The income of a non-profit organization not specified in paragraph 1.329 of the article is subject to taxation in accordance with the generally established procedure.

In this case, the amount of expenses of a non-profit organization to be deducted is determined in one of the following ways::

-based on the share of income not specified in the second part of paragraph 1.329 of the article in the total amount of income of a non-profit organization;

-based on tax accounting data, which provides for separate accounting of expenses incurred from the income specified in the second part of paragraph 1.329 of the article, and expenses incurred from other income.

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1221247?lang=kk