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President Takes Part in the 8th Consultative Meeting of the Heads of State of Central Asia and Azerbaijan
13.10.2026
October 8, 2026Awaza, Turkmenistan In his address, Kassym-Jomart Tokayev placed particular emphasis on the symbolic significance of today’s meeting, which is being held in the year marking the 35th anniversary of the Independence of the countries of Central Asia and Azerbaijan.“Over these years, we have travelled a long, difficult and truly challenging, yet productive path that has encompassed an entire era. We have strengthened our sovereignty, shaped our own models of development and earned a respected place in the international community. Today, Central Asia and Azerbaijan are rightfully regarded as centers of growth and geopolitical interaction in Eurasia. Most importantly, thanks to the wisdom and unity of our brotherly peoples, we live in peace and harmony. Solidarity, mutual support and trust have become our common strategic pillar, enabling us to respond together to the challenges of our time. Amid growing geopolitical tensions, the transformation of the international relations architecture and deepening dividing lines, this trend is gaining particular relevance,” the Head of State said.The President shared Kazakhstan’s vision on key issues of further regional cooperation with the participants of the Consultative Meeting.“Thanks to our joint efforts, the trade and economic dimension of our cooperation is gaining new substance every year. The number of joint ventures is growing, business ties are strengthening, and major projects are being implemented in industry, mechanical engineering, energy, agriculture and other sectors. Trade barriers are being gradually removed, border crossing points are being opened, and road and rail connectivity is expanding. Yet, as we understand, the potential of our domestic market remains far from being fully realized. Last year, intraregional trade amounted to approximately 13 billion US dollars, accounting for around 8% of our countries’ total trade turnover. I therefore propose tasking the governments with developing and adopting a Joint Action Plan aimed at increasing this figure to at least 20 billion dollars, with a consistent increase in the share of mutual trade,” Kassym-Jomart Tokayev proposed.The Head of State pointed to significant prospects for the development of trade and logistics complexes and industrial cooperation centers being established in the border areas of the countries of the region.“In the near future, they could be interconnected to build regional value chains. We have all the necessary conditions to expand cooperation in investment, energy, industry and other strategic areas,” the President noted.Kassym-Jomart Tokayev emphasized that Kazakhstan is consistently developing its transport infrastructure and creating new opportunities to strengthen regional connectivity.“Construction of the Moiynty–Kyzylzhar and Darbaza–Maktaaral railway lines is nearing completion, while rail service along the Bakhty–Ayagoz route will open next year. This is a very important route, and indeed one of strategic significance. The large-scale Aral–Caspian Highway project has been launched, which will connect China with the Caspian Sea and further with European markets. I am confident that the large-scale modernization of Kazakhstan’s transport infrastructure will contribute to strengthening the transit potential of the entire region. Particular importance is attached to the development of the Trans-Caspian International Transport Route. The dynamics of recent years clearly demonstrate the growing demand for what is often referred to as the Middle Corridor. For Kazakhstan, the North–South route in cooperation with Russia remains particularly relevant,” the Head of State said.The President noted that, according to World Bank estimates, if all planned infrastructure projects are implemented, cargo flows through the Caspian Sea could quadruple by 2040.“I believe we could discuss, at the expert level for the time being, the integration of the Middle Corridor with the TRIPP transport initiative. This would expand its existing potential and serve the long-term interests of all our countries,” Kassym-Jomart Tokayev emphasized.The Head of State identified water resources as another priority, noting that this issue represents one of the key challenges to stability in Central Asia.“We face the task of developing new approaches to the management of transboundary water resources. They should be based on the principles of mutual respect, equality and consideration of the interests of all states in the region. The adoption of a Central Asian Framework Convention on Water Use could serve as a starting point for shaping a new regional architecture of cooperation. This draft document is already under consideration by all parties. The initiative to establish an International Water Organization under the auspices of the United Nations is also highly relevant. This proposal could be given an international, and in particular Central Asian, dimension. Joint efforts to promote it would constitute our common contribution to the development of a global system for water resource management,” the President noted.Kassym-Jomart Tokayev also stressed the importance of cooperation in the field of artificial intelligence.