Article 25. Principles of taxation The Tax Code of the Republic of Kazakhstan

     The tax legislation of the Republic of Kazakhstan is based on the principles of taxation established by this Code. 

     The principles of taxation include the principles of obligation, certainty of taxation, fairness of taxation, transparency of taxation, integrity of the taxpayer (tax agent), unity of the tax system and transparency of the tax legislation of the Republic of Kazakhstan. 

     The provisions of the tax legislation of the Republic of Kazakhstan should not contradict the principles of taxation.  

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 25. Interaction of authorized state bodies and the Government for Citizens State Corporation in the implementation of tax administration of the Tax Code and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan  

      The footnote. The title of Article 25 as amended by the Law of the Republic of Kazakhstan dated 05/24/2018 No. 156-VI (effective ten calendar days after the date of its first official publication).

     When carrying out tax administration, the tax authorities interact with the following authorized state bodies and the Government for Citizens State Corporation:  

     1) carrying out state registration, re-registration of legal entities, state registration of termination of activities of legal entities, registration, re-registration, de-registration of structural divisions;

     2) in the field of state statistics;

     3) accounting and (or) registration of taxable objects and objects related to taxation, including:

     state registration of rights to immovable property;  

     state registration of the pledge of movable property and the mortgage of the vessel;

     state registration of radio-electronic devices and high-frequency devices;

     state registration of space objects and their rights;

     state registration of vehicles;

     state registration of medicines and medical devices;

     state registration of rights to works and objects of related rights, license agreements for the use of works and objects of related rights;  

     registration of mass media;  

     4) issuing licenses, certificates or other documents of a permissive and registration nature;

     5) carrying out registration of individuals at their place of residence in the Republic of Kazakhstan;  

     6) carrying out the registration of acts of civil status;  

     7) performing notarial acts;  

     8) guardianship and guardianship;  

     9) transport and communications;

     10) carrying out state regulation in the field of subsoil use in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use;

     11) carrying out foreign policy activities;

     11-1) providing leadership and cross-industry coordination in the field of digital assets;

     12) other authorized state bodies determined by the Government of the Republic of Kazakhstan.

     The footnote. Article 25 as amended by the Laws of the Republic of Kazakhstan dated 05/24/2018 No. 156-VI (effective after ten calendar days after the date of its first official publication); dated 12/28/2018 No. 211-VI (effective after ten calendar days after the date of its first official publication); dated 12/21/2022 No. 165-VII (effective from 07/01/2023); dated 02/06/2023 No. 196-VII (effective from 01/01/2024).  

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