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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)

(as amended on 25-12-2017)

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;

5) shortage the amounts of taxes and other obligatory 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 in the procedure established 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 - 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) the market rate of currency exchange - the tenge rate to foreign currency determined according to the procedure, established 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;

10-1) 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;

10-2) arithmetic-mean market rate of currency exchange for the period - the rate determined by the following formula:

R = R1 + R2 +... + Rn
    ---------------------------     , where:
               n

R - arithmetic-mean market rate of currency exchange for the period;

R 1, R2., Rn - the daily market rate of exchange of the corresponding currency determined in the last working day preceding every day of the period during the period;

n - the number of calendar days in the period;

11) 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 conclusion of state bodies, 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;

12) 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 means 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;

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

to physical persons in the form of financial (except social) supports for participation in competitions, tenders, exhibitions, reviews and developments of creative, scientific, scientific and technical, inventive activities, increase in the education level and sports skill;

to non-profit organizations for realization of their authorized purposes;

14) dividends - the income:

subject to payment per shares, including according to the shares which are underlying assets of depositary receipts;

subject to payment for shares of mutual investment fund, except for the income on shares in case of their redemption managing company of fund;

in the form of part of the net income distributed by the legal entity between his founders, participants;

from distribution of property in case of liquidation of the legal entity or in case of reduction of the authorized capital by pro rata reduction of the size of deposits of founders, participants or by complete or partial repayment of shares of founders, participants, and also in case of return to the founder, participant of share or its part in the legal entity;

subject to payment for Islamic participation certificates;

received by the shareholder, the participant, the founder or their interconnected party from the legal entity in type:

positive difference between market price of goods, works, services and the price at which such goods, works, services are realized to the shareholder, the participant, the founder or their interconnected party;

negative difference between market price of goods, works, services and the price at which such goods, works, services are acquired at the shareholder, the participant, the founder or their interconnected party;

costs of the expenses or obligations which are not connected with business activity of the legal entity, arising at its shareholder, the participant, the founder or their interconnected party before the third party settled by the legal entity without its compensation by the shareholder, founder, participant or their interconnected party to the legal entity;

any property and material benefit provided by the legal entity to the shareholder, the participant, the founder or their interconnected party, except for the income reflected in Articles 163-165 of this Code, and the income from sales of goods, works, services.

The income from distribution of property specified in this subitem is determined in the following procedure:

Д = The joint venture - SU,

where:

Д - income from distribution of property;

The joint venture - property value, received (received) in case of distribution property including received (received) in exchange earlier brought;

Sou - the property value specified in constituent documents of the legal entity, but no more than the size of actually made contribution.

The positive or negative difference specified in this subitem is determined in case of adjustment of the taxation objects. At the same time adjustment of the taxation objects is made in the cases and procedure established by the legislation of the Republic of Kazakhstan on transfer pricing. For the purposes of this subitem the interconnected parties are determined according to Item 1-1 of this Article;

15) design services - services in designing of art forms, appearance of products, facades of buildings, interiors of rooms; art designing;

16) the pseudo-company - the subject of private entrepreneurship, which creation and (or) management of which of the sentence which acknowledged took legal effect or the court order pseudo-entrepreneurship according to the legislation of the Republic of Kazakhstan;

17) personal property of physical person - the things of physical person in material form which are on the property right or being its share in common property in case of simultaneous accomplishment of the following conditions:

are not used by physical person for the purpose of business activity;

are not subject to taxation by the individual income tax with property and other incomes;

17-1) contract for subsurface use - the contract between competent authority or authorized body on studying and use of subsoil or local executive body of area, city of republican value, the capital according to the competence established by the legislation of the Republic of Kazakhstan on subsoil and subsurface use, and the physical and (or) legal entity on carrying out investigation, production, the combined exploration and production of minerals or construction and (or) operation of the underground constructions which are not connected with investigation and (or) production or on the state geological studying of subsoil. For the purposes of of this Code other types of provision of the right of subsurface use according to the legislation of the Republic of Kazakhstan also belong to the contract for subsurface use;

18) subsoil users - the physical persons or legal entities having rights to carrying out transactions on subsurface use including oil operations, in the territory of the Republic of Kazakhstan according to legal acts of the Republic of Kazakhstan;

19) structural division of the legal entity - branch, representation;

19-1) investment gold - the gold corresponding to the following conditions:

for gold coins:

such gold coins have no numismatical value;

purity of gold coins is equal or exceeds 900 thousand shares on 1 000 shares of lump (that there correspond to the 900th test, 900 per milles, 90,0 to percent or 21,6 of carat).

At the same time the gold coin is recognized the having numismatical value in case of compliance to one of the following conditions:

it is rapped out till 1800;

it is rapped out on the technology providing smooth surface, quality «proof» (proof);

no more than 1 000 copies have release circulation;

its market price exceeds the cost of the gold containing in coin, more than for 80 percent.

The cost of the gold containing in coin is determined by multiplication of morning fixing (the quotation of the price) of gold which is established (which is established) by the London association of the market of precious metals for date of realization of gold coin, on the market rate of currency exchange determined in the last working day preceding the specified date.

For other gold:

such gold is affined (purity of such gold is equal or exceeds 995 thousand shares on 1 000 shares of ligaturny weight (that there correspond to the 995th test, 995 per milles, 99,5 of percent or 23,88 of carat);

such gold conforms to the national or international standard, is made in the form of measuring or standard ingot and (or) plate with the following marking applied on them:

for standard ingot and (or) plate:

serial number (can include year of production);

trademark of the manufacturer;

purity (mass fraction) of gold;

year of production if it is not included in serial number;

for measuring ingot:

name of metal;

trademark of the manufacturer;

purity (mass fraction) of gold;

mass of ingot;

20) engineering services - engineering and consulting services, works of research, design, settlement and analytical nature, preparation of feasibility statements on projects, development of recommendations in the field of production organization and management, sales of products;

20-1) Islamic securities - Islamic rent certificates and Islamic participation certificates;

20-2) professional mediator - the mediator performing activities on professional basis according to the legislation of the Republic of Kazakhstan on mediation;

21) contractual activities - the activities of the subsoil user performed according to provisions of the contract for subsurface use;

21-1) confidentiality agreements - the agreement (agreement) between the subsoil user and authorized body on studying and use of subsoil based on which geological information is provided in use. The agreement (agreement) on acquisition of information belongs to such agreement (agreement) including;

22) extra contractual activities - any other activities of the subsoil user which are directly not provided by provisions of the contract for subsurface use;

23) consulting services - services in provision of explanations, recommendations, councils and other forms of consultations, including determination and (or) assessment of problems and (or) opportunities of person, for the purpose of the solution of managerial, economic, financial, investment problems, including questions of strategic planning, the organization and implementation of business activity, personnel management;

24) the charitable help - the property provided on a grant basis:

in the form of the sponsor's help;

in the form of social support of physical person;

non-profit organization for the purpose of maintenance of its authorized activities;

the organization performing activities in the social sphere for the purpose of implementation by this organization of the types of activity specified in Item 2 of article 135 of this Code;

the organization performing activities in the social sphere which corresponds to the conditions specified in Item 3 of article 135 of this Code;

24-1) social support of physical person - voluntary conveyance by the tax agent for year of property within the 55-fold minimum size of the salary established by the law on the republican budget and operating for the beginning of the corresponding financial year, to the physical person having the right to social support according to the legislation of the Republic of Kazakhstan.

