Questions and answers presented at the meeting held on 07 April 2026 with the population of Kostanay Region

Questions and answers presented at the meeting held on 07 April 2026 with the population of Kostanay Region

Question

Answer

1

What actions should be taken if the form 328.00 is accepted by the system, but not posted: at the same time, the payment is made, but it is not reflected in the personal account?

If the form 328.00 has the status "Accepted" and there is a Notification confirming the payment of indirect taxes, then there is no need for the NP to take any action.

2

What is the procedure in a situation where the form 328.00 for February was posted twice, subsequently withdrawn and then resubmitted?

According to the indicated BIN, 328.00 TNF were handed in for February in both the old and new KNP. At the same time, all forms submitted in the new KNP have been withdrawn and cancelled. The forms submitted in the old KNP have been posted to personal accounts.

3

We ask you to clarify the procedure for adjusting the offset VAT for products resulting from the processing of agricultural raw materials, in accordance with subitems 7) of paragraph 2 and paragraph 5 of Article 484 of the Tax Code, as well as to clarify whether this adjustment is applied when exporting such products.

Previously, agricultural producers increased the amount of VAT offset to 70% without expenses, which allows them to actually pay only 30% of VAT (Item 411).  In fact, this is a hidden subsidy for agricultural producers due to VAT paid by buyers.

However, by intermediary exporters (some of whom are directly or indirectly affiliated with producers) VAT was fully offset, which creates an imbalance in the form of a refund of unpaid VAT or incomplete payment of VAT (offset VAT on exported goods "eats up" the accrued VAT on other transactions).

For reference, in 2025, 406 exporters in the agricultural sector submitted a claim for a VAT refund of 280.2 billion tenge, of which 119.3 billion tenge (43%) was confirmed to be refunded.

Taking into account the new Tax Code, the amount of additional offset has been increased, however, a rule has been introduced according to which, when exporting agricultural products, the amount of VAT offset is reduced by 80% (Articles 484, 490 of the Tax Code).

This rule is used for all export operations on agricultural products and does not depend on the availability of a VAT refund requirement. At the same time, sales within the Republic of Kazakhstan are not affected by VAT.

At the same time, according to the Law "On State regulation of the development of agriculture and rural areas", agricultural products include:

    • raw materials and products of crop and animal husbandry;

    • beekeeping and aquaculture products;

    • products obtained as a result of primary processing of agricultural raw materials.

Thus, fully processed products, including flour, are not considered agricultural products, and when exporting such goods, an 80% reduction in VAT is not applied.

Additionally, we note that Tax accounting is based on accounting and IFRS.

According to the standards of IFRS-2, the cost of acquiring inventories includes, among other costs, taxes, with the exception of those that are subsequently reimbursed by the tax authorities.

Thus, the inventory item relates the amount of the adjustment to deductions for the cost of production.

4

Please explain the procedure for applying the provisions of Articles 484 and 490 of the Tax Code in terms of reducing the amount of VAT offset by 80% for agricultural exports, as well as explain the reason for the introduction of this measure and how it affects the tax burden of exporters.

Previously, agricultural producers increased the amount of VAT offset to 70% without expenses, which allows them to actually pay only 30% of VAT (Item 411).  In fact, this is a hidden subsidy for agricultural producers due to VAT paid by buyers.

However, by intermediary exporters (some of whom are directly or indirectly affiliated with producers) VAT was fully offset, which creates an imbalance in the form of a refund of unpaid VAT or incomplete payment of VAT (offset VAT on exported goods "eats up" the accrued VAT on other transactions).

For reference, in 2025, 406 exporters in the agricultural sector submitted a claim for a VAT refund of 280.2 billion tenge, of which 119.3 billion tenge (43%) was confirmed to be refunded.

Taking into account the new Tax Code, the amount of additional offset has been increased, however, a rule has been introduced according to which, when exporting agricultural products, the amount of VAT offset is reduced by 80% (Articles 484, 490 of the Tax Code).

This rule is used for all export operations on agricultural products and does not depend on the availability of a VAT refund requirement. At the same time, sales within the Republic of Kazakhstan are not affected by VAT.

