TAX CODE OF THE REPUBLIC OF KAZAKHSTAN
Unofficial translation
Code of the Republic of Kazakhstan of July 18, 2025 № 214-VIII.
Unofficial translation
Footnote. Throughout the text:
the words "foreigner," "foreigners" have been replaced by the words "foreign citizen," "foreign citizens" respectively;
the word "tenge" has been replaced by the word "tenge";
the words “region, city of republican significance, capital”, “to regions, cities of republican significance, the capital”, have been replaced respectively by the words “the capital, oblast, city of republican status”, “the capital, oblasts, cities of republican status” pursuant to the Law of the Republic of Kazakhstan dated 11.06.2026 № 308-VIII (effective as of 01.07.2026)
GENERAL PART SECTION 1. GENERAL PROVISIONS Chapter 1. MAIN PROVISIONS
Article 1. Sphere regulated by this Code
This Code establishes the fundamental principles of taxation, regulates the power relations in the establishment, introduction, amendment, cancellation, calculation and payment of taxes and other mandatory payments to the budget, as well as public relations pertaining to the fulfillment of tax obligations.
Paragraph 1. Basic concepts used in this Code
Article 2. General provisions on basic concepts used for taxation purposes
Other special concepts and terms of the tax legislation of the Republic of Kazakhstan are used in the meanings defined in the corresponding articles of this Code.
Article 3. Concepts related to tax relations entities
Concepts related to tax relations entities:
1) organization body of the Astana International Financial Centre – a legal entity registered in accordance with the current law of the Astana International Financial Centre (hereinafter referred to as the AIFC), whose 50 or more percent of the shares (voting shares) are directly or indirectly held by the AIFC body.
Indirect ownership shall mean ownership of the AIFC body through another legal entity that is directly owned by the AIFC body;
2) banking organization – a second-tier bank, the Development Bank of Kazakhstan and an organization performing certain types of banking operations established in the Republic of Kazakhstan;
3) non-resident legal entity – an organization established under the legislation of a foreign state, with the exception of an organization, whose place of effective management (location of the actual management body) is in the Republic of Kazakhstan.
A non-resident legal entity also means a company, partnership, organization or other corporate entity created under the laws of a foreign state, which are considered as independent legal entities regardless of whether they have the status of a legal entity of the foreign state where they are created;
4) an organization vested with functions for the sale of property restricted in disposal (pledged) - a legal entity assigned by the authorized body in the sale of property restricted in disposal and (or) pledged in accordance with this Code of the taxpayer (tax agent) and (or) a third party;
5) a legal entity that was previously a bank - a legal entity that was previously a bank, which was restructured by a court ruling, whose more than 90 percent of the voting shares as of December 31, 2013 belonged to the national management holding;
6) a private practice owner - a private notary, private bailiff, lawyer, professional mediator;
7) an individual – a citizen of the Republic of Kazakhstan, a foreign national, a kandas or a stateless person;
8) an employee:
an individual who is in an employment relationship with an employer and directly performs work under an employment agreement (contract);
civil servant;
member of the board of directors or other management body of the taxpayer that is not the highest management body, with the exception of civil servants;
a foreign national or stateless person, provided for work under a contract for the provision of personnel by a non-resident, whose activities do not constitute a permanent establishment, to a resident or other non-resident, operating in the Republic of Kazakhstan through a permanent establishment;
9) legal entity - a resident legal entity, a non-resident legal entity;
10) a structural subdivision of a legal entity - a branch, a representative office;
11) a foreign company operating through an Internet platform in the territory of the Republic of Kazakhstan - a non-resident legal entity selling goods and (or) providing services through an Internet platform in the territory of the Republic of Kazakhstan;
12) a resident legal entity - an organization created under the legislation of:
the Republic of Kazakhstan;
a foreign state, whose place of effective management (location of the actual management body) is in the Republic of Kazakhstan;
13) tax agent - an individual, sole proprietor, private practitioner, legal entity, structural subdivision of a legal entity, an Internet platform operator, which in the cases and manner established by this Code are recognized as a tax agent;
14) taxpayer - an individual, structural subdivision of a legal entity that is a payer of taxes and other mandatory payments to the budget;
15) taxpayer subject to tax monitoring - a participant in horizontal monitoring, a participant in monitoring of large taxpayers;
16) person - an individual, a legal entity;
17) the registering authority — authorized state bodies and the State Corporation Government for Citizens (hereinafter referred to as the State Corporation) that perform state registration (re-registration) of legal entities and record registration (re-registration) of their branches and representative offices and (or) taxable items and taxation-related items, including:
real estate titles;
pledge of movable property and mortgage of a vessel;
radio-electronic means and high-frequency devices;
space objects and rights thereto;
vehicles;
medicines and medical devices;
rights to works and related rights objects, license agreements for the use of works and related rights objects;
also, registration of mass media;
18) authorized state bodies - state bodies of the Republic of Kazakhstan, with the exception of tax authorities and local executive bodies, exercising management in a separate sector or public administration area, including calculation and (or) collection of other mandatory payments to the budget;
19) the authorized body - a state body exercising management in ensuring the receipt of taxes and other mandatory payments to the budget;
20) participant in monitoring of large taxpayers - a taxpayer on the list of participants in monitoring of large taxpayers, approved by the authorized body.
Article 4. Concepts related to taxes and other payments
Concepts related to taxes and other payments:
1) social payments - mandatory pension contributions, mandatory occupational pension contributions, mandatory employer pension contributions, social deductions paid in accordance with the Social Code of the Republic of Kazakhstan, deductions and contributions for mandatory social health insurance paid in accordance with the Law of the Republic of Kazakhstan On Mandatory Social Health Insurance;
2) other mandatory payments to the budget (hereinafter referred to as payments to the budget) - mandatory deductions of money to the budget in the form of fees, charges, duties, with the exception of customs payments, made in the amounts and cases established by this Code;
3) tax - a mandatory monetary payment to the budget legislatively established unilaterally by the state, with the exception of cases provided for by this Code, made in a certain amount, irrevocable and gratuitous in nature.
Article 5: Concepts related to tax arrears
Concepts related to tax arrears:
1) arrears – calculated and charged amounts of taxes and payments to the budget not paid on time, as well as advance and current payments on them, with the exception of amounts reflected in the notification of the tax audit results, during the appeal period in accordance with the procedure established by the legislation of the Republic of Kazakhstan in the contested part;
2) penalties - monetary amounts calculated as a multiple of the base rate of the National Bank of the Republic of Kazakhstan (hereinafter referred to as the National Bank), effective for each day of delay, and charged on:
the amount of tax and payment to the budget not paid by the taxpayer (tax agent) on time, including advance and (or) current payment, starting from the day following the due date of the tax obligation to pay, including the day of payment to the budget;
the amount of paid and (or) overpaid tax, payment to the budget and (or) the amount of excess value added tax on which the tax authority has violated the deadline for the offset and (or) refund under the taxpayer's tax application, starting from the day following the day of the end of the deadline for the offset and (or) refund, including the day of refund.
The multiplicity of the National Bank's base rate under this subparagraph shall be:
0.65 - for a horizontal monitoring participant;
1.25 - for other taxpayers (tax agents).
3) tax debt - the amount of arrears, unpaid amounts of penalties and fines.
The tax debt shall not include the amount of penalties reflected in the notification of the tax audit results, as well as the amount of fines reflected in the decision on imposing an administrative penalty, during the appeal period in the manner determined by the legislation of the Republic of Kazakhstan, in the contested part;
4) maximum amount of tax debt- the amount of tax arrears established by the authorized body, in the excess of which the tax authority applies the method of securing the tax liability and (or) the measure of enforced tax arrears collection provided for in Articles 86 and 87 and Articles 185, 186, 187, 188 and 189 of this Code to a taxpayer - a legal entity, a structural subdivision of a legal entity, a non-resident operating in the Republic of Kazakhstan through a permanent establishment, a sole proprietor, a private practitioner.
The maximum amount of tax debt is determined in the amount of at least 20 times the monthly calculation index effective as of January 1 of the corresponding financial year, separately for each method of securing a tax liability and (or) each measure of compulsory collection of tax debts.
Article 6. Concepts related to the procedure of calculation, payment of taxes and payments to the budget
Concepts related to the procedure of calculation, payment of taxes and payments to the budget:
1) special tax regime - the procedure for calculation, payment of certain taxes and payments to the budget, as well as submission of tax reporting on them for certain categories of taxpayers, different from the generally established taxation procedure, provided that the taxpayer complies with the conditions established by this Code;
2) the generally established taxation procedure - the basic procedure of calculation, payment of taxes and payments to the budget, established by the Special Part of this Code.
Article 7. Royalty
1) the right to use subsoil in the process of extraction of minerals and processing of technogenic formations;
2) the use of or the right to use copyrights, drawings or models;
3) the use of or the right to use patents, trademarks or other similar rights;
4) the use of or the right to use software, including services for updating the version of such software, excluding versions intended to correct errors, defects, and make modifications to such software that are not related to the development of software;
5) use of know-how.
"Know-how" is confidential information of a technical, technological, organizational or other nature that has commercial value and is used in professional or business activities;
6) use of or right to use films, videos, sound recordings or other recording media;
7) use of or right to use commercial, research and (or) industrial equipment, including sea vessels or aircraft (except for vessels leased under demise-charter agreements).
Article 8. Concepts related to certain types of services and transactions
Concepts related to certain types of services and transactions:
1) information processing services - services for collecting and summarizing information, systematizing information arrays (data) and (or) providing the user with the information processing results, including rating services.
In this case, rating services are understood to mean analysis and assessment services that display a numerical or ordinal indicator of the importance or significance of a certain object or phenomenon;
2) design services - services for designing artistic forms, the appearance of products, building facades, interiors; styling design;
3) engineering services - engineering and consulting services, research, design and engineering, calculation and analytical work, preparation of feasibility studies for projects, development of recommendations in the field of organizing production and management, sales of products;
4) online medium - an online store and (or) trading platform intended for the sale of goods, provision of services, offers to provide services through the public telecommunications network and the Internet, including intermediary services to enable the sale and provision of services, order placement and payment to other persons by providing access to the online store and (or) trading platform;
5) consulting services - services on provision of explanations, recommendations, advice and other forms of consultations, including identification and (or) assessment of problems and (or) opportunities of a person in order to address managerial, economic, financial, investment matters, including issues of strategic planning, organization and doing business, personnel management;
6) marketing service - any paid service related to:
research, analysis, planning, forecasting in the sphere of production and (or) circulation of goods, works, services in order to determine measures to create better economic conditions;
a set of measures and solutions aimed at promoting goods, works, services or a brand, attracting a target audience, increasing sales, achieving established indicators and (or) sales goals;
7) sales:
shipment and (or) transfer of goods or other property, performance of works, provision of services for the purpose of sale, exchange, gratuitous transfer;
transfer of property under a leasing agreement;
transfer of pledged goods to the pledgee in the event of default by the debtor of the obligation secured by the pledge;
8) e- trade in commodities –business activity on sale of commodities to individuals, carried out via an Internet platform;
9) import of goods – importation of goods:
to the customs territory of the Eurasian Economic Union (hereinafter referred to as the EAEU), carried out in accordance with the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan;
to the territory of the Republic of Kazakhstan from the territory of another state – a member of the EAEU;
10) electronic services– services provided via an Internet platform.
