Questions and answers from The Department of state revenue for the Mangistau region about public services and official procedures.
My employer withholds individual income tax (IIT) from my salary. By what deadline must the employer transfer the withheld IIT to the budget, and what liability applies if the deadline is missed?
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...
Are mobile transfers themselves taxed?
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...
Has a penalty been charged on social payments?
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 fo...
Individual property tax: calculation, exemptions and how to dispute an assessment
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 re...
How have the requirements for cash register receipts changed since 2026?
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 ident...
When customs fees are not paid
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 internationa...
Do I need to pay tax when selling an apartment in Kazakhstan
The Department of State Revenue for the Mangystau region informs that when selling an apartment, the obligation to pay individual income tax (IIT) arises in the case of income from the increase in value. The tax is calculated not from the total amount of the sale, but from the po...
