Overview of Changes in The Legislation of The Republic of Kazakhstan for February 2025

Amendments to the Tax Code of the Republic of Kazakhstan: VAT Increase and New Taxation Conditions

On February 27, 2025, the Ministry of National Economy of Kazakhstan presented amendments to the draft Tax Code in the Majilis.
Among the key changes:

• Increase in the VAT rate to 16%.
• A differentiated rate is being introduced in the field of healthcare and pharmaceuticals. For the sale of medicines, medical care and veterinary medicine, a VAT rate of 10% is established. 
• The media, as well as the production and sale of agricultural products and aquaculture, are completely exempt from VAT. 
• Reduction of the limit for VAT registration to 15 million tenge (~28,700 euros).

Kazakhstan Introduces Uniform Standards for Administrative Procedures

On February 28, 2025, the Government approved the Rules for the Formation of Uniformity of Administrative Procedures. 
The document was adopted as part of the amendments to the APC, including Article 15-1, and the implementation of the policy of the head of state to reform the judicial system.

The Rules determine the procedure for the unification of administrative acts and the practice of their application. The main goals are legal certainty, reducing corruption risks, simplifying administrative procedures and increasing trust in government agencies. Among the tasks are the establishment of uniform standards of law enforcement, the predictability of decisions, the systematization of administrative practice and control over the implementation of new norms.

The formation of uniformity will be carried out through the development of manuals, which are posted in the “Knowledge Base” of the “Electronic Appeals” system. The authorities will approve standardized forms of administrative acts, unify the procedures for considering applications and making decisions. To monitor law enforcement, an analysis of administrative practice will be carried out, and the identified inconsistencies will be eliminated by updating the guidelines.

Kazakhstanis Convicted without Imprisonment Will Be Banned from Gambling

On February 19, 2025, deputies of the Mazhilis adopted in the second reading a bill covering health care, gambling and the reduction of excessive legislative regulation. In the course of work on the document, amendments were made to prohibit participation in gambling for persons sentenced to punishment without imprisonment or suspended imprisonment. The law also provides for tougher regulation of advertising of bookmakers and sweepstakes. It is prohibited to place such advertising on buildings and structures (with the exception of sports facilities during events), online platforms and in the media, with the exception of specialized sports publications and Internet resources of the betting companies themselves. In addition, a ban is introduced on sending advertising materials to subscriber cellular devices.

Author: Tashkarayev Zhanture

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