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

Article 346. Standard deductions

1. Standard deductions are:

1) the 14-fold monthly calculation indicator established by the Law on the Republican Budget and the corresponding financial year in force on January 1. The standard deduction is applied for each calendar month. The total amount of the standard deduction for the calendar year should not exceed the 168-fold monthly calculation indicator established by the Law on the Republican Budget and the corresponding financial year in force on January 1;

2) 75 times the minimum wage for a calendar year on the grounds that such a person, as of the date of application of this subparagraph, is:

a participant of the Great Patriotic War, a person equal in benefits to the participants of the Great Patriotic War, and a veteran of military operations on the territory of other states;

a person decorated with orders and medals of the former USSR for selfless labor and perfect military service in the rear during the Great Patriotic War;

a person who worked (served) for at least six months from June 22, 1941 to May 9, 1945 and was not awarded orders and medals of the former USSR for selfless labor and perfect military service in the rear during the Great Patriotic War;

a disabled person of groups I, II or III;

a disabled child.

If an individual has several grounds for applying this subparagraph, the exclusion of income shall not exceed the income limit established by this subparagraph;

3) 75 times the minimum wage for a calendar year on the grounds that such a person as of the date of application of this subparagraph is:

a parent, guardian, custodian of a disabled child - for each such disabled child until he/she reaches the age of eighteen;

a parent, guardian, custodian of a person recognized as a “person disabled from the childhood” - for each such person during his/her life;

an adoptive parent - for each such person before an adopted child reaches the age of eighteen;

one of adoptive parents who adopted orphans and children without parental care in a foster family - for each such person for the period of validity of an agreement onplacing orphans, children without parental care in a foster family.

The provisions of this subparagraph do not apply to:

employees of administrations of relevant educational organizations, medical organizations, social protection organizations who are custodians and guardians of persons in need of custody and guardianship, by virtue of labor relations with such organizations;

persons marrying the mother or father of an adopted child (children) in accordance with the marriage and family legislation of the Republic of Kazakhstan.

2. Standard deductions provided for in subparagraphs 2) and 3) of paragraph 1 of this article shall be applied in the calendar year in which a groundarose, is and was for the application of these tax deductions.

To Article 347 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).