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Entering the Kazakhstan Market for a Foreign Pharmaceutical Company: Registration, Taxes and Customs - FCHAIN

Entering the Kazakhstan Market for a Foreign Pharmaceutical Company: Registration, Taxes and Customs

For a foreign pharmaceutical company planning to enter the Kazakhstan market, it is crucial from the outset to choose the appropriate legal model of presence and establish a solid compliance framework. This includes selecting the proper form of registration (LLP / branch / representative office), opening a bank account, meeting licensing requirements and pharmaceutical circulation regulations, as well as addressing tax and customs obligations related to the import and sale of pharmaceutical products.

Mistakes at the initial stage — such as choosing an inappropriate form of presence, underestimating the risk of creating a permanent establishment, or incorrectly structuring VAT and withholding tax calculations — may lead to additional tax assessments, delays in product supply, and regulatory restrictions.

In this article, we systematically review the key practical issues involved in the “first step” for a foreign pharmaceutical company entering Kazakhstan: from the permissible scope of activities of a representative office and the registration of an LLP to the basic taxes applicable in 2026 and customs duties related to the import of pharmaceutical products.

 

Step-by-Step Guide: Entering the Pharmaceutical Market in Kazakhstan

Foreign pharmaceutical companies typically follow the following steps when entering the Kazakhstan market:

  1. Selecting the appropriate legal structure (LLP, branch, or representative office).
  2. Registering the company with the state authorities.
  3. Opening a local bank account.
  4. Obtaining pharmaceutical licenses and regulatory approvals.
  5. Registering pharmaceutical products with the competent authorities.
  6. Organizing import procedures and customs clearance.
  7. Setting up accounting, tax, and payroll compliance.

This structured approach helps foreign companies avoid regulatory and tax risks when entering the Kazakhstan pharmaceutical market. Further details on these steps are discussed below in this article.

 

  1. Can a Foreign Pharmaceutical Company Operate in Kazakhstan through a Representative Office?

Legal Status of a Representative Office in Kazakhstan

Under Article 43 of the Civil Code of the Republic of Kazakhstan, a representative office is defined as a separate subdivision of a legal entity established to represent and protect the interests of its parent company. A representative office does not constitute a separate legal entity and operates on behalf of the foreign company based on its internal regulations and a power of attorney.

A representative office in Kazakhstan does not have independent legal capacity. All rights and obligations arising from its activities are assumed by the parent company.

The permitted activities of a representative office are limited to representative and auxiliary functions, including:

  • negotiations with business partners;
  • interaction with government authorities and regulatory bodies;
  • marketing and market research activities;
  • support of contractual relationships;
  • other activities performed in the interests of the foreign parent company.

Transactions and other legally significant actions (including licensing procedures) must be performed by authorized representatives acting under a power of attorney in accordance with Article 167 of the Civil Code of the Republic of Kazakhstan.

However, if a foreign pharmaceutical company entering the Kazakhstan market intends to:

  • generate revenue in Kazakhstan,
  • conduct full commercial operations,
  • enter into contracts with local counterparties, or
  • obtain licenses for regulated pharmaceutical activities,

it will generally be required to establish a branch or register a local legal entity (LLP) in Kazakhstan.

 

Risk of Exceeding the Authority of a Representative Office

The powers of a representative office must be clearly defined in its internal regulations and the power of attorney issued by the parent company. Under Article 165 of the Civil Code of the Republic of Kazakhstan, a transaction concluded without proper authority or in excess of granted authority creates rights and obligations for the represented party only if it is subsequently approved.

The risk of exceeding authority arises where agreements are concluded without a valid power of attorney or where the representative office performs activities beyond the scope defined in its regulations. This may include activities related to the supply, sale, or import of goods. Such actions may result in civil law, tax, and regulatory consequences.

