ARXO-2026-0078 · Reported

AFSA online rulebook: the page "Financial Services Exempt from Corporate Tax" carries no act title, number, date or adopting body

The page is listed under Rules (version 1 January 2020) and states that a participant "shall not be liable for corporation tax … on income or capital" for the services in its Schedule 1. It carries no act title, number, date or adopting body, no end date (the Statute sets 1 January 2066) and no exclusion of the digital asset exchange (Article 6(3), since 2023).

Proposed correction

Please identify the instrument reproduced on this page and state its current or transitional application, with links to Article 6(3) and the 2020 Joint Order.

Jurisdiction: Kazakhstan — AIFC
Act: Constitutional Statute of the Republic of Kazakhstan on the Astana International Financial Centre and AIFC acts
Place: statute art. 6 p. 3 lead-in
Record: Discrepancy
Class: Publication and consolidation
Where it arose: The official publication
Arxo's conclusion: Confirmed
Official text: Unchanged at last check
Last checked: 2026-10-23

Evidence

Contradiction within the text. Quotations are verbatim from the official material; translations are ours and marked.

Участники Центра, за исключением биржи цифровых активов, до 1 января 2066 года освобождаются от уплаты корпоративного подоходного налога

Normative text · Constitutional Statute on the AIFC, Russian text (Adilet) · statute art. 6 p. 3 lead-in · retrieved 2026-10-23 · SHA-256 7d7b541f67901d6ef3ccfa8e564606fd80972da031b1a7adf66ad5a0a2a4a893 · copy

К доходам, полученным от оказания финансовых услуг, определенных актами Центра до введения в действие настоящего Конституционного закона

Amending act · Constitutional Law No. 296-VI (2019), Russian · 296-VI art. 2 part 2 (grandfathering of services defined by AIFC acts before 296-VI) · retrieved 2026-10-23 · SHA-256 de447bdf2ab9532df0f13dde0f5550b851becbf2b47d03d374878e0675a810da · copy

How to check it without Arxo's tools

Open Constitutional Statute on the AIFC, Russian text (Adilet) and find statute art. 6 p. 3 lead-in. Compare the text with the quotation above. A copy is kept in this register: 7d7b541f67901d6e-ru-adilet-api.json (SHA-256 7d7b541f67901d6ef3ccfa8e564606fd80972da031b1a7adf66ad5a0a2a4a893, copy of the official file).
Open Constitutional Law No. 296-VI (2019), Russian and find 296-VI art. 2 part 2 (grandfathering of services defined by AIFC acts before 296-VI). Compare the text with the quotation above. A copy is kept in this register: de447bdf2ab9532d-ru-adilet-api.json (SHA-256 de447bdf2ab9532df0f13dde0f5550b851becbf2b47d03d374878e0675a810da, copy of the official file).
The finding holds if the quoted passages read as shown and the comparison gives the result stated at the top of this page. If it does not, write to us with the record ID.

How this finding was made

AI agents read the official texts, turned the provisions concerned into executable rules and ran the comparison; they also drafted this record. A person at Arxo checked the finding and approved the report before it was sent (2026-10-27).

Responsible institutions

Astana Financial Services Authority (AFSA) — publisher of the AIFC Rules on the AFSA website

Reported to

Date	Institution	Channel	Reference
2026-10-27	Astana Financial Services Authority (AFSA)	e-mail

Date

Institution

Channel

Reference

2026-10-27

Astana Financial Services Authority (AFSA)

e-mail

Responses

No response recorded.

History

2026-10-23Confirmed by Arxo
2026-10-27Entered in the register
2026-10-27Reported to Astana Financial Services Authority (AFSA) (e-mail)

Русский

Электронный свод правил AFSA: страница «Financial Services Exempt from Corporate Tax» не содержит наименования, номера и даты акта и сведений о принявшем его органе

Страница размещена в разделе Rules (версия от 1 января 2020 года) и указывает, что участник «не облагается корпоративным налогом … на доход или капитал» по услугам, перечисленным в её приложении 1. На странице нет наименования, номера и даты акта и сведений о принявшем его органе, нет срока окончания действия (Конституционный закон устанавливает 1 января 2066 года) и нет исключения биржи цифровых активов (пункт 3 статьи 6, с 2023 года).

Исправление

Просим указать, какой акт воспроизведён на этой странице, и сообщить, применяется ли он в настоящее время или в переходном порядке, со ссылками на пункт 3 статьи 6 и совместный приказ 2020 года.

Cite this record

Arxo Law, Arxo Findings Register, ARXO-2026-0078, https://arxo.io/findings/ARXO-2026-0078/ (status as of 2026-10-23). Data: ARXO-2026-0078.json.