Article 205. Tax registers of the Tax Code of the Republic of Kazakhstan

Home / Codes / Article 205. Tax registers of the Tax Code of the Republic of Kazakhstan

 1. A tax register is a document of a taxpayer (tax agent) containing information about taxable objects and (or) objects related to taxation, as well as about money and (or) property received from foreign states, international and foreign organizations, foreigners, stateless persons, as well as about the expenditure of said money and (or) other property in accordance with paragraph 8 of Article 56 of this Code.

 Tax registers are intended to summarize and systematize information to ensure the purposes of tax accounting specified in paragraph 5 of Article 202 of this Code.

 The formation of tax accounting data is carried out by reflecting the information used for tax purposes in chronological order and ensuring the continuity of tax accounting data between tax periods (including transactions whose results are accounted for in several tax periods, affect the size of the object of taxation in subsequent tax periods or are postponed for a number of years).

 The taxpayer (tax agent) compiles tax registers in the form of special forms. The forms of tax registers and the procedure for reflecting tax accounting data in them are developed by the taxpayer (tax agent) independently, taking into account the provisions of this article, with the exception of the forms of tax registers established by the authorized body, and are approved in the tax accounting policy.

 The correctness of the reflection of business transactions in the tax registers is ensured by the persons who signed them.

 2. Tax registers include:

 1) tax registers compiled by the taxpayer (tax agent) independently in accordance with the forms established by the taxpayer (tax agent) in the tax accounting policy, taking into account the provisions of Article 202 of this Code;

 2) tax registers compiled by a taxpayer (tax agent), the forms and rules of which are approved by the authorized body.

 3. Tax registers must contain the following mandatory details:

 1) name of the register;

 2) taxpayer identification number (tax agent);

 3) the period for which the register was compiled;

 4) the surname, first name and patronymic of the person responsible for compiling the register.

 4. The authorized body has the right to establish forms of tax registers to reflect information on:

 1) investment tax preferences;

 2) fixed assets and subsequent expenses on fixed assets;

 3) derivative financial instruments;

 4) the amounts of administrative and general administrative expenses of a non–resident legal entity deducted by its permanent establishment in the Republic of Kazakhstan;

 5) the property transferred under the lease agreement;

 6) accounting for the reductions in the amount of claims against debtors provided for in subitems 8) – 10) of paragraph 2 of Article 320 of this Code;

 7) accounting for the purchase of agricultural products from a person engaged in a personal subsidiary farm by a procurement organization in the field of the agro-industrial complex, an agricultural cooperative and (or) a legal entity engaged in the processing of agricultural raw materials, agricultural products from a personal subsidiary farm;

 8) tour operator services – in the context of outbound, domestic and inbound tourism;

 9) receiving money and (or) other property from foreign states, international and foreign organizations, foreigners, stateless persons, as well as spending said money and (or) other property;

 10) turnover in the form of remaining goods for the purposes of calculating value added tax;

 11) the value-added tax, attributed to offset, on the remaining goods;

 12) sale by an agricultural cooperative of goods to members of such a cooperative for the purpose of production and processing of agricultural products of its own production;

 13) the performance of works and services by an agricultural cooperative for the members of such a cooperative for the production and processing of agricultural products of their own production.

 The provisions of this paragraph do not apply to individual entrepreneurs who, in accordance with the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting", do not maintain accounting records and prepare financial statements.

 5. For individual entrepreneurs who, in accordance with the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting", do not maintain accounting records and prepare financial statements, the authorized body has the right to establish forms of tax registers to reflect accounting information.:

 1) income, including income received through non-cash payments;

 2) purchased goods, works and services;

 3) objects subject to individual income tax on the income of individuals subject to taxation at the source of payment, as well as social tax and social payments;

 4) tax obligations for payment for:

 negative impact on the environment;

 use of water resources of surface water bodies.

 6. To disclose information about carriers and (or) suppliers of works and services provided under the freight forwarding agreement, as well as the cost of such works and services, the forwarder maintains a tax register, which should reflect the following data:

 1) the serial number and date of the invoice statement of the carrier and (or) the supplier of works and services that pay the value added tax;

 2) the taxpayer identification number of the carrier and (or) the supplier of works and services;

 3) last name, first name and patronymic or the name of the carrier and (or) the supplier of works, services;

 4) the cost of works and services performed by the carrier and (or) the supplier of works and services that are payers of value-added tax, included in the amount of taxable (non-taxable) turnover indicated in the invoice;

 5) the cost of works and services performed by a carrier and (or) supplier who are not payers of value-added tax, indicating "Without value-added tax";

 6) the cost of works and services that are the freight forwarder's turnover for the purchase of works and services from a non-resident.

 7. In cases of damage or loss of goods as a result of emergency situations or during the period of the state of emergency, the value-added tax payer shall compile a tax register, which shall contain the information provided for in paragraph 3 of this Article, as well as the following data:

 1) Product name;

 2) the amount of the value-added tax included in the offset;

 3) the book value of the product;

 4) the details of the document on the basis of which the value-added tax on such goods was previously offset (name, number, date), as well as the value of the goods without value-added tax (the amount of taxable turnover).

 8. In the case of maintaining tax registers on paper, the correction of errors in such tax registers must be justified and confirmed by the signature of the responsible person who made the correction, indicating the date and justification of the corrections.

 9. Tax registers are submitted to tax officials when conducting tax audits on paper and (or) electronic media – at the request of tax officials conducting the audit.

 Taxpayers engaged in tax monitoring submit tax registers at the request of the tax authorities or their officials.

 When compiling tax registers in the form of an electronic document, a taxpayer (tax agent) is obliged, during a tax audit and within the framework of tax monitoring, at the request of tax authorities or their officials, to submit tax registers on electronic media and copies of such tax registers on paper, certified by the signatures of the head and the persons (persons) responsible for the compilation data from the tax registers of the taxpayer (tax agent), as well as the seal of the taxpayer (tax agent), except in the following cases:, when the taxpayer (tax agent) does not have a seal on the grounds provided for by the legislation of the Republic of Kazakhstan.

 10. Payers of a special tax regime for peasant or farm enterprises are required to maintain the tax registers provided for in paragraph 5 of this article, with the exception of the tax register for accounting for tax obligations to pay for negative environmental impact.

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

President

Republic of Kazakhstan

Constitution Law Code Standard Decree Order Decision Resolution Lawyer Almaty Lawyer Legal service Legal advice Civil Criminal Administrative cases Disputes Defense Arbitration Law Company Kazakhstan Law Firm Court Cases

__________________________

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 205. Retention period of tax forms of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. Tax forms shall be kept by the taxpayer (tax agent) during the limitation period established by Article 48 of this Code, but not less than five years.

2. When reorganizing a taxpayer, tax agent, or operator of a legal entity, the obligation to keep tax forms for the reorganized entity is assigned to its legal successor(s).

On taxes and other mandatory payments to the budget (Tax Code) On Customs Regulation On Subsoil and Subsurface Use Administrative Procedural and Procedural On the Health of the People and the Healthcare System Ecological Social Commentary Article Civil Procedural Civil Code of Criminal Procedure Criminal Regulatory Decision of the Supreme Court