of October 14, 2025 No. 383-n/k
About approval of the list of the taxpayers performing activities within the intergovernmental agreement about cooperation in the gas industry whose turnovers on realization in the territory of other state member of the Eurasian Economic Union of products of conversion from the raw materials supplied by the customer which are earlier exported by these taxpayers from the territory of the Republic of Kazakhstan and processed in the territory of such other state member of the Eurasian Economic Union are assessed with the value added tax on zero rate
According to Item 3 of article 473 of the Tax Code of the Republic of Kazakhstan, I ORDER:
1. Approve the enclosed list of the taxpayers performing activities within the intergovernmental agreement about cooperation in the gas industry whose turnovers on realization in the territory of other state member of the Eurasian Economic Union of products of conversion from the raw materials supplied by the customer which are earlier exported by these taxpayers from the territory of the Republic of Kazakhstan and processed in the territory of such other state member of the Eurasian Economic Union are assessed with the value added tax on zero rate.
2. To provide to department of the gas industry of the Department of Energy of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:
1) within five working days from the date of signing of this order the direction it the copy in electronic form in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "Institute of the legislation and legal information of the Republic of Kazakhstan" the Ministries of Justice of the Republic of Kazakhstan for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;
2) placement of this order on Internet resource of the Department of Energy of the Republic of Kazakhstan after its official publication.
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