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General Tax Regime (GTR) in Kazakhstan: What Every Entrepreneur Should Know in 2026

18 июня, 2026
As of January 1, 2026, Kazakhstan’s tax system operates amid a fundamental restructuring. The new Tax Code, whose development involved unprecedented open discussions with the business community, has reduced the number of special tax regimes from seven to three and shifted the state’s fiscal priorities.
 
 In the new tax architecture, the General Tax Regime (GTR) retains its position as the basic, "default" system. For newly established Limited Liability Partnerships (LLPs), it is an unavoidable starting point if they have not filed a notification to choose another regime or do not meet the criteria for special regimes. Unlike the three special regimes retained by the state (for self-employed individuals, simplified declaration, and agricultural producers), the GTR imposes no restrictions on business turnover, types of activities, or ownership structure.
Content

GTR: Not Just an "Automatic Obligation," but an Informed Choice

The current version of the Tax Code of the Republic of Kazakhstan, which came into force on January 1, 2026, establishes the dual legal nature of the General Tax Regime (GTR). On the one hand, the GTR indeed acts as a "residual" status, automatically assigned to entities that no longer meet the criteria for special tax regimes (STRs) — such as exceeding the limit of 600,000 MCI, falling under a prohibited NACE code, having a legal entity's share in the charter capital exceeding 25%, or other forms of interdependence.
 
 However, reducing the GTR to merely a forced transition is a mistake. Since 2026, the legislature has granted businesses the full right to voluntarily choose the general regime. And this choice becomes economically justified in at least two typical situations.
 
 
  1. The first situation: the B2B sector and working with VAT-paying counterparties. Since 2026, a provision has come into force that fundamentally changes market chains: taxpayers on the GTR are not entitled to deduct expenses related to transactions with counterparties applying the simplified regime. For B2B companies, this means that cooperating with suppliers on the simplified regime becomes tax-inefficient — every tenge paid to a "simplified regime" taxpayer does not reduce the CIT taxable base. Experts predict an inevitable market stratification: B2B moves to the GTR, while B2C remains on the simplified regime. If your key customers are large legal entities that are VAT payers, it will simply be unprofitable for them to work with you while you are on a special tax regime (STR). In this case, voluntarily transitioning to the GTR is not a whim but a condition for survival in the corporate segment.
  2. The second situation: the expense structure "eats up" the taxable base. Under the simplified regime, tax is paid on turnover (2–4% of total revenue). Under the GTR, tax is paid on profit (income minus confirmed expenses) at a rate of 20% for LLPs or 10–15% for individual entrepreneurs. If your profitability is low and the share of documented expenses is significant, the GTR may result in a lower fiscal burden than the simplified regime. Simple arithmetic: at a profitability of 15%, the effective GTR rate would be 3% of turnover, which is lower than the simplified regime's 4%. The higher the share of expenses, the more advantageous the general regime becomes.
  3. The third situation: you are effectively a VAT payer, but formally cannot be one. Since 2026, taxpayers on special tax regimes (STR) are not entitled to register for VAT. If your business deals with input VAT charged by suppliers, or if you have exceeded the threshold of 10,000 MCI and are required to register for VAT, the only legal way to remain in the VAT system is to voluntarily transition to the General Tax Regime (GTR)

Thus, the list of reasons for applying the General Tax Regime (GTR) in 2026 is as follows:
  1. Mandatory transition — loss of the right to apply a special tax regime (STR) (exceeding the limit, prohibited NACE code, corporate structure).
  2. Forced adaptation — operating in the B2B segment with VAT-paying counterparties for whom deductions on transactions with you are critical.
  3. Economic feasibility — a high share of expenses, making the profit tax lower than the turnover tax.
  4. Status-related reasons — the need to remain a VAT payer or the right to VAT refund.
  5. Transitional inertia — failure to file a notification to choose a new STR by March 1, 2026 (automatic transfer to the GTR as of January 1).

Conclusion: The current version of the Tax Code of the Republic of Kazakhstan for 2026 does not treat the GTR as a "sanction" for losing a preferential regime. It is a universal tax platform that can either be automatically assigned upon failure to meet the STR criteria or be deliberately chosen by businesses operating in the B2B segment, with a high share of expenses, or those needing VAT payer status.

Why businesses voluntarily choose the General Tax Regime (GTR)

General Tax Regime (GTR) in 2026

1. No growth ceiling
 No limits on revenue or headcount — the only regime for scalable businesses. The simplified regime kicks you out at 2.6 billion tenge. The GTR does not.

2. CIT rates: not 20% for everyone
• Standard business — 20%
 • Banks and gambling business — 25%
 • Social enterprises — 5%
 • Agricultural producers with processing — 3%
 • Agricultural cooperatives — 6%

 → The government encourages the agricultural and social sectors through reduced rates

3. PIT for individual entrepreneurs: soft progression
• Income up to 230,000 MCI (~995 million tenge) — 10%
 • Amount exceeding the limit — 15%
 → The higher rate applies only to the "excess," not to total turnover

4. Separate accounting — not an option, but an obligation. Do you combine activities with different tax rates?
→ Maintain separate accounting of income and expenses for each Nationwide Classification of Economic Activities (NACE) code
 → Otherwise, the tax authority will apply the maximum rate to the entire tax base

5. VAT + GTR = an inseparable link
• VAT registration threshold — 10,000 MCI (~43 million tenge)
 • Critical innovation: expenses incurred with "simplified regime" taxpayers are not deductible when calculating CIT
 → This creates two isolated circuits:
 🟢 GTR → GTR (deductions work)
 🔴 GTR ← simplified regime (deductions are prohibited)

6. Payment schedule
• Advance payments — monthly, by the 25th (for large taxpayers)
 • Final return — due by March 31
 • Final payment — due by April 10

7. Tax Burden Ratio (TBR)
A new marker for audits: Taxes / Income × 100%
If your TBR is significantly below the industry average for the region — automatic entry into the tax authorities' spotlight.
General Tax Regime (GTR) in 2026
Separate accounting – not an option, but an obligation

Income Under the Microscope: What Exactly Forms the Tax Base under the GTR in 2026

In an environment where the State Revenue Committee automatically verifies the Tax Burden Ratio (TBR) calculated individually for your company or sole proprietorship — which has been officially integrated into Kazakhstan's tax administration since 2026 — the correct and complete reflection of all types of receipts becomes not merely a matter of accounting discipline but a factor of tax security. Underreporting the income side automatically lowers the TBR, bringing the taxpayer closer to the "red zone" and increasing the risk of an audit.

Below is a detailed breakdown of exactly which economic benefits are recognized as the object of taxation and form the Total Annual Income (TAI) of enterprises under the General Tax Regime in 2026.
 
 1. Sales Revenue: the classic with no changes, but in a new environment
 The tax base is still formed by the value of goods sold, work performed, and services rendered. In 2026, no legislative innovations have occurred in defining the very fact of a sale. However, the environment for the consumption of this revenue has changed.
 If the revenue is generated from transactions with counterparties applying the simplified declaration (Special Tax Regime — STR), such receipts are, of course, recognized as income for the seller. However, for the buyer — a legal entity on the GTR — this is "toxic" revenue, since the costs of acquiring it are not deductible. Thus, although the composition of income remains the same, the economic meaning of transactions with different categories of counterparties has fundamentally changed.
 
