Article 30. The principle of good faith of taxpayers (tax agents) The Tax Code of the Republic of Kazakhstan

Home / Codes / Article 30. The principle of good faith of taxpayers (tax agents) The Tax Code of the Republic of Kazakhstan

1. It is assumed that a taxpayer (tax agent) performs actions (inaction) to fulfill a tax obligation in good faith.

2. It is not allowed for a taxpayer to reduce his tax liability as a result of:

misrepresentation of information about the facts of economic activity (the totality of such facts), about the objects of taxation to be reflected in the tax and (or) accounting or tax reporting of the taxpayer;

making transactions for the purpose of non-payment (incomplete payment) of the amount of tax;

fulfillment of an obligation under a transaction (operation) by a person who is not a party to the agreement.

Underestimation of the amounts of taxes and payments to the budget in tax reports and (or) their non-payment by the supplier cannot be the only justification for not confirming the fact of settlements with this supplier.

3. If a tax obligation fulfilled by a taxpayer (tax agent) in accordance with a previously received individual written explanation from an authorized body, which is subsequently withdrawn, is found to be erroneous or a new, different explanation is sent, then the tax obligation is subject to correction (correction) when considering a complaint against notification of the results of a tax audit without charging penalties to the taxpayer and penalties.

4. Violations of the tax legislation of the Republic of Kazakhstan and other legislation of the Republic of Kazakhstan related to the fulfillment of a tax obligation committed by a taxpayer (tax agent) must be described during tax audits.

The substantiation of arguments and disclosure of circumstances indicating a violation of the tax legislation of the Republic of Kazakhstan and other legislation of the Republic of Kazakhstan are the responsibility of the tax authorities.

5. When considering a complaint about the notification of the results of a tax audit, all uncertainties and unresolved issues of the tax legislation of the Republic of Kazakhstan are interpreted in favor of the taxpayer (tax agent).

6. When determining tax obligations, it is not allowed to take into account assets, income and expenses received (incurred) as a result of a criminal offense (act), which are recognized as a bribe and (or) other illegal material remuneration on the basis of a judicial act that has entered into legal force or a decision to terminate a criminal case on non-rehabilitating grounds.

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

President

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 30. The principle of good faith of taxpayers (tax agents) The Tax Code of the Republic of Kazakhstan

The Tax Code of the Republic of Kazakhstan

1. It is assumed that a taxpayer (tax agent) performs actions (inaction) to fulfill a tax obligation in good faith.

2. It is not allowed for a taxpayer to reduce his tax liability as a result of:

making transactions for the purpose of non-payment (incomplete payment) of the amount of tax;

fulfillment of an obligation under a transaction (operation) by a person who is not a party to the agreement.

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

President

Republic of Kazakhstan

Constitution Law Code Regulation Decree Order Decision Resolution Lawyer Almaty Lawyer Legal service Legal advice Civil Criminal Administrative cases Disputes Defense Arbitration Law Company Kazakhstan Law Firm Court Cases

__________________________

Article 30. Tax Secrecy of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. Any information received by a tax authority about a taxpayer (tax agent), with the exception of the following information, shall constitute a tax secret::

1) the amount of taxes and payments to the budget paid (transferred) by the taxpayer (tax agent), with the exception of individuals;

2) on the amount of refund to the taxpayer from the budget of the excess of the amount of value-added tax attributed to the offset over the amount of the accrued tax;

3) about the amount of the taxpayer's (tax agent's) tax debt;

4) about inactive taxpayers;

5) subject to posting in the database on the Internet resource of the authorized body in the case provided for in Articles 19 and 29 of this Code.;

6) on the taxpayer's submission of a tax statement on conducting a tax audit in connection with liquidation (termination of activity);

7) on the accrued amount of taxes and payments to the budget to the taxpayer (tax agent), with the exception of individuals;

8) about the accrued amount of property tax, land tax, vehicle tax to individuals;

9) on liability measures applied against a taxpayer (tax agent) who violated the tax legislation of the Republic of Kazakhstan;

