On September 15, 2025, a number of amendments to the current Tax Code came into force under Law of the Republic of Kazakhstan No. 208-VIII dated July 15, 2025:
- Internet platform operators recognized as tax agents
Additional obligations have been introduced for internet platform operators:
Operators whose payments for services or work are not processed through the platform are now required to provide tax authorities with information on individuals registered on the platform who deliver services or perform work for customers using the platform, in accordance with the procedure and deadlines established by the authorized body.
- Second-tier banks required to provide information to tax authorities
Second-tier banks must provide the tax authority with information on individuals required to submit declarations of assets and liabilities, income, and property, specifically:
- information on the existence and numbers of bank accounts and balances;
- information on transactions on bank accounts in connection with the acquisition during the calendar year of property worth more than 20,000 times the monthly calculation index (MCI).
- Tax authorities allowed to use biometric identification
Tax authorities are now permitted to use biometric identification in their information systems for tax administration.
- New rule on control of excisable goods
For retail sales of goods subject to mandatory labeling, operations through cash registers with data recording and/or transmission functions must be carried out exclusively by scanning the identification codes affixed to the goods.
- Amendments on housing and communal services
An amendment also classifies condominium associations (of apartment or non-residential property owners) as non-profit organizations.
A registration fee and rates have been introduced for state registration (re-registration) of property owners’ associations of apartment buildings and cooperatives of apartment (non-residential) owners.
- Criminal liability introduced for “droppers”
From September 16, 2025, Article 232-1 of the Criminal Code of Kazakhstan comes into effect: “Illegal provision, transfer, and acquisition of access to a bank account, payment instrument, or identification means, as well as illegal execution of payments and money transfers.” Offenders may face a fine or imprisonment for up to 7 years.
- Deadline for payment of individual income tax (IIT) for private practitioners changed
Law No. 208-VIII of July 15, 2025, comes into force on September 15, 2025. Accordingly, the first IIT payment deadline for private practitioners is no later than October 5, 2025.
- New requirements for registering as an individual entrepreneur (IE)
From September 15, 2025, individuals with annual income exceeding 360 MCI must register as individual entrepreneurs. Previously, the threshold was 12 times the minimum wage (MW).
Source: Uchet.kz
