ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of January 23, 2018 No. 47

About setting standards of actual expenses on accommodation and payment of amount of money to the trained person

According to the subitem 4) of Item 1 of Article 288 and subitems 40), 42) and 43) of Item 2 of article 319 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) I ORDER:

1. Establish enclosed:

1) regulations of actual expenses on accommodation and payment of amount of money to the physical person trained outside the Republic of Kazakhstan which is not consisting with the taxpayer in employment relationships which are applied in case of reduction of the taxable income of the taxpayer, according to appendix 1 to this order;

2) regulations of actual expenses on accommodation and payment of amount of money to the physical person trained within the Republic of Kazakhstan which is not consisting with the taxpayer in employment relationships which are applied in case of reduction of the taxable income of the taxpayer, according to appendix 2 to this order;

3) regulations of actual expenses of the employer on accommodation of the worker directed to training, advanced training or retraining out of limits of the Republic of Kazakhstan in the specialty connected with productive activity of the employer which are applied in case of determination of the income of physical person, non-taxable, according to appendix 3 to this order;

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