October 25 is the Republic Day of Kazakhstan, a national holiday of particular importance in the history of our country. This date is associated with a significant historical event: the adoption of the Declaration on State Sovereignty of the Kazakh Soviet Socialist Republic on October 25, 1990.
The Declaration on State Sovereignty was a landmark document that laid the foundations for the establishment of Kazakhstan as an independent state. Its adoption contributed to strengthening the country's political and legal autonomy, developing national statehood, and paving the way for Kazakhstan's future independence.
The Declaration reflected fundamental principles, including territorial integrity, citizenship, the independence of state authority, the right to own natural resources, and the determination of Kazakhstan's place in international relations. The document expressed the people's aspiration to determine their own destiny and established the legal foundations for future independence.
On December 16, 1991, the state independence of the Republic of Kazakhstan was proclaimed. Thus, the principles enshrined in the Declaration on State Sovereignty played a significant role in the country's development as an independent state.
In 2022, Republic Day was reinstated as a national holiday. This decision reaffirmed the special place of October 25 in the country's history and highlighted the importance of statehood, national identity, and historical heritage.
Today, Kazakhstan continues to develop as an independent state, pursuing efforts to strengthen its economy, improve the well-being of its citizens, and enhance public administration. Effective government institutions, respect for the rule of law, and stronger trust between society and the state play an important role in achieving these objectives.
The Department of State Revenue of the Atyrau Region contributes to the country's socio-economic development by ensuring the timely and full collection of budget revenues, improving tax and customs administration, and enhancing the accessibility and quality of public services.
Republic Day is an opportunity to reflect on the country's historical journey, recognize its achievements, and reaffirm our responsibility for its future. This national holiday reminds every citizen of the importance of unity, respect for shared values, and a personal contribution to the prosperity of Kazakhstan.
On the occasion of this national holiday, we wish all our fellow citizens peace, prosperity, unity, and confidence in the bright future of our country!
A Unified Reporting Day was held in Atyrau, during which regulatory and supervisory authorities reported to the business community. The event was attended by Atyrau Region Akim Bolat Akchulakov, the regional prosecutor, heads of government agencies, and representatives of the Chamber of Entrepreneurs and the business community. Kenжеgazy Esembekov, Head of the Department of State Revenue for Atyrau Region, delivered a report during the event.
“During the reporting period, KZT 2,157 billion was received by the state budget, representing 98.8% of the forecast of KZT 2,183 billion. Compared with the same period last year, budget revenues increased by KZT 312 billion, or 16.9%. In addition, as of September 1, 2026, a total of 288,529 public services had been provided in Atyrau Region, of which 99.7% were delivered electronically,” the Head of the Department noted.
The region is home to more than 60,000 small and medium-sized enterprises, employing over 125,000 people. In 2026, KZT 6.3 billion has been allocated to support businesses.
The meeting was held in an open-microphone format, giving entrepreneurs an opportunity to raise issues and share their proposals. In particular, business representatives suggested creating a digital platform that would provide access to information necessary for conducting business.
Bolat Akchulakov noted that, starting next year, a phased transition to digital delivery of public services and procedures is planned in areas including social services, cadastral activities, construction, registration of design and cost estimate documentation, and supervisory procedures. The work is scheduled to be completed by 2028.
All issues raised during the meeting were recorded in the minutes. A phased schedule will be developed to address each request. Some participants received answers to their questions during the meeting itself.
The Department of State Revenues for Atyrau Region reminds taxpayers of the main deadlines for submitting tax reports and paying taxes and other mandatory payments in October 2026.
The deadline for payment of individual property tax for 2025.
Payment of individual income tax on income received by persons engaged in private practice for September 2026.
Tax reporting:
Form 400.00 – excise tax return for August 2026.
Payments:
fee for the use of forest resources when harvesting standing timber for Q3 2026;
individual income tax under the special tax regime for self-employed persons for September 2026, transferred by the internet platform operator.
Tax reporting:
Form 328.00 – application for the import of goods and payment of indirect taxes for September 2026;
Form 851.00 – calculation of current payments for the use of land plots;
Form 870.00 – declaration on payment for negative environmental impact.
Payments:
VAT on goods imported from EAEU member states;
excise duties, including on imports;
payment for negative environmental impact;
payments for the use of forest and plant resources for Q3 2026.
