The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter referred to as the SRC MF RK), pursuant to paragraph 16 of the assignments of the Chairman of the SRC MF RK following the meeting of the Board of the SRC MF RK, reports the following.In accordance with paragraph 3 of Article 99 of the Tax Code of the Republic of Kazakhstan (hereinafter referred to as the Tax Code), the following entities are not subject to mandatory registration as a value-added tax (VAT) payer:a state institution;a structural subdivision of a resident legal entity;a person engaged in private practice;a taxpayer applying a special tax regime;an individual.According to paragraph 4 of Article 99 of the Tax Code, for the purposes of registration as a VAT payer:turnover is determined as the cumulative total sum of turnovers specified in subparagraphs 1) and 2) of paragraph 1 of Article 449 of the Tax Code from the date established by Article 101 of the Tax Code;the maximum turnover threshold is a turnover equal to 10,000 times the monthly calculation index (MCI) in effect on January 1 of the corresponding financial year.According to Article 448 of the Tax Code, the objects of VAT taxation are:taxable turnover;taxable import.The first part of subparagraph 1) of Article 449 of the Tax Code establishes that taxable turnover includes, among other things, turnover generated by a VAT payer from the realization of goods, works, and services, with the exception of non-taxable turnover specified in Article 450 of the Tax Code.In accordance with subparagraph 1) of paragraph 1 of Article 452 of the Tax Code, turnover from the realization of goods means, among other things:transfer of ownership rights to goods, including:sale of goods, shipment of goods, including under installment payment terms and/or in exchange for other goods, works, and services;sale of an enterprise as a whole as a property complex;transfer of goods free of charge;transfer of goods by an employer to an employee to settle debt owed to the employee;transfer of pledged property by a pledgor into ownership of a buyer or pledgee.According to the first part of paragraph 2 of Article 452 of the Tax Code, turnover from the realization of works and services means any execution of works or rendering of services, including free of charge, as well as any activity for consideration other than the realization of goods.In accordance with the first part of paragraph 1 of Article 461 of the Tax Code, unless otherwise provided by Article 462 of the Tax Code, the size of turnover from realization is determined as the value of the realized goods, works, and services based on the prices and tariffs applied by the parties to the transaction, excluding VAT, unless otherwise provided by the legislation of the Republic of Kazakhstan on transfer pricing.Paragraph 1 of Article 503 of the Tax Code provides that, unless otherwise established by this Article, the VAT rate is 16 percent and applies to the amount of taxable turnover and taxable import.According to paragraph 7 of Article 728 of the Tax Code, in the event of an obligation to register as a VAT payer for an activity not covered by the special tax regime for peasant or farm holdings, the taxpayer incurs an obligation to transition to the general tax regime.Thus, if an obligation arises under paragraph 7 of Article 728 of the Tax Code to register as a VAT payer for an activity not covered by the special tax regime for peasant or farm holdings, the taxpayer incurs an obligation to transition to the general tax regime. Consequently, turnover from the realization of goods, works, and services by such a taxpayer applying the general tax regime is taken into account for VAT registration purposes, and such a taxpayer becomes a VAT payer for turnover from agricultural production and other activities.In accordance with paragraph 11 of Article 716 of the Tax Code, in cases where conditions arise that prevent the application of a special tax regime, to transition to the general tax regime or another special tax regime, a taxpayer applying a special tax regime based on a simplified declaration or a special tax regime for peasant or farm holdings is obliged to submit a notification of the applied tax regime within five working days from the date such conditions arise.The start date for applying another special tax regime or the general tax regime shall be the date on which such conditions arose.According to paragraph 12 of Article 716 of the Tax Code, if the tax authority establishes, during a desk audit (cameral control), non-compliance of the taxpayer with the conditions established for the application of the relevant special tax regime, the tax authority sends the taxpayer a notification of discrepancies identified by the results of the desk audit, within the time limits and manner established by Articles 82 and 137 of the Tax Code.If the taxpayer fails to submit a notification to the tax authority on transitioning to another special tax regime, the tax authority transfers such taxpayer to the general tax regime or terminates the application of the special tax regime for the self-employed if the self-employed person fails to submit a notification of commencement of activity as an individual entrepreneur in the case and manner provided for in paragraph 11 of Article 716 of the Tax Code.In this case, for:the special tax regime based on a simplified declaration or the special tax regime for peasant or farm holdings — the start date of applying the general tax regime is the date on which the non-compliance regarding the application of the special tax regime arose.The termination date of the special tax regime based on a simplified declaration or the special tax regime for peasant or farm holdings is the date preceding the date on which the non-compliance regarding the application of the special tax regime arose. Source : https://www.gov.kz/memleket/entities/kgd-zhetysu/press/news/details/1284259?lang=ru

