Article 24. The main purpose and objective of the tax legislation of the Republic of Kazakhstan is the Tax Code of the Republic of Kazakhstan Қазақстан Республикасының Салық кодексі

Home / Codes / Article 24. The main purpose and objective of the tax legislation of the Republic of Kazakhstan is the Tax Code of the Republic of Kazakhstan Қазақстан Республикасының Салық кодексі

Article 24. The main purpose and objective of the tax legislation of the Republic of Kazakhstan is the Tax Code of the Republic of Kazakhstan

1. The main purpose of the tax legislation of the Republic of Kazakhstan is to establish taxes and payments to the budget operating in the territory of the Republic of Kazakhstan, as well as the rights and obligations of the parties to tax legal relations to ensure the fulfillment of tax obligations based on the principles of taxation.

2. The main task of the tax legislation of the Republic of Kazakhstan is to create a legal framework for calculating and paying taxes and payments to the budget, and fulfilling tax obligations.

The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.

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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 24. Obligations of second-tier banks and organizations engaged in certain types of banking operations of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

Second-tier banks and organizations engaged in certain types of banking operations are required to:

1) when opening bank accounts for a taxpayer - a legal entity, including a non-resident, its structural divisions, an individual registered as an individual entrepreneur or a person engaged in private practice, a foreigner and a stateless person, or a change in the bank account's individual identification code in cases provided for in Articles 60-1, 61-2, 61-11, 61-12 of the Law of the Republic of Kazakhstan "On Banks and banking activities in the Republic of Kazakhstan", notify the authorized body of the opening or modification of these accounts through transmission through telecommunications networks, ensuring guaranteed delivery of messages, no later than two business days following the day of their opening or modification, indicating the identification number.

Notification is not required for bank accounts intended for storing pension assets of the unified accumulative pension fund and voluntary accumulative pension funds, assets of the social health insurance fund, assets of the State Social Insurance Fund, assets secured by the issuance of bonds of a special financial company and assets of an investment fund, savings accounts of non-resident legal entities, foreigners and stateless persons. citizenship, correspondent accounts of foreign correspondent banks, bank accounts, intended for receiving benefits and social benefits paid from the State budget and (or) the State Social Insurance Fund, material assistance provided in accordance with subparagraph 1) paragraph 4 of Article 112 of the Social Code of the Republic of Kazakhstan, current accounts intended for crediting money on the terms of a notary's deposit, the current account of a private bailiff intended for storing recovered amounts in favor of recoverers, escrow accounts, bank accounts under an educational funded deposit agreement, concluded in accordance with the Law of the Republic of Kazakhstan "On the State educational accumulative system".

Information about taxpayers, including individuals who are registered as an individual entrepreneur or a person engaged in private practice, is provided to second-tier banks and organizations engaged in certain types of banking operations for the purpose of fulfilling their duties provided for in this subitem and subitems 4), 6), 8), 11), 13) and 15) of this Article, in accordance with the procedure determined by the authorized body in coordination with the National Bank of the Republic of Kazakhstan.

If it is impossible to notify about the opening or modification of the specified accounts via the telecommunications network due to technical problems, the notification is sent in hard copy to the tax authority at the taxpayer's location (residence) within two working days.;

2) in accordance with the international agreement of the Republic of Kazakhstan on the exchange of information, submit to the authorized body via the telecommunications network information on the availability of bank accounts and their numbers, on the remaining money in these accounts, as well as information on the availability, type and value of other property, including those placed on metal accounts or managed by individuals-non-residents, non-resident legal entities, as well as legal entities whose beneficial owners are non-residents, in accordance with the procedure and terms, which are established by the authorized body in coordination with the National Bank of the Republic of Kazakhstan;

3) provide, at the request of the authorized body, information on the availability of bank accounts and their numbers, on the balances and movement of money in these accounts, and other information related to an agreement concluded between an individual or a legal entity and a second-tier bank, an organization engaged in certain types of banking operations, providing for the provision of banking services, as well as information on availability, type and value of other property, including those deposited in metal accounts or managed by individuals and legal entities, specified in the request of the authorized body of a foreign state sent in accordance with the international treaty of the Republic of Kazakhstan;

4) when accepting payment documents for taxes and payments to the budget, social payments, check the correctness of specifying the identification number in accordance with the rules for generating the identification number.

