We remind taxpayers — legal entities — of the importance of making timely adjustments to advance payments for Corporate Income Tax (CIT).During the year, a company’s financial indicators may change, and accordingly, the amount of Corporate Income Tax payable at the end of the year may also change.What should taxpayers pay attention to?If the amount of Corporate Income Tax actually calculated at the end of the year exceeds the declared advance payments by more than 20%, administrative liability is provided for by law.According to Part 3 of Article 278 of the Code of Administrative Offenses, the fine amounts to 20% of the excess amount.What should taxpayers do?1. Analyze the expected financial results for the current year.2. Compare the estimated amount of Corporate Income Tax with the advance payments calculated earlier.3. If necessary, submit a calculation using Form 101.02.The calculation using Form 101.02 may be submitted until December 31 of the current year. However, we recommend not postponing the adjustment until the final days of December.Do not wait until the end of the year. Check your advance payments now and, if necessary, submit an additional calculation in a timely manner. Source : https://www.gov.kz/memleket/entities/kgd-almaty/press/news/details/1314399?lang=ru

Bankruptcy is the insolvency of a debtor recognized by a court decision and serving as grounds for its liquidation.A debtor is a legal entity whose insolvency constitutes grounds for applying the procedures provided for under the Law of the Republic of Kazakhstan “On Rehabilitation and Bankruptcy.”The bankruptcy of a legal entity is established:Voluntarily — on the basis of an application filed by the debtor with the court;Compulsorily — on the basis of an application filed with the court by creditors or other persons authorized under the Law.The grounds for a creditor to apply to the court for a declaration of bankruptcy or for the application of rehabilitation proceedings against a debtor are the debtor’s insolvency.The grounds for a debtor to apply to the court for a declaration of its own bankruptcy are its insolvency and the absence of any possibility of restoring its solvency.Before being declared bankrupt, a debtor may be subject to rehabilitation proceedings, including an accelerated rehabilitation procedure based on a rehabilitation plan agreed upon with creditors out of court.The bankruptcy procedure is administered by a bankruptcy administrator appointed by the authorized body responsible for rehabilitation and bankruptcy.Creditors’ claims, including claims relating to mandatory payments to the state budget, are satisfied in the order of priority established by law.Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1314394?lang=ru

24 September 2026. ICAO Headquarters, Montréal.The Delegation of the Republic of Kazakhstan participated in the 21st ICAO Symposium on the Traveller Identification Programme (TRIP), which was also attended by ICAO Council President Mr. Toshiyuki Onuma, more than 600 delegates from 70 countries and 7 international organizations, as well as international companies from the aviation industry.Kazakhstan was represented at the event by H.E. Mr. Timur Tlegenov, Permanent Representative of the Republic of Kazakhstan to the International Civil Aviation Organization (ICAO), and Mr. Vsevolod Kim, Director of the Facilitation, Passenger and Cargo Services Department and Chief Aviation Inspector of the Aviation Administration of Kazakhstan JSC.The Kazakh delegation participated as a speaker in the “Seamless Travel in Practice” session, presenting Kazakhstan’s experience in implementing facial recognition and biometric passenger identification technologies. The international aviation community was presented with the results of the practical implementation of automated border control at airports in Kazakhstan, the use of biometric technologies to expedite procedures, as well as approaches to integrating modern digital solutions with government information systems.During this session, representatives of Croatia, Romania and Singapore, as well as the Organization for Security and Co-operation in Europe (OSCE), shared their practical experience. The discussion focused on new concepts for seamless border control, contactless technologies, digital passenger identification, and the integration of modern solutions into national border management systems. Particular attention was paid to finding an optimal balance between security, facilitation, personal data protection and passenger convenience, as well as ensuring the international interoperability of implemented systems in accordance with ICAO Standards and Recommended Practices (SARPs).During the Symposium, representatives of the international aviation community noted the dynamic development of Kazakhstan’s civil aviation and the country’s consistent efforts to implement international standards, digitalize the sector and develop modern passenger service technologies.The participation of specialists from Kazakhstan as speakers and experts at ICAO international platforms contributes to promoting national experience, expanding professional cooperation with leading aviation and border authorities around the world, and further strengthening Kazakhstan’s position within the international aviation community.  Source : https://www.gov.kz/memleket/entities/kazakhstanicao/press/news/details/1314384?lang=ru

When buying an expensive passenger car, you must pay an excise tax.Since 2026, the Tax Code of the Republic of Kazakhstan provides for the imposition of excise duty on passenger cars, the purchase price of which is 18,000 times the monthly calculation index (MCI) effective on January 1 of the corresponding fiscal year and higher.Who is the excise tax payer?According to Article 535 of the Tax Code of the Republic of Kazakhstan, individuals who purchase such cars in Kazakhstan are recognized as excise tax payers.The requirement applies, among other things, to used cars purchased from previous owners if the purchase price reaches a set threshold.How is the excise tax calculated?In accordance with Article 537 of the Tax Code, the excise tax rate is **10% of the value of the purchased vehicle.When purchasing a car in the territory of the Republic of Kazakhstan, the cost is determined based on the price specified in the purchase agreement or other agreement on the basis of which the vehicle was purchased.Do I need to pay an excise tax on the subsequent resale of the car?Yes. If a new buyer purchases a car at a cost equal to or exceeding the established threshold, he has an independent obligation to pay excise tax. In this case, the excise tax paid by the previous owner is not counted against the obligations of the new buyer.In what time frame is it necessary to fulfill obligations?An individual needs to:- submit an excise tax declaration in the form 400.00 no later than the 15th day of the month following the month of purchase of the car;- pay the excise tax no later than the earliest of the two dates: the 20th of the month following the month of purchase, or the date of submission of documents for state registration of the vehicle.Thus, when buying an expensive passenger car, it is important to take into account in advance not only its cost, but also the tax obligations associated with the purchase.Basis: Articles 535, 536, 537, 539, 549 and 551 of the Tax Code of the Republic of Kazakhstan.Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1314356?lang=ru

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