IRP rates. What is provided for in the new Tax Code?

Based on the provisions of the Law "On Accounting and Financial Reporting" Individual entrepreneurs have the right not to keep accounting records (except for compiling and storing primary documents) and financial reporting if the following conditions are met: 1) apply a special t...

Yes, for passenger cars that are more than - 10 years old, a correction factor of 0.3 is applied. - 20 years old, a correction factor of 0.5 is applied.

The new Tax Code provides for the elimination of the relationship between social tax and social contributions. Therefore, a separate social tax rate of 6% has been established. A different social tax rate has been established (previously, the IPN rate was reduced by 70%) for: - a...

Corrections to previously submitted reports are only possible through additional tax reporting or notification reporting. If a taxpayer fails to submit a report on time, the tax authorities' system will automatically generate a zero report for that period (provided that the taxpa...

A payer deregisters as a VAT payer in the event of: - transition from the general established taxation procedure to a special tax regime; - termination of activity or liquidation. Starting from 2026, the right of a taxpayer to voluntarily deregister for VAT in the event of not ex...

The turnover threshold for VAT registration is 10,000 times the monthly calculation index (4325*10,000= 43,250,000 tenge).

In the case of the sale of real estate that was purchased and registered in 2025 and is sold one year or more after the date of state registration, there is no income from capital gains. However, changes have been made to the registration of real estate that was registered after...

Special tax regime based on a simplified declaration may be applied by individual entrepreneurs and legal entities-residents of the Republic of Kazakhstan, which meet the following conditions: 1) whose maximum income for a calendar year does not exceed 600,000 times the monthly c...