Article 3. Concepts related to subjects of tax relations The Tax Code of the Republic of Kazakhstan Қазақстан Республикасының Салық кодексі

Home / RLA / Article 3. Concepts related to subjects of tax relations The Tax Code of the Republic of Kazakhstan Қазақстан Республикасының Салық кодексі

Concepts related to subjects of tax relations:

1) the organization of the body of the Astana International Financial Center is a legal entity registered in accordance with the applicable law of the Astana International Financial Center (hereinafter referred to as the AIFC), 50 or more percent of the shares (voting shares) of which directly or indirectly belong to the AIFC body.

Indirect ownership means ownership of the AIFC authority through another legal entity that is directly owned by the AIFC authority;

2) banking organization – a second-tier bank established in the Republic of Kazakhstan, the Development Bank of Kazakhstan and an organization engaged in certain types of banking operations;

3) a non–resident legal entity is an organization established in accordance with the legislation of a foreign state, with the exception of an organization whose place of effective management (location of the actual governing body) is located in the Republic of Kazakhstan.

A non–resident legal entity is also understood to mean a company, partnership, organization or other corporate entity established in accordance with the legislation of a foreign state, which are considered as independent legal entities regardless of whether they have the status of a legal entity of the foreign state where they were established.;

4) an organization with functions for the sale of restricted (mortgaged) property is a legal entity designated by the authorized body in the field of the sale of restricted and (or) mortgaged property in accordance with this Code of a taxpayer (tax agent) and (or) a third party;

5) a legal entity that was previously a bank is a legal entity that was previously a bank that was restructured under a judicial act, and more than 90 percent of its voting shares as of December 31, 2013 belonged to the national management holding company.;

6) a person engaged in private practice is a private notary, a private bailiff, a lawyer, a professional mediator;

7) an individual is a citizen of the Republic of Kazakhstan, a foreigner, a candace, or a stateless person;

8) the employee:

an individual who is in an employment relationship with an employer and directly performs work under an employment contract;

government employee;

a member of the board of directors or other management body of a taxpayer that is not the highest management body, with the exception of government employees;

a foreigner or a stateless person provided for work under a contract for the provision of personnel by a non-resident whose activities do not form a permanent establishment to a resident or other non-resident operating in the Republic of Kazakhstan through a permanent establishment;

9) legal entity – resident legal entity, non–resident legal entity;

10) structural subdivision of a legal entity – branch office, representative office;

11) a foreign company operating through an Internet site in the territory of the Republic of Kazakhstan is a non-resident legal entity that sells goods and (or) provides services through an Internet site in the territory of the Republic of Kazakhstan.;

12) a resident legal entity is an organization established in accordance with the law:

Republic of Kazakhstan;

of a foreign state, the place of effective management (the location of the actual governing body) of which is located in the Republic of Kazakhstan;

13) tax agent – an individual, an individual entrepreneur, a person engaged in private practice, a legal entity, a structural subdivision of a legal entity, an operator of an Internet platform, who, in the cases and in accordance with the procedure established by this Code, are recognized as a tax agent;

14) taxpayer – a person, a structural subdivision of a legal entity, who pay taxes and other mandatory payments to the budget;

15) a taxpayer engaged in tax monitoring is a participant in horizontal monitoring, a participant in monitoring large taxpayers;

16) person – an individual, a legal entity;

17) registration body – authorized state bodies and the State Corporation "Government for Citizens" (hereinafter referred to as the State Corporation) that carry out state registration (re–registration) of legal entities and registration (re-registration) of their branches and representative offices and (or) objects of taxation and objects related to taxation, including:

rights to immovable property;

pledge of movable property and mortgage of the vessel;

radio-electronic devices and high-frequency devices;

space objects and their rights;

vehicles;

medicines and medical devices;

rights to works and objects of related rights, license agreements for the use of works and objects of related rights;

as well as registration of mass media;

18) authorized state bodies – state bodies of the Republic of Kazakhstan, with the exception of tax authorities and local executive bodies, which carry out management in a particular branch or sphere of public administration, including the calculation and (or) collection of other mandatory payments to the budget;

19) authorized body – a state body responsible for ensuring tax revenues and other mandatory payments to the budget;

20) a participant in the monitoring of large taxpayers is a taxpayer included in the list of participants in the monitoring of large taxpayers approved by the authorized body.

Қазақстан Республикасының 2025 жылғы 18 шiлдедегi № 214-VIII ҚРЗ Кодексі

Қазақстан Республикасының

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Конституция Заң Кодекс Норматив Жарлық Бұйрық Шешім Қаулы Адвокат Алматы Заңгер Қорғаушы Заң қызметі Құқық қорғау Құқықтық қөмек Заңгерлік кеңсе Азаматтық істері Қылмыстық істері Әкімшілік істері Арбитраж даулары Заңгерлік кеңес Заңгер Адвокаттық кеңсе Қазақстан Қорғаушы  Заң компаниясы

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Article 3. The effect of the tax legislation of the Republic of Kazakhstan, the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. The tax legislation of the Republic of Kazakhstan is valid throughout the territory of the Republic of Kazakhstan and applies to all individuals, legal entities and their structural divisions, which are defined by this Code as payers of taxes and payments to the budget, as well as as participants in relevant tax and other procedures for the collection and administration of taxes and payments to the budget.

2. Laws of the Republic of Kazakhstan introducing amendments and additions to this Code in terms of establishing a new tax and (or) payment to the budget, increasing the rate, changing the object of taxation and (or) the tax base, increasing the categories of taxpayers (tax agents), canceling or reducing deductions or benefits for taxes and payments to the budget, may be adopted no later than July 1 of the current year and put into effect no earlier than January 1 of the year following the year of their adoption.

3. Laws introducing amendments and additions to this Code on tax administration, the specifics of establishing tax reporting, and improving the status of a taxpayer (tax agent) may be adopted no later than December 1 of the current year.

4. Amendments and (or) additions to this Code are carried out by a law that does not provide for amendments and additions to other legislative acts of the Republic of Kazakhstan, with the exception of the Law of the Republic of Kazakhstan on the enactment of this Code.

At the same time, when amendments and (or) additions are made to this Code in accordance with the legislative initiative of the Government of the Republic of Kazakhstan, the draft of such a law is developed by the authorized body in the field of tax policy.

5. The provisions of the laws of the Republic of Kazakhstan that establish new types of taxes and (or) payments to the budget, raise rates, establish new duties, and worsen the situation of a taxpayer (tax agent) are not retroactive.

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.

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Republic of Kazakhstan

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