Article 195. The procedure and terms of consideration of the complaint by the authorized body of the Tax Code of the Republic of Kazakhstan

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 1. The authorized body issues a reasoned decision on the complaint.:

 1) taxpayers who are on tax monitoring – within no more than forty-five working days following the day of registration of the complaint.;

 2) other taxpayers (tax agents) – within no more than thirty working days following the day of registration of the complaint.

 The specified period does not include the time limits for the extension and suspension of consideration of the complaint provided for in Article 196 of this Code.

 2. When considering a complaint from a taxpayer (tax agent), the authorized body has the right to appoint a thematic tax audit, as well as a repeated thematic tax audit in accordance with the procedure established by Article 198 of this Code.

 3. The complaint is considered within the limits of the issues appealed by the taxpayer (tax agent).

 4. If a taxpayer (tax agent) submits documents for consideration of a complaint that were not submitted by him during a tax audit, the authorized body has the right to establish the authenticity of such documents during thematic and (or) repeated thematic tax audits appointed in accordance with the procedure established by Article 198 of this Code.

 5. The authorized body, when considering the complaint of a taxpayer (tax agent), has the right:

 1) send requests to the taxpayer (tax agent) and (or) to the tax authorities that conducted the tax audit and considered the taxpayer's (tax agent's) objections to the preliminary tax audit report for the provision of additional information or explanations in writing on the issues set out in the complaint;

 2) to send inquiries to state bodies, relevant bodies of foreign states and other organizations on issues within the competence of such bodies and organizations;

 3) hold meetings with the taxpayer (tax agent) on the issues outlined in the complaint.;

 4) request from the officials of the tax authority who participated in conducting the tax audit and reviewing the taxpayer's (tax agent's) objection to the preliminary tax audit report, additional information and (or) explanations on the issues that have arisen.

 6. Prohibited in the exercise of the complaint review authority:

 1) interference in the activities of the authorized body;

 2) exerting any influence on the officials involved in the consideration of the complaint.

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 195. General principles of separate tax accounting for corporate income tax of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. For the purposes of this article, the following concepts apply:

1) total income and expenses – income and expenses of the reporting tax period, including income and expenses on common fixed assets, which are simultaneously related to the implementation of activities in the designated category and other activities and are subject to distribution between them;

2) general fixed assets – fixed assets that are simultaneously associated with the implementation of activities in the designated category and other activities and, due to the specifics of their use, do not have a direct causal relationship with a specific designated category or other activities.;

3) indirect income and expenses – income and expenses of the reporting tax period, including income and expenses on fixed assets, which have a direct causal relationship with several designated categories and are subject to distribution only between such categories.;

4) indirect fixed assets are fixed assets that, due to the specifics of their use, have a direct causal relationship with several distinguished categories.;

5) direct income and expenses – income and expenses of the reporting tax period, including income and expenses on fixed assets that have a direct causal relationship with a specific designated category or other activities.

2. In order to keep separate tax records, all income and expenses of a taxpayer are divided into direct, indirect and general.

The classification of income and expenses into direct, indirect and general is carried out by the taxpayer (tax agent) independently based on the specifics of the activity.

Direct income and expenses should be attributed in full only to the designated category or other activities with which they have a direct causal relationship.

Total income and expenses are subject to distribution between the allocated category and other activities and, in an appropriate proportion, relate to the income and expenses of the allocated category and other activities with which they have a causal relationship.

Indirect income and expenses are subject to distribution only between the designated categories and relate in an appropriate proportion to the income and expenses of the category with which they have a causal relationship.

The distribution of general and indirect income and expenses shall be carried out in accordance with the methods established by paragraph 4 of this article and subject to the provisions of paragraph 3 of this article.

3. For general and indirect fixed assets, the expenses incurred by the taxpayer for these fixed assets, including depreciation and subsequent expenses, are subject to distribution between the designated category and other activities.

The total amount of deduction for such remuneration, determined in accordance with Article 246 of this Code, is subject to distribution for general and indirect remuneration expenses.

If the exchange rate difference cannot be attributed by direct causation to the designated category and other activities of the taxpayer, the final (balanced) result obtained for the tax period in the form of an excess of the amount of the positive exchange rate difference over the amount of the negative exchange rate difference or an excess of the amount of the negative exchange rate difference over the amount of the positive exchange rate difference is subject to the exchange rate difference.

Taxes subject to deduction as general or indirect expenses are subject to distribution in accordance with the methods established by paragraph 4 of this Article, without allocation of the corresponding taxable objects and (or) objects related to taxation.

4. The distribution of general and indirect income and expenses for each designated category and other activities is carried out by the taxpayer (tax agent) independently, taking into account the specifics of the activity on the basis of one or more methods of separate tax accounting adopted in the tax accounting policy, including:

1) according to the specific weight of direct income attributable to each allocated category and other activities in the total amount of direct income received by the taxpayer (tax agent) during the tax period;

2) according to the specific weight of direct expenses incurred by each allocated category and other activities in the total amount of direct expenses incurred by the taxpayer (tax agent) during the tax period;

3) in terms of the specific weight of expenses incurred under one of the following items – direct production costs, payroll, or the value of fixed assets attributable to each designated category and other activities, in the total amount of expenses under this item incurred by the taxpayer (tax agent) during the tax period;

4) by the proportion of the average number of employees involved in the activities of the designated category and other activities to the total average number of employees of the taxpayer (tax agent);

5) other methods.

For different types of general and indirect income and expenses, different methods of their distribution may be applied, determined by the taxpayer (tax agent).

For a more accurate distribution of total and (or) indirect income and expenses, the specific gravity value obtained as a result of using one of the above methods is determined by the taxpayer (tax agent) as a percentage of up to one hundredth (0.01%).

If the tax accounting policy does not establish a method for distributing total income and expenses, the tax authorities, during the tax audit, distribute such income and expenses based on the method established by subparagraph 1) of the first part of this paragraph.

5. When calculating corporate income tax in general for the taxpayer's activities, losses incurred in any designated category are not taken into account, which the taxpayer has the right to compensate only from income received from activities in such designated category in subsequent tax periods, subject to the provisions of Article 300 of this Code.

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