The Center for Forecasting Criminal Threats and Public Security Risks of the Committee on Legal Statistics and Special Accounting of the Prosecutor General's Office warns of a new cyberthreat related to the WhatsApp messenger.According to international sources (https://infobezopasnost.ru/blog/news/kiberataka-ghostpairing-pozvolyaet-moshennikam-poluchit-polnyj-dostup-k-whatsapp-bez-vzloma-parolya/, https://www.securitylab.ru/news/567291.php, https://securitymedia.org/news/list/ataka-ghostpairing-pozvolyaet-nezametno-zakhvatyvat-akkaunty-whatsapp.html), cybercriminals have launched a new criminal scheme to hijack WhatsApp accounts. This method, dubbed "Ghost Pairing," doesn't require password cracking, SIM card swapping, or complex technical attacks. Your WhatsApp is legally infiltrated by activating the linking feature for additional devices.The scenario is simple: a message disguised as "Facebook" or "WhatsApp" is sent, redirecting the user to fake pages that visually replicate the Facebook or WhatsApp interface.To confirm access to content, the fake website prompts the user to enter a phone number and a verification code. After this, the attacker is automatically added to the victim's account as a trusted device, gaining full access to WhatsApp (reading messages, viewing media files, viewing contacts, sending messages, and accessing the photo gallery). The phone continues to function normally, raising no suspicion.The only way to detect a WhatsApp hijacking is to manually check the "Linked Devices" section. Any unknown connection indicates a compromise and should be immediately deleted.Be vigilant and practice cybersecurity:- Be wary of unknown incoming messages, calls, and notifications;- Do not enter the WhatsApp code on third-party websites; requests for codes outside the app are always a scam;- Use two-factor authentication;- Regularly check your account activity;- Use security software.The cost of one mistake is complete control over your personal correspondence.COMMITTEE ON LEGAL STATISTICS AND SPECIAL ACCOUNTSOF THE PROSECUTOR GENERAL'S OFFICE OF THE REPUBLIC OF KAZAKHSTANSource : https://www.gov.kz/memleket/entities/kostanai-bmalin-audany-akimat/press/news/details/1139851?lang=kk

An hour of meeting with the district police inspector O. K. Tokushev of the district police inspector of the Samarsky District Police Department on the topic "law and order" was organized with students of the Zhambyl secondary school of Kokzhota village in the bastau rural district. He explained that law is a common rule for all of us, and discipline is a manifestation of compliance with the law. By knowing and enforcing the law, we make our future safe.Source : https://www.gov.kz/memleket/entities/vko-samar-bastaushy/press/news/details/1137888?lang=kk

May the New Year bring well-being and prosperity to every family, warmth and hope in the heart.Do not let peace reign in your families and children's laughter be interrupted.Let the coming year be full of joy, good news, and every day will be filled with bright moments.I wish you all good health, great happiness, a quiet and peaceful life.Happy New Year! ✨Sincerely, akim of Bayandy Village Kadyrbek Kudabayuly.Source : https://www.gov.kz/memleket/entities/mangystau-munaily-bayandy/press/news/details/1137891?lang=kk

