--- title: "Taxation of Income of Persons Engaged in Private Practice" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-13 canonical: https://buhgpt.kz/suraqtar/nalogooblozhenie-dohodov-lic-zanimayushchihsya-chastnoy-p-en source: BuhGPT --- # Taxation of Income of Persons Engaged in Private Practice > **TL;DR:** Who Qualifies as a Person Engaged in Private Practice Persons engaged in private practice include private notaries, private enforcement officers, lawyers, and professional mediators. A separate procedure is established for determining their income and calculating individual in --- Who Qualifies as a Person Engaged in Private Practice Persons engaged in private practice include private notaries, private enforcement officers, lawyers, and professional mediators. A separate procedure is established for determining their income and calculating individual income tax. This procedure should not be confused with the rules established for individual entrepreneurs under the generally established tax regime. An individual entrepreneur’s taxable income is determined by taking into account income, deductions, adjustments, and carried-forward losses. A special provision applies to persons engaged in private practice, directly defining the composition of income, the time of its recognition, and the frequency of tax calculation. Which Receipts Are Recognized as Income Income includes all types of receipts from professional activities. Depending on the professional’s status, this may include payment for legal assistance, notarial acts, work involving the enforcement of enforcement documents, or the services of a professional mediator. Income also includes amounts received as reimbursement of expenses. Therefore, when accounting for receipts, it is not sufficient to identify only the principal fee: all amounts related to the provision of professional services must be analyzed. A separate rule applies to money received as collateral to secure an obligation. The receipt of collateral does not in itself mean that income is unconditionally recognized. Such an amount becomes income from the date on which services are paid for using the collateral funds. The date must be specified in the certificate of services rendered or another document confirming the provision of the service. When to Recognize Income and Pay Tax Income is recognized based on the date of service provision specified in the signed certificate. If no certificate is issued, the date stated in another document confirming the provision of the service is used. Therefore, the accountant or the professional must ensure that a document is available that makes it possible to determine unambiguously the nature and date of the service provided. Individual income tax is calculated at the end of each month. For the calculation, the rate established by the Tax Code is applied to the taxable income of the person engaged in private practice. Before making the calculation, the specific rate should be checked against the current version of the provision referenced in Article 394 of the Tax Code. The calculated tax must be paid monthly no later than the 5th day of the month following the month in which the relevant income was received. To avoid missing the deadline or misstating the tax base, it is recommended to reconcile the following each month: - certificates and other documents concerning services rendered; - payments for professional services; - amounts reimbursed for expenses; - collateral funds from which payment was made; - the amount of taxable income recognized for the month; - the calculation and actual payment of tax. What to Consider When Dealing with VAT The transitional provisions of the new Tax Code prescribe separate actions for persons engaged in private practice who were registered for VAT on the date it entered into force. The tax authority deregisters such persons for VAT without notification within ten working days from the date the Code enters into force. Deregistration is effective from the date the Code enters into force. The VAT registration certificate is deemed invalid from the same date. At the same time, the taxpayer remains obligated to submit final VAT reporting to the tax authority at the place of registration. This must be done within ten working days from the date the Code enters into force. The reporting covers the period from the beginning of the relevant tax period through the date of its submission. In practice, it is advisable to check your registration status, determine the period covered by the reporting, and ensure that the final form is submitted. The completion procedure and the current form should be checked against the applicable requirements of the tax authorities and the version of the accounting software being used. Frequently Asked Questions Who does the legislation classify as persons engaged in private practice? — Private notaries, private enforcement officers, lawyers, and professional mediators. Is reimbursement of expenses included in income? — Yes. Amounts received as reimbursement of expenses in the course of professional activities are treated as income. When do collateral funds become income? — When they are used to pay for a service rendered. The payment date must be confirmed by a certificate or another document concerning the provision of the service. How often is individual income tax calculated? — At the end of each month, based on the taxable income received during that month. What is the deadline for paying the calculated tax? — No later than the 5th day of the month following the month for which the tax was calculated. Sources - Article 394. General Provisions on the Income of a Person Engaged in Private Practice - Article 393. Taxable Income and Income Subject to Taxation of an Individual Entrepreneur - Article 829. Transitional Provisions Concerning a Person Engaged in Private Practice --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_