Article 427. Income from the sale of goods, performance of works, provision of services to a tax agent of the Tax Code of the Republic of Kazakhstan

     Income earned by an individual from the sale of goods, works, and services to a tax agent includes income earned by an individual who is not an individual entrepreneur:

     1) from the sale of goods, performance of works, provision of services to a tax agent under civil contracts concluded with him in accordance with the legislation of the Republic of Kazakhstan (except for property income);

     2) in the form of the cost of goods, works, and services that are transferred (performed, rendered) by an individual to repay debts owed to a tax agent.

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 427. Payment of value added tax on imported goods by offsetting the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

     1. Value added tax shall be paid by the method of offsetting in the manner prescribed by this Article by the value added tax payers specified in subparagraph 1) of paragraph 1 of Article 367 of this Code for the following goods placed under the customs procedure of release for domestic consumption:

     1) equipment;

     2) agricultural machinery;

     3) freight rolling stock of motor transport;

     4) helicopters and airplanes;

     5) railway locomotives and wagons;

     6) sea vessels;  

     7) Spare parts;

     7-1) pesticides;

     7-2) breeding animals and artificial insemination equipment;

     7-3) live cattle.

     8) excluded, in accordance with the Law of the Republic of Kazakhstan dated December 20, 2021 No. 85-VII (effective from 01.01.2022).       9) excluded, in accordance with the Law of the Republic of Kazakhstan dated December 20, 2021 No. 85-VII (effective from 01.01.2022).       10) excluded, in accordance with the Law of the Republic of Kazakhstan dated December 20, 2021 No. 85-VII (effective from 01.01.2022).  

     The list of specified goods and the procedure for its formation are determined by the authorized body in the field of tax policy.

     This list includes goods that are not manufactured in the territory of the Republic of Kazakhstan.

     This list includes the goods specified in subclauses 7-1), 7-2) and 7-3). the first part of this paragraph, which do not cover the needs of the Republic of Kazakhstan.

     2. The provisions of this article regarding the payment of value-added tax by the offsetting method shall apply to goods imported by the value-added tax payer specified in subparagraph 1) of paragraph 1 of Article 367 of this Code.:  

     1) not intended for further implementation;

     2) for the purpose of transfer to financial leasing, with the exception of transfer to international financial leasing;  

     3) those specified in subparagraph 7) of the first part of paragraph 1 of this Article, used in the production of agricultural machinery included in the list established by the authorized body in the field of development of the agro-industrial complex in coordination with the central authorized body for state planning and the authorized body.

     3. The goods specified in paragraph 1 of this Article are released for domestic consumption without the actual payment of value-added tax, provided that customs duties and excise taxes on excisable goods are paid in accordance with the established procedure.

     4. The amount of value-added tax paid by the offsetting method is reflected in the value-added tax return simultaneously in accrual and offset in accordance with the procedure established by the tax legislation of the Republic of Kazakhstan.

     In case of violation within five years from the date of release of goods for domestic consumption into the territory of the Republic of Kazakhstan of the requirements established by paragraphs 1 and 2 of this Article, the value-added tax on imported goods shall be payable with the accrual of penalties from the time period established for the payment of value-added tax on imported goods, in the manner and amount that They are determined by the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan.

     At the same time, they are not violations of the requirements established by this article.:

     1) excluded, in accordance with the Law of the Republic of Kazakhstan dated December 20, 2021 No. 85-VII (effective from 01.01.2022).  

     1-1) sale of meat and meat products obtained as a result of forced slaughter of animals specified in subitems 7-2) and 7-3) of the first part of paragraph 1 of this Article, or the loss (death) of such animals within the limits of the norms of natural loss.

     The procedure for forced slaughter and the rates of natural loss are approved by the authorized body in the field of development of the agro-industrial complex.;

     2) export in accordance with the procedure of re-export of previously imported goods;

     3) de-registration for value added tax after the release of goods;

     4) disposal (write-off) of the goods as a result of an accident, crash and (or) malfunction in the presence of a document confirming the impossibility of restoring the specified goods.

     5. The sale of goods for which the value-added tax on imported goods has been paid by the offset method, after five years from the date of their release for domestic consumption on the territory of the Republic of Kazakhstan, is not subject to value-added tax on imported goods.

     The provisions of this paragraph shall also apply to the sale after December 31, 2008 of goods imported before December 31, 2008 for their own production needs, upon import of which the value added tax was paid by the offset method.

     6. Turnover on the sale of goods specified in paragraph 1 of this Article, for which value-added tax has been paid by the offset method, shall be exempt from value-added tax upon transfer to financial leasing.

     The provision of this paragraph also applies to the transfer after December 31, 2008 to financial leasing of goods imported before December 31, 2008 for their own production needs, for which the value-added tax was paid using the offset method.

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