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CODE OF THE REPUBLIC OF KAZAKHSTAN

of December 10, 2008 No. 99-IV ZRK

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

(The last edition from 11-07-2017)

1. General part

Section 1. General provisions

Chapter 1. Basic provisions

Article 1. The relations regulated by this Code

This Code governs the imperious relations on establishment, introduction and procedure for calculation and tax payment and other obligatory payments in the budget, and also the relations between the state and the taxpayer (tax agent) connected with execution of the tax liability.

Article 2. Tax legislation of the Republic of Kazakhstan

1. The tax legislation of the Republic of Kazakhstan is based on the Constitution of the Republic of Kazakhstan, consists of of this Code, and also regulatory legal acts which acceptance is provided by this Code.

2. To anybody the obligation on tax payment and other obligatory payments in the budget which are not provided by this Code cannot be assigned.

3. Taxes and other obligatory payments in the budget are established, entered, change or are cancelled according to the procedure and on the conditions established by this Code.

4. In the presence of contradiction between this Code and other legal acts of the Republic of Kazakhstan for the purpose of the taxation regulations of this Code are effective. Inclusion in the non-tax legislation of the Republic of Kazakhstan of the regulations governing the tax relations except the cases provided by this Code is forbidden.

5. If the international treaty ratified by the Republic of Kazakhstan establishes other rules, than those which contain in this Code are applied rules of the specified agreement.

Article 3. Action of the tax legislation of the Republic of Kazakhstan

1. The tax legislation of the Republic of Kazakhstan acts on all territory of the Republic of Kazakhstan and extends to physical persons, legal entities and their structural divisions.

2. The legal acts of the Republic of Kazakhstan making changes and additions to this Code, except for changes and amendments on tax administration, features of establishment of tax statements, and also improvement of the situation of taxpayers (tax agents) can be accepted no later than December 1 of the current year and are enacted not earlier than January 1 of the year following after year of their acceptance.

Article 4. The principles of the taxation in the Republic of Kazakhstan

1. The tax legislation of the Republic of Kazakhstan is based on the principles of the taxation. The principles of obligation, definiteness, justice of the taxation, unity of the taxation system and publicity of the tax legislation of the Republic of Kazakhstan belong to the principles of the taxation.

2. Provisions of the tax legislation of the Republic of Kazakhstan cannot contradict the principles of the taxation established by this Code.

Article 5. Principle of obligation of the taxation

The taxpayer shall fulfill the tax liability, the tax agent - obligation on calculation, deduction and transfer of taxes according to the tax legislation of the Republic of Kazakhstan in full and at the scheduled time.

Article 6. Principle of definiteness of the taxation

Taxes and other obligatory payments in the budget of the Republic of Kazakhstan shall be certain. Definiteness of the taxation means establishment in the tax legislation of the Republic of Kazakhstan of all bases and procedure for origin, execution and termination of the tax liability of the taxpayer, obligation of the tax agent on calculation, deduction and transfer of taxes.

Article 7. Taxation concept of justice

1. The taxation in the Republic of Kazakhstan is general and obligatory.

2. Provision of tax benefits of individual nature is forbidden.

Article 8. Principle of unity of the taxation system

The taxation system of the Republic of Kazakhstan is single in all territory of the Republic of Kazakhstan concerning all taxpayers (tax agents).

Article 9. Principle of publicity of the tax legislation of the Republic of Kazakhstan

The regulatory legal acts regulating the tax matters are subject to obligatory publication in official publications.

Article 10. Tax policy

Tax policy - set of measures for establishment new and cancellation of the operating taxes and other obligatory payments in the budget, to change of the rates, taxation objects and objects connected with the taxation, tax base on taxes and other obligatory payments in the budget for the purpose of ensuring financial needs of the state on the basis of respect for balance of economic interests of the state and taxpayers.

Article 11. Consulting council on the tax matters

1. For the purpose of development of offers on elimination of ambiguities, inaccuracies and contradictions which can arise in course of execution of the tax liabilities and also on suppression of possible schemes of tax avoidance and other obligatory payments in the budget the Government of the Republic of Kazakhstan has the right to create Consulting council.

2. The structure and regulations on Consulting council affirm the Government of the Republic of Kazakhstan.

Article 12. The basic concepts applied in this Code

1. The basic concepts applied 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 - the special procedure of payments with the budget established for separate categories of taxpayers and providing application of the simplified procedure for calculation and payment of separate types of tax and payment for use of the parcels of land, and also submissions of tax statements on them;

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

4) other obligatory payments - 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;

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