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

Article 481. Import of excisable goods exempted from excise duty

1. Excisable goods imported by individuals in compliance with the regulations of the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan are exempted from excise duties.

2. Imported excisable goods exempted from excise duty are as follows:

1) those required for the operation of vehicles used for international carriage, while on the road and at intermediate points;

2) those that turned out to be unfit for the use as products and materials because of their damage before theircrossing the customs border of the Eurasian Economic Union;

3) those imported for official use by foreign diplomatic missions and equivalent representative offices, as well as for personal use by persons belonging to diplomatic and administrative and technical staff of these missions, including their family members living with them. These goods are exempted from the payment of an excise duty in accordance with international treaties, to which the Republic of Kazakhstan is a party;

4) those transported across the customs border of the Eurasian Economic Union, exempted from excise duties in the territory of the Republic of Kazakhstan within the frames of the customs procedures established by the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan, except for the customs procedure for release for domestic consumption;

5) alcohol-containing medicinal products (except for balsams), registered in accordance with the legislation of the Republic of Kazakhstan.
SECTION 12. SOCIAL TAX
Chapter 54. GENERAL PROVISIONS
Article 482. Payers

1. Social tax payers are:

1) individual entrepreneurs;

2) private practice owners;

3) resident legal entities of the Republic of Kazakhstan, unless otherwise specified in paragraph 3 of this article;

4) non-resident legal entities operating in the Republic of Kazakhstan through permanent establishments;

5) non-resident legal entities operating through a structural unit without setting up a permanent establishment.

2. The social tax is not paid by taxpayers such as:

1) those applying a special tax regime:

on the basis of a patent;

for peasant or farm enterprises;

retail tax;

using a special mobile application;

2) specialized organizations employing disabled people with musculoskeletal disorders, loss of hearing, speech, vision, meeting the requirements of paragraph 3 of Article 290 of this Code.

3. By its decision, a resident legal entity has the right to recognizeits structural unit’s simultaneous fulfillment of the obligation for:

calculation and payment of social tax on taxable items, which are expenses of such a structural unit;

calculation, withholding and transfer of individual income tax on income subject to taxation at source of payment, which is assessed, paid by such a structural unit.

The adoption of such a decision by a resident legal entity or its revocation is put into effect from the beginning of the quarter following the quarter, in which such a decision is made.

If a newly established structural unit is recognized as a social tax payer, the legal entity’s decision on such recognition shall be put into effect from the day of establishment of this structural unit or from the beginning of the quarter following the quarter, in which this structural unit was established.

Footnote. Article 482 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2021); dated 24.06. 2021 No. 53-VII (shall be enforced from 01.01.2022).