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Customs administration
17 сентября 2026
Dialogue with business: round table with participants of foreign economic activity of Abai region

Today, under the chairmanship of the head of the Department of State Revenues for the region, Abai Ruslan Daniyarov, a round table was held with the participation of business representatives and participants in foreign economic activity (FEA).

The main topic of the meeting was the improvement of customs administration, digitalization of customs processes and the introduction of the National Integrated Platform "Keden."

Foreign economic activity participants shared their practical experience in the Keden information system, identified emerging work and technical issues, and also made proposals for improving customs clearance processes.

The Department's management took note of the proposals and wishes. On issues requiring a decision at the republican level, the relevant proposals will be sent to the higher authority for consideration.

During the meeting, business representatives openly discussed topical issues and exchanged views on improving customs administration.

The meeting participants thanked the management of the Department for organizing the Round Table and the opportunity to directly discuss topical issues of customs administration.

Open dialogue with business is an important tool for interaction and taking into account the practical needs of foreign economic activity participants, aimed at improving customs processes and creating favorable conditions for foreign economic activity.

Customs administration
19 августа 2026
Notification of arrival at the customs territory of the EAEU

The carrier is obliged to notify the customs authority of the arrival of goods into the customs territory of the EAEU by submitting documents and information (TTN and Invoice), or by submitting a document containing information about the registration number of preliminary information provided in the form of an electronic document transported by road within one hour from the moment of delivery of goods to the place of arrival, and in the case of delivery of goods to the place of arrival outside the working hours of the customs authority – within one hour from the time of the beginning of the work of the customs authority.

         On behalf of the carrier, documents and information may be submitted by a customs representative or other persons acting on behalf of the carrier.

         The date and time of notification of the arrival of goods into the customs territory of the EAEU are fixed by the customs authority in accordance with the Order of the Minister of Finance of the Republic of Kazakhstan dated 02/16/2018 No. 216 "On certain issues of arrival and customs transit of goods and vehicles".

        The registration number of the notification of arrival at the customs territory of the EAEU, as well as the date and time of registration, are affixed to the first sheets of transport (transportation) and commercial documents, or on a document containing information about the registration number of preliminary information provided in the form of an electronic document, which are certified by the signature and imprint of the personal numbered seal of an authorized official.

         The carrier (declarant), within three hours of the customs authority's working time from the moment of notification of the arrival of goods transported by road, is obliged to perform one of the customs operations related to:

         1) placing goods in temporary storage;

         2) customs declaration of goods;

         3) export of goods from the customs territory of the EAEU.

         Failure to notify the arrival of goods into the customs territory is subject to administrative liability in accordance with Article 524 of the Code of Administrative Offences of the Republic of Kazakhstan.

Tax administration
29 июня 2026
A nationwide campaign "Halyk Zangeri" was held.

On 06/24/2026, at 17:00 in the regional library named after Abai of the Department of Culture, Language development and archival affairs of the Abai region, a nationwide campaign "Halyk Zangeri" was held.

 

The event provided for the reception of citizens by the heads of law enforcement, state and local executive bodies, as well as free consultations of well-known lawyers, lawyers, notaries, bailiffs and other specialists in the field of jurisprudence in all regions of the region.

 

During this campaign, all citizens who applied for qualified assistance received comprehensive answers to their questions. The experts provided detailed explanations to the participants regarding relevant legal and practical aspects, which allowed the applicants to form a clear understanding of the situation and receive the necessary recommendations to resolve the issue.

 

Thus, the implementation of the nationwide campaign "Halyk Zangeri" allows providing targeted assistance to a large number of people in a live dialogue mode, thanks to which everyone who applies finds ways to resolve their current situation.

Customs administration
26 июня 2026
Starting from June 1, 2026, a confirmation system for waiting for goods will be introduced in the Russian Federation.

Құрметті тасымалдаушылар мен жүргізушілер!

2026 жылдың 1 маусымынан бастап Ресей Федерациясында тауарларды күтуді растау жүйесі (spot) енгізілді.

