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Intergovernmental Commission on Ethnic Germans Holds Annual Meeting in Astana 21.05.2026
Astana, May 19, 2026 – The Ministry of Foreign Affairs hosted the 22nd meeting of the bilateral Intergovernmental Commission (IGC) on Ethnic Germans in the Republic of Kazakhstan. As of today, there are 226,000 ethnic Germans in Kazakhstan and around one million German resettlers from Kazakhstan in Germany.Deputy Minister of Foreign Affairs of Kazakhstan Arman Issetov and Germany’s Federal Government Commissioner for Matters Related to Ethnic German Resettlers and National Minorities Bernd Fabritius co-chaired the annual session.The agenda of the IGC covered issues of cooperation in education, culture, science, youth policies, the studying of German language, archival work, facilitating business contacts and liberalization of the visa regime, with a focus on implementing the joint projects to support the national identity of Germans in Kazakhstan.The participants noted the important contribution of the Kazakh-German University in Almaty, the Centre for German Language and Culture at the Eurasian National University, the branch of the Anhalt University of Applied Sciences at the Almaty University of Power Engineering and Telecommunications, the Kazakh-German Center in Astana, the Kazakh-German Institute of Sustainable Engineering in Aktau, the National Academic German Drama Theatre, «Deutsche Allgemeine Zeitung» newspaper and other institutions in strengthening the bilateral interaction.«Kazakhstan considers ethnic Germans an integral part of its society, contributing significantly to strengthening public harmony promoting cultural diversity and expanding international humanitarian ties» Issetov said.He noted that ensuring favourable conditions for coexistence of various ethnic groups in a common socio-cultural space remains one of the key priorities of the Government of Kazakhstan.In turn, Bernd Fabritius confirmed the German Government’s intention to continue supporting ethnic Germans in Kazakhstan by saying - «serving as a «bridge of friendship», Ethnic Germans in Kazakhstan contribute to the development of bilateral cooperation, while the German Government supports efforts to strengthen this area of engagement».The parties agreed on the implementation of further measures to ensure comprehensive support to ethnic Germans in Kazakhstan that were stipulated in the Communique signed at the end of the meeting.The Intergovernmental Commission on Ethnic Germans in the Republic of Kazakhstan was established in accordance with the Agreement on Cooperation in the Support for Citizens of the Republic of Kazakhstan of German Nationality between the Government of the Republic of Kazakhstan and the Government of the Federal Republic of Germany signed in Almaty on May 31, 1996.Source : https://www.gov.kz/memleket/entities/mfa/press/news/details/1223811?lang=ru
- 21.05.2026
Source : https://www.gov.kz/memleket/entities/almobl/press/news/details/1223816?lang=ru
The Ambassador of Kazakhstan Participated in the Congress of Municipalities and Cities of Brazil 21.05.2026
Brazil, May 19, 2026 – At the invitation of the National Confederation of Municipalities of Brazil (CNM), the Ambassador of Kazakhstan, Bolat Nussupov, took part as an honorary guest in the official opening ceremony of the “MARCHA-2026” Congress of Municipalities of Brazil, attended by the Vice President of Brazil Geraldo Alckmin, heads of the chambers of the national parliament, ministers of sectoral agencies, and regional governors.On the sidelines of the forum, the Ambassador of Kazakhstan held meetings with the Minister of Integration and Regional Development Waldez Góes, the President of the CNM Paulo Ziulkoski, as well as with representatives of Brazil’s political and business circles.The event was organized by the CNM and traditionally brings together around one thousand participants, including regional governors, mayors of Brazilian cities and municipalities, secretaries of state governments, and municipal administrators.The Congress will take place from May 19 to 21 this year and will address such topics as federalization, parliamentarism, public security, environmental issues, healthcare, and education.Last year, the Embassy of Kazakhstan participated in the Congress as an official partner country. Source : https://www.gov.kz/memleket/entities/mfa-brazil/press/news/details/1223833?lang=ru
Issues of Aviation Development and Digitalization Discussed 21.05.2026
Today, a regular meeting was held under the chairmanship of district akim Zhandos Yerkinbek.During the meeting, the instructions of the regional akim regarding the development of the aviation sector and digitalization were reviewed, and a number of tasks were assigned.In addition, the implementation of the district’s key macroeconomic indicators was analyzed, and instructions were given to fully carry out work in the fields of agriculture, industry, and manufacturing. Zhandos Yerkinbek also emphasized the need to maintain strict control over the quality implementation of all planned tasks.The district akim stated: “Children’s safety is a shared responsibility for all of us. Especially during the summer period, it is necessary to strengthen safety measures at water bodies,” and instructed the district emergency and police departments, the education sector, as well as settlement and rural district akims to intensify related activities.The meeting also discussed the proper organization of children’s summer vacations, coverage with summer camps, and measures aimed at ensuring students spend their free time effectively.At the conclusion of the meeting, all responsible institutions were instructed to ensure the timely fulfillment of assigned tasks, and it was noted that the work would remain under constant supervision.Source : https://www.gov.kz/memleket/entities/kyzylorda-karmakshy/press/news/details/1223893?lang=ru
