On October 7 of this year, staff from the State Revenue Department of the Akmola Region conducted an outreach session with taxpayers at the Shortandy District State Revenue Office as part of an "Open House" event.During the event, taxpayers' questions regarding the application of tax legislation—including matters concerning individual income tax, social tax, and other issues—were addressed.A survey regarding the quality of public service delivery was also conducted during the event. Source : https://www.gov.kz/memleket/entities/kgd-akmola/press/news/details/1308559?lang=ru

The sale of alcoholic beverages on the territory of the Republic of Kazakhstan is a licensed activity. In order to legally carry out wholesale or retail trade in alcoholic beverages, entrepreneurs are required to obtain an appropriate license in accordance with the established procedure.Licenses for the storage and sale of alcoholic beverages, except for activities on the territory of their production, are provided by the territorial bodies of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.It is possible to apply for a license in electronic format through the e-government portal. www.egov.kz . This format makes it possible to significantly reduce the time required to review documents and make the process of obtaining permits more convenient for businesses.The deadline for issuing a license or a reasoned refusal response is no later than 1 (one) working day following the day of registration of the specified application; 2) renewal of the license – within 3 (three) working days.To obtain a license, the applicant is required to submit an electronic application, a document confirming the payment of the license fee, as well as documents confirming the right to use the premises. In addition, it is required to provide information on the availability of water supply, electricity, sewerage and a cash register machine with the recording and transmitting data function.The fee amount charged to the service recipient for the provision of public services and the methods of its collection in cases provided for by the legislation of the Republic of Kazakhstan:In accordance with paragraph 4 of Article 616 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget", the license fee rates for the right to engage in certain types of activities are set based on the monthly calculation index established by the law on the Republican Budget and effective on the date of payment of the fee, and are:Storage and wholesale of alcoholic beverages, except for the storage and wholesale of alcoholic beverages in the territory of their production, for each facility of activity — 200 MCI.Storage and retail sale of alcoholic beverages, except for the storage and retail sale of alcoholic beverages in the territory of their production, for each facility of activity for entities engaged in activities:in the capital, cities of republican and regional significance — 100 MCI;in cities of district significance and towns — 70 MCI;in rural settlements — 30 MCI.Special attention is paid to compliance with qualification requirements. In order to carry out wholesale trade in alcoholic beverages, it is necessary to have storage facilities designed for storing, receiving and distributing alcoholic beverages. Such premises should not be located on the territories of educational, healthcare, sports facilities, gas stations, markets, and cultural and leisure facilities.The retail sale of alcoholic beverages requires the availability of a stationary facility meeting the established legal requirements. The premises must be provided with water, electricity and sewerage, as well as equipped with a registered cash register machine.The legislation provides for cases of refusal to issue a license. The grounds may be non-payment of the license fee, non-compliance with qualification requirements, provision of false information, or of there is presence of judicial restrictions on the licensed activity.On the basis of the results of consideration of the application, the service recipient receives a license in electronic form, certified by an electronic digital signature of an official, or a reasoned refusal indicating the reasons.Compliance with the established requirements and timely registration of a license are mandatory conditions for the implementation of activities for the sale of alcoholic beverages and contribute to ensuring the legality of business activities.Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1308494?lang=ru

On October 9, 2026, a regional working meeting on the implementation of Decision 48 COM 8B.20 of the UNESCO World Heritage Committee was held in Aktau.The main objective of the meeting was to discuss the conservation, protection and management of the rock-cut mosques of Mangystau and associated sacred sites, as well as to set timelines for implementing the relevant measures and identify further tasks. Particular attention was paid to preserving and protecting the underground mosques of Beket Ata, Shopan Ata, Karaman Ata, Sultan Epe and Shakpak Ata, and to safeguarding their historical and cultural heritage for future generations.Participants discussed the inventory of historical and cultural heritage sites, the development of a conservation strategy, an integrated management plan, monitoring activities and funding.Special focus was also placed on the designation of buffer zones, land-use and urban planning, infrastructure development, tourist flow management, and the regulation of tourist and pilgrimage routes.Representatives of relevant government bodies and district administrations, as well as heads of charitable foundations invited to the meeting, shared their proposals on the conservation and protection of the region’s underground mosques.Preserving the region’s historical and cultural heritage and passing it on to future generations is an important component of sustainable tourism development in Mangystau. In this regard, effective coordination of measures to protect sacred sites and proper management of tourism activities in line with international standards are of particular importance.Source : https://www.gov.kz/memleket/entities/mangystau-tourism/press/news/details/1308541?lang=ru

