LAW OF THE REPUBLIC OF KAZAKHSTAN

of December 25, 2017 No. 121-VI ZRK

About enforcement of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code)

(as amended on 01-07-2024)

Article 1. Enact the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) (further - the Tax code) since January 1, 2018, except for:

1) the paragraph of the fourth of part one of the subitem 15) Article parts one 24, which becomes effective since July 1, 2018;

2) headings of Articles 131, 133, Chapters 16, Articles 150 and 433 of table of contents, subitem part two 4) Item 2 of Article 19, Items 9 and 10 of Article 22, the subitem 6) Item 9 of Article 48, the subitem 6) parts one of Item 2 of Article 67, parts three of Item 2 of Article 82, parts two of Item 1 of Article 83, the paragraph of the fourth Item 5 of Article 97, the subitem 14) Item 2 of Article 114, parts three of Item 2 of Article 116, Item 2 of Article 121, Item 7 of Article 123, the subitem 2) Item 2 of Article 129, Articles 131, 133, Chapters 16, Item 6 of Article 145, Articles 150, item 4 of Article 152, the subitem 2) Item 2 of Article 190, the paragraph of the third subitem 2) Item 5 of Article 211, Articles 433, the paragraph of third of part seven of Item 2 of Article 434, which become effective since January 1, 2019;

3) heading of article 176 of table of contents, subitems 63) and 71) Item 1 of Article 1, Article parts two 11, the subitem 7) Item 3 of Article 69, Item 6 of Article 140, the subitem 15) Item 1 of Article 142, Articles 176, Item 6 of Article 215, the subitem 2) Item 3 of Article 484, Item 2 of Article 678, the paragraph of third of part two of item 4 of Article 709, which become effective since January 1, 2020;

4) headings of Articles 23, 72 tables of contents, the subitem 8) Item 1 and the subitem 15) Item 2 of Article 19, Articles 23, the paragraph of third of part one of the subitem 13) and the subitem 14) Article parts one 24, Items 13, 14, 15, 16, 17, the 18 and 19 Articles 26, subitems 15), 16) and 17) Item 1 of Article 30, Item 5 of Article 69, Articles 72, the subitem 6) Item 1 of Article 73, paragraph 2 of Chapter 11, the subitem 6) Item 2 of Article 114, Item 5 of Article 208, Item 4, the subitem 5) Item 5 of Article 209, the subitem 7) Item 5 of Article 211, Item 5 of Article 212, the subitem 12) Item 5 of Article 412, Articles 630 - 632, Items 1-3, of subitems 1) - 4), 6) and 7) Item 4, Items 5 and 6 of Article 633, Item 1, subitems 1) - 3) Item 2, Items 3-5 of Article 634, Articles 635, which become effective since January 1, 2021;

5) headings of paragraph 2 of Chapter 11, Articles 636 - 643 tables of contents, paragraph 2 of Chapter 11, Item 6-1 of Article 215, the subitem 5) item 4 of Article 633, the subitem 4) Item 2 of Article 634, Articles 636 - 643, which become effective since January 1, 2025.

Article 2. Determine that:

1) the subitem 7) of item 4 of Article 69, the subitem 3) of Item 1 of Article 82, Item 8 of Article 116, Item 8 of Article 121, the subitem 7) parts one of item 4 of Article 215, the subitem 24) of Item 2 of Article 225, Item 8 of Article 250, part two of Item 1 of Article 298, the subitem 34) of Item 5 of Article 372, the subitem 14) of article 394 of the Tax Code are effective till January 1, 2019;

2) subitem part two 13) of Article part one 24, the paragraph the fourth the subitem 2) of Item 3 of Article 74, paragraph 4 of Chapter 9, subitems 7) and 9) of Item 1 of Article 88, the paragraph the thirteenth the subitem 1) of Item 1 of Article 189, Item 3 of Article 222, Item 9 of Article 228, Item 5 of Article 229, Items 3 and 4, the subitem 11) of Item 5 of Article 232, of part three and the fourth Item 1 of Article 233, Item part four 1, item 4 of Article 250, the subitem 3) of Item 1 and item 4 of Article 293, the subitem 8) of Item 2 of Article 307, subitems 32) and 33) of Item 5 of Article 372, the subitem 4) of Item 2 of Article 510, the subitem 11) of Item 3 of Article 521, of Article 539 and 540, undressed 17, subitems 13) and 14) of Item 9 of Article 645, subitems 11) and 12) article 654 of the Tax Code are effective till January 1, 2020, having excluded since January 1, 2020 in table of contents of the Tax code headings of paragraph 4 of Chapter 9, of Articles 539 and 540, of Section 17;

