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№ |
Question |
Answer |
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1. |
If the LLP provides an clarification on the cameral control notification, will this be considered as the execution of the notification?
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In accordance with paragraph 4 of Article 137 of the Tax Code of the Republic of Kazakhstan, if a taxpayer (tax agent) disagrees with the discrepancies flagged in a notification, they must submit written explanations to the issuing tax authority. These explanations must detail the grounds for the discrepancies and demonstrate that no violations of the tax legislation of the Republic of Kazakhstan have occurred, except for the specific cases stipulated in the first part of paragraph 6 of this Article. In case of agreement with the discrepancies indicated in the notification regarding the execution, the elimination by the taxpayer (tax agent) of the identified discrepancies in part and the presentation of an explanation of the absence of discrepancies in the remaining part shall be recognized. Currently, the centralization of cameral control is being considered, as well as the issue of full decryption of notification data, in addition, the issue of feedback from the taxpayer is being considered. Any explanation will be considered an execution. At the same time, we would like to draw your attention to the fact that inspections will be carried out through the risk management system.
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2 |
I want to rent out an apartment. Can I work as a self-employed? |
According to paragraph 2 of Article 718 of the Tax Code, for the purposes of this Code, individuals (not individual entrepreneurs) - citizens of the Republic of Kazakhstan, candace are recognized as self-employed, when they meet the following conditions: 1) perform one or more types of activities for which the application of a special tax regime for the self-employed is permitted. The list of activities for which the application of a special tax regime for the self-employed is permitted is approved by the Government of the Republic of Kazakhstan (№ 994 from 21 November 2025); 2) do not have employees; 3) whose income for a calendar month does not exceed 300 times the monthly calculation index effective on January 1 of the corresponding financial year. Thus, the List of types of activities for which the application of a special tax regime for the self - employed is permitted provides for renting out one's own property. Consequently, a taxpayer who has chosen the self-employed regime has the right to rent out their own apartment under the specified regime, subject to the established conditions. |
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3 |
What things do the tax authorities after receiving information from banking organizations? |
After receiving information from the second-tier banks, the state revenue authorities carry out activities in two stages. The first stage is informing the taxpayer: the second stage is control measures. Informing a taxpayer consists in sending an information message to the Taxpayer's Office on the receipt by an individual during each of three consecutive calendar months of funds from 100 or more different persons to a bank account not designated for business activities, with the amount of receipts for the specified period exceeding 12 times the minimum wage (MW). If the person is not registered as an individual entrepreneur or is an individual applying a special tax regime for the self-employed, then the income received must be reflected in the "Declaration of Income and Property" (TRF 270.00) for 2026 in the period from January 1 to September 15, 2027 and the individual income tax must be paid by September 25, 2027. If the person is an individual entrepreneur, then the income received must be reflected in the following tax reporting: - applying the generally established regime in the "Declaration on individual income tax on entrepreneurial activity" (TRF 220.00) for 2026 from January 1 to March 31, 2027 and pay individual income tax by April 10, 2027; - applying a special tax regime based on a simplified declaration in the "Declaration for taxpayers applying a special tax regime based on a simplified declaration" (TRF 910.00) for the first half of 2026 until July 1 to August 15, 2026 and pay individual income tax by August 25, 2026. Informing the taxpayer does not require a response.. Control measures include the conduct of desk control by tax authorities based on the study and analysis of tax reporting forms. Based on the results of cameral control, in case of discrepancies, in accordance with Article 137 of the Tax Code of the Republic of Kazakhstan, a taxpayer is notified of discrepancies identified by the results of desk control. The notification is executed by the taxpayer within 30 working days from the day following the day of its delivery. The execution of the notification is recognized as: submission of tax reports — in agreement with the identified discrepancies; Explanations are provided in case of disagreement with the identified discrepancies. If necessary, it’s recommend you to contact the contact center at 1414 or the state revenue authorities. |
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4 |
Is information on transfers made by an individual provided to the tax authorities, even if they are registered as an individual entrepreneur?