On October 08, the "Open Day" was held at the Department of State Revenues for the Ereymentau District.Shynar Musina, head of the Department of Explanatory Work and Contact of the DGD Center for Akmola Region, and Akmaral Meirmanova, head of the Department of Public Services, conducted explanatory work with taxpayers on topical issues of taxation and application of tax legislation, as well as technical studies with the staff of the State Department on the provision of public services.During the event, answers were given to taxpayers' questions regarding the application of tax legislation, on individual income, social tax and others.Source : https://www.gov.kz/memleket/entities/kgd-akmola/press/news/details/1308548?lang=ru

A side event for international organisations and the expert community was held on the sidelines of the OSCE ODIHR Warsaw Human Dimension Conference, where Commissioner for Human Rights of the Republic of Kazakhstan Artur Lastayev outlined the key elements of the new Constitution and their implications for the protection of human rights and fundamental freedoms.In his remarks, the Ombudsman highlighted the broad public participation that shaped the new Constitution, bringing together representatives of different social groups, regions and professional communities. The Constitutional Commission considered more than 10,000 proposals submitted by citizens. The resulting changes affected 77 articles, representing 84% of the Constitution.The new Constitution places the individual, human life, rights and freedoms at the heart of the constitutional framework. Key safeguards include the right to life, personal liberty and a fair trial, the prohibition of the death penalty, protection of personal data, freedom of expression and creative freedom, as well as judicial protection against unlawful eviction.Artur Lastayev also highlighted the establishment of a new constitutional institution, the Kazakhstan Halyk Kenesi (People’s Council of Kazakhstan), designed to broaden public representation and strengthen dialogue between the state and society.Concluding his remarks, the Ombudsman stressed that the constitutional reform extends beyond the adoption of the new Constitution. Its implementation continues through the ongoing development of national legislation and the practical application of constitutional guarantees for human rights and fundamental freedoms.Source : https://www.gov.kz/memleket/entities/ombudsman/press/news/details/1308549?lang=ru

On October 8, 2026, the Kokshetau Youth Resource Center, in cooperation with the KSU "Kogamdyk Kelisim" and the Drug Crime Control Department, organized a preventive lecture and a film screening aimed at preventing drug abuse as part of the nationwide "Law and Order" campaign.How did the event go?🔹 Informative Lecture: A representative of the Drug Crime Control Department informed young people about the harmful effects of drugs on health, the dangers of synthetic drugs, as well as the legal liability and consequences of involvement in drug trafficking.🔹 Open Dialogue: Participants had the opportunity to ask questions and share their opinions on the issue. The most active participants received commemorative gifts!🔹 Educational Film Screening: At the end of the meeting, a documentary film highlighting the devastating consequences of drug addiction and violations of the law was shown.Take responsibility for your life and your future! Let's build a drug-free future together!Source : https://www.gov.kz/memleket/entities/ovp-kokshetauakmo/press/news/details/1308526?lang=ru