3) Item 12 of Article 26, the paragraph the thirteenth the subitem 1) of Item 1 of Article 189, the subitem 14) of Item 1 of Article 341, the subitem 28) of Item 5 of article 372 of the Tax Code are effective till January 1, 2021;

4) articles 427 and 428 of the Tax Code are effective till January 1, 2025;

5) the subitem 6) of Item 1 of Article 288, the subitem 2) of Item 1 and Item 3 of Article 293, paragraphs of the seventh and eighth part one and part two of Item 2 of Article 636, Chapter 77-1 of the Tax code are effective till January 1, 2023;

6) subitems 25) and 27) of Item 2 of Article 225, Item 2, subitem 9-1) of Item 5 of Article 232, of part two, the third and fourth Item 1 of Article 241, Item part four 1, Item 2 of Article 250, the subitem 20) of Article 264, the subitem 10) of Item 2 of Article 288, Article 292, Item 11 of Article 300, subitems 15) and 16) of Item 2 of Article 307, subitems 19), 20) and 42) of Item 2 of Article 319, the subitem 41) of Article 394, subitems 2) and 3) of Item 2 of Article 407, the subitem 29) of article 616 of the Tax Code act till January 1, 2027, having excluded since January 1, 2027 in table of contents of the Tax code Article 292 heading.

Article 3. Suspend:

1) till July 1, 2018 action of the subitem 37) of Item 1 of article 1 of the Tax Code, having determined that during suspension this subitem is effective in the following edition:

"37) oil preparation - complex of engineering procedures of preparation of oil, including collection, delivery for preparation, intake of borehole liquid in zamerny installations, decontamination, dehydration, obessolivaniye, stabilization, demerkaptanization;";

2) till January 1, 2020 action of subitems 60) and 73) of Item 1 of article 1 of the Tax Code, having determined that during suspension these subitems are effective in the following edition:

"60) the digital signature of the taxpayer - the sequence of electronic digital symbols created by means of the digital signature and confirmatory reliability of the electronic document, its accessory to the taxpayer and content invariance;";

"73) the electronic taxpayer - the taxpayer interacting with tax authorities by electronic method on the basis of the tax statement for the registration accounting of the electronic taxpayer according to the procedure established by this Code;";

3) till January 1, 2023 action of the subitem 3) of Item 1 of article 1 of the Tax Code, having determined that during suspension this subitem is effective in the following edition:

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

Article 4. Suspend article 3 of the Tax Code till January 1, 2020, having determined that during suspension this Article is effective in the following edition:

"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, improvement of the situation of taxpayers (tax agents) and also in case of change of the administrative-territorial device of the Republic of Kazakhstan 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 5. Suspend till January 1, 2019 subitem part two 3) of Item 1 of article 19 of the Tax Code, having determined that during suspension this part is effective in the following edition:

"The exception established by part one of this subitem does not extend to requirements of tax authorities imposed during conducting tax audit concerning the income and expenses;".

Article 5-1. Suspend till January 1, 2025 the subitem 23) of article 24 of the Tax Code, having determined that during suspension this subitem is effective in the following edition:

1) from January 1, 2022 to January 1, 2023:

"23) in case of identification of the transactions having income acquisition signs from implementation of business activity by the certain criteria established by authorized body in coordination with National Bank of the Republic of Kazakhstan to represent data on the following physical persons:

to persons holding responsible state position and their spouses;

to persons authorized on accomplishment of the state functions and their spouses;

to persons equated to persons authorized on accomplishment of the state functions and their spouses;

to persons to whom the obligation on submission of the declaration according to the Constitutional law of the Republic of Kazakhstan "About elections in the Republic of Kazakhstan" and the laws of the Republic of Kazakhstan "About anti-corruption", "About banks and banking activity in the Republic of Kazakhstan", "About insurance activity", "About the security market is assigned".

