The Head of State, President Kassym-Jomart Tokayev signed amendments to the Tax Code, which will enter into force on January 1, 2024.

The Tax Code excludes the obligation of the taxpayer to keep for 5 years from the date of printing or full filling of replacement reports, cash accounting books and commodity checks of cancellation, refund and KKM checks for which cancellation and refund operations were carried out, since all data is stored by the Operator of fiscal data.

In addition, it is defined:

1) That money sent from the National Fund to children is not considered as income of an individual;

2) Decisions on restricting the issuance of electronic invoices can be sent both electronically and, in some cases, by registered mail with a notification or to the taxpayer under signature;

3) A taxpayer may file a complaint with the authorized body electronically, and a decision based on the results of the review may also be made in electronic form.

At the same time, in order to reduce the problem debt of the population on loans, a temporary withdrawal is provided (from January 1, 2024 to January 1, 2027), providing that funds will not be recognized as income by MFIs when forgiving loans to the debtor when calculating the CPN, but only within the established coefficient of 0.2 and only in case of a reduction in the requirement to the debtor.

At the same time, there is a single deadline for submitting tax reports within the framework of universal declaration (Declaration of Assets and Liabilities (form 250.00) and Declaration of Income and Property (form 270.00), which must be submitted no later than September 15 of the current year.

In the form of a declaration of income and property, only income that is taxable independently will be indicated, with the exception of income taxed at the source of payments (wages, pensions and social benefits), the rest of the information will be filled in automatically from the information systems of government agencies.