Materials in a question-and-answer format about government, laws, documents and procedures.
Can a third party (contractor) raise an objection to the audit report if the violations in the audit report affect its rights?
An objection to the audit report shall be submitted only by the subject of the state audit within ten business days from the date of submission of the signed audit report. At the same time, in accordance with subparagraph 6-1) of paragraph 2 of Article 37 of the Law of the Republ...
What information must a fiscal receipt issued by a cash register machine contain?
A fiscal receipt issued by a cash register machine (CCM) must contain the following information: 1. The name of the taxpayer; 2. The address of the location where the cash register machine is used; 3. The taxpayer identification number; 4. The factory serial number of the cash re...
In Which Cases Is a Cash Register Machine Deregistered with the Tax Authority?
A cash register machine (CRM) is deregistered with the tax authority in the following cases: 1) termination of activities involving cash settlements carried out in the course of trading operations, performance of work, or provision of services; 2) liquidation, reorganization, or...
Who Is Exempt from Using Cash Register Machines (CRMs)?
The following individuals and organizations are exempt from using cash register machines (CRMs): -Individuals — in cases предусмотренных by law. -Private bailiffs, attorneys, and professional mediators. -Persons providing passenger transportation services in urban public transpor...
What is the procedure for providing sanatorium-resort treatment to persons with disabilities, and how is a sanatorium selected in accordance with the Individual Abilitation and Rehabilitation Programme?
Sanatorium-resort treatment for persons with disabilities is provided in accordance with the Rules for the Provision of Sanatorium-Resort Treatment to Persons with Disabilities and Children with Disabilities in accordance with the Individual Abilitation and Rehabilitation Program...
How to Apply for an Individual Abilitation and Rehabilitation Programme (IARP)?
In accordance with the Social Code of the Republic of Kazakhstan dated April 20, 2023, social rehabilitation of persons with disabilities is carried out in accordance with the Individual Abilitation and Rehabilitation Programme (hereinafter referred to as the IARP). The IARP defi...
Who is eligible for targeted social assistance (TSA)?
Targeted Social Assistance (TSA) is provided to low-income families whose average per capita income is below the established poverty line. When determining eligibility, the family composition, income, and other requirements established by law are taken into account.
Where can I seek assistance after being released from prison?
After being released, a citizen can apply to the Employment and Social Programs Department at their place of residence or to a Career Center. There, they can receive consultations on social assistance, employment, and other support measures.
How can I get housing assistance?
To receive housing assistance, you can apply through a Public Service Center (PSC). Assistance is granted based on family income and expenses for housing maintenance and utility services, provided that the established eligibility requirements are met.
How can a migrant worker apply for a work permit renewal?
In accordance with the "Rules for Issuing, Extending, and Revoking Permits for Labor Immigrants," approved by Order No. 123 of the Minister of Labor and Social Protection of the Population of the Republic of Kazakhstan dated April 15, 2022, an application for the extension of a p...
Is an individual entrepreneur under the General Taxation Regime (GTR) entitled to apply the basic deduction of 30 MCI? In which line (Form 220.00) should it be reported?
In accordance with Subparagraph 1) of Paragraph 1 of Article 401 of the Tax Code, personal tax deductions are defined. According to Article 403 of the Tax Code, the basic tax deduction amounts to 30 times the Monthly Calculation Index (MCI) in effect on January 1 of the relevant...
How is the calculation of Individual Income Tax (IIT) for an individual entrepreneur reflected in Tax Form 220.00 for the year 2026 when applying progressive rates of 10% and 15%? Specifically, which portion of taxable income is taxed at the 10% rate and which at the 15% rate, and how is the IIT amount reported in the declaration?
In accordance with Subparagraph 4) of Article 363 of the Tax Code