ANNOUNCEMENT Category: Changes 2026 Pension benefits from the UAPF will increase by 5 percent. Pension benefits from the UAPF will increase by 5 percent for pensioners who have already been receiving benefits for several years, effective January 1, 2026.As a reminder, UAPF benefits are calculated in accordance with the Methodology for Calculating Pension Benefits, approved by the Decree of the Government of the Republic of Kazakhstan dated June 30, 2023. According to this method, monthly payments to citizens retiring are calculated as follows: in the first year of receiving benefits, the amount of pension savings is multiplied by the pension savings payment rate of 6.5% and divided by 12. In subsequent years, the monthly payment amount is increased by the pension payment indexation rate of 5%.The minimum monthly UAPF benefit is at least 70% of the subsistence minimum (hereinafter referred to as the SM), established for the corresponding financial year by the law on the republican budget (in 2026, the SM is 50,851 tenge). The maximum monthly pension benefit from the UAPF is unlimited and depends on the beneficiary's pension savings.The methodology provides for increasing adjustment factors used to calculate the pension benefit amount for the following categories of citizens: individuals with permanent disability groups 1 or 2, as well as individuals who have reached retirement age and for whom compulsory occupational pension contributions have been paid for at least 60 months. For individuals who meet both of the above conditions, the adjustment factor with the highest value is applied.Thus, pension benefits directly depend on the size of pension savings, which are formed through regular pension contributions and accumulated investment income. Payments from the UAPF are made until the savings in the individual pension savings account are depleted. Since individual pension savings are the property of the contributor, they are also inherited in accordance with the general procedure established by civil law.   UAPF was founded on August 22, 2013 on the basis of GNPF APF JSC. The founder and shareholder of the UAPF is the Government of the Republic of Kazakhstan represented by the State Institution Committee of State Property and Privatization of the Ministry of Finance of the Republic of Kazakhstan. Trust management of UAPF pension assets is carried out by the National Bank of the Republic of Kazakhstan. In accordance with the pension legislation, the UAPF attracts compulsory pension contributions, employer’s compulsory pension contributions, compulsory occupational pension contributions, voluntary pension contributions, as well as carries out enrollment and accounting of voluntary pension contributions formed at the expense of the unclaimed amount of guaranteed compensation for the guaranteed deposit, transferred by the organization carrying out mandatory guarantee of deposits, in accordance with the Law of the Republic of Kazakhstan "On mandatory guarantee of deposits placed in second-tier banks of the Republic of Kazakhstan", ensures the implementation of pension benefits. The Fund also carries out accounting of target assets and target requirements, accounting and crediting of target savings (TS) to target savings accounts, payments of TS to their recipients in bank accounts, accounting for returns of TS in the manner determined by the Government of the Republic of Kazakhstan within the framework of the National Fund for Children program (More details at www.enpf.kz)   Source : https://www.gov.kz/memleket/entities/abay-audany/press/news/details/1142468?lang=kk

В Казахстане утверждены Правила оказания государственной поддержки и стимулирования субъектов креативной индустрии. Новый документ формирует системный и прозрачный подход к развитию отрасли, охватывая весь жизненный цикл креативных проектов - от идеи и пилотных решений до выхода на международные рынки и коммерциализации.Ключевой акцент сделан на принципе возвратности средств. Государственная поддержка ориентирована на устойчивость и экономическую жизнеспособность проектов, с минимальной долей грантового финансирования и активным вовлечением частных инвестиций.Правила предусматривают финансовые инструменты, направленные на финансирование и софинансирование креативных и пилотных проектов, совместную реализацию инициатив с частными инвесторами, поддержку экспорта креативных продуктов, компенсацию затрат на регистрацию и правовую защиту интеллектуальной собственности, участие в международных творческих конкурсах и мероприятиях, а также премирование за достижения на международном уровне.Наряду с этим предусмотрен широкий спектр нефинансовых мер. Они включают консультационную, акселерационную и образовательную поддержку, содействие участию в международных культурных и креативных платформах, предоставление помещений и оборудования на льготных условиях, развитие цифровых сервисов и онлайн-платформ, маркетинговое и юридическое сопровождение проектов, разработку региональных стратегий развития креативной индустрии, меры по обеспечению инклюзии и специальные программы по отдельным направлениям отрасли.Принятие Правил создает институциональную основу для превращения креативной индустрии в полноценный сектор экономики, способный генерировать добавленную стоимость, создавать рабочие места и усиливать экспортный потенциал страны.Источник: Пресс-служба Министерства культуры и информации РКhttps://www.gov.kz/memleket/entities/mam/press/news/details/1136890?lang=ru Source : https://www.gov.kz/memleket/entities/zhetysu-digital/press/news/details/1137867?lang=kk

