On 10/21/2026, a meeting was held with employees of SEZ Ontustik to discuss issues of compliance with the Code of Ethics of civil servants and anti-corruption
During the meeting, the Ethics Commissioner of the State Duma for Shymkent, Ye.Uzbekov, explained the basic requirements for civil servants, called on all participants to strictly observe anti-corruption restrictions, as well as the requirements of professional ethics both during working and non-working hours.
Also, at the meeting, the Ethics Commissioner of the State Duma for Shymkent, Ye.Uzbekov, announced the measures taken to combat corruption in the system of state revenue bodies.
In addition, the consequences of corruption offenses were explained to the audience.
During the meeting, other issues of prevention and prevention of corruption were also discussed.
As a result of the meeting, a number of instructions and instructions were given on the prevention and prevention of corruption offenses, as well as compliance with the Code of ethics of civil servants.
Your situation:
In what cases does an individual have income from the increase in value when selling real estate and vehicles, including property received as a gift or by inheritance? How is such income determined, what tax (IPN) needs to be paid, within what timeframe and in what way, where the declaration is submitted, and to which state revenue authority it needs to be addressed?
How to fix it:
Income from the increase in value when selling real estate arises if the property is sold before the expiration of the established holding period or if it belongs to property that is subject to tax regardless of the holding period.
Starting in 2026:
• housing, dachas, garages, parking lots, storage spaces, etc. – less than 2 years of ownership if the right was registered after 01.01.2026;
• if the right was registered before 01.01.2026 – 1 year;
• land plots for individual housing construction, dacha construction, private household plots, garages, parking lots – if owned for less than 2 years;
• other real estate – regardless of the ownership period.
• real estate outside the Republic of Kazakhstan — regardless of the holding period.
Income is the positive difference between the sale price and the original cost.
For vehicles, income arises if the vehicle registered in the Republic of Kazakhstan was owned for less than 1 year. For vehicles registered abroad, as well as aircraft, ships, etc., — regardless of the holding period.
PIT: 10% on income up to 8,500 MCI; on income exceeding 8,500 MCI — tax on 8,500 MCI + 15% on the excess.
When income is earned, an individual submits a declaration of income and property (Form 270.00) by September 15 of the following year and pays PIT within 10 calendar days after this deadline.
The declaration must be submitted and PIT paid at the place of residence (or place of stay).
The collection of a tax debt owed by an individual is carried out by the tax authority if the tax debt has not been repaid in an amount exceeding the single amount of the monthly calculation indicator in force as of January 1 of the relevant financial year.
The term “tax debt of an individual” also includes the tax debt of an individual registered as an individual entrepreneur or a person engaged in private practice, for tax obligations not related to the conduct of business activities or private practice.
The tax authority issues a tax order to recover the debt of an individual after the deadline for fulfilling the notice regarding the repayment of the individual’s tax debt has expired.
The deadline for fulfilling the tax order is five working days following the day it is served.
If the individual fails to comply with the tax order, the tax authority forwards the tax order to the relevant judicial authorities in the relevant territorial jurisdiction or to the regional chamber of private bailiffs for enforcement in accordance with the procedure established by the legislation of the Republic of Kazakhstan on enforcement proceedings and the status of bailiffs.
The tax order is revoked in the following cases:
* the repayment of tax debt by an individual;
* violations of the procedure for issuing a tax order;
* the application of a solvency restoration procedure or a judicial bankruptcy procedure against an individual in accordance with the Law of the Republic of Kazakhstan “On Solvency Restoration and Bankruptcy of Citizens of the Republic of Kazakhstan”.
Rules for Applying the Zero VAT Rate to Export Operations within the Eurasian Economic Union (EAEU)
According to Article 520 of the Tax Code of the Republic of Kazakhstan, a special taxation procedure applies when goods are exported from Kazakhstan to EAEU member states.
Key provisions:
Zero rate (0%): A 0% VAT rate applies to the export of goods from the Republic of Kazakhstan to EAEU member states.
Right to VAT credit: Taxpayers have the right to claim VAT as a credit (in accordance with Chapter 49 of the Tax Code of the Republic of Kazakhstan), unless otherwise provided by law.
Direct exports: Standard sales of goods to EAEU partners.
Manufactured goods: Export of products resulting from manufacturing activities performed under manufacturing contracts within the territory of the Republic of Kazakhstan (except for the processing of customer-supplied raw materials).
Leasing and loans: Export of leased assets where ownership is transferred, as well as the provision of loans in the form of goods.
Important: To confirm the application of the zero VAT rate, a complete set of documents must be available, including the application for the import of goods and payment of indirect taxes, transportation documents, and other supporting documents.
On August 28, a working meeting with participants in foreign economic activity was held at the Shymkent-CTO Customs Post, with the participation of E.M. Uzbekov, Deputy Head of the State Revenue Department for Shymkent, and customs representatives.
One of the key topics of the meeting was the operation of the KEDEN information system. Business representatives were provided with explanations regarding the practical aspects of working with the system, the procedures for carrying out customs operations, and the specific requirements for document processing.
The participants also discussed issues related to completing Box 31 of the Goods Declaration, ensuring the completeness and accuracy of the information provided, as well as compliance with the deadlines for the release of goods.
Particular attention was given to the provisions of Article 119 of the Customs Code of the Eurasian Economic Union, which provides for the release of goods within four hours from the time of registration of the customs declaration, unless otherwise provided by law.
The meeting also addressed other important issues for participants in foreign economic activity, including customs control of intellectual property, determination of customs value, classification of goods, as well as the requirements for inclusion in the Register of Temporary Storage Warehouse Owners.
In addition, participants were informed about the procedure for issuing certificates of approval for means of transport used in international carriage to transport goods under customs seals and stamps.
The meeting was held in an open and constructive dialogue format. Business representatives had the opportunity to ask questions of interest, discuss practical situations, and receive the necessary clarifications.
Within the framework of the Law of the Republic of Kazakhstan "On Amnesty in connection with the adoption of the new Constitution of the Republic of Kazakhstan", initiated by the Head of State, work has been carried out to humanize the legal policy of the state.
The state revenue authorities in the city of Shymkent have terminated the execution of administrative penalties and written off administrative fines against persons subject to the amnesty.
As a result, the enforcement of penalties in 993 administrative cases was discontinued, and the amount of fines written off amounted to 81.7 million tenge.
This measure has become one of the practical results of the constitutional reform and is aimed at applying a fair and humane approach in the legal sphere.
📣 On July 8 at 10:30 AM, a meeting between Zhandos Zhumabayevich Duysembiev, Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, and the residents of Shymkent will take place in the city.
📌 The venue and the contact number for inquiries are listed in the post.
On June 30, the republican campaign "People's Accountant" completes its work.
As part of the promotion, you can receive free consultations on tax legislation, tax reporting, tax calculation and payment, the use of electronic services, as well as accounting.
Consultation time: from 10:00 to 13:00.
Addresses:
• UGD in the Abai district – Shymkent, 33 Theater street;
• UGD in the Yenbekshinsky district – Shymkent, ul. Baytursinova, 68;
• UGD in Karatau district – Shymkent, 89A Argynbekov St.
Don't miss the opportunity!
On June 29, 2026, a roundtable discussion was held with the participation of entities engaged in foreign economic activity.
During the meeting, key issues arising in the course of foreign economic activity were examined, and potential solutions were discussed. Furthermore, participants exchanged views on the practical application of current legal requirements, presented proposals, and discussed relevant aspects of cooperation.
The issues raised during the meeting will be addressed within the framework of applicable legislation, and work on their review and resolution will continue.