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

Article 24-1. Obligation of payment organizations to provide information to the authorized body

Payment organizations are obliged to provide the authorized body with information on the total amounts of payments and transfers for the calendar year made in favor of and in the context of foreign companies specified in paragraphs 1 and 2 of Article 779 of this Code no later than the 15th day of the second month following the reporting year.

In order to obtain information, the authorized body sends to payment organizations the information specified in subparagraph 4-1) of paragraph 1 of Article 778 of this Code no later than the 10th day of the month following the reporting year.

The information and data specified in parts one and two of this article are provided in the manner, in the form and within the time limits established by the authorized body in agreement with the National Bank of the Republic of Kazakhstan.

Footnote. The law is supplemented by Article 24-1, in accordance with the Law of the Republic of Kazakhstan dated 20.12.2021 No. 85-VII (shall be enforced from 01.01.2022).



Article 25. Cooperation of authorized state agencies and the State Corporation "Government for Citizens" for implementation of tax administration

Footnote. Heading of Article 25 as amended by the Law of the Republic of Kazakhstan dated 24.05.2018 No. 156-VI (shall be enforced upon expiry of ten calendar days after its first official publication).

For implementation of tax administration, tax authorities interact with the following authorized state agencies and the State Corporation “Government for Citizens”:

1) performing state registration, reregistration of legal entities, state registration of termination of the activity of legal entities, registration, reregistration, deregistration of structural units;

2) in the field of state statistics;

3) performing accounting and (or) registration of taxable and tax-related items, including:

state registration of rights to real estate;

state registration of pledge of movables and ship mortgage, as well as state registration of irrevocable authority for deregistration and exportation of an aircraft;

state registration of radio electronic means and high-frequency devices;

state registration of space objects and rights to them;

state registration of vehicles;

state registration of medicinal products and medical devices;

state registration of rights to works and objects of related rights, license agreements on the use of works and objects of related rights;

registration of mass media;

4) issuing licenses, certificates or other licensing and registration documents;

5) registering individuals at their place of residence in the Republic of Kazakhstan;

6) registering vital statistics acts;

7) performing notarial acts;

8) forguardianship and trusteeship;

9) fortransport and communications;

10) carrying out state regulation in the field of subsoil use in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use;

11) carrying out foreign policy activity;

12) other authorized state bodies determined by the Government of the Republic of Kazakhstan.

Footnote. Article 25 as amended by the Law of the Republic of Kazakhstan dated 24.05.2018 No. 156-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 28.12.2018 No. 211-VI (shall be enforced upon expiry of ten calendar days after its first official publication).



Article 26. Duties of authorized state bodies, the National Bank of the Republic of Kazakhstan, an authorized body for regulation, control and supervision of the financial market and financial organizations, local executive bodies, organizations and authorized persons in interaction with tax authorities

Footnote. The title of Article 26 as amended by laws of the Republic of Kazakhstan No. 241-VI dated 02.04.2019 (shall be enforced since 01.01.2019); No. 262-VI dated 03.07.2019 (shall be enforced since 01.01.2020).

1. Authorized state bodies performing state registration, reregistration of legal entities, state registration of termination of the activity of legal entities, registration, reregistration, deregistration of structural units are required, within three business days from the day of state registration, reregistration of a legal entity, state registration of termination of the activity of legal entities, registration, reregistration, deregistration of a structural unit, to submit information in electronic form on state registration, reregistration of a legal entity, state registration of termination of the activity of legal entities, registration, reregistration, deregistration of a structural unit to a tax authority, second-tier banks or organizations carrying out certain types of banking operations.

2. Unless otherwise provided for by this article, authorized state bodies issuing licenses, certificates or other licensing and registration documents are required to submit to tax authorities at their location information on taxpayers to whom licenses and annex (annexes) thereto were issued (terminated), as well as certificates or other licensing and registration documents, and also on items taxed with payments to the budget in accordance with the procedure and within the time limits established by Section 18 of this Code, and in the forms established by the authorized body.

Internal affairs bodies issuing permits to a labor immigrant are required to submit to tax authorities at their location information on taxpayers who received labor immigrant permits in accordance with the procedure, within the time limits and in the form established by the authorized body.