On December 25, the city of Kostanay hosted the opening of a new rehabilitation center for children with disabilities with neuropsychiatric pathologies and disorders of the musculoskeletal system. The implementation of this project has become an important step in the development of the social support and rehabilitation system for children with special needs in the region.The volume of financing of social support measures for people with disabilities is increasing annually in Kostanay region. In 2025, more than 15 billion tenge was allocated for these purposes, which is twice the level of 2022, when the amount of financing was 7.6 billion tenge.A significant part of the funds is allocated to provide technical facilities and rehabilitation services. Thus, the cost of providing Tiflo and sign language aids, wheelchairs, prosthetic and orthopedic products, sanatorium treatment, services of an individual assistant and a sign language specialist increased from 3 billion tenge in 2022 to 7 billion tenge in 2025.Additionally, funds are allocated from the local budget to accompany people with disabilities of group I and children during sanatorium treatment. The geography of invataxi services has been expanded, which significantly increases the mobility and accessibility of social and medical services.In the last two years, hippotherapy and wheelchair repair services have also been introduced in the region. These measures have a positive effect on the health of children with various pathologies and contribute to the social adaptation of adults with disabilities.The opening of the new rehabilitation center has become the next stage in the implementation of the President's instructions to develop social infrastructure and improve the quality of life of citizens. The Public Fund "Kazakhstan Khalkyna" allocated 1 billion tenge to equip the center with modern high-tech rehabilitation equipment. Previously, such equipment was available mainly in republican medical institutions and remained inaccessible to residents of the region.The new center will provide a full range of special social services aimed at improving the health and social rehabilitation of children. Therapeutic and adaptive physical education classes, mechanical and occupational therapy, work in sensory and interactive halls, visits to salt and shungite rooms are provided here. In addition, water treatments will be performed using specialized baths for the treatment of diseases of the musculoskeletal system, cardiovascular and nervous systems, as well as skin diseases.Previously, no more than 400 children per year could receive rehabilitation services in the regional center if there was a single center with 20 beds, but with the commissioning of the new facility, annual coverage will be at least 900 children aged 1.5 to 18 years. At the same time, the duration of the rehabilitation course has been increased from 14 to 21 calendar days.The opening of the center will significantly improve the accessibility and quality of rehabilitation care for children with disabilities, and will also be an important contribution to the formation of an inclusive social environment in Kostanay region.Source : https://www.gov.kz/memleket/entities/kostanay/press/news/details/1137784?lang=kk

Source : https://www.gov.kz/memleket/entities/mod/press/news/details/1137682?lang=kk

Stadler Rail is building almost 600 carriages for night trains in Kazakhstan, which is increasingly attractive for Swiss companies.It’s shift change time at the Stadler Rail factory in Astana, Kazakhstan.A good 400 employees have recently been working here on almost 600 carriages for night trains. Kazakhstan wants to expand its railway infrastructure. The Thurgau-based railway manufacturer Stadler Rail is also helping with this. The order is worth over CHF2 billion ($2.5 billion).Phillip Brunner, head of Division Central Europe at Stadler Rail, rushes from meeting to meeting this evening. “We were able to take over the plant here and rebuild it accordingly,” he says.Brunner already has experience in setting up factories in post-Soviet countries. Among other things, he helped set up the plant in Belarus. Stadler had to abandon the factory due to the sanctions against the country. “Nevertheless, we were able to benefit from Minsk,” says Brunner. Dozens of employees have been taken on board; the plant manager here in Kazakhstan, for example, is a Belarusian. “I’ve been working with Vladimir for over 12 years now,” says Brunner.Swiss government wants to deepen relationsKazakhstan wants to diversify its economy, become less dependent on oil and gas, its main export, and promote tourism, for example. Swiss companies should also help in this endeavour. According to the State Secretariat for Economic Affairs (SECO), Switzerland ranks third in terms of investment in the country. Around40 Swiss companies are active in the country. But more are to come.This is why Economics Minister Guy Parmelin travelled to the capital Astana for the Swiss-Kazakh Business Forum.“I am here today to deepen relations between our countries,” he said in front of the assembled Kazakh ministers, Swiss lobbyists and company bosses. It is important to Parmelin to hear directly from local companies about the problems they encounter. “That way we can see whether we can improve the conditions for Swiss companies.”Swiss interestSwiss company bosses are interested. Markus Menzi from the cable car company Bartholet is interested in infrastructure projects in the south of the country. “Kazakhstan is a future market for us. There are interesting tourist areas and there is also potential for our products in urban transport,” he says.The Swiss pharmaceutical giant Roche is also active in the country. Recently, medicines produced in Switzerland have been packaged in Kazakhstan. It was forced to do so: the country demands that a certain amount of added value is created locally.Kazakhstan is currently moving into the focus of Western investors, says economist Kassymkhan Kapparov. Kazakhstan borders Russia to the north and China to the south-east.The sanctions against Russia are making the transport of goods via Kazakhstan more attractive. However, at the beginning of the war in Ukraine, it was precisely these exports that were suspected of circumventing the sanctions.“Kazakhstan’s biggest trading partners are the US and the EU. The government will not take the risk of becoming the focus of Western sanctions,” says Kapparov. “Because sanctions could paralyse the economy.”Is Stadler facing the same threat as in Belarus?Together with Parmelin, Stadler Rail boss Peter Spuhler also visited the factory in the north of the country. When asked whether the factory in Kazakhstan is not threatened with a similar fate to the factory in Belarus, Spuhler said: “As an entrepreneur, you have to take calculated risks.”However, he believed that the situation in Kazakhstan is different to that in Belarus: “Of course, the geopolitical situation has changed in recent years. But we have a stable situation in Kazakhstan.”Stadler Rail’s first night trains will soon be running on the 14-hour route to the old capital Almaty.Source : https://www.gov.kz/memleket/entities/mfa-geneva/press/news/details/1137669?lang=kk