Article 9. Concepts related to gratuitous conveyance of property
Concepts related to gratuitous conveyance of property:
1) a grant - property provided on a gratuitous basis to achieve specific goals (objectives):
by states, governments of states - the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, individuals, and legal entities;
by international and state organizations, foreign and Kazakhstan non-governmental public organizations and foundations whose activities are charitable and (or) international and do not contradict the Constitution of the Republic of Kazakhstan, included in the list established by the Government of the Republic of Kazakhstan based on the conclusions of state bodies - the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, individuals, and legal entities;
by foreign nationals or stateless persons- to the Republic of Kazakhstan and the government of the Republic of Kazakhstan;
2) humanitarian aid - property provided on a gratuitous basis to the Republic of Kazakhstan in the form of food, consumer goods, machinery, equipment, medical drugs and devices, other property sent from foreign countries and international organizations to improve living conditions and everyday life of the population, as well as prevention and elimination of social, natural and man-made emergencies, distributed by the Government of the Republic of Kazakhstan through authorized organizations;
3) sponsorship - property provided on a gratuitous basis for the purpose of disseminating information about the person providing this assistance:
to individuals in the form of financial (except social) support for participation in competitions, contests, exhibitions, shows and development of creative, scientific, scientific-technological, inventive activity, improvement of education and sportsmanship;
to non-profit organizations for the implementation of their statutory objectives;
4) social support of an individual - gratuitous transfer by a tax agent for a year of property within 647-fold amount of the monthly calculation indicator, effective as of the corresponding fiscal year start, to an individual, referred to a separate category of such individuals, entitled to social protection under the legislation of the Republic of Kazakhstan.
The list of separate categories of individuals, provided for by part one of this subparagraph, shall be approved by the central authorized state planning body in coordination with the authorized body and the central executive body in the population social welfare;
5) charitable assistance - property provided on a gratuitous basis:
in the form of sponsorship;
in the form of social support to an individual;
to an individual affected by an emergency situation;
to a non-profit organization in order to support its statutory activities;
to an organization operating in the social sphere;
to a specialized organization of persons with disabilities in accordance with the Social Code of the Republic of Kazakhstan.
Article 10. Concepts related to subsoil use
Concepts related to subsoil use:
1) a subsoil use contract is an agreement between a competent body or an authorized body for subsoil exploration or a local executive body of the capital, oblast, city of republican status in accordance with the jurisdiction, established by the legislation of the Republic of Kazakhstan on subsoil and subsoil use, and an individual and (or) legal entity for the exploration, extraction, combined exploration and production of minerals or construction and (or) operation of underground structures, unrelated to exploration and (or) extraction, or for state geological exploration of subsoil resources.
Subsoil use contract also includes subsoil use licenses and other types of granting of subsoil and (or) water use rights under the legislation of the Republic of Kazakhstan.
The terms “exploration contract”, “production contract”, “combined exploration and production contract” and “exploration or production license” used in this Code are identical to the term “subsoil use contract”, the term “exploration and production contract” is identical to the term “combined exploration and production contract”;
2) subsoil users - individuals or legal entities entitled to conduct subsoil use operations, including oil operations, and (or) water use on the territory of the Republic of Kazakhstan under the laws of the Republic of Kazakhstan.
In this case:
subsoil use operations are recognized as works related to the geological study of the subsoil, exploration and (or) extraction of minerals, including those related to exploration and extraction of groundwater, therapeutic mud, exploration of subsoil for wastewater discharge, as well as construction and (or) operation of underground structures unrelated to exploration and (or) extraction;
oil operations are recognized as works on exploration, production of hydrocarbons, construction and (or) operation of necessary technological and production facilities;
3) non-contractual activities - activities of a subsoil user not expressly provided for by the provisions of a subsoil use contract, any other activities;
4) contractual activities - activities of a subsoil user carried out under a subsoil use contract;
5) hydrocarbon preparation - a set of technological processes for the preparation of hydrocarbons, including collection, delivery for preparation, delivery of well fluid to metering units, degassing, dehydration, desalination, stabilization, demercaptanization;
6) recipient on behalf of the state - a legal entity determined by the Government of the Republic of Kazakhstan, acting on behalf of the state as a recipient of minerals transferred in kind by a subsoil user in fulfillment of a tax obligation under the tax legislation of the Republic of Kazakhstan and (or) production sharing agreements (contracts), a subsoil use contract approved by the President of the Republic of Kazakhstan, provided for in Article 755 of this Code;
7) mineral stock - a part of the subsoil (rock, ore raw materials, etc.) extracted to the surface containing a mineral (minerals), excluding dilution;
8) primary processing (beneficiation) of mineral raw materials - a type of mining activity that:
includes on-site collection, crushing or grinding, classification (sorting), briquetting, agglomeration and enrichment by physical and chemical methods (without qualitatively changing the mineral forms of minerals, their aggregate-phase state, crystal-chemical structure);
may include processing technologies that are special types of work on the extraction of minerals (underground gasification and smelting, chemical and bacterial leaching, dredging and hydraulic development of placer deposits);
9) operator – a legal entity created or determined in accordance with the laws of the Republic of Kazakhstan by subsoil users carrying out subsoil use operations, as part of a simple partnership (consortium) under a production sharing agreement (contract);
10) extraction - the entire complex of works (operations) directly related to the extraction of hydrocarbons, minerals or solid minerals from the subsoil to the surface and (or) separation of minerals from their occurrence, including from technogenic mineral formations, also related to the withdrawal of underground water;
11) minerals – natural mineral formations, hydrocarbons and underground waters contained in the subsoil, also natural mineral formations and organic substances containing useful components, the chemical composition and physical properties of which enable their use in the material production and (or) consumption, and (or) other needs directly or after processing.
Article 11. Concepts related to the taxpayer (tax agent) location
The following places shall be recognized as the taxpayer (tax agent) location, depending on the categories of the entity including the taxpayer (tax agent):
1) place of residence of an individual - place of registration of a citizen in accordance with the legislation of the Republic of Kazakhstan in the field of population migration;
2) place of residence of a citizen of the Republic of Kazakhstan residing outside the Republic of Kazakhstan who does not have a place of registration in the Republic of Kazakhstan - the place of last registration of the citizen in the Republic of Kazakhstan in accordance with the legislation of the Republic of Kazakhstan in the field of population migration;
3) location of a sole proprietor and a private practitioner - the place of predominant realization of their activity declared at tax registration in the Republic of Kazakhstan;
4) location of a resident legal entity, its structural subdivision, structural subdivision of a non-resident legal entity - location of its permanent body entered in the National Register of Business Identification Numbers upon registration in the Republic of Kazakhstan;
5) location of a non-resident legal entity operating through a permanent establishment without opening a structural subdivision - the place of activities in the Republic of Kazakhstan, declared at the tax registration in the Republic of Kazakhstan;
6) location of a legal entity established under the legislation of a foreign state, whose place of effective management is in the Republic of Kazakhstan - the location of the actual management body in the Republic of Kazakhstan, determined by the meeting of the Board of Directors or similar management body, declared at the tax registration in the Republic of Kazakhstan and indicated in the corresponding minutes of the management body;
7) the place of stay of a foreign national or stateless person is the place of temporary stay of the foreign national or stateless person, declared during state registration in the Republic of Kazakhstan;
8) the place of stay of a foreign national or stateless person, not residing in the Republic of Kazakhstan, who has a tax liability to pay individual income tax on the income, received from sources in the Republic of Kazakhstan from a person, who is not a tax agent, is the place of residence (location) of the person, paying income to such foreign national or stateless person from sources in the Republic of Kazakhstan.
Article 12. Remuneration
1) fees on loans (credits, micro-loans);
2) fees on a financial leasing agreement;
3) fees on a deposit;
4) fees on an accumulative insurance agreement;
5) fees on a promissory note;
6) fees on repo transactions;
7) fees on debt securities;
8) fees on Islamic lease certificates;
9) fees under a bank account agreement.
1) the lender;
2) a legal entity specified in the Laws of the Republic of Kazakhstan “On Banks and Banking Activity in the Republic of Kazakhstan” and “On Microfinance Activity” to which the right of claim under a credit (loan, microcredit) was assigned;
3) a person who is an interrelated party to the borrower.
The following shall not be remuneration on credits (loans, micro-loans):
1) the amount of credit (loan, microcredit) to be paid (received);
2) adjustment (indexation) of the amount of the credit (loan, microloan) payable (received) in tenge, due to changes in the exchange rate;
3) fees on money transfer by second-tier banks.
1) to the lessor;
2) to a person who is an interrelated party for the lessee.
The following shall not be remuneration under a financial leasing agreement:
1) the value at which such assets are received (transferred) into financial leasing;
2) payments in connection with changes in the amount of lease payments when applying a coefficient (index) in accordance with the terms of the financial leasing agreement.
1) to the depositor;
2) a person who is an interrelated party for the person who accepted the deposit.
At the same time, the deposit amount shall not be the deposit remuneration.
1) to the insurer;
2) to a person who is an interrelated party for the policyholder.
The amount of the sum insured shall not constitute remuneration under the endowment insurance contract.
1) to the debt securities holder;
2) a person who is a related party to the person paying remuneration.
1) to the promissory note holder;
2) to a person who is an interrelated party to the promissory note holder.
At the same time, the amount specified in the promissory note shall not be remuneration under the promissory note.
Article 13. Dividends
1) dividends from income distribution;
2) constructive dividends.
1) in the form of net income or a part thereof payable on shares, including shares being the underlying assets of depositary receipts;
2) payable on units of a mutual investment fund, except for income on units when they are redeemed by the fund's management company;
3) in the form of net income or part thereof distributed by a legal entity among its founders, participants;
4) payable on Islamic participation certificates;
5) from the distribution of assets in the event of liquidation of a legal entity or reduction of the authorized capital, as well as repurchase by a legal entity from the founder, participant of an equity interest or part thereof in this legal entity, repurchase by the issuing legal entity from a shareholder of shares issued by this issuer, upon the withdrawal of a lawyer who is a partner of a law firm from such law firm, termination of legal practice through such a law firm or liquidation of a law firm;
6) in the form of an increase in a contribution to the authorized capital of a legal entity by increasing the amount of the authorized capital of the legal entity at the expense of the equity of such legal entity, except:
additionally paid-in capital in the form of an excess of the value of assets received by the issuer from the placement of shares issued by it over the nominal value of such shares;
additional contributions of a participant of a legal entity to the property of such legal entity;
revaluation surplus.
1) received by a shareholder, participant, founder or an interconnected party from a legal entity, arising from the adjustment of taxable items and (or) items related to taxation, made in cases and in accordance with the procedure established by the legislation of the Republic of Kazakhstan on transfer pricing.
When calculating this income, the interrelated parties shall be determined in accordance with the legislation of the Republic of Kazakhstan on transfer pricing;
2) received by a shareholder, participant, founder or their related party from a legal entity in the form of:
value of expenses or liabilities unrelated to business activities of the legal entity arising from its shareholder, participant, founder or their related party to a third party, repaid by the legal entity without its reimbursement by the shareholder, participant, founder or their related party to the legal entity;
any property and material benefit provided by a legal entity to its shareholder, participant, founder or their related party, except for employee income and income from the sale of goods, works, services.
For the purposes of part one of this subparagraph, related parties shall be defined in accordance with Article 14 of this Code.
Income received by a shareholder, participant, founder or their related party from a legal entity in the form of royalties for the use or rights to use patented industrial property objects in commercial activities shall not be recognized as constructive dividend.