Criteria of reference of the operations performed on bank accounts of physical persons to the transactions having income acquisition signs from implementation of business activity, procedure, form and terms of submission of data are established by authorized body in coordination with National Bank of the Republic of Kazakhstan.";

2) from January 1, 2023 to January 1, 2024:

to persons holding responsible state position and their spouses;

to persons authorized on accomplishment of the state functions and their spouses;

to persons equated to persons authorized on accomplishment of the state functions and their spouses;

to employees of public institutions and their spouses, and also workers of subjects of the quasi-public sector and their spouses, except for persons specified in the subitem 1) to part one of this Article.

3) from January 1, 2024 to January 1, 2025:

to persons holding responsible state position and their spouses;

to persons authorized on accomplishment of the state functions and their spouses;

to persons equated to persons authorized on accomplishment of the state functions and their spouses;

to heads, founders (participants) of legal entities and their spouses, individual entrepreneurs and their spouses, except for persons specified in subitems 1) and 2) to part one of this Article.

Article 6. Suspend till January 1, 2019 the subitem 11) of Item 3 of article 30 of the Tax Code, having determined that during suspension this subitem is effective in the following edition:

"11) to National Bank of the Republic of Kazakhstan regarding the data necessary for control of execution of the requirement of repatriation of national and foreign currency and transfer to the authorized banks which are agents of currency exchange control.

The procedure for submission of the data which are tax secret is determined by rules of implementation of export-import currency exchange control in the Republic of Kazakhstan and receipts of the accounting contract numbers by residents on export and import approved by National Bank of the Republic of Kazakhstan in coordination with authorized body;".

Article 6-1. Suspend from January 1, 2018 to January 1, 2020 operation of article 41 of the Tax Code, having determined that during suspension this Article is effective in the following edition:

"Article 41. Features of execution of the tax liability in case of cession of property in trust management of public institutions and separate categories of legal entities

1. By transfer of property by public institutions to trust management the tax liabilities on the property tax, the land tax and tax on vehicles are subject to execution by the trustee if other is not established by the property trust management agreement (the deed of foundation of property trust management) or Item 2 of this Article.

2. On the taxes specified in Item 1 of this Article, and payment for use of the parcel of land on activities for trust management the trustee has the right to perform the tax liability if the following conditions are at the same time complied:

1) the founder of trust management is:

national managing director of holding or

national company or

the legal entity, fifty and more percent of voting shares of which belong to national managing holding or the national company,

the legal entity, fifty and more percent of shares in the authorized capital of which belong to national managing holding or the national company;

2) the property received in trust management is subject to accounting at the trustee as a part of fixed assets, real estate investments according to International Financial Reporting Standards and requirements of the legislation of the Republic of Kazakhstan about financial accounting and the financial reporting.

3. The trustee fulfills the tax liabilities if other is not established by the property trust management agreement (the deed of foundation of property trust management), on calculation and tax payment, creation and submission of tax statements from date:

state registration of the right of trust management - if according to the legislation of the Republic of Kazakhstan state registration of such right is required;

the conclusion of the property trust management agreement (the deed of foundation of property trust management) - if according to the legislation of the Republic of Kazakhstan state registration of the right of trust management is not required.

4. Trustee:

fulfills the tax liabilities if other is not established by the property trust management agreement (the deed of foundation of property trust management), on calculation and tax payment, creation and submission of tax statements on its own behalf, at the rates and according to the procedure which are established by the Special part of this Code for persons whose number such trustee treats;

shall for the purpose of execution of the tax liability in case of cession of property in trust management keep separate account according to Article 194 of this Code.

5. If by transfer of property by public institutions to trust management the property of public institution is not considered at the trustee as a part of fixed assets, real estate investments according to International Financial Reporting Standards and requirements of the legislation of the Republic of Kazakhstan about financial accounting and the financial reporting, book value of such property for date of its creation shall be reflected in the delivery-acceptance certificate of such property.

