On 02 July 2024 the Law of the Republic of Kazakhstan dated 01 July 2024 No. 105-VIII ‘On amendments to the Code of the Republic of Kazakhstan ‘On taxes and other obligatory payments to the budget’ (Tax Code) and the Law of the Republic of Kazakhstan ‘On enactment of the Code of the Republic of Kazakhstan ‘On taxes and other obligatory payments to the budget’ (Tax Code)’ was published.
Pursuant to the changes introduced by the above act, effective 13 July 2024 the following individuals, who are not recognised as tax residents, will be exempted from filing of the report on assets and obligations (form 250) as well as the report on income and property (form 270):
Prior to introduction of the above changes, the above persons were required to file the report on assets and obligations (form 250) before 15th September of the reporting year as well as the report on income and property (form 270) in the following reporting years.