In cases of non-compliance of the identification number indicated in the payment document with the data of the authorized state body responsible for generating identification numbers and maintaining national registers of identification numbers, or its absence, second-tier banks or organizations engaged in certain types of banking operations refuse to execute such a payment document.

The provisions of parts one and two of this subparagraph shall not apply to the payment of payments to the budget provided for in subparagraph 2) paragraph 1 of Article 189 of this Code, a foreigner and a stateless person;

5) refuse to execute a payment document for the payment of vehicle tax from individuals in the event that the identification number of cars, trucks, buses indicated in the payment document does not match the data provided by the authorized body for road safety.

In the absence of a vehicle identification number in the data provided by the authorized body for road safety, second-tier banks or organizations engaged in certain types of banking operations may not refuse to execute a payment document for the payment of vehicle tax from individuals.;

6) when the taxpayer closes the bank accounts specified in subparagraph 1) of this Article, notify the authorized body of their closure via a telecommunications network providing guaranteed delivery of messages, no later than two business days following the day of their closure, indicating the identification number.

If it is impossible to notify about the closure of these accounts via the telecommunications network due to technical problems, the notification is sent in hard copy to the tax authority at the taxpayer's location (residence) within two working days.;

7) upon termination of recognition of income in the form of remuneration for a loan (loan) granted by suspending the accrual of such remuneration to an individual registered as an individual entrepreneur or a legal entity, notify the authorized body no later than March 31 of the year following the reporting tax period determined in accordance with Article 314 of this Code. in which such recognition was terminated, in accordance with the form established by the authorized body;

8) if the client's money is sufficient in bank accounts to meet all requirements imposed on the client, execute the taxpayer's payment orders for the payment of taxes and payments to the budget from the bank account as a matter of priority. In the same manner, execute collection orders from tax authorities on collecting the amount of tax arrears no later than one business day following the day of receipt of the tax authorities' instructions.

In case of absence or insufficiency of money in bank accounts to meet all the requirements imposed on the client, the second-tier bank withdraws money to pay off tax arrears in the order of priority determined by the Civil Code of the Republic of Kazakhstan.;

9) transfer the amounts of taxes, payments to the budget and social payments:

on the day they are initiated by the taxpayer, except in cases when the payment is made using a payment card.;

no later than one business day from the date of debiting money from the taxpayer's bank account in cases when the payment is made using a payment card.;

during the business day, but not later than the next business day from the date of depositing cash at the cash desks of second-tier banks or organizations engaged in certain types of banking operations, or depositing cash through electronic terminals of second-tier banks or organizations engaged in certain types of banking operations;

10) if there is an instruction to allow an official of the tax authorities to verify the availability of money and transactions in the bank accounts of the individual being checked, who is registered as an individual entrepreneur or a person engaged in private practice or a legal entity.;

11) by decision of the tax authority, in the cases provided for by this Code, suspend all spending operations on bank accounts, with the exception of correspondent accounts, of an individual registered as an individual entrepreneur or a person engaged in private practice, a legal entity, a structural subdivision of a legal entity or a structural subdivision of a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment, in accordance with the procedure established by the laws of the Republic of Kazakhstan, subject to the provisions of paragraph 2 of Article 118 of this Code;

12) upon termination, in accordance with the civil legislation of the Republic of Kazakhstan, of obligations under loans (loans) issued to a borrower who is an individual registered as an individual entrepreneur or a legal entity on the date of termination of the obligation, notify the tax authority at the location (residence) of the borrower within thirty calendar days of the amount of the terminated obligations.

The provisions of the first part of this subparagraph shall not apply when the obligation is terminated by its fulfillment.;