3. Authorized state agenciesand the State Corporation “Government for Citizens” responsible for the record and (or) registration of taxable and (or) tax-related items shall be required to provide information on taxpayers owning taxable and (or) tax-related items, as well as on taxable and (or) tax-related items to tax authorities in accordance with the procedure, within the time limits and in the form established by the authorized agency.

4. Authorized state agenciesand the State Corporation “Government for Citizens” collecting payments to the budget, recording and (or) registering taxable and (or) tax-related items shall be required to indicate a taxpayer identification number in submitted information, except for individuals using specially protected natural areas for scientific, environmental-educational, tourist, recreational and limited economic purposes.

5. The authorized state body responsible for registering the arrival (departure) of foreigners is obliged to submit information on foreign incomers indicating the purpose, place and duration of their stay to a tax authority, within ten business days after the registration of their arrival (departure) in accordance with the procedure established by the authorized body.

6. The authorized body for investments shall be obliged to submit to the authorized body information on investment contracts concluded in accordance with the legislation of the Republic of Kazakhstan in the field of entrepreneurship and providing for the implementation of investment priority projects, as well as information on the termination of these investment contracts and other information in the manner, terms and according to the forms that are established by the authorized body in agreement with the authorized investment body.

6-1. The authorized body in the field of state support for industrial activities shall provide information to the authorized body on legal entities engaged in the collection (procurement), storage, processing and sale of scrap and waste of non-ferrous and ferrous metals, and persons engaged in the sale of such scrap and waste, in the manner, terms and in the form established by the authorized body in the field of state support for industrial activities in coordination with the authorized body.

7. Authorized state and local executive bodies exercising state regulation within their competence in the field of subsoil use in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use are required to submit to a tax authority at their location information on participants and details of a transaction for which tax obligations arise in accordance with Article 650 of this Code, including information on a non-resident who is a tax agent, within ten business days from the date of transactions on purchase and sale of participatory interests in the form established by the authorized body.

8. The Ministry of Foreign Affairs of the Republic of Kazakhstan is required to submit to a tax authority at the location of a diplomatic mission or equivalent representative office of a foreign country accredited in the Republic of Kazakhstan documents confirming the accreditation and location of such a diplomatic mission and equivalent representative office, within ten business days from their accreditation.

9. The authorized body for regulation, control and supervision of the financial market and financial organizations, upon the request of the authorized body during a tax audit in relation to the audited taxpayer, shall submit an opinion on the compliance of the amount of insurance reserves for unearned premiums, non- incurred losses, declared but unsettled losses that have occurred, but undeclared losses to the requirements established by the legislation of the Republic of Kazakhstan on insurance and insurance activities, in the manner determined by the authorized body jointly with the authorized body for regulation, control and supervision of the financial market and financial organizations.

10. The National Bank of the Republic of Kazakhstan shall be obliged, no later than the 25th day of the month following the quarter, to submit to the authorized body information on contracts containing the conditions for the transfer of rights (claims) in respect of a taxpayer carrying out collection activities, in the form established by the authorized body in agreement with the National The Bank of the Republic of Kazakhstan and the authorized body for regulation, control and supervision of the financial market and financial organizations.

11. The territorial subdivisions of the National Bank of the Republic of Kazakhstan shall be obliged, no later than the 25th day of the month following the quarter, to provide the tax authorities with information on exchange offices of legal entities operating exclusively through exchange offices on the basis of a license of the National Bank of the Republic of Kazakhstan for exchange operations with foreign currency in cash, in the form established by the authorized body in agreement with the National Bank of the Republic of Kazakhstan.

12. Valid until 01.01.2021 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 No. 121-VI.

13. Notaries shall be obliged to submit to the authorized body the following information on individuals about (on):

1) transactions and agreements on property subject to state or other registration, as well as property on which rights and (or) transactions are subject to state or other registration;

2) issued certificates on inheritance right;

3) other transactions and agreements not specified in this paragraph, if the price stipulated by the transaction (agreement) exceeds 2000 times the monthly calculation index established by the law on the republican budget and effective as of January 1 of the corresponding financial year, with the exception of contracts specified in subparagraphs 4) and 5) of this paragraph;

4) loan agreements concluded between individuals;

5) other agreements on the transfer of property not subject to state or other registration.

The form, procedure and terms for submitting the information specified in part one of this paragraph shall be established by the authorized body in agreement with the Ministry of Justice of the Republic of Kazakhstan.

