In 2026, Article 81 of the Tax Code of the Republic of Kazakhstan does not establish a deadline for a pregnant woman to register for medical care: it regulates notices issued by the tax authority (Article 81 of the Tax Code of the Republic of Kazakhstan). Therefore, the deadline “before twelve weeks” cannot be substantiated by this article of the Tax Code. Article 126 of the Tax Code of the Republic of Kazakhstan also does not regulate employment guarantees for pregnant women: it concerns the refund of excess tax to taxpayers engaged in sales taxable at the zero rate (Article 126 of the Tax Code of the Republic of Kazakhstan).
What the Law Requires of a Pregnant Woman
Article 81 of the Tax Code of the Republic of Kazakhstan does not contain a list of the rights and obligations of pregnant women. It defines the cases in which the tax authority notifies a taxpayer or tax agent. In particular, the provision covers a notice of tax arrears in an amount not exceeding the applicable threshold, as well as notices related to settlements with a taxpayer who has failed to comply with a notice to confirm that a transaction actually took place or whose notice has been deemed unfulfilled (Article 81 of the Tax Code of the Republic of Kazakhstan).
Therefore, the assertion that subparagraph 1 of paragraph 4 of Article 81 of the Tax Code of the Republic of Kazakhstan obliges a woman to register for pregnancy-related medical care before twelve weeks is incorrect. Article 81 of the Tax Code of the Republic of Kazakhstan has no paragraph 4 and contains no such requirement: its paragraph 1 concerns the types of notices issued by the tax authority, paragraph 2 concerns the deadline for sending a notice of tax arrears, and paragraph 3 concerns notices to a counterparty regarding certain electronic invoices (Article 81 of the Tax Code of the Republic of Kazakhstan).
For the correct application of a provision, an accountant must distinguish between identically numbered articles of different codes. An article number alone does not indicate the subject matter it regulates. If a document cites Article 81, the code must be specified in full and the content of the article must be checked to determine whether it corresponds to the rule being described.
- Article 81 of the Tax Code of the Republic of Kazakhstan regulates notices issued by the tax authority, not the medical registration of a pregnant woman (Article 81 of the Tax Code of the Republic of Kazakhstan).
- A notice of minor tax arrears must be issued by the tax authority no later than five business days from the date on which such arrears arise (Article 81 of the Tax Code of the Republic of Kazakhstan).
- Notices concerning settlements provided for in subparagraphs 2 and 3 of paragraph 1 of Article 81 of the Tax Code of the Republic of Kazakhstan are sent to the counterparty—the recipient of goods, work, or services under an electronic invoice—within one business day following the day on which the taxpayer’s issuance of electronic invoices was suspended (Article 81 of the Tax Code of the Republic of Kazakhstan).
Thus, the provisions of Article 81 of the Tax Code of the Republic of Kazakhstan cannot be used as a legal basis for arranging a medical examination, registering a pregnant woman for medical care, documenting her absence from work, or retaining her average earnings. This tax provision applies only to the tax authority notices listed therein.
Guarantee under Article 126-1 of the Labour Code: Time for Registration
The Tax Code of the Republic of Kazakhstan contains Article 126, but its content is unrelated to the examination of a pregnant employee or the retention of her job, position, and average salary. The article establishes the procedure for refunding excess tax to taxpayers who sell goods, perform work, or provide services taxable at the zero rate (Article 126 of the Tax Code of the Republic of Kazakhstan).
For such taxpayers, Article 126 of the Tax Code of the Republic of Kazakhstan distinguishes between continuous and non-continuous sales. In the case of continuous sales, the excess tax amount is refundable, while in the case of non-continuous sales, the refundable amount is the portion of input tax credited for goods, work, and services used for sales turnover taxable at the zero rate (Article 126 of the Tax Code of the Republic of Kazakhstan).
Sales are deemed continuous when they simultaneously meet two conditions: they take place during three consecutive tax periods, and the turnover taxable at the zero rate in each tax period amounts to at least 70 percent of the total taxable sales turnover. If these conditions are met, the sales are deemed continuous in each of these tax periods (Article 126 of the Tax Code of the Republic of Kazakhstan).
