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Taxation of income of non–resident legal entities in the Republic of Kazakhstan 14.05.2026
The Department of State Revenue for the Mangystau region informs about the taxation procedure for income of non-residents who receive income from sources in the Republic of Kazakhstan.In accordance with paragraph 2 of Article 221 of the Tax Code of the Republic of Kazakhstan, non-residents are required to pay taxes on income received from sources in Kazakhstan in accordance with the procedure established by tax legislation.The list of income of non-residents related to income from sources in the Republic of Kazakhstan is defined by Article 679 of the Tax Code.If the activity of a non–resident legal entity in the territory of Kazakhstan does not lead to the formation of a permanent establishment, taxation of such income is carried out in accordance with the provisions of Chapter 72 of the Tax Code.According to Article 683 of the Tax Code, the income of such non-residents is subject to corporate income tax at the source of payment without deductions.The calculation, withholding and transfer of taxes is carried out by a tax agent by applying the rates provided for in Article 682 of the Tax Code.Tax deduction is performed:– no later than the day of payment of income on accrued and actually paid income;– no later than the deadline for submitting a corporate income tax return on accrued but unpaid deductible income.The tax agent is obliged to transfer the withheld tax:– on accrued and paid income no later than 25 calendar days after the end of the month in which the payment was made;– for accrued but unpaid income deducted no later than 10 calendar days after the deadline for submitting the declaration on the CPN;– upon payment of an advance (prepayment) no later than 25 calendar days after the end of the month in which the non-resident's income was accrued within the amount of the advance;– upon delivery of goods, performance of works or provision of services no later than 25 calendar days after the end of the month of accrual of non-resident income within the amount of the corresponding obligations.For certain types of income provided for in subparagraph 39) of paragraph 1 of Article 679 of the Tax Code, there are special payment deadlines established by Article 684 of the Tax Code.The tax agent is required to submit a calculation of the CIT withheld from the source of payment from the income of a non-resident within the following time limits:– for the first, second and third quarters no later than the 15th of the second month following the reporting quarter;– for the fourth quarter no later than March 31 of the year following the reporting tax period.In addition, non-residents who carry out activities in the Republic of Kazakhstan through a structural unit that does not lead to the formation of a permanent establishment are required to submit a CIT declaration at their location within the time limits provided for in Article 359 of the Tax Code.(unofficial translation)Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1220500?lang=kk
New Functionality in the ISNA Taxpayer Cabinet for Taxpayers 14.05.2026
Dear Taxpayers,In order to implement the provisions of paragraph 2 of Article 115 of the Tax Code of the Republic of Kazakhstan, a new functionality has been launched in the Taxpayer Cabinet of the Information System of Tax Administration (ISNA Taxpayer Cabinet), allowing taxpayers to specify the tax reporting forms subject to submission.Taxpayers (except individuals) are required to specify the tax reporting forms subject to submission in the “Submitted Tax Reporting Forms” service.If regular/initial tax reporting is not submitted within the deadlines established by tax legislation, the information system of the tax authorities will automatically generate tax reporting with zero indicators after the submission deadline expires.At the same time, if a taxpayer has taxable objects and (or) objects related to taxation, they are required to submit additional tax reporting to the automatically generated tax reporting for the respective tax period.The generation of automatic tax reporting will begin from the first tax period of 2026.Instructions for using the functionality are available in the section: Help – Reference Information.To access the new ISNA Taxpayer Cabinet, please follow the link:https://knp.kgd.gov.kzIf you have any questions, you may contact the support service via email:knpsd@ecc.kzSource : https://www.gov.kz/memleket/entities/kgd-almaty/press/news/details/1219598?lang=kk
Republican Conference "Chess in Education: introduction to elementary grades" 14.05.2026
