арнаулы салық режимін қолданатын салық төлеуші тіркелген активтерді есепке алуды жүргізбейді.

      4. Осы парагрфтың мақсаттары үшiн дара кәсiпкердiң кірісі ретiнде:

      1) төлем көзiнен мұндай салықтың ұстап қалғанын растайтын құжаттар болған кезде бұрын төлем көзiнен жеке табыс салығы салынған дивидендтер, сыйақылар, ұтыстар;

      2) Қазақстан Республикасының заңнамасында белгіленген мөлшерде бюджет есебінен төленетін атаулы әлеуметтік көмек, жәрдемақылар мен өтемақылар;

      3) стипендиялар;

      4) қайырымдылық көмек;

      5) гуманитарлық көмек түрінде алынған мүліктің құны;

      6) мүлiктiк кіріс;

      7) жұмыскердің кірісі;

      8) материалдық залалды өтеудің сот шешiмi бойынша тағайындалған сомасы түрінде өзі алған кірістер қаралмайды.

      Ескерту. 690-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2018 бастап қолданысқа енгізіледі) Заңымен.

691-бап. Кірістер

      1. Осы параграфтың мақсаттары үшін салық төлеушінің кірісіне:

      1) заңды тұлға үшін – осы Кодекстің 690-бабының 3-тармағында көрсетілгендерді;

      2) дара кәсіпкер үшін – осы Кодекстің 690-бабының 3 және 4-тармақтарында көрсетілгендерді қоспағанда, барлық кіріс түрлері қосылады.

      2. Кірісті халықаралық қаржылық есептік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес тану осы Кодекске сәйкес кірісті айқындау және тану тәртібінен өзгеше болған жағдайда, көрсетілген кіріс салық салу мақсаттары үшін осы Кодексте айқындалған тәртіппен есепке алынады.

      3. Салық төлеушінің осы баптың 4-тармағына сәйкес кірістерді түзетуге құқығы бар. Бұл ретте жылдық жиынтық кіріс осы баптың 4-тармағына сәйкес түзетулерді ескере отырып, теріс мәнге ие болуы мүмкін.

      4. Осы параграфтың мақсаттары үшін бұрын танылған кіріс сомасы шегінде есепті салықтық кезеңнің кіріс мөлшерін ұлғайту немесе есепті салықтық кезеңнің кіріс мөлшерін азайту түзету деп танылады.

      Осы бапта көрсетілген кірістер:

      1) тауарлар толық немесе ішінара қайтарылған;

      2) мәміле шарттары өзгертілген;

      3) өткізілген немесе сатып алынған тауарлар, орындалған жұмыстар, көрсетілген қызметтер үшін бағалар, өтемақылар өзгертілген;

      4) баға шегерістері, сату шегерістері;

      5) шарт талаптары негізге алына отырып, өткізілген немесе сатып алынған тауарлар, орындалған жұмыстар, көрсетілген қызметтер үшін ұлттық валютамен төлеуге жататын сомалар өзгертілген;

      6) заңды тұлғадан, дара кәсіпкерден, Қазақстан Республикасында қызметті тұрақты мекеме арқылы жүзеге асыратын бейрезидент-заңды тұлғадан осындай тұрақты мекеменің қызметіне қатысты талаптар бойынша, сондай-ақ Қазақстан Республикасында қызметті тұрақты мекеме құруға алып келмейтін филиал, өкілдік арқылы жүзеге асыратын бейрезидент-заңды тұлғаның филиалынан, өкілдігінен талапты есептен шығарған жағдайларда түзетуге жатады.

      Осы тармақшада көзделген кірісті түзету:

      дебитор-салық төлеуші таратылған кезде оны тарату балансын бекіту күніне кредитор-салық төлеуші талап қоймаған;

      заңды күшіне енген сот шешімі бойынша салық төлеуші талапты есептен шығарған жағдайларда азайту жағына қарай жүзеге асырылады.

      Осы тармақшада көзделген түзету талаптың туындауын растайтын бастапқы құжаттар болған кезде есептен шығарылған талаптың және бұрын осындай талап бойынша танылған кірістің сомасы шегінде жүргізіледі.

      Осы тармақтың екінші бөлігінің 1) – 5) тармақшаларында көзделген түзету осындай түзетуді жүзеге асыру үшін жағдайлардың басталғанын растайтын бастапқы құжаттар болған кезде жүргізіледі.

      Кірістерді түзету осы бапта көзделген жағдайлар басталған салықтық кезеңде жүргізіледі.

      Осы бапта көзделген жағдайлар басталған кезеңде кіріс болмаған немесе сол кезеңде мөлшерін төмендету жағына түзетуді жүзеге асыру үшін оның мөлшері жеткіліксіз болған жағдайда, түзету бұрын кіріс түзетуге жатады деп танылған салықтық кезеңде жүргізіледі.

      5. Егер нақ сол кірістер кірістердің бірнеше баптарында көрсетілуі мүмкін жағдайда олар кіріске бір рет қосылады.

      Салық салу мақсаттары үшін кірісті тану күні осы параграфтың ережелеріне сәйкес айқындалады.

      Ескерту. 691-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2018 бастап қолданысқа енгізіледі) Заңымен.

692-бап. Шегерімге жатқызылатын шығыстарды айқындау тәртібі

      1. Осы Кодекстің 7-бөліміне сәйкес шегерiмге жатпайтын шығыстарды қоспағанда, салық төлеушiнiң кіріс алуға бағытталған қызметті жүзеге асырумен байланысты осы бапта көзделген шығыстары салық салынатын кірісті айқындау кезiнде шегерiмге жатады.

      2. Осы параграфтың мақсатында шығыстардың мынадай түрлері:

      1) тауарларды сатып алуға;

      2) осы Кодекстің 257-бабына сәйкес шегерімге жатқызылуы тиіс жұмыскерлердің есептелген кірістері мен жеке тұлғаларға өзге де төлемдер бойынша;

      3) осы Кодекстің 263-бабына сәйкес шегерімге жатқызылуы тиіс салық және бюджетке төленетін төлемдерді төлеуге;

      4) осы Кодекстің 244-бабына сәйкес шегерімге жатқызылуы тиіс қызметтік іссапарлар кезіндегі өтемақылардың сомалары;

      5) кәсіпкерлік мақсаттарда пайдаланылатын, көрсетілетін байланыс қызметтеріне, электр энергиясына, суға, жылу энергиясына, газға ақы төлеуге арналған шығыстар;

      6) жалға алушының кәсіпкерлік мақсаттарда пайдаланылатын, жалға алынатын мүлікке қатысты жүргізген шығыстары шегерімге жатады.

      3. Дара кәсіпкердің салық салынатын кірісті айқындау кезінде, егер ол оларды жеке тұлға ретінде, оның ішінде салық агентінде де қолданбаса, 342-бапта көзделген салықтық шегерімдерді қолдануға құқығы бар.

      4. Осы Кодексте көзделген жағдайларда шегерімге жатқызылатын шығыстардың мөлшері белгіленген нормалардан аспауға тиіс.

      5. Егер осы Кодекстің 693-бабында өзгеше белгіленбесе, салық төлеуші осындай шығыстар оның кіріс алуға бағытталған қызметімен байланысты екенін растайтын құжаттар болған кезде шегерiмдердi жүргiзедi.

      Бұл шығыстар, халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес айқындалатын болашақтағы кезеңдердің шығыстарын қоспағанда, олардың іс жүзінде шеккен салықтық кезеңінде шегерiмге жатады.

      6. Халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес айқындалатын болашақтағы кезеңдердің шығыстары олардың жатқызылатын салықтық кезеңде шегерiмге жатады.

      7. Салық төлеушінің осы бапта көрсетілген шығыстары осы Кодекстің 691-бабының 4-тармағында көзделген жағдайларда түзетілуге жатады.

      Бұл ретте бұрын шегерім болып танылған сома шегінде есепті салықтық кезеңнің шегерім мөлшерін ұлғайту немесе есепті салықтық кезең шегерімінің мөлшерін азайту осы параграфтың мақсаттары үшін түзету деп танылады.

      Ескерту. 692-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз) Заңымен.

693-бап. Қосымша тіркелген шегерім

      Тіркелген шегерім пайдаланылатын арнаулы салық режимін қолданатын салық төлеуші салық салынатын кірісті айқындау кезінде шегерімге жатқызылатын шығыстар сомасына осы Кодекстің 691-бабының 4-тармағында көзделген түзетулерді ескере отырып айқындалған кіріс сомасының 30 пайызынан аспайтын мөлшердегі тіркелген шегерім сомасын қосуға құқылы.

      Бұл ретте осы баптың бірінші бөлігінің ережелерін қолданған жағдайда тіркелген шегерімді қоса алғанда, шегерімге жатқызылатын шығыстардың жалпы сомасы осы Кодекстің 691-бабының 4-тармағында көзделген түзетулер ескеріле отырып, кіріс сомасының 70 пайызынан аспауға тиіс.

694-бап. Салық салынатын кірісті азайту

      1. Салық төлеушінің салық салынатын кірісті мүгедектігі бар адамдардың еңбегіне ақы төлеуге жұмсалған шығыстардың 2 еселенген мөлшеріне және мүгедектігі бар адамдар жалақысынан және басқа да төлемдерден есептелген әлеуметтік салық сомасының 50 пайызына азайтуға құқығы бар.

      2. Заңды тұлғаның салық салынатын кірісті мынадай шығыс түрлеріне:

      1) табиғи және техногендік сипаттағы төтенше жағдайлар туындаған жағдайда гуманитарлық көмек түрінде алынған және мақсаты бойынша пайдаланылған мүліктің құнын;

      2) егер осы тармақтың 3) тармақшасында өзгеше белгіленбесе, заңды тұлға шығарған акцияларды немесе заңды тұлғадағы немесе консорциумдағы қатысу үлестерiн өткiзу кезіндегі құн өсімінен түсетін кірістерді бір мезгілде мынадай:

      акцияларды немесе қатысу үлестерін өткізу күніне салық төлеушінің осы акцияларды немесе қатысу үлестерін үш жылдан астам иеленуі;

      эмитент-заңды тұлғаның немесе қатысу үлесі өткізілетін заңды тұлғаның немесе қатысу үлесін консорциумда өткізетін осындай консорциумға қатысушының жер қойнауын пайдаланушы болып табылмауы;

      эмитент-заңды тұлға немесе қатысу үлесі өткізілетін заңды тұлға активтері құнының немесе қатысу үлесі өткізілетін консорциумға қатысушылар активтері жалпы құнының 50 пайыздан аспайтынын осындай өткiзу күнiне жер қойнауын пайдаланушылар (жер қойнауын пайдаланушы) болып табылатын тұлғалардың (тұлғаның) мүлкi құрауы талаптары орындалған кезде азайтуға құқығы бар.

      Осы тармақшада көрсетілген салық төлеушінің акцияларға немесе қатысу үлестеріне иелік ету мерзімі, егер мұндай акцияларды немесе қатысу үлестерін салық төлеуші бұрынғы меншік иелерінің қайта ұйымдастырылуы нәтижесінде алса, акцияларды немесе қатысу үлестерін бұрынғы меншік иелерінің иелену мерзімдері ескеріле отырып, жиынтығымен айқындалады.

      Осы тармақшаның мақсатында жерасты суларын өндіру құқығына ие болғандықтан ғана жер қойнауын пайдаланушы болып табылатын осындай пайдаланушы жер қойнауын пайдаланушы болып танылмайды;

      3) өткiзу күнi Қазақстан Республикасының аумағында жұмыс iстейтiн қор биржасының ресми тiзiмдерiнде болатын бағалы қағаздарды осы қор биржасында ашық сауда-саттық әдiсiмен өткiзуден туындайтын залалдарға азайтылған, өткiзу күнi Қазақстан Республикасының аумағында жұмыс iстейтiн қор биржасының ресми тiзiмдерiнде болатын бағалы қағаздарды осы қор биржасында ашық сауда-саттық әдiсiмен өткiзу кезiнде құн өсiмiнен түсетiн кірістерге азайтуға құқығы бар.

      3. Тіркелген шегерім пайдаланылатын арнаулы салық режимін қолданатын салық төлеуші салық салынатын кірісті осы параграфқа сәйкес салық салынатын кірісті айқындау кезінде шегерімге жатқызылуға тиіс жұмыскердің кірістері бойынша жұмыс берушінің есепті салықтық кезеңде есепке жазылған шығыстарының 1 еселенген мөлшеріне азайтуға құқығы бар.

      Осы тармақтың бірінші бөлігінде көзделген азайтуды салық төлеуші, егер осындай салық төлеуші жұмыскерлерінiң есепті салықтық кезең үшін орташа айлық жалақысы республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарына қолданыста болатын айлық есептік көрсеткіштің 47 еселенген мөлшерінен асқан жағдайда жүргізуге құқылы.

      Ескерту. 694-бапқа өзгеріс енгізілді - ҚР 26.12.2018 № 203-VI Заңымен (01.01.2019 бастап қолданысқа енгізіледі).

695-бап. Тіркелген шегерім пайдаланылатын арнаулы салық режимі бойынша салықтарды есептеу

      Таза кіріске салынатын корпоративтік табыс салығын және төлем көзiнен ұстап қалатын корпоративтік табыс салығын қоспағанда, тіркелген шегерім пайдаланылатын арнаулы салық режимін қолдану кезінде төленуге жататын корпоративтiк табыс салығы салықтық кезең үшiн мынадай тәртiппен есептеледi:

      осы Кодекстiң 313-бабының 1 немесе 2-тармақтарында белгiленген мөлшерлеменің және осы Кодекстің 690 және 691-баптарында көзделген кірістер мен осы Кодекстiң 692 және 693-баптарында көзделген шығыстар арасындағы айырма түрінде айқындалған, осы Кодекстiң 694-бабына сәйкес азайтылған салық салынатын кірістің көбейтіндісі,

      алу

      осы Кодекстiң 303-бабына сәйкес есепке жатқызу жүзеге асырылатын корпоративтік табыс салығының сомасы,

      алу

      осы Кодекстiң 302-бабының 2-тармағына сәйкес азайту жүзеге асырылатын ұтыс түріндегі кірістен төлем көзiнен салық кезеңінде ұстап қалған корпоративтік табыс салығының сомасы,

      алу

      сыйақы, дивидендтер түріндегі кірістен төлем көзiнен ұстап қалған корпоративтiк табыс салығының осы Кодекстің 302-бабының 3-тармағына сәйкес өткен салықтық кезеңдерден ауыстырылған сомасы,

      алу

      салықтық кезеңде сыйақы, дивидендтер түріндегі кірістен төлем көзiнен ұстап қалған корпоративтік табыс салығының осы Кодекстiң 302-бабының 2-тармағына сәйкес азайту жүзеге асырылатын сомасы.

      2. Төлем көзiнен ұстап қалатын жеке табыс салығын қоспағанда, тіркелген шегерім пайдаланылатын арнаулы салық режимін қолдану кезінде төленуге жататын жеке табыс салығы салықтық кезең үшiн мынадай тәртiппен есептеледi:

      осы Кодекстiң 320-бабының 1-тармағында белгiленген мөлшерлеменің және осы Кодекстің 690 және 691-баптарында көзделген кірістер мен осы Кодекстiң 692 және 693-баптарында көзделген шығыстар арасындағы айырма түрінде айқындалған, осы Кодекстiң 694-бабына сәйкес азайтылған салық салынатын кірістің көбейтіндісі.

696-бап. Тіркелген шегерім пайдаланылатын арнаулы салық режимі бойынша салық декларациясын тапсыру мен салықтарды төлеу тәртібі

      1. Тіркелген шегерім пайдаланылатын арнаулы салық режимін қолданатын салық төлеушілерге арналған декларация салық төлеушінің тұрған жеріндегі салық органына есепті салықтық кезеңнен кейінгі жылдың 31 наурызынан кешіктірілмейтін мерзімде тапсырылады.

      2. Тіркелген шегерім пайдаланылатын арнаулы салық режимін қолданатын салық төлеушілерге арналған декларацияда көрсетілген салықтарды бюджетке төлеу осы баптың 1-тармағында декларация тапсыру үшін белгіленген мерзімнен кейін күнтізбелік он күннен кешіктірілмейтін мерзімде салықтық кезеңнің қорытындысы бойынша жүргізіледі.

77-1-тарау. Бөлшек салықтың арнаулы салық режимі

      Ескерту. 77-1-тарау 01.01.2023 дейін қолданыста болды - ҚР 25.12.2017 № 121-VI Заңымен.

77-2-тарау. Бөлшек салықтың арнаулы салық режимі

      Ескерту. Кодекс 77-2-тараумен толықтырылды – ҚР 20.03.2023 № 213-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен.

696-3-бап. Бөлшек салықтың арнаулы салық режимін қолдану және оны қолдану кезінде салықтарды есептеу тәртібі

      1. Бөлшек салықтың арнаулы салық режимін мынадай шарттарға сәйкес келетін салық төлеушілер қолдануға құқылы:

      1) салықтық кезең ішіндегі жұмыскерлердің орташа тізімдік саны 200 адамнан аспайды;

      2) күнтізбелік жылдағы кірісі республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарына қолданыста болатын 600 000 айлық есептік көрсеткіштен аспайды;

      3) осы режимді қолдану мақсаттарында Қазақстан Республикасының Үкіметі айқындаған қызмет түрлерінің тек қана біреуін немесе бірнешеуін жүзеге асырады.

      2. Құрылтайшысы немесе қатысушысы бір мезгілде арнаулы салық режимін қолданатын басқа заңды тұлғаның құрылтайшысы немесе қатысушысы болып табылатын заңды тұлғалар бөлшек салықтың арнаулы салық режимін қолдануға құқылы емес.

      3. Бөлшек салықтың арнаулы салық режимі, төлем көзінен ұсталатын салықтарды қоспағанда, корпоративтік немесе жеке табыс салығын есептеудің ерекше тәртібін көздейді.

      4. Төлем көзінен ұсталатын салықтарды қоспағанда, корпоративтік немесе жеке табыс салығын есептеуді бөлшек салықтың арнаулы салық режимін қолдану кезінде салық төлеуші есепті салықтық кезең ішінде салық салу объектісіне мынадай мөлшердегі мөлшерлемені өз бетінше қолдану арқылы жүргізеді:

      егер осы тармақтың үшінші абзацында өзгеше көзделмесе, Қазақстан Республикасында және оның шегінен тыс жерлерде салықтық кезеңде алынған (алынуға жататын) кірістер бойынша – 4 %;

      корпоративтік немесе жеке табыс салығын есептеу үшін шығыстар сомаларын шегерімге жатқызу бойынша осы Кодекстің 242-бабы 3-2-тармағының нормаларын қолданатын салық төлеушілерге тауарларды өткізуден, жұмыстарды орындаудан, қызметтер көрсетуден алынған кірістер бойынша – 8 %.

      5. Жергілікті өкілді органдардың осы баптың 4-тармағының екінші абзацында белгіленген мөлшерлемені қызмет түріне және объектінің орналасқан жеріне қарай 50 пайыздан аспайтын мөлшерде төмендетуге құқығы бар.

      Бұл ретте жекелеген салық төлеушілер үшін мөлшерлемені жеке-дара азайтуға тыйым салынады.

      Мөлшерлеме мөлшерін азайту туралы мұндай шешімді жергілікті өкілді орган ол қолданысқа енгізілетін жылдың алдындағы жылдың 1 желтоқсанынан кешіктірмей қабылдайды, ол қабылданған жылдан кейінгі жылдың 1 қаңтарынан бастап қолданысқа енгізіледі және ресми жариялануға жатады.

      6. Бөлшек салықтың арнаулы салық режимін қолданатын салық төлеуші осы баптың 4-тармағының ережелеріне сәйкес қолданылатын мөлшерлемелер бойынша салық салынатын кірістер бойынша бөлек салықтық есепке алуды жүргізуге тиіс.

      7. Бөлшек салықтың арнаулы салық режимін қолданатын салық төлеуші үшін Қазақстан Республикасында және оның шегінен тыс жерлерде алынған (алынуға жататын) және салықтық кезеңде жиынтығында осы Кодекстің 681-бабында белгіленген кірістерді айқындау тәртібіне ұқсас тәртіппен айқындалатын кіріс салық салу объектісі болып табылады.

      Бұл ретте, төлем көзінен ұсталатын салықтарды қоспағанда, корпоративтік немесе жеке табыс салығын есептеу кезінде бөлшек салықтың арнаулы салық режимін қолданатын салық төлеуші үшін салық салу объектісі осындай салық төлеуші-жұмыс берушінің жұмыскерлерінің кірістері бойынша оның шығыстарының сомасына азайтылуға жатады.

      Ескерту. 696-3-бапқа өзгеріс енгізілді – ҚР 12.12.2023 № 45-VIII (алғашқы ресми жарияланған күнінен бастап күнтізбелік алпыс күн өткен соң қолданысқа енгізіледі) Заңымен.

696-4-бап. Салықтық кезең, декларация тапсыру және салықтарды төлеу мерзімдері

      1. Бөлшек салықтың арнаулы салық режимін қолдану үшін салықтық кезең күнтізбелік тоқсан болып табылады.

      2. Бөлшек салықтың арнаулы салық режимін қолданатын салық төлеушілер үшін декларациялар салық төлеушінің орналасқан жеріндегі салық органына есепті салықтық кезеңнен кейінгі екінші айдың 15-інен кешіктірілмей тапсырылады.

      3. Бөлшек салықтың арнаулы салық режимін қолданатын салық төлеушілер үшін декларацияда көрсетілген салықтарды бюджетке төлеу есепті салықтық кезеңнен кейінгі екінші айдың 25-інен кешіктірілмей жүргізіледі.

78-тарау. АУЫЛ ШАРУАШЫЛЫҒЫ ӨНІМІН ӨНДІРУШІЛЕР ҮШІН АРНАУЛЫ САЛЫҚ РЕЖИМДЕРІ

697-бап. Ауыл шаруашылығы өнімін өндірушілерге салық салу ерекшеліктері

      1. Осы тараудың мақсаттары үшін мынадай ауыл шаруашылығы өнімін (бұдан әрі осы тараудың мақсаттары үшін – ауыл шаруашылығы өнімі):

      1) өсімдік шаруашылығы өнімін;

      2) мал шаруашылығы өнімін;

      3) құс шаруашылығы өнімін;

      4) балара шаруашылығы өнімін өндіру және өткізу бойынша қызметті жүзеге асыратын заңды тұлға, шаруа немесе фермер қожалықтары ауыл шаруашылығы өнімін өндірушілер деп танылады.

      Осы тараудың мақсаттары үшін ауыл шаруашылығы өнімін өндірушілерге акваөсіру (балық өсіру шаруашылығы) өнімдері де жатады.

      2. Осы Кодексте:

      1) ауыл шаруашылығы өнімін өндірушілер және ауыл шаруашылығы кооперативтері үшін;

      2) фермер және шаруа қожалықтары үшін ауыл шаруашылығы өнімін өндірушілерге арналған арнаулы салық режимдері көзделген.

      3. Осы Кодексте белгіленген, оларды қолдану шарттарына сәйкес келген кезде осындай салық режимдері қолданылатын, қызметтері бойынша ауыл шаруашылығы өнімін өндірушілер, ауыл шаруашылығы коперативтері салық салудың мынадай режимдерінің біреуін:

      1) ауыл шаруашылығы өнімін өндірушілерге және ауыл шаруашылығы кооперативтеріне арналған арнаулы салық режимін (бұдан әрі осы баптың және осы Кодекстің 698, 699 және 700-баптарының мақсаттарында – арнаулы салық режимі);

      2) оңайлатылған декларация негізінде немесе тіркелген шегерімді пайдалана отырып, шағын бизнес субъектілеріне арналған арнаулы салық режимін;

      3) жалпыға бірдей белгіленген тәртіпті дербес таңдауға құқылы.

      4. Осы Кодекстің 702-бабының 3-тармағында көрсетілген қызмет түрлерін жүзеге асыру кезінде шаруа немесе фермер қожалықтары осы баптың 3-тармағында көрсетілген салық режимдерінің біреуін немесе осы Кодекстің 702-бабында белгіленген оны қолданудың басқа талаптарына сәйкес келген кезде шаруа немесе фермер қожалықтарына арналған арнаулы салық режимін таңдауға құқылы.

      5. Осы баптың 3-тармағының 1) немесе 2) тармақшасында көрсетілген арнаулы салық режимін таңдау кезінде салық төлеушілер мұндай салық режимін оны қолдану шарттарына сәйкес келген кезде осы Кодекстің 679-бабының 5 және 7-тармақтарында белгіленген жағдайларды қоспағанда, кемінде күнтізбелік бір жыл мерзім бойы қолданады.

      6. Ауыл шаруашылығы өнімін өндірушілер үшін арнаулы салық режимдерін қолданатын салық төлеушілер осындай салық режимі қолданылмайтын қызмет түрлерін жүзеге асырған жағдайда осы Кодекстің 703-бабының 4-тармағында өзгеше белгіленбесе, кірістер мен шығыстарды, мүліктерді бөлек есепке алуды жүргізуге, сондай-ақ көрсетілген қызмет түрлері бойынша тиісті салықтарды және бюджетке төленетін төлемдерді есептеуді және төлеуді жалпыға бірдей белгіленген тәртіппен жүргізуге міндетті.

      Бұл ретте осы тармақта көзделген бөлек есепке алуды салық төлеушілер өздері бекіткен салықтық есепке алу саясатының ережелеріне сәйкес жүзеге асыруға тиіс.

      7. Ауыл шаруашылығы өнімін өндірушілерге арналған арнаулы салық режимдерін қолдануға шетелдік заңды тұлғалар, шетелдіктер мен азаматтығы жоқ адамдар құқылы емес.

1-параграф. Ауыл шаруашылығы өнімін өндірушілер мен ауыл шаруашылығы кооперативтері үшін арнаулы салық режимі

698-бап. Жалпы ережелер

      1. Арнаулы салық режимі төлем көзінен ұстап қалатын салықты, әлеуметтік салықты, мүлік салығын, көлік құралы салығын қоспағанда, корпоративтік табыс салығын немесе жеке табыс салығын есептеудің ерекше тәртібін көздейді.

      2. Арнаулы салық режимі:

      1) ауыл шаруашылығы өнімін өндірушілердің ауыл шаруашылығы өнімін (акцизделетін өнімді қоспағанда) өндіру, өз өндірісінің көрсетілген өнімін қайта өңдеу және өткізу жөніндегі қызметіне;

      2) ауыл шаруашылығы кооперативтерінің:

      акцизделетін өнімді қоспағанда, ауыл шаруашылығы өнімін өндіру және оны өткізу;

      осындай кооператив мүшелері өндірген ауыл шаруашылығы өнімін дайындау, сақтау және өткізу;

      өзі өндірген және (немесе) осындай кооперативтің мүшелері өндірген ауыл шаруашылығы өнімін (акцизделетін өнімді қоспағанда) қайта өңдеу, сондай-ақ осындай қайта өңдеу нәтижесінде алынған өнімді өткізу;

      мемлекеттік және бюджеттік жоспарлау жөніндегі орталық уәкілетті органмен келісу бойынша агроөнеркәсіптік кешенді дамыту саласындағы уәкілетті орган айқындаған тізбе бойынша осындай кооперативтің мүшелері үшін (олардың осы тармақтың 1) тармақшасында көрсетілген қызмет түрлерін жүзеге асыруы мақсатында) қосалқыларды қоса алғанда, жұмыстарды орындау (қызметтерді көрсету);

      мемлекеттік және бюджеттік жоспарлау жөніндегі орталық уәкілетті органмен келісу бойынша агроөнеркәсіптік кешенді дамыту саласындағы уәкілетті орган айқындаған тізбе бойынша тауарларды осындай кооперативтің мүшелеріне (олардың осы тармақтың 1) тармақшасында көрсетілген қызмет түрлерін жүзеге асыруы мақсатында) өткізу жөніндегі қызметіне қолданылады.

      Ауыл шаруашылығы кооперативтері нысанын уәкілетті орган белгілейтін салықтық тіркелімде осы тармақшада көзделген тауарлардың өткізілуін, сондай-ақ осындай тауарларды пайдалануға, сенімгерлік басқаруға, жалға беруге ұсынылуын көрсетуге міндетті.

      3. Жеке меншік және (немесе) жер пайдалану құқығындағы (кейінгі жер пайдалану құқығын қоса алғанда) жер учаскелері болған кезде салық төлеушілерге арнаулы салық режимін қолдану құқығы беріледі.

      Осы тармақтың бірінші бөлігінің талабы ауыл шаруашылығы кооперативтеріне және балара шаруашылығы өнімін өндіру, сондай-ақ өз өндірісінің көрсетілген өнімін қайта өңдеу және өткізу жөніндегі қызметті жүзеге асыратын салық төлеушілерге қолданылмайды.

699-бап. Салықтық кезең

      Арнаулы салық режимін қолдану үшін салықтық кезең күнтізбелік жыл болып табылады.

700-бап. Жекелеген салық түрлерін есептеу ерекшеліктері

      1. Арнаулы салық режимін қолданатын ауыл шаруашылығы өнімін өндірушілер мен ауыл шаруашылығы кооперативтері бюджетке төлеуге жататын мынадай салықтардың сомасын:

      1) осы Кодекстің 698-бабының 2-тармағында көрсетілген қызметті жүзеге асырудан түскен кіріс бойынша – корпоративтік табыс салығы мен жеке табыс салығының (төлем көзінен ұстап қалатын салықтардан басқа) сомасын;

      2) осы Кодекстің 698-бабының 2-тармағында көрсетілген қызметті жүзеге асырумен байланысты салық салу объектілері бойынша – әлеуметтік салық сомасын;

      3) осы Кодекстің 698-бабының 2-тармағында көрсетілген қызметті жүзеге асыру кезінде пайдаланылатын салық салу объектілері бойынша – мүлік салығы, көлік құралы салығы сомасын 70 пайызға азайтуға құқылы.

      2. Осы бапта көзделген корпоративтік табыс салығының сомасын азайту:

      1) осы Кодекстің 305-бабына сәйкес айқындалатын корпоративтік табыс салығы бойынша аванстық төлемдердің сомаларын есептеу кезінде;

      2) осы Кодекстің 313-бабының 2-тармағында көрсетілген бағыттар бойынша ауыл шаруашылығы өнімін өндіруші заңды тұлғаларға берілген, бюджеттік субсидиялар түрінде алынған кірістерге де қолданылады.

      3. Осы баптың 1-тармағында көрсетілген салықтарды есептеуді осы арнаулы салық режимін қолданатын ауыл шаруашылығы өнімін өндірушілер жалпыға бірдей белгіленген тәртіппен жүргізеді.

      Бірыңғай төлемге енгізілген сомаларды қоспағанда, төлем көзінен ұстап қалатын жеке табыс салығының сомаларын есептеуді, төлеуді және әлеуметтік төлемдерді аударуды осы арнаулы салық режимін қолданатын салық төлеуші жалпыға бірдей белгіленген тәртіппен жүргізеді.

      Бірыңғай төлем сомасын есептеу, төлеу осы Кодекстің 89-1-тарауында көзделген тәртіппен жүргізіледі.

      Ескерту. 700-бапқа өзгеріс енгізілді – ҚР 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен.

701-бап. Салықтарды төлеу және салықтық есептілікті ұсыну мерзімдері

      Осы Кодекстің 700-бабының 1-тармағында көрсетілген салықтарды бюджетке төлеу және олар бойынша салықтық есептілікті ұсыну жалпыға бірдей белгіленген тәртіппен жүргізіледі.

2-параграф. Шаруа немесе фермер қожалықтары үшін арнаулы салық режимі

702-бап. Жалпы ережелер

      1. Шаруа немесе фермер қожалықтары үшін арнаулы салық режимiн Қазақстан Республикасының аумағында жеке меншік және (немесе) жерді пайдалану (кейінгі жер пайдалану құқығын қоса алғанда) құқығында жер учаскелері болған жағдайда, осы Кодекстің 367-бабы 1-тармағының 1) тармақшасында көрсетілген, қосылған құн салығын төлеушілер болып табылмайтын шаруа немесе фермер қожалықтары қолдануға құқылы.

      2. Шаруа немесе фермер қожалықтары үшін арнаулы салық режимiн қолдану мақсатында жеке меншік және (немесе) жер пайдалану құқығындағы (кейінгі жер пайдалану құқығын қоса алғанда) ауыл шаруашылығы мақсатындағы жер учаскелерінің жиынтық алаңы мыналар үшін:

      1-аумақтық аймақ – 5 000 га;

      2-аумақтық аймақ – 3 500 га;

      3-аумақтық аймақ – 1 500 га;

      4-аумақтық аймақ – 500 га болып белгіленген жер учаскесінің шекті алаңының көлемінен аспауға тиіс.

      Осы тармақтың мақсаты үшін жер учаскелерін мынадай аймақтарға бөлу қолданылады:

      1-аумақтық аймақ: Алматы, Ақтөбе, Атырау, Жамбыл, Қызылорда, Маңғыстау, Түркістан және Жетісу облыстарының, Алматы және Шымкент қалаларының топырақ-климаттық аймақтарындағы шөлді, жартылай шөлді және тау бөктеріндегі шөлді-далалық жерлеріндегі жайылымдар;

      2-аумақтық аймақ: Ақмола, Шығыс Қазақстан, Батыс Қазақстан, Қарағанды, Қостанай, Павлодар, Солтүстік Қазақстан, Ұлытау, Абай облыстарының, Астана қаласының, сондай-ақ 1-аумақтық аймақтың жерлерін қоспағанда, Ақтөбе облысының жерлері;

      3-аумақтық аймақ: 1-аумақтық аймақтың жерлерiн қоспағанда, суармалы жерлерін қоса алғанда, Атырау, Маңғыстау облыстарының жерлері;

      4-аумақтық аймақ: 1-аумақтық аймақтың жерлерін қоспағанда, суармалы жерлерін қоса алғанда, Алматы, Жамбыл, Қызылорда, Түркістан, Жетісу облыстарының, Алматы және Шымкент қалаларының жерлері.

      Шаруа немесе фермер қожалығында әртүрлі аумақтық аймақтарда орналасқан ауыл шаруашылығы мақсатындағы жер учаскелері болған жағдайда, осы тармақтың мақсаттары үшін мұндай учаскелердің жиынтық алаңы осындай аумақтық аймақтар үшін белгіленген жер учаскесінің ең жоғары шекті алаңынан аспауға тиіс.

      Бұл ретте әрбір аумақтық аймақта орналасқан ауыл шаруашылығы мақсатындағы жер учаскелерінің алаңы осындай аумақтық аймақтар үшін белгіленген жер учаскесінің шекті алаңының мөлшерінен аспауға тиіс.

      3. Шаруа немесе фермер қожалықтарына арналған арнаулы салық режимі бірыңғай жер салығын төлеу негізінде бюджетпен есеп айырысудың ерекше тәртібін көздейді және акцизделетін тауарларды өндіру, қайта өңдеу және өткізу жөніндегі қызметті қоспағанда, шаруа немесе фермер қожалықтарының ауыл шаруашылығы өнімін өндіру және өзі өндірген ауыл шаруашылығы өнімін өткізу және қайта өңдеу, осындай қайта өңдеу өнімдерін өткізу жөніндегі қызметіне қолданылады.

      4. Арнаулы салық режимін қолдану үшін салықтық кезең күнтізбелік жыл болып табылады.

      Ескерту. 702-бапқа өзгерістер енгізілді - ҚР 28.12.2018 № 210-VІ (01.01.2019 бастап қолданысқа енгізіледі); 27.12.2019 № 291-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі); 20.03.2023 № 213-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

703-бап. Салық салу объектісі

      1. Шаруа немесе фермер қожалықтарына арналған арнаулы салық режимін қолданатын салық төлеуші үшін акцизделетін тауарларды өндіру, қайта өңдеу және өткізу жөніндегі қызметті қоспағанда, салықтық кезеңде ауыл шаруашылығы өнімін, өзі өндірген ауыл шаруашылығы өнімін қайта өңдеу өнімдерін өткізуден алған кіріс салық салу объектісі болып табылады.

      2. Осы баптың 1-тармағының мақсаттары үшін айқындалатын кіріс Қазақстан Республикасында және оның шегінен тыс жерлерде (осы баптың 6-тармағына сәйкес жүргізілетін түзетулерді ескере отырып) алынған (алуға жататын) кірістерден тұрады.

      3. Осы баптың 1-тармағының мақсаттары үшін айқындалатын кіріс:

      1) міндеттемелерді есептен шығарудан түскен кірісті;

      2) осы баптың 1-тармағында көрсетілген қызметті пайдалануға арналған, өтеусіз алынған мүлік (қайырымдылық көмектен басқа) түріндегі кірісті де қамтиды.

      Осы баптың 2-тармағында көрсетілген кірістердің мөлшері шаруа немесе фермер қожалықтарына арналған арнаулы салық режимiн қолдану кезінде осы Кодекстің 226 – 240-баптарына және осы баптың 5, 6 және 7-тармақтарына сәйкес айқындалады.

      4. Осы Кодекстің 702-бабының 3-тармағына сәйкес шаруа немесе фермер қожалықтарына арналған арнаулы салық режимi қолданылмайтын қызмет түрлерінен кірістерді алу кезінде салық төлеушілер тиісті салықтарды есептеуді, төлеуді және осы Кодексте белгіленген оларды қолдану шарттарына сәйкес келген кезде мынадай салық салу режимдерінің бірінде олар бойынша:

      1) осы Кодексте белгіленген, салық салудың осындай режимдерін қолдану шарттарына сәйкес келген кезде – шағын бизнес субъектілеріне арналған арнаулы салық режимінде салықтық есептілікті ұсынуды жүргізеді.

      Бұл ретте осындай режимдер үшін шекті кіріс мөлшері бойынша шектеулерді қолдану мақсаттары үшін кіріс мөлшеріне шаруа немесе фермер қожалықтарына арналған арнаулы салық режимі қолданылатын қызмет түрлерін жүзеге асырудан түсетін кірістер қосылмайды;

      2) жалпыға бірдей белгіленген тәртіппен салықтық есептілікті ұсынуды жүргізеді.

      5. Шаруа немесе фермер қожалықтарына арналған арнаулы салық режимін қолданатын салық төлеушінің кірісі ретінде салық салу мақсатында:

      1) өтеусіз берілген мүлікті беруші салық төлеуші үшін – осындай берілген мүліктің құны;

      2) Қазақстан Республикасының заңдарына сәйкес мемлекет мұқтаждығы үшін сатып алынатын активтерді өткізу қаралмайды.

      6. Осы тараудың мақсаттары үшін бұрын танылған кіріс сомасы шегінде есепті салықтық кезеңнің кіріс мөлшерін ұлғайту немесе есепті салықтық кезеңнің кіріс мөлшерін азайту түзету деп танылады.

      Осы баптың 2-тармағында көрсетілген кірістер:

      1) тауарлар толық немесе ішінара қайтарылған;

      2) мәміле шарттары өзгертілген;

      3) өткізілген немесе сатып алынған тауарлар, орындалған жұмыстар, көрсетілген қызметтер үшін бағалар, өтемақылар өзгертілген;

      4) баға шегерістері, сату шегерістері;

      5) шарт талаптары негізге алына отырып, өткізілген немесе сатып алынған тауарлар, орындалған жұмыстар, көрсетілген қызметтер үшін ұлттық валютамен төлеуге жататын сомалар өзгертілген;

      6) заңды тұлғадан, дара кәсіпкерден, Қазақстан Республикасында қызметті тұрақты мекеме арқылы жүзеге асыратын бейрезидент-заңды тұлғадан осындай тұрақты мекеменің қызметіне қатысты талаптар бойынша, сондай-ақ Қазақстан Республикасында қызметті тұрақты мекеме құруға алып келмейтін филиал, өкілдік арқылы жүзеге асыратын бейрезидент-заңды тұлғаның филиалынан, өкілдігінен талаптарды есептен шығарған жағдайларда түзетуге жатады.

      Осы тармақшада көзделген кірісті түзету:

      дебитор-салық төлеуші таратылған кезде оның тарату балансын бекіту күніне кредитор салық төлеуші талап қоймаған;

      заңды күшіне енген сот шешімі бойынша салық төлеуші талапты есептен шығарған жағдайларда азайту жағына қарай жүзеге асырылады.