 2. Positive Exchange Rate Difference
 Income is recognized as the increase in the tenge value of assets and liabilities denominated in foreign currency due to changes in the market exchange rate. Since 2026, this type of income requires particularly careful accounting: in conditions of potential volatility, exchange rate differences can unexpectedly increase the Total Annual Income (TAI), "dilute" the TBR, and create a false impression of a low tax burden in the eyes of regulatory authorities.
 
 3. Increase in Value from the Disposal of Assets
 If an enterprise disposes of fixed assets (buildings, equipment, vehicles) at a price above their carrying value, the positive difference is incorporated into the Total Annual Income (TAI). The mechanism for determining the value and the adjustment procedure for such assets remain consistent with previous tax regulations. It is important to remember: in 2026, a number of previous exemptions and adjustments have been repealed (for example, the 90% adjustment for wages), so one can no longer rely on non-systemic concessions when selling assets.
 
 4. Income from the Write-Off of Liabilities
 If accounts payable remain unclaimed and are subject to write-off due to the expiration of the statute of limitations or for other reasons, this amount is recognized as enterprise income. The same rule applies to cases of debt forgiveness or the termination of an obligation by other means not related to actual performance.
 
 5. Disposal of Fixed Assets
 Upon liquidation, gratuitous transfer, or other disposal of fixed assets not classified as a sale, the carrying value of the disposed assets (within certain limits) is reflected in the TAI. This is a technical but important element of accounting that forms the real tax base even in the absence of actual cash in accounts.

Formal List of Income Remains Recognizable: sales, exchange rate differences, increase in value, debt write-offs, asset disposals. However, the tax climate of 2026 turns simply declaring income into a process of continuous reconciliation with two critical indicators:
 
  1. Tax Burden Ratio (TBR) — if income is declared but little tax has been paid (or it has been "eaten up" by non-deductible expenses), the system will detect a deviation.
  2. Counterparty Status — income received from the sale of goods to simplified regime taxpayers is safe. However, expenses for their services are not deductible. This creates an asymmetry: the same legal entities can be "good" suppliers and "bad" contractors at the same time.
 Thus, in 2026, proper income management is not only about recording all five categories of receipts listed above but also about analyzing with whom and how these revenues are connected, and whether they will lead to a disproportionate increase in liabilities due to the inability to deduct costs.
 
Procedure for Income Adjustment

  1. Income adjustment is a change in its amount, either upward or downward, within the previously recorded amount for the corresponding reporting period. The application of an adjustment is permitted only upon the occurrence of circumstances provided for in this article.
  2. A revision of the amount of income is carried out in the presence of one of the following grounds:
— return of goods (in full or in part);
 — amendments to the contractual terms;
 — change in the cost of goods, work, or services, including cases of revision of the amount of liabilities in the national currency in accordance with the terms of the transaction;
 — provision of discounts (price discounts, trade discounts).
 3. The adjustment is carried out in the tax period in which the corresponding ground provided for in paragraph 2 of this article arose.


Tax Base under the GTR_ 5 Sources

What You Need to Know About CIT Deductions

Chapter 26 of the Tax Code is dedicated to one of the key tools of tax planning — deductions. These are not merely "expenses," but a legislatively enshrined opportunity to reduce the taxable base. However, this tool must be applied strictly according to the rules. Let's analyze Article 257 — the fundamental provision for everyone operating under the General Tax Regime.

The Main Principle: Connection to Income
 
Deduction is possible only under one condition: the expense was incurred in the course of activities aimed at generating income. This rule applies to transactions both within Kazakhstan, as well as outside it.
If an expense is not related to business processes or is economically unjustified — no deduction will be allowed.

Capital Expenditures — Separate Procedure

Expenses for construction, the purchase of fixed assets, and other capital-type investments are not deducted "immediately." For such expenses, depreciation mechanisms and special provisions (Articles 273–285) are provided.

Deferred Expenses
 
 If, under accounting rules, an expense is recognized in the financial statements not immediately but is allocated over time, then for tax purposes it will be accounted for in the period to which it economically relates.
Documents — the Basis for Deduction
 
 No expense will be allowed without supporting evidence. A deduction is made only when primary documents are available that prove the fact of the expense and its connection to income-generating activities.
Accounting vs. Taxes: Whose Rules Prevail?
 
 General rule: The recognition of expenses for tax purposes is guided by accounting standards. However, if a conflict arises between them and the Tax Code, the Code takes priority. In other words, the tax authorities follow not accounting logic, but tax logic.

Revaluation of Assets — Not a Ground for Deduction
 
 Expenses arising in accounting due to the revaluation of assets or liabilities under IFRS are not considered expenses for tax purposes. The exception is amounts that are actually subject to payment (for example, already accrued and payable). Specific provisions under paragraph 4 of Article 204 may also apply.

Currency Adjustment of Liabilities Denominated in Tenge
 
 If a liability is expressed in tenge but its amount changes due to exchange rate fluctuations, such an adjustment is recognized as an expense only under two conditions:
  1. the amount must be paid;
  2. it must be recognized in accounting under IFRS or national standards.

Such expenses "inherit" the type of expense from accounting and are deductible subject to the rules of Article 288.

One Expense — One Deduction
If the same amount falls under several categories of expenses, it cannot be accounted for again. The deduction is made once.


Permanent Establishments Abroad
Expenses incurred through foreign permanent establishments of residents of the Republic of Kazakhstan are deducted according to Kazakhstani rules.

It is separately stipulated that it is possible to account for administrative and general operating expenses incurred both in Kazakhstan and abroad. The main condition is that this must be permitted either by local tax legislation or by an international agreement.

If the right to a deduction exists but no mechanism is provided, the procedure established by Articles 708–711 of the Tax Code of the Republic of Kazakhstan is allowed to be applied.

Negative Deductions — This Is Normal
Adjustment of deductions under Article 288 may result in their amount becoming negative. This is permissible and provided for by legislation.

Change in Inventory Valuation Method
If a company changes its accounting policy regarding inventory valuation, and a negative difference arises in accounting, it is subject to deduction.

Special Categories: When Deductions Are Calculated Differently
The general rules do not apply to everyone. The Tax Code of the Republic of Kazakhstan identifies five areas with an individual deduction procedure:

Activity
     Regulation
Derivative financial instruments
     Chapter 27
Long-term contracts
     Chapter 28
Subsoil users
     Chapter 29
Financial organizations
     Chapter 30
Transactions with digital assets
     Chapter 31


CIT Deductions for Specific Types of Expenses

If Article 257 establishes the general rules for deductions, then Article 258 provides a detailed list of what exactly the legislature allows to be excluded from taxable income. This section covers "special expenses": from loss of goods to subsoil user payments.

Losses: When They Can Be Deducted

The Tax Code divides losses into several categories — and not all of them are automatically accepted.

The following are deductible:
  • For natural monopoly entities — losses within the technological standards established during tariff regulation.
  • For all others — losses within the norms of natural loss (legislatively approved).
  • Goods that are lost or damaged but compensated — deduction is possible within the amount of compensation received or insurance payment. Important: the goods themselves must not have been previously claimed as deductions.

 It is important to distinguish between:
  • Damage — the goods have lost their properties suitable for use in income-generating activities.
  • Loss — the goods are destroyed or missing (not to be confused with natural loss).
 
The deduction period — either on the date the loss is recorded or on the date compensation/payment is received.

Employee Care: Expenses for Medical Care, Meals, Working Conditions

The following employer expenses, stipulated in a collective agreement, contract, or internal document, are deductible:
  • Mandatory and periodic medical examinations;
  • Pre-shift/post-shift medical assessments;
  • Maintenance of medical stations or services for their organization;
  • Occupational safety, hygiene, sanitary and epidemiological requirements;
  • Arrangement of rest areas and eating areas;
  • Organization of employee meals.

