A deferral or installment payment of taxes and (or) fees may be granted to a taxpayer whose financial situation does not allow them to pay the tax and (or) fee within the установленный срок, provided that there are sufficient grounds to believe that the taxpayer will be able to fulfill the payment obligation within the period for which the deferral or installment plan is granted, if at least one of the following grounds exists:-the taxpayer has suffered damage as a result of force majeure (including emergencies of a social, natural, technological, or environmental nature, military actions, and other circumstances beyond the taxpayer's control);-the taxpayer's production and (or) sale of goods, performance of works, or provision of services is seasonal in nature;-the financial situation of an individual who is not registered as an individual entrepreneur (excluding property that is exempt from enforcement under the legislation of the Republic of Kazakhstan) does not allow for the tax to be paid in a lump sum;-a court has issued a decision on the application of a debt restructuring procedure;-the taxpayer's principal business activity belongs to a sector of the economy recognized as strategically important under the laws of the Republic of Kazakhstan;-the taxpayer has submitted an additional tax return;-the taxpayer agrees with the amounts of taxes and (or) fees assessed and specified in the notice on the results of a tax audit.The last provision does not apply to taxpayers for whom the period from the date of registration as a taxpayer to the date of submission of the application for a deferral or installment payment is less than five years.Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1268634?lang=ru

On August 4, Kazakhstan's Ambassador to Lebanon, Rasul Jumaly, met with Colonel Prasun Singh, Commander of the Indian Peacekeeping Battalion in the UN Interim Forces in Lebanon (UNIFIL). The meeting was held as part of the resumption of the participation of Kazakhstani peacekeepers in the Indian battalion since July of this year. Colonel Singh briefed them on the progress of Kazakh peacekeepers, describing them as highly trained personnel.The parties discussed the current situation amid the ongoing conflict in the region in relation to the role of UNIFIL. They also considered possible scenarios regarding the expiration of UNIFIL's mandate by the end of 2026 and its possible reformatting.The Ambassador thanked the Indian side for its assistance in organizing the meeting and hosting the newly arrived 11 military personnel from Kazakhstan, expressing hope for continued successful cooperation between the two countries in peacekeeping.The meeting was attended by Colonel Arman Dyusekeyev, Military Attaché of the Kazakhstan Embassy in Lebanon, and accompanying personnel from UNIFIL.Source : https://www.gov.kz/memleket/entities/mfa-beirut/press/news/details/1268599?lang=ru

The UAPF is the single operator of Kazakhstan's funded pension system, ensuring the reliability and transparency of pension savings. Its primary objective is to accumulate citizens' pension savings and ensure their future payment. The Fund's services help citizens not only accumulate the necessary funds for a decent retirement but also actively participate in financial planning for their future. The UAPF provides various digital services to Kazakhstanis and continues to develop them, adapting to client needs. The 24/7 availability of the Fund's services on its website and mobile app is a key factor in increasing contributor interest. From January 1, 2026, to June 30, 2026, the Fund provided 28.4 million services to the public. Of these, 17.3 million were provided electronically, and 10.4 million were automated. Thus, the share of automated, electronic, and remote services amounted to 98.2% of the total. A total of 384,700 services were provided in person, including 374,400 directly at the Fund's offices.As a reminder, all pension accounts are opened in the UAPF automatically upon receipt of the first contribution. Targeted requirements are also automatically accrued to citizens of the Republic of Kazakhstan under the age of 18, and targeted savings accounts (TSAs) are opened to record and pay out targeted savings to adult recipients of targeted savings under the National Fund for Children program.During the reporting period, the total number of automatically opened individual pension savings accounts (IPSAs) for all types of individual pension contributions, as well as notional pension accounts (NPSAs) for recording employer’s compulsory pension contributions (ECPCs) transferred by employers from their own funds, and targeted savings