      Осы тармақшаның екінші бөлігінің үшінші абзацында көзделген түзету талаптың туындауын растайтын бастапқы құжаттар болған кезде есептен шығарылған талаптың және бұрын осындай талап бойынша танылған кірістің сомасы шегінде жүргізіледі.

      Осы тармақтың екінші бөлігінің 1) – 5) тармақшаларында көзделген түзету осындай түзетуді жүзеге асыру үшін жағдайлардың басталғанын растайтын бастапқы құжаттар болған кезде жүргізіледі.

      Кірістерді түзету осы бапта көрсетілген жағдайлар басталған салықтық кезеңде жүргізіледі.

      Осы бапта көзделген жағдайлар басталған кезеңде кіріс болмаған немесе сол кезеңде мөлшерін төмендету жағына түзетуді жүзеге асыру үшін оның мөлшері жеткіліксіз болған жағдайда, түзету бұрын кірістің түзетуге жатады деп танылған салықтық кезеңде жүргізіледі.

      7. Егер нақ сол кірістер кірістердің бірнеше баптарында көрсетілуі мүмкін жағдайда көрсетілген кірістер кіріске бір рет қосылады.

      Салық салу мақсаттары үшін кірісті тану күні осы тараудың ережелеріне сәйкес айқындалады.

704-бап. Бірыңғай жер салығын есептеу тәртібі

      Бірыңғай жер салығын есептеуді есепті салықтық кезең үшін салық салу объектісіне 0,5 пайыз мөлшеріндегі мөлшерлемені қолдану арқылы салық төлеуші дербес жүргізеді.

705-бап. Арнаулы салық режимін қолдану ерекшелiктерi

      1. Бiрыңғай жер салығын төлеушiлер салық және бюджетке төленетiн басқа да мiндеттi төлемдердiң мынадай түрлерiн:

      1) шаруа немесе фермер қожалықтарының қызметінен түскен кірістерден, оның ішінде осы арнаулы салық режимі қолданылатын қызметпен байланысты шығындарды (шығыстарды) жабуға мемлекеттік бюджет қаражатынан алынған сомалар түріндегі кірістерден алынатын жеке табыс салығын;

      2) Қазақстан Республикасының заңнамасын бұза отырып пайдаланылатын жер учаскелерін қоспағанда, осы арнаулы салық режимі қолданылатын қызметте пайдаланылатын жер учаскелері бойынша жер салығын және (немесе) жер учаскелерін пайдаланғаны үшін төлемақыны;

      3) осы Кодекстің 490-бабы 3-тармағының 1) және 2) тармақшаларында көрсетілген салық салу объектiлерi бойынша – көлiк құралдары салығын;

      4) осы Кодекстің 517-бабы 3-тармағының 1) тармақшасында көрсетілген салық салу объектiлерi бойынша – мүлiк салығын;

      5) осы арнаулы салық режимі қолданылатын шаруа немесе фермер қожалығының қызметі бойынша – әлеуметтік салықты;

      6) осы арнаулы салық режимі қолданылатын шаруа немесе фермер қожалығының қызметі бойынша – қоршаған ортаға теріс әсер еткені үшін төлемақыны төлеушiлер болып табылмайды.

      2. Осы баптың 1-тармағында көрсетілмеген салықтарды және бюджетке төленетін төлемдерді есептеу, төлеу осындай салықтар және бюджетке төленетін төлемдер бойынша салықтық есептілікті ұсыну, сондай-ақ әлеуметтік төлемдерді төлеу (аудару) жалпыға бірдей белгіленген тәртіппен не осы Кодекстің 89-1-тарауында көзделген тәртіппен жүргізіледі.

      Ескерту. 705-бапқа өзгеріс енгізілді – ҚР 02.01.2021 № 402-VI (01.01.2022 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

706-бап. Жекелеген салық және бюджетке төленетін төлемдер түрлерін төлеу мерзімдері

      1. Бірыңғай жер салығын, жер бетіндегі көздердің су ресурстарын пайдаланғаны үшін төлемақыны төлеу мынадай тәртіппен:

      1) салықтық кезеңнің 1 қаңтарынан бастап 1 қазанына дейін есептелген сомаларды төлеу – ағымдағы салықтық кезеңнің 10 қарашасынан кешiктiрілмейтін мерзімде;

      2) салықтық кезеңнің 1 қазанынан бастап 31 желтоқсанына дейін есептелген сомаларды төлеу – есепті салықтық кезеңнен кейінгі салықтық кезеңнің 10 сәуірінен кешiктiрілмейтін мерзімде жүргiзiледi.

      2. Бірыңғай жер салығын бюджетке төлеу жер учаскесі тұрған жер бойынша жүргізіледі.

707-бап. Бірыңғай жер салығын төлеушілер үшін салық декларациясын тапсыру мерзімдері

      1. Бірыңғай жер салығын төлеушілерге арналған декларацияда бірыңғай жер салығының, төлем көзінен ұстап қалатын жеке табыс салығының, жер бетіндегі көздердің су ресурстарын пайдаланғаны үшін төлемақының, әлеуметтік аударымдардың және (немесе) бірыңғай төлемнің есептелген сомалары көрсетіледі.

      2. Бірыңғай жер салығын төлеушілерге арналған декларация жер учаскесі тұрған жердегі салық органына есепті салықтық кезеңнен кейінгі салықтық кезеңнің 31 наурызынан кешіктірілмей ұсынылады.

      Ескерту. 707-бапқа өзгеріс енгізілді – ҚР 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен.

21-бөлім. Қызметін арнайы экономикалық аймақтардың аумақтарында жүзеге асыратын тұлғаларға, экономикалық және индустриялық аймақтардың басқарушы компанияларына, инвестициялық басым жобаларды іске асыратын ұйымдарға, инвестициялар туралы келісім, инвестициялық міндеттемелер туралы келісім жасасқан тұлғаларға салық салу

      Ескерту. 21-бөлімнің тақырыбы жаңа редакцияда – ҚР 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

79-тарау. ҚЫЗМЕТІН АРНАЙЫ ЭКОНОМИКАЛЫҚ АЙМАҚТАР АУМАҚТАРЫНДА ЖҮЗЕГЕ АСЫРАТЫН ТҰЛҒАЛАРҒА, АРНАЙЫ ЭКОНОМИКАЛЫҚ ЖӘНЕ ИНДУСТРИЯЛЫҚ АЙМАҚТАРДЫҢ БАСҚАРУШЫ КОМПАНИЯЛАРЫНА САЛЫҚ САЛУ

      Ескерту. 79-тараудың тақырыбына өзгеріс енгізілді - ҚР 03.04.2019 № 243-VI Заңымен (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі).

708-бап. Жалпы ережелер

      1. Осы Кодекстің қолданылу мақсаттары үшін арнайы экономикалық аймақтың аумағында қызметті жүзеге асыратын ұйым бір мезгілде мынадай талаптарға сәйкес келетін:

      1) Қазақстан Республикасының арнайы экономикалық және индустриялық аймақтар туралы заңнамасына сәйкес арнайы экономикалық аймаққа қатысушы болып табылатын;

      2) тұрған жеріндегі арнайы экономикалық аймақтың аумағындағы салық органында немесе арнайы экономикалық аймақтың аумағы құзыретіне жататын салық органының аумақтық бөлімшесінде салық төлеуші ретінде тіркелген;

      3) арнайы экономикалық аймақта қызметтің басым түрлерін жүзеге асыруға қажетті инфрақұрылым және объектілер болған кезде, өкілдіктерді қоспағанда, заңды тұлға арнайы экономикалық аймақтың аумағы шегінен тыс жерлерден филиалдарға және басқа да оқшауланған құрылымдық бөлімшелерге ие болуға құқылы емес;

      4) арнайы экономикалық аймақтың аумағында арнайы экономикалық аймақты құру мақсаттарына сәйкес келетін қызметтің басым түрін жүзеге асыратын заңды тұлға болып табылады.

      Қызметтің басым түрлерін айқындау техникалық реттеу саласындағы мемлекеттік реттеуді жүзеге асыратын уәкілетті мемлекеттік орган бекіткен экономикалық қызмет түрлерінің жалпы сыныптауышына сәйкес жүзеге асырылады.

      Осы тармақтың ережелері осы баптың 2 және 3-тармақтарында көрсетілген тұлғаларға қолданылмайды.

      2. Осы Кодекстің қолданылу мақсаттары үшін арнайы экономикалық аймақ аумағында қызметті жүзеге асыратын ұйым деп бір мезгілде мынадай талаптарға сәйкес келетін:

      1) Қазақстан Республикасының арнайы экономикалық және индустриялық аймақтар туралы заңнамасына сәйкес "Инновациялық технологиялар паркі" арнайы экономикалық аймағына қатысушы болып табылатын;

      2) тұрған жерінде салық төлеуші ретінде тіркелген;

      3) өкілдіктерді қоспағанда, филиалдары мен өзге де оқшауланған құрылымдық бөлімшелері жоқ;

      4) "Инновациялық технологиялар паркі" арнайы экономикалық аймағын құру мақсатына сәйкес келетін қызметтің басым түрін жүзеге асыратын заңды тұлға да танылады.

      3. Осы Кодексті қолдану мақсаттары үшін арнайы экономикалық аймақ аумағында қызметті жүзеге асыратын ұйым немесе дара кәсіпкер деп бір мезгілде мынадай талаптарға сәйкес келетін:

      1) Қазақстан Республикасының арнайы экономикалық және индустриялық аймақтар туралы заңнамасына сәйкес шектері Еуразиялық экономикалық одақтың кедендік шекарасының учаскелерімен толық немесе ішінара тұспа-тұс келетін арнайы экономикалық аймақтың қатысушысы болып табылатын;

      2) шектері Еуразиялық экономикалық одақтың кедендік шекарасының учаскелерімен толық немесе ішінара тұспа-тұс келетін арнайы экономикалық аймақтың аумағындағы салық органында немесе шектері Еуразиялық экономикалық одақтың кедендік шекарасының учаскелерімен толық немесе ішінара тұспа-тұс келетін арнайы экономикалық аймақ құзыретіне жататын салық органының аумақтық бөлімшесінде тұрған жері бойынша салық төлеуші ретінде тіркелген;

      3) өкілдіктерді қоспағанда, филиалдары мен өзге де оқшауланған құрылымдық бөлімшелері жоқ;

      4) шектері Еуразиялық экономикалық одақтың кедендік шекарасының учаскелерімен толық немесе ішінара тұспа-тұс келетін арнайы экономикалық аймақты құру мақсатына сәйкес келетін, қызметтің басым түрлерін арнайы экономикалық аймақ аумағында жүзеге асыратын тұлға танылады.

      4. Арнайы экономикалық аймақтардың аумақтарында қызметiн жүзеге асыратын ұйымдарға және дара кәсіпкерлерге:

      1) жер қойнауын пайдаланушылар;

      2) осы Кодекстің 462-бабының 6) тармақшасында көзделген акцизделетін тауарларды өндіруді, құрастыруды (жинақтауды) жүзеге асыратын ұйымдарды қоспағанда, акцизделетiн тауарларды өндiретiн ұйымдар;

      3) арнаулы салық режимдерін қолданатын ұйымдар мен дара кәсіпкерлер;

      4) 2009 жылғы 1 қаңтарға дейін инвестициялар жөніндегі уәкілетті мемлекеттік органмен жасасқан аяқталмаған келісімшарттар бойынша – инвестициялық салықтық преференцияларды қолданатын ұйымдар;

      5) Қазақстан Республикасының инвестициялар туралы заңнамасына сәйкес инвестициялық басым жобаны немесе инвестициялық стратегиялық жобаны іске асыратын (іске асырған) ұйымдар;

      6) ойын бизнесі саласындағы қызметті жүзеге асыратын ұйымдар жатпайды.

      Бұл ретте шектері Еуразиялық экономикалық одақтың кедендік шекарасының учаскелерімен толық немесе ішінара тұспа-тұс келетін арнайы экономикалық аймаққа қатысты өтініш берушілерге шетелдік жеке және заңды тұлғалар да жатпайды.

      Арнайы экономикалық аймақтың аумағында қызметін жүзеге асыратын ұйыммен Қазақстан Республикасының Кәсіпкерлік кодексіне сәйкес инвестициялар туралы келісім жасалған жағдайда, мұндай салық төлеуші осы Кодекстің ережелерін қолдану мақсатында инвестициялар туралы келісім жасасқан тұлға деп танылады және осы Кодекстің 80-1-тарауының ережелерін қолданады.

      5. Арнайы экономикалық аймақтың аумағына өткізілетін тауарларға қосылған құн салығын салу, сондай-ақ нөлдік мөлшерлеме бойынша салынатын айналым бойынша қосылған құн салығының асып кетуін қайтару тәртібі осы Кодекстің осы бөлімінде және 389 және 391-баптарында көзделген ерекшеліктер ескеріле отырып, осы Кодексте айқындалған тәртіппен жүргізіледі.

      6. Арнайы экономикалық аймаққа қатысушы ретінде қызметін жүзеге асыру туралы шарт жасасқан күннен кейін Қазақстан Республикасының салық заңнамасына өзгерістер мен толықтырулар енгізілген жағдайда, егер мұндай өзгерістер мен толықтырулар корпоративтік табыс салығын, жеке табыс салығын, жер салығын, мүлік салығын және жер учаскелерін пайдаланғаны үшін төлемақыны есептеу кезінде қолданылатын азайту мөлшерлерін алып тастауды және (немесе) өзгертуді көздейтін болса, мұндай ұйым немесе дара кәсіпкер осындай шарт жасасу күніне қолданыста болатын осы тараудың ережелерін қолданады.

      Осы тармақтың бірінші бөлігінің ережелері Қазақстан Республикасының арнайы экономикалық және индустриялық аймақтар туралы заңнамасына сәйкес жасалған арнайы экономикалық аймаққа қатысушы ретінде қызметін жүзеге асыру туралы шарттың қолданылу мерзімі ішінде, бірақ осындай бірінші өзгеріс және (немесе) толықтыру қолданысқа енгізілген күннен бастап он жылдан аспайтын мерзімде қолданылады.

      Осы тармақтың бірінші бөлігінің ережелері арнайы экономикалық аймаққа қатысушы ретінде қызметті жүзеге асыру туралы шартты арнайы экономикалық аймақты басқару органы біржақты тәртіппен бұзған жағдайда Қазақстан Республикасының арнайы экономикалық және индустриялық аймақтар туралы заңнамасына сәйкес қолданылмайды.

      Ескерту. 708-бапқа өзгеріс енгізілді - ҚР 03.04.2019 № 243-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі); 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

709-бап. Қызметiн арнайы экономикалық аймақтың аумағында жүзеге асыратын ұйымдар мен дара кәсіпкерлерге және арнайы экономикалық және индустриялық аймақтардың басқарушы компанияларына салық салу

      Ескерту. 709-баптың тақырыбына өзгеріс енгізілді - ҚР 03.04.2019 № 243-VI Заңымен (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі).

      1. Арнайы экономикалық аймақтың аумағында қызметін жүзеге асыратын ұйым немесе дара кәсіпкер арнайы экономикалық аймақтың аумағында орналасқан және қызметтің басым түрлерін жүзеге асыру кезінде пайдаланылатын салық салу объектілері (салық салу объектілері) бойынша жер салығының, мүлік салығының және жер учаскелерін пайдаланғаны үшін төлемақының бюджетке төленуге жататын сомасын айқындау кезінде есептелген салық және (немесе) төлемақы сомасын 100 пайызға азайтады.

      Осы тараудың мақсатында осы тармақтың бірінші бөлігінде көзделген азайту салықтар мен төлемақы бойынша преференциялар болып табылады.

      Салықтар мен төлемақы бойынша преференциялар:

      арнайы экономикалық аймаққа қатысушы ретінде қызметін жүзеге асыру туралы шарт жасалатын айдың 1-күнінен бастап – жер салығы бойынша;

      салық салу объектісі пайда болған күннен бастап, бірақ арнайы экономикалық аймаққа қатысушы ретінде қызметін жүзеге асыру туралы шарт жасалған күннен кейін – мүлік салығы бойынша;

      арнайы экономикалық аймаққа қатысушы ретінде қызметін жүзеге асыру туралы шарт жасалған айдың бірінші күнінен бастап – уақытша өтеулі жер пайдалану (жалдау) шартының қолданылу мерзімі аяқталғанға дейін, бірақ арнайы экономикалық аймақтың қолданылу мерзімінен аспайтын жер учаскелерін пайдаланғаны үшін төлемақы бойынша қолданылады.

      2. Арнайы экономикалық аймақтың аумағында орналасқан салық салу объектілері (салық салу объектісі) пайдаланылған жағдайда, қызметтің басым түрлерін жүзеге асыру кезінде де, қызметтің өзге түрлерін жүзеге асыру кезінде де осы баптың 1-тармағы бірінші бөлігінің ережелері қолданылатын салық немесе төлемақы сомасы қызметтің басым түрлерінен түсетін кірістердің жылдық жиынтық кіріске үлес салмағына пропорционалды түрде айқындалады.

      3. Арнайы экономикалық аймақтың басқарушы компаниясы арнайы экономикалық аймақтың қатысушысы ретінде қызметін жүзеге асыру туралы шартты бұзған жағдайда Қазақстан Республикасының арнайы экономикалық және индустриялық аймақтар туралы заңнамасына сәйкес салықтар мен төлемақы бойынша преференциялар шартты бұзуға себеп болып табылатын бұзушылыққа жол берілген салықтық кезең басталған күннен бастап жойылады.

      Арнайы экономикалық аймақтың басқарушы компаниясы шарт бұзылған күннен бастап күнтізбелік отыз күннен кешіктірілмейтін мерзімде шартты бұзуға себеп болып табылған бұзушылық күнін көрсете отырып, олармен жасалған шарт бұзылған арнайы экономикалық аймақтың қатысушылары туралы мәліметтерді осындай қатысушылардың тұрған жеріндегі салық органдарына ұсынады.

      Бұл ретте салық төлеуші шарт бұзылған күннен бастап күнтізбелік отыз күннен кешіктірмей шартты бұзуға себеп болып табылған бұзушылыққа жол берілген салықтық кезең үшін қосымша салықтық есептілікті ұсынуға міндетті.

      4. Егер осы тармақта өзгеше көзделмесе, арнайы экономикалық аймақтың аумағында қызметін жүзеге асыратын ұйым бюджетке төлеуге жататын корпоративтік табыс салығының сомасын айқындау кезінде қызметтің басым түрлерін жүзеге асырудың нәтижесі болып табылатын тауарларды, жұмыстарды, көрсетілетін қызметтерді өткізуден алынған кірістер бойынша осы Кодекстің 302-бабына сәйкес есептелген корпоративтік табыс салығының сомасын 100 пайызға азайтады.

      Бұл ретте осы тармақтың бірінші бөлігінің ережесі, мұндай өткізу шектері Еуразиялық экономикалық одақтың кедендік шекарасының учаскелерімен толық немесе ішінара тұспа-тұс келетін арнайы экономикалық аймақтың аумағында қызметтің басым түрлерінің тізбесіне кіретін жағдайларды қоспағанда, мынадай құрылыс объектілерін:

      жобалау-сметалық құжаттамаға сәйкес ауруханаларды, емханаларды, мектептерді, балабақшаларды, музейлерді, театрларды, жоғары және орта оқу орындарын, кітапханаларды, оқушылар сарайларын, спорт кешендерін;

      жобалау-сметалық құжаттамаға сәйкес инфрақұрылымды, әкімшілік және тұрғын үй кешендерін өткізуден түскен кірістер бойынша қолданылмайды.

      Есептелген корпоративтік табыс салығының сомасын 100 пайызға азайту қолданылатын, зияткерлік меншік объектілерінен және ақпараттандыру саласында қызметтер көрсетуден түсетін кірісті айқындау тәртібін уәкілетті орган ақпараттандыру саласындағы уәкілетті органмен келісу бойынша айқындайды.

      5. Шектері Еуразиялық экономикалық одақтың кедендік шекарасының учаскелерімен толық немесе ішінара тұспа-тұс келетін арнайы экономикалық аймақтың аумағында қызметін жүзеге асыратын дара кәсіпкер бюджетке төлеуге жататын жеке табыс салығының сомасын айқындау кезінде, есептелген жеке табыс салығының сомасын 100 пайызға азайтады. Осы тармақтың ережесі қызметін жалпыға бірдей белгіленген тәртіппен жүзеге асыратын дара кәсіпкерлерге қолданылады.

      6. Арнайы экономикалық аймақтың аумағында қызметін жүзеге асыратын ұйым немесе дара кәсіпкер қызметтің тиісті басым түрі және қызметтің өзге түрлері бойынша салықтық міндеттемелерді есептеу мақсатында салық салу объектілерін және (немесе) салық салумен байланысты объектілерді бөлек салықтық есепке алуды жүргізеді.

      7. Арнайы экономикалық аймақтың аумағында қызметін жүзеге асыратын ұйымның немесе дара кәсіпкердің қызметтің басым түріне жатпайтын өзге түрлерін жүзеге асырудан түсетін кірістеріне жалпыға бірдей белгіленген тәртіппен корпоративтік табыс салығы немесе жеке табыс салығы салынуға жатады.

      8. Арнайы экономикалық аймақтың аумағында қызметін жүзеге асыратын ұйым осы Кодекстің 302-бабына сәйкес есептелген корпоративтік табыс салығын 100 пайызға азайтуды көздейтін осы Кодекстің басқа ережелерін қолдануға құқылы емес.

      9. "Инновациялық технологиялар паркі" арнайы экономикалық аймағының аумағында қызметін жүзеге асыратын ұйым қызметтің басым түрлерін жүзеге асырумен айналысатын жұмыскерлерге кірістер түрінде төленетін жұмыс берушінің шығыстары бойынша бюджетке төленуге жататын есептелген әлеуметтік салықтың сомасын, мұндай шығыстар салықтық кезең үшін мұндай ұйымның бухгалтерлік есебі бойынша шығыстарының жалпы сомасының кемінде 70 пайызын құрайтын жағдайда 100 пайызға азайтады. Осы тармақта көрсетілген шығыстар Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасына сәйкес айқындалады.

      Осы тармақтың қолданылу мерзімі заңды тұлғаның Қазақстан Республикасының арнайы экономикалық және индустриялық аймақтар туралы заңнамасына сәйкес арнайы экономикалық аймаққа қатысушы ретінде қызметін жүзеге асыру туралы шартты жасасқан айдың 1-күнінен басталады.

      10. Арнайы экономикалық және индустриялық аймақтардың басқарушы компаниялары бюджетке төленуге жататын, жер салығының, мүлік салығының және жер учаскелерін пайдаланғаны үшін төлемақының сомасын айқындау кезінде арнайы экономикалық және индустриялық аймақтарға қызмет көрсету үшін пайдаланылатын (пайдалану жоспарланатын) салық салу объектілері (салық салынатын объектілер) бойынша есептелген салық пен төлемақы сомаларын 100 пайызға азайтады.

      11. Осы баптың 1, 4, 5 және 9-тармақтарында көзделген салықтар және (немесе) төлемақы сомаларын 100 пайызға азайтуды қолдану мерзімі Қазақстан Республикасының арнайы экономикалық және индустриялық аймақтар туралы заңнамасында белгіленген санаттарға қарай, бірақ қызметті жүзеге асыру туралы шарттың қолданылу мерзімінен және арнайы экономикалық аймақтың жұмыс істеу мерзімінен аспай:

      А санаты – 7 жыл ішінде;

      В санаты – 15 жыл ішінде;

      С санаты 25 жыл ішінде жүзеге асырылады.

      Осы тармақтың бірінші бөлігінің ережелерін арнайы экономикалық аймақ аумағында қызметін жүзеге асыратын ұйым және дара кәсіпкер Қазақстан Республикасының арнайы экономикалық және индустриялық аймақтар туралы заңнамасына сәйкес қызметті жүзеге асыру туралы шартты 2024 жылғы 1 қаңтардан кейін жасасқан кезде қолданады.

      Ескерту. 709-бапқа өзгеріс енгізілді - ҚР 03.04.2019 № 243-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 20.12.2021 № 85-VII (01.01.2023 бастап қолданысқа енгізіледі); 12.12.2023 № 45-VIII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

710-бап. Салықтық кезең және салықтық есептілік

      Салықтық кезең, салық және бюджетке төленетін төлемдер бойынша салықтық есептілікті ұсынудың тәртібі мен мерзімдері осы Кодекске сәйкес айқындалады.

80-тарау. ИНВЕСТИЦИЯЛЫҚ БАСЫМ ЖОБАЛАРДЫ ІСКЕ АСЫРАТЫН ҰЙЫМДАРҒА САЛЫҚ САЛУ

711-бап. Жалпы ережелер

      1. Осы Кодекстің мақсаттары үшін бір мезгілде мынадай талаптарға сәйкес келетін заңды тұлға:

      1) Қазақстан Республикасының Кәсіпкерлік кодексіне сәйкес инвестициялық басым жобаны іске асыруды және салықтар бойынша преференциялар беруді көздейтін инвестициялық келісімшарт жасасса;

      2) инвестициялық басым жобаны іске асыру үшін айқындалған қызметтің басым түрлерінің тізбесіне сәйкес келетін қызмет түрлерін жүзеге асырса;

      3) арнаулы салық режимдерін қолданбаса, инвестициялық басым жобаны іске асыратын ұйым болып табылады.

      Инвестициялық басым жобаны іске асыруға арналған қызметтердің басым түрлерінің тізбесін Қазақстан Республикасының Үкіметі айқындайды.

      2. Егер Қазақстан Республикасының салық заңнамасының өзгерістерінде және (немесе) толықтыруларында жер салығын және (немесе) мүлік салығын есептеу кезінде қолданылатын коэффициенттерді және (немесе) мөлшерлемелерді арттыру не корпоративтік табыс салығын есептеу кезінде азайту мөлшерін өзгерту көзделсе, инвестициялық басым жобаны іске асыруға инвестициялық келісімшартты жасасқан ұйым коэффициенттерді қолдана отырып және (немесе) мөлшерлемелер бойынша инвестициялық басым жобаны іске асырумен байланысты қызмет бойынша салықтық міндеттемелерді айқындайды, сондай-ақ осы инвестициялық келісімшартты жасасу күнінде қолданылған корпоративтік табыс салығын есептеу кезінде азайту мөлшерін қолданады.

      Осы тармақтың бірінші бөлігінің ережелері осы Кодекстің 712-бабының 2-тармағында белгіленген мерзімде қолданылады.

      3. Қазақстан Республикасының Кәсіпкерлік кодексіне сәйкес инвестициялық басым жобаны іске асыруға арналған инвестициялық келісімшарттың қолданылуы мерзімінен бұрын тоқтатылған жағдайда, салықтар бойынша преференциялар және Қазақстан Республикасының салық заңнамасы тұрақтылығының кепілдігі оны жасасқан күннен бастап күшін жояды.

      Инвестициялық келісімшарттың қолданылуы мерзімінен бұрын тоқтатылған кезде салық төлеуші инвестициялық келісімшарт бұзылған күннен бастап күнтізбелік отыз күннен кешіктірмей, осы инвестициялық келісімшарт жасалған күннен бастап оны бұзу күнін қоса алғанда, салықтық кезеңдер үшін бюджетке төленуге жататын салықтар сомаларын ұлғайтуды көздейтін қосымша салықтық есептілікті табыс етуге міндетті.

712-бап. Инвестициялық басым жобаларды іске асыратын ұйымдарға салық салу

      1. Жаңа өндірістерді құру және (немесе) жұмыс істеп тұрған өндірістерді кеңейту, жаңарту бойынша инвестициялық басым жобаны іске асыратын ұйым:

      1) осы Кодекстің 302-бабына сәйкес есептелген корпоративтік табыс салығын инвестициялық басым жоба шеңберінде жаңа өндірістер ретінде енгізілген, кеңейтілген немесе жаңартылған тіркелген активтерді пайдалану арқылы қызметтің басым түрлерін жүзеге асырудан алынған кірістер бойынша 100 пайызға азайтады.

      Инвестициялық басым жобаны іске асыратын ұйымның қызметтің басым түрлеріне жатпайтын өзге түрлерін жүзеге асырудан түсетін кірістеріне жалпыға бірдей белгіленген тәртіппен корпоративтік табыс салығы салынуға жатады.

      Инвестициялық басым жобаны іске асыратын ұйым салықтық міндеттемелерді есептеу мақсатында салық салу объектілерін және (немесе) салық салумен байланысты объектілерді бөлек салықтық есепке алуды жүргізеді.

      Егер жұмыс істеп тұрған өндірістерді кеңейту және (немесе) жаңарту бойынша инвестициялық басым жобаны іске асыруға инвестициялық келісімшарттың ережелерінде өнімді шығаратын тіркелген активтерді кезең-кезеңмен енгізу көзделсе, онда бөлек салықтық есепке алу салықтық есепке алу саясатына сәйкес өнімді шығаратын әрбір тіркелген актив бойынша жүргізіледі.

      Инвестициялық басым жобаны іске асыратын ұйым мұндай жоба бойынша корпоративтік табыс салығын 100 пайызға азайтуды көздейтін, осы Кодекстің басқа ережелерін қабылдауға құқылы емес;

      2) инвестициялық басым жоба шеңберінде пайдалануға берілген, тіркелген активтер топтарының (кіші топтарының) құндық баланстары бойынша амортизациялық аударымдарды осы Кодекстің 271-бабының 2-тармағында белгіленген амортизацияның нормаларын салықтық кезеңнің соңында осындай топтардың (кіші топтардың) құндық баланстарына қолдану арқылы айқындайды.

      2. Инвестициялық басым жобаны іске асыруға арналған инвестициялық келісімшарттар бойынша осы баптың 1-тармағын қолданудың шекті мерзімі:

      1) жаңа өндірістерді құру бойынша:

      инвестициялық басым жобаны іске асыруға арналған инвестициялық келісімшарт жасалған жылдың 1 қаңтарынан басталады;

      инвестициялық басым жобаны іске асыруға арналған инвестициялық келісімшарт жасалған жылдан кейінгі жылдың 1 қаңтарынан бастап есептелетін, қатарынан келетін он жылдан кешіктірілмей аяқталады.

      2) осы тармақтың 3) тармақшасында көрсетілген жағдайлардан басқа, жұмыс істеп тұрған өндірістерді кеңейту және (немесе) жаңарту бойынша:

      инвестициялық басым жобаны іске асыруға арналған инвестициялық келісімшарт шеңберінде өнім шығаратын, соңғы тіркелген активті пайдалануға беру жүргізілген жылдан кейінгі жылдың 1 қаңтарынан басталады;

      инвестициялық басым жобаны іске асыруға арналған инвестициялық келісімшарт шеңберінде өнім шығаратын, соңғы тіркелген активтерді пайдалануға беру жүргізілген жылдан кейінгі жылдың 1 қаңтарынан бастап есептелетін, қатарынан келетін үш жылдан кешіктірілмей аяқталады;

      3) инвестициялық басым жобаны іске асыруға арналған инвестициялық келісімшартта көзделген өнімді шығаратын, тіркелген активтерді кезең-кезеңмен енгізу кезінде жұмыс істеп тұрған өндірістерді кеңейту және (немесе) жаңарту бойынша:

      инвестициялық жоба шеңберінде өнім шығаратын, тіркелген активті пайдалануға беру жүргізілген жылдан кейінгі жылдың 1 қаңтарынан басталады;

      инвестициялық жоба шеңберінде өнім шығаратын, пайдалануға берілген тіркелген активті енгізу жүргізілген жылдан кейінгі жылдың 1 қаңтарынан бастап есептелетін, қатарынан келетін үш жылдан кешіктірілмей аяқталады.

      Шекті мерзім өнім шығаратын және жұмыс істеп тұрған өндірістерді кеңейту және (немесе) жаңарту бойынша инвестициялық басым жобаны іске асыруға арналған инвестициялық келісімшартта көзделген әрбір тіркелген активке қатысты қолданылады.

      3. Инвестициялық басым жобаны іске асыру үшін пайдаланылатын жер учаскелері бойынша жер салығын есептеу кезінде жаңа өндірістерді құру бойынша инвестициялық басым жобаны іске асыратын ұйым жер салығының тиісті мөлшерлемелеріне 0 коэффициентін қолданады.

      Осы тармақтың бірінші бөлігін қолданудың шекті мерзімі:

      1) жаңа өндірістер құру бойынша инвестициялық басым жобаны іске асыруға арналған инвестициялық келісімшарт жасалған айдың 1-күнінен басталады;

      2) жаңа өндірістер құру бойынша инвестициялық басым жобаны іске асыруға арналған инвестициялық келісімшарт жасалған жылдан кейінгі жылдың 1 қаңтарынан бастап есептелетін, қатарынан келетін он жылдан кешіктірілмей аяқталады.

      Осы тармақтың бірінші бөлігінің ережелері инвестициялық басым жобаны іске асыру үшін пайдаланылатын жер учаскесін немесе оның бір бөлігін (ондағы үй-жайлармен, құрылыстармен, ғимараттармен бірге не оларсыз) мүліктік жалдауға (жалға) беру, өзге де негіздерде пайдалануға беру жағдайларында қолданылмайды.

      4. Жаңа өндірістер құру бойынша инвестициялық басым жобаны іске асыратын ұйым Қазақстан Республикасының аумағында алғаш рет пайдалануға берілген объектілер бойынша мүлік салығын салықтық базаға 0 пайыз мөлшерлеме бойынша есептейді.

      Осы тармақтың бірінші бөлігінің ережелері халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес негізгі құралдар құрамында ескерілетін және Қазақстан Республикасының кәсіпкерлік саласындағы заңнамасына сәйкес жасалған инвестициялық келісімшартқа қосымша болып табылатын жұмыс бағдарламасында көзделген активтерге қатысты қолданылады.

      Осы тармақтың бірінші бөлігін қолданудың шекті мерзімі:

      1) бірінші актив халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес негізгі құралдар құрамында ескерілген айдың 1-күнінен басталады;

      2) бірінші актив халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес негізгі құралдар құрамында ескерілген жылдан кейінгі жылдың 1 қаңтарынан бастап есептелетін, қатарынан келетін сегіз жылдан кешіктірілмей аяқталады.

      Осы тармақтың бірінші бөлігінің ережелері салық салу объектілерін пайдалануға, сенімгерлік басқаруға немесе жалға беру жағдайларында қолданылмайды.

      5. Осы баптың ережелері, егер жаңа өндірістерді құру бойынша инвестициялық басым жобаны іске асыруға арналған инвестициялық жобада:

      осы Кодекстің 302-бабына сәйкес есептелген корпоративтік табыс салығын 100 пайызға азайтуды;

      жер салығының мөлшерлемелеріне 0 коэффициентті;

      мүлік салығын есептеу кезінде салықтық базаға 0 пайыз мөлшерлемені қолдану көзделсе, қолданылады.

      Ескерту. 712-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2018 бастап қолданысқа енгізіледі); 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңдарымен.

80-1-тарау. Инвестициялар туралы келісім жасасқан тұлғаларға салық салу

      Ескерту. 80-1-тараумен толықтырылды – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

712-1-бап. Жалпы ережелер

      1. Осы Кодекстің мақсаттары үшін бір мезгілде мынадай шарттарға сәйкес келетін:

      1) Қазақстан Республикасының Кәсіпкерлік кодексіне сәйкес Қазақстан Республикасының Үкіметі осындай келісім жасауға уәкілеттік берген мемлекеттік органмен салықтар бойынша преференциялар көзделетін инвестициялар туралы келісім жасаған;

      2) инвестициялар туралы келісімде көзделген қызмет түрі бойынша инвестициялық жобаны іске асыратын;

      3) мыналарды:

      есірткі, психотроптық заттар мен прекурсорлар айналымына байланысты қызметті;

      акцизделетін өнімдерді өндіруді және (немесе) көтерме саудада өткізуді;

      лотерея өткізуді;

      ойын бизнесі саласындағы қызметті;

      радиоактивті материалдардың айналымына байланысты қызметті;

      банк қызметін (не банк операцияларының жекелеген түрлерін) және сақтандыру нарығындағы қызметті (сақтандыру агентінің қызметінен басқа);

      аудиторлық қызметті;

      бағалы қағаздар нарығындағы кәсіптік қызметті;

      цифрлық майнинг саласындағы қызметті;

      кредиттік бюролар қызметін;

      күзет қызметін;

      азаматтық және қызметтік қару мен оның патрондарының айналымына байланысты қызметті;

      жер қойнауын пайдалану саласындағы қызметті, оның ішінде кен іздеушілер қызметін;

      пайдалы қазбаларды өткізуді, оның ішінде трейдерлер қызметін, көмір, мұнай өткізу жөніндегі қызметті жүзеге асыратын тұлға болып табылмайтын;

      4) арнаулы салық режимдерін қолданбайтын заңды тұлға инвестициялар туралы келісім жасасқан тұлға болып табылады.

      2. Егер Қазақстан Республикасының салық заңнамасына өзгерістер және (немесе) толықтырулар жер салығын және (немесе) мүлік салығын есептеу кезінде қолданылатын коэффициенттерді және (немесе) мөлшерлемелерді ұлғайтуды не корпоративтік табыс салығын есептеу кезінде азайту мөлшерін өзгертуді көздейтін болса, инвестициялар туралы келісім жасасқан тұлға инвестициялық жоба шеңберіндегі қызмет бойынша салықтық міндеттемелерді инвестициялар туралы келісім жасалған күні қолданыста болған коэффициенттерді қолдана отырып және (немесе) мөлшерлемелер бойынша айқындайды, сондай-ақ корпоративтік табыс салығын есептеу кезіндегі азайту мөлшерін қолданады.

      Осы Кодекске арнайы экономикалық аймақтың аумағына импортты немесе арнайы экономикалық аймақтың аумағында тауарларды, жұмыстарды, көрсетілетін қызметтерді өткізу бойынша айналымдарды қосылған құн салығынан босатудың күшін жоюды көздейтін өзгерістер және (немесе) толықтырулар енгізілген кезде инвестициялар туралы келісім жасасқан тұлға мұндай босатуды инвестициялар туралы келісімнің мерзімі аяқталғанға дейін қолданады.

      3. Инвестициялар туралы келісімнің қолданылуы мерзімінен бұрын тоқтатылған кезде салықтар бойынша преференциялар және Қазақстан Республикасы салық заңнамасының тұрақтылығына кепілдік ол жасалған күннен бастап күшін жояды.

      Осы тармақтың бірінші бөлігінде көрсетілген жағдайда, салық төлеуші инвестициялар туралы келісім бұзылған күннен бастап күнтізбелік отыз күннен кешіктірмей осы келісім жасалған күннен бастап оны бұзған күнді қоса алғандағы салықтық кезеңдер үшін қосымша салық есептілігін ұсынуға міндетті.

      4. Инвестициялар туралы келісім жасасқан тұлға қызметін арнайы экономикалық аймақты тарату кезінде арнайы экономикалық аймақтың аумағында жүзеге асырған жағдайда салық төлеуші салықтар бойынша преференцияларды инвестициялар туралы келісімнің мерзімі аяқталғанға дейін қолданады.

      Ескерту. 712-1-бапқа өзгеріс енгізілді – ҚР 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен.

712-2-бап. Инвестициялар туралы келісім жасасқан тұлғаларға салық салу

      1. Инвестициялар туралы келісім осы Кодекстің 712-1-бабында көзделген шарттар сақталған кезде мынадай преференцияларды көздеуі мүмкін:

      1) осы Кодекстің 302-бабына сәйкес есептелген корпоративтік табыс салығын инвестициялар туралы келісімде айқындалған, инвестициялар туралы келісім шеңберінде жаңа өндірістер ретінде енгізілген, кеңейтілген немесе жаңартылған тіркелген активтерді пайдалану арқылы алынған қызмет түрлері бойынша инвестициялық жобаны іске асырудан түскен кірістер бойынша 100 пайызға азайту;

      2) инвестициялық жобаны іске асыру үшін пайдаланылатын жер учаскелері бойынша жер салығын есептеу кезінде 0 коэффициентін қолдану;

      3) инвестициялық жобаны іске асыру үшін пайдаланылатын объектілер бойынша мүлік салығын есептеу кезінде салықтық базаға 0 пайыз мөлшерлемесін қолдану;

      4) инвестициялар туралы келісім жасасқан тұлға қызметін арнайы экономикалық аймақ аумағында жүзеге асырған кезде осы Кодекстің 394-бабының 39), 43-1) және 47) тармақшаларына сәйкес тауарларды, жұмыстарды, көрсетілетін қызметтерді өткізу бойынша айналымдарды қосылған құн салығынан босату;

      5) осы Кодекстің 712-3-бабына сәйкес салық төлеушінің нақты шығыстарының сомасынан есептелген салықтық міндеттемелерді азайту.

