Department of state revenue for Shymkent
Can exit from the country be restricted if there is an outstanding tax debt?
This provision entered into force on July 1, 2026. The restriction on leaving the Republic of Kazakhstan is applied if the tax debt, in an amount exceeding the threshold limit, has not been settled for more than three months.
Please clarify the procedure for applying VAT exemption when selling medicines included in the list approved by the Government of the Republic of Kazakhstan. Also confirm whether the VAT exemption applies to the turnover of such medicines at all stages of their distribution in accordance with subparagraph 28) of Article 474 and subparagraph 17) of paragraph 1 of Article 479 of the Tax Code of the Republic of Kazakhstan.
In accordance with Article 503 of the Tax Code, starting from January 1, 2026, the VAT rate is 16 percent. A reduced rate of 5 percent (from January 1, 2027 – 10 percent) applies to taxable turnover on the sale and import of medicines, medical devices, medical device components,...
According to the new Tax Code, the valuation of property of legal entities must be conducted once every 3 years. At the same time, the State Revenue Department for Turkestan city sent a notification about property revaluation. Please clarify which position should be followed.
Yes, the new Tax Code provides for mandatory revaluation of real estate for the purpose of determining the tax base for property tax at least once every 3 years. Since this norm was introduced from 2026, the first mandatory revaluation must be conducted by the end of 2028. At the...
Why should a compliant taxpayer bear tax consequences for the actions of second and subsequent-tier suppliers?
According to the provisions of the new Tax Code, refusal of a VAT refund is possible exclusively if there are tax risks of the immediate suppliers, for whom the issuance of ESFs has been limited, who are involved in criminal cases under Articles 216 and 245 of the Criminal Code,...
In 2022, the State Revenue Department (UGD) for the Tyulkubas district conducted an audit. Despite the audit report provided, another audit was scheduled again.
In 2024, for the period of 01.01.2020-31.12.2022, an unplanned tax audit was conducted at "Energoresurs" LLP on the basis of subparagraph 1 of paragraph 3 of Article 145 of the Tax Code of the RK (2017 edition). Based on the audit results, notification No. 75 dated April 8, 2024,...
I requested a breakdown of the notifications of violations revealed by the results of camera control.
An order has been given to send a breakdown for 3 notifications of violations identified based on the results of camera control.
My FNO 328.00 is not being processed/posted in the ISNA system for the 3-month period of 2026, what should I do?
The State Revenue Committee's information systems have undergone works regarding the acceptance and processing of tax reporting form 328.00. Posting and reversing (stornierung) of FNO 328.00 is carried out as normal. Also, the submission of FNO 328.00 to replace a previously subm...
Is the possibility of using artificial intelligence technologies in customs administration being considered?
In general, the Committee is conducting systematic work on introducing AI into both customs and tax administration service processes. In the "Keden" information system, a digital assistant for selecting the Commodity Nomenclature of Foreign Economic Activity (hereinafter – TN VED...
If the financial situation does not allow for a lump-sum debt settlement, is it possible to obtain a deferral (installment plan) for the payment of taxes?
The new Tax Code provides that if the amount of tax debt does not exceed 1500 MRP (6 487 500 tenge), it is possible to obtain a deferral (installment plan) for tax payments without collateral and without a bank guarantee. In this case, all mandatory notifications of the tax autho...