On August 28 of this year, a meeting of the Public Council was held in the Terekti District. During the meeting, reports were presented by the state institutions “Office of the Akim of Podstepnovsky Rural District,” “Office of the Akim of Uzynkol Rural District,” “Office of the Akim of Chagan Rural District,” as well as the “Terektinsky District Department of Employment and Social Programs” on the quality of public service delivery.Following the meeting, the following recommendations were considered and taken into account:Recommendations:To inform recipients of public services about the opportunities to obtain public services through the “Electronic Government” portal using various information sources, including social media.To ensure timely training of employees involved in the provision of public services.To conduct awareness-raising activities among the population on matters related to the provision of public services.To arrange internships for newly hired employees involved in the provision of public services.To ensure that responsible specialists carry out daily control and timely monitoring in order to ensure the quality of public service delivery.To organize efforts to eliminate deficiencies in the “E-Licensing” information system.To organize the integration of electronic public services with information systems in accordance with the Register of Public Services.To ensure that notifications (reminders) are placed in information systems to prevent violations of deadlines for the provision of public services in electronic format.To ensure that the Register of Public Services, as well as the relevant rules and regulatory legal acts, are brought into compliance with the requirements of the legislation. Source : https://www.gov.kz/memleket/entities/bko-terekty/press/news/details/1284244?lang=ru

On August 23, 2026, elections of deputies of the Kurultai of the Republic of Kazakhstan were held in the city of Kokshetau. Polling stations across the city opened at 7:00 a.m., allowing citizens to exercise their voting rights and make their choice.On election day, various thematic initiatives were held in the city. In particular, members of a motorcycle club arrived at one of the polling stations in an organized convoy and took part in the voting. Swimmers also came to a polling station in their sportswear after a special swimming session as part of the “Sport and Civic Responsibility” initiative.These formats combined citizens’ everyday activities with participation in the elections and helped draw attention to civic engagement.The election of deputies of the Kurultai was held for the first time in the history of Kazakhstan. Deputies are elected for a five-year term.Source : https://www.gov.kz/memleket/entities/ovp-kokshetauakmo/press/news/details/1284251?lang=ru

Where is the tax amount reflected?Utility bill notices (ALSEKO).Banking mobile apps (under state services and payments).How to make a payment?Remotely via banking mobile apps.Using the utility bill notice.The calculation is based on data provided by the "Government for Citizens" Public Corporation at the location of the real estate property.Tax Exemptions (Art. 597 of the Tax Code of the Republic of Kazakhstan)Exemptions (within 1,000–1,500 MCI) are provided for veterans, persons with disabilities, mothers with many children ("Altyn Alqa" recipients), solitary seniors, orphans, and other eligible categories.Payment DeadlineBy October 1, 2026 (Art. 604 of the Tax Code of the Republic of Kazakhstan).For consultations, please contact your District State Revenue Department at the location of the property or call the Unified Contact Center at 1414.To avoid late payment penalties, we recommend paying in advance.Source : https://www.gov.kz/memleket/entities/kgd-almaty/press/news/details/1284231?lang=ru

Source : https://www.gov.kz/memleket/entities/almobl-enbek/press/news/details/1284134?lang=ru