Penalties, Fines, Forfeits

Only sanctions that have been awarded by a court or voluntarily recognized are deductible.

Exceptions (deduction not allowed):
• Fines on loans/borrowings between related parties (governed by Article 263);
 • Sanctions directly excluded by Article 286.

Warranty Repairs and Remediation of Defects
Actual costs incurred to correct defects in goods, works, or services during the warranty period are fully deductible.

Membership Fees

Deduction is permitted, but with limitations:
Type of Contribution
               Limit
Contributions to business entity associations
               No more than 1 MCI per employee (based on average headcount for the year)
Contributions to the NPP "Atameken"
               Within the approved maximum amount
 
Important: Contributions can be deducted even if they are paid in the current year for previous periods.

Mandatory Contributions and Dues

The following actual amounts paid in the reporting period are deductible:
  • Contributions to the State Social Insurance Fund (SSIF);
  • Contributions to the Social Health Insurance Fund (SHIF);
  • Mandatory pension contributions of the employer.
 
It is permitted to account for payment:
  • For the current period (within accrued amounts);
  • For previous periods, if payment is made now;
  • Conversely, amounts paid in advance for future periods.

Advertising Goods and Gifts

If a company gives away goods for advertising purposes, their carrying value is deductible, but only under one condition:
 The cost per unit does not exceed 5 MCI on the date of transfer.
 The deduction is taken in the period when the goods are actually transferred.

Payments to Individuals for Damages

The following are deductible:
• Compensation for harm to life and health (excluding moral harm);
 • Material damage and court costs, if they are awarded by a court decision that has entered into force.

Brand Promotion
If a company manufactures or sells goods under its own (or licensed) brand, it has the right to deduct expenses for maintaining and increasing sales — even if it is not the owner of the goods.

Trust Management
If tax obligations for the transferred property are imposed on the trustee, his expenses are accounted for in accordance with the rules of Articles 66, 68–71 of the Tax Code of the Republic of Kazakhstan.

Sale of a Business at a Loss
A negative difference from the sale of an enterprise as a property complex is deductible. The calculation is made according to the formula in Article 247.

Special Expenses of Carriers and Infrastructure Operators
• A freight carrier has the right to deduct temporary balancing fees (within tariff limits).
 • The national infrastructure operator — expenses incurred when providing services to passenger carriers free of charge (including cases where a reduction factor of 0 is applied).

For Hydrocarbon Subsoil Users
 
A separate, detailed block of provisions.

 The following are deductible: 
• Contributions to a bank deposit as security for the liquidation of consequences of subsoil use;
 • Actual costs of liquidation (progressive or final) — in the period incurred.

Transfer of a contract: 
• For the recipient, the security funds are not included in income if they are placed in accordance with the rules within 30 calendar days;
• For the transferor, they are not deductible.


Deductions from VAT to Landfill Liquidation: A Guide to Articles 259–273 of the Tax Code of the Republic of Kazakhstan

This section covers a whole range of specialized deductions: from travel expenses and entertainment expenses to complex mechanisms for remuneration, doubtful claims, and fixed assets.

Article 259. VAT in the Cost of Goods and the Right to Deduction
VAT payers may account for "input" tax in the cost of acquisition in three cases:
  1. VAT is not accepted for offset under Article 482;
  2. VAT is not allowed for offset under subparagraph 2) of paragraph 2 of Article 489;
  3. An adjustment to the offset has been made downward (subparagraphs 1) and 4) of paragraph 2 of Article 484).

If VAT is not allowed for offset (Article 488, subparagraph 3) of paragraph 2 of Article 489) and it is not included in the cost of goods, works, services in accounting, the taxpayer has the right to claim it as a deduction in the period it arises.

A downward adjustment of VAT is deductible if:
• Goods were used not in taxable turnover but in income-generating activities;
• Property was transferred to charter capital (excluding non-depreciable assets).

For non-depreciable assets, a downward adjustment of VAT increases the initial cost (Articles 253–254).
The rules of this article do not apply to VAT that is deductible under Article 314.

Article 260. Business Travel: What and How to Deduct
 The following are deductible:
• Travel (round trip, reservation, baggage);
 • Accommodation (including reservation);
 • Daily allowances (the amount is determined by the employer);
 • Visas, consular fees, medical insurance.

Basis — supporting documents (including electronic documents).
 
Travel within the same locality is not considered a business travel expense.
 
In the event of illness of an employee on a business trip, accommodation expenses and daily allowances are deductible (excluding periods of inpatient treatment).
 
The place of the business trip is the destination specified in the order.

The duration of the business trip is determined by travel documents or other evidence established in the accounting policy.

Article 261. Compensation to Members of the Board of Directors
Travel expenses of members of the board of directors (or similar bodies, excluding the highest executive body) are deductible if they are related to managerial functions.
 The list is similar to business travel: travel, accommodation, payments for time spent on the trip, visas.

Supporting documentation: documents, including electronic ones.
 Place of performance — as specified in the invitation/event.
 Time spent on the trip — according to travel documents.

Article 262. Entertainment Expenses: Limits and Conditions
 These are expenses for hosting individuals (including those not on staff) for the purpose of:
• Establishing/maintaining cooperation;
 • Meetings of the board of directors (excluding executive bodies).

Included: 
  • Transportation (excluding business travel);
  • Meals;
  • Services of freelance interpreters;
  • Rental/decorating of premises.

Required documents:
  • Order for the event;
  • Budget estimate;
  • Report of the responsible person;
  • Primary documents.

Limit: not more than 1% of the wage fund (employee income under subparagraph 1) of Article 426) for the tax period.
 
The following are not deductible:
  • Transportation (rail, sea, air) for guests;
  • Accommodation of invitees;
  • Visas;
  • Leisure, entertainment, recreation.

Article 263. Deduction of Remuneration: Formula and Limitations
 
 Remuneration for the purposes of this article includes:
  • Interest under Article 12;
  • Fines/penalties on loans between related parties;
  • Fees for a guarantee to a related party.

General rule — accrual method.

Exception — remuneration owed to certain categories of creditors is deductible only upon actual payment:
• Second-tier banks (excluding national institutions);
 • Microfinance organizations (excluding pawnshops);
 • Legal successors to claims.

Deduction formula (Article 263, paragraph 4): (A + D) + (EC / EL) × (CR) × (B + C + E)
 Where:
• A — ordinary remuneration;
• B — remuneration to related parties;
• C — remuneration to persons from offshore jurisdictions;
• D — preferential remuneration (credit unions, UAPF);
• E — remuneration on deposits/guarantees of related parties;
• CR — coefficient limit (7 for financial organizations, 4 for others);
• EC — average equity capital;
• EL — average liabilities.

Negative equity capital is treated as zero.

For permanent establishments of non-residents, equity capital is calculated as if it were a separate legal entity.
Article 264. Services of Non-Residents — Related Parties from Offshore Jurisdictions
 
 Management, consulting, legal, marketing, franchising, engineering, agency services, royalties, and intellectual property rights purchased from a related party in a state with preferential taxation are deductible within 3% of taxable income (before deducting these expenses).

Related parties:
  • Under Article 14;
  • Companies within the same group;
  • Other persons recognized as such by a court.