      2. Инвестициялар туралы келісім шеңберінде осы баптың 1-тармағының 1) тармақшасын қолданудың шекті мерзімі осындай келісім жасалған жылдың 1 қаңтарынан басталады және келісім жасалған жылдан кейінгі жылдың 1 қаңтарынан бастап есептелетін қатарынан он жылдан кешіктірілмей аяқталады.

      3. Инвестициялар туралы келісім шеңберінде осы баптың 1-тармағының 2) тармақшасын қолданудың шекті мерзімі келісім жасалған айдың 1-інен басталады және осындай келісім жасалған жылдан кейінгі жылдың 1 қаңтарынан бастап есептелетін қатарынан он жылдан кешіктірілмей аяқталады.

      4. Инвестициялар туралы келісім шеңберінде осы баптың 1-тармағының 3) тармақшасын қолданудың шекті мерзімі бірінші актив халықаралық қаржылық есептілік стандарттарына және Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес негізгі құралдар құрамында ескерілген айдың 1-інен басталады және (немесе) бірінші актив халықаралық қаржылық есептілік стандарттарына және (немесе) Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес негізгі құралдардың құрамында ескерілген жылдан кейінгі жылдың 1 қаңтарынан бастап есептелетін қатарынан сегіз жылдан кешіктірілмей аяқталады.

      5. Инвестициялар туралы келісім жасасқан тұлға осы Кодекстің корпоративтік табыс салығын азайтуды, мүлік салығы мен жер салығын есептеу кезінде төмендетілген мөлшерлемелер мен коэффициенттерді қолдануды көздейтін басқа ережелерін қолдануға құқылы емес.

      6. Инвестициялар туралы келісім жасасқан тұлға салықтық міндеттемелерді есептеу мақсатында салық салу объектілерін және (немесе) салық салуға байланысты объектілерді бөлек салықтық есепке алуды жүргізеді.

      Ескерту. 712-2-бапқа өзгеріс енгізілді – ҚР 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

712-3-бап. Салық төлеушінің нақты шығындары сомасынан салықтық міндеттемелерді азайту тәртібі

      1. Инвестициялар туралы келісім жасасқан тұлғаның салықтық міндеттемелерін инвестициялық жоба бойынша нақты шығыстардың сомасына азайту, егер инвестициялар туралы келісімде осындай азайту көзделсе, жүргізіледі.

      Инвестициялар туралы келісім инвестициялық жоба шеңберінде республикалық бюджет туралы заңда белгіленген және осындай келісім жасалған қаржы жылының басында қолданыста болған айлық есептік көрсеткіштің он бес миллион еселенген мөлшерінен кем емес сомада инвестицияларды жүзеге асыру кезінде ғана салықтық міндеттемелерді осындай азайтуды көздеуі мүмкін.

      Инвестициялар туралы келісім жасасқан тұлғалар арнайы экономикалық аймақ аумағында қызметін жүзеге асырған кезде оларға осы тармақтың ережелері қолданылмайды.

      2. Мемлекеттік уәкілетті орган салық төлеушімен инвестициялар туралы келісім жасасқан кезде корпоративтік табыс салығы, жер салығы және мүлік салығы бойынша преференциялардың және көрсетілген салықтар бойынша салықтық міндеттемелерді азайтудың қолданылуы салық төлеушінің жүзеге асырылған инвестициялар шегіндегі нақты шығыстарының сомасынан аспайтынын ескере отырып, салықтар бойынша преференциялардың есеп-қисабын жүргізеді.

      3. Салық төлеушінің корпоративтік табыс салығы, жер салығы және мүлік салығы бойынша салықтық міндеттемелерін инвестициялық жоба бойынша нақты шығыстар сомасына азайту көрсетілген салықтар бойынша преференциялар қолданылған он жыл өткеннен кейін инвестициялар туралы келісімнің жиырма бес жылдан аспайтын қолданылу мерзімі шегінде қолданылады. Салық төлеушінің салықтық міндеттемелерін азайту инвестициялық жобаны іске асыру кезеңінде жүзеге асырылған нақты шығыстардың жиырма пайызынан аспайтын мөлшерде жүргізіледі.

      Осы тармақтың бірінші бөлігінде көрсетілген мерзім осы Кодекстің 712-2-бабының ережелері ескеріле отырып қолданылады.

80-2-тарау. Инвестициялық міндеттемелер туралы келісім жасасқан тұлғаларға салық салу

      Ескерту. 21-бөлім 80-2-тараумен толықтырылды – ҚР 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

712-4-бап. Жалпы ережелер

      1. Осы Кодекстің мақсаттары үшін бір мезгілде мынадай шарттарға сәйкес келетін заңды тұлға:

      1) Қазақстан Республикасының Кәсіпкерлік кодексіне сәйкес Қазақстан Республикасының Үкіметімен инвестициялық міндеттемелер туралы келісім жасалса;

      2) көмірсутекті пайдалы қазбаларды өндіретін жер қойнауын пайдаланушыларды және мұнай өнімдерін өндірушілерді қоспағанда, тауар өндіруші болып табылса, инвестициялық міндеттемелер туралы келісім жасасқан тұлға болып табылады. Осы тараудың мақсаттары үшін тауар өндіруші деп инвестициялық міндеттемелер туралы келісім жасасуға өтінім берілген жылдың алдындағы жыл үшін жылдық жиынтық кірісінің кемінде жетпіс пайызын өз өндірісінің тауарларын өткізуден не осындай тұлға өндірген пайдалы қазбаларды және (немесе) осындай тұлғаның пайдалы қазбаларды қайта өңдеуі нәтижесінде алынған өнімдерді өткізуден түсетін кіріс құрайтын заңды тұлға түсініледі;

      3) Қазақстан Республикасының Кәсіпкерлік кодексіне сәйкес ірі немесе орта кәсіпкерлік субъектісі болып табылса;

      4) акцизделетін тауарларды өндіру қызметін жүзеге асырмаса;

      5) арнаулы салықтық режимдерді қолданбаса, инвестициялық міндеттемелер туралы келісім жасасқан тұлға болып табылады.

      2. Инвестициялық міндеттемелер туралы келісімнің қолданысы мерзімінен бұрын тоқтатылған кезде осы Кодекстің 712-5-бабында көзделген Қазақстан Республикасы салық заңнамасының тұрақтылығына кепілдік осы тармақтың үшінші бөлігінде көзделген жағдайды қоспағанда, ол жасалған күннен бастап күшін жояды.

      Осы тармақтың бірінші бөлігінде көрсетілген жағдайда салық төлеуші инвестициялық міндеттемелер туралы келісім бұзылған күннен бастап күнтізбелік отыз күннен кешіктірмей осы келісім жасалған күннен бастап оны бұзу күнін қоса алғандағы күнге дейінгі салықтық кезеңдер үшін қосымша салықтық есептілікті ұсынуға міндетті.

      Егер инвестициялық міндеттемелер туралы келісімнің қолданысы тоқтатылған кезде Қазақстан Республикасының Кәсіпкерлік кодексінде осындай келісімдер үшін көзделген соманың кемінде тоқсан пайызы қаржыландырылған жағдайда, осы Кодекстің 712-5-бабында көзделген Қазақстан Республикасы салық заңнамасының тұрақтылығына кепілдік инвестициялық міндеттемелер туралы келісімнің қолданысы тоқтатылған жылдың 1 қаңтарынан бастап күшін жояды.

      Ескерту. 712-4-бапқа өзгеріс енгізілді – ҚР 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен.

712-5-бап. Инвестициялық міндеттемелер туралы келісім жасасқан тұлғаларға салық салу

      1. Егер осы баптың 2-тармағында өзгеше белгіленбесе, Қазақстан Республикасының Кәсіпкерлік кодексіне сәйкес инвестициялық міндеттемелер туралы келісім жасасқан салық төлеушілердің салықтарды және бюджетке төленетін төлемдерді есептеуі көрсетілген келісім жасалған кезге қолданыста болатын салықтық режимге сәйкес, осындай келісім (Қазақстан Республикасы салық заңнамасының тұрақтылығына кепілдік) жасалған жылдың 1 қаңтарынан бастап он жыл ішінде жүзеге асырылады.

      2. Қазақстан Республикасының Кәсіпкерлік кодексіне сәйкес инвестициялық міндеттемелер туралы келісім жасасқан салық төлеуші (салық агенті) салықтық міндеттемені есептеуді осындай міндеттеме туындаған кезге қолданыста болатын салықтық режимге сәйкес мынадай салықтар және бюджетке төленетін төлемдер бойынша жүзеге асырады:

      қосылған құн салығы;

      акциз;

      қоршаған ортаға эмиссиялар үшін төлемақы;

      жеке табыс салығы;

      төлем көзінен ұсталатын корпоративтік табыс салығы.

      3. Инвестициялық міндеттемелер туралы келісім жасалған кезге қолданыста болған салықтар мен бюджетке төленетін төлемдердің жекелеген түрлерінің күші жойылған жағдайда, салық төлеуші осындай келісім жасалған кезге қолданыста болатын Қазақстан Республикасының салық заңнамасында көзделген тәртіппен және мөлшерлерде оларды бюджетке төлеуді жалғастырады.

22-БӨЛІМ. ЭКСПОРТҚА РЕНТА САЛЫҒЫ

81-тарау. ЭКСПОРТҚА РЕНТА САЛЫҒЫ

713-бап. Төлеушілер

      Шикі мұнай мен шикі мұнай өнімдерін экспортқа өткізетін жеке және заңды тұлғалар экспортқа рента салығын төлеушілер болып табылады, бұған:

      осы Кодекстің 722-бабының 1-тармағында көрсетілген келісімшарттар шеңберінде жер қойнауын пайдаланушылар;

      жер қойнауын пайдалануға баламалы салық төлеушілер болып табылатын жер қойнауын пайдаланушылар өндірген шикі мұнай мен газ конденсаты экспортының көлемдері кірмейді.

      Осы бөлімнің мақсаттары үшін шикі мұнай және шикі мұнай өнімдері деп Еуразиялық экономикалық одақтың Сыртқы экономикалық қызметінің бірыңғай тауар номенклатурасының 2709 00 қосымша позициясында сыныпталатын тауарлар танылады;

      2) алып тасталды – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.
      Ескерту. 713-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

714-бап. Салық салу объектiсi

      Жер қойнауын пайдаланушы салықтық міндеттемені орындау есебіне заттай нысанда берген пайдалы қазбалардың экспортқа өткізілетін және мемлекет атынан алушы немесе осындай өткізуге мемлекет атынан алушы уәкілеттік берген тұлға өткізетін көлемдерді қоспағанда, экспортқа өткізілетін шикі мұнайдың және шикі мұнай өнімдерінің көлемі экспортқа рента салығын салу объектісі болып табылады. Осы Кодекстің осы бөлімінің және 23-бөлімінің мақсаттары үшін экспорт деп:

      1) Қазақстан Республикасының аумағынан Еуразиялық экономикалық одақтың кеден заңнамасына және (немесе) Қазақстан Республикасының кеден заңнамасына сәйкес экспорттың кедендік рәсімінде жүзеге асырылатын тауарларды әкету;

      2) тауарларды Қазақстан Республикасының аумағынан Еуразиялық экономикалық одаққа мүше басқа мемлекеттің аумағына әкету;

      3) Қазақстан Республикасының аумағынан Еуразиялық экономикалық одаққа мүше мемлекеттің аумағына қайта өңдеу үшін бұрын әкетілген алыс-берiс шикiзатының қайта өңдеу өнімдерін Еуразиялық экономикалық одаққа мүше басқа мемлекеттің аумағында өткізу түсініледі.

      Экспортқа рента салығын есептеу үшін шикi мұнайдың және шикі мұнай өнімдерінің көлемi мынадай тәртіппен:

      шикi мұнайды және шикі мұнай өнімдерін Еуразиялық экономикалық одақтың кедендік аумағы шегінен тыс жерге экспортқа өткізу кезінде – кеден баждарының, алынуы кеден органдарына жүктелген өзге де төлемдердің сомаларын есептеу үшін не Еуразиялық экономикалық одақтың кеден заңнамасына және (немесе) Қазақстан Республикасының кеден заңнамасына сәйкес өзге де кедендік мақсаттарда пайдаланылатын, тауарлардың толық декларациясының 35-бағанында көрсетілген шикi мұнайдың және шикі мұнай өнімдерінің көлемі ретінде;

      шикi мұнайды және шикі мұнай өнімдерін Еуразиялық экономикалық одаққа мүше басқа мемлекеттің аумағына экспортқа өткізу кезінде – Қазақстан Республикасының аумағында осындай шикi мұнайды және шикі мұнай өнімдерін экспортқа беру маршрутының басында көлік ұйымының тауарларды қабылдап алу-тапсыру актісінде көрсетілген шикi мұнайдың және шикі мұнай өнімдерінің көлемі ретінде айқындалады.

      Ескерту. 714-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

715-бап. Есептеу тәртібі

      1. Экспортқа іс жүзінде өткізілетін шикі мұнайдың және шикі мұнай өнімдерінің көлемі және осы Кодекстің 741-бабының 3-тармағында айқындалған тәртіппен есептелген әлемдік баға негізінде есептелген, экспортталатын шикі мұнайдың және шикі мұнай өнімдерінің құны шикі мұнай және шикі мұнай өнімдері бойынша экспортқа рента салығын есептеу үшін салықтық база болып табылады. Бұл ретте шикі мұнай және шикі мұнай өнімдері үшін әлемдік баға шикі мұнайдың әлемдік бағасын негізге ала отырып айқындалады.

      Экспортқа рента салығын есептеу мақсатында шикі мұнайдың әлемдік бағасын айқындау үшін өлшем бірліктерін баррельден метрикалық тоннаға ауыстыру орташа өлшемді баррельдеу коэффициентінің негізінде мына формула бойынша жүзеге асырылады:

      К барр. орт. = (V1 х К барр.1 + V2 х К барр.2 … + Vn х К барр.n) / V жалпы өткізу, мұнда:

      К барр. орт. – үтірден кейін төрт белгіге дейінгі дәлдікпен есептелген баррельдеудің орташа өлшемді коэффициенті;

      V1, V2, …Vn – салықтық кезең үшін экспортқа өткізілетін шикі мұнайдың және шикі мұнай өнімдерінің әрбір партиясының көлемі;

      К барр.1, К барр.2 … + К барр.n – Қазақстан Республикасының аумағында экспорттық маршруттың басында көлік ұйымының шикі мұнайды және шикі мұнай өнімдерін тапсыру және қабылдау пунктіндегі есепке алу аспабының деректері негізінде ресімделген әрбір тиісті партия бойынша сапа паспортында көрсетілген баррельдеу коэффициенттері. Бұл ретте баррельдеу коэффициенттері стандарттау саласындағы уәкілетті орган бекіткен ұлттық стандартқа сәйкес өлшеудің стандартты шарттарына келтірілген экспортталатын шикі мұнайдың және шикі мұнай өнімдерінің нақты тығыздығы мен температурасы ескеріле отырып белгіленеді;

      n – салықтық кезеңде экспортқа өткізілген шикі мұнай және шикі мұнай өнімдері партияларының саны;

      V жалпы өткізу – салықтық кезең үшін шикі мұнайдың және шикі мұнай өнімдерін экспортқа өткізудің жалпы көлемі.

      2. Шикі мұнай, газ конденсаты бойынша экспортқа рента салығын төлеудің ақшалай нысаны Қазақстан Республикасы Үкіметінің шешімі бойынша уәкілетті мемлекеттік орган мен салық төлеушінің арасында жасалатын қосымша келісімде айқындалған тәртіппен заттай нысанға ауыстырылуы мүмкін.

      Шикі мұнай, газ конденсаты бойынша экспортқа рента салығын заттай нысанда төлеу тәртібі осы Кодекстің 773-бабында белгіленген.

      Ескерту. 715-бапқа өзгеріс енгізілді - ҚР 05.10.2018 № 184-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңдарымен.

716-бап. Экспортқа рента салығының мөлшерлемелері

      Шикі мұнайдың және шикі мұнай өнімдерінің экспорты кезінде экспортқа рента салығы мынадай мөлшерлемелер бойынша есептеледі:

Р/с

Әлемдік баға

Мөлшерлеме, %-бен

1

2

3

1.

Бір баррель үшiн 20 АҚШ долларын қоса алғанға дейін

0

2.

Бір баррель үшiн 30 АҚШ долларын қоса алғанға дейін

0

3.

Бір баррель үшiн 40 АҚШ долларын қоса алғанға дейін

0

4.

Бір баррель үшiн 50 АҚШ долларын қоса алғанға дейін

7

5.

Бір баррель үшiн 60 АҚШ долларын қоса алғанға дейін

11

6.

Бір баррель үшiн 70 АҚШ долларын қоса алғанға дейін

14

7.

Бір баррель үшiн 80 АҚШ долларын қоса алғанға дейін

16

8.

Бір баррель үшiн 90 АҚШ долларын қоса алғанға дейін

17

9.

Бір баррель үшiн 100 АҚШ долларын қоса алғанға дейін

19

10.

Бір баррель үшiн 110 АҚШ долларын қоса алғанға дейін

21

11.

Бір баррель үшiн 120 АҚШ долларын қоса алғанға дейін

22

12.

Бір баррель үшiн 130 АҚШ долларын қоса алғанға дейін

23

13.

Бір баррель үшiн 140 АҚШ долларын қоса алғанға дейін

25

14.

Бір баррель үшiн 150 АҚШ долларын қоса алғанға дейін

26

15.

Бір баррель үшiн 160 АҚШ долларын қоса алғанға дейін

27

16.

Бір баррель үшiн 170 АҚШ долларын қоса алғанға дейін

29

17.

Бір баррель үшiн 180 АҚШ долларын қоса алғанға дейін

30

18.

Бір баррель үшiн 190 АҚШ долларын қоса алғанға дейін

32

19.

Бір баррель үшiн 200 АҚШ долларына дейiн және одан жоғары

32

      Ескерту. 716-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

717-бап. Салықтық кезең

      Экспортқа рента салығы бойынша салықтық кезең күнтiзбелiк тоқсан болып табылады.

      Егер тауарларға уақытша және толық кедендік декларацияларды ресімдеу күндері әртүрлі салықтық кезеңдерге тура келсе, онда экспортқа рента салығын төлеу бойынша міндеттемелер тауарларға уақытша және толық декларацияларда көрсетілген, Еуразиялық экономикалық одақтың кеден заңнамасына және (немесе) Қазақстан Республикасының кеден заңнамасына сәйкес экспорттың кедендік рәсімі шеңберінде шикі мұнайды және шикі мұнай өнімдерін беру жүзеге асырылатын уақыт кезеңіне тура келетін салықтық кезеңде туындайды.

718-бап. Төлеу мерзімдері

      Салық төлеуші бюджетке салықтың есептелген сомасын салықтық кезеңнен кейінгі екінші айдың 25-күнінен кешіктірмей төлеуге міндетті.

719-бап. Салық декларациясы

      Экспортқа рента салығы бойынша декларация салық төлеушінің тұрған жеріндегі салық органына салықтық кезеңнен кейінгі екінші айдың 15-күнінен кешіктірілмей тапсырылады.

23-БӨЛІМ. ЖЕР ҚОЙНАУЫН ПАЙДАЛАНУШЫЛАРҒА САЛЫҚ САЛУ

82-тарау. ЖАЛПЫ ЕРЕЖЕЛЕР

720-бап. Осы бөлімде реттелетін қатынастар

      1. Қазақстан Республикасының заңнамасында айқындалған тәртіппен жасалған жер қойнауын пайдалануға арналған келісімшарттардың шеңберінде жер қойнауын пайдалану бойынша операцияларды жүргізу кезінде жер қойнауын пайдаланушылар осы Кодексте белгіленген барлық салықтарды және бюджетке төленетін төлемдерді төлейді.

      2. Осы бөлім жер қойнауын пайдаланушылардың арнаулы төлемдері мен салықтары бойынша салықтық міндеттемелерді орындау тәртібін, сондай-ақ өнімді бөлу туралы келісімнің (келісімшарттың) шеңберінде жүзеге асырылатын қызмет бойынша салықтық міндеттемелерді орындау ерекшеліктерін белгiлейдi.

      3. Жер қойнауын пайдаланушылардың арнаулы төлемдері мен салықтары:

      1) қол қою бонусын;

      2) тарихи шығындарды өтеу бойынша төлемді;

      3) жер қойнауын пайдалануға баламалы салықты;

      4) роялтиді;

      5) Қазақстан Республикасының өнімді бөлу бойынша үлесін;

      6) пайдалы қазбаларды өндiру салығын;

      7) үстеме пайда салығын қамтиды.

      4. Көмірсутек кен орнын (кен орындарының тобын, кен орнының бір бөлігін) рентабельділігі төмен, тұтқырлығы жоғары, су басқан, дебиті аз және игерілген санаттарға жатқызу тәртібін, олардың тізбесін және пайдалы қазбаларды өндіру салығы бөлігінде салық салу тәртібін Қазақстан Республикасының Үкіметі айқындайды.

      Пайдалы қазбалардың қатты түрлерінің кен орнын (жер қойнауын пайдалануға арналған бір келісімшарт бойынша кен орындарының тобын, кен орнының бір бөлігін) рентабельділігі төмен санатқа жатқызу өлшемшарттарын, сондай-ақ рентабельділік деңгейін және рентабельділіктің ішкі нормасының деңгейін айқындау тәртібін Қазақстан Республикасының Үкіметі айқындайды.

      5. Толығымен Каспий теңізінің қазақстандық секторында орналасқан жер қойнауы учаскесінде (учаскелерінде) және (немесе) тау-кендік бөлуде немесе тау-кендік бөлу болмаған кезде көмірсутектерді өндіруге немесе барлау мен өндіруге арналған келісімшартта көрсетілген көмірсутектер кенжатындарының жоғарғы нүктесінің тереңдігі 4500 метрден жоғары емес және тау-кендік бөлуде немесе тау-кендік бөлу болмаған кезде көмірсутектерді өндіруге немесе барлау мен өндіруге арналған келісімшартта көрсетілген көмірсутектер кенжатындарының төменгі нүктесінің тереңдігі 5000 метр және одан төмен жер қойнауы учаскелерінде көмірсутектерді өндіруге немесе барлау мен өндіруге арналған келісімшарттар бойынша салықтық міндеттемелерді орындау тарихи шығындарды өтеу бойынша төлемнің, пайдалы қазбаларды өндiру салығының және үстеме пайда салығының орнына жер қойнауын пайдалануға баламалы салықты есептеу және төлеу арқылы жүзеге асырылуы мүмкін.

      Ескерту. 720-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 11.07.2022 № 135-VII (01.01.2023 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

721-бап. Жер қойнауын пайдаланушылардың салықтық міндеттемені орындау ерекшеліктері

      1. Жер қойнауын пайдалануға арналған келісімшарт шеңберінде жүзеге асырылатын қызмет бойынша салық және бюджетке төленетін төлемдер бойынша салықтық мiндеттемелерді есептеу осы Кодекстің 722-бабының 1-тармағында және 722-1-бабында көрсетілген жағдайларды қоспағанда, оларды төлеу жөніндегі міндеттемелер туындаған кезде қолданыста болатын Қазақстан Республикасының салық заңнамасына сәйкес жүргiзiледi.

      2. Жер қойнауын пайдалануға арналған келісімшарт бойынша қызметін жүзеге асыратын жер қойнауын пайдаланушы бейрезидент осы Кодекстің 651653-баптарына сәйкес қосымша салық салуға жатады.

      3. Жер қойнауын пайдалануға арналған келісімшарт шеңберінде жүзеге асырылатын қызмет бойынша салықтық міндеттемелерді орындау жер қойнауын пайдаланушыны салықтық міндеттеме туындаған күнге қолданыста болатын, Қазақстан Республикасының қолданыстағы салық заңнамасына сәйкес жер қойнауын пайдалануға арналған келісімшарт шеңберінен тыс қызметті жүзеге асыру бойынша салықтық міндеттемені орындаудан босатпайды.

      4. Жер қойнауын пайдалануға құқығы бар жеке тұлғалар жер қойнауын пайдаланушы заңды тұлғалар үшін айқындалған тәртіппен осындай құқықтың шеңберінде жүзеге асырылатын қызмет бойынша жер қойнауын пайдаланушылардың арнаулы төлемдері мен салықтары және бөлек есепке алуды жүргізу бойынша салықтық міндеттемелерді орындайды.

      Ескерту. 721-бапқа өзгеріс енгізілді – ҚР 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен.

722-бап. Жекелеген жер қойнауын пайдаланушылардың салықтық міндеттемені орындау ерекшеліктері

      1. Қазақстан Республикасының Үкіметі немесе құзыреттi орган мен жер қойнауын пайдаланушы арасында 2009 жылғы 1 қаңтарға дейiн жасалған және мiндеттi салықтық сараптамадан өткен, өнiмдi бөлу туралы келісімде (келісімшартта), сондай-ақ Қазақстан Республикасының Президентi бекiткен жер қойнауын пайдалануға арналған келісімшартта айқындалған салық режимі мұндай келісімнiң (келісімшарттың) ережелеріне сәйкес оларға қатысты салық режимінiң тұрақтылығы тiкелей көзделген салық және бюджетке төленетiн төлемдер үшiн сақталады, мұндай келісімнiң (келісімшарттың) белгiленген бүкiл қолданылу мерзiмi iшiнде тек қана оның тараптарына қатысты, сондай-ақ операторларға қатысты қолданылады, мұндай келісімнiң (келісімшарттың) тараптары болып табылмайтын тұлғаларға немесе операторларға қолданылмайды және тараптардың өзара келісімi бойынша өзгертiлуi мүмкiн.

      Жер қойнауын пайдаланушы оларға қатысты салық агентi ретiнде әрекет ететiн, төлем көзiнен ұстап қалуға жататын салықтар бойынша салықтық мiндеттемені орындау Қазақстан Республикасының Үкіметі немесе құзыреттi орган мен жер қойнауын пайдаланушы арасында 2009 жылғы 1 қаңтарға дейiн жасалған және мiндеттi салықтық сараптамадан өткен, өнiмдi бөлу туралы келісімде (келісімшартта) және Қазақстан Республикасының Президентi бекiткен жер қойнауын пайдалануға арналған келісімшартта төлем көзiнен ұстап қалатын салық салу тәртібін реттейтiн ережелердің болуына қарамастан, оларды төлеу жөніндегі мiндеттемелер туындаған кезде қолданыста болатын Қазақстан Республикасының салық заңнамасына сәйкес жүргiзiледi.

      Қазақстан Республикасының Үкіметі немесе құзыреттi орган мен жер қойнауын пайдаланушы арасында 2009 жылғы 1 қаңтарға дейiн жасалған және мiндеттi салықтық сараптамадан өткен өнiмдi бөлу туралы келісімнiң (келісімшарттың) салық режимiнде, сондай-ақ Қазақстан Республикасының Президентi бекiткен жер қойнауын пайдалануға арналған келісімшарттың салық режимiнде көзделген салықтың және бюджетке төленетiн төлемдердiң жекелеген түрлерiнiң күшi жойылған жағдайда, жер қойнауын пайдаланушы өнiмдi бөлу туралы келісімде (келісімшартта) және (немесе) жер қойнауын пайдалануға арналған келісімшартта белгiленген тәртiппен және мөлшерде, олардың қолданылу мерзiмi аяқталғанға дейін немесе Қазақстан Республикасының заңнамасында айқындалған тәртiппен тиiстi өзгерістер мен толықтырулар енгiзілгенге дейiн оларды бюджетке төлеудi жалғастырады.

      2. Егер Қазақстан Республикасының Үкіметі немесе құзыреттi орган мен жер қойнауын пайдаланушы арасында 2009 жылғы 1 қаңтарға дейiн жасалған және мiндеттi салықтық сараптамадан өткен, өнiмдi бөлу туралы келісім (келісімшарт) ережелерінде операторды айқындау көзделсе және аталған келісім (келісімшарт) бойынша салықтық мiндеттемені орындауды оператор жүзеге асырса, онда мұндай оператор осы баптың 1-тармағына сәйкес осы келісімнiң (келісімшарттың) тараптарына қатысты қолданылатын салық режиміне сәйкес аталған келісім (келісімшарт) бойынша салықтық мiндеттемені орындайды.

      3. Өнiмдi бөлу туралы келісім (келісімшарт) шеңберінде жай серiктестiкке (консорциумға) қатысушылардың салықтық міндеттемені орындауы төменде көрсетілген тәсілдердің бірімен жүзеге асырылуы мүмкін:

      1) жай серіктестікке (консорциумға) қатысушының салықтық міндеттемені орындауды дербес немесе аталған қатысушының үлесіне қатысты міндеттеме бөлігінде ғана осындай қатысушының атынан және тапсырмасы бойынша оператор жүзеге асырады. Бұл ретте салықтық нысандарда салық төлеуші ретінде – жай серiктестiкке (консорциумға) қатысушының деректемелері, уәкілетті өкіл ретінде оператордың деректемелері көрсетіледі;

      2) егер бұл өнімді бөлу туралы келісім (келісімшарт) ережелерінде көзделсе, жай серіктестікке (консорциумға) қатысушылардың салықтық міндеттемені орындауын өнімді бөлу туралы келісім (келісімшарт) шеңберінде жүзеге асырылатын қызмет бойынша оператор жиынтық түрде жүзеге асырады. Бұл ретте салықтық нысандарды жасау мен тапсыруды (қайтарып алуды) осы Кодекстің 8-тарауында айқындалған тәртіппен салық төлеушінің деректемелері ретінде оператордың деректемелерін көрсете отырып, оператор жүзеге асырады.

      4. Егер жер қойнауын пайдалану бойынша операцияларды орындау барысында операторда Қазақстан Республикасы салық заңнамасының талаптарына сәйкес салық төлеушідегідей (салық агентіндегідей) салықтық міндеттемелер туындаса, онда мұндай салықтық міндеттемелерді оператор дербес орындайды.

722-1-бап. Күрделі жобалар бойынша көмірсутектерді барлау мен өндіруге немесе өндіруге арналған келісімшарттар бойынша салықтық міндеттемені орындау ерекшеліктері

      1. Күрделі жобалар бойынша көмірсутектерді барлау мен өндіруге немесе өндіруге арналған келісімшарттар бойынша осы Кодекстің 258-бабы 6-тармағының, 268-бабы 2-1-тармағының, 271-бабы 7-1-тармағының, 293-бабы 4-4-тармағының, 517-бабы 3-тармағының бірінші бөлігі 5) тармақшасының, 767-бабының 2-тармағы екінші бөлігінің және 768-бабы екінші бөлігінің ережелері жер қойнауын пайдалануға арналған тиісті келісімшартқа қол қойылған күнге қолданыста болатын Қазақстан Республикасының салық заңнамасына сәйкес қолданылады.

      2. Салықтық міндеттемелерді орындау осы баптың 1-тармағына сәйкес жүзеге асырылатын салықтардың, бюджетке төленетін төлемдердің күші жойылған жағдайда жер қойнауын пайдаланушылар күрделі жобалар бойынша (құрлықтағы газ жобаларын қоспағанда) көмірсутектерді барлау мен өндіруге немесе өндіруге арналған келісімшарттар бойынша тиісті салықтар мен төлемдер бойынша салықтық міндеттемелерді орындауды осындай келісімшарттың қолданылу мерзімі аяқталғанға немесе тараптардың келісімі бойынша оған тиісті өзгерістер мен толықтырулар енгізілгенге дейін, тиісті келісімшартқа қол қойылған күнге қолданыста болатын Қазақстан Республикасының салық заңнамасына сәйкес жалғастырады.

      3. Күрделі жобалар бойынша (құрлықтағы газ жобаларын қоспағанда) көмірсутектерді барлау мен өндіруге немесе өндіруге арналған келісімшарт тоқтатылған жағдайда (оның ішінде мерзімінен бұрын бұзылған жағдайда), тиісті келісімшартта белгіленген салдарлар қолданылады. Бұл ретте мұндай келісімшарттар бойынша жер қойнауын пайдаланушы келісімшарт бойынша берілген босатулар, жеңілдіктер немесе өзге де алып қоюлар салдарынан бюджетке төленбеген салықтар, төлемдер сомаларын төлемейді. Күрделі жобалар бойынша көмірсутектерді барлау мен өндіруге немесе өндіруге арналған келісімшарт тоқтатылғаннан кейін (оның ішінде мерзімінен бұрын бұзылған жағдайда) салықтық міндеттемелерді орындау осындай келісімшарттың қолданылуы тоқтатылған күннен кейінгі салықтық кезеңнен бастап салықтық міндеттеме туындаған күнге қолданыста болатын Қазақстан Республикасының салық заңнамасына сәйкес жүзеге асырылады.

      4. Осы Кодекстің 258-бабы 2-тармағының бірінші бөлігі 1) тармақшасының және 6-тармағының, 268-бабы 2-1-тармағының, 271-бабы 7-1-тармағының, 293-бабы 4-4-тармағының және 517-бабы 3-тармағының бірінші бөлігі 5) тармақшасының, 767-бабының 2-тармағы екінші бөлігінің және 768-бабы екінші бөлігінің ережелерін жер қойнауын пайдаланушы – күрделі жобалар бойынша көмірсутектерді барлау мен өндіруге немесе өндіруге арналған келісімшарт тіркелген күннен бастап, ал 2022 жылғы 31 желтоқсанға дейін жасалған жер қойнауын пайдалануға арналған келісімшарттар бойынша көмірсутектерді барлау мен өндіруге немесе өндіруге арналған келісімшартты күрделі жобалар бойынша көмірсутектерді барлау мен өндіруге немесе өндіруге арналған үлгілік келісімшартқа сәйкес жаңа редакцияда жазуды көздейтін осындай келісімшартқа толықтыру тіркелген күннен бастап жер қойнауын пайдалануға арналған тиісті келісімшарт шеңберінде өндірілген пайдалы қазбалар экспорты басталған күннен бастап күнтізбелік жиырма жыл өткенге дейін қолданады.

      Ескерту. 722-1-баппен толықтырылды – ҚР 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен.

723-бап. Жер қойнауын пайдалану бойынша операцияларды салықтық есепке алу ерекшеліктері

      1. Жер қойнауын пайдаланушы жер қойнауын пайдалануға арналып жасалған әрбір келісімшарттың шеңберінде жүзеге асырылатын қызметтер бойынша салықтық міндеттемені есептеу үшін, сондай-ақ рентабельділігі төмен, тұтқырлығы жоғары, су басқан, дебиті аз немесе игерілген кен орындарын (бір келісімшарт шеңберіндегі кен орындарының осындай тобы, кен орнының бір бөлігі бойынша қызметті жүзеге асырған жағдайда кен орындарының тобын, кен орнының бір бөлігін) әзірлеген кезде осындай кен орны (бір келісімшарт шеңберіндегі кен орындарының осындай тобы, кен орнының бір бөлігі бойынша қызметті жүзеге асырған жағдайда кен орындарының тобы, кен орнының бір бөлігі) бойынша осы Кодексте белгіленгендерден ерекшеленетін тәртіппен және мөлшерлемелер бойынша салықты және бюджетке төленетін төлемдерді есептеген жағдайда бөлек салықтық есепке алуды жүргізуге міндетті.

      2. Бөлек салықтық есепке алуды жүргізу туралы осы баптың ережелері кең таралған пайдалы қазбаларды, осы Кодекстің 746-бабы кестесінің 13-жолында көрсетілген кендік емес пайдалы қатты қазбаларды, жерасты суларын, емдік балшықты барлау және (немесе) өндіру жөніндегі келісімшарттарға, сондай-ақ осы келісімшарттар бойынша пайдалы қазбаларды өндіруге арналған салық бойынша салықтық міндеттемені есептеу және орындау бойынша бөлек салықтық есепке алуды жүргізу жөніндегі талаптарды қоспағанда, барлаумен және (немесе) өндірумен байланысты емес жерасты құрылыстарын салуға және (немесе) пайдалануға қолданылмайды.

      Көмірсутектерді немесе пайдалы қатты қазбаларды барлау және (немесе) өндіру жөніндегі келісімшарттар бойынша қызметтің бір бөлігі болып табылатын осы тармақтың бірінші бөлігінде көрсетілген, жер қойнауын пайдалануға арналған келісімшарттар бойынша операциялар жер қойнауын пайдаланушыны бөлек салықтық есепке алу ескеріле отырып, көмірсутектерді немесе пайдалы қатты қазбаларды барлауға және (немесе) өндіруге арналған тиісті келісімшарт жөніндегі салықтық есепке алуда көрсетілуге тиіс. Бұл ретте, жер қойнауын пайдаланушы салықтық есепке алу саясатында осындай операциялар бойынша тиісті келісімшарттарға және (немесе) келісімшарттан тыс қызметке шығыстарды бөлу тәртібін көрсетуге міндетті.

      3. Жер қойнауын пайдаланушы салық салу объектілерін және (немесе) салық салумен байланысты объектілерді бөлек салықтық есепке алуды бекітілген салықтық есепке алу саясатына сәйкес есепке алу құжаттамасы деректерінің негізінде және осы бапта белгіленген ережелерді ескере отырып жүргізеді.

      Жер қойнауын пайдаланушы бөлек салықтық есепке алуды жүргізу тәртібін дербес әзірлейді және ол салықтық есепке алу саясатында (есепке алу саясаты бөлімінде) бекітіледі.

      Салықтық есепке алу саясатында бөлек салықтық есепке алуды жүргізу тәртібі болмаған және (немесе) осындай тәртіп салық салу қағидаттарына сәйкес келмеген жағдайда салық органдары салықтық бақылауды жүзеге асыру барысында салық төлеушінің салықтық міндеттемелерін осы баптың 11-тармағының 1) тармақшасына сәйкес айқындайды.

      Осы тармақтың ережелері осы Кодекстің 200-бабының 2-тармағына сәйкес жиынтық салықтық есепке алуды жүргізуге жауапты жай серiктестiкке (консорциумға) қатысушылардың уәкілетті өкіліне қатысты да қолданылады.

      4. Келісімшарттық қызмет бойынша бөлек салықтық есепке алу мынадай салық және бюджетке төленетін төлемдер:

      1) корпоративтік табыс салығы;

      2) қол қою бонусы;

      3) тарихи шығындарды өтеу бойынша төлем;

      4) пайдалы қазбаларды өндіру салығы;

      5) үстеме пайда салығы;

      6) жер қойнауын пайдалануға баламалы салық;

      7) осы Кодекстің 722-бабының 1-тармағында айқындалған жер қойнауын пайдалануға арналған келісімшарттардың салық режимі негізінде осы Кодексте белгіленгеннен өзгеше тәртіппен есептелетін өзге де салықтар және бюджетке төленетін төлемдер бойынша жүргізіледі.

      5. Салықтық міндеттемені есептеу үшін бөлек салықтық есепке алуды жүргізу кезінде жер қойнауын пайдаланушы:

      1) осы баптың 4-тармағында көрсетілген салық және бюджетке төленетін төлемдерді есептеу үшін келісімшарттан тыс қызметтен бөлек жер қойнауын пайдалануға арналған әрбір келісімшарт бойынша – салық салу объектілерін және (немесе) салық салумен байланысты объектілерді салықтық есепке алуда көрсетуді;

      2) осы баптың 4-тармағында көрсетілмеген салықты және бюджетке төленетін төлемдерді, сондай-ақ жер қойнауын пайдаланушының тұтастай бүкіл қызметі бойынша – корпоративтік табыс салығын есептеуді;

      3) корпоративтік табыс салығы бойынша салықтық есептілікті қоспағанда, жер қойнауын пайдалануға арналған әрбір келісімшарт бойынша – осы баптың 4-тармағында көрсетілген салық және бюджетке төленетін төлемдер бойынша – салықтық есептілікті ұсынуды;

      4) жер қойнауын пайдаланушының тұтастай қызметі бойынша – корпоративтік табыс салығы жөніндегі бірыңғай декларацияны және жер қойнауын пайдалануға арналған әрбір келісімшарт бойынша оған тиісті қосымшаларды тапсыруды;

      5) жер қойнауын пайдаланушының тұтастай бүкіл қызметі бойынша осы баптың 4-тармағында көрсетілмеген салық және бюджетке төленетін төлемдер бойынша салықтық есептілікті ұсынуды қамтамасыз етуге міндетті.