On May 13, 2026, the East Kazakhstan Regional Scientific and Methodological Center for Informatization and Educational Development "Örken", in collaboration with the Kazakhstan Chess Federation, held a national conference on the topic "Chess in Education: Implementation in Primary Grades" at the S. Lastayev Secondary School in the Katon-Karagai district.The main goal was to discuss the interim results of implementing chess into the school curriculum and to consider methods for developing students':– critical thinking;– logical abilities;– emotional intelligence.The key feature of the conference was its focus on practice and real-world experience. The event was attended by methodologists from district and city education departments, school principals, deputy principals for primary grades, and primary school teachers. Primary school teachers showed particular activity: they shared their experiences, asked questions, and discussed ways to integrate chess into the educational process.In addition:programs for teacher training and retraining were presented;the impact of chess on STEM disciplines was discussed at a scientific level.This conference became a platform focused more on concrete practice than on theory and demonstrated effective ways to integrate chess into the education system.Following the conference, participants expressed their readiness to implement the "Basics of Chess" program in their schools.Source : https://www.gov.kz/memleket/entities/vko-bilim/press/news/details/1219556?lang=kk
The methodologists met with a trainer from InterPress Distribution 14.05.2026
On May 13, 2026, the East Kazakhstan Regional Scientific and Methodological Center for Informatization and Development of Education "Örken" of the Education Department of the East Kazakhstan Region held a regional seminar for heads of methodological offices, English language methodologists, and specialists in book funds from districts and cities of the region.The purpose of the event was to provide methodological support to teachers and to introduce them to modern innovative approaches in the field of teaching English.As part of the seminar, trainer from InterPress Distribution company, Nurzhan Maralovich Sirimbetov, presented modern approaches to the harmonious combination of theory and practice, effective educational methodologies, and pedagogical experience in the field of teaching English.During the event, participants were introduced to interactive teaching methods, specialized digital tools, as well as modern educational platforms and resources aimed at increasing the effectiveness of English language teaching. The seminar was held in an atmosphere of active professional interaction and experience exchange.Following the seminar, feedback was organized with the participants. All attendees were awarded certificates and commemorative gifts from the organizers.The event was attended by about 30 English language methodologists from districts and cities of the region.Source : https://www.gov.kz/memleket/entities/vko-bilim/press/news/details/1219565?lang=kk
Republican forum "Taza Kazakhstan – Taza Bulak" 14.05.2026
The republican forum "Taza Kazakhstan - Taza Bulak" was held in the city of Arkalyk. The organizer of the large-scale event was the Y. Altynsarin Arkalyk Pedagogical University. The forum was attended by representatives of the Ministry of Science and Higher Education of the Republic of Kazakhstan, vice-rectors for educational work, heads of relevant departments of the country's universities, as well as representatives of youth organizations.The grand opening of the forum took place at the city Palace of Culture. The event began with the performance of the National Anthem of the Republic of Kazakhstan, after which participants were shown a special video dedicated to the history and modern activities of the university.Welcoming speeches were delivered by Deputy Akim of Arkalyk city Abzal Tashimov, Deputy Chairman of the Committee for Higher and Postgraduate Education of the Ministry of Science and Higher Education of the Republic of Kazakhstan Akerke Abylaykhan, and Rector of the University Talgat Yeshzhanov. In their speeches, they emphasized the importance of the "Taza Kazakhstan" environmental program, implemented on the initiative of the President of the Republic of Kazakhstan Kassym-Jomart Tokayev.During the plenary session, substantive reports were heard on issues of environmental culture, youth education, promotion of spiritual values, and development of social responsibility.Deputy Director of the Department of Social and Civic Development at L.N. Gumilyov Eurasian National University, Candidate of Legal Sciences Erkebulan Nugumanov noted the special role of such events in educating the younger generation.As part of the forum, participants who contributed to the development of science, education, and public initiatives were awarded letters of appreciation from the city akim and the university rector.Also, the renowned master of applied arts, local historian, and honorary citizen of Arkalyk Shoptibay Baidildauyly blessed the youth and shared instructive thoughts on the unity of the people and the upbringing of the younger generation.After the plenary session, the forum guests visited the university's new academic building and familiarized themselves with the infrastructure and material-technical base of the educational institution.The republican forum "Taza Kazakhstan - Taza Bulak" became an important public platform aimed at shaping environmental culture, increasing the civic responsibility of youth, and promoting national values.Source : https://www.gov.kz/memleket/entities/kostanay/press/news/details/1219545?lang=kk
Kazakhstan Presents Peace Carpet "Road of Peace" at WIPO International Symposium 14.05.2026
