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

Article 30. Tax secret

1. A tax secret is any information received by a tax authority on a taxpayer (tax agent), except for that:

1) on the amount of taxes and payments to the budget paid (transferred) by the taxpayer (tax agent), except for individuals;

2) on the amount of refund to a taxpayer from the budget that is a difference between the excess ofVAT to be offset and the amount of the assessed tax;

3) on the amount of tax debt of a taxpayer (tax agent);

4) on inactive taxpayers;

5) subject to placement in the database on the Internet resource of the authorized body in the case provided for by Articles 19 and 29 of this Code;

6) on submission by a taxpayer of a tax application for a tax audit in connection with liquidation (termination of activity);

7) on the assessed amount of taxes and payments to the budget fora taxpayer (tax agent), except for individuals;

8) on the assessed amount of property tax, land tax, vehicle tax for individuals;

9) on sanctions applied to a taxpayer (tax agent) who violated the tax legislation of the Republic of Kazakhstan;

10) on the existence (absence) of taxpayer registration of a non-resident operating through a permanent establishment, a structural unit or without the formation of a permanent establishment in accordance with Article 650 of this Code;

11) on the following registration data of a taxpayer (tax agent):

identification number;

last name, first name, patronymic (if it is indicated in an identity document) of an individual, head of a legal entity;

the name of an individual entrepreneur, legal entity;

the date of registration, the date of deregistration, a reason for deregistration of a taxpayer (tax agent);

type of activity;

the date of commencement and termination of suspension of anactivity;

the residence of a taxpayer;

the registration number of a cash register with a tax authority;

the point of use of a cash register;

applicable tax regime;

11-1) on the semi-annual schedule of periodic tax audits based on risk assessment;

12) on the failure of a taxpayer (tax agent) to file tax returns;

13) not confidential in accordance with the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy;

14) on the tax burden ratio of a taxpayer (tax agent), calculated according to the procedure established by the authorized body, except for individuals not registered with tax authorities as individual entrepreneurs and private practice owners;

15) on the individual identification number of the natural person who submitted personal tax statements;

16) on the presence (absence) in the personal tax and property statement of a claim for refund of excess individual income tax paid;

17) subject to publication in accordance with the Law of the Republic of Kazakhstan On Combating Corruption;

18) on the results of risk categorization of taxpayers;

19) on the number of employees, reflected in the tax reporting.

2. Information on a taxpayer (tax agent), which is a tax secret, may not be submitted by tax authorities to another person without written permission of the taxpayer (tax agent), unless otherwise provided for by this article.

3. Tax authorities provide information on a taxpayer (tax agent) constituting a tax secret without obtaining written permission from the taxpayer (tax agent), if it is required by:

1) to law enforcement bodies and the State Security Service of the Republic of Kazakhstan within their competence established by the legislation of the Republic of Kazakhstan, on the basis of a motivated request on paper or in electronic document form sanctioned by the investigating judge, prosecutor. A sanction shall not be required if such information is requested by the investigating judge, prosecutor;

2) to the court and judges on the basis of their application (instruction, demand, requisition, request) sent during the administration of justice if the taxpayer is a party to the case under consideration;

3) a law enforcement officer within his/her competence established by the legislation of the Republic of Kazakhstan, with regard to cases of enforcement proceedings maintained by him/her on the basis of a resolution certified by the stamp of a private law enforcement officer or territorial subdivision;

4) the central state bodies of the Republic of Kazakhstan in the field of state planning, state statistics, regulation of trade activities, foreign trade activities, environmental protection, in the field of social protection of the population, the authorized body for external governmental audit and financial control, the antimonopoly body and the authorized body in the field of interaction with non-governmental organizations in the cases provided for by this Code and (or) the laws of the Republic of Kazakhstan.

The state bodies of the Republic of Kazakhstan, specified in this subparagraph, shall approve the list of officials who have access to information constituting a tax secret.

The procedure and the list of submitted information constituting tax secrets shall be established by joint acts with the authorized body;

5) the central authorized state body for state planning, the authorized state body conducting financial monitoring and taking other measures to counter money laundering and the authorized body for internal state audit in cases provided for by the laws of the Republic of Kazakhstan.

The authorized state bodies specified in this subparagraph shall approve the list of officials having access to information constituting a tax secret;

5-1) human resources offices of state bodies in terms of information on the existence of money in foreign banks outside the Republic of Kazakhstan, owned by persons holding a responsible public position, persons authorized to perform state functions.

