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Article 14. Interrelated aspects 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 14. Interrelated aspects of the Tax Code of the Republic of Kazakhstan

     1. Individuals and (or) legal entities that have relationships that meet one or more of the following conditions are recognized as interrelated parties: 

     1) one person is recognized as an affiliated person of another person in accordance with the laws of the Republic of Kazakhstan.; 

     2) one person is a major participant in another person; 

     3) the persons are bound by a contract, according to which one of them has the right to determine the decisions taken by the other; 

     4) a legal entity is under the control of a major participant or an official of another legal entity; 

     5) a major shareholder, major participant, or official of one legal entity is a major shareholder, major participant, or official of another legal entity; 

     6) a legal entity jointly with another legal entity is under the control of a third party; 

      7) a person jointly with his affiliated companies owns, uses, disposes of ten or more percent of the shares of a legal entity or legal entities specified in subitems 2) – 6) of the first part of this paragraph; 

      8) an individual is an official of the legal entity specified in subitems 2) – 7) of part one of this paragraph, with the exception of an independent director of a joint-stock company; 

     9) an individual is the spouse, close relative or relative (brother, sister, parent, son or daughter of the spouse of a major participant or official of a legal entity. 

     For the purposes of this paragraph, a major participant means a participant whose share in the property of a legal entity, with the exception of joint-stock companies, is ten percent or more. 

     Control over a legal entity is understood as the ability to determine decisions made by a legal entity. 

     2. When adjusting taxable items and (or) tax-related items within the framework of transfer pricing, the interrelated parties are determined in accordance with the legislation of the Republic of Kazakhstan on transfer pricing.  

 

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 14. Rights and obligations of a tax agent of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

     A tax agent has the same rights and performs the same duties as a taxpayer, with the exception of the cases provided for by this Code.

The tax agent, represented by the operator of the Internet platform, deducts and transfers individual income tax and social payments specified in paragraph 1 of Article 102-1 of the Social Code of the Republic of Kazakhstan for individual entrepreneurs applying a special tax regime using a special mobile application, who are performers in accordance with the Social Code of the Republic of Kazakhstan.

 

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