Issues of Budget Revenues and the Education Sector Discussed 21.05.2026
At a meeting chaired by Deputy Akim of the district Shyngys Sydykov, issues related to the implementation of the district budget revenue plan, ensuring tax revenues, and organizing the “Last Bell” events were discussed.During the meeting, the implementation of the fourth-level tax base in the settlement and rural districts was analyzed, and several tasks were assigned to ensure the fulfillment of planned indicators.In addition, the participants discussed the organization of the upcoming “Last Bell” ceremonies at a high level, ensuring the safety of school graduates, and preventing legal violations. It was noted that holding these district-wide events entails significant responsibility, and relevant instructions were given to prevent emergency situations.Shyngys Abdilamituly stated: “The Unified National Testing process is a moment that reflects not only the performance of students, but also the educational level of teachers and the school as a whole. Therefore, it is necessary to carefully prepare and create all conditions for students to achieve high results,” instructing responsible officials, as well as settlement and rural district akims, to ensure the timely and proper implementation of all assigned tasks.Source : https://www.gov.kz/memleket/entities/kyzylorda-karmakshy/press/news/details/1223896?lang=ru
District Akim Inspected Facilities in Zhosaly Settlement 21.05.2026
Today, district akim Zhandos Yerkinbek visited several facilities in the Zhosaly settlement and reviewed the progress of ongoing work.First, the district head visited the railway station building, where major renovation work is underway, and inspected the quality of the construction work. Currently, reconstruction of the historic building, originally built in 1904, is being actively carried out. The project includes interior and exterior finishing, modernization of engineering systems, landscaping of the surrounding area, and the creation of comfortable conditions for passengers.At present, most of the major renovation work at the facility has already been completed. In this regard, the district akim instructed representatives of the contracting organization to maintain strict control over construction quality and complete the work on time and in accordance with all requirements.In addition, the progress of sanitary cleaning, beautification, and landscaping work in the Dendropark area of Zhosaly settlement was inspected. Zhandos Yerkinbek particularly emphasized the need for high-quality cleaning work and flawless execution of the assigned tasks.Source : https://www.gov.kz/memleket/entities/kyzylorda-karmakshy/press/news/details/1223902?lang=ru
National Guard Military Facilities Inspected in Petropavlovsk 21.05.2026
Deputy Commander-in-Chief of the National Guard of the Ministry of Internal Affairs of the Republic of Kazakhstan, Major General Bekaidar Kazkeev, paid a working visit to the city of Petropavlovsk. During the trip, he familiarized himself with the activities of the Academy of the National Guard of the Ministry of Internal Affairs of the Republic of Kazakhstan and military unit 6637.The Major General inspected the material and technical base of the educational institution and visited a new barracks facility designated for cadets. He also toured a unique shooting range equipped in accordance with modern standards and paid special attention to the conditions created for the combat training of cadets.Bekaidar Kazkeev visited military unit 6637 together with Commander of the regional command “Ortalyk,” Colonel Nurlan Mukhamedov. They inspected the unit’s territory, familiarized themselves with the daily activities of the servicemen, the conditions of military service, and the material and technical capabilities of the unit.During the visit, issues related to the development of military infrastructure, improvement of combat readiness, and the creation of comfortable conditions for servicemen were discussed.The Major General also visited the “Bereke” sports complex, where he observed the hand-to-hand combat tournament among National Guard servicemen and awarded the winners of the competition. Press Service of the National GuardMinistry of Internal Affairs of the Republic of KazakhstanSource : https://www.gov.kz/memleket/entities/kvv/press/news/details/1223931?lang=ru
Опубликован проект постановления о правилах формирования аналитического отчета о налоговых расходах 21.05.2026
