1. General information:
Tax preferences are granted to legal entities of the Republic of Kazakhstan in the manner and under the conditions stipulated by the tax legislation of the Republic of Kazakhstan.
2. Types of tax preferences:
1) for investment priority projects:
- reducing the amount of corporate income tax calculated by 100 percent;
- applying the coefficient 0 to land tax rates;
- calculation of property tax at a rate of 0 percent to the tax base;
2) for investment projects, with the exception of investment priority projects, exemption from value-added tax on the import of raw materials and (or) materials within the framework of an investment contract;
3) for special investment projects - exemption of import of raw materials and (or) materials within the framework of a special investment contract from value added tax in accordance with the tax legislation of the Republic of Kazakhstan.
2. Terms and conditions for granting state support measures:
The investment contract establishes the validity period of each type of tax preferences, but no more than the deadline for their application, determined in accordance with the Code of the Republic of Kazakhstan “On taxes and other obligatory payments to the budget” (Tax Code).
The application of tax preferences is canceled in case of early termination of the investment contract in the manner established by this Code.
3. Required list of documents:
In order to receive investment preferences, a legal entity of the Republic of Kazakhstan submits an application to the Committee in accordance with Article 292 of the Commercial Code of the Republic of Kazakhstan for the provision of investment preferences with the following documents attached:
1) certificates of state registration (re-registration) of a legal entity;
2) copies of the charter of the legal entity, certified by the signature of the head and the seal of the legal entity (if any);
3) a business plan for an investment project drawn up in accordance with the requirements established by the order of the Minister for Investment and Development of the Republic of Kazakhstan of November 30, 2015 No. 1133 “On some issues of state support for investments”;
4) documents confirming the amount (value) of the state natural grant requested by the legal entity of the Republic of Kazakhstan submitted by the application and the preliminary approval of its provision;
If the application for the provision of investment preferences provides the provision of tax preferences and (or) investment subsidies, the investor submits a state expert examination of the pre-project and (or) project documentation in the manner prescribed by the legislation of the Republic of Kazakhstan, certified by the head of the enterprise, its availability).
4. Contact details of organizations responsible for providing a certain state support measures: