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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. 121-IV of December 25, 2017), Kazakhstan

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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 takes into account amendments up to Law of the Republic of Kazakhstan No. 121-IV of December 25, 2017, on the Entry into Force of Code of the Republic of Kazakhstan No. 120-VI of December 25, 2017, on Taxes and Other Obligatory Payments to the Budget (Tax Code)', which entered into force on different dates.
The amendments introduced to this consolidated version by the said Law No. 121-IV of December 25, 2017 took effect on 01.01.2018, 01.01.2019 and 01.01.2020.

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) English 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. 121-IV of December 25, 2017) PDF HTML
Legislation Is superseded by (2 text(s)) Is superseded by (2 text(s))
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) (KZ129)
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. 268-VI of October 28, 2019) (KZ137)

WIPO Lex No. KZ138