Article 234. Peculiarities of calculation and payment of corporate income tax by certain categories of taxpayers of the Tax Code of the Republic of Kazakhstan
Taxpayers applying a special tax regime shall calculate and pay corporate income tax on income taxed under these regimes in accordance with section 16 of this Code.
The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.
President
Republic of Kazakhstan
© 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the Republic of Kazakhstan
Constitution Law Code Standard Decree Order Decision Resolution Lawyer Almaty Lawyer Legal service Legal advice Civil Criminal Administrative cases Disputes Defense Arbitration Law Company Kazakhstan Law Firm Court Cases
__________________________
From January 1, 2026, to invalidate the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory payments to the Budget" (Tax Code) in connection with the entry into force of the Tax Code dated July 18, 2025 No. 214-VIII SAM.
Article 234. Income from the disposal of fixed assets of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
If the value of the retired fixed assets of a subgroup (group I) or a group (group II, III and IV), determined in accordance with Article 270 of this Code, exceeds the value balance of the subgroup (group I) or group (group II, III and IV) at the beginning of the tax period, taking into account the value of the received fixed assets in the tax period, as well as subsequent expenses incurred in the tax period and accounted for in accordance with paragraph 2 of Article 272 of this Code, the excess amount is subject to inclusion in the total annual income. The cost balance of this subgroup (for group I) or group (for groups II, III and IV) becomes zero at the end of the tax period.
Income from the disposal of fixed assets is recognized in the tax period in which such assets were disposed of in accordance with Article 270 of this Code.
On taxes and other mandatory payments to the budget (Tax Code) On Customs Regulation On Subsoil and Subsurface Use Administrative Procedural and Procedural On the Health of the People and the Healthcare System Ecological Social Commentary Article Civil Procedural Civil Code of Criminal Procedure Criminal Regulatory Decision of the Supreme Court
