Article 29. Digital platforms of the Digital Code of the Republic of Kazakhstan

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1. A digital platform is a digital object that provides access to services in a digital environment, data, services, goods (works, services) hosted by subjects of the digital environment, and allows them to interact with each other.

2. Users of digital platforms, depending on the activity on the platform, are divided into users of the digital platform and a business user:

1) users of the digital platform are individuals or legal entities using the digital platform to search, order or purchase goods, perform work, provide services, as well as for other consumer or ancillary purposes not related to income generation, including entrepreneurial activities;

2) a business user of a digital platform is an individual or legal entity using a digital platform for the purpose of selling goods, performing work, providing services, or performing other income-generating activities, including entrepreneurial activities.

3. The activities carried out on the digital platform, as well as the requirements for users of the digital platform, are determined by the industry legislation of the Republic of Kazakhstan.

4. The requirements for digital platforms are set to the extent commensurate with the functions performed, the degree of influence on the rights of an indefinite circle of persons, and the nature of control over digital data, services, goods, or the results of interaction.

5. Owners of digital platforms are required to ensure transparency of the terms of use expressed in the user agreement.

6. In cases where a business user, owner and (or) owner of a digital platform, in accordance with the Tax Code of the Republic of Kazakhstan, perform the duties of a tax agent or taxpayer, such duties are performed in accordance with the procedure and scope established by the Tax Code of the Republic of Kazakhstan.

The Code of the Republic of Kazakhstan dated January 9, 2026 No. 255-VIII SAM

This Code regulates public relations related to the implementation of architectural, urban planning and construction activities in the Republic of Kazakhstan, the formation of a full-fledged habitat and human activity, planning and development of settlements, interuniverse territories, ensuring the safety of construction sites at all stages of their life cycle.

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