Article 43. Rights and obligations of the tax authority of the Tax Code of the Republic of Kazakhstan

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1. The tax authority has the right:

1) to carry out international cooperation on taxation issues, including the exchange of information with authorized bodies of foreign states;

2) require a taxpayer (tax agent) in the cases provided for by this Code:

submission of documents confirming the correctness of calculation and timely payment (withholding and transfer) of tax obligations for taxes and payments to the budget, as well as social obligations;

written explanations on the tax forms prepared by him, as well as his financial statements, including consolidated financial statements, including the financial statements of his subsidiaries located outside the Republic of Kazakhstan, with an audit report attached if the laws of the Republic of Kazakhstan require such a person to conduct an audit.;

3) request and (or) receive information from authorized state and local executive bodies, a State corporation, financial and payment organizations, collection agencies, banking organizations, as well as other persons in accordance with the procedure and purposes defined by this Code.;

4) to verify the accuracy of information on income and property reflected in the tax statements of an individual for the completeness of the fulfillment of tax obligations.;

5) involve specialists in tax audits and other forms of control;

6) to take photos and videos, interview third parties in the cases established by this Code.;

7) file lawsuits with the courts for invalidation of transactions, liquidation of a legal entity on the grounds provided for in subparagraphs 1), 2), 3) and 4) of paragraph 2 of Article 49 of the Civil Code of the Republic of Kazakhstan, as well as other lawsuits in accordance with the competence and objectives established by the legislation of the Republic of Kazakhstan;

8) apply to the court with an application for declaring the taxpayer bankrupt in accordance with the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy;

9) to conduct training, retraining and professional development of tax officials;

10) carry out educational and publishing activities in accordance with the procedure established by the legislation of the Republic of Kazakhstan to enhance the tax culture of taxpayers of the Republic of Kazakhstan;

11) certify, by means of an electronic digital signature of the tax authority's information system, decisions taken in accordance with this Code;

12) to use a means of biometric identification in the information systems of tax authorities in tax administration;

13) to carry out activities aimed at improving tax culture and strengthening tax discipline.

2. The tax authority is obliged to:

1) observe the rights of the taxpayer (tax agent);

2) to protect the interests of the state;

3) provide the taxpayer (tax agent) with information on current taxes and payments to the budget, on changes in the tax legislation of the Republic of Kazakhstan;

4) within the limits of their competence, provide explanations and comments to the taxpayer (tax agent) on the occurrence, fulfillment and termination of their tax obligations within the limits of the information and documents provided by them.

For a participant in horizontal monitoring, clarifications and comments provided for in part one of this subparagraph, as well as preliminary explanations regarding planned transactions (operations), are provided by the authorized body.;

5) to ensure the safety of information confirming the fact of payment of taxes and payments to the budget during the limitation period.;

6) consider the complaint of a taxpayer (tax agent) against the actions (inaction) of tax officials, as well as the notification of the results of a tax audit;

7) upon the commission of administrative offenses established during tax control, take measures provided for by the Code of the Republic of Kazakhstan on Administrative Offenses, or transfer materials on such a fact to the relevant authority under its jurisdiction;

8) send materials to the law enforcement agency under investigation on the facts of tax evasion and payments to the budget and (or) deliberate bankruptcy revealed during tax control, indicating signs of a criminal offense, for making a procedural decision in accordance with the laws of the Republic of Kazakhstan;

9) provide, in accordance with the laws of the Republic of Kazakhstan, access to the information system of the tax authority to the authorized state body that carries out financial monitoring and takes other measures to counteract the legalization (laundering) of income, the authorized body for asset recovery and the national security authorities of the Republic of Kazakhstan;

10) apply methods to ensure the fulfillment of a tax obligation and collect tax arrears of a taxpayer (tax agent) on a compulsory basis.

