The Tax Code outlines the general principles, definitions, and legal foundations of the country’s tax system. It establishes the scope of tax regulation, the rights and obligations of taxpayers and tax agents, and the structure and authority of tax bodies. In particular, it defines agricultural cooperatives as entities performing agricultural production, transport and storage of agricultural commodities, and trade thereof. The provisions of this Code are applicable to agricultural cooperatives in the presence of agricultural land plots in private ownership. The provisions of this Code shall not be applicable to agricultural cooperatives producing, processing and selling apiculture products. This Code covers also intellectual property rights, business entities operating in extraction industry and mining, including groundwater and therapeutic mud exploration and abstraction. The fee shall be charged for the use of surface waterbodies and sections of fishery waterbodies of international and (or) national significance for the implementation of cage fishfarming activities. The fee for negative impact on the environment shall be charged for emissions and discharges of pollutants to the environment. The Code also details core principles of taxation: obligatoriness, certainty, fairness, transparency, good faith, unity of the tax system, and publicity of tax legislation. The document outlines how tax authorities operate, their responsibilities, and their interaction with other government institutions, including financial regulators and the National Bank. Provisions cover the handling of tax secrecy, conditions under which confidential information may be shared, and safeguards for tax officials. The Code further defines rules for electronic tax systems, mobile applications, document submission, and administrative procedures meant to ensure efficient tax compliance and taxpayer support. It also covers special tax regimes and sector specific provisions, including simplified taxation for small businesses, self employed individuals, agricultural entities, and innovative IT enterprises. It includes concepts related to subsoil use, mineral extraction, and payments tied to natural resources. Other sections address tax debts, penalties, special tax benefits, rules for granting and monitoring tax incentives, and prohibitions on individual tax preferences. Overall, the Code establishes the conceptual, administrative, and procedural framework that governs the national taxation system and sets out how taxes are calculated, collected, reported, and enforced.
Казахстан · 2025-07-18