of December 26, 2025 No. 244-VIII ZRK
About modification and amendments in 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 of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) the following change and amendments:
Figure "1" to replace 1) in Item 3 of article 3 with figures "31";
Item 2 of Article 225 to add 2) with the subitem 30) of the following content:
"30) the subsidies allocated from reserve of the Government of the Republic of Kazakhstan and local executive bodies, receipt of grants or other free aid for the power making organizations, hundred percent of shares (share in the authorized capital) which belong to the state, being in utility property and performing at the same time activities for production of electrical energy, water (distillate) and heat energy.";
Article 264 to add 3) with the subitem 24) of the following content:
"24) the costs made at the expense of the subsidies allocated from reserve of the Government of the Republic of Kazakhstan and local executive bodies, grants or other free aid for the power making organizations, hundred percent of shares (share in the authorized capital) which belong to the state, being in utility property and performing at the same time activities for production of electrical energy, water (distillate) and heat energy.".
Article 2. This Law becomes effective since December 1, 2025, except for subitems 2) and 3) Articles 1, which become effective since January 1, 2024.
President of the Republic of Kazakhstan
K. Tokayev
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