In accordance with paragraph 1 of article 341 of the Code of the Republic of Kazakhstan dated December 25, 2017 No. 120-VI ZRK "About taxes and other obligatory payments to the budget (Tax code) of the income of natural persons subject to taxation excludes the following types of income (the revenue adjustments):
41) state targeted social assistance, benefits and compensation, paid at the expense of the budget, in the sizes established by the legislation of the Republic of Kazakhstan.
According to paragraph 1 of Article 130 of the Labor Code of the Republic of Kazakhstan, compensation payments are made for each day of stay outside the permanent place of residence in accordance with the procedure established by the agreement, collective agreement, employment contract and (or) act of the employer.
Into force of this article, the state revenue Committee of the Ministry of Finance of the Republic of Kazakhstan passed an order dated June 15, 2020 №188 "On approval of Procedure of payment of compensation to employees engaged in customs and export controls when their work is in transit or has traveling nature, or associated with service trips within served areas of the State borders of the Republic of Kazakhstan" (hereinafter – the Order).
Thus, the Procedure provides that payments to employees engaged in customs and export controls are compensatory. Similar conclusion was reached by the legal service Department of the Ministry of Finance of the Republic of Kazakhstan that compensation payments are made in proportion to the actual number of days trips to work and back home regardless of the mode of organization of work and rest( letter No. SRC-06-2-34/6163-And 21.09.2020 g).
In accordance with the Law of the Republic of Kazakhstan from April 6, 2016 No. 480-V " On legal acts»
1) development body - state bodies, local representative and executive bodies that develop normative legal acts in accordance with their competence established by the Constitution of the Republic of Kazakhstan, this Law and other normative legal acts;
16) legislation of the Republic of Kazakhstan a set of normative legal acts adopted in accordance with the established procedure;
18) rule of law - a generally binding rule of conduct of a permanent or temporary nature, designed for repeated application, extending to an individually indefinite circle of persons within the framework of regulated public relations;
25) normative legal act - a written official document on paper and an electronic document of the established form identical to it, adopted at a republican referendum or by an authorized body, establishing the norms of law, changing, supplementing, terminating or suspending their effect.
In accordance with subparagraph 7 of paragraph 2 of Article 7 of the Law of the Republic of Kazakhstan "On Legal Acts", Order No. 188 of the Minister of Finance of the Republic of Kazakhstan dated June 15, 2020 refers to regulatory legal acts.
On the basis of the above,compensation payments to employees of customs posts and export control relate to compensation paid at the expense of budget funds, in the amounts established by the legislation of the Republic of Kazakhstan.