Article 92. Pilot projects to improve the tax administration of the Tax Code of the Republic of Kazakhstan

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 1. In order to improve tax administration, the tax authorities have the right to implement a pilot project providing for a different procedure for tax administration and fulfillment of tax obligations by taxpayers, including with the assignment of the functions of a tax agent.

 When implementing the pilot project, the tax authority cooperates with other authorized government agencies and organizations.

 The rules for the implementation of the pilot project are determined by the authorized body.

 The rules for the implementation of the pilot project should include:

 1) goals and objectives of the pilot project;

 2) the procedure for the implementation of the pilot project;

 3) the duration of the pilot project;

 4) the categories of taxpayers (tax agents) to whom the pilot project will apply;

 5) the territory (site) of the pilot project distribution.

 The rules for the implementation of the pilot project are subject to execution by tax authorities, participants in the pilot project, authorized government agencies and organizations.

 During the implementation of the pilot project, the participants of the pilot project fulfill obligations similar to the tax obligations established by this Code, in accordance with the procedure established by the rules for the implementation of the pilot project.

 2. The pilot project is being implemented based on the results of an analysis of the legislation of the Republic of Kazakhstan with an appropriate justification for the need to improve tax administration and fulfill tax obligations by taxpayers.

 The analysis is subject to publication on the Internet resource of the authorized body.

 3. The decision to implement the pilot project is made subject to the following conditions::

 1) reasonableness, which means that modernization and improvement of tax administration are carried out in order to facilitate the fulfillment of tax obligations, curb illegal economic activities and tax evasion schemes, as well as protect the rights and legitimate interests of bona fide taxpayers;

 2) openness, which means the availability of information about the pilot project being introduced, clarity of the motives for its introduction, taking into account the restrictions established by the tax legislation of the Republic of Kazakhstan regarding tax secrecy;

 3) feasibility, which is understood as the possibility for taxpayers to fulfill the conditions of the pilot project being introduced.;

 4) proportionality and rationality, which means that the level of impact of the pilot project corresponds to the degree of risk of adverse events.

 4. The start date of the pilot project and the categories of taxpayers to whom the pilot project will apply must be published in the mass media at least thirty calendar days before the start.

 5. Taxpayer's participation in the pilot project is voluntary in cases where the rules for the implementation of pilot projects:

 1) establish for the taxpayer the need for additional expenses related to the implementation of such a pilot project, namely, the independent purchase of material and technical means, software and related products (with the exception of computer equipment), additional hiring of employees, confirmed by the existence of employment contracts;

 2) apply to tax obligations fulfilled by the taxpayer for the tax periods preceding the date of implementation of pilot projects;

 3) related to issues of tax registration, acceptance of tax reporting forms.

 The voluntary participation of a taxpayer in the above-mentioned pilot projects and the fulfillment of the rules for their implementation do not exempt such a taxpayer from fulfilling the tax obligations provided for in this Code, subject to the conditions provided for in part six of paragraph 1 of this Article.

 Taxpayers participating in pilot projects on a voluntary basis for violating the rules of their implementation in the event that the violation is related to technical and (or) methodological errors in the manned information system of the authorized body and (or) taxpayer errors made during the execution of operations under the pilot project are not applied.:

 suspension of expenditure operations on taxpayer's bank accounts;

 administrative penalties and measures of administrative and legal impact provided for by the Code of the Republic of Kazakhstan on Administrative Offenses.

 6. Participant of the pilot project, including the rights and obligations stipulated by this Code:

 1) has the right:

 receive information about the pilot project from the tax authorities, with the exception of confidential information;

 send requests and receive clarifications on issues arising during the implementation of the pilot project;

 receive clarifications on the elimination of violations regarding the fulfillment of tax obligations established within the framework of the pilot project;

 independently eliminate the causes and conditions of violations identified within the framework of the ongoing pilot project regarding the fulfillment of tax obligations;

 2) must:

 provide information and documents on paper and (or) electronic media, as well as written explanations;

 provide access to an automated accounting system;

 provide access to property that is subject to taxation and (or) an object related to taxation, regardless of its location, for conducting an inventory of property, including for compliance with the information specified in the documents, in cases provided for by the rules for the implementation of the pilot project.

 7. The tax authority, including the rights and obligations provided for by this Code:

 1) has the right:

 to request and receive information, documents and written explanations on paper and/or in the form of an electronic document on issues arising during the pilot project, in cases stipulated by the rules for the implementation of the pilot project.;

 restrict access to the information system of the tax authority on the grounds and in cases stipulated by the rules for the implementation of the pilot project.;

 2) must:

 to publish information about the pilot project planned for implementation in the mass media in advance.;

 provide information about existing pilot projects;

 provide clarifications on issues arising during the implementation of the pilot project.;

 provide explanations on the elimination of violations related to the fulfillment of tax obligations within the framework of the pilot project.

 8. Based on the results of the pilot project, the tax authority draws up an analysis containing a decision on the introduction (termination) of improved tax administration and (or) fulfillment of tax obligations by taxpayers, including the assignment of functions of a tax agent.

 At the same time, the pilot project is analyzed for the effectiveness of implementation, including taking into account:

 1) the level of fulfillment of tax obligations by the taxpayer (tax agent);

 2) reducing administrative and financial costs for the taxpayer (tax agent) and the tax authority;

 3) tax receipts and payments to the budget.

 The analysis is subject to publication in the mass media no later than thirty calendar days after the completion of the pilot project.

 9. The tax authorities have the right to start no more than five pilot projects during a calendar year, with each pilot project lasting up to three years.

 The provision of this paragraph does not apply to pilot projects involving the voluntary participation of taxpayers.

Article 92 will enter into force on January 1, 2027.

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

President

Republic of Kazakhstan

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