At the same time, according to the Law "On State regulation of the development of agriculture and rural areas", agricultural products include:

    • raw materials and products of crop and animal husbandry;

    • beekeeping and aquaculture products;

    • products obtained as a result of primary processing of agricultural raw materials.

Thus, fully processed products, including flour, are not considered agricultural products, and when exporting such goods, an 80% reduction in VAT is not applied.

Additionally, we note that Tax accounting is based on accounting and IFRS.

According to the standards of IFRS-2, the cost of acquiring inventories includes, among other costs, taxes, with the exception of those that are subsequently reimbursed by the tax authorities.

Thus, the inventory item relates the amount of the adjustment to deductions for the cost of production.

5

What is the procedure for reflecting expenses of an LLP that applies a generally established tax regime when purchasing services from a cafe that applies the Tax Code, and is it allowed to deduct such expenses?

In accordance with paragraph 1 of Article 257 of the Tax Code of the Republic of Kazakhstan (hereinafter referred to as the Tax Code), a taxpayer's expenses in connection with income–generating activities are deductible when determining taxable income, taking into account the provisions established by this Article, Articles 258-273, chapters 27-31 of the Tax Code, with the exception of expenses (expenses) that are not deductible in accordance with the Tax Code.

Paragraph 4 of Article 257 of the Tax Code stipulates that deductions are made by a taxpayer for expenses actually incurred if there are documents confirming such expenses related to his activities aimed at generating income.

The first paragraph of paragraph 5 of Article 257 of the Tax Code, unless otherwise established by this Article, Articles 258-273 and Chapters 27-31 of the Tax Code, for the purposes of Section 5 of the Tax Code, expenses, including the date of their recognition, are recognized in accordance with IFRS and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting..

According to subparagraph 16) of Article 286 of the Tax Code, a taxpayer's expenses for the purchase of goods, works, and services from persons applying a special tax regime based on a simplified declaration as of the date of receipt of such goods, works, and services are not deductible.

The date of receipt of the goods is the date of the actual transfer of the goods to the buyer on the basis of supporting documents.

The date of receipt of works and services is the date of signing an act of completed works, rendered services, or other document confirming the fact of work or provision of services.

Thus, the costs of the LLP for the purchase of goods, works and services from persons applying the SRR on the basis of a simplified declaration on the date of receipt of goods, works and services are not deductible, taking into account the provisions of Section 16 of the Tax Code.

6

Is it planned to introduce a single electronic shipping document (ETA), or will the SNT be used as the main document for tax administration, given the duplication of information with the TTN?

Earlier, in 2022, at an interdepartmental meeting to consider problematic business issues with the participation of the Atameken National Chamber of Entrepreneurs, the Committee raised the issue of canceling electronic waybills (e-TTN) and transferring missing details to the SNT. Following the discussion, business representatives, as well as the Atameken National Chamber of Entrepreneurs, expressed their position against the implementation of these changes.

Thus, today, in the framework of tax administration, the SNT is the main primary accounting document. Its registration is mandatory for the import and export of goods within the framework of the EAEU, as well as for turnover in the territory of the Republic of Kazakhstan for goods included in the List approved by the Rules for registration of agricultural co-ops.

7

Is the submission of form 200.00 required by individual entrepreneurs who apply the SRS on the basis of a simplified declaration in the absence of employees?

If the sole proprietor applying the CPR on the basis of a simplified declaration does not have employees, then form 200.00 is not submitted. If the LLP applies the SNR on the basis of a simplified declaration, then even in the absence of employees, it is necessary to submit form 200.00 for the head of the legal entity.

8

Is a legal entity (LLP) required to submit Form 200.00 in relation to a supervisor in the absence of other employees?

If the sole proprietor applying the CPR on the basis of a simplified declaration does not have employees, then form 200.00 is not submitted.

If the LLP applies the SNR on the basis of a simplified declaration, then even in the absence of employees, it is necessary to submit form 200.00 for the head of the legal entity.

