Since 2018, the Tax Code has introduced a requirement of reporting to the state revenue bodies for persons who received money or other property from foreign countries, foreigners, international and foreign organizations.
The information is provided by persons whose activities are aimed at providing legal assistance, research and public opinion polling , opinion polls, etc. (subparagraph1, 1, par. 29 of the Tax Code).
In 2022, Article 29 of the Tax Code was amended and according to these amedments the State Revenue Committee publishes a list of persons who received money or other property from foreign sources on its Internet resource.
The information is posted in accodance with the approved form by the end of the half-year no later than the 20th day following the reporting month on the Internet resource in www.kgd.gov.kz.