Kazakhstan has increased the penalty for failing to file the notification of participation in an MNE group (CbC notification) to 250 MCI for medium size enterprises and to 500 MCI for large taxpayers with effect from 13 March 2025. The same penalties also apply for filing incomplete or incorrect notifications. Notifications are required to be submitted 1 September of the year following the reporting fiscal year. Note that the monthly calculation index (MCI) for 2025 is equal to KZT 3,932.