9

What is the procedure for determining the tax regime and declaring income, depending on the status of the person at the time of income receipt (sole proprietor or individual)?

The new Tax Code provides for the following special tax regimes (hereinafter - SSR):

1) for the self-employed;

2) based on a simplified declaration;

3) for peasant or farm enterprises.

If the following conditions are met, the taxpayer has the right to apply the following regimes:: 

Self-employed persons (citizens of the Republic of Kazakhstan, candace) have the right to apply self-employed self-employed meeting the following criteria:

- they are not individual entrepreneurs;

- they do not use the labor of hired workers in their activities;

- carry out activities for which the application of this regime is permitted by Government decree.

- income for which for a calendar month does not exceed 300 times the amount of the MCI (1.3 million tenge in 2026);

SNR on the basis of a simplified declaration corresponding to the following conditions:

1) annual income of which does not exceed 600 thousand times the MCI (2.5 billion tenge in 2026);

2) carrying out activities that are not included in the list of activities for which the application of the regime is prohibited (determined by a resolution of the Government of the Republic of Kazakhstan).

The CPR for peasant or farm farms has the right to apply farms that have land plots on the right of ownership or land use in accordance with the limits of the area of land plots established for the application of the regime.

An individual who received income in the reporting year that is subject to taxation by an individual independently, with the exception of income from entrepreneurial activities, is required to submit a declaration of income and property no later than September 15 of the year following the reporting one.

10

How are the incomes of an individual subject to declaration if a fiscal check was not generated when they were received?

An individual who received income in the reporting year that is subject to taxation by an individual independently, with the exception of income from entrepreneurial activities, is required to submit a declaration of income and property.

The income and property declaration must be submitted no later than September 15 of the year following the reporting year.

The payment of individual income tax calculated from the taxable amount of income subject to taxation by an individual independently based on the results of a calendar year is carried out by the taxpayer no later than ten calendar days after the deadline set for submitting the income and property declaration, i.e. no later than September 25 of the year following the reporting year.

11

regarding Desk control from a Clean Slate, who will this rule apply to?

As part of the Government's decisions aimed at ensuring macroeconomic stability and reducing the burden on business, the State Revenue Committee has revised approaches to tax administration in relation to micro and small businesses since January 1, 2026.

The changes relate to desk control, tax audits, administrative liability, claim work, as well as measures to write off fines and penalties.

            Desk control.

There is no desk control for micro and small businesses with respect to tax reports submitted before December 17, 2025, and for tax obligations for tax periods before January 1, 2026.

At the same time, support measures do not apply and desk control remains in the following cases:

• on taxation of income of non-residents;

• when reporting or withdrawing tax reports after December 17, 2025;

• when the taxpayer submits applications and (or) claims requiring desk control;

• in relation to the service recipient's suppliers within the framework of the state VAT refund service.

According to the specified category, desk control is carried out in a general manner.

In general, the decisions made make it possible to reduce the administrative burden, streamline issues from previous periods and ensure more stable working conditions for businesses.

12

In the event of technical failures in information systems that prevent the timely performance of duties, will there be mechanisms in place to exclude taxpayers from being held accountable?

The SRC of the Ministry of Finance of the Republic of Kazakhstan adheres to the principle of avoiding negative consequences for taxpayers in the event of technical failures independent of their actions.

When confirming the facts of incorrect operation of the systems:

- objective circumstances are taken into account when considering issues of bringing to justice;

- the provisions of the legislation providing for exemption from liability in the absence of guilt are applied;

- if necessary, the deadlines for fulfilling obligations are extended.

At the same time, the SRC continues to work on improving the stability of information systems and introducing backup mechanisms for interaction with taxpayers.

13

Why are there so many failures in electronic systems?

In 2025-2026, the State Revenue Committee (SRC) is conducting a large-scale digital transformation and transition to a new information system architecture.

Currently, outdated information systems developed more than 10 years ago (from 2000 to 2018), such as the "Central Node of Local Systems" (TSULS) and the "Taxpayer's Office", are being phased out with a new platform — ISNA (Integrated Tax Administration System).