“Kazakhstan is consistently building a comprehensive artificial intelligence ecosystem. The Law on Artificial Intelligence has been adopted, the Digital Qazaqstan strategy is being implemented, supercomputer clusters have been launched, and the International Centre Alem.ai is operating. Given the exceptional importance of this issue, I propose considering the development of a Central Asian Partnership Program on Artificial Intelligence, enabling our research centers, universities and technology companies to exchange information and experience,” the Head of State said.The President of Kazakhstan believes that the safe use of neural networks is a fundamental requirement. He noted that the risks associated with this issue are already the subject of serious international discussion.“In my view, we should begin jointly developing approaches to ensure control over critical technologies. In this regard, Kazakhstan has proposed developing a Declaration on the Responsible Use of Artificial Intelligence by the States of Central Asia and Azerbaijan,” Kassym-Jomart Tokayev said.The Head of State noted that amid global turbulence, preserving peace and stability in the region remains the foremost priority.“Terrorism, drug trafficking, arms and human trafficking, illegal migration, organized crime and fraud continue to pose serious security threats. The risk that digital technologies will fall into the hands of attackers, in particular terrorists and drug cartels, is particularly alarming. Clearly, our methods of countering these threats must keep pace with the times. Regular meetings of the Security Council Secretaries of the Central Asian states make a significant contribution to strengthening cooperation in this area. The third meeting was held on 23-24 April in Dushanbe. We highly value the Regional Security and Stability Concept and the Catalogue of Security Risks and Measures for Their Prevention adopted last year in Tashkent. It is important to ensure their consistent and comprehensive implementation,” the President stated.Kassym-Jomart Tokayev devoted particular attention to strengthening cultural and humanitarian ties. According to him, the countries of the region share a rich historical and cultural heritage.“Over recent years, intercultural contacts have intensified significantly, with exhibitions, film festivals, forums and commemorative events being held on a regular basis. I believe this process should be given further impetus through youth exchanges, inter-university and scientific cooperation, and dialogue among creative communities. The establishment of a common information space is a natural continuation of our efforts to deepen these ties. As you know, Kazakhstan has put forward an initiative to establish a regional television channel based on Silk Way Kazakhstan TV channel,” the Head of State proposed.The President considers the volunteer movement to be an important component of humanitarian rapprochement.“Kazakhstan’s experience in implementing the nationwide Taza Qazaqstan project could be developed at the regional level, bringing young people together around common moral and civic values. I therefore propose holding a Youth Forum on Volunteering in 2027 under the motto “Central Asia – a Common Territory of Good Deeds”. Direct people-to-people contacts are also expanding through the growth of intraregional tourism, which is opening up new opportunities to discover the history and culture of our countries. We propose creating a common calendar of major cultural, scientific, sporting and tourism events in Central Asia and Azerbaijan. This would encourage mutual travel and attract foreign tourists through combined tours. All these measures are aimed at building a strong humanitarian platform for regional cooperation,” Kassym-Jomart Tokayev noted.In conclusion, the Head of State addressed the further improvement of the Consultative Meeting format.“In my view, it is important to preserve this particular format of cooperation as a platform for direct dialogue among leaders, free from excessive formalization. At the same time, I believe that the effectiveness of our work should be measured not so much by the number of proposals and initiatives as by their practical value and tangible results. Since 2018, more than 200 initiatives have been put forward, yet only a small proportion of them have been implemented. As the saying goes, the facts speak for themselves. I believe it would be useful for the foreign ministries to conduct a review of regional initiatives and assess their relevance and prospects. This would help ensure the continued effective functioning of our format and the implementation of the agreements reached,” the President of Kazakhstan concluded.The meeting was also addressed by President of Turkmenistan Serdar Berdimuhamedov, President of Azerbaijan Ilham Aliyev, President of Kyrgyzstan Sadyr Japarov, President of Tajikistan Emomali Rahmon and President of Uzbekistan Shavkat Mirziyoyev.Following the 8th Consultative Meeting of the Heads of State of Central Asia and the Republic of Azerbaijan, a Joint Statement was adopted.Source : https://www.gov.kz/memleket/entities/mfa-ashgabat/press/news/details/1308991?lang=ru
Termination of the activity of a resident legal entity with desk control
13.10.2026