I = Vr – Ap,
where: I – is income from the distribution of assets;
Vr – the book value of assets (to be) received by a shareholder, participant, founder, partner of a law firm upon the distribution of assets, including those (to be) received in return for previously contributed ones, at the date of transfer, (to be) stated in the accounting records of the transferring party, without revaluation and depreciation;
Ap: - is the amount of paid-in authorized capital attributable to the number of shares for which the assets are distributed, taking into account additionally paid-in capital in the form of an excess of the value of the assets received by the issuer from the placement of its issued shares over the par value of such shares;
the amount of the paid-in authorized capital attributable to the participation share, to which the assets are distributed, taking into account additional contributions of a participant of a legal entity to the assets of such legal entity and increase in the amount of the authorized capital at the expense of the legal entity’s equity capital, but not exceeding the initial value of such participation share, in the manner determined by this Code, of the participant in whose benefit the assets are distributed;
the value of the assets transferred by a lawyer who is a partner of a law firm into the ownership of such a law firm.
Article 14. Interrelated parties
1) one person is recognized as an affiliate of another person in accordance with the laws of the Republic of Kazakhstan;
2) one person is a major participant in another person;
3) persons are bound by an agreement under which one of them has the right to determine decisions made by the other;
4) the legal entity is controlled by a major shareholder, major participant or official of another legal entity;
5) a major shareholder, major participant or official of one legal entity is a major shareholder, major participant or official of another legal entity;
6) the legal entity together with another legal entity is controlled by a third party;
7) the person jointly with its affiliated persons holds, uses, disposes of ten or more percent of participation interests of the legal entity or legal entities specified in subparagraphs 2) - 6) of part one of this paragraph;
8) an individual is an official of a legal entity specified in subparagraphs 2) - 7) of part one of this paragraph, except for an independent director of a joint stock company;
9) an individual is a spouse, close relative or an in-law (brother, sister, parent, son or daughter of a spouse of a major participant or an officer of a legal entity.
A major participant for the purposes of this paragraph shall mean a participant whose share in the assets of a legal entity, except for joint-stock companies, is ten and more percent.
Control over a legal entity shall mean the ability to determine decisions made by the legal entity.
Article 15. An organization engaged in social sphere
1) medical services, including those provided as a package, in accordance with the legislation of the Republic of Kazakhstan by a healthcare entity licensed for medical activity;
2) services in education:
provided under licenses for educational activities;
preschool education and training;
additional education provided by an educational organization licensed for educational activities;
3) scientific and (or) scientific-technological activity (including scientific research, use, including realization, of intellectual property objects), carried out by scientific and (or) scientific-technological activity entities, accredited by the authorized body in the field of science.
The income specified in part one of this subparagraph shall also include the income of scientific and (or) scientific-technological entities, accredited by the science authority, in the form of funding for the establishment of scientific centers under research universities;
4) sport activities;
5) culture activities carried out by cultural organizations;
6) provision of services on conservation of historical and cultural heritage sites included in the State List of Historical and Cultural Monuments in accordance with the legislation of the Republic of Kazakhstan (except for dissemination of information and propaganda);
7) provision of assistance to persons (families) recognized to be in need of special social services;
8) library services;
9) activity of autonomous educational organizations:
on the following education levels established by the laws of the Republic of Kazakhstan: elementary school (including preschool education and training), basic school, high school, post-secondary education, higher education, postgraduate education;
on additional education;
scientific-technological, innovative, research activity (including fundamental and applied scientific research).
1) income in the form of gratuitously received property (including charitable and sponsorship assistance);
2) admission fees, membership fees and other receipts on a gratuitous and non-refundable basis from a founder, participant, member;
3) remunerations on deposits;
4) excess of the amount of positive exchange rate difference over the amount of negative exchange rate difference.
Article 16. Agricultural cooperative
1) production of agricultural output (except for excisable products) and their sale;
2) procurement, storage and sale of agricultural output produced by members of such a cooperative;
3) processing of agricultural products (except for excisable products) of own production and (or) produced by members of such a cooperative, as well as sale of products obtained through such processing;
4) performance of work and provision of services for members of such a cooperative for the purpose of production and processing of own-produced agricultural products, including auxiliary work and services;
5) sale of products to members of such a cooperative for the purpose of production and processing of own- produced agricultural output.
The list of goods, works, and services provided for in subparagraphs 4) and 5) of part one of this paragraph shall be approved by the authority in agro-industrial complex development in agreement with the central authorized state planning body.
The requirement of the first part of this paragraph shall not apply to agricultural cooperatives producing beekeeping products, as well as the processing and sale of the said products of their own production.
Article 17. Participant in Astana Hub
1) is incorporated in the Astana Hub autonomous cluster fund as a participant in accordance with the legislation of the Republic of Kazakhstan on innovation clusters;
2) at least 90 percent of the total annual income of such a legal entity consists of income from priority activities in the information and communication technologies;
3) in the case of the production and sale of goods, such goods meet the criteria for own production.
When determining the income referred to in subparagraph 2) of the first part of this paragraph, the following income shall also be accounted if it is related to the receipt of income from priority activities in the information and communication technologies:
income in the form of property received free of charge,
interest on deposits,
excess of positive exchange rate differences over negative exchange rate differences,
income from doubtful pledges, including penalties and fines on such pledges.
Article 18. Concepts related to securities
Concepts related to securities:
1) debt securities – securities certifying the issuer's (debtor's) obligation to pay the principal debt amount under the terms of the issue of such securities, including government securities and bonds;
2) discount on debt securities (hereinafter referred to as discount) – the positive difference between the par value and the initial placement price (excluding the coupon) or the acquisition price (excluding the coupon) of debt securities;
3) coupon on debt securities (hereinafter referred to as coupon) – the amount paid (payable) by the issuer in excess of the nominal value of debt securities in accordance with the terms of issue;
4) debt securities premium – the positive difference between the initial placement price (excluding the coupon) or the acquisition price (excluding the coupon) and the nominal value of debt securities, the terms of issue of which provide for the payment of a coupon;
5) Islamic securities – Islamic lease certificates and Islamic participation certificates.
Article 19. Concepts related to cash settlements and cash registers
Concepts related to cash settlements and cash registers:
1) cash settlements – settlements made for the purchase of goods, performance of work, provision of services using cash and/or settlements using payment cards and/or mobile payments;
2) State Register of Cash Registers (hereinafter referred to as the Register of Cash Registers) – a list of cash register models approved by the authorized body for use in the Republic of Kazakhstan;
3) cash register – an electronic device with a fiscal memory unit and a hardware and software complex without a data transfer function, an electronic device and a hardware and software complex with a data recording and/or transfer function, ensuring the registration and display of information on cash settlements;
4) cash register registration card – an accounting document confirming the fact of registration (deregistration) of a cash register with the tax authority;
5) cash register receipt – a primary accounting document of a cash register confirming the fact of a monetary transaction between the seller (supplier of goods, work, services) and the buyer (customer), issued on paper or in electronic form;
6) service payment terminal – an electronic-mechanical device for accepting cash or payments using payment cards and/or mobile payments for provided services;
7) vending machine – an electronic-mechanical device that sells goods using cash or payment cards and/or mobile payments in automatic mode;
8) sales check– a primary accounting document confirming the fact of monetary settlement, used in cases of technical malfunction of the cash register or power failure;
9) sales check book – a collection of sales receipts bound together in a book;
10) three-component integrated system – an integrated system consisting of a cash register with data recording and transmission functions, a system (device) for accepting non-cash payments, as well as equipment (devices) with a system for automating the management of trade, the provision of services, performance of work, and accounting for goods, or a software and hardware complex replacing all three components of the integrated system;
11) fiscal attribute - a distinctive symbol displayed on cash register checks as confirmation of the cash register operation in fiscal mode;
12) fiscal data - information on cash settlements with a fiscal attribute, recorded in the fiscal memory of a cash register with a fiscal memory unit or a fiscal data storage device of a cash register with a data recording and/or transmission function, and transmitted to the tax authorities;
13) fiscal data storage device - a set of software and hardware tools that ensure uncorrectable registration and non-volatile long-term storage of information on cash settlements made in a cash register with a data recording and/or transmission function;
14) fiscal data operator – a legal entity that ensures the transfer of information on cash settlements in real time to tax authorities via public telecommunications networks, included in the list of fiscal data operators;
15) fiscal mode – the operation mode of a cash register that ensures unalterable recording and non-volatile long-term storage of information in the fiscal memory or fiscal data storage device with simultaneous transfer of information on cash settlements to tax authorities through a fiscal data operator.
Article 20. A state with preferential taxation
1) the income tax rate in such a state or territory is less than 10 percent;
2) such a state or territory has laws on the confidentiality of financial information or laws that enable secrecy on the actual owner of assets, income or the actual owners, participants, founders, shareholders of a legal entity (company).
The provisions of subparagraph 2) of the first part of this paragraph shall not apply to a foreign state or territory with which the Republic of Kazakhstan has an international treaty providing for the exchange of information between competent authorities on taxation matters, except for a foreign state or territory that does not provide for the exchange of information with the authorized body for taxation purposes.
1) the authorized body has received a written refusal from the competent or authorized body of a foreign state or territory to provide information, the exchange of which is envisaged by an international treaty;
2) the competent or authorized body of a foreign state or territory has not provided the requested information for more than two years after the authorized authority sent the relevant request.
Article 21. Other concepts
Other concepts:
1) monthly calculation index – the monthly calculation index established by the law on the republican budget for the relevant financial year and effective on the date specified by this Code;
2) social obligation – obligations to calculate, withhold, and transfer social payments;
3) official currency exchange rate – the official exchange rate of the national currency of the Republic of Kazakhstan against foreign currencies, established by the National Bank in accordance with the Law of the Republic of Kazakhstan On the National Bank of the Republic of Kazakhstan;
4) minimum wage – the minimum wage established by the law on the republican budget for the relevant financial year and effective on the date specified in this Code;
5) information on the absence (presence) of arrears, which is recorded by the tax authority (hereinafter referred to as information on the absence (presence) of arrears) – a document confirming the presence or absence of debt on taxes and payments to the budget, social payments, penalties, and fines, which are recorded by the tax authority.
The form of information on the absence (presence) of debt shall be established in accordance with the procedure for maintaining a personal account (hereinafter referred to as the procedure for maintaining a personal account) established by the authorized body;
6) The arithmetic average official exchange rate for the period is the rate determined by the following formula:
R = (R1 + R2 + ... + Rn)/n,
where:
R – is the arithmetic average official exchange rate for the period;
R1, R2, Rn – is the official exchange rate of the relevant currency set for each business day of the period during the period;
n – number of working days in the period.
In this case, the term “arithmetic average official exchange rate for the period” used in this Code corresponds to the average official exchange rate for the period published by the National Bank;
7) shareholding – equity participation of an individual and/or legal entity in joint activities, in the authorized capital of a legal entity, with the exception of joint stock companies and mutual investment funds;
8) fixed asset classifier – classification of fixed assets approved by the authority in technical regulation under the Law of the Republic of Kazakhstan On Standardization for the purpose of accounting for fixed assets in the fields of accounting and statistical accounting;
9) tax authority’s information system - an information system owned by the authorized body and intended for tax administration;
10) tax authority identification data - name, code, address of the tax authority;
11) state database of taxpayers (hereinafter referred to as the taxpayer database) - an information system intended for tax registration of taxpayers;
12) personal account of the taxpayer (tax agent) (hereinafter referred to as the personal account) - a document for recording calculated, charged (reduced), transferred and paid (taking into account offset and refunded) amounts of taxes and payments to the budget, social payments, as well as amounts of penalties and fines;
13) identification data of the taxpayer (tax agent) - surname, first name and patronymic (if indicated in the identity document) (hereinafter referred to as the surname, first name and patronymic) or title, identification number, location, and also in cases where the taxpayer (tax agent) is a legal entity - surname, first name and patronymic of the director;
14) tax mobile application - a software product installed and launched on a subscriber's cellular device for the taxpayer to receive electronic tax services and fulfill his tax obligations;
15) national registries of identification numbers (hereinafter referred to as number registries) - state databases intended for the registration of individual identification numbers of individuals and business identification numbers of legal entities (branches and representative offices), individual entrepreneurs operating in the form of joint ventures;
16) accompanying invoice for goods - a shipping document for monitoring the movement of goods, including confirming the shipment of goods to the taxpayer;
17) winnings - income in kind and in cash received by the taxpayer in contests, competitions (Olympiads), lottery festivals, raffles, including raffles on deposits and debt securities, as well as income in the form of property benefits received in gambling and (or) betting;
18) electronic invoices information system - the tax authority’s information system, through which invoices are issued in electronic form, acceptance, processing, registration, transfer and storage of electronic invoices and statements of work performed, services provided, accompanying invoices for goods issued in electronic form are carried out.
