Article 1. The sphere regulated by this Code of the Tax Code of the Republic of Kazakhstan

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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 public relations related to the fulfillment of tax obligations.

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

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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 1. The basic concepts used in this Code are the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. The basic concepts used in this Code for tax purposes:

1) information processing services – services for collecting and summarizing information, systematizing information arrays (data) and making the results of processing this information available to the user;

2) special tax regime is a special procedure for calculating and paying certain types of taxes and other mandatory payments to the budget, as well as submitting tax reports on them for certain categories of taxpayers;

2-1) 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, 50 or more percent of the participation (voting shares) of which directly or indirectly belong to the body of the Astana International Financial Center.

Indirect ownership means ownership of the body of the Astana International Financial Center through another legal entity that directly belongs to the body of the Astana International Financial Center;

3) social payments – mandatory pension contributions, mandatory occupational pension contributions, mandatory employer pension contributions, social contributions paid in accordance with the Social Code of the Republic of Kazakhstan, deductions and contributions to compulsory social health insurance paid in accordance with the Law of the Republic of Kazakhstan "On Compulsory Social Health Insurance";

4) securities – shares, debt securities, depositary receipts, shares of mutual funds, Islamic securities;

5) arrears – amounts of taxes and payments to the budget calculated, accrued and unpaid on time, including advance and (or) current payments on them, with the exception of amounts reflected in the notification of the results of the audit, notification of the results of horizontal monitoring during the appeal period in accordance with the procedure established by the legislation of the Republic of Kazakhstan in the part under appeal;

6) debt securities – government equity securities, bonds and other securities recognized as debt securities in accordance with the legislation of the Republic of Kazakhstan;

7) discount on debt securities (hereinafter referred to as discount) – the difference between the nominal value and the cost of the initial placement (excluding coupon) or the cost of acquisition (excluding coupon) of debt securities;

8) coupon on debt securities (hereinafter referred to as coupon) – the amount paid (payable) by the issuer in excess of the nominal value of debt securities in accordance with the terms of the issue;

9) premium on debt securities – the difference between the cost of the initial placement (excluding the coupon) or the purchase price (excluding the coupon) and the nominal value of debt securities, the terms of issue of which provide for the payment of the coupon;

10) other mandatory payments to the budget (hereinafter referred to as payments to the budget) – mandatory deductions of money to the budget in the form of fees, charges, duties, with the exception of customs payments, made in the amounts and cases established by this Code;

11) market currency exchange rate is the exchange rate of tenge against a foreign currency, determined in accordance with the procedure established by the National Bank of the Republic of Kazakhstan jointly with the authorized state body regulating activities in the field of accounting and financial reporting;

12) web application is a personalized Internet resource of an authorized body, protected from unauthorized access, intended for the taxpayer to receive electronic tax services and fulfill his tax obligations.;

13) grant – property provided free of charge to achieve certain goals (objectives):

states, governments of States – the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, individuals, as well as legal entities;

international and state organizations, foreign and Kazakhstani non–governmental public organizations and foundations, whose activities are charitable and (or) international in nature and do not contradict the Constitution of the Republic of Kazakhstan, included in the list established by the Government of the Republic of Kazakhstan on the conclusions of state bodies - the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, individuals, as well as legal entities;

foreigners and stateless persons – to the Republic of Kazakhstan and the Government of the Republic of Kazakhstan;

14) humanitarian aid – property provided free of charge to the Republic of Kazakhstan in the form of food, consumer goods, machinery, equipment, medicines and medical products, and other property sent from foreign countries and international organizations to improve the living conditions of the population, as well as to prevent and eliminate emergencies of military, environmental, natural and man-made nature, distributed by the Government of the Republic of Kazakhstan through authorized organizations;

15) sponsorship – property provided free of charge for the purpose of disseminating information about the person providing this assistance:

individuals in the form of financial (other than social) support for participation in competitions, contests, exhibitions, screenings and the development of creative, scientific, scientific-technical, inventive activities, improving the level of education and sports skills;

to non-profit organizations for the implementation of their statutory goals;

16) dividends – income:

in the form of net income or a portion thereof payable on shares, including shares that are the underlying assets of depositary receipts;

payable on shares of a mutual investment fund, except for income on shares when they are repurchased by the fund's management company;

in the form of net income or part of it distributed by a legal entity among its founders, participants;

from the distribution of property in the event of liquidation of a legal entity or reduction of the authorized capital, as well as the repurchase by a legal entity from the founder, participant of a share or part of it in this legal entity, the repurchase by the issuing legal entity from a shareholder of shares issued by this issuer;

payable on Islamic participation certificates;

received by a shareholder, participant, founder or their related party from a legal entity in the form of:

the positive difference between the market price of goods, works, and services and the price at which such goods, works, and services are sold to a shareholder, participant, founder, or their related party;

the negative difference between the market price of goods, works, and services and the price at which such goods, works, and services were purchased from a shareholder, participant, founder, or their related parties;

the cost of expenses or obligations not related to the business activities of a legal entity arising from its shareholder, participant, founder or their related party to a third party, repaid by the legal entity without its reimbursement by the shareholder, founder, participant or their related party to the legal entity;

any property and material benefits provided by a legal entity to its shareholder, participant, founder or their related party, with the exception of income reflected in Articles 322 to 324 of this Code, and income from the sale of goods, works, and services.

The income from the distribution of property specified in this subparagraph is determined in the following order:

D = Sp – Su,

where:

E – income from the distribution of property;

Jv is the book value of property received (received) by a shareholder, participant, or founder during the distribution of property, including property received (received) in return for previously deposited, as of the transfer date, which is subject to reflection (reflected) in the accounting records of the transferring person, excluding revaluation and impairment;

Su:

the amount of the paid-up share capital, which is related to the number of shares for which the property is distributed;

the amount of the paid-up authorized capital attributable to the participation share to which the property is distributed, but not more than the initial value of such participation share, determined in accordance with the procedure provided for in paragraph 7 of Article 228 of this Code, from the participant in whose favor the property is distributed.