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

Article 253. Deductions on expenses for liquidation of waste disposal sites and amounts of deductions to the liquidation fund of waste disposal sites

Footnote. The title of Article 253 as amended by the Law of the Republic of Kazakhstan dated 02.01.2021 No. 402-VI (effective from 01.01.2022).

1. A taxpayer shall deduct the amount of contributions to the waste disposal site liquidation fund, transferred to a special deposit account with any second-tier bank in the territory of the Republic of Kazakhstan.

2. The amount and procedure for deductions to the waste disposal site liquidation fund, and also the procedure for using the fund’s resources, shall be established in accordance with the legislation of the Republic of Kazakhstan.

3. If the authorized environmental protection body establishes the fact of misuse by a taxpayer of the waste disposal site liquidation fund’s resources, the misused amount shall be included in the total annual income of the taxpayer in the taxable period in which it happened.

4. Expenses of a taxpayer actually incurred during the taxable period for the liquidation of waste disposal sites are deductible in the taxable period in which they were incurred, with the exception of expenses covered by the liquidation fund’s resources placed on a special deposit account.

Footnote. Article 253 as amended by the Law of the Republic of Kazakhstan dated 02.01.2021 No. 402-VI (effective from 01.01.2022).



Article 254. Deduction of expenses for scientific research, scientific and technical works and acquisition of exclusive rights to intellectual property items

1. Expenses for scientific research and scientific-and-technical works, except for expenses for acquiring fixed assets, their installation and other capital expenses, are allocated to deductibles.

A ground for allocating such expenses to deductibles is actually performed technical requirements to research and scientific-and-technical works and acceptance certificates for completed stages of such works.

2. Expenses for the acquisition of exclusive rights to intellectual property items from higher education institutions, scientific organizations, start-up companies under a license agreement or contract of assignment of exclusive rights aimed at their further commercialization shall be deductible.

The basis for allocating such expenses to deductibles is a license agreement or a contract of assignment (partial assignment) registered by the authorized state body in the manner prescribed by the legislation of the Republic of Kazakhstan.

Article 255. Deduction of subsoil user’s expenses on financing of research, scientific and technological and (or) development work, also on transferring money to an autonomous cluster fund

1. The subsoil user shall have the right to deduct the costs of financing (transferring money) of scientific research under contract activities in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use:

organizations operating in the field of science, accredited by the authorized body in the field of science;

an autonomous cluster fund for financing projects of the participants of the innovation cluster "Park of Innovative Technologies".

Note!

amendments to paragraph 2 shall be effective from 01.01.2022 to 01.01.2024 by the Law of the Republic of Kazakhstan dated 21.12.2022 No. 165-VII.

2. Deduction of expenses referred to in paragraph 1 of this article shall not exceed the amount of the positive difference determined in the following order:

amount equal to 1 percent of the total annual income from contract activities based on the results of the taxable period preceding the reporting tax period,

minus

deductible expenses in accordance with Article 254 of this Code in the reporting tax period.

3. shall be valid until 01.01.2022 in accordance with Law of the Republic of Kazakhstan No. 295-VІ dated 27.12.2019.

4. shall be valid until 01.01.2022 in accordance with Law of the Republic of Kazakhstan No. 295-VІ dated 27.12.2019.

Note!

Paragraph 5 shall be effective from 01.01.2022 to 01.01.2024 by the Law of the Republic of Kazakhstan dated 21.12.2022 No. 165-VII.

5. The cargo carrier shall be entitled to deduct expenses on the temporary balancing fee paid in accordance with the legislation of the Republic of Kazakhstan on railway transport to the locomotive traction operator in passenger traffic.

Note!

Paragraph 6 shall be effective from 01.01.2022 to 01.01.2024 in accordance with the Law of the Republic of Kazakhstan dated 21.12.2022 No. 165-VII.

6. Deduction of expenses referred to in paragraph 5 of this article shall be made within the amounts established by the state body exercising management in the natural monopolies.

Footnote. Article 255 as amended by Law of the Republic of Kazakhstan No. 295-VІ dated December 27, 2019 (shall be enforced since January 1, 2020); dated 21.12.2022 No. 165-VII (shall be effective from 01.01.2022 to 01.01.2024).