The liquidation of a resident legal entity under desk control is carried out in accordance with the following conditions simultaneously during the limitation period1) is a value-added tax payer who does not carry out business activities provided for in the provisions of Article 2 of the Entrepreneurial Code of the Republic of Kazakhstan from the date of registration for value-added tax;2) is not a value-added tax payer;3) those who do not have tax and social payment arrears;4) is not registered as a taxpayer engaged in certain types of activities in accordance with paragraph 1 of Article 104 of the Tax Code.This paragraph also applies to legal entities whose period from the date of establishment is less than the limitation period. In the event of a decision on liquidation, the resident legal entity being liquidated simultaneously submits to the OGD at its location:1) a tax application for termination;2) interim liquidation balance;3) liquidation tax reports (for the current quarter, year);4) a tax statement on the de-registration of a cash register machine in accordance with the procedure specified in paragraph 4 of Article 111 of the Tax Code (A tax statement on the de-registration of a cash register machine is submitted by the liquidated person in case the cash register machine is registered with the OGD). OGD, within 3 business days from the date of receipt of the tax application for termination of operations, sends requests to authorized bodies, second-tier banks and organizations engaged in certain types of banking operations. Information on requests must be provided by authorized bodies no later than 10 working days. The OGD carries out desk control within 10 working days from the date of receipt of all information from the authorized bodies and issues an opinion (2 copies) no later than 3 working days after its signing.In case of detection of discrepancies based on the results of desk control, the resident legal entity is notified no later than 5 working days from the date of receipt of the conclusion.If the notification is not executed or the OGD does not agree with the explanations provided by the taxpayer, or the taxpayer has made a downward adjustment, a tax audit is conducted, and it begins no later than 10 working days after the deadline for executing the notification. Payment of tax arrears and social security payments is made no later than 10 calendar days from the date of drawing up the report.The resident legal entity being liquidated submits the liquidation balance sheet to the OGD at its location within 3 working days from the date of receipt of the conclusion of the desk control (if there is no debt).Basis: Order of the Acting Minister of Finance of the Republic of Kazakhstan dated October 31, 2025 No. 654 "On certain issues of fulfillment of tax obligations during liquidation, reorganization and termination of activities by taxpayers (tax agents)".Source : https://www.gov.kz/memleket/entities/kgd-sko/press/news/details/1308993?lang=ru
TEMPORARY IMPORT AND EXPORT OF GOODS WITHIN THE EAEU: WHAT DO TAXPAYERS NEED TO KNOW?
13.10.2026
TEMPORARY IMPORT AND EXPORT OF GOODS WITHIN THE EAEU: WHAT DO TAXPAYERS NEED TO KNOW?The Department of State Revenue for the Karaganda region informs about the procedure for submitting notifications for temporary import and export of goods within the framework of the Eurasian Economic Union (hereinafter referred to as the EAEU).What is temporary import and export?Temporary import/export within the EAEU is a customs procedure that provides for the movement of goods between the EAEU member States for a limited period without payment of customs duties and taxes, with the obligation to subsequently re—export or return them without changing the properties and characteristics of the goods., Who is required to submit the notification?In order to implement the provisions of the Tax Code of the Republic of Kazakhstan, namely Article 514, the taxpayer is obliged to notify the state revenue authorities during the temporary import or export of goods within the EAEU.In what form is the notification submitted?The notification of the import and export of goods is submitted in the form 016.00.The introduction of this notification form is aimed at achieving the following objectives:Increase transparency and strengthen control over the movement of goods;🔹 reducing the share of the shadow economy in the import and export of goods within the EAEU;Ensuring that taxpayers comply with the established requirements for the form and timing of notification submission.How and where is the notification submitted?The taxpayer submits an electronic notification in the prescribed form to the state revenue authority at his location.What is the deadline for submitting the notification?The deadline for submitting the notification is 20 business days.:📍 Upon import of goods — from the date of import of goods into the territory of the Republic of Kazakhstan from the territory of the EAEU Member States.📍 Upon export of goods — from the date of export of goods from the territory of the Republic of Kazakhstan to the territory of the EAEU Member States.❗️ We draw the taxpayers' attention!In case of temporary import or export of goods within the EAEU, it is necessary to submit a timely notification in the form 016.00, observing the established procedure and deadlines.Compliance with the requirements of tax legislation helps to ensure transparency in the movement of goods and reduce the risks of violations.The Department of State Revenue for the Karaganda region urges taxpayers to be responsible for fulfilling their tax obligations and to submit timely reports and notifications provided for by law. Source : https://www.gov.kz/memleket/entities/kgd-karaganda/press/news/details/1308967?lang=ru
Under what circumstances can a citizen apply to the Constitutional Court?
