Article 4. Concepts related to taxes and other payments of the Tax Code of the Republic of Kazakhstan
Concepts related to taxes and other payments:
1) social payments – mandatory pension contributions, mandatory occupational pension contributions, mandatory employer pension contributions, social contributions paid in accordance with the Social Code of the Republic of Kazakhstan, deductions and contributions to compulsory social health insurance paid in accordance with the Law of the Republic of Kazakhstan "On Compulsory Social Health Insurance";
2) other mandatory payments to the budget (hereinafter referred to as payments to the budget) are mandatory contributions of money to the budget in the form of fees, charges, and duties, with the exception of customs payments, made in the amounts and cases established by this Code.;
3) tax is a unilaterally mandatory monetary payment to the budget established by law by the state, with the exception of the cases provided for in this Code, made in a certain amount, irrevocable and gratuitous.
The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.
President
Republic of Kazakhstan
© 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the 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 4. Principles of taxation of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
1. 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, integrity of the taxpayer, 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.
2. If there are contradictions between the provisions of the tax legislation of the Republic of Kazakhstan and the principles of taxation, such provisions are not applicable, if contradictions are identified when reviewing complaints about notifications of audit results, the latter are subject to revision.
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