Amendments to the Tax Code effective July 1, 2026
Starting from July 1, 2026, separate amendments will be introduced into the Tax Code of the Republic of Kazakhstan.
The amendments are mostly editorial and terminological in nature. They are aimed at clarifying the wording, bringing the terms in line with the current legislation and uniform application of the norms of the Code.
In particular, it provides
for the replacement of certain terms in the text of the Code.;
clarification of legal formulations;
bringing the spelling of the national currency to the "tenge" form;
adjustment of standards due to changes in legislation;
the introduction of certain provisions of the tax administration.
In addition, starting from July 1, 2026, Article 189 of the Tax Code will enter into force, providing for the procedure for applying temporary restrictions on departure from the Republic of Kazakhstan in respect of the first head of a legal entity, an individual entrepreneur and a person engaged in private practice, if there are grounds established by law.
The Department of State Revenue for Kostanay region reminds that it is important for taxpayers to monitor changes in tax legislation in a timely manner and fulfill tax obligations on time.
Up-to-date information is posted on the official resources of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.
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Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1241920?lang=ru