Article 7. Suspend article 48 of the Tax Code till January 1, 2020, having determined that during suspension this Article is effective in the following edition:

"Article 48. Terms of limitation period on the tax liability and the requirement

1. Limitation period on the tax liability and the requirement is recognized the period of time during which:

1) tax authority has the right to estimate, add or review the estimated, added amount of taxes and payments of the budget;

2) the taxpayer (tax agent) shall provide tax statements, has the right to make changes and additions to tax statements, to withdraw tax statements;

3) the taxpayer (tax agent) has the right to demand offsetting and (or) the tax return and payments in the budget, penalty fee.

2. If other is not provided by this Article, the term of limitation period constitutes five years. The current of term of limitation period begins after the termination of the corresponding tax period, except as specified, 6 and 10 these Articles provided by Items 4, of 5,.

3. The taxpayer, tax authority has the right to estimate, add or review the estimated, added amount of taxes:

1) in case of application of Chapter 80 of this Code on the taxes specified in the investment contract providing implementation of the investment priority project during the period of operation of such contract and five years from expiry date or other cancellation of the investment contract;

2) in case of application of the subitem 4) Item 1 of article 288 of this Code - during training of physical person and five years from the date of completion of training of physical person.

4. On the taxpayers performing activities according to the contract for subsurface use, tax authority has the right to add or review the estimated, added tax amount on excess profit, shares of the Republic of Kazakhstan according to the Section of products, taxes and payments in the budget in which method of calculation one of the following indicators is used: the internal profitability rate (IPR) or internal profit margin or R-factor (profitability indicator), - during the period of operation of the contract for subsurface use and five years after completion of the duration of the contract on subsurface use.

5. The current of term of limitation period begins in cases:

1) applications of Item 1 of Article 432 of this Code on the tax liability and the requirement about return of the amount of excess of the value added tax for the period constructions of buildings and constructions of production appointment - after the termination of tax period in which such buildings and constructions are for the first time put into operation in the territory of the Republic of Kazakhstan;

2) applications of Item 2 of Article 432 of this Code on the tax liability and the requirement about return of the amount of excess of the value added tax for the period conducting exploration works and arrangement of the field - after the termination of tax period of which the beginning of export of the minerals extracted within the relevant contract for subsurface use, except for popular minerals, underground waters and therapeutic muds is the share.

If export is performed till January 1, 2016, the current of term of limitation period begins since January 1, 2016;

3) carrying out return and (or) offsetting according to Article 104 of this Code of the confirmed amount of excess of the value added tax specified in Article 432 of this Code - after the termination of tax period in which reliability of the amount of excess of the value added tax shown to return is confirmed, including following the results of appeal of results of check according to the legislation of the Republic of Kazakhstan.

6. For the purposes of charge or review of the estimated, added tax amount on value added, Item 5 of this Article specified in subitems 1) and 2), the current of term of limitation period begins after the termination of tax period in which the taxpayer provides the declaration on the value added tax with the requirement about return of the amount of excess of the value added tax.

7. The term of limitation period is prolonged:

1) for one calendar year - in case of submission of additional tax statements by the taxpayer (tax agent) for the period on which the term of limitation period, stipulated in Item 2 these Articles, expires less than in one calendar year, regarding charge and (or) review of assessed taxes and payments in the budget;

2) for three calendar years - in case of submission of additional tax statements by the taxpayer with changes and amendments regarding transfer of losses for the period on which the term of limitation period, stipulated in Item 2 these Articles, expires less than in one calendar year, regarding charge and (or) review of the estimated amount of the corporate income tax of the budget;

3) before execution of the decision passed by results of consideration of the claim (statement) in the following cases:

appeals by the taxpayer (tax agent) in the notification procedure established by the legislation of the Republic of Kazakhstan on results of check, and also actions (failure to act) of officials of tax authorities - in the appealed part;

considerations of the tax statement of the nonresident on the income tax return from the budget based on the international treaty;

appeals by the nonresident in the procedure for the decision of tax authority passed by results of consideration of the tax statement on the income tax return from the budget based on the international treaty established by the legislation of the Republic of Kazakhstan;

appeals by the nonresident of the decision of authorized body passed by results of consideration of the claim of the nonresident to the decision of tax authority specified in paragraph four of this subitem;

