Article 677. Exemption from payment of the consular fee of the Tax Code of the Republic of Kazakhstan

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 There is no consular fee:

 1) in the cases provided for in Articles 667-671 of this Code;

 2) from individuals and legal entities of the states that have concluded an international agreement with the Republic of Kazakhstan on mutual waiver of consular fees;

 3) for requesting, at the request of the authorities and individual citizens of States that have concluded an international agreement on legal assistance with the Republic of Kazakhstan, documents on family, civil and criminal matters, alimony, state benefits and pensions, and adoption;

 4) for the preparation and printing of notes to foreign diplomatic missions and consular offices on the issuance of visas:

 members of official delegations of the Republic of Kazakhstan and their accompanying persons;

 to the deputies of the Parliament of the Republic of Kazakhstan;

 civil servants of the Republic of Kazakhstan – holders of diplomatic, official or national passports of the Republic of Kazakhstan traveling on official business;

 family members of staff of foreign institutions of the Republic of Kazakhstan;

 close relatives of staff of foreign institutions of the Republic of Kazakhstan and their accompanying persons traveling due to illness or death of an employee or employee of a foreign institution of the Republic of Kazakhstan;

 5) for processing applications from citizens and legal entities of the Republic of Kazakhstan, as well as foreigners and stateless persons, foreign legal entities for the issuance of visas and sending instructions to foreign institutions of the Republic of Kazakhstan on the issuance of visas (visa support):

 members of foreign official delegations and their accompanying persons traveling to the Republic of Kazakhstan;

 foreigners traveling to the Republic of Kazakhstan to participate in events of national and international importance (symposiums, conferences and other political, cultural, scientific and sporting events);

 foreigners traveling to the Republic of Kazakhstan at the invitation of the Administration of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, the Parliament of the Republic of Kazakhstan, the Constitutional Court of the Republic of Kazakhstan, the Supreme Court of the Republic of Kazakhstan, the Central Election Commission of the Republic of Kazakhstan, the Office of the Government of the Republic of Kazakhstan, state bodies, akimats of regions, cities of republican significance and the capital;

 foreigners traveling to the Republic of Kazakhstan with humanitarian aid, coordinated with the interested state bodies of the Republic of Kazakhstan;

 employees of international organizations traveling to the Republic of Kazakhstan on official business;

 foreigners traveling to the Republic of Kazakhstan at the invitation of foreign diplomatic missions and consular offices, as well as international organizations accredited in the Republic of Kazakhstan, on the basis of the principle of reciprocity;

 investor visas;

 persons of Kazakh nationality who are not citizens of the Republic of Kazakhstan;

 for children under 16 years of age on the basis of the principle of reciprocity;

 6) for issuing visas:

 members of foreign official delegations and their accompanying persons traveling to the Republic of Kazakhstan;

 foreigners traveling to the Republic of Kazakhstan at the invitation of the Administration of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, the Parliament of the Republic of Kazakhstan, the Constitutional Court of the Republic of Kazakhstan, the Supreme Court of the Republic of Kazakhstan, the Central Election Commission of the Republic of Kazakhstan, the Office of the President of the Republic of Kazakhstan, the Office of the Government of the Republic of Kazakhstan;

 foreigners traveling to the Republic of Kazakhstan with humanitarian aid, coordinated with the interested state bodies of the Republic of Kazakhstan;

 employees of international organizations traveling to the Republic of Kazakhstan on official business;

 foreigners – holders of diplomatic and official passports traveling to the Republic of Kazakhstan on official business;

 for children under 16 years of age on the basis of the principle of reciprocity;

 persons of Kazakh nationality who are not citizens of the Republic of Kazakhstan;

 former citizens of the Republic of Kazakhstan permanently residing abroad and traveling to the Republic of Kazakhstan for the funeral of close relatives;

 investor visas;

 business visas;

 diplomatic visas;

 7) for issuing repeat visas instead of primary visas containing errors made by employees of consular institutions of the Republic of Kazakhstan and the Ministry of Foreign Affairs;

 8) for issuing certificates of return to the Republic of Kazakhstan and certificates to citizens of the Republic of Kazakhstan who lack documents and money due to their loss, natural disasters or other force majeure circumstances;

 9) for issuing death certificates and certificates when sending coffins and urns with ashes of citizens of the Republic of Kazakhstan who died abroad to the Republic of Kazakhstan;

 10) for requesting documents at the request of foreign diplomatic missions and consular institutions on the basis of the principle of reciprocity;

 11) for the legalization of documents of citizens of the Republic of Kazakhstan requested through foreign institutions of the Republic of Kazakhstan;

 12) for the legalization of documents at the request of foreign diplomatic missions and consular institutions, as well as international organizations on the basis of the principle of reciprocity;

 13) for the registration and de-registration of citizens of the Republic of Kazakhstan temporarily and permanently residing abroad, as well as children who are citizens of the Republic of Kazakhstan who have been placed for adoption by foreigners.

The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.

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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 677. Assistance in tax collection of the Tax Code and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. In accordance with the provisions of an international agreement, the authorized body has the right to request the assistance of the competent authority of a foreign state by sending a tax claim in the form established by the authorized body in order to fulfill an unfulfilled tax obligation. A tax claim is sent to the competent authority of a foreign state in case of non-fulfillment or incomplete fulfillment of a tax obligation by a non-resident on income from sources in the Republic of Kazakhstan, as well as income from a permanent establishment of a non-resident from sources outside the Republic of Kazakhstan, only after applying all possible compulsory collection measures established by this Code.

2. Upon receipt of a request for assistance from the competent authority of a foreign state, the authorized body has the right to ensure the fulfillment of a resident's tax obligation incurred in a foreign state. At the same time, the authorized body reviews the legality of paying taxes on a resident's income from sources in a foreign country in accordance with the provisions of an international agreement and issues an opinion.

3. If a positive conclusion is issued at the request of the competent authority of a foreign state, the authorized body, in accordance with the provisions of an international agreement, ensures the fulfillment of tax obligations by a resident in accordance with the procedure established by this Code. The amount of tax is transferred by the resident taxpayer at the request of the authorized body to the account of the competent authority of a foreign state specified in the request for assistance in tax collection sent in accordance with the provisions of an international agreement.

4. The authorized body considers requests from the competent authority of a foreign state on the principles of reciprocity.

5. The provisions of this article shall apply until the expiration of the limitation period established by Article 48 of this Code, unless otherwise determined by an international treaty.

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