3. The tax authority is obliged to post information about the taxpayer (tax agent) on the Internet resource of the authorized body in accordance with the procedure and cases defined by this Code.:

1) having a tax debt;

2) an individual to whom the tax authority has calculated the amounts of tax liabilities for property tax, land tax;

3) included in the register of inactive taxpayers;

4) who has been suspended from issuing electronic invoices;

5) whose registration has been declared invalid on the basis of a judicial act that has entered into legal force;

6) included in the register of foreign value–added tax payers operating through an Internet site in the territory of the Republic of Kazakhstan;

7) the absence of which at the location is established by the act of tax inspection;

8) removed from the registration of an individual entrepreneur or a person engaged in private practice, and who has been refused removal from such registration;

9) who submitted liquidation tax reports in connection with the liquidation or termination of activities;

10) who has submitted tax reports on income and property and on assets and liabilities;

11) contained in the taxpayer's passport;

12) included in the database of persons and structural divisions of legal entities who received and spent money and (or) other property received from foreign states, international and foreign organizations, foreigners, stateless persons;

13) applying a special tax regime on the basis of a simplified declaration, indicating the dates of the beginning and (or) termination of the application of such a regime.

4. The tax authority is obliged to publish information on a quarterly basis in the mass media about:

1) individual entrepreneurs, individuals engaged in private practice, legal entities and structural divisions of a legal entity that have tax arrears in the amount exceeding the maximum amount of tax arrears;

2) foreign companies operating through an online platform in the territory of the Republic of Kazakhstan and not fulfilling the notification of registration with the tax authority.

The list of information to be published in the mass media, as well as the procedure and timing of their publication, are established accordingly in:

1) the procedure for the compulsory collection by the tax authority of the taxpayer's (tax agent's) tax debts provided for in Article 183 of this Code;

2) the procedure for the conditional registration of a value-added tax payer provided for in Article 102 of this Code.

5. The tax authority has other rights and performs other duties established by the laws 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 43. Features of tax accounting of a trustee who fulfills a tax obligation under corporate and individual income taxes of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. In the event that the fulfillment of tax obligations on corporate and individual income taxes on trust management activities in accordance with Article 40 of this Code is carried out by a trustee, income, expenses and property from the trust management of property are, for the purposes of tax accounting, income, expenses and property of the trustee.

Remuneration provided for in the trust management agreement or in other cases of trust management of property is included in the total annual income of the trustee, which is accounted separately from income from trust management of property.

When determining the object of taxation for trust management activities, the trustee deducts the amount of remuneration included in his total annual income, which is accounted for separately from income from trust management of property.

2. The trustee draws up and submits a single corporate income tax declaration for all activities, including activities carried out in the interests of the founder of the trust management, and appendices to the declaration for trust management activities separately for each trust management agreement or other case of trust management of property and other activities.

3. A trustee is a legal entity that fulfills corporate income tax obligations in accordance with the procedure established by this Code, taking into account the following features:

applies the corporate income tax rate for trust management activities specified in paragraph 1 of Article 313 of this Code.;

does not apply the provisions of Chapter 29 and Section 21 of this Code on the activities of trust management of property;

It does not apply special tax regimes for the activities of trust management of property.

4. The trustee is an individual in cases where the founder of the trust management is a legal entity.:

fulfills the tax obligation to calculate individual income tax on activities related to the trust management of property at the rate specified in paragraph 1 of Article 313 of this Code without applying the provisions of Article 341 of this Code;

does not have the right to apply special tax regimes for the activities of trust management of property;

fulfills other individual income tax obligations in accordance with the procedure defined by the Special Part of this Code for persons, which includes the trustee.

5. The trustee is an individual in cases where the founder of the trust management is a resident individual.:

fulfills the tax obligation to calculate individual income tax on activities related to the trust management of property without applying the provisions of Article 341 of this Code;

does not have the right to apply a special tax regime for trust management activities;

fulfills other individual income tax obligations in accordance with the procedure defined by the Special Part of this Code for persons, including the trustee.

6. A trustee is an individual in cases where the founder of the trust management is a non-resident individual, who fulfills individual income tax obligations in accordance with the procedure established by this Code, taking into account the following features:

applies the rate specified in subparagraph 1) of paragraph 1 of Article 646 of this Code for the activities of trust management of property;

does not apply the provisions of Article 341 of this Code;

It does not apply special tax regimes.

The footnote. Article 43 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 No. 241-VI (effective from 01.01.2018).

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