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

Article 291. Taxation of autonomous educational organizations

1. For the purposes of this Code, an autonomous educational organization is recognized as:

1) a non-commercial organization established on the initiative of the First President of the Republic of Kazakhstan - Elbasy to provide funding for autonomous educational organizations described in subparagraphs 2) - 5) of this paragraph, the supreme governing body of which is the Supreme Board of Trustees;

2) a non-commercial educational organization provided all of the following requirements are met:

it is established by the Government of the Republic of Kazakhstan;

its supreme governing body is the Supreme Board of Trustees set up in accordance with the laws of the Republic of Kazakhstan;

it carries out one or more of the following activities:

additional education;

educational activity on the following levels of education established by the laws of the Republic of Kazakhstan:

primary school, including pre-school education and training;

middle school;

senior school;

post-secondary education;

higher education;

postgraduate education;

3) a legal entity meeting all of the following requirements:

it is a joint-stock company established by a decision of the Government of the Republic of Kazakhstan;

50 and more percent of the voting shares of such a company belong to the person specified in subparagraph 2) of this paragraph;

it carries out activities in the field of healthcare in accordance with the laws of the Republic of Kazakhstan;

4) an organization, except for that indicated in subparagraph 3) of this paragraph, meeting all of the following requirements:

50 and more percent of voting shares (participatory interests) of such an organization belong to the persons specified in subparagraphs 2) and 3) of this paragraph or it is a non-commercial organization established exclusively by the persons specified in subparagraph 2) of this paragraph;

at least 90 percent of total annual income is income in the form of property received free of charge, interest on deposits of such an organization, as well as income generated as a result of one or more of the following activities:

rendering of medical services (except for cosmetology, sanatorium and resort treatment);

additional education;

educational activity on the following levels of education established by the laws of the Republic of Kazakhstan:

primary school, including pre-school education and training;

middle school;

senior school;

post-secondary education;

higher education;

postgraduate education;

it carries out activities in the field of science, namely:

scientific and technical, innovative activities, scientific research, including basic and applied scientific research;

rendering of consulting services for the types of activities specified in this subparagraph.

For the purposes of this subparagraph, income from a founder (participant) received and invested in the types of activities specified in this subparagraph is also recognized as income received from the above activities;

5) an organization, except for that indicated in subparagraph 3) of this paragraph, meeting all of the following requirements:

50 and more percent of voting shares (participatory interests) of such an organization belong to the persons specified in subparagraphs 2) and 3) of this paragraph or it is a non-commercial organization established exclusively by the persons specified in subparagraph 2) of this paragraph;

it carries out one or more of the following activities in the field of science:

scientific and technical ones;

innovative ones;

research, including basic and applied scientific research.

The authorized body in the field of science shall confirm that the types of activities performed belong to those in the field of science specified in this subparagraph.

This subparagraph does not apply to organizations if they carry out one or more of the following activities:

rendering of medical services (except for cosmetology, sanatorium and resort treatment);

additional education;

educational activity on the following levels of education established by the laws of the Republic of Kazakhstan:

primary school, including pre-school education and training;

middle school;

senior school;

post-secondary education;

higher education;

postgraduate education;

rendering of consulting services for these types of activities;

6) an organization meeting all of the following requirements:

it is a non-commercial organization established exclusively by the persons specified in subparagraph 2) of this paragraph;

it performs and renders exclusively such works and services as:

temporary use of a library fund, also in electronic form;

temporary use of computers, software and information processing equipment;

works, services are rendered exclusively to the following organizations:

autonomous educational organizations specified in subparagraphs 1) - 5) of this paragraph;

a non-commercial organization established before January 1, 2012 by the person specified in subparagraph 2) of this paragraph, in order to provide it with works and services for the provision and maintenance of administrative and economic activities.

2. When determining the amount of corporate income tax payable to the budget by an autonomous educational organization, the amount of corporate income tax calculated in accordance with Article 302 of this Code is reduced by 100 percent.

The provisions of this paragraph are not applied to taxable periods in which the net income or property received by an autonomous educational organization, indicated in subparagraphs 3), 4) and 5) of paragraph 1 of this article, was distributed among its participants.

Article 292 is in effect until 01.01.2027 according to Law of the Republic of Kazakhstan № 121-VI as of 25.12.2017.