14. An organization that maintains a system of registers of securities holders shall submit, within thirty working days from the date of receipt of a request from a tax authority, the available information on individuals holding securities, as well as on transactions of individuals with securities in the manner and according to form, established by the authorized body in agreement with the authorized body for regulation, control and supervision of the financial market and financial organizations.

15. Brokers shall submit information, within thirty working days from the date of receipt of a request from the tax authority, on transactions of individuals with securities, while commodity exchanges shall submit information on transactions of individuals with exchange commodities sold on a commodity exchange, in the manner and in the form established by the authorized body in agreement with the authorized body for the regulation, control and supervision of the financial market and financial organizations and the authorized body in the trading activities regulation.

15-1. The authorized trading activity regulation body shall provide information on transactions of individuals with exchange commodities in the manner, terms and in the form established by the authorized body.

16. A legal entity established by the resolution of the Government of the Republic of Kazakhstan, which ensures, in accordance with the legislation of the Republic of Kazakhstan, the accounting for pension contributions, social contributions and social payments, contributions and deductions for compulsory social health insurance, shall submit to the authorized body the available information about individuals in the manner , terms and in the form established by the authorized body in agreement with the authorized body in public services rendering.

17. Within thirty working days from the date of receiving the tax authority’s request, the insurance (reinsurance) companies, insurance brokers shall submit information on insurance contracts concluded by individuals in the form and in the manner determined by the authorized body in agreement with the authorized body for regulation, control and supervision of the financial market and financial organizations.

18. Educational organizations shall, within thirty working days from the date of receiving the tax authority's request to confirm education expenses incurred by individuals in the territory of the Republic of Kazakhstan, submit information in the manner prescribed by Article 112 of this Code.

19. Healthcare subjects shall, within thirty working days from the date of receiving the tax authority's request to confirm the medical expenses incurred by individuals in the territory of the Republic of Kazakhstan, submit information in the manner prescribed by Article 112 of this Code.

19-1. The authorized body in the field of equity participation in housing construction shall, in the manner, terms and in the form established by the authorized body, submit information to the tax authorities on individuals who have entered into an agreement on equity participation in housing construction, as well as on individuals who have concluded a claim assignment agreement on them.

19-2. The authorized state body for labor shall provide information on individuals who are unemployed, on issued permits to attract foreign labor to carry out labor activities in the manner, terms and in the form established by the authorized body

19-3. The authorized civil service affairs body shall provide information on political and administrative civil servants from a single automated database (information system) on civil service personnel in the manner, terms and in the form established by the authorized body in agreement with the authorized civil service affairs body.

19-4. The authorized body in the field of culture shall provide information on individuals who own material cultural values ​​that are of particular importance for the history and culture of the country and are included in the State Register of national cultural heritage objects, in the manner determined by the authorized body.

19-5. The authorized state statistics body shall submit administrative data recorded in the household accounting register in the manner, terms and in the form established by the authorized body.

19-6. The central executive body that exercises management, and also, within the limits provided for by the legislation of the Republic of Kazakhstan, cross-sectoral coordination in the social protection of the population, shall provide information on persons receiving social benefits and on the amount of benefits paid to them, on persons receiving pension payments, and their amounts, with the exception of pension payments from insurance organizations, in the manner, terms and in the form established by the authorized body.

20. Submission of information on taxpayers, taxable items (items subject to taxation (collection of) with payments to the budget) and (or) tax-related items in electronic form using appropriate software intended for automated interaction of tax authorities and authorized state agenciesand the State Corporation “Government for Citizens” shall be performed within ten working days in accordance with the procedure and in the forms established by the authorized agency.

In case of submission of information by the authorized state agenciesand the State Corporation “Government for Citizens” on taxpayers, taxable items (items subject to taxation (collection of) with payments to the budget) and (or) tax-related items shall be submitted in electronic form, authorized state agenciesand the State Corporation “Government for Citizens” shall not be required to submitthis information in hard copy.

21. The authorized body for road traffic safety, when submitting information on the state registration of vehicles, ensures the submission of information on the day of primary importation into the territory of the Republic of Kazakhstan, as well as on the country of origin of such a vehicle.

22. Local executive bodies shall, on or before the 20^th day of a month following a reporting quarter, submit to tax authorities at their location a report on the use of tickets by taxpayers with regard to urban public transportation services in the form approved by the authorized body.