Article 265. Payment of Previously Written-Off Liabilities
If a liability was previously recognized as income (doubtful or written off), and the taxpayer subsequently pays it, this amount is deductible — within the amount of previously recognized income, minus a VAT adjustment upward (Article 485).
The deduction is taken in the period of payment.

Article 266. Write-Off of Claims (Excluding Doubtful Ones)
 
 The following are deductible:
  • Claims not collected upon liquidation of the debtor;
  • Claims written off by court decision;
  • Claims written off upon bankruptcy of the debtor.
Amount — not exceeding previously recognized income.
Deduction period — the latest of the following dates:
  • Write-off in accounting;
  • Approval of the liquidation balance sheet;
  • Completion of bankruptcy proceedings.

Does not apply:
  • To doubtful claims;
  • When claims are transferred as part of a property complex.

Article 267. Doubtful Claims
 
 A doubtful claim is one not satisfied within 3 years, arising from:
  • The sale of goods, works, services to resident legal entities, individual entrepreneurs, or permanent establishments of non-residents;
  • Fines/penalties by court decision on loans and microloans (for special organizations improving credit portfolios).

Who may deduct:
  1. The seller who has not assigned the right;
  2. The seller who has assigned the right;
  3. The acquirer of the right of claim;
  4. The creditor for fines/penalties (paragraph 1, subparagraph 2).

Amount of deduction:
• For the seller — the amount of debt, not exceeding recognized income;
 • Upon assignment — the positive difference between the amount of the claim and the assignment price;
 • For the acquirer — the amount of debt, not exceeding income + acquisition cost;
 • For fines/penalties — the amount of recognized income.

Timing:
  • For loans/leasing — from the date of payment default;
  • For others — from the date of performance of the obligation or from the date of transfer/assignment.
Claims of banks and organizations that form provisions for specific types of debt (deposits, loans, guarantees, letters of credit) are not recognized as doubtful.
 
Conditions for deduction:
  • Documents evidencing the origin;
  • Reflection in accounting.

Article 268. Waste Landfill Sites
 The following are deductible:
• Contributions to a liquidation fund — to a special deposit, in accordance with the established procedure;
 • Actual expenses for the liquidation of landfills.
Expenses covered by funds from the liquidation fund are not deductible.

Article 269. Science, Intellectual Property, Research Centers R&D expenses are deductible upon notification from the authorized body for science.
 
 Supporting documentation:
• For in-house work — report + documents;
 • For acquired work — technical specification + acceptance certificates.

Exclusive rights to intellectual property acquired from universities, research organizations, and startups for commercialization are deductible on the basis of a registered license agreement or assignment.
 
Financing of research centers at research universities — deduction upon notification from the body for science.

Article 270. Employee Income and Employer Expenses
Employer expenses related to taxable employee income (paragraph 1, subparagraph 1 of Article 426) are deductible, including training and professional development.

They are not deductible if:
• Included in the cost of assets (fixed assets, preferences, non-depreciable assets);
 • Included in the cost of inventory;
 • Are subsequent expenses within the control period;
 • Fall under paragraph 2 of Article 270.

Also, deductible expenses are not recognized as individual income (Article 366, subparagraphs 1, 5, 7–13, 18, 20).

Article 271. Exchange Rate Differences. A net loss is deductible: the excess of negative exchange rate differences over positive ones.

Article 272. Taxes and Payments to the Budget
 
 Taxes and payments paid to the budget of the Republic of Kazakhstan or another state are deductible:
  • In the current period — within accruals for the current or previous periods;
  • In previous periods — within accruals for the current period.

The following are not deductible:
  • Taxes excluded from Total Annual Income (TAI);
  • CIT and similar taxes;
  • Taxes paid in offshore jurisdictions;
  • Excess profit tax;
  • Alternative subsoil use tax.

Article 273. Subsequent Expenses
 
 Subsequent expenses — costs for operation, repair, reconstruction, modernization, liquidation, etc., in relation to:
• Fixed assets;
 • Assets outside Article 275, paragraph 2;
 • Leased property;
 • Assets of subsoil users under Article 316.

Does not apply to:
  • Assets of subsoil users before the start of extraction;
  • Construction in progress.

General rule — deduction in the period incurred.

Exceptions (special procedure):
• Fixed assets — under Article 281;
 • non-depreciable assets — inclusion in initial cost;
 • Inseparable improvements to leased property — treated as fixed assets;
 • Expenses covered by the liquidation fund of subsoil users;
 • Assets of subsoil users after the start of extraction — increase accumulated expenses by group.

Reconstruction/Modernization — these are costs that:
• Change the design;
 • Increase useful life by >3 years;
 • Improve technical characteristics.
Fixed Assets

 Article 274. Types of Deductions for Fixed Assets
  1. Depreciation (Article 280);
  2. Subsequent expenses (Article 281);
  3. Cost balance of the group at the end of the period (Article 282).

Article 275. What Constitutes Fixed Assets
 
 Included:
• Property, plant and equipment, investment property, intangible assets, biological assets (excluding exceptions);
 • Concessionaire's assets with a term >1 year;
 • Assets in trust management;
 • Inseparable improvements to leased property (excluding leasing);
 • Lessor's property not recorded as fixed assets after transfer.

Not included:
• Assets of subsoil users before the start of extraction;
 • Assets not subject to depreciation under IFRS (except concession assets, improvements, biological assets at fair value);
 • Public infrastructure facilities (except concessions);
 • Fixed assets fully written off previously;
 • Intangible assets with indefinite useful lives;
 • Objects of investment preferences during the control period;
 • Depreciable assets of subsoil users under Article 316;
 • Leased assets of the lessee (excluding leasing).


List of Expenses Not Subject to Deduction When Calculating Corporate Income Tax in the Republic of Kazakhstan

The Tax Code of the Republic of Kazakhstan establishes a closed list of expenses that cannot be claimed as deductions when determining the taxable base for corporate income tax (CIT). Below is a structured register of such costs, taking into account current judicial practice and explanations from authorized bodies.

1. Expenses That Have Lost Connection with Entrepreneurial Activity
 The following costs are not deductible:
  • Expenses without documented connection to activities aimed at systematically generating income.
  • Expenses incurred from targeted financing: subsidies, grants, gratuitous aid. A special rule applies to state energy-producing organizations financed from budget reserves.

2. Transactions Lacking Real Economic Substance
 The following are unconditionally excluded from deductions:
• Costs related to transactions in which the actual transfer of goods, performance of work, or provision of services did not occur.
 • Expenses related to interactions with counterparties excluded from the register of active taxpayers (recognized as inactive) — from the date the corresponding entry is made.
 • Amounts reflected in primary documents if an effective court judgment or pre-trial investigation materials establish that the business transaction was fictitious.
 • Costs related to transactions recognized by a court as invalid (void) in accordance with established procedure.

3. Fiscal Sanctions and Excessive Tax Payments
 The following do not reduce the taxable base:
• Amounts of taxes and mandatory payments transferred to the budget in excess of the amounts prescribed by the legislation of the Republic of Kazakhstan or foreign law.
 • Fines, penalties, and forfeits paid to the state treasury. The sole exception is sanctions imposed for breach of contractual obligations in the context of public procurement.

4. Specifics of Asset and Property Right Movements
 Costs not recognized as deductions:
  • The carrying value of property transferred on a gratuitous basis.
  • The value of inventory sold as part of an enterprise as an integral property complex.
  • The carrying value of assets transferred for temporary possession and use under a lease (property rental) agreement. Exception — financial leasing.
  • Expenses included in the initial cost of assets for which depreciation is not charged.

