Excise tax rates on excisable goods, the list of which is defined by Article 536 of the Tax Code of the Republic of Kazakhstan, are set in absolute amount per unit of measurement in physical terms. According to the Tax Code of the Republic of Kazakhstan, tobacco products produced in the territory of the Republic of Kazakhstan and imported into the territory of the Republic of Kazakhstan are subject to excise tax at the following rates: Cigarettes with a filter, as well as without a filter and cigarillos: from January 1, 2026 to December 31, 2026 inclusive – 18 051 tenge / 1,000 pieces; from January 1, 2027 to December 31, 2027 inclusive – 21,163 tenge / 1,000 units. Cigars – 825 tenge /piece. Pipe tobacco, smoking, hookah and other tobacco packaged in consumer containers and intended for final consumption, with the exception of pharmaceutical products containing nicotine: from January 1, 2026 to December 31, 2026 inclusive – 15,863 tenge /kilogram; from January 1, 2027 to December 31, 2027 inclusive – 18,835 tenge /kilogram. Products with heated tobacco (heated tobacco stick, heated tobacco capsule, etc.): from January 1, 2026 to December 31, 2026 inclusive – 11230 tenge / 1,000 units; from January 1, 2027 to December 31, 2027 inclusive – 11330 tenge / 1,000 units. Import of tobacco products (cigars) worth over 10.0 thousand tenge of the customs value (except for personal consumption) – 10% of the value in tenge / piece. Unless otherwise provided by the Tax Code of the Republic of Kazakhstan, the excise tax on excisable goods is subject to transfer to the budget no later than the 20th day of the month following the reporting tax period at the location of the taxable object.
Starting in 2026, for taxpayers applying the generally established taxation procedure, the threshold for mandatory VAT registration is 10,000 MCI. If the established threshold is exceeded, it is important to register for VAT in a timely manner. HOW TO FIX IT? Taxpayers whose turnover exceeds the maximum turnover threshold during a calendar year are subject to mandatory registration of a VAT payer. Since 2026, the maximum turnover threshold is 10,000 MCI ~ 43 million tenge (MCI 2026 - 4325 tenge). Such a threshold for VAT registration is set only for taxpayers who apply the generally established taxation procedure. For violation of the deadline for VAT registration, the taxpayer is held administratively liable under part 3 of Article 269 (50 MCI). Also, for making a turnover during the period of non-registration, a fine is provided for in Part 5 of Article 275 of the Administrative Code (15% of the turnover amount). YOUR SITUATION: When selling labor (goods, works and services), sole proprietors and legal entities exceed the maximum threshold for VAT (10,000 MCI) due to ignorance of the limitations of the VAT threshold. Then, after tax control, they are subject to an administrative fine in the amount of 15% of the excess amount in accordance with part 5 of Article 275 of the Administrative Code of the Republic of Kazakhstan.
HOW WAS THE DEBTOR DECLARED BANKRUPT, AND FOR HOW LONG WILL THE DEBTS BE WRITTEN OFF? The debtor’s obligations to creditors cease from the date the notice of the completion of the extrajudicial bankruptcy procedure and the recognition of the debtor as bankrupt is posted on the “e‑government” web portal.
WHO IS REQUIRED TO SUBMIT FORM 270.00 IN 2026? The obligation to submit form 270.00 depends on the status of the citizen, as well as the availability of his property and assets. The persons required to submit a declaration include: Civil servants and officials Civil servants, persons equated to them, as well as their legal spouses. Business representatives Heads and founders (participants) of legal entities whose share in the authorized capital exceeds 10%, as well as relevant persons of quasi-public sector entities and their spouses. Owners of foreign assets Residents of the Republic of Kazakhstan who have real estate, securities or cash in bank accounts abroad, if the total amount in the accounts exceeds 1000 MCI. Persons who have bought or sold large property Persons who have purchased or sold large property (apartment, car, shares, etc.) for a total amount of over 20,000 MCI during the year. Individuals engaged in private practice Notaries, private bailiffs, lawyers, and mediators. Check your status in advance and do not forget to submit a declaration in a timely manner! #form27000 #declaration #state revenues #taxes #Kazakhstan MCI
The personal income tax deduction for medicine: how to reflect in the declaration of form 270.00 for 2025? The SRC explained the procedure for reflecting the medical tax deduction in the amount of 118 MCI in the Income and Property Declaration (form 270.00) for 2025. If the employer has already provided this deduction when calculating the personal income tax at the source of payment, it cannot be reflected again in the declaration of form 270.00. This will lead to a double application of the tax deduction, which is not allowed. At the same time, the taxpayer has the right to independently declare in the form 270.00 deductions that were not applied by the tax agent, including the unused amount of the deduction for medicine. Important: you must comply with the requirements of the Tax Code and have supporting documents. Basis: Article 342 of the Tax Code of the Republic of Kazakhstan and the Rules for preparing a declaration of form 270.00, approved by the Order of the Minister of Finance of the Republic of Kazakhstan dated September 13, 2021 No. 927.
The Department of State Revenue of the Kostanay region informs that on November 29 , 2024 , from 10 : 00 a.m. to 13 : 00 p.m. , in order to ensure the norms of official ethics and the prevention of offenses of legislation on public service , anti - corruption , an online reception of citizens and employees of the OGD will be held by the Ethics Commissioner - Deputy head of the Department of State Revenue of the Kostanay region Zhursinalin Arman Moldagazievich ZOOM Conference ID : 312 380 8095 Access code : 22 55 88