13.10.2026
A citizen may apply to the Constitutional Court if a normative legal act or an individual provision thereof, applied in a specific case, directly affects the citizen’s constitutional rights and freedoms. The application must meet the admissibility requirements established by the Constitutional Law “On the Constitutional Court of the Republic of Kazakhstan.”Source : https://www.gov.kz/memleket/entities/ksrk/press/news/details/1308900?lang=ru
Верификация абонентских устройств в Казахстане переведена в единое окно на eGov
12.10.2026
С 9 октября физические лица могут пройти верификацию абонентских устройств только через портал цифрового правительства и приложение eGov Mobile. Обновленная процедура предусматривает автоматическое получение необходимых сведений и обязательную видеоидентификацию для дополнительной защиты персональных данных граждан.Теперь все основные действия доступны в режиме одного окна через приложение eGov Mobile и портал https://portal.imei.gov.kz. Изменения направлены на упрощение процедуры для пользователей, сокращение количества самостоятельных действий и усиление механизмов информационной безопасности.Ранее для прохождения верификации гражданам требовалось самостоятельно обращаться к другим цифровым ресурсам, получать дополнительные документы и загружать их при подаче заявки. В частности, справку о пересечении государственной границы необходимо было отдельно заказывать на портале vmp.gov.kz. Теперь необходимые сведения поступают автоматически в рамках информационного взаимодействия государственных систем. Гражданам больше не нужно самостоятельно получать, скачивать и загружать такую справку в другой сервис.Для того, чтобы воспользоваться услугой «Заявка на верификацию IMEI», в соответствии с обновленным порядком, необходимо:авторизоваться в приложении eGov mobile любым удобным способом;в разделе «Популярные услуги» на главной странице выбрать «Заявка на верификацию IMEI»;для предоставления согласия на сбор и обработку персональных данных необходимо подтвердить согласие или отказать посредством SMS-сообщения, направленного на короткий номер 1414;для завершения регистрации необходимо пройти биометрическую идентификацию посредством сервиса eGov (Digital ID);после предоставления доступа к данным необходимо ознакомиться с условиями использования Системы. Для этого необходимо ознакомиться с положениями «Соглашения о присоединении к системе», доступного по соответствующей ссылке, и установить флажок, подтверждающий ознакомление и принятие условий Соглашения. далее необходимо выбрать нужные варианты заявок.Отметим, что в обновленном процессе предусмотрена обязательная видеоидентификация заявителя. Данная мера введена с учетом ранее выявленных случаев использования персональных данных и электронной цифровой подписи (ЭЦП) граждан третьими лицами без их ведома и согласия, а также выявленных аномалий при подаче заявок. Видеоидентификация позволяет дополнительно подтвердить, что заявку подает сам гражданин, от имени которого проводится процедура. В сочетании с другими механизмами проверки она снижает риск неправомерного использования персональных данных и оформления верификации от чужого имени.Дополнительно сообщаем, что после завершения технических работ и внедрения дополнительных мер защиты возобновляется верификация устройств линейки iPhone 18 (Apple) для физических лиц. Временное ограничение касалось исключительно прохождения процедуры верификации. Смартфоны данной линейки продолжали работать в сетях мобильных операторов Казахстана без ограничений на использование.Обновление процедуры объединяет удобство получения услуги и дополнительные меры защиты: необходимые действия и обмен данными сосредоточены в одном цифровом пространстве, а подтверждение личности помогает снизить риски неправомерного использования персональных данных граждан. По вопросам прохождения верификации граждане могут обратиться в единый контакт-центр по номеру 1414. Также для удобства граждан в сервисе доступен Гид для пользователей и раздел «Вопросы-ответы».Данная услуга была реализована благодаря совместной работе Комитета государственных услуг и Комитета телекоммуникаций Министерства искусственного интеллекта и цифрового развития РК, АО «Национальные информационные технологии» и ТОО «ATS Mediafon KZ». Source : https://www.gov.kz/memleket/entities/aqmola-selinograd/press/news/details/1308871?lang=ru
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President Takes Part in the 8th Consultative Meeting of the Heads of State of Central Asia and Azerbaijan
13.10.2026