 

Additional Taxation of a Representative Office

Pursuant to Article 689 (1) of the Tax Code of the Republic of Kazakhstan, the net income of a non-resident legal entity derived from activities in Kazakhstan through a permanent establishment is subject to corporate income tax on net income at a rate of 15%.

 

  1. Establishing a Limited Liability Partnership (LLP) in Kazakhstan for Pharmaceutical Activities: 100% Foreign Ownership and a Non-Resident Director

Can a Foreign Pharmaceutical Company Own 100% of a Company in Kazakhstan?

Foreign pharmaceutical companies entering the Kazakhstan market commonly choose to establish a Limited Liability Partnership (LLP) as their local operating entity. An LLP is the most widely used corporate structure for foreign investors conducting business activities in Kazakhstan.

Under Article 33 of the Civil Code of the Republic of Kazakhstan, a legal entity is defined as an organization that has separate property and is liable for its obligations with such property. A legal entity may acquire rights and assume obligations in its own name, and may act as a claimant or defendant in court proceedings. A legal entity possesses independent legal capacity and operates independently from its founders.

According to Article 34 of the Civil Code, legal entities may be established in several organizational and legal forms provided by legislation, including a Limited Liability Partnership (LLP).

Where the founder of an LLP is a foreign legal entity, the Law of the Republic of Kazakhstan “On State Registration of Legal Entities and Registration of Branches and Representative Offices” requires submission of a number of documents to the state registration authority. These typically include:

  • an extract from the commercial or trade register of the country where the foreign company is incorporated;
  • corporate documents confirming the legal status of the foreign founder;
  • copies of identification documents of the ultimate beneficial owners;
  • documents confirming the authority of the person acting on behalf of the foreign company.

The Law of the Republic of Kazakhstan “On Limited and Additional Liability Partnerships” (the LLP Law) provides that participants of an LLP may be both individuals and legal entities, unless otherwise restricted by law. The legislation of Kazakhstan does not impose general restrictions on foreign companies acting as the sole participant of an LLP.

Therefore, a foreign company — including a pharmaceutical company incorporated in Latvia or another jurisdiction — may act as the sole shareholder (100% ownership) of a Kazakhstan LLP.

For many foreign pharmaceutical companies entering the Kazakhstan market, establishing an LLP is the preferred structure as it allows full operational activity, including licensing, import of pharmaceutical products, and local commercial operations.

 

Minimum Share Capital Requirements for an LLP in Kazakhstan

Under Article 33 of the Civil Code of the Republic of Kazakhstan, a legal entity is liable for its obligations with its own property. This implies the formation of charter capital (authorized capital) as the financial basis of the company’s activities.

According to Article 41 of the Civil Code, a legal entity operates on the basis of its charter, which must include, among other things, information about the amount of the company’s charter capital.

Article 23 of the Law of the Republic of Kazakhstan “On Limited and Additional Liability Partnerships” provides that the initial charter capital of a Limited Liability Partnership (LLP) must not be less than 100 Monthly Calculation Indexes (MCI), except in cases established for small business entities.

The classification of business entities is determined by Article 24 of the Entrepreneurial Code of the Republic of Kazakhstan and is based on:

  • the average annual number of employees, and
  • the annual income of the company.

Depending on these criteria, legal entities are categorized as micro, small, medium, or large businesses.

For small business entities, a preferential regime applies that allows the establishment of an LLP without complying with the general minimum threshold of 100 MCI for charter capital.

Therefore, when establishing an LLP with participation of a foreign company (for example, a Latvian pharmaceutical company), the required amount of charter capital should be determined taking into account the expected classification of the business entity.

 

Classification of Business Entities in Kazakhstan

According to Article 24 of the Entrepreneurial Code:

  • Microbusiness — up to 15 employees or annual income up to 30,000 MCI;
  • Small business — up to 100 employees and annual income up to 300,000 MCI;
  • Medium-sized business — up to 250 employees and annual income up to 3,000,000 MCI;
  • Large business — exceeding the above thresholds.