4) before execution of the decision of authorized body and (or) competent authority of the foreign state accepted following the results of the procedure of mutual coordination - in case of holding procedure of mutual coordination by authorized body according to Article of 221 of this Code;

5) before execution of the notification on elimination of the violations revealed by tax authorities by results of the cameral control directed and handed before the expiration of limitation period on the question specified in such notification;

6) from the date of delivery of the recommendation by results of horizontal monitoring before decision by results of horizontal monitoring;

7) if the investor initiates trial in international arbitration, the tax authority has the right to add or review the estimated, added amount of taxes and payments of the budget of the taxpayer under which the investor initiates trial, from the moment of the period appealed by the investor and until removal of the final decision on this arbitration proceeding - within five years after completion of such arbitration proceeding.

8. The term of limitation period regarding charge or review of the estimated, added amount of taxes and payments of the budget stops for the period:

1) preparation and giving of written objection by the taxpayer (tax agent) on the preparatory act of tax audit and its consideration by tax authority according to the procedure, established by the legislation of the Republic of Kazakhstan;

2) the directions of requests and receipt on them of documents and (or) information during conducting tax audit according to the legislation of the Republic of Kazakhstan on transfer pricing.

At the same time aggregate term of limitation period regarding review of the estimated, added amount of taxes and payments of the budget taking into account its suspension cannot exceed seven years;

3) time from the date of completion of tax audit before completion of criminal proceeding in case of the carried-out tax audit within pre-judicial investigation.

9. Charge or review of assessed taxes and payments in the budget for the action (actions) for the statement of the invoice made (made) with the subject of private entrepreneurship without the actual shipment of goods, performance of works, rendering services is made by tax authority on the tax liability and (or) the requirement based on taken legal effect of the decision, sentence, the court order within the term of limitation period.

10. Excessively (mistakenly) paid amount of tax and payment in the budget, penalty fee is subject to offsetting and (or) return within the amounts paid within the current year and the previous five calendar years, except for case, stipulated in Clause 108th of this Code.".

Article 7-1. Despite provisions of parts one and the second Item 2 of article 82 of the Tax Code to determine that during the period from January 1, 2023 to May 1, 2023 there is no obligation on submission of the tax statement for registration accounting on the value added tax at the taxpayers who provided for transition to special tax regime of retail tax the notification on the applied tax regime in connection with implementation it is exclusive one or several of the following types of activity in the sphere of public catering:

№ of payment order	OKED	Types of activity
1.	55.10.1 *	Provision of services by hotels with restaurants, except for the hotels which are on roadside strip
2.	55.10.3 *	Provision of hotel services with restaurants for official actions
3.	56.10.1	Activities of restaurants and provision of services for the food product delivery, except for activities of the objects which are on roadside strip
4.	56.10.2	Activities of restaurants and provision of services for the food product delivery the objects which are on roadside strip
5.	56.21.0	Delivery of ready food to order and other activities for providing with food
6.	56.29.1	Other organization types of food out of settlements
7.	56.29.2	Other organization types of food in passenger trains
8.	56.29.9	The other activities for providing with food which are not included in other groups

* except for renderings of services by hotels (hotel services).

Article 7-2. Despite provisions of part three of Item 1 of article 85 of the Tax Code to determine that during the period from January 1, 2023 to May 1, 2023 the taxpayers applying provisions of part two of Item 8-1 of article 679 of the Tax Code submit the tax application for registration accounting on the value added tax in day of submission of the notification on the applied tax regime, this Law specified in Article 57-16.

Article 8. Suspend Items 1 and 2 of article 104 of the Tax Code till January 1, 2019, having determined that during suspension these Items are effective in the following edition:

"1. Return of the amount of excess of the value added tax upon the demand of the taxpayer on value added about return of the amount of excess of the value added tax, specified in the declaration on the value added tax according to Articles 431, 432 and 434 of this Code, is made based on the submitted tax application by carrying out offsetting, stipulated in Article 102 of this Code, and (or) transfers to the bank account of the taxpayer.

2. The amount of excess of the value added tax which is subject to return according to Articles 429, of 431, 432 and 434 of this Code shall not exceed the excess amount on the value added tax on personal account on the value added tax for date of creation by tax authority of the payment document on return of the amount of excess of the value added tax.".