QUESTION 1. What should I do with the remaining goods purchased before 2026? ANSWER. Goods (leftovers) purchased before 2026 at a rate of 12% do not need to be accounted for separately, while their further sale after January 1, 2026 is subject to taxation at the rates provided for by the Tax Code effective from 2026. (16%, 10%, 5%). QUESTION 2. Please explain the procedure for taxation of dividends paid in 2026 to a non–resident individual with a share of 60% and a non–resident legal entity with a share of 40%? ANSWER. Payment of dividends to a non–resident individual who owns a share in the authorized capital of a legal entity in the amount of 25% or more:1) if the amount of income does not exceed 230,000 MCI, the individual income tax rate of 5% is applied.%;2) if the amount of income exceeds 230,000 MCI, a combined rate is applied: 5% - on income within 230,000 MCI and 15% – on the amount exceeding.Payment of dividends to a non–resident legal entity that is a participant (shareholder) of a legal entity:the corporate income tax rate of 15% is applied. QUESTION 3. How will the VAT on the sale and rental of housing change from 2026? ANSWER. Since 2026, a change has been introduced on VAT exemption for the sale and rental of housing.The sale by a construction company of a residential building (part of a residential building), the construction of which has begun and (or) the commissioning of which was carried out before January 1, 2026, will be exempt from VAT. VAT exemption will also be applied when a residential building (part of a residential building) is leased under a long-term lease agreement with the right to purchase, which is concluded before January 1, 2026. (unofficial translation)Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1138740?lang=kk

The Department of the Penal Enforcement System for the city of Astana announces recruitment for vacant positions.The Department of the Penal Enforcement System (DPES) is a territorial subdivision of the Committee of the Penal Enforcement System of the Ministry of Internal Affairs of the Republic of Kazakhstan. The Department carries out activities aimed at ensuring legality and law and order, enforcing criminal sentences, safeguarding the rights and legitimate interests of convicted persons, as well as their resocialization and reintegration into society.Service in the bodies of the Penal Enforcement System is a responsible form of public service that requires a high level of discipline, professionalism, and civic responsibility. Employment in the DPES offers stability, social guarantees, and opportunities for professional development.List of vacant positions:Probation Service Inspector;Controller of the Regime and Security Department of Institution No. 64;Controller of the Controller Service Department of Institution No. 3;Controller of the Informatization and Communications Group of the Regime Department of Institution No. 2;Inspector of the Financial Support Unit of the Department of the Penal Enforcement System for the city of Astana.Candidates are provided with social guarantees and benefits in accordance with the legislation of the Republic of Kazakhstan.For all inquiries, please contact:📞 +7 (7172) 27-33-90https://www.instagram.com/reel/DFNxVLOsDGF/?igsh=dTZpamlqbGxycHN1https://www.instagram.com/p/DCRrwhFMm6w/?igsh=MXI4cHZwaHQwOHNqZg==Source : https://www.gov.kz/memleket/entities/duisastana/press/news/details/1137670?lang=kk