On September 1, the Day of Knowledge, in the village of Samarskoye in the Samar district, the opening of the new building of the KSU "Primary School named after Ybyray Altynsarin" for 150 places took place.For the first time in more than 40 years, a new school building has appeared in the village. The school was built at the expense of the regional budget. It is a modern two-storey building with a total area of about 3.8 thousand square meters.The school is located in a new neighborhood of the village, where housing construction is actively underway today. As part of the One-Story East program, 29 semi-detached houses are being built here. The new educational institution is equipped with modern classrooms, a gym, a library and a dining room. There is also a speech therapist's office, a mini-center for children and a mini-football field.The ceremony was attended by Deputy Akim of the East Kazakhstan region Rinat Kurmanbayev, Head of the Education Department of the East Kazakhstan region Kuat Okasov, Akim of the Samar district Serik Zhenisov, head of the education department of the district Ruslana Zakiryanova, teachers, parents and students. The training will be conducted in Kazakh and Russian."Systematic work is underway in the East Kazakhstan region to update the educational infrastructure. The new school in the village of Samarskoye is one of the results of this work. This is not just a new building, but a place where children will gain knowledge, develop their abilities and take the first steps into a great life," said Rinat Kurmanbayev, Deputy Akim of the East Kazakhstan region.This day was special for first-graders who crossed the threshold of a new school for the first time. A festive program was prepared for the children, and the 4th grade students presented them with gifts. In the new academic year, 172 children are enrolled in the first grade in the Samar district. 14 first-graders will attend the primary school named after Ybyray Altynsarin.The main moment of the celebration was the grand opening of the new building and the first bell. After the ceremony, the students went to the first lesson — "The Constitution of the Republic of Kazakhstan: the basis for the formation of an honest citizen, an intellectual nation and a responsible society."Source : https://www.gov.kz/memleket/entities/vko-samar/press/news/details/1284080?lang=ru

In order to prevent persons holding a responsible public office, persons authorized to perform state functions, persons equated to them (except for candidates for President of the Republic of Kazakhstan, candidates for the Kurultai of the Republic of Kazakhstan or maslikhats, akims of cities of district significance, settlements, villages and rural districts, as well as candidates for membership in elected local self-government bodies), and officials from committing actions that may result in the use of their powers for personal, group or other non-official interests, the above-mentioned persons, taking into account the specific provisions established by Articles 13, 14, 14-1 and 15 of the Law of the Republic of Kazakhstan “On Combating Corruption”, shall assume the following anti-corruption restrictions:-engaging in activities incompatible with the performance of state functions;-inadmissibility of joint service (employment) of close relatives, spouses and relatives by marriage;-using official and other information not subject to official disclosure for the purpose of obtaining or deriving property or non-property benefits and advantages;-accepting material remuneration, gifts, benefits or services for actions (inaction) in favor of the persons providing them or the persons they represent, where such actions fall within the official powers of the persons specified in the first paragraph of this provision, or where such persons, by virtue of their official position, may facilitate such actions (inaction);-opening and holding accounts (deposits) with foreign banks located outside the Republic of Kazakhstan, as well as keeping cash and valuables in foreign banks located outside the Republic of Kazakhstan;participating in gambling and/or betting at gambling establishments falling under the definition provided for by the Law of the Republic of Kazakhstan “On Gambling”, as well as participating in gambling and/or betting in places not designated for such purposes or in gambling and/or betting conducted through telecommunications networks, including the Internet.Failure by the persons specified above to accept the anti-corruption restrictions shall result in refusal to appoint them to a position or in their dismissal (release from office, termination of powers). Non-compliance with the anti-corruption restrictions shall constitute grounds for dismissal (release from office, termination of powers). Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1284084?lang=ru