Article 9. Suspend till January 1, 2019 the subitem 7) of Item 2 of article 114 of the Tax Code, having determined that during suspension this subitem is effective in the following edition:

"7) the notification on repayment of tax debt - no later than five working days from the date of formation of tax debt;".

Article 10. Suspend till January 1, 2020 the paragraph of the third subitem 2) of part two of Item 1 of article 115 of the Tax Code, having determined that during suspension this part is effective in the following edition:

"This method extends to the taxpayer registered as the electronic taxpayer according to the procedure, stipulated in Clause the 86th of this Code;".

Article 11. Suspend part two of Item 2 and Item 5 of article 116 of the Tax Code till January 1, 2019, having determined that during suspension these regulations are effective in the following edition:

"Prior to application of the methods of ensuring execution of the tax liability which is not fulfilled in time specified in subitems 2), 3) and 4) to part one of Item 1 of this Article, to the taxpayer (tax agent) the notification on repayment of tax debt provided by the subitem 7) of Item 2 of article 114 of this Code, except as specified, of stipulated in Item 3 these Articles goes.";

"5. In case of appeal of the notification on results of check application of methods of ensuring execution of the tax liability which is not fulfilled in time, except for the method specified in the subitem 4) to part one of Item 1 of this Article stops before decision by results of consideration of the claim.".

Article 12. Suspend till January 1, 2019 the subitem 3) of Item 1 of article 118 of the Tax Code, having determined that during suspension this subitem is effective in the following edition:

"3) defaults of tax debt - after ten working days from the date of delivery of the notification provided by the subitem 7) of Item 2 of article 114 of this Code;".

Article 13. Suspend part one of Item 1 of article 119 of the Tax Code till January 1, 2019, having determined that during suspension this part is effective in the following edition:

"1. In case of default of tax debt within ten working days from the date of receipt of the notification on repayment of tax debt by tax authority suspension of account transactions on cash desk of the taxpayer (tax agent) - the legal entity, structural division of the legal entity, the nonresident performing activities in the Republic of Kazakhstan through permanent organization, the individual entrepreneur, person who is engaged in private practice on account of tax debt is made.".

Article 14. Suspend:

1) till January 1, 2019 action of the subitem 1) and the paragraph of third of part two of the subitem 2) of Item 1 of article 120 of the Tax Code, having determined what during suspension these regulations is effective in the following edition:

"1) defaults of tax debt after fifteen working days from the date of receipt of the notification on repayment of tax debt;";

"from the date of exception of the taxpayer (tax agent) of the list of the taxpayers who are subject to monitoring of large taxpayers.";

2) till January 1, 2020 action of the subitem 2) of Item 5 of article 120 of the Tax Code, having determined that during suspension this subitem is effective in the following edition:

"2) by electronic method - from delivery date of the decision of tax authority in web application. This method extends to the taxpayer registered as the electronic taxpayer according to the procedure, stipulated in Clause the 86th of this Code;".

Article 15. Suspend part one of Item 1 of article 121 of the Tax Code till January 1, 2019, having determined that during suspension this part is effective in the following edition:

"1. Tax authorities apply measures of recovery by enforcement of tax debt of the taxpayer - the legal entity, structural division of the legal entity, the nonresident performing activities in the Republic of Kazakhstan through permanent organization, the individual entrepreneur, person who is engaged in private practice except cases of appeal of the notification on results of check, the decision of higher tax authority passed by results of consideration of the claim to the notification.".

Article 16. Suspend part one of Item 1 of article 122 of the Tax Code till January 1, 2019, having determined that during suspension this part is effective in the following edition:

"1. In cases of failure to pay or incomplete payment of the amounts of tax debt after twenty working days from the date of delivery of the notification on repayment of tax debt the tax authority collects forcibly from bank accounts of the taxpayer - the legal entity, structural division of the legal entity, the nonresident performing activities in the Republic of Kazakhstan through permanent organization, the individual entrepreneur, person who is engaged in private practice, the amounts of tax debt.".

Article 17. Suspend Item 1 of article 123 of the Tax Code till January 1, 2019, having determined that during suspension this Item is effective in the following edition:

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