of September 11, 2026 No. 810
About approval of Rules of forming of the analytical report about tax expenses
According to Item 5 of Article 54 of the Budget code of the Republic of Kazakhstan the Government of the Republic of Kazakhstan DECIDES:
1. Approve the enclosed Rules of forming of the analytical report about tax expenses.
2. This resolution becomes effective since January 1, 2027 and is subject to official publication.
Prime Minister of the Republic of Kazakhstan
O. Bektenov
Approved by the Order of the Government of the Republic of Kazakhstan of September 11, 2026 No. 810
1. These rules of forming of the analytical report about tax expenses (further - Rules) are developed according to Item 5 of Article 54 of the Budget code of the Republic of Kazakhstan (further - the Budget code) and determine procedure for forming of the analytical report about tax expenses (further - the analytical report).
2. The analytical report contains results of efficiency evaluation of tax benefits and feasibility of their further application, and also includes the indicator of tax gap used for the analysis of tax policy, tax administration and efficiency of collecting of taxes.
3. Basis for development of the analytical report are this to tax and budget reports, including performance reports republican and local budgets, the data of authorized state bodies on the supervised industries, official state statistical, departmental and other data of state bodies, digital bases, and also information posted on the websites of authorized bodies and organizations.
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