In this case, the term “electronic invoice” used in this Code is identical to the concept of “invoice issued in electronic form”.
Paragraph 2. Legal framework of taxation
Article 22. Tax legislation of the Republic of Kazakhstan
Article 23. The effect of the tax legislation of the Republic of Kazakhstan
Alongside this, when introducing amendments and (or) additions to this Code by way of legislative initiative of the Government of the Republic of Kazakhstan, the draft of such law shall be developed by the authorized body in tax policy and (or) the central authorized body for budget execution.
Footnote. Article 23 as amended by the Law in pursuance of Law of the Republic of Kazakhstan dated 11.06.2026 № 308-VIII (effective as of 01.07.2026).
Article 24. The main goal and objective of the tax legislation of the Republic of Kazakhstan
Article 25. Principles of Taxation
The tax legislation of the Republic of Kazakhstan is based on the principles of taxation established by this Code.
The principles of taxation include the principles of bindingness, definiteness of taxation, fairness of taxation, transparency of taxation, integrity of the taxpayer (tax agent), unity of the tax system and publicity of the tax legislation of the Republic of Kazakhstan.
The provisions of the tax legislation of the Republic of Kazakhstan must not contradict the principles of taxation.
Article 26. The principle of bindingness of taxation
The taxpayer (tax agent) is obliged to fulfill the tax obligation in accordance with the tax legislation of the Republic of Kazakhstan in full and within the established timeframes.
Article 27. The principle of definiteness of taxation
Taxes and payments to the budget of the Republic of Kazakhstan have to be definite. Definiteness of taxation shall mean the establishment in the tax legislation of the Republic of Kazakhstan of all the grounds and procedure for the occurrence, fulfillment and termination of a taxpayer's (tax agent's) tax obligation.
Article 28. The principle of transparency of taxation
Article 29. The principle of fairness of taxation
Article 30. The principle of integrity of tax payers (tax agents)
distortion of information on the facts of economic activity (a set of such facts), on taxable items subject to reflection in the tax and (or) accounting records or tax reporting of the taxpayer;
transactions for the purpose of non-payment (incomplete payment) of the tax amount;
fulfillment of an obligation under a transaction (operation) by a person who is not a party to the agreement.
Understatement of the amounts of taxes and payments to the budget in tax reporting and (or) their non-payment by the supplier cannot be the only justification for not confirming the fact of mutual settlements with this supplier.
The tax authorities shall substantiate arguments and disclose circumstances pointing to breaching of the tax legislation of the Republic of Kazakhstan and other legislation of the Republic of Kazakhstan.
Article 31. The principle of unity of the tax system
The tax system of the Republic of Kazakhstan is uniform throughout the territory of the Republic of Kazakhstan with respect to all taxpayers (tax agents).
Article 32. The principle of transparency of tax legislation of the Republic of Kazakhstan
Regulatory legal acts on taxation issues are subject to mandatory official publication.
Paragraph 3. General provisions on tax policy
Article 33. Tax policy
Tax policy is a set of measures to establish new and cancel existing taxes and payments to the budget, change rates, items of taxation and items related to taxation, the tax base for taxes and payments to the budget in order to meet the financial needs of the state based on observing a balance of economic interests of the state and taxpayers.
Article 34. Tax benefits
Before applying to the tax policy authority, the authorized state bodies shall coordinate the proposed (extended) tax benefit with the antimonopoly body and the central authorized body for budget execution.
When applying to the tax policy authority the authorized state bodies shall submit an opinion on compliance with the legislation of the Republic of Kazakhstan in the competition protection, issued by the antimonopoly body, and an opinion issued by the central authorized body for budget execution.
In this case the criteria for achieving the socio-economic goals of applying tax benefits and the procedure for establishing them shall be determined by the Government of the Republic of Kazakhstan.
Article 35. Methodological Council on Taxation Issues
Chapter 2. RIGHTS AND RESPONSIBILITIES OF THE TAXPAYER AND TAX AGENT. REPRESENTATION IN TAX RELATIONS Paragraph 1. Rights and obligations of the taxpayer and tax agent
Article 36. Rights and obligations of the taxpayer (tax agent)
1) receive information from the tax authority on current taxes and payments to the budget, changes in the tax legislation of the Republic of Kazakhstan;
2) receive from the tax authority an explanation and comments on the occurrence, fulfillment and termination of his tax obligation within the limits of the information and documents provided by him.
For a participant in horizontal monitoring, the authorized body shall make explanations and provide comments stipulated by the first part of this subparagraph, as well as preliminary clarification with respect to planned transactions (operations);
3) represent their interests in the relations regulated by the tax legislation of the Republic of Kazakhstan, personally or through a representative;
4) conclude an agreement to conduct a tax audit as required by the legislation of the Republic of Kazakhstan;
5) receive the tax control results in cases established by this Code;
6) apply to the tax authority to change the deadline for fulfilling the tax obligation to pay taxes and (or) fees in the manner determined by this Code;
7) appeal the notification of the tax audit results, the notification of the outcome of the consideration of the taxpayer's (tax agent's) complaint against the notification of the tax audit results, as well as the actions (inaction) of a tax authority official;
8) not to provide information and documents unrelated to taxable items and (or) taxation-related items.
1) fulfill tax obligations timely and in full;
2) submit, at the tax authority’s request an agreement to conduct a tax audit and a tax audit report if such an agreement is concluded;
3) provide information and documents requested by the tax authority in cases stipulated by this Code and other legislation of the Republic of Kazakhstan, compliance with which is monitored by tax authorities;
4) ensure the safety of property restricted in disposal in an unchanged condition until the restriction is lifted, with the exception of changes in such property due to natural wear and tear and (or) natural loss under normal storage conditions.
1) comply with the requirements for the use of cash registers;
2) keep the books of sales receipts of the cash register for the limitation period from the date of full filling of such books;
3) when using a cash register without a data transfer function, store shift reports, cash accounting books, as well as cancellation and refund checks and checks on which cancellation and refund operations were made, during the limitation period;
4) undergo biometric identification in cases established by this Code.
For the purposes of this article, a taxpayer passport is an information card of a business entity generated by a tax authority, which is not a tax secret and is contained in a barcode.
The taxpayer passport shall be posted on the authorized body’s Internet resource.
The list of information contained in the taxpayer passport, the procedure and terms for its generation and posting on the Internet resource shall be established by the authorized body.
Article 37. Ensuring and protecting the rights of a taxpayer (tax agent)
Paragraph 2. Representation in tax relations
Article 38. Representation in tax relations
1) the legal representative of an individual;
2) an authorized representative, including an operator.
Article 39. Legal representative of an individual
A legal representative of an individual is a person authorized to represent an individual in accordance with the laws of the Republic of Kazakhstan.
The actions (inaction) of the legal representative of an individual, committed on behalf of this individual, shall be recognized as the actions (inaction) of the legal representative of the individual.
Article 40. Legal representative of a taxpayer (tax agent)
1) an individual, including a sole proprietor or a private practitioner, on the basis of a notarized or equivalent power of attorney issued in accordance with the civil legislation of the Republic of Kazakhstan, which specifies the relevant powers of the representative;
2) a legal entity or its structural subdivision - on the basis of constituent documents and (or) a power of attorney issued in accordance with the civil legislation of the Republic of Kazakhstan, which specifies the relevant powers of the representative.
The taxpayer (tax agent) has the right to determine an authorized representative by issuing an electronic document of the taxpayer (tax agent) through the tax authority’s IT facility, in which the relevant powers of the representative are specified.
Article 41. Representation in subsoil use operation execution
The powers of the operator in the relations regulated by the tax legislation of the Republic of Kazakhstan are determined in accordance with the production sharing agreement (contract) in the part that does not contradict this Code.
When fulfilling tax obligations in accordance with subparagraph 2) of paragraph 3 of Article 755 of this Code, the operator has all the rights and obligations provided for by this Code for taxpayers (tax agents).
The tax administration procedure provided for by this Code for taxpayers (tax agents) shall apply to the operator.
Chapter 3. TAX AUTHORITIES. INTERACTION IN TAX RELATIONS Paragraph 1. Tax authorities, their tasks, system, rights and obligations
Article 42. Tax authorities, their tasks and system
1) ensuring compliance with the tax legislation of the Republic of Kazakhstan and other legislation of the Republic of Kazakhstan, compliance with which is monitored by tax authorities;
2) participation in the tax policymaking of the Republic of Kazakhstan;
3) ensuring, within their jurisdiction, the economic security of the Republic of Kazakhstan;
4) formation, ensuring the development of tax authority informatization facilities and availability of electronic services for taxpayers;
5) performance of other tasks stipulated by the legislation of the Republic of Kazakhstan.
The tax authority is the state revenue agency - a state agency that, within its jurisdiction ensures receipt of taxes and payments to the budget, customs regulation in the Republic of Kazakhstan, wields powers to prevent, identify, suppress and disclose administrative offenses attributed by the legislation of the Republic of Kazakhstan to the jurisdiction of this agency, and also exercises other powers provided for by the legislation of the Republic of Kazakhstan.
1) an authorized body;
2) territorial units in the capital, oblasts, cities of republican status, districts, cities and districts in cities;
3) inter-district territorial divisions;
4) territorial divisions in the territories of special economic zones;
5) a specialized state institution.
A specialized state institution is a training and methodological center established by the resolution of the Government of the Republic of Kazakhstan, which performs training, retraining and professional development of tax authority officials, also functions related to improving the tax culture of the population.
The authorized body exercises management of tax authorities.
Article 43. Rights and responsibilities of the tax authority
1) carry out international cooperation on taxation issues, including exchanging information with foreign states’ authorized bodies;
2) demand from the taxpayer (tax agent) in cases stipulated by this Code:
submission of documents confirming the correctness of calculation and timeliness of payment (withholding and transfer) of tax liabilities in payment of taxes and payments to the budget, as well as social obligations;
written explanations on the tax forms prepared by it, as well as its financial statements, including consolidated financial statements, including the financial statements of its subsidiaries outside the Republic of Kazakhstan, with an attached audit report if mandatory audit is established for such person by the laws of the Republic of Kazakhstan;
3) request and (or) receive information from authorized state and local executive bodies, the State Corporation, financial and payment organizations, collection agencies, banking organizations, as well as other persons in the manner and for the purposes determined by this Code;
4) verify an individual in terms of the accuracy of information on income and property stated in the tax reporting of an individual, for the fact of complete fulfillment of tax obligations;
5) involve specialists in tax audits and other forms of supervision;
6) make photo and video recording, question third parties in cases established by this Code;
7) file claims in courts to invalidate transactions, liquidate a legal entity on the grounds provided for in subparagraphs 1), 2), 3) and 4) of paragraph 2 of Article 49 of the Civil Code of the Republic of Kazakhstan, as well as other claims in accordance with the competence and objectives established by the legislation of the Republic of Kazakhstan;
8) apply to the court for adjudging the taxpayer as bankrupt in accordance with the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy;
9) conduct training, retraining and advanced training of officials of tax authorities;
10) conduct educational and publishing activities in the manner established by the legislation of the Republic of Kazakhstan to improve the tax culture of taxpayers of the Republic of Kazakhstan;
11) certify decisions taken in accordance with this Code by an electronic digital signature of the tax authority’s information system;
12) use biometric identification tools in the information systems of tax authorities in tax administration;
13) carry out activities aimed at improving the tax culture and strengthening tax discipline.
