Starting from September 1, 2026, mandatory digital labeling of beer and beer-based beverages in glass bottles will be introduced in Kazakhstan. Products manufactured or imported after this date must carry a Data Matrix labeling code.
The labeling of beer will be introduced in stages:
— from February 1, 2026 – for products in kegs;
— from September 1, 2026 – for products in glass bottles;
— from January 1, 2027 – for products in metal cans.
In the future, full traceability of products will be ensured through the electronic processing and confirmation of documents when products are transferred between participants in the supply chain.
Participants in the market are required to register in the Product Marking and Traceability Information System (PMTIS) through the tanba.markirovka.kz portal and begin registering product cards.
Registration is recommended to be completed in advance in order to obtain labeling codes.
Unlabeled stocks of beer and beer-based beverages produced before the introduction of mandatory labeling may be sold for one calendar year, in accordance with the established list.
🏡 Income from capital gains on real estate located in the Republic of Kazakhstan arises upon its sale or transfer as a contribution to the authorized capital of a legal entity if the property has been owned for less than two years.
🌎 Income from capital gains on real estate received free of charge and located outside the Republic of Kazakhstan arises upon its sale or transfer as a contribution to the authorized capital of a legal entity, regardless of the period of ownership.
💹 Income from capital gains on real estate is:
🧾 Upon sale – the positive difference between the sale price and the original cost of the property;
🏢 Upon transfer of property as a contribution to the authorized capital – the positive difference between the value at which the property is contributed to the authorized capital, but not exceeding the amount against which such property is contributed, and its original cost.
The value at which the property is contributed to the authorized capital is determined based on a document confirming the acceptance and transfer of such property.
📜 The original cost of a real estate property is the documented:
🏷 Purchase price of the property;
✏ Purchase price of the real estate property being sold or transferred after a change in its functional and/or intended purpose, where such change occurred between the date of acquisition and the date of sale or transfer.
🎁 The original cost of property received free of charge is:
📝 The value previously included as income from property received free of charge – where the value of such property was included in the taxable income of an individual entrepreneur or an individual;
🪙 The market value;
🔍 The appraised value;
🗺 The cadastral (appraised) value – in the case of the sale or transfer of a land plot;
0️⃣ Zero value – in all other cases.
🌍 The original cost of real estate located in a jurisdiction with preferential taxation is considered to be zero.
In 2026, the Declaration of Income and Property (Form 270.00) must be submitted for the 2025 reporting year.
The deadline for submitting the declaration is no later than September 15, 2026.
The obligation to submit Form 270.00 applies to the following categories of individuals:
Cash fiscal receipt and commodity receipt what is the difference A cash fiscal receipt and a commodity receipt are different documents and have different legal meanings
A fiscal receipt is generated using a cash register (KKM) and confirms the fact of registration of a monetary settlement The document contains mandatory details including a fiscal sign and a QR code and information about the sale is transmitted to the information systems of the state revenue authorities
The product receipt contains information about the purchased goods (works services) however, it does not have a fiscal feature and does not confirm the registration of the monetary settlement in the KKM In cases where the application of the CCM is mandatory a sales receipt cannot replace a fiscal receipt and can only be issued as an additional document
The issuance of a fiscal check when making monetary settlements with the mandatory application of the CCM is the responsibility of the seller and serves as confirmation of the legality of the calculation
Business liquidation: what is important to know about tax reporting In case of liquidation of a legal entity or its structural subdivision, liquidation tax reports are submitted within 3 working days after the approval of the interim liquidation balance sheet (Clause 2, Article 74 of the Tax Code of the Republic of Kazakhstan)
The submission of such reports is the basis for conducting tax administration including a tax audit
It is also important the tax debt is repaid at the expense of the funds and property of the liquidated taxpayer; if the property is insufficient, the remaining debt may be recovered from the founders (participants) in cases provided for by law.; overpaid taxes fees penalties and customs duties are first sent to repay the debt and the remainder is returned to the taxpayer.; after receiving the notification of the absence of debt, it is necessary to contact the registration authority within 3 working days to complete the liquidation procedure