October 8, 2026Awaza, Turkmenistan In his address, Kassym-Jomart Tokayev placed particular emphasis on the symbolic significance of today’s meeting, which is being held in the year marking the 35th anniversary of the Independence of the countries of Central Asia and Azerbaijan.“Over these years, we have travelled a long, difficult and truly challenging, yet productive path that has encompassed an entire era. We have strengthened our sovereignty, shaped our own models of development and earned a respected place in the international community. Today, Central Asia and Azerbaijan are rightfully regarded as centers of growth and geopolitical interaction in Eurasia. Most importantly, thanks to the wisdom and unity of our brotherly peoples, we live in peace and harmony. Solidarity, mutual support and trust have become our common strategic pillar, enabling us to respond together to the challenges of our time. Amid growing geopolitical tensions, the transformation of the international relations architecture and deepening dividing lines, this trend is gaining particular relevance,” the Head of State said.The President shared Kazakhstan’s vision on key issues of further regional cooperation with the participants of the Consultative Meeting.“Thanks to our joint efforts, the trade and economic dimension of our cooperation is gaining new substance every year. The number of joint ventures is growing, business ties are strengthening, and major projects are being implemented in industry, mechanical engineering, energy, agriculture and other sectors. Trade barriers are being gradually removed, border crossing points are being opened, and road and rail connectivity is expanding. Yet, as we understand, the potential of our domestic market remains far from being fully realized. Last year, intraregional trade amounted to approximately 13 billion US dollars, accounting for around 8% of our countries’ total trade turnover. I therefore propose tasking the governments with developing and adopting a Joint Action Plan aimed at increasing this figure to at least 20 billion dollars, with a consistent increase in the share of mutual trade,” Kassym-Jomart Tokayev proposed.The Head of State pointed to significant prospects for the development of trade and logistics complexes and industrial cooperation centers being established in the border areas of the countries of the region.“In the near future, they could be interconnected to build regional value chains. We have all the necessary conditions to expand cooperation in investment, energy, industry and other strategic areas,” the President noted.Kassym-Jomart Tokayev emphasized that Kazakhstan is consistently developing its transport infrastructure and creating new opportunities to strengthen regional connectivity.“Construction of the Moiynty–Kyzylzhar and Darbaza–Maktaaral railway lines is nearing completion, while rail service along the Bakhty–Ayagoz route will open next year. This is a very important route, and indeed one of strategic significance. The large-scale Aral–Caspian Highway project has been launched, which will connect China with the Caspian Sea and further with European markets. I am confident that the large-scale modernization of Kazakhstan’s transport infrastructure will contribute to strengthening the transit potential of the entire region. Particular importance is attached to the development of the Trans-Caspian International Transport Route. The dynamics of recent years clearly demonstrate the growing demand for what is often referred to as the Middle Corridor. For Kazakhstan, the North–South route in cooperation with Russia remains particularly relevant,” the Head of State said.The President noted that, according to World Bank estimates, if all planned infrastructure projects are implemented, cargo flows through the Caspian Sea could quadruple by 2040.“I believe we could discuss, at the expert level for the time being, the integration of the Middle Corridor with the TRIPP transport initiative. This would expand its existing potential and serve the long-term interests of all our countries,” Kassym-Jomart Tokayev emphasized.The Head of State identified water resources as another priority, noting that this issue represents one of the key challenges to stability in Central Asia.“We face the task of developing new approaches to the management of transboundary water resources. They should be based on the principles of mutual respect, equality and consideration of the interests of all states in the region. The adoption of a Central Asian Framework Convention on Water Use could serve as a starting point for shaping a new regional architecture of cooperation. This draft document is already under consideration by all parties. The initiative to establish an International Water Organization under the auspices of the United Nations is also highly relevant. This proposal could be given an international, and in particular Central Asian, dimension. Joint efforts to promote it would constitute our common contribution to the development of a global system for water resource management,” the President noted.Kassym-Jomart Tokayev also stressed the importance of cooperation in the field of artificial intelligence.“Kazakhstan is consistently building a comprehensive artificial intelligence ecosystem. The Law on Artificial Intelligence has been adopted, the Digital Qazaqstan strategy is being implemented, supercomputer clusters have been launched, and the International Centre Alem.ai is operating. Given the exceptional importance of this issue, I propose considering the development of a Central Asian Partnership Program on Artificial Intelligence, enabling our research centers, universities and technology companies to exchange information and experience,” the Head of State said.The President of Kazakhstan believes that the safe use of neural networks is a fundamental requirement. He noted that the risks associated with this issue are already the subject of serious international discussion.