1) respect the rights of the taxpayer (tax agent);
2) protect the interests of the state;
3) provide the taxpayer (tax agent) with information on current taxes and payments to the budget, on changes in the tax legislation of the Republic of Kazakhstan;
4) within its competence provide explanations and commentary to the taxpayer (tax agent) on the occurrence, fulfillment and termination of his tax liability within the limits of the information and documents submitted by him.
For a participant in horizontal monitoring, the explanations and comments stipulated by the first part of this subparagraph, as well as preliminary clarification with respect to planned transactions (operations) shall be provided by the authorized body;
5) ensure the safety of information confirming the fact of payment of taxes and payments to the budget during the limitation period;
6) consider a complaint from a taxpayer (tax agent) against the actions (inaction) of officials of tax authorities, as well as against notification of tax audit results;
7) take measures stipulated by the Code of the Republic of Kazakhstan on Administrative Infractions upon the fact of administrative infractions established in the course of tax supervision, or refer records on such fact to the relevant authority according to jurisdiction;
8) refer to the law enforcement agency with jurisdiction the records on facts of evasion of taxes and payments to the budget and (or) deliberate bankruptcy identified during tax control, indicating signs of a criminal offense, for the adoption of a procedural decision in accordance with the laws of the Republic of Kazakhstan;
9) provide, in accordance with the laws of the Republic of Kazakhstan, access to the information system of the tax authority to the authorized state body that performs financial monitoring and takes other measures to combat the legalization (laundering) of income, the authorized body for the return of assets and the national security agencies of the Republic of Kazakhstan;
10) apply methods to ensure the fulfillment of tax obligations and collect tax arrears from the taxpayer (tax agent) in a compulsory manner.
1) having tax arrears;
2) an individual for whom the tax authority has calculated the amounts of tax liabilities for property tax, land tax;
3) included in the register of inactive taxpayers;
4) for whom the issuance of electronic invoices has been suspended;
5) whose registration has been recognized as invalid on the basis of an effective court ruling;
6) included in the register of foreign companies -VAT payers, operating through an Internet platform in the territory of the Republic of Kazakhstan;
7) whose absence at the location has been established by a tax inspection report;
8) de-registered as a sole proprietor or a private practitioner, and who has been denied such de-registration;
9) who has submitted liquidation tax reporting in connection with the liquidation or termination of activities;
10) who has submitted tax reporting on income and property and on assets and liabilities;
11) contained in the taxpayer's passport;
12) included in the database of individuals and structural units of legal entities that received and expended funds and (or) other assets, received from foreign states, international and foreign organizations, foreign nationals, stateless persons;
13) applying (has applied) a special tax regime based on a simplified declaration, indicating the dates of commencement and (or) termination of such a regime.
1) sole proprietors, private practitioners, legal entities and structural divisions of a legal entity with tax arrears in the amount exceeding the maximum amount of tax arrears;
2) foreign companies operating through an Internet platform in the territory of the Republic of Kazakhstan and that have not executed the notification of registration with the tax authority.
The list of information subject to publication in media, as well as the procedure and terms for their publication, are established respectively:
1) in the procedure of enforced collection by the tax authority of the tax arrears of the taxpayer (tax agent), provided for in Article 183 of this Code;
2) in the procedure of conditional registration of a VAT payer, provided for in Article 102 of this Code.
Article 44. Material support, legal and social safety of a tax authority official
1) shall be paid a one-time benefit in the amount of ten years' salary for the last position held by the deceased from budget funds;
2) a state social benefit is assigned in the event of the loss of a breadwinner in the amounts and in the manner established by the legislation of the Republic of Kazakhstan on social protection.
Article 45. Tax secret
1) on the amount of taxes and payments to the budget paid (transferred) by the taxpayer (tax agent), charged to the taxpayer (tax agent);
2) on the amount to be refunded to the taxpayer from the budget of the VAT excess amount, attributed as offset, over the amount of charged VAT;
3) on the tax debt amount;
4) on the following registration data:
identification number;
surname, first name and patronymic of the manager;
title;
date of entering information on such taxpayer in the taxpayer database or registration;
date and grounds for exclusion of information on such taxpayer from the taxpayer database and deregistration;
type of activity;
date of start and end of suspension of the deadline for filing tax returns;
residency;
registration number of the cash register with the tax authority;
place of use of the cash register;
applicable taxation procedure;
5) on the number of employees reflected in the tax reporting;
6) on the tax burden coefficient calculated as established by the authorized body, including the tax burden coefficient used for analytical purposes, which is determined as the ratio of the total amount of taxes and payments to the budget calculated by the taxpayer for the tax period to the amount of taxable income excluding expenses on remuneration and depreciation;
7) on liability measures applied for breaching the tax legislation of the Republic of Kazakhstan;
8) on tax benefits;
9) subject to posting on the Internet resource of the authorized body in cases stipulated by this Code;
10) not constituting confidential information under the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy.
1) the tax debt amount;
2) the following registration data:
surname, first name and patronymic of an individual;
identification number;
date of entering data on such taxpayer in the taxpayer database;
date and grounds for exclusion of data on such taxpayer from the taxpayer database;
residency;
3) liability measures applied for breaching the tax legislation of the Republic of Kazakhstan;
4) subject to publication in accordance with the Law of the Republic of Kazakhstan On Combating Corruption;
5) on tax benefits;
6) subject to posting on the Internet resource of the authorized body in cases stipulated by this Code;
7) not constituting confidential information under the legislation of the Republic of Kazakhstan on the restoration of solvency and bankruptcy of citizens of the Republic of Kazakhstan.
1) to law enforcement bodies and the State Security Service of the Republic of Kazakhstan within their competence established by the legislation of the Republic of Kazakhstan.
The information is provided on the basis of a reasoned request sanctioned by the investigating judge or prosecutor. Sanction is not required when such information is requested by the investigating judge or prosecutor.
The request is sent on paper or as an electronic document;
2) to the court and judges on their application (order, demand, instruction, request) sent during the administration of justice in cases when the taxpayer is a party to the case under consideration;
3) to the bailiff within his competence established by the legislation of the Republic of Kazakhstan, on cases of enforcement proceedings pending before him on the basis of a resolution certified by the seal of a private bailiff or territorial department;
4) to the central authorized state planning body, the authorized body implementing financial monitoring and taking other measures to combat legalization (laundering) of income, the authorized body for asset recovery, the authorized body for external state audit and financial supervision, the authorized body for internal state audit and the national security body of the Republic of Kazakhstan in cases stipulated by the laws of the Republic of Kazakhstan.
The authorized state bodies specified in the first part of this subparagraph shall approve the list of officials who have access to such information;
5) to the authorized state bodies, the National Bank to perform the tasks and exercise the functions assigned to them by the laws of the Republic of Kazakhstan.
The list of information constituting a tax secret and the procedure for its submission shall be established by the rules of interaction approved by a joint act with the authorized body;
6) to banking organizations, payment organizations, local executive bodies, local self-government bodies, the State Corporation to perform the tasks and exercise the functions assigned to them by the laws of the Republic of Kazakhstan.
The list of information constituting a tax secret and the procedure for submitting it shall be established by the rules of interaction approved by a joint act of the authorized body and the authorized state body exercising management in the relevant area, or the National Bank, within the limits of competence;
7) to a specialist involved in conducting a tax audit and other forms of control (hereinafter referred to as a specialist);
8) to tax or law enforcement agencies of other states, international organizations in accordance with international treaties ratified by the Republic of Kazakhstan;
9) to members of the appeals commission for appeals considered within the competence;
10) members of the Advisory Council for the consideration of issues related to horizontal monitoring (hereinafter referred to as the Advisory Council), on issues considered within their competence;
11) members of the Methodological Council on taxation issues on appeals considered within their competence;
12) the structural subdivision of the authorized body that reviews complaints about notifications of tax audit results, on appeals considered within their competence;
13) taxpayers who have submitted a claim for a refund of the excess VAT amount, in terms of violations identified by their suppliers according to the analytical report “Supplier Pyramid” within a thematic tax audit.
In the case of exchanging information through the integration of information systems, the establishment of a separate procedure for submitting information is not required.
1) transfer by the tax authority for storage of a backup copy of the electronic information resource to a single platform for the backup storage of electronic information resources in accordance with the Law of the Republic of Kazakhstan On Informatization.
In this case, the use of such data transferred for storage is carried out only by the tax authority;
2) transfer of information received in the manner and on the terms stipulated by the legislation of the Republic of Kazakhstan on regulation of trade activities, as well as special protective, anti-dumping and compensatory measures in relation to third countries:
to the competent authority of a third country and (or) a union of third countries when conducting special protective, anti-dumping and compensatory investigations in relation to goods originating from the Republic of Kazakhstan;
to the competent authority of a member state of the EAEU and (or) the Eurasian Economic Commission (hereinafter referred to as the EEC) in the event of conducting a compensatory investigation in relation to goods originating from the Republic of Kazakhstan;
to the EEC for the purposes of investigations in accordance with the legislation of the Republic of Kazakhstan on special protective, anti-dumping and compensatory measures in relation to third countries;
3) transfer by the tax authority to banking organizations of information on the taxpayer (tax agent), necessary for the fulfillment:
by the taxpayer (tax agent) of his tax obligations to pay taxes and payments to the budget, as well as social obligations;
by banking organizations of the duties provided for by this Code;
4) transfer by the authorized body in the field of information technology to the operator of the information and communication infrastructure of the electronic government of information obtained for the formation of a risk assessment system, for the purpose of state control and supervision, as well as for the implementation of data analytics in accordance with the requirements for data management;
5) transfer of information to the information systems of information technology entities necessary for the accounting and processing of state electronic information resources. Such information shall be used only by the tax authority;
6) transfer by the tax authority to the National Chamber of Entrepreneurs of the Republic of Kazakhstan (hereinafter - NCE) of the information specified in paragraph 16 of Article 56 of this Code;
7) transfer by the tax authority to the Internet platform operator of information on the calculated amounts of taxes and social payments for individuals applying a special tax regime for the self-employed and using the Internet platform in their activities.
Paragraph 2. Interaction of the tax authority with the taxpayer (tax agent)
Article 46. General provisions for interaction between the tax authority and the taxpayer (tax agent)
1) create conditions for the taxpayer (tax agent) to fulfill the tax obligation;
2) ensure timely fulfillment of the tax obligation by the taxpayer (tax agent).
1) provides the taxpayer (tax agent) free of charge with tax reporting forms, tax applications and (or) software required for submitting tax reporting and tax applications in the form of an electronic document, including a web application;
2) posts annually, no later than December 31 of the year preceding the year of tax reporting, the structure of the electronic format of tax reporting and the requirements of format and logical control on the authorized body’s Internet resource;
3) provides a non-resident taxpayer, tax agent with certificates on the amounts of income received by the non-resident from sources in the Republic of Kazakhstan and withheld (paid) taxes;
4) provides the taxpayer (tax agent) via a web application with statements from the personal account on the status of settlements with the budget on all or individual types of taxes, payments to the budget, social payments, penalties, fines and information on the absence (presence) of arrears on them.
