Article 44. Financial support, legal and social protection of a tax official of the Tax Code of the Republic of Kazakhstan
1. An official of a tax authority in the performance of his official duties shall be protected by law.
2. Failure to comply with the legal requirements of an official of a tax authority, insult, threat, violence or encroachment on his life, health, property or members of his family in connection with his official activities, and other actions that impede the performance of his official duties entail liability established by the laws of the Republic of Kazakhstan.
3. In case of moderate injury to health in connection with the performance of official activities, a one-time compensation in the amount of five minimum wages from the budget is paid to an official of the tax authority.
4. In case of serious injury to health in connection with the performance of official activities, which precludes further opportunity to engage in professional activity, a one-time compensation in the amount of a five-year salary from the budget, as well as the difference between the size of his official salary and pension (for life), is paid to an official of the tax authority.
5. In the event of the death of a tax official in the performance of his official duties, the family of the deceased or his dependents (heirs):
1) a one-time allowance in the amount of a ten-year salary for the deceased's last position is paid from the budget;
2) the state social allowance for the loss of the breadwinner is assigned in the amounts and in the manner prescribed by the legislation of the Republic of Kazakhstan on social protection.
6. Damage caused to life and health, and damage caused to property of an official of a tax authority, as well as members of his family and his close relatives in connection with the performance of his official duties, are compensated in accordance with the legislation 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 44. Peculiarities of tax accounting for corporate and individual income taxes in the case of trust management of property in the form of shares and shares of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
1. For tax accounting purposes:
income in the form of dividends on shares of participation and shares held in trust, reduced by the amount of expenses incurred by the trustee, reimbursed (to be reimbursed) on the basis of a trust management agreement, an act on the establishment of a trust management of property or other cases of trust management of property and a report of the trustee on his activities (hereinafter – dividends from trust management), is the income of the founder of the trust management;
The property from the trust management of shares and shares is the property of the founder of the trust management.
The remuneration provided for in the contract of trust management of property, the act on the establishment of trust management of property or in other cases of trust management of property, which is payable to the trustee, is the cost of the founder of the trust management.
The income of the trustee from the trust management of shares and shares includes:
remuneration provided for by the act on the establishment of trust management of property;
the amount of expenses incurred by the trustee, the reimbursement of which is provided for by the contract of trust management of property, the act on the establishment of trust management of property or in other cases of trust management of property and the report of the trustee on his activities.
The costs of the trust management of shares and shares incurred by the trustee, the reimbursement of which is provided for by the contract of trust management of property, the act on the establishment of trust management of property or in other cases of trust management of property and the report of the trustee on his activities, are for the purposes of tax accounting the costs of such trustee.
Such expenses reduce the income of the founder of the trust management in the form of dividends on shares and shares held in the trust management, and are not taken into account as costs and expenses of the founder of the trust management.
2. The founder of the trust management fulfills the tax obligation for corporate and individual income taxes in accordance with the procedure established by this Code.
3. The trustee fulfills the tax obligation for corporate and individual income taxes on income, expenses and property from the trust management of shares and shares in accordance with the procedure defined by the Special Part of this Code for persons to whom such a manager belongs.
The footnote. Article 44 as amended by the Law of the Republic of Kazakhstan dated December 21, 2022 No. 165-VII (effective from 01.01.2023).
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