In 2025, Kazakhstan's trade turnover with the member countries of the Shanghai Cooperation Organization (SCO) amounted to 72.6 billion US dollars. In 2024, this figure was 67.7 billion dollars.Kazakhstan's exports to the SCO countries amounted to 30.7 billion dollars, while imports totaled 41.8 billion dollars.Kazakhstan's main trading partners among the SCO countries are China, Russia, Uzbekistan, and Kyrgyzstan. In 2025, trade turnover with China amounted to 34.2 billion dollars, with Russia — 27.4 billion dollars, with Uzbekistan — 4.8 billion dollars, and with Kyrgyzstan — 2.2 billion dollars.The main goods exported from Kazakhstan to the SCO countries include uranium, copper ores and concentrates, crude oil, copper and copper cathodes, natural gas, wheat, and ferroalloys.In 2025, exports of a number of agricultural goods and processed products increased. In particular, exports of animal feed increased 2.5 times, reaching 614.9 million dollars. Exports of sunflower oil grew by 62.4%, amounting to 633.7 million dollars. Wheat exports increased by 17.1%, reaching 1.13 billion dollars. Barley exports grew by 22%, wheat flour — by 11.8%, and flax seeds — by 72.9%.The main goods imported by Kazakhstan from the SCO countries include passenger cars, car bodies, natural gas, petroleum products, gold, computers, as well as spare parts for cars and tractors.In Kazakhstan's exports, the main positions are still occupied by uranium, copper ores and concentrates, oil, copper, natural gas, and wheat. At the same time, the growth in exports of sunflower oil, animal feed, flour, barley, and other agricultural products indicates demand for Kazakhstani goods in foreign markets.Source : https://www.gov.kz/memleket/entities/mti/press/news/details/1284124?lang=ru

Lieutenant General Ansagan Baltabekov, Deputy Minister of Internal Affairs and Commander-in-Chief of the National Guard of the Ministry of Internal Affairs of the Republic of Kazakhstan, paid a working visit to Military Unit 5514, which is responsible for maintaining public safety in the center of Zhetisu Region.During the visit, the Commander-in-Chief reviewed the project for the construction of a new military compound.He then visited the 1st and 2nd Battalions, as well as the 3rd Special Operations Company, where he reviewed the organization of combat service and the daily working conditions of the personnel. The unit’s servicemen perform daily duties on the city streets, ensuring the safety of citizens. These tasks require a high level of vigilance, professional training and responsibility.During the inspection, Ansagan Baltabekov examined the accommodation facilities for servicemen, dining facilities, training and preparation classrooms, as well as the operation of the military vehicle park.Particular attention was paid to the activities of the canine unit and the “Burkit” special-purpose unit. The Commander-in-Chief assessed the level of combat training, the organization of service dog training and the professional readiness of the personnel. The servicemen reported on their daily duties and the performance of their assigned combat tasks.Following the inspection, the Commander-in-Chief emphasized the importance of providing proper conditions for personnel and issued a number of instructions to the unit’s command. These include finding new opportunities to further improve the living and working conditions of servicemen. Press Service of the National Guard of the Ministry of Internal Affairs of the Republic of KazakhstanSource : https://www.gov.kz/memleket/entities/kvv/press/news/details/1284031?lang=ru

Source : https://www.gov.kz/memleket/entities/mod/press/news/details/1284023?lang=ru

As part of the performance evaluation of the Internal Audit Service of the State Institution "Office of the Akim of Ulytau Region" (hereinafter referred to as the IAS of the LEB), the Department for Interaction with State Audit Bodies of the Internal State Audit Committee of the Ministry of Finance of the Republic of Kazakhstan held a working meeting with the participation of employees of the Department of Internal State Audit for Ulytau Region (hereinafter - DISA).The meeting reviewed the results of the planned evaluation of the IAS of the LEB, as well as quality control issues regarding audit engagement materials.The main problems and systemic deficiencies include poor-quality preliminary study of entities, lack of comprehensive analysis of their activities in terms of achieving relevant indicators, as well as non-compliance with certain requirements of the Standards and Rules for conducting state audit.Based on the performance results of the Internal Audit Service, the Committee has developed and provided recommendations aimed at improving the quality and effectiveness of audit activities, ensuring access to information databases, strengthening the role of Audit Committees, expanding the scope of audits, and utilizing electronic formats for their conduct.The Committee will continue to coordinate the activities of the IAS, including providing methodological and advisory assistance.Source : https://www.gov.kz/memleket/entities/kvga/press/news/details/1283986?lang=ru

Source : https://www.gov.kz/memleket/entities/almobl-densaulyk/press/news/details/1283590?lang=ru

