ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of November 21, 2025 No. 993

About approval of Rules of the direction by authorized state bodies in authorized body in the field of tax policy of reasons for need of provision (prolongation) of tax benefit on the supervised industries, criteria of achievement of the social and economic purposes of application of tax benefits and procedure for their establishment

According to items 4 and the 7th article 34 of the Tax Code of the Republic of Kazakhstan the Government of the Republic of Kazakhstan DECIDES:

1. Approve enclosed:

1) Rules of the direction authorized state bodies in authorized body in the field of tax policy of reasons for need of provision (prolongation) of tax benefit on the supervised industries;

2) criteria of achievement of the social and economic purposes of application of tax benefits and procedure for their establishment.

2. This resolution becomes effective since January 1, 2026 and is subject to official publication.

Approved by the Order of the Government of the Republic of Kazakhstan of November 21, 2025 No. 993

Rules of the direction authorized state bodies in authorized body in the field of tax policy of reasons for need of provision (prolongation) of tax benefit on the supervised industries

Chapter 1. General provisions

1. These rules of the direction are developed by authorized state bodies in authorized body in the field of tax policy of reasons for need of provision (prolongation) of tax benefit on the supervised industries or questions (further - Rules) according to item 4 of article 34 of the Tax Code of the Republic of Kazakhstan and determine procedure for provision by authorized state bodies in authorized body in the field of tax policy (further - authorized body) reasons for need of provision (prolongation) for tax benefit by the supervised industries or questions taking into account documents of strategic planning.

2. In these rules the following concepts are used:

1) tax benefit - the benefit provided according to regulations of the tax legislation of the Republic of Kazakhstan to taxpayers in the form of rate reduction, full relief from payment of one or several taxes, deductions, adjustments from taxable basis;

2) tax expenses - the tax benefits provided to taxpayers according to the Tax code of the Republic of Kazakhstan;

3) temporary tax benefits - the tax benefits provided for certain, predefined term;

4) permanent tax benefits - tax benefits which are provided without restriction on effective period;

5) authorized state bodies - state bodies of the Republic of Kazakhstan, except for authorized body on budget implementation and local executive bodies, performing management in separate industry or the sphere of public administration, including calculation and (or) collection of other obligatory payments in the budget;

6) authorized body on budget implementation - the state body performing management in the sphere of ensuring receipts of taxes and other obligatory payments in the budget;

7) antimonopoly authority - state body, directly subordinate and accountable to the President of the Republic of Kazakhstan, performing management in the sphere of protection of the competition and restriction of monopolistic activities, control and regulation of the activities referred to the sphere of the state monopoly and also the state control and licensing of activities in the sphere of commodity exchanges.

Chapter 2. Procedure for the direction of reasons for provision by authorized state bodies in authorized body in the field of tax policy of reasons for need of provision (prolongation) of tax benefit on the supervised industries or questions

3. Authorized state bodies, and also structural divisions of authorized body send to authorized body of reasons for need of provision (prolongation) of tax benefit on the supervised industries or questions.

In cases when the structural division of authorized body acts as the initiator of tax benefit, reasons are drawn up and considered according to these rules.

4. Reasons for need of provision (prolongation) for tax benefit include the following information:

1) the description of current status of industry, and also purpose and the expected effect of the offered tax benefit;

2) terms of achievement of stated purposes;

3) international experience of application of similar measures of support;

4) term of provision of tax benefit (temporary or permanent tax benefits);

5) the analysis of the existing measures of the state support, tax benefits for the supervised industry, risks of negative impact on the competition;

6) data on category and the number of taxpayers, effective period, industry for which development the privilege, the region of application of privilege is offered.

5. The main criteria by preparation and consideration of the provided reasons are:

1) size of tax expenses, priority or indicators of development of industry;

2) compliance of stated purposes to the pursued social and economic policy of the state;

3) demand of tax benefit (ratio of number of the taxpayers who used the right to privileges with the total number of taxpayers).

6. Authorized state bodies, and also structural divisions of authorized body in case of the appeal to authorized body represent the conclusion regarding compliance to the legislation of the Republic of Kazakhstan in the field of protection of the competition issued by antimonopoly authority and the conclusion issued by the central authorized body on budget implementation.

7. The authorized body considers reasons for need of provision (prolongation) for tax benefit within 20 (twenty) working days from the moment of receipt of reasons for need of provision (prolongation) of tax benefit.

8. In case of representation by state body, and also structural division of authorized body of the incomplete information specified item 4 of these rules authorized body within 5 (five) working days from the moment of registration information are provided by the notification on need of completion of information and sends to authorized state body to completion.

Completion includes submission of the necessary information established in item 4 of these rules and is performed by authorized state body within 20 (twenty) working days.

9. Following the results of consideration of reasons about need of provision (prolongation) of tax benefit on the supervised industries or questions the authorized body on the basis of the acquired information notifies authorized state body on feasibility/inexpediency of provision (prolongation) of tax benefit.

10. In cases when provision of tax benefit is necessary for implementation of measures, aimed at providing homeland security, the solution of the tasks of strategic nature connected with elimination of consequences of emergency situations of natural and technogenic nature, stabilization of social and economic situation, the decision on provision of tax benefit is made by the Government of the Republic of Kazakhstan.

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