As a result, instead of the previously operating 14 information systems, a new SRG architecture was formed, consisting of 5 key systems: SDF, ISNA, SUR, ESF and Keden.

The transition and switching between systems is accompanied by a temporary shutdown of individual services and technical work on data transfer.

14

Through which electronic services is it possible to verify the registration of a certain legal entity, sole proprietor or a person engaged in private practice?

Information on registration as a taxpayer–a legal entity, an individual entrepreneur, as well as a person engaged in private practice, can be checked on the official Internet resource of the SRC of the Ministry of Finance of the Republic of Kazakhstan (www.kgd.gov.kz ) in the section "Electronic services" / "Business assistance" / "Taxpayer search".

15

The new Tax Code introduces an automated procedure for issuing EFS. Which taxpayers will be subject to such control?

Automated control does not apply to all taxpayers. Such control will be carried out in relation to risky taxpayers who have executed a notification confirming the actual completion of turnover in the sale of goods, performance of works and provision of services by revoking the ESF. Automated control will not be carried out with respect to taxpayers who have independently revoked the ESF (for example, those who were mistakenly discharged or for other reasons).

16

How and what to pay for the self-employed? For the simplified version, everything also remains, taxes, payments, reports.

The self-employed pay social security payments in the amount of 4% of income in accordance with the norms of the Social Code and the ZRK on health insurance.  For taxpayers applying the tax assessment on the basis of a simplified declaration, the tax rate (CPI/IPN) is set at 4%, with the right to maslikhats to lower or raise this rate to 50%.  Payment deadlines have not changed, reporting on TNF is 910.00

17

Can you tell me what to do with VAT nicknames that are currently on simplified payment?

Starting in 2026, sole proprietors who apply the Tax Code on the basis of a simplified declaration cannot be VAT payers. Therefore, if you plan to switch to the Tax accounting system on the basis of a simplified declaration, you need to submit a notice of the applicable tax regime and a VAT liquidation declaration in early January, before issuing the first tax return.

18

Where can I apply if the vehicle tax has not been charged?

Information about the accrued tax amounts is sent to users of mobile applications of second-tier banks in the form of PUSH notifications.

Information about the amount of tax is posted on the web portal portal.kgd.gov.kz in the Upcoming Payments for Individuals service, as well as in the mobile applications of second-tier banks and the E-Salyq Azamat mobile application.

The vehicle tax is calculated independently in accordance with the rates established by the tax legislation.

You can calculate the tax using a calculator on the web portal. portal.kgd.gov.kz .

19

What business improvements are provided for in the new tax code regarding tax administration?

SNR

Three SNR modes:

1) for the self-employed;

2) based on a simplified declaration;

3) for peasant or farm enterprises.

Individuals

who are not individual entrepreneurs have the right to apply self-employment insurance for the self-employed.;

, non - employing workers;

⮚ carrying out the types of activities for which the application of this SNR is permitted (the list of OKED, approved by Government Decree No. 994 – 40 types of activities dated 11/21/2025);

, whose income for a calendar month does not exceed 300 MCI.

They are exempt from paying personal income tax, they pay only social security payments for themselves in the amount of 4% of income (OPVR-1%, OPV -1%, CO -1% and OSMI -1%).

SNR based on a simplified declaration:

1) the marginal income HAS BEEN INCREASED TO 600 thousand times the MCI (2.4 billion tenge), without limitation on the number of employees;

2) carrying out activities that are not included in the list of prohibited activities (the prohibition list was approved by Government Decree No. 970 – 44 types of activities dated 11/14/2025).

The IPN/CPN rate is 4% (with the right to lower/raise the rate to 50% by local representative bodies).

THE SNR ON THE UD IS not A SOCIAL TAX PAYER EITHER FOR ITSELF OR FOR THE EMPLOYEES

CPR for peasant (farm) farms

The personal income tax is paid in the amount of 0.5% of the income amount.

KPN

For social sector organizations (medical, educational organizations, etc.) in the amount of 5% in 2026, and from 2027 – 10%.