A modern football stadium with a capacity of 45,000 spectators will be built along the Kuldja and Talgar highways. The project covers an area of approximately 32 hectares. Construction work has already begun at the site.The stadium will meet UEFA Category 4 requirements. The project includes training facilities, dedicated fan zones, modern security systems and landscaping of the surrounding area.Particular attention is also being paid to the development of transport infrastructure to ensure convenient access to the stadium for spectators.Source : https://www.gov.kz/memleket/entities/almaty-us/press/news/details/1283601?lang=ru

      All apartment buildings in the country will be compiled into a single registry, listing their address, number of floors, number of apartments and non-residential premises, building condition, elevators, and meters. This work is being carried out in compliance with the Law "On Housing Relations" and as part of the national project "Modernization of the Energy and Utilities Sectors," as well as the planning of state capital repair and technical inspection programs.The inventory covers all buildings that meet the definition of an apartment building under Article 2 of the Law "On Housing Relations": a detached building consisting of the common property of a condominium and two or more apartments or non-residential premises. Buildings are included in the registry regardless of the number of floors, number of owners, whether they are registered as condominiums, or the chosen management structure—including two- and four-apartment buildings in rural areas and buildings for which the management structure has not yet been determined.Each building in the registry has a single key—the address registration code (ARC). This code is used to link information from other sources to the building: technical characteristics of the building, quantitative and qualitative indicators, information about the premises, information about the management system and the condition of the elevators, and information about connections to networks and meters.The procedure for transferring information is established by the Rules for the Formation, Processing, Centralized Collection, and Storage of Information in the Sphere of Housing Relations and Housing and Public Utilities. These rules also define the range of organizations required to transfer data: local executive bodies, natural monopoly entities, property owners' associations, property owners' cooperatives, and other management entities.Personal information of owners—names, individual identification numbers, information about title documents, and outstanding debts—is not collected during the inventory.What the registry will provide: accurate lists of buildings slated for major repairs and elevator replacement, an understanding of the actual level of metering in buildings, and a calculation of regional needs for network modernization based on actual data rather than average estimates. Accurately calculating utility bills will improve the workflow and management of executive documentation among housing cooperatives, housing associations, and management companies.Source : https://www.gov.kz/memleket/entities/abay-kurchatov/press/news/details/1283649?lang=ru

A serviceman of the National Guard of the Ministry of Internal Affairs of the Republic of Kazakhstan, together with his service dog, helped find a missing child in Astana. The girl, who has autism spectrum disorder, went missing on the evening of August 30 on Satpayev Street.The report of her disappearance was received a couple of hours later. Senior specialist and canine unit instructor, Corporal Dostyk Zhaksylyk of military unit 5573, joined the search operation. He deployed his service dog, named Haizi.Starting the search from the girl’s last known location, the dog picked up her scent and found the child approximately one kilometer away. The girl was safely reunited with her mother.For Corporal Dostyk Zhaksylyk, helping people is not his first such experience. In 2024, while returning home after duty, he noticed a man on the Sarqyrama Bridge who was standing beyond the railing and appeared to be preparing to take a fatal step.The guardsman began talking to the man, trying to calm and distract him. At the right moment, together with a passerby, Dostyk managed to bring the man back behind the railing, preventing a possible tragedy.“In situations like these, there is no time for long deliberation — you have to act. When there is someone nearby who needs help, you cannot remain indifferent,” said Corporal Dostyk Zhaksylyk.It is worth noting that more than 30 service dogs currently serve alongside National Guard personnel in the capital’s brigade. Their training requires daily exercises, physical endurance and constant interaction between the canine handler and his four-legged partner. The latest incident in Astana once again demonstrated how important such coordinated teamwork can be when searching for a person. Press Service of the National Guard of the Ministry of Internal Affairs of the Republic of KazakhstanSource : https://www.gov.kz/memleket/entities/kvv/press/news/details/1283653?lang=ru