“In my view, we should begin jointly developing approaches to ensure control over critical technologies. In this regard, Kazakhstan has proposed developing a Declaration on the Responsible Use of Artificial Intelligence by the States of Central Asia and Azerbaijan,” Kassym-Jomart Tokayev said.The Head of State noted that amid global turbulence, preserving peace and stability in the region remains the foremost priority.“Terrorism, drug trafficking, arms and human trafficking, illegal migration, organized crime and fraud continue to pose serious security threats. The risk that digital technologies will fall into the hands of attackers, in particular terrorists and drug cartels, is particularly alarming. Clearly, our methods of countering these threats must keep pace with the times. Regular meetings of the Security Council Secretaries of the Central Asian states make a significant contribution to strengthening cooperation in this area. The third meeting was held on 23-24 April in Dushanbe. We highly value the Regional Security and Stability Concept and the Catalogue of Security Risks and Measures for Their Prevention adopted last year in Tashkent. It is important to ensure their consistent and comprehensive implementation,” the President stated.Kassym-Jomart Tokayev devoted particular attention to strengthening cultural and humanitarian ties. According to him, the countries of the region share a rich historical and cultural heritage.“Over recent years, intercultural contacts have intensified significantly, with exhibitions, film festivals, forums and commemorative events being held on a regular basis. I believe this process should be given further impetus through youth exchanges, inter-university and scientific cooperation, and dialogue among creative communities. The establishment of a common information space is a natural continuation of our efforts to deepen these ties. As you know, Kazakhstan has put forward an initiative to establish a regional television channel based on Silk Way Kazakhstan TV channel,” the Head of State proposed.The President considers the volunteer movement to be an important component of humanitarian rapprochement.“Kazakhstan’s experience in implementing the nationwide Taza Qazaqstan project could be developed at the regional level, bringing young people together around common moral and civic values. I therefore propose holding a Youth Forum on Volunteering in 2027 under the motto “Central Asia – a Common Territory of Good Deeds”. Direct people-to-people contacts are also expanding through the growth of intraregional tourism, which is opening up new opportunities to discover the history and culture of our countries. We propose creating a common calendar of major cultural, scientific, sporting and tourism events in Central Asia and Azerbaijan. This would encourage mutual travel and attract foreign tourists through combined tours. All these measures are aimed at building a strong humanitarian platform for regional cooperation,” Kassym-Jomart Tokayev noted.In conclusion, the Head of State addressed the further improvement of the Consultative Meeting format.“In my view, it is important to preserve this particular format of cooperation as a platform for direct dialogue among leaders, free from excessive formalization. At the same time, I believe that the effectiveness of our work should be measured not so much by the number of proposals and initiatives as by their practical value and tangible results. Since 2018, more than 200 initiatives have been put forward, yet only a small proportion of them have been implemented. As the saying goes, the facts speak for themselves. I believe it would be useful for the foreign ministries to conduct a review of regional initiatives and assess their relevance and prospects. This would help ensure the continued effective functioning of our format and the implementation of the agreements reached,” the President of Kazakhstan concluded.The meeting was also addressed by President of Turkmenistan Serdar Berdimuhamedov, President of Azerbaijan Ilham Aliyev, President of Kyrgyzstan Sadyr Japarov, President of Tajikistan Emomali Rahmon and President of Uzbekistan Shavkat Mirziyoyev.Following the 8th Consultative Meeting of the Heads of State of Central Asia and the Republic of Azerbaijan, a Joint Statement was adopted.Source : https://www.gov.kz/memleket/entities/mfa-ashgabat/press/news/details/1308991?lang=ru
Termination of the activity of a resident legal entity with desk control
13.10.2026