The list of categories of persons provided by this subitem is determined by authorized state body by state planning in coordination with authorized body;

25) share - equity of the physical and (or) legal entity in joint activities, the authorized capital of the legal entity, except for joint-stock companies and mutual investment funds;

25-1) products with the heated tobacco - the products with tobacco intended for inhalation of the aerosol formed as a result of tobacco heating electronic or otherwise without tobacco burning process;

26) the worker - the physical person which is consisting in employment relationships with the employer and directly performing work on the employment contract (contract); government employee; board member of joint-stock company, except for government employees; the foreigner or the stateless person presented for work on the contract for provision of personnel by the nonresident which activities does not form permanent organization according to provisions of Item 7 of Article of 191 of this Code, to the resident or other nonresident performing activities in the Republic of Kazakhstan through permanent organization;

27) marketing services - the services connected with research, the analysis, planning and forecasting in the sphere of production and the goods circulation, works, services for the purpose of determination of measures for creation of the best economic conditions of production and the goods circulation, works, services including the characteristic of goods, works, services, development of price strategy and the strategy of advertizing;

27-1) receiver on behalf of the state - the legal entity determined by the Government of the Republic of Kazakhstan, acting on behalf of the state as the receiver of the minerals transferred in natural form by the subsoil user on account of execution of the tax liability provided by the tax legislation of the Republic of Kazakhstan and (or) agreements (contracts) on the Section of products, the contract for subsurface use approved by the President of the Republic of Kazakhstan, stipulated in Article 308-1 of this Code;

28) No. 467-IV ZRK Is excluded according to the Law of the Republic of Kazakhstan of 21.07.2011 (became effective 01.01.2012)

28-1) body of state revenues - the state body which within the competence is performing ensuring receipts of taxes, customs payments and other obligatory payments in the budget, realization of customs affairs in the Republic of Kazakhstan, powers according to the prevention, identification, suppression, disclosure and investigation of the crimes and offenses carried by the laws of the Republic of Kazakhstan to maintaining this body, and also which is carrying out other powers, stipulated by the legislation the Republic of Kazakhstan;

29) realization - shipment and (or) transfer of goods or other property, performance of works, rendering services with sales objective, exchange, voluntary conveyance, and also transfer of the pledged goods to the pawnbroker;

30) royalty - payment for:

mineral right in the course of mining and conversion of technogenic educations;

use or right to use copyright, software, patents, drawings or models, trademarks or other similar types of the rights; use or right to use of industrial equipment, including the ocean ships leased under agreements of bare-boat charter or the demise charter, and the aircrafts leased under agreements of the demise charter, and also the trading or research equipment; use of "know-how"; use or right to use of movies, videos, sound recording or other means of record;

31) the tax agent - the individual entrepreneur, the private notary, the private legal executive, the lawyer, professional mediator, the legal entity, including legal nonresident person to which according to this Code the obligation on calculation, deduction and transfer of the taxes withheld at payment source is assigned;

32) tax debt - the shortage amount, and also outstanding amounts of penalty fee and penalties. The tax debt does not join the amount of penalty fee reflected in the notification on results of check and also the amount of penalties reflected in the resolution on imposing of administrative punishment during appeal in the procedure established by the legislation of the Republic of Kazakhstan in the appealed part;

33) tax regime - set of the regulations of the tax legislation of the Republic of Kazakhstan applied by the taxpayer in case of calculation of all tax liabilities on tax payment and other obligatory payments in the budget established by this Code;

34) taxes - the obligatory money payments which are legislatively established by the state unilaterally in the budget, except as specified, provided by this Code, made in certain sizes, having irretrievable and non-paid character;

35) the taxpayer - person and (or) structural division of the legal entity, being the taxpayer and other obligatory payments in the budget;

36) personal account of the taxpayer (tax agent) the document, including electronically, for accounting estimated, added (reduced), listed and paid (taking into account offset and returned) the amounts of taxes and other obligatory payments of the budget, compulsory pension contributions, compulsory professional pension contributions, social assignments, and also the amounts of penalty fee and penalties;

37) the electronic document of the taxpayer - the electronic document transferred in the established electronic format, certified by the digital signature of the taxpayer after its acceptance and confirmation of authenticity;

38) 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;

39) remuneration - all payments:

connected with the credit (loan, the microcredit), (issued) credit amount (loan, the microcredit) except for received, the commissions for money transfer by banks and other payments to person who is not for the borrower the creditor, the interconnected party;

connected with the credit (loan) on which right to claim is yielded by bank of the affiliated organization acquiring doubtful and bad assets of parent bank, (issued) credit amount (loan), the commissions for money transfer by banks except for received and other payments to person who is not for the borrower the creditor, the interconnected party;

connected with the credit (loan) on which right to claim is yielded by bank of the organization specializing in improvement of quality of credit portfolios of banks of the second level which single shareholder is the Government of the Republic of Kazakhstan, (issued) credit amount (loan), commissions for money transfer by banks except for received and other payments to person who is not for the borrower the creditor, the interconnected party;

connected with cession of property under the agreement of financial leasing, including with such agreement of payment to the interconnected party, except for:

to the cost at which such property is received it (is transferred),

payments in connection with change of the size of leasing payments in case of application of coefficient (index) in accordance with the terms of the agreement of financial leasing,

payments to person who is not for the leasing recipient lessor, the interconnected party;

on deposits (deposits), except for the deposit amount (deposit), and also payments to person which is not for the party which accepted contribution (deposit), the investor (depositor), interconnected by the party;

connected with the agreement of accumulative insurance, except for the size of insurance sum, payments to person which is not for the insurer the insurer interconnected by the party;

according to debt securities in the form of discount or the coupon (taking into account discount or award from the cost of primary placement and (or) acquisition value), payments to person which is for person paying remuneration, the holder of its debt securities interconnected by the party;

on the bill of exchange, except for the amount specified in the bill of exchange, payments to person which is not for the drawer the holder of its bills of exchange interconnected by the party;

on transactions of repo - in the form of difference between closing price and opening price of repo;

according to Islamic rent certificates.

For the purpose of this subitem remuneration the remunerations paid on bank account agreements are also recognized;

39-1) services of tour operator - service of the individual entrepreneur and the legal entity having the license for tourist operator activities (tour operator activities) according to the legislation of the Republic of Kazakhstan on tourist activities, in realization of the tourist product created by them to travel agents and tourists;

40) the derivative financial instrument - the agreement which cost depends on size (including fluctuations of size) underlying asset of the agreement, providing calculation implementation under this agreement in the future. Options, futures, forwards, the swaps and other derivative financial instruments including representing combination of above-mentioned derivative financial instruments belong to derivative financial instruments.