5. Reserve Funds and VAT Imbalance
 The following are not deductible:
  • Contributions to reserve funds for any purpose.
  • The positive difference between the amount of value added tax claimed for offset and the amount of VAT accrued for the reporting period.

6. Transactions with Counterparties on a Special Tax Regime
 Fundamental restriction:
  • A complete prohibition on deducting expenses for the acquisition of goods, works, and services from persons applying a special tax regime based on a simplified declaration.

Practical consequence: For taxpayers operating under the General Tax Regime (GTR), business relationships with "simplified regime" taxpayers lose economic feasibility because they do not allow for a legal reduction of tax liabilities. This provision acts as an objective limiting factor for the use of the simplified declaration in the B2B segment.

7. Exceeding Legislative Limits
 This category includes:
  • Expenses whose amount exceeds the maximum deduction limits directly established by the Tax Code.
  • Expenses under civil law contracts concluded with individual entrepreneurs or legal entities — if the cash form of payment (including VAT) exceeds 1,000 MCI on the date of payment.

8. Sectoral Exemptions
 Separately regulated:
  • Expenses related to the performance of bareboat charter and time charter agreements for vessels registered in the international shipping register of the Republic of Kazakhstan.
  • Expenses of national film rights holders for organizing film screenings and distribution — in the presence of exclusive (property) rights to audiovisual works.

Procedure for Excluding Previously Recognized Deductions
 Upon discovering facts of unjustified inclusion of the following expenses in the tax base of prior periods, the taxpayer is obliged to make an adjustment by excluding such amounts:
  • Expenses related to transactions with legal entities whose managers or founders did not actually manage or participate in business activities (as confirmed by an effective court judgment) — unless the actual receipt of goods, works, or services is proven.
  • Expenses related to transactions with counterparties that were recognized as inactive on the date of the transaction.
  • Amounts reflected in documents appearing in criminal case materials regarding false entrepreneurship or the creation of fictitious document flow (including when the case is closed on non-exonerating grounds).
  • Expenses related to transactions subsequently declared invalid by a court.


GTR vs. Simplified Regime: Choosing a Model, not a Rate

GTR — The Path to the Corporate Sector
✅ No limits on revenue or headcount
✅ Work in any industries without prohibited lists
✅ Participation in public procurement and tenders
✅ Full VAT accounting — deductions work
⚠️ CIT rate of 20% (banks/gambling business — 25%)
⚠️ Full accounting and VAT registration with turnover from 43 million tenge

Simplified Regime — Local Business for the Population
✅ Rate of 2–4% of turnover
✅ Minimal reporting — twice a year
✅ No VAT on domestic transactions
⚠️ Revenue limit — 2.6 billion tenge per year
⚠️ Prohibited industries (alcohol, finance, extraction, etc.)
⚠️ Corporate sector is closed

GTR: Not a Punishment, but an Evolution
The General Tax Regime in 2026 is the price for the right to operate in the B2B segment, enter into contracts with large customers, and avoid splitting up your business. Yes, the CIT rate here is 20% (for banks and gambling businesses — 25%). Yes, individual entrepreneurs on the GTR pay 10% on income up to 230,000 MCI and 15% on the excess amount. Yes, full accounting and VAT registration with turnover exceeding 10,000 MCI.
But this medal has another side. No revenue limits. The ability to operate in any industries without looking at prohibited lists. The right to participate in tenders where the customer is a large holding company or government agency. And most importantly — a legal, transparent business structure without the need to split into dozens of micro-companies with the risk of accusations of scheme-based optimization.
 
 The Deduction Prohibition: The Divide Between Regimes
The most significant innovation of 2026 is not even the rates or limits, but the complete prohibition for GTR taxpayers to deduct expenses related to transactions with counterparties on the simplified declaration.
This is not a technical amendment. This is a shift in economic paradigm. Previously, chains of "large GTR customer — simplified regime contractor" were the norm. The customer paid less tax by deducting expenses, the contractor received the order and paid 3% of turnover. The state turned a blind eye.
Now the structure has collapsed. Large businesses lose the economic sense of hiring simplified regime taxpayers: expenses do not reduce the taxable base, meaning the contractor's services cost exactly the amount of foregone tax savings more. For the customer, it is more profitable to work with another GTR taxpayer, even if their rate is higher — because their invoices can be deducted.
This creates two isolated circuits. The first is the B2B segment, where GTR companies operate, exchange invoices, and take expenses as deductions. The second is the B2C segment, where simplified regime taxpayers serve the population, pay 4% of turnover, and do not participate in the value chains of the corporate sector.
 
The Point of No Return
The choice between regimes in 2026 is a choice between different business models.
The simplified regime remains a comfortable environment for hairdressers, bakeries, taxis, small construction teams working with private individuals, and online stores with turnover up to 2.6 billion tenge. They still do not need VAT, complex accounting, or tax consultants. But they will have to accept that the corporate sector is closed to them: large customers will not pay for services that cannot be deducted.
The GTR is a regime for those who have outgrown local traffic and merged onto the main highway. It is a road with heavy traffic, tolls, cameras, and strict rules. But it leads to places that local roads cannot reach.
The state no longer leaves room for maneuvering between regimes. The previous tactic — staying on the simplified regime as long as possible, splitting up businesses, and adjusting to the limits — no longer works. The deduction prohibition and structural participation restrictions make it both pointless and dangerous.
Since 2026, the tax regime is not so much a matter of saving money as a matter of identity. A company either remains a small business serving the population or becomes a full-fledged participant in corporate turnover. Intermediate states are no longer provided for.
Criterion
Special Tax Regime (STR) (example)
 GTR
Turnover limit
600,000 MCI (approximately 2.6 billion tenge)
None – you can grow indefinitely
Number of employees
Not limited
Not limited
Prohibited types of activities
Established by a special list.
No prohibitions on activities
Main tax rate
2–4% of turnover
20% of profit
Mandatory VAT
Not VAT payers
Mandatory registration with turnover exceeding 10,000 MCI during the year
Advantages
SSimplicity of accounting, moratorium on tax audits, low rate
No limits or restrictions. Does not mean the actual tax amount will be higher than under an STR – depends on the ratio of income to documented expenses
Disadvantages
Does not allow engaging in certain types of activities. Difficulty working with companies that are VAT payers, as well as with companies on the GTR
Requires full accounting and meticulous attention to primary documentation
Turnover limit
Special Tax Regime (STR) (example)
600,000 MCI (approximately 2.6 billion tenge)
 GTR
None – you can grow indefinitely
Number of employees
Special Tax Regime (STR) (example)
Not limited
 GTR
Not limited
Prohibited types of activities
Special Tax Regime (STR) (example)
Established by a special list.
 GTR
No prohibitions on activities
Main tax rate
Special Tax Regime (STR) (example)
2–4% of turnover
 GTR
20% of profit
Mandatory VAT
Special Tax Regime (STR) (example)
Not VAT payers
 GTR
Mandatory registration with turnover exceeding 10,000 MCI during the year
Advantages
Special Tax Regime (STR) (example)
SSimplicity of accounting, moratorium on tax audits, low rate
 GTR
No limits or restrictions. Does not mean the actual tax amount will be higher than under an STR – depends on the ratio of income to documented expenses
Disadvantages
Special Tax Regime (STR) (example)
Does not allow engaging in certain types of activities. Difficulty working with companies that are VAT payers, as well as with companies on the GTR
 GTR
Requires full accounting and meticulous attention to primary documentation
Choosing a tax regime is not an accounting question. It’s a question of business architecture.
Many entrepreneurs see the simplified tax declaration as a "ticket to entry": a low rate, minimal reporting, no VAT. And that works perfectly — until the business stays within its natural limits. But as soon as the company outgrows micro-business, the countdown begins.

