According to paragraph 2 of Article 342 of the Tax Code, in force until January 1, 2026, an individual applies tax deductions.:

1) in the form of mandatory pension contributions, contributions to compulsory social health insurance, standard deductions, for large families - from the tax agent;

2) in the form of mandatory pension contributions, contributions to compulsory social health insurance, standard deductions, for large families - independently if not applied by a tax agent;

3) not specified in subparagraph 1) of this paragraph - independently.

At the same time, paragraph 3 of Article 342 of the Tax Code establishes the maximum amount of the total amount of tax deduction for large families and other deductions applied in a calendar year by both a tax agent and an individual independently, should not exceed 564 times the monthly calculation index.

Thus, according to Articles 347, 349, 351 of the Tax Code, tax deductions for a large family, for education, and for remuneration are applied if there are supporting documents.

According to the Rules for drawing up a declaration of income and property of an individual (hereinafter referred to as the Rules) (f.270.00), approved by Order No. 927 of the Minister of Finance of the Republic of Kazakhstan dated September 13, 2021, Appendix No. 2 "Requirements for offsetting and refunding the amount of excess in the personal income tax" is being filled in. 

Appendix 2, "Requirements for offsetting and refunding the excess amount of the personal income tax", is filled in if line 8B is marked in the Declaration.

In section B, "The requirement to offset the excess of the IPN in the amount of:" the taxpayer requesting acceptance of the excess of the IPN indicates the amount of excess.

In section C, "The requirement to refund the excess of the personal income tax", the taxpayer wishing to refund the amount of the excess of the personal income tax.

Thus, in order for an individual to independently apply the deduction for tuition, for a large family, for remuneration, it is necessary to provide a declaration of income and property (f.270.00) indicating the requirement for offsetting and refunding the amount of excess individual income tax for 2025. Due to the lack of technical capability, the supporting documents must be sent by a cover letter., 

 Additionally, we inform you that work is underway to amend the information system of state revenue authorities to attach supporting documents on deductions.

 According to paragraph 1 of Article 847 of the Tax Code on the transitional provision on the procedure for offsetting and (or) refunding an individual's excess of individual income tax in the event of an excess of individual income tax in the income and property declaration for 2025 or in the additional income and property declaration for 2025 (hereinafter for the purposes of this article – declaration) has the right, after conducting a reconciliation carried out by the tax authority in accordance with the procedure established by this article, to set off and (or) refund such excess for individual income tax in accordance with the procedure and terms established by this article.

By paragraph 3 of Article 847 of the Tax Code, reconciliation for individual income tax is a procedure conducted by a tax authority in order to confirm the amount of excess for individual income tax declared in the declaration. During the reconciliation, the following are performed:

1) comparison of the information reflected in the income and property declaration with the data of tax agents and authorized persons;

2) confirmation of the validity of the application of tax deductions and the amounts of expenses recognized as tax deductions;

3) confirmation of the amount of excess of individual income tax declared for offset and (or) refund.

At the same time, according to paragraph 11 of Article 847 of the Tax Code, the refund of the excess amount of individual income tax to an individual is made if the tax agent has no tax arrears on individual income tax for 2025.

The offset and (or) refund of the excess amount for individual income tax of an individual is made no later than September 15 of the year following the year of submission of the income and property declaration.

 On the second question

By the Law of the Republic of Kazakhstan "On Amendments and Additions to the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code) and the Laws of the Republic of Kazakhstan on its Implementation" dated July 15, 2025 No. 208-VIII (hereinafter referred to as the Law dated July 15, 2025), from 1 On January 1, 2025, amendments and additions were made to the Tax Code, which was in force until December 31, 2025, to determine the taxable income of persons engaged in private practice (hereinafter referred to as the PPP).

Thus, paragraph 1 of Article 781 of the Tax Code, effective until December 31, 2025, stipulates that this article establishes transitional provisions for calculating, withholding and paying individual income tax (IIT) on taxable income at the source of payment and taxable income of persons engaged in private practice for the period from January 1, 2025 to the last day. the month in which the Law of July 15, 2025 was put into effect.

Thus, Article 2 of the Law of July 15, 2025 provides for its entry into force after sixty calendar days after the date of its first official publication, with the exception of the norms provided for in subparagraphs 1)-6) of this article (officially published on July 16, 2025 in the newspapers Egemen Kazakhstan No. 132 (31112) and Kazakhstanskaya Pravda No. 132 (30510)).

Based on the above, for 2025, the amount of taxable income of a person engaged in private practice, from which the personal income tax is calculated, is determined taking into account professional deductions established by Article 364 of the Tax Code, income adjustments provided for in Article 341 of the Tax Code, and tax deductions specified in paragraph 1 of Article 342 of the Tax Code. 

According to the Rules for drawing up a declaration of income and property of an individual, private entrepreneurs are required to reflect income from such activities.:

in Form 270.03 (Appendix 3), "Information on the income of a person engaged in private practice."

Due to the absence of the column "Professional deduction" in Form 270.03 (Appendix 3), the personal pension is required in form 270.03 (Appendix 3) in section B. "To be filled in by a private notary, bailiff, lawyer, professional mediator", reflect:

in column B, "Total income from the implementation of activities" - the monthly amount of income from the implementation of professional activities;

in column C, "Total amount of personal income tax payable to the budget" - the amount of personal income tax calculated and actually paid, taking into account all applied deductions and adjustments made during the reporting year (including professional deductions)

in Form 270.01 (Appendix 1), for the specification of income subject to self-taxation and the reflection of the PPP of the applied deductions in section B, the following are indicated:

in line B. 7, "Other income received from a person who is not a tax agent (not listed in lines 1-6 of section B)" is the income of the Emergency Fund;

in line F.1, "standard tax deductions" ;

in line F.2 "other tax deductions" - other and professional deductions;

in line E.1, "Income adjustment, including:" - income adjustment in accordance with Article 341 of the Tax Code.

In order to correctly calculate the tax liabilities of the PPP, appropriate technical improvements to the information system are currently being made, and a comparison of forms 270.01 and 270.03 has been implemented.

The amount of the calculated income tax on line H of Form 270.01 (Appendix 1) is reduced by the amount from column C of Form 270.03 (Appendix 3).

At the same time, according to paragraph 1 of Article 417 of the Tax Code, as amended on January 1, 2026, the declaration of income and property is submitted at the place of residence (stay) no later than September 15 of the year following the reporting calendar year.

Source : https://www.gov.kz/memleket/entities/kgd-sko/press/news/details/1223644?lang=ru