Dear taxpayers, tax benefits in the Republic of Kazakhstan are provided only in cases stipulated by the Tax Code of the Republic of Kazakhstan. The possibility of their application depends not only on the type of activity of the organization, but also on compliance with the conditions established by law.

When carrying out financial leasing operations, one should be guided by the provisions of the Tax Code of the Republic of Kazakhstan, including the norms governing the concepts of financial leasing, the conditions for the application of taxation features, as well as the relevant sections and chapters of the Code governing the calculation of certain types of taxes.

At the same time, the very fact of carrying out activities on the transfer of agricultural machinery to leasing does not automatically mean the right to apply tax benefits. To apply the relevant benefits, it is necessary to follow the norms of the Tax Code of the Republic of Kazakhstan.

Before applying tax benefits, it is recommended to make sure that all the conditions stipulated by law are met.

Source : https://www.gov.kz/memleket/entities/kgd-sko/press/news/details/1262011?lang=ru