of June 24, 2026 No. 542
About modification and amendments in the orders of the Government of the Republic of Kazakhstan of December 31, 2025 No. 1203 "About some questions of tax exemption on value added in the field of health care" and of December 31, 2025 No. 1204 "About approval of the list of medicines, medical products, the completing medical products, and also technical supportive (compensatory) means according to the legislation of the Republic of Kazakhstan on social protection which rate of the value added tax is applied to the size of leviable turnover on realization and import"
The government of the Republic of Kazakhstan DECIDES:
1. Bring the following changes and amendments in some decisions of the Government of the Republic of Kazakhstan:
1) in the order of the Government of the Republic of Kazakhstan of December 31, 2025 No. 1203 "About some questions of tax exemption on value added in the field of health care":
state preamble in the following edition:
"According to the subitem 28) of Article 474 and the subitem 17) of Item 1 of article 479 of the Tax Code of the Republic of Kazakhstan the Government of the Republic of Kazakhstan DECIDES:";
in the list of medical services, including the subject of health care having the license for medical activities within the guaranteed amount of free medical care and the compulsory medical insurance rendered in complex according to the legislation of the Republic of Kazakhstan and also for treatment of orphan and socially important diseases which turnovers on realization are exempted from the value added tax, approved by the specified resolution:
in Item 1:
third the subitem 3) to state the paragraph in the following edition:
"laboratory diagnostics (all-clinical, bacteriological, biochemical, hematologic, koagulologichesky (gemostaziologichesky), immunohematologic, immunological, serological, microbiological, cytologic, histologic, genetic, parasitological, molecular and biological, physical and chemical trials);";
third the subitem 5) to state the paragraph in the following edition:
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