Money for science

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Are there any tax preferences on the spending on research, scientific and technical work?

Under current tax law, tax preferences on the spending on research and scientific-technical work are provided in the form of deduction of expenditures on research and development work, except for purchase of fixed assets, their installation and other expenses of a capital nature. To obtain tax concessions, one needs to provide to fiscal authorities a ToR for research, scientific and technical work and acts of completed works for each stage.

In addition, if on the basis of the scientific work will be created an industrial production, the taxes will be reduced by 50% via deduction mechanism (Article 133 of the Tax Code of the Republic of Kazakhstan). To prove this an applicant should provide a protective document, issued by the Ministry of Justice, as well as confirmation of the amount of such expenses (costs). By the way, this document must be bought at own expenses, since the costs for such documents are not covered.

Currently there have been prepared draft legislative acts, which introduce changes and additions to the existing legislation of Kazakhstan on taxation. The working group of deputies of the Mazhilis discussed the amendments to the Tax Code of the Republic of Kazakhstan, which were proposed by State Revenue Committee of MF RK and the Government of RK. The adoption of the draft law of the Republic of Kazakhstan "On commercialization of scientific and (or) scientific and technical activities" and the accompanying draft law "On introduction of amendments and additions to some legislative acts of Kazakhstan on commercialization of scientific and (or ), scientific and technical activities” is also under discussion. The draft laws also propose a new version of Art. 108 and 133 of the Tax Code of the Republic of Kazakhstan, provision of tax preferences for R & D expenditures.

However, the mechanism for the implementation of these legal provisions in the regulations and internal acts of CSR MF RK and practice of application of the norms of Tax Code, concerning the deductibility on R & D spending by district departments of CSR MF RK, requires further study.