Тауарларды автомобиль көлігімен әкелу кезінде алушыға Ресей Федерациясында алдағы жеткізілім туралы құжатты алдын-ала рәсімдеп, QR кодын алу қажет.

QR коды жүргізушіде болуы және бақылаушы органдардың талабы бойынша көрсетілуі тиіс.

Расталған QR кодының болмауы Ресей Федерациясына кіруге және көлік құралын қайтаруға мүмкіндік бермейді.

Осыған байланысты, ұсынылады:

 spot шеңберінде ресімделген QR-кодтың болуын ресейлік алушыдан алдын ала нақтылау;

 өткізу пунктіне келгенге дейін QR кодын тексеріңіз;

 басып шығарылған немесе электронды түрде QR коды болуы керек;

 QR-кодтағы мәліметтерді тауарға ілеспе құжаттармен (тауар, саны, көлік құралы, алушы)салыстырып тексеру;

 құжаттарды дұрыс ресімдемеген кезде шекарадан өту уақытының ұлғаюын ескеру қажет.

Тасымалдауды жоспарлау кезінде көрсетілген өзгерістерді ескеруді және ресейлік тауар алушылармен алдын-ала өзара әрекеттесуді сұраймыз.

СПОТ туралы ақпаратты Ресей Федерациясының Қаржы министрлігінің ресми ресурстарынан толығырақ оқи аласыз (https://minfin.gov.ru/ru/press-center/?id_4=40307-prezident_rossii_podpisal_zakon_o_natsionalnoi_sisteme_podtverzhdeniya_ozhidaniya_postavki_tovarov_spot).

Tax administration
20 мая 2026
The Cassation Court for Administrative Cases of the Republic of Kazakhstan confirmed the legality of the additional charges of the Department of State Revenue for the Abai region in relation to a large subsurface user

The Cassation Court for Administrative Affairs of the Republic of Kazakhstan has issued a ruling on a landmark tax dispute between the Department of State Revenue for the Abai region and a major taxpayer for the extraction and processing of precious metals, JSC.

The Supreme Court fully supported the position of the state revenue authorities, annulling the previously issued acts of the lower courts in the satisfied part and making a new decision to dismiss the claim of the Joint-Stock Company. 

 

The background of the dispute and the position of the first instance

In 2024, the Department of State Revenue for the Abai region conducted a comprehensive unscheduled tax audit of the JSC's activities for 2021-2022. According to the results of the audit, the company accrued additional taxes and penalties, as well as reduced the amount of VAT, confirmed for refund from the budget, totaling more than 4.8 billion tenge. 

The basis for the charges were two key blocks of violations:

- Gold shortage: unjustified deduction of expenses for a large shortage of gold identified in 2021 without reflecting the results of the inventory in the tax statements. 

- Consulting services from a non-resident: unlawful deduction of expenses for consulting services provided by a Russian interconnected company, LLC, for CPN and VAT deduction.

 

The Specialized Interdistrict Administrative Court (SMAS) of the Abai region, and then the appeals board, recognized the requirements of the fiscal authority regarding accounting for the shortage of gold as legitimate. However, in terms of additional charges for consulting services, the courts sided with the taxpayer, considering that in order to exclude expenses from deductions, the tax authorities should have previously challenged the transactions in court.

Having considered the cassation appeal of the Department of State Revenue for the Abai region, the Court of Cassation for Administrative Cases concluded that the conclusions of the lower courts regarding the cancellation of additional fees for consulting services were erroneous. 

