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Article 22. Tax legislation of the Republic of Kazakhstan of the Tax Code of the Republic of Kazakhstan
1. The tax legislation of the Republic of Kazakhstan is based on the Constitution of the Republic of Kazakhstan, consists of this Code, as well as regulatory legal acts, the adoption of which is provided for by this Code.
2. No one may be required to pay taxes and payments to the budget that are not provided for by this Code.
3. If there is a contradiction between this Code and other laws of the Republic of Kazakhstan, the norms of this Code shall apply for tax purposes.
4. It is prohibited to include norms regulating tax relations in the non-tax legislation of the Republic of Kazakhstan, except in cases provided for by this Code.
5. International treaties ratified by the Republic of Kazakhstan have priority over this Code. The procedure and conditions of operation in the territory of the Republic of Kazakhstan of international treaties to which the Republic of Kazakhstan is a party are determined 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 22. Interaction of tax authorities with authorized state bodies, local executive bodies and other persons of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
1. Tax authorities shall interact with authorized state and local executive bodies, develop and take joint control measures in accordance with the legislation of the Republic of Kazakhstan, and ensure the mutual exchange of information.
2. Authorized state and local executive bodies are required to assist tax authorities in carrying out tax control tasks.
3. The authorized state body in the field of environmental protection and its territorial bodies are obliged to provide information on the results of their inspections on compliance with the environmental legislation of the Republic of Kazakhstan (state environmental control) in accordance with the procedure specified in paragraph 3 of Article 573 of this Code.
4. Authorized state bodies are obliged to submit to the authorized body information on individuals according to the list in the manner and within the time limits established by Article 26 of this Code.
5. Tax authorities and local executive bodies shall cooperate with each other to collect taxes in accordance with the procedure established by Article 21 of this Code.
6. The powers of authorized state and local executive bodies to collect payments to the budget and provide information on them are determined by a Special part of this Code.
7. Tax authorities have the right to interact with authorized state bodies, local executive bodies and other persons electronically in accordance with the procedure established by this Code.
8. During the tax audit, the tax authorities interact with the authorized body for regulation, control and supervision of the financial market and financial organizations to obtain an opinion on the compliance of the amount of insurance reserves for unearned premiums, unreported losses, declared but unresolved losses, occurred but undeclared losses with the requirements established by the legislation of the Republic of Kazakhstan on insurance and insurance activities.
The authorized body for regulation, control and supervision of the financial market and financial organizations, upon request of the authorized body, submits such an opinion in accordance with the procedure determined by the authorized body jointly with the authorized body for regulation, control and supervision of the financial market and financial organizations.
9. The authorized body, the National Bank of the Republic of Kazakhstan and the authorized body for regulation, control and supervision of the financial market and financial organizations develop and take joint control measures, in accordance with the legislation of the Republic of Kazakhstan, ensure the mutual exchange of information.
The authorized body provides assistance to the National Bank of the Republic of Kazakhstan in fulfilling the tasks of currency control.
The authorized body has the right to carry out information interaction with the National Bank of the Republic of Kazakhstan and the authorized body for regulation, control and supervision of the financial market and financial organizations electronically. The procedure for interaction of the authorized body with the National Bank of the Republic of Kazakhstan and the authorized body for regulation, control and supervision of the financial market and financial organizations is determined by joint acts.
10. The National Bank of the Republic of Kazakhstan provides the authorized body with information received from authorized banks on payments and (or) money transfers from and to the Republic of Kazakhstan of an individual (individual), a legal entity (legal entity), as well as a structural subdivision (structural subdivision) of a legal entity for foreign exchange transactions in excess of 50,000 equivalent of US dollars spent through second-tier banks and organizations engaged in certain types of banking operations under transactions (contracts), including non-commodity operations.
The information specified in the first part of this paragraph is sent in the manner, in the form and within the time limits established by a joint act of the authorized body and the National Bank of the Republic of Kazakhstan.
11. The tax authorities provide quarterly information to the authorized state body in the field of environmental protection on manufacturers, indicating their legal addresses, volumes and types of products (goods) produced in the territory of the Republic of Kazakhstan, which are subject to the extended obligations of manufacturers (importers).
12. Authorized state bodies for granting subsurface use rights and local executive bodies shall submit to the tax authority copies of subsurface use contracts and (or) confidentiality agreements concluded with subsurface users, and (or) protocols of the State Commission on Mineral Reserves of the Republic of Kazakhstan on the approval of mineral reserves and the state balance of mineral reserves, as well as additions and amendments to them no later than five working days from the date of their conclusion or introduction of amendments and additions to them, including through automated information exchange.
13. Local executive bodies shall submit to the tax authorities at their location information on the use of tickets by taxpayers in terms of providing public transportation services in public urban transport in a form approved by the authorized body.
14. Persons who have information about violations of the use of a cash register machine and equipment (devices) intended for accepting payments using payment cards have the right to inform the tax authority about the facts of violations known to them, confirmed by video recording.
A person who has reported violations of the use of a cash register machine and equipment (device) designed to accept payments using payment cards, if confirmed, is subject to remuneration in accordance with the procedure determined by the Government of the Republic of Kazakhstan.
The provisions of the second part of this paragraph do not apply to persons who have knowingly provided false information about the facts of committed offenses. At the same time, persons who knowingly provided false information are liable in accordance with the laws of the Republic of Kazakhstan.
15. The authorized body interacts with authorized state bodies and the National Chamber of Entrepreneurs of the Republic of Kazakhstan in order to maintain an information system for self-verification by the taxpayer of counterparties based on indices calculated according to the methodology approved by the authorized body in coordination with the National Chamber of Entrepreneurs of the Republic of Kazakhstan. The procedure for interaction is determined by the authorized body.
The footnote. Article 22 as amended by the Laws of the Republic of Kazakhstan dated 08.01.2019 No. 215-VI (effective three months after the date of its first official publication); dated 03.07.2019 No. 262-VI (effective from 01.01.2020); dated 10.12.2020 No. 382-VI (effective from 01.01.2021).
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