Deadline for a number of monthly taxes and payments, including:
advance corporate income tax payments;
corporate and individual income taxes withheld at source;
corporate and individual income taxes on non-residents' income;
individual income tax under the special tax regime for self-employed persons;
social tax;
payments for the use of land plots and radio frequency spectrum;
payment for outdoor (visual) advertising;
unified payment;
social payments, including mandatory pension contributions and social health insurance payments.
The Department of State Revenues for Atyrau Region recommends that taxpayers submit reports and make payments in advance rather than waiting until the last day.
Timely fulfillment of tax obligations helps prevent technical delays, tax arrears and the accrual of penalties.
When crossing the state border of the Republic of Kazakhstan, it is important to know in advance the established rules for importing and exporting cash and personal belongings. Compliance with these requirements will help avoid delays during customs control, additional explanations and possible penalties.
Cash
When exporting cash foreign currency from Kazakhstan, travelers should take into account the established limit. Cash may not be exported in an amount exceeding the equivalent of USD 10,000 per person.
At the same time, when importing or exporting cash exceeding the equivalent of USD 10,000, the amount must be declared to customs in accordance with the established procedure.
Special requirements also apply to the movement of precious metals. In particular, the export of gold bars, investment coins made of gold and silver, as well as refined gold weighing more than 100 grams is prohibited.
The above currency requirements and declaration rules do not apply to the movement of cash between the member states of the Eurasian Economic Union within the framework of the applicable EAEU rules.
Personal belongings
For travelers crossing the border no more than once a month, certain limits are established for goods imported for personal use.
One person may bring:
• no more than 2 mobile phones;
• no more than 2 tablet computers;
• 1 laptop;
• up to 5 pieces of jewelry;
• 1 bicycle;
• 1 baby stroller.
These quantitative restrictions do not apply to personal belongings that have previously been used by the traveler and are being transported for their own personal needs.
Before traveling, it is recommended to check the applicable customs regulations in advance, especially if you plan to carry a significant amount of cash, precious metals or several electronic devices.
Compliance with customs legislation and declaration requirements will help prevent delays at the border and possible administrative measures.
Be attentive when planning your trip and check the current rules for moving goods and cash across the customs border in advance.
A roundtable meeting was held under the chairmanship of Beken Shanaev, Deputy Head of the Department of State Revenues for the Atyrau Region, with the participation of representatives of the Chamber of Private Bailiffs and officers of the Police Department.
During the event, the participants discussed issues related to the collection of debts from individuals, improving the effectiveness of measures taken within enforcement proceedings, as well as strengthening cooperation between authorized government bodies aimed at ensuring the repayment of tax debts.
The meeting also addressed ways to improve joint efforts in debt collection, enhance public awareness and outreach among citizens, and ensure compliance with the requirements of the legislation.
The importation of narcotic drugs, psychotropic substances, their analogues and precursors into the territory of the Republic of Kazakhstan is prohibited. In exceptional cases, their importation may be carried out in accordance with the requirements established by law and on the basis of the relevant permits. Passengers travelling on international flights should pay particular attention to this requirement. Narcotic drugs are prohibited from being transported by passengers on civil aircraft, both in carry-on luggage and checked baggage.
The illegal movement of narcotic drugs across the state border of the Republic of Kazakhstan may be classified as smuggling and may entail criminal liability under Article 286 of the Criminal Code of the Republic of Kazakhstan. The type and severity of liability depend on the specific circumstances of the case, including the type and quantity of the substance, the method of transportation and other qualifying circumstances. In addition, the illegal manufacture, acquisition, possession or transportation of narcotic drugs without the purpose of sale may entail criminal liability under Article 296 of the Criminal Code of the Republic of Kazakhstan.
The legislation of the Republic of Kazakhstan provides, in cases established by law, for the possibility of exemption from criminal liability for a person who voluntarily surrenders narcotic drugs, psychotropic substances, their analogues or precursors acquired for personal use.
At the same time, voluntary surrender does not include situations where prohibited substances are forcibly seized by law enforcement officers or discovered during detention, a search or other investigative actions.
If a passenger discovers before departure or screening that they are carrying a prohibited substance and wishes to surrender it voluntarily, they must not attempt to hide it, throw it away or leave it in a public place.
At an international airport, the passenger should immediately approach a police officer, a border service officer or an aviation security officer and report the presence of the prohibited substance. Further actions will be carried out by authorized officials in accordance with the legislation of the Republic of Kazakhstan.
Important! Voluntary surrender does not automatically exempt a person from criminal liability for any actions involving narcotic drugs. The legal assessment depends on the specific circumstances, including the purpose of acquisition, the quantity of the substance, the method of transportation and other relevant circumstances.