The Ministry of Finance of the Republic of Kazakhstan is introducing digital tools to simplify business operations, increase budget transparency, and prevent financial violations. Vice Minister of Finance Aset Turysov spoke about the results of digitalization at a briefing at the Central Communications Service on October 9, 2026.The Integrated Tax Administration System (ITSA) has replaced seven previous systems and has been adapted to the new Tax Code. Pre‑filled declarations have been introduced, and VAT turnover calculations have been automated. Since the beginning of the year, 7.9 million tax reports have been accepted, and 75 integrations with government agencies and banks have been implemented. Smart Data Finance combines data from 80 sources. Based on the results of desk audit, 322 billion tenge in taxes were charged. AI helps identify risks before inspections are carried out. Their display in digital services will allow entrepreneurs to address violations in advance.The National Product Catalogue contains approximately 33.5 million product items. The price database created on its basis is used in budget planning. According to estimates based on data from 2024, the projected savings could amount to 200 billion tenge per year.The KEDEN system provides electronic customs declaration and document submission on a “single window” basis. A single entrepreneur’s personal account combines access to the Ministry of Finance’s services, notifications, and technical support.To monitor the targeted use of funds, the digital tenge is being introduced. Approximately 339 billion digital tenge have been issued into circulation, and more than 20 pilot projects have been implemented.Through the Digital Qazyna portal, more than 56,000 objects with a value exceeding 433 billion tenge were transferred between government organizations. This makes it possible to meet the needs of government bodies using the available property.To prevent violations, the SMART AUDIT QAZAQSTAN platform is being created. By the end of 2026, it is planned to create its core and launch the risk management system. This year, the coverage of online monitoring of budgetary salary payments has been increased by 140%.“This is a transition to data‑based management of public finances, preventive control, reduction of administrative burden, and increased return on every tenge of the budget,” Aset Turyssov emphasized. Source : https://www.gov.kz/memleket/entities/minfin/press/news/details/1308366?lang=ru

Astana, 9 October 2026 – Deputy Minister of Foreign Affairs of the Republic of Kazakhstan Arman Issetov received copies of the letters of credence from the newly appointed Ambassador Extraordinary and Plenipotentiary of Ireland to the Republic of Kazakhstan, Julian Clare.A. Issetov congratulated the Irish diplomat on his appointment, wished him every success in his new role, and emphasized the importance of intensifying efforts to strengthen Kazakhstan–Ireland relations.During the meeting, the sides discussed prospects for enhancing political dialogue, expanding trade, economic and investment ties, and broadening cooperation in education, culture and humanitarian affairs. Particular attention was paid to cooperation within international organizations.J.Clare expressed his gratitude for the warm reception and reaffirmed his intention to actively promote the development of mutually beneficial cooperation between Kazakhstan and Ireland.Following the meeting, the diplomats confirmed their mutual interest in maintaining regular contacts and jointly addressing issues on the bilateral agenda.Source : https://www.gov.kz/memleket/entities/mfa/press/news/details/1308381?lang=ru

Cambridge, 30 September 2026 – Ambassador of the Republic of Kazakhstan to the United Kingdom Alibek Bakayev delivered an opening address at the international scientific conference entitled “New Directions in Understanding Ancient Interactions across Eurasia”, organised by the McDonald Institute for Archaeological Research at the University of Cambridge.The event brings together leading archaeologists and researchers from Kazakhstan, the United Kingdom and other countries. The conference programme covers a broad range of topics relating to Eurasian history, spanning the Bronze and Iron Ages, the medieval period and nomadic societies.In his welcoming remarks, the Kazakh Ambassador emphasised the importance of objective, evidence-based research into the history of the Great Steppe, the expansion of international academic cooperation and the application of modern interdisciplinary research methods.Particular attention was given to opportunities for strengthening cooperation between academic and museum institutions in Kazakhstan and the United Kingdom, including joint research projects, academic exchanges and the training of young scholars.On the sidelines of the conference, Ambassador Bakayev also attended the official opening of the exhibition “Botai – Culture of the Great Steppe”, dedicated to the historical and cultural heritage of one of Kazakhstan's most significant archaeological sites. The opening ceremony was also attended by a delegation from the North Kazakhstan Region and Professor Alan Outram of the University of Exeter, who has made a significant contribution to international research on Botai culture.In his address, the Ambassador highlighted the unique place of Botai culture in the history of the Great Steppe and its significance for understanding the earliest forms of interaction between humans and horses. He underlined that Kazakhstan's rich archaeological heritage forms not only an integral part of its national history but also an important component of Eurasia's shared historical and cultural heritage.The exhibition and conference at Cambridge represent a continuation of Kazakhstan's efforts to promote its historical and cultural heritage internationally and to further strengthen scientific and cultural cooperation between Kazakhstan and the United Kingdom.Presented by the North Kazakhstan Regional Museum Association, the exhibition brings together archaeology, contemporary art and ethnography. It features archaeological artefacts and ethnographic objects from museum collections, alongside 22 works of art created by participants in international artists' symposia held in 2019, 2023 and 2025.The Botai settlement, dating back to the fourth–third millennia BC, is included on UNESCO's Tentative List of World Heritage Sites.Source : https://www.gov.kz/memleket/entities/mfa-london/press/news/details/1308297?lang=ru

