Who receives tax preferences?
Tax preferences apply only to those participants who carry out activities within the framework of priority activities, in accordance with the List approved by the Order of the Minister of Digital Development, Defense and Aerospace Industry of the Republic of Kazakhstan dated April 11, 2019 No. 37/NK (hereinafter referred to as PA) and receive income exclusively within the PA.
In addition, according to paragraph 4-3 of Article 293 of the Tax Code, tax preferences are also applicable for Technopark participants engaged in PA:
- income in the form of remuneration on deposits;
- excess of the amount of the positive exchange rate difference over the amount of the negative exchange rate difference;
- gratuitously received property.
No other income is allowed, including from advertising, consulting and so on.