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Code of the Republic of Kazakhstan No. 99-IV of December 10, 2008, on Taxes and Other Obligatory Payments to the Budget (Tax Code, as amended up to Law of the Republic of Kazakhstan No. 506-V of April 28, 2016), 哈萨克斯坦
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版本年份
2016
日期
生效:
2009年1月1日
议定:
2008年12月10日
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知识产权相关法
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专利(发明),
实用新型.,
工业品外观设计,
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厂商名称,
未披露的信息(商业秘密),
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备注
This consolidated version of the Tax Code incorporates amendments up to Law of the Republic of Kazakhstan Law No. 506-V of April 28, 2016, which came into force on July 1, 2016, except for some provisions (see Special Part, Section 8, Chapter 29, Article 231; and Section 19, Chapter 71, Article 492 of the consolidated version for the amendments made by the said Law No. 506-V).
The consolidated Code is divided into General Part and Special Part.
The Special Part of the consolidated Code contains the following provisions relating to taxation of intellectual property rights:
- Section 4, Chapter 12, Articles 133(1)(5), 135(2)(3);
- Section 7, Chapter 24, Article 198(6)(1);
- Section 8, Chapter 29, Articles 231(2)(2), 236(2)(4), Chapter 37-1, Article 276-11(1)(5);
- Section 19, Chapter 64, Articles 455(1), 456(8), (8.1), 457(5); Chapter 67, Article 471 (1.48), (1.49); Chapter 79, Articles 534(1)(15), 539, 541(2),(3), 542(3)(3), 545, and 547(2)(14);
- Section 20, Chapter 85, Article 611(2)(2).
The Russian and Kazakh versions of the consolidated Law are reproduced with the permission of the Republican Center of Legal Information of the Ministry of Justice of Kazakhstan from the URLs http://adilet.zan.kz/rus/docs/K080000099_ and http://adilet.zan.kz/kaz/docs/K080000099_ (Retrieved on July 13, 2016).
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Қазақстан Республикасының Кодексі 2017 жылғы 25 желтоқсандағы № 120-VІ ҚРЗ, Салық және бюджетке төленетін басқа да міндетті төлемдер туралы (Салық кодексі, өзгерістер енгізілді-ҚР 28.04.2016 № 506-V Заңымен)
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Кодекс Республики Казахстан № 99-IV от 10.12.2008 г. «О налогах и других обязательных платежах в бюджет» (Налоговый кодекс, с изменениями, внесенными Законом Республики Казахстан № 506-V от 28.04.2016 г.)
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WIPO Lex序号
KZ042