Article 18. Concepts related to securities of the Tax Code of the Republic of Kazakhstan
Concepts related to securities:
1) debt securities – securities certifying the obligation of the issuer (debtor) to pay the principal amount of the debt on the terms of the issue of these securities, including government equity securities, bonds;
2) discount on debt securities (hereinafter referred to as discount) is a positive difference between the nominal value and the cost of the initial placement (excluding coupon) or the cost of acquisition (excluding coupon) of debt securities;
3) 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;
4) premium on debt securities is a positive 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;
5) Islamic securities – Islamic rental certificates and Islamic participation certificates.
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 18. Tax authorities, their tasks and the system of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
1. Tax authorities are state revenue authorities and perform the following tasks::
1) ensuring compliance with the tax legislation of the Republic of Kazakhstan;
2) ensuring the completeness and timeliness of tax receipts and payments to the budget;
3) ensuring completeness and timeliness of calculation, deduction and transfer of social payments in accordance with the legislation of the Republic of Kazakhstan and this Code;
4) participation in the implementation of the tax policy of the Republic of Kazakhstan;
5) ensuring, within its competence, the economic security of the Republic of Kazakhstan;
6) formation and provision of information and communication infrastructure development and accessibility of electronic services for taxpayers;
7) performing other tasks stipulated by the legislation of the Republic of Kazakhstan.
2. The system of tax authorities consists of the authorized body and its territorial divisions by regions, cities of republican significance and the capital, by districts, cities and districts in cities, as well as inter-district territorial divisions. In the case of the creation of special economic zones, territorial divisions of the authorized body may be formed in the territories of these zones.
The tax authorities have codes approved by the authorized body.
3. The authorized body manages the tax authorities.
4. The tax authorities have a symbol, the description and the procedure for its use are approved by the authorized body.
The footnote. Article 18 as amended by the Law of the Republic of Kazakhstan dated December 28, 2018 No. 210-VI (effective from 01.01.2019).
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