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Article 29. The principle of fair taxation The Tax Code of the Republic of Kazakhstan
1. Taxation in the Republic of Kazakhstan is universal and obligatory.
2. Provision of individual tax benefits is prohibited.
3. No one may be subject to repeated taxation by the same type of tax, by the same type of payment to the budget for the same object of taxation for the same period.
The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.
President
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 29. Obligations of a person and (or) structural divisions of a legal entity when receiving, spending money and (or) other property from foreign states, international and foreign organizations, foreigners, stateless persons in certain cases of the Tax Code and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
1. Persons and (or) structural divisions of a legal entity are obliged to:
1) in the manner, in the form and within the time limits established by the authorized body, notify the tax authorities of the receipt of money and (or) other property from foreign states, international and foreign organizations, foreigners, stateless persons in an amount exceeding the amount established by the authorized body, in the event that the activities of the recipient of the money and (or) other property is aimed at:
providing legal assistance, including legal information, protection and representation of the interests of citizens and organizations, as well as their advice;
the study and conduct of public opinion polls, opinion polls, with the exception of public opinion polls and opinion polls conducted for commercial purposes, as well as the dissemination and publication of their results;
collection, analysis and dissemination of information, except in cases where the specified activity is carried out for commercial purposes.;
2) in the case provided for in subparagraph 1) to submit to the tax authorities information on the receipt and expenditure of money and (or) other property received from foreign states, international and foreign organizations, foreigners, and stateless persons, in accordance with the procedure, terms, and form established by the authorized body.
The requirements provided for in this paragraph do not apply to:
1) government agencies;
2) persons holding responsible government positions, persons authorized to perform government functions, deputies of the Parliament of the Republic of Kazakhstan and maslikhats, with the exception of deputies of maslikhats who carry out their activities on a non-exempt basis, military personnel, law enforcement officers and special government agencies in the performance of official duties;
3) second-tier banks, organizations engaged in certain types of banking operations, insurance organizations;
4) taxpayers subject to tax monitoring;
5) pre-school and secondary education organizations, educational organizations that implement educational programs for technical and vocational, post-secondary, higher and postgraduate education, as well as autonomous educational organizations and international schools;
6) money and (or) other property received in connection with the activities of persons engaged in private practice, arbitrators, appraisers, auditors;
7) Quasi-public sector entities;
8) diplomatic and equivalent representative offices of a foreign state, consular offices of a foreign state accredited in the Republic of Kazakhstan, as well as their employees;
9) money and (or) other property aimed at the development of national, technical and applied sports, support and stimulation of physical culture and sports, as well as intended for sporting events, including international sports competitions, mass sports events;
10) money and (or) other property received on the basis of international treaties of the Republic of Kazakhstan;
11) money and (or) other property received for the purpose of paying for treatment or undergoing health-improving, preventive procedures;
12) money and (or) other property received in the form of proceeds from foreign trade contracts;
13) money and (or) other property received for the organization and implementation of international transportation, provision of international postal services;
14) money and (or) other property received within the framework of investment contracts concluded in accordance with the legislation of the Republic of Kazakhstan;
15) the amounts of dividends, rewards, and winnings previously subject to individual income tax at the source of payment, if there are documents confirming the withholding of such tax at the source of payment.;
16) other cases established by the Government of the Republic of Kazakhstan.
2. Information and materials published, distributed and (or) posted by the persons specified in subitems 1) and 2) of the first part of paragraph 1 of this Article, at the expense of funds from foreign states, international and foreign organizations, foreigners and stateless persons, must contain information about the persons who made the order, an indication of the manufacture distribution and (or) posting of information and materials at the expense of funds of foreign states, international and foreign organizations, foreigners and stateless persons.
3. The procedure for maintaining a database by tax authorities on the persons specified in subitems 1) and 2) of the first part of paragraph 1 of this Article, the specified information and other information to be posted, as well as the procedure for inclusion and exclusion from the database, shall be determined by the authorized body.
The authorized body shall publish the register of persons specified in subitems 1) and 2) of the first part of paragraph 1 of this Article on its Internet resource.
The footnote. Article 29 as amended by the Law of the Republic of Kazakhstan dated December 21, 2022 No. 165-VII (effective from 01.01.2023).
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