Kazakhstan’s Ministry of National Economy has drafted amendments to the Tax Code. The document proposes deep integration of fiscal processes into financial services: banks will automatically withhold social payments, and marketplaces will become tax agents.
Under the document, social payments for self-employed citizens will be automatically calculated, withheld, and transferred to the budget via mobile banking apps. Kursiv reports this citing the published draft.
The changes will also affect the e-commerce sector. Kazakhstani online platforms are slated to receive tax agent functions for transactions with foreign sellers. Additional tax control mechanisms will be introduced for the marketplaces themselves.
Alongside technological updates, the draft simplifies administrative procedures. Individual entrepreneurs and private practitioners will no longer need to file a separate application when ceasing operations—all necessary data will be pulled from liquidation reports. State fee refunds will shift to a proactive format.
At the same time, tax control over active businesses will tighten. The developers propose suspending the issuance of electronic invoices (ESF) for companies with significant tax debts remaining unpaid for over six months.
The draft amendments are published on the Open Legal Acts portal. Public discussion of the document will run until September 25, 2026.
The state continues to embed fiscal functions into everyday digital services, shifting part of routine control to banks and e-commerce.