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Article 20. The state with preferential taxation of the Tax Code of the Republic of Kazakhstan

АMANAT партиясы және Заң және Құқық адвокаттық кеңсесінің серіктестігі аясында елге тегін заң көмегі көрсетілді

Article 20. The state with preferential taxation of the Tax Code of the Republic of Kazakhstan

     1. A foreign state or territory is recognized as a State with preferential taxation, which or which meets one of the following conditions: 

      1) in such a State or territory, the income tax rate is set at less than 10 percent;  

      2) in such a State or territory, there are laws on the confidentiality of financial information or laws allowing secrecy about the actual owner of property, income or the actual owners, participants, founders, shareholders of a legal entity (company).  

      The provisions of subparagraph 2) of the first part of this paragraph shall not apply to a foreign State or territory with which or to which the Republic of Kazakhstan has an international agreement providing for the exchange of information between competent tax authorities, with the exception of a foreign state or territory that does not provide for the exchange of information with an authorized body for tax purposes. 

     2. A foreign State or territory is recognized as not providing or not providing the exchange of information with an authorized body for tax purposes if one of the following conditions is met: 

     1) the authorized body has received from the competent or authorized body of a foreign state or territory a written refusal to provide information, the exchange of which is provided for by an international agreement; 

     2) the competent or authorized body of a foreign state or territory has not provided the required information for more than two years after the relevant request was sent by the authorized body. 

      3. The list of States with preferential taxation defined in accordance with paragraphs 1 and 2 of this Article shall be approved by the authorized body.  

 

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

President    

Republic of Kazakhstan     

© 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the 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 20. Financial support, legal and social protection of tax officials of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan  

        1. An official of the tax authorities in the performance of his official duties is protected by law.

      2. Failure to comply with the legal requirements of a tax official, insulting, threatening, violent or encroaching on the life, health, property of a tax official or his family members in connection with his official activities, and other actions that impede the performance of official duties by a tax official entail liability established by the laws of the Republic of Kazakhstan.

     3. Upon receipt of moderate damage to health in connection with the performance of official activities, a one-time compensation in the amount of five monthly salaries from the budget is paid to an official of the tax authorities.

      4. In case of serious injury to health in connection with the performance of official activities, which precludes further opportunity to engage in professional activity, a one-time compensation in the amount of a five-year salary from the budget, as well as the difference between the size of his official salary and pension (for life), is paid to an official of the tax authorities.

      5. In the event of the death of a tax official in the performance of his official duties, the family of the deceased or his dependents (heirs):

      1) a one-time allowance in the amount of a ten-year salary for the deceased's last position is paid from the budget;

      2) the state social allowance for the loss of the breadwinner is assigned in the amounts and in the manner prescribed by the legislation of the Republic of Kazakhstan on social protection.

     6. Damage caused to the health and property of a tax official, as well as damage caused to the health and property of family members and close relatives of a tax official in connection with the performance of his official duties, shall be compensated in accordance with the legislation of the Republic of Kazakhstan.

         The Code of the Republic of Kazakhstan dated December 25, 2017 No. 120-VI SAM.    

            This Code establishes the fundamental principles of taxation, regulates power relations for the establishment, introduction, amendment, cancellation, procedure for calculating and paying taxes and other mandatory payments to the budget, as well as relations related to the fulfillment of tax obligations.

President  

Republic of Kazakhstan    

   © 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the Republic of Kazakhstan

    Constitution Law Code Regulation Decree Order Decision Resolution Lawyer Almaty Lawyer Legal service Legal advice Civil Criminal Administrative cases Disputes Defense Arbitration Law Company Kazakhstan Law Firm Court Cases