13) submit, within ten working days from the date of receipt of the tax authority's request, information on the availability of bank accounts and their numbers, on the balances and movement of money in these accounts:

the audited legal entity and (or) its structural subdivision on issues related to taxation;

an individual who has an obligation to submit a declaration of assets and liabilities;

an auditable individual registered as an individual entrepreneur or a person engaged in private practice on issues related to taxation;

an individual entrepreneur, a person engaged in private practice, or a legal entity who are subject to the specifics of fulfilling a tax obligation upon termination of their activities in accordance with Articles 59 and 66 of this Code.;

an individual who is registered as an individual entrepreneur or a person engaged in private practice, a legal entity and (or) its structural subdivision, whose actual absence at their location is confirmed in accordance with the procedure established by Article 70 of this Code, and who has not submitted tax reports before the expiration of six months after the deadline established by this Code for its submission., with the exception of the period of extension of such period in the cases provided for by this Code;

an individual who has been removed from registration as an individual entrepreneur in accordance with Article 67 of this Code, for a period of time not exceeding the limitation period established by paragraph 2 of Article 48 of this Code;

an individual who is registered as an individual entrepreneur, a legal entity, or a structural subdivision of a legal entity that has a tax debt that has not been repaid within two months from the date of its occurrence, in the amount of more than 5,000 times the monthly calculation index established by the law on the republican budget and effective on January 1 of the relevant financial year;

inactive individuals registered as individual entrepreneurs or legal entities in accordance with the procedure established by the authorized body in coordination with the National Bank of the Republic of Kazakhstan;

a person registered in accordance with the procedure established by the law of the Republic of Kazakhstan as a candidate for President of the Republic of Kazakhstan, deputies of the Parliament of the Republic of Kazakhstan and Maslikhat, as well as members of local self-government bodies, and his spouse;

a person who is a candidate for a government position or for a position related to the performance of government or equivalent functions, and his/her spouse;

a person holding a public office during the period of his/her performance of his/her duties, and his/her spouse during the same period;

a person released on parole from serving a sentence.

a legal entity whose activity is the organization and conduct of gambling and (or) betting.

14) submit, within ten working days from the date of receipt of the tax authority's request, information on loans granted to an individual who has an obligation to submit a declaration of assets and liabilities, indicating the repayment amounts, including remuneration.

The information provided for in subparagraph 13) of the first part of this Article, with the exception of paragraph eight, shall be submitted in the form established by the authorized body in coordination with the National Bank of the Republic of Kazakhstan. The information provided for in the first part of this subparagraph shall be submitted in the form established by the authorized body in coordination with the authorized body for regulation, control and supervision of the financial market and financial organizations.;

15) refuse to open bank accounts, with the exception of correspondent accounts, as well as bank accounts intended for receiving benefits and social benefits paid from the state budget and the State Social Insurance Fund, and financial assistance provided in accordance with subparagraph 1) paragraph 4 of Article 112 of the Social Code of the Republic of Kazakhstan, pensions paid from the state budget and (or) the unified accumulative pension fund and (or) the voluntary accumulative pension fund, alimony (money, intended for the maintenance of minors and disabled adult children), as well as bank accounts under an educational savings agreement concluded in accordance with the Law of the Republic of Kazakhstan "On the State Educational Savings System, bank accounts intended for crediting payments and subsidies to pay for rented housing in a private housing fund, lump-sum pension payments credited from the unified accumulative pension fund for the purpose of improving housing conditions and (or) paying for medical treatment":

to a taxpayer recognized as inactive in accordance with the procedure established by Article 91 of this Code;

a taxpayer who has an open bank account with this second-tier bank, to which the tax authorities have issued collection orders or orders to suspend spending operations on the taxpayer's bank accounts.;

to a taxpayer who has a tax debt or arrears on social payments.

At the same time, if a taxpayer who has a tax debt or social security debt agrees, the bank has the right to open a bank account provided that spending operations are carried out on such a bank account after full repayment of tax debts and social security debt, including by transferring these types of debts by the taxpayer from the specified bank account.

The provisions of the first part of this subparagraph shall not apply:

when opening bank accounts by the parent bank to replace bank accounts transferred by the second-tier bank as part of operations for the simultaneous transfer of assets and liabilities of second-tier banks in accordance with the legislation of the Republic of Kazakhstan on banks and banking activities, and bank accounts opened by the successor bank to replace those transferred by the second-tier bank in the event of its merger as part of their reorganization;

when opening bank accounts by a taxpayer, in respect of whom a court decision on declaring him bankrupt and liquidation with the initiation of bankruptcy proceedings has entered into legal force.;

when a taxpayer pays the amount of debt stipulated in the fourth paragraph of the first part of this subparagraph, on the day of applying to a second-tier bank or an organization engaged in certain types of banking operations to open a bank account.;

