On taxes and other obligatory payments to the budget (Tax Code)

Article 244. Deduction of compensation amounts for business trips

Footnote. The title of Article 244 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2022).

1. Subject to deduction are expenses for compensation of business trips such as:

1) expenses for around trip to a business destination, including payment for reservation, on the basis of documents confirming expenses for travel and reservation. In case of travel using an electronic ticket or an electronic travel document, documents confirming expenses for travel and reservation are as follows:

an electronic ticket, an electronic travel document;

a document confirming payment for an electronic ticket, an electronic travel document;

Expenses covered by this subparagraph do not include travel expenses within one and the same populated locality;

2) expenses for lodging away from an employee’s permanent place of work during a business trip, including the cost of reservation, on the basis of documents confirming expenses for lodging and reservation. Such expenses also cover lodging expenses for days of temporary incapacity for work of a seconded employee (unless the seconded employee is hospitalized);

3) daily subsistence allowance in the amount fixed by ataxpayer’s decision, paid to an employee for the duration of a business trip, including days of temporary incapacity for work of the seconded employee;

4) expenses incurred by a taxpayer for obtaining permits for entry and exit (visas) (the cost of a visa, consular services, compulsory medical insurance), on the basis of documents confirming such expenses.

2. For the purposes of paragraph 1 of this article:

1) the place of destination is that indicated in an employer’s order or written instruction on the business trip of an employee for performing work duties, training, advanced training or retraining;

2) a business trip time is determined on the basis of:

an employer’s order or written instruction onan employee’s business trip;

the number of days of a business trip counted from the date of departure to a business trip destination and until the return date indicated in travel documents, including the departure and return dates. Without such documents, the number of days of a business trip is determined on the basis of other documents confirming the date of departure to the business trip destination and (or) the return date provided for by the taxpayer’s tax accounting policy.

3. excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2022).

4. excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2022).

Footnote. Article 244 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2022); dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).