Passengers travelling on international flights are advised to check their carry-on luggage and baggage in advance and not to transport any substances or items whose origin or legality is unknown.
If a taxpayer disagrees with the results of a tax audit, the taxpayer has the right to protect their rights and legitimate interests and to appeal the audit results in accordance with the procedure established by law.
In accordance with Article 191 of the Tax Code of the Republic of Kazakhstan, appeals against a notification on the results of a tax audit, as well as against actions (inaction) of officials of the state revenue authorities, are carried out in accordance with the procedure established by the Administrative Procedural and Process-Related Code of the Republic of Kazakhstan and the Tax Code. The procedure for submitting and considering a complaint against a notification on the results of a tax audit is regulated by Articles 192–198 of the Tax Code of the Republic of Kazakhstan.
A taxpayer (tax agent) may submit a complaint against a notification on the results of a tax audit to the authorized body within 30 working days following the date on which the notification on the results of the tax audit was served. A copy of the complaint must also be submitted to the state revenue authority that conducted the tax audit and considered the taxpayer's objections to the preliminary tax audit report.
If the deadline for filing a complaint has been missed for a valid reason, it may be restored by the authorized body upon the taxpayer's (tax agent's) request. In particular, temporary incapacity for work of the individual subject to the tax audit, as well as of the taxpayer's head and/or chief accountant, may be recognized as a valid reason. In such cases, the request must be accompanied by documents confirming the period of temporary incapacity for work, as well as a document establishing the organizational structure of the taxpayer.
The complaint and the request to restore the missed deadline must be submitted no later than 10 working days from the date on which the period of temporary incapacity for work ends.
Filing a complaint with the authorized body or filing a statement of claim with the court suspends the enforcement of the notification on the results of the tax audit in the part being appealed. If the taxpayer files a complaint with the authorized body, enforcement of the notification in the appealed part is suspended until a decision is made on the complaint.
If a statement of claim is filed with the court, enforcement of the notification in the appealed part is suspended from the date the court accepts the administrative case for proceedings until the court act enters into legal force. Therefore, it is important to clearly specify in the complaint which part of the notification on the results of the tax audit is being appealed.
A taxpayer's complaint may be submitted in paper and/or electronic form. The complaint must contain:
the name of the authorized body to which the complaint is submitted;
the taxpayer's surname, first name and patronymic, or full legal name, and location;
identification number;
the name of the state revenue authority that conducted the tax audit;
the circumstances on which the taxpayer bases their claims;
evidence confirming these circumstances;
the taxpayer's (tax agent's) signature and the date of submission of the complaint;
a list of the attached documents.
The complaint may also contain other information relevant to the resolution of the dispute. The complaint must be signed by the taxpayer or their authorized representative.
The complaint must be accompanied by documents confirming the circumstances on which the taxpayer bases their claims. If the complaint is submitted by a taxpayer's representative, a power of attorney confirming the representative's authority must be attached. Other documents relevant to the dispute may also be attached. Therefore, when preparing a complaint, it is important to provide specific arguments and supporting documents for each disputed issue identified during the tax audit.
Yes. Withdrawal of a complaint by a taxpayer does not deprive the taxpayer of the right to submit a complaint again, provided that the statutory deadlines are observed. Therefore, when deciding to withdraw a complaint, the taxpayer should take into account the deadlines established by law for submitting a new complaint.
For a taxpayer who disagrees with the results of a tax audit, it is particularly important to comply with the deadline for filing a complaint and to properly substantiate their position with evidence. Simply stating disagreement with the audit results is not sufficient. The taxpayer should clearly indicate which specific conclusion of the tax authority is being disputed, the grounds on which the conclusion is considered unfounded, and which documents and evidence support the taxpayer's position.
Before filing a complaint, it is also advisable to carefully review the notification on the results of the tax audit, the tax audit report, the objections to the preliminary tax audit report, and the relevant decisions of the state revenue authority. When tax disputes are considered, compliance with the procedures and deadlines established by law is of particular importance. Therefore, taxpayers should be familiar with the appeal procedure and take into account the requirements of the applicable legislation when protecting their rights and legitimate interests.
Since 1 January 2026, the Republic of Kazakhstan has applied a procedure for refunding income tax withheld at the source of payment, established by Order No. 694 of the Minister of Finance of the Republic of Kazakhstan dated 12 November 2025, “On Certain Issues Related to Income Tax Withheld at the Source of Payment in the Republic of Kazakhstan.”