The Court of Cassation recorded important legal positions that are crucial for the administration of large taxpayers:

  • Powers of the tax authorities without invalidating transactions: The Court explicitly stated that the absence of a separate judicial act on invalidating the transaction does not prevent the tax authority from excluding costs from deductions and offsets. The fiscal authority evaluates the compliance of the submitted documents with the requirements of the legislation within the framework of its direct duties on tax control. 
  • Fictitious and framework-based nature of documentation: The analysis of contracts with LLC has shown their exceptionally general and framework-based nature. The acts of completed works and invoices submitted by JSC contained only the template wording "Consulting services" without detailing the types of work, volumes, time spent, tariffs and specific performers. The taxpayer could not prove the real connection of these multimillion-dollar expenses with income-generating activities. 
  • Hidden distribution of dividends: The Court of Cassation agreed with the qualification of the tax authority, which recognized these payments to a foreign company as a material benefit of an interconnected party. Since the reality of the services has not been confirmed, the transfer of 2.5 billion tenge was actually a hidden distribution of profits (dividends) in favor of the parent company with the resulting obligation to pay CPI at the source of payment. 

 

Regarding the shortage of gold, the cassation instance once again confirmed the correctness of the Department's actions: the fact of the loss of goods should be reflected in the period when the inventory is completed (2021), regardless of the progress of the criminal investigation and the identification of the perpetrators. 

 

The results of the review:

The Court of Cassation fully satisfied the complaint of the Department of State Revenue in the Abai region, restoring the legality of budget charges in full. 

The Department of State Revenue for the Abai region reminds that the tax accounting of large taxpayers should be strictly based on the principles of transparency, reliability and impeccable documentary evidence of the reality of each business transaction.

Anti-corruption issues
08 мая 2026
On holding a public discussion of the results of the internal analysis of corruption risks

The Department of State Revenue in the Abai region, in accordance with the Instruction on the implementation of TBN projects No. 4 «Prevention and Combating Corruption», in may 15, 2026, plans to hold a public discussion of the results of an internal analysis of corruption risks.

In this regard, all interested persons are kindly requested to take part in this event in may 15, 2026 at the address Semey city, Abai Square, 3.

In case of questions, please contact by phone +7 705 764 59 59

Tax administration
02 мая 2026
The main reform of the year: The New Tax Code of the Republic of Kazakhstan.

Friends, we are on the verge of major changes. The introduction of the new Tax Code is not just a cosmetic overhaul of the rules, but a complete "rewiring" of relations between the state and business.

We are figuring out what will change and what to prepare for now.

The main goal of the reform is the transition from punitive fiscal administration to a service model. This means that the tax officer should become an assistant, not just a supervisor.

Key innovations:

Simplification of regimes: Optimization of special tax regimes (SSR) so that businesses can grow without fear of falling out of bounds and being subject to huge taxes.

Differentiated rates: The introduction of different income tax rates depending on the priority of the industry.

Digitalization to the maximum: Even more automation and less paperwork. The integration of databases will make it possible to generate reports practically without the participation of an entrepreneur.

Tax incentives: Benefits for those who invest in the modernization of production and high technology.

Why is this necessary?

The new code aims to make the system fair and understandable. The fewer "gray areas" and more complex formulations there are, the more transparent the rules of the game are for all of us.

Important: The reform concerns everyone, from the self—employed to large corporations. Now is the ideal time to conduct an audit of your affairs and enter the new tax period prepared.

Tax administration
02 мая 2026
Key Changes to Property Tax for Legal Entities and Individual Entrepreneurs. Tax Reporting Procedures.

Starting from early 2026, legal entities and individual entrepreneurs (except those applying the special tax regime based on a simplified declaration) are exempt from the obligation to submit the Calculation of Current Payments (Form 701.01), provided the annual property tax amount does not exceed 300 MCI (1,297,500 tenge). These taxpayers are only required to submit the Declaration (Form 700.00) at the location of the taxable object no later than March 31 of the year following the reporting tax period. If the tax exceeds 300 MCI, the obligation to submit Form 701.01 remains in effect.

In the event of the acquisition or disposal of taxable objects during the tax period, an additional calculation must be submitted no later than ten calendar days before the next payment deadline, adjusting the current payment amounts and distributing them in equal installments over the remaining payment dates.

