Important Changes in Tax Law

04.07.2025

Source: State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan ( www.kgd.gov.kz/ru)

30.05.2025

Kazakhstan and Oman signed Double Taxation Treaty

 

A meeting of the Minister of Finance of the Republic of Kazakhstan Madi Takiev with the Minister of Finance of the Sultanate of Oman Sultan bin Salim Al Habsi was held 29 May 2025 in the framework of the International Forum “Astana”. 

During the meeting, the officials discussed further expansion of trade-economic, investment and transit-transport cooperation, exchanged views on the development of economic relations between the Ministries of Finance in the field of public finance management, as well as on other issues within the framework of bilateral cooperation.

Following the results of the meeting was signed Double Taxation Treaty between the Government of the Republic of Kazakhstan and the Government of the Sultanate of Oman on avoidance of double taxation and prevention of tax evasion with respect to taxes on income and capital. 

 

Source: SRC MoF RK ( www.kgd.gov.kz/ru)

23.05.2025

SRC MoF RK published the schedule of periodic tax audits for H2 2025

 

According to the published document, the audits will affect 444 companies selected on the basis of risk assessment.

The schedule is approved by the Order of the Minister of Finance of the RK dd. 23 May 2025 №250 and is posted on the official website of the MoF. It includes information on the names of audited entities, their TIN/BIN, form of audit, risk group and category of entrepreneurship.

According to the established rules, the authorised body shall post the semi-annual consolidated schedule of audits on the Internet resource by 25 December of the year preceding the year of audits and by 25 May of the current calendar year. Changes to the approved schedules are not permitted.

Companies included in the schedule will be notified of upcoming audits at least 30 calendar days prior to their commencement. Notifications may be hand-delivered in person, sent by registered mail or sent to the company's e-mail.

The full list of companies subject to tax audit in H2 2025 is available on the official website of the MoF RK.

 

 

Source: IS Paragraph

Consignment notes are mandatory for a range of new goods from 1 September 2025

 

From 1 September 2025, the obligation to issue accompanying consignment notes for goods applies to such goods as drugs, psychotropic substances, their analogs and precursors, the circulation of which is regulated by the  Law of the RK‘ About drugs, psychotropic substances, their analogs and precursors and measures of counteraction to their illicit trafficking and abuse of them’.

The changes were introduced by the Order of the Minister of Finance of the RK dd. 20 June 2025 №312 and come into effect from 1 September 2025.

 

Source: IS Paragraph

The List of countries under international double taxation treaties has been approved

 

The list currently includes 40 countries. Slovenia, Tajikistan and Ireland were excluded from the previous edition.

The list was approved by the  Order of the Minister of Finance of the RK dd. 22 May 2025 No. 247 and came into force from the date of its signing on 22 May 2025.

The approved list of countries with which the international treaty regulating the issues of avoidance of double taxation and prevention of tax evasion has come into force, the nominal income tax rate in which is more than 75% of the corporate income tax rate in the Republic of Kazakhstan, see  here.

 

From 21 May 2025, certain reporting forms are filed in the new Taxpayer Profile

 

SRC MoF RK is conducting a phased launch of the new Tax Administration Information System (TAS), including the new Taxpayer Profile.

From 21 May 2025, the following forms are available for filing in the Taxpayer's Profile:

  • Reporting on monitoring transactions ‘Export of goods (works, services)’;
  • Reporting on monitoring transactions ‘Import of goods (works, services)’;
  • Information provided by persons engaged in e-trade of goods and applying the rules of the RK tax legislation in relation to reducing the calculated amount of corporate income tax (CIT), reducing the taxable income of an individual entrepreneur (IE) by the taxable income of an IE engaged in e-trade of goods, reducing the taxable income of an individual by the taxable income of an IE for such activities;
  • Information to be filed by persons engaged in the dispatch, carriage or delivery of goods in e-trade of goods;
  • Statement of participation (control) in a controlled foreign company;
  • Calculation of the amount of advance payments of CIT payable for the period prior to the filing of the return ( FNO 101.01);
  • Calculation of the amount of advance payments of CIT payable for the period after the filing of the return ( FNO 101.02);
  • Calculation of CIT withheld at source on resident’s income ( FNO 101.03);
  • Declaration on Subscription Bonus and Commercial Discovery Bonus ( FNO 510.00);
  • Declaration on Historical Cost Recovery Payment ( FNO 560.00);
  • Declaration on Export Rent Tax ( FNO 570.00);
  • Declaration on Mineral Extraction Tax ( FNO 590.00);
  • Declaration on Alternative Subsoil Use Tax ( FNO 600.00);