Article 2. General provisions on the basic concepts used for tax purposes The Tax Code of the Republic of Kazakhstan

Home / RLA / Article 2. General provisions on the basic concepts used for tax purposes The Tax Code of the Republic of Kazakhstan

1. In this Code, for tax purposes, the basic concepts are used in the meanings defined in this paragraph.

Other special concepts and terms of the tax legislation of the Republic of Kazakhstan are used in the meanings defined in the relevant articles of this Code.

2. For the purposes of this Code, the provisions provided for second–tier banks, insurance (reinsurance) organizations, and insurance brokers apply to branches of non–resident banks of the Republic of Kazakhstan, branches of non–resident insurance (reinsurance) organizations of the Republic of Kazakhstan, and branches of non-resident insurance brokers of the Republic of Kazakhstan that are open in the territory of the Republic of Kazakhstan and operate under a license. the authorized body for regulation, control and supervision of the financial market and financial organizations.

3. For the purposes of this Code, an account opened with the central authorized body for budget execution or its territorial subdivisions is equivalent to a bank account, and the central authorized body for budget execution and its territorial subdivisions are equivalent to organizations engaged in certain types of banking operations.

4. The concepts of civil and other branches of the legislation of the Republic of Kazakhstan used in this Code are applied in the meaning in which they are used in these branches of the legislation of the Republic of Kazakhstan, unless otherwise provided by this Code.

5. The name "Code of the Republic of Kazakhstan "On Taxes and other mandatory payments to the Budget" (Tax Code)", used in regulatory legal acts, is identical to the name "Tax Code of the Republic of Kazakhstan".

The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.

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From January 1, 2026, to invalidate the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory payments to the Budget" (Tax Code) in connection with the entry into force of the Tax Code dated July 18, 2025 No. 214-VIII SAM.

Article 2. Tax legislation of the Republic of Kazakhstan Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. The tax legislation of the Republic of Kazakhstan is based on the Constitution of the Republic of Kazakhstan, consists of this Code, as well as regulatory legal acts, the adoption of which is provided for by this Code.

2. No one may be required to pay taxes and payments to the budget that are not provided for by this Code.

3. If there is a contradiction between this Code and other laws of the Republic of Kazakhstan, the norms of this Code shall apply for tax purposes.

4. It is prohibited to include norms regulating tax relations in the non-tax legislation of the Republic of Kazakhstan, except in cases provided for by this Code.

5. If an international treaty ratified by the Republic of Kazakhstan establishes rules other than those contained in this Code, the rules of the said treaty shall apply.

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