In 2026, 1 MCI equals KZT 4 325

 

Can the Director of an LLP in Kazakhstan Be a Non-Resident?

Under Article 37 of the Civil Code of the Republic of Kazakhstan, a legal entity acquires civil rights and assumes obligations through its governing bodies acting within the scope of their authority.

The Law of the Republic of Kazakhstan “On Limited and Additional Liability Partnerships” provides that the management of an LLP is carried out through its governing bodies, including the sole executive body (director). The legislation does not impose restrictions based on citizenship for individuals appointed to the position of director of an LLP.

Therefore, a foreign citizen may be appointed as the director of a Kazakhstan LLP.

However, the actual performance of work activities within the territory of the Republic of Kazakhstan is subject to migration and labor regulations. Depending on the circumstances, this may require obtaining the appropriate migration documents, including visas or other permits allowing a foreign national to legally stay and work in Kazakhstan.

 

Is a Local Representative Required?

In accordance with Articles 33 and 37 of the Civil Code of the Republic of Kazakhstan, as well as the provisions of the Law on LLPs, a legal entity operates independently through its governing bodies.

Neither the Civil Code nor the Law on LLPs establishes a mandatory requirement for a local shareholder or a local director when an LLP is fully owned by a foreign company.

Therefore, the presence of a local representative is not a legal requirement for the registration of an LLP with 100% foreign participation.

However, in practice, having a person located in Kazakhstan may be advisable to facilitate operational interaction with government authorities, banks, and other institutions.

 

Opening a Bank Account

As an independent legal entity, a Limited Liability Partnership (LLP) has the right to open bank accounts with banks operating in the Republic of Kazakhstan.

The procedure for opening bank accounts is regulated by rules approved by the National Bank of the Republic of Kazakhstan. At the same time, banks must comply with the requirements of the Law of the Republic of Kazakhstan “On Counteracting the Legalization (Laundering) of Proceeds from Crime and the Financing of Terrorism.”

As part of these procedures, banks conduct identification of the legal entity, its director and ultimate beneficial owners, including analysis of the ownership structure, sources of funds and the nature of the company’s intended activities.

Typically, when opening a corporate bank account, a bank may request the following documents and information:

  • company incorporation documents (charter and incorporation decision);
  • documents confirming the state registration of the legal entity;
  • documents confirming the authority of the director;
  • information on ultimate beneficial owners;
  • the group structure of companies;
  • a description of the planned activities and expected financial flows;
  • a lease agreement or documents confirming the registered address;
  • licenses or documents confirming the planned licensed activities.

It should be taken into account that banks have the right to refuse to open an account if the applicant does not meet internal compliance requirements or if the economic rationale of the client’s activities cannot be confirmed. Where the company has 100% foreign ownership, the scope of due diligence and compliance checks is typically more extensive.

 

Conclusion

The establishment of an LLP with foreign participation is fully permitted under the legislation of the Republic of Kazakhstan (Articles 33–43 of the Civil Code of the Republic of Kazakhstan; Law No. 220-I “On Limited and Additional Liability Partnerships”). A foreign company may act as the sole participant (100% ownership) of such an LLP.

 

  1. TAXATION

Value Added Tax (VAT)

The VAT rate applicable to the import of pharmaceutical products in Kazakhstan is:

  • 5% — starting from 1 January 2026
  • 10% — starting from 1 January 2027

 

VAT Exemption for the Import of Medicines

Starting from 1 January 2026, the import of certain medicines is exempt from import VAT if they are supplied within the framework of Kazakhstan’s public healthcare programs.

These include medicines supplied under:

  • the Guaranteed Volume of Free Medical Care (GVFMC) — a state-funded program providing basic medical services and medicines to the population;
  • the Mandatory Social Health Insurance system (MSHI) — Kazakhstan’s national health insurance system.

In addition, medicines used for the treatment of orphan diseases and socially significant diseases may also qualify for the exemption.