THE OPPORTUNITY HAS BEEN GIVEN TO DISTRIBUTE DIVIDENDS

For agricultural producers, the rate remains at 3% (currently the rate is 10%, while the tax is reduced by 70%).

On investment tax preferences.

The application of investment preferences for buildings and structures has been expanded, and the condition of "industrial use" has been eliminated.

Deductions for fixed assets: taxpayers have been given the right to choose whether to deduct subsequent expenses of fixed assets (repair costs) at a time or through capitalization.

The threshold for Ap in terms of KPN has been increased from 325,000 MCI (1,405,625,000 tenge) to 600,000 MCI (2,595,000,000 tenge). The calculation of advance payments for the 1st quarter is carried out by the state revenue authorities without submitting a calculation.

VAT

PRE-COMPLETION OF THE VAT DECLARATION ON THE BASIS OF THE ESF, GTD, VAT PAYMENT FOR A NON-RESIDENT

IPN

EXEMPTION FROM IPN OF PENSION SAVINGS

For persons with disabilities of groups 1 and 2, the social tax deduction for personal income tax has been increased from 882 to 5,000 MCI

Social tax

The relationship between social tax and social contributions with the establishment of a rate of 6% is excluded (now it is 11%).

Social tax payers are not social tax payers.

Incentives for the development of the stock market.

The exemption from taxation of dividends on securities that are on the official list of stock exchanges operating in the territory of the Republic of Kazakhstan on the date of accrual of such dividends has been retained.

Additional incentives for investors.

100% deductions for construction costs, purchase of hardware and software, as well as for their reconstruction and modernization.

Deductions for exploration expenses are allowed within the framework of existing contracts or outside them.

Zero mineral extraction tax rate for up to 5 years for the development of new low-profitable parts of deposits.

Reduction of the CPI by 100%, exemption from property tax and land tax, as well as VAT on the import of equipment for processing TPI.

An alternative subsurface use tax (ANN+ regime) is proposed for mature oil fields. The savings from tax benefits are directed to investments in mining and development of the region.

Social issues.

Exemption from the IPN of pension payments from the UAPF, with the exception of payments to persons traveling outside the Republic of Kazakhstan and received by inheritance.

In addition, the transport tax has been reduced for passenger cars, the service life of which is based on the year of production.:

- over 10 years and up to 20 years inclusive – by 30%;

- over 20 years – by 50%.

Also, the amount of the social tax deduction has been increased from 882 MCI to 5,000 MCI for persons with disabilities of the first and second groups.

The number of TNF has been reduced by 30%

The approaches to desk control have been changed. The procedure is preventive in nature, from the sphere of elimination of violations to the sphere of identified discrepancies.

The ways of securing a tax liability have been expanded. The traditional accrual of penalties, suspension of expenditure transactions, and restriction on the disposal of property are complemented by the suspension of the discharge of the ESF and the restriction of access to the Internet site of a foreign company.

Electronic invoice statement control is carried out in the form of:

1) automated control of electronic invoice statements;

2) comparative control of electronic invoice statements.

Compulsory collection of tax debts

A notice of tax arrears is sent by 20 MCI.

From 20 to 45 MCI - notification, suspension of spending operations on bank accounts and collection order.

Over 45 MCI - additionally an inventory of property, auctions, debtors, restriction of the head's departure from the Republic of Kazakhstan, bankruptcy.

Provision of deferred payment / installments without collateral for debts of up to 1,500 MCI.

The threshold for collecting arrears on social payments is set at 6 MCI.

The categorization of taxpayers by degree of risk has been abolished.

It is possible to apply a simplified VAT refund procedure for all categories of taxpayers who have at least 50% of the turnover at the "0" rate in the total taxable turnover.

On tax audits in order to improve tax administration:

the division of tax audits into scheduled and unscheduled inspections is excluded;

The grounds for inspections have been generalized and shortened;

The possibility of handing over tax audit documents electronically via a web portal is being introduced.;

 the deadline for delivery of the order is regulated within three working days.;

the submission of a request for documents during a tax audit of an SME entity is limited (only 2 times);

The deadline for fulfilling the NP requirement has been reduced to 10 business days instead of 30.

