of October 15, 2025 No. 438
About approval of the list of vehicles and (or) agricultural machinery, and also their components which turnovers on realization are exempted from the value added tax
According to the subitem 29) article 474 of the Tax Code of the Republic of Kazakhstan, PRIKAZYVAYU:
1. Approve the enclosed list of vehicles and (or) agricultural machinery, and also their components which turnovers on realization are exempted from the value added tax.
2. To provide to committee of the industry of the Industry ministry and construction of the Republic of Kazakhstan in the procedure established by the legislation:
1) the direction of this order in electronic form in the Kazakh and Russian languages within five working days from the date of its signing in the Republican state company on the right of economic maintaining "Institute of the legislation and legal information of the Republic of Kazakhstan" the Ministries of Justice of the Republic of Kazakhstan for inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;
2) placement of this order on Internet resource of the Industry ministry and construction of the Republic of Kazakhstan.
3. To impose control of execution of this order on the supervising vice-Minister of Industry and construction of the Republic of Kazakhstan.
4. This order becomes effective since January 1, 2026 and is subject to official publication.
Minister
E.Nagaspayev
|
It is approved Ministry of Finance of the Republic of Kazakhstan |
|
|
It is approved Ministry of national economy of the Republic of Kazakhstan |
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Approved by the Order of the Minister of Industry and construction of the Republic of Kazakhstan of October 15, 2025 , No. 438
|
№ of payment order |
Name |
Commodity code on CN FEA EEU |
|
1 |
Mechanical devices (hand-operated or without it) for throwing, spraying or spraying of liquids or powders; the fire extinguishers charged or not charged; sprays and similar devices; steam-ejecting or sanding and similar throwing devices: sprays for agricultural industry or gardening: others; for agricultural industry or gardening |
8424 49, 8424 82 |
|
2 |
Machines and devices for rise, movement, loading or unloading (for example, elevators, escalators, conveyors, ropeways) others: equipment other: the loading devices which are specially developed for use in agricultural industry: developed for hinge plate on agricultural tractors |
8428 90 710 0 |
|
3 |
Bulldozers with not rotary and rotary dump, graders, schedulers, scrapers, power shovels, excavators, one-bucket loaders, trambovochny machines and road levellers, self-propelled |
8429 |
|
4 |
Machines are agricultural, garden or forestry and landscape for preparation and processing of the soil; skating rinks for lawns or athletic fields |
8432 |
|
5 |
Machines or mechanisms for cleaning or the thresh of crops, including press sorters, the press for packaging in piles of straw or hay; mowing machines or lawn-mowers; machines for cleaning, sorting or calibration of eggs, fruits or other agricultural products, except machines of goods item 8437 |
8433 |
|
6 |
The machines and mechanical devices having individual functions, in other place of this group not named or not included: others: others |
8479 89 970 8 |
|
7 |
Tractors (except tractors of goods item 8709) |
8701 |
|
8 |
The motor vehicles intended for transportation of 10 people or more including the driver |
8702 |
|
9 |
Cars the automobile and other motor vehicles intended mainly for transportation of people (except motor vehicles of goods item 8702), including passenger-and-freight vans and racing cars |
8703 |
|
10 |
Motor vehicles for transportation of goods |
8704 |
|
11 |
Motor vehicles of special purpose (for example, emergency cargo vehicles, truck cranes, fire vehicles, autoconcrete mixers, cars for cleaning of roads, watering cars, auto repair shops, cars with x-ray installations), except the passengers used for transportation or freights |
8705 |
|
12 |
The chassis with the established engines for motor vehicles of goods items 8701-8705 |
8706 |
|
13 |
Motorcycles (including mopeds) and bicycles with the established auxiliary engine, with carriages or without them; carriages |
8711 |
|
14 |
Trail cars and semitrailer trucks; other not driverless vehicles; their parts |
8716 |
|
15 |
Fasteners and fitment for vehicles or similar products from plastic and product from other materials of goods items 3901 - 3914 |
3926 30 000 0 |
|
16 |
Other, products other of plastic and product from other materials of goods items 3901-3914 |
3926 90 970 9 |
|
17 |
Tires and tires pneumatic rubber new |
4011 |
|
18 |
Other coverings floor and rugs from the vulcanized rubber, except solid rubber |
4016 91 000 0 |
|
19 |
Rearview mirrors for vehicles |
7009 10 000 |
|
20 |
Internal combustion engines piston with ignition from compression (diesels or semi-diesels) |
8408 |
|
21 |
The parts intended only or mainly for engines of goods item 8407 or 8408 |
8409 |
|
22 |
Irrigation systems of circular action and frontal action |
8424 49 100 0 |
|
23 |
The sprays for agricultural industry or gardening intended for installation on tractors or for towing by tractors |
8424 49 910 0 |
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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