🔷The Law of the Republic of Kazakhstan dated December 21, 2022 No. 165-VII ZRK amended the Tax Code on the calculation of individual income tax.
🔺Are not considered as an individual's income:
- compensation payments to employees in cases when their work takes place on the road, has a traveling nature, is associated with official trips within the serviced areas within the norms established by collective, employment contracts and (or) an act of the employer (introduced retrospectively from 01.01.2018);
- the cost of the uniform issued to the employee, if the legislation establishes the obligation to wear it and provide it by the employer (introduced from 01.01.2023);
- the amount of remuneration of the person who reported the facts of violation of the use of a cash register and equipment (device) intended for accepting payments using payment cards, in case of confirmation of such a fact (introduced from 01.01.2023).
▫️Income adjustment is made for the following income:
- income from value gains from the sale of shares of open and interval mutual investment funds (introduced from 01.01.2022);
- income in the form of subsidies from the budget to pay for rented housing in a private housing fund (introduced from 01.01.2022);
- compensation (premium) for deposits of individuals placed in the national currency (tenge) (valid from January 1, 2023 to January 1, 2025).
Read more on the website http://kgd.gov.kz/