16) submit information on taxpayers engaged in collection activities under contracts containing conditions for the transfer of rights (claims) to the tax authority at the location of said taxpayers no later than the 25th day of the month following the quarter, in the form established by the authorized body in coordination with the authorized body for regulation, control and supervision of the financial market and financial institutions. organizations;

16-1) submit information on taxpayers exercising the rights of a creditor in respect of a right (claim) assigned to him under a bank loan agreement under a trust management agreement concluded with a collection agency to the tax authority at the location of said taxpayers no later than the 25th day of the month following the quarter, in the form established by the authorized body in agreement with the authorized body for regulation, control and supervision of the financial market and financial organizations;

17) submit information on the availability of bank accounts and their numbers, balances and money movements on these accounts to taxpayers registered for activities provided for in subparagraph 10) of paragraph 1 of Article 88 of this Code, in accordance with the procedure and deadlines established by the authorized body in coordination with the National Bank of the Republic of Kazakhstan.;

18) excluded, in accordance with the Law of the Republic of Kazakhstan dated December 20, 2021 No. 85-VII (effective from 01.01.2022).

19) at the request of the authorized body, provide taxpayers – an individual registered as an individual entrepreneur or a person engaged in private practice - with information on the total amounts of payments for the calendar year credited to the current account through the use of equipment (devices) designed to make payments using payment cards and mobile devices. payments;

The categories of taxpayers, the procedure, form and deadlines for submitting information are established by the authorized body in coordination with the National Bank of the Republic of Kazakhstan.

20) submit information and (or) documents to the authorized body in accordance with the rules for withdrawing cash from bank accounts by business entities, approved by a joint act of the National Bank of the Republic of Kazakhstan, the authorized body and the authorized body for regulation, control and supervision of the financial market and financial organizations.

21) submit to the authorized body on taxpayers – individuals who are registered as individual entrepreneurs who apply certain special tax regimes and are users of a special mobile application, information on the total amounts of payments received into the account for conducting business activities for a calendar month, with the exception of the amounts of payments, information on which is received in a special mobile application on the receipts of such an application in accordance with with the provisions of paragraph 4 of Article 686-1 of this Code.

The procedure, form and time limits for submitting information are established by the authorized body in coordination with the National Bank of the Republic of Kazakhstan.;

22) provide the authorized body with information on the total amounts of payments and transfers for the calendar year made in favor of and in the context of foreign companies specified in paragraphs 1 and 2 of Article 779 of this Code, no later than the 15th day of the second month following the reporting year.

In order to obtain information, the authorized body shall send to second-tier banks and organizations engaged in certain types of banking operations the information specified in subparagraph 4-1) of paragraph 1 of Article 778 of this Code no later than the 10th day of the month following the reporting year.

The information and information specified in parts one and two of this subparagraph shall be provided in the manner, in the form and within the time limits established by the authorized body in coordination with the National Bank of the Republic of Kazakhstan.;

23) submit to the authorized body information on individuals who are not registered as individual entrepreneurs or persons engaged in private practice, on identified transactions that have signs of income from entrepreneurial activities according to certain criteria.

The criteria for classifying transactions conducted on bank accounts of individuals as transactions that have signs of generating income from entrepreneurial activity, the procedure, form and timing of the submission of information are established by the authorized body in coordination with the National Bank of the Republic of Kazakhstan.

For the purposes of this article, accounts of state institutions opened with the central authorized body for budget execution are equated to bank accounts, and the central authorized body for budget execution is equated to an organization engaged in certain types of banking operations.

The reports and information provided for in paragraphs 7), 12), 13) and 16) of the first part of this article shall be submitted via a telecommunications network. If it is impossible to submit them via the telecommunications network due to technical problems, these reports and information are sent on paper.

Information provided by second-tier banks and organizations engaged in certain types of banking operations, in accordance with this Code, is used by tax authorities in accordance with the procedure determined by the authorized body.

The Code of the Republic of Kazakhstan dated December 25, 2017 No. 120-VI SAM.

This Code establishes the fundamental principles of taxation, regulates power relations for the establishment, introduction, amendment, cancellation, procedure for calculating and paying taxes and other mandatory payments to the budget, as well as relations related to the fulfillment of tax obligations.

President

Republic of Kazakhstan

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