LAW OF THE REPUBLIC OF KAZAKHSTAN

of July 15, 2025 No. 208-VIII ZRK

About modification and amendments in the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and the laws of the Republic of Kazakhstan concerning its introduction in action

Article 1. Make changes and additions to the following legal acts of the Republic of Kazakhstan:

1. In the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code):

1) in Item 1 of Article 1:

53) to add the subitem with part two of the following content:

"At the same time tax agents operators of Internet platforms which have payment for the rendered services are recognized, the performed works it is made through Internet platform;";

the second the subitem 62) to state part in the following edition:

"For the purpose of this subitem remuneration are also recognized:

the remunerations paid on bank account agreements;

the markup paid according to the transaction by Islamic bank on goods to the seller of such goods in case of its acquisition for the purpose of use of money by Islamic bank for implementation of activities of Islamic bank according to the legislation of the Republic of Kazakhstan on banks and banking activity;";

add Article 14 with part three of the following content:

"Operators of Internet platforms which have payment for the rendered services the performed works it is not performed through Internet platform, shall represent to tax authorities of the information about the persons registered on Internet platform, rendering to customers of service or performing to customers works with use of Internet platform according to the procedure and terms which are determined by authorized body.";

in Item 1 of Article 19:

in the subitem 6) of the word "the subitem 13)" shall be replaced with words "subitems 13), 13-1) and 13-2) parts one";

the subitem 8) after the words "about assets and liabilities" to add with the words "about the income and property";

add with the subitem 11) of the following content:

"11) to apply means of biometric identification in information systems of tax authorities in case of tax administration.";

Article 22 to add 4) with Item 8-1 of the following content:

"8-1. Tax authorities during tax audit interact with authorized body in the field of regulation of trading activity on obtaining concerning the checked taxpayer of the conclusion about compliance of the size of insurance reserves on not earned premiums, not event to the losses declared, but not settled losses which occurred, but unclaimed losses according to the insurance contracts and reinsurance concluded by Export credit agency of Kazakhstan, to the requirements established by the legislation of the Republic of Kazakhstan on regulation of trading activity.

The authorized body in the field of regulation of trading activity at the request of tax authority represents such conclusion according to the procedure, determined by authorized body in the field of regulation of trading activity together with authorized body.";

5) in Article 24 part one:

in the subitem 13):

third to exclude the paragraph;

the paragraph the fourth after words of "physical person" to add with the words "including";

add with subitems 13-1) and 13-2) of the following content:

"13-1) to represent within ten working days from the date of receipt of request of tax authority of the data on availability of bank accounts and their numbers, about remaining balance of money on these accounts of physical person which had obligation on submission of declarations on assets and liabilities, about the income and property;

13-2) to represent within ten working days from the date of receipt of request of tax authority of the data on movement of money on bank accounts of physical person which had obligation on submission of the declaration on the income in connection with acquisition within calendar year of property cost over the 20th 000-fold size of the monthly settlement indicator established by the law on the republican budget and operating for December 31 of accounting tax period;";

in the subitem 14):

part one after the words "about assets and liabilities" to add with the words "about the income and property";

the second to state part in the following edition:

"The data provided by the subitem 13) of part one of this Article, except for the paragraph of the seventh and also the data provided by subitems 13-1) and 13-2) of part one of this Article are represented in the form established by authorized body in coordination with National Bank of the Republic of Kazakhstan. The data provided by part one of this subitem are represented in the form established by authorized body in coordination with authorized body on regulation, control and supervision of the financial market and the financial organizations;";

the paragraph one of part one of the subitem 15) to add with words ", compensations of material damage and provision of necessary assistance from the government budget and (or) from charitable organizations owing to emergency situation of natural or technogenic nature";

Article 26 to add 6) with Items 9-1, 29 and 30 of the following content:

"9-1. The authorized body in the field of regulation of trading activity at the request of tax authority during tax audit concerning the checked taxpayer represents the conclusion about compliance of the size of insurance reserves on not earned premiums, not event to the losses declared, but not settled losses which occurred, but unclaimed losses according to the insurance contracts and reinsurance concluded by Export credit agency of Kazakhstan, to the requirements established by the legislation of the Republic of Kazakhstan on the regulation of trading activity, according to the procedure, determined by authorized body in the field of regulation of trading activity together with authorized body.";

"29. The member of the International financial center "Astana" having license for activities on management of loan crowdfunding platform represents to authorized body of the data on the signed agreements on crowdfunding platforms, and also the paid remunerations to residents and nonresidents according to the procedure and in form which are established by authorized body.