Geneva, 11 May 2026 – At the headquarters of the World Intellectual Property Organization (WIPO), within the framework of the International Symposium "Women and Intellectual Property", a presentation of the cultural project of the Republic of Kazakhstan – the Peace Carpet "Road of Peace" – took place. The Symposium brought together predominantly women leaders, experts and innovators from around the world.The project, implemented by the International Academy of Craftsmen "Altyn Orda" under the leadership of Yryza Tursynzada, was presented by Ambassador Kairat Torebayev, Permanent Representative of the Republic of Kazakhstan to the WTO and other international economic organizations.The Symposium served as an important platform for discussing the role of women in innovation, intellectual property and the creative economy. Participants paid particular attention to supporting women inventors and entrepreneurs, developing inclusive policies and expanding access to knowledge and technologies.The presentation of the Peace Carpet generated special interest. In his address, Ambassador Torebayev noted that this is not merely a work of art but a symbol of the unity of cultures and peoples. Today the carpet exceeds 70 metres in length and continues to grow thanks to the participation of craftspeople from different countries. Each of its fragments reflects the unique traditions and history of different peoples."The Peace Carpet 'Road of Peace' is a symbol of peace, mutual understanding and cultural diversity. It unites people through art," Ambassador Torebayev emphasized.In recognition of WIPO's contribution to the development of innovation and the support of women, one of the new fragments of the carpet will be dedicated to this organization.The presentation of the project organically complemented the agenda of the Symposium, highlighting the significant role of women in shaping the modern knowledge economy. Support for women in the field of intellectual property is regarded as an important factor of sustainable development and equal opportunity.Kazakhstan reaffirmed its commitment to developing international cooperation in the field of intellectual property, culture and creative industries. Source : https://www.gov.kz/memleket/entities/mfa-wto/press/news/details/1219496?lang=kk
A round table was held on the topic “Eliminating corruption is the main goal of a rule-of-law state.” 14.05.2026
The Intellectual Property Rights Department of the North Kazakhstan Department of Justice held a roundtable discussion on "Eliminating Corruption—the Main Goal of the Rule of Law" for employees of the Civil Status Registration Department of the North Kazakhstan Region branch of the State Corporation "Government for Citizens." The roundtable explained methods and techniques for combating corruption. Participants received answers to all their questions.Source : https://www.gov.kz/memleket/entities/adilet-sko/press/news/details/1219501?lang=kk
Kazakhstan elected as Vice-Chair of the ICESCO Executive Council 14.05.2026
Ambassador of Kazakhstan to Morocco and Permanent Representative of Kazakhstan to the Islamic World Educational, Scientific and Cultural Organization (ICESCO), H.E. Mrs. Saulekul Sailaukyzy, participated in the 46th session of the ICESCO Executive Council, held on 6 May 2026 at the Organization's headquarters in Rabat.The session was conducted in a hybrid format with the participation of 44 representatives from 53 Member States. The working sessions covered activity reports of ICESCO's sectors, divisions, and specialized centers, and featured discussions on the Organization's Draft Strategic Plan 2026-2029, which integrates the Sustainable Development Goals into ICESCO's institutional framework.ICESCO Director-General H.E. Dr. Salim Al-Malik highlighted the Organization's continued commitment to reform and modernization, noting that the Organization has recently obtained around fifteen accreditations and certifications across various fields. He further pointed out that the forthcoming session will see the development of a strategy that goes beyond phased planning to anticipate post-2030 requirements.The Kazakh delegation, in turn, took an active part in the discussion of key agenda items, articulating the country's positions on the advancement of cooperation in the fields of education, science, and culture across the Islamic world.Particular attention was given to the request of Turkmenistan to join the Organization as an Observer State. Elections were also held for the new Chair of the Executive Council, members of the Council Bureau, and the Financial Control Committee.As an outcome of the session, Kazakhstan was elected as Vice-Chair of the ICESCO Executive Council. This reflects the high level of confidence that the Organization's Member States place in the Kazakh side, and reaffirms Astana's active role in advancing multilateral cooperation in the fields of education, science, and culture.  Source : https://www.gov.kz/memleket/entities/mfa-rabat/press/news/details/1219454?lang=kk
Republic of Kazakhstan and Democratic Republic of the Congo Strengthen Trade and Economic Ties 13.05.2026
