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

Article 20. Material support, legal and social protection of tax officials

1. Performing his/her official duties, an official of tax authorities shall be protected by law.

2. Failure to comply with lawful requirements of an official of tax authorities, insult, threat, violence or encroachment on the life, health, property of an official of tax authorities or his/her family members in connection with his/her official activities, other actions that prevent an official of tax authorities from performing official duties, entail responsibility established by the laws of the Republic of Kazakhstan.

3. In case of average-severity damage to health in connection with the performance of official activities, an official of tax authorities is paid one-time subsidy equal to five monthly salaries from the budget.

4. In case of a serious injury to health, in connection with the performance of official duties, disabling a tax official from further performance of professional activities, he/she is paid one-time subsidy equal to five years’ earnings from the budget, as well as the difference between his/her salary and pension (for a lifetime).

5. In the event of the death of an official of tax authorities during the performance of his/her official duties, the family of the deceased or his/her dependants (heirs):

1) are paid one-time subsidy from the budget equal to ten years’ earnings for the position last held by the deceased;

2) are granted a state social allowance due to the loss of a breadwinner, the amount of which and procedure for which are established by the legislation of the Republic of Kazakhstan on state social allowances due to disability, loss of bread-winner and old age in the Republic of Kazakhstan.

6. Damage to the health and property of an official of tax authorities, as well as damage to the health and property of family members and close relatives of an official of tax authorities in connection with the performance of his/her official duties, is subject to compensation in accordance with the legislation of the Republic of Kazakhstan.