 Source : https://www.gov.kz/memleket/entities/mod/press/news/details/1137652?lang=kk

Shymkent tourism is a strategic driver of the city's economic development In 2025, Shymkent's tourism industry has fully consolidated its status as one of the main drivers of the city's socio-economic development. The increase in tourist flows, investment activity, expansion of international ties, and the introduction of digital solutions are shaping the city's stable image as a modern tourist and business center. Growth of tourist flow and development of hotel infrastructure According to the results of 11 months of 2025, more than 406 thousand tourists visited the city of Shymkent. The majority of tourists are domestic tourists, while inbound tourism is also showing steady growth. There are 159 hotels and accommodation facilities operating in the city, with a total of more than 4 thousand rooms. The volume of services provided by accommodation facilities exceeded 10 billion tenge, which indicates the high load of hotels and the development of related services. Investments and new tourism formats In the next two years, 12 new hotels are planned to open in Shymkent, including the international Hilton brand. Projects aimed at ecological and family recreation are being implemented, including glamping on the Badam reservoir. In addition, special attention is paid to the development of sacred tourism: the territory of the main mausoleums is being landscaped, and a number of historical and cultural sites are planned to be restored. Routes, service and safety The city operates 17 tourist routes, including cultural, sacral, environmental, business and industrial destinations. The formats "Shymkent 24 hours", "Shymkent 72 hours", as well as the international route Turkestan - Tashkent - Aksu-Zhabagly - Shymkent are in particular demand. 24 tour operators and 120 travel agencies serve the tourist market. In order to improve the quality of service and safety, certification of tourist facilities has been introduced and smart sanitary zones have been established. The city has a tourist police force of 25 employees, and SOS emergency buttons have been installed in public places. Transport accessibility and air transport In December 2024, a new terminal at Shymkent Airport was put into operation, significantly increasing its capacity. Today, the city is connected by direct flights to 8 cities in 6 countries. These include Xi'an, Shanghai, Urumqi in China, Munich in Germany, Budapest in Hungary, as well as Cairo, Seoul and Baku. This has strengthened Shymkent's role as an important transport hub in southern Kazakhstan. Event and gastronomic tourism In 2025, event tourism developed rapidly in the city. The gastronomic festival "DamDasTour", Street Food Fest, international blog tours, kite festival and Drone Show with the participation of 500 drones were held. About 50 thousand spectators gathered at these events. The national holiday of Nauryz and the cuisine of the southern region have become the city's tourist brand. Digitization and tourist navigation Modern digital tools for tourism promotion are being introduced in Shymkent. The Visit-shymkent.com tourist portal is operational, 3D routes have been developed, and key facilities have been digitized. QR codes have been installed at the airport, railway station, and bus stations. A calendar of tourist events for 2025 has been prepared in three languages and is being widely promoted on online platforms. Tourist information center kiosks have been opened in the cities of Turkestan, Almaty, Burabay, Ust-Kamenogorsk, and Samarkand. International cooperation and diplomacy Since the beginning of 2025, 32 international diplomatic meetings have been held. A roadmap for cooperation for 2025–2028 was signed between the Shymkent city administration and the Embassy of the Republic of France in Kazakhstan. Shymkent Days were organized in Paris, and ambassadors of European Union countries visited the city. Sisterhood relations were established with the Bulgarian city of Plovdiv, Honorary Consulates of Kyrgyzstan and France were opened, and memorandums were signed with companies from China, South Korea, Germany, and Hungary. Comprehensive infrastructure development, international promotion, digitalization, and event activity are shaping a stable tourist image of Shymkent. Tourism is becoming not only an important sector of the city's economy, but also an effective tool for integrating the metropolis into the international space, increasing its investment and cultural attractiveness.