Tax Refund Based on an International Treaty
One of the cases provided for is the refund of income tax previously withheld based on an international treaty of the Republic of Kazakhstan on the avoidance of double taxation. The right to apply the provisions of an international treaty is determined taking into account the specific type of income, the status of the income recipient, and the terms of the relevant international treaty. When considering an application submitted by a non-resident, the state revenue authority determines whether the legal grounds provided for by legislation for the tax refund are present.
Confirmation of the non-resident’s tax residency is of particular importance. For this purpose, a document confirming the person’s residency in the relevant foreign state, prepared in accordance with the established requirements, must be submitted. When considering an application for a tax refund, the submitted documents and information are reviewed. In particular, the following are determined:
the country of residence of the income recipient;
the type and amount of income received from sources in the Republic of Kazakhstan;
the existence of grounds for applying the relevant article of the international treaty;
the fact that the income was paid to the non-resident;
the amount of income tax withheld at the source of payment;
the fact that the withheld tax was transferred to the budget;
the amount claimed for refund;
compliance of the submitted documents and information with tax accounting data and the information available to the state revenue authorities.
Where necessary, contracts, acts of completed works or services rendered, payment documents, and other documents that make it possible to determine the actual nature of the income and the circumstances of its receipt are also analyzed. Particular attention is paid to the correct classification of income. Depending on its nature, an international treaty may establish different taxation rules for dividends, interest, royalties, income from the provision of services, and other types of income.
Submission of an Application and Decision-Making
To obtain a tax refund based on an international treaty, a tax application must be submitted using the form approved by Order No. 694. Following consideration of the application, a decision is made either to refund the income tax or to refuse the refund. Where the grounds provided for by legislation are present, the tax amount is refunded in accordance with the procedure established by the Rules for the Provision of the State Service “Refund of Income Tax Withheld at the Source of Payment.”
Therefore, previously withheld corporate income tax is not refunded automatically. It is necessary to confirm the existence of legal grounds for applying the international treaty and the compliance of the submitted documents with the established requirements. When making payments in favor of non-residents, tax agents are advised to verify in advance the grounds for applying the relevant international treaty, the availability of a document confirming tax residency, as well as the correct determination of the type of income and the applicable taxation procedure.
If tax is withheld when income is paid to a non-resident, the possibility of subsequently refunding such tax is determined in accordance with the legislation of the Republic of Kazakhstan and the provisions of the relevant international treaty.
Taxpayers and non-residents are reminded of the need to submit a complete and accurate set of documents, as this is essential for an objective review of the application and the adoption of the appropriate decision.
Order No. 694 also provides for the forms of documents used in the provision of the state service, including the application for a refund of income tax, decisions on refund or refusal to refund, as well as documents confirming the amounts of income and taxes withheld (paid).
The Department of State Revenues for the Atyrau Region reminds individuals who own real estate and land plots of the need to pay their property tax for 2025 by October 1, 2026.
Tax amounts are available to taxpayers. The information required to generate notifications has been sent to second-tier banks. Based on this information, users of mobile banking applications, including Kaspi and Halyk, have received PUSH notifications showing a detailed breakdown of the amounts for each property.
The tax can be paid using a convenient method:
Through the mobile applications of second-tier banks;
In cash at bank branches or payment terminals;
Using a bank card at ATMs and payment terminals.
Please note that starting from October 2, 2026, relevant notifications will be sent to property owners whose outstanding tax debt remains unpaid. If payment is not received within 30 business days, a tax order will be issued. If the order is not fulfilled within 5 business days, the case will be referred to private bailiffs.
To avoid this procedure, the Department recommends paying taxes on time.
In the Atyrau Region, 80% of residents have already submitted their declarations.
This was announced by Bibigul Kairekenova, Head of the Department of the State Revenue Department for the Atyrau Region, during a briefing held at the Regional Communications Service.
According to her, as part of the universal declaration system, citizens submit declarations using Forms 250.00 and 270.00. Form 250.00 contains initial information on assets and liabilities, while Form 270.00 indicates income received and property owned during the reporting period.
“Form 250.00 is submitted once when a person first enters the universal declaration system. Form 270.00 is submitted annually by citizens belonging to the relevant category. It is important to submit the declaration within the established deadline,” said B. Kairekenova.
The declaration can be submitted by September 15 electronically through the taxpayer’s personal account, the e-Salyq Azamat and eGov mobile applications, or in paper form at the state revenue authorities at the place of residence.