On May 13, 2026, with the support of the Embassy of Kazakhstan in Ethiopia was held a round table in an online format between representatives of the Ministry of National Economy of the Republic of Kazakhstan and the Ministry of Commerce of the Democratic Republic of the Congo. The event was organized as part of follow-up actions towards the implementation of agreements reached during state visit of H.E. Felix Tshisekedi, President of the DRC to Kazakhstan in September 2025.Participants of the round table noted the importance of holding this first meeting at the level of government agencies to give impetus to bilateral trade and economic relations.During the meetings, perspectives of cooperation in the fields of transport logistics, digital technologies, artificial intelligence, as well as energy and industrial cooperation were discussed.As outcome of the meeting, participants agreed to continue consultations, organize an official visit of a Congolese delegation to Astana, and ensure their participation in events to be held on the sidelines of international fora organized in Kazakhstan.Participants of the meeting confirmed their readiness to further increase trade level and implement joint investment projects.Source : https://www.gov.kz/memleket/entities/mfa-addis-ababa/press/news/details/1219450?lang=kk
An Open Lecture on “Yassawi’s Teachings and Moral Values” Was Held 13.05.2026
On May 13, an open lecture titled “Yassawi’s Teachings and Moral Values” was held at the Central Library named after S. Seifullin with the aim of promoting the life and works of the spiritual leader of the Turkic world, thinker, and poet Khoja Ahmed Yasawi.During the event, a presentation of the book exhibition titled “The Light of Spirituality – The World of Yassawi” was organized, and a video presentation called “Yassawi’s Legacy – The Foundation of Eternal Education” was shown. History teacher of Secondary School-Gymnasium No. 27, Muksipa Ayazhan Nurkhatkyzy, and history teacher of Avicenna College, Zhunissov Mazhiken Adamovich, delivered meaningful reports on the educational significance of Yassawi’s teachings and shared their thoughts with the students. Students of Avicenna Medical College of Taldykorgan took part in the event.In addition, a Q&A session titled “Mind Warm-up: One Step Toward Wisdom” was organized, where participants actively engaged in discussion.At the end of the lecture, the importance of promoting such noble qualities as humanity, spirituality, and honesty was emphasized, and the event concluded on an inspiring note.  Source : https://www.gov.kz/memleket/entities/zhetysu-archive/press/news/details/1219224?lang=kk
On January 16, 2026, the Law on Amendments and Additions to Certain Legislative Acts of the Republic of Kazakhstan on Regulation and development of the financial market, communications industry and Bankruptcy was signed. 13.05.2026
On January 16, 2026, the Law on Amendments and Additions to Certain Legislative Acts of the Republic of Kazakhstan on Regulation and development of the financial market, communications industry and Bankruptcy was signed.This law provides for amendments to the Law of the Republic of Kazakhstan "on Restoration of Solvency and Bankruptcy of Citizens of the Republic of Kazakhstan" (hereinafter referred to as the Law).What has changed and what procedures👇The law provides for 3 procedures:, out - of - court bankruptcy, bankruptcy through the court🔹 restoration of solvencyBankruptcy and out-of-court bankruptcyThe application is submitted through the eGov or eGov mobile portal. Appeals are considered by the state revenue authorities.Applies only to the following debts:bankskar microfinance organizationscall collectorsConditions:✔️ debt does not exceed 1600 MCI (≈ 6.9 million))✔️ Unpaid for more than 12 months✔️ lack of registered propertySpecial cases:🔸 6 months of TSA-the non-payment period is not taken into accountIf the debt has not been repaid for more than 5 years, the contracts do not applyImportant:- pawns are not included in this ceremony— if the debt exceeds 5 years-the procedure can be completed in just 1 month, Bankruptcy through the courtThe application is submitted to the court at the place of residence.Applies to all debts, except for the following debts:al alimonyzian harm caused to life and healthkylmystyk criminal damagekeybir some payments to the budgetConditions:✔️ debt is above 1600 MCI✔️ Not paid for more than 12 months✔️ the presence or absence of propertyIf there is no property , the loan amount does not matter .What you need to know:💼 the property is being sold at auctionzhalgyz secluded refuge:- if available as collateral → can be obtained- no deposit → can not be withdrawnA financial manager is appointed for tagayindalady (≈1 minimum wage per month)Duration: 6 months (+can be extended for another 6 months)Restrictions:no need to take out a loan. The property cannot be sold.shygug travel abroad is prohibitedConsequences of bankruptcy:Less than 5 years without a loankaita repeated bankruptcy-7 years laterProperty control has been carried out for 3 yearsKalpyna restoration of solvencyThe application is submitted to the court.Condition:the loan does not exceed the value of the property or has a stable incomeWhat can be done:satu sale of part of the propertyI take the rental propertyquick replacement of housing for cheaperSource : https://www.gov.kz/memleket/entities/kgd-karaganda/press/news/details/1219234?lang=kk
