From January 1, 2026, in accordance with the changes made to the Budget Code of the Republic of Kazakhstan, as part of a phased increase in the financial independence of local budgets, the procedure for distributing tax revenues has been changed.

In particular, mineral extraction tax revenues in respect of:

common minerals

groundwater

therapeutic mud (KTPI, PV and LG)

will be credited to the budgets of lower levels.

Namely:

 budgets of the 3rd level (districts and cities of regional significance)

 level 4 budgets (cities of district significance, villages, settlements and rural districts)

This is aimed at strengthening the financial capabilities of the regions and developing local infrastructure.

 Payment procedure:

In accordance with the order of the Minister of Finance of the Republic of Kazakhstan dated April 4, 2025 No. 152,

from January 1, 2026, these payments are credited:

 by budget classification code 105310

Taxpayer responsibilities:

According to Articles 788 and 789 of the Tax Code of the Republic of Kazakhstan:

Submission of declaration

- not later than the 15th day of the second month following the reporting period

Payment of tax

- not later than the 25th day of the second month following the reporting period

Also, in accordance with the Tax Code, the location of the taxpayer is the address of its permanent governing body registered in the Republic of Kazakhstan.

Source : https://www.gov.kz/memleket/entities/kgd-akmola/press/news/details/1195819?lang=kk