The Special Tax Regime does not scale. It ends where growth begins.
Entering tenders, contracts with large clients, raising external financing, building a corporate structure with transparent ownership — all of this requires the General Tax Regime. Not because the government says so. But because investors do not put capital into companies on the Special Tax Regime. A major client cannot deduct expenses from an invoice issued by an STR taxpayer. Complex holding structures under the Special Tax Regime are simply prohibited by law.

Switching from the Special Tax Regime to the General Tax Regime in the middle of growth isn't evolution — it's an emergency brake.
The company is forced to restructure its accounting, renegotiate contracts, issue invoices, register for VAT, and pay retroactive profit tax. All at a time when resources are needed for growth — not for a tax upgrade.

So, the strategically smart move is not to "ride out" the Special Tax Regime until the last possible limit, but to move to the General Tax Regime deliberately — at a moment when you can still plan the transition, not when you are forced out by turnover or an investor.
The General Tax Regime is not an "expensive regime." It is the regime for a mature business — where taxes are paid on profit, not on turnover; where expenses actually reduce the tax base; and where relationships with counterparties are built on transparency and deductions.

Choosing a tax regime based solely on the current rate is like choosing shoes based on price while ignoring the size. Maybe it is cheap today. But tomorrow, you simply won't be able to take the next step.
The 2026 Divide

Primary documentation as the fundamental basis for Corporate Income Tax deductions under the General Tax Regime

Within the architecture of the General Tax Regime, a business entity's right to reduce its gross annual income is directly and inextricably dependent on the existence, completeness, and legal validity of primary accounting documents. Primary documentation represents the sole lawful instrument through which actually incurred expenses acquire the ability to transform into tax deductions when calculating Corporate Income Tax. In the absence of documentary evidence, any expenses — even those indisputably incurred and economically justified — forever lose their potential to affect the amount of tax liabilities.

Documentary confirmation as an imperative prerequisite for the right to a deduction
Current tax legislation of the Republic of Kazakhstan does not operate with the category of "economic justification" in isolation from documentary confirmation. Any business transaction with respect to which a taxpayer intends to exercise the right to reduce the tax base for Corporate Income Tax must be exhaustively reproduced in primary accounting documents. The absence of a document or its non-compliance with legally established requirements is legally equivalent to the absence of the business transaction itself.

At the same time, the existence of a physical medium alone is not sufficient grounds for recognizing an expense. The right to a deduction arises exclusively upon the simultaneous satisfaction of three system-forming conditions.

  1. The first condition — formal impeccability of the document.
     A primary accounting document must contain all seven mandatory details, the exhaustive list of which is established by accounting legislation. The absence of the document's title, date of preparation, taxpayer identification number, or handwritten signature of an authorized person unconditionally terminates the right to recognize the expense. Facsimile reproduction of a signature, uncertified corrections, blank or ignored details — each of these circumstances is capable of nullifying the legal force of the document, depriving it of the ability to produce tax consequences.
  2. The second condition — reality of the business transaction.
     A correctly executed document does not guarantee a deduction if the transaction it confirms was not actually performed. Tax authorities, in the course of desk audits and on-site audits, assess the reality of a transaction through a set of interrelated and mutually reinforcing evidence: the existence of shipping documentation, confirmation of transportation and warehousing processes, reflection of acquired assets on balance sheet accounts, and the subsequent use of assets in activities aimed at systematically generating income.
  3. The third condition — proper status of the transaction parties.
     Expenses arising from transactions with counterparties that have been duly recognized as inactive taxpayers, as well as with persons who did not actually perform the functions of managing a legal entity, are subject to unconditional exclusion from deductions. Moreover, it is the taxpayer claiming the reduction of the tax base that bears the burden of proving that due diligence and care were exercised in selecting the counterparty.

Absolute prohibition as of 01.01.2026: transactions with taxpayers applying the Simplified Declaration
Particular attention should be paid to the imperative norm establishing an unconditional prohibition on claiming deductions for expenses incurred from the acquisition of goods, works, and services from persons using the special tax regime based on the Simplified Declaration.

This restriction is absolute and admits no alternative. It applies regardless of the existence of a flawlessly executed certificate of completed works, the reality of the transaction, or the absence of any claims against the counterparty from regulatory authorities. A taxpayer applying the General Tax Regime, in any case, loses the right to reduce the taxable base by the cost of such acquisitions.

The economic rationale of this norm has a clear legislative basis. By granting taxpayers on the Simplified Declaration a preferential tax regime — which includes a reduced rate of four percent and a complete exemption from value added tax — the state simultaneously excludes them from the tax deduction system for taxpayers under the General Tax Regime. In this manner, a regulatory barrier is established, preventing unjustified tax optimization and objectively limiting the application of the Simplified Regime in the sphere of corporate interactions.

Mandatory nature of tax liability adjustments upon discovery of defective documentation
 The discovery of circumstances indicating that expenses have been unjustifiably included in deductions based on documents that do not comply with established requirements or that confirm fictitious business transactions creates an unconditional obligation for the taxpayer to adjust their tax liabilities.
 
 It is necessary to emphasize a fundamentally important point: an adjustment is not a right, but an imperative tax obligation. Failure to perform such an adjustment, if discovered during a tax audit, is qualified by the regulatory authority as an understatement of the taxable base and entails an additional assessment of Corporate Income Tax, accrual of penalties for each calendar day of delay, and the imposition of administrative fines.
 
 The legislation establishes the following exhaustive grounds for the exclusion of previously claimed deductions.
 
  • On the basis of improper party composition. If a court decision that has entered into legal force establishes that the head or founder of the counterparty did not actually perform the functions of managing the organization, expenses arising from transactions with such counterparty are subject to mandatory exclusion. The taxpayer retains the right to a deduction only if the actual receipt of goods, works, or services is proven and if it was impossible to discover the said circumstances at the time of the transaction.
  • On the ground of counterparty status. The recognition of a legal entity or individual entrepreneur as an inactive taxpayer in accordance with the procedure established by law entails the exclusion of expenses arising from transactions completed from the date the corresponding entry was made in the state taxpayer register.
  • On the ground of a fictitious business transaction. The existence of a court verdict that has entered into legal force, or a ruling to terminate a criminal case on non-exonerating grounds, establishing the fact of sham entrepreneurship, the creation of formal document flow, or willful tax evasion, constitutes an unconditional basis for adjusting tax liabilities.
  • On the ground of transaction invalidity. If a civil law transaction, in execution of which the taxpayer incurred expenses and claimed deductions, is declared invalid by a court, the corresponding expenses are excluded from the tax base of the period in which they were originally reflected.

Correlation between document retention periods and Corporate Income Tax risks
The five-year minimum retention period for primary accounting documents, established by accounting legislation, has a direct and immediate bearing on tax legal relationships.

Throughout this time interval, tax authorities are empowered to conduct audits and request primary documents substantiating deductions claimed in the relevant tax periods. The absence of documents at the time of such request is legally equivalent to their never having existed, and entails the unconditional exclusion of the corresponding expenses from deductions, with an additional assessment of tax, penalties, and fines.
Taxpayers should exercise enhanced diligence with respect to documents for which special retention periods, exceeding the standard five-year period, have been established.