      6. Жер қойнауын пайдаланушының тұтастай қызметі бойынша корпоративтік табыс салығын есептеу кезінде жер қойнауын пайдалануға арналған нақты келісімшарт бойынша шеккен залалдар ескерілмейді, жер қойнауын пайдаланушының оларды осы Кодекстің 300-бабының ережелерін ескере отырып, кейінгі салықтық кезеңдерде жер қойнауын пайдалануға арналған осындай нақты келісімшарт бойынша қызметтен алған кірістері есебінен ғана өтеуге құқығы бар.

      7. Бөлек салықтық есепке алуды жүргізу мақсатында жер қойнауын пайдалану жөніндегі ұлттық компанияның немесе акциялары (қатысу үлестері) тікелей немесе жанама түрде осындай жер қойнауын пайдалану жөніндегі ұлттық компанияға тиесілі заңды тұлғаның Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес инвестициялық қаржыландыру (оның ішінде сыйақы жөніндегі) бойынша мiндеттемесiн стратегиялық әріптестің есептен шығаруынан түсетін кіріс те келісімшарттық қызмет бойынша кіріс болып табылады.

      8. Осы бөлімнің мақсаттары үшін мынадай ұғымдар:

      1) тікелей кірістер мен шығыстар – жер қойнауын пайдаланушының жер қойнауын пайдалануға арналған нақты келісімшартпен немесе келісімшарттан тыс қызметпен тікелей себеп-салдарлық байланысы бар тіркелген активтер бойынша кірістері мен шығыстарын қоса алғанда, есепті салықтық кезеңдегі кірістері мен шығыстарын;

      2) жанама кірістер мен шығыстар – жер қойнауын пайдаланушының есепті салықтық кезеңдегі кірістері мен шығыстары, оның ішінде жер қойнауын пайдалануға арналған бірнеше келісімшартпен тікелей себеп-салдарлық байланысы бар және жер қойнауын пайдалануға арналған осындай келісімшарттар арасында ғана тиісті үлес бойынша бөлінуге жататын тіркелген активтер бойынша кірістері мен шығыстарын;

      3) жалпы кірістер мен шығыстар – жер қойнауын пайдаланушының келісімшарттық және келісімшарттан тыс қызметті жүзеге асырумен байланысты және жер қойнауын пайдалануға арналған нақты келісімшартпен және (немесе) келісімшарттан тыс қызметпен тікелей себеп-салдарлық байланысты емес және олардың арасында тиісті үлес бойынша бөлуді талап ететін жалпы тіркелген активтер бойынша кірістері мен шығыстарын қоса алғанда, есепті салықтық кезеңдегі кірістері мен шығыстарын;

      4) жалпы тіркелген активтер – келісімшарттық және келісімшарттан тыс қызметті жүзеге асырумен байланысты және пайдалану ерекшелігіне қарай жер қойнауын пайдалануға арналған нақты келісімшартпен және (немесе) келісімшарттан тыс қызметпен тікелей себеп-салдарлық байланысты емес тіркелген активтерді;

      5) жанама тіркелген активтер – пайдаланылу ерекшелігіне қарай жер қойнауын пайдалануға арналған келісімшарттармен ғана тікелей себеп-салдарлық байланысы бар тіркелген активтерді;

      6) минералды шикізатты өндірудің, бастапқы қайта өңдеудің, көмірсутекті дайындаудың өзіндік өндірістік құны – халықаралық қаржылық есептілік стандарттарына және Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес айқындалатын, мыналарды:

      пайдалы қазбаларды сақтау, тасымалдау, өткізу бойынша шығындарды;

      минералды шикізатты өндірумен, бастапқы қайта өңдеумен, көмірсутекті дайындаумен тікелей байланысты емес өзге де шығындарды;

      халықаралық қаржылық есептілік стандарттарына және Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес қорлардың өзіндік құнына қосуға жатпайтын жалпы әкімшілік шығыстарды;

      қарыздар бойынша шығындарды қоспағанда, минералды шикізатты өндірумен, бастапқы қайта өңдеумен, көмірсутекті дайындаумен тікелей байланысты өндіріске жұмсалатын шығындарды білдіреді.

      9. Салық салу объектілерін және (немесе) салық салумен байланысты объектілерді бөлек салықтық есепке алуды жүргізу мақсатында жер қойнауын пайдаланушының барлық кірістері мен шығыстары тікелей, жанама және жалпы болып бөлінеді.

      Жер қойнауын пайдаланушы кірістер мен шығыстарды тікелей, жанама және жалпы деп сыныптауды қызмет ерекшелігінің негізінде дербес жүзеге асырады.

      Тікелей кірістер мен шығыстар тікелей себеп-салдарлық байланысы бар келісімшарттық немесе келісімшарттан тыс қызметке ғана толық көлемде жатқызылуға тиіс.

      Жалпы кірістер мен шығыстар келісімшарттық қызмет пен келісімшарттан тыс қызмет арасында бөлінуге жатады және тиісті үлесімен тікелей себеп-салдарлық байланысы бар сол келісімшарттың және келісімшарттан тыс қызметтің кірістері мен шығыстарына жатады.

      Жанама кірістер мен шығыстар жер қойнауын пайдалануға арналған келісімшарттар арасында ғана бөлінуге жатады және тиісті үлесімен себеп-салдарлық байланысы бар сол келісімшарттың кірістері мен шығыстарына жатады.

      Жалпы және жанама кірістер мен шығыстарды бөлу осы баптың 11-тармағында белгіленген әдістерге сәйкес және осы баптың 10-тармағының ережелері ескеріле отырып жүзеге асырылады.

      10. Жалпы және жанама тіркелген активтер бойынша жер қойнауын пайдалануға арналған келісімшарт (келісімшарттар) пен келісімшарттан тыс қызмет арасында жер қойнауын пайдаланушының осы тіркелген активтер бойынша шеккен шығыстары, оның ішінде амортизация бойынша шығыстары және бұдан кейінгі шығыстары бөлінуге жатады.

      Сыйақылар жөніндегі жалпы және жанама шығыстар бойынша осы Кодекстің 246-бабына сәйкес айқындалған осындай сыйақылар жөніндегі шегерімнің жалпы сомасы бөлінуге жатады.

      Егер бағамдық айырма тікелей себеп-салдарлық байланыс бойынша жер қойнауын пайдаланушының келісімшарттық және (немесе) келісімшарттан тыс қызметіне жатқызылмайтын болса, бағамдық айырма бойынша салықтық кезең үшін алынған жиынтық (сальдоланған) нәтиже оң бағамдық айырма сомасының теріс бағамдық айырма сомасынан асып кетуі немесе теріс бағамдық айырма сомасының оң бағамдық айырма сомасынан асып кетуі түрінде бөлінуге жатады.

      Жалпы және жанама салық салу объектілері және (немесе) салық салумен байланысты объектілер бойынша шегерімге жатқызылуға тиіс салықтар сол салық салу объектілері және (немесе) салық салумен байланысты объектілердің өздері тиісінше бөлінбей, осы баптың
11-тармағында белгіленген әдістерге сәйкес бөлінуге жатады.

      11. Жер қойнауын пайдаланушы әрбір келісімшарттық қызмет үшін жалпы және жанама кірістер мен шығыстарды бөлуді қызметтің ерекшелігін немесе жер қойнауын пайдаланушының салықтық есепке алу саясатында қабылдаған бөлек салықтық есепке алуды жүргізудің бір немесе бірнеше әдістерінің негізінде жер қойнауын пайдалану бойынша операциялар жүргізуді, оның ішінде:

      1) жер қойнауын пайдаланушы салықтық кезең үшін алған тікелей кірістердің жалпы сомасындағы жер қойнауын пайдалануға арналған әрбір нақты келісімшартқа және келісімшарттан тыс қызметке келетін тікелей кірістердің үлес салмағы бойынша;

      2) салық төлеушінің жер қойнауын пайдалануға арналған барлық келісімшарттары бойынша пайдалы қазбаларды өндірудің жалпы көлеміндегі жер қойнауын пайдалануға арналған әрбір нақты келісімшарт бойынша пайдалы қазбаларды өндіру көлемінің үлес салмағы бойынша;

      3) жер қойнауын пайдаланушы салықтық кезең үшін жүргізген тікелей шығыстардың жалпы сомасындағы жер қойнауын пайдалануға арналған әрбір нақты келісімшартқа және келісімшарттан тыс қызметке келетін тікелей шығыстардың үлес салмағы бойынша;

      4) мына баптардың бірі бойынша: жер қойнауын пайдаланушы салықтық кезең үшін осы бап бойынша жүргізген шығыстардың жалпы сомасындағы жер қойнауын пайдалануға арналған әрбір нақты келісімшартқа және келісімшарттан тыс қызметке келетін тікелей өндірістік шығыстар, еңбекақы төлеу қоры немесе тіркелген активтердің құны бойынша шеккен шығыстардың үлес салмағы бойынша;

      5) жер қойнауын пайдаланушы жұмыскерлерінің жалпы орташа тізімдік санына келісімшарттық қызметке қатысатын жұмыскерлердің орташа тізімдік санының үлес салмағы бойынша;

      6) өзге де әдістердің негізінде дербес жүргізеді.

      Жалпы және жанама кірістер мен шығыстардың әр түріне қатысты оларды бөлудің осы тармақта белгіленген әртүрлі әдістері қолданылуы мүмкін.

      Тиісті салықтық кезеңнің соңында жалпы және жанама кірістер мен шығыстарды бөлудің қолданылған әдістері көрсетілген салықтық кезең үшін өзгертуге жатпайды.

      Жалпы және (немесе) жанама кірістер мен шығыстарды неғұрлым дәл бөлу үшін жер қойнауын пайдаланушы жоғарыда көрсетілген әдістердің бірін қолдану нәтижесінде алынған үлес салмағының мәнін үлестің жүзден бірге дейінгі пайызымен (0,01%) айқындайды.

      12. Егер осы тармақта өзгеше белгіленбесе, жер қойнауын пайдаланушы жер қойнауын пайдалануға арналған әрбір жекелеген келісімшарт бойынша келісімшарттық қызметтің корпоративтік табыс салығын есептеу кезінде бөлек салықтық есепке алуды жүргізу мақсатында, өндірілген көмірсутектерді (көмірсутектерді дайындауды қоса алғанда) және (немесе) көмірсутектерді дайындау немесе минералды шикізатты бастапқы қайта өңдеуден (байытудан) ғана өткен минералды шикізатты өткізуден түскен кіріс Қазақстан Республикасының трансферттік баға белгілеу туралы заңнамасының сақталуы ескеріле отырып, оларды өткізу бағасының негізінде, бірақ өндірілген көмірсутектердің, минералды шикізаттың және (немесе) бастапқы қайта өңдеу (байыту) нәтижесінде алынған, халықаралық қаржылық есептілік стандарттарына және Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес айқындалатын тауар өнімінің өзіндік өндірістік құнынан төмендетілмей айқындалады.

      Егер Қазақстан Республикасының газ және газбен жабдықтау туралы заңнамасына сәйкес шикі газды, оның ішінде қайта өңдеуден өткен газды ұлттық оператор мемлекеттің артықшылықты құқығы шеңберінде сатып алған жағдайда, онда жер қойнауын пайдаланушы мұндай шикі газды, оның ішінде қайта өңдеуден өткен газды өткізуден түсетін кірісті осы Кодекстің 227-бабына сәйкес айқындайды.

      Жер қойнауын пайдаланушы экспортқа өндірілген мұнайды өткізген кезде, егер мұнайдың әлемдік бағасы осындай мұнайды өткізетін күнге осы мұнайды өндірудің өндірістік өзіндік құнынан төмен болған жағдайда, осындай мұнайды өткізуден түскен кіріс осы Кодекстің 227-бабына сәйкес айқындалады.

      Өндірілген көмірсутектерді және (немесе) бастапқы қайта өңдеуден (байытудан) өткен минералды шикізатты кейіннен қайта өңдеу үшін басқа заңды тұлғаға (меншік құқығын ауыстырмай) және (немесе) бір заңды тұлға шеңберінде құрылымдық немесе өзге де технологиялық бөлімшеге берген немесе өзінің өндірістік қажеттеріне пайдаланған жағдайда жер қойнауын пайдаланушы көмірсутектерді дайындауды немесе минералды шикізатты бастапқы қайта өңдеуді (байытуды) қоса алғанда, осындай операция бойынша кірісті өндіру мен бастапқы қайта өңдеудің (байытудың) халықаралық қаржылық есептілік стандарттарына және Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес айқындалатын, 20 пайызға ұлғайтылған нақты өзіндік өндірістік құны бойынша айқындайды.

      Егер шикі газ мұнаймен ілеспе түрде өндірілетін болса, мұндай шикі газды өндірудің өндірістік өзіндік құны мына формула бойынша айқындалады:

      (GP1 х 0,857)

      GF х ------------------------- х r

      OP + (GP1 х 0,857)

      CP = ---------------------------------------- , мұнда:

      GP1

      СР – бір мың текше метр үшін теңгемен ағымдағы салықтық кезеңде жер қойнауын пайдалануға арналған келісімшарт шеңберінде шикі мұнаймен ілеспе өндірілетін шикі газды өндірудің өндірістік өзіндік құны;

      СF – теңгемен ағымдағы салықтық кезеңде жер қойнауын пайдалануға арналған келісімшарт шеңберінде халықаралық қаржылық есептілік стандарттарына және Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес айқындалатын көмірсутектер өндірудің өндірістік өзіндік құны;

      GР1 – ол бойынша халықаралық қаржылық есептілік стандарттарында және Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарында өзіндік құнды айқындау бір мың текше метрмен көзделетін, ағымдағы салықтық кезеңде жер қойнауын пайдалануға арналған келісімшарт шеңберінде мұнаймен ілеспе түрде өндірілетін шикі газдың өндірілу көлемі;

      OР – ағымдағы салықтық кезеңде жер қойнауын пайдалануға арналған келiсiмшарт шеңберінде шикі мұнайдың тоннамен өндірілу көлемі;

      0,857 – мұнаймен ілеспе түрде өндірілетін шикі газдың бір мың текше метрін тоннаға ауыстыру коэффициенті;

      r – мына формула бойынша айқындалатын құндық коэффициент:

      GP2 х AEPG

      r = -------------------- , мұнда:

      OP х AEPO

      GР2 – ағымдағы салықтық кезеңде жер қойнауын пайдалануға арналған келісімшарт шеңберінде мұнаймен ілеспе түрде өндірілетін шикі газдың бір мың текше метрмен өндірілу көлемі;

      OР – ағымдағы салықтық кезеңде жер қойнауын пайдалануға арналған келісімшарт шеңберінде шикі мұнайдың тоннамен өндірілу көлемі;

      AEPG – бір мың текше метр үшін теңгемен сыртқы сауда кедендік статистикасын және өзара сауда статистикасын жүргізу жөніндегі уәкілетті органдардың деректері бойынша есептелетін, тауарлы газды жер қойнауын пайдаланушыдан Қазақстан Республикасының шекарасына дейін тасымалдау бойынша тарифтер негізінде айқындалатын шығыстар шегеріле отырып, тиісті салықтық кезең үшін Қазақстан Республикасының шекарасындағы тауарлы газдың орташа өлшемді экспорттық бағасы;

      AEPО – тоннасына теңгемен сыртқы сауда кедендік статистикасын және өзара сауда статистикасын жүргізу жөніндегі уәкілетті органдардың деректері бойынша есептелетін, мұнайды жер қойнауын пайдаланушыдан Қазақстан Республикасының шекарасына дейін тасымалдау бойынша тарифтер негізінде айқындалатын шығыстар шегеріле отырып, тиісті салықтық кезең үшін Қазақстан Республикасының шекарасындағы мұнайдың орташа өлшемді экспорттық бағасы.

      Бұл ретте жер қойнауын пайдаланушының келісімшарттан тыс қызметі бойынша жиынтық жылдық кірісіне осындай кейіннен қайта өңдеу нәтижесінде алынған өнімді өткізуден нақты алынған кіріс пен жер қойнауын пайдаланушының келісімшарттық қызметі бойынша жылдық жиынтық кірісіне қосылатын, осы тармаққа сәйкес есептелген кіріс сомасы арасындағы айырмаға тең сома қосуға жатады.

      Осы бөлімнің мақсаттары үшін байыту фабрикасы, қайта өңдеу, өндiріс немесе металлургия цехы (зауыты) заңды тұлғаның өзге де технологиялық бөлімшесі деп танылады.

      Ескерту. 723-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңдарымен.

723-1-бап. Жер қойнауын пайдалану құқығын жер қойнауын пайдаланудың лицензиялық режиміне қайта ресімдеу кезіндегі салықтық есепке алу ерекшеліктері

      1. Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес жер қойнауын пайдалану құқығы жер қойнауын пайдалануға арналған келісімшарттан жер қойнауын пайдаланудың лицензиялық режиміне қайта ресімделген жағдайда, жер қойнауын пайдалануға арналған келісімшартты қайта ресімдеу жүргізілген салықтық кезеңде бөлек салықтық есепке алуды жүргізу мақсатында жер қойнауын пайдалануға қайта ресімделген келісімшарт және оның орнына алынған жер қойнауын пайдалануға арналған лицензия жиынтық түрде жер қойнауын пайдалануға арналған біртұтас келісімшарт ретінде қаралады, ал жер қойнауын пайдаланушының жер қойнауын пайдалануға қайта ресімделген келісімшарт бойынша және аталған жер қойнауын пайдаланушының жер қойнауын пайдалануға алынған лицензия шеңберіндегі қызметі бірыңғай бөлек салықтық есепке алу жүргізілетін біртұтас келісімшарттық қызмет ретінде қаралады.

      Егер жер қойнауын пайдалану құқығын қайта ресімдеу кезінде жер қойнауын пайдаланушыға жер қойнауын пайдалануға арналған келісімшарттың орнына жер қойнауын пайдалануға екі және одан көп лицензия берілсе, жер қойнауын пайдалануға арналған келісімшартты қайта ресімдеу жүргізілген салықтық кезең үшін жер қойнауын пайдалануға арналған келісімшарт деп жер қойнауын пайдалануға қайта ресімделген келісімшарттың осы баптың 2 – 7-тармақтарына сәйкес лицензияға қайта бөлінген салық салу объектілеріне және (немесе) салық салуға байланысты объектілерге сәйкес келетін бір бөлігі мен көрсетілген жер қойнауын пайдалануға арналған лицензия жиынтық түрде түсініледі. Тиісінше, жер қойнауын пайдалануға арналған келісімшартты қайта ресімдеу жүргізілген салықтық кезеңде жер қойнауын пайдаланушының жер қойнауын пайдалануға алынған әрбір лицензия шеңберіндегі қызметі және жер қойнауын пайдалануға қайта ресімделген келісімшарт бойынша аталған жер қойнауын пайдаланушы қызметінің соған сәйкес келетін бір бөлігі жиынтық түрде бөлек салықтық есепке алу жүргізілетін жеке біртұтас келісімшарттық қызмет ретінде қаралады.

      2. Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес жер қойнауын пайдалану құқығын жер қойнауын пайдалануға арналған келісімшарттан жер қойнауын пайдаланудың лицензиялық режиміне қайта ресімдеген кезде қайта ресімделген келісімшарт бойынша салық салу объектілері және (немесе) салық салуға байланысты объектілер жер қойнауын пайдалану құқығын көрсетілген қайта ресімдеу жүргізілген салықтық кезеңнің басынан бастап қайта ресімделген келісімшарттың орнына алынған лицензия бойынша салық салу объектілері және (немесе) салық салуға байланысты объектілер деп танылады.

      Егер жер қойнауын пайдалану құқығын қайта ресімдеу кезінде жер қойнауын пайдаланушыға жер қойнауын пайдалануға арналған келісімшарттың орнына жер қойнауын пайдалануға екі және одан көп лицензия берілсе, жер қойнауын пайдалануға қайта ресімделетін келісімшарт бойынша салықтық есепке алуда ескерілетін салық салу объектілері және (немесе) салық салуға байланысты объектілер жер қойнауын пайдалану құқығын көрсетілген қайта ресімдеу жүргізілген салықтық кезеңнің басынан бастап осы баптың 3-тармағына сәйкес алынған лицензияларға қайта бөлуге жатады және бұдан әрі жер қойнауын пайдалануға арналған әрбір лицензия шеңберіндегі қызмет бойынша тиісінше бөлек салықтық есепке алуды жүргізу кезінде ескеріледі.

      3. Жер қойнауын пайдаланушының тиісті салықтық кезеңнің басынан бастап жер қойнауын пайдалануға арналған келісімшартты лицензиялық режимге қайта ресімдеу күніне дейінгі жалпы және жанама кірістері мен шығыстарын бөлу осы Кодекстің 723-бабының 8, 9, 10 және 11-тармақтарына сәйкес жүзеге асырылады.

      Бұл ретте салық төлеуші жер қойнауын пайдалану құқығын қайта ресімдеу жүргізілген жылдан кейінгі жылдың 31 наурызынан кешіктірмей салық органын осы Кодекстің 723-бабының 11-тармағына сәйкес бөлудің қайта қарауға және өзгертуге жатпайтын таңдап алынған әдістері туралы хабардар етеді.

      Осы баптың 7-тармағының бірінші бөлігінде көрсетілген мерзімдерде мұндай хабарлама болмаған жағдайда, бөлу мақсатында осы Кодекстің 723-бабының 11-тармағы бірінші бөлігінің 1) тармақшасында көрсетілген әдіс қолданылады.

      4. Жер қойнауын пайдалануға қайта ресімделетін келісімшарт бойынша түзілген, амортизацияланатын активтердің кіші тобының (I тобының), тобының, сондай-ақ осы Кодекстің 258-бабында көрсетілген амортизацияланатын активтердің жекелеген тобының құндық балансын бөлу жер қойнауын пайдалану құқығын қайта ресімдеу жүргізілген жылдың 1 қаңтарындағы жағдай бойынша жүзеге асырылады. Бұл ретте, амортизацияланатын активтердің кіші тобының (I тобының), тобының көрсетілген құндық балансына енгізілген амортизацияланатын активтер осы Кодекстің 723-бабының 8 және 11-тармағына сәйкес тікелей, жанама және жалпы болып сыныпталуға тиіс.

      5. Жер қойнауын пайдалану құқығын қайта ресімдеу жүргізілген жылдың 1 қаңтарындағы жағдай бойынша жинақталған тарату қорының қаражаты осы Кодекстің 723-бабының 11-тармағына сәйкес лицензияларға бөлуге жатады және осындай жер қойнауын пайдалану құқығын қайта ресімдеу жүргізілген жылы осындай лицензиялардың жылдық жиынтық кірісіне енгізіледі.

      6. Жер қойнауын пайдалануға арналған келісімшартты жер қойнауын пайдаланудың лицензиялық режиміне қайта ресімдеу жүргізілген салықтық кезеңнің басында жер қойнауын пайдалануға қайта ресімделетін келісімшарт шеңберінде алдыңғы салықтық кезеңдерден жинақталған залалдар болған жағдайда, көрсетілген залалдар мынадай тәртіппен есепке алынады:

      жер қойнауын пайдаланушы жер қойнауын пайдалануға бір лицензия алған жағдайда – жер қойнауын пайдалануға арналған келісімшартты қайта ресімдеу жүргізілген салықтық кезеңде есепке алынады және олар толық пайдаланылмаған жағдайда осы Кодекстің 300-бабына сәйкес айқындалатын мерзім шегінде көрсетілген лицензия шеңберіндегі қызметтен алынған салық салынатын кіріс есебінен өтеу үшін ауыстырылады;

      жер қойнауын пайдалануға екі және одан көп лицензия алынған жағдайда – осы Кодекстің 723-бабы 11-тармағының ережелері және жер қойнауын пайдаланушының алынған лицензияларға салықтық есепке алу саясаты ескеріле отырып, жер қойнауын пайдалануға арналған келісімшартты қайта ресімдеу жүргізілген жылдың 1 қаңтарындағы жағдай бойынша бөлінеді, көрсетілген салықтық кезеңде әрбір лицензия бойынша тиісті бөлігінде есепке алынады және осы Кодекстің 300-бабына сәйкес айқындалатын мерзім шегінде тиісті лицензия шеңберіндегі қызметтен алынған салық салынатын кіріс есебінен одан әрі өтеу үшін ауыстырылады.

      7. Осы баптың 4-тармағында көрсетілген кіші топтардың (І топтың), топтардың жалпы және жанама құндық баланстарын, осы баптың 5-тармағында көрсетілген тарату қорында жинақталған қаражатты, сондай-ақ осы баптың 6-тармағында көрсетілген залалдарды бөлу жер қойнауын пайдаланушы осы Кодекстің 723-бабы 11-тармағының 1) – 5) тармақшаларында көзделген әдістерден дербес таңдаған сол бір бөлу әдісі бойынша жүзеге асырылады, бұл туралы салық төлеуші жер қойнауын пайдалану құқығын қайта ресімдеу жүргізілген жылдан кейінгі жылдың 31 наурызынан кешіктірмей салық органын хабардар етеді және ол қайта қарауға және өзгертуге жатпайды.

      Осы тармақтың бірінші бөлігінде көрсетілген мерзімдерде мұндай хабарлама болмаған жағдайда, бөлу мақсатында осы Кодекстің 723-бабының 11-тармағы бірінші бөлігінің 1) тармақшасында көрсетілген әдіс қолданылады.

      Ескерту. 82-тарау 723-1-баппен толықтырылды – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

83-тарау. ҚОЛ ҚОЮ БОНУСЫ

724-бап. Жалпы ережелер

      Қол қою бонусы жер қойнауын пайдаланушының келісімшарт аумағында (жер қойнауы учаскесінде), сондай-ақ Қазақстан Республикасының заңнамасында айқындалған тәртіппен келісімшарт аумағы (жер қойнауы учаскесі) кеңейтілген кезде жер қойнауын пайдалану құқығын иелену үшін біржолғы тіркелген төлемі болып табылады.

725-бап. Төлеушiлер

      Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес жер қойнауын пайдалану құқығын алу конкурсының жеңiмпазы болған немесе жер қойнауын пайдалану құқығын беру жөніндегі тiкелей келiссөздер негiзiнде жер қойнауын пайдалану құқығын алған, сондай-ақ Қазақстан Республикасының заңнамасында айқындалған тәртiппен жер қойнауын пайдалануға арналған мынадай келісімшарттардың біреуiн:

      1) барлауға арналған келісімшартты;

      2) пайдалы қазбаларды өндiруге арналған келісімшартты;

      3) бірлескен барлау мен өндіруге арналған келісімшартты;

      4) геологиялық зерделеуге арналған лицензияны;

      5) жер қойнауының кеңістігін пайдалануға арналған лицензияны;

      6) кен іздеушілікке арналған лицензияны жасасқан (алған) жеке немесе заңды тұлға қол қою бонусын төлеуші болып табылады.

      Осы баптың бірiншi бөлiгi 2) тармақшасының ережесi тиiстi келісімшарт аумағында (жер қойнауы учаскесінде) барлауға арналған келісімшарттың шеңберiнде коммерциялық табуға байланысты өндiруге құқық алуға айрықша құқығының негiзiнде келісімшарт жасасқан жер қойнауын пайдаланушыларға қолданылмайды.

      Осы бөлімнің мақсаттары үшін Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес өткізілетін "конкурс" ұғымы, осы заңнамаға сәйкес өткізілетін "аукцион" ұғымымен бірдей.

726-бап. Қол қою бонусын есептеу тәртібі

      1. Қол қою бонусының бастапқы мөлшерi жер қойнауын пайдалануға жасалатын әрбір келісімшарт үшiн мынадай мөлшерде жеке белгiленедi:

      1) пайдалы қазбалардың бекітілген қорлары жоқ аумақтағы барлауға арналған келісімшарттар үшiн:

      көмірсутектер бойынша – республикалық бюджет туралы заңда белгiленген және конкурс шарттары жарияланған күнге немесе Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес жер қойнауын пайдалану құқығын беру жөніндегі тiкелей келiссөздер хаттамасына қол қойылған күнге қолданыста болатын айлық есептiк көрсеткiштiң 2 800 еселенген мөлшерi;

      пайдалы қатты қазбаларды барлауға арналған лицензияларды және техногендiк минералдық түзілімдерді игеруге арналған келісімшарттарды қоспағанда, пайдалы қатты қазбалар бойынша – республикалық бюджет туралы заңда белгiленген және конкурс шарттары жарияланған күнге немесе Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес жер қойнауын пайдалану құқығын беру жөніндегі тiкелей келiссөздер хаттамасына қол қойылған күнге қолданыста болатын айлық есептiк көрсеткiштiң 280 еселенген мөлшерi;

      кең таралған пайдалы қазбалар, жерасты сулары мен емдiк балшық бойынша келісімшарттар үшiн – республикалық бюджет туралы заңда белгiленген және конкурс шарттары жарияланған күнге немесе Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес жер қойнауын пайдалану құқығын беру жөніндегі тiкелей келiссөздер хаттамасына қол қойылған күнге қолданыста болатын айлық есептiк көрсеткiштiң 40 еселенген мөлшерi;

      пайдалы қазбалардың бекітілген қорлары бар аумақта – өндіруге, олар бойынша қорлар бекітілген тиісті пайдалы қазбаларды бірлескен барлау мен өндіруге арналған келісімшарттар үшін қол қою бонусының бастапқы мөлшерін айқындау үшін осы тармақтың 2) тармақшасында айқындалған тәртіппен;

      2) көмірсутектерді:

      өндiруге, бірлескен барлау мен өндіруге арналған келісімшарттар үшiн:

      егер қорлар бекітілмеген болса, – республикалық бюджет туралы заңда белгiленген және конкурс шарттары жарияланған күнге немесе Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес жер қойнауын пайдалану құқығын беру жөніндегі тiкелей келiссөздер хаттамасына қол қойылған күнiне қолданыста болатын айлық есептiк көрсеткiштiң 3000 еселенген мөлшерi белгіленеді. Бұл ретте егер жер қойнауын пайдалану құқығы Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес аумағы блоктарға бөлінген жер қойнауы учаскесіне берілсе, онда қол қою бонусының бастапқы мөлшері республикалық бюджет туралы заңда белгiленген және конкурс шарттары жарияланған немесе Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес жер қойнауын пайдалану құқығын беру жөніндегі тікелей келіссөздер хаттамасына қол қойылған күнге қолданыста болатын айлық есептік көрсеткіштің 10 еселенген мөлшеріне, үш жүзіншіден кейінгі әрбір блок үшін ұлғаяды;

      егер қорлар бекітілген болса, – (Қ х 0,04%) + (Қа х 0,01%) формуласы бойынша, бірақ республикалық бюджет туралы заңда белгiленген және конкурс шарттары жарияланған күнге немесе Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес жер қойнауын пайдалану құқығын беру жөніндегі тiкелей келiссөздер хаттамасына қол қойылған күнге қолданыста болатын айлық есептiк көрсеткiштiң 10 000 еселенген мөлшерiнен кем емес, мұнда:

      Қ – А, В, С1 өнеркәсiптiк санаттары бойынша Қазақстан Республикасының Пайдалы қазбалар қорлары жөніндегі мемлекеттік комиссиясы бекiткен көмірсутектердің жиынтық қорларының құны;

      Қа – әлеуеттi коммерциялық объектiнiң және С3 санатының болжамдық ресурстарының қорларын жедел есептеу үшiн Қазақстан Республикасының Пайдалы қазбалар қорлары жөніндегі мемлекеттік комиссиясы бекiткен және (немесе) көрсетiлген Комиссия қорытындысында назарға алынған С2 санатындағы көмірсутектердің алдын ала бағаланған қорларының жиынтық құны.

      Бұл ретте, егер жер қойнауын пайдалану құқығы Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес аумағы блоктарға бөлінген жер қойнауы учаскесіне берілген жағдайда қол қою бонусының бастапқы мөлшері республикалық бюджет туралы заңда белгiленген және конкурс шарттары жарияланған күнге немесе Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес жер қойнауын пайдалану құқығын беру жөніндегі тікелей келіссөздер хаттамасына қол қойылған күнге қолданыста болатын айлық есептік көрсеткіштің 10 еселенген мөлшеріне, үш жүзінші блоктан кейінгі әрбір блок үшін ұлғаяды;

      егер жер қойнауын пайдалану құқығы көмірсутектердің бекітілген және бекітілмеген қорлары бір мезгілде болатын аумағы блоктарға бөлінген жер қойнауы учаскесіне берілсе, онда қол қою бонусының бастапқы мөлшері тиісінше көмірсутектердің бекітілген және бекітілмеген қорлары үшін осы тармақшада айқындалған тәртіппен айқындалады. Бұл ретте қол қою бонусының бастапқы мөлшерінің жалпы сомасы республикалық бюджет туралы заңда белгiленген және конкурс шарттары жарияланған күнге немесе Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес жер қойнауын пайдалану құқығын беру жөніндегі тікелей келіссөздер хаттамасына қол қойылған күнге қолданыста болатын айлық есептік көрсеткіштің 10 000 еселенген мөлшерінен кем болмауға тиіс;

      техногендiк минералдық түзілімдерді игеруге арналған келісімшарттарды және пайдалы қатты қазбаларды өндіруге, кен іздеушілікке арналған лицензияларды қоспағанда, минералды шикізатты өндіруге және бірлескен барлау мен өндіруге арналған келісімшарттар үшін:

      егер қорлар бекітілмеген болса – республикалық бюджет туралы заңда белгiленген және конкурс шарттары жарияланған күнге немесе Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес жер қойнауын пайдалану құқығын беру жөніндегі тiкелей келiссөздер хаттамасына қол қойылған күнге қолданыста болатын айлық есептiк көрсеткiштiң 500 еселенген мөлшерi;

      егер қорлар бекітілген болса, – (Қ х 0,01%) + (Қа х 0,005%) формуласы бойынша, бірақ республикалық бюджет туралы заңда белгiленген және конкурс шарттары жарияланған күнге немесе Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес жер қойнауын пайдалану құқығын беру жөніндегі тiкелей келiссөздер хаттамасына қол қойылған күнге қолданыста болатын айлық есептiк көрсеткiштiң 500 еселенген мөлшерiнен кем емес, мұнда:

      Қ – А, В, С1 өнеркәсiптiк санаттары бойынша Қазақстан Республикасының Пайдалы қазбалар қорлары жөніндегі мемлекеттік комиссиясы бекiткен минералды шикізаттың жиынтық қорының құны;

      Қа – әлеуеттi коммерциялық объектiнiң және болжамдық ресурстардың қорларын жедел есептеу үшiн Қазақстан Республикасының Пайдалы қазбалар қорлары жөніндегі мемлекеттік комиссия бекiткен және (немесе) көрсетiлген комиссия қорытындысында назарға алынған С2 санатындағы минералды шикізаттың алдын ала бағаланған қорларының жиынтық құны;

      кең таралған пайдалы қазбаларға, жерасты сулары мен емдiк балшыққа арналған келісімшарттар үшiн – (Қ х 0,01%) формуласы бойынша, бірақ республикалық бюджет туралы заңда белгiленген және конкурс шарттары жарияланған күнге немесе Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес жер қойнауын пайдалану құқығын беру жөніндегі тiкелей келiссөздер хаттамасына қол қойылған күнге қолданыста болатын айлық есептiк көрсеткiштiң 120 еселенген мөлшерiнен кем емес;

      3) техногендiк минералдық түзілімдерді қайта өңдеуге арналған келісімшарттар үшiн – (Қ1 х 0,01%) формуласы бойынша, бірақ республикалық бюджет туралы заңда белгiленген және конкурс шарттары жарияланған күнге немесе Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес жер қойнауын пайдалану құқығын беру жөніндегі тiкелей келiссөздер хаттамасына қол қойылған күнге қолданыста болатын айлық есептiк көрсеткiштiң 300 еселенген мөлшерiнен кем емес;

      4) сарқынды суларды ағызу үшiн жер қойнауын барлауға, сондай-ақ барлауға және (немесе) өндiруге байланысты емес жерасты құрылыстарын салуға және (немесе) пайдалануға арналған келісімшарттар үшiн – республикалық бюджет туралы заңда белгiленген және конкурс шарттары жарияланған күнге немесе Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес жер қойнауын пайдалану құқығын беру жөніндегі тiкелей келiссөздер хаттамасына қол қойылған күнге қолданыста болатын айлық есептiк көрсеткiштiң 400 еселенген мөлшерi.

      2. Пайдалы қазбалар қорларының құны:

      1) осы тармақтың 2) тармақшасында көрсетілген шикі газды қоспағанда, көмірсутектер үшiн – қол қою бонусы төленген күннің алдындағы соңғы жұмыс күні айқындалған валюта айырбастаудың нарықтық бағамы қолданыла отырып, конкурс шарттары жарияланған күнге немесе Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес жер қойнауын пайдалану құқығын беру жөніндегі тiкелей келiссөздер хаттамасына қол қойылған күннiң алдындағы күнге осы Кодекстiң 741-бабына сәйкес көмірсутектердің шетел валютасындағы баға белгіленімінің орташа арифметикалық мәнi негiзiнде айқындалады. Бұл ретте көмірсутектердің Қазақстан Республикасының осы мақсаттар үшін уәкiлеттiк берiлген мемлекеттік органы бекiткен қорларының құнын айқындау үшiн мәнi көрсетiлген күнге ең жоғары болып табылатын, осы Кодекстiң 741-бабының 3-тармағында көрсетiлген мұнайдың стандартты сұрыпының баға белгіленімінің орташа арифметикалық мәнi пайдаланылады;

      2) Қазақстан Республикасының Үкіметі айқындайтын баға бойынша Қазақстан Республикасының ішкі нарығына өндірілген шикі газды берудің ең аз көлемі туралы жер қойнауын пайдаланушының міндеттемелері көзделген жер қойнауын пайдалануға арналған келісімшарт бойынша шикі газ үшін мына формула бойынша:

      Қ = V1 х Б1 + V2 х Б2, мұнда:

      V1 – Қазақстан Республикасының ішкі нарығында өткізілуге жататын А, В, С1 өнеркәсіптік санаттары бойынша Қазақстан Республикасының Пайдалы қазбалар қорлары жөніндегі мемлекеттік комиссиясы бекіткен шикі газ қорларының көлемі;

      V2 – V1-ді қоспағанда, А, В, С1 өнеркәсіптік санаттары бойынша Қазақстан Республикасының Пайдалы қазбалар қорлары жөніндегі мемлекеттік комиссиясы бекіткен шикі газ қорларының көлемі;

      Б1 – Қазақстан Республикасының Үкіметі айқындайтын баға;

      Б2 – осы тармақтың 1) тармақшасына сәйкес айқындалатын, шикі газ бағасы белгіленімінің орташа арифметикалық мәні;

      ҚА = V1 х Б1 + V2 х Б2, мұнда:

      V1 – Қазақстан Республикасының ішкі нарығында өткізуге жататын, әлеуетті коммерциялық объектінің және Қ3 санатының болжамдық ресурстарының қорларын жедел есептеу үшін Қазақстан Республикасының Пайдалы қазбалар қорлары жөніндегі мемлекеттік комиссиясы бекіткен және (немесе) көрсетілген Комиссия қорытындысында назарға алынған Қ2 санатындағы шикі газ қорларының көлемі;

      V2 – V1-ді қоспағанда, әлеуетті коммерциялық объектінің және Қ3 санатының болжамдық ресурстарының қорларын жедел есептеу үшін Қазақстан Республикасының Пайдалы қазбалар қорлары жөніндегі мемлекеттік комиссиясы бекіткен және (немесе) көрсетілген Комиссия қорытындысында назарға алынған Қ2 санатындағы шикі газ қорларының көлемі;

      Б1 – Қазақстан Республикасының Үкіметі айқындайтын баға;

      Б2 – осы тармақтың 1) тармақшасына сәйкес айқындалатын, шикі газ бағасы белгіленімінің орташа арифметикалық мәні;

      3) осы Кодекстiң 745-бабы 2-тармағының 1) және 2) тармақшаларында көрсетiлген пайдалы қазбалар үшiн – қол қою бонусы төленген күннің алдындағы соңғы жұмыс күні айқындалған валюта айырбастаудың нарықтық бағамы қолданыла отырып, конкурс шарттары жарияланған күннің немесе Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес жер қойнауын пайдалану құқығын беру жөніндегі тiкелей келiссөздер хаттамасына қол қойылған күннiң алдындағы күнге осы Кодекстiң 745-бабына сәйкес пайдалы қазбаның шетел валютасындағы баға белгіленімінің орташа арифметикалық мәнi негiзiнде айқындалады.

