of November 10, 2025 No. 940
About approval of the list of the objects of religious appointment imported by the religious associations registered in the Republic of Kazakhstan which are exempted from the value added tax, and criteria of its forming
According to the subitem 8) of Item 1 of article 479 of the Tax Code of the Republic of Kazakhstan the Government of the Republic of Kazakhstan DECIDES:
1. Approve enclosed:
1) the list of the objects of religious appointment imported by the religious associations registered in the Republic of Kazakhstan which are exempted from the value added tax;
2) criteria of forming of the list of the objects of religious appointment imported by the religious associations registered in the Republic of Kazakhstan which are exempted from the value added tax.
1) the order of the Government of the Republic of Kazakhstan of April 6, 2018 No. 174 "About approval of the list and selection criteria of the objects of religious appointment imported by the religious associations registered in judicial authorities of the Republic of Kazakhstan which are exempted from the value added tax";
2) the order of the Government of the Republic of Kazakhstan of December 30, 2022 No. 1125 "About modification of the order of the Government of the Republic of Kazakhstan of April 6, 2018 No. 174 "About approval of the list and selection criteria of the objects of religious appointment imported by the religious associations registered in judicial authorities of the Republic of Kazakhstan which are exempted from the value added tax".
3. This resolution becomes effective since January 1, 2026 and is subject to official publication.
Prime Minister of the Republic of Kazakhstan
O. Bektenov
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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