Changes in the legislation of the Republic of Kazakhstan as of October 2025

Dear Readers!

We present to your attention an overview of changes in the legislation of the Republic of Kazakhstan as of October 2025.

Taxation

In order to implement the Tax Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan dated July 18, 2025, "On Amendments and Additions to Certain Legislative Acts of the Republic of Kazakhstan on Taxation," the Prime Minister of the Republic of Kazakhstan issued Order No. 128-r dated August 12, 2025, instructing government agencies to develop a number of regulatory legal acts:

- joint Order of the Minister of Finance of the Republic of Kazakhstan, Deputy Prime Minister – Minister of Foreign Affairs of the Republic of Kazakhstan, Minister of Agriculture of the Republic of Kazakhstan, Minister of Industry and Construction of the Republic of Kazakhstan, Minister of Transport of the Republic of Kazakhstan, Minister of Digital Development, Innovation and Aerospace Industry of the Republic of Kazakhstan, Minister of Labor and Social Protection of the Population of the Republic of Kazakhstan, Minister Minister of Education of the Republic of Kazakhstan, Minister of Science and Higher Education of the Republic of Kazakhstan, Minister of Ecology and Natural Resources of the Republic of Kazakhstan, Minister of Water Resources and Irrigation of the Republic of Kazakhstan, Minister of Culture and Information of the Republic of Kazakhstan, Minister of Tourism and Sports of the Republic of Kazakhstan, Deputy Prime Minister - Minister of National Economy of the Republic of Kazakhstan, Chairman of the Agency for Protection and Development of Competition Of the Republic of Kazakhstan, the Head of the Bureau of National Statistics of the Agency for Strategic Planning and Reforms of the Republic of Kazakhstan, the Minister of Internal Affairs of the Republic of Kazakhstan, Chairman of the Agency for Civil Service Affairs of the Republic of Kazakhstan, the Chairman of the Agency for Financial Monitoring of the Republic of Kazakhstan, the Minister of Defense of the Republic of Kazakhstan, the Minister of Emergency Situations of the Republic of Kazakhstan, and the Resolution of the Board of the National Bank of the Republic of Kazakhstan and the Board of the Agency for Regulation and Development of the Financial Market of the Republic of Kazakhstan "On Approval of the Rules for Interaction between the State Revenue Agency and Authorized State Bodies on Providing Information on Taxpayers and Other Mandatory Payments to the Budget and Tax Objects";

- Order of the Minister of Finance of the Republic of Kazakhstan "On certain issues related to the submission of information necessary for tax administration of individuals who are required to submit tax reports on assets and liabilities, income, and property to the state revenue authorities by organizations engaged in maintaining the system of registries of securities holders, professional participants in the securities market, participants of the Astana International Financial Center who have a license to manage a loan crowdfunding platform, credit bureaus, insurance (reinsurance) organizations, and insurance brokers";

- a joint order of the Minister of Finance of the Republic of Kazakhstan and a resolution of the Board of the Agency for Regulation and Development of the Financial Market of the Republic of Kazakhstan "On approval of the Rules for interaction between the authorized body for regulation, control, and supervision of the financial market and financial organizations and state revenue bodies, and on establishing the form, procedure, and deadline for submitting an opinion on insurance obligations in relation to a taxpayer under review for compliance with the requirements established by the legislation of the Republic of Kazakhstan on insurance and insurance activities";

- a joint order of the Minister of Finance of the Republic of Kazakhstan, the Minister of Agriculture of the Republic of Kazakhstan, the Minister of Transport of the Republic of Kazakhstan, and the Minister of Internal Affairs of the Republic of Kazakhstan "On approval of the Rules for interaction between the State Revenue Agency and the authorized bodies responsible for the registration and accounting of vehicles, in order to provide information on taxable objects and (or) objects related to taxation, as well as on taxpayers who own such objects";

- a joint order of the Minister of Finance of the Republic of Kazakhstan, the Minister of Agriculture of the Republic of Kazakhstan, and the Minister of Digital Development, Innovation, and Aerospace Industry of the Republic of Kazakhstan "On Approval of the Rules for Interaction between the State Revenue Agency and Authorized State Bodies Responsible for Accounting and Registration of Land Plots and Real Estate, for the Submission of Information on Taxable Objects and (or) Tax-Related Objects, and on Taxpayers Who Own Such Objects";

- Order of the Minister of Finance of the Republic of Kazakhstan "On establishing the Rules, terms, and forms for providing information on the total amounts of payments and transfers for the quarter made in favor of and in the context of foreign companies operating through an online platform in the Republic of Kazakhstan to the state revenue agency by banking and payment organizations";