      Конкурс шарттары жарияланған күннің немесе тiкелей келiссөздер хаттамасына қол қойылған күннiң алдындағы күнi пайдалы қазбалардың тиiстi түрлерi бағаларының ресми белгіленімі жарияланбаған жағдайда бұрын осындай бағалар белгіленімі жарияланған соңғы күн бағаларының ресми белгіленімдері пайдаланылады.

      Егер пайдалы қазбаларға биржалық баға белгiленбеген жағдайда пайдалы қазбалардың тиiстi түрлерiн өндiруге арналған келісімшарттар үшiн қол қою бонусының бастапқы мөлшерi осы баптың 1-тармағының 2) және 3) тармақшаларында белгiленген ең төмен мөлшерде белгiленедi.

      3. Жер қойнауын пайдалану құқығын алуға конкурс өткiзiлгенге дейiн қол қою бонусының бастапқы мөлшерi құзыреттi органның конкурстық комиссиясының шешiмi бойынша ұлғайтылуы мүмкiн.

      4. Қол қою бонусының бастапқыдан төмен емес сомадағы түпкiлiктi мөлшерiн жер қойнауын пайдалану құқығын алуға өткiзiлген конкурстың нәтижелерi бойынша конкурстық комиссия шешiмімен белгілейді немесе жер қойнауын пайдаланушымен тiкелей келiссөздер жүргiзу нәтижелерi бойынша құзыреттi орган белгiлейдi және ол жер қойнауын пайдалануға арналған келісімшартқа енгiзiледi.

      5. Келісімшарт аумағы (жер қойнауы учаскесі) кеңейтілген кезде қол қою бонусының мөлшері мынадай тәртіппен:

      1) егер кеңейтілетін келісімшарт аумағында (жер қойнауы учаскесінде) пайдалы қазбалар қорлары бекітілсе – осындай қорлардың көлеміне қатысты осы баптың 1 және 2-тармақтарында айқындалған тәртіппен пайдалы қазбалар түріне қарай;

      2) егер кеңейтілетін келісімшарт аумағында (жер қойнауы учаскесінде) пайдалы қазбалардың қорлары бекітілмесе:

      көмірсутектер бойынша келісімшарттар үшін – келісімшарт аумағының (жер қойнауы учаскесінің) кеңейту коэффициенті мен осы келісімшарт бойынша қол қою бонусының бастапқы сомасының көбейтіндісі ретінде айқындалады. Келісімшарт аумағының (жер қойнауы учаскесінің) кеңейту коэффициенті келісімшарт аумағы (жер қойнауы учаскесі) кеңейтілетін алаң мөлшерінің келісімшарт аумағы (жер қойнауы учаскесі) алаңының бастапқы мөлшеріне қатынасы ретінде үтірден кейін төрт белгіге дейінгі дәлдікпен айқындалады.

      Бұл ретте, егер келісімшарт аумағының (жер қойнауы учаскесінің) кеңейту коэффициентінің мәні 0,1-ден асқан жағдайда, оның кеңейтілу жағдайларының санына қарамастан, осындай асып кетуге келетін қол қою бонусының мөлшеріне 3 коэффициенті қолданылады;

      минералды шикізат, кең таралған пайдалы қазбалар, жерасты сулары және емдік балшық бойынша келiсiмшарттар үшін – пайдалы қазбалардың тиісті түрлері үшін осы баптың 1-тармағының 2) және 3) тармақшаларында белгiленген ең төмен мөлшерде айқындалады.

      6. Осы бапта белгіленген қол қою бонусын есептеу тәртібі аукцион нәтижелерін бойынша берілетін барлауға немесе өндіруге арналған лицензияларға қолданылады.

727-бап. Аукцион нәтижелері бойынша берілетін лицензияларды қоспағанда, жер қойнауын пайдалануға арналған лицензиялар бойынша қол қою бонусын есептеу ерекшеліктері

      Аукцион нәтижелері бойынша берілетін лицензияны қоспағанда, жер қойнауын пайдалануға арналған лицензия бойынша қол қою бонусының сомасы республикалық бюджет туралы заңда белгіленген және қол қою бонусын төлейтін күнге қолданыста болатын айлық есептік көрсеткіш мөлшерінде көрсетілген мөлшерлеме негізге алына отырып есептеледі:

Р/с

Атауы

Мөлшерлеме АЕК-пен

1

2

3

1.

Барлауға арналған лицензия

100

2.

Өндіруге арналған лицензия

200

3.

Кен іздеушілікке арналған лицензия:


3.1.

берілген аумақтың алаңы 17 000 м2-ге дейін болған кезде

9

3.2.

берілген аумақтың алаңы 17 000 м2-ден 33 000 м2-ге дейін болған кезде

12

3.3.

берілген аумақтың алаңы 33 000 м2-ден 50 000 м2-ге дейін болған кезде

15

4.

Геологиялық зерделеуге арналған лицензия

50

5.

Жер қойнауы кеңістігін пайдалануға арналған лицензия

400

      Ескерту. 727-бап жаңа редакцияда – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

728-бап. Салықтық кезең

      Қол қою бонусын төлеу мерзімі басталатын күнтізбелік тоқсан қол қою бонусы бойынша салықтық кезең болып табылады.

729-бап. Қол қою бонусын төлеу мерзiмдерi

      1. Егер осы бапта өзгеше белгіленбесе, қол қою бонусы бюджетке салық төлеушінің тұрған жеріндегі салық төлеуші конкурс жеңімпазы деп жарияланған күннен немесе Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес жер қойнауын пайдалану құқығын беру жөніндегі тікелей келіссөздер хаттамасына қол қойылған күннен бастап жиырма жұмыс күнінен кешіктірілмей төленеді.

      2. Жер қойнауын пайдалануға арналған лицензиялар бойынша қол қою бонусы осындай лицензия берілген күннен бастап он жұмыс күнінен кешіктірілмей салық төлеушінің тұрған жері бойынша бюджетке төленеді.

      3. Келісімшарт аумағы (жер қойнауы учаскесі) кеңейтілген кезде қол қою бонусы жер қойнауын пайдалануға арналған келісімшартқа Қазақстан Республикасының заңнамасында айқындалған тәртіппен осындай кеңейту туралы өзгерістер енгізілген күннен бастап күнтізбелік отыз күннен кешіктірмей салық төлеушінің тұрған жеріндегі бюджетке төленеді.

      4. Жалпыға ортақ пайдаланылатын автомобиль жолдарын, теміржолдарды және гидроқұрылыстарды салу (реконструкциялау) және жөндеу кезінде пайдаланылатын кең таралған пайдалы қазбаларды барлауға немесе өндіруге арналған жер қойнауын пайдалану құқығына жазбаша рұқсат алу кезінде қол қою бонусы Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес осындай рұқсат алынған күннен бастап күнтізбелік отыз күннен кешіктірмей салық төлеушінің тұрған жеріндегі бюджетке төленеді.

      Ескерту. 729-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

730-бап. Салық декларациясы

      Қол қою бонусы бойынша декларацияны жер қойнауын пайдаланушы тұрған жерiндегі салық органына салықтық кезеңнен кейінгі екінші айдың 15-күніне дейiн тапсырады.

84-тарау. ТАРИХИ ШЫҒЫНДАРДЫ ӨТЕУ БОЙЫНША ТӨЛЕМ

731-бап. Жалпы ережелер

      Жер қойнауын пайдалануға арналған келісімшарт жасалғанға дейін келісімшарт аумағын (жер қойнауы учаскесін) геологиялық зерделеуге және кен орындарын барлауға мемлекет шеккен жиынтық шығындарды өтеу бойынша жер қойнауын пайдаланушының тiркелген төлемi тарихи шығындарды өтеу бойынша төлем болып табылады.

732-бап. Төлеушілер

      Егер осы баптың 2-тармағында өзгеше белгіленбесе, жер қойнауын пайдалануға арналған келісімшартты жасасқанға дейін келісімшарт аумағын (жер қойнауы учаскесін) геологиялық зерделеуге және кен орындарын барлауға мемлекет шығын шеккен пайдалы қазбалардың кен орындары бойынша жер қойнауын пайдалануға арналған келісімшарт шеңберінде қызметті жүзеге асыратын жер қойнауын пайдаланушылар тарихи шығындарды өтеу бойынша төлемді төлеушілер болып табылады.

      2. Пайдалы қатты қазбаларды барлауға немесе өндіруге арналған лицензия шеңберінде қызметін жүзеге асыратын жер қойнауын пайдаланушы бір мезгілде мынадай талаптар сақталған кезде:

      пайдалы қатты қазбаларды барлауға немесе өндіруге арналған лицензия Қазақстан Республикасының жер қойнауы және жер қойнауын пайдаланушылар туралы заңнамасына сәйкес 2017 жылғы 31 желтоқсаннан кейін берілсе;

      пайдалы қатты қазбаларды барлауға немесе өндіруге арналған лицензия берілген аумақ Қазақстан Республикасының жер қойнауы және жер қойнауын пайдаланушылар туралы заңнамасына сәйкес жер қойнауын пайдалануға арналған келісімшарттар бойынша жер қойнауын пайдалану құқығы 2018 жылғы 1 қаңтарға дейін берілген аумаққа жатпайтын болса, тарихи шығындарды өтеу бойынша төлемді төлеуші болып табылмайды.

733-бап. Тарихи шығындарды өтеу бойынша төлемді белгілеу тәртібі

      1. Келісімшарт аумағын (жер қойнауы учаскесін) геологиялық зерделеуге және кен орындарын барлауға мемлекет шеккен тарихи шығындар сомасын осы мақсаттар үшін уәкілеттік берілген Қазақстан Республикасының мемлекеттік органы Қазақстан Республикасының заңнамасында айқындалған тәртіппен есептейді және аталған сома бюджетке:

      1) мемлекет меншігіндегі геологиялық ақпаратты сатып алу төлемақысын шегергенде, құпиялылық туралы келісімде белгіленген мөлшердегі тарихи шығындарды өтеу бойынша төлем түрінде;

      2) мемлекет меншігіндегі геологиялық ақпаратты сатып алу үшін құпиялылық туралы келісімде белгіленген мөлшердегі төлемақы түрінде төлеуге жатады.

      2. Тарихи шығындарды өтеу бойынша төлем жөніндегі міндеттеме – жер қойнауын пайдаланушы мен жер қойнауын зерделеу және пайдалану жөніндегі уәкілетті орган арасындағы құпиялылық туралы келісім жасалған күннен бастап, ал 2009 жылғы 1 қаңтардағы жағдай бойынша құпиялылық туралы тиісті келісімдер жасалмаған, бірақ жер қойнауын пайдалануға арналған келісімшарттың талаптары бойынша жасалуға тиіс, өнімді бөлу туралы келісімді қоса алғанда, 2009 жылғы 1 қаңтарға дейін жасалған жер қойнауын пайдалануға арналған келісімшарттар бойынша – тарихи шығындардың мөлшерін айқындайтын жер қойнауын зерделеу және пайдалану жөніндегі уәкілетті органмен құпиялылық туралы келісім жасалған күннен бастап туындайды.

734-бап. Төлеу тәртібі мен мерзімдері

      1. Тарихи шығындарды өтеу бойынша төлемді жер қойнауын пайдаланушы келісімшарт аумағында (учаскесінде) өндіруді бастаған кезден және мына күндердің неғұрлым ертерегі басталғаннан бастап төлейді:

      коммерциялық табуды жариялау;

      Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес өндіру кезеңіне (сатысына) ауысу;

      пайдалы қазбаларды өндіруге арналған лицензияны беру;

      пайдалы қазбаларды өндіруге арналған келісімшартты жасасу.

      Тарихи шығындарды өтеу бойынша төлемді төлеу жер қойнауын пайдаланушының тұрған жері бойынша бюджетке мынадай тәртіппен жүзеге асырылады:

      1) егер келісімшарт аумағын (жер қойнауы учаскесін) геологиялық зерделеуге және кен орындарын барлауға мемлекет шеккен тарихи шығындарды өтеу бойынша төлемнің жалпы мөлшері республикалық бюджет туралы заңда белгіленген және құпиялылық туралы келісім жасалған күнге қолданыста болатын айлық есептік көрсеткіштің 10000 еселенген мөлшеріне тең немесе одан аз соманы құраса, тарихи шығындарды өтеу бойынша төлем жер қойнауын пайдаланушының пайдалы қазбаларды өндіруге кіріскен жылынан кейінгі жылдың 10 сәуірінен кешіктірілмей төленеді;

      2) егер келісімшарт аумағын (жер қойнауы учаскесін) геологиялық зерделеуге және кен орындарын барлауға мемлекет шеккен тарихи шығындарды өтеу бойынша төлемнің жалпы мөлшері республикалық бюджет туралы заңда белгіленген және құпиялылық туралы келісім жасалған күнге қолданыста болатын айлық есептік көрсеткіштің 10000 еселенген мөлшерінен асатын соманы құраса, республикалық бюджет туралы заңда белгіленген және құпиялылық туралы келісім жасалған күнге қолданыста болатын айлық есептік көрсеткіштің 2500 еселенген мөлшеріндегі сомаға барабар сомадан кем болуы мүмкін соңғы үлестің сомасын қоспағанда, тарихи шығындарды өтеу бойынша төлемді жер қойнауын пайдаланушы тоқсан сайын, есепті тоқсаннан кейінгі екінші айдың 25-інен кешіктірмей, республикалық бюджет туралы заңда белгіленген және құпиялылық туралы келісім жасалған күнге қолданыста болатын айлық есептік көрсеткіштің 2500 еселенген мөлшерінен кем емес сомаға барабар сомада, ұзақтығы жер қойнауын пайдалануға арналған келісімшарттың қолданылу мерзімінен артық емес, бірақ он жылдан аспайтын кезең ішінде тең үлестермен төлейді.

      Егер 2009 жылғы 1 қаңтардағы жағдай бойынша тарихи шығындардың бюджетке өтелмеген сомасы республикалық бюджет туралы заңда 2009 жылғы 1 қаңтарға белгіленген айлық есептік көрсеткіштің 10 000 еселенген мөлшерінен асатын соманы құраса, республикалық бюджет туралы заңда 2009 жылғы 1 қаңтарға белгіленген айлық есептік көрсеткіштің 2 500 еселенген мөлшеріндегі сомаға барабар сомадан кем болуы мүмкін соңғы үлестің сомасын қоспағанда, 2009 жылғы 1 қаңтарға дейін жасалған, олар бойынша жер қойнауын пайдаланушы пайдалы қазбаларды өндіруге 2009 жылғы 1 қаңтарға дейін кіріскен жер қойнауын пайдалануға арналған келісімшарттар бойынша тарихи шығындарды өтеу бойынша төлемді жер қойнауын пайдаланушы тоқсан сайын, есепті тоқсаннан кейінгі екінші айдың 25-күнінен кешіктірмей, республикалық бюджет туралы заңда 2009 жылғы 1 қаңтарға белгіленген айлық есептік көрсеткіштің 2 500 еселенген мөлшерінен кем емес сомаға барабар сомада, ұзақтығы жер қойнауын пайдалануға арналған келісімшарттың қолданылу мерзімінен артық емес, бірақ он жылдан аспайтын кезең ішінде тең үлеспен төлейді.

      2. Егер келісімшарт аумағын (жер қойнауы учаскесін) геологиялық зерделеуге және кен орындарын барлауға мемлекет шеккен тарихи шығындардың сомасын Қазақстан Республикасының осы мақсаттар үшін уәкілеттік берілген мемлекеттік органы шетел валютасында белгілеген болса, онда:

      1) осы бапқа сәйкес төлем төлеу тәртібін белгiлеу үшiн төлемнің теңгемен жалпы мөлшерiн айқындау мақсатында Қазақстан Республикасының осы мақсаттар үшiн уәкiлеттiк берiлген мемлекеттік органы есептеген тарихи шығындар сомасы жер қойнауын пайдаланушы коммерциялық табудан кейiн өндiрудi бастаған есептi тоқсанның 1-күнiнің алдындағы соңғы жұмыс күні айқындалған валюта айырбастаудың нарықтық бағамы бойынша теңгемен қайта есептеледi, ал 2009 жылғы 1 қаңтарға дейiн жасалған, олар бойынша жер қойнауын пайдаланушы 2009 жылғы 1 қаңтарға дейiн пайдалы қазбаларды өндiруге кiрiскен жер қойнауын пайдалануға арналған келісімшарттар бойынша 2009 жылғы 1 қаңтардағы жағдай бойынша бюджетке өтелмеген тарихи шығындар сомасы 2009 жылғы 1 қаңтардың алдындағы соңғы жұмыс күніне айқындалған валюта айырбастаудың нарықтық бағамы бойынша теңгемен қайта есептеледi;

      2) тарихи шығындардың бюджетке өтелмеген шетел валютасындағы сомасын осы баптың 1-тармағы бірінші бөлігінің 2) тармақшасына сәйкес төлеуге жататын тоқсан сайынғы төлемдердiң сомасына тең бөлу мақсатында тарихи шығындардың көрсетiлген сомасы мұндай күнтiзбелiк жылдың 1 қаңтарының алдындағы соңғы жұмыс күніне айқындалған валюта айырбастаудың нарықтық бағамы бойынша әрбір күнтiзбелiк жылдың басында теңгемен қайта есептеледi.

      3. Пайдалы қазбалардың кен орындарына оларды кейіннен өндіруді көздемейтін барлау жүргізуге жер қойнауын пайдалануға арналған келісімшарттар бойынша тарихи шығындарды өтеу төлемі төленбейді.

      Ескерту. 734-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

735-бап. Салық декларациясы

      1. Егер келісімшарт аумағын (жер қойнауы учаскесін) геологиялық зерделеуге және кен орындарын барлауға мемлекет шеккен тарихи шығындарды өтеу бойынша төлемнің жалпы мөлшері республикалық бюджет туралы заңда белгіленген және құпиялылық туралы келісім жасалған күнге қолданыста болатын айлық есептік көрсеткіштің 10 000 еселенген мөлшеріне тең немесе одан кем соманы құраса, онда жер қойнауын пайдаланушы тұрған жеріндегі салық органына декларацияны жер қойнауын пайдаланушының пайдалы қазбаларды өндіруге кіріскен жылынан кейінгі жылдың 31 наурызынан кешіктірмей тапсырады.

      2. Егер келісімшарт аумағын (жер қойнауы учаскесін) геологиялық зерделеуге және кен орындарын барлауға мемлекет шеккен тарихи шығындарды өтеу бойынша төлемнің жалпы мөлшері республикалық бюджет туралы заңда белгіленген және құпиялылық туралы келісім жасалған күнге қолданыста болатын айлық есептік көрсеткіштің 10 000 еселенген мөлшерінен асатын соманы құраса, онда жер қойнауын пайдаланушы тұрған жеріндегі салық органына декларацияны тоқсан сайын, есепті тоқсаннан кейінгі екінші айдың 15-күнінен кешіктірмей тапсырады.

      2009 жылғы 1 қаңтарға дейін жасалған, олар бойынша жер қойнауын пайдаланушы 2009 жылғы 1 қаңтарға дейін пайдалы қазбаларды өндіруге кіріскен жер қойнауын пайдалануға арналған келісімшарттар бойынша, егер 2009 жылғы 1 қаңтардағы жағдай бойынша тарихи шығындардың бюджетке өтелмеген сомасы 2009 жылғы 1 қаңтарға республикалық бюджет туралы заңда белгіленген айлық есептік көрсеткіштің 10 000 еселенген мөлшерінен асатын соманы құраса, онда декларацияны жер қойнауын пайдаланушы тұрған жеріндегі салық органына тоқсан сайын, есепті тоқсаннан кейінгі екінші айдың 15-күнінен кешіктірмей тапсырады.

85-тарау. ПАЙДАЛЫ ҚАЗБАЛАРДЫ ӨНДIРУ САЛЫҒЫ

736-бап. Жалпы ережелер

      1. Жер қойнауын пайдаланушы пайдалы қазбаларды өндiру салығын Қазақстан Республикасының аумағында өндiрiлетiн минералды шикізаттың, көмірсутектердің, жерасты сулары мен емдік балшықтың әрбір түрi бойынша жеке төлейді.

      2. Жүргізілетін өндіру түріне қарамастан, өндірілетін минералды шикізаттың, көмірсутектердің, жерасты суларының және емдік балшықтың барлық түрлері бойынша пайдалы қазбаларды өндіру салығы осы тарауда белгіленген мөлшерлемелер бойынша және тәртіппен төленеді.

      3. Егер осы тармақта өзгеше белгіленбесе, пайдалы қазбаларды өндіру салығын есептеу мақсатында салықтық кезеңде өндірілген көмірсутектердің, минералды шикізаттың, жерасты сулары мен емдік балшықтардың жалпы көлемінен технологиялық сынап көру мен зерттеулер жүргізу үшін берілетін көмірсутектердің, минералды шикізаттың, жерасты сулары мен емдік балшықтардың көлемі алып тасталуға жатады. Технологиялық сынап көру мен зерттеулер үшін берілетін көмірсутектердің, минералды шикізаттың, жерасты сулары мен емдік балшықтардың көлемі көмірсутектердің, минералды шикізаттың, жерасты сулары мен емдік балшықтардың тиісті түрлері (сұрыптары) үшін ұлттық стандарттарда көрсетілген технологиялық сынамалардың ең төмен массасымен шектеледі.

      Бұл ретте технологиялық сынап көру мен зерттеулер жүргізу үшін берілген көмірсутектердің, минералды шикізаттың, жерасты сулары мен емдік балшықтың көлемін жоғарыда көрсетілген жалпы өндіру көлемінен алып тастау олар өткізілген жағдайда, оның ішінде бастапқы қайта өңдеуден (байытудан) кейін, сондай-ақ олар қайта өңделген кезде жүргізілмейді.

      Ескерту. 736-бапқа өзгеріс енгізілді – ҚР 21.12.2022 № 165-VII (01.01.2024 бастап қолданысқа енгізіледі) Заңымен.

737-бап. Төлеу ерекшеліктері

      1. Пайдалы қазбаларды өндiру салығы, осы баптың 2-тармағында көзделген жағдайды қоспағанда, ақшалай нысанда төленеді.

      2. Жер қойнауын пайдалануға арналған келiсiмшарт бойынша қызметтi жүзеге асыру барысында пайдалы қазбаларды өндіру салығын төлеудің ақшалай нысаны Қазақстан Республикасы Yкiметiнiң шешiмi бойынша уәкілетті мемлекеттік орган мен жер қойнауын пайдаланушының арасында жасалатын қосымша келiсiмде айқындалған тәртiппен заттай нысанға ауыстырылуы мүмкiн.

      Осы Кодексте белгіленген пайдалы қазбаларды өндіру салығын, сондай-ақ осы Кодекстің 722-бабының 1-тармағында көрсетілген жер қойнауын пайдалануға арналған келісімшарттарда белгіленген роялтиді және Қазақстан Республикасының өнімді бөлу бойынша үлесін заттай нысанда төлеу тәртібі осы Кодекстің 88-тарауында белгіленген.

738-бап. Төлеушілер

      Кен іздеушілікке арналған лицензия шеңберінде ғана қызметін жүзеге асыратын жер қойнауын пайдаланушыларды қоспағанда, жер қойнауын пайдалануға жасалған әрбір жекелеген келісімшарт шеңберінде олар бойынша пайдалы қазбаларды өндіру салығы және (немесе) роялти төленбеген техногендiк минералдық түзілімдерден пайдалы қазбалар алуды қоса алғанда, көмірсутектерді, минералды шикізатты, жерасты сулары мен емдік балшықты өндіруді жүзеге асыратын жер қойнауын пайдаланушылар пайдалы қазбаларды өндіру салығын төлеушілер болып табылады.

1-параграф. Көмірсутектерге арналған пайдалы қазбаларды өндіру салығы

739-бап. Салық салу объектісі

      1. Жер қойнауын пайдаланушы салықтық кезеңде өндірген көмірсутектердің нақты көлемі пайдалы қазбаларды өндіруге салық салу объектісі болып табылады.

      2. Пайдалы қазбаларды өндіру салығын есептеу мақсатында жер қойнауын пайдаланушы салықтық кезеңде өндірген көмірсутектердің жалпы көлемі:

      1) Қазақстан Республикасының аумағында орналасқан мұнай өңдеу зауытына қайта өңдеу үшін өткізілген мұнай – жер қойнауын пайдаланушы салықтық кезеңде жер қойнауын пайдалануға арналған әрбір жеке келісімшарт шеңберінде өндірген және жер қойнауын пайдаланушы Қазақстан Республикасының аумағында орналасқан мұнай өңдеу зауытына не Қазақстан Республикасының аумағында орналасқан мұнай өңдеу зауытына кейіннен өткізу үшін үшінші тұлғаға өткізген мұнайдың көлемі;

      2) Қазақстан Республикасының аумағында орналасқан мұнай өңдеу зауытына қайта өңдеу үшін алыс-беріс шикізаты ретінде берілген мұнай – жер қойнауын пайдаланушы салықтық кезеңде жер қойнауын пайдалануға арналған әрбір жеке келісімшарт шеңберінде өндірген және жер қойнауын пайдаланушы Қазақстан Республикасының аумағында орналасқан мұнай өңдеу зауытына қайта өңдеу үшін алыс-беріс шикізаты ретінде берген не Қазақстан Республикасының аумағында орналасқан мұнай өңдеу зауытына қайта өңдеу үшін алыс-беріс шикізаты ретінде кейіннен беру үшін үшінші тұлғаға өткізген мұнайдың көлемі;

      3) жер қойнауын пайдаланушы өзінің өндірістік мұқтаждықтарына пайдаланған мұнай – жер қойнауын пайдаланушы салықтық кезең үшін жер қойнауын пайдалануға арналған әрбір жеке келісімшарт шеңберінде өндірген, салықтық кезең ішінде өзінің өндірістік мұқтаждықтарына пайдаланған мұнайдың көлемі;

      4) осы Кодекстің 88-тарауына сәйкес мемлекет атынан алушыға пайдалы қазбаларды өндіру салығын, экспортқа рента салығын, роялтиді және Қазақстан Республикасының өнімді бөлу бойынша үлесін төлеу есебіне жер қойнауын пайдаланушы заттай нысанда берген мұнай;

      5) Қазақстан Республикасының ішкі нарығында өткізілген және (немесе) өзінің өндірістік мұқтаждықтарына пайдаланылған шикі газ болып бөлінеді.

      Егер осы тармақшада өзгеше белгіленбесе, осы бөлімнің мақсаттарында өзінің өндірістік мұқтаждықтарына пайдаланылған шикі газ деп жер қойнауын пайдаланушы жер қойнауын пайдалануға арналған келісімшарт шеңберінде өндірген және көмірсутектер саласындағы уәкілетті орган бекіткен құжаттарға сәйкес осы келісімшарт шеңберінде:

      жер қойнауын пайдалану жөніндегі операцияларды жүргізу кезінде көмірсутектер дайындауда отын ретінде;

      технологиялық және коммуналдық-тұрмыстық мұқтаждықтар үшін;

      ұңғыма сағасында мұнайды қыздыру үшін және бекітілген жобалау құжаттарына сәйкес мұнайды өндіру және сақтау орнынан магистральдық құбыржолға және (немесе) көліктің басқа түріне ауыстырып тиеу орнына дейін тасымалдау кезінде;

      жер қойнауын пайдалану жөніндегі операцияларды жүргізу кезінде пайдаланылатын электр энергиясын өндіру үшін;

      осы баптың 5-тармағында көзделген жер қойнауына кері айдау жағдайларын қоспағанда, бекітілген жобалау құжаттарында көзделген көлемде жер қойнауына кері айдау үшін;

      көмірсутектер саласындағы уәкілетті орган бекіткен жобалау құжаттарында көзделген көлемде өндіруші мұнай ұңғымаларын пайдаланудың газлифтілік (механикаландырылған) тәсілі мақсатында пайдаланылған шикі табиғи газ танылады.

      Жер қойнауын пайдаланушы жер қойнауын пайдалануға арналған келісімшарт шеңберінде өндірген және осы жер қойнауын пайдаланушының жер қойнауын пайдалануға арналған басқа келісімшарт шеңберінде мұнай-газ аймақтарында қабат қысымын ұстап тұру мақсатында бекітілген жобалау құжаттарында көзделген көлемде жер қойнауына кері айдау үшін пайдаланылған шикі газ да өзінің өндірістік мұқтаждықтарына пайдаланылған шикі газ деп танылады;

      6) Қазақстан Республикасының ішкі нарығында өткізілген сұйытылған мұнай газына сәйкес келетін көлемде сұйытылған мұнай газын өндіру үшін пайдаланылған ілеспе газ болып бөлінеді. Бұл ретте сұйытылған мұнай газының мұндай көлемін көмірсутектер саласындағы уәкілетті орган бекітеді және Қазақстан Республикасының газ және газбен жабдықтау саласындағы заңнамасына сәйкес Қазақстан Республикасының ішкі нарығында өткізу үшін міндетті болып табылады;

      7) жүзеге асырылуы Қазақстан Республикасының Кәсіпкерлік кодексінде көзделген индустриялық-инновациялық қызмет субъектісі – жер қойнауын пайдаланушы пайдаланған шикі газ;

      8) тауарлы көмірсутектер – егер осы бапта өзгеше белгiленбесе, осы тармақтың 1) – 7) тармақшаларында көрсетiлген мұнай, шикi газ және ілеспе газ көлемдерiн шегере отырып, жер қойнауын пайдаланушы салықтық кезеңде жер қойнауын пайдалануға арналған әрбiр жеке келiсiмшарт шеңберiнде өндiрген көмірсутектердің жалпы көлемi болып бөлiнедi.

      3. Осы баптың 2-тармағының 5) және 6) тармақшаларына сәйкес өзінің өндірістік мұқтаждықтарына пайдаланылған шикі газдың және (немесе) сұйытылған мұнай газын өндіру үшін пайдаланылған ілеспе газдың көлемі деп көмірсутектер саласындағы уәкілетті орган бекіткен құжаттарда көрсетілген көлемдер шегінде осындай пайдаланылған табиғи және (немесе) ілеспе газдың нақты көлемі танылады.

      4. Осы баптың 2-тармағының 1) тармақшасында көрсетілген Қазақстан Республикасының аумағында орналасқан мұнай өңдеу зауытына не Қазақстан Республикасының аумағында орналасқан мұнай өңдеу зауытына кейіннен өткізу үшін үшінші тұлғаға өткізуді және осы баптың 2-тармағының 2) тармақшасында көрсетілген Қазақстан Республикасының аумағында орналасқан мұнай өңдеу зауытына қайта өңдеу үшін алыс-беріс шикізаты ретінде беруді не Қазақстан Республикасының аумағында орналасқан мұнай өңдеу зауытына қайта өңдеу үшін алыс-беріс шикізаты ретінде кейіннен беру үшін үшінші тұлғаға өткізуді растау үшін жер қойнауын пайдаланушыда мұнайдың нақты көлемін және тиісті көлемін Қазақстан Республикасының аумағында орналасқан мұнай өңдеу зауытының қабылдау фактісін растайтын коммерциялық және тауарға ілеспе құжаттары түпнұсқаларының немесе олардың нотариат куәландырған көшірмелерінің, ал осы баптың 2-тармағының 1) тармақшасында көрсетілген Қазақстан Республикасының аумағында орналасқан мұнай өңдеу зауытына не Қазақстан Республикасының аумағында орналасқан мұнай өңдеу зауытына кейіннен өткізу үшін үшінші тұлғаға өткізуді растау үшін – тиісті көлемі үшін Қазақстан Республикасының аумағында орналасқан мұнай өңдеу зауытының нақты сатып алу бағасын растайтын құжаттардың түпнұсқалары немесе олардың нотариат куәландырған көшірмелерінің болуы міндетті.

      Мұндай құжаттардың түпнұсқалары немесе олардың нотариат куәландырған көшірмелері болмаған жағдайда мұнайдың тиісті көлемі пайдалы қазбаларды өндіру салығын есептеу мақсаттары үшін тауарлы көмірсутектер ретінде қаралады.

      5. Пайдалы қазбаларды өндіру салығы бекітілген жобалау құжаттарында көзделген мұнай алу коэффициентін ұлғайту мақсатында жер қойнауына кері айдалатын көлемдегі шикі газ бойынша төленбейді.

740-бап. Салықтық база

      Салықтық кезеңде өндірілген көмірсутектер көлемінің құны пайдалы қазбаларды өндіру салығын есептеу үшін салықтық база болып табылады.

741-бап. Көмірсутектердің құнын айқындау тәртібі

      1. Пайдалы қазбаларды өндіру салығын есептеу мақсатында салықтық кезеңде өндірілген мұнайдың құны мынадай тәртіппен:

      1) жер қойнауын пайдаланушы Қазақстан Республикасының аумағында орналасқан мұнай өңдеу зауытына не Қазақстан Республикасының аумағында орналасқан мұнай өңдеу зауытына кейіннен өткізу үшін үшінші тұлғаға өткізген кезде – жер қойнауын пайдаланушы Қазақстан Республикасының аумағында орналасқан мұнай өңдеу зауытына не Қазақстан Республикасының аумағында орналасқан мұнай өңдеу зауытына кейіннен өткізу үшін үшінші тұлғаға өткізген мұнайдың нақты көлемі мен Қазақстан Республикасының аумағында орналасқан мұнай өңдеу зауытының өнімнің бір бірлігі үшін нақты сатып алу бағасының көбейтіндісі ретінде;

      2) жер қойнауын пайдаланушы Қазақстан Республикасының аумағында орналасқан мұнай өңдеу зауытына қайта өңдеу үшін алыс-беріс шикізаты ретінде берген не Қазақстан Республикасының аумағында орналасқан мұнай өңдеу зауытына қайта өңдеу үшін алыс-беріс шикізаты ретінде кейіннен беру үшін үшінші тұлғаға өткізген және (немесе) жер қойнауын пайдаланушы өзінің өндірістік мұқтаждықтарына пайдаланған кезде – жер қойнауын пайдаланушы Қазақстан Республикасының аумағында орналасқан мұнай өңдеу зауытына алыс-беріс шикізаты ретінде қайта өңдеу үшін берген не Қазақстан Республикасының аумағында орналасқан мұнай өңдеу зауытына алыс-беріс шикізаты ретінде кейіннен беру үшін үшінші тұлғаға өткізілген және (немесе) жер қойнауын пайдаланушы өзінің өндірістік мұқтаждықтарына пайдаланған мұнайдың нақты көлемі мен халықаралық қаржылық есептілік стандарттарына және Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес айқындалатын дайындауды қоса алғанда, өнім бірлігін өндірудің 20 пайызға ұлғайтылған өзіндік құнының көбейтіндісі ретінде;

      3) жер қойнауын пайдаланушы мемлекет атынан алушыға пайдалы қазбаларды өндіру салығын, экспортқа рента салығын, роялтиді және Қазақстан Республикасының өнімді бөлу жөніндегі үлесін төлеу есебіне мұнайды заттай нысанда берген кезде – осы Кодекстің 88-тарауына сәйкес жер қойнауын пайдаланушы мемлекет атынан алушыға пайдалы қазбаларды өндіру салығын, экспортқа рента салығын, роялтиді және Қазақстан Республикасының өнімді бөлу жөніндегі үлесін төлеу есебіне заттай нысанда берілген мұнайдың нақты көлемі мен Қазақстан Республикасының Үкіметі айқындаған тәртіппен белгіленген беру бағасының көбейтіндісі ретінде айқындалады.

      2. Жер қойнауын пайдаланушы салықтық кезеңде жер қойнауын пайдалануға арналған әрбір жеке келісімшарт шеңберінде өндірген тауарлы көмірсутектердің құны өндірілген тауарлы көмірсутектердің көлемі мен осы баптың 3 және 4-тармақтарында айқындалған тәртіппен салықтық кезең үшін есептелген өнімнің бірлігі үшін әлемдік бағаның көбейтіндісі ретінде айқындалады.

      3. Мұнайдың әлемдiк бағасы салықтық кезеңдегі бағалардың күн сайынғы белгіленімдерінің орташа арифметикалық мәнi мен тиiстi салықтық кезеңдегі валюта айырбастаудың орташа арифметикалық нарықтық бағамының көбейтiндiсi ретiнде төменде келтiрiлген формула бойынша айқындалады.

      Осы тармақтың мақсаттары үшін бағаның белгіленімі "The Mcgraw-Hill Companies Inc" компаниясының "Platts Crude Oil Marketwire" дереккөзінде жарияланған ақпарат негізінде салықтық кезеңде "Юралс Средиземноморье" (Urals Med) немесе "Датированный Брент" (Brent Dtd) мұнайының стандартты сұрыпының әрбірін жеке алғанда шетел валютасындағы мұнай бағасының белгіленімін білдіреді.

      Осы дереккөзде шикі мұнайдың көрсетілген стандартты сұрыптарына бағалар туралы ақпарат болмаған кезде шикі мұнайдың көрсетілген стандартты сұрыптарына бағалар:

      "Argus Media Ltd" компаниясының "Argus Crude" дереккөзінің деректері бойынша;

      жоғарыда көрсетілген дереккөздерде шикі мұнайдың көрсетілген стандартты сұрыптарына бағалар туралы ақпарат болмаған кезде – Қазақстан Республикасының трансферттік баға белгілеу туралы заңнамасында айқындалатын басқа да дереккөздердің деректері бойынша пайдаланылады.

      Мұнайдың әлемдік бағасын айқындау үшін өлшем бірліктерін өндірілген мұнайдың өлшемнің стандартты жағдайларына және мұнайдың паспортта көрсетілген сапасына келтірілген нақты тығыздығы мен температурасын есепке ала отырып, баррельден метрикалық тоннаға ауыстыру стандарттау саласындағы уәкілетті орган бекіткен ұлттық стандартқа сәйкес жүргізіледі.

      Бұл ретте пайдалы қазбаларды өндіру салығын есептеу мақсатында өлшем бірліктерін метрикалық тоннадан баррельге ауыстыру баррельдеудің орташа өлшемді коэффициенті негізінде мына формула бойынша жүзеге асырылады:

      К барр. орт.өлш. = (V тонна 1 х К барр.1 + V тонна 2… х К барр.2... + V тонн n х К барр.n) / V тонна S, мұнда:

      К барр. орт.өлш. – үтірден кейінгі төрт белгіге дейінгі дәлдікпен есептелетін баррельдеудің орташа өлшемді коэффициенті;

      V тонна – мұнай өнімдерінің әрбір партиясының көлемі;

      К барр.1, К барр.2 ... + К барр.n – өндірілген мұнайдың әрбір тиісті партиясы бойынша сапа паспортында көрсетілген баррельдеу коэффициенттері;

      V тонна S – метрикалық тоннаны білдіретін салықтық кезең үшін өндірілген мұнайдың жалпы көлемі.

      Мұнайдың әлемдік бағасы мына формула бойынша айқындалады:



      мұнда:

      S –мұнайдың салықтық кезең үшін әлемдік бағасы;

      P1, P2 ..., Рn – салықтық кезең ішінде бағалардың белгіленімдері жарияланған күндері бағалардың күн сайынғы орташа арифметикалық белгіленімі;

      Е – тиiстi салықтық кезең үшін валюта айырбастаудың орташа арифметикалық нарықтық бағамы;

      n – бағалардың белгіленімдері жарияланған салықтық кезеңдегі күндердің саны.