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Yes, information is transmitted to the state revenue authorities for all individuals who meet the established criteria. Regardless of whether they are officially registered as individual entrepreneurs, because the compliance monitoring process accounts for funds deposited into personal bank accounts that are not legally intended or designated for business activities. |
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5 |
In the event of technical failures, whether the taxpayer will be held administratively liable?
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In accordance with subparagraphs 8) and 8-1) of part one of Article 741 of the Code of the Republic of Kazakhstan on Administrative Offences, proceedings on an administrative offence case may not be initiated, and those already initiated shall be terminated, in the event that technical errors within the software are officially confirmed by the authorized body. When enforcing administrative liability measures, each case is evaluated on an individual basis. Upon formal confirmation of a technical error, liability measures shall not be applied.
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6 |
In case of failure to submit tax reporting, whether the taxpayer will be held administratively liable?
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According to the new Tax Code, if a taxpayer has indicated in the Taxpayer's office which reporting forms he will submit, if they are not submitted, the system will automatically generate zero reports, respectively, bringing to administrative responsibility is excluded. |
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7 |
A question regarding mobile transfers. In what cases do banks transfer information on mobile transfers of individuals to the tax authorities?
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In accordance with subparagraph 24) of paragraph 2 of Article 55 of the Tax Code of the Republic of Kazakhstan, banking institutions are required to provide information regarding the total funds transferred into an individual's bank account from other individuals, provided there are indicators of income derived from entrepreneurial activities. The transmission of the data is made only upon the fulfillment of the established criteria approved by Order No. 698 of the Minister of Finance of the Republic of Kazakhstan, dated November 12, 2025. Specifically, if an individual receives funds from 100 or more distinct persons into a bank account not designated for business activities during each of three consecutive calendar months, and the cumulative amount received exceeds 12 times the minimal wage, second-tier banks must transmit this information to the state revenue authorities.
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8 |
One of the most pressing issues today is the adjustment of VAT in the amount of 80% of the amount previously accepted for VAT offset when exporting agricultural products. Are there any plans to amend the relevant tax legislation governing this procedure in the near future?
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In accordance with subparagraph 7) of paragraph 2 of Article 484 of the Tax Code, the amount of input VAT previously taken into offset must be reduced for goods, works, and services including agricultural products, fish farming products, or commercial fisheries products that are subsequently utilized in taxable turnover subject to a zero percent rate. Pursuant to the paragraph 5 of the article 484, under the circumstances specified in subparagraph 7) of paragraph 2, the input VAT offset adjustment is calculated by reducing the previously claimed VAT by 80 percent specifically for agricultural products. It should be noted that the amount of VAT previously offset is subject to adjustment only when exporting agricultural products, including those that have undergone primary processing, that is, without changing its physico-chemical composition (for example, drying and sieving grain, peeling, etc.). When exporting agricultural products that have undergone deep processing (flour, cereals, etc.) no adjustment is applied to the amount of VAT previously included in the offset. Currently, this issue is under joint discussion with authorized state bodies, NCE Atameken and business within the Project Office for the Implementation of the new Tax Code, established under the Government of the Republic of Kazakhstan. A final decision on this issue has not yet been made.
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9 |
According to the pilot project of Taxfree, there are no clear rules whether Ust-Kamenogorsk is included in the pilot? |
Rules and deadlines for the implementation of a pilot project to compensate the amount of value-added tax to individuals who are citizens of foreign countries when exporting goods outside the customs territory of the Eurasian Economic Union, except for goods exported through the territories of the member States of the Eurasian Economic Union (tax free pilot project) approved by the Order of the Minister of Finance of the Republic of Kazakhstan dated June 4, 2026 No. 363. Paragraph 3 of the Rules defines he Taxi Free pilot project is being implemented in stationary retail facilities located in the cities of Almaty, Aktau, Aktobe, Atyrau, Astana, Balkhash, Karaganda, Kostanay, Pavlodar, Petropavlovsk, Semey, Taraz, Turkestan, Uralsk, Ust-Kamenogorsk (Katon-Karagai), Shymkent and the village of Burabai, Akmola region on the basis of an agreement on participation in the Tax Free pilot project concluded between the operator and the trading entity.
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