Goods, the standardized batches, securities, currency, indexes, interest rates and other assets having market value, future event or circumstance, other derivative financial instruments can be underlying assets of derivative financial instruments;

41) person - physical person and the legal entity; the physical person - the citizen of the Republic of Kazakhstan, the foreigner or the stateless person; the legal entity - the organization created according to the legislation of the Republic of Kazakhstan or foreign state (legal nonresident person). For the purposes of of this Code the company, the organization or other corporate education created according to the legislation of foreign state are considered as independent legal entities irrespective of whether they have the status of the legal entity of foreign state where they are created;

41-1) authorized legal entities - the legal entity determined by authorized body, in the sphere of realization of the property of the taxpayer (tax agent) and (or) the third party limited on hand and (or) pledged according to this Code;

42) authorized state bodies - state bodies of the Republic of Kazakhstan, except for tax authorities and local executive bodies, authorized by the Government of the Republic of Kazakhstan to perform the calculation and (or) collection of other obligatory payments in the budget and also interacting according to this Code with tax authorities within their competence established by the laws of the Republic of Kazakhstan, acts of the President of the Republic of Kazakhstan and the Government of the Republic of Kazakhstan;

43) authorized body - the state body performing management in the sphere of ensuring receipts of taxes and other obligatory payments in the budget;

44) prizes - the any kinds of the income in natural and monetary value received by taxpayers at tenders, competitions (Olympic Games), festivals on lotteries, draws, including draws on deposits and debt securities, and also the income in type of the property benefit received in gambling and (or) bet;

45) 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;

45-1) information system of electronic invoices - information system of the central authorized body on budget implementation by means of which are performed acceptance, processing, registration, transfer and storage of the invoices which are written out electronically;

45-2) electronic cigarettes - products without tobacco which by means of electronic technologies heat the nicotinocontaining liquid in cartridges reservoirs and other containers for use in electronic cigarettes and form the aerosol intended for inhalation.

46) the operator - the legal entity created or determined according to legal acts of the Republic of Kazakhstan the subsoil users performing transactions on subsurface use as a part of particular partnership (consortium) within the agreement (contract) on the Section of products;

47) commodity import - the commodity importation on customs area of the Customs union performed according to the customs legislation of the Customs union and (or) the customs legislation of the Republic of Kazakhstan and also commodity importation on the territory of the Republic of Kazakhstan from the territory of other state member of the Customs union.

1-1. For the purpose of of this Code the interconnected parties the physical and (or) legal entities having relations which correspond to one or several of the following conditions are recognized:

1) one person is recognized affiliirovanny face of other person according to legal acts of the Republic of Kazakhstan;

2) one person is large member of other person;

3) faces are tied by the agreement according to which one of them has the right to determine the decisions made by another;

4) the legal entity is under control of the large participant or official of other legal entity;

5) the large shareholder, the large participant or the official of one legal entity is large shareholder, the large participant or the official of other legal entity;

6) the legal entity together with other legal entity is under control of the third party;

7) person jointly with the affiliirovanny persons owns, uses, disposes of ten and more percent of shares of participation of the legal entity or the legal entities specified in subitems of 2)-6) of this Item;

8) the physical person is official of the legal entity specified in subitems of 2)-7) of this Item, except for the independent director of joint-stock company;

9) the physical person is close relative or the cousin-in-law (the brother, the sister, the parent, the son or the daughter of the spouse (spouse) of the large participant or the official of the legal entity.

The large participant for the purpose of this Item is understood as the participant whose share in property of the legal entity, except for joint-stock companies, constitutes ten and more percent.

Control over the legal entity is opportunity to determine the decisions made by the legal entity.

2. Other special concepts and terms of the tax legislation of the Republic of Kazakhstan are used in the values determined in the relevant articles of this Code.

3. Concepts civil and other industries of the legislation of the Republic of Kazakhstan, used in this Code, are applied in that value in what they are used in these industries of the legislation of the Republic of Kazakhstan if other is not provided by this Code.

Chapter 2. Rights and obligations of the taxpayer and tax agent. Representation in the tax relations

Article 13. Rights of the taxpayer

1. The taxpayer has the right:

1) to obtain from tax authorities information on the operating taxes and other obligatory payments in the budget, about changes in the tax legislation of the Republic of Kazakhstan, explanation in the order of filling of tax forms;

2) to represent the interests in the relations regulated by the tax legislation of the Republic of Kazakhstan, personally either through the representative or with participation of the tax consultant;

2-1) to sign the auditing contract on taxes according to the legislation of the Republic of Kazakhstan on auditor activities;

3) to receive results of tax control in the cases established by this Code;

To receive 4) free of charge in tax authority the standards of rendering the state services, forms of the established forms of tax statements and (or) the software necessary for submission of tax statements and the statement approved in the procedure established by the legislation of the Republic of Kazakhstan electronically;

5) according to the statement to receive the copy of earlier tax statements provided to them in tax authority;

To represent 6) to tax authorities of the explanation on calculation and tax payment and other obligatory payments to the budget for results of tax control;

7) no later than two working days from the moment of receipt of the tax statement by tax authority to receive the statement from personal account about condition of calculations with the budget for execution of the tax liability, and also obligations for calculation, deduction and transfer of compulsory pension contributions, compulsory professional pension contributions, calculation and payment of social assignments;

8) according to the tax statement to receive according to the procedure and terms which are established by this Code, the certificate of the amounts, income gained by the nonresident from sources in the Republic of Kazakhstan and the withheld (paid) taxes;

8-1) on demand to receive according to the procedure and terms which are established by this Code, data on lack (availability) of debt according to which account is kept in tax authorities according to the procedure, established by authorized body (further - debt on which account is kept in tax authorities);

9) to receive the data on details necessary for filling of the payment document, for the purpose of execution of the tax liability on tax payment and other obligatory payments in the budget, and also information on payment procedure of taxes and other obligatory payments in the budget within one working day from the moment of the appeal to tax authority for the specified information;

9-1) to represent according to the procedure, established by the tax legislation of the Republic of Kazakhstan, written objection to the preparatory act of tax audit;

To appeal 10) in the procedure established by this Code and other laws of the Republic of Kazakhstan the notification on results of check, and also action (failure to act) of officials of tax authorities;

11) to require observance of tax secret;

12) it is free to receive the state services rendered by tax authorities according to this Code;

13) in writing to fix the questions arising at the official of tax authorities during conducting tax audit and to approve with it the document reflecting these questions;

14) not to provide information and documents which are not relating to the taxation objects and (or) objects connected with the taxation, except for information and documents which are directly provided by the tax legislation of the Republic of Kazakhstan, the legislation of the Republic of Kazakhstan on transfer pricing, and also the legislation of the Republic of Kazakhstan on state regulation of production and turnover of separate types of excise goods;

15) to choose one of the procedures for execution of the tax liability in case of the termination of activities provided by this Code.

2. The taxpayer has the right to participate by electronic method in the relations regulated by the tax legislation of the Republic of Kazakhstan, according to the procedure, established by this Code.

2-1. The taxpayer has the right to provide to tax authority of the data on the phone numbers and e-mail addresses for the purposes of informing on availability of the tax liabilities on tax on vehicles, the land tax and the property tax of physical persons.