The penal enforcement system plays an important role in ensuring the rule of law, law enforcement and enforcement of court decisions. On this professional holiday, employees are thanked for their conscientious performance of official duties, high level of responsibility and dedication. We wish you good health, stability, professional success and well-being.  Source : https://www.gov.kz/memleket/entities/duis-uralsk/press/news/details/1137628?lang=kk

The new facility is aimed at ensuring the safety of the rural population and strengthening the fire protection system and fire-fighting infrastructure in rural settlements.The event was attended by the Minister of Emergency Situations of the Republic of Kazakhstan, Lieutenant General Shyngys Sairanovich Arinov, and the Akim of the East Kazakhstan Region, Nurymbet Amanovich Saktaganov. In their speeches, they emphasized the importance of this facility in improving the level of safety in rural areas and congratulated the residents of the village on this significant occasion.By the Order of the Minister of Emergency Situations of the Republic of Kazakhstan, a number of citizens were awarded the jubilee medal “30 Years of the Ministry of Emergency Situations” and Letters of Appreciation of the Ministry for their contribution to the development of the civil protection system. In addition, for personal contribution to ensuring public safety and active participation in the implementation of measures aimed at preventing emergency situations, several employees of District Fire Station No. 26 were awarded Letters of Appreciation from the Akim of the East Kazakhstan Region, N. A. Saktaganov.The Head of the Emergency Situations Department of the Ülken Naryn district, Lieutenant Colonel of Civil Protection Abylkairov D. T., was ceremonially presented with the keys to specialized fire-fighting equipment.The fire station is fully equipped with modern machinery and all necessary equipment, which will significantly improve the quality and efficiency of emergency response operations.Source : https://www.gov.kz/memleket/entities/vko-ulken-naryn/press/news/details/1137615?lang=kk

Lisbon, January 6, 2026 - Kazakhstan's Ambassador to Portugal, Jean Galiev, met with José Cezário, Chairman of the Foreign Affairs and Portuguese Communities Abroad Committee of the Assembly of the Republic.The diplomat briefed his interlocutor on the process of modernization reforms being implemented at the initiative of Head of State Kassym-Jomart Tokayev. The most promising areas of cooperation between Kazakhstan and Portugal were discussed in a constructive manner, namely in the fields of agriculture and agro-industry, tourism and sports, transport and logistics, digital technologies and artificial intelligence, water resources, education, etc.The Ambassador assured the Kazakh side of its readiness to intensify interparliamentary dialogue.In turn, the Portuguese deputy, expressing interest in the transformations in Kazakhstan, spoke in favor of bringing the peoples of the two countries closer together, including through cultural and humanitarian exchanges.At the end of the conversation, the parties agreed to promote the expansion of mutually beneficial cooperation between the two countries, relying on parliamentary diplomacy.José Cezário expressed his readiness to visit Kazakhstan in the foreseeable future at the head of a group of deputies of the Assembly of the Republic of Portugal.Source : https://www.gov.kz/memleket/entities/mfa-lisbon/press/news/details/1137617?lang=kk

Source : https://www.gov.kz/memleket/entities/almobl/press/news/details/1137606?lang=kk

Source : https://www.gov.kz/memleket/entities/almobl/press/news/details/1137607?lang=kk

The preliminary amount of tax deductions Individuals have the right to apply a preliminary amount of other tax deductions when calculating the personal income tax for 2025. The specified amount represents the planned expenses for medical services, education, and payment of mortgage loan fees.The maximum amount of tax deduction is 282 MCI, which is equivalent to 1,219,650 tenge (according to the amount of MCI set for 2026, 4325 tenge). To apply for a deduction, you must submit an application to the tax agent (employer). At the same time, an individual who has used the preliminary amount of tax deductions is required to submit a declaration of income and property (form 270.00) for 2025 no later than September 15, 2026, accompanied by supporting documents.Tax deduction for large families For large families, a tax deduction of 282 MCI is provided. The right to apply the deduction arises if, as of January 1, 2025, there are four or more children under the age of 18. The amount of the deduction can be distributed between the parents as follows: - 11.75 MCI (50,794 tenge) per month for each parent; - or 23.5 MCI (101,488 tenge) per month to one of the parents. The deduction can be applied both by the tax agent and independently when filing income and property declarations.Exemption from the IPN of lump-sum pension payments Starting from January 1, 2026, lump-sum pension payments made from the specified date are exempt from the taxation of personal income tax. In addition, the exemption applies to payments made before January 1, 2026, for which the procedure for paying the IIT in equal installments over a period of up to 16 years is chosen.The period of ownership of property for determining property income Since January 1, 2026, property income from the sale of real estate objects arises for a period of ownership of more than two years. With respect to property acquired before January 1, 2026 and sold after that date, the same procedure applies – property income arises for a period of ownership of more than one year. Individuals who have received property income are required to submit a declaration (form 270.00) by September 15 of the year following the year of income, and to pay the personal income tax by September 25.Property income from the sale of securities The income from the increase in the value of securities is determined for each disposal operation, followed by the summation of positive and negative results. In case of a positive final result, there is a property income that is subject to taxation. In case of a zero or negative result, property income is not recognized. In this case, the securities are written off in chronological order by the date of their purchase, and the broker's remuneration is taken into account in the initial value of the securities, reducing taxable income. These regulations are aimed at increasing tax transparency and protecting taxpayers' rights.Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1137587?lang=kk