      Бағалардың күн сайынғы орташа арифметикалық белгіленімі мына формула бойынша айқындалады:



      мұнда:

      Pn - бағалардың күн сайынғы орташа арифметикалық белгіленімі;

      Сn1 – "Юралс Средиземноморье" (Urals Med) немесе "Датированный Брент" (Brent Dtd) шикі мұнайы стандартты сұрыпы бағасының күн сайынғы белгіленімінің төменгі мәні (min);

      Сn2 – "Юралс Средиземноморье" (Urals Med) немесе "Датированный Брент" (Brent Dtd) шикі мұнайы стандартты сұрыпы бағасының күн сайынғы белгіленімінің жоғары мәні (max).

      Жер қойнауын пайдаланушы "Юралс Средиземноморье" (Urals Med) немесе "Датированный Брент" (Brent Dtd) мұнайының белгілі бір стандартты сұрыпына мұнайды жатқызуды мұнайды беруге арналған шарттар негізінде жүргізеді. Беруге арналған шартта мұнайдың стандартты сұрыпы көрсетілмесе немесе жоғарыда көрсетілген стандартты сұрыптарға қатысы жоқ мұнай сұрыпы көрсетілген жағдайда жер қойнауын пайдаланушы осындай шарт бойынша берілген мұнай көлемін әлемдік орташа бағасы салықтық кезең үшін ең жоғары болып табылатын мұнайдың сұрыпына жатқызуға міндетті.

      4. Шикі газға әлемдiк баға халықаралық өлшем бірлiктерiн бекітілген коэффициентке сәйкес текше метрге ауыстыру ескеріле отырып, салықтық кезең үшін бағалардың шетел валютасындағы күн сайынғы белгіленімдерінің орташа арифметикалық мәнi мен тиiстi салықтық кезең үшін валюта айырбастаудың орташа арифметикалық нарықтық бағамының көбейтiндiсi ретiнде төменде келтірілген формула бойынша айқындалады.

      Осы тармақтың мақсаттары үшін бағаның белгіленімі "The Mcgraw-Hill Companies Inc" компаниясының "Platts European Gas Daily" дереккөзінде жарияланған ақпарат негізінде "Zeebrugge Day-Ahead" табиғи газы бағасының салықтық кезеңде шетел валютасындағы белгіленімін білдіреді.

      Осы дереккөзде "Zeebrugge Day-Ahead" табиғи газына баға туралы ақпарат болмаған кезде "Zeebrugge Day-Ahead" табиғи газына баға:

      1) "Argus Media Ltd" компаниясының "Argus European Natural Gas" дереккөзінің деректері бойынша;

      2) жоғарыда көрсетілген дереккөздерде "Zeebrugge Day-Ahead" табиғи газына баға туралы ақпарат болмаған кезде Қазақстан Республикасының трансферттік баға белгілеу туралы заңнамасында айқындалған басқа да дереккөздердің деректері бойынша пайдаланылады.

      Шикі газдың әлемдік бағасы мына формула бойынша айқындалады:



      мұнда:

      S – шикі газдың салықтық кезең үшін әлемдік бағасы;

      P1, P2..., Pn – салықтық кезең ішінде бағалардың белгіленімі жарияланған күндері бағалардың күн сайынғы орташа арифметикалық белгіленімі;

      Е – тиiстi салықтық кезең үшін валюта айырбастаудың орташа арифметикалық нарықтық бағамы;

      n – бағалардың белгіленімі жарияланған салықтық кезеңдегі күндердің саны.

      Бағалардың күн сайынғы орташа арифметикалық белгіленімі мына формула бойынша айқындалады:



      мұнда:

      Рn – бағалардың күн сайынғы орташа арифметикалық белгіленімі;

      Сn1 – "Zeebrugge Day-Ahead" табиғи газы бағасының күн сайынғы белгіленімінің төменгі мәні (mіn);

      Сn2 – "Zeebrugge Day-Ahead" табиғи газы бағасының күнделікті белгіленімінің жоғары мәні (max).

      5. Жер қойнауын пайдаланушы пайдалы қазбаларды өндіру салығын есептеу мақсатында Қазақстан Республикасының ішкі нарығында өткізген және (немесе) өзінің өндірістік мұқтаждықтарына пайдаланған шикі газдың, сұйытылған мұнай газын өндіру үшін пайдаланылған ілеспе газдың, сондай-ақ индустриялық-инновациялық қызмет субъектісі – жер қойнауын пайдаланушы пайдаланған шикі газдың құны мынадай тәртіппен:

      1) жер қойнауын пайдаланушы өндірген шикі газды Қазақстан Республикасының ішкі нарығында өткізу кезінде – осы Кодекстің 745-бабының 7-тармағына сәйкес айқындалатын салықтық кезең үшін қалыптасқан өткізудің орташа өлшемді бағасының негізінде;

      2) осы Кодекстің 739-бабы 2-тармағының 6) тармақшасында көрсетілген шарттарға сәйкес сұйытылған мұнай газын өндіру үшін өндірілген ілеспе газды пайдалану кезінде және (немесе) өндірілген шикі газды өзінің өндірістік мұқтаждықтарына пайдалану кезінде – мыналардың:

      сұйытылған мұнай газын өндіру үшін пайдаланылған ілеспе газдың нақты көлемі мен халықаралық қаржылық есептілік стандарттарына және Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес айқындалатын дайындауды қоса алғанда, өнім бірлігін өндірудің 20 пайызға ұлғайтылған өндірістік өзіндік құнының;

      жер қойнауын пайдаланушы өзінің өндірістік мұқтаждықтарына пайдаланған шикі газдың нақты көлемі мен халықаралық қаржылық есептілік стандарттарына және Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес айқындалатын дайындауды қоса алғанда, өнім бірлігін өндірудің 20 пайызға ұлғайтылған өндірістік өзіндік құнының көбейтіндісі ретінде айқындалады.

      Егер шикі газ мұнаймен ілестіріле өндірілсе, шикі газды өндірудің өзіндік өндірістік құны дайындауды қоса алғанда, мұнайды өндірудің өндірістік өзіндік құны негізінде:

      шикі газдың бір мың текше метрі 0,857 тонна мұнайға сәйкес келетін арақатынасында айқындалады;

      3) осы Кодекстің 739-бабы 2-тармағының 7) тармақшасында көрсетілген шарттарға сәйкес индустриялық-инновациялық қызмет субъектісі-жер қойнауын пайдаланушы өндірген шикі газды пайдалану кезінде – индустриялық-инновациялық қызмет субъектісі-жер қойнауын пайдаланушы пайдаланған шикі газдың нақты көлемі мен халықаралық қаржылық есептілік стандарттарына және Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес айқындалатын дайындауды қоса алғанда, өнім бірлігін өндірудің 20 пайызға ұлғайтылған өндірістік өзіндік құнының көбейтіндісі ретінде айқындалады.

      6. Уәкілетті орган көмірсутектердің стандартты сұрыптарының әлемдік бағасын осы Кодексте айқындалған тәртіппен әрбір салықтық кезең бойынша айқындайды және ол есепті салықтық кезеңнен кейінгі айдың 10-күнінен кешіктірілмей бұқаралық ақпарат құралдарында жариялануға жатады.

      Ескерту. 741-бапқа өзгеріс енгізілді - ҚР 05.10.2018 № 184-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңдарымен.

742-бап. Салықты есептеу тәртібі

      1. Бюджетке төленуге жататын пайдалы қазбаларды өндіру салығының сомасы салық салу объектілерінің, салықтық база мен мөлшерлеменің негізінде айқындалады.

      2. Пайдалы қазбаларды өндіру салығын есептеу үшін жер қойнауын пайдаланушы күнтізбелік жыл ішінде осы Кодекстің 743-бабында келтірілген шәкілге сәйкес жер қойнауын пайдалануға арналған әрбір жекелеген келісімшарт бойынша ағымдағы салықтық жылға арналған өндірудің жоспарланған көлеміне сәйкес келетін мөлшерлемені қолданады.

      Бұл ретте жер қойнауын пайдалануға арналған бір келісімшарттың шеңберінде жер қойнауын пайдалану құқығы берілген (ауыстырылған) жағдайда жер қойнауын пайдалануға арналған осындай келісімшарт бойынша өндірудің жалпы мәлімделген жылдық көлеміне сәйкес келетін пайдалы қазбаларды өндіру салығының мөлшерлемесі, жер қойнауын пайдалану құқығын беру (ауыстыру) фактісіне қарамастан, қолданылады.

      Пайдалы қазбаларды өндіру салығын есептеудің дұрыстығын және бюджетке толық төленуін қамтамасыз ету мақсатында көмірсутектер саласындағы уәкілетті орган жер қойнауын пайдалануға арналған әрбір жекелеген келісімшарт бойынша жер қойнауын пайдаланушылар бөлінісінде көмірсутектерді өндірудің алдағы жылға жоспарланатын көлемдері туралы мәліметтерді салық органына ағымдағы күнтізбелік жылдың 20 қаңтарына дейін ұсынады.

      3. Егер есепті күнтізбелік жылдың қорытындылары бойынша жер қойнауын пайдалануға арналған келісімшарт бойынша өндірілген көмірсутектердің нақты көлемі осындай келісімшарт бойынша жоспарланған көлемге сәйкес келмесе және пайдалы қазбаларды өндіру салығы мөлшерлемелерінің өзгеруіне алып келсе, жер қойнауын пайдаланушы есепті жыл үшін есептелген пайдалы қазбаларды өндіру салығының сомасын түзетуді жүргізуге міндетті.

      Пайдалы қазбаларды өндіру салығының сомасын түзету есепті салықтық жылдың соңғы салықтық кезең үшін декларацияда осы Кодекстің 743-бабына сәйкес айқындалған өндірілген көмірсутектердің нақты көлеміне сәйкес келетін пайдалы қазбаларды өндіру салығының мөлшерлемесін есепті салықтық жылдың 1 – 3-тоқсандары үшін пайдалы қазбаларды өндіру салығы бойынша декларацияларда есептелген салықтық базаға қолдану арқылы жүргізіледі.

      Жүргізілген түзетулер ескерілетін пайдалы қазбаларды өндіру салығының сомасы есепті жылдың соңғы салықтық кезеңде пайдалы қазбаларды өндіру салығы бойынша салықтық міндеттеме болып табылады.

743-бап. Пайдалы қазбаларды өндіру салығының мөлшерлемелері

      1. Егер осы баптың 2-тармағында өзгеше белгіленбесе, мұнайға пайдалы қазбаларды өндіру салығының мөлшерлемелері тіркелген мәнде мынадай шәкіл бойынша белгіленеді:

Р/с

Жылдық өндіру көлемі

Мөлшерлемелер,
%-бен

1

2

3

1.

250 000 тоннаны қоса алғанға дейін

5

2.

500 000 тоннаны қоса алғанға дейін

7

3.

1 000 000 тоннаны қоса алғанға дейін

8

4.

2 000 000 тоннаны қоса алғанға дейін

9

5.

3 000 000 тоннаны қоса алғанға дейін

10

6.

4 000 000 тоннаны қоса алғанға дейін

11

7.

5 000 000 тоннаны қоса алғанға дейін

12

8.

7 000 000 тоннаны қоса алғанға дейін

13

9.

10 000 000 тоннаны қоса алғанға дейін

15

10.

10 000 000 тоннадан жоғары

18

      Мұнайды Қазақстан Республикасының ішкі нарығында, оның ішінде заттай нысанда пайдалы қазбаларды өндіру салығын, экспортқа рента салығын, роялтиді және Қазақстан Республикасының өнімді бөлу жөніндегі үлесін төлеу есебіне мемлекет атынан алушыға өткізген және (немесе) берген жағдайда немесе осы Кодекстің 739-бабы 2-тармағының 1), 2), 3) және 4) тармақшаларында айқындалған тәртіппен өзінің өндірістік мұқтаждықтарына пайдаланған жағдайда белгіленген мөлшерлемелерге 0,5 төмендету коэффициенті қолданылады.

      Шикі газға пайдалы қазбаларды өндіру салығының мөлшерлемесі 10 пайызды құрайды.

      Ішкі нарықта шикі газды өткізу кезінде пайдалы қазбаларды өндіру салығы жылдық өндіру көлеміне қарай мынадай мөлшерлемелер бойынша төленеді:

Р/с №

Жылдық өндіру көлемі

Мөлшерлемелер,
%-бен

1

2

3

1.

1,0 млрд. текше м-ді қоса алғанға дейін

0,5

2.

2,0 млрд. текше м-ді қоса алғанға дейін

1,0

3.

2,0 млрд. текше м-ден жоғары

1,5

      2. Рентабельділігі төмен, тұтқырлығы жоғары, су басқан, дебиті аз, игерілген санаттарына жатқызылатын кен орындары (кен орындары тобы, кен орындарының бір бөлігі) үшін мұнайға арналған пайдалы қазбаларды өндіру салығы мөлшерлемелерін көмірсутектерді өндіруге арналған келісімшарт бойынша Қазақстан Республикасының Үкіметі белгілейді.

2-параграф. Кең таралған пайдалы қазбаларды қоспағанда, минералды шикізатқа арналған пайдалы қазбаларды өндіру салығы

744-бап. Салық салу объектісі

      Салықтық кезеңдегі жер қойнауындағы нақты ысыраптардың Қазақстан Республикасының осы мақсаттар үшін уәкілеттік берілген мемлекеттік органы бекіткен кен орнын игерудің техникалық жобасында белгіленген жер қойнауындағы нормаланатын ысыраптардың шегінен асып түсетін көлемі ескеріле отырып, салықтық кезеңде жер қойнауын пайдаланушы өндірген минералды шикізаттың немесе пайдалы қатты қазбалардың физикалық көлемі (пайдалы қазбалардың салық салынатын көлемі) салық салу объектісі болып табылады.

      Бұл ретте жер қойнауын пайдаланушы есепті жылдан кейінгі жылдың 30 сәуірінен кешіктірмей, жер қойнауын зерделеу және пайдалану жөніндегі уәкілетті органға осындай уәкілетті орган белгілеген нысан бойынша өткен (есепті) күнтізбелік жылда жер қойнауын пайдаланушы өндірген минералды шикізаттың немесе пайдалы қатты қазбалардың физикалық көлемі туралы мәліметтерді береді.

      Салық салу объектісін айқындау мақсаттары үшін өндірілген минералды шикізат және (немесе) пайдалы қатты қазбалар Геологиялық барлау жұмыстарының нәтижелері, минералды ресурстар мен минералды запастар туралы жария есептіліктің қазақстандық кодексі (бұдан әрі – KAZRC кодексі) бойынша запастарды есепке алуға көшу күнінің алдындағы күнгі жағдай бойынша қолданыста болатын мемлекеттік баланс шеңберінде, сондай-ақ кен орнында есептен шығарылған запастар (ысырапты қайтару) құрамынан өндірілетін минералды шикізат ескеріле отырып айқындалады.

      Бұрын Пайдалы қазбалар қорлары жөніндегі мемлекеттік комиссия бекітпеген минералды шикізат және (немесе) пайдалы қатты қазбалар бойынша – өндірілген минералды шикізат және (немесе) пайдалы қазбалар KAZRC кодексіне сәйкес пайдалы қазбалар запастары шеңберінде айқындалады.

      Пайдалы қазбалардың салық салынатын көлемін айқындау мақсаттары үшін жер қойнауын зерделеу және пайдалану жөніндегі уәкілетті органға ұсынылатын минералды шикізат және (немесе) пайдалы қатты қазбалар запастарының есепті және жиынтық баланстарында пайдаланылатын өлшем бірліктері қолданылады.

      Жерасты ұңғымалық сілтілеу әдісімен өндіру шеңберінде жер қойнауына қайтарылған уран көлемі салық салу объектісі болып табылмайды.

      Ескерту. 744-бап жаңа редакцияда – ҚР 21.12.2022 № 165-VII (01.01.2024 бастап қолданысқа енгізіледі) Заңымен.

745-бап. Салықтық база

      1. Салықтық кезеңде пайдалы қазбалардың салық салынатын көлемінің құны пайдалы қазбаларды өндіру салығын есептеу үшін салықтық база болып табылады.

      2. Пайдалы қазбаларды өндіру салығын есептеу мақсатында минералды шикізат:

      1) құрамында осы баптың 4-тармағында көрсетілген пайдалы қазбалар ғана бар минералды шикізат;

      2) құрамында бір мезгілде осы баптың 4-тармағында көрсетілген пайдалы қазбалар және пайдалы қазбалардың басқа да түрлері бар минералды шикізат;

      3) осы баптың 4-тармағында көрсетілген пайдалы қазбаларды қоспағанда, құрамында пайдалы қазбалар бар минералды шикізат болып бөлінеді.

      4) алып тасталды – ҚР 21.12.2022 № 165-VII (01.01.2024 бастап қолданысқа енгізіледі) Заңымен;
      5) алып тасталды – ҚР 21.12.2022 № 165-VII (01.01.2024 бастап қолданысқа енгізіледі) Заңымен.

      3. Пайдалы қазбаларды өндіру салығын есептеу мақсатында салықтық кезеңдегі пайдалы қазбалардың салық салынатын көлемінің құны:

      1) осы баптың 2-тармағының 1) тармақшасында көрсетілген өндірілген минералды шикізат құрамындағы пайдалы қатты қазбалар бойынша – салықтық кезеңдегі осындай пайдалы қазбалардың орташа биржалық бағасы негізінде айқындалады.

      Егер осы бапта өзгеше белгiленбесе, орташа биржалық баға салықтық кезең үшін бағалардың күн сайынғы орташаландырылған белгіленімдерінің орташа арифметикалық мәнi мен тиісті салықтық кезең үшін валюта айырбастаудың орташа арифметикалық нарықтық бағамының көбейтіндісі ретiнде төменде келтiрiлген формула бойынша айқындалады.

      Осы баптың мақсаттары үшін бағаның белгіленімі пайдалы қазбаның шетел валютасындағы Лондон металдар биржасында немесе Лондон қымбат бағалы металдар нарығы қауымдастығында тіркелген және "Metal Bulletin Journals Limited" баспасының "Metal Bulletin" журналында, "Metal-pagesLimited" баспасының "Metal-pages" журналында жарияланатын баға белгіленімін білдіреді.

      Егер осы бапта өзгеше белгіленбесе, орташа биржалық баға мынадай формула бойынша айқындалады:



      мұнда:

      S - пайдалы қазбаға салықтық кезең үшін орташа биржалық баға;

      Р1, Р2..., Рn – салықтық кезең ішінде Лондон металдар биржасында бағалардың белгіленімі жарияланған күндері бағалардың күн сайынғы орташаландырылған белгіленімі;

      Е – тиiстi салықтық кезең үшін валюта айырбастаудың орташа арифметикалық нарықтық бағамы;

      n – салықтық кезеңде бағалардың белгіленімі жарияланған күндердің саны.

      Пайдалы қазбаға бағалардың күн сайынғы орташаландырылған белгіленімі мынадай формула бойынша айқындалады:



      мұнда:

      Рn – бағалардың күн сайынғы орташаландырылған белгіленімі;

      Сn1 – пайдалы қазбаға Cash бағасының күн сайынғы белгіленімі;

      Сn2 – пайдалы қазбаға Cash Settlement бағасының күн сайынғы белгіленімі.

      Алтынға, платинаға, палладийге орташа биржалық баға салықтық кезеңдегі бағалардың күн сайынғы орташаландырылған белгіленімдерінің орташа арифметикалық мәнi мен тиiстi салықтық кезең үшін валюта айырбастаудың орташа арифметикалық нарықтық бағамының көбейтiндiсi ретiнде мынадай формула бойынша айқындалады:



      мұнда:

      S – алтынға, платинаға, палладийге салықтық кезең үшін орташа биржалық баға;

      Р1, Р2,..., Рn – салықтық кезең ішінде Лондон қымбат бағалы металдар нарығы қауымдастығында бағалардың белгіленімі хабарланған және жарияланған күндері алтынға, платинаға, палладийға бағалардың күн сайынғы орташаландырылған белгіленімі;

      Е – тиiстi салықтық кезең үшін валюта айырбастаудың орташа арифметикалық нарықтық бағамы;

      n – бағалардың белгіленімі жарияланған салықтық кезеңдегі күндердің саны.

      Алтынға, платинаға, палладийге бағалардың күн сайынғы орташаландырылған белгіленімі мынадай формула бойынша айқындалады:



      мұнда:

      Рn – бағалардың күн сайынғы орташаландырылған белгіленімі;

      Сn1 – алтынға, платинаға, палладийге a.m. (таңғы фиксинг) бағалардың күн сайынғы белгіленімі;

      Сn2 – алтынға, платинаға, палладийге p.m. (кешкі фиксинг) бағалардың күн сайынғы белгіленімі.

      Күмiске орташа биржалық баға салықтық кезең үшін күмiске бағалардың күн сайынғы белгіленімдерінің орташа арифметикалық мәнi мен тиiстi салықтық кезең үшін валюта айырбастаудың орташа арифметикалық нарықтық бағамының көбейтiндiсi ретiнде мынадай формула бойынша айқындалады:



      мұнда:

      S – күміске салықтық кезең үшін орташа биржалық баға;

      Р1, Р2,..., Рn – салықтық кезең ішінде Лондон қымбат бағалы металдар нарығы қауымдастығында бағалардың белгіленімі хабарланған және жарияланған күндері күміске бағалардың күн сайынғы белгіленімі;

      Е – тиiстi салықтық кезең үшін валюта айырбастаудың орташа арифметикалық нарықтық бағамы;

      n – бағалардың белгіленімі жарияланған салықтық кезеңдегі күндердің саны.

      Пайдалы қазбаның орташа биржалық бағасы осы баптың 4-тармағында көрсетілген, өндірілген минералды шикізат құрамындағы пайдалы қатты қазбаның әрбір түрінің барлық көлеміне, оның ішінде кейіннен қайта өңдеу және (немесе) өзінің өндірістік мұқтаждарына пайдалану үшін басқа заңды тұлғаларға және (немесе) бір заңды тұлға шеңберінде құрылымдық бөлімшеге берілген көлемге қолданылады;

      2) осы баптың 2-тармағының 2) тармақшасында көрсетілген, өндірілген минералды шикізат құрамындағы пайдалы қатты қазбалар бойынша:

      осы баптың 4-тармағында көрсетілген пайдалы қатты қазбалар бойынша – осы тармақтың 1) тармақшасында айқындалған тәртіппен;

      өндірілген минералды шикізат құрамындағы өндірілген пайдалы қатты қазбалардың басқа түрлері бойынша – оларды өткізудің орташа өлшемді бағасы негізінде, ал кейіннен қайта өңдеу және (немесе) өзінің өндірістік мұқтаждарына пайдалану үшін басқа заңды тұлғаларға және (немесе) бір заңды тұлға шеңберінде құрылымдық бөлімшеге берілген жағдайда – халықаралық қаржылық есептілік стандарттарына және Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес айқындалатын, пайдалы қазбалардың осындай түрлеріне тура келетін, 20 пайызға ұлғайтылған өндіру мен бастапқы қайта өңдеудің (байытудың) нақты өндірістік өзіндік құны негізінде;

      3) осы баптың 2-тармағының 3) тармақшасында көрсетілген минералды шикізат бойынша – минералды шикізатты және (немесе) пайдалы қатты қазбаны, оның ішінде бастапқы қайта өңдеуден (байытудан) ғана өткендерін өткізудің орташа өлшемді бағасы негізінде айқындалады.

      4. Осы баптың 2-тармағы 1) тармақшасының ережелері есепті салықтық кезеңде Лондон металдар биржасында немесе Лондон қымбат бағалы металдар нарығы қауымдастығында тіркелген бағалардың ресми белгіленімі бар пайдалы қатты қазба түрлеріне қатысты қолданылады.

      5. Минералды шикізатты және (немесе) пайдалы қатты қазбаны, оның ішінде бастапқы қайта өңдеуден ғана өткендерін өткізу болмаған жағдайда пайдалы қазбалардың салық салынатын көлемінің құны мұндай өткізу орын алған соңғы салықтық кезеңдегі өткізудің орташа өлшемді бағасы негізінде айқындалады.

      Осы тармақтың ережелері осы баптың 4-тармағында көрсетілген минералды шикізатқа қатысты қолданылмайды.

      6. Келісімшарттың қолданылуы басталғаннан бастап минералды шикізатты және (немесе) пайдалы қатты қазбаны, оның ішінде бастапқы қайта өңдеуден (байытудан) ғана өткендерін өткізу мүлдем болмаған жағдайда, пайдалы қазбалардың салық салынатын көлемінің құны:

      1) осы баптың 4-тармағында көрсетілген пайдалы қатты қазбалар бойынша – осы баптың 3-тармағының 1) тармақшасында айқындалған тәртіппен;

      2) осы баптың 2-тармағының 2) тармақшасында көрсетілген пайдалы қатты қазбалардың басқа да түрлері бойынша – халықаралық қаржылық есептілік стандарттарына және Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес айқындалатын, пайдалы қатты қазбалардың осындай түрлеріне тура келетін, 20 пайызға ұлғайтылған өндіру мен бастапқы қайта өңдеудің (байытудың) нақты өндірістік өзіндік құны негізінде;

      3) осы тармақтың бірінші бөлігінің 4) тармақшасында көрсетілгенді қоспағанда, осы баптың 2-тармағының 3) тармақшасында көрсетілген минералды шикізат және (немесе) пайдалы қатты қазбалар бойынша – халықаралық қаржылық есептілік стандарттарына және Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес айқындалатын, пайдалы қазбалардың осындай түрлеріне тура келетін, 20 пайызға ұлғайтылған өндіру мен бастапқы қайта өңдеудің (байытудың) нақты өндірістік өзіндік құны негізінде айқындалады.

      Осы баптың 4-тармағында көрсетілген пайдалы қазбалардан басқа, минералды шикізатты және (немесе) пайдалы қатты қазбаны, оның ішінде бастапқы қайта өңдеуден ғана өткендерін кейіннен өткізген жағдайда, жер қойнауын пайдаланушы алғашқы өткізу орын алған салықтық кезеңдегі өткізудің нақты орташа өлшемді бағасын ескере отырып, пайдалы қазбаларды өндіру салығының есептелген сомаларына түзету жүргізуге міндетті.

      4) өнімдік ерітінділерден алынған уран құны – бекітілген коэффициентке сәйкес фунттарды килограмға ауыстыру ескеріле отырып, салықтық кезеңнің әрбір айы үшін табиғи уран концентраты (U3O8) нысанындағы уран фунты үшін шетел валютасындағы айлық баға белгіленімдерінің орташа арифметикалық мәні мен тиісті салықтық кезең үшін валюта айырбастаудың орташа арифметикалық нарықтық бағамының көбейтіндісі ретінде төменде келтірілген формула бойынша айқындалатын табиғи уран концентраты (U3O8) нысанындағы уранның бір килограмы үшін орташа өлшемді баға негізінде айқындалады.

      Осы тармақшаның бірінші бөлігінің мақсаттары үшін табиғи уран концентраты (U3O8) нысанындағы уран фунты үшін баға белгіленімі "Ux Consulting LLC" компаниясының (АҚШ) "Ux Weekly" және "TradeTech LLC" компаниясының (АҚШ) "Тhe Nuclear Market Review" дереккөздерінде жарияланатын ақпарат негізінде айдың соңғы күні шетел валютасында қолданылатын табиғи уран концентраты (U3O8) фунтына споттық бағаның айлық индикаторын білдіреді. Көрсетілген дереккөздердің бірінде табиғи уран концентраты (U3O8) нысанындағы уран бағасының белгіленімі туралы ақпарат болмаған жағдайда, осындай белгіленімі бар басқа көрсетілген дереккөздің бағасы қолданылады.

      Осы тармақшаның екінші бөлігінде көрсетілген дереккөздерде табиғи уран концентраты (U3O8) нысанындағы уран бағасының белгіленімі туралы ақпарат болмаған кезде Қазақстан Республикасының трансферттік баға белгілеу туралы заңнамасында айқындалатын басқа да дереккөздердің деректері бойынша баға қолданылады.

      Табиғи уран концентраты нысанындағы уранның бір килограмы үшін орташа өлшемді баға мынадай формула бойынша айқындалады:



      мұнда:

      S – салықтық кезең үшін табиғи уран концентраты нысанындағы уранның бір килограмы үшін орташа өлшемді баға;

      P1, P2, Р3 – салықтық кезең ішінде әрбір ай үшін дереккөздерден бағалардың орташа арифметикалық айлық белгіленімі;

      бағалардың орташа арифметикалық айлық белгіленімі мынадай формула бойынша айқындалады:



      мұнда:

      Рn – бағалардың орташа арифметикалық белгіленімі;

      Cn – "Ux Consulting LLC" компаниясының (АҚШ) "Ux Weekly" дереккөзінен есепті кезеңнің тиісті айының соңғы күніне табиғи уран концентраты (U3O8) нысанындағы уран фунты үшін бағаның айлық белгіленімінің мәні;

      Dn – "TradeTech LLC" компаниясының (АҚШ) "Тhe Nuclear Market Review" дереккөзінен есепті кезеңнің тиісті айының соңғы күніне табиғи уран концентраты (U3O8) нысанындағы уран фунты үшін бағаның айлық белгіленімінің мәні (Exchange Value);

      К – 2,59978 мөлшерінде белгіленген, фунттарды килограмға ауыстыру коэффициенті;

      Е – тиісті салықтық кезең үшін шетел валютасын айырбастаудың орташа арифметикалық нарықтық бағамы.

      Осы баптың 4-тармағында көрсетілген пайдалы қазбалардан басқа, минералды шикізатты, оның ішінде бастапқы қайта өңдеуден (байытудан) ғана өткен минералды шикізатты және осы баптың 2-тармағының 2) тармақшасында көрсетілген минералды шикізаттың айналыстан шыққан қорларының салық салынатын көлемінің құрамындағы пайдалы қазбаларды кейіннен өткізген жағдайда жер қойнауын пайдаланушы алғашқы өткізу орын алған салықтық кезеңдегі өткізудің орташа өлшемді нақты бағасын ескере отырып, пайдалы қазбаларды өндіру салығының есептелген сомаларына түзету жүргізуге міндетті.

      Жер қойнауын пайдаланушы пайдалы қазбаларды өндіру салығының есептелген сомаларын түзетуді алғашқы өткізу болған салықтық кезеңнің алдындағы он екі айлық кезеңі үшін жүргізеді. Бұл ретте түзету сомасы ағымдағы салықтық кезеңнің салықтық міндеттемесі болып табылады.

      7. Осы баптың мақсатында салықтық кезеңде өткізудің орташа өлшемді бағасы мына формула бойынша айқындалады:

      Б ор. = (V1 ө.п. х Б1ө. + V2 ө.п. х Б2 ө.… + Vn ө.п. х Бn ө.)/V жалпы өткізу,

      мұнда:

      V1 ө.п., V2 ө.п.,. Vn ө.п. – салықтық кезеңде өткізілетін минералды шикізаттың және (немесе) пайдалы қатты қазбаның әрбір партиясының көлемдері;

      Б1 ө., Б2 ө..., Бn ө. – салықтық кезеңде әрбір партия бойынша минералды шикізатты және (немесе) пайдалы қатты қазбаны өткізудің нақты бағалары;

      n – салықтық кезеңде өткізілген минералды шикізат және (немесе) пайдалы қатты қазба партияларының саны;

      V жалпы өткізу – салықтық кезеңде минералды шикізатты және (немесе) пайдалы қатты қазбаны өткізудің жалпы көлемі.

      Бұл ретте, егер минералды шикізатты және (немесе) пайдалы қатты қазбаны өткізудің орташа өлшемді бағасы олардың 20 пайызға ұлғайтылған, халықаралық қаржылық есептілік стандарттарына және Қазақстан Республикасының бухгалтерлік есеп пен қаржылық есептілік туралы заңнамасының талаптарына сәйкес айқындалатын өндірістік өзіндік құнынан төмен болса, онда салықтық кезеңде өткізудің орташа өлшемді бағасы 20 пайызға ұлғайтылған осындай өндірістік өзіндік құн негізінде айқындалады.

      Жер қойнауын пайдаланушы өткізудің орташа өлшемді бағасын пайдалы қазбалардың барлық салық салынатын көлеміне, оның ішінде кейіннен қайта өңдеу үшін бір заңды тұлға шеңберінде құрылымдық бөлімшеге өндірудің өндірістік өзіндік құны бойынша берілген және (немесе) тауарлы өнім өндіру үшін бастапқы шикізат ретінде пайдалануды қоса алғанда, жер қойнауын пайдаланушының өзінің өндірістік мұқтаждарына пайдаланылған көлемдерге қолданады.

      8. Егер пайдалы қазбаны өткізу бағасы шетел валютасында белгіленсе, онда 2020 жылғы 1 қаңтардан кейін жасалған өткізу жөніндегі операциялар бойынша мұндай баға осы баптың 7-тармағының мақсатында өткізілетін, оның ішінде шартқа (келісімшартқа) сәйкес тек бастапқы қайта өңдеуден (байытудан) өткен минералды шикізатқа меншік құқығы ауысқан күнге айқындалған валюта айырбастаудың нарықтық бағамы қолданыла отырып, теңгемен қайта есептеледі.

      Ескерту. 745-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI (01.01.2018 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2020 бастап қолданысқа енгізіледі); 11.07.2022 № 135-VII (01.01.2023 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

746-бап. Пайдалы қазбаларды өндіру салығының мөлшерлемелері

      ЗҚАИ-ның ескертпесі!
      1-тармақ жаңа редакцияда көзделген – ҚР 01.07.2024 № 105-VIII (01.01.2026 бастап қолданысқа енгізіледі) Заңымен.

      1. Егер осы бапта өзгеше көзделмесе, пайдалы қазбаларды өндіру салығының мөлшерлемелері мынадай мөлшерлерде белгіленеді:

Р/с


Пайдалы қазбалардың, минералды шикізаттың, оның ішінде бастапқы қайта өңдеуден ғана өткен минералды шикізаттың атауы

Мөлшерлемелер, пайызбен

1

2

3

4

1.

Қара, түстi және радиоактивтi металдар кенi

Хром кені (концентрат)

21,06%

Марганец, темір-марганец кенi (концентрат)

3,25%

Темір кенi (концентрат)

3,64%

Уран (өнімдік ерітінділерден алынған, шахталық әдіс)

6%

2.

Металдар

Мыс

8,55%

Мырыш

10,5%

Қорғасын

10,4%

Алтын, күміс

7,5%

Платина, палладий

6,5%

Алюминий

0,38%

Қалайы

3,9%

Никель

7,8%

3.

Құрамында металдар бар минералды шикізат

Ванадий

5,2%

Хром, титан, магний, кобальт, вольфрам, висмут, сүрме, сынап, мышьяк және басқалар

7,8%

4.

Құрамында сирек кездесетін металдар бар минералды шикізат

Ниобий, лантан, церий, цирконий

7,7 %

Галлий

1,0 %

5.

Құрамында шашыраңқы металдар бар минералды шикізат

Селен, теллур, молибден

7,0 %

Скандий, германий, рубидий, цезий, кадмий, индий, талий, гафний, рений, осмий

6,0 %

6.

Құрамында радиоактивті металдар бар минералды шикізат

Радий, торий

5,0 %

7.

Құрамында сирек металдар бар минералды шикізат

Литий, бериллий, тантал, стронций

7,7 %

8.

Құрамында жерде сирек кездесетін металдар бар минералды шикізат

Празеодим, неодим, прометий, самарий, европий, гадолиний, тербий, диспрозий, гольмий, эрбий, тулий, иттербий, лютений, иттрий
 

6,0 %

Құрамында кендік емес пайдалы қатты қазбалар бар минералды шикізат

9.

Жанатын, химиялық және агрономиялық минералды шикізат

Кокстелетін тас көмір, антрацит

4,05%

Тас көмір (кокстелетін және антрациттен басқа), қоңыр көмір, жанғыш тақтатастар

2,7%

Фосфориттер

4,0%

Бораттар, оның ішінде бор ангидриті

3,5%

Калий және калий-магний тұздары

6,0%

Барит

4,5%

Тальк

2,0%

Гипс

5,6%

Күкірт

6,0%

Флюориттер

3,0%

Воластанит

3,5%

Шунгит

2,0%

Графит және басқалар

3,5%

Жарқырауық тас шикізаты:

10.

Құрамында қымбат бағалы тастар бар минералды шикізат

Алмас, лағыл, жақұт, зүбәржат, анар, александрит, қызыл (асыл) шпинель, эвклаз, топаз, аквамарин және басқалар

12,0 %

11.

Құрамында өңделетін тастар бар минералды шикізат

Нефрит, яшма, жадеит, лазурит, радонит, малахит, авантюрин, агат, тау хрусталі, қызғылт кварц, бирюза, диоптаз, халцедон және басқалар

3,5 %

12.

Құрамында техникалық тастар бар минералды шикізат

Техникалық алмастар, агат, корунд, циркон, яшма, серпентинит, асбест, слюда және басқалар

2,0 %

13.

Өзгелері

Кең таралған пайдалы қазбалар болып табылмайтын өзге де кендік емес минералды шикізат

4,7%, бірақ көлем бірлігіне 0,02 АЕК-тен кем емес

      Бұл ретте өндірілген тас көмірге (кокстелетіннен және антрациттен басқа), қоңыр көмірге, жанғыш тақтатастарға пайдалы қазбаларды өндіру салығының осы бапта белгіленген мөлшерлемесіне мынадай жағдайларда:

      1) табиғи монополия субъектісі болып табылатын жер қойнауын пайдаланушы осындай өндірілген тас көмірді, қоңыр көмірді, жанғыш тақтатастарды Қазақстан Республикасының табиғи монополиялар туралы заңнамасына сәйкес электр энергиясын беру, жылу энергиясын өндіру, беру, тарату және (немесе) онымен жабдықтау, сумен жабдықтау және (немесе) су бұру жөніндегі қызметтерді ұсыну үшін пайдаланған;

      2) жер қойнауын пайдаланушы өндірілген тас көмірді, қоңыр көмірді, жанғыш тақтатастарды осы баптың екінші бөлігінің 1) тармақшасында көзделген қызметтерді көрсететін табиғи монополиялар субъектісіне өткізген;

      3) жер қойнауын пайдаланушы өндірілген тас көмірді, қоңыр көмірді, жанғыш тақтатастарды білім беру, денсаулық сақтау ұйымдарына өткізген;

      4) өндірілген тас көмір, қоңыр көмір, жанғыш тақтатастар осы Кодекстің 239-бабында айқындалған әлеуметтік сала объектілерін пайдалану кезінде пайдаланылған;

      5) жер қойнауын пайдаланушы өндірілген тас көмірді, қоңыр көмірді, жанғыш тақтатастарды атаулы әлеуметтік көмекті алушыларға өткізген;

      6) жер қойнауын пайдаланушы өндірілген тас көмірді, қоңыр көмірді, жанғыш тақтатастарды қайта өңдеген және (немесе) оларды өзінің өндірістік мұқтаждарына пайдаланған;

      7) энергия өндіруші ұйым болып табылатын жер қойнауын пайдаланушы өндірілген тас көмірді, қоңыр көмірді, жанғыш тақтатастарды Қазақстан Республикасының электр энергетикасы туралы заңнамасына сәйкес өз мұқтаждары және (немесе) өткізу үшін электр және (немесе) жылу энергиясын өндіру үшін пайдаланған;

      8) жер қойнауын пайдаланушы өндірілген тас көмірді, қоңыр көмірді, жанғыш тақтатастарды Қазақстан Республикасының электр энергетикасы туралы заңнамасына сәйкес өз мұқтаждары және (немесе) өткізу үшін электр және (немесе) жылу энергиясын өндіру үшін энергия өндіруші ұйымға өткізген;

      9) жер қойнауын пайдаланушы өндірілген тас көмірді, қоңыр көмірді, жанғыш тақтатастарды тауарларды өндіру кезінде оларды қайта өңдеуді және (немесе) пайдалануды жүзеге асыратын ұйымдарға өткізген жағдайларда 0, 01 коэффициенті қолданылады.

      Егер осы бапта өзгеше белгіленбесе, кен орны бойынша баланстан тыс запастардың құрамынан өндірілетін пайдалы қатты қазбалардың және минералды шикізаттың барлық түрлеріне салынатын пайдалы қазбаларды өндіру салығы 0 пайыз мөлшерлеме бойынша төленеді.