The form of the personal account statements on the status of settlements with the budget on all or individual types of taxes, payments to the budget, social payments, penalties and fines is determined in the order of maintaining the personal account;
5) posts on the authorized body’s Internet resource the information on the administrative-territorial units of the Republic of Kazakhstan that have no public telecommunications networks on their territory.
1) submit to the tax authority at the location the phone numbers and email addresses in the event that the taxpayer (tax agent) is a legal entity - the head of a legal entity and (or) an employee making settlements with the budget (if any), and ensures their relevance;
2) register with the web application or other IT facility of the tax authority.
Article 47. Measures to create conditions for the tax obligations fulfillment by the taxpayer (tax agent)
The tax authority shall create conditions for the tax obligations fulfillment by the taxpayer (tax agent) by:
1) training newly registered taxpayers in the procedure for fulfilling tax obligations, including with the use of the tax authority's IT facilities;
2) ensuring the provision of public services by tax authorities, including acceptance of declarations by tax authority service groups:
persons with disabilities of the first or second group;
persons with diseases for which a period of temporary incapacity for work of more than two months may be established;
elderly persons over eighty who require outside care and assistance;
individuals living in remote districts that have no public telecommunications networks.
A tax authority service group is understood to be a visiting group consisting of tax authority officials who provide:
informational and explanatory support to taxpayers in fulfilling tax obligations, including the preparation and submission of declarations of individuals;
other state services of tax authorities in accordance with the regulation on the service group of the tax authority.
The standard regulation on the service group of the tax authority shall be approved by the authorized body.
The composition of the service group and the regulation on the service group of the tax authority shall be approved by the head of the tax authority on the basis of the standard regulation on the service group;
3) pre-filling of tax reporting forms based on the information available to the tax authority for submission of:
declarations for taxpayers applying a special tax regime based on a simplified declaration;
declarations on assets and liabilities, on income and assets of individuals;
declarations on VAT for newly registered VAT payers.
It is the responsibility of the taxpayer to verify the accuracy of the information reflected in the tax reporting pre-filled by the tax authority;
4) providing the taxpayer (tax agent) by telephone with clarification on issues related to the tax obligation fulfillment.
Article 48. Measures to secure timely fulfillment of tax obligations by the taxpayer (tax agent)
Measures to secure timely fulfillment of tax obligations by the taxpayer (tax agent) shall include:
1) notification of the taxpayer (tax agent) on the due date for fulfilling the tax obligation by video, audio and other technical means that do not contradict the legislation of the Republic of Kazakhstan;
2) sending information messages to the taxpayer (tax agent) through IT facilities on tax obligations issues.
Article 49. General provisions on providing documents and information by the tax authority and the taxpayer (tax agent)
For the purposes of this paragraph, decisions of the tax authority shall also be considered documents.
The provision of documents and (or) information electronically shall be in compliance with the requirements of the legislation of the Republic of Kazakhstan on electronic documents and electronic digital signatures.
1) note;
2) notification;
3) conclusion;
4) recommendation;
5) requirement;
6) decision;
7) order;
8) instruction;
9) act;
10) resolution;
11) statement;
12) certification;
13) protocol;
14) order;
15) certificate;
16) residency certificate.
The tax authority’s decision-making procedure, the deadlines for submission and execution shall be established in accordance with this Code.
1) number and date;
2) title;
3) identification data of the tax authority;
4) identification data of the taxpayer (tax agent);
5) grounds for adoption;
6) conclusion of the tax authority with substantiation of arguments and disclosure of circumstances indicating the fact of violation of the tax legislation of the Republic of Kazakhstan;
7) the procedure and term for execution of such decision in cases stipulated by this Code;
8) consequences of violation of the procedure and term for execution stipulated by this Code.
The information specified in subparagraphs 6), 7) and 8) of part one of this paragraph may not be reflected in the decisions of the tax authority in the form of a certification, attestation, protocol, order, certificate and document confirming residency.
Decisions of the tax authority may contain additional information in cases stipulated by this Code.
The forms of the tax authority’s decisions shall be approved by the authorized body, unless otherwise established by this Code.
Decisions of the tax authority taken with the use of the tax authority’s automated information system may be certified by an electronic digital signature of such information system.
Article 50. Procedure of providing a document to the tax authority by a taxpayer (tax agent)
1) on paper - in person (including through the State Corporation) or by post or other communications organization by registered mail with notification. Filing of tax reporting on VAT through the State Corporation and by post or other communications organization by registered mail with notification is not permitted;
2) as an electronic document - electronically (in electronic form enabling computer processing of information).
1) registration of the document by the tax authority or the State Corporation - in person;
2) the note of acceptance by the postal or other communications organization - through such an organization by registered mail with notification;
3) acceptance by the central node of the tax authority's information system of tax reporting - electronically (in electronic form, enabling computer processing of information);
4) sending via the e- government’s web portal (hereinafter -the web portal) or another IT facility that enables the exchange of documents in accordance with the tax legislation of the Republic of Kazakhstan - electronically.
Signing and certification of tax forms is permitted with the use of one-time passwords in accordance with the legislation of the Republic of Kazakhstan.
Article 51. Procedure of providing a document by the tax authority to the taxpayer (tax agent)
1) by post or other communications organization by registered mail with notification - from the date of the taxpayer's (tax agent's) note in the notification of the postal or other communications organization.
In this case, the postal or other communications organization shall deliver the document on paper within ten working days from the date of the note on its receipt;
2) electronically - from the date of delivery of the electronic document to:
the web application, special mobile application and (or) tax mobile application;
the user account on the web portal with sending of a short text message to the subscriber mobile number registered on the web portal;
other IT facility of the tax authority.
This method applies to the taxpayer (tax agent) registered with the relevant IT facility;
3) through the State Corporation - from the date of receipt of the document on paper in person.
The act on refusal shall be drawn up in the presence of of witnesses.
1) the place and date of drawing it;
2) the number and date of the tax authority’s conclusion, which the taxpayer (tax agent) refused to accept or sign;
3) surname, first name and patronymic, type and number of the identity document, identification number and residence address of each attesting witness;
4) the reasons for the refusal of the taxpayer (tax agent).
The refusal act shall be signed by the official of the tax authority who prepared it and by the attesting witnesses.
The tax authority official has the right to attach to the refusal act photographs and negatives, video recordings or other records taken during the performance of the action.
Paragraph 3. Interaction with authorized state bodies, local executive bodies and other persons
Article 52. Interaction of the tax authority with authorized state bodies, local executive bodies and the State Corporation
Submission of information within the interaction framework is carried out by integrating information systems. Before the integration of information systems, information may be submitted on paper or in another electronic way.
1) assist the tax authority in performing tasks related to tax administration;
2) ensure the integration of information systems with the tax authority's information system;
3) provide the tax authority with the information necessary for performing tasks and exercising the functions assigned to them within their competence, including information containing personal data, in accordance with the list, deadline, procedure and forms established in the interaction rules approved by a joint act of the authorized body and the relevant authorized state body.
The State Corporation shall submit information in accordance with the interaction rules approved by a joint act of the authorized body and the public services authority.
In the case of information exchange through the integration of information systems, the establishment of a separate procedure for submitting information is not required.
1) organize the collection of taxes on property, vehicles paid by individuals;
2) ensure the submission to individuals of notifications on the amount of the calculated property tax no later than ten working days following the day of calculation by the tax authority.
The form of the opinion specified in this paragraph, the procedure and term for its submission shall be established in the rules of interaction approved by a joint act of the authorized body and the authorized body for regulation, control and supervision of the financial market and financial organizations.
Information on the actual extent of negative impact on the environment shall be submitted with regard to the appeal of the inspections results in accordance with the laws of the Republic of Kazakhstan no later than ten working days from the date of enforcement of the judicial act or expiration of the terms for appealing the results of such inspections provided for by the laws of the Republic of Kazakhstan.
The form of the information specified in the first part of this paragraph and the procedure for submitting it shall be established in the interaction rules approved by a joint act of the authorized body and the environmental protection authority.
Article 53. Interaction of the tax authority with the National Bank
Submission of information within the interaction is carried out by integrating information systems. Before the integration of information systems, the information may be submitted on paper or in another electronic form.
1) assist the tax authority in performing the tasks related to the implementation of tax administration;
2) ensure the integration of information systems with the tax authority’s information system;
3) provide the tax authority with the information necessary for the performance of tasks and the exercise of the functions assigned to them within their competence, including information containing personal data, according to the list, deadline, procedure and forms established in the interaction rules approved by a joint act of the authorized body and the National Bank (hereinafter -the rules of interaction of the authorized body and the National Bank).
In the case of exchanging information through the integration of information systems, the establishment of a separate procedure for submitting information is not required.
The form of the conclusion on the receipt of foreign exchange proceeds, the procedure and dates for submitting such a conclusion are established by the rules of interaction of the authorized body and the National Bank.
1) provides the authorized body with information received from authorized banks on payments and (or) money transfers from the Republic of Kazakhstan and to the Republic of Kazakhstan of an individual (to an individual), a legal entity (to a legal entity), as well as a structural subdivision ( to structural subdivision) of a legal entity on foreign exchange transactions in the amount of 50,000 US dollars in equivalent, carried out through authorized banks, on transactions (contracts), including non-commodity transactions;
2) submits to the tax authority information on transactions recognized as income of a non-resident from sources in the Republic of Kazakhstan, in accordance with subparagraph 39) of paragraph 1 of Article 679 of this Code;
3) submits to the authorized body information received from the AIFC committee for financial services regulation on currency transactions conducted by AIFC participants on the AIFC territory.
The information and data specified in the first part of this paragraph shall be provided in the manner, form and timeframes established by the rules of interaction between the authorized body and the National Bank.
Article 54. Interaction of the tax authority with financial and payment organizations, collection agencies
Submission of information within the framework of interaction is carried out through the integration of information systems. Before the integration of information systems, information may be submitted on paper or in another electronic form.
In case of information exchange through the integration of information systems, the establishment of a separate procedure for the submission of information is not required.
1) agreements containing the terms of transfer of the right (claim) to the collection agency;
2) taxpayers exercising the rights of a creditor in relation to the right (claim) assigned to him under a bank loan agreement, within the framework of a trust management agreement concluded with the collection agency.
1) information on the availability of accounts for recording of securities opened for non-resident individuals, non-resident legal entities, legal entities whose beneficial owners are non-residents, as well as on the balances and movement of securities in these accounts;
2) information on the availability of personal accounts for recording of securities opened for individuals and legal entities specified in the request of the authorized body of a foreign state sent in accordance with an international treaty of the Republic of Kazakhstan (hereinafter -the international treaty) on the exchange of information, also on the balances and movement of securities in these accounts and other information related to the agreement concluded by such persons with an individual or legal entity.
1) information on the availability of other assets, with the exception of securities owned by non-resident individuals, non-resident legal entities, and legal entities whose beneficial owners are non-residents;
2) information on the availability of other assets, with the exception of those specified in subparagraph 1) of this paragraph, owned by individuals and legal entities specified in the request of the authorized body of a foreign state sent in accordance with an international agreement on the exchange of information, also other information related to the agreement concluded by such persons with an individual or legal entity.
1) information on concluded endowment insurance contracts, the beneficiaries of which are non-resident individuals;
2) information on concluded endowment insurance contracts, the beneficiaries of which are individuals specified in the request of the foreign state’s authorized body sent in accordance with the international agreement on the exchange of information, as well as other information related to these endowment insurance contracts.
The form of information specified in part one of this paragraph shall be established by the authorized body.
The forms of information stipulated in part one of this paragraph, the procedure and dates for their submission shall be established by the authorized body in coordination with the National Bank.
