Article 402. Value added tax, not included in the Tax Code of the Republic of Kazakhstan
1. The value-added tax, which is not included in the offset, is recognized as the value-added tax, which is payable in connection with the receipt of:
1) goods, works, and services that are used or will be used for purposes of non-taxable turnover, if the value-added tax payer applies the method of keeping separate records in accordance with Articles 407 and 409 of this Code.;
2) passenger cars registered (accounted for) as fixed assets;
3) goods, works, and services for which:
the document that is the basis for crediting does not reflect or incorrectly reflects the identification number of the person who issued such a document and (or) the person to whom such a document was issued.;
the invoice does not reflect data on the date of the document's issuance, the invoice number, the name of the product, work, service, and the amount of taxable turnover.;
The invoice is not certified in accordance with the requirements of Article 412 of this Code.;
the invoice was issued on paper in violation of the requirements of paragraph 1 of Article 412 of this Code, with the exception of the case provided for in subparagraph 1) paragraph 2 of Article 412 of this Code;
the invoice is written out on paper in accordance with subparagraph 2) paragraph 2 and paragraph 2-1 of Article 412 of this Code and has not been introduced into the electronic invoices information system;
4) goods, works, and services, under a civil transaction, the payment of which was made in cash, including value-added tax, regardless of the frequency of payment, and exceeds 1,000 times the monthly calculation index established by the law on the republican budget and effective on the date of payment.;
5) goods, works, and services that are used or will be used for the construction of a residential building intended for sale in the form of turnover, both exempt and subject to value-added tax;
6) goods, works, and services purchased at the expense of the liquidation fund placed in a special deposit account with a bank in the territory of the Republic of Kazakhstan in accordance with Articles 252 and 253 of this Code;
7) goods, works, and services purchased by autonomous educational organizations, as defined in paragraph 1 of Article 291 of this Code, at the expense of the target contribution received by them, provided for by the budget legislation of the Republic of Kazakhstan, or financing on a gratuitous basis from the funds of such target contribution;
8) goods, works, and services purchased by the lottery operator that are used or will be used for lottery purposes.
2. It is not recognized as a value-added tax that is offset:
1) the commission agent's value–added tax payable on goods, works, and services purchased for the committee on terms consistent with the terms of the commission agreement;
2) the freight forwarder's value–added tax payable on works and services purchased from the carrier and (or) other suppliers in the performance of duties under the freight forwarding agreement for the party that is a customer under such agreement.
3. The value-added tax on goods, works, and services that are used or will be used for the construction of a residential building intended for sale in the form of turnover, both exempt and subject to value-added tax, is recorded separately by the value-added tax payer engaged in the construction of a residential building in the tax register for the purposes specified in Article 410 of this Code, and is reflected in the declaration before:
the occurrence of a case of sale or lease of a part of a residential building consisting exclusively of non-residential premises;
commissioning of such a residential building in accordance with the legislation of the Republic of Kazakhstan.
Such value added tax is subsequently accounted for in accordance with the procedure defined in Article 410 of this Code.
When such a construction object or part of it is sold before the occurrence of the cases specified in part one of this paragraph, in the form of an object under construction, the amount of value-added tax, accounted for separately on the date of such sale, is reduced by the amount of value-added tax allowed for offset, determined in accordance with paragraph 1 of Article 410 of this The Code.
President
Republic of Kazakhstan
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