The authorized state body referred to in this subparagraph shall approve the list of officials who have access to information;

6) a person involved in conducting a tax audit as a specialist;

7) tax or law enforcement agencies of other states, to international organizations in accordance with international treaties (agreements) on mutual cooperation between tax or law enforcement agencies to which the Republic of Kazakhstan is a party, as well as treaties concluded by the Republic of Kazakhstan with international organizations;

8) state corporation “Government for Citizens” and state bodies with regard to information required for the provision of public services;

9) local executive bodies, local self-government bodies with regard to information on individuals, on property tax, land tax, vehicle tax, as well as on payment for the placement of outdoor (visual) advertising and individual income tax on income subject to self-assessment by an individual.

The bodies specified in this subparagraph shall approve the list of officials having access to information constituting a tax secret;

10) state bodies and (or) persons who, under the laws of the Republic of Kazakhstan, are entitled to obtain information on the absence (existence) of debts, the record of which is maintained by tax authorities;

11) the National Bank of the Republic of Kazakhstan with regard to information necessary to carry out currency control and its transfer to authorized banks that are currency control agents.

The list and procedure for submitting of information constituting a tax secret shall be determined by a joint act of the National Bank of the Republic of Kazakhstan and the authorized agency;

11-1) second-tier banks, organizations carrying out certain types of banking operations, payment organizations in terms of the information specified in Article 778 of this Code, in order to obtain information by the authorized body regarding the amounts of payments and transfers made by individuals in favor of foreign companies, specified in paragraphs 1 and 2 of Article 779 of this Code;

12) members of an appeal commission considering a complaint of a taxpayer (tax agent) about an audit findings report;

13) a structural unit of the authorized body that considers complaints about an audit findings report and (or) notice of the elimination of violations, with regard to information required for the consideration of complaints of taxpayers (tax agents) about an audit findings report;

14) authorized state bodies with regard to information on submitted assets and income declarations, indicating the date of submission and the code of a tax authority, by persons on whom the Law of the Republic of Kazakhstan “On Combating Corruption” imposes such a duty.

The procedure for submitting the specified information is determined by the authorized body;

15) to the national security bodies of the Republic of Kazakhstan for the purposes and in the manner prescribed by the Law of the Republic of Kazakhstan On the National Security Bodies of the Republic of Kazakhstan.

4. The rules of paragraph 3 of this article do not apply to data and information on a taxpayer received by tax authorities through legalization in accordance with the Law of the Republic of Kazakhstan “On amnesty to citizens of the Republic of Kazakhstan, kandases and persons having a residence permit of the Republic of Kazakhstan, due to legalization of their property”.

5. A tax secret is not subject to disclosure by persons having access to a tax secret, both during their official period of service and after it.

6. The loss of documents containing information constituting a tax secret or disclosure of such information entails responsibility established by the laws of the Republic of Kazakhstan.

7. It shall not be the disclosure of tax secrets:

1) transfer for storage of the backup copy of an electronic information resource to a single platform for the backup storage of electronic information resources.

In this case, data transferred for storage may only be used by the authorized agency.

The transfer and storage of the backup copy of an electronic information resource shall be carried out in accordance with the procedure and within the time limits set by authorized agencies in the field of information security and national security in coordination with the authorized agency;

2) transfer of information received by the central state authority in the field of environmental protection to monitor the accuracy of calculation, completeness and timeliness of payments by manufacturers (importers) for organizing the collection, transportation, processing, disposal, use and (or) disposal of waste, in the order established by the legislation of the Republic of Kazakhstan;

3) transfer of information received by the authorized foreign trade activity regulation body:

to the competent authority of a third country and (or) a union of third countries when conducting special protective, anti-dumping, compensatory investigations in respect of goods originating from the Republic of Kazakhstan;

to the competent authority of a member state of the Eurasian Economic Union and (or) the Eurasian Economic Commission in the event of a compensatory investigation in respect of goods originating from the Republic of Kazakhstan;

Eurasian Economic Commission for the purposes of investigations in accordance with the legislation of the Republic of Kazakhstan on special protective, anti-dumping and countervailing measures in relation to third countries.

4) transfer information to second-tier banks about the identification number of the vehicle for the payment of vehicle tax by an individual;

5) transfer to second-tier banks of information about the legal address of an individual entrepreneur for the fulfillment of tax obligations provided for by this Code.

Such information shall be transferred in the manner and on the terms provided for by the legislation of the Republic of Kazakhstan on the regulation of trading activities and special protective, anti-dumping and countervailing measures in relation to third countries.

Footnote. Article 30 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 05.10.2018 No. 184-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 02.04.2019 No. 241-VI (shall come into effect since 01.01.2019); dated 10.12.2020 No. 382-VI (effective from 01.01.2021); dated 20.12.2021 No. 85-VII (shall be enforced from 01.01.2022); dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).

SECTION 2. TAX OBLIGATION

Chapter 4. GENERAL PROVISIONS