✅ Answer:

According to the Tax Code, tax accounting is based on accounting data.

Investment tax preferences are applied at the taxpayer's choice and provide for deduction of expenses included in the initial cost of the facility.

The objects of preferences include fixed assets (buildings, structures, machinery, equipment, software).

In this case, the asset must:

✔️ be recognized in accounting as a fixed asset;

✔️ used to generate income;

Comply with the requirements of Article 283 of the Tax Code.

Thus, if an asset is recognized as a fixed asset and meets all the conditions, preferences are applied.

The method of purchase (including on credit) does not affect the possibility of their use.

Source : https://www.gov.kz/memleket/entities/kgd-kyzylorda/press/news/details/1208287?lang=kk