The deadline for extending tax audits has been shortened.

A tax audit is assigned based on the tax burden coefficient indicator.

At the same time, a comprehensive tax audit is not appointed for a tax period in which the taxpayer's tax burden coefficient is at least 90 percent of the upper index of the tax burden coefficient for the relevant type of activity and taking into account the region of activity.

20

What approach does the new Tax Code envisage in terms of universal declaration?

In connection with the revision of the approach to universal declaration, it was decided to exempt persons of the fourth stage of the tax code who were not included in stages 1-3 from submitting an "entrance" declaration of assets and liabilities (TNF 270.00), with the exception of persons with assets, property and bank accounts abroad (Law of the Republic of Kazakhstan dated July 15, 2025).

 Thus, starting from January 1, 2025, the remaining category of citizens who previously belonged to the 4th stage of the VD (pensioners, employees of private structures, students, housewives, etc.) are exempt from mandatory declaration.

Similar provisions are provided for in the new Tax Code.

Thus, the declaration of assets and liabilities (TNF 250.00) is submitted by:

adult citizens, residents of the Republic of Kazakhstan who have property abroad;

candidates for elected, public and equivalent positions;

those who wish to become major participants in banks, the securities market, and insurance organizations;

The declaration of income and property (TNF 270.00) is submitted by:

civil servants and persons equated to them (including heads and founders of the quasi-public sector) and their spouses;

major participants in banks, securities market, insurance organizations and their spouses;

heads, founders (participants) of commercial organizations (in joint-stock companies with a voting share of more than 10%) and their spouses;

individuals engaged in private practice;

persons with property abroad;

persons who have received income subject to self-taxation, with the exception of income of sole proprietors;

persons with money in foreign banks over 1000 MCI;

persons who acquired property with a total value of over 20,000 MCI both in the Republic of Kazakhstan and abroad.

persons who have received income, including outside the Republic of Kazakhstan, over 8500 MCI, with the exception of those who have received an employee's income subject to withholding tax;

persons who have received income in the form of dividends, including outside the Republic of Kazakhstan, over 230,000 MCI.

21

If money is often transferred to me, will it be checked?

The criteria for monitoring mobile transfers are the receipt by one individual during each of three consecutive calendar months of funds from 100 or more different persons to a bank account(s) that is not intended for business activities, provided that the total amount of receipts for the specified period exceeds 12-multiple of the minimum wage (hereinafter referred to as the criterion) (minimum wage = 85,000 tenge, 12 minimum wages = 1,020 thousand tenge).

The specified criteria were approved by the Order of the Minister of Finance of the Republic of Kazakhstan dated November 12, 2025 No. 698.

Transfer of information by second-tier banks

Information is transmitted to the tax authorities by second-tier banks only if the above criteria are met at the same time.

According to the Order, information is provided by banking organizations quarterly, no later than the 15th day of the month following the reporting period, upon identification of transactions conducted on bank accounts of individuals with signs of income from entrepreneurial activities.

Thus, the first information from second-tier banks according to the established criteria will be received by the tax authorities by April 15 following the results of the first quarter of this year.

Actions of the tax authority after receiving the information

After receiving the specified information, the tax authorities carry out desk control.

Based on the results of the desk inspection, a notification on the identified discrepancies is sent to the taxpayer, which must be executed within 30 working days from the day following the day of its delivery.

The execution of the notification is recognized as:

✓ submission of tax reports — in agreement with the identified discrepancies;

✓ providing explanations — in case of disagreement with the identified discrepancies.

Suspension of spending operations

The compliance of an individual with the established criterion is not an independent basis for suspending spending operations on bank accounts.

The suspension of expenditure transactions is allowed only in case of non-fulfillment of the notification sent based on the results of desk control, in accordance with the procedure and on the grounds provided for by the Tax Code.

22

Are there any plans to make adjustments to form 493.00, given the difficulties of filling it out for entities engaged in cargo transportation?

