In accordance with paragraph 15 of Article 56 of the Tax Code of the Republic of Kazakhstan, participants of the Astana International Financial Centre (hereinafter – the AIFC) holding a license to carry out activities for managing a debt-based crowdfunding platform shall submit to the state revenue authorities information on agreements concluded on the crowdfunding platform, as well as on remuneration paid to residents and non-residents.

      This amendment has been introduced in order to simplify the procedure for completing the declaration of income and property, as the relevant information is not subject to independent disclosure by individuals in their tax reporting.

      The information shall be submitted on an annual basis no later than the 25th day of the second month following the reporting year, in accordance with the form and procedure approved by Order No. 697 of the Minister of Finance of the Republic of Kazakhstan dated 12 November 2025.

      Thus, the purpose of this amendment is to relieve declarants of the obligation to reflect the above-mentioned information in the declaration of income and property, as well as to ensure the possibility for the state revenue authorities to conduct timely desk (camераль) tax audits.

Source : https://www.gov.kz/memleket/entities/kgd/press/news/details/1128791?lang=kk