In accordance with Article 104 of the Tax Code of the Republic of Kazakhstan, taxpayers engaged in certain types of activities are required to register with the state revenue authorities.🔹 Who is required to register?This requirement applies to persons engaged in the following activities:▪️ production of gasoline (excluding aviation gasoline), diesel fuel and other types of fuel specified in the Tax Code;▪️ wholesale and retail sale of the above-mentioned types of fuel;▪️ production of ethyl alcohol and alcoholic beverages;▪️ wholesale and retail sale of alcoholic beverages;▪️ production and wholesale sale of tobacco products;▪️ gambling business activities;▪️ production and assembly (completion) of certain excisable goods specified in the Tax Code;▪️ electronic commerce in goods.📌 Where is registration carried out?Registration is carried out with the state revenue authorities at the location of taxable items and/or items related to taxation used in conducting the relevant activities.📌 What is the deadline for submitting a notification?For certain types of activities specified in paragraph 4 of Article 104 of the Tax Code, a notification of commencement or termination of activities, together with the required documents, must be submitted to the tax authority no later than three working days before commencing the relevant activity.📌 Must each item be registered separately?Yes. Where a taxpayer has several taxable items or items related to taxation used for activities specified in subparagraphs 1)–5) of paragraph 1 of Article 104, each item must be registered separately.Each gambling establishment must also be registered separately. The use of, and the presence of, unregistered taxable items and items related to taxation within the premises of a gambling establishment are prohibited.📌 How long is the registration valid?If the relevant activity is subject to licensing, registration, provided that the appropriate licence is held, is carried out for a period not exceeding the validity period of that licence.Important! Before commencing an activity, check whether it falls within the categories subject to tax registration and ensure timely compliance with the requirements of tax legislation.Source : https://www.gov.kz/memleket/entities/kgd-sko/press/news/details/1314334?lang=ru

Source : https://www.gov.kz/memleket/entities/uigur-taskarasu/press/news/details/1314335?lang=ru

Sale of an apartment received as a gift: when does the obligation to pay the personal income tax arise?We explain the procedure for taxation of personal income when selling real estate received as a gift.For example, a citizen received an apartment as a gift in 2025 and decided to sell it in 2026. In this case, is there an obligation to pay individual income tax (IIT)?In accordance with Articles 382 and 383 of the Tax Code of the Republic of Kazakhstan, when selling residential real estate, tax obligations depend on the period of ownership of the property and the availability of income from the increase in value.When does the income from the increase in value arise?**When selling an apartment that has been owned for less than one year, if ownership was registered before January 1, 2026, or for less than two years, if ownership was registered after January 1, 2026, income from the increase in value may arise.Income is defined as the positive difference between the sale price and the original value of the property.When selling an apartment received free of charge, the initial cost is determined in accordance with the norms of the Tax Code. In particular, for real estate that is subject to personal property tax, the estimated value determined for calculating property tax as of January 1 of the year of ownership is applied.What needs to be considered?If a taxable income arises as a result of the sale, the individual independently calculates the personal income tax, submits a declaration of income and property and pays the tax within the time limits established by law.In order to determine tax obligations, it is necessary to take into account the date of state registration of ownership rights, the type of real estate and the applicable provisions of the Tax Code.The Department of State Revenue for Kostanay region recommends that citizens clarify their tax obligations in advance when planning real estate transactions.Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1314340?lang=ru

Location: B.Rimova Academic Drama TheatreDate: October 20, 2026, at 19:00 PM Contact phone numbers: 8 (7282) 24-34-07;Email address: 7su.ocnt@mail.ru                                                               Source : https://www.gov.kz/memleket/entities/zhetysu-archive/press/news/details/1314321?lang=ru

Today, the progress of repair works at the underground pedestrian crossing in the Vtoroy Podyom district was inspected. The works include renewing the wall cladding, laying paving stones, and installing lighting and video surveillance systems. Measures are also being taken to ensure barrier-free access for people with reduced mobility.Kostanay has three underground pedestrian crossings. Last year, a major renovation was completed at the crossing near School No. 9 on Kaiyrbekov Street. The renovation of the crossing near the GAI bus stop is planned for next year.Construction of a fourth underground pedestrian crossing between the Tobyl Arena car park and the Kostanay Plaza shopping and entertainment centre is scheduled for completion by November 1. The project is being implemented using investor funds.The city also has three above-ground pedestrian crossings, located on Nazarbayev Avenue, Gashek Street, and near the railway station.Kostanay continues to modernise its pedestrian infrastructure in stages. The main objective is to ensure safe, accessible, and convenient movement for all residents.Source : https://www.gov.kz/memleket/entities/kostanai-kalasy-akimat/press/news/details/1314297?lang=ru