      Осы тараудың мақсаттарында баланстан тыс запастарға мыналар жатады:

      KAZRC кодексі бойынша запастарды есепке алуға көшудің алдындағы күнгі жағдай бойынша Пайдалы қазбалар қорлары жөніндегі мемлекеттік комиссияның кен орны бойынша баланстан тыс запастар етіп бекітуі негізінде осындай запастарға жатқызылған пайдалы қатты қазбалар мен минералды шикізат;

      KAZRC кодексі бойынша запастарды есепке алуға көшкеннен кейін алынған жер қойнауын пайдалануға арналған лицензиялар негізінде пайдалы қатты қазбаларды өндіру жүзеге асырылған жағдайда, баланстан тыс запастарға көлемдері болжанатын минералды ресурстар санатына енгізілген және тиісті салықтық кезеңде дәлелденген немесе ықтимал минералды запастар болып табылмайтын, минералды шикізат құрамындағы пайдалы қатты қазбалар жатады.

      Бұл ретте баланстан тыс запастар құрамынан өндірілетін минералды шикізат және (немесе) пайдалы қатты қазбалар өткізілген жағдайда, пайдалы қазбаларды өндіру салығының 0 пайыз мөлшеріндегі мөлшерлемесі қолданылмайды.

      2. Егер осы Кодекстің 720-бабы 4-тармағының екінші бөлігіне сәйкес Қазақстан Республикасының Үкіметі айқындаған өлшемшарттарға сәйкес келетін кен орны (жер қойнауын пайдалануға арналған бір келісімшарт бойынша кен орындарының тобы, кен орнының бір бөлігі) бойынша рентабельділік деңгейі 5 және одан аз пайызды құраған жағдайда, мұндай кен орнында (жер қойнауын пайдалануға арналған бір келісімшарт бойынша кен орындарының тобында, кен орнының бір бөлігінде) өндірілген пайдалы қазбалар бойынша жер қойнауын пайдаланушы 2022 жылғы 31 желтоқсандағы жағдай бойынша осы Кодексте белгіленген пайдалы қазбаларды өндіру салығының мөлшерлемелерін қолдануға құқылы.

      Кен орны (жер қойнауын пайдалануға арналған бір келісімшарт бойынша кен орнының тобы, кен орнының бір бөлігі) осы тармақтың бірінші бөлігіне сәйкес айқындалған төмен рентабельділік өлшемшарттарына іс жүзінде сәйкес келмеген кезде жер қойнауын пайдаланушы тиісті күнтізбелік жылдың төртінші тоқсанынан кейінгі екінші айдың 15-күнінен кешіктірілмейтін мерзімде осы баптың 1-тармағында белгіленген мөлшерлемелер негізінде пайдалы қазбаларды өндіру салығы бойынша салықтық міндеттемелерді қайта есептеуді осындай өлшемшарттар сақталмаған бүкіл жыл үшін жүргізеді және алынған мәндерді төртінші тоқсандағы пайдалы қазбаларды өндіру салығы бойынша қосымша декларацияда көрсетеді. Осындай декларацияда көрсетілген пайдалы қазбаларды өндіру салығының сомасы төртінші тоқсанның салықтық міндеттемесі болып табылады және жалпыға бірдей белгіленген тәртіппен бюджетке төленуге жатады.

      Осы тармақтың ережелері жер қойнауын пайдалану құқығын қайта ресімдеу (жер қойнауын пайдаланудың лицензиялық режиміне көшіру) не пайдалы қатты қазбаларды барлау немесе өндіру (жер қойнауы учаскесін бөлу) үшін берілген жер қойнауы учаскелерін түрлендіру жүзеге асырылған кен орындарына да (жер қойнауын пайдалануға арналған бір келісімшарт бойынша кен орындары тобына да, кен орнының бір бөлігіне де) қолданылады.

      3. Кен орны (жер қойнауын пайдалануға арналған бір келісімшарт бойынша кен орындары тобы, кен орнының бір бөлігі) бойынша пайдалы қазбаларды өндіру салығы өнеркәсіптік өндіру басталған кезден бастап алпыс ай ішінде 0 пайыз мөлшерлеме бойынша бір мезгілде мынадай шарттар сақталған кезде есептеледі:

      1) кен орнында (жер қойнауын пайдалануға арналған бір келісімшарт бойынша кен орындары тобында, кен орнының бір бөлігінде) минералды шикізатты өнеркәсіптік өндіру 2022 жылғы 31 желтоқсаннан кейін басталды;

      2) кен орны (жер қойнауын пайдалануға арналған бір келісімшарт бойынша кен орындары тобы, кен орнының бір бөлігі) бойынша рентабельділіктің ішкі нормасының деңгейі 15 пайыздан аспайды;

      3) өзара байланысты тараптың пайдасына иеліктен шығаруды қоспағанда, пайдалы қазбаларды өндіру салығының осы тармақтың бірінші бөлігінде көрсетілген мөлшерлемесі қолданылған кен орны бойынша жер қойнауын пайдалану құқығы осы тармақтың ережелерін қолдану кезеңі ішінде иеліктен шығаруға жатпайды.

      Осы тармақтың мақсатында кен орны (жер қойнауын пайдалануға арналған бір келісімшарт бойынша кен орындары тобы, кен орнының бір бөлігі) бойынша рентабельділіктің ішкі нормасының деңгейі осы Кодекстің 720-бабы 4-тармағының екінші бөлігінде көрсетілген тәртіпке сәйкес айқындалады.

      Осы тармақтың бірінші бөлігінің 1) және 3) тармақшаларында белгіленген шарттар сақталмаған кезде пайдалы қазбаларды өндіру салығы осы тармақтың ережелерін қолданудың бүкіл кезеңі үшін осы баптың 1 немесе 2-тармағына сәйкес белгіленген мөлшерлемелер бойынша төленеді.

      Кен орны (жер қойнауын пайдалануға арналған бір келісімшарт бойынша кен орындары тобы, кен орнының бір бөлігі) бойынша рентабельділіктің ішкі нормасының деңгейі осы тармақтың 2) тармақшасында белгіленген көрсеткішке жеткен кезде салық төлеуші тиісті күнтізбелік жылдың төртінші тоқсанынан кейінгі екінші айдың 15-күнінен кешіктірілмейтін мерзімде пайдалы қазбаларды өндіру салығы бойынша салықтық міндеттемелерді қайта есептеуді жүргізеді. Пайдалы қазбаларды өндіру салығы бойынша салықтық міндеттемелердің аталған қайта есептелуі рентабельділіктің ішкі нормасының деңгейі он бес пайыздан асқан бүкіл жыл үшін пайдалы қазбаларды өндіру салығының осы баптың 1 немесе 2-тармағында көрсетілген мөлшерлемелері қолданыла отырып жүзеге асырылады және осындай жылдың төртінші тоқсанындағы пайдалы қазбаларды өндіру салығы бойынша қосымша декларацияда көрсетіледі. Осындай декларацияда көрсетілген пайдалы қазбаларды өндіру салығының сомасы төртінші тоқсанның салықтық міндеттемесі болып табылады және жалпыға бірдей белгіленген тәртіппен бюджетке төленуге жатады.

      Пайдалы қазбаларды өндіру салығы бойынша салықтық міндеттемелер қайта есептелгеннен соң кейінгі кезеңдерде рентабельділіктің ішкі нормасының деңгейі он бес пайыздан төмен төмендеген жағдайда, салық төлеуші осы кейінгі кезеңдер үшін осы тармақтың ережелерін қолдануға құқылы емес.

      Ескерту. 746-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); 11.07.2022 № 135-VII (01.01.2023 бастап қолданысқа енгізіледі); 21.12.2022 № 165-VII (01.01.2024 бастап қолданысқа енгізіледі) Заңдарымен.

3-параграф. Кең таралған пайдалы қазбаларға, жерасты суларына және емдік балшыққа арналған пайдалы қазбаларды өндіру салығы

747-бап. Салық салу объектісі

      Жер қойнауын пайдаланушының салықтық кезеңде өндірген кең таралған пайдалы қазбалардың, жерасты сулары мен емдік балшықтың нақты көлемі салық салу объектісі болып табылады.

      Салық салу объектісін айқындау мақсаттары үшін жер қойнауын зерделеу және пайдалану жөніндегі уәкілетті органға ұсынылатын минералды шикізат қорларының есептік және жиынтық баланстарында пайдаланылатын өлшем бірліктері қолданылады.

      Осы тараудың мақсаттары үшін өндірілген кең таралған пайдалы қазба және емдік балшық көлемінің бірлігі бір текше метр немесе бір тонна болып танылады.

      Пайдалы қазбаларды өндіру салығы мынадай жағдайларда:

      1) жер қабатының қысымын ұстап тұру үшін жерасты суларын, оның ішінде олардан өндірілген бу түрінде жер қойнауына кері айдау (техногендік суды сорып алу) кезінде;

      1-1) Қазақстан Республикасының су заңнамасына сәйкес көмірсутектермен ілеспе өндірілген және халық денсаулығы мен қоршаған ортаға қатер төндіретін жерасты суларын кәдеге жарату кезінде;

      2) пайдалы қатты қазбаларды барлау және (немесе) өндіру кезінде ілеспе өндірілген (ілеспе алынған, сорып алынған) жерасты суларын (шахталық, карьерлік, кеніштік) төгу кезінде;

      3) меншік құқығында, жер пайдалану құқығында және жерге арналған өзге де құқықтарда өзіне тиесілі жер учаскесінде жерасты суларын өндіруді жүзеге асыратын жеке тұлға өндірілген жерасты сулары кәсіпкерлік қызметті жүзеге асыру кезінде пайдаланылмаған жағдайда төлемейді;

      4) өзiнiң шаруашылық мұқтаждықтары үшiн мемлекеттік мекемелер өндiретін жерасты сулары бойынша төленбейді.

      Ескерту. 747-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI (01.01.2018 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (қолданысқа енгізілу тәртібін 2-баптан қараңыз) Заңдарымен.

748-бап. Пайдалы қазбаларды өндіру салығының мөлшерлемелері

      1. Кең таралған пайдалы қазбаларға және емдік балшықтарға арналған пайдалы қазбаларды өндіру салығының мөлшерлемелері өндірілген кең таралған пайдалы қазба мен емдік балшық көлемінің бірлігі үшін республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарына қолданыста болатын айлық есептік көрсеткіштің мөлшері негізге алына отырып есептеледі және мыналарды құрайды:

Р/с

Пайдалы қазбалардың атауы

Мөлшерлемелер,
АЕК-пен

1

2

3

1.

Метаморфалық жыныстар, оның ішінде мәрмәр, кварцит, кварцтық-далалық шпат жыныстары

0,02

2.

Магмалық тау жыныстары, оның ішінде гранит, сиенит, диорит, габбро, риолит (липарит), андезит, диабаз, базальт, вулкандық туфтар, шлактар, пемзалар, вулкандық шынылар және шыны тектес жыныстар (перлит, обсидиан)

0,02

3.

Шөгінді тау жыныстары, оның ішінде жұмыртастар мен қиыршық тас, қиыршық тасты-құмды (құмды-қиыршық тасты) қоспа, құм және құмтастар, саз және сазды жыныстар (саздақ топырақ, алевролиттер, аргиллиттер, сазды тақта тастар), ас тұзы, гипстік жыныстар, мергельдер, әктастар, оның ішінде қабықшалар, борлы жыныстар, доломиттер, әктас-доломитті жыныстар, кремнийлі жыныстар (трепел, опока, диатомит), табиғи пигменттер, шымтезек

0,015

4.

Емдік балшықтар

0,02

      2. Жерасты суларына арналған пайдалы қазбаларды өндіру салығының мөлшерлемелері өндірілген жерасты суының 1 текше метрі үшін республикалық бюджет туралы заңда белгіленген және тиісті қаржы жылының 1 қаңтарына қолданыста болатын бір айлық есептік көрсеткіштің мөлшері негізге алына отырып есептеледі және мыналарды құрайды:

Р/с

Пайдалы қазбалардың атауы

Мөлшерлемелер, АЕК-пен

1

2

3

1.

Осы кестенің 2 – 5-жолдарында көрсетілген жерасты суларын қоспағанда, жер қойнауын пайдаланушы өндірген жерасты суы

0,003

2.

Қазақстан Республикасының табиғи монополиялар туралы заңнамасында реттелетін қызметті жүзеге асыру және (немесе) Қазақстан Республикасының табиғи монополиялар туралы заңнамасында реттелетін қызметті жүзеге асыру үшін табиғи монополия субъектісіне кейіннен өткізу үшін жер қойнауын пайдаланушы өндірген жерасты суы

0,001

3.

Жер қойнауын пайдаланушы өндірген және ол алкоголь өнімін, алкогольсіз сусындарды және (немесе) тамақ өнімін (ауыл шаруашылығы өнімін өндіруді және (немесе) оны қайта өңдеуді қоспағанда) өндіру үшін пайдаланған минералды жерасты суы, шаруашылық-ауызсуға арналған жерасты суы

0,250

4.

Қазақстан Республикасының табиғи монополиялар туралы заңнамасында реттелетін қызметті жүзеге асыру және (немесе) Қазақстан Республикасының табиғи монополиялар туралы заңнамасында реттелетін қызметті жүзеге асыру үшін табиғи монополия субъектісіне кейіннен өткізу кезінде шаруашылық-ауызсуға арналған жерасты суының нақты ысыраптары

0,005

5.

Осы кестенің 4-жолында көрсетілген жерасты суларын қоспағанда, жер қойнауын пайдаланушы өндірген минералды жерасты суының, шаруашылық-ауызсуға арналған жерасты судың нақты ысыраптары

1,000


      3. Өндірілген жерасты суын бөлек есепке алу болмаған жағдайда, осы баптың 2-тармағында белгіленген жерасты суларына пайдалы қазбаларды өндіру салығының мөлшерлемелерін қолдану мақсатында мөлшерлеменің ең көп мөлшері қолданылады.

      Ескерту. 748-бапқа өзгеріс енгізілді - ҚР 02.04.2019 № 241-VI (01.01.2018 бастап қолданысқа енгізіледі); 10.12.2020 № 382-VI (01.01.2018 бастап қолданысқа енгізіледі) Заңдарымен.

749-бап. Салықтық кезең

      Пайдалы қазбаларды өндіру салығы бойынша салықтық кезең күнтізбелік тоқсан болып табылады.

750-бап. Төлеу мерзімдері

      Салық төлеушi салықтың есептелген сомасын тұрған жерiндегі бюджетке салықтық кезеңнен кейiнгi екінші айдың 25-күнінен кешiктiрмей төлеуге мiндеттi.

751-бап. Салық декларациясы

      Жер қойнауын пайдаланушы пайдалы қазбаларды өндіру салығы бойынша декларацияны тұрған жеріндегі салық органына салықтық кезеңнен кейiнгi екінші айдың 15-күнінен кешiктiрмей тапсырады.

86-тарау. ҮСТЕМЕ ПАЙДА САЛЫҒЫ

752-бап. Жалпы ережелер

      1. Үстеме пайда салығы осы Кодекстің 753-бабына сәйкес жер қойнауын пайдаланушы үстеме пайда салығын төлеуші болып табылатын жер қойнауын пайдалануға арналған әрбір жеке келісімшарт бойынша салықтық кезең үшін есептеледі.

      2. Үстеме пайда салығын есептеу мақсаттары үшін жер қойнауын пайдаланушы осы тарауда белгіленген тәртіпке сәйкес жер қойнауын пайдалануға арналған әрбір жеке келісімшарт бойынша салық салу объектісін, сондай-ақ салық салумен байланысты мынадай объектілерді:

      1) үстеме пайда салығын есептеу мақсаттары үшін таза кірісті;

      2) үстеме пайда салығын есептеу мақсаттары үшін салық салынатын кірісті;

      3) жер қойнауын пайдалануға арналған келісімшарт бойынша жылдық жалпы кірісті;

      4) үстеме пайда салығын есептеу мақсаттары үшін шегерімдерді;

      5) жер қойнауын пайдалануға арналған келісімшарт бойынша корпоративтік табыс салығын;

      6) жер қойнауын пайдалануға арналған келісімшарт бойынша бейрезиденттің тұрақты мекемесінің таза кірісі салығының есеп айырысу сомасын айқындайды.

753-бап. Төлеушілер

      1. Осы баптың 2-тармағында көрсетілген жер қойнауын пайдалануға арналған келісімшарттарды қоспағанда, жер қойнауын пайдалануға арналған әрбір жеке келісімшарт бойынша жүзеге асырылатын қызмет бойынша жер қойнауын пайдаланушылар үстеме пайда салығын төлеушілер болып табылады.

      2. Жер қойнауын пайдалануға арналған мынадай:

      1) осы Кодекстің 722-бабының 1-тармағында көрсетілген;

      2) осы келісімшарттар пайдалы қазбалардың басқа топтарын өндіруді көздемеген жағдайда, пайдалы қатты қазбаларды, оның ішінде кең таралған пайдалы қазбаларды, жерасты суларын және (немесе) емдік балшықты барлауға және (немесе) өндіруге;

      3) барлауға және өндіруге байланысты емес жерасты құрылыстарын салуға және пайдалануға арналған келісімшарттардың негізінде жүзеге асырылатын қызмет бойынша жер қойнауын пайдаланушылар осы тарауда белгіленген үстеме пайда салығын төлеушілер болып табылмайды.

      Ескерту. 753-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

754-бап. Салық салу объектісі

      Осы Кодекстің 758-бабына сәйкес айқындалған үстеме пайда салығын есептеу мақсаттары үшін жер қойнауын пайдаланушының шегерімдер сомасының 25 пайызына тең сомадан асатын салықтық кезең үшін жер қойнауын пайдалануға арналған әрбір жеке келісімшарт бойынша осы Кодекстің 755-бабына сәйкес үстеме пайда салығын есептеу мақсаттары үшін айқындалған жер қойнауын пайдаланушының таза кірісінің бір бөлігі үстеме пайда салығын салу объектісі болып табылады.

755-бап. Үстеме пайда салығын есептеу мақсаттары үшін таза кіріс

      1. Үстеме пайда салығын есептеу мақсаттарындағы таза кіріс осы Кодекстің 756-бабына сәйкес айқындалған үстеме пайда салығын есептеу мақсаттары үшін салық салынатын кіріс пен осы Кодекстің 759-бабына сәйкес есептелген жер қойнауын пайдалануға арналған келісімшарт бойынша корпоративтік табыс салығы арасындағы айырма ретінде айқындалады.

      2. Тұрақты мекеме арқылы Қазақстан Республикасындағы жер қойнауын пайдалану жөніндегі қызметті жүзеге асыратын бейрезиденттер үшін үстеме пайда салығын есептеу мақсаттарындағы таза кіріс тұрақты мекеменің жер қойнауын пайдалануға арналған тиісті келісімшарт бойынша, осы Кодекстің 760-бабына сәйкес есептелген таза кірісі салығының есеп айырысу сомасына қосымша азайтылады.

756-бап. Үстеме пайда салығын есептеу мақсаттары үшін салық салынатын кіріс

      1. Осы тараудың мақсаттарында салық салынатын кіріс осы Кодекстің 288-бабында көзделген кірістер мен шығыстар сомасына азайту ескеріле отырып, осы Кодекстің 757-бабына сәйкес айқындалған жер қойнауын пайдалануға арналған келісімшарт бойынша үстеме пайда салығын есептеу мақсаттары үшін жылдық жалпы кіріс пен осы Кодекстің 758-бабына сәйкес айқындалған үстеме пайда салығын есептеу мақсаттары үшін шегерімдер арасындағы айырма ретінде айқындалады.

      2. Үстеме пайда салығын есептеу мақсатында салықтық кезең үшін шегерімдердің жылдық жалпы кіріс сомасынан асып кетуі келесі салықтық кезеңдердің үстеме пайда салығын есептеу мақсатында салық салынатын кіріс есебінен өтеу үшін ауыстырылады.

757-бап. Үстеме пайда салығын есептеу мақсаттары үшін жер қойнауын пайдалануға арналған келісімшарт бойынша жылдық жалпы кіріс

      1. Үстеме пайда салығын есептеу мақсаттары үшін жылдық жалпы кірісті осы баптың 2-тармағына сәйкес айқындалған, осы Кодекстің 228, 234 және 235-баптарында көзделген кірістерді қоспағанда, келісімшарттық қызмет бойынша жер қойнауын пайдаланушы жылдық жиынтық кірісті айқындау үшін осы Кодексте айқындалған тәртіппен жер қойнауын пайдалануға арналған әрбір жеке келісімшарт бойынша айқындайды.

      2. Үстеме пайда салығын есептеу мақсатында осы Кодекстің 234 және 235-баптарында көзделген кірістер осы Кодекстің 258, 259 және 270-баптарында көрсетілген активтердің өткізілуінің, берілуінің және шығып қалуының толық құны мөлшерінде айқындалады.

      Осы Кодекстің 228-бабында көзделген кірістер көрсетілген активтердің құны үстеме пайда салығын есептеу мақсатында шегерімдерге жатқызылған жағдайда осы Кодекстің 258, 259 және 270-баптарында көрсетілген активтердің өткізілуінің, берілуінің және шығып қалуының толық құны мөлшерінде айқындалады.

      Осы Кодекстiң 228-бабында көрсетiлген, құны үстеме пайда салығын есептеу мақсатында шегерiмге жатқызылуға тиіс емес активтердi өткізуден түсетін кіріс мөлшері осы Кодекстiң 228-бабына сәйкес айқындалады.

758-бап. Үстеме пайда салығын есептеу мақсаттары үшін шегерімдер

      1. Үстеме пайда салығын есептеу мақсаттары үшін жер қойнауын пайдалануға арналған әрбір жеке келісімшарт бойынша шегерімдер:

      1) осы Кодекстің 242248, 252257, 261263 және 272-баптарына сәйкес келісімшарттық қызмет бойынша корпоративтік табыс салығын есептеу мақсатында есепті салықтық кезеңде шегерімдерге жатқызылған шығыстардың;

      2) мыналарға:

      тіркелген активтер топтарының (кіші топтарының) құндық баланстарына;

      осы Кодекстің 258, 259 және 260-баптарына сәйкес пайда болған амортизацияланатын активтердің жекелеген топтарына қосуға жататын, салықтық кезең ішінде іс жүзінде шеккен шығындар сомасы ретінде айқындалады.

      Бұл ретте үстеме пайда салығын есептеу мақсаттары үшін жалпы және (немесе) жанама тіркелген активтерді сатып алу бойынша шығындар жер қойнауын пайдаланушы салықтық кезең үшін жүргізген тікелей шығыстардың жалпы сомасындағы жер қойнауын пайдалануға арналған әрбір нақты келісімшартқа және келісімшарттан тыс қызметке сай келетін тікелей шығыстардың үлес салмағы бойынша шегерімге жатқызылуға тиіс.

      2. 2018 жылдың салықтық кезеңі үшін үстеме пайда салығын есептеу мақсаттары үшін шегерімге жатқызылуға тиіс, бірақ 2009 жылғы 1 қаңтардан бастап 2018 жылғы 1 қаңтарға дейін үстеме пайда салығын есептеу мақсаттары үшін шегерімге жатқызылмаған шығындардың үстеме пайда салығын есептеу мақсатында жинақталған соманың біржолғы шегерімі жүргізіледі.

      3. Егер шығыстардың нақ сол түрлері осы бапта белгіленген шегерімдердің бірнеше түрінде көзделген жағдайда салық салынатын кірісті есептеу кезінде көрсетілген шығыстар бір рет қана шегеріледі.

759-бап. Жер қойнауын пайдалануға арналған келісімшарт бойынша корпоративтік табыс салығы

      Жер қойнауын пайдалануға арналған келісімшарт бойынша корпоративтік табыс салығы жер қойнауын пайдалануға арналған әрбір жеке келісімшарт бойынша келісімшарттық қызмет бойынша салықтық кезең үшін осы Кодекстің 313-бабының 1-тармағында белгіленген мөлшерлеме мен осы Кодекстің 288-бабында көзделген кірістер мен шығыстар сомаларына, сондай-ақ осы Кодекстің 299 және 300-баптарына сәйкес ауыстырылатын жер қойнауын пайдалануға арналған келісімшарт бойынша залалдар сомасына азайтылған, осы Кодекстің 302-бабында айқындалған тәртіппен жер қойнауын пайдалануға арналған осындай келісімшарт бойынша есептелген салық салынатын кірістің көбейтіндісі ретінде айқындалады.

760-бап. Жер қойнауын пайдалануға арналған келісімшарт бойынша бейрезиденттің тұрақты мекемесінің таза кірісіне салықты есептеу сомасы

      Осы тараудың мақсаттары үшін жер қойнауын пайдалануға арналған келісімшарт бойынша бейрезиденттің тұрақты мекемесінің таза кірісіне салықтың есеп айырысу сомасы салықтық кезең үшін осы Кодекстің 313-бабының 3-тармағында белгіленген бейрезиденттің тұрақты мекемесінің таза кірісіне салықтық мөлшерлеме мен осы Кодекстің 652-бабында айқындалған тәртіппен жер қойнауын пайдалануға арналған келісімшарт бойынша есептелген бейрезиденттің тұрақты мекемесінің таза кірісіне салық салу объектісінің көбейтіндісі ретінде айқындалады.

761-бап. Есептеу тәртібі

      1. Салықтық кезең үшін үстеме пайда салығын есептеу осы Кодекстің 762-бабында белгіленген әрбір деңгей бойынша әрбір тиісті мөлшерлемені осындай деңгейге жататын, кейіннен барлық деңгейлер бойынша үстеме пайда салығының есептелген сомаларына жинақтап қоса отырып, үстеме пайда салығын салу объектісінің әрбір бөлігіне қолдану арқылы жүргізіледі.

      2. Осы баптың 1-тармағының ережелерін қолдану үшін жер қойнауын пайдаланушы:

      1) салық салу объектісін, сондай-ақ жер қойнауын пайдалануға арналған келісімшарт бойынша үстеме пайда салығын салумен байланысты объектіні айқындайды;

      2) осы Кодекстің 762-бабында белгіленген әрбір деңгей бойынша үстеме пайда салығын есептеу мақсаттары үшін таза кірісті бөлудің шекті сомаларын мынадай тәртіппен:

      1, 2, 3, 4, 5 және 6-деңгейлер үшін – осы Кодекстің 762-бабында келтірілген кестенің 3-бағанында белгіленген әрбір деңгей үшін пайыз бен үстеме пайда салығын есептеу мақсаттары үшін шегерімдер сомасының көбейтіндісі ретінде;

      7-деңгей үшін:

      егер үстеме пайда салығын есептеу мақсаттары үшін таза кіріс сомасы үстеме пайда салығын есептеу мақсаттары үшін шегерімдер сомасының 70 пайызына тең сомадан көп болған жағдайда – үстеме пайда салығын есептеу мақсаттары үшін таза кіріс сомасы мен үстеме пайда салығын есептеу мақсаттары үшін шегерімдер сомасының 70 пайызына тең сома арасындағы айырма ретінде;

      егер үстеме пайда салығын есептеу мақсаттары үшін таза кіріс сомасы үстеме пайда салығын есептеу мақсаттары үшін шегерімдер сомасының 70 пайызына тең сомадан аз немесе оған тең болған жағдайда – нөл ретінде айқындайды;

      3) осы Кодекстің 762-бабында көзделген деңгейлер бойынша үстеме пайда салығын есептеу мақсаттары үшін салықтық кезеңде іс жүзінде алынған таза кірісті мынадай тәртіппен бөледі:

      1-деңгей үшін:

      егер салықтық кезең үшін үстеме пайда салығын есептеу мақсаттары үшін таза кіріс сомасы бірінші деңгей үшін таза кірісті бөлудің шекті сомасынан асса, онда таза кірістің бірінші деңгей үшін бөлінген бөлігі бірінші деңгей үшін таза кірісті бөлудің шекті сомасына тең болады;

      егер салықтық кезең үшін үстеме пайда салығын есептеу мақсаттары үшін таза кіріс сомасы бірінші деңгей үшін таза кірісті бөлудің шекті сомасынан аз болса, онда таза кірістің бірінші деңгей үшін бөлінген бөлігі салықтық кезең үшін үстеме пайда салығын есептеу мақсаттары үшін таза кіріс сомасына тең болады. Бұл ретте келесі деңгейлер үшін үстеме пайда салығын есептеу мақсаттары үшін таза кірісті бөлу жүргізілмейді;

      2, 3, 4, 5, 6 және 7-деңгейлер үшін:

      егер салықтық кезең үшін үстеме пайда салығын есептеу мақсаттары үшін таза кіріс пен алдыңғы деңгейлер бойынша таза кірістің бөлінген бөліктерінің жалпы сомасы арасындағы айырма тиісті деңгей үшін таза кірісті бөлудің шекті сомасынан асса немесе соған тең болса, онда осы деңгей үшін таза кірістің бөлінген бөлігі осы тиісті деңгей үшін таза кірісті бөлудің шекті сомасына тең болады;

      егер салықтық кезең үшін үстеме пайда салығын есептеу мақсаттары үшін таза кіріс пен алдыңғы деңгейлер бойынша таза кірістің бөлінген бөліктерінің жалпы сомасы арасындағы айырма тиісті деңгей үшін таза кірісті бөлудің шекті сомасынан аз болса, онда осы деңгей үшін таза кірістің бөлінген бөлігі осындай айырмаға тең болады.

      Бұл ретте келесі деңгейлер үшін үстеме пайда салығын есептеу мақсаттары үшін таза кірісті бөлу жүргізілмейді.

      Таза кіріс бөліктерінің деңгейлері бойынша бөлінген жалпы сома салықтық кезең үшін үстеме пайда салығын есептеу мақсаттары үшін таза кірістің жалпы сомасына тең болуға тиіс;

      4) үстеме пайда салығының тиісті мөлшерлемесін осы Кодекстің 762-бабына сәйкес таза кірістің деңгейлер бойынша бөлінген әрбір бөлігіне қолданады;

      5) осы Кодекстің 762-бабында көзделген барлық деңгейлер бойынша үстеме пайда салығының есептелген сомаларына жинақтап қоса отырып, салықтық кезең үшін үстеме пайда салығының сомасын айқындайды.

762-бап. Үстеме пайда салығының мөлшерлемелері, үстеме пайда салығын есептеу мақсаттары үшін таза кірісті бөлудің шекті сомасын есептеуге арналған пайыздардың деңгейлері мен мөлшері

      Жер қойнауын пайдаланушы үстеме пайда салығын мынадай тәртіппен айқындалатын мөлшерлемелердің өзгермелі шәкілі бойынша төлейді:

Деңгей №

Үстеме пайда салығын есептеу мақсаттары үшін деңгейлер бойынша таза кірісті бөлу шәкілі, шегерімдер сомасының пайызы

Үстеме пайда салығын есептеу мақсаттары үшін таза кірісті бөлудің шекті сомасын есептеуге арналған пайыз

Мөлшерлеме (%-бен)

1

2

3

4

1.

25 пайыздан аз немесе оған тең

25

Белгіленбейді

2.

25 пайыздан 30 пайызды қоса алғанға дейін

5

10

3.

30 пайыздан 40 пайызды қоса алғанға дейін

10

20

4.

40 пайыздан 50 пайызды қоса алғанға дейін

10

30

5.

50 пайыздан 60 пайызды қоса алғанға дейін

10

40

6.

60 пайыздан 70 пайызды қоса алғанға дейін

10

50

7.

70 пайыздан жоғары

Осы Кодекстің 761-бабы 2-тармағының 2) тармақшасына сәйкес

60

763-бап. Салықтық кезең

      1. Үстеме пайда салығы үшін 1 қаңтар – 31 желтоқсан аралығындағы күнтізбелік жыл салықтық кезең болып табылады.

      2. Егер жер қойнауын пайдалануға арналған келісімшарт күнтізбелік жыл ішінде жасалса, жер қойнауын пайдалануға арналған келісімшарт күшіне енген күннен бастап күнтізбелік жыл аяқталғанға дейінгі уақыт кезеңі осындай келісімшарт бойынша үстеме пайда салығын есептеу үшін бірінші салықтық кезең болып табылады.

      3. Егер жер қойнауын пайдалануға арналған келісімшарттың қолданысы күнтізбелік жылдың соңына дейін өткен болса, күнтізбелік жыл басталғаннан бастап жер қойнауын пайдалануға арналған келісімшарттың қолданысы аяқталған күнге дейінгі уақыт кезеңі осындай келісімшарт бойынша үстеме пайда салығын есептеу үшін соңғы салықтық кезең болып табылады.

      4. Егер күнтізбелік жыл басталғаннан кейін күшіне енген жер қойнауын пайдалануға арналған келісімшарттың қолданысы осы күнтізбелік жыл аяқталғанға дейін өткен болса, жер қойнауын пайдалануға арналған келісімшарт күшіне енген күннен бастап жер қойнауын пайдалануға арналған келісімшарттың қолданысы аяқталған күнге дейінгі уақыт кезеңі осындай келісімшарт бойынша үстеме пайда салығын есептеу үшін салықтық кезең болып табылады.

764-бап. Салықты төлеу мерзімі

      Үстеме пайда салығы салық төлеушінің тұрған жеріндегі бюджетке декларация тапсыру үшін белгіленген мерзімнен кейін күнтізбелік он күннен кешіктірілмей төленеді.

765-бап. Салық декларациясы

      Жер қойнауын пайдаланушы үстеме пайда салығы бойынша декларацияны тұрған жеріндегі салық органына есепті салықтық кезеңнен кейінгі жылдың 31 наурызынан кешіктірмей тапсырады.

87-тарау. ЖЕР ҚОЙНАУЫН ПАЙДАЛАНУҒА БАЛАМАЛЫ САЛЫҚ

766-бап. Жалпы ережелер

      1. Егер осы баптың 4-тармағында өзгеше белгіленбесе, Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес:

      1) толығымен Каспий теңізінің қазақстандық секторында орналасқан жер қойнауы учаскесінде (учаскелерінде) көмірсутектерді өндіруге және (немесе) бірлескен барлау мен өндіруге арналған келісімшартты;

      2) тау-кендік бөлуде немесе тау-кендік бөлу болмаған кезде көмірсутектерді өндіруге немесе барлау мен өндіруге арналған келісімшартта көрсетілген көмірсутектер кенжатындары жоғарғы нүктесінің тереңдігі 4500 метрден жоғары емес және тау-кендік бөлуде немесе тау-кендік бөлу болмаған кезде көмірсутектерді өндіруге немесе барлау мен өндіруге арналған келісімшартта көрсетілген, көмірсутектер кенжатындары төменгі нүктесінің тереңдігі 5000 метр және одан төмен жер қойнауы учаскесі (учаскелері) бойынша көмірсутектерді өндіруге және (немесе) барлау мен өндіруге арналған келісімшартты жасасқан жер қойнауын пайдаланушы-заңды тұлғалар тарихи шығындарды өтеу бойынша төлемнің, пайдалы қазбаларды өндіру салығының, үстеме пайда салығының орнына жер қойнауын пайдалануға баламалы салықты қолдануға құқылы.

      Аталған құқық жер қойнауын пайдалануға арналған осы келісімшарттар жасалған күннен бастап жер қойнауын пайдалануға арналған тиісті келісімшарттың қолданылуы аяқталған күнге дейінгі кезеңде қолданылады және өзгертілуге жатпайды.

      Салық төлеуші осы құқықты қолдану туралы хабарламаны жер қойнауын пайдалануға арналған тиісті келісімшарт тіркелген күннен бастап күнтізбелік отыз күннен кешіктірмей тұрған жеріндегі салық органына жібереді.

      2. Осы баптың 1-тармағында көрсетілген, 2018 жылғы 1 қаңтарға дейін жасалған келісімшарттар бойынша жер қойнауын пайдаланушылардың арнайы төлемдер мен салықтар жөніндегі салықтық міндеттемесін орындаудың баламалы тәртібін 2018 жылғы 1 қаңтардан бастап қолдану құқығы жер қойнауын пайдалануға арналған келісімшарттың қалған барлық қолданылу кезеңіне жүргізіледі және өзгертуге жатпайды, бұл туралы салық төлеуші тұрған жеріндегі салық органына 2018 жылғы 1 наурыздан кешіктірмей хабарлама жібереді.

      3. Осы баптың 1 және 2-тармақтарында көзделген хабарламалар белгіленген мерзімдерде ұсынылмаған жағдайда, тарихи шығындарды өтеу бойынша төлем, пайдалы қазбаларды өндіру салығы және үстеме пайда салығы бойынша салықтық міндеттемені орындау осы Кодекстің 84, 85 және 86-тарауларында айқындалған тәртіппен жүзеге асырылады.

      4. Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес күрделі жобалар бойынша көмірсутектерді барлау мен өндіруге немесе өндіруге арналған келісімшартты жасасқан жер қойнауын пайдаланушы-заңды тұлғалар тиісті келісімшарт тіркелген күннен бастап оған орай тарихи шығындарды өтеу бойынша төлемнің, пайдалы қазбаларды өндіру салығының, үстеме пайда салығының орнына жер қойнауын пайдалануға баламалы салықты қолданады. Аталған жер қойнауын пайдаланушылар осы баптың 1-тармағында көрсетілген хабарламаны жібермейді.

      Бұл ретте осы тараудың мақсаттары үшін Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес күрделі жобалар бойынша көмірсутектерді барлау мен өндіруге немесе өндіруге арналған үлгілік келісімшартқа сәйкес жаңа редакцияда жазылған көмірсутектерді барлау мен өндіруге немесе өндіруге арналған келісімшарт та күрделі жобалар бойынша көмірсутектерді барлау мен өндіруге немесе өндіруге арналған келісімшарт деп танылады. Мұндай жағдайда осы тармақтың бірінші бөлігінің ережелері бұрын жасалған жер қойнауын пайдалануға арналған келісімшартқа толықтыру тіркелген күннен бастап қолданылады.

      Ескерту. 766-бап жаңа редакцияда – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі); өзгеріс енгізілді – ҚР 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңдарымен.

767-бап. Жер қойнауын пайдалануға баламалы салықты есептеу тәртібі

      1. Жер қойнауын пайдалануға баламалы салық жер қойнауын пайдалануға арналған әрбір жекелеген келісімшарт бойынша келісімшарттық қызметтің салықтық кезеңі үшін айқындалады.

      2. Жер қойнауын пайдалануға баламалы салықтың салық салу объектісі жер қойнауын пайдалануға баламалы салықты есептеу мақсаттары үшін жылдық жиынтық кіріс пен осы Кодекстің 287-бабында көзделген түзетулер ескеріле отырып, жер қойнауын пайдалануға баламалы салықтың мақсаттары үшін шегерімдер арасындағы айырмасы ретінде айқындалады.

      Осы Кодекстің 722-1-бабының 4-тармағында көзделген ерекшеліктер ескеріле отырып, күрделі теңіз жобалары бойынша көмірсутектерді барлау мен өндіруге немесе өндіруге арналған келісімшарт бойынша жер қойнауын пайдаланушы үшін жер қойнауын пайдалануға баламалы салықты есептеу мақсаттары үшін шегерімдердің салықтық кезеңде жер қойнауын пайдалануға баламалы салықтың мақсаттары үшін есептелген жылдық жиынтық кірістің сомасынан асып кетуі кейінгі қоса алғандағы он жылға жер қойнауын пайдалануға баламалы салықтың мақсаттары үшін есептелген осы кейінгі салықтық кезеңдердің салық салынатын кірісінің есебінен өтеу үшін ауыстырылады.

      3. Жер қойнауын пайдалануға баламалы салықты есептеу мақсаттары үшін жылдық жиынтық кіріс жер қойнауын пайдалануға баламалы салықты есептеу мақсатында жылдық жиынтық кіріске қосуға жатпайтын теріс бағамдық айырма сомасынан оң бағамдық айырма сомасының асып кетуін қоспағанда, корпоративтік табыс салығын есептеу мақсаттары үшін осы Кодексте айқындалған тәртіпке сәйкес және осы Кодекстің 241-бабында көзделген жылдық жиынтық кірісті түзету есепке алынбай айқындалады.