The list of medicines eligible for VAT exemption (the List) and the procedure for applying the exemption when importing pharmaceutical products (the Rules) are approved by:

  • Resolution of the Government of the Republic of Kazakhstan No. 1203 dated 31 December 2025, and
  • Article 479(17) of the Tax Code of the Republic of Kazakhstan.

One of the key conditions for applying the VAT exemption, according to the Rules, is the existence of a medicine supply agreement concluded within the GVFMC or MSHI programs.

Such supply agreements must be executed in accordance with Order of the Minister of Health of the Republic of Kazakhstan No. 110 dated 7 June 2023, which confirms that the medicines are supplied within the framework of the state healthcare procurement programs.

 

Conditions for Applying the Reduced VAT Rate

Therefore, if there is no supply agreement for medicines within the GVFMC and MSHI programs, import VAT on pharmaceutical products is payable at the reduced rate of 5%, provided that the following conditions are met:

  1. Inclusion of the medicines in the official List
    The medicines must be included in the List of medicines, medical devices, components of medical devices, as well as technical assistive (compensatory) devices, approved in accordance with the legislation of the Republic of Kazakhstan on social protection and applied to the taxable turnover from sales and imports as provided in Article 503(2)(1) of the Tax Code of the Republic of Kazakhstan.

The List currently includes 242 товарные позиции, each identified by their respective HS (Harmonized System) codes. It includes both finished pharmaceutical products and medical devices, as well as goods used in their production.

  1. Possession of a pharmaceutical or medical activity license
    The importer must hold a valid license for pharmaceutical or medical activities, or a notification confirming the commencement of activities related to wholesale distribution of medical devices.
  2. Registration of medicines in Kazakhstan
    The medicines must be registered in the Republic of Kazakhstan in accordance with applicable pharmaceutical regulations.
  3. Permit for the import of unregistered medicines
    In cases where unregistered medicines are imported, the importer must obtain a special permit issued in accordance with Order of the Minister of Health of the Republic of Kazakhstan No. KR DSM-237/2020 dated 8 December 2020.
  4. Confirmation of the intended use of goods
    The importer must obtain confirmation of the intended use of the goods, issued in accordance with Order No. 125-NQ dated 30 March 2023 of the Acting Deputy Prime Minister — Minister of Trade and Integration of the Republic of Kazakhstan.

If these conditions are not met, the reduced VAT rate does not apply, and the import of pharmaceutical products is subject to the standard VAT rate (currently 16% for import transactions under the general rule).

 

Payment of VAT on Imports

VAT on the import of goods from third countries (outside the Eurasian Economic Union – EAEU) into the territory of the Republic of Kazakhstan must be paid to the state budget at the stage of customs clearance, prior to the release of goods for domestic consumption, in accordance with the provisions of the Tax Code of the Republic of Kazakhstan.

Under Article 506 of the Tax Code of the Republic of Kazakhstan, the import of goods into the territory of Kazakhstan constitutes a taxable event for VAT purposes.

According to Article 509 of the Tax Code, VAT on imported goods is calculated and paid to the state budget when the goods are placed under the customs procedure of release for domestic consumption, unless otherwise provided by the Tax Code.

The VAT taxable base for imports, in accordance with Article 506 of the Tax Code, is determined based on:

  • the customs value of the goods;
  • the amount of import customs duties;
  • the amount of excise taxes (if applicable).

Accordingly, the VAT amount is calculated based on the aggregate value of the above components and must be paid prior to completion of customs clearance, except in cases where the VAT offset method provided for under Article 508 of the Tax Code of the Republic of Kazakhstan applies (subject to the relevant conditions).

 

Possibility of VAT Deferral

As of 2026, the deferral of VAT payment is not available for the import of medicines from third countries (outside the Eurasian Economic Union – EAEU) into the Republic of Kazakhstan.

