Article 724. Procedure for determining income when applying a special tax regime on the basis of a simplified declaration tax code of the Republic of Kazakhstan

    1.for a taxpayer applying a special tax regime on the basis of a simplified declaration, the object of taxation is income (without taking into account expenses) subject to receipt (receipt) by the method of accounting for the tax period.

    When calculating corporate or personal income tax (with the exception of taxes withheld at the source of payment), such an employer is reduced by the amount of the taxpayer's expenses on the income of its employees from the month in which the object of taxation specified in the first paragraph of this paragraph exceeds 24,000 times the monthly calculation index effective on January 1 of the corresponding financial year, determined by an incremental conclusion from the beginning of the calendar year.

    2. the income determined for the purposes of Paragraph 1 of this article shall consist of the following types of income received (subject to receipt) in the Republic of Kazakhstan and outside its borders (taking into account amendments made in accordance with paragraph 7 of this article):

    1) income from the sale of goods, performance of works, provision of services, including royalties, income from the transfer of property for Property Lease (Lease);

    2) income from the write-off of obligations;

    3) income from the transfer of the right of claim;

    4)penalties, penalties and other types of sanctions imposed on the debtor or recognized by the debtor (except for unreasonably imposed fines returned from the budget, if these amounts are paid during the period of application of the special tax regime, which does not provide for their deduction, as well as if these fines were not deducted during the period when the taxpayer previously made settlements with the budget in the generally established manner);

    5) from the amount received from the state budget to cover expenses;

    6) excess output of material assets detected during the inventory;

    7)income in the form of gratuitous property intended for use for business purposes (except for charitable and humanitarian assistance);

    8) reimbursement by the lessee of the lessor's expenses for the maintenance and repair of the leased property of an individual entrepreneur;

    9) expenses of the lessee for the maintenance and repair of property leased from an individual entrepreneur, which are accounted for in the calculation of fees under the lease agreement.

    If the income provided for in this paragraph is received (to be received) from the implementation of activities under joint activity agreements, then such income is not included in the income determined for the purposes of Paragraph 1 of this article and is taxed in the generally established manner.

    3.in order to apply a special tax regime on the basis of a simplified declaration, the cost of goods sold, works performed, services rendered is included in the income of a person carrying out activities under the terms of the commission and (or) assignment, taking into account the remuneration of such person under the contract (agreement).

    4. when applying a special tax regime on the basis of a simplified declaration, the amount of income specified in Paragraph 2 of this article:

    1) legal entity – in accordance with Part 5 of this code and paragraphs 5, 6, 7 and 8 of this article in accordance with the generally established procedure;

    2) an individual entrepreneur who does not carry out accounting and preparation of financial statements in accordance with the law of the Republic of Kazakhstan "on accounting and financial statements" – in accordance with Chapter 21 of this code, paragraphs 5, 6, 7 and 8 of this article and Article 725 of this code;

    3) an individual entrepreneur engaged in accounting and preparation of financial statements – in accordance with Section 5 of this code and paragraphs 5, 6, 7 and 8 of this article, in accordance with the generally established procedure, similar to the procedure for determining the amount of income for the purpose of calculating corporate income tax.

    5.taxpayers applying a special tax regime on the basis of a simplified declaration, upon receipt of income not specified in Paragraph 2 of this article, shall calculate, pay relevant taxes and submit tax reports on them in accordance with the generally established procedure in accordance with this code.

    6. for tax purposes as income of a taxpayer applying a special tax regime on the basis of a simplified declaration:

    1) for a taxpayer who transfers property free of charge – the value of such transferred property;

    2) the cost of goods received free of charge by an individual entrepreneur, transferred to him for advertising purposes (including in the form of a gift), if the cost of a unit of such goods does not exceed 5 times the monthly calculation index in force on the date of such transfer;

    3) if the specified expenses include::

    Maintenance of the common property of the condominium object in accordance with the housing legislation of the Republic of Kazakhstan;

    To pay for Utilities provided for by the law of the Republic of Kazakhstan" on housing relations";

    expenses incurred by an individual tenant who is not an individual entrepreneur during the Property Lease (Lease) of a dwelling, unless included in the rental fee for the repair of a dwelling;

    4) the amount of pen alties and fines written off in accordance with the tax legislation of the Republic of Kazakhstan.

    7.for the purposes of this chapter, an increase in the amount of income for the reporting tax period or a decrease in the amount of income for the reporting tax period within the previously recognized amount of income is recognized as an adjustment.

    Income specified in Paragraph 2 of this article:

    1) full or partial return of goods;

    2) the terms of the transaction are changed;

    3) changed prices, compensations for sold or purchased goods, works performed, services rendered;

    4) price discounts, sales discounts;

    5) on the basis of the terms of the contract, the amounts payable in national currency for sold or purchased goods, works performed, services rendered have been changed;

    6) write off a claim from a legal entity, individual entrepreneur, a non-resident legal entity carrying out activities in the Republic of Kazakhstan through a permanent institution in relation to the activities of such a permanent institution, as well as from a branch, representative office of a non-resident legal entity carrying out activities through a branch, representative office that did not lead to the creation of a permanent institution in the Republic of Kazakhstan.

    Correction of income provided for in part one of this subparagraph:

    when the creditor taxpayer is liquidated, the claim on the date of approval of his liquidation balance sheet is not requested by the creditor taxpayer;

    in cases where a claim is written off by a taxpayer under a judicial act that has entered into legal force, the reduction is carried out to the side.

    The adjustment provided for in this subparagraph is made within the amount of the written-off claim and income previously recognized under such a claim in the presence of primary documents confirming the occurrence of the claim.

    The amendment provided for in subitems 1) – 5) of part two of this paragraph is made in the presence of primary documents confirming the occurrence of conditions for making such an amendment.

    Income adjustment is made in the tax period in which the conditions specified in art.

    If there is no income in the period when the conditions specified in this article began, or its amount is insufficient to make an adjustment to the side of the reduction, the adjustment is made in the tax period in which the income was previously recognized as subject to adjustment.

    8.the specified income is entered into the income once, if the same income can be reflected in several items of income.

    The date of recognition of income for tax purposes is determined in accordance with the provisions of this chapter.

    9. an individual entrepreneur applying a special tax regime on the basis of a simplified declaration, unless otherwise established by paragraph 6 of this article:

    1) in accordance with paragraph 3 of Section 6 of this Code-Property Income;

    2) other income of an individual not specified in Paragraph 2 of this article in accordance with Section 6 of this code.

    At the same time, the calculation and payment of relevant taxes and the submission of tax reports on them are made in accordance with Section 6 of this code.  

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 724. General provisions code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)    

     A signing bonus is a one-time fixed payment by a subsurface user for the acquisition of subsurface use rights in the territory of the contract (subsurface plot), as well as when expanding the territory of the contract (subsurface plot) in accordance with the procedure determined by the legislation of the Republic of Kazakhstan.