Article 13. Dividends The Tax Code of the Republic of Kazakhstan

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1. The following types of dividends are recognized as dividends:

1) dividends from income distribution;

2) constructive dividends.

2. The dividend from income distribution is income:

1) in the form of net income or a portion thereof payable on shares, including shares that are the underlying assets of depositary receipts;

2) payable on shares of a mutual investment fund, with the exception of income on shares when they are repurchased by the fund's management company;

3) in the form of net income or a part thereof distributed by a legal entity among its founders, participants;

4) payable on Islamic certificates of participation;

5) from the distribution of property in the event of liquidation of a legal entity or reduction of the authorized capital, as well as the repurchase by a legal entity from the founder, participant of an equity interest or part thereof in this legal entity, the repurchase by the issuing legal entity from a shareholder of shares issued by this issuer, upon the withdrawal of a lawyer who is a partner of a law firm from such law firm, termination of legal practice through such a law firm or liquidation of a law firm;

6) in the form of an increase in the contribution to the authorized capital of a legal entity by increasing the size of the authorized capital of a legal entity at the expense of the equity capital of such legal entity, except for:

additional paid-up capital in the form of excess of the value of the property received by the issuer from the placement of shares issued by it over the nominal value of such shares;

additional contributions of a participant of a legal entity to the property of such a legal entity;

the increase in value from the revaluation.

3. A constructive dividend is income.:

1) received by a shareholder, participant, founder or an interconnected party from a legal entity, arising from the adjustment of taxable objects and (or) objects related to taxation, carried out in cases and in accordance with the procedure established by the legislation of the Republic of Kazakhstan on transfer pricing.

When calculating this income, the interrelated parties are determined in accordance with the legislation of the Republic of Kazakhstan on transfer pricing.;

2) received by a shareholder, participant, founder or their related party from a legal entity in the form of:

the cost of expenses or obligations not related to the business activities of a legal entity arising from its shareholder, participant, founder or their related party to a third party, repaid by the legal entity without its reimbursement by the shareholder, founder, participant or their related party to the legal entity;

any property and material benefits provided by a legal entity to its shareholder, participant, founder, or their related party, with the exception of employee income and income from the sale of goods, works, and services.

For the purposes of the first part of this subparagraph, the interrelated parties are determined in accordance with Article 14 of this Code.

Income received by a shareholder, participant, founder or their related party from a legal entity in the form of royalties for the use or the right to use patented industrial property in commercial activities is not recognized as a constructive dividend.

4. The income from the distribution of property specified in subparagraph 5) of paragraph 2 of this Article shall be determined in the following order:

D = Sp – Su,

where:

E – income from the distribution of property;

Jv is the book value of property received (received) by a shareholder, participant, founder, partner of a law firm during the distribution of property, including property received (received) in return for previously deposited, as of the transfer date, to be reflected (reflected) in the accounting records of the transferring person, excluding revaluation and impairment;

Su:

The amount of the paid-up authorized capital, which is related to the number of shares for which the property is distributed, taking into account the additional paid-up capital in the form of an excess of the value of the property received by the issuer from the placement of shares issued by it over the nominal value of such shares.;

the amount of the paid-up authorized capital attributable to the share of participation to which the property is distributed, taking into account the additional contributions of the participant of the legal entity to the property of such a legal entity and the increase in the amount of the authorized capital at the expense of the equity capital of the legal entity, but not more than the initial value of such a share, in accordance with the procedure established by this Code, from the participant, in for whose benefit the distribution of property is carried out;

the value of the property transferred by a lawyer who is a partner of a law firm to the ownership of such a law firm.

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

President

Republic of Kazakhstan

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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 13. Rights and obligations of the taxpayer of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. A taxpayer has the right to:

1) receive information from the tax authorities on current taxes and payments to the budget, changes in the tax legislation of the Republic of Kazakhstan, explanations on the application of the tax legislation of the Republic of Kazakhstan;

2) represent their interests in relations regulated by the tax legislation of the Republic of Kazakhstan, personally or through a legal or authorized representative in accordance with Article 16 of this Code, or with the participation of a tax consultant;

3) conclude a contract for conducting a tax audit in accordance with the legislation of the Republic of Kazakhstan;

4) receive the results of tax control in the cases established by this Code.;

5) receive free of charge from the tax authority the forms of established tax application forms and (or) the software necessary for submitting tax reports and applications in electronic form;

6) appeal the notification of the audit results, the notification of the results of horizontal monitoring, the notification of the results of consideration of the taxpayer's (tax agent's) complaint against the notification of the audit results, as well as the actions (inaction) of tax officials;

7) not to submit information and documents that are not related to objects of taxation and (or) objects related to taxation, with the exception of information and documents provided for by the tax legislation of the Republic of Kazakhstan, the legislation of the Republic of Kazakhstan on transfer pricing, as well as the legislation of the Republic of Kazakhstan regulating the production and turnover of certain types of excisable goods, aviation fuel, biofuels and fuel oil;

8) receive information about the reliability and integrity of the counterparty from the information system specified in paragraph 15 of Article 22 of this Code.

2. A taxpayer has the right to submit information about his phone numbers and e-mail addresses to the tax authority for the purpose of informing about the existence of tax obligations.

3. The taxpayer is obliged to:

1) to fulfill tax obligations in a timely manner and in full;

2) submit, at the request of the tax authorities, a contract for conducting a tax audit and concluding a tax audit in the event of such an agreement;

3) submit information and documents provided for by the tax legislation of the Republic of Kazakhstan, the legislation of the Republic of Kazakhstan on transfer pricing, as well as the legislation of the Republic of Kazakhstan regulating the production and turnover of certain types of excisable goods, aviation fuel, biofuels and fuel oil;

4) comply with the requirements for the use of cash registers;

5) keep, for five years from the date of printing or complete filling, replacement reports, books of cash and commodity receipts, as well as cancellation, refund and cash register receipts for which cancellation and refund operations were performed.

The provision of this subparagraph does not apply to taxpayers who use cash registers with the function of recording and (or) transmitting data.

4. A taxpayer has other rights and performs other duties established by the tax legislation of the Republic of Kazakhstan.

The footnote. Article 13 as amended by the Laws of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (for the procedure of entry into force, see art. 2); dated 24.06.2021 No. 53-VII (effective from 01.07.2021); dated 12.12.2023 No. 45-VIII (effective from 01.01.2024).

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