Article 8. Concepts related to certain types of services and operations The Tax Code of the Republic of Kazakhstan

Home / RLA / Article 8. Concepts related to certain types of services and operations The Tax Code of the Republic of Kazakhstan

Concepts related to certain types of services and operations:

1) information processing services – services for collecting and summarizing information, systematizing information arrays (data) and (or) making information processing results available to the user, including rating services.

At the same time, rating services are understood as analysis and evaluation services that display a numerical or ordinal indicator of the importance or significance of a particular object or phenomenon.;

2) design services – services for designing artistic forms, the appearance of products, facades of buildings, interiors of premises; artistic design;

3) engineering services – engineering consulting services, research, design, computational and analytical work, preparation of feasibility studies of projects, development of recommendations in the field of production and management organization, product sales;

4) online marketplace - an online store and (or) trading platform intended for the sale of goods, provision of services, and offers of services through a public telecommunications network and the Internet, including the provision of intermediary services to enable the sale and provision of services, order processing, and payment to other persons by providing access to the online store and/or trading platform;

5) consulting services – services for providing explanations, recommendations, advice and other forms of consultations, including identification and (or) assessment of problems and (or) capabilities of a person, in order to solve managerial, economic, financial, investment issues, including issues of strategic planning, organization and implementation of business activities, personnel management;

6) marketing service – any paid service related to:

research, analysis, planning, forecasting in the sphere of production and (or) circulation of goods, works, and services in order to determine measures to create better economic conditions;

a set of measures and solutions aimed at promoting goods, works, services, or a brand, attracting a target audience, increasing sales, and achieving established sales targets and/or goals;

7) Implementation:

shipment and (or) transfer of goods or other property, performance of works, provision of services for the purpose of sale, exchange, gratuitous transfer;

transfer of property under a lease agreement;

transfer of pledged goods to the pledgee in case of non-fulfillment by the debtor of the obligation secured by the pledge;

8) electronic trade in goods – entrepreneurial activity for the sale of goods to individuals, carried out through an online platform;

9) import of goods – import of goods:

to the customs territory of the Eurasian Economic Union (hereinafter referred to as the EAEU), carried out in accordance with the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan;

to the territory of the Republic of Kazakhstan from the territory of another EAEU Member State;

10) services in electronic form – services provided through an online platform.

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 8. The principle of good faith of taxpayers of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. It is assumed that the taxpayer (tax agent) performs actions (inaction) in order to fulfill his tax obligation in good faith.

2. It is not allowed for a taxpayer (tax agent) to benefit from his illegal actions in order to obtain tax benefits (tax savings) and reduce tax payments.

3. If a tax obligation fulfilled by a taxpayer (tax agent) in accordance with a previously received individual written explanation from the tax authority, which was subsequently withdrawn, is found to be erroneous or a new, different explanation is sent, then the tax obligation is subject to correction (correction) when considering a complaint about the notification of the audit results without charging fines and penalties to the taxpayer..

4. A violation of the tax legislation of the Republic of Kazakhstan committed by a taxpayer (tax agent) must be described during tax audits. The substantiation of arguments and disclosure of circumstances indicating a violation of the tax legislation of the Republic of Kazakhstan are the responsibility of the tax authorities.

5. When considering a complaint about the notification of the audit results, all uncertainties and unresolved issues of the tax legislation of the Republic of Kazakhstan are interpreted in favor of the taxpayer (tax agent).

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