What this means for an accountant:
- Reference to the provision. Citing Article 126 of the Tax Code of the Republic of Kazakhstan alongside an employment guarantee creates a false impression of the content of the tax provision. The article must be applied based on its subject matter—the refund of excess tax on sales taxable at the zero rate.
- Selection of the refund procedure. The taxpayer may choose the simplified procedure under Article 127 of the Tax Code of the Republic of Kazakhstan or a refund based on the results of a thematic tax audit under Article 128 of the Tax Code of the Republic of Kazakhstan. If the simplified procedure is selected, the taxpayer is entitled to claim a refund of the remaining portion of the excess amount based on the results of a thematic audit (Article 126 of the Tax Code of the Republic of Kazakhstan).
- Tax authority documents. Under the simplified procedure, the tax authority sends a notice specifying the excess amount confirmed for refund. For a refund based on the results of a thematic audit, the taxpayer is provided with a tax audit report stating the confirmed amount and, in the cases provided for by the Tax Code of the Republic of Kazakhstan, a conclusion accompanying the report (Article 126 of the Tax Code of the Republic of Kazakhstan).
The designation “126-1” cannot be replaced with a reference to Article 126 of the Tax Code of the Republic of Kazakhstan. These are different provision numbers, and the specific code to which an article belongs must be stated expressly. Article 126 of the Tax Code of the Republic of Kazakhstan applies to the tax procedure for refunding an excess amount and does not substantiate the employment guarantee described in the heading.
Transfer to Other Work under Article 44 of the Labour Code
Issues concerning the temporary transfer of a pregnant woman, payment for the work performed, release from contraindicated work, and the application of the rotational work method are not regulated by Articles 81 and 126 of the Tax Code of the Republic of Kazakhstan. These articles cannot be cited as the basis for a personnel decision on a transfer or for calculating retained earnings.
1. Grounds for transfer. Article 81 of the Tax Code of the Republic of Kazakhstan describes the procedure for sending tax notices. Its text does not mention a medical opinion, harmful or hazardous workplace factors, or the transfer of an employee (Article 81 of the Tax Code of the Republic of Kazakhstan).
2. Rotational work method. Articles 81 and 126 of the Tax Code of the Republic of Kazakhstan contain no provisions on a certificate confirming a particular stage of pregnancy or on a transfer to a five-day or six-day working week. It is therefore incorrect to associate such a transfer with the cited tax articles.
3. Period before other work is provided. Articles 81 and 126 of the Tax Code of the Republic of Kazakhstan contain no rules on retaining average salary for this period. Article 126 regulates the excess tax amount, the conditions for continuous sales, and the methods for refunding the confirmed amount (Article 126 of the Tax Code of the Republic of Kazakhstan).
4. Employee’s refusal of a transfer. The consequences of such a refusal are likewise not determined by the cited articles of the Tax Code of the Republic of Kazakhstan. The procedure for release from work cannot be inferred from Article 81, nor can the procedure for personnel documentation or payment for the relevant period be inferred from Article 126.
For an accountant, this results in specific rules for working with statutory references:
- do not use Article 81 of the Tax Code of the Republic of Kazakhstan as grounds for a transfer, release from work, or retention of average salary, since it concerns notices issued by the tax authority (Article 81 of the Tax Code of the Republic of Kazakhstan);
- do not use Article 126 of the Tax Code of the Republic of Kazakhstan to calculate remuneration upon transfer, since it establishes the procedure for refunding excess tax on turnover taxable at the zero rate (Article 126 of the Tax Code of the Republic of Kazakhstan);
- state the full name of the code and the exact number of the applicable provision in the personnel instrument and calculation document so that identically or similarly numbered articles of different codes are not confused.
Documents the Employer Must Prepare
Articles 81 and 126 of the Tax Code of the Republic of Kazakhstan do not establish a list of documents for arranging an examination of a pregnant employee, her registration for medical care, a temporary transfer, or release from work. These tax articles cannot serve as the basis for requiring a medical opinion, pregnancy certificate, personnel instrument, or written offer of transfer.