On October 10, 2026, at 9:00 a.m., an agricultural fair will be held in Kostanay as part of the republican project “Dala Dami.”The event will take place at the covered trading area at the intersection of Voinov-Internatsionalistov Street and General Arystanbekov Street.The fair will offer residents a variety of agricultural products. The event aims to support local producers and provide the public with high-quality, affordable food products.Source : https://www.gov.kz/memleket/entities/kostanai-kalasy-akimat/press/news/details/1308309?lang=ru

Astana, 22 September – Lord Alderdice, the UK Trade Envoy to Central Asia visited Kazakhstan on 19-22 September 2026 as part of his regional tour.During the visit, Lord Alderdice was received by Serik Zhumangarin, Deputy Prime Minister – Minister of National Economy of Kazakhstan. He also held meetings with Arman Shakkaliyev - Minister of Trade and Integration, Sayasat Nurbek - Minister of Science and Higher Education, Alibek Kuatnyrov - Minister of Ecology and Natural Resources, as well as with representatives of the Ministry of Foreign Affairs, Ministry of Energy, Agency for Atomic Energy, JSC “KEGOC” and Alatau City Authority.The discussions focused on advancing trade and investment cooperation, the practical implementation of the Strategic Partnership and Cooperation Agreement (entered into force in June 2026), as well as preparations for the 12th meeting of the Kazakhstan–UK Intergovernmental Commission on trade, scientific, technical and cultural cooperation, scheduled to take place in Astana in October 2026.The sides discussed the dynamics of bilateral trade. In 2025, bilateral trade reached 1.63 billion US dollars, an increase of 83.7% compared to 2024. During the first seven months of 2026, trade reached 1.25 billion US dollars, representing a 68.5% increase compared to the same period of 2025.Particular attention was paid to diversifying bilateral trade and expanding exports of non-commodity products with higher added value. The sides discussed the organisation of a trade mission of British importers to Kazakhstan, UK market requirements for quality and certification, as well as opportunities to attract British investment to Kazakhstan’s manufacturing, energy, logistics and high-tech sectors.The UK side expressed interest in Kazakhstan’s economic development priorities, including electricity generation and transmission, green energy, environmental protection, ecosystem conservation and biodiversity. Meetings with the Agency for Atomic Energy and JSC “KEGOC” covered prospects for cooperation in civil nuclear energy, energy infrastructure and technological cooperation.Scientific and educational cooperation was also an important part of the visit. Lord Alderdice attended the ceremony marking the start of construction of the new Coventry University Kazakhstan campus in Astana and the opening of the new building of the British school Ardingly Astana. The British side also proposed expanding cooperation through joint seminars and conferences, as well as the development of research programmes in areas of mutual interest.Following the visit, the sides reaffirmed their interest in strengthening the strategic partnership, expanding trade and investment, diversifying bilateral trade and implementing concrete joint projects.Source : https://www.gov.kz/memleket/entities/mfa-london/press/news/details/1308256?lang=ru

