of November 21, 2025 No. 993
About approval of Rules of the direction by authorized state bodies in authorized body in the field of tax policy of reasons for need of provision (prolongation) of tax benefit on the supervised industries, criteria of achievement of the social and economic purposes of application of tax benefits and procedure for their establishment
According to items 4 and the 7th article 34 of the Tax Code of the Republic of Kazakhstan the Government of the Republic of Kazakhstan DECIDES:
1. Approve enclosed:
1) Rules of the direction authorized state bodies in authorized body in the field of tax policy of reasons for need of provision (prolongation) of tax benefit on the supervised industries;
2) criteria of achievement of the social and economic purposes of application of tax benefits and procedure for their establishment.
2. This resolution becomes effective since January 1, 2026 and is subject to official publication.
Prime Minister of the Republic of Kazakhstan
O. Bektenov
Approved by the Order of the Government of the Republic of Kazakhstan of November 21, 2025 No. 993
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