According to the Article 403 of the Tax Code, the basic tax deduction is 30 MCI for each calendar month. At the same time, the total deduction amount for a calendar year cannot exceed 360 MCI.

If in a particular month the taxable income is less than 30 MCI and part of the deduction is not used, the tax agent does not transfer the unused amount to subsequent months. That is, the 30 MCI deduction is applied strictly within the corresponding calendar month.

At the same time, paragraph 2 of Article 409 of the Tax Code provides an individual with the opportunity to independently take into account the unused amount of the tax deduction, up to a maximum of 360 MCI per calendar year, when declaring that is, when having income that the individual taxes independently (for example, property income and other income received not from a tax agent).

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1301668?lang=ru