LAW OF THE REPUBLIC OF KAZAKHSTAN

of December 12, 2023 No. 45-VIII ZRK

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

Article 1. Make changes and additions to the following legal acts of the Republic of Kazakhstan:

1. In the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code):

1) in all text of the word "about provision of pensions, about compulsory social insurance", "the laws of the Republic of Kazakhstan "On compulsory social insurance", "About provision of pensions in the Republic of Kazakhstan" and "About compulsory social medical insurance", "the laws of the Republic of Kazakhstan "On compulsory social insurance" and "About provision of pensions in the Republic of Kazakhstan", "About compulsory social medical insurance", "the legislation of the Republic of Kazakhstan on provision of pensions", "the legislation of the Republic of Kazakhstan on compulsory social insurance", "the laws of the Republic of Kazakhstan "On provision of pensions in the Republic of Kazakhstan", "About compulsory social insurance" and "About compulsory social medical insurance", "the laws of the Republic of Kazakhstan "On provision of pensions in the Republic of Kazakhstan", "About compulsory social insurance", "About compulsory social medical insurance", "the Law of the Republic of Kazakhstan "On provision of pensions in the Republic of Kazakhstan", "the Law of the Republic of Kazakhstan "On compulsory social insurance" to replace respectively with the words "about social protection", "The social code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan "On compulsory social medical insurance", "The social code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan "On compulsory social medical insurance", "the legislation of the Republic of Kazakhstan on social protection", "the legislation of the Republic of Kazakhstan on social protection", "The social code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan "On compulsory social medical insurance", "The social code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan "On compulsory social medical insurance", "The social code of the Republic of Kazakhstan", "The social code of the Republic of Kazakhstan";

2) in the subitem 3) of Item 1 of Article 1 of the word "the paid according to the Law of the Republic of Kazakhstan "About provision of pensions in the Republic of Kazakhstan", social assignments paid according to the Law of the Republic of Kazakhstan "About compulsory social insurance" shall be replaced with words "the social assignments paid according to the Social code of the Republic of Kazakhstan";

The subitem 5) of Item 3 of Article 13 to add 3) with part two of the following content:

"The provision of this subitem does not extend to the taxpayer applying cash registers with function of fixing and (or) data transmission.";

4) in the subitem 2) of Item 5 of Article 20 of the word "the legislation of the Republic of Kazakhstan on the public social benefits on disability, on the occasion of loss of the supporter and on age in the Republic of Kazakhstan" shall be replaced with words "the legislation of the Republic of Kazakhstan on social protection";

The subitem 13) parts one of Article 24 to add 5) with the paragraph the fourteenth the following content:

"the legal entity whose activities is the organization and carrying out gamblings and (or) bet.";

Article 26 to add 6) with Item 28 of the following content:

"28. The organizers of gaming performing activities of bookmaker office and (or) totalizator shall provide integration of the hardware and software with information systems of tax authority for the purpose of ensuring the automated interaction on transfer of data.

The procedure, the list and form of the data which are subject to transfer by means of integration of the hardware and software of organizers of gaming, performing activities of bookmaker office and (or) totalizator with information systems of tax authority, are determined by authorized body.";

7) in Article 30:

subitem part one 4) of Item 3 after words "protection of the population," to add with the word "informatizations";

add Item 7 with the subitem 6) of the following content:

"6) transfer by the central state body in the field of informatization to the operator of information and communication infrastructure of "the electronic government the" of data received for forming of system of risks assessment for the purpose of carrying out the state control and supervision.";

To state heading of Chapter 6 in the following edition:

"Chapter 6. Change of completion dates of the tax liability on tax payment, the state fee and (or) payments. Basis of the termination of the tax liability. Investment tax credit";

To add 9) with Article 51-2 of the following content:

"Article 51-2. Procedure and conditions of provision of delay on payment of the state fee in courts

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