Results of public discussions Internal Analysis of Corruption Risks 13.05.2026
The Department of State Revenue in Astana held public discussions on the results of an internal analysis of corruption risks in the Department's activities for the second half of 2025 and the past period of 2026. Participants in the public discussion: the audience of the site: https://astana.kgd.gov.kz/ru , https://www.gov.kz/memleket/entities/kgd-astana , a representative of the community "Club of Successful Accountants" Sandugash Tulegenova. The result of the public discussion: there are no comments, suggestions or comments.Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1219237?lang=kk
About 250 cadets from military technical schools received driving licenses. 13.05.2026
Source : https://www.gov.kz/memleket/entities/mod/press/news/details/1219238?lang=kk
Explanatory work was carried out with the employees of the customs post on issues of anti-corruption restrictions and official ethics. 13.05.2026
Ethics Commissioner of the Department of State Revenue for Astana, A.T. Nurlybekov, conducted explanatory work with employees of the Auezhai-Astana Customs Post on the topic "Anti-corruption restrictions and official ethics of civil servants" in order to strengthen the anti-corruption culture among civil servants.Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1219246?lang=kk
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Source : https://www.gov.kz/memleket/entities/almobl/press/news/details/1219268?lang=kk
Your assistant in determining the legality of the product NAQTY ONIM 13.05.2026
It is important to verify the authenticity of the product before purchasing.In Kazakhstan, this can be done through the NAQTYONIM mobile application — it is enough to scan the Data Matrix and the barcode on the package.It is especially important to check medicines, alcohol, tobacco products and other goods. Security begins with being attentive to what we buy.Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1219275?lang=kk
Weekly public meeting with residents held at the Bostandyk district administration 13.05.2026
On May 26, 2026, the Akim of Bostandyk District of Almaty, A Kaldybekov, held a regular weekly public reception. During the meeting, residents directly raised pressing issues related to urban improvement, road infrastructure, sanitary conditions, ОСI activities, as well as housing, коммунal and social matters. Heads of профиль departments also participated in the reception, allowing the requests to be reviewed promptly and specific response measures to be identified for each issue.Residents raised concerns regarding road repairs, sanitary cleaning of public areas, tree planting and pruning, installation of street lighting, road markings, and ensuring safe traffic conditions near social facilities along Si Sinhai, Serkebayev, Levitan streets and Druzhba lane. Relevant departments were instructed to inspect the areas, organize pothole repairs, install bollards, and address issues related to road markings and additional lighting.Special attention was given to complaints concerning the sanitary condition of abandoned plots belonging to a construction company. Following the meeting, instructions were issued to organize on-site inspections, take administrative measures where necessary, and work with landowners to bring the territories into proper condition.The reception also covered issues related to ОСI activities, heat supply, registration with medical institutions, and provision of rehabilitation equipment. Residents received the necessary explanations within the framework of current legislation, and профиль departments were given corresponding assignments.A separate group of appeals concerned the re-registration of documents for non-residential premises on Masanchi Street within the framework of the city’s gastronomic streets development concept. Relevant departments were instructed to coordinate further work on this matter jointly.The Bostandyk District Akimat will continue the practice of regular meetings with residents aimed at improving feedback mechanisms, ensuring prompt responses to citizens’ appeals, and systematically addressing issues related to urban development.Please note that during the period of major renovation, the Bostandyk District Akimat is temporarily located at 143 Abay Avenue / 112 Radostovets Street. Public receptions are held every Tuesday. To register for an appointment, please call: 394 38 90. Source : https://www.gov.kz/memleket/entities/almaty-bostandyk/press/news/details/1228734?lang=ru
Modernization of the PSC Completed in Beyneu District 13.05.2026
