Архивы Без рубрики - FCHAIN

Doing business in Kazakhstan offers a number of advantages: access to fast-growing markets, tax preferences, and a convenient geographical location. However, it is critical for foreign investors and non-residents to comply with local tax legislation.

Violations may entail not only administrative sanctions, but also negatively affect the reputation of the business, visa status of the management, and lead to blocking of EDS and bank accounts.

Why is it important for foreign business?

It is important for foreign businessmen to realize that law enforcement practice in Kazakhstan can be formal, and mistakes made “out of ignorance” do not exempt them from liability. That is why bookkeeping, tax reporting and legal support should be in safe hands.

Main types of violations and fines faced by entrepreneurs in Kazakhstan:

• Conducting unregistered activities – Fine: from 10 to 100 MCI (from 39,320 tenge to 393,200 tenge for 2025) + confiscation of property
• Failure to use online Cash register – Fine: from warning to 15 MCI (58,980 tenge for 2025)
• Understatement of taxable income – Fine: 20-50% of the amount of additional taxation
• Mistakes in applying special tax regimes – Fine: from 15 to 50 MCI (from 58,980 tenge to 196,600 tenge for 2025)
• Failure to submit tax returns on time – Fine: from 8 to 70 MCI (from 31,456 tenge to 275,240 tenge for 2025)
• Errors in electronic invoices – Fine: up to 100 MCI; if repeated – up to 500 MCI (1,966,000 tenge for 2025)
• Use of another person’s electronic digital signature – Fine: from 50 to 200 MCI (from 196,600 tenge to 786,400 tenge for 2025)
• Transfer pricing violations – Fine: up to 1,000 MCI (3,932,000 tenge for 2025)

           In 2025, the size of the MCI in Kazakhstan is 3,932 tenge.

Our recommendations especially for foreign entrepreneurs:

1. Delegate the financial and accounting activities of the company to professionals.
2. Observe the deadlines for filing reports.
3. Conduct regular audits.
4. Document all transactions with counterparties and non-residents.
5. Check the migration status and registration of foreign employees.
6. Mandatory legal support from the moment of business registration, which is of key importance to ensure the safe and stable operation of the company.

Conclusion

Compliance with tax legislation in Kazakhstan is the key to safe and successful operations. Fines, blocking and tax audits can be avoided if you cooperate with a professional legal and accounting company FChain Kazakhstan.

Article is prepared by Sergey Gaidarov and Dinara Kalizharova,

Legal Department of FChain Kazakhstan

4^th of July2025