accounts (TSAs, opened to record and pay targeted savings to recipients of targeted savings under the National Fund for Children program) exceeded 1.0 million.Getting statements from IPSAs, NPSAs, and TSAs remains the most popular service. Since the beginning of the year, 18.1 million statements have been issued for all account types, 16.1 million of which were electronic and 1.7 million automatically. The UAPF reminds that accessing account status information through your personal account is the most convenient, reliable, and timely way to monitor your pension savings. The service operates online 24/7, allowing you to access up-to-date information at any time and from anywhere. Account status information is available not only through the UAPF mobile app and your personal account on the UAPF website, but also through the egov.kz portal or the e-government mobile app. This provides additional convenience for users who prefer to interact with government services through a single platform. UAPF notes that, starting in 2025, the annual automatic mailing of statements will no longer be provided. However, receiving information on pension savings by mail is still possible by submitting a request to UAPF.In addition to receiving a statement in their personal account on the website and in the mobile application, contributors (beneficiaries) have the opportunity to use services such as making changes and additions to their details, obtaining a certificate of account availability, submitting an application for the appointment of pension payments in connection with the establishment of a disability of groups 1 or 2 indefinitely or in connection with reaching the age of fifty through voluntary pension contributions, tracking the status of a payment application, transferring a portion of pension savings to an investment portfolio manager (IPM), projecting a future pension using a pension calculator, etc. Over the past period, 54,000 applications from contributors for the transfer of a portion of pension savings to the IPM trust management were accepted, most of which were in electronic format.The UAPF reminds that its unified online information platform for investment management of citizens' pension assets, invest.enpf.kz, brings together all key information about investment portfolio managers (IPMs) in a single digital space and provides a systematic approach to providing data on investment activities. On the invest.enpf.kz portal, users have access in Kazakh and Russian to information about the pension savings system, securities, investment strategies (criteria), basic concepts, and the pension asset allocation structure, as well as the financial performance of each IPM, data on the IPM's compliance with regulatory requirements, and other information allowing investors to develop a profile of their IPM and its investment activities. During the reporting period, 56,800 applications for changes to account details were received, 53,300 of which were submitted at the Fund's offices. When applying for a service from UAPF specialists, investors typically receive additional consultations and advice on savings management. As part of its outreach efforts, 29,600 roadside presentations were held, attended by 589,200 people. The number of materials published in the media based on UAPF announcements amounted to 20,100. The number of inquiries received from depositors and recipients through feedback channels (call center, website consultations, instant messaging, social media, and other communication channels) amounted to 226,500.As a reminder, any company can request an on-site presentation and consultation on the funded pension system by simply calling the call center at 1418 or through the Fund's website or mobile app.UAPF consulting services can be obtained through instant messengers (chat bot in WhatsApp and Viber at +7 777 000 14 18), call center at 1418 (free call within Kazakhstan), on the corporate website enpf.kz, as well as on the official UAPF pages on social networks Instagram, Facebook, VKontakte, Telegram, Odnoklassniki.  Source : https://www.gov.kz/memleket/entities/kostanai-rudnyi-kalasy-akimat/press/news/details/1268587?lang=ru