The liquidation of a resident legal entity under desk control is carried out in accordance with the following conditions simultaneously during the limitation period1) is a value-added tax payer who does not carry out business activities provided for in the provisions of Article 2 of the Entrepreneurial Code of the Republic of Kazakhstan from the date of registration for value-added tax;2) is not a value-added tax payer;3) those who do not have tax and social payment arrears;4) is not registered as a taxpayer engaged in certain types of activities in accordance with paragraph 1 of Article 104 of the Tax Code.This paragraph also applies to legal entities whose period from the date of establishment is less than the limitation period.In the event of a decision on liquidation, the resident legal entity being liquidated simultaneously submits to the OGD at its location:1) a tax application for termination;2) interim liquidation balance;3) liquidation tax reports (for the current quarter, year);4) a tax statement on the de-registration of a cash register machine in accordance with the procedure specified in paragraph 4 of Article 111 of the Tax Code (A tax statement on the de-registration of a cash register machine is submitted by the liquidated person in case the cash register machine is registered with the OGD).OGD, within 3 business days from the date of receipt of the tax application for termination of operations, sends requests to authorized bodies, second-tier banks and organizations engaged in certain types of banking operations. Information on requests must be provided by authorized bodies no later than 10 working days. The OGD carries out desk control within 10 working days from the date of receipt of all information from the authorized bodies and issues an opinion (2 copies) no later than 3 working days after its signing.In case of detection of discrepancies based on the results of desk control, the resident legal entity is notified no later than 5 working days from the date of receipt of the conclusion.If the notification is not executed or the OGD does not agree with the explanations provided by the taxpayer, or the taxpayer has made a downward adjustment, a tax audit is conducted, and it begins no later than 10 working days after the deadline for executing the notification. Payment of tax arrears and social security payments is made no later than 10 calendar days from the date of drawing up the report.The resident legal entity being liquidated submits the liquidation balance sheet to the OGD at its location within 3 working days from the date of receipt of the conclusion of the desk control (if there is no debt).Basis: Order of the Acting Minister of Finance of the Republic of Kazakhstan dated October 31, 2025 No. 654 "On certain issues of fulfillment of tax obligations during liquidation, reorganization and termination of activities by taxpayers (tax agents)".Source : https://www.gov.kz/memleket/entities/kgd-sko/press/news/details/1308993?lang=ru
TEMPORARY IMPORT AND EXPORT OF GOODS WITHIN THE EAEU: WHAT DO TAXPAYERS NEED TO KNOW?
13.10.2026
TEMPORARY IMPORT AND EXPORT OF GOODS WITHIN THE EAEU: WHAT DO TAXPAYERS NEED TO KNOW?The Department of State Revenue for the Karaganda region informs about the procedure for submitting notifications for temporary import and export of goods within the framework of the Eurasian Economic Union (hereinafter referred to as the EAEU).What is temporary import and export?Temporary import/export within the EAEU is a customs procedure that provides for the movement of goods between the EAEU member States for a limited period without payment of customs duties and taxes, with the obligation to subsequently re—export or return them without changing the properties and characteristics of the goods., Who is required to submit the notification?In order to implement the provisions of the Tax Code of the Republic of Kazakhstan, namely Article 514, the taxpayer is obliged to notify the state revenue authorities during the temporary import or export of goods within the EAEU.In what form is the notification submitted?The notification of the import and export of goods is submitted in the form 016.00.The introduction of this notification form is aimed at achieving the following objectives:Increase transparency and strengthen control over the movement of goods;🔹 reducing the share of the shadow economy in the import and export of goods within the EAEU;Ensuring that taxpayers comply with the established requirements for the form and timing of notification submission.How and where is the notification submitted?The taxpayer submits an electronic notification in the prescribed form to the state revenue authority at his location.What is the deadline for submitting the notification?The deadline for submitting the notification is 20 business days.:📍 Upon import of goods — from the date of import of goods into the territory of the Republic of Kazakhstan from the territory of the EAEU Member States.📍 Upon export of goods — from the date of export of goods from the territory of the Republic of Kazakhstan to the territory of the EAEU Member States.❗️ We draw the taxpayers' attention!In case of temporary import or export of goods within the EAEU, it is necessary to submit a timely notification in the form 016.00, observing the established procedure and deadlines.Compliance with the requirements of tax legislation helps to ensure transparency in the movement of goods and reduce the risks of violations.The Department of State Revenue for the Karaganda region urges taxpayers to be responsible for fulfilling their tax obligations and to submit timely reports and notifications provided for by law. Source : https://www.gov.kz/memleket/entities/kgd-karaganda/press/news/details/1308967?lang=ru
Under what circumstances can a citizen apply to the Constitutional Court?
