Article 415. The tax period of the Tax Code of the Republic of Kazakhstan

    1. The tax period for calculating individual income tax on income subject to taxation by an individual independently is a calendar year, unless otherwise established by this article.

    2. When an individual is registered as an individual entrepreneur or a person engaged in private practice, after the beginning of a calendar year, the first tax period for him is the period of time from the date of his registration.:

    1) before the date of de–registration as an individual entrepreneur or a person engaged in private practice, in the case of such de-registration in the same calendar year;

    2) before the end of the calendar year – in all other cases.

    3. If an individual entrepreneur or a person engaged in private practice is removed from registration as an individual entrepreneur or a person engaged in private practice before the end of the calendar year, the last tax period for him is the time period:

    1) from the date of his registration as an individual entrepreneur, a person engaged in private practice, until the date of his removal from such registration – in the case of an individual's registration as an individual entrepreneur, a person engaged in private practice, after the beginning of the calendar year;

    2) from the beginning of the calendar year to the day of de–registration as an individual entrepreneur or a person engaged in private practice - in all other cases.  

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 415. The specifics of issuing invoices by forwarders of the Tax Code and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

     1. Invoices for the performance of works and the provision of services under a freight forwarding agreement for a party that is a customer under such an agreement are issued by the forwarder.

     The invoice is issued by the forwarder on the basis of invoices issued by carriers and other suppliers of works and services that pay value added tax.

     If the carrier (supplier) is not a value-added tax payer, the invoice is issued by the forwarder on the basis of a document confirming the cost of works and services.

     2. The invoice issued by the forwarder indicates the taxable (non-taxable) turnover, taking into account the cost of works and services performed and provided by carriers and (or) suppliers under the freight forwarding agreement.:

     who are payers of value added tax;

     non-payers of value added tax.

     In order to comply with the requirements of subitems 2) and 3) of paragraph 5 of Article 412 of this Code, in the invoice issued by the forwarder, as the details:

     supplier – specify the details of the forwarder;

     recipient – the details of the taxpayer who is the client under the freight forwarding agreement are indicated.

     3. When carrying out activities under a freight forwarding agreement, the freight forwarder draws up a tax register in accordance with Article 215 of this Code, disclosing information about carriers and (or) suppliers of works and services provided under such an agreement, as well as their cost.  

     4. An invoice issued in accordance with the specified requirements is the basis for crediting the amount of value-added tax by the client party under the freight forwarding agreement.

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