3. The taxpayer has other rights provided by the tax legislation of the Republic of Kazakhstan.

Article 14. Obligations of the taxpayer

1. The taxpayer shall:

1) timely and in full to fulfill the tax liability according to this Code;

2) to fulfill legal requirements of officials of tax authorities about elimination of the revealed violations of the tax legislation of the Republic of Kazakhstan, and also not to interfere with legal activities in case of execution of service duties by them;

3) based on the instruction to allow officials of tax authorities to inspection of the property which is the taxation object and (or) object connected with the taxation;

3-1) to provide upon the demand of tax authorities the auditing contract on taxes and audit opinion on taxes to tax authorities according to this Code in case of the conclusion of such agreement;

4) to provide information and documents, stipulated by the legislation the Republic of Kazakhstan about transfer pricing;

5) to apply cash registers and to observe the procedure for their application established by this Code;

6) to submit the tax application to tax authority for conducting documentary check in connection with the termination of business activity of the individual entrepreneur, activities of the private notary, private legal executive, lawyer, professional mediator, permanent organization, legal nonresident person, reorganization by separation and (or) liquidation of the legal entity (except as specified, established by this Code);

7)  No. 26-VI ZRK is excluded according to the Law of the Republic of Kazakhstan of 30.11.2016

8) to notify tax authorities in the following cases:

in case of temporary import of goods on the territory of the Republic of Kazakhstan from the territory of state members of the Customs union which in subsequent will be exported from the territory of the Republic of Kazakhstan without change of properties and characteristics of the imported goods;

in case of temporary export of goods from the territory of the Republic of Kazakhstan on the territory of state members of the Customs union which in subsequent will be imported on the territory of the Republic of Kazakhstan without change of properties and characteristics of the exported goods;

To provide 10) when conducting check access to viewing of the data of the software and (or) information system specified in the subitem 4) of Item 1 of article 19 of this Code and also to represent the specified electronically stored datas and (or) their copies on papers.

The obligation on data presentation of the software and (or) the information system specified in the subitem 4) of Item 1 of article 19 of this Code on electronic media concerns to the large taxpayers who are subject to monitoring.

At the same time the procedure for access to viewing of the data of the software and (or) information system of the taxpayer (tax agent) intended for automation of accounting and tax accounting affirms authorized body.

1-1. Persons and (or) structural divisions of the legal entity shall:

1) according to the procedure, in form and in the terms established by authorized body to notify tax authorities on the receipt of money and (or) other property from foreign states, the international and foreign organizations, foreigners, stateless persons in the amount of exceeding the size established by authorized body in case activities of the payee and (or) other property are directed on:

rendering legal aid, including legal informing, protection and representation of interests of citizens and organizations, and also their consultation;

studying and holding polls, sociological polls (except for polls and sociological surveys conducted for commercial purposes), and also distribution and placement of their results;

collection, the analysis and distribution of information, except as specified, when the specified activities are performed for commercial purposes;

2) in the case provided in the subitem 1) of this Item to represent to tax authorities of the data on obtaining and expenditure of the money and (or) other property received from foreign states, the international and foreign organizations, foreigners, stateless persons, according to the procedure, terms and in form, established by authorized body.

The requirements provided by this Item do not extend on:

1) public institutions;

2) persons holding responsible state positions, persons authorized on accomplishment of the state functions, deputies of Parliament of the Republic of Kazakhstan and maslikhats (except for deputies of the maslikhats performing the activities on not exempted basis), military personnel, the staff of law enforcement and special state bodies in case of accomplishment of job responsibilities;

3) the banks of the second level, the organizations performing separate types of banking activities, insurance companies;

4) the large taxpayers who are subject to monitoring whose list affirms the Government of the Republic of Kazakhstan;

5) the organizations of preschool and secondary education, the organizations of education realizing educational programs of technical and professional, postsecondary, higher and postgraduate education, and also the autonomous organizations of education and the international schools;

6) the money and (or) other property received in connection with implementation of lawyer, notarial activities, activities of private legal executives, mediators, arbitrators, appraisers, auditors;

7) subjects of the quasi-public sector;

8) the diplomatic and equated to them representations of foreign state, consular establishments of foreign state accredited in the Republic of Kazakhstan and also on their employees;

9) the money and (or) other property aimed at the development of national, technical and applied sports, support and stimulation of physical culture and sport, and also intended for holding sporting events, including international sports competitions, sports and mass actions;

10) the money and (or) other property received based on international treaties of the Republic of Kazakhstan;

11) the money and (or) other property received for the purpose of payment of treatment or passing of improving, preventive procedures;

12) the money and (or) other property received in the form of revenue according to contracts in foreign trade;

13) the money and (or) other property received for the organization and implementation of international carriages, rendering services of the international mail service;

14) the money and (or) other property received within the investment contracts signed according to the legislation of the Republic of Kazakhstan;

15) the amounts of dividends, remunerations, prizes which are earlier laid over by the individual income tax at payment source in the presence of the documents confirming deduction of such tax at payment source;

16) other cases established by the Government of the Republic of Kazakhstan.

1-2. The information and materials published, spread and (or) placed by persons specified in subitems 1) and 2) of Item 1-1 of this Article at the expense of means of foreign states, the international and foreign organizations, foreigners and stateless persons shall contain the information about persons who made the order, specifying about production, distribution and (or) placement of information and materials at the expense of means of foreign states, the international and foreign organizations, foreigners and stateless persons.

2. The taxpayer carries out other obligations provided by this Code.

Article 15. Rights and obligations of the tax agent

1. The tax agent has the same rights and performs the same duties, as the taxpayer if other is not provided by this Code.

2. The tax agent also shall:

1) correctly and timely to estimate the taxes withheld at payment source according to the special part of this Code;

2) to hold the corresponding taxes on the taxpayer and to transfer them into the budget according to the procedure and terms which are provided by this Code;

To record 3) the income paid to taxpayers and also withheld and transferred into the budget of the amounts of taxes, including personally on each taxpayer;

To represent 4) to tax authority in the place of registration accounting tax statements according to the procedure, established by the special part of this Code.

3. The tax agent carries out other obligations provided by this Code.

Article 16. Providing and protection of the rights of the taxpayer (tax agent)

1. Protection of its rights and legitimate interests is guaranteed to the taxpayer (tax agent).

2. Protection of the rights and legitimate interests of the taxpayer (tax agent) is performed according to the procedure, provided by this Code and other legal acts of the Republic of Kazakhstan.

Article 17. Representation in the tax relations regulated by this Code

1. The taxpayer (tax agent) has the right to participate in the relations regulated by the tax legislation of the Republic of Kazakhstan through the legal or authorized representative if other is not provided by this Item.

The provision of this Item is not applied in case of representation:

1) the tax statement for change of information about the head of legal resident person, its structural division, structural division of legal nonresident person;

2) tax statements on the value added tax the taxpayer struck off the registration register on the value added tax according to the decision of tax authority according to item 4 of Article of 571 of this Code;

3) the tax statement for statement on registration accounting on the value added tax.

2. The legal representative of the taxpayer (tax agent) person is recognized, authorized to represent the taxpayer (tax agent) according to legal acts of the Republic of Kazakhstan.

3. The authorized representative of the taxpayer (tax agent) the physical person or legal entity authorized by the taxpayer (tax agent) is recognized to represent its interests in the relations with tax authorities, other participants of the relations regulated by the tax legislation of the Republic of Kazakhstan.

The authorized representative of the taxpayer (tax agent) - physical person, including the individual entrepreneur, acts on the basis of notarially certified power of attorney or the power of attorney equated to which is notarially certified, issued by such taxpayer (tax agent) according to the civil legislation of the Republic of Kazakhstan in which the specific list of powers of the representative is specified.

The authorized representative of the taxpayer (tax agent) - the legal entity or structural division of the legal entity acts on the basis of constituent documents of such taxpayer (tax agent) and (or) his power of attorney issued according to the civil legislation of the Republic of Kazakhstan in which the specific list of powers of the representative is specified.

4. Personal participation of the taxpayer (tax agent) in the relations regulated by the tax legislation of the Republic of Kazakhstan does not deprive of it the right to have the representative, is equal as participation of the representative does not deprive of the taxpayer (tax agent) of the right to personal participation in the specified relations.