- a joint order issued by the Minister of Finance of the Republic of Kazakhstan, the Chairman of the National Security Committee of the Republic of Kazakhstan, the Head of the State Security Service of the Republic of Kazakhstan, the Chairman of the Financial Monitoring Agency of the Republic of Kazakhstan, the Minister of Internal Affairs of the Republic of Kazakhstan, the Minister of Defense of the Republic of Kazakhstan, and the Chief of the Main Intelligence Directorate of the Armed Forces of the Republic of Kazakhstan "On Determining a Special Procedure for Submitting Tax Reports and Conducting Tax Audits";

- Order of the Minister of Finance of the Republic of Kazakhstan "On Determining the Rules for Returning the Excess Value Added Tax";

- Order of the Minister of Finance of the Republic of Kazakhstan "On determining the Rules and grounds for the tax authority's decision to conduct a tax audit, as well as the decision to conduct a time-consuming survey by the tax authority at the location specified in the taxpayer's registration data and (or) at the location of the tax object and (or) the object related to taxation";

- Order of the Minister of Finance of the Republic of Kazakhstan "On Determining the Form of an Invoice and the Rules for Issuing Invoices";

- a joint order of the Minister of Finance of the Republic of Kazakhstan and the Chairman of the National Security Committee of the Republic of Kazakhstan "On approval of the form and Rules for submitting a state control pass (or a copy of the state control pass) issued by the territorial divisions (structural divisions) of the Border Service of the National Security Committee of the Republic of Kazakhstan";

- Order of the Deputy Prime Minister - Minister of National Economy of the Republic of Kazakhstan "On Determining the Maximum Deduction of Temporary Balancing Fees Paid in Accordance with the Law of the Republic of Kazakhstan on Railway Transport";

- Order of the Deputy Prime Minister – Minister of National Economy of the Republic of Kazakhstan “On approval of the Rules for determining the equalization coefficient applied to the established rates of mineral extraction tax”;

- Order of the Minister of Finance of the Republic of Kazakhstan “On establishing the form and Rules for submitting to the State Revenue Authority by digital asset exchanges, as well as by other participants of the Astana International Financial Center, information on transactions conducted by residents of the Republic of Kazakhstan and non-residents on digital asset exchanges and remuneration paid to residents and non-residents from the implementation of activities related to digital assets”;

- Order of the Minister of Finance of the Republic of Kazakhstan "On certain issues of submitting information to state revenue authorities by banking organizations, collection agencies, custodians, central depositories, brokers and (or) dealers who have the right to maintain client accounts as nominal holders of securities, investment portfolio managers, brokers, as well as insurance (reinsurance) organizations and branches of insurance (reinsurance) organizations that are non-residents of the Republic of Kazakhstan";

- Order of the Minister of Finance of the Republic of Kazakhstan "On establishing forms for providing information on the availability of bank accounts and their numbers, balances, and money movements on these accounts to the state revenue agency by banking organizations";

- Order of the Minister of Finance of the Republic of Kazakhstan "On establishing forms for tax reporting with explanations on their compilation".

Education

In accordance with the resolutions of the Government of the Republic of Kazakhstan dated March 28, 2023, No. 248, and July 24, 2024, No. 592, and the order of the Prime Minister of the Republic of Kazakhstan dated October 30, 2021, No. 178-r, the following orders will be developed in the field of education:

- an order of the Minister of Science and Higher Education of the Republic of Kazakhstan on the approval of guidelines for posting a digital profile of a graduate on the unified higher education portal;

- Order of the Minister of Digital Development, Innovation and Aerospace Industry of the Republic of Kazakhstan on amendments to the order of the Acting Minister of Digital Development, Innovation and Aerospace Industry of the Republic of Kazakhstan dated January 31, 2020 No. 39/NҚ "On approval of the register of public services" in terms of transferring the service of accepting documents to children's and youth sports schools, sports schools for the disabled to electronic format;

- Order of the Minister of Education of the Republic of Kazakhstan on the inclusion of the "Fundamentals of Artificial Intelligence" module in the secondary education curriculum.

Fire safety

In accordance with the order of the Prime Minister of the Republic of Kazakhstan dated July 12, 2025, No. 108-r, an order will be issued by the Minister of Emergency Situations of the Republic of Kazakhstan to amend the order of the Minister of Emergency Situations of the Republic of Kazakhstan dated August 17, 2021, No. 405, "On Approval of the Technical Regulations on General Fire Safety Requirements."