Commissioner for Human Rights Artur Lastayev addressed a plenary session on the rule of law at the OSCE ODIHR Warsaw Human Dimension Conference.In his remarks, the Ombudsman highlighted the strengthening of fundamental rights and freedoms as one of the key outcomes of Kazakhstan’s constitutional reform. For the first time in the country’s constitutional history, the Miranda rule has been expressly enshrined in the Constitution. The presumption of innocence, the right against self-incrimination and the protection against double jeopardy have also been incorporated into the section of the Constitution dedicated to human rights, reinforcing safeguards designed to provide effective protection of individual rights.Artur Lastayev also outlined measures aimed at improving access to justice. Dedicated cassation courts were established in 2025, with cassation appeals now heard by a panel of judges in proceedings involving the parties to the case.Administrative justice has also become an important mechanism for resolving disputes between individuals and public authorities. The digitalization of court proceedings and the automated allocation of cases provide additional safeguards for accessible and impartial justice.Concluding his remarks, Artur Lastayev noted that the ongoing reforms are gradually building a stronger framework of legal safeguards centered on the individual and the right to effective judicial protection.Source : https://www.gov.kz/memleket/entities/ombudsman/press/news/details/1308266?lang=ru

On October 8, 2026, a meeting was held in Ust-Kamenogorsk between Nury mbet Saktaganov, Akim of East Kazakhstan Region, and Sailas Thangal, Ambassador Extraordinary and Plenipotentiary of India to the Republic of Kazakhstan. The parties discussed promising areas of cooperation in tourism, industry and investment attraction.Developing International Air ConnectivityOne of the key topics was the possibility of launching a direct Delhi–Ust-Kamenogorsk flight. Direct air connectivity could help increase tourist arrivals from India, expand business contacts and strengthen the region’s international ties.East Kazakhstan Region has significant tourism potential. Its unique natural landscapes, cultural and historical heritage, and opportunities for ethnographic, health and adventure tourism create favourable conditions for attracting international visitors. The Katon-Karagay and Markakol districts are of particular interest.Industrial Cooperation and InvestmentThe meeting also addressed prospects for cooperation in critical minerals and rare earth metals, as well as opportunities to collaborate with the Ust-Kamenogorsk Titanium and Magnesium Plant.Particular attention was given to attracting Indian investment and technology, expanding exports of East Kazakhstan products to the Indian market, and establishing direct business ties between the parties.Cooperation with India is considered a promising avenue for expanding the region’s international partnerships. Joint initiatives in tourism, industry and investment could strengthen economic ties and contribute to the further development of East Kazakhstan.The Tourism and Investment Department of East Kazakhstan Region continues its efforts to promote the region’s tourism potential, expand international cooperation and create favourable conditions for implementing promising investment projects.Source : https://www.gov.kz/memleket/entities/tourism-vko/press/news/details/1308273?lang=ru

On October 9, 2026, Nury mbet Saktaganov, Akim of East Kazakhstan Region, took part in a meeting of the Investment Attraction Council chaired by Olzhas Bektenov, Prime Minister of the Republic of Kazakhstan.The meeting addressed systemic issues related to improving the investment climate, enhancing cooperation with investors and ensuring the implementation of investment projects.Regional Investment PerformanceAccording to the results of the first eight months of 2026, investment in fixed capital in East Kazakhstan Region amounted to KZT 511 billion. The physical volume index reached 104.6%.The region's investment portfolio comprises 103 projects with a total value of KZT 1.5 trillion. Their implementation is expected to create more than 12,000 jobs.The largest shares of the investment portfolio are represented by projects in energy, tourism, mining and metallurgy, and the agro-industrial sector.In 2026, 16 investment projects with a total value of KZT 30 billion were commissioned in the region.Developing the Region's Investment PotentialEast Kazakhstan Region continues to attract domestic and foreign investment, create favourable conditions for doing business and provide support for investment projects at all stages of implementation.Particular attention is given to developing priority economic sectors, expanding the region's investment opportunities and creating new jobs.The Tourism and Investment Department of East Kazakhstan Region continues its efforts to promote the region's investment potential, engage with prospective investors and facilitate the implementation of promising projects, including those in the tourism sector.Source : https://www.gov.kz/memleket/entities/tourism-vko/press/news/details/1308274?lang=ru

