ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of December 31, 2008 No. 1333

About setting standards of expenses on accommodation and payment of amount of money to the trained person

According to the subitem 3) of Item 1 of Article 133 and subitems 24), of Item 1 of article 156 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code) the Government of the Republic of Kazakhstan DECIDES: 42)

1. Establish enclosed:

1) expense rates on accommodation and payment of amount of money to the physical person trained outside the Republic of Kazakhstan which is not consisting with the taxpayer in employment relationships which are applied in case of reduction of the taxable income of the taxpayer according to appendix 1 to this resolution;

2) expense rates on accommodation and payment of amount of money to the physical person trained within the Republic of Kazakhstan which is not consisting with the taxpayer in employment relationships which are applied in case of reduction of the taxable income of the taxpayer according to appendix 2 to this resolution;

3) expense rates of the employer on accommodation of the worker directed to training, advanced training or retraining out of limits of the Republic of Kazakhstan in the specialty connected with productive activity of the employer which are applied in case of determination of the income of physical person, non-taxable according to appendix 3 to this resolution;

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