Министерство национальной экономики РК разработало проект постановления Правительства «Об утверждении Правил формирования аналитического отчета о налоговых расходах». Документ подготовлен в рамках реализации норм Бюджетного кодекса и направлен на повышение эффективности управления государственными ресурсами.Ключевым новшеством станет переход от учета объема предоставленных налоговых льгот к системному анализу их социально-экономической эффективности. Впервые в Казахстане внедряется механизм ежегодного аналитического отчета о налоговых расходах, который позволит оценивать реальную отдачу от каждой налоговой преференции.Согласно новым Правилам, каждая налоговая льгота будет анализироваться отдельно. Оценка позволит определить, способствует ли конкретная мера росту инвестиций, созданию рабочих мест, развитию отраслей экономики и достижению других стратегических целей.Отчет будет формироваться на основе данных государственных органов, налоговой отчетности и официальной статистики. Результаты анализа станут основой для принятия решений о сохранении, корректировке или отмене налоговых льгот в зависимости от их эффективности.Также документ предусматривает внедрение системы анализа налогового разрыва - разницы между потенциальными и фактическими налоговыми поступлениями. Это позволит повысить качество налогового администрирования и эффективность бюджетной политики.Первый аналитический отчет планируется подготовить в 2027 году по итогам периода имплементации налоговой реформы.Отчет будет ежегодно публиковаться на официальном интернет-ресурсе Министерства национальной экономики РК.Проект документа размещён для публичного обсуждения на портале «Открытые НПА» по следующей ссылке: https://legalacts.egov.kz/npa/view?id=15828380.Обсуждение продлится до 5 июня 2026 года.Source : https://www.gov.kz/memleket/entities/economy/press/news/details/1224074?lang=ru
Kazakhstan and Denmark Expand Partnership in the Mining Industry 21.05.2026
Astana, May 19, 2026 – Chairman of the Investment Committee of the Ministry of Foreign Affairs of the Republic of Kazakhstan Gabidulla Ospankulov held a meeting with CEO of the Danish company FLSmidth Toni Laaksonen.During the talks, the parties reviewed prospects for further deepening cooperation with one of the leading international engineering companies in the mining and cement industries.The parties also discussed the implementation of the company’s project to expand its service center in Karaganda, aimed at modernizing and significantly amplifying service infrastructure for mining enterprises in Kazakhstan and Central Asia. The total investment volume amounts to approximately 15 million US dollars.Chairman Ospankulov noted that the project is regarded as an example of long-term industrial partnership focused on equipment supply, production localization, and transfer of modern technologies.Discussing the upcoming opening of the company’s service center, the interlocutors highlighted the wide range of services to be provided, including manufacturing and refurbishment of equipment components, repair and modernization of mining equipment, assembly and maintenance of units and components, as well as engineering and technical support for mining and metallurgical enterprises.Following the meeting, the parties confirmed their mutual interest in continuing the dialogue and further expanding mutually beneficial cooperation.Source : https://www.gov.kz/memleket/entities/mfa/press/news/details/1223817?lang=ru
Energy Cooperation with ExxonMobil Discussed at Kazakh Foreign Ministry 21.05.2026
First Deputy Minister of Foreign Affairs of the Republic of Kazakhstan Yerzhan Ashikbayev held a meeting with Senior Director for International Government Relations of ExxonMobil Yuri Kim.During the meeting, the sides discussed ExxonMobil’s current activities in Kazakhstan, as well as prospects for expanding investment cooperation and implementing joint projects in the energy sector.First Deputy Minister Ashikbayev highlighted ExxonMobil’s important role in the development of Kazakhstan’s energy sector and expressed interest in further strengthening mutually beneficial partnership. Senior Director Kim confirmed the company’s readiness to continue long-term cooperation and expand investments in the Kazakhstan’s economy.Source : https://www.gov.kz/memleket/entities/mfa/press/news/details/1223943?lang=ru
Kazakhstan to Implement Investment Project for Modern Shrimp Farming with the Big Blue Farms 21.05.2026
A memorandum-signing ceremony was held at the Fisheries Committee of the Ministry of Agriculture of the Republic of Kazakhstan for the implementation of an investment project involving the construction of a modern shrimp farming complex in Kazakhstan.The project involves advanced European land-based recirculating aquaculture system (RAS) technologies. It aims to establish a high-tech production facility for premium-quality shrimp products that meet international standards for quality, environmental safety, and full traceability.The project investor is the international company Big Blue Farms. Representing the investor at the official meeting was Marcia Favale, while the Fisheries Committee was represented by Chairman Serik Sermagambetov. The parties signed a bilateral memorandum. The local partner and contractor for the project is the Kazakh construction company Artex Machinery.The total investment volume for the project is estimated at approximately $55 million. The region where the production complex will be built is currently being determined. Under the project, annual shrimp