Adjustments to form 493.00 are planned.

23

What is the procedure for submitting form 493.00 by utilities for the 1st quarter, if the deadline for its delivery is set before April 10, while invoices for March can be issued before April 20?

The deadline for submitting information no later than the 10th day of the month following the reporting quarter is stipulated by the provisions of the Tax Code.

The tax reporting form 493.00 is intended for administrative purposes and is not tied to the deadlines for issuing electronic invoices.

In this regard, form 493.00 must be submitted within the time limits established by the tax legislation of the Republic of Kazakhstan, regardless of the date of electronic invoices for the reporting period.

At the same time, the issue of changing the reporting deadline relates to the sphere of legislative regulation and can be implemented solely by making appropriate amendments and additions to the tax legislation of the Republic of Kazakhstan in accordance with the established procedure.

The proposals set out in the appeal will be taken into consideration and may be considered by the authorized body when working on issues of improving tax legislation.

Thank you for your position and your interest in improving the quality of tax administration.

24

What measures are planned to be taken to eliminate technical problems when working with form 493.00, including those related to the inability to download data from other programs, incorrect operation of the IIN, does not accept digital service codes, and the lack of uploading data to the system?

If there are technical errors, it is recommended to contact the support service through the website of the Taxpayer's Cabinet. For its part, the SRC of the Ministry of Finance of the Republic of Kazakhstan is ready to assist in resolving emerging issues. At the same time, it should be noted that no massive failures or system errors have been recorded in the republic. At the moment, more than 4,000 taxpayers have submitted Form 493.00.

25

Are there plans to bring into line the norms of legislation (the Tax Code, the Law on Public Procurement and the Law on Accounting), taking into account the existing discrepancies between them?

The need to bring the legislation into line is caused by the differences between the Tax Code and the legislation on public procurement.

In particular, the Tax Code establishes restrictions on the deduction of expenses for the purchase of goods, works and services from taxpayers applying special tax regimes, while the legislation on public procurement does not provide for the possibility for customers to limit the participation of such suppliers or reject their applications on this basis. Similar issues also arise in the activities of Samruk-Kazyna JSC and organizations belonging to its group that purchase on the basis of their own corporate rights.

However, there are no plans to amend the Tax Code.

At the same time, within the framework of the work of the Project Office for the introduction of the Tax Code, work is underway to introduce appropriate amendments to regulatory legal acts regulating the field of public procurement, management within the competence of the Ministry of Finance of the Republic of Kazakhstan, the Ministry of Industry and Construction of the Republic of Kazakhstan, the Ministry of Energy of the Republic of Kazakhstan, as well as the Committee for the Regulation of Natural Resources monopolies of the Ministry of National Economy of the Republic of Kazakhstan.

26

What is the procedure for confirming the status of a self-employed person in case of going on maternity leave, if this status is not reflected in information systems (including the pension fund and the window)?

A special tax regime for self-employed persons is applied by individuals (who are not sole proprietors) - in relation to citizens of the Republic of Kazakhstan and Kandasy:

1) non-employing workers;

2) carrying out the types of activities for which the application of this SNR is permitted;

3) whose income for a calendar month does not exceed 300 MCI (1.3 million tenge in 2026).

Thus, an individual who meets the above conditions is entitled to apply the SNR for the self-employed.

At the same time, an individual is recognized as self-employed in the month in which he received and reflected income in a special mobile application "E-Salyq Business".

The Help service is available in the E-Salyq Business mobile application, through which it is possible to obtain certificates of income earned by the self-employed from carrying out activities under this regime.

 In addition, the tax authority has implemented the "Information on the applicable tax regime" service for distributing information about a taxpayer (tax agent) applying special tax regimes, indicating the start date and (or) recommendation of such a special tax regime on the Committee's Internet resource, following which taxpayers can view information about the applicable regime. on this Internet resource.

For information, we inform you that social payments are paid to the NAO "State Corporation Government for Citizens", which subsequently distributes each social payment to the appropriate Funds (GFSS, LAGPF, etc.).