ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of January 27, 2026 No. 47

About approval of the List of services in repair of the goods imported on the territory of the Republic of Kazakhstan from the territory of state members of the Eurasian Economic Union including its recovery, replacement of components which turnovers on realization are exempted from the value added tax

According to the subitem 2) of Item 1 of article 525 of the Tax Code of the Republic of Kazakhstan I ORDER:

1. Approve the enclosed List of services in repair of the goods imported on the territory of the Republic of Kazakhstan from the territory of state members of the Eurasian Economic Union including its recovery, replacement of components which turnovers on realization are exempted from the value added tax.

2. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) the direction of the copy of this order 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 Ministry of Finance of the Republic of Kazakhstan after day of its first official publication.

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

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of January 27, 2026 , No. 47

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