production is expected to reach 5,300 MT. The initiative is aimed not only at supplying the domestic market, but also at developing the region’s export potential. Once the facility reaches full production capacity, more than 300 new jobs will be created."Today marks the beginning of a meaningful partnership between Big Blue Farms and the Republic of Kazakhstan — a country with the vision, resources, and ambition to lead Central Asia in sustainable food production. Using land-based recirculating aquaculture, we will bring premium, traceable shrimp to consumers across the region — produced responsibly, sustainably, and at scale. In doing so, we are proud to support the President's agenda of import substitution, export-led growth, and long-term food security for Kazakhstan.” said HRH Sayyida Saria Al Said.“The construction of a modern shrimp farming complex in Kazakhstan will become a highly significant project. It will give new momentum to the development of the fisheries sector, and we are ready to provide comprehensive government support,” said Chairman Serik Sagitzhanovich.Source : https://www.gov.kz/memleket/entities/fishery/press/news/details/1224081?lang=ru
Training as a career tool: why it is important today to enroll in the Academy of Public Administration 21.05.2026
Today, the civil service in Kazakhstan is moving to a new model of development, where the key factor is not seniority, but competence.The concept of civil service development for 2024-2029 explicitly states that career growth will depend on the level of professional training, learning outcomes and internships.           Moreover, the legislative changes being developed strengthen this approach - a horizontal promotion model is being formed, in which training becomes a real mechanism for moving to a higher level of responsibility and management.The government systematically invests in personnel development. Every year, about 27,000 civil servants across the country are trained, of which over 1,000 are at the Kostanay branch of the Academy.In Kostanay region, 8 graduates of the Academy already hold senior positions.An illustrative example is Arnur Sartov, akim of Altynsara district. Before training, he was the chief of staff, after that he was an independent district-level manager.Today, admission to the Academy of Public Administration for the 2026-2027 academic year (until 06/01/2026) is underway.The admission conditions are as clear and transparent as possible: referral from a government agency; higher education diploma; confirmation of the state language level (at least B1); international certificate in English (depending on the program); track record and basic personnel documents.The procedure is fully digitized and does not contain excessive requirements.At the same time, training provides specific advantages, which are fixed by law. According to article 15 of the Law "On Civil Service of the Republic of Kazakhstan", graduates of the Academy can be appointed to positions without competitive procedures within one year.This is a key career elevator. Additionally: the current place of work is maintained; a scholarship is paid at the salary level; housing is provided (for nonresidents); foreign internships and training with public administration practitioners are available.Thus, studying at the Academy is not a temporary break from work, but an investment fully provided by the state.Today, the state apparatus is faced with the task of improving the efficiency and quality of its decisions. This is impossible without systematic training. Practice has already shown that those who undergo training receive real advantages and move up the ranks faster.The choice today is simple: either stay within the current competencies, or use the opportunities that the state has already created. Head of the Department of the Agency of the Republic of Kazakhstan for Civil Service Affairs in Kostanay region, Chairman of the Ethics Council – Salykbayev E.A.Source : https://www.gov.kz/memleket/entities/kostanai-mendykarin-audany-akimat/press/news/details/1224112?lang=ru
THE PROCEDURE FOR TRANSFERRING TAXPAYERS ' PERSONAL ACCOUNTS: WHAT IS IMPORTANT TO KNOW? 21.05.2026
The Department of State Revenue for the Karaganda region informs that according to paragraphs 132-139 of the Rules for Maintaining a Taxpayer's (Tax agent's) personal Account, approved by Order No. 637 of the Minister of Finance of the Republic of Kazakhstan dated October 28, 2025, the transfer of a taxpayer's (tax agent's) personal account, including from one state revenue agency to another, is carried out in the following cases:, When changing:📍 place of residence (stay) of an individual;, location:* individual entrepreneur;* a person engaged in private practice;* a resident legal entity, its structural divisions, as well as structural divisions of non–resident legal entities;* a non–resident legal entity operating in the Republic of Kazakhstan through a permanent establishment without opening a branch or representative office;* a dependent agent who is considered as a permanent establishment of a non-resident in accordance with paragraph 1 of Article 229 of the Tax Code;* a non-resident who is a tax agent in accordance with paragraph 9 of Article 687 of the Tax Code.When reorganizing a legal entity — based on information from the National Register