The VAT offset mechanism provided under Article 508 of the Tax Code of the Republic of Kazakhstan applies only to specific categories of goods included in special lists and to VAT taxpayers referred to in Article 447(1)(1) of the Tax Code.

Medicines are not included in these lists, and therefore the VAT offset mechanism or VAT deferral at the customs stage does not apply to the import of pharmaceutical products.

Accordingly, when importing medicines into Kazakhstan in 2026, VAT must be paid in full at the customs clearance stage upon release of the goods for domestic consumption.

 

Corporate Income Tax (CIT)

Corporate Income Tax (CIT) is payable by:

  • legal entities that are residents of the Republic of Kazakhstan;
  • non-resident legal entities carrying out business activities in Kazakhstan through a permanent establishment or deriving income from sources within the Republic of Kazakhstan.

The standard CIT rate is 20% of taxable income, except for certain types of activities specified by law (Article 236 of the Tax Code of the Republic of Kazakhstan).

Corporate Income Tax arises when a company generates income from the sale of pharmaceutical products within the territory of the Republic of Kazakhstan.

The regulatory basis for taxation is Article 236 of the Tax Code of the Republic of Kazakhstan (2026). The tax base is determined taking into account allowable deductions and expenses related to the company’s business activities, in accordance with the provisions of the Tax Code.

Income is recognized based on accounting records, while expenses are deducted according to the list of allowable tax deductions established by the Tax Code (Article 257 of the Tax Code of the Republic of Kazakhstan) for the purpose of calculating taxable profit.

 

Dividends, Royalties and Services Provided by Non-Residents

Dividends, royalties and remuneration for services paid to non-residents of the Republic of Kazakhstan are subject to withholding tax at the source of payment in accordance with the provisions of the Tax Code of the Republic of Kazakhstan.

 

Services Provided by Non-Residents

Starting from 1 January 2026, income of non-residents from the provision of information processing, advertising, design, recruitment and similar services is recognized as income derived from sources within the Republic of Kazakhstan, regardless of the place where such services are actually performed.

Such income is subject to withholding tax at the rate of 20%, in accordance with Article 679 of the Tax Code of the Republic of Kazakhstan (2026).

Where remuneration for such services is paid to a non-resident, the Kazakhstan company is required to calculate, withhold and remit the tax to the state budget of the Republic of Kazakhstan.

 

Royalties

Income of a non-resident in the form of royalties (payments for the use of intellectual property rights, software, trademarks and other similar rights) is subject to withholding tax at the source of payment at the rate established by the Tax Code of the Republic of Kazakhstan (generally 15%, unless otherwise provided by specific provisions).

At the same time, payments for support services, technical assistance and similar services are not treated as royalties for tax purposes provided that such payments are clearly separated in the contract and supporting documents from the royalty payments.

If such separation is not made, the entire amount of the non-resident’s income may be classified as royalties and taxed accordingly at the applicable withholding tax rate.

 

Dividends

In accordance with Article 682 of the Tax Code of the Republic of Kazakhstan (2026), dividends paid to non-residents are subject to withholding tax at the following rates:

  • if the non-resident holds at least 25% of the participation interest in the capital of a Kazakhstan resident company, income within the threshold of 230,000 Monthly Calculation Indexes (MCI) is taxed at a 5% rate;
  • the amount exceeding this threshold is taxed at 15%;
  • in all other cases, the applicable rate is 15%.

 

Obligations of the Tax Agent

Withholding tax is deducted at the source of payment of income.

The obligation to calculate, withhold and remit the tax to the state budget rests with the Kazakhstan resident company paying income to the non-resident.

The tax agent is responsible for:

  • the correct qualification of the income (services, royalties, dividends);
  • the application of the appropriate withholding tax rate;
  • the timely payment of the tax to the state budget.

 

Application of International Tax Treaties

In accordance with Article 698 of the Tax Code of the Republic of Kazakhstan, the provisions of an international tax treaty providing for tax exemption or the application of a reduced tax rate may be applied provided that the non-resident submits to the tax agent a document confirming its tax residency (certificate of tax residency).