On January 1, 2026, the Tax Code entered into force, which provides for the following special tax regimes:1. Self-employment insurance for the self-employed;2. SNR based on a simplified declaration;3. Agricultural land for peasant or farm enterprises (farms).In this regard, special tax regimes have been abolished since January 1, 2026.: - based on a simplified declaration (in the previous version); - using a fixed deduction; - retail tax. In the event that taxpayers who applied the specified special tax regimes in 2025 decide to terminate their activities (liquidation) in the period from January to February 2026./It should be taken into account that since January 1, 2026, these regimes have not been applied, and the relevant tax reporting forms (TNFs) are not available. In this regard, taxpayers who have decided to terminate their activities between January 1 and February 28, 2026, must perform the following actions.1. Submit tax reports Submit a "Regular" tax return - for the 4th quarter of 2025, or - for the 2nd half of 2025 (depending on the previously applied special tax regime). 2. Submission of a notification on the applicable tax regime Submit a notification on the applicable taxation regime with a note in the 2nd section: - on the transition: "A to the Tax Code on the basis of a simplified declaration" or "C to the generally established procedure". - for the reason: "A voluntary decision-making." The start date of the selected mode will be January 1, 2026. 3. Implementation of the termination procedure After submitting the notification, you must: - submit a tax application for termination of business; - submit liquidation tax reports: - for the first half of 2026 – when applying the SNR on the basis of a simplified declaration (UD) (form 910.00) or - for the 1st quarter of 2026 (or for 2026) – when applying the generally established procedure; - if necessary, submit other documents required by law for termination of activities.Important In the absence of a timely notification of the applicable taxation regime, a tax application for termination of business will not be accepted. In this case, the system will generate the following message: "To terminate your business, you need to submit a notice of the applicable tax regime with a note in the 2nd section." on the basis of a simplified declaration ” or “With. according to the generally established procedure ” for the reason “ of A. voluntary decision-making.” After that, you have the right to terminate your activities."   Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1137589?lang=kk

Toktarkhanov Yerzhan Kalimbekovich, Head of the Department 01/14/2026, 10.30 a.m.-11.30 a.m. 01/28/2026, 10.30 a.m.-11.30 a.m. 02/11/2026, 10.30 a.m.-11.30 a.m. 02/25/2026, 10.30 a.m.-11.30 a.m. 03/11/2026, 10.30 a.m.-11.30 a.m. Pavlodar, 80 Generala Dyusenova St., Reception Center for citizens, 1st floor 8 (7182) 32-13-59Akhmetbekov Kanat Muratovich, Deputy Head of the Department Friday, 15.00-17.00 , Pavlodar, Astana str., 57, office 600 8 (7182) 53-59-00Beisenov Marat Zhumazhanovich, Deputy Head of the Department Thursday, 15.00-17.00 , Pavlodar, Astana str., 57, office 600 8 (7182) 53-59-00Minaimbekov Rysbek Minaimbekovich, Deputy Head of the Department Wednesday, 15.00-17.00 hours Pavlodar, Astana str., 57, office 310 8 (7182) 32-07-98Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1137590?lang=kk