The Senate Approves Amendments to the Tax Code in Connection with the Constitutional Reform

On June 4, 2026, the Senate of the Republic of Kazakhstan approved in two readings a draft law introducing amendments and additions to the Tax Code. The changes are aimed at aligning tax legislation with the constitutional amendments adopted following the national referendum held on March 15, 2026.

The amendments are mainly systemic and technical in nature and are intended to ensure consistency between tax legislation and the updated constitutional model of the state structure.

Key changes

The draft law introduces a number of adjustments related to the implementation of the constitutional reform.

In particular, provisions related to the former system of state institutions are being removed or revised. New provisions are introduced to reflect the functioning of updated constitutional bodies, including a unicameral Parliament – the Kurultai – and the People’s Council of Kazakhstan.

In addition, the draft includes editorial amendments aimed at updating legal terminology and eliminating inconsistencies between the Tax Code and other legislative acts.

Another set of changes concerns the rules for naming administrative-territorial units, taking into account the special status of the city of Astana.

The state duty for filing applications with the Constitutional Court of the Republic of Kazakhstan is also being abolished. This change follows earlier amendments to the legislation on the Constitutional Court and is intended to improve access to constitutional review mechanisms.

Significance of the changes

Although the proposed amendments do not introduce new taxes, change tax rates, or revise the procedure for calculating tax obligations, they are important from the perspective of legal clarity and legislative coherence.

The amendments ensure consistency between the Tax Code and the updated Constitution and eliminate potential legal gaps or contradictions in the application of tax law.

Particularly noteworthy is the abolition of the state duty for applications to the Constitutional Court, which may increase access to constitutional justice for individuals and legal entities.

Practical implications for businesses

For businesses, these amendments do not create any immediate additional tax burden and do not require urgent changes to accounting or tax reporting practices. However, they should be viewed as part of a broader constitutional reform process that may lead to further updates in tax, administrative, and procedural regulation.

The key practical implication for companies is that Kazakhstan’s legal system is gradually adapting to a new model of state institutions. This may affect terminology in official documents, the procedures for interaction with state authorities, and future regulatory developments affecting business operations.

The abolition of the state duty for Constitutional Court applications is also significant, as it may make constitutional protection mechanisms more accessible in cases where disputes involve not only administrative acts but also the constitutionality of legal norms.

Recommendations

Businesses are advised not to view these amendments as an isolated technical update, but rather to monitor them in the broader context of ongoing constitutional reform.

Companies should:

• monitor further changes in tax and administrative legislation;
• take into account updated terminology of state bodies when preparing contracts, internal documents, applications, and legal opinions;
• consider not only administrative and judicial remedies in disputes with state authorities, but also the potential option of applying to the Constitutional Court;
• assess whether subsequent legislative changes affect the company’s rights and obligations, including taxation, inspections, liability, and access to public services.

How our team can help

The REVERA Kazakhstan team can assist businesses in assessing the practical implications of these changes and their potential impact on ongoing operations.

In particular, we can:

• analyze whether the changes affect the company’s activities or interactions with state authorities;
• prepare legal positions on tax, administrative, and procedural matters;
• assess dispute resolution strategies, including Constitutional Court proceedings;
• support tax and administrative disputes with state authorities;
• monitor further legislative developments and provide concise practical updates for businesses.