On amendments to the Tax Code of the Republic of Kazakhstan

The Law of the Republic of Kazakhstan dated June 11, 2026 No. 308-VIIII SAM

Article 1. To make the following amendments to the Tax Code of the Republic of Kazakhstan dated July 18, 2025:

    1) throughout the text, the words "foreigner", "foreigners", "foreigners", "foreigners", "foreigners", "Foreigners", "Foreigners", "foreigners", "foreigners" should be replaced respectively with the words "foreign citizen", "foreign citizens", "foreign citizen", "to a foreign citizen", "foreign citizens", "foreign citizen", "Foreign citizens", "foreign citizens", "foreign citizens";

    2) throughout the text, replace the word "tenge" with the word "tenge";

    3) throughout the text, the words "regions, cities of republican significance, the capital", "regions, cities of republican significance and the capital", "regions, cities of republican significance, the capital", "regions, cities of republican significance and the capital", "region, city of republican significance and the capital" should be replaced respectively with the words "capitals, regions, cities of republican significance", "capital, regions, cities of republican significance", "capitals, regions, cities of republican significance", "capitals, regions, cities of republican significance", "capital, region, a city of national significance";

    4) throughout the text, the words "cities of republican significance, capital", "city of republican significance and capital", "city of republican significance and capital", "cities of republican significance, capital" should be replaced respectively with the words "capitals, cities of republican significance", "capital and city of republican significance", "capital and city of republican significance", "capitals, cities of republican significance";

    5) in the first part of paragraph 3 of Article 23, the words "legislative acts" should be replaced by the word "laws";

    6) in the tenth paragraph of subparagraph 17) of paragraph 2 of Article 55, the word "Parliament" should be replaced by the word "Kurultai";

    7) in subparagraph 2) of the fifth part of paragraph 9 of Article 56, the word "Parliament" should be replaced by the word "Kurultai";

    8) in the first paragraph of the third part of subparagraph 3) of paragraph 3 of Article 332, the words "legislative acts" should be replaced by the word "laws";

    9) in the first paragraph of the second part of paragraph 3 of Article 335, the words "legislative acts" should be replaced by the word "laws";

    10) in the first paragraph of subparagraph 11) of Article 370, the word "Parliament" should be replaced by the word "Kurultai";

    11) in subparagraph 1) of paragraph 1 of Article 664, the words "citizens' appeals to the Constitutional Court of the Republic of Kazakhstan," should be deleted;

    12) in article 665:

    in the title, the words "in the Constitutional Court of the Republic of Kazakhstan and" should be deleted;

    Delete paragraph 2;

    13) in article 668:

    in the title, the words "in the Constitutional Court of the Republic of Kazakhstan and" should be deleted;

    In subparagraph 9) of Part one, the words "in a republican referendum" should be replaced by the words "in a national referendum";

    exclude part three;

    14) in the fifth paragraph of subparagraph 1) and the third paragraph of subparagraph 2) of Article 670, the words "Parliament of the Republic of Kazakhstan" should be replaced by the words "Kurultai of the Republic of Kazakhstan, Kazakhstan Halyk Kenesi";

    15) delete the second paragraph of subparagraph 1) of paragraph 1 of Article 672;

    16) in article 677:

    In the third paragraph of subparagraph 4), the word "Parliament" should be replaced by the word "Kurultai".;

    in the fourth paragraph of subparagraph 5) and the fourth paragraph of subparagraph 6), the words "Parliament of the Republic of Kazakhstan" should be replaced by the words "Kurultai of the Republic of Kazakhstan, Kazakhstan Halyk Kenesi".

Article 2. This Law shall enter into force on July 1, 2026.

President    

Republic of Kazakhstan     

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