Article 697. Submission of a declaration on income and property of an individual tax code of the Republic of Kazakhstan
1.a non-resident individual who receives income subject to independent taxation in accordance with this code from sources in the Republic of Kazakhstan shall submit a declaration of income and property of an individual to the tax authority at the place of stay (residence) of the taxpayer no later than July 1 of the year following the reporting calendar year, unless otherwise established by this article.
In case of departure outside the Republic of Kazakhstan during the current tax period without subsequent entry into the territory of the Republic of Kazakhstan before July 1 of the year following the reporting calendar year, a non-resident individual has the right to submit a declaration of income and property of an individual and pay personal income tax during the current tax period. At the same time, the declaration of income and property of an individual is submitted for the period from the beginning of the current tax period to the date of departure of such a person outside the Republic of Kazakhstan.
2.a declaration of income and property of an individual is submitted by a non-resident migrant worker who has received the income specified in subitem 24) of Item 1 of Article 679 of this code in case of exceeding the amount of personal income tax calculated for the reporting tax period from the minimum taxable income paid.
The declaration of income and property of an individual on the income provided for in this paragraph shall be submitted by a non-resident worker to the tax authority at the place of stay of the immigrant no later than July 1 of the year following the reporting tax period.
At the same time, in case of departure outside the Republic of Kazakhstan during the tax period of a non-resident migrant worker who has received the income specified in subitem 24) of Item 1 of Article 679, the declaration (declarations) on the income and property of an individual shall be submitted before the date of departure of such person outside the Republic of Kazakhstan.
Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII kr
President
Republic of Kazakhstan
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To recognize as invalid the Code of the Republic of Kazakhstan (tax code) of December 25, 2017 "on taxes and other mandatory payments to the budget" from January 1, 2026 in connection with the entry into force of the tax code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII.
Article 697. Features of taxation of agricultural producers code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)
1. for the purposes of this chapter, use the following agricultural products (hereinafter referred to as agricultural products for the purposes of this chapter):
1) crop production;
2) livestock products;
3) poultry products;
4) producers of agricultural products are a legal entity, peasant or farm farms engaged in activities for the production and sale of agricultural products.
For the purposes of this chapter, agricultural producers also include aquaculture (fish farming) products.
2. In This Code:
1) for agricultural producers and agricultural cooperatives;
2) for farmers and farms, special tax regimes for agricultural producers are provided.
3. agricultural producers, agricultural cooperatives by their activities, in accordance with the conditions of their application established by this code, subject to such tax regimes, shall be subject to one of the following taxation regimes:
1)special tax regime for agricultural producers and agricultural cooperatives (hereinafter referred to as the special tax regime for the purposes of this article and articles 698, 699 and 700 of this code);
2) special tax regime for small businesses on the basis of a simplified declaration or using a fixed deduction;
3) independently choose the generally established procedure.
4.when carrying out the types of activities specified in paragraph 3 of Article 702 of this code, peasant or farm farms have the right to choose one of the tax regimes specified in paragraph 3 of this article or a special tax regime for peasant or farm farms if it meets other requirements for its application established by Article 702 of this code.
5.when choosing a special tax regime specified in subitem 1) or 2) of Item 3 of this article, taxpayers apply such a tax regime for a period of at least one calendar year, with the exception of cases established by paragraphs 5 and 7 of Article 679 of this code, upon compliance with the conditions of its application.
6.taxpayers applying special tax regimes for agricultural producers, in the case of carrying out activities in which such tax regime does not apply, are obliged to keep separate records of income and expenses, property, as well as to carry out the calculation and payment of relevant taxes and payments to the budget for these types of activities in the generally established manner, unless otherwise established by paragraph 4 of Article 703 of this code.
At the same time, separate accounting provided for in this paragraph must be carried out by taxpayers in accordance with the provisions of the tax accounting policy approved by them.
7.foreign legal entities, foreigners and stateless persons may not apply special tax regimes for agricultural producers.
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