Article 202. Tax accounting and accounting documentation of the Tax Code of the Republic of Kazakhstan

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 1. Tax accounting is the process of keeping accounting records by a taxpayer (tax agent) in accordance with the requirements of this Code in order to summarize and systematize information about taxable objects and (or) objects related to taxation, as well as calculating taxes and payments to the budget and compiling tax reports.

 Consolidated tax accounting is a tax accounting carried out by an authorized representative of the parties to a joint venture agreement in the form of a simple partnership, both in general for such activities and for the share of participation of each participant in the joint venture agreement in accordance with Article 216 of this Code.

 2. The accounting documentation includes:

 1) accounting documentation – for persons who, in accordance with the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting", are required to maintain it.;

 2) standard verification file – for persons who voluntarily submit this file;

 3) primary accounting documents – for the persons specified in paragraph 4 of this Article;

 4) the invoice;

 5) tax registers;

 6) Tax forms;

 7) tax accounting policy;

 8) other documents that are the basis for determining the objects of taxation and (or) objects related to taxation, as well as for calculating the tax liability.

 3. Unless otherwise specified in paragraph 4 of this Article, tax accounting is based on accounting data. The procedure for maintaining accounting records is established by the legislation of the Republic of Kazakhstan on accounting and financial reporting.

 4. Individual entrepreneurs applying special tax regimes based on a simplified declaration who, in accordance with the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting", are not required to maintain accounting records and prepare financial statements, organize and maintain tax records in accordance with this chapter, Chapter 21 of this Code and the rules of organization and management. tax accounting approved by the authorized body (hereinafter referred to as the rules for organizing and maintaining tax accounting).

 5. The taxpayer (tax agent) independently and (or) through an authorized representative of the parties to the joint activity agreement responsible for maintaining consolidated tax records, organizes tax accounting and determines the forms of generalization and systematization of information in the form of tax registers in such a way as to ensure:

 1) the formation of complete and reliable information on the accounting procedure for tax purposes of transactions carried out by a taxpayer (tax agent) during the tax period;

 2) decoding of each line of tax reporting forms;

 3) reliable preparation of tax reports;

 4) providing information to tax authorities for tax control.

 6. The tax accounting procedure is established by the tax accounting policy, a document approved by the taxpayer (tax agent) independently, taking into account the requirements of this Code.

 The tax accounting policy, with the exception of the tax accounting policy of a taxpayer who, in accordance with the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting", is not required to maintain accounting records and prepare financial statements, may be included as a separate section in the accounting policy developed in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

 7. Individual entrepreneurs who apply special tax regimes based on a simplified declaration approve the tax accounting policy in accordance with the form established by the authorized body.

 The tax accounting policy provided for in the first part of this paragraph is approved in accordance with the form established in the rules of organization and maintenance of tax accounting.

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

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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 202. Forms of primary accounting documents and requirements for their preparation of the Tax Code and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. Individual entrepreneurs who do not maintain accounting records and financial statements in accordance with the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting" apply primary accounting documents, the forms and requirements for the preparation of which are approved by the authorized body.

These individual entrepreneurs also have the right to issue primary accounting documents in the electronic invoice information system using an electronic digital signature.

2. Entries in tax registers are made on the basis of primary documents.

Article 202 as amended by the Law of the Republic of Kazakhstan dated December 21, 2022 No. 165-VII (effective from 01.01.2018).

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