The Order of the Minister of Finance of the Republic of Kazakhstan No. 579 dated 6 October 2025 approved the list of countries with which the Republic of Kazakhstan has concluded and brought into force double taxation avoidance agreements (Double Taxation Treaties – DTTs).

 

Taxation of Certain Types of Income:

Services Provided by Non-Residents

Income derived from the provision of services by a non-resident is taxed as follows:

  • 0% — where a Double Taxation Treaty (DTT) applies and the non-resident does not have a permanent establishment in Kazakhstan;
  • where a permanent establishment exists, the income is taxed in Kazakhstan in accordance with the applicable tax rules.

Dividends

  • 10% — for residents of countries that have a Double Taxation Treaty with Kazakhstan, unless the applicable treaty provides for a different tax rate.

Interest and Royalties

  • When applying the provisions of a Double Taxation Treaty, the withholding tax rate generally does not exceed 10%, depending on the specific treaty provisions.

 

Procedure for Submitting a Certificate of Tax Residency

In accordance with Article 702 of the Tax Code of the Republic of Kazakhstan, the document confirming residency for the purposes of applying international double taxation treaties is an official document (certificate of tax residency) confirming that the recipient of income is a tax resident of a state that has concluded a relevant international tax treaty with the Republic of Kazakhstan.

Such a document may be submitted in the following forms:

  • the original certificate of tax residency issued by the competent authority of the foreign state;
  • a notarized copy of such document;
  • a printed copy of an electronic document published on the official website of the competent authority of the foreign state.

The signature and seal of the competent authority or the notary must be legalized or apostilled in accordance with the applicable procedures.

If the document is issued in a foreign language, it must be translated into Kazakh or Russian, and the translation must be notarized.

 

Deadlines for Submitting a Certificate of Tax Residency

The document confirming the tax residency of a non-resident must be submitted no later than one of the following dates (whichever occurs earlier):

  • by 31 March of the year following the tax period in which the income was paid or the unpaid amounts were recognized as deductible expenses;
  • no later than five business days before the completion of a tax audit concerning the withholding of income tax at the source of payment.

If income is paid on an annual basis, the certificate of tax residency must be submitted annually, for each tax period in which the obligation to withhold corporate income tax at the source of payment arises.

If the certificate of tax residency is not provided, the tax must be withheld in accordance with the domestic rates established by the Tax Code of the Republic of Kazakhstan.

 

  1. CUSTOMS

Customs Duties

Customs duties are calculated based on the customs value of the goods in accordance with the tariff rates established for the relevant HS (Harmonized System) code. The duty may be either fixed or ad valorem (percentage-based) depending on the category of goods.

The amount of the customs duty is included in the VAT taxable base in accordance with Article 506 of the Tax Code of the Republic of Kazakhstan.

Detailed information and current duty rates should be verified with customs brokers or on the official website of the Customs Committee of the Republic of Kazakhstan.

 

Customs Fees

The amount of the customs fee is determined annually by a resolution of the Government of the Republic of Kazakhstan approving the rates of customs fees collected by the state revenue authorities.

This provision is established by Resolution of the Government of the Republic of Kazakhstan No. 631 dated 2 August 2023 “On Amendments to Resolution of the Government of the Republic of Kazakhstan No. 171 dated 5 April 2018 ‘On Approval of the Rates of Customs Fees Collected by State Revenue Authorities’”, which approved the applicable rates of customs fees, including the customs declaration fee.

According to the annex to the above resolution, the customs fee for filing a customs declaration using a goods declaration amount to 6 Monthly Calculation Indexes (MCI).

Accordingly, for 2026, the fixed customs declaration fee for each customs declaration equals 6 MCI.

Further details on the amount and payment procedure for customs fees are recommended to be clarified with customs brokers or the Customs Committee of the Republic of Kazakhstan.

