of September 17, 2025 No. 301
About approval of the list of the performed works and (or) the rendered services by agricultural cooperatives to the members for the purpose of production and conversion of self-produced agricultural products, including auxiliary works and services, and also the inventory, implemented by agricultural cooperatives to the members, for the purpose of production and conversion of self-produced agricultural products
According to Item 1 of article 16 of the Tax Code of the Republic of Kazakhstan PRIKAZYVAYU:
1. Approve:
1) the list of the performed works and (or) the rendered services by agricultural cooperatives to the members for the purpose of production and conversion of self-produced agricultural products, including auxiliary works and services according to appendix 1 to this order;
2) the inventory, implemented by agricultural cooperatives to the members, for the purpose of production and conversion of self-produced agricultural products according to appendix 2 to this order.
2. To provide to department of strategic planning and analysis of the Ministry of Agriculture of the Republic of Kazakhstan in the procedure established by the legislation:
1) the state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;
2) placement of this order on Internet resource of the Ministry of Agriculture of the Republic of Kazakhstan.
3. To impose control of execution of this order on the supervising vice-Minister of Agriculture of the Republic of Kazakhstan.
4. This order becomes effective since January 1, 2026 and is subject to official publication.
Minister
A. Saparov
|
It is approved Ministry of Finance of the Republic of Kazakhstan |
|
|
It is approved Ministry of national economy of the Republic of Kazakhstan |
|
Appendix 1
to the Order of the Minister of Agriculture of the Republic of Kazakhstan of September 17, 2025 No. 301
|
№ |
Name |
Code of the general qualifier of types of economic activity |
|
1. |
Production of ready-made feeds for animals |
10.9 |
|
2. |
Production of wooden container |
16:24 |
|
3. |
Production of corrugated fibreboard, paper and paper-board container |
17:21 |
|
4. |
Production of other products from paper and cardboard |
17:29 |
|
5. |
Production of fertilizers and nitrogen-containing mixes |
20:15 |
|
6. |
Production of pesticides and other agrochemical products |
20:20 |
|
7. |
Production of plastic packagings for goods |
22:22 |
|
8. |
Production of packaging material from light metals |
25.92 |
|
9. |
Repair of machines and equipment |
33.12 |
|
10. |
Repair of the electric equipment |
33.14 |
|
11. |
Repair of the other equipment |
33.19 |
|
12. |
Mounting of the industrial machinery and equipment |
33.20 |
|
13. |
Collection, processing and distribution of water |
36.0 |
|
14. |
Sewer system |
37.0 |
|
15. |
Collection of harmless waste |
38.11 |
|
16. |
Collection of dangerous wastes |
38.12 |
|
17. |
Processing and waste disposal |
38.2 |
|
18. |
Recultivation and other services in the field of waste disposal |
39 |
|
19. |
Construction of non-residential buildings, except for stationary shopping facilities of category 1 |
41.20.2 |
|
20. |
Construction of water constructions |
42.91 |
|
21. |
Preparatory work on building site |
43.12 |
|
22. |
Electrotechnical, metalwork and other installation and construction works |
43.2 |
|
23. |
Finishing works |
43.3 |
|
24. |
Other specialized construction works |
43.9 |
|
25. |
Maintenance and repair of vehicles |
45.2 |
|
26. |
Agent activities on trade in agricultural raw materials, live animals, textile raw materials and semifinished products |
46.11 |
|
27. |
Freight transportation by road transport |
49.41 |
|
28. |
Warehousing and storage of load |
52.10 |
|
29. |
Auxiliary types of activity when transporting |
52.2 |
|
30. |
Activities of information services |
63 |
|
31. |
Technical testing and analyses |
71.20 |
|
32. |
Representation of media advertizing |
73.12 |
|
33. |
Veterinary activities |
75 |
|
34. |
Lease and lease of cargo vehicles |
77.12 |
|
35. |
Lease and lease of agricultural machinery and equipment |
77.31 |
|
36. |
Lease and lease of the construction equipment and equipment for construction of civil objects |
77.32 |
|
37. |
The other types of education which are not included in other categories |
85.59.9 |
|
38. |
Repair of computers and peripheral equipment |
95.11 |
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