 As of July 1, 2026, the net investment income earned by the NBRK since April 1, 2014 (following the consolidation of pension assets into the UAPF) amounted to over 11.15 trillion tenge. Taking into account payments made, its share of the total pension savings of contributors (beneficiaries) is 41.4%, confirming the significant contribution of investment income to increasing citizens' pension savings. If we consider the results of investment activities over the past 12 months, then based on the results of managing the pension assets of the NBRK, formed through compulsory pension contributions (CPC), compulsory occupational pension contributions (COPC) and voluntary pension contributions (VPC), the amount of accrued investment income over the past 12 months from July 2025 to June 2026 amounted to approximately 2.51 trillion tenge, the return for this period was 10.29%.For pension assets formed through employer's compulsory pension contributions (ECPC), accrued investment income over the past 12 months as of July 1, 2026, amounted to 122.77 billion tenge, with a return of 16.84% for this period.It is important to note that the return on pension assets for individual short-term periods is not an indicator of their management effectiveness, as income from financial instruments and other transactions accrued over a short period does not always cover fluctuations in securities prices and exchange rates over a given period. Therefore, an objective analysis of investment income is advisable over a longer period.The accumulated investment return since the inception of the funded pension system in 1998 as of July 1, 2026, was 1,109.05%, with inflation for the entire period at 995.04%.As a reminder, contributors have the right to transfer a portion of their pension assets (currently up to 50% of pension savings through CPC, COPC, and up to 100% of pension savings through the VPC) to a private investment portfolio manager (IPM) that meets the regulator's requirements.Contributors can choose one of three investment portfolios within which the IPM operates:the Ki (12) portfolio, which is suitable for all investors, regardless of age. The minimum return is calculated over the past 12 months;the Ki (36) portfolio, which is designed for those with at least three years left until retirement. The minimum return is calculated over a 36-month period;the Ki (60) portfolio, which is designed for contributors with a long-term horizon (more than 13 years until retirement). The minimum return is determined over a 60-month period. The entire investment management and pension asset accounting system is transparent: each contributor can view their investment income in their personal account on the enpf.kz website or in the mobile app.Information on the investment management of UAPF pension assets and the financial instruments in which UAPF pension assets are invested, as well as on investment results, is published on the official UAPF website (www.enpf.kz) in the section “Statistics and Analytics/Investment Management of Pension Assets,” on the invest.enpf.kz portal, and in the Fund’s information materials.  Source : https://www.gov.kz/memleket/entities/kostanai-rudnyi-kalasy-akimat/press/news/details/1268591?lang=ru

UAPF JSC (UAPF, the Fund) presents a report on pension asset management by the National Bank of the Republic of Kazakhstan (NBRK) and investment portfolio managers (IPM) on the enpf.kz website in the "Statistics and Analytics - Pension Asset Investment Management" section. The total volume of pension assetsmanaged by the NBRK and IPMs as of July 1, 2026, amounted to KZT 28,081.70 bln. As of this date, UAPF's pension assets held in trust by the NBRK, formed through compulsory pension contributions (CPCs), compulsory occupational pension contributions (COPCs), and voluntary pension contributions (VPCs), amounted to approximately KZT26,786.27bln. The volume of pension assets formed through employer’s compulsory pension contributions (ECPCs) held in trust by the NBRK amounted to KZT1,173.59bln.Pension assets under IPM managementamounted to KZT121.84 bln.  Investment portfolio of pension assets managedby the National Bank of the Republic of Kazakhstan The National Bank of Kazakhstan, as the trustee of the UAPF pension assets, pursues a balanced investment policy: investing in various types of financial instruments, diversifying the portfolio by currency, country, sector, and issuer.According to information provided by the National Bank of Kazakhstan, the main investment areas of pension assets formed through CPC, COPC, and VPC as of July 1, 2026, are as follows: government securities of the Ministry of Finance of the Republic of Kazakhstan – 43.32%, bonds of quasi-public companies – 7.87%, deposits of the National Bank of Kazakhstan – 3.71%, bonds of second-tier banks of the Republic of Kazakhstan – 2.57%, shares and depositary receipts of issuers of the Republic of Kazakhstan – 2.07%, IFI – 0.97%, and government securities of foreign countries – 0.41%.38.37% of assets are invested through index management. This approach involves creating an investment portfolio focused on a benchmark portfolio, which