5. The actions (failure to act) of the representative of the taxpayer (tax agent) made in connection with participation of this taxpayer (tax agent) in the relations regulated by the tax legislation of the Republic of Kazakhstan are recognized actions (failure to act) of the taxpayer (tax agent) within the powers conferred to them to the specified representative based on the documents specified in Item 3 of this Article.

Article 17-1. Participation in the tax relations through the operator when implementing transactions on subsurface use based on the agreement (contract) on the Section of products

1. The subsoil users performing transactions on subsurface use as a part of particular partnership (consortium) within the agreement (contract) on the Section of products having the right to participate in the relations regulated by the tax legislation of the Republic of Kazakhstan through the operator.

2. Powers of the operator in the relations regulated by the tax legislation of the Republic of Kazakhstan are determined according to the agreement (contract) on the Section of products in the part which is not contradicting this Code.

3. In case of execution of the tax liabilities according to the subitem 2) of Item 3 of Article 308-1 of this Code the operator has all rights and obligations provided by this Code for taxpayers (tax agents) and also the procedure for tax administration provided by this Code for taxpayers (tax agents) is applied to it.

4. The actions (failure to act) of the operator made from name and (or) at the request of subsoil users in connection with participation of these subsoil users in the relations regulated by the tax legislation of the Republic of Kazakhstan are recognized actions (failure to act) of such subsoil users and the operator acting from their name and (or) according to their order.

Chapter 3. Tax authorities. Interaction of tax authorities with other state bodies

Article 18. Tasks and system of tax authorities

1. Tasks of tax authorities are:

1) ensuring completeness and timeliness of receipt of taxes and other obligatory payments in the budget;

2) ensuring completeness and timeliness of calculation, deduction and transfer of compulsory pension contributions in the single accumulation pension fund (further - compulsory pension contributions), calculations and payments of social contributions to the State Social Insurance Fund (further - social assignments);

2-1) ensuring completeness and timeliness of calculation, deduction and transfer of compulsory professional pension contributions in the single accumulation pension fund (further - compulsory professional pension contributions);

3) participation in realization of tax policy of the Republic of Kazakhstan;

4) providing within the competence of economic safety of the Republic of Kazakhstan;

5) ensuring compliance with the tax legislation of the Republic of Kazakhstan.

2. Tax authorities of the Republic of Kazakhstan are the bodies of state revenues which within the competence are performing ensuring receipts of taxes and other obligatory payments in the budget, and also which are carrying out other powers, stipulated by the legislation the Republic of Kazakhstan (further - tax authorities).

The system of tax authorities consists of authorized body and territorial subdivisions of authorized body on areas, the cities of Astana and Almaty, on areas, the cities and areas in the cities, and also interdistrict territorial subdivisions. In case of creation of special economic zones territorial subdivisions of authorized body in the territories of these zones can be formed.

Tax authorities have the codes approved by authorized body.

3. No. 248-V ZRK is excluded according to the Law of the Republic of Kazakhstan of 07.11.2014

4. Tax authorities submit directly down to the relevant higher tax authority and do not treat local executive bodies.

5. The authorized body performs management of tax authorities.

6. Tax authorities have symbol. The description of symbol of tax authorities and procedure for its use affirm authorized body.

Article 19. Rights of tax authorities

1. Tax authorities have the right:

1) within the competence to develop and approve the regulatory legal acts provided by this Code;

2) to exercise tax control;

3) to perform international cooperation on the tax matters;

3-2) based on the international treaty of the Republic of Kazakhstan to communicate with authorized bodies of foreign states, including component the commercial, bank and protected by the law other secret;

4) to demand from the taxpayer (the tax agent, the operator) of access to viewing and (or) provision on electronic media and (or) on papers of data of the software intended for automation of accounting and tax accounting, and (or) the information system containing data of source accounting documents, bookkeeping registers, information on the taxation objects and (or) objects connected with the taxation, in case of use by the taxpayer (the tax agent, the operator) of such software and (or) information system, except for right of access to viewing of the data of the software and (or) information system of the banks and other organizations performing separate types of banking activities, containing the data on bank accounts of their clients which are bank secrecy according to the laws of the Republic of Kazakhstan;

5) to demand from the taxpayer (the tax agent, the operator) of submission of the documents validating calculations and timeliness of payment (deduction and transfer) taxes and other obligatory payments in the budget, completeness and timeliness of calculation, deduction and transfer of compulsory pension contributions, compulsory professional pension contributions and calculation and payment of social assignments, written explanations for the tax forms, and also the financial reporting of the taxpayer (tax agent), including consolidated financial statements of the resident taxpayer (tax agent) constituted by the taxpayer (the tax agent, the operator), including the financial reporting of its affiliated organizations located outside the Republic of Kazakhstan with appendix of the audit report if for such person legal acts of the Republic of Kazakhstan establish obligatory carrying out audit;

6) during tax audit according to the procedure, determined by the Code of the Republic of Kazakhstan about administrative offenses to make withdrawal of the documents testimonial of making of administrative offenses at the taxpayer (the tax agent, the operator);

7) based on the instruction to survey the property which is the taxation object and (or) object connected with the taxation irrespective of its location, to carry out inventory count of property of the taxpayer (the tax agent, the operator) (except premises);

8) to receive from the banks and the organizations performing separate types of banking activities, custodians, the single registrar, brokers and (or) dealers having rights of account management of clients as nominee holders of the securities managing investment portfolio and also insurance companies, the data which representation is provided by subitems 1), 1-1), 1-2), 4) of Article 581 and Article 583-1 of this Code;

To receive 9) from the banks and the organizations performing separate types of banking activities, data on availability and bank account numbers, on remaining balance and movement of money on these accounts with observance of the requirements to disclosure of data, components established by legal acts of the Republic of Kazakhstan the commercial, bank and protected by the law other secret concerning persons specified in the subitem 12) of Article of 581 of this Code;

To determine 10) indirect method the taxation objects and (or) objects connected with the taxation, according to the procedure, established by this Code;

To involve 11) in tax audits of specialists;

12) to make in courts claims for recognition of transactions invalid, to liquidation of the legal entity on the bases provided by subitems 1) and 2) of Item 2 of Article 49 of the Civil code of the Republic of Kazakhstan and also other claims according to the legislation of the Republic of Kazakhstan.

2. Tax authorities have the right to enable the realization of the tasks assigned by legal acts of the Republic of Kazakhstan, electronic method according to the procedure, established by this Code.

