Article 45. Tax secrecy of the Tax Code of the Republic of Kazakhstan

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1. Tax secret – any information received by a tax authority about a taxpayer (tax agent), unless otherwise established by this article.

2. The following information about a taxpayer (tax agent) is a legal entity, a structural subdivision of a legal entity, a non–resident operating in the Republic of Kazakhstan through a permanent establishment, an individual entrepreneur, or a person engaged in private practice.:

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

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 value-added tax;

3) the amount of tax arrears;

4) about the following registration information:

Identification number;

last name, first name and patronymic of the supervisor;

name;

the date of inclusion of information about such a taxpayer in the taxpayer database or registration;

the date and reason for the exclusion of information about such a taxpayer from the taxpayer database and de-registration;

type of activity;

the date of the beginning and end of the suspension of the deadline for submitting tax reports;

residency;

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

the place of use of the cash register machine;

applicable taxation procedure;

5) the number of employees reflected in the tax statements;

6) on the tax burden coefficient calculated in accordance with the procedure determined by the authorized body, including the tax burden coefficient used for analytical purposes, which is determined as the ratio of the total amount of taxes calculated by the taxpayer and payments to the budget for the tax period to the amount of taxable income excluding remuneration and depreciation charges;

7) on liability measures applied for violation of the tax legislation of the Republic of Kazakhstan;

8) about tax benefits;

9) to be posted on the Internet resource of the authorized body in the cases provided for by this Code;

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

3. The following information about an individual taxpayer (tax agent) is not considered a tax secret:

1) the amount of tax arrears;

2) about the following registration information:

last name, first name and patronymic of an individual;

Identification number;

the date when information about such a taxpayer was included in the taxpayer database;

the date and reason for excluding information about such a taxpayer from the taxpayer database;

residency;

3) on liability measures applied for violation of the tax legislation of the Republic of Kazakhstan;

4) subject to publication in accordance with the Law of the Republic of Kazakhstan "On Combating Corruption";

5) about tax benefits;

6) to be posted on the Internet resource of the authorized body in the cases provided for by this Code;

7) non-confidential information in accordance with the legislation of the Republic of Kazakhstan on the restoration of solvency and bankruptcy of citizens of the Republic of Kazakhstan.

4. Information about a taxpayer (tax agent) who applies tax benefits, including for the purposes of forming and submitting an analytical report on tax expenditures provided for by the Budget Code of the Republic of Kazakhstan, is also not considered a tax secret.

5. Information about a taxpayer (tax agent) that is a tax secret, as well as documents containing such information, may not be submitted by a tax authority to another person without the consent of the taxpayer (tax agent), except in the cases provided for in paragraphs 4 and 6 of this Article.

6. A tax authority shall submit information about a taxpayer (tax agent) that constitutes a tax secret without obtaining the consent of the taxpayer (tax agent).:

1) law enforcement agencies and the State Security Service of the Republic of Kazakhstan within their competence established by the legislation of the Republic of Kazakhstan.

Information is provided on the basis of a reasoned request authorized by the investigating judge or prosecutor. A sanction is not required when requesting such information by an investigating judge or prosecutor.

The request is sent on paper or in the form of an electronic document;

2) to the court and judges on the basis of their application (order, demand, instruction, request) sent during the administration of justice in cases where the taxpayer is a party to the case under consideration;

3) to the bailiff, within the limits of his competence established by the legislation of the Republic of Kazakhstan, in cases of enforcement proceedings pending before him on the basis of a resolution certified by the seal of a private bailiff or a territorial department;

4) to the central authorized body for state planning, the authorized body carrying out financial monitoring and taking other measures to counteract the legalization (laundering) of income, the authorized body for asset recovery, the authorized body for external state audit and financial control, the authorized body for internal state audit and the national security body of the Republic of Kazakhstan in cases provided for by laws Of the Republic of Kazakhstan.

The authorized state bodies specified in the first part of this subparagraph shall approve the list of officials who have access to such information.;

5) to the authorized state bodies, the National Bank to perform the tasks and perform the functions assigned to them by the laws of the Republic of Kazakhstan.

The list of information constituting a tax secret and the procedure for their presentation are established by the rules of interaction approved by a joint act with the authorized body.;

6) to banking organizations, payment organizations, local executive bodies, local self-government bodies, a State corporation to perform tasks and perform functions assigned to them by the laws of the Republic of Kazakhstan.

