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.
AGRICULTURAL COOPERATIVES: WHEN SHOULD I PAY 3%, 6%, OR 20% CPN?Starting from January 1, 2026, Kazakhstan has differentiated corporate income tax (CIT) rates for agricultural production cooperatives (SPCs).The main rule: The rate depends not just on the status of the cooperative or the OKED code, but on what exactly it...
FARMS: HOW TO PAY TAXES IN 2026?Is it possible to combine two tax regimes? What taxes do I not have to pay? And what has changed for farmers?Since January 1, 2026, a special tax regime with a number of advantages has been in effect for peasant and farm enterprises (farms). Let's take apart the most important!0.5%The CP...
Sale of an apartment received as a gift: when does the obligation to pay the personal income tax arise?We explain the procedure for taxation of personal income when selling real estate received as a gift.For example, a citizen received an apartment as a gift in 2025 and decided to sell it in 2026. In this case, is ther...
When buying an expensive passenger car, you must pay an excise tax.Since 2026, the Tax Code of the Republic of Kazakhstan provides for the imposition of excise duty on passenger cars, the purchase price of which is 18,000 times the monthly calculation index (MCI) effective on January 1 of the corresponding fiscal year...
The Department of State Revenue for the city of Kostanay recalls that in order to promptly assist the population in clarifying tax and customs issues, improving public awareness and receiving feedback, there is a chatbot in Telegram "@SalyqBot", implemented by the State Revenue Committee of the Ministry of Finance of t...
The taxpayer (tax agent) has the right to:suspend the submission of tax reports;resume the submission of tax reports before the suspension period expires.It is mandatory for a taxpayer to resume submitting tax reports upon resumption of business.The total period of suspension of tax reporting should not exceed the limi...
Common mistakes when paying personal income tax on income from the sale of real estate and transportWhen selling real estate or vehicles, individuals may receive income from the increase in value that is subject to taxation. This applies, among other things, to property received as a gift or inheritance.At the same tim...
The deadline for submitting the TNF and paying taxes and fees expires on October 20.No later than October 20, 2026, it is necessary:- submit the following tax reporting forms:f. 328.00 - Statement on the import of goods and payment of indirect taxes for September 2026;f. 851.00 - Calculation of the amounts of current p...