3. Tax authorities have also other rights, stipulated by the legislation the Republic of Kazakhstan.

Article 20. Obligations of tax authorities

1. Tax authorities shall:

1) to observe the rights of the taxpayer (tax agent);

2) to protect interests of the state;

3) to exercise tax control behind execution of the tax liability by the taxpayer (operator), the tax agent (operator) - obligations on calculation, deduction and transfer of taxes according to the procedure, established by this Code, and also control of completeness of calculation and timeliness of payment of social assignments, timeliness of calculation, deduction and transfer of compulsory pension contributions, compulsory professional pension contributions;

4) to record taxpayers, the taxation objects and (or) objects connected with the taxation, accounting of the estimated, accrued and paid taxes and other obligatory payments in the budget estimated, withheld and the listed compulsory pension contributions, compulsory professional pension contributions estimated and the paid social assignments;

5) within the competence to perform explanation and to give comments on origin, execution and the termination of the tax liability;

To provide 6) to the taxpayer (tax agent) information on the operating taxes and other obligatory payments in the budget, about changes in the tax legislation of the Republic of Kazakhstan, to explain procedure for filling of tax forms;

6-1) annually on demand to represent to National chamber of entrepreneurs of the Republic of Kazakhstan data on the name of the individual entrepreneur, the legal entity and identification number of subjects of entrepreneurship which gross annual income corresponds to the criteria established by the Law of the Republic of Kazakhstan "About National chamber of entrepreneurs of the Republic of Kazakhstan";

To represent 7) free of charge to the taxpayer (tax agent) the standards of rendering the state services, forms of the established forms of tax statements and (or) the software necessary for submission of tax statements and the statement approved in the procedure established by the legislation of the Republic of Kazakhstan electronically;

8) to carry out tax audit according to the instruction;

9) within the competence to carry out offsetting and (or) return of excessively paid amounts of taxes, other obligatory payments and penalty fee to the budget, the excess of tax amount on value added referred in offsetting over the amount of the accrued tax, return of penalty according to the procedure and terms which are established by this Code;

10) to observe tax secret according to provisions of this Code;

To hand 11) to the taxpayer (the tax agent, the operator) the notification on execution of the tax liability, obligations on deduction and transfer of compulsory pension contributions, compulsory professional pension contributions and payment of social contributions to terms and cases which are provided by this Code and (or) its copy in the cases established by this Code;

To represent 12) according to the tax statement of the taxpayer (the tax agent, the operator) according to the procedure and the terms established by this Code, the certificate of the amounts, income gained by the nonresident from sources in the Republic of Kazakhstan and the withheld (paid) taxes;

12-1) to transfer according to the procedure and the terms established by this Code, data on lack (availability) of debt according to which account is kept in tax authorities;

13) to adopt tax statements and tax statements according to the procedure, established by this Code;

14) to demand from the taxpayer (the tax agent, the operator) of elimination of the revealed violations of the tax legislation of the Republic of Kazakhstan and to control execution of these requirements within the competence;

15) no later than two working days from the moment of receipt of the tax statement of the taxpayer (tax agent) to represent the statement from its personal account about condition of calculations with the budget for execution of the tax liability, and also obligations for transfer of compulsory pension contributions, compulsory professional pension contributions and payment of social assignments;

16) within the competence to provide to the taxpayer (tax agent) the information on details necessary for filling of the payment document on tax payment and other obligatory payments in the budget, the penalty fee and penalties which are subject to payment in the budget, and also information on payment procedure of taxes and other obligatory payments in the budget, the penalty fee and penalties which are subject to payment in the budget, social assignments and transfer of compulsory pension contributions, compulsory professional pension contributions within one working day from the date of the appeal to tax authority for the specified information;

17) to ensure safety of documents or copies of the documents confirming the fact of tax payment and other obligatory payments in the budget within five years;

18) to provide access to information system of tax authorities to authorized state body on financial monitoring according to the legislation of the Republic of Kazakhstan;

19) to provide access for viewing of the personal account to the electronic taxpayer;

20) upon the demand of the taxpayer to carry out reconciliation of calculations for execution of the tax liability, and also obligations on the compulsory pension contributions obligatory professional pension fee, to social assignments, the tax agent - on discharge of duty on calculation and transfer of taxes, to make corrections to personal account according to the procedure, provided by this Code;

21) to render the state services according to the standards and regulations of rendering the state services approved in the procedure established by the legislation of the Republic of Kazakhstan;

To place 22) on Internet resource of authorized body according to the procedure and the cases established by this Code, the information about taxpayers (tax agents):

having tax debt;

recognized idle according to the tax legislation of the Republic of Kazakhstan;

recognized as the pseudo-companies based on the sentence which took legal effect or court orders;

which registration is acknowledged invalid based on the court resolution which took legal effect;

23) to exercise control of observance of accounting treatment, storage, assessment, further use and realization of the property turned into property of the state, of completeness and timeliness of its transfer to the relevant authorized state body according to the legislation of the Republic of Kazakhstan, and also behind completeness and timeliness of receipt in the budget of money in case of its realization;

24) to exercise control of activities of authorized state bodies and local executive bodies concerning correctness of calculation, completeness of collection and timeliness of transfer of taxes and other obligatory payments in the budget;

25) to apply methods of ensuring execution of the tax liability and to collect tax debt of the taxpayer (the tax agent, the operator) forcibly according to this Code;

25-1) messages the database about persons specified in subitems 1) and 2) of Item 1-1 of article 14 of this Code.

Information about persons specified in the subitem 1) and subitem parts one 2) of Item 1-1 of article 14 of this Code joins in the database.

Procedure for maintaining the database, information about persons payees and (or) other property, about persons which presented them, the amount of the received means and other data which are subject to placement and also procedure for inclusion and exception of the database are determined by authorized body;

26) to consider the claim of the taxpayer (the tax agent, the operator) to actions (failure to act) of officials of tax authorities;

26-2) to consider written objection of the taxpayer (the tax agent, the operator) to the preparatory act of tax audit;

To bring 27) to the administrative responsibility according to the procedure, established by the Code of the Republic of Kazakhstan about administrative offenses.

2. In case of identification during the tax audit of the facts of intentional tax avoidance and other obligatory payments in the budget, and also deliberate, false bankruptcy specifying signs of criminal offense, bodies of Tax Service direct to the relevant law enforcement agencies the materials carried to their competence for adoption of the proceeding decision according to legal acts of the Republic of Kazakhstan.

3. Tax authorities carry out also other obligations provided by the tax legislation of the Republic of Kazakhstan.

Article 21. Conflict of interest

Implementation of service duties concerning the taxpayer (tax agent) who is to such official close relative (parents, children, adoptive parents adopted full and not full brothers and sisters, the grandfather, the grandmother, grandsons), by the spouse (spouse) or the cousin-in-law (brothers, sisters, parents and children of spouses) is forbidden to the official of tax authorities and also if there is straight line or indirect financial interest.

Article 22.

It is excluded according to the Law of the Republic of Kazakhstan of 07.11.2014 No. 248-V ZRK

Article 23. Powers of local executive bodies

1. Akims of the cities of district value, settlements, villages, rural districts (further - akims) will organize taxation on property, vehicles, the land tax, paid by the taxpayer - physical person.

2. Taxation, specified in Item 1 of this Article, is performed on the basis of the receipt which is the document of the strict accounting. The form of the receipt is established by authorized body.

3. Under the organization of taxation, specified in Item 1 of this Article, akims provide:

1) delivery to the taxpayer - physical person of the notification on tax amount no later than five working days from the date of receipt of the specified notification from tax authorities;

2) in case of payment of the amount of taxes cash issue to the taxpayer - to physical person of the receipt confirming the fact of such payment;

3) delivery of the amounts of taxes of bank or the organization performing separate types of banking activities, daily no later than the next operational day when acceptance of money, for their subsequent transfer in the budget was performed. If daily receipts of money constitute the amount of less tenfold monthly settlement indicator established by the law on the republican budget and operating for January 1 of the corresponding financial year and also in the absence of bank or the organization performing separate types of banking activities in the settlement delivery of money is performed once in three operational days;

4) correctness of filling and safety of receipts;

5) provision in tax authority of reports on use of receipts, and also delivery of the amounts of taxes of bank or the organization performing separate types of banking activities, according to the procedure and terms which are established by authorized body.

