ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of December 31, 2008 No. 1333

About setting standards of expenses on accommodation and payment of amount of money to the trained person

According to the subitem 3) of Item 1 of Article 133 and subitems 24), of Item 1 of article 156 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code) the Government of the Republic of Kazakhstan DECIDES: 42)

1. Establish enclosed:

1) expense rates on accommodation and payment of amount of money to the physical person trained outside the Republic of Kazakhstan which is not consisting with the taxpayer in employment relationships which are applied in case of reduction of the taxable income of the taxpayer according to appendix 1 to this resolution;

2) expense rates on accommodation and payment of amount of money to the physical person trained within the Republic of Kazakhstan which is not consisting with the taxpayer in employment relationships which are applied in case of reduction of the taxable income of the taxpayer according to appendix 2 to this resolution;

3) expense rates of the employer on accommodation of the worker directed to training, advanced training or retraining out of limits of the Republic of Kazakhstan in the specialty connected with productive activity of the employer which are applied in case of determination of the income of physical person, non-taxable according to appendix 3 to this resolution;

4) expense rates of the employer on accommodation of the worker directed to training, advanced training or retraining within the Republic of Kazakhstan in the specialty connected with productive activity of the employer which are applied in case of determination of the income of physical person, non-taxable according to appendix 4 to this resolution;

5) expense rates of the autonomous organization of education, opredelennoypodpunktama 1), 2), 3), 4), 5) Item 1 of article 135-1 of the Tax Code on accommodation of the trained person, in case of the direction on training, advanced training or retraining out of limits of the Republic of Kazakhstan, the education which is not consisting in employment relationships with this autonomous organization but consisting in employment relationships with other autonomous organization of education determined by subitems 1), 2), 3), 4), 5) of Item 1 of article 135-1 of the Tax Code, in the specialty, determined by the decision of the autonomous organization of education performing such expenses which are applied in case of determination of the income of physical person, non-taxable according to appendix 5 to this resolution;

6) expense rates of the autonomous organization of education determined by subitems 1), 2), 3), 4), 5) of Item 1 of article 135-1 of the Tax Code on accommodation of the trained person in case of the direction on training, advanced training or retraining within the Republic of Kazakhstan, the education which is not consisting in employment relationships with this autonomous organization but consisting in employment relationships with other autonomous organization of education determined by subitems 1), 2), 3), 4), 5) of Item 1 of article 135-1 of the Tax Code, in the specialty, determined by the decision of the autonomous organization of education performing such expenses which are applied in case of determination of the income of physical person, non-taxable according to appendix 6 to this resolution.

2. Declare invalid the order of the Government of the Republic of Kazakhstan of April 27, 2007 No. 338 "About setting standards of expenses on accommodation and food of the trained person" (SAPP of the Republic of Kazakhstan, 2007, No. 13, the Art. 153).

3. This resolution becomes effective since January 1, 2009 and is subject to official publication.

Appendix 1

to the order of the Government of the Republic of Kazakhstan of December 31, 2008 No. 1333

Expense rates on accommodation and payment of amount of money to the physical person trained outside the Republic of Kazakhstan which is not consisting with the taxpayer in employment relationships which are applied in case of reduction of the taxable income of the taxpayer

Appendix 2

to the order of the Government of the Republic of Kazakhstan of December 31, 2008 No. 1333

Expense rates on accommodation and payment of amount of money to the physical person trained within the Republic of Kazakhstan which is not consisting with the taxpayer in employment relationships which are applied in case of reduction of the taxable income of the taxpayer

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