During the Regional Akim’s working visit, an official update was presented regarding the completion of major infrastructure developments at Triathlon Park and the progress on the new stadium construction.Construction of the main entrance group, integrated with an administrative and utility complex, has been successfully finalized at Triathlon Park. Official state acceptance and commissioning procedures are currently underway. Designed as a modern service hub for park visitors, the facility features public restrooms, fully accessible sanitation spaces for persons with disabilities, shower facilities, a local police station, and dedicated operational premises for service staff.To support local business initiatives, 8 commercial spaces have been designated within the complex to accommodate cafes, retail kiosks, and sports equipment rental services. An open leasing tender for these locations will be officially launched following the signing of the acceptance certificate. Additionally, installation of the automated irrigation system is scheduled for completion by September 20, providing full coverage across the park's entire 39-hectare area.Source : https://www.gov.kz/memleket/entities/kostanai-kalasy-akimat/press/news/details/1283938?lang=ru

The head of state pays constant attention to creating a comfortable urban environment, developing modern infrastructure, and ensuring quality leisure opportunities for citizens.Today, the country's largest indoor water park opened in Kostanay. Speaking at the ceremonial event, regional akim Kumar Aksakalov noted that the opening of the modern complex is an important step in creating opportunities for residents to spend time enjoyably and relax with their families.The total area of the water park has almost doubled and now exceeds 9,000 square meters, while the water surface area has more than tripled, exceeding 1,000 square meters.Up to 500 people can relax here at the same time. The water park features five swimming pools, seven water slides, including a large slide, a children's area, a wave pool, a jacuzzi, and a food court."Sports and public infrastructure is actively developing in our region. Over the past three years, more than 30 sports facilities have been opened. In Kostanay, the construction of a Table Tennis Center and a multifunctional stadium in the Triathlon Park is nearing completion. A Sports Palace will be built in the 'Astana' microdistrict, and two fitness centers will be built in the 'Bereke' microdistrict and in the Triathlon Park area. The construction of a Martial Arts Palace and a sports complex for people with special needs is also planned," said the head of the region.Since 2022, more than 21,000 trees have been planted. Over 1 million flowers are planted annually. Five parks and public gardens were opened last year.An eco-park is being created in the suburbs. The construction of a new park is planned in the 'Bereke' microdistrict. An art gallery, new shopping and entertainment centers, and hotel complexes will be built."There should be more places like this. All of this is aimed at creating a comfortable environment for residents. The main goal is to create conditions for young people to stay in Kostanay, work here, start families, and see their future right here," said the akim of Kostanay region.  Source : https://www.gov.kz/memleket/entities/kostanay/press/news/details/1283947?lang=ru

Source : https://www.gov.kz/memleket/entities/mod/press/news/details/1283658?lang=ru

 In Almaty Region, good initiatives continue to ensure that every child can welcome the new school year with joy.As part of the nationwide “Road to School” campaign, deputies of the Almaty Regional Maslikhat provided more than 400 children with school supplies, backpacks, school uniforms, and sportswear worth nearly 10 million tenge.In addition, a family with eight children was provided with a 10-sotyk plot of land and a house. This is concrete support for low-income, large, and single-parent families. The joy on the children’s faces and the gratitude of their parents are the greatest results of this good cause.Helping children develop a strong desire to learn and creating the conditions for them to go to school without worries is a shared responsibility for all of us.May the new school year bring every child new opportunities, ambitious goals, and bright achievements! Source : https://www.gov.kz/memleket/entities/almobl-maslihat/press/news/details/1283670?lang=ru

Anuar Abylkhamitov, Chief Specialist of the Almaty City Construction Department, was awarded the “Qurmetti Qurylysşy” honorary badge ahead of Builders’ Day. The award was presented by order of Yerassyl Nagaspayev, Minister of Industry and Construction of the Republic of Kazakhstan, in recognition of his significant contribution to the development of the construction industry and many years of dedicated service.Anuar Abylkhamitov has worked in the construction sector for nearly 20 years. During this time, he has contributed to the implementation of numerous social and infrastructure projects in Almaty.We congratulate our colleague on this well-deserved award and wish him good health, family well-being and continued professional success!Source : https://www.gov.kz/memleket/entities/almaty-us/press/news/details/1283740?lang=ru