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Article 144. Monitoring of large taxpayers of the Tax Code of the Republic of Kazakhstan
1. Monitoring of large taxpayers is carried out in relation to taxpayers included in the list of participants in the monitoring of large taxpayers (hereinafter, for the purposes of this paragraph, the list of participants).
2. The list of participants includes:
1) the attorney (operator) and (or) the subsurface user(s) specified in the production sharing agreement (contract) concluded between the Government of the Republic of Kazakhstan or the competent authority and the subsurface user before January 1, 2009 and passed the mandatory tax examination, and (or) operating in an oil and gas condensate or offshore field;
2) a subsurface user who, as of October 1 of the year preceding the year of entry into force of the list of participants, meets the following conditions:
a contract has been concluded with the subsurface user for exploration, production, combined exploration and extraction of minerals, with the exception of contracts for exploration, extraction of common minerals and groundwater;
The subsurface user is classified as a city-forming legal entity in accordance with the list approved by the central authorized body in the field of regional policy.;
3) taxpayers whose annual amount of taxes paid is at least 2,000,000 times the monthly calculation index effective at the end of the year in which the list of participants is subject to approval.
At the same time, the annual amount of taxes paid is determined for each of the three calendar years preceding the year in which the list of participants is to be approved.;
4) second-tier banks and insurance organizations, whose total annual income, excluding the reduction provided for in Article 255 of this Code, for the tax period preceding the year in which the list of participants is to be approved, exceeds 3,000,000 times the monthly calculation index effective at the end of the year in which the list of participants is to be approved.;
5) the first three hundred large taxpayers who have the largest total annual income without taking into account the reduction provided for in Article 255 of this Code, out of the large taxpayers who meet the conditions established by part two of this paragraph.
The first three hundred large taxpayers specified in subparagraph 5) of part one of this paragraph are selected from among taxpayers whose value balances of fixed assets at the end of the tax period are at least 325,000 times the monthly calculation index effective at the end of the year in which the list of participants is subject to approval.
For the purposes of this article:
1) the total annual income, excluding the reduction provided for in Article 255 of this Code, is determined on the basis of the data of the corporate income tax declaration for the tax period preceding the year in which the list of participants is subject to approval.;
2) the amount of the value balances of fixed assets is determined on the basis of the tax statements for the year preceding the year in which the list of participants is to be approved.
3. The approved list of participants shall enter into force no earlier than January 1 of the year following the year of its approval and shall be valid for two years from the date of its entry into force.
The list of participants is formed on the basis of tax reporting data submitted as of October 1 of the year preceding the year of entry into force of the list provided for in part one of this paragraph.
4. The list of participants is not subject to revision during its validity period, except in cases of changes in the conditions under which taxpayers are subject to inclusion in the list of participants.
5. If, as of October 1 of the year preceding the year of entry into force of the list of participants, the taxpayer to be included in the list of participants is at the stage of liquidation, such taxpayer is not subject to inclusion in this list.
In case of reorganization of a participant in the monitoring of large taxpayers, its legal successor(s) is (are) subject to monitoring of large taxpayers until the subsequent list of participants is put into effect.
In case of liquidation of a participant in the monitoring of large taxpayers, as well as from the date of entry into force of the judicial act declaring him bankrupt, such participant is considered excluded from the list of participants.
6. A participant in the monitoring of large taxpayers for the period of the horizontal monitoring agreement is not subject to exclusion from the list of participants.
The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.
President
Republic of Kazakhstan
© 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the Republic of Kazakhstan
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From January 1, 2026, to invalidate the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory payments to the Budget" (Tax Code) in connection with the entry into force of the Tax Code dated July 18, 2025 No. 214-VIII SAM.
Article 144. Monitoring of large taxpayers
1. Monitoring of large taxpayers is carried out in relation to taxpayers included in the list of participants in the monitoring of large taxpayers (hereinafter, for the purposes of this paragraph, the list of participants).
2. The list of participants includes:
1) the attorney (operator) and (or) the subsurface user(s) specified in the production sharing agreement (contract) concluded between the Government of the Republic of Kazakhstan or the competent authority and the subsurface user before January 1, 2009 and passed the mandatory tax examination, and (or) operating in an oil and gas condensate or offshore field;
2) a subsurface user who, as of October 1 of the year preceding the year of entry into force of the list of participants, meets the following conditions:
a contract has been concluded with the subsurface user for exploration, production, combined exploration and extraction of minerals, with the exception of contracts for exploration, extraction of common minerals and groundwater;
The subsurface user is classified as a city-forming legal entity in accordance with the list approved by the central authorized body in the field of regional policy.;
3) taxpayers whose annual amount of taxes paid is at least 2,000,000 times the monthly calculation index effective at the end of the year in which the list of participants is subject to approval.
At the same time, the annual amount of taxes paid is determined for each of the three calendar years preceding the year in which the list of participants is to be approved.;
4) second-tier banks and insurance organizations, whose total annual income, excluding the reduction provided for in Article 255 of this Code, for the tax period preceding the year in which the list of participants is to be approved, exceeds 3,000,000 times the monthly calculation index effective at the end of the year in which the list of participants is to be approved.;
5) the first three hundred large taxpayers who have the largest total annual income without taking into account the reduction provided for in Article 255 of this Code, out of the large taxpayers who meet the conditions established by part two of this paragraph.
The first three hundred large taxpayers specified in subparagraph 5) of part one of this paragraph are selected from among taxpayers whose value balances of fixed assets at the end of the tax period are at least 325,000 times the monthly calculation index effective at the end of the year in which the list of participants is subject to approval.
For the purposes of this article:
1) the total annual income, excluding the reduction provided for in Article 255 of this Code, is determined on the basis of the data of the corporate income tax declaration for the tax period preceding the year in which the list of participants is subject to approval.;
2) the amount of the value balances of fixed assets is determined on the basis of the tax statements for the year preceding the year in which the list of participants is to be approved.
3. The approved list of participants shall enter into force no earlier than January 1 of the year following the year of its approval and shall be valid for two years from the date of its entry into force.
The list of participants is formed on the basis of tax reporting data submitted as of October 1 of the year preceding the year of entry into force of the list provided for in part one of this paragraph.
4. The list of participants is not subject to revision during its validity period, except in cases of changes in the conditions under which taxpayers are subject to inclusion in the list of participants.
5. If, as of October 1 of the year preceding the year of entry into force of the list of participants, the taxpayer to be included in the list of participants is at the stage of liquidation, such taxpayer is not subject to inclusion in this list.
In case of reorganization of a participant in the monitoring of large taxpayers, its legal successor(s) is (are) subject to monitoring of large taxpayers until the subsequent list of participants is put into effect.
