ORDER OF THE MINISTER OF INDUSTRY AND CONSTRUCTION OF THE REPUBLIC OF KAZAKHSTAN

of October 15, 2025 No. 438

About approval of the list of vehicles and (or) agricultural machinery, and also their components which turnovers on realization are exempted from the value added tax

According to the subitem 29) of article 474 of the Tax Code of the Republic of Kazakhstan, I ORDER:

1. Approve the enclosed list of vehicles and (or) agricultural machinery, and also their components which turnovers on realization are exempted from the value added tax.

2. To provide to committee of the industry of the Industry ministry and construction of the Republic of Kazakhstan in the procedure established by the legislation:

1) the direction of this order in electronic form in the Kazakh and Russian languages within five working days from the date of its signing 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 inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Industry ministry and construction of the Republic of Kazakhstan.

3. To impose control of execution of this order on the supervising vice-Minister of Industry and construction of the Republic of Kazakhstan.

4. This order becomes effective since January 1, 2026 and is subject to official publication.

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