On October 2 of this year, a seminar was held for business representatives of the Ayyrtau district on the application of the norms of the new Tax Code of the Republic of Kazakhstan.
The event was chaired by the head of the Department of State Revenue for the North Kazakhstan region, A. Zhakanov. The seminar was attended by representatives of large agricultural enterprises of the region, as well as medium and small businesses.
During the meeting, the participants were informed about the main changes in tax legislation, including new rules on corporate income tax, value added tax, individual income tax, as well as issues of conducting tax audits, the functioning of the risk management system and other relevant issues.
Special attention was paid to the practical situations that entrepreneurs face in their daily activities.
In particular, the seminar participants asked questions:
• on determining the increase in value when an individual sells an apartment received as a result of privatization from the akimat, and the applicable rate in 2026;
• on the procedure for calculating personal income tax from one-time payments, including dividends to shareholders, in 2026;
• the need to reflect through the KKM the amount received through the POS terminal;
• about the barcode scanning procedure when receiving beer in kegs — upon receipt of the product or immediately before its sale;
• the timing of the confirmation and withdrawal of tobacco products from the information system of labeling and traceability of goods;
• on determining the date of completion of sales turnover for VAT purposes when working with contractors with state participation, when confirmation of the ATS and ESF is made after passing internal procedures for approving and approving documents in the public procurement system;
• on the procedure for reflecting VAT, which is taken into account for the turnover of the last quarter, if the ESF is issued in the current tax period;
• about the specifics of pre-filling out the TNF for VAT when issuing a corrected ESF in the current tax period;
• on the procedure for the taxpayer's actions in case of receiving a notification when discrepancies are identified, when the supplier has not reflected sales turnover in the TNF, despite the issued ESF and the acceptance of VAT by the buyer.
The speakers were employees of the Department of State Revenue for the North Kazakhstan region, who answered the questions in detail and explained the procedure for applying the relevant norms of tax legislation in practice.
In addition, the participants discussed further prospects for the digitalization of tax administration, the development of digital VAT, the possibility of using a chatbot and other modern electronic services aimed at improving the convenience of business interaction with state revenue authorities.
At the end of the meeting, business representatives had the opportunity to directly discuss problematic situations with the Department's specialists.

Source : https://www.gov.kz/memleket/entities/kgd-sko/press/news/details/1303901?lang=ru