of March 11, 2021 No. 131
About approval of Rules of implementation of efficiency analysis of application of tax benefits
According to article 11 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget the Government of the Republic of Kazakhstan DECIDES:" (Tax code)"
1. Approve the enclosed Rules of implementation of efficiency analysis of application of tax benefits.
2. This resolution becomes effective after ten calendar days after day of its first official publication.
Prime Minister of the Republic of Kazakhstan
A. Mamin
Approved by the Order of the Government of the Republic of Kazakhstan of March 11, 2021 No. 131
1. These rules of implementation of efficiency analysis of application of tax benefits (further - Rules) are developed according to article 11 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (further - the Tax code) and determine procedure of efficiency analysis of application of tax benefits.
2. In these rules the following concepts are used:
1) tax benefits - the benefits provided according to regulations of the tax legislation to taxpayers in the form of rate reduction, full relief from payment of one or several taxes, deductions, adjustments from taxable basis for the purpose of decrease in tax burden;
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The document ceased to be valid since March 12, 2026 according to Item 1 of the Order of the Government of the Republic of Kazakhstan of February 23, 2026 No. 105