Article 55. Interaction of the tax authority with banking organizations
The exchange of information within the interaction framework is carried out via a telecommunications network, in cases of technical failure the information is sent on paper.
1) notify the tax authority of the opening or closing of bank accounts by a legal entity, its structural units, sole proprietor, private practitioner, foreign national, stateless person or of a change in the individual identification code of a bank account in cases, stipulated by the Law of the Republic of Kazakhstan "On Banks and Banking Activities in the Republic of Kazakhstan," indicating the identification number of such persons no later than two business days, following the day of their opening, closing or change.
Notification is not required:
on bank accounts intended for storing pension assets of the unified accumulative pension fund and voluntary accumulative pension funds, assets of the social health insurance fund, assets of the State Social Insurance Fund (hereinafter referred to as the SSIF), assets securing the issuance of bonds of a special financial company, and assets of an investment fund;
on savings accounts of non-resident legal entities, foreign nationals and stateless persons, correspondent accounts of foreign correspondent banks;
on bank accounts intended for receiving benefits and social payments paid from the state budget and (or) the SSIF;
on current accounts intended for crediting money under the terms of a notary deposit;
on the current account of a private bailiff intended for storing collected amounts in favor of creditors, escrow accounts;
on bank accounts under an agreement on educational savings deposit concluded in accordance with the Law of the Republic of Kazakhstan On the State Educational Savings System;
2) provide to the tax authority in the manner, within the timeframes and in the form established by the authorized body in coordination with the National Bank:
in accordance with the international agreement on the exchange of information, information on the availability of bank accounts and their numbers, on the balances of money in these accounts, on the availability, type and value of other assets, including those placed in metal accounts or managed by non-resident individuals, non-resident legal entities, legal entities whose beneficial owners are non-residents;
information on the total payment amounts received to the account of an individual, sole proprietor applying a special tax regime and (or) who is a user of a special mobile application for conducting business activities, over a calendar month, with the exception of the amounts of payments, information on which is received in a special mobile application;
information on the total amounts of payments and transfers over a quarter, made in favor of and in the context of foreign companies operating through an Internet platform in the territory of the Republic of Kazakhstan;
3) provide, at the tax authority’s request the information, indicated in the request of the authorized body of a foreign state sent in accordance with an international agreement on the information exchange, including:
information on the existence of bank accounts and their numbers, on the balances and movement of money in these accounts;
other information related to the concluded agreement between an individual or legal entity and a banking organization providing for the banking services, as well as information on the availability, type and value of other assets, including those placed in metal accounts or managed by individuals and legal entities;
4) refuse to execute a payment document for taxes and payments to the budget, social payments, with the exception of payments to the budget made by a foreign national and stateless person, in which:
identification numbers are missing;
identification numbers are indicated that do not correspond to the data in the number registers;
5) refuse to execute a payment document for payment of individuals’ vehicle tax if the identification number of cars, trucks, buses indicated in the payment document does not match the data submitted by the authorized body for road traffic safety, except in the case of absence of the identification number of the vehicle in the data submitted by the said body;
6) notify the tax authority of the termination of recognition of income in the form of interest on the issued credit (loan) by suspending the accrual of such interest to a sole proprietor or legal entity no later than March 31 of the year following the reporting tax period in which such recognition was terminated.
The form of notification on termination of recognition of income in the form of interest on the issued credit (loan) by suspending the accrual of such interest to a sole proprietor or legal entity shall be established by the authorized body;
7) execute on a priority basis the taxpayer’s payment order on payment of taxes and payments to the budget from a bank account, provided that the client's funds in the bank accounts are sufficient to satisfy all claims made on the client;
8) execute the order on suspending debit transactions on the bank accounts of the taxpayer (tax agent) and execute the collection order of the tax authority (hereinafter -the collection order) in the order of priority established by the Civil Code of the Republic of Kazakhstan;
9) execute the collection order, provided that the client's funds in the bank accounts are sufficient to satisfy all claims made on the client, no later than one business day following the day of receipt of such order;
10) execute the collection order taking into account the requirements of the Social Code of the Republic of Kazakhstan;
11) withdraw money to repay tax arrears in the order of priority determined by the Civil Code of the Republic of Kazakhstan, in the absence or insufficiency of funds in bank accounts to satisfy all claims made on the client;
12) collect tax arrears from bank accounts in foreign currency on the basis of a collection order in national currency in the absence of funds in the taxpayer's (tax agent's) bank account in national currency;
13) transfer amounts of taxes, payments to the budget and social payments:
on the day of their initiation by the taxpayer, except in making a payment using a payment card;
no later than one business day from the date of debiting money from the taxpayer's bank account when making a payment using a payment card;
during the business day, but no later than the next business day from the date of depositing cash into cash desks or through electronic terminals of banking organizations;
14) allow, if there is an order, an official of the tax authorities to check the availability of funds and transactions carried out on the bank accounts of the sole proprietor or private practitioner, or legal entity being checked;
15) suspend, by the order to suspend debit transactions on bank accounts of the taxpayer (tax agent), all debit transactions on bank accounts, with the exception of correspondent accounts, in accordance with the procedure established by the laws of the Republic of Kazakhstan;
16) notify, within thirty calendar days from the date of termination in accordance with the civil legislation of the Republic of Kazakhstan of obligations under bank loan agreements issued to a borrower who is a sole proprietor or a legal entity, with the exception of termination of an obligation through its execution, the tax authority at the borrower’s location of the amount of the terminated obligation;
17) provide, within ten working days from the date of receiving the tax authority's request, information on the existence of bank accounts and their numbers, on the balances and movement of funds in these accounts:
of the legal entity being audited and (or) its structural subdivision on matters related to taxation;
of an individual who has become obliged to submit a declaration of income and property in accordance with subparagraph 6) of paragraph 1 of Article 417 of this Code;
of an individual being audited, including a sole proprietor or a private practitioner, on matters related to taxation;
of a sole proprietor or a private practitioner, or a legal entity that is in the process of liquidation (termination of activity);
a sole proprietor or a private practitioner, a legal entity and (or) its structural subdivision, whose actual absence at the location is confirmed by a conducted tax audit, and who have not independently submitted tax reporting before the expiration of six months after the deadline for its submission established by this Code;
a sole proprietor who has ceased operations in a simplified manner, for a period of time not exceeding the limitation period;
a sole proprietor, legal entity, or structural subdivision of a legal entity who have tax arrears that have not been repaid within two months from the date of their occurrence, in the amount of more than 2,500 times of the monthly calculation index in effect on January 1 of the relevant financial year;
a sole proprietor and legal entity included in the register of inactive taxpayers;
a person, registered in accordance with the procedure, established by the law of the Republic of Kazakhstan as a candidate for the President of the Republic of Kazakhstan, a deputy of the Kurultai of the Republic of Kazakhstan and maslikhat, as well as a member of local government bodies, and his (her) spouse;
a person who is a candidate for a state position or for a position related to the performance of state or equivalent functions, and his/her spouse;
a person holding a public office during the period of his/her performance of his/her duties, and his/her spouse during the same period;
a person released on parole from serving a sentence;
a legal entity whose activities include the organization and conduct of gambling and (or) betting;
persons in respect of whom a comparative control of the issuance of electronic invoices is carried out.
Submit, within ten working days from the date of receiving the request from the tax authority, information on the presence of bank accounts and their numbers, on the balances of money in these accounts of individuals who have an obligation to submit a declaration of assets and liabilities, a declaration of income and property, with the exception of persons specified in subparagraphs 8) and 9) of paragraph 1 of Article 417 of this Code.
The forms of information provided for in this subparagraph, with the exception of paragraph eight of part one of this subparagraph, shall be established by the authorized body in agreement with the National Bank. In this case, the information provided for in paragraph three of this subparagraph shall be submitted at the request of the tax authority, indicating the grounds and period of occurrence of the obligation to submit a declaration of assets and liabilities and a declaration of income and property;
18) submit to the tax authority, within ten working days from the date of receipt of the request, information on loans granted to an individual who has an obligation to submit declarations of assets and liabilities, income and property, indicating the repayment amounts, including remuneration.
The form of the information provided for in the first part of this subparagraph shall be established by the authorized body in coordination with the authorized body for regulation, control and supervision of the financial market and financial organizations;
19) refuse to open bank accounts, with the exception of correspondent accounts, as well as bank accounts intended for receiving benefits and social payments paid from the state budget and the State Social Insurance Fund, pensions paid from the state budget and (or) the unified accumulative pension fund, and (or) voluntary accumulative pension fund, alimony (money intended for the maintenance of minors and disabled adult children), as well as bank accounts under an agreement on educational savings deposit concluded in accordance with the Law of the Republic of Kazakhstan “On the State Educational Savings System, bank accounts intended for the transfer of payments and subsidies for the purpose of paying for rented housing in a private housing stock, lump-sum pension payments transferred from the unified accumulative pension fund for the purpose of improving housing conditions and (or) paying for treatment”:
to a taxpayer included in the register of inactive taxpayers;
a taxpayer who has an open bank account with these banking organizations, to which a collection order or an order to suspend debit transactions on the bank accounts of the taxpayer (tax agent) has been issued by the tax authority;
a taxpayer who has tax arrears, arrears on social payments.
In this case, with the consent of the taxpayer who has tax arrears, arrears on social payments, the banking organizations have the right to open a bank account, provided that debit transactions are carried out on such a bank account after full repayment, including by transferring amounts by the taxpayer to repay such debt from the specified bank account.
The provisions of the first part of this subparagraph shall not apply:
when opening bank accounts by a parent bank in place of bank accounts transferred by a second-tier bank as part of transactions on the simultaneous transfer of assets and liabilities of second-tier banks in accordance with the banking legislation of the Republic of Kazakhstan, and bank accounts opened by a successor bank in place of those transferred by a second-tier bank in the event of its merger as part of their reorganization;
when opening bank accounts by a taxpayer in respect of whom a court ruling has taken effect on recognizing it as bankrupt and liquidating it with the initiation of bankruptcy proceedings;
when paying by a taxpayer the amount of debt stipulated by paragraph four of the first part of this subparagraph on the day of applying to banking organizations to open a bank account;
20) submit, no later than the 25th day of the month following the reporting quarter, to the tax authority at the taxpayers’ location the information on taxpayers:
carrying out collection activities under an agreement containing the terms of transfer of the right (claim);
exercising the rights of a creditor in relation to the right (claim) assigned to it under a bank loan agreement under a trust management agreement concluded with a collection agency.
The forms of information provided for in the first part of this subparagraph shall be established by the authorized body in agreement with the authorized body for regulation, control and supervision of the financial market and financial organizations;
21) submit to the tax authority information on the presence of bank accounts and their numbers for taxpayers engaged in electronic trade in commodities, on the balances and movement of funds in these accounts in the procedure and within the timeframes established by the authorized body in agreement with the National Bank;
22) submit to the tax authority for certain categories of taxpayers – sole proprietors or private practitioners, legal entities, information on the total amounts of payments over the calendar year received to the current account through the use of a payment terminal for services.
The categories of taxpayers on which the information provided for in the first part of this subparagraph is submitted, the form, procedure and timeframes for their submission shall be established by the authorized body in agreement with the National Bank;
23) submit to the tax authority information and (or) documents in accordance with the rules for the withdrawal of cash from bank accounts by business entities, approved by a joint act of the National Bank, the authorized body and the authorized body for regulation, control and supervision of the financial market and financial organizations;
24) provide information on the total amount of money received from other individuals to the bank account of an individual in which transactions with signs of receiving income from entrepreneurial activity have been identified.
Information on the total amount of money received from other individuals to the bank account of an individual shall be provided for the period in which transactions specified in part one of this subparagraph were identified.