      Стратегиялық әріптес жер қойнауын пайдалану жөніндегі ұлттық компанияның немесе акциялары (жарғылық капиталға қатысу үлестері) тікелей немесе жанама түрде осындай жер қойнауын пайдалану жөніндегі ұлттық компанияға тиесілі заңды тұлғаның міндеттемесін барлау кезеңінде коммерциялық табуға дейін есептен шығарған кезде туындаған оң бағамдық айырма сомасының теріс бағамдық айырма сомасынан асып кетуі осы тармақтың мақсатында кіріс ретінде қарастырылмайды.

      4. Жер қойнауын пайдалануға баламалы салықты есептеу мақсаттары үшін шегерімдер корпоративтік табыс салығын есептеу мақсаттары үшін мыналар:

      сыйақылар, оның ішінде осы Кодекстің 246-бабына сәйкес шегерімге жатқызылатын немесе күрделі шығындар ретінде есепке алынуға жататын сыйақылар шегерімге жатпайтыны;

      теріс бағамдық айырма сомасының оң бағамдық айырма сомасынан, оның ішінде осы Кодекстің 258-бабына сәйкес шегерімдерге жатқызылатын шығыстар құрамында асып кетуі шегерімге жатпайтыны;

      есептелген (есепке жазылған) корпоративтік табыс салығының сомасы шегерімге жатпайтыны ескеріле отырып, осы Кодексте айқындалған тәртіпке сәйкес айқындалады.

      5. Егер нақ сол шығыстар (шығындар) осы баптың 4-тармағында белгіленген шығыстардың (шығындардың) бірнеше түрінде көзделген жағдайда, онда жер қойнауын пайдалануға баламалы салықты есептеу кезінде аталған шығыстар (шығындар) тек бір рет шегеріледі.

      6. Жер қойнауын пайдалануға баламалы салық жер қойнауын пайдалануға осындай салықтың салық салу объектісі мен осы Кодекстің 768-бабында белгіленген мөлшерлеменің көбейтіндісі ретінде есептеледі.

      Ескерту. 767-бапқа өзгеріс енгізілді – ҚР 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен.

768-бап. Салық мөлшерлемесі

      Егер осы бапта өзгеше көзделмесе, жер қойнауын пайдалануға баламалы салық осы Кодекстің 741-бабының 3-тармағында айқындалған тәртіппен есептелген мұнайдың әлемдік бағасы негізге алына отырып мына мөлшерлемелер бойынша есептеледі:

Р/с

Әлемдік баға

Мөлшерлеме %-бен

1

2

3

1.

Бiр баррель үшiн 50 АҚШ долларын қоса алғанға дейiн

0

2.

Бiр баррель үшiн 60 АҚШ долларын қоса алғанға дейiн

6

3.

Бiр баррель үшiн 70 АҚШ долларын қоса алғанға дейiн

12

4.

Бiр баррель үшiн 80 АҚШ долларын қоса алғанға дейiн

18

5.

Бiр баррель үшiн 90 АҚШ долларын қоса алғанға дейiн

24

6.

Бiр баррель үшiн 100 АҚШ долларын қоса алғанға дейiн

30

7.

Бiр баррель үшiн 110 АҚШ долларын қоса алғанға дейiн

32

8.

Бiр баррель үшiн 120 АҚШ долларын қоса алғанға дейiн

34

9.

Бiр баррель үшiн 130 АҚШ долларын қоса алғанға дейiн

36

10.

Бiр баррель үшiн 140 АҚШ долларын қоса алғанға дейiн

38

11

Бiр баррель үшiн 150 АҚШ долларын қоса алғанға дейiн

40

12.

Бiр баррель үшiн 150 АҚШ долларынан жоғары

42

      Осы Кодекстің 722-1-бабының 4-тармағында көзделген ерекшеліктер ескеріле отырып, Қазақстан Республикасының жер қойнауы және жер қойнауын пайдалану туралы заңнамасына сәйкес күрделі теңіз жобалары бойынша көмірсутектерді барлау мен өндіруге немесе өндіруге арналған келісімшарттар бойынша жер қойнауын пайдалануға баламалы салық осы Кодекстің 741-бабының 3-тармағында айқындалған тәртіппен есептелген мұнайдың әлемдік бағасы негізге алына отырып, мынадай мөлшерлемелер бойынша есептеледі:

Р/с

Әлемдік баға

Мөлшерлеме %-бен

1

2

3

1.

Бiр баррель үшiн 50 АҚШ долларын қоса алғанға дейiн

0

2.

Бiр баррель үшiн 60 АҚШ долларын қоса алғанға дейiн

2

3.

Бiр баррель үшiн 70 АҚШ долларын қоса алғанға дейiн

4

4.

Бiр баррель үшiн 80 АҚШ долларын қоса алғанға дейiн

6

5.

Бiр баррель үшiн 90 АҚШ долларын қоса алғанға дейiн

8

6.

Бiр баррель үшiн 100 АҚШ долларын қоса алғанға дейiн

10

7.

Бiр баррель үшiн 110 АҚШ долларын қоса алғанға дейiн

10,7

8.

Бiр баррель үшiн 120 АҚШ долларын қоса алғанға дейiн

11,3

9.

Бiр баррель үшiн 130 АҚШ долларын қоса алғанға дейiн

12,0

10.

Бiр баррель үшiн 140 АҚШ долларын қоса алғанға дейiн

12,7

11

Бiр баррель үшiн 150 АҚШ долларын қоса алғанға дейiн

13,3

12.

Бiр баррель үшiн 150 АҚШ долларынан жоғары

14,0

      Ескерту. 768-бап жаңа редакцияда – ҚР 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен.

769-бап. Салықтық кезең

      1. Жер қойнауын пайдалануға баламалы салық үшін салықтық кезең күнтізбелік жыл болып табылады.

      2. Егер жер қойнауын пайдалануға арналған келісімшарт күнтізбелік жыл ішінде жасалған болса, жер қойнауын пайдалануға арналған келісімшарт күшіне енген күннен бастап күнтізбелік жылдың соңына дейінгі уақыт кезеңі осындай келісімшарт бойынша жер қойнауын пайдалануға баламалы салықты есептеу үшін бірінші салықтық кезең болып табылады.

      3. Егер жер қойнауын пайдалануға арналған келісімшарттың қолданысы күнтізбелік жылдың соңына дейін өткен болса, күнтізбелік жылдың басынан бастап жер қойнауын пайдалануға арналған келісімшарттың қолданысы аяқталған күнге дейінгі уақыт кезеңі осындай келісімшарт бойынша жер қойнауын пайдалануға баламалы салықты есептеу үшін соңғы салықтық кезең болып табылады.

      4. Егер күнтізбелік жыл басталғаннан кейін күшіне енген жер қойнауын пайдалануға арналған келісімшарттың қолданысы осы күнтізбелік жылдың соңына дейін өткен болса, жер қойнауын пайдалануға арналған келісімшарт күшіне енген күннен бастап жер қойнауын пайдалануға арналған келісімшарттың қолданысы аяқталған күнге дейінгі уақыт кезеңі осындай келісімшарт бойынша жер қойнауын пайдалануға баламалы салықты есептеу үшін салықтық кезең болып табылады.

770-бап. Салықты төлеу мерзімі

      Жер қойнауын пайдалануға баламалы салық салық төлеушінің тұрған жеріндегі бюджетке декларация тапсыру үшін белгіленген мерзімнен кейін күнтізбелік он күннен кешіктірілмей төленуге жатады.

771-бап. Салық декларациясы

      Салық төлеуші жер қойнауын пайдалануға баламалы салық бойынша декларацияны тұрған жеріндегі салық органына есепті салықтық кезеңнен кейінгі жылдың 31 наурызынан кешіктірмей тапсырады.

88-тарау. ПАЙДАЛЫ ҚАЗБАЛАРДЫ ӨНДІРУ САЛЫҒЫ, КӨМІРСУТЕКТЕР БОЙЫНША ЭКСПОРТҚА РЕНТА САЛЫҒЫ,

РОЯЛТИ ЖӘНЕ ҚАЗАҚСТАН РЕСПУБЛИКАСЫНЫҢ ӨНІМДІ БӨЛУГЕ БАЙЛАНЫСТЫ ҮЛЕСІ БОЙЫНША САЛЫҚТЫҚ МІНДЕТТЕМЕЛЕРДІ ЗАТТАЙ НЫСАНДА ОРЫНДАУ ТӘРТІБІ

772-бап. Роялти және Қазақстан Республикасының өнімді бөлу бойынша үлесі бойынша салықтық міндеттемені заттай нысанда орындау тәртібі

      1. Роялтиді және Қазақстан Республикасының өнімді бөлуге байланысты үлесін төлеу бойынша салықтық міндеттемені ақшалай нысанда орындау мынадай шарттар бір мезгілде сақталған кезде:

      1) осы Кодекстің 722-бабында көрсетілген, өнімді бөлу туралы келісімдерде (келісімшарттарда), Қазақстан Республикасының Президенті бекіткен жер қойнауын пайдалануға арналған келісімшартта роялтиді және (немесе) Қазақстан Республикасының өнімді бөлуге байланысты үлесін төлеу бойынша салықтық міндеттемені орындау есебіне заттай нысанда пайдалы қазбаларды жер қойнауын пайдаланушының беруі көзделген;

      2) жер қойнауын пайдаланушы салықтық міндеттемені орындау есебіне заттай нысанда берген пайдалы қазбаларды мемлекет атынан алушы Қазақстан Республикасы Үкіметінің шешімімен айқындалған кезде уақытша, толық немесе ішінара заттай нысанға ауыстырылуы мүмкін.

      2. Салықтық міндеттемені заттай нысанда орындау үшін:

      1) жер қойнауын пайдаланушы осы Кодекстің 722-бабында көрсетілген, өнімді бөлу туралы келісімде (келісімшартта) және (немесе) Қазақстан Республикасының Президенті бекіткен жер қойнауын пайдалануға арналған келісімшартта не осындай келісімде және (немесе) келісімшартта көзделген өзге де құжатта белгіленген тәртіппен және мерзімдерде пайдалы қазбаларды мемлекет атынан алушыға береді;

      2) мемлекет атынан алушы Қазақстан Республикасының трансферттік баға белгілеу туралы заңнамасының сақталуын ескере отырып, пайдалы қазбаларды дербес немесе осындай өткізуді жүзеге асыруға мемлекет атынан алушы уәкілеттік берген тұлға арқылы өткізеді.

      Жер қойнауын пайдаланушы міндеттемені заттай нысанда орындау есебіне алынған пайдалы қазбаларды өткізуді мынадай:

      заңдылық;

      ашықтық;

      айқындық;

      адалдық;

      әділдік;

      барынша көп пайда алу;

      ілеспе шығыстарды барынша азайту қағидаттарын сақтай отырып, жүзеге асырады;

      3) мемлекет атынан алушы немесе осындай өткізуді жүзеге асыруға мемлекет атынан алушы уәкілеттік берген тұлға Қазақстан Республикасының Үкіметі айқындаған міндеттемені заттай нысанда орындау тәртібіне сәйкес есептелген мөлшерде ағымдағы төлемдерді айқындайды және бюджетке аударады;

      4) жер қойнауын пайдаланушы, мемлекет атынан алушы салықтық міндеттемені заттай нысанда орындау бойынша декларацияны (ағымдағы төлемдердің есеп-қисабын) тұрған жеріндегі салық органдарына осы Кодексте айқындалған тәртіппен және уәкілетті орган белгілеген нысан бойынша тапсырады.

      3. Салықтар бойынша жер қойнауын пайдаланушының салықтық міндеттемені заттай нысанда орындауы үшін салықтық кезең күнтізбелік тоқсан болып табылады.

      Салықтар бойынша жер қойнауын пайдаланушы салықтық міндеттемені орындау есебіне заттай нысанда беретін пайдалы қазбаларды іс жүзінде өткізуден алынған ақшаны төлеу бөлігінде мемлекет атынан алушы үшін салықтық кезең күнтізбелік жыл болып табылады.

      4. Салықтық міндеттемені орындау есебіне заттай нысанда берілетін пайдалы қазбалардың көлемін айқындау, оны ақшалай мәнде есептеу, сондай-ақ оларды өткізу Қазақстан Республикасының Үкіметі айқындаған, міндеттемені заттай нысанда орындау тәртібімен жүзеге асырылады.

      5. Жер қойнауын пайдаланушы салықтық міндеттемені заттай нысанда орындау туралы декларацияны тұрған жеріндегі салық органына салықтық кезеңнен кейінгі екінші айдың 15-күнінен кешіктірмей тапсырады.

      6. Мемлекет атынан алушы тұрған жеріндегі салық органына:

      1) салықтық міндеттемені заттай нысанда орындау бойынша ағымдағы төлемдердің есеп-қисабын салықтық кезеңнен кейінгі екінші айдың 15-күнінен кешіктірмей ұсынады.

      Осы Кодекстің 210-бабының 3-тармағында көзделген жағдайларды қоспағанда, салықтық міндеттемені заттай нысанда орындау бойынша ағымдағы төлемдердің есеп-қисабын ұсынуға, оған өзгерістер мен толықтырулар енгізуге, сондай-ақ осы тармақтың 2) тармақшасында көрсетілген декларацияны тапсыру үшін белгіленген мерзімнен кейін оны қайтарып алуға жол берілмейді;

      2) күнтізбелік жыл үшін салықтық міндеттемені заттай нысанда орындау туралы декларацияны есепті күнтізбелік жылдан кейінгі жылдың 31 наурызынан кешіктірмей тапсырады.

      Мемлекет атынан алушы салықтық міндеттемені заттай нысанда орындауға байланысты қызметке қатысты корпоративтік табыс салығы мен қосылған құн салығы бойынша декларацияны тапсырмайды.

      7. Осы тармақтың екінші бөлігінде көрсетілген ағымдағы төлемдерді қоспағанда, салықтық кезең ішінде мемлекет атынан алушы тоқсан сайын салықтарды заттай нысанда төлеу есебіне ағымдағы төлемдерді айқындайды және оларды салықтық кезеңнен кейінгі екінші айдың 25-күнінен кешіктірмей бюджетке аударады.

      Алдыңғы салықтық кезеңдер үшін алынған, бірінші тоқсанда өткізілген пайдалы қазбалар бойынша ағымдағы төлемдер алдыңғы күнтізбелік жылдың төртінші тоқсаны үшін заттай нысандағы ағымдағы төлемдердің қосымша есеп-қисабында көрсетілуге жатады және осы баптың 8-тармағында белгіленген мерзімде бюджетке аударылады.

      Ағымдағы төлемдер Қазақстан Республикасының Үкіметі айқындаған міндеттемені заттай нысанда орындау тәртібіне сәйкес өтелуге жататын, осындай өткізу бойынша шығыстар азайтыла отырып, тиісті салықтық кезеңде пайдалы қазбаларды өткізуден алынған ақша мөлшерінде бюджетке аударылады.

      8. Салықтық міндеттемені заттай нысанда орындау туралы декларацияны тапсыру үшін белгіленген мерзімнен кейін күнтізбелік он күннен кешіктірілмейтін мерзімде жер қойнауын пайдаланушы салықтық міндеттемені орындау есебіне алдыңғы күнтізбелік жыл ішінде заттай нысанда берген пайдалы қазбаларды өткізуден алынған ақшаны төлеуді мемлекет атынан алушы жүзеге асырады. Мұндай төлеу өнімді бөлу туралы тиісті келісімде (келісімшартта) және (немесе) осы Кодекстің 722-бабында көрсетілген Қазақстан Республикасының Президенті бекіткен жер қойнауын пайдалануға арналған келісімшартта көзделген валютада жүзеге асырылады.

      Заттай нысандағы салықтық міндеттеменің күнтізбелік жыл үшін мөлшері Қазақстан Республикасының Үкіметі айқындаған, міндеттемені заттай нысанда орындау тәртібіне сәйкес айқындалады.

      9. Төлеу (аудару) кезінде төлем құжаттарында мемлекет атынан алушының атауы мен сәйкестендіру нөмірі де көрсетіледі.

      10. Мерзімінде орындалмаған салықтық міндеттеме мерзімінде орындалмаған салықтық міндеттеме бойынша пайдалы қазбалардың физикалық көлемінің ақшалай мәнге аударылғандағы мөлшерінде айқындалады.

      11. Мерзімінде орындалмаған салықтық міндеттеме бойынша пайдалы қазбалардың физикалық көлемі жер қойнауын пайдаланушы үшін салықтық кезең үшін берілуге жататын пайдалы қазбалардың физикалық көлемі мен салықтық кезең үшін іс жүзінде берілген пайдалы қазбалардың физикалық көлемі арасындағы айырма ретінде айқындалады.

      Пайдалы қазбалардың физикалық көлемі осы Кодекстің 722-бабында көзделген, өнімді бөлу туралы келісімдерге (келісімшарттарға), Қазақстан Республикасының Президенті бекіткен жер қойнауын пайдалануға арналған келісімшартқа сәйкес айқындалған шартты бағалар қолданыла отырып, ақшалай мәнге аударылады.

      Осы Кодекстің 722-бабында көзделген, өнімді бөлу туралы келісімдерде (келісімшарттарда), Қазақстан Республикасының Президенті бекіткен жер қойнауын пайдалануға арналған келісімшартта шартты бағаларды айқындау тәртібі болмаған жағдайда мұндай шартты бағалар Қазақстан Республикасының Үкіметі айқындаған міндеттемені заттай нысанда орындау тәртібіне сәйкес айқындалады.

      12. Күнтізбелік жыл бойынша мерзімінде орындалмаған салықтық міндеттеме бойынша пайдалы қазбалардың физикалық көлемі мемлекет атынан алушы үшін Қазақстан Республикасының Үкіметі айқындаған міндеттемені заттай нысанда орындау тәртібіне сәйкес есептелетін салықтық міндеттемені орындау есебіне заттай нысанда алынған пайдалы қазбалардың есепті күнтізбелік жыл үшін өткізуге жататын физикалық көлемі мен есепті күнтізбелік жылда іс жүзінде өткізілген пайдалы қазбалардың физикалық көлемі арасындағы айырма ретінде айқындалады.

      Күнтізбелік жыл бойынша мерзімінде орындалмаған салықтық міндеттеме бойынша пайдалы қазбалардың физикалық көлемі мемлекет атынан алушы үшін есепті күнтізбелік жыл үшін орташа өлшемді нақты баға, бірақ осы баптың 11-тармағында көзделген орташа өлшемді шартты бағадан төмен емес баға қолданыла отырып, ақшалай мәнге аударылады.

773-бап. Пайдалы қазбаларды өндіру салығын, көмірсутектер бойынша экспортқа рента салығын заттай нысанда төлеу тәртiбi

      1. Осы Кодекстің 715-бабының 2-тармағында және 737-бабының 2-тармағында белгіленген жағдайларда салық төлеуші пайдалы қазбаларды өндіру салығын, көмірсутектер бойынша экспортқа рента салығын төлеу есебіне пайдалы қазбаларды заттай нысанда Қазақстан Республикасына беруді жүргізуге міндетті.

      2. Осы Кодексте белгіленген пайдалы қазбаларды өндіру салығын және көмірсутектер бойынша экспортқа рента салығын төлеудің ақшалай нысанын ауыстыру уақытша, толық немесе iшiнара жүргізілуі мүмкін.

      3. Заттай нысанда төленетін, осы Кодексте белгіленген пайдалы қазбаларды өндіру салығының және көмірсутектер бойынша экспортқа рента салығының мөлшері осы Кодексте белгіленген тәртіппен және мөлшерлерде ақшалай мәнде есептелген осы салықтар мен төлемдердің сомасына барабар болуға тиіс.

      Жер қойнауын пайдаланушы салықтық міндеттемені орындау есебіне заттай нысанда беретін пайдалы қазбалардың көлемін айқындау, оны ақшалай мәнде есептеу, сондай-ақ мұндай пайдалы қазбаларды өткізу Қазақстан Республикасының Үкіметі айқындаған міндеттемені заттай нысанда орындау тәртібімен жүзеге асырылады.

      4. Салық төлеушінің осы Кодексте белгіленген пайдалы қазбаларды өндіру салығын және көмірсутектер бойынша экспортқа рента салығын заттай нысанда төлеуі көзделетін қосымша келісім жасасқан кезде, онда:

      1) салық төлеуші пайдалы қазбаларды өндіру салығы, көмірсутектер бойынша экспортқа рента салығы түрінде Қазақстан Республикасына заттай нысанда беретін пайдалы қазбалардың көлемдерін мемлекет атынан алушы;

      2) салық төлеуші пайдалы қазбаларды өндіру салығы, көмірсутектер бойынша экспортқа рента салығы түрінде Қазақстан Республикасына заттай нысанда беретін пайдалы қазбалардың көлемдерін беру пункті, шарттары мен мерзімдері міндетті түрде көрсетіледі.

      5. Осы Кодексте белгіленген пайдалы қазбаларды өндіру салығын және көмірсутектер бойынша экспортқа рента салығын төлеу есебіне заттай нысанда берілетін пайдалы қазбаларды салық төлеушінің беру мерзімдері көрсетілген салықтар мен төлемдерді бюджетке ақшалай нысанда төлеудің осы Кодексте белгіленген мерзімдеріне сәйкес келуге тиіс.

      6. Мемлекет атынан алушы пайдалы қазбаларды өндіру салығының, көмірсутектер бойынша экспортқа рента салығының тиесілі сомасын көрсетілген салықтар мен төлемдерді төлеудің осы Кодексте белгіленген мерзімдерінде ақшалай нысанда бюджетке аударады.

      7. Мемлекет атынан алушы салық төлеушінің пайдалы қазбалардың тиiстi көлемін өзіне уақтылы әрі толық беруiн бақылауды дербес жүзеге асырады.

      Салық төлеуші Қазақстан Республикасына заттай нысанда беретін, осы Кодексте белгіленген пайдалы қазбаларды өндіру салығының және көмірсутектер бойынша экспортқа рента салығының бюджетке толық әрі уақтылы аударылуы үшін салық төлеуші пайдалы қазбалардың тиісті көлемдерін іс жүзінде тиеп жөнелткен күннен бастап мемлекет атынан алушы жауаптылықта болады.

      8. Салық төлеуші және мемлекет атынан алушы тұрған жеріндегі салық органдарына осы Кодексте белгіленген пайдалы қазбаларды өндіру салығының және шикі мұнай, газ конденсаты бойынша экспортқа рента салығының мөлшерлері және оларды заттай нысанда төлеу (беру) мерзімдері туралы есептілікті осы Кодексте белгіленген мерзімдерде және уәкілетті орган бекіткен нысандар бойынша ұсынады.

24-бөлім. Бірыңғай жиынтық төлем

      Ескерту. 24-бөлім 01.01.2024 дейін қолданыста болды - ҚР 26.12.2018 № 203-VI Заңымен.

24-1-бөлім. Бірыңғай төлем

      Ескерту. Кодекс 24-1-бөліммен толықтырылды – ҚР 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен.

89-1-тарау. Бірыңғай төлем

776-1-бап. Жалпы ережелер

      1. Салық агенті тиісті декларацияда осы тараудың ережелеріне немесе осы Кодекстің 8-бөлімінің ережелеріне сәйкес жұмыскерлердің төлем көзінен салық салынуға жататын кірістеріне салық салудың бірыңғай тәртібін дербес өзі айқындайды.

      2. Микро- және шағын кәсіпкерлік субъектілері болып табылатын, осы Кодекстің 77-тарауының 3-параграфында, 77-2 және 78-тарауларында көзделген арнаулы салық режимдерін қолданатын, бейрезидент-жеке тұлғаны қоспағанда, жеке тұлғаға жалақы түрінде кіріс төлейтін және бірыңғай төлем құрамында осындай кірістерден жеке табыс салығын есептеу, ұстап қалу және аудару жөніндегі міндеттемелерді орындауды таңдаған дара кәсіпкерлер мен заңды тұлғалар осы тараудың мақсаттары үшін салық агенттері деп танылады.

      3. Бірыңғай төлемге төлем көзінен салық салынуға жататын кірістерден алынатын жеке табыс салығының төленуге жататын сомалары, Қазақстан Республикасының Әлеуметтік кодесіне сәйкес төленетін міндетті зейнетақы жарналары және жұмыс берушінің міндетті зейнетақы жарналары, әлеуметтік аударымдар, "Міндетті әлеуметтік медициналық сақтандыру туралы" Қазақстан Республикасының Заңына сәйкес төленетін міндетті әлеуметтік медициналық сақтандыруға жарналар мен аударымдар енгізіледі.

      4. Бастапқы немесе кезекті декларацияда жұмыскерлердің төлем көзінен салық салынуға жататын кірістеріне салық салудың таңдалған тәртібі салықтық кезең ішінде өзгертілуге жатпайды.

      Ескерту. 776-1-бапқа өзгеріс енгізілді – ҚР 20.03.2023 № 213-VII (01.01.2023 бастап қолданысқа енгізіледі); 12.12.2023 № 45-VIII (01.07.2023 бастап қолданысқа енгізіледі) Заңдарымен.

776-2-бап. Бірыңғай төлемді салық салу объектісі

      Бейрезидент-жұмыскерді қоспағанда, осы Кодекстің 322-бабында көзделген, микро- және шағын кәсіпкерлік субъектісі болып табылатын, осы Кодекстің 77-тарауының 3-параграфында, 77-2 және 78-тарауларында көзделген арнаулы салық режимдерін қолданатын жұмыс беруші есепке жазған жұмыскердің табысы бірыңғай төлемді салық салу объектісі болып табылады.

      Ескерту. 776-2-бап жаңа редакцияда – ҚР 20.03.2023 № 213-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен.

776-3-бап. Бірыңғай төлемнің мөлшерлемесі және ондағы төлем көзінен салық салынатын кірістерден алынатын жеке табыс салығының үлесі

      1. Салық салу объектісіне қолданылатын бірыңғай төлем мөлшерлемесі:

      2023 жылғы 1 қаңтардан бастап – 20,0 пайызды;

      2024 жылғы 1 қаңтардан бастап – 21,5 пайызды;

      2025 жылғы 1 қаңтардан бастап – 23,8 пайызды;

      2026 жылғы 1 қаңтардан бастап – 24,8 пайызды;

      2027 жылғы 1 қаңтардан бастап – 25,8 пайызды;

      2028 жылғы 1 қаңтардан бастап – 26,3 пайызды құрайды.

      Бұл ретте Қазақстан Республикасының Әлеуметтік кодексіне және "Міндетті әлеуметтік медициналық сақтандыру туралы" Қазақстан Республикасының Заңына сәйкес әлеуметтік төлемдерді (міндетті кәсіптік зейнетақы жарналарын қоспағанда) төлеуден босатылған жұмыскерлер үшін, сондай-ақ "Міндетті әлеуметтік медициналық сақтандыру туралы" Қазақстан Республикасы Заңының 26-бабы 1-тармағының 1), 7), 8), 9), 11), 12) және 13) тармақшаларына сәйкес міндетті әлеуметтік медициналық сақтандыруға арналған жарналарды мемлекет төлейтін жұмыскерлер үшін бірыңғай төлемнің мөлшерлемесі әлеуметтік төлемдердің (міндетті кәсіптік зейнетақы жарналарын қоспағанда) тиісті үлесіне төмендетіледі.

      2. Бірыңғай төлем төлеушінің жеке табыс салығының бірыңғай төлем мөлшерлемесіндегі үлесі:

      2023 жылғы 1 қаңтардан бастап – 9,0 пайызды;

      2024 жылғы 1 қаңтардан бастап – 8,4 пайызды;

      2025 жылғы 1 қаңтардан бастап – 7,6 пайызды;

      2026 жылғы 1 қаңтардан бастап – 7,3 пайызды;

      2027 жылғы 1 қаңтардан бастап – 7,0 пайызды;

      2028 жылғы 1 қаңтардан бастап – 6,9 пайызды құрайды.

776-4-бап. Бірыңғай төлемді есептеу, төлеу және ол бойынша міндеттемелерді тиісті салықтық есептілікте көрсету тәртібі

      1. Салық агенті бірыңғай төлемнің тиісті үлестерін есептеуді, ұстап қалуды және оны аударуды, сондай-ақ ол бойынша міндеттемелерді тиісті салықтық есептілікте көрсетуді осы тарауда белгіленген тәртіппен және мерзімдерде жүргізеді.

      2. Салық агенті салық салу объектісін есепке жазу кезінде бірыңғай төлемді есептеуді жүргізеді.

      3. Салық агенті төлем көзінен салық салынуға жататын кіріс төленетін күннен кешіктірмей, бірыңғай төлемнің жеке табыс салығына, міндетті зейнетақы жарналарына, міндетті әлеуметтік медициналық сақтандыру жарналарына тиесілі тиісті үлестерінің сомаларын ұстап қалуды жүргізеді.

      4. Салық агенттері жұмыс берушінің міндетті зейнетақы жарналарын, әлеуметтік аударымдарды және міндетті әлеуметтік медициналық сақтандыруға аударымдарды өз қаражаты есебінен жұмыскерлердің пайдасына жүзеге асырады.

      5. Салық агенті есепке жазылған кірістер бойынша бірыңғай төлемді екінші деңгейдегі банктер немесе банк операцияларының жекелеген түрлерін жүзеге асыратын ұйымдар арқылы жалпы сомамен ай сайын, есепті айдан кейінгі айдың 25-күнінен кешіктірмей, "Азаматтарға арналған үкімет" мемлекеттік корпорациясының банктік шотына осындай бірыңғай төлем аударылатын айды көрсете отырып аударады.

      6. Бірыңғай төлемді, бірыңғай төлем бойынша өсімпұлды төлеу, аудару және оларды жеке табыс салығы және әлеуметтік төлемдер (міндетті кәсіптік зейнетақы жарналарын қоспағанда), өсімпұл түрінде бөлу, сондай-ақ оларды қайтару Қазақстан Республикасының Ұлттық Банкімен, уәкілетті органмен келісу бойынша әлеуметтік қамсыздандыру саласындағы уәкілетті мемлекеттік орган, сондай-ақ мемлекеттік жоспарлау, денсаулық сақтау саласындағы және цифрлық даму саласындағы уәкілетті мемлекеттік органдар айқындайтын тәртіппен жүзеге асырылады.

      7. Бірыңғай төлем сомалары осы Кодекстің 358, 688 және 707-баптарында көзделген тәртіппен тиісті декларацияларда көрсетіледі.

      Ескерту. 776-4-бапқа өзгеріс енгізілді – ҚР 20.03.2023 № 213-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен.

776-5-бап. Салықтық кезең

      Салық агенттерінің бірыңғай төлемді есептеуі үшін күнтізбелік ай салықтық кезең болып табылады.

776-6-бап. "Азаматтарға арналған үкімет" мемлекеттік корпорациясының бірыңғай төлем шеңберіндегі құзыреті

      1. "Азаматтарға арналған үкімет" мемлекеттік корпорациясы бірыңғай төлем шеңберінде мемлекеттік монополияға жататын мынадай қызмет түрлерін жүзеге асырады:

      1) жеке сәйкестендіру нөмірі базасында бірыңғай төлем төлеушілерді дербестендіріп есепке алуды жүргізеді;

      2) бірыңғай төлем төлеушілерді дербестендіріп есепке алуды жаңартып отырады;

      3) бірыңғай төлемнің сомасын Мемлекеттік әлеуметтік сақтандыру қорына, әлеуметтік медициналық сақтандыру қорына, Бірыңғай жинақтаушы зейнетақы қорына және салық агентінің тұратын жері бойынша тиісті бюджетке бөледі және аударады;

      4) бірыңғай төлемнің қате (артық) төленген сомаларын Қазақстан Республикасының Ұлттық Банкімен, уәкілетті органмен, сондай-ақ мемлекеттік жоспарлау жөніндегі, денсаулық сақтау саласындағы және цифрлық даму саласындағы уәкілетті мемлекеттік органдармен келісу бойынша әлеуметтік қамсыздандыру саласындағы уәкілетті мемлекеттік орган айқындайтын тәртіппен қайтаруды жүзеге асырады.

      2. "Азаматтарға арналған үкімет" мемлекеттік корпорациясы өндіретін және (немесе) өткізетін жұмыстардың, көрсетілетін қызметтердің бағаларын орталық мемлекеттік органдар арасынан Қазақстан Республикасы Үкіметінің шешімімен айқындалатын уәкілетті орган монополияға қарсы органмен және уәкілетті органмен келісу бойынша белгілейді.

25-бөлім. Жеке тұлғаларға тауарлармен электрондық сауданы жүзеге асыру, электрондық нысанда қызметтер көрсету кезінде шетелдік компанияларға салық салу ерекшеліктері

      Ескерту. 25-бөліммен толықтырылды – ҚР 10.12.2020 № 382-VI (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

90-тарау. Жеке тұлғаларға тауарлармен электрондық сауданы жүзеге асыру, электрондық нысанда қызметтер көрсету кезінде шетелдік компанияға салық салу ерекшеліктері

777-бап. Осы бөлімде пайдаланылатын негізгі ұғымдар

      1. Осы бөлімде пайдаланылатын негізгі ұғымдар:

      1) интернет-алаң – тауарлардың электрондық саудасын ұйымдастыру үшін Интернетте орналастырылған ақпараттық жүйе;

      2) мерчент ID – төлем жүйелерін пайдалана отырып, шетелдік компанияны төлем және (немесе) ақша аударымын алушы ретінде сәйкестендіретін символдардың бірегей жиынтығы;

      3) тауарлармен электрондық сауда – тауарларды жеке тұлғаларға өткізу бойынша интернет-алаң арқылы жүзеге асырылатын кәсіпкерлік қызмет;

      4) шетелдік компания – бейрезидент-заңды тұлға немесе заңды тұлға құрмай кәсіпкерлік қызметтің шетелдік ұйымының өзге нысаны;

      5) электрондық нысандағы көрсетілетін қызметтер – жеке тұлғаларға телекоммуникациялар желісі және Интернет арқылы көрсетілетін қызметтер.

      Ескерту. 777-бапқа өзгеріс енгізілді – ҚР 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

778-бап. Шетелдік компанияны шартты тіркеу

      1. Салық төлеуші ретінде шартты тіркеу үшін шетелдік компания мыналарды:

      1) шетелдік компанияның толық атауын;

      2) инкорпорация елінде немесе бейрезиденттің резиденттік елінде салықтық тіркеу нөмірі болған кезде осындай нөмірді (немесе оның аналогын);

      3) бейрезиденттің инкорпорация еліндегі немесе бейрезиденттің резиденттік еліндегі мемлекеттік тіркеу нөмірін (немесе оның аналогын);

      4) жеке тұлғаларға тауарлармен электрондық сауданы жүзеге асыру, электрондық нысанда қызметтер көрсету кезінде қосылған құн салығын төлеу жүргізілетін банктік деректемелерді;

      4-1) төлемдерді және (немесе) ақша аударымдарын қабылдау үшін қолданылатын деректемелер тізбесін, оның ішінде мерчент ID деректерін;

      5) пошталық деректемелерді (ресми электрондық мекенжайды, инкорпорация елінде немесе бейрезиденттің резиденттік елінде орналасқан мекенжайын) көрсете отырып, растау хатты пошта арқылы қағаз жеткізгіште салық органына жібереді.

      Осы бөлімнің мақсатында шетелдік компанияға осы Кодекстің 9-тарауының ережесі қолданылмайды.

      Ескерту. 778-бапқа өзгеріс енгізілді – ҚР 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

779-бап. Жалпы ережелер

      1. Мыналар:

      тауарлармен электрондық сауда жүзеге асырылатын интернет-алаң арқылы;

      электрондық нысанда қызметтер көрсететін шетелдік компания қосылған құн салығын төлеуші деп танылады.

      Осы тармақтың мақсатында осы Кодекстің 82 және 83-баптарына сәйкес қосылған құн салығы бойынша тіркеу есебіне қою жүргізілген тұлға шетелдік компанияға жатпайды.

      2. Қосылған құн салығын төлеуші жеке тұлғаларға тауарлармен электрондық сауданы жүзеге асыру, электрондық нысанда қызметтер көрсету кезінде қосылған құн салығын, егер мынадай шарттардың бірі орындалса:

      сатып алушы-жеке тұлғаның тұрғылықты жері Қазақстан Республикасы болып табылса;

      Қазақстан Республикасының аумағы сатып алушы-жеке тұлға көрсетілетін қызметтерге ақы төлеу үшін пайдаланатын банктік шот ашылған банктің немесе ол арқылы сатып алушы-жеке тұлға көрсетілетін қызметтерге ақы төлеуді жүзеге асыратын электрондық ақша операторының тұрған жері болып табылса;

      көрсетілетін қызметтерді сатып алу кезінде пайдаланылған сатып алушы-жеке тұлғаның желілік мекенжайы Қазақстан Республикасында тіркелсе;

      көрсетілетін қызметтерді сатып алу немесе оларға ақы төлеу үшін пайдаланылатын телефон нөмірі (оның ішінде мобильді телефон нөмірі) елінің халықаралық кодын Қазақстан Республикасы берсе, осы бөлімде белгіленген тәртіппен есептейді.

      3. Жеке тұлғаларға электрондық нысанда өткізілген тауарлар, көрсетілген қызметтер бойынша қосылған құн салығын төлеушінің шот-фактураларды жазып беруі талап етілмейді.

      4. Жеке тұлғаларға тауарлармен электрондық сауданы жүзеге асыру, электрондық нысанда қызметтер көрсету кезінде қосылған құн салығы мынадай жағдайларда:

      1) кедендік баждар, салықтар жиынтық кедендік төлем түрінде Қазақстан Республикасында төленген және қайтаруға жатпайтын, Еуразиялық экономикалық одақтың кеден заңнамасына және (немесе) Қазақстан Республикасының кеден заңнамасына сәйкес айқындалатын құндық және (немесе) салмақтық нормадан асып кетуі бөлігінде;

      2) егер мұндай тауарлардың, көрсетілетін қызметтердің құны Еуразиялық экономикалық одаққа мүше мемлекеттерден әкелінетін тауарларға қосылған құн салығы Қазақстан Республикасының бюджетіне төленген және осы Кодекстің 50-тарауына сәйкес қайтаруға жатпайтын, осы Кодекстің 444-бабына сәйкес айқындалатын салық салынатын импорт мөлшеріне енгізілсе, есептелуге және төленуге жатпайды.

      Ескерту. 779-бапқа өзгеріс енгізілді – ҚР 20.12.2021 № 85-VII (01.01.2022 бастап қолданысқа енгізіледі) Заңымен.

780-бап. Жеке тұлғаларға тауарлармен электрондық сауданы жүзеге асыру, электрондық нысанда қызметтер көрсету кезінде қосылған құн салығын есептеу мен төлеу тәртібі

      1. Жеке тұлғаларға тауарлармен электрондық сауданы жүзеге асыру, электрондық нысанда қызметтер көрсету кезінде қосылған құн салығы электрондық нысанда өткізілген тауарлардың, көрсетілетін қызметтердің құнына осы Кодекстің 422-бабының 1-тармағында белгіленген салық мөлшерлемесін қолдану арқылы есептеледі.

      Жеке тұлғаларға электрондық нысанда өткізілген тауарлардың, көрсетілген қызметтердің шетел валютасындағы құны салық төлеу күнінің алдындағы соңғы жұмыс күні айқындалған валюта айырбастаудың нарықтық бағамы қолданыла отырып, теңгемен қайта есептеледі.

      Шетелдік компания жеке тұлғаларға тауарлармен электрондық сауданы жүзеге асыру, электрондық нысанда қызметтер көрсету кезінде есептелген қосылған құн салығын бюджетке әрбір тоқсан үшін тауарларды өткізу, қызметтерді көрсету жүзеге асырылған тоқсаннан кейінгі екінші айдың 25-інен кешіктірмей төлеуге міндетті.

      2. Осы бөлімнің мақсаттары үшін тауарды және (немесе) көрсетілетін қызметтерді сатып алушының төлемді жүзеге асыру күні жеке тұлғаларға тауарлардың электрондық саудасы және (немесе) электрондық нысанда қызметтер көрсету бойынша айналым жасау күні болып табылады.

      3. Қосылған құн салығының төленген сомалары осы бапқа сәйкес қайтарылуға жатпайды.

      Ескерту. 780-бапқа өзгеріс енгізілді – ҚР 21.12.2022 № 165-VII (01.01.2023 бастап қолданысқа енгізіледі) Заңымен.

      Қазақстан Республикасының
      Президенті Н. Назарбаев