of Financial Institutions.When switching to the procedure for paying corporate income tax and submitting a declaration on it by a non–resident legal entity collectively for a group of permanent institutions in the Republic of Kazakhstan through one of its permanent institutions — on the basis of a notification provided for in Article 226 of the Tax Code.In case of erroneous payment of taxes and payments.When de-registering a structural subdivision of a legal entity in the personal account of a legal entity — based on information from the National Register of BIN.The transfer of a taxpayer's (tax agent's) personal account, including from one state revenue agency to another, is carried out within 10 (ten) business days from the date on which the grounds for transferring the personal account provided for in paragraph 132 of these Rules arise.Source : https://www.gov.kz/memleket/entities/kgd-karaganda/press/news/details/1224118?lang=ru
Modernizing the draft: focusing on digitalization and selection quality 21.05.2026
Source : https://www.gov.kz/memleket/entities/mod/press/news/details/1224125?lang=ru
IP name change 21.05.2026
If an entrepreneur has changed the line of business or wants to update the business name, they can change the name of the sole proprietor online without visiting the tax authority.According to Article 80 of the Tax Code of the Republic of Kazakhstan, the registration data of an individual entrepreneur is changed based on a notification from an entrepreneur.You can submit a notification via:▪ The elicense portal▪ mobile application of second-tier banks                                                                                                                              How to do it?Log in to the portal using an EDS or SMS password.Select a service related to making changes to the registration data of the sole proprietor.Specify a new name.Sign the notification and send it online.Important:The notification must be submitted no later than 10 business days from the date of the data change.After processing the application, the updated information will be reflected in government databases.Before changing the name, it is recommended to notify the bank and partners and, if necessary, update the data in the contracts, the cash register and the social networks of the business.Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1224152?lang=ru
INVITATION TO THE MEDIA! 21.05.2026
On May 20, 2026, at 3:00 PM, the Akmola Region Department of State Revenue will host the "Service Recipient Day" project, which focuses on public services, based on the principle of a responsive government that promptly responds to public needs. This project will include outreach efforts to explain the procedures for providing public services to the public.The main goal of the project is to explain and assist the public in resolving issues related to receiving public and other services.We invite you to participate in this event.Venue: Kokshetau pr. Nazarbayeva 21 A. Source : https://www.gov.kz/memleket/entities/kgd-akmola/press/news/details/1224165?lang=ru
Military Leadership School: Officer-Educators Training Camp Underway in Almaty 21.05.2026
Source : https://www.gov.kz/memleket/entities/mod/press/news/details/1224179?lang=ru
🔑Schools in Kazakhstan are summing up the results of the 2025-2026 academic year 21.05.2026
🛬Во всех школах страны подходит к завершению 2025–2026 учебный год. В этом году обучение завершают более 3,9 миллиона школьников, из которых свыше 215 тысяч выпускники 11 классов.📕По итогам учебного года более 31 тысячи учащихся претендуют на получение аттестата с отличием по окончании 9 класса. Среди выпускников 11 классов на получение аттестата с отличием претендуют 18 тысяч школьников. Сегодня в организациях образования страны трудятся более 420 тысяч педагогов.🖼️В рамках национального проекта «Келешек мектептері», реализуемого по поручению Главы государства, введены в эксплуатацию 217 школ, из которых 84 расположены в сельской местности. В настоящее время в этих школах обучаются более 220 тысяч учащихся и работают около 16 тысяч педагогов.🖊️В связи с завершением учебного года 25 мая во всех школах страны пройдет единый классный час на тему «Білімім — Отаныма!». В ходе классных часов будут подведены итоги учебного года, отмечены достижения учащихся и самые яркие события школьной жизни. Особое внимание будет уделено ключевым ценностям единой программы воспитания «Адал азамат», повышению уважения к знаниям и науке, развитию инновационного мышления как важнейшим стратегическим направлениям, определенным в Народной Конституцией. Также школьникам будут представлены рекомендательные списки литературы на период летних каникул.📒В соответствии с совместным приказом и постановлением Министерства просвещения и местных исполнительных органов запрещается проведение торжественных мероприятий в организациях дошкольного, среднего, технического и профессионального, а также послесреднего образования в ресторанах, кафе, банкетных залах, на базах отдыха и на природе.📔Не допускается сбор денежных средств с родителей, законных представителей и обучающихся, а также требование подарков и иных материальных ценностей в связи с проведением торжественных мероприятий. Церемонии вручения аттестатов и дипломов будут организованы исключительно в стенах организаций образования.🖋️Совместный приказ направлен на обеспечение безопасности и общественного правопорядка при проведении выпускных мероприятий, а также на укрепление идеологии «Закон и порядок» в организациях образования.Source : https://www.gov.kz/memleket/entities/edu-osakarovka/press/news/details/1224193?lang=ru