Fixed asset inventory cards must be retained for at least three years after the complete liquidation of the asset. In effect, this means the necessity of preserving documentation throughout the entire life cycle of the asset, plus an additional three-year period after its disposal.
Contracts, agreements, and similar instruments must be retained for five years after the expiration of their term, not after the date of signing. This circumstance significantly prolongs the actual retention period for most contractual documents.

Employee personal accounts, which accumulate information on accrued income and withheld individual income tax amounts, must be retained for seventy-five years. The loss of such documents may render it impossible to confirm the validity of tax deductions claimed and the correctness of tax amounts calculated over multi-year periods, thereby creating massive tax risks measured in decades.

Applied algorithms for taxpayers operating under the General Tax Regime
  1. First algorithm. A primary accounting document should be regarded not as a formal attachment to a business transaction, but as the sole legitimate basis for reducing the tax base for Corporate Income Tax. Saving resources on legal review of contractual documentation and professional accounting support inevitably translates into losses that are many times greater when a tax audit occurs.
  2. Second algorithm. The implementation of comprehensive document flow automation systems, the transition to electronic interaction with counterparties, and the regular conduct of rapid supplier audits for tax reliability — these cease to be competitive advantages and transform into mandatory conditions for the sustainable operation of a business under the General Tax Regime.
  3. Third algorithm. Interaction with suppliers applying the special tax regime based on the Simplified Declaration is permissible only on the condition that the price of the acquired goods, works, or services includes full compensation for the tax losses incurred by the buyer arising from the impossibility of deducting such expenses. The absence of a corresponding compensatory component in the price deprives the economic model of such cooperation of any rational basis.
  4. Fourth algorithm. Judicial rehabilitation of defective primary documents and the restoration of the right to a deduction are theoretically achievable, but are associated with the need to overcome multi-stage court procedures, significant time expenditures, and substantial financial costs for legal support. Strategically, it is far more effective to unconditionally prevent errors at the stage of preparing primary accounting documentation.
  5. Fifth algorithm. The document retention system must be organized in such a way as to ensure the unconditional ability to promptly present primary accounting documentation at the first request of a tax authority throughout the entire period established by law. The creation of digital archives, the production of complete electronic copies of each document, and the establishment of backup documentation repositories located on geographically separate media — these are necessary measures aimed at minimizing tax risks.
 
Under the normative structure of the General Tax Regime, primary accounting documentation and Corporate Income Tax deductions form an indissoluble legal unity. A defect in a document, its absence, or the inability to present it promptly at the request of a regulatory authority automatically produces an increase in the tax base and, consequently, a rise in the fiscal burden on the business entity.

Understanding this fundamental principle — embedded in the very fabric of tax legislation — is the starting point for building an effective system of tax planning and documentary risk management. A taxpayer who perceives a primary accounting document not as a burdensome formality, but as a key asset ensuring the lawful reduction of tax liabilities, acquires undeniable competitive advantages in the long term.

Reporting Forms

The anatomy of tax reporting: the three pillars — Tax Return Forms 100.00, 200.00, and 300.00
 Each tax declaration in Kazakhstan has its own architecture, much like different types of buildings — in some, the load-bearing structures are income and expenses, while in others, they are the wage fund and the movement of value added.
 
  • Form 100.00 is, in essence, an X-ray image of a company's financial health for the year. Here, three key areas are placed in crosshairs: total income generated, documented deductions, and, as a separate category, prior-year losses carried forward into the future like a credit history. An error in any of these areas distorts the entire picture.
  • Form 200.00 is a shift-by-shift record of everyone who has, in any way, received money from the company. There are no minor characters here: every employee, every independent contractor, every recipient of royalty compensation must be identified, and their income must be correctly broken down into its components: individual income tax, pension contributions, social contributions, and health insurance payments. This is a zone of total accounting, where gaps are unacceptable.
  • Form 300.00 is a three-dimensional structure reflecting the movement of value added tax. The first dimension is sales and output VAT. The second is imports and input VAT. The third is creditable amounts, which form the final liability or refund. The balance of these three vectors determines the result for the period.

The modern Taxpayer Account operates like an autopilot: it remembers your past routes, suggests optimal routes, and automatically fills most fields based on data already received by the system from banks, customs, and counterparties. The user's task is not to override the autopilot, but to regularly check the exchange rate.

Documentary shield: what must be in the arsenal
 Primary documents are not paper ballast, but a company's defense system against tax claims. A high-quality documentary shield consists of several layers.
 
  1. The first layer — title-establishing. Contracts, additional agreements, specifications. This is the foundation upon which the entire structure of the transaction rests. Without a contract, even a flawlessly executed invoice hangs in the air.
  2. The second layer — confirming. Invoices, electronic waybills, certificates of completed works. These are testimonial pieces of evidence, recording the moment and parameters of performance of obligations.
  3. The third layer — settlement-related. Payment orders, cash receipts, bank statements. Documents in this layer prove that the performance of obligations was not only promised but also paid for.
  4. The fourth layer — accounting-related. Accounting registers, inventory cards, payroll sheets. These are systematized records that transform disparate facts into a coherent accounting picture.

The absence of any layer, or its defectiveness, breaches the tax defense. Regulatory authorities, during an audit, direct their fire precisely at such weakened points.

Seven rules of documentary hygiene

1. First rule: the moment of truth. A document must be created when the transaction takes place, not when an audit begins. Delayed documentation is worse than the absence of a document — it creates an evidentiary basis for qualifying the transaction as sham.
2. Second rule: seven elements. Checking a document at the point of entry should take one minute, but not a single one of the seven mandatory details may be overlooked. The absence of a date, title, identification number, signature, or position is a stop factor. Such a document is not accepted for accounting, even if the transaction is real.
3. Third rule: the sins of others. A counterparty that fails to fulfill its own tax obligations or has been removed from the register of active taxpayers automatically renders your impeccable documents non-functional. Checking the counterparty before the transaction is not an option — it is a condition of survival.
4. Fourth rule: digital twin. Every paper document must have an electronic duplicate. Every electronic document must have a backup copy on a separate medium. Fire, flooding, or laptop theft must not destroy the evidentiary base of years of activity.
5. Fifth rule: deadlines are not a recommendation. The five-year retention period for primary documents is not a guideline, but a minimum threshold. Inventory cards must be retained for another three years after the disposal of the asset. Employee personal accounts — seventy-five years. The countdown begins not from the date the document was prepared, but from the moment the period to which it relates is closed.
6. Sixth rule: inaccessible equals absent. A document that cannot be located and presented within three business days from the moment of a request is legally equivalent to being absent. The retention system must ensure that any document can be found in minutes, not days.
7. Seventh rule: corrections — only by consent. Cash and bank documents are fundamentally not subject to correction. For other primary documents, adjustments are possible, but exclusively with the consent of all parties to the transaction, confirmed by their signatures and the date the changes were made. Using correction fluid, erasures, or a facsimile signature — these are paths to losing legal force.

The Bottleneck: Counterparties on the Simplified Declaration
The situation of interaction with suppliers applying a special tax regime based on a simplified declaration deserves special attention.

The legislator has created an asymmetrical structure here: a buyer on the General Tax Regime incurs full costs but is deprived of the right to reduce the taxable base by them. The documents are impeccably prepared, the transaction is real, the goods are received, the money is paid — yet no deduction is allowed. This is not a sanction; it is a legal norm.