The criteria for classifying transactions carried out on bank accounts of an individual as transactions with signs of receiving income from entrepreneurial activity, the list and procedure for submitting information specified in part one of this subparagraph shall be established by the authorized body in agreement with the National Bank;
25) provide a conclusion on the receipt of foreign exchange proceeds to the tax authority.
The form of the conclusion on the receipt of foreign exchange proceeds, the procedure and deadlines for submitting such a conclusion shall be established by the authorized body in agreement with the National Bank.
1) resume debit transactions on bank accounts upon repayment by the taxpayer (tax agent) of the tax debt amount specified in the order to suspend debit transactions on bank accounts, until such order is cancelled by the tax authority;
2) return, upon closing the bank account of the taxpayer (tax agent) in accordance with the legislation of the Republic of Kazakhstan, the collection order, the order to suspend debit transactions on bank accounts to the relevant tax authority together with a notice of closure of the bank account of the taxpayer (tax agent).
When more than one bank account is indicated in the order to suspend debit transactions on bank accounts, banking organizations shall return such order to the relevant tax authority no later than one business day following the day of closure of the last of the bank accounts indicated in such order;
3) return to the tax authority without execution the collection orders issued to the bank accounts of the taxpayer (tax agent), provided that the collection order is fully executed by debiting money from one or several bank accounts of the taxpayer (tax agent) for the total amount specified in the collection order issued to other bank accounts opened by the taxpayer (tax agent) in the same banking organization on the same date, for the same amount and for the same type of debt.
1) by the taxpayer (tax agent) of its tax obligations to pay taxes, payments to the budget and social payments;
2) by banking organizations of the obligations stipulated by this article.
this Code;
the Social Code of the Republic of Kazakhstan;
the Law of the Republic of Kazakhstan On Compulsory Social Medical Insurance;
other legislation of the Republic of Kazakhstan, enforcement of which is assigned to the tax authorities.
Footnote. Article 55 as amended by the Law in pursuance of the Law of the Republic of Kazakhstan dated 11.06.2026 № 308-VIII (effective as of 01.07.2026).
Article 56. Interaction of the tax authority with other entities
1) transactions and agreements on assets subject to state or other registration, as well as assets on which rights and (or) transactions are subject to state or other registration;
2) issued certificates of inheritance;
3) loan agreements;
4) other transactions and agreements not subject to state or other registration, as well as separately, on which the price exceeds 1000 times the monthly calculation index effective as of January 1 of the relevant financial year.
The list and forms of information provided for in part one of this paragraph and the procedure for submitting them shall be established by the authorized body in agreement with the Ministry of Justice of the Republic of Kazakhstan.
The list and forms of information provided for in this paragraph and the procedure for their submission shall be established by the authorized body.
The form of the information provided for in part one of this paragraph shall be established by the authorized body in agreement with the public services authority.
The form of the information specified in part one of this paragraph and the procedure for submitting it shall be established by the authorized body in agreement with the authorized body for regulation, control and supervision of the financial market and financial organizations.
The form of the information specified in part one of this paragraph and the procedure for submitting it shall be established by the authorized body.
The form of the information stipulated in part one of this paragraph and the procedure for submitting it shall be established by the authorized body.
The form of the information provided for in part one of this paragraph, the procedure and deadlines for its submission shall be established by the authorized body.
The form of the information provided for in part one of this paragraph shall be established by the authorized body.
1) notify the tax authority of the receipt of money and (or) other assets from foreign states, international and foreign organizations, foreign nationals, stateless persons in the sum, exceeding the amount established by the authorized body, if the activities of such taxpayer are aimed at:
providing legal assistance, including legal information, protection and representation of the interests of citizens and organizations, as well as consulting them;
studying and conducting public opinion polls, sociological surveys, with the exception of public opinion polls and sociological surveys conducted for commercial purposes, as well as disseminating and publishing their results;
collecting, analyzing and disseminating information, with the exception of cases when the said activity is carried out for commercial purposes;
2) shall submit to the tax authorities information on the receipt and expenditure of the money and (or) other assets specified in subparagraph 1) of this paragraph.
The information specified in subparagraph 2) of the first part of this paragraph shall be included in the database of individuals and structural units of legal entities that have received and expended funds and (or) other assets from foreign states, international and foreign organizations, foreign nationals and stateless persons (hereinafter referred to as the database), maintained by the tax authority.
The formation of the database provides for:
1) inclusion of persons and structural divisions of legal entities;
2) exclusion of persons and structural divisions of legal entities;
3) posting on the Internet resource of the authorized body the register of persons and structural divisions of legal entities included in the database.
The forms of notification and information provided for in part one of this paragraph, the procedure and deadlines for their submission, as well as the procedure for creating the database shall be established by the authorized body.
The requirements provided for in this paragraph shall not apply to:
1) state bodies;
2) persons holding responsible government positions, persons authorized to perform government functions, deputies of the Kurultai of the Republic of Kazakhstan and maslikhats, with the exception of maslikhat deputies, working on a part-time basis, military servants, law enforcement and special state bodies’ officers in the performance of their official duties;
3) banking organizations, insurance organizations;
4) taxpayers subject to tax monitoring;
5) educational organizations;
6) money and (or) other assets received in connection with the activities of persons engaged in private practice, arbitrators, appraisers, auditors;
7) quasi-public sector entities;
8) diplomatic missions, as well as their employees;
9) money and (or) other assets intended for the development of national, technical and applied sports, support and stimulation of physical culture and sports, also intended for holding sports events, including international sports competitions, sports events;
10) money and (or) other assets received on the basis of international treaties ratified by the Republic of Kazakhstan;
11) money and (or) other assets received for the purpose of paying for treatment or undergoing health, preventive procedures;
12) money and (or) other assets received in the form of revenue from foreign trade contracts;
13) money and (or) other assets received for the organization and implementation of international transportation, provision of international postal services;
14) money and (or) other assets received under investment contracts concluded in accordance with the legislation of the Republic of Kazakhstan;
15) amounts of dividends, remuneration, winnings previously taxed with individual income tax at the source, if there are documents confirming withholding of such tax at the source of payment;
16) other cases established by the Government of the Republic of Kazakhstan.
The tax authority shall have the right to conduct a tax audit of the compliance of an individual and (or) structural unit of a legal entity with the requirements, established by this paragraph when receiving and expending money and (or) other assets from foreign states, international and foreign organizations, foreign nationals, and stateless persons in certain cases.
The form of the information provided for in part one of this paragraph shall be established by the authorized body.
The form of the information provided for in part one of this paragraph and the procedure for submitting it shall be established by the authorized body.
The list and form of information provided for in part one of this paragraph shall be established by the authorized body.
The forms of the request and information provided for in part one of this paragraph shall be established by the authorized body in agreement with the authorized body for regulation, control and supervision of the financial market and financial organizations and the authority in trading activities regulation.
The form of the register of property lease (rent) agreements, the procedure for its compilation and submission shall be established by the authorized body.
The form of the information provided for in part one of this paragraph and the procedure for its submission shall be established by the authorized body.
video recording of facts of non-issuance of cash register receipts;
photo recording of issued cash register receipts that do not correspond to the form approved by the authorized body;
bank receipts for transferring money via mobile transfers.
A person who reported the fact of a violation specified in part one of this paragraph, if it is confirmed, is subject to remuneration in the manner determined by the Government of the Republic of Kazakhstan.
The provisions of part two of this paragraph shall not apply to a person who has knowingly reported false information about the facts of committed offenses. In this case, a person who has knowingly reported false information shall be held liable under the laws of the Republic of Kazakhstan.
The rules of interaction and the form of information provided for in part one of this paragraph shall be established by the authorized body.
The forms of information indicated in part one of this paragraph and the procedure for providing such information shall be established by the authorized body in agreement with the authorized body for regulation, control and supervision of the financial market and financial organizations.
The provision of part one of this paragraph shall not apply to information submitted to credit bureaus by banking organizations to form a credit history of an individual.
The form of information referred to in part one of this paragraph shall be established by the authorized body.
SECTION 2. TAX LIABILITY Chapter 4. TAX LIABILITY
Article 57. Tax liability
Tax liability is the obligation of a taxpayer (tax agent) to the state, arising under this Code.
Article 58. Taxable and (or) taxation-related item
Article 59. Tax base
The tax base is the cost, physical or other properties of the taxable item, based on which the amounts of taxes and payments payable to the budget are determined.
Article 60. Tax rate
Article 61. Tax period
Tax period – is a period of time established for specific types of taxes and payments to the budget, at the end of which the taxable object and tax base are determined, and the amounts of taxes and payments payable to the budget are calculated.
Chapter 5. FULFILLMENT OF THE TAX OBLIGATION
Article 62. Fulfillment of the tax obligation
1) register with the tax authority;
2) keep records of taxable items and (or) taxation related objects;
3) calculate the amounts of taxes and payments payable to the budget, based on the taxable items and (or) items related to taxation, the tax base and tax rates;
4) calculate advance and current payments of taxes and payments to the budget;
5) prepare and submit to the tax authorities the tax forms and other forms established by this Code;
6) pay the calculated and charged amounts of taxes and payments to the budget, advance and current payments of taxes and payments to the budget;
7) pay, in cases provided for by this Code, the charged amounts of penalties and fines.
1) calculate the amounts of taxes withheld at the source of payment;
2) prepare and submit to the tax authorities tax reports and other forms established by this Code;
3) withhold and transfer the calculated and charged amounts of taxes withheld at the source of payment;
4) keep records of charged and paid income, withheld and transferred to the budget taxes, withheld at the source of payment, on each taxpayer;
5) pay, in cases provided for by this Code, the charged amounts of penalties and fines.
1) in non-cash form from the date of:
receipt by the banking organization for execution of a payment order for the amount of the obligation;
payment execution, including by offset, by means of a payment instrument not provided for in the second paragraph of this subparagraph;
2) in cash - from the date of depositing the specified amounts in:
banking organizations;
authorized state body or local executive body.
The taxpayer's tax obligation to pay the tax subject to withholding, fulfilled by a tax agent at its own expense without withholding it, shall be deemed fulfilled in accordance with paragraph 5 of this article.
1) the amount of arrears;
2) charged penalties;
3) the amount of fines.
Article 63. Fulfillment of tax obligations for calculation of taxes and payments to the budget
The tax authority and (or) authorized state bodies shall be responsible for calculating the amount of individual types of taxes and payments to the budget in cases stipulated by the Special Part of this Code.
Article 64. Deadlines for fulfilling tax obligations
The period for fulfilling a tax obligation, the start of which is determined by reference to an event, legal action or date, begins on the day following the day on which such event, legal action, or date occurred.
1) on paper - until the end of the working hours of the tax authority or State Corporation on the last day of the established deadline;
2) electronically - until midnight on the last day of the established deadline.
If the last day of the deadline falls on a non-working day, then the day of the end of the established deadline for fulfilling the tax obligation is considered to be the next working day following such day.
Article 65. Limitation periods on tax liabilities and claims
1) the tax authority has the right to calculate, charge or revise the calculated, charged amount of taxes and payments to the budget;
2) the taxpayer (tax agent):
is obliged to submit tax reports;
has the right to make changes and additions to tax reports;
has the right to demand a credit and (or) refund of taxes and payments to the budget, penalties.
1) five years for the following categories of taxpayers:
classified by the Entrepreneur Code of the Republic of Kazakhstan as large business entities;
conducting activities in accordance with a subsoil use contract;
residents of the Republic of Kazakhstan who have obligations to comply with the requirements established by Chapter 33 of this Code;
payers of VAT in terms of the VAT amounts on imported goods paid by the offset method;
2) three years for taxpayers not indicated in subparagraph 1) of this paragraph.