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

Article 215. Tax registers

1. A tax register is a taxpayer’s (tax agent’s) document containing information on taxable and (or) tax-related items, as well as on money and (or) property received from foreign states, international and foreign organizations, foreigners, stateless persons, and also on the expenditure on the said money and (or) other property in accordance with paragraph 1 of Article 29 of this Code.

Tax registers are intended for generalization and systematization of information to ensure the fulfillment of tax accounting purposes specified in paragraph 5 of Article 190 of this Code.

Tax accounting data are formed by stating information used for tax purposes in chronological order and by ensuring the continuity of tax accounting data between taxable periods (including those on transactions that are accounted for in several taxable periods and affect the size of a taxable item in subsequent taxable periods or are carried forward for a number of years).

A taxpayer (tax agent) draws up tax registers as special forms. The forms of tax registers and the procedure for recording tax accounting data in them are developed by the taxpayer (tax agent) independently with account of the provisions of this article, except for the forms of tax registers established by the authorized body and approved in the tax accounting policy.

Persons signing tax registers ensure correct statement of economic transactions in them.

2. Tax registers include:

1) tax registers compiled by a taxpayer (tax agent) independently by the forms approved by the taxpayer (tax agent) in the tax accounting policy, with account of the provisions of Article 190 of this Code;

2) tax registers compiled by a taxpayer (tax agent) by the forms and rules of their drawing up that are approved by the authorized body.

3. Tax registers shall contain the following details:

1) the name of the register;

2) the taxpayer’s (tax agent’s) identification number;

3) the period for which the register is drawn up;

4) the last name, first name, patronymic (if it is indicated in an identity document) of the person responsible for drawing up the register.

4. The authorized body has the right to determine the forms of tax registers to reflect information on:

1) exemption from taxation, reduction in taxable income with regard to corporate income tax, investment tax preferences;

2) determination of value balances of groups (subgroups) of fixed assets and subsequent expenses for fixed assets;

3) derivative financial instruments;

4) the amounts of managerial and general administrative expenses of a non-resident legal entity that are allocated to deductibles by its permanent establishment in the Republic of Kazakhstan;

5) property transferred under a lease agreement;

6) consideration of reductions in the amount of claims to debtors provided for by subparagraphs 8) - 10) of paragraph 5 of Article 232 of this Code;

7) was valid until 01.01.2019 in accordance with Law of the Republic of Kazakhstan No. 121-VI dated 25.12.2017;




8) record keeping of purchases of agricultural products from a private subsidiary farmer by a procurement organization in the field of agro-industrial complex, by an agricultural cooperative and (or) a legal person engaged in the processing of agricultural raw materials and their sale;

9) tour operator services – broken down by outbound and inbound tourism;

10) receiving money and (or) other property from foreign states, international and foreign organizations, foreigners, stateless persons, as well as on the expenditure on this money and (or) other property;

11) the turnover in the form of stock on hand for the purposes of VAT calculation;

12) VAT applied against the stock on hand;

13) the sale of goods by an agricultural cooperative to its members in accordance with item six of subparagraph 2) of paragraph 2 of Article 698 of this Code, as well as on the provision of such goods for use, into trust management, for lease;

14) the agricultural cooperative’s performance (rendering) of works (services) to its members in accordance with paragraph 5 of subparagraph 2) of paragraph 2 of Article 698 of this Code.

The provisions of this paragraph shall not apply to individual entrepreneurs who, in accordance with the Law of the Republic of Kazakhstan “On Accounting and Financial Reporting”, do not maintain accounting records and do not compile financial statements, except for a tax register to reflect the information provided for in subparagraph 10) of part one of this paragraph.

5. For individual entrepreneurs who, in accordance with the Law of the Republic of Kazakhstan “On Accounting and Financial Reporting”, do not maintain accounting records and do not compile financial statements, the authorized body may introduce the forms of tax registers to reflect information on record keeping of:

1) income, including that received through non-cash settlements;

2) purchased goods, works and services;

3) items subject to imposition with individual income tax on the income of individuals to be taxed at the source of payment, as well as on social tax and social welfare payments;

4) tax obligations for the payment for:

negative impact on the environment;

the use of surface water resources.

6. . Excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2020).

Article 215 shall be supplemented with paragraph 6-1 in accordance with the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021).

6-1. Shall be enforced from 01.01.2025 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 No. 121-VI.

7. For the disclosure of information on carriers and (or) suppliers of works, services provided under a freight forwarding agreement, and also on the cost of such works, services, a freight forwarder shall maintain a tax register indicating the following data:

1) the serial number and date of issuance of an invoice of the carrier and (or) supplier of works, services that are VAT payers;

2) the taxpayer identification number of the carrier and (or) supplier of works, services;

3) the last name, first name, patronymic (if it is indicated in an identity document) or the name of the carrier and (or) supplier of works, services;

4) the cost of works, services carried out by the carrier and (or) supplier of works and services that are VAT payers, which is included in the size of taxable (non-taxable) turnover specified in the invoice;

5) the cost of works, services carried out by the carrier and (or) supplier that are not VAT payers, with “ex VAT” indication;

6) the cost of works, services, which are the turnover of a freight forwarder for the acquisition of works, services from a non-resident.

7-1. In cases of damage, loss of goods as a result of emergency situations or during the state of emergency period, the VAT payer shall compile a tax register, reflecting the information referred to in paragraph 3 of this article, and also the following data:

1) the name of the commodity;

2) the input VAT balance;

3) book value of the goods;

4) details of the document on which the VAT on such goods was previously offset (name, number, date), also the value of the goods without VAT (taxable turnover amount).

8. In case of maintaining tax registers, the correction of errors in such tax registers must be well-reasoned and confirmed by the signature of an authorized person that made the correction, indicating the date of and the reason for the corrections.

9. Except for cases provided for in part two of this paragraph, tax registers shall be submitted to tax officials in the course of tax audits in paper form and (or) on electronic media - at the request of tax officials conducting the audit.

Taxpayers, within the framework of tax monitoring, submit tax registers at the request of tax authorities or their officials.

If tax registers are compiled in electronic form, at the request of tax authorities or their officials, a taxpayer (tax agent) is obliged to submit tax registers on electronic media and copies of such tax registers in paper form certified by signatures of the head and the person (persons) responsible for the compilation of tax registers’ data of the taxpayer (tax agent) as well as by the seal of the taxpayer (tax agent) in the course of a tax audit and within the framework of tax monitoring except for cases where the taxpayer (tax agent) has no seal on the grounds provided for by the legislation of the Republic of Kazakhstan.

10. For individual entrepreneurs applying a special tax regime with a fixed deduction, the authorized body may establish forms of tax registers to reflect information on keeping record of:

1) inventories;

2) income;

3) items subject to imposition with an individual income tax on individuals’ income to be taxed at the source of payment, as well as social tax and social welfare payments.

11. Payers of the unified land tax are required to maintain tax registers provided for in paragraph 5 of this article, with the exception of the tax register for recording tax liabilities on payment for negative environmental impact.

Footnote. Article 215 as amended by the laws of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2020); dated 02.01.2021 No. 402-VI (effective from 01.01.2022); dated 11.07.2022 No. 135-VII (shall be enforced from 01.01.2022).

SECTION 6. GENERAL PROVISIONS ON TAXATION OF THE INCOME OF RESIDENTS AND NON-RESIDENTS

Chapter 26. GENERAL PROVISIONS