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

Article 293. Taxation of other categories of taxpayers

1. The provisions of this article shall be applied by taxpayers:

1) carrying out cargo transportation and (or) providing services under bareboat charter, time charter agreements by a sea vessel registered with the international ship register of the Republic of Kazakhstan;

2) was valid until 01.01.2023 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 No. 121-VI.

3) was valid until 01.01.2020 in accordance with Law of the Republic of Kazakhstan No. 121-VI dated 25.12.2017;




4) engaged in demonstration of a film recognized as a national film in accordance with the legislation of the Republic of Kazakhstan on cinematography;

5) being the copyright holders of a film recognized as a national film in accordance with the legislation of the Republic of Kazakhstan on cinematography;

Subparagraph 6) shall remain in force before 01.01.2029 in accordance with the Law of the Republic of Kazakhstan dated 26.12.2018 No. 203-VI.




6) being the participants of the Astana Hub international technology park;

7) subsoil users developing gas projects on land in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use.

2. For the purposes of calculating corporate income tax the taxpayer specified in subparagraph 1) of paragraph 1 of this article shall keep separate tax records of taxable and (or) tax-related items for cargo transportation activity and (or) providing services under bareboat charter, time charter agreements by a sea vessel registered in the international ship register of the Republic of Kazakhstan, and other activity types.

Corporate income tax, calculated in accordance with Article 302 of this Code, for cargo transportation and (or) provision of services under bareboat charter, time charter agreements by a sea vessel registered in the international ship register of the Republic of Kazakhstan, shall be reduced by 100 percent.

3. was valid until 01.01.2023 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 No. 121-VI.

4. Was valid until 01.01.2020 in accordance with Law of the Republic of Kazakhstan No. 121-VI dated 25.12.2017.

4-1. The taxpayer specified in Subparagraph 4) of Paragraph 1 of this Article, for the purposes of calculating corporate income tax, shall keep separate tax records of taxable objects and (or) objects related to taxation on income from screenings of a film in cinemas on the territory of the Republic of Kazakhstan recognized as a national film in accordance with the legislation of the Republic of Kazakhstan on cinematography, and other income.

Corporate income tax calculated in accordance with Article 302 of this Code for income from the screening of a film in cinemas on the territory of the Republic of Kazakhstan recognized as a national film in accordance with the legislation of the Republic of Kazakhstan on cinematography shall be reduced by 100 percent.

4-2. The taxpayer specified in Subparagraph 5) of Paragraph 1 of this Article, in order to calculate corporate income tax, shall keep separate tax records of taxable objects and (or) objects related to taxation on income from rental and screening of a film in cinemas on the territory of the Republic of Kazakhstan recognized as a national film in accordance with the legislation of the Republic of Kazakhstan on cinematography, the exclusive right to use of which it possesses, and other income.

The taxpayer specified in Subparagraph 5) of Paragraph 1 of this Article shall reduce corporate income tax calculated in accordance with Article 302 of this Code for income from rental and screening of a film in cinemas on the territory of the Republic of Kazakhstan recognized as a national film in accordance with the legislation of the Republic of Kazakhstan on cinematography, the exclusive right to use of which it possesses for 100 percent.

For the purposes of this Code, the legal holder of a national film shall be a legal entity that has the exclusive right to use a national film under an agreement or other basis in accordance with the Law of the Republic of Kazakhstan "On Copyright and Related Rights".

Paragraph 4-3 shall be valid until 01.01.2029 in accordance with the Law of the Republic of Kazakhstan dated 26.12.2018 No. 203-VI.

4-3 When determining the amount of corporate income tax payable to the budget, the participants of the Astana Hub International Technology Park, shall reduce the amount of corporate income tax calculated in accordance with Article 302 of this Code by 100 percent, unless otherwise provided by this paragraph.

For the purposes of this Code, the participants of the Astana Hub international technology park shall include legal entities that simultaneously meet the following conditions:

1) registered in the Astana Hub international technology park as the participants in accordance with the legislation of the Republic of Kazakhstan on informatization;

2) receive income exclusively from the implementation of priority activities in the field of information and communication technologies.

Note!

The amendment to part three of paragraph 4-3 shall be valid until 01.01.2029 in accordance with the Law of the Republic of Kazakhstan dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).




Reduction in the amount of calculated corporate income tax provided for in this paragraph shall also apply to income in the form of remuneration on deposits, excess of the amount of positive exchange rate difference over the amount of negative exchange rate difference, property received gratuitously for the implementation of activities corresponding to priority activities in the information and communication technologies, in the event that a participant of the Astana Hub International Technology Park receives the income solely from the implementation of priority activities in the information and communication technologies, as well as income on doubtful pledges, penalties and fines amount.

In the case of production and sale of goods by participants of Astana Hub international technology park, such goods must meet the criteria for their own production.

The list of priority types of activities in information and communication technologies and criteria for own production shall be approved by the authorized body in the informatization area in coordination with the central authorized body for state planning, the authorized state body exercising state regulation in the field of technical regulation, and the relevant authorized body.

In case of breaching the conditions provided for in this paragraph, the participants of the Astana Hub International Technology Park shall apply the generally established taxation procedure from the start date of the taxable period in which the breach occurred.

The procedure for determining income from intellectual property objects and provision of informatization services, to which a 100 percent reduction in the amount of calculated corporate income tax is applied, shall be established by the authorized body in agreement with the authorized body in the informatization area.

4-4. Given the specifics provided for by paragraph 4 of Article 722-1 of this Code, subsoil users developing gas projects onshore in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, when determining the corporate income tax amount under such a contract payable to the budget, shall reduce the amount calculated in accordance with Article 302 of this Code of corporate income tax by 100 percent.

5. Taxpayers applying the provisions of this article are not entitled to apply other provisions of this Code providing for the reduction of corporate income tax calculated in accordance with Article 302 of this Code.

Footnote. Article 293 as amended by the Law of the Republic of Kazakhstan dated 26.12.2018 No. 203-VI (shall be enforced from 01.01.2019); dated 03.01.2019 No. 213-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 10.12.2020 No. 382-VI (effective from 01.01.2021); dated 20.12.2021 No. 85-VII (shall be enforced from 01.01.2023); dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).

Chapter 30. TAXATION OF INCOME OF A CONTROLLED FOREIGN COMPANY