is a set of securities reflecting the contributor's strategic interests. The benchmark portfolio's return serves as a metric for assessing management effectiveness. The benchmark portfolio is based on indices developed and monitored by leading global financial companies or the National Bank of the Republic of Kazakhstan. Index management of assets is carried out by the National Bank of the Republic of Kazakhstan both independently and with the involvement of foreign management companies in certain areas, including sub-portfolios of bonds from developed and developing countries, corporate bonds, and equities.The investment portfolio, broken down by currencies in which financial instruments acquired through the CPC, COPC, and VPC are denominated, as of July 1, 2026, is as follows: investments in national currency – 59.00%, in US dollars – 41.00% of the pension asset portfolio.As a result of investments, interest income on securities, including deposits and reverse repo transactions, amounted to KZT1,114.54bln, income from market revaluation of securities amounted to KZT91.69 bln, income from assets under external management, including those adjusted for exchange rate revaluation, amounted to KKZT127.62 bln, and other income amounted to KZT3.33 bln.The market revaluation of foreign currency, excluding assets under external management, was negative.The accrued investment income for the last 12 months from July 2025 to June 2026 amounted to approximately 2.51 trillion tenge, with a return of 10.29% for this period. The ECPC's investment portfolio as of July 1, 2026, is as follows: government securities of the Ministry of Finance of the Republic of Kazakhstan – 88.17%, deposits of the National Bank of the Republic of Kazakhstan – 8.74%, repo transactions – 3.08%, and cash in investment accounts – 0.01%.The investment portfolio, funded by the ECPC, includes only financial instruments denominated in national currency. Interest income on securities, including deposits and reverse repo transactions, amounted to KZT69.44 bln. The revaluation of securities brought contributors KZT1.69 bln.As of July 1, 2026, accrued investment income over the past 12 months amounted to KZT122.77 bln, with a return of 16.84% for the period.A detailed breakdownof the investment portfolio of financial instruments managed by the National Bank of the Republic of Kazakhstan, including issuers, and an overview of investment activities are available on the UAPF's official website. Information on the portfolio structure of pension assetsformed through the ECPC is also available on the enpf.kz website.Investmentportfoliomanagers The total volume of pension assets under IPM management is KZT121.84 bln.As of July 1, 2026, pension assets under the trust management of Alatau City Invest JSC amounted to KZT19.32 bln.The company's main investments: Exchange Traded Funds (ETF) units – 31.79%, shares and depositary receipts of issuers of the Republic of Kazakhstan – 14.57%, bonds of second-tier banks of the Republic of Kazakhstan – 10.80%, government securities of foreign governments – 9.42%, corporate bonds of issuers of the Republic of Kazakhstan – 8.19%, bonds of quasi-public organizations of the Republic of Kazakhstan – 6.24%, repo – 4.99%, corporate bonds of foreign issuers – 4.28%, microfinance organizations – 2.94%.Please note that 54.48% of the portfolio is held in tenge, 44.66% in US dollars, and 0.86% in other currencies.The return on pension assets over the past 12 months from July 2025 to June 2026 was 13.88%.A detailed breakdownof the investment portfolio of financial instruments managed by Alatau City Invest JSC, including issuers, is available on the UAPF website. As of July 1, 2026, UAPF pension assets held in trust by BCC Invest JSC amounted to KZT15.53 bln.Main investment areas: Government securities of the Ministry of Finance of the Republic of Kazakhstan – 28.58%, bonds of second-tier banks of the Republic of Kazakhstan – 20.35%, bonds of quasi-public organizations of the Republic of Kazakhstan – 15.72%, shares and depositary receipts issued by organizations of the Republic of Kazakhstan – 9.00%, corporate bonds of issuers-residents of the Republic of Kazakhstan – 8.12%, units of Exchange Traded Funds whose asset structure mirrors the structure of the MSCI ACWI Index components – 5.55%, corporate bonds of foreign issuers – 5.42%.Investments in national currency accounted for 67.76% of the portfolio, in US dollars – 32.24%.The return on pension assets at the beginning of the year was 5.98%, and over the last 12 months from July 2025 to June 2026, it was 11.41%.A detailed structureof the investment portfolio of financial instruments