The documents expressly provided for by the tax provisions under consideration relate to other procedures:
- notice of tax arrears—sent to the taxpayer or tax agent in the cases and within the period established by Article 81 of the Tax Code of the Republic of Kazakhstan;
- notice to a counterparty—contains information on the electronic invoices reflected in the relevant notice and is sent to the recipient of goods, work, or services in accordance with the procedure provided for by Article 81 (Article 81 of the Tax Code of the Republic of Kazakhstan);
- notice of the excess tax amount—issued by the tax authority when the excess amount is refunded under the simplified procedure and specifies the amount confirmed for refund (Article 126 of the Tax Code of the Republic of Kazakhstan);
- thematic tax audit report—contains the excess tax amount confirmed for refund (Article 126 of the Tax Code of the Republic of Kazakhstan);
- conclusion accompanying the tax audit report—issued in the cases provided for by the Tax Code of the Republic of Kazakhstan (Article 126 of the Tax Code of the Republic of Kazakhstan).
An accountant should distinguish these tax documents from the employee’s personnel and medical documents. The fact that an article number coincides or that the word “registration” is used does not mean that a tax provision regulates registration for medical care or employment relations.
What to Consider in 2026
In 2026, Article 81 of the Tax Code of the Republic of Kazakhstan concerns notices issued by the tax authority. It establishes to whom and in which cases notices are sent, as well as the deadlines for notices of tax arrears and notices to counterparties regarding certain electronic invoices (Article 81 of the Tax Code of the Republic of Kazakhstan). This provision does not establish the deadline for a pregnant woman to register for medical care.
Article 126 of the Tax Code of the Republic of Kazakhstan regulates the refund of excess tax to taxpayers engaged in the sale of goods, performance of work, or provision of services taxable at the zero rate. It determines the amounts refundable for continuous and non-continuous sales, the criteria for continuous sales, refund options, and tax authority documents (Article 126 of the Tax Code of the Republic of Kazakhstan).
The assertion that Article 44 of the Tax Code of the Republic of Kazakhstan concerns the protection of tax authority officials should not be made without the text of the relevant provision. This assertion is unnecessary for addressing the subject of pregnancy. It is sufficient to distinguish accurately between the tax procedures established by Articles 81 and 126 of the Tax Code of the Republic of Kazakhstan and the employer’s personnel matters.
Thus, statutory references in 2026 documents cannot be shortened to an article number alone. A correct reference must include the number and the name of the code. The wording “Article 81” without identifying the code may incorrectly associate a medical obligation with a provision on tax authority notices, while the wording “Article 126” may incorrectly associate an employment guarantee with a refund of excess tax.
Frequently Asked Questions
By what deadline must a pregnant woman register for medical care? — Article 81 of the Tax Code of the Republic of Kazakhstan does not establish such a deadline. It regulates notices issued by the tax authority, so this tax article cannot be used to substantiate a deadline for registration for medical care (Article 81 of the Tax Code of the Republic of Kazakhstan).
Does the employer pay for the time during which the employee undergoes an examination to register for medical care? — Articles 81 and 126 of the Tax Code of the Republic of Kazakhstan do not determine the procedure for retaining salary during such an examination. Article 81 concerns tax notices, while Article 126 concerns the refund of excess tax on sales taxable at the zero rate (Articles 81 and 126 of the Tax Code of the Republic of Kazakhstan).
How much should be paid after a pregnant woman is transferred to other work? — The answer cannot be inferred from Articles 81 and 126 of the Tax Code of the Republic of Kazakhstan: they contain no remuneration rules for temporary transfers. The excess tax refund procedure established by Article 126 of the Tax Code of the Republic of Kazakhstan cannot be used for this calculation.
What happens if a pregnant woman refuses a transfer? — Articles 81 and 126 of the Tax Code of the Republic of Kazakhstan do not establish the consequences of an employee’s refusal of a transfer. The provision on tax authority notices and the provision on refunding excess tax do not apply to the documentation of such a refusal.
What should be done about the rotational work method? — Articles 81 and 126 of the Tax Code of the Republic of Kazakhstan contain no rules for transferring a pregnant employee from the rotational work method to another working week. These provisions regulate tax notices and the refund of excess tax, respectively (Articles 81 and 126 of the Tax Code of the Republic of Kazakhstan).
Sources
- Tax Code of the Republic of Kazakhstan, Article 81. Notices issued by the tax authority.
- Tax Code of the Republic of Kazakhstan, Article 126. Procedure for refunding excess tax to taxpayers engaged in the sale of goods, performance of work, or provision of services taxable at the zero rate.