The list of information constituting a tax secret and the procedure for their presentation are established by the rules of interaction approved by a joint act of the authorized body and the authorized state body in charge of management in the relevant field, or the National Bank, within the competence;

7) a specialist involved in conducting a tax audit and other forms of control (hereinafter referred to as the specialist);

8) to the tax or law enforcement authorities of other states, international organizations in accordance with international treaties ratified by the Republic of Kazakhstan;

9) members of the appeals commission on appeals considered within their competence;

10) members of the Advisory Council for the Consideration of Issues Related to Horizontal Monitoring (hereinafter referred to as the Advisory Council) on issues considered within their competence;

11) members of the Methodological Council on Taxation Issues on applications considered within their competence;

12) the structural subdivision of the authorized body responsible for reviewing complaints about notification of the results of a tax audit on appeals considered within its competence;

13) taxpayers who have submitted a claim for a refund of the excess amount of value-added tax in relation to the revealed violations of their suppliers according to the analytical report "Supplier Pyramid" as part of a thematic tax audit.

7. Information for the purpose of implementing the provisions of this article is provided through the integration of information systems in accordance with the Law of the Republic of Kazakhstan "On Informatization". In the absence of integration, information can be provided on paper or in another electronic form.

In the case of information exchange through the integration of information systems, the establishment of a separate procedure for the presentation of information is not required.

8. The provisions of paragraph 6 of this Article do not apply to information about a taxpayer obtained by a tax authority 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."

9. 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.

10. 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.

11. They do not constitute disclosure of tax secrets:

1) transfer by the tax authority for storage of a backup copy of an electronic information resource to a single platform for backup storage of electronic information resources in accordance with the Law of the Republic of Kazakhstan "On Informatization".

At the same time, the use of such data transferred for storage is carried out only by the tax authority.;

2) transfer of information received in accordance with the procedure and on the terms provided for by the legislation of the Republic of Kazakhstan on regulation of trade activities, as well as special protective, anti-dumping and countervailing measures in relation to third countries:

to 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;

to the competent authority of the EAEU member State and (or) the Eurasian Economic Commission (hereinafter referred to as the EEC) in case of a compensation investigation in respect of goods originating from the Republic of Kazakhstan.;

The EEC 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;

3) transfer by the tax authority to banking organizations of information about the taxpayer (tax agent) necessary for execution:

by the taxpayer (tax agent) of their tax obligations to pay taxes and payments to the budget, as well as social obligations;

obligations stipulated by this Code by banking organizations;

4) transfer by the authorized 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, as well as for data analytics in accordance with data management requirements;

5) transfer of information to the information systems of the subjects of informatization necessary for accounting and processing of state electronic information resources. The use of such information is carried out only by the tax authority.;

6) transfer by the tax authority to the National Chamber of Entrepreneurs of the Republic of Kazakhstan (hereinafter – NPP) of the information specified in paragraph 16 of Article 56 of this Code;

7) transfer by the tax authority to the operator of the Internet platform of information on the calculated amounts of taxes and social payments for individuals applying a special tax regime for the self-employed and operating using the Internet platform.

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 45. Features of tax accounting for corporate and individual income taxes under the acts on the establishment of trust management of property, except for the share of participation and shares of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. For tax accounting purposes:

income on property held in trust, except for participation and shares, reduced by the amount of expenses incurred by the non-resident trustee, reimbursed (to be reimbursed) on the basis of the act on the establishment of the trust management of property and the trustee's report on his activities, is the income of the founder of the trust management;

the property from the trust management of such property is the property of the founder of the trust management;

The remuneration provided for in the act on the establishment of the trust management of property to be paid to the trustee is the cost of the founder of the trust management.

The income of the trustee from the trust management of property, except for the share of participation and shares, includes:

remuneration provided for by the act on the establishment of trust management of property;

the amount of expenses incurred by the trustee, the reimbursement of which is provided for by the act on the establishment of the trust management of property and the report of the trustee on his activities.

The expenses from the trust management of property, except for the share of participation and shares, incurred by the trustee, the reimbursement of which is provided for by the act on the establishment of the trust management of property and the report of the trustee on his activities, are the expenses of such trustee.

Such costs reduce the income of the founder of the trust management on the property in trust management, and are not taken into account as expenses by the founder of the trust management.

2. The founder of a trust management fulfills the tax obligation for corporate and individual income taxes on income from trust management and property from trust management in accordance with the procedure established by this Code for persons to whom such founder belongs.

3. The trustee fulfills the tax obligation for corporate and individual income taxes on income, expenses and property from the trust management in accordance with the procedure established by this Code for persons to whom such a manager belongs.

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