Laws
Treaties
Judgments
Browse By Jurisdiction
Code of the Republic of Kazakhstan No. 120-VI of December 25, 2017, on Taxes and Other Obligatory Payments to the Budget (Tax Code, as amended up to Law of the Republic of Kazakhstan No. 262-VI of July 3, 2019), Kazakhstan
Back
Latest Version in WIPO Lex
Year of Version
2020
Dates
Adopted:
December 25, 2017
Type of Text
IP-related Laws
Subject Matter
Industrial Property
Notes
This consolidated version of the Tax Code incorporates all the amendments up to 'Law No. 262-VI of July 3, 2019, on Amendments to Certain Laws of the Republic of Kazakhstan on Regulation and Development of Financial Market, Microfinance Activity and Taxation', which entered into force on different dates.
The amendments introduced by the said amending Law No. 262-VI of July 3, 2019 to this consolidated version of the Tax Code entered into force on January 1, 2020.
This consolidated version also indicates the references to the amendments introduced by the said amending Law No. 262-VI of July 3, 2019 to Articles 166 and 644 of the Tax Code; however, this consolidated version has not yet included the said amendments thereto (The amendments introduced to Article 166 shall enter into force on December 12, 2021; and Article 644 shall enter into force on January 1, 2021).
Note that in consolidated version, there are references to the following amending laws, whose provisions which also entered into force on January 1, 2020; however, they have not yet been incorporated into this consolidated version of the Tax Code:
- Law No. 284-VI of December 26, 2019, on Amendments to Certain Laws of the Republic of Kazakhstan on Housing and Communal Services;
- Law No. 291-VI of December 27, 2019, on Amendments to Certain Laws of of the Republic of Kazakhstan on the Administrative-Territorial Structure of the Republic of Kazakhstan, on the Improvement of the System of Public Administration, Inter-Budget Relations, Lending and Education;
- Law No. 295-VI of December 27, 2019, on Amendments to Certain Laws of the Republic of Kazakhstan on Issues of Railway Transport; etc.
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:
1) General Part, Section 1, Article 1, item 1, subitem 52);
2) Special Part:
- Section 7, Chapter 28, Subchapter 2, Article 254; Chapter 29, Article 288, item 1, subitem 6); Article 290, item 2, subitem 3);
- Section 10, Chapter 42, Article 372, item 2, subitem 3), Article 378, item 2, subitem 4); Chapter 43, Article 381, item 1, subitem 2); Chapter 44, Article 386, item 2, subitem 5); Chapter 50, Article 441, item 2, subitem 4); Article 447, item 1, subitem 4);
- Section 18, Chapter 68, Article 550, item 2, subitem 7), Article 553, item 6, Article 554, item 4, subitems 1.42, 1.43; Chapter 70, Article 609, item 1, subitem 18), Article 614, Article 616, items 2) & 3), Article 617, item 3), Article 620, Article 623, item 1, subitem 5);
- Section 19, Chapter 73, Article 651, item 7, subitem 1).
Available Texts
Main text(s)
Main text(s)
Kazakh
Қазақстан Республикасының Кодексі 2017 жылғы 25 желтоқсандағы № 120-VІ ҚРЗ, Салық және бюджетке төленетін басқа да міндетті төлемдер туралы (Салық кодексі, өзгерістер енгізілді-ҚР 03.07.2019 № 262-VI Заңымен)
PDF
HTML
Russian
Кодекс Республики Казахстан № 120-VI от 25.12.2017 г. «О налогах и других обязательных платежах в бюджет» (Налоговый кодекс, с изменениями, внесенными Законом Республики Казахстан № 262-VI от 03.01.2019 г.)
PDF
HTML
Legislation
Supersedes (2 text(s))
Supersedes (2 text(s))
Is amended by (2 text(s))
Is amended by (2 text(s))
Historical Versions
Repeals (1 text(s))
Repeals (1 text(s))
WIPO Lex No.
KZ129