Dear Readers,
To implement the amendments to the Tax Code aimed at promoting scientific and scientific-technical activities, the Ministry of Science and Higher education approved a new procedure1 for providing notifications on expenses for research, scientific-technical, and experimental-design work (R&D). These notifications will serve to substantiate corporate income tax deductions and to obtain income tax benefits.
The order approves the following forms of notifications:
- For research work;
- For the creation of scientific centers;
- For scientific-technical and/or experimental-design work.
Scientific organizations, companies, and subsoil users (applicants) must submit their applications for notification through the automated information system of the National Center for State Scientific and Technical Expertise (NCSTE). The application must follow the approved form and include documents confirming the expenses for conducting R&D, creating scientific centers, or acquiring relevant services.
The order specifies the list of documents that applicants must submit to NCSTE to confirm their expenses. Notifications are issued based on the decision of the National Scientific Council, which convenes no more than once a month.
The received notifications, along with the other documents substantiating expenses for R&D and creation of scientific centers, will enable the applicants to claim for the corresponding tax deductions and tax benefits.
The order will come into force on 1 January 2025.
1 Order No. 507 of the Acting Minister of Science and Higher Education of the Republic of Kazakhstan On Approval of the Form, Deadlines, and Rules for Issuing Notifications to Individuals on Research Expenses for the Implementation (Acquisition) of Research Work Based on the Report on the Implementation of Research Work, Creation of a Scientific Center on Expenses for the Creation of Scientific Centers Based on the Report with an Act of Commissioning, Scientific-Technical and Experimental Design Work on Expenses for the Implementation (Acquisition) of Scientific-Technical and Experimental Design Work Based on the Report on the Implementation of Results of Scientific-Technical and Experimental Design Work with an Act of Implementation, dated 1 November 2024