10) on the presence (absence) of registration as a taxpayer of a non-resident operating through a permanent establishment, structural subdivision or without the formation of a permanent establishment in accordance with Article 650 of this Code;

11) about the following registration data of the taxpayer (tax agent):

Identification number;

last name, first name, patronymic (if it is indicated in the identity document) of an individual, head of a legal entity;

name of the individual entrepreneur, legal entity;

the date of registration, the date of de-registration, the reason for de-registration of the taxpayer (tax agent);

type of activity;

start and end date of suspension of activity;

taxpayer's residence;

registration number of the cash register machine at the tax authority;

the place of use of the cash register machine;

applicable tax regime;

11-1) on the semi-annual schedule of periodic tax audits based on risk assessment;

12) failure of a taxpayer (tax agent) to submit tax reports;

13) non-confidential information in accordance with the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy;

14) authorized state bodies with regard to information on submitted income and property declarations, indicating the date of submission and the code of the tax authority, by persons who are required to do so by the Law of the Republic of Kazakhstan "On Combating Corruption".

The procedure for submitting the specified information is determined by the authorized body;

15) national security bodies of the Republic of Kazakhstan for the purposes and in accordance with the procedure provided for by the Law of the Republic of Kazakhstan "On National Security Bodies of the Republic of Kazakhstan".

4. The provisions of paragraph 3 of this Article do not apply to information and information about a taxpayer obtained by tax authorities in the process of legalization in accordance with the Law of the Republic of Kazakhstan "On Amnesty for Citizens of the Republic of Kazakhstan, oralmans and persons with a residence permit in the Republic of Kazakhstan in connection with their legalization of property."

5. Tax secrecy is not subject to disclosure by persons who have access to tax secrecy, both during the performance of their duties and after the completion of their performance.

6. The loss of documents containing information constituting a tax secret, or the disclosure of such information, entails liability established by the laws of the Republic of Kazakhstan.

7. It is not a disclosure of tax secrets:

1) transfer of a backup copy of an electronic information resource to a single backup storage platform for electronic information resources.

At the same time, the use of such data transferred for storage is carried out only by the authorized body.

The transfer and storage of a backup copy of an electronic information resource is carried out in accordance with the procedure and deadlines determined by the authorized bodies in the field of information security and national security in coordination with the authorized body.;

2) transfer of information received by the central state body in the field of environmental protection to monitor the correctness of calculation, completeness and timeliness of transfer by producers (importers) of fees for the organization of collection, transportation, processing, neutralization, use and (or) disposal of waste, in accordance with the procedure established by the legislation of the Republic of Kazakhstan;

3) transfer of information received by the authorized body in the field of regulation of foreign trade activities:

the competent authority of a third country and (or) the Union of third countries when conducting special protective, anti-dumping, and countervailing investigations in respect of goods originating from the Republic of Kazakhstan;

the competent authority of a member State of the Eurasian Economic Union and (or) the Eurasian Economic Commission in the case of a compensatory investigation in respect of goods originating from the Republic of Kazakhstan;

The Eurasian Economic Commission for the purposes of investigations in accordance with the legislation of the Republic of Kazakhstan on special protective, anti-dumping and countervailing measures in relation to third countries.

The transfer of such information is carried out in accordance with the procedure and under the conditions stipulated by the legislation of the Republic of Kazakhstan on the regulation of trade activities and special protective, anti-dumping and countervailing measures in relation to third countries.

4) transfer of information about the vehicle identification number to second-tier banks for payment of vehicle tax by an individual;

5) transfer of information about the legal address of an individual entrepreneur to second-tier banks for the fulfillment of tax obligations stipulated by this Code.

6) transfer by the central state body in the field of informatization to the operator of the information and communication infrastructure of the "electronic government" of information obtained for the formation of a risk assessment system for the purpose of state control and supervision.

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

Tax disputes on the recognition of a notification as unfulfilled are accepted by the tax authority only in case of violation by the taxpayer of the form and deadlines for the execution of the notification.,

Tax disputes on the recognition of a notification as unfulfilled are accepted by the tax authority only in case of violation by the taxpayer of the form and deadlines for the...