Starting from May 15, 2026, the Public Service Center (PSC), located at 4/5 Kosay Ata Street in the Beyneu District, will begin providing public services in an updated service format.          The State Corporation “Government for Citizens” continuously carries out modernization work in public service centers across the country. As part of this initiative, the material and technical infrastructure of the branch has been fully upgraded, and modern service areas have been introduced to create comfortable conditions for citizens.         It should be noted that the modernized department now provides public services under a new service model. The center has been divided into several functional zones, social services area, documentation area, self-service area, and a ready-document issuance area. The zones are visually separated using color navigation and national ornaments, ensuring convenient orientation for visitors. In addition, the waiting area has been renovated and equipped with comfortable soft seating for visitors.         “This is the third modernized PSC in the Mangystau Region. Previously, modernized public service centers were opened in the Munaily District and the city of Zhanaozen. We will continue our efforts to improve the quality of public services and create comfortable conditions for citizens,” said Aibek Muzbayev, Director of the Mangystau Region branch of the State Corporation.         It is worth noting that more than 70,000 citizens reside in the Beyneu District. The modernized PSC is expected to serve around 300 residents daily.        The modernized PSC operates from Monday to Friday, from 9:00 a.m. to 6:00 p.m. Additional information can be obtained through the unified contact center 1414.Source : https://www.gov.kz/memleket/entities/akimat-munayli/press/news/details/1221044?lang=kk
One of the World’s Largest Islamic Banks Explores Investment Opportunities in Kazakhstan 13.05.2026
Al-Kuwait, May 13, 2026 – the Ambassador of the Republic of Kazakhstan to the State of Kuwait Yerzhan Yelekeyev held a meeting with Chairman of the Board of Directors of Kuwait Finance House (KFH) Hamad Al-Marzouq.During the meeting, the parties discussed prospects for the development of Kazakh-Kuwaiti cooperation in the investment, banking, trade and economic spheres.Particular attention was paid to food security issues. The Ambassador of Kazakhstan highlighted the significant potential of the Republic of Kazakhstan in the agro-industrial sector, including meat production, emphasizing the country’s readiness to contribute to strengthening food security in the State of Kuwait and the wider region. In this context, the parties discussed opportunities for supplying Kazakh agricultural products to the Kuwaiti market, as well as implementing joint investment projects, including the establishment of agro-industrial and livestock farming facilities in Kazakhstan.The Ambassador of Kazakhstan also informed the Kuwaiti side about the implementation of the Alatau City project in Kazakhstan – one of the country’s largest urban development initiatives, envisioned as a modern digital city of accelerated development with advanced innovation and investment infrastructure. In this regard, the Kazakh side announced plans to organize a working visit to the State of Kuwait in autumn this year by a business delegation headed by Deputy Prime Minister of the Republic of Kazakhstan Kanat Bozumbayev in order to present the Alatau City project to representatives of Kuwait’s business and investment community.The Kuwaiti side expressed particular interest in expanding cooperation in the field of food security and stated its intention to explore opportunities for cooperation with Kazakh companies. In addition, representatives of Kuwait Finance House confirmed their interest in developing cooperation with Kazakhstan in the banking sector, including studying the procedures and requirements for obtaining a banking license in Kazakhstan.Founded in 1977, Kuwait Finance House (KFH) is the first Islamic bank in the State of Kuwait and one of the world’s leading Islamic financial institutions. Following its acquisition of Ahli United Bank Group in a deal valued at approximately USD 11.6 billion, KFH became Kuwait’s largest bank, with assets exceeding USD 140 billion and a market capitalization of around USD 47 billion. The Group operates in more than 12 countries, including Türkiye, where one of KFH’s key assets is Kuveyt Türk Participation Bank – one of the country’s largest Islamic banks. KFH is also one of the leading players in the global Islamic bonds (sukuk) market and actively participates in financing major projects in infrastructure, energy, real estate and Islamic investment banking across the Middle East, Europe and Asia. In 2026, KFH successfully issued a USD 1 billion sukuk on the London Stock Exchange.Source : https://www.gov.kz/memleket/entities/mfa-kuveyt/press/news/details/1219172?lang=kk
Question-answer 13.05.2026
Question: When calculating the PIT on income received in a foreign currency, at what rate should the conversion be made in tenge?Answer:  In accordance with paragraph 3 of Article 405 of the Tax Code, income subject to self-taxation that is (to be) received in foreign currency must be converted into the national Kazakhstani currency for reporting purposes, the exchange rate used for this calculation is the arithmetic mean of the official market exchange rate for the calendar year in which the income was received.Pursuant to subparagraph 3) of Article 21 of the Tax Code, the official exchange rate refers to the rate established by the National Bank of the Republic of Kazakhstan in accordance with the Law of the Republic of Kazakhstan "on the National Bank of the Republic of Kazakhstan".Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1221251?lang=kk