The Law of the Republic of Kazakhstan dated July 15, 2025 No. 208-VIII amended and supplemented the provisions of the current Tax Code.
Some of them will enter into force on September 15, 2025.
Internet platform operators are recognized as tax agents.
The responsibilities of the operator of Internet platforms have been expanded:
Internet platform operators who do not pay for services rendered or work performed through the Internet platform are required to provide the tax authorities with information about persons registered on the Internet platform who provide services to customers or perform work for customers using the Internet platform in accordance with the procedure and deadlines established by the authorized body.
Second-tier banks were required to provide the tax authority with information on an individual who has an obligation to submit declarations on assets and liabilities, income and property.:
- about the availability of bank accounts and their numbers, about the remaining money in these accounts,
- on the movement of money in the individual's bank accounts in connection with the acquisition of property worth more than 20,000 times the MCI during a calendar year.
Tax authorities are allowed to use biometric identification in the information systems of tax authorities in tax administration.
A new norm in the control of excisable goods:
In the retail sale of goods subject to mandatory labeling, accounting for transactions through cash registers with the function of recording and (or) transmitting data is carried out solely by reading the means of identification applied to the goods.
An amendment has been introduced, according to which the cooperative of apartment owners (non-residential premises) is classified as a non-profit organization.
A registration fee and rates for state registration (re-registration) of associations of owners of property of an apartment building and a cooperative by owners of apartments (non-residential premises) have been introduced

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1066599?lang=kk