13.10.2026
A citizen may apply to the Constitutional Court if a normative legal act or an individual provision thereof, applied in a specific case, directly affects the citizen’s constitutional rights and freedoms. The application must meet the admissibility requirements established by the Constitutional Law “On the Constitutional Court of the Republic of Kazakhstan.”Source : https://www.gov.kz/memleket/entities/ksrk/press/news/details/1308900?lang=ru
Верификация абонентских устройств в Казахстане переведена в единое окно на eGov
12.10.2026
С 9 октября физические лица могут пройти верификацию абонентских устройств только через портал цифрового правительства и приложение eGov Mobile. Обновленная процедура предусматривает автоматическое получение необходимых сведений и обязательную видеоидентификацию для дополнительной защиты персональных данных граждан.Теперь все основные действия доступны в режиме одного окна через приложение eGov Mobile и портал https://portal.imei.gov.kz. Изменения направлены на упрощение процедуры для пользователей, сокращение количества самостоятельных действий и усиление механизмов информационной безопасности.Ранее для прохождения верификации гражданам требовалось самостоятельно обращаться к другим цифровым ресурсам, получать дополнительные документы и загружать их при подаче заявки. В частности, справку о пересечении государственной границы необходимо было отдельно заказывать на портале vmp.gov.kz. Теперь необходимые сведения поступают автоматически в рамках информационного взаимодействия государственных систем. Гражданам больше не нужно самостоятельно получать, скачивать и загружать такую справку в другой сервис.Для того, чтобы воспользоваться услугой «Заявка на верификацию IMEI», в соответствии с обновленным порядком, необходимо:авторизоваться в приложении eGov mobile любым удобным способом;в разделе «Популярные услуги» на главной странице выбрать «Заявка на верификацию IMEI»;для предоставления согласия на сбор и обработку персональных данных необходимо подтвердить согласие или отказать посредством SMS-сообщения, направленного на короткий номер 1414;для завершения регистрации необходимо пройти биометрическую идентификацию посредством сервиса eGov (Digital ID);после предоставления доступа к данным необходимо ознакомиться с условиями использования Системы. Для этого необходимо ознакомиться с положениями «Соглашения о присоединении к системе», доступного по соответствующей ссылке, и установить флажок, подтверждающий ознакомление и принятие условий Соглашения. далее необходимо выбрать нужные варианты заявок.Отметим, что в обновленном процессе предусмотрена обязательная видеоидентификация заявителя. Данная мера введена с учетом ранее выявленных случаев использования персональных данных и электронной цифровой подписи (ЭЦП) граждан третьими лицами без их ведома и согласия, а также выявленных аномалий при подаче заявок. Видеоидентификация позволяет дополнительно подтвердить, что заявку подает сам гражданин, от имени которого проводится процедура. В сочетании с другими механизмами проверки она снижает риск неправомерного использования персональных данных и оформления верификации от чужого имени.Дополнительно сообщаем, что после завершения технических работ и внедрения дополнительных мер защиты возобновляется верификация устройств линейки iPhone 18 (Apple) для физических лиц. Временное ограничение касалось исключительно прохождения процедуры верификации. Смартфоны данной линейки продолжали работать в сетях мобильных операторов Казахстана без ограничений на использование.Обновление процедуры объединяет удобство получения услуги и дополнительные меры защиты: необходимые действия и обмен данными сосредоточены в одном цифровом пространстве, а подтверждение личности помогает снизить риски неправомерного использования персональных данных граждан. По вопросам прохождения верификации граждане могут обратиться в единый контакт-центр по номеру 1414. Также для удобства граждан в сервисе доступен Гид для пользователей и раздел «Вопросы-ответы».Данная услуга была реализована благодаря совместной работе Комитета государственных услуг и Комитета телекоммуникаций Министерства искусственного интеллекта и цифрового развития РК, АО «Национальные информационные технологии» и ТОО «ATS Mediafon KZ». Source : https://www.gov.kz/memleket/entities/aqmola-selinograd/press/news/details/1308871?lang=ru