The Department of state revenue for the Mangistau region

Clarification . Under Article 440 of the Tax Code of the Republic of Kazakhstan, IIT on income taxable at source is calculated by the tax agent (employer) when the income is accrued. IIT is withheld no later than the day the income is paid. The tax agent must transfer the withheld IIT to the budget at its place of location no later than twenty-five calendar days after the end of the month in which the income was paid (in practice, no later than the 25th day of the month following the month of salary payment). For employees of structural subdivisions, IIT is transferred to the relevant budgets at the location of those subdivisions. Liability . Under part 2 of Article 279 of the Code of Administrative Offences, failure to transfer, or incomplete transfer of, withheld tax within the statutory deadline entails a fine of: - 5 MCI for private notaries, private bailiffs, attorneys, small-business entities or non-profit organisations; - 10 MCI for medium-sized business entities; - 20 MCI for large-business entities. Liability does not apply if the amounts were identified by the tax agent independently, reported in additional tax reporting and transferred to the budget no later than three working days from the date such reporting was filed.

No. The object of taxation is the income of an individual, not the method of obtaining it. If the transfer is of a personal nature — helping relatives, a birthday or wedding gift, repayment of debt, collection for school needs, compensation for joint expenses — such income is not recognized as income and is not taxed.

The State Revenue Department for the Mangystau Region explains where and how self-employed persons can pay a penalty on social payments and what to check when making the payment. How can a self-employed person pay the penalty? Your situation : You apply the special tax regime for the self-employed and a penalty has been charged on social payments. Where and how can you pay it? A penalty charged for late or incomplete payment of social contributions can be paid through : – mobile apps of second-tier banks (for example, Halyk: Payments → All payments → Government payments → Self-employed); – Kaspi.kz (Public services / Payments → Fines and taxes → Contributions for the self-employed, or the separate penalty payments section); – branches of Kazpost JSC. Check the accrued penalty amount in advance in the e-Salyq Business mobile app or in the taxpayer’s cabinet. Important . Social payments and penalties cannot be paid (debited) through the e-Salyq Business app. The app is used to issue receipts and calculate liabilities. When paying a penalty, select the correct payment purpose code (KNP): – 019 — penalty on mandatory pension contributions (OPC); – 098 — penalty on employer’s mandatory pension contributions (EOPC); – 017 — penalty on social contributions (SC); – 124 — penalty on contributions for compulsory social health insurance (CSHI). The payee is the Non-Profit JSC State Corporation “Government for Citizens”. Please note : social payments of a self-employed person amount to 4% of monthly income (1% each for OPC, EOPC, SC and CSHI). EOPC is not payable by persons born before 1975. The deadline is no later than the 25th day of the month following the month in which income was received. If there was no income in a given month, no payment is charged.

