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

Article 363. Individual Income Tax Declaration

1. An individual income tax declaration shall be submitted by resident taxpayers that are:

1) individual entrepreneurs;

2) professionals with a private practice;

3) individuals that received property income;

4) individuals that received income from sources outside the Republic of Kazakhstan;

5) domestic workers not receiving income from a tax agent in accordance with the labor legislation of the Republic of Kazakhstan;

6) citizens of the Republic of Kazakhstan receiving employment income under employment agreements (contracts) and (or) civil law agreements concluded with diplomatic missions and equivalent representative offices of foreign states, consular offices of a foreign state accredited in the Republic of Kazakhstan that are not tax agents;

7) citizens of the Republic of Kazakhstan receiving employment income under employment agreements (contracts) and (or) civil law agreements concluded with international and state organizations, foreign and Kazakhstani non-governmental public organizations and funds that are released from an obligation to calculate, withhold and transfer individual income tax at source of payment in accordance with international treaties ratified by the Republic of Kazakhstan;

8) resident migrant workers of the Republic of Kazakhstan, receiving income (to be received) under employment agreements concluded in accordance with the labor legislation of the Republic of Kazakhstan on the basis of a permit to a migrant worker;

9) mediators, except for professional mediators, in accordance with the Law of the Republic of Kazakhstan “On Mediation”, from persons that are not tax agents;

The provisions of subparagraphs 3) - 7), 9) and 10) of part one of this paragraph do not apply to persons who are obliged to submit an income and property declaration in accordance with Chapter 71 of this Code.

The provisions of subparagraphs 11) and 12) of part one of this paragraph do not apply to persons who are entrusted with the obligation to submit a declaration of assets and obligations in accordance with Chapter 71 of this Code.

10) individuals deriving income from a personal subsidiary farm, which is entered in the household register in accordance with the legislation of the Republic of Kazakhstan, subject to taxation, from which no individual income tax at source of payment was withheld due to the personal subsidiary farm owner’s submission of false information to a tax agent;

11) is excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2021);




12) citizens of the Republic of Kazakhstan, compatriots and persons with a residence permit in the Republic of Kazakhstan, who have the following property on the right of ownership as of December 31 of the reporting tax period:

immovable property, which (the rights to and (or) transactions for which) is (are) subject to state or another registration (recording) with a competent authority of a foreign state in accordance with the legislation of a foreign state;

securities, the issuers of which are registered outside the Republic of Kazakhstan;

participatory interests in the authorized capital of a legal entity registered outside the Republic of Kazakhstan;

13) individuals not specified in subparagraphs 1) - 10) of this paragraph who received income to be taxable, independently.

The provisions of this subparagraph do not apply to the payers of a single aggregate payment, with the exception of persons who are entrusted with the obligation to submit an individual income tax declaration in accordance with the Constitutional Law of the Republic of Kazakhstan “On Elections in the Republic of Kazakhstan”, the Criminal Executive Code of the Republic of Kazakhstan and the Law of the Republic Kazakhstan "On Combating Corruption".

2.Excluded by the Law of the Republic of Kazakhstan dated 11.07.2022 No. 135-VII (shall be enforced from 01.01.2022);

3. Individual entrepreneurs applying a special tax regime for small business entities shall not submit a declaration on individual income tax on income indicated in Paragraph 2 of Article 681 of this Code that is subject to taxation in accordance with Chapter 77 of this Code.