Issues reviewed by the Tax Code implementation Project Office

The Project Office reviewed, among other things, the following issues:

    1. New “one-click” payroll-related payment service^[1]

The SRC presented a draft new service in the Taxpayer’s Account, which automatically calculates all required payments taking into account applicable benefits and the specifics of certain categories of employees, and also generates and sends payment documents to the bank. The service also provides for the possibility of maintaining timesheets.

Use of the service will be fully voluntary. The pilot launch of the service is planned for September 2026. If the pilot is successful, its permanent implementation is expected from January 2027.

    2. Tax residency certificates for foreign citizens^[2]

The proposal of second-tier banks to resume the issuance by tax authorities of RK tax residency certificates to foreign citizens was supported.

    3. Cancellation of input VAT adjustment for agricultural exports and restoration of the previous amount of additional VAT offset ^[3]

A decision was made that exporters of agricultural products will not be subject to adjustment of the amount of input VAT allowed for offset under Art. 484 para. 2 subpara. 7) of the Tax Code. Exporters will be able to obtain a VAT refund in full, subject to positive results of a VAT audit using the so-called “Pyramid” method.

This proposal will be included in the general package of amendments to the Tax Code and submitted for consideration by Kurultai. If adopted, the relevant amendments will apply retrospectively from 1 January 2026.

Since it was decided to preserve the previously applicable mechanism for export VAT refunds, it is proposed to restore the previous incentive of 70% of additional VAT offset. In other words, the amount of additional VAT allowed for offset is expected to be reduced from 80% to 70%.

    4. Digital tenge for VAT refunds^[4]

The SRC, together with the National Bank of Kazakhstan, is working on a mechanism using the digital tenge for VAT refunds. The tool is intended for exporters and will significantly reduce refund timelines.

At the same time, use of this tool is entirely voluntary: businesses will be able to choose between the existing VAT refund procedure and the mechanism using the digital tenge.