managed by BCC Invest JSC, with an indication of issuers, is presented on the UAPF website. As of July 1, 2026, pension assets held in trust by Halyk Global Markets JSC amounted to KZT6.95 bln.The main investments in the portfolio structure are as follows: equity instruments of foreign issuers (ETF units) - 26.64%, bonds of quasi-public organizations of the Republic of Kazakhstan - 17.64%, bonds of second-tier banks of the Republic of Kazakhstan - 15.45%, reverse repo (no more than 90 calendar days) - 10.39%, notes of the National Bank of the Republic of Kazakhstan - 7.04%, shares and depositary receipts issued by organizations of the Republic of Kazakhstan - 6.10%, corporate bonds of organizations of the Republic of Kazakhstan - 5.91%, government securities of the Ministry of Finance of the Republic of Kazakhstan - 5.58%, securities with government status issued by the central governments of foreign states - 4.97%.It should be noted that 63.26% of the portfolio is held in tenge, and 36.74% in US dollars.The return on pension assets over the past 12 months was 12.37%.A detailed breakdown of the investment portfolio of financial instruments managed by Halyk Global Markets JSC, including issuers, is available on the UAPF website. As of July 1, 2026, pension assets under trust management by Halyk Finance, a subsidiary of Halyk Bank of Kazakhstan, amounted to KZT65.58 bln.The main investments in the portfolio structure are as follows: bonds of second-tier banks of the Republic of Kazakhstan – 21.51%, bonds of quasi-public organizations of the Republic of Kazakhstan – 14.17%, units of Exchange Traded Funds (ETF) – 11.59%, government securities of the Ministry of Finance of the Republic of Kazakhstan – 8.10%, shares and depositary receipts of issuers of the Republic of Kazakhstan – 7.67%, reverse repo (up to 90 calendar days) – 7.32%, corporate bonds of issuers of the Republic of Kazakhstan – 7.02%, MFOs – 4.39%, corporate bonds of foreign issuers – 4.19%, notes of the National Bank of the Republic of Kazakhstan – 1.21%.64.89% of the portfolio is invested in instruments in national currency, 35.11% in US dollars. The return on pension assets over the past 12 months from July 2025 to June 2026 was 11.69%.A detailed breakdownof the investment portfolio of financial instruments managed by Halyk Finance Subsidiaryof Halyk Bank of Kazakhstan JSC, including issuers, is available on the UAPF website. As of July 1, 2026, pension assets under trust management by Tansar Capital JSC amounted to KZT0.32 bln.The main investments in the portfolio structure are as follows: Repo – 37.33%, Exchange Traded Funds (the asset structure of which mirrors the structure of the MSCI ACWI Index components) – 32.27%, ETFs on major stock indices – 7.32%, shares and depositary receipts issued by organizations of the Republic of Kazakhstan – 4.71%.42.35% of the portfolio is invested in national currency instruments, and 57.65% in US dollars.Tansar Capital JSC began managing pension assets on April 8, 2026. The return on pension assets since the beginning of management has amounted to 1.84%.A detailed breakdown of the investment portfolio of financial instruments managed by Tansar Capital JSC, including issuers, is available on the UAPF website. As of July 1, 2026, UAPF's pension assets, held in trust by Centras Securities JSC, amounted to approximately KZT14.14 bln.22.70% of the portfolio was invested in bonds of Kazakhstan's second-tier banks, 16.24% in repos, 13.75% in bonds of Kazakhstan's quasi-public organizations, 13.63% in corporate bonds of Kazakhstan's issuers, 6.95% in US government bonds, 4.73% in corporate bonds of foreign issuers, 4.52% in government securities of the Ministry of Finance of the Republic of Kazakhstan, 3.59% in shares and depositary receipts of foreign issuers, and 3.34% in shares and depositary receipts of Kazakhstan's resident issuers.Investments in national currency constituted 70.51% of the portfolio, while those in US dollars accounted for 29.49%.The return on pension assets over the past 12 months from July 2025 to June 2026 was 18.66%.A detailed breakdownof the investment portfolio of financial instruments managed by Centras Securities JSC, including issuers, is available on the UAPF website. As a reminder, UAPF has launched a unified online information platform for investment management of citizens' pension assets, invest.enpf.kz, which consolidates all key information about pension funds in a single digital space and provides a systematic approach to providing data on investment activities. Source : https://www.gov.kz/memleket/entities/kostanai-rudnyi-kalasy-akimat/press/news/details/1268581?lang=ru