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