LAW OF THE REPUBLIC OF KAZAKHSTAN

of July 11, 2022 No. 135-VII ZRK

About modification and amendments in the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and the Law of the Republic of Kazakhstan "On enforcement of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code)"

Article 1. Make changes and additions to the following legal acts of the Republic of Kazakhstan:

1. In the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code):

1) in all text:

words of "disabled people", to "disabled people", "disabled people", "handicapped child", "disabled person", "disabled people", to "disabled person", "handicapped child", "disabled person" to replace "disabled person" respectively with words of "persons with disability", to "persons with disability", "persons with disability", "the child with disability", "person with disability", "faces with disability", to "person with disability", "the child with disability", "person with disability", "persons with disability";

replace the words "I, II groups", "I or II groups", "I, II or III groups" respectively with words of "the first, second groups", "the first or second group", "the first, second or third groups";

1) and 2) of Item 1 of Article 88 the word of "carbohydrates" to replace 2) in subitems with the word of "hydrocarbons";

Article 215 to add 3) with Item 7-1 of the following content:

"7-1. In cases of spoil, loss of goods as a result of emergency situations or during action of emergency state the taxpayer on value added constitutes the tax register in which data, stipulated in Item 3 these Articles, and also the following data are reflected:

1) description of goods;

2) tax amount on value added, carried in offsetting;

3) book value of goods;

4) details of the document based on which the value added tax on such goods is earlier carried in offsetting (the name, number, date), and also goods cost without the value added tax (the size of leviable turnover).";

4) in Article 241:

in Item 1 part one:

the paragraph one to state in the following edition:

"1. If other is not stipulated in Item 2 these Articles, from gross annual income of taxpayers are subject to exception:";

add with the subitem 28) of the following content:

"28) the amount of the money for compensation of the property harm done during action of emergency state received by subjects of small and medium entrepreneurship according to the decision of the commission created by local executive body in case of inclusion of the taxpayer in the register created by the specified local executive body.";

in Item 2:

2) to exclude the subitem;

3) to state the subitem in the following edition:

"3) received by permanent organization of legal nonresident person in the Republic of Kazakhstan. At the same time provisions of this subitem are not applied to dividends in case of accomplishment of the conditions determined by the subitem 3) of Item 9 of article 645 of this Code;";

add with the subitem 4) of the following content:

"4) received on the securities which are for accrual date of such dividends in the official listing of the stock exchanges functioning in the territory of the Republic of Kazakhstan.

The provision of part one of this subitem is not applied to dividends on securities on which for tax period the biddings at the exchange according to the criteria determined by the Government of the Republic of Kazakhstan were performed.";

Item 3 of Article 243 to add 5) with part three of the following content:

"Provisions of this Item are not applied by subjects of small and medium entrepreneurship on property on which money for compensation of the property harm done during action of emergency state according to the decision of the commission created by local executive body in case of inclusion of the taxpayer in the register created by the specified local executive body is received.";

Article 264 to add 6) with the subitem 23) of the following content:

"23) costs on acquisition at the nonresident - the interconnected party managerial, consulting, consulting, auditor, design, legal, accounting, lawyer, advertizing, marketing, franchasing, financial (except for expenses on remuneration), engineering, agency services, royalty, the rights to use intellectual property items.

For the purpose of part one of this subitem the interconnected parties are recognized:

persons specified in Item 2 of Article of 1 of this Code;

the legal entity who together with other legal entity is included into one group of companies;

physical and (or) legal entities, when the relations between such persons have coherence signs regardless of the conditions specified in this part. At the same time in case of non-recognition by the taxpayer of coherence such recognition is established by court based on the claim of tax authority.

For the purpose of part two of this subitem the group of companies is understood as the structure of commercial and non-profit organizations including the head company and the companies which shares, shares and other equity instruments such head company directly or indirectly owns.";

7) in Article 270:

in paragraph one of Item 8 of the word "When Losing" shall be replaced with words "If other is not stipulated in Item 8-1 this Article, when losing";

add with Item 8-1 of the following content:

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