The Department of state affairs for Mangistau region informs that on July 1, 2026, the new Constitution of the Republic of Kazakhstan will be adopted by the republican referendum on March 15, 2026. This Basic Law is an important stage in the development of our state as democratic, legal and social, where the highest value of people, their rights and freedoms remains.
The new Constitution is the final law for further improvement of tax and customs administration, ensuring economic stability and improving the welfare of citizens.

Key points, which have knowledge for the tax and budget spheres

The new Constitution imposes a number of fundamental norms, which apply to the formation and execution of the state budget:
- Compliance with the legislation of the Republic of Kazakhstan (Article 35): compliance with the legislation of the Republic of Kazakhstan with the legislation of the Republic of Kazakhstan, the legislation of the Republic of Kazakhstan, the legislation of the Republic of Kazakhstan, the law of the Republic of Kazakhstan, the law of the Republic of Kazakhstan, the law of the Republic of Kazakhstan, the law of the Republic of Kazakhstan, the law of the Republic of Kazakhstan, the law of the Republic of Kazakhstan, the law of the Republic of Kazakhstan, the law of the Republic of Kazakhstan, the law of the Republic of Kazakhstan, the law of the Republic of Kazakhstan, the law of the Republic of Kazakhstan, the law of the Republic of Kazakhstan, the law of the Republic of Kazakhstan, the law of the Republic of Kazakhstan, the law of the Republic of Kazakhstan. This follows the principle of the law of independence and the law of ravenstaff.
- Full representation of the representative body: the single Parliament — Kurultai — will be able to implement the Republican budget, introduce changes and improve state revenues and budgets. This strengthens the role of people's representatives in the control of state finances.
- Protection of property and economic development: the Constitution guarantees protection and protection of all forms of property. The possibility of special legal regimes for increased economic development of the regions, including specificity in the financial sphere, has been envisaged.
- Principles of "healthy Kazakhstan": the emphasis on human capital, innovation, ecology and social state creates conditions for transparent and effective use of budget funds for the benefit of the people.

This is known for oil producers and business

The new Constitution does not contain current tax rates and procedures that are regulated by the tax code of the Republic of Kazakhstan. One of them strengthens the right stability:
- Guarantees the presumption of tax policy.
- Increases responsibility for its own and full performance of tax obligations.
- Supports measures for digitalization and improvement of the administration (electronic services of state bodies, horizontal monitoring, service delivery to suppliers).
The new constitution — this is a general document that defines our rights and obligations. Its main task is to develop regions, build schools and cities, support infrastructure and social programs.

An important stage in the development of our state

The Department of state revenues of the Mangystau region informs that the new Constitution of the Republic of Kazakhstan, adopted at the republican referendum on March 15, 2026, will enter into force on July 1, 2026. This Basic Law represents an important stage in the democratic, legal and social development of our state, where a person, his rights and freedoms remain the highest value.
The new Constitution is a solid legal basis for further improvement of tax and customs administration, ensuring economic stability and improving the well – being of citizens.

Key provisions of importance for the tax and budget sphere

The new Constitution establishes a number of fundamental norms that have a direct impact on the formation and implementation of the state budget:
-Duty to pay taxes (Article 35): payment of legally established taxes, fees and other mandatory payments remains the duty and duty of each person. It reflects the principle of the rule of law and the equality of all before it.
– Powers of the representative body: the unicameral parliament — the constituent entity-approves the Republican budget, makes changes to it and establishes state taxes and fees. This strengthens the role of people's representatives in controlling public finances.
- Property protection and economic development: the Constitution guarantees the recognition and equal protection of all types of property. The possibility of special legal regimes is provided for the accelerated economic development of the regions, including features in the field of Finance.
- Principles of "fair Kazakhstan": emphasis on human capital, innovation, ecology and the social state create conditions for the transparent and efficient use of budget funds for the benefit of the population.

What does this mean for taxpayers and businesses

The new Constitution does not directly change the current tax rates and procedures — they are regulated by the tax code of the Republic of Kazakhstan. However, it strengthens legal stability:
- Guarantees the predictability of tax policy.
- Strengthens responsibility for the timely and complete fulfillment of tax obligations.
- Supports measures to digitalize and simplify administration (electronic services of state revenue bodies, horizontal monitoring, service approach to taxpayers).
The new Constitution is a common document that establishes our rights and obligations. Timely payment of taxes is a direct contribution to the development of Regions, the construction of schools and hospitals, the maintenance of infrastructure and social programs.

(Non-specific transition)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1237580?lang=ru