Article 24. Interaction of tax authorities with authorized state bodies, National Bank of the Republic of Kazakhstan, the National operator on management of highways and local executive bodies

1. Tax authorities interact with authorized state and local executive bodies, develop and take joint efforts of control according to the legislation of the Republic of Kazakhstan, provide mutual exchange of information.

2. Authorized state and local executive bodies shall render assistance to tax authorities in accomplishment of tasks on implementation of tax control.

3.  No. 257-V ZRK is excluded according to the Law of the Republic of Kazakhstan of 28.11.2014

4. Tax authorities and local executive bodies interact among themselves on taxation implementation according to the procedure, stipulated in Clause 23 of this Code.

5. Powers of authorized state and local executive bodies, the National operator by collection of other obligatory payments in the budget and to submission of data on them are determined by management of highways by the special part of this Code.

6. Tax authorities have the right to perform interaction with authorized state and local executive bodies by electronic method according to the procedure, established by this Code.

6-1. Tax authorities during tax audit interact with National Bank of the Republic of Kazakhstan on obtaining concerning the checked taxpayer of the conclusion about compliance of the size of insurance reserves on not earned premiums, not event to the losses declared, but not settled losses which occurred, but unclaimed losses to the requirements established by the legislation of the Republic of Kazakhstan on insurance and insurance activity.

The National Bank of the Republic of Kazakhstan at the request of authorized body represents such conclusion according to the procedure, established by authorized body together with National Bank of the Republic of Kazakhstan.

6-2. Tax authorities provide to quarterly authorized state body in the field of environmental protection information on producers with indication of their legal addresses, amounts and types made (made) in the territory of the Republic of Kazakhstan products (goods) on which, (which) expanded obligations of producers (importers) extend.

Article 25. Material security, legal and social protection of officials of tax authorities

1. The official of tax authorities is on duty protected by the law.

2. Non-execution of legal requirements of the official of tax authorities, insult, threat, violence or infringement of life, health, property of the official of tax authorities or members of his family in connection with its office activities, other actions interfering accomplishment by the official of tax authorities of service duties attract the responsibility established by the laws of the Republic of Kazakhstan.

3. When drawing and causing average weight of harm to health of the official of tax authorities in connection with implementation of office activities by it to it pays immediate compensation in the amount of five monthly salaries from means of the republican budget.

4. When drawing and causing severe harm to it are paid to health of the official of tax authorities in connection with implementation of office activities by it excluding further opportunity to be engaged in professional activity immediate compensation in the amount of five-year monetary pay from means of the republican budget, and also difference between the sizes of its official pay rate and pension (for life).

5. In case of death of the official of tax authorities in case of execution of service duties by it to family of the dead or his dependents (heirs):

1) the lump-sum allowance in the amount of ten-year monetary pay of the republican budget which died on the last post from means is paid;

2) the public social benefit on the occasion of loss of the supporter in the sizes and procedure established by 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 is granted.

6. The damage caused to health and property of the official of tax authorities and also the damage caused to health and property of family members and close relatives of the official of tax authorities in connection with accomplishment of service duties by it is compensated according to the legislation of the Republic of Kazakhstan.

Section 2. Tax liability

Chapter 4. General provisions

Article 26. Tax liability

1. The tax liability the obligation of the taxpayer to the state arising according to the tax legislation of the Republic of Kazakhstan owing to which the taxpayer shall get up on registration accounting in tax authority determine the taxation objects and (or) objects connected with the taxation, to estimate and pay taxes and other obligatory payments to the budget, and also advance and current payments for them, to constitute tax forms, to represent tax forms, except for tax registers, to tax authority at the scheduled time is recognized.

2. The state on behalf of tax authority has the right to demand from the taxpayer (tax agent) of execution of its tax liability in full, and in case of non-execution or improper execution of the tax liability to apply methods on its providing and measures of forced execution according to the procedure, provided by this Code.

3. Persons having the right to privileges and preferences according to the Agreement between the Government of the Republic of Kazakhstan and the International bureau of exhibitions on privileges and preferences for the official participants connected with holding the International specialized EXPO-2017 exhibition in the city of Astana fulfill the tax liability according to the procedure approved by authorized body determining:

1) statement on registration accounting in tax authority;

2) forms, terms, procedure for submission of tax statements;

3) application of cash registers;

4) terms of value added tax return;

5) exception of the state database of taxpayers in case of the activities termination.

Article 27. The taxation object and (or) object connected with the taxation

The taxation object and (or) object connected with the taxation are the property and actions, with availability and (or) based on which the taxpayer has tax liability.

Article 28. Tax base

The tax base represents cost, physical or other characteristics of the taxation object based on which the amounts of taxes and other obligatory payments which are subject to payment in the budget are determined.

Article 29. Tax rate

1. The tax rate represents the size of the tax liability on calculation of tax and other obligatory payment in the budget per unit of measurement of the taxation object or tax base.

2. The tax rate is established as a percentage or in the absolute amount per unit of measurement of the taxation object or tax base.

Article 30. Tax period

The tax period is understood as the period of time established in relation to separate types of tax and other obligatory payments in the budget upon termination of which are determined the taxation object, tax base the amounts of taxes and other obligatory payments which are subject to payment in the budget are estimated.

Chapter 5. Execution of the tax liability

Article 31. Execution of the tax liability

1. Execution of the tax liability is performed by the taxpayer independently if other is not established by this Code.

2. In pursuance of the tax liability the taxpayer makes the following actions:

1) rises on registration accounting in tax authority;

Records 2) the taxation objects and (or) objects connected with the taxation;

Estimates 3), proceeding from the taxation objects and (or) objects connected with the taxation, tax base and the tax rates, the amounts of taxes and other obligatory payments which are subject to payment in the budget, and also advance and current payments for them according to the special part of this Code;

Constitutes 4) and represents, except for tax registers, tax forms to tax authorities in accordance with the established procedure;

5) pays the estimated and added amounts of taxes and other obligatory payments of the budget, advance and current payments on taxes and other obligatory payments to the budget according to the special part of this Code.

3. The tax liability shall be fulfilled by the taxpayer according to the procedure and terms which are established by the tax legislation of the Republic of Kazakhstan.

4. The taxpayer has the right to fulfill the tax liability ahead of schedule.

5. The tax liability of the taxpayer on tax payment and other obligatory payments in the budget, and also the obligation for payment of penalty fee and penalties performed in non-cash form are considered performed from the date of receipt of the acceptance of the payment order on the amount of taxes and other obligatory payments in the budget from bank or the organization performing separate types of banking activities, or from the date of implementation of payment via ATMs or other electronic devices, and in cash form - from the date of introduction by the taxpayer of the specified amounts of bank or the organization performing separate types of banking activities, authorized state body, local executive body.

6. In case of tax payment, other obligatory payments in the budget, social assignments, transfer of compulsory pension contributions, compulsory professional pension contributions by the authorized representative of the taxpayer in the cases established by this Code in payment documents by the sender of money enters surname, name, middle name (in case of its availability) or the name of the taxpayer and his identification number.

7. The tax liability of the taxpayer on the tax discharge fulfilled by the tax agent is considered fulfilled from the date of tax withholding.

