Regarding the validity of the Order of the Acting Minister of National Economy of the Republic of Kazakhstan dated February 21, 2018 No. 67 "On approval of the List of imported goods for which value added tax is paid by the offset method and the rules for its formation"
The Department of State Revenue for the North Kazakhstan region, having considered the request dated January 18, 2022 regarding the validity of the Order of the Acting Minister of National Economy of the Republic of Kazakhstan dated February 21, 2018 No. 67 "On approval of the List of imported goods for which value added tax is paid by the offset method and the rules for its formation" within the limits of its competence, reports the following.
In accordance with the Law of the Republic of Kazakhstan dated December 20, 2021 No. 85-VII ZRK on amendments and additions to the Code of the Republic of Kazakhstan "On Taxes and other mandatory payments to the Budget" (Tax Code) and the Law of the Republic of Kazakhstan "On the Enactment of the Code of the Republic of Kazakhstan "On Taxes and Other mandatory Payments to the Budget" (Tax Code)", the validity of Articles 427 and 428 of the Tax Code have been extended until January 1, 2025 (extension of the validity of the VAT offset method).
Additionally, we inform you that the specified regulatory legal act excludes the possibility of paying value-added tax by offset method for the following products: pesticides, breeding animals of all kinds and equipment for artificial insemination, live cattle.