When can the tax debt be collected from the debtor If a taxpayer has not repaid tax arrears in excess of the maximum amount even after collecting funds from his bank accounts the tax authority has the right to foreclose on the money held in the accounts of his debtors
Who is considered a debtor
This is an individual or legal entity sole proprietor a person engaged in private practice a non-resident with a permanent establishment in the Republic of Kazakhstan as well as a structural unit of a legal entity that is in debt to the taxpayer What's the order the tax authority sends a notification to the debtor confirming the accounts receivable; the debtor must submit a reconciliation report with the taxpayer or documents confirming the settlements.; if the notification is not executed the tax authority may conduct a tax audit of the debtor and suspend spending operations on his bank accounts When is the collection order issued It is sent to the debtor's bank accounts within the limits of the confirmed amount owed on the basis of: reconciliation report of mutual settlements; tax audit report; a court decision that has entered into legal force The collection order is revoked after the taxpayer or debtor pays off the tax debt
Personal income tax deduction for medicine how to reflect in the declaration form 270.00 for 2025
If the employer has already provided a deduction when calculating the personal income tax at the source of payment it cannot be reflected again in the Declaration of form 270.00 This will lead to a double application of the tax deduction which is not allowed At the same time, the taxpayer has the right to independently declare in the form 270.00 only those deductions that were not applied by the tax agent including the unused amount of the deduction for medicine A prerequisite is compliance with the requirements of the Tax Code and the availability of supporting documents
Basis Article 342 of the Tax Code of the Republic of Kazakhstan and the Rules for preparing a declaration of form 270.00 approved by the Order of the Minister of Finance of the Republic of Kazakhstan dated September 13, 2021 No. 927
Sole proprietors must indicate all addresses of rented apartments in TNF 910.00 In the "Information about the place of business" section, it is necessary to specify all leased facilities separately for each address indicating the corresponding Department of Internal Affairs city street house and apartment number Important: The IPN is calculated based on the rate applicable to the location of each property The base rate of 4% is applied, or the rate changed by the decision of the local maslikhat within the stipulated range is reduced or increased to 50% That isif the sole proprietor is registered in one city but rents apartments in other localities then when filling out the form 910.01 he must reflect the UHD and addresses of all objects and take into account the decisions of the maslikhats at their location The procedure for filling out TNF 910.00 is established by the Order of the Minister of Finance of the Republic of Kazakhstan dated November 122025 No. 695
If a student applies a special tax regime for the self-employed and the ESalyq Business mobile application displays the debt on the CSHI while the paid contributions to the CSHI are refunded it is necessary to update the information about the preferential category and contact the support service
To do this, you should get a certificate from the educational institution confirming full-time education indicating the period of study
Then, in the ESalyq Business application, open the section "Profile" "Information for calculating taxes and social payments" "Category" select the preferential category "fulltime education" and be sure to specify the period of validity of the benefit ("from" and "to")
After that, the taxpayer needs to send an application to the support service attaching a certificate from the educational institution and asking to recalculate the accrued social payments, taking into account the preferential category "student" for the relevant period It is recommended that you specify your full name IIN, and the period for which recalculation is required
After receiving the letter, the support service will register the application and consider the issue of adjusting the charges
In accordance with the Law of the Republic of Kazakhstan on Amnesty, an administrative amnesty was conducted for the first time in the history of independent Kazakhstan in connection with the adoption of the new Constitution.
At the same time, the administrative amnesty does not apply to fines imposed by the court.; ▪ provided for in articles 275, 277, 278 and 281 of the Code of Administrative Offences of the Republic of Kazakhstan.
We are talking about the most serious tax offenses related to:
• concealment of taxable objects or property;
• tax evasion;
• underestimation of tax amounts;
• violation of the legislation of the Republic of Kazakhstan in the field of state regulation of production and turnover of certain types of petroleum products and excisable goods.
The Department of State Revenue for the West Kazakhstan region conducted an administrative amnesty on 152 administrative materials. The total amount of written-off administrative fines amounted to more than 11 million tenge.
The Department of State Revenue for the West Kazakhstan region continues to work on the implementation of the legislation of the Republic of Kazakhstan and informing taxpayers on the application of administrative amnesty.