of July 8, 2024 No. 119-VIII ZRK
About introduction of amendments to the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code)
Article 1. Introduce in the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) of December 25, 2017 the following changes:
The paragraph the eleventh the subitem 2) of Item 1 of Article 189 to exclude 1);
"Receipts or other documents" shall be replaced with words 2) in Item 17 of Article 381 of the word "electronic lottery tickets";
Subitems 48) and 53) to state 3) to part one of Article 394 in the following edition:
"48) vehicles and (or) agricultural machinery in case of observance of the following conditions:
the implementing legal entity is the authorized representative of the producer of vehicles and (or) agricultural machinery;
vehicles and (or) agricultural machinery are acquired at the producer without the value added tax according to the subitem 38) of part one of this Article.
For the purpose of application of this subitem by the authorized representative of the producer of vehicles and (or) agricultural machinery the legal entity designated by the authorized representative within the bargain concluded with the producer of vehicles and (or) agricultural machinery, and included in the register of the authorized representatives applying tax exemption on value added in case of realization of the vehicles and (or) agricultural machinery acquired at their producer is recognized.
The register of the authorized representatives applying tax exemption on value added in case of realization of the vehicles and (or) agricultural machinery acquired at their producer is kept by authorized body in the field of the state stimulation of the industry in the form approved by it;";
"53) household appliances and (or) devices of consumer electronics, and also their components included in the list approved by authorized body in the field of the state stimulation of the industry in coordination with the central authorized body on state planning and authorized body in case of observance of the following conditions:
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