ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 8, 2018 No. 142

About approval of the list of the states with the preferential taxation

According to Item 3 of article 294 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYU:

1. Approve the enclosed list of the states with the preferential taxation.

2. Recognize invalid some orders of the Minister of Finance of the Republic of Kazakhstan according to appendix to this order.

3. (Inkerbayev Zh. D.) in the procedure established by the legislation to provide to department of the tax and customs legislation of the Ministry of Finance of the Republic of Kazakhstan:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days from the date of state registration of this order the direction it the copy in paper and electronic type in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "The republican center of legal information" of the Ministry of Justice of the Republic of Kazakhstan for inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;

4) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1), 2) and 3) of this Item.

4. This order becomes effective after ten calendar days after day of its first official publication.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of February 8, 2018 , No. 142

The list of the states with the preferential taxation

1. Principality of Andorra.

2. Antigua and Barbuda.

3. Commonwealth of the Bahamas.

4. Barbados.

5. Kingdom of Bahrain.

6. Belize.

7. Sultanate Brunei Darussalam.

8. Republic of Vanuatu.

9. Co-operative Republic of Guyana.

10. Republic of Guatemala.

11. Grenada.

12. Republic of Djibouti.

13. Dominican Republic.

14. Commonwealth of Dominica.

15. The Kingdom of Spain (only regarding the territory of the Canary Islands).

16. The People's Republic of China (only regarding the territories of special administrative areas Aomins (Macau) and Hong Kong (Hong Kong).

17. Republic of Colombia.

18. Federal Islamic Republic Comoro Islands.

19. Republic of Costa Rica.

20. Malaysia (only regarding the enclave territory Labuan).

21. Republic of Liberia.

22. Lebanese Republic.

23. No. 920 is excluded according to the Order of the Minister of Finance of the Republic of Kazakhstan of 25.09.2020

24. Republic of Mauritius.

25. Islamic Republic of Mauritania.

26. The Portuguese Republic (only regarding the territory of the islands of Madeira).

27. Republic of Maldives.

28. Republic of the Marshall Islands.

29. Principality of Monaco.

30. Malta.

31. Mariana Islands.

32. The kingdom of Morocco (only regarding the territory of the city of Tangier).

33. Republic of the Union of Myanmar.

34. Republic of Nauru.

35. The kingdom Netherlands (only regarding the territory of the island of Aruba and the dependent territories of the Antilles).

36. Federal Republic of Nigeria.

37. New Zealand (only regarding the territory of the Cook Islands and Niue).

38. Republic of Palau.

39. Republic of Panama.

40. Independent State of Samoa.

41. Republic of San Marino.

42. Republic of Seychelles.

43. Saint Vincent and Grenadines.

44. Federation Saint Kitts and Nevis.

45. Saint Lucia.

46. The United Kingdom of Great Britain and Northern Ireland (only regarding the following territories):

1) Islands of Anguilla;

2) Bermuda;

3) British Virgin Islands;

4) Gibraltar;

5) Cayman Islands;

6) Island of Montserrat;

7) Islands to the Grater and Kaykos;

8) Isle of Man;

9) Channel Islands (island of Guernsey, Jersey, Sark, Alderney);

10) Island South Georgia;

11) Southern Sendvichev of the island;

12) Island Chagos.

47. The United States of America (only regarding the following territories):

1) American Virgin Islands;

2) Island of Guam;

3) Commonwealth of Puerto Rico;

4) State of Wyoming;

5) it is excluded according to the Order of the deputy. The Minister of Finance of the Republic of Kazakhstan of 30.11.2022 No. 1215

48. Republic of Suriname.

49. United Republic of Tanzania.

50. Kingdom of Tonga.

51. Republic of Trinidad and Tobago.

52. Sovereign Democratic Republic of Fiji.

53. Republic of the Philippines.

54. The French Republic (only regarding the following territories):

1) Islands of Kerguelen;

2) French Polynesia;

3) French Guiana.

55. Montenegro.

56. Democratic Republic of Sri Lanka.

57. Jamaica.

Appendix

to the Order of the Minister of Finance of the Republic of Kazakhstan of February 8, 2018 No. 142

List of invalid some orders of the Minister of Finance of the Republic of Kazakhstan

1. The order of the Minister of Finance of the Republic of Kazakhstan of December 29, 2014 No. 595 "About approval of the list of the states with the preferential taxation" (registered in the Register of state registration of regulatory legal acts at No. 10097, published on January 27, 2015 in information system of law of Ad_let).

2. The order of the Minister of Finance of the Republic of Kazakhstan of February 27, 2015 No. 139 "About modification of the order of the Minister of Finance of the Republic of Kazakhstan of December 29, 2014 No. 595 "About approval of the list of the states with the preferential taxation" (registered in the Register of state registration of regulatory legal acts at No. 10462, published on March 20, 2015 in information system of law of Ad_let).

3. The order of the Minister of Finance of the Republic of Kazakhstan of July 2, 2015 No. 393 "About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of December 29, 2014 No. 595 "About approval of the list of the states with the preferential taxation" (registered in the Register of state registration of regulatory legal acts at No. 11833, published on August 17, 2015 in information system of law of Ad_let).

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