Starting from 2026, a regulation on the regular revaluation of taxable objects is introduced. Legal entities and individual entrepreneurs are required to conduct a revaluation of buildings and structures at least once every three years. This directly affects the tax base.

For taxable objects specified in subparagraphs 1), 3), 4), and 5) of paragraph 1 of Article 590 of the Tax Code belonging to legal entities and individual entrepreneurs, the tax base is the average annual book value of the taxable objects. This value is determined based on accounting records, taking into account any property revaluation performed. Such property valuation must be conducted at least once every three years.

For individual entrepreneurs who do not maintain accounting records or prepare financial statements, the tax base for taxable objects is: for the first three years after recognition as a taxable object—the total costs of acquisition, production, construction, assembly, installation, reconstruction, and modernization; for subsequent periods—the market value. Such valuation must be conducted at least once every three years as of January 1.

Tax administration
18 марта 2026
АНОНС

17 апреля 2026 года в г. Астана состоится конференция на тему: «Налоговое администрирование в соответствии с новым Налоговым кодексом».

Организатором мероприятия является Ассоциация Налогоплательщиков Нового Казахстана совместно с Министерством финансов Республики Казахстан и Комитетом государственных доходов Министерства финансов Республики Казахстан.

Дата: 17 апреля 2026 года

Время: 08.00-16.00

Место: г. Астана, отель Radisson Astana

Участвуют в работе конференции только ЧЛЕНЫ АННК И НАЛОГОПЛАТЕЛЬЩИКИ – ПО ПРИГЛАШЕНИЯМ!  по телефону +7 727 325 35 45, annk@annk.kz

Прямая трансляция будет доступна на сайте www.annk.kz, также на YouTube-канале КГД МФ РК kgd.gov.kz@salykgovkz 

Аккредитация СМИ по телефону +7 7172 71 81 93.

Tax administration
11 декабря 2025
"SmartFinance Expo 2026" Форумы: Қазақстан Республикасының Жаңа Салық кодексіндегі бағдары

"SmartFinance Expo 2026" Форумы: Қазақстан Республикасының Жаңа Салық кодексіндегі бағдары

“Шәкәрім Университеті” КЕАҚ алаңында жоғары оқу орнының оқытушылар құрамының, экономика факультетінің 3-4 курс студенттерінің, салық кеңесшілерінің және аутсорсингтік компаниялардың қатысуымен Форум өтті.

Абай облысы бойынша МКД спикері Тұрлыбекова Әсем салық жүйесін жеңілдетуге бағытталған бірқатар негізгі өзгерістерді атап өтті, оның ішінде: салық есептілігін 30% - ға қысқарту, салықтар санын 20% - ға төмендету, салық жеңілдіктерін оңтайландыру, сараланған ставкаларды енгізу, инвестициялық белсенділікті ынталандыру, жеке тұлғалардың объектілеріне салық салудағы оң өзгерістер және басқа да өзекті бағыттар. әкімшілендіру.

Семей қаласы бойынша МКБ өкілі Райымханов Дияз арнайы салық режимдері мен оларды қолдану шарттары бөлігіндегі өзгерістерді егжей-тегжейлі түсіндірді, сондай-ақ ҚҚС өзгерістері, салық ставкалары бойынша ақпарат берілді.

Жанды диалог барысында студенттер мен бизнес өкілдері өздерін қызықтырған сұрақтарын қойып, ҚҚС, ЖТС және салық заңнамасының басқа да аспектілері бойынша есепке қою сияқты маңызды тақырыптар бойынша құзыретті жауаптар алды.

Өзара іс-қимылдың бұл форматы салық сауаттылығын арттыруға ғана емес, сонымен қатар білікті мамандардың жаңа буынын қалыптастыруға да ықпал етті.

Студенттер өз кезегінде теориялық білімді практикада қолдануға, сарапшылардың пікірлерін тыңдауға және кәсіпкерлердің нақты салық міндеттерін жақсы түсінуге бірегей мүмкіндік алды.

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