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CODE OF THE REPUBLIC OF KAZAKHSTAN

of December 25, 2017 No. 120-VI ZRK

About taxes and other obligatory payments in the budget (Tax code)

(The last edition from 05-10-2018)

This Code establishes the fundamental principles of the taxation, governs the imperious relations on establishment, introduction, change, cancellation, procedure for calculation and tax payment and other obligatory payments in the budget, and also the relations connected with execution of the tax liability.

1. General part

Section 1. General provisions

Chapter 1. Basic provisions

Article 1. The basic concepts used in this Code

1. The basic concepts used in this Code for the purposes of the taxation:

1) services in information processing - services in implementation of collection and generalization of information, systematization of information massifs (data) and provision in the order of the user of results of processing of this information;

2) special tax regime - special procedure for calculation and payment of separate types of tax and other obligatory payments in the budget, and also submissions of tax statements on them for separate categories of taxpayers;

3) social payments - the compulsory pension contributions, compulsory professional pension contributions, compulsory pension contributions of the employer paid according to the Law of the Republic of Kazakhstan "About provision of pensions in the Republic of Kazakhstan", the social assignments paid according to the Law of the Republic of Kazakhstan "About compulsory social insurance", the assignments and fees on compulsory social medical insurance paid according to the Law of the Republic of Kazakhstan "About compulsory social medical insurance";

4) securities - shares, debt securities, depositary receipts, shares of mutual investment funds, Islamic securities;

5) shortage the amounts of taxes and payments of the budget - estimated, added and not paid in time, including advance and (or) current payments on them, except for the amounts reflected in the notification on results of check, during appeal according to the procedure, determined by the legislation of the Republic of Kazakhstan in the appealed part;

6) debt securities - the government issued securities, bonds and other securities recognized by debt securities according to the legislation of the Republic of Kazakhstan;

7) discount according to debt securities (further - discount) - difference between nominal value and cost of primary placement (without the coupon) or acquisition value (without the coupon) debt securities;

8) the coupon according to debt securities (further - the coupon) - the amount paid (which is subject to payment) the issuer over nominal value of debt securities in accordance with the terms of release;

9) premium to debt securities - difference between the cost of primary placement (without the coupon) or acquisition value (without the coupon) and nominal value of debt securities which conditions of release provide payment of the coupon;

10) other obligatory payments in the budget (further - payments in the budget) - obligatory assignments of money in the budget in the form of payments, charges, duties, except for customs payments, made in the sizes and cases established by this Code;

11) the market rate of currency exchange - the tenge rate to foreign currency determined according to the procedure, determined by National Bank of the Republic of Kazakhstan together with the authorized state body performing regulation of activities in the sphere of financial accounting and the financial reporting;

12) web application - the Internet resource of authorized body personified and protected from unauthorized access intended for receipt by the taxpayer of electronic tax services and execution of the tax liabilities by it;

13) grant - the property provided on a grant basis for achievement of particular purposes (tasks):

the states, the governments of the states - to the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, physical, and also legal entities;

the international and state organizations, foreign and Kazakhstan non-governmental public organizations and funds whose activities carry charitable and (or) international nature and does not contradict the Constitution of the Republic of Kazakhstan, included in the list established by the Government of the Republic of Kazakhstan according to the conclusions of state bodies - to the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, physical, and also legal entities;

foreigners and stateless persons - to the Republic of Kazakhstan and the Government of the Republic of Kazakhstan;

14) the humanitarian assistance - the property provided gratuitously to the Republic of Kazakhstan in the form of food, consumer goods, the equipment, equipment, the equipment, medical and medicines, other property directed from foreign countries and the international organizations for improvement of living conditions and life of the population, and also the prevention and liquidation of emergency situations of military, ecological, natural and technogenic nature, distributed by the Government of the Republic of Kazakhstan through authorized organizations;

15) the sponsor's help - the property provided on a grant basis for the purpose of distribution of information on person giving this help:

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