The Department of State Revenue for the Mangystau Region explains how individual property tax is calculated and paid, which categories of individuals are not taxpayers (or enjoy a statutory allowance), and what to do if the assessment appears incorrect. How is property tax on residential objects calculated? Individual property tax is assessed by state revenue authorities at the location of the taxable object. For dwellings, buildings, dacha structures, garages, parking spaces and other constructions, the tax base is the value of the object (or the aggregate value of objects where the statutory threshold is exceeded). The rate depends on value: the higher the value, the higher the applicable rate (a progressive scale). From 2026, a separate calculation procedure applies where the aggregate value of objects exceeds the statutory threshold. The tax is assessed no later than 1 July of the year following the reporting tax period and is payable no later than 1 October of that year. What happens if the property tax is not paid? If the tax is not paid by the due date, a late-payment penalty (penya) accrues for each day of delay starting after 1 October. When arrears arise, the taxpayer is issued a notice. Thirty working days are allowed to comply. If the debt exceeds 1 MCI, a tax order is issued. If the debt remains unpaid after the tax order, the case is referred to court enforcement officers. Compulsory collection measures may be applied, including attachment of bank accounts and property. In 2026, 1 monthly calculation index (MCI / MRP) equals 4,325 tenge. Who is not an individual property taxpayer? The following persons are not individual property taxpayers (subject to the limits set by Article 597 of the Tax Code of the Republic of Kazakhstan): Heroes of the Soviet Union, Heroes of Socialist Labour, holders of the titles “Halyk Kaharmany” and “Kazakstanyn Yenbek Yeri”, and holders of the Order of Labour Glory of three classes and the “Otan” Order — within 1,000 MCI (KZT 4,325,000 in 2026) of the total value of objects specified in subparagraph 1) of Article 599 of the Tax Code; Great Patriotic War veterans, persons equated to them in benefits, veterans of combat operations in other states, home-front workers of the war years, and persons with disabilities — in respect of land plots occupied by the housing stock, adjoining plots, plots for personal subsidiary farming, gardening and dacha construction, and plots under garages; and within 1,500 MCI (KZT 6,487,500 in 2026) of the total value of objects specified in subparagraph 1) of Article 599; orphans and children left without parental care — until they reach the age of 18, in respect of the land plots and taxable objects listed above; one parent of a person with a disability from childhood or of a child with a disability — in respect of the land plots listed above; mothers of many children awarded the title “Mother Heroine” or the “Altyn Alka” pendant, and separately residing pensioners — in respect of land plots occupied by the housing stock and adjoining plots; and within 1,000 MCI of the total value of objects specified in subparagraph 1) of Article 599. Separately residing pensioners are pensioners at whose legal address only pensioners are registered; individual entrepreneurs — in respect of objects used in entrepreneurial activity (except dwellings and other objects assessed by the state revenue authorities); individuals who own an apartment (room) — in respect of their share in the land plot occupied by a multi-apartment residential building. Data on eligible categories are submitted annually by the competent authorities and are taken into account when the tax is assessed. If an exemption has not been applied, the taxpayer should apply to the state revenue authority with supporting documents. Why has property tax been charged to me? The tax is assessed on individuals who own dwellings, apartments, dacha structures, garages, parking spaces and other taxable objects located in the Republic of Kazakhstan. The legal basis is ownership of the object. Why has the tax amount increased compared with last year? An increase may result from a change in the value, area or other characteristics of the property, from updated information on the object, or from changes in calculation indices and rates provided by the Tax Code. Why has the tax been charged if I am entitled to an exemption? In some cases information on the preferential category may be missing from information systems or may not have been taken into account. The taxpayer should apply to the state revenue authority at the location of the object and submit documents confirming the right to the exemption so that the assessment can be adjusted. Why has the tax been charged if I have sold the property? The tax is assessed for the actual period of ownership. If information on the termination of ownership has not been received or taken into account, the taxpayer should apply to the state revenue authority for verification and adjustment. Why has the tax been charged to the wrong owner? This may occur where ownership records diverge or ownership has changed. The taxpayer should apply to the state revenue authority to verify and correct the data. Where should I apply if I disagree with the assessed amount? Apply to the state revenue authority at the location of the taxable object and submit documents supporting the need for an adjustment (title documents, evidence of an exemption, sale-and-purchase contracts, etc.). Assessments can be checked and the tax paid via the e-Salyq Azamat mobile application, the kgd.gov.kz portal, second-tier banks and payment services.

The Department of State Revenue for the Mangystau region informs that since 2026, the requirements for cash register receipts have changed. Now every receipt must include: - the name of the product, work or service in accordance with the Product Code Nomenclature; - product identification code for TUBING; - means of identification for goods subject to mandatory labeling. Good news for business: thanks to the introduction of CNT, the process has become easier. Now you do not need to manually enter the names of the goods — it is enough to scan the barcode, and the information will be automatically pulled up from the state database through the services of fiscal data operators. Please note! CMCs that do not meet the new technical requirements and cannot generate new-style receipts will be excluded from the State Register of CMCs. We recommend checking your cash register equipment and updating it if necessary. Issuing checks that do not meet the established requirements may result in administrative liability. (unofficial translation)

The Department of State Revenue for the Mangystau region informs that, in accordance with Article 80 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan", customs duties are exempt from payment: vehicles carrying out regular international transportation of goods, baggage and passengers, as well as items of logistics, equipment, fuel, food and other property necessary for their operation while en route, at intermediate stops or purchased abroad in connection with the elimination of an accident (breakdown) of these vehicles funds; items of material and technical supplies, equipment, fuel, food and other property exported outside the customs territory of the Eurasian Economic Union to ensure the production activities of Kazakhstani or leased (chartered) Kazakh persons of sea vessels engaged in marine fishing, as well as products of their fishery imported into the territory of the Republic of Kazakhstan; banknotes and coins of national and foreign currency (except for banknotes and coins of cultural and historical value), as well as securities; goods, with the exception of excisable goods, imported as humanitarian aid; goods, with the exception of excisable goods (except passenger cars specially designed for medical purposes), imported for charitable purposes through States, governments of States, international organizations, including the provision of technical assistance; raw materials imported by the National Bank of the Republic of Kazakhstan and its branches, representative offices and organizations for the production of banknotes; goods imported and exported for official use by foreign diplomatic and equivalent missions, consular offices, as well as for personal use by persons belonging to the diplomatic and administrative-technical staff of these missions, including members of their families living with them, who are not citizens of the Republic of Kazakhstan and are exempt in accordance with international treaties of the Republic of Kazakhstan; goods purchased at the expense of grants provided by states, governments of states, as well as international organizations determined in accordance with the tax legislation of the Republic of Kazakhstan. When goods are placed under the customs procedure of refusal in favor of the state, the customs duty for customs declaration is not paid. The procedure for submitting documents for exemption from customs duties is determined by the authorized body. (Unofficial translation)