CIT rates from January 1, 2026 21.05.2026
CIT rates:Base rate — 20% (unchanged.).Reduced rates:agricultural producers and aquaculture — 3% (earlier 10%);agricultural cooperatives — 6% (earlier 10%);social sector (except for NPOs) — 5% in 2026, 10% in 2027.Higher rates:banks (except for lending money to businesses) — 25%;gambling business — 25%.Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1224203?lang=ru
The Cassation Court for Administrative Cases of the Republic of Kazakhstan confirmed the legality of the additional charges of the Department of State Revenue for the Abai region in relation to a large subsurface user 21.05.2026
The Cassation Court for Administrative Affairs of the Republic of Kazakhstan has issued a ruling on a landmark tax dispute between the Department of State Revenue for the Abai region and a major taxpayer for the extraction and processing of precious metals, JSC.The Supreme Court fully supported the position of the state revenue authorities, annulling the previously issued acts of the lower courts in the satisfied part and making a new decision to dismiss the claim of the Joint-Stock Company.  The background of the dispute and the position of the first instanceIn 2024, the Department of State Revenue for the Abai region conducted a comprehensive unscheduled tax audit of the JSC's activities for 2021-2022. According to the results of the audit, the company accrued additional taxes and penalties, as well as reduced the amount of VAT, confirmed for refund from the budget, totaling more than 4.8 billion tenge. The basis for the charges were two key blocks of violations:- Gold shortage: unjustified deduction of expenses for a large shortage of gold identified in 2021 without reflecting the results of the inventory in the tax statements. - Consulting services from a non-resident: unlawful deduction of expenses for consulting services provided by a Russian interconnected company, LLC, for CPN and VAT deduction. The Specialized Interdistrict Administrative Court (SMAS) of the Abai region, and then the appeals board, recognized the requirements of the fiscal authority regarding accounting for the shortage of gold as legitimate. However, in terms of additional charges for consulting services, the courts sided with the taxpayer, considering that in order to exclude expenses from deductions, the tax authorities should have previously challenged the transactions in court.Having considered the cassation appeal of the Department of State Revenue for the Abai region, the Court of Cassation for Administrative Cases concluded that the conclusions of the lower courts regarding the cancellation of additional fees for consulting services were erroneous. The Court of Cassation recorded important legal positions that are crucial for the administration of large taxpayers:Powers of the tax authorities without invalidating transactions: The Court explicitly stated that the absence of a separate judicial act on invalidating the transaction does not prevent the tax authority from excluding costs from deductions and offsets. The fiscal authority evaluates the compliance of the submitted documents with the requirements of the legislation within the framework of its direct duties on tax control. Fictitious and framework-based nature of documentation: The analysis of contracts with LLC has shown their exceptionally general and framework-based nature. The acts of completed works and invoices submitted by JSC contained only the template wording "Consulting services" without detailing the types of work, volumes, time spent, tariffs and specific performers. The taxpayer could not prove the real connection of these multimillion-dollar expenses with income-generating activities. Hidden distribution of dividends: The Court of Cassation agreed with the qualification of the tax authority, which recognized these payments to a foreign company as a material benefit of an interconnected party. Since the reality of the services has not been confirmed, the transfer of 2.5 billion tenge was actually a hidden distribution of profits (dividends) in favor of the parent company with the resulting obligation to pay CPI at the source of payment.  Regarding the shortage of gold, the cassation instance once again confirmed the correctness of the Department's actions: the fact of the loss of goods should be reflected in the period when the inventory is completed (2021), regardless of the progress of the criminal investigation and the identification of the perpetrators.  The results of the review:The Court of Cassation fully satisfied the complaint of the Department of State Revenue in the Abai region, restoring the legality of budget charges in full. The Department of State Revenue for the Abai region reminds that the tax accounting of large taxpayers should be strictly based on the principles of transparency, reliability and impeccable documentary evidence of the reality of each business transaction.Source : https://www.gov.kz/memleket/entities/kgd-abay/press/news/details/1224226?lang=ru