On taxes and other obligatory payments to the budget (Tax Code)

Article 327. Income in the form of dividends, remuneration, winnings

Income in the form of dividends, remuneration, winnings that are subject to taxation are:

1) dividends (to be) paid that are indicated in subparagraph 16) of paragraph 1 of Article 1 of this Code;

2) remuneration (to be) paid;

3) winnings (to be) paid.

For the purposes of this section, net income from trust management of a trust management founder received from a legal entity that is a trust manager is also income in the form of dividends subject to taxation.
Article 328. Income in the form of scholarships

Income in the form of scholarships, subject to taxation, is the amount of money fixed by a tax agent for the payment:

to students of educational organizations in accordance with the legislation of the Republic of Kazakhstan in the field of education;

to cultural workers, scientists, mass media workers and other individuals in accordance with the legislation of the Republic of Kazakhstan.

An amenmend is provided in Article 329 by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2021).



Article 329. Income under accumulative insurance agreements

Income under accumulative insurance agreements subject to taxation is:

1) insurance payments made by insurance organizations, whose insurance premiums were paid with:

pension savings in a single accumulative pension fund and voluntary accumulative pension funds;

insurance premiums contributed by an individual for his/her own benefit under accumulative insurance agreements;

insurance premiums contributed by an employer for the benefit of an employee under accumulative insurance agreements;

2) cash surrender value paid in cases of early termination of such contracts;

3) excess of the amount of insurance payments made by an insurance organization over the amount of insurance premiums paid with the funds not specified in subparagraph 1) of this article.
Clause 2. Income subject to self-assessment by an individual

An amenmend is provided in Article 330 by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (see Article 2 for the procedure of entry into force).