LAW OF THE REPUBLIC OF KAZAKHSTAN

of June 11, 2026 No. 308-VIII ZRK

About introduction of amendments to the Tax Code of the Republic of Kazakhstan

Article 1. Bring in the Tax code of the Republic of Kazakhstan of July 18, 2025 the following changes:

In all text of the word "foreigner", "foreigners", "foreigner", "foreigner", "foreigners", "foreigner", "Foreigners", "foreigners", "foreigners" to replace 1) respectively with the words "foreign citizen", "foreign citizens", "foreign citizen", "foreign citizen", "foreign citizens", "foreign citizen", "Foreign citizens", "foreign citizens", "foreign citizens";

In all text the word "tenge" to replace 2) with the word "tenge";

3) in all text of the word "areas, the cities of republican value, the capital", to "areas, the cities of republican value and the capital", "areas, the cities of republican value, the capital", "areas, the cities of republican value and the capital", "the area, the city of republican value and the capital" to replace respectively with words "the capitals, areas, the cities of republican value", to "the capital, areas, the cities of republican value", "the capitals, areas, the cities of republican value", "the capitals, areas, the cities of republican value", "the capital, the area, the city of republican value";

4) in all text of the word of "the cities of republican value, the capital", "the city of republican value and the capital", "the city of republican value and the capital" to replace "the cities of republican value, the capital" respectively with words "the capitals, the cities of republican value", "the capital and the city of republican value", "the capital and the city of republican value", "the capitals, the cities of republican value";

To replace 5) in part one of Item 3 of Article 23 of the word "legal acts" with the word "laws";

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