Article 21. Other concepts of the Tax Code of the Republic of Kazakhstan

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Other concepts:

1) monthly calculation index – the monthly calculation index established by the law on the republican budget for the relevant financial year and effective on the date determined by this Code;

2) social obligation – responsibilities for calculating, withholding and transferring social payments;

3) official exchange rate – the official exchange rate of the national currency of the Republic of Kazakhstan against foreign currencies, established by the National Bank in accordance with the Law of the Republic of Kazakhstan "On the National Bank of the Republic of Kazakhstan";

4) minimum wage – the minimum wage established by the law on the republican budget for the relevant financial year and effective on the date determined by this Code.;

5) information on the absence (presence) of debt, which is recorded with the tax authority (hereinafter referred to as information on the absence (presence) of debt) – a document that confirms the presence or absence of arrears in taxes and payments to the budget, social payments, penalties and fines, which are recorded by the tax authority.

The form of information on the absence (presence) of debt is established in accordance with the procedure for maintaining a personal account (hereinafter referred to as the procedure for maintaining a personal account), determined by the authorized body.;

6) the arithmetic mean of the official exchange rate for the period is the rate determined by the following formula:

R = (R1 + R2 + ... + Rn)/n,

where:

R is the arithmetic average of the official exchange rate for the period;

R1, R2, Rn – the official exchange rate of the corresponding currency, set for each business day of the period during the period;

n is the number of business days in the period.

At the same time, the term "arithmetic average official exchange rate for the period" used in this Code corresponds to the average official exchange rate for the period published by the National Bank.;

7) participation interest – the equity participation of an individual and (or) a legal entity in joint activities, the authorized capital of a legal entity, with the exception of joint-stock companies and mutual funds;

8) classifier of fixed assets is a classification of fixed assets approved by the authorized body in the field of technical regulation in accordance with the Law of the Republic of Kazakhstan "On Standardization" for the purpose of accounting for fixed assets in the fields of accounting and statistical accounting.;

9) information system of a tax authority – an information system owned by an authorized body and intended for tax administration;

10) identification data of the tax authority – name, code, address of the tax authority;

11) the state taxpayer database (hereinafter referred to as the taxpayer database) is an information system designed to carry out tax registration of taxpayers;

12) the personal account of a taxpayer (tax agent) (hereinafter referred to as the personal account) is a document for accounting for calculated, accrued (reduced), transferred and paid (including credited and refunded) amounts of taxes and payments to the budget, social payments, as well as amounts of penalties and fines;

13) identification data of a taxpayer (tax agent) – surname, first name and patronymic (if it is indicated in the identity document) (hereinafter – surname, first name and patronymic) or name, identification number, location, as well as in cases where the taxpayer (tax agent) is a legal entity – surname, the name and patronymic of the supervisor;

14) a tax mobile application is a software product installed and launched on a cellular subscriber device for a taxpayer to receive electronic tax services and fulfill his tax obligations;

15) national registers of identification numbers (hereinafter referred to as registers of numbers) are state databases intended for registration of individual identification numbers of individuals and business identification numbers of legal entities (branches and representative offices), individual entrepreneurs engaged in joint business activities;

16) accompanying bill of lading for goods – a shipping document for controlling the movement of goods, including confirming the shipment of goods to the taxpayer;

17) winnings – income in kind and in monetary terms received by a taxpayer at contests, competitions (Olympiads), lottery festivals, sweepstakes, including sweepstakes on deposits and debt securities, as well as income in the form of property benefits received in gambling and (or) betting;

18) electronic invoice information system is an information system of a tax authority through which electronic invoices are issued, received, processed, registered, transmitted and stored. Electronic invoices and certificates of work performed, services rendered, and accompanying invoices for goods issued in electronic form.

At the same time, the term "electronic invoice" used in this Code is identical to the concept of "invoice issued in electronic form".

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 21. Powers of local executive bodies of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. Akims of cities of regional significance, towns, villages, rural districts (hereinafter referred to as akims) organize the collection of taxes on property, vehicles, and land tax paid by an individual taxpayer.

2. The collection of taxes specified in paragraph 1 of this Article is carried out on the basis of a receipt, which is a document of strict accountability. The form of the receipt is established by the authorized body.

3. When organizing the collection of taxes specified in paragraph 1 of this Article, akims shall ensure:

1) delivery of a notification on the amount of tax to an individual taxpayer no later than five working days from the date of receipt of the specified notification from the tax authorities;

2) upon payment of the amount of taxes in cash, issue to the taxpayer, an individual, a receipt confirming the fact of such payment;

3) the transfer of tax amounts to a second-tier bank or an organization engaged in certain types of banking operations on a daily basis, no later than the next business day when the money was accepted, for subsequent transfer to the budget. If the daily receipts of money amount to less than 10 times the monthly calculation index established by the law on the republican budget and effective on January 1 of the relevant financial year, as well as in the absence of a second-tier bank or an organization engaged in certain types of banking operations, money is deposited in a locality once every three business days.;

4) correctness of filling out and safety of receipts;

5) submission to the tax authority of reports on the use of receipts, as well as the transfer of tax amounts to a second-tier bank or an organization engaged in certain types of banking operations, in accordance with the procedure and deadlines established by the authorized body.

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