Paragraph 23 shall remain in force 01.01.2029 in accordance with the Law of the Republic of Kazakhstan dated 26.12.2018 No. 203-VI.

23. The authorized agency in the field of informatization shall be obliged to submit information about the participants of the Astana Hub international technology park to the tax authorities in the manner, terms, and in the form established by the authorized agency in agreement with the authorized agency in the field of informatization.

24. Organizations providing water supply, wastewater, sewage, gas, electricity, heat, waste collection (waste disposal) services, elevator services and (or) transportation services shall submit information to the tax authorities on the services provided to third parties.

This information shall be used by the tax authorities to carry out tax administration in cases provided by this Code.

The procedure for submission of information shall be determined by the authorized agency.

25. The authorized state body authorized by the Government of the Republic of Kazakhstan to conclude an investment agreement shall submit information to the authorized body on concluded investment agreements and termination of such agreements, as well as other information in the manner, terms and in the forms established by the authorized body upon agreement with the authorized investment body.

Footnote. Article 26 as amended by the Law of the Republic of Kazakhstan dated 24.05.2018 No. 156-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 26.12.2018 No. 203-VI (shall be enforced from 01.01.2019); dated 02.04.2019 No. 241-VI (enforcement see Article 2); dated 03.07.2019 No. 262-VI (effective from 01.01.2020); dated 26.12, 2019 No. 284-VІ (effective upon expiry of ten calendar days after the date of its first official publication); dated 10.12.2020 No. 382-VI (effective from 01.01.2021).



Article 27. Obligations of custodians, a single registrar, brokers and (or) dealers entitled to maintain clients’ accounts as nominal holders of securities, investment portfolio managers, as well as insurance organizations in their interaction with tax authorities

Footnote. Heading is in the wording of the Law of the Republic of Kazakhstan dated 02.07.2018 No. 166-VI (shall be enforced from 01.01.2019).

1. Custodians, a single registrar, brokers and (or) dealers entitled to maintain clients’ accounts as nominal holders of securities shall be obliged to:

1) submit information on the existence of securities accounts opened for non-resident individuals, non-resident legal entities, legal entities whose beneficial owners are non-residents, as well as on the balances and movements of securities in these accounts;

2) provide information at the authorized body’s request on the availability of personal accounts for accounting for securities opened by individuals and legal entities indicated in the request of a foreign state’s authorized body, sent in accordance with an international treaty of the Republic of Kazakhstan, and also on the balances and movement of securities on these accounts and other information related to the concluded agreement between an individual or legal entity and custodians, central depository, brokers and (or) dealers entitled to maintain customer accounts as nominee holders of securities.

2. Custodians managing an investment portfolio are required to:

1) submit information on the existence of other assets, except for securities owned by non-resident individuals, non-resident legal entities, as well as legal entities whose beneficial owners are non-residents, to the authorized body via a telecommunications network;

2) provide information at the authorized body’s request on the presence of other assets, with the exception of those specified in paragraph 1 of this article, held by individuals and legal entities specified in the request of a foreign state’s authorized body, sent in accordance with an international treaty of the Republic of Kazakhstan, and also other information, relating to an agreement between an individual or legal entity and custodians managing an investment portfolio.

3. Insurance organizations carrying out the activity in the field of “life insurance” are obliged to:

1) submit information on concluded accumulative insurance agreements, beneficiaries of which are non-resident individuals, to the authorized body via a telecommunications network;

2) provide information at the authorized body’s request on concluded accumulative insurance contracts, whose beneficiaries are individuals specified in the request of a foreign state’s authorized body, sent in accordance with an international treaty of the Republic of Kazakhstan, and also other information related to these concluded insurance contracts.

4. The information provided for in paragraphs 1, 2 and 3 of this article shall be submitted in accordance with the international treaty of the Republic of Kazakhstan on the exchange of information in the manner and terms established by the authorized body in agreement with the authorized body for regulation, control and supervision of the financial market and financial organizations.

Footnote. Article 27 as amended by the Law of the Republic of Kazakhstan dated 02.07.2018 No. 166-VI (shall be enforced from 01.01.2019); No. 262-VI dated 03.07.2019 (shall be enforced since 01.01.2020); dated 10.12.2020 No. 382-VI (effective from 01.01.2021).