In accordance with subparagraph 5) of Article 9 of the Code of the Republic of Kazakhstan, charitable assistance is property provided free of charge, including:

in the form of sponsorship;
in the form of social support for an individual;
to an individual who suffered as a result of an emergency;
a non-profit organization to support its statutory activities;
organizations operating in the social sphere;
a specialized organization of persons with disabilities in accordance with the Social Code of the Republic of Kazakhstan.
According to article 371 of the Code, the income of an individual includes all types of income received (to be received) both in the Republic of Kazakhstan and abroad during the tax period, including income:

taxable at-source payments;
subject to independent taxation by an individual.
According to subparagraph 3 of paragraph 2 of Article 371 of the Code, income in the form of gratuitously received property is included in the annual income of an individual.

At the same time, in accordance with Article 433 of the Code, income in the form of gratuitously received property, which is subject to taxation at the source of payment, is reduced by the value of property received in the form of charitable and sponsorship assistance.

Thus, property (including monetary funds) provided to an individual as part of charitable or sponsorship assistance is not subject to individual income tax and social payments, regardless of whether there is an employment relationship with the organization providing such assistance.

Source : https://www.gov.kz/memleket/entities/kgd-sko/press/news/details/1222538?lang=kk