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

Article 28. Obligations of collection agencies and taxpayers engaged in e-commerce related activity

1. Collection agencies shall be obliged to submit information on contracts containing the conditions for the transfer of rights (requirements) to a collection agency to the tax authority at their location no later than the 25th day of the month following the quarter, in the form established by the authorized body in agreement with the authorized regulatory body, control and supervision of the financial market and financial organizations.

2. Persons engaged in e-commerce and applying rules of the tax legislation of the Republic of Kazakhstan in terms of reducing the calculated amount of corporate income tax, reducing the taxable income of an individual entrepreneur by the taxable income of an individual entrepreneur, reducing the taxable income of an individual by the taxable income of an individual entrepreneur, are obliged to submit information on such an activity to a tax authority at their location in accordance with the procedure, within the time limits and in the form approved by the authorized body.

3. Persons engaged in the dispatch, transportation, delivery of goods related to e-commerce shall submit information upon the request of a tax authority in accordance with the procedure, within the time limits and in the form approved by the authorized body.

Footnote. Article 28 as amended by Law of the Republic of Kazakhstan No. 262-VI dated 03.07.2019 (shall be enforced since 01.01.2020).



Article 29. Obligations of a person and (or) structural units of a legal entity when receiving, spending money and (or) other assets from foreign states, international and foreign organizations, foreigners, stateless persons in certain cases

1. Persons and (or) structural units of a legal entity are obliged:

1) in accordance with the procedure, in the form and within the time limits established by the authorized body, notify tax authorities of the receipt of money and (or) other assets from foreign states, international and foreign organizations, foreigners, stateless persons, the amount of which exceeds that set by the authorized body, in the case when the activity of a recipient of money and (or) other assets is aimed at:

the provision of legal assistance, including legal awareness raising, protection and representation of interests of citizens and organizations, as well as their consulting;

the study and conduct of public opinion polls, sociological surveys, except for public opinion polls and sociological surveys conducted for commercial purposes, as well as dissemination and placement of their results;

collection, analysis and dissemination of information, except for cases when the specified activity is carried out for commercial purposes;

2) in the case provided for by subparagraph 1) of part one of this paragraph, to submit to tax authorities information on the receipt and spending of money and (or) other assets received from foreign states, international and foreign organizations, foreigners, stateless persons in accordance with the procedure, within the time limits and in the form established by the authorized body.

Requirements provided for by this paragraph do not apply to:

1) state institutions;

2) persons holding top management public positions, persons authorized to perform state functions, deputies of the Parliament of the Republic of Kazakhstan and maslikhats, except for deputies of maslikhats performing their activity on a part-time basis, servicemen, law enforcement and special state employees when they perform official duties;

3) second-tier banks, organizations carrying out certain types of banking operations, insurance organizations;

4) taxpayers subject to tax monitoring;

5) preschool and secondary educationalinstitutions, educational institutionswith technical and professional, post-secondary, higher and postgraduate educational programs, as well as autonomous educational institutions and international schools;

6) money and (or) other assets received in connection with the activity of private practice owners, arbitrators, appraisers, auditors;

7) quasi-public sector entities;

8) diplomatic missions and equivalent representative offices of a foreign state, consular offices of a foreign state accredited in the Republic of Kazakhstan, as well as their employees;

9) money and (or) other assets aimed at the development of national, technical and applied sports, support and promotion of physical education and sport, as well as those intended for conducting sporting events, including international sports competitions, public sporting events;

10) money and (or) other assets received under international treaties of the Republic of Kazakhstan;

11) money and (or) other assets received for the purpose of paying for medical treatment or taking health-improving and preventive care procedures;

12) money and (or) other assets received in the form of revenue under foreign trade contracts;

13) money and (or) other assets received for the organization and conduct of international transportation, the provision of international postal services;

14) money and (or) other assets received under investment contracts concluded in accordance with the legislation of the Republic of Kazakhstan;

15) the amount of dividends, rewards, winnings previously levied with individual income tax at the source of payment, given documents confirming the withholding of such a tax at the source of payment;

16) other cases established by the Government of the Republic of Kazakhstan.

2. Information and materials published, disseminated and (or) placed by the persons, specified in subparagraphs 1) and 2) of part one of paragraph 1 of this article, for the money of foreign states, international and foreign organizations, foreigners and stateless persons must contain information on the persons who made the order, indication that information and materials are produced, distributed and (or) placed at the expense of foreign countries, international and foreign organizations, foreigners and stateless persons.

3. The procedure for tax authorities’ maintaining a database on persons specified in subparagraphs 1) and 2) of part one of paragraph 1 of this article, the specified information and other information subject to placement, as well as the procedure for addition to and removal from the database are determined by the authorized body.

The authorized body shall publish the register of persons specified in subparagraphs 1) and 2) of part one of paragraph 1 of this article on its Internet resource.

Footnote. Article 29 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).