Companies on the general tax regime in Kazakhstan cannot take into account expenses on goods, works, and services purchased from taxpayers on the simplified declaration when calculating corporate income tax. This was reminded by the Department of State Revenues of Akmola region. This was reported by Qazaqyia.kz citing Kursiv Media.
The restriction applies under the new Tax Code, which came into force on January 1, 2026. Article 286 "Expenses not subject to deduction" directly states that costs on transactions with taxpayers applying the special tax regime based on the simplified declaration are not deductible.
Thus, if a company on the general regime purchases goods, works, or services from a counterparty applying the simplified declaration, the corresponding amount cannot be reduced from the tax base when calculating corporate income tax.
The DGR also explained how tax authorities will identify such transactions. For this, data from tax reporting, information from other state bodies, and information from other sources are compared. If discrepancies are found, the taxpayer may be sent a notification.
Information about counterparties and the structure of expenses may also be taken into account when assessing tax risks. In addition, documents and actual circumstances of specific transactions may be studied within the framework of tax audits, taking into account their type, subject, and established procedure.
The department explained that the ban was introduced to prevent abuses when the special tax regime is used to minimize tax obligations through artificially inflating expenses, supply chains, or fictitious transactions.
Earlier, Kursiv wrote that until September 15, some Kazakhstanis must submit a declaration of income and property in form 270.00 for 2025. In particular, it is necessary to reflect large purchases exceeding 78.64 million tenge, foreign property and accounts, digital assets, and also check documents for tax deductions for treatment, education, mortgage interest, and voluntary pension contributions.