Rufat Bazyrbekovich is a head of a peasant farm and a well-known, respected figure among the residents of his constituency. In his parliamentary work, he pays close attention to the appeals of his fellow citizens, takes an active part in addressing local issues, and provides sponsorship support whenever possible to back the initiatives and needs of the local community.For him, a deputy mandate is, above all, a profound responsibility to the people who placed their trust in him.We congratulate Rufat Bazyrbekovich on this well-deserved award and wish him success, good health, and continued fruitful work for the benefit of the residents of the Altai District!Source : https://www.gov.kz/memleket/entities/altay-maslihat/press/news/details/1308245?lang=ru

On October 8, the S. Seifullin Central Library hosted a personality recognition hour entitled “A Mother of the Nation Honoured for Her Dedicated Work”, dedicated to the 90th anniversary of Zylikha Zhanbolatovna Tamshybayeva, a public figure, accomplished leader in agricultural production, Hero of Socialist Labour, and recipient of the Parasat and Kurmet Orders.The main objective of the event was to widely promote the exemplary life and career of Zylikha Tamshybayeva, who holds a special place in the history of the country, and to inspire the younger generation by her civic commitment, dedication to serving her country, diligence, professional competence, and strong moral values. Particular attention was also paid to such values as honest work, service to the Motherland, responsibility, patriotism, love for one’s native land, and continuity between generations, as reflected through the life and work of this remarkable personality.During the event, library readers watched a video entitled “A Life of Example – A Legacy for Future Generations”, dedicated to the life and professional career of Zylikha Zhanbolatovna. The video highlighted her dedicated work for the benefit of the country, her contribution to the development of agriculture, and the valuable example she left for future generations.A review of the book exhibition “Work for the Benefit of the Nation”,organized using materials from the library’s collection, was also presented. The exhibition featured materials on the life and activities of Zylikha Tamshybayeva, historical and educational publications, photographs, and literature dedicated to this prominent figure.Special guests – Aigerim Bekenkyzy, Head of a Department at the M. Tynyshpayev Museum, and Diana Eltaykyzy, a librarian at the Zylikha Tamshybai Rural Library in Koksu District – shared their thoughts on the life journey, civic values, and public service of a person who made a significant contribution to the development of the country.The meaningful meeting, aimed at fostering diligence, patriotism, respect for one’s native land, and a commitment to serving the public good among the younger generation, continued with the “Historical Detective”  question-and-answer session. Readers answered various questions related to the life and professional career of Zylikha Zhanbolatovna, demonstrating their knowledge and interest in the history of their native region.The participants explored important stages of Zylikha Tamshybayeva’s professional career, her contribution to the development of the country, her awards, and her public activities. Drawing on historical facts, they gained a deeper understanding of her multifaceted contributions and public service.Every stage of this remarkable woman’s life serves as an inspiring example and a valuable moral lesson for future generations. Her dedication to work, service to her country, and love for her native land continue to serve as a worthy example for young people.Source : https://www.gov.kz/memleket/entities/zhetysu-archive/press/news/details/1308223?lang=ru

On October 7, 2026, the Central Library of Zhetysu region named after Saken Seifullin held a regional competition «the best young librarian-2026» in order to increase the prestige of the profession and develop professional competencies and skills among young librarians. The competition consisted of 3 stages: Stage 1: presentation of projects implemented by the participants over the past 1-3 years;Stage 2: 20 test questions;Stage 3: providing the reader with a modern model of Service.The competition was attended by 7 librarians from 5 districts and 2 cities,as a young specialist, a diploma of the first degree of the regional competition «the best young librarian-2026» was awarded to the Librarian of the Koksu District Library Nurmukhambetova Ayim, a diploma of the II degree was awarded to The Librarian of the Eskeldy District Library Bekmyrza Meruert, a diploma of the III degree was awarded to The Librarian of the Kerbulak District Library Yerzhigitova Kuralai. All applicants who took part in the competition were awarded letters of thanks.Source : https://www.gov.kz/memleket/entities/zhetysu-archive/press/news/details/1308209?lang=ru