The only way to preserve the economic sense of such transactions is to include compensation for the buyer's tax losses in the price of the goods. The absence of such a compensation mechanism turns cooperation with a "simplified regime" taxpayer into charity subject to corporate income tax.

The Archive as a Strategic Asset
Treating a documentary archive as a burdensome legacy of the past is a strategic mistake. A well-organized archive is an asset that provides:
• Indisputability of tax deductions throughout the entire period of potential audits;
 • Efficiency in interacting with regulatory authorities without involving external consultants;
 • Preservation of the evidentiary base during corporate disputes, reorganizations, and changes of ownership;
 • The ability to conduct retrospective analysis of activities for strategic planning.
A digital archive with a multi-level backup system, full-text search, and access control is not an expense, but an investment with predictable returns in the form of prevented additional tax assessments.

Instead of a Conclusion: Tax Security Through Documentary Discipline
A tax audit is always an exam on the documentary support of your activities. The tickets for this exam are known in advance: contract, invoice, act, payment order, register. Cheat sheets are useless — the "Golden Tax" system sees everything.

A company where a document is created at the time of the transaction, checked for seven requisites before being entered into accounting, placed into an archive with instant indexing, and stored for exactly as long as the law requires — receives an automatic passing grade on this exam.

A company where documents are prepared after the fact, stored in a back room in disarray, and searched for upon the arrival of an audit under the guidance of the most knowledgeable person — the accountant who was fired a year ago — is doomed to additional assessments regardless of the reality of the transactions performed.

The choice between these scenarios is not a choice between costs and savings. It is a choice between predictability and chaos, between tax security and permanent risk. In this coordinate system, a primary document is not a piece of paper — it is a shield. And every taxpayer decides for themselves what thickness of padding they will have.
Form
What it reflects
Frequency
Submission Deadline
Tax Return Form 100.00
Corporate Income Tax Return
Annual
By March 31 of the following year
Tax Return Form 200.00
Report on PIT and Social Tax
Quarterly
By May 15, August 15, November 15, and February 15
Tax Return Form 300.00
VAT Return
Quarterly
By the 15th day of the second month after the quarter
Tax Return Form 400.00 and Tax Return Form 421.00
Excise Tax Return and Calculation
Monthly/Quarterly
By the 15th day of the second month; payment — by the 20th
Tax Return Form 700.00 and 701.01
Property, Land, and Transport Taxes Return and Calculation
Annually/Quarterly
Calculation — by February 15; return — by March 31; payment quarterly
Tax Return Form 870.00
Environmental Emissions Tax
Quarterly
Report by May 15, August 15, November 15, February 15; payment — by the 25th of these months
Tax Return Form 328.00
Application for Indirect Tax on Imports
Monthly
By the 20th day of the month following the import
Tax Return Form 100.00
What it reflects
Corporate Income Tax Return
Frequency
Annual
Submission Deadline
By March 31 of the following year
Tax Return Form 200.00
What it reflects
Report on PIT and Social Tax
Frequency
Quarterly
Submission Deadline
By May 15, August 15, November 15, and February 15
Tax Return Form 300.00
What it reflects
VAT Return
Frequency
Quarterly
Submission Deadline
By the 15th day of the second month after the quarter
Tax Return Form 400.00 and Tax Return Form 421.00
What it reflects
Excise Tax Return and Calculation
Frequency
Monthly/Quarterly
Submission Deadline
By the 15th day of the second month; payment — by the 20th
Tax Return Form 700.00 and 701.01
What it reflects
Property, Land, and Transport Taxes Return and Calculation
Frequency
Annually/Quarterly
Submission Deadline
Calculation — by February 15; return — by March 31; payment quarterly
Tax Return Form 870.00
What it reflects
Environmental Emissions Tax
Frequency
Quarterly
Submission Deadline
Report by May 15, August 15, November 15, February 15; payment — by the 25th of these months
Tax Return Form 328.00
What it reflects
Application for Indirect Tax on Imports
Frequency
Monthly
Submission Deadline
By the 20th day of the month following the import

Checklist for Entrepreneurs: How to Work Correctly under the GTR

If you have chosen or are already operating under the General Tax Regime (GTR), it means you are on the path to "adult" business. To avoid getting tangled up in documents and missing important deadlines, we have put together a 9-point checklist* to help you reduce risks and operate efficiently.

1. Check whether you have exceeded the limits of the special tax regime (if you are currently on an STR). If your business is growing and you exceed the limits on turnover or number of employees, prepare for the transition to the GTR in advance. This will help avoid surprises and fines. Also, do not forget to register as a VAT payer if your revenue approaches the threshold.

2. Start keeping accounting records from day one. Full accounting is like a business diary. It helps not only to file reports but also to see the real picture of your business. You need to start keeping records from day one to avoid having to go through the complex procedure of restoring accounting later.

3. Account for all expenses correctly. Not all expenses can be deducted. To reduce the CIT tax base, it is important to classify costs accurately — which are deductible and which are not. This affects your profit and, consequently, your tax.

4. Take every piece of primary documentation seriously. Keep all originals in special folders and store them at your LLP's registered address in a designated place. Keep duplicates of electronic copies in clearly structured folders in online storage. Implement EDM (Electronic Document Management).

5. Create a table of control dates and actions. Mark completed tasks in the table opposite the corresponding mandatory accounting actions. This will help minimize human error and the number of deficiencies in your work.

6. Monitor reporting deadlines. In addition to the table, create a deadline calendar or set up reminders in your accounting system. Missed deadlines are not just fines — they are an extra headache. Especially if you are working under the GTR for the first time.

7. Do not forget about salaries and taxes on them. Even if you have not yet hired employees, the director is also an employee. This means you must pay monthly taxes and contributions on his salary. This is especially relevant when the participant and the director are different individuals.

8. Plan imports in advance. If you import goods from EAEU countries, do not forget about paying indirect taxes and submitting Tax Return Form 328.00. These are mandatory actions, and they cannot be postponed.

9. Inform employees about tax deductions (but only for their main place of work). Employees have the right to reduce their tax burden if they are eligible for the standard deduction (14 MCI). Inform them about this — this is not only your care for the staff but also an opportunity to reduce the company's overall tax burden.

10. Conduct an audit at least once a year. An accountant cannot replace a general director. The director must check the work of all departments, and the accounting department is no exception. An external audit is very helpful here. It is like a preventive medical check-up. It helps identify errors, prepare for inspections, and improve business transparency. This is especially important if you work with investors or plan to grow.

11. Invest in team training. Tax legislation changes frequently. To avoid falling into a trap, regularly train accountants and managers. Professional development courses are not an unnecessary expense but an investment in business stability.

Working under the GTR is like riding a bicycle: it seems difficult at first, but over time you get used to it and start feeling confident. The main thing is not to miss deadlines, keep proper records, and not be afraid of challenges. If something is unclear — don't hesitate to ask. We are always here to help you without unnecessary stress.

Frequently Asked Questions (FAQ)
Can GTR counterparties refuse to cooperate with me if I remain on the simplified regime? Is it true that working with me will become unprofitable?
Can an LLP on the GTR in 2026 have a founder who is simultaneously a founder of another company on the simplified regime?
If I switch to the GTR, will the tax authorities start conducting audits every month?
Question: They say that the GTR is always a loss for micro-businesses. Wouldn't it be simpler to close down?
Can the tax authorities disallow expenses if the contract with a counterparty is signed with a scanned copy rather than "wet" signatures?
Общеустановленный налоговый режим в Казахстане: что должен знать каждый
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