Article 131. Tax refund to diplomatic missions and their staff of the Tax Code of the Republic of Kazakhstan

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 1. The tax is subject to refund for purchased goods, work performed, and services rendered in the territory of the Republic of Kazakhstan, provided that such refund is provided for by international treaties or documents confirming the principle of reciprocity in granting tax benefits.:

 1) diplomatic missions;

 2) persons belonging to the diplomatic, administrative and technical staff of these missions, including members of their families living with them, consular officials, consular employees, including members of their families living with them (hereinafter referred to as staff for the purposes of this article).

 The tax refund is carried out by the tax authority at the location of the diplomatic missions included in the list approved by the Ministry of Foreign Affairs.

 2. Based on the principle of reciprocity, some diplomatic missions may be subject to restrictions on the amount and conditions of tax refund.

 The list of diplomatic missions subject to tax refund restrictions is approved by the Ministry of Foreign Affairs in coordination with the authorized body.

 3. Unless otherwise specified in paragraph 2 of this Article, tax refunds to representative offices are made in cases where the amount of goods purchased, works performed, services rendered, including tax, in each separate invoice and documents confirming payment is or exceeds 8 times the monthly calculation index effective on the date of invoice issuance-invoices.

 The restrictions established by this paragraph do not apply to charges for communication services, electricity, water, gas and other utilities.

 4. The tax authorities shall refund the tax on the basis of the consolidated statements (registers) of the diplomatic mission for the goods purchased, works performed, services rendered for the reporting quarter (hereinafter for the purposes of this article – the consolidated statements of the diplomatic mission), and copies of invoices and documents confirming the payment of tax (hereinafter for the purposes of this article – supporting documents).

 In respect of family members of the staff of the diplomatic mission, copies of the accreditation documents issued by the Ministry of Foreign Affairs are additionally provided.

 The summary statements of the diplomatic mission are compiled by the diplomatic missions on a quarterly basis, signed by the head or other authorized official of the diplomatic mission and stamped when compiled on paper.

 The form of the summary statement of the diplomatic mission is established by the authorized body.

 The summary statements of the diplomatic mission and supporting documents are transmitted to the organization for work with diplomatic missions of the Ministry of Foreign Affairs during the month following the reporting quarter, except in cases when the family member(s) of the diplomatic mission staff complete their stay in the Republic of Kazakhstan.

 5. After confirming the principle of reciprocity, the organization for work with diplomatic missions of the Ministry of Foreign Affairs submits to the tax authority at the location of the diplomatic missions with an accompanying document the summary statements of the diplomatic mission and supporting documents.

 Diplomatic missions submit documents to the tax authorities in Kazakh and/or Russian.

 If there are separate documents written in foreign languages, a translation into Kazakh and/or Russian, certified by the seal of the diplomatic mission, is provided.

 6. The tax refund to the representative offices is carried out by the tax authority within thirty working days following the day of receipt of the consolidated statements of the diplomatic mission and supporting documents.

 7. If violations are detected in the documents submitted by the diplomatic mission, including non-allocation of tax amounts in a separate line, the tax authority carries out a counter-tax audit of the supplier of goods, works, and services.

 8. After checking the consolidated statements of the diplomatic mission, supporting documents and conducting a counter tax audit of the supplier of goods, works, and services, the tax authorities notify the organization for work with diplomatic missions of the Ministry of Foreign Affairs of the refund and (or) refusal to refund the tax amounts.

 If the tax amounts are refused, the tax authorities will inform you about the violations and the documents they were committed on.

 9. If the violations identified during the counter-tax audit are not eliminated within the refund period specified in paragraph 6 of this Article, the tax refund shall be made within the limits of the amounts for which violations have not been identified or eliminated.

 If the violations are eliminated after the completion of the counter tax audit, the tax refund is made on the basis of the submitted additional summary statement of the diplomatic mission and supporting documents.

 10. The amount of tax that is not presented for refund for the quarter in which the goods were purchased, work was performed, or services were rendered may be presented for refund by diplomatic missions on the basis of the summary statement of the diplomatic mission and supporting documents.

 11. The tax refund is made by the tax authority to the relevant accounts of diplomatic missions and (or) staff of diplomatic missions opened in banking organizations of the Republic of Kazakhstan in accordance with the procedure established by the legislation of the Republic of Kazakhstan.

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 131. Horizontal monitoring of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. Horizontal monitoring provides for the exchange of information and documents between the authorized body and the taxpayer, which is based on the principles of:

cooperation;

reasonable trust;

legality;

transparency;

enhanced information interaction.

The form of the horizontal monitoring agreement is established by the authorized body.

2. Horizontal monitoring is carried out from January 1 of the year following the year of conclusion of the horizontal monitoring agreement and is valid for three years with the possibility of its extension.

At the same time, the procedure for concluding and terminating a horizontal monitoring agreement, as well as the categories of taxpayers with whom a horizontal monitoring agreement is concluded, are established by the authorized body.

Taxpayers subject to horizontal monitoring, starting from January 1 of the year following the year of the conclusion of the horizontal monitoring agreement, are not taxpayers subject to monitoring by large taxpayers.

3. Proceedings on an administrative offense for violation by a taxpayer of the tax legislation of the Republic of Kazakhstan cannot be initiated, and what has been initiated is subject to termination upon the establishment of the fact of such violation based on the results of:

1) horizontal monitoring while observing the following conditions::

consent of the taxpayer who is on horizontal monitoring with notification of the results of horizontal monitoring;

absence of a judicial appeal against the notification based on the results of horizontal monitoring;

2) tax audit for the period of the taxpayer's stay on horizontal monitoring.

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