CASE STUDY: IS IT POSSIBLE TO WORK WITHOUT AN INDIVIDUAL ENTREPRENEUR IN 2026?Let's say a citizen provides services independently and earns income. He has no employees.Is it necessary to register an individual entrepreneur?Not always. In 2026, a special tax regime for the self-employed is provided for individuals, subject to the established conditions.Basic conditions:an individual is not an individual entrepreneur;does not use the labor of hired workers;carries out the permitted type of activity;income does not exceed the established limit of 300 MCI per month.When applying the regime, no individual income tax is paid, and social payments amount to 4% of income.However, before choosing this mode, you need to make sure that your type of activity is included in the list of permitted activities and that all the established conditions are met.Do you want to know if the self-employed regime is suitable for your type of activity? Write it in the comments.#Ddkostanay #Tax2026 #Self-employed #SNR #Tax Code2026 #KostanaySource : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1308175?lang=ru

According to Article 484 of the Tax Code of the Republic of Kazakhstan, an adjustment to the amount of value-added tax offset is an increase or decrease in the amount of value-added tax offset in the cases established by this article and Article 485 of the Tax Code.The amount of value-added tax offset is reduced for goods, works, and services for which value-added tax was previously offset, in particular in accordance with subparagraph 7 of paragraph 2 of Article 484 of the Tax Code for agricultural products, fish farming or commercial fishing products used for taxable turnover at a zero rate.. In this case, the amount of value-added tax offset is adjusted by reducing 80 percent of the amount of value-added tax offset for agricultural products, fish farming or commercial fishing products used for taxable turnover at a zero rate.However, according to the explanations of the Ministry of National Economy, taking into account the provisions of the Law of the Republic of Kazakhstan "On State Regulation of the development of the agro-industrial complex and rural areas" dated July 8, 2005 No. 66, in the case of exports of products resulting from the processing of agricultural raw materials, this adjustment is not applied. For example, when exporting flour, VAT refunds are carried out in accordance with the generally established procedure in full, subject to compliance with the requirements of tax legislation, since flour belongs to processed products.#Заң_мен_тәртіп#Закон_и_порядокSource : https://www.gov.kz/memleket/entities/kgd-sko/press/news/details/1308134?lang=ru

CASE STUDY: IF YOU SOLD AN APARTMENT IN 2026, DO YOU NEED TO PAY TAXES?Let's look at a specific example.Situation:A citizen purchased an apartment in 2026 for 25 million tenge. After 1 year, he decided to sell it for 30 million tenge.Is there a tax liability?Yes. If the apartment was registered in ownership after January 1, 2026 and is sold before the expiration of 2 years, property income arises if there is an increase in value.How is revenue calculated?30 million ₸ is the cost of the sale25 million — — acquisitioncost 5 million ₸ - cost increaseIt is this difference that is the income from the increase in value, and not the entire amount of the sale.If the income is within the appropriate threshold, the IPN rate of 10 is applied.%In our example:5,000,000 × 10% = 500,000 tenge IPN.But there is an important transitional moment!If the ownership of the apartment was registered before January 1, 2026, the previous period of 1 year is applied for exemption from taxation during the transition period.If the ownership is registered after January 1, 2026, a period of 2 years applies.If property income has arisen as a result of the sale, an individual must submit a declaration of 270.00. For income received in 2026, the declaration is submitted no later than September 15, 2027, and the personal income tax is paid no later than September 25, 2027.Important: the rules differ depending on the date of registration of ownership, the type of real estate and the method of its acquisition.For example, separate rules apply if the property was inherited or donated.And if you bought an apartment in 2025 and sold it in 2026, will there be a tax?Keep an eye on the heading "Tax case" — let's look at the following example.#DGDCostanay #Tax2026 #Tax code2026 #Real Estate #Apartment Sales #IPN #Taxcase #KostanaySource : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1308152?lang=ru