On the submission of the 200.00 tax reporting form by individual entrepreneursThe Department of State Revenue for Kostanay region explains the procedure for submitting the 200.00 tax reporting form by individual entrepreneurs applying a special tax regime based on a simplified declaration.According to paragraph 1 of Article 722 of the Tax Code of the Republic of Kazakhstan (as amended from January 1, 2026), a special tax regime based on a simplified declaration provides for a simplified procedure for calculating and paying individual income tax, with the exception of taxes withheld at the source of payment.At the same time, the calculation, withholding and transfer of taxes at the source of payment, as well as the submission of appropriate tax reports are carried out in accordance with the generally established procedure.In accordance with paragraph 2 of Article 722 of the Tax Code, a taxpayer applying the specified regime fulfills the obligations of a tax agent only if there is income subject to taxation at the source of payment.Thus, an individual entrepreneur applying a special tax regime based on a simplified declaration is not required to submit a tax reporting form 200.00 if:there are no employees;No income payments are made to individuals under civil law contracts.In this situation, the submission of form 200.00, including those with zero values, is not required.At the same time, if a tax agent has obligations (payment of income to employees or individuals), the 200.00 tax reporting form is submitted in accordance with the established procedure.Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1197798?lang=kk

On the procedure for reflecting taxes and social payments by peasant (farmer) farms from 2026The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan clarifies the procedure for reflecting taxes and social payments by taxpayers applying a special tax regime for peasant or farm farms in connection with the introduction of the new Tax Code from January 1, 2026.The new version of the Tax Code excludes provisions providing for the reflection in the declaration for farms of the amounts of individual income tax withheld at the source of payment, as well as social payments and (or) a single payment for employees.According to Articles 730 and 731 of the Tax Code of the Republic of Kazakhstan (as amended from January 1, 2026), taxpayers applying a special tax regime for farms calculate and pay individual taxes in a simplified manner, while the obligations of the tax agent are fulfilled in a generally prescribed manner.In this regard, we inform you the following:the amounts of individual income tax withheld at the source of payment, social payments for employees, as well as a single payment are subject to reflection in the form of tax reporting 200.00 ("Declaration on individual income tax and social tax");social payments for the head and members of a peasant or farm are subject to reflection in the form of tax financial statements 920.00 ("Declaration for taxpayers applying a special tax regime for farms").Thus, starting from January 1, 2026, tax obligations in terms of payments to employees are fulfilled in the form of 200.00, while obligations for social payments for the head and members of the household are reflected in the form of 920.00.Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1197799?lang=kk

About issuing electronic invoices by individual entrepreneurs in a generally established modeStarting in 2026, in accordance with the provisions of the new Tax Code of the Republic of Kazakhstan, approaches to the application of value added tax (VAT) and the issuance of electronic invoices (ESF) are being changed.Individual entrepreneurs (IE) applying the generally established taxation regime (ESD), if their total annual income does not reach the established minimum turnover threshold for mandatory VAT registration (10,000 MCI in 2026), have the right not to register for VAT. At the same time, registration can be carried out on a voluntary basis.It should be noted that starting in 2026, taxpayers applying a special tax regime based on a simplified tax return will not be recognized as VAT payers, regardless of the amount of turnover. Thus, VAT payers can only be sole proprietors who apply ESD.In accordance with Article 207 of the new Tax Code of the Republic of Kazakhstan, VAT payers are required to issue electronic invoices in a generally prescribed manner.However, according to Article 208 of the new Tax Code of the Republic of Kazakhstan, the obligation to issue an ESF applies not only to VAT payers. Taxpayers who are not VAT payers are also required to issue an ESF in established cases, including when selling goods accounted for in the "Virtual Warehouse" module, carrying out international transportation, activities of certain categories of participants in foreign economic activity, as well as in other cases provided for by the legislation of the Republic of Kazakhstan.At the same time, an ECF statement is not required in cases where settlements with individuals are confirmed by cash receipts or payment documents, as well as when performing certain types of transactions established by tax legislation.ESFS are subject to registration in electronic form using the Electronic Invoices information system (IS ESF) in accordance with Article 209 of the new Tax Code of the Republic of Kazakhstan.The total period for the discharge of the ESF is 15 calendar days from the date of the sales turnover. In some cases, legislation provides for other deadlines, including until the 20th of the month following the reporting month, as well as other special deadlines for certain types of transactions.The legislation also provides for limited cases of paper invoices, including the absence of a telecommunications network, technical failures in the operation of the information system, as well as other circumstances determined by tax legislation.Administrative liability is provided for violation of the procedure and deadlines for issuing electronic invoices in accordance with the Code of the Republic of Kazakhstan on Administrative Offenses. Depending on the nature of the violation and the category of the business entity, liability measures are provided in the form of warnings or fines.Thus, the obligation to issue electronic invoices is not directly related to VAT registration and is determined by the nature of the transactions carried out and the requirements of tax legislation.The State Revenue Department draws taxpayers' attention to the need to comply with established standards and timely fulfill tax obligations.Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1197803?lang=kk

Source : https://www.gov.kz/memleket/entities/mod/press/news/details/1197823?lang=kk

On April 9, 2026, a ceremony was held in Shanghai to mark the launch of a new direct air service on the Almaty–Shanghai route, organized by Kazakhstan's national airline. The introduction of this flight will provide an additional boost to the development of bilateral cooperation, particularly in the economic sphere between the Republic of Kazakhstan and the People's Republic of China.The event was attended by Nurlan Akkoshkarov, Consul General of the Republic of Kazakhstan in Shanghai. In his remarks, he pointed out that the opening of the direct Almaty–Shanghai flight is a strategically significant move aimed at deepening bilateral interaction, expanding trade, economic, and investment cooperation, and further promoting people-to-people and cultural exchanges between the two countries.Holding the ceremony during the visit of Shanghai Mayor Gong Zheng to Kazakhstan from April 7–10 of this year was a symbolic step in strengthening the sister-city ties between Almaty and Shanghai, which were established in June 2025.The launch of the new route was attended by the management of Air Astana, representatives of the Shanghai Foreign Affairs Office, as well as heads of government agencies and business circles of the metropolis, underscoring the high level of interest among the parties in the further development of regional cooperation.The launch of the new flight by Air Astana meets the growing demand for direct air travel and helps improve Kazakhstan's transport accessibility. The opening of another route will give additional momentum to the development of the strategic partnership between the Republic of Kazakhstan and the People's Republic of China, and will also serve as an additional driver for further activating interregional cooperation and bilateral relations.Furthermore, this strengthens Kazakhstan's role as a key transit hub connecting China with Central Asia, the Caucasus, the Middle East, and Europe. Source : https://www.gov.kz/memleket/entities/mfa-shanghai/press/news/details/1197833?lang=kk