 

  1. FINAL CONCLUSION

The analysis shows that a foreign pharmaceutical company may carry out activities related to the import and distribution of medicines in the Republic of Kazakhstan, provided that it complies with the applicable legal requirements in the areas of licensing, pharmaceutical regulation, sanitary standards, and tax legislation.

From the perspective of the legal model of presence, Kazakhstan legislation allows foreign companies to operate either through a representative office of a foreign company or through a legal entity registered in the Republic of Kazakhstan.

While operating through a representative office is legally possible, this model is associated with higher administrative and tax risks, including the potential recognition of a permanent establishment, as well as a more complex licensing and regulatory administration process.

The most stable and practical model for organizing pharmaceutical activities is to operate through a Limited Liability Partnership (LLP), including a structure with 100% foreign ownership.

In order to legally import and wholesale pharmaceutical products, a company must obtain a pharmaceutical activity license, implement Good Distribution Practice (GDP) requirements, ensure that its premises comply with sanitary and epidemiological standards, follow the applicable rules for storage and transportation of medicines, and employ qualified pharmaceutical personnel.

In addition, the company’s activities will involve tax obligations, including corporate income tax, withholding taxes on payments to non-residents, as well as the payment of VAT and customs duties when importing medicines.

Thus, subject to compliance with the above requirements, the legislation of the Republic of Kazakhstan allows foreign pharmaceutical companies to establish a sustainable and legally compliant business model for the import and distribution of medicines within the country.

 

In the Next Article

In the next article, we will provide a detailed overview of licensing requirements for pharmaceutical companies in Kazakhstan.

 

FChain Kazakhstan – Expert Support for the Pharmaceutical Industry

Our team has many years of experience supporting pharmaceutical companies, importers of medicines and medical devices.

We provide comprehensive support in the following areas:

  • tax and legal consulting;
  • application of VAT benefits and exemptions;
  • support during tax audits and tax disputes;
  • optimization of supply structures and contractual arrangements.

Working with the pharmaceutical sector, we take into account the specific regulatory requirements of the industry and assist companies in building a sustainable and compliant operational model.

 

Regulatory Framework and Legal Sources

This article is based on the analysis of the following legislative acts and regulatory materials of the Republic of Kazakhstan:

  1. Civil Code of the Republic of Kazakhstan dated 27 December 1994 No. 268-XIII;
  2. Code of the Republic of Kazakhstan “On Public Health and the Healthcare System” dated 7 July 2020 No. 360-VI ZRK;
  3. Tax Code of the Republic of Kazakhstan dated 18 July 2025 No. 214-VIII;
  4. Law of the Republic of Kazakhstan “On Permits and Notifications” dated 16 May 2014 No. 202-V;
  5. Law of the Republic of Kazakhstan “On Counteracting the Legalization (Laundering) of Proceeds from Crime, Financing of Terrorism and Financing of the Proliferation of Weapons of Mass Destruction” dated 28 August 2009 No. 191-IV;
  6. Order of the Acting Minister of Justice of the Republic of Kazakhstan No. 66 dated 29 May 2020 “On Approval of the Rules for the Provision of Public Services in the Field of State Registration of Legal Entities and Registration of Branches and Representative Offices”;
  7. Law of the Republic of Kazakhstan “On Limited and Additional Liability Partnerships” dated 22 April 1998 No. 220-I;
  8. Law of the Republic of Kazakhstan “On State Registration of Legal Entities and Registration of Branches and Representative Offices” dated 17 April 1995 No. 2198 (as amended as of 30 November 2025).

 

Article prepared by:
Senior Accountant Nurgul Zhaylaubayeva
Senior Lawyer Sergey Gaidarov

6th of March 2026

 

VAT Exemption on the Import of Raw Materials for the Production of Medicines

 

📩 almaty@f-chain.com
📱 WhatsApp: +7 771 214 1820

 

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