of February 27, 2018 No. 138
About approval of the list of vehicles and (or) agricultural machinery, and also their components which realization is exempted from the value added tax
According to the subitem 38) of article 394 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. Approve the enclosed list of vehicles and (or) agricultural machinery, and also their components which realization is exempted from the value added tax.
2. To provide to committee of industrial development and industrial safety of the Ministry for Investments and Development of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:
1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;
2) within ten calendar days from the date of state registration of this order the direction it the copy in paper and electronic type in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "The republican center of legal information" for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;
3) within ten calendar days after state registration of this order the direction it the copy on official publication in periodic printing editions;
4) placement of this order on Internet resource of the Ministry for Investments and Development of the Republic of Kazakhstan after its official publication;
5) within ten working days after state registration of this order submission to Legal department of the Ministry for Investments and Development of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1), 2), 3) and 4) of this Item.
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The document ceased to be valid since January 1, 2026 according to Item 1 of the Order of the deputy. The Minister of Industry and construction of the Republic of Kazakhstan of November 26, 2025 No. 508