30. Credit bureaus shall represent data from the credit report on debt of physical persons which had obligation on submission of declarations on assets and liabilities, about the income and property, before the collection and (or) microfinancial organizations, according to the procedure and in form which are established by authorized body in coordination with authorized body on regulation, control and supervision of the financial market and the financial organizations.

The provision of this Item does not extend to the data represented to credit bureaus by the banks of the second level and the organizations performing separate types of banking activities, created according to the legislation of the Republic of Kazakhstan for forming of credit history of physical person.";

7) in Article 30:

16) of Item 1 to state the subitem in the following edition:

"16) about availability (absence) in the declaration on the income and property of the requirement for return of the amount of exceeding of the individual income tax;";

subitem part one 4) of Item 3 after the words "environmental protections" to add with the word of "veterinary science";

To add Item 3 of Article 48 with the subitem 4) of the following content:

"4) physical persons to which lump retirement benefits the standard tax deductions because of the appeal of physical person with the statement and supporting documents on application of the standard tax deductions after date of deduction of the individual income tax from the income in type of lump retirement benefits are not applied by the tax agent, - regarding the specified income.";

Article 68 to add 9) with Item 1-2 of the following content:

"1-2. In case of tax administration tax authorities have the right to apply means of biometric identification in information systems of tax authorities.

The procedure for use of means of biometric identification in information systems of tax authorities is determined by authorized body.";

The subitem 8) of Item 1 of Article 88 to state 10) in the following edition:

"8) production, assembly (picking) of the excise goods provided by the subitem 6) of Article part one 462 of this Code, except for import of excise goods on which payment of excise, according to the customs legislation of the Republic of Kazakhstan, also in the presence of the agreement on industrial assembly is made;";

Article 172 to add 11) with Item 5-1 of the following content:

"5-1. In case of retail sale of the goods which are subject to obligatory marking, accounting of transactions through cash registers with function of fixing and (or) data transmission is performed only by reading of the means of identification applied on goods.";

Item 4 of Article 190 to add 12) with part three of the following content:

"The tax accounting of Export credit agency of Kazakhstan connected with activities for the conclusion and execution of insurance contracts, reinsurance is based on data of the reporting established by authorized body in the field of regulation of the trading activity approved with authorized body on regulation, control and supervision of the financial market and the financial organizations, authorized body and authorized body in the field of tax policy.";

13) the paragraph of the sixth part one of Item 10 of Article 208 to add with words ", except for their productions, assemblies (picking) in the territory of free warehouse";

14) in Article 212:

add Item 1 with part two of the following content:

"The term of submission of declarations on assets and liabilities, about the income and property is not prolonged, except as specified submissions of declarations by the military personnel of conscription service.";

exclude Item 5;

The subitem 2) of Item 1 of Article 226 to state 15) in the following edition:

"2) the income according to insurance contracts, reinsurance;";

16) in Article 231:

state heading in the following edition:

"Article 231. The income according to insurance contracts, reinsurance";

add with Item 1-1 of the following content:

"1-1. The export credit agency of Kazakhstan in case of application of the tax accounting established by part three of item 4 of article 190 of this Code determines the income by insurance contracts, reinsurance according to the provisions of this Article and Article 232 of this Code provided for the insurance, reinsurance organization according to insurance contracts, reinsurance.";

17) in the subitem 4) Item 2 of Article 232:

shall be replaced with words the words "for December 31, 2026" "for December 31, 2025";

shall be replaced with words the words "for 2026" "for 2025";

Part one of Item 1 of Article 241 to add 18) with subitem 5-1) of the following content:

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