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

Article 347. Tax deduction for voluntary pension contributions

1. A tax deduction for voluntary pension contributions shall be applied by a resident individual of the Republic of Kazakhstan to expenses related to the payment of voluntary pension contributions in accordance with the legislation of the Republic of Kazakhstan on pension security incurred for his/her own benefit.

2. Supporting documents for the application of a tax deduction for voluntary pension contributions are:

a contract on pension provision through voluntary pension contributions;

a document confirming the payment of voluntary pension contributions.

3. A tax deduction for voluntary pension contributions is applied in the taxable period on which the date of payment of voluntary pension contributions falls.

An amenmend is provided in Article 348 by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2022).



Article 348. Tax deduction for medical expenses

1. A tax deduction for medical expenses is applied to expenses for the payment of medical services (except for cosmetology).

2. A tax deduction for medical expenses is applied by a resident individual of the Republic of Kazakhstan to medical expenses incurred for his/her own benefit.

3. A tax deduction for medical expenses is applied in the amount not exceeding 8 times the minimum wage determined for a calendar year.

In this case, the total amount of the tax deduction for medical expenses and income adjustment to cover the expenses of an individual for medical services (except for cosmetology) in accordance with subparagraph 18) of paragraph 1 of Article 341 of this Code for a calendar year as a whole must not exceed 8 times the minimum wage established by the law on the national budget and effective as of January 1 of a relevant financial year.

4. Supporting documents for applying the tax deduction for medical expenses are:

1) a contract for the provision of paid medical services specifying the cost of medical services - in case of its conclusion in writing;

2) an extract containing information on the cost of medical services;

3) a document confirming the fact of payment for medical services.

5. Tax deductions for expenses for medical services are applied in the taxable period in which the latest of the following dates occurs:

the date of receipt of medical services;

the date of payment for medical services.

6. When paying for medical services in foreign currency provided outside the Republic of Kazakhstan, the expenses specified in paragraph 1 of this article shall be recalculated in tenge using the official exchange rate of the national currency of the Republic of Kazakhstan to foreign currencies as of the date of payment.

To Article 349 is provided for amendments by the Law of the Republic of Kazakhstan dated 26.12.2018 No. 203-VI (shall be enforced from 01.01.2020).