8. The tax liability on tax payment, payments, and also the obligation on payment of penalty fee can be performed by carrying out offsettings according to the procedure, stipulated in Clause the 599th of this Code.

9. The tax liability on tax payment, other obligatory payments in the budget, and also the obligation for payment of penalty fee and penalties are performed in national currency, except as specified, provided by this Code, the Law of the Republic of Kazakhstan "About joint-stock companies", and also cases when the legislation of the Republic of Kazakhstan and agreements (contracts) on the Section of products, the contract for subsurface use approved by the President of the Republic of Kazakhstan, specified by Article 308-1 of this Code provide natural form of payment or payment in foreign currency.

Article 32. Features of calculation of taxes and other obligatory payments in the budget in case of execution of the tax liability

1. Calculation of the amount of the taxes withheld at payment source is performed by the tax agent.

2. In the cases provided by the special part of this Code, the obligation on calculation of the amount of separate types of tax and other obligatory payments in the budget can be assigned to tax authority and authorized state bodies.

Article 33. Completion dates of the tax liability

Completion dates of the tax liability are established by this Code. At the same time the current of the term established by this Code begins next day after the actual event or legal act which determines the beginning of completion date of the tax liability. Term expires at the end of the last day of the period established by this Code. If the last day of term falls on non-working day, then term expires at the end of the next working day.

Article 34. Procedure for repayment of tax debt

Repayment of tax debt is made in the following procedure:

1) shortage amount;

2) the added penalty fee;

3) amount of penalties.

Article 35. Execution of the tax liability in case of cession of property in trust management

1. (Gained) income which is subject to obtaining subject to payment (made) expenses and the property acquired and (or) received by the trustee in the course of implementation of the obligations assigned to it are the income, expenses and property of the founder of trust management according to the property trust management agreement or the beneficiary in other cases of emergence of trust management.

The income of the trustee in the form of remuneration is expense of the founder of trust management according to the property trust management agreement or the beneficiary in other cases of emergence of trust management.

If execution of the tax liability is assigned to the trustee, the positive difference between the income of the founder of trust management or the beneficiary and his expenses which are provided by this Item, reduced by the amount of transferable losses of such founder or beneficiary for the previous tax periods, and also on the amount of the tax liability which execution is assigned to the trustee, is net income from trust management of the founder of trust management according to the property trust management agreement or the beneficiary in other cases of emergence of trust management.

Excess of expenses which are provided by this Item over the income of the founder of trust management according to the property trust management agreement or the beneficiary in other cases of emergence of trust management is loss from trust management of the founder of trust management according to the property trust management agreement or the beneficiary in other cases of emergence of trust management.

2. The income of the trustee from trust management is the remuneration provided by the deed of foundation of property trust management. The expenses connected with implementation of trust management are recognized the trustee's expenses if in the specified act expense recovery of the trustee at the expense of the founder of trust management according to the property trust management agreement or the beneficiary is not provided in other cases of emergence of trust management.

3. Execution of the tax liability of the founder of trust management according to the property trust management agreement or the beneficiary in other cases of emergence of trust management:

1) on taxes and other obligatory payments in the budget, except the value added tax and the property tax on the dwelling and other objects of physical persons on which the property tax according to article 409 of this Code is estimated in tax authorities - it can be assigned by such founder or the beneficiary based on the deed of foundation of property trust management to the trustee, except as specified, of stipulated in Item 4 these Articles;

2) on the value added tax - it is assigned to the trustee in cases and procedure which are established by Section 8 and Articles 568 - 571 of this Code.

If execution of the tax liability on calculation, payment or tax withholding, other obligatory payments in the budget is assigned to the trustee, such trustee shall get up on registration accounting in the tax authority according to the procedure established by Chapter of 81 of this Code.

At the same time the trustee fulfills the tax liabilities on calculation, payment or tax withholding, other obligatory payments according to the trust management agreement 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 trust management agreement - if according to the legislation of the Republic of Kazakhstan state registration of the right of trust management is not required.

4. The founder of trust management according to the property trust management agreement or the beneficiary in other cases of emergence of trust management independently fulfills the tax liability, except the tax liability on the value added tax, arising at it in connection with cession of property in trust management, according to the procedure, established by this Code, in any of the following cases:

1) when execution of the tax liability is not assigned to the trustee;

2) if the trustee on the date of emergence of trust management and during trust management treats persons applying provisions of Articles 134, of 135, 135-1, 181, of 182, of Chapters 17 and 63 of this Code.

5. The trustee for the purpose of execution of the tax liability in case of cession of property in trust management shall keep separate account according to article 58 of this Code.

6. Transfer to the trustee of property by the founder of trust management according to the property trust management agreement or the beneficiary in other cases of emergence of trust management is not realization of such property and is not recognized the income of the trustee.

7. Return of property by the trustee in case of cancellation of the document which forms the basis of emergence of trust management is not realization of such property and is not recognized the income (loss) of the founder of trust management according to the property trust management agreement or the beneficiary other cases of emergence of trust management.

8. In case execution of the tax liability on calculation, payment or deduction of the amounts of taxes and other obligatory payments in the budget, and also to creation and representation of tax forms for the founder of trust management according to the property trust management agreement or the beneficiary on other bases of emergence of trust management is assigned to the trustee, execution of such tax liability is performed on behalf of person who is the trustee at the rates and according to the procedure which are established by the special part of this Code for persons whose number the trustee treats.

At the same time the trustee constitutes and represents tax forms in general on all activities, including the activities performed for the benefit of the founder of property trust management and (or) the beneficiary if other is not established by Articles 58 and 64 of this Code.

Article 36. Features of execution of the tax liability in case of cession of property in trust management

1. In case of cession of property in trust management of physical person to whom the obligation on submission of the declaration is assigned stipulated in Item 2 articles 185 of this Code, the tax liability on creation and submission of such declaration it is performed by this physical person.

2. The legal entity, the individual entrepreneur according to income gained from bank on confidential transactions and also physical person and legal entity in case of cession of property in trust management to the trustee who is the nonresident fulfill the tax liability independently.

3. The tax liability of the physical person who is not the individual entrepreneur according to the income from the confidential transactions performed by bank, being the tax agent is performed by such bank in the form of fulfillment of duties of the tax agent.

4. The founder of trust management has the right not to be registered as the individual entrepreneur if according to the property trust management agreement and in other cases of emergence of trust management provided by the laws of the Republic of Kazakhstan, execution of the tax liability of the founder of trust management is completely assigned to the trustee.

Article 37. Execution of the tax liability of the liquidated legal entity, and also in case of the termination of activities in the Republic of Kazakhstan of structural division, permanent organization of legal nonresident person

1. Legal resident person within three working days from the date of decision making about liquidation in writing reports about it to tax authority in the place of the stay.

2. Within three working days from the date of approval of the interim liquidation balance sheet the liquidated legal entity represents to tax authority in the place of the stay at the same time:

1) tax statement for conducting documentary check;

2) liquidating tax statements;

3) No. 432-V ZRK is excluded according to the Law of the Republic of Kazakhstan of 03.12.2015;

4) No. 432-V ZRK is excluded according to the Law of the Republic of Kazakhstan of 03.12.2015.

3. Liquidating tax statements are constituted on types of tax, other obligatory payments in the budget, to the compulsory pension contributions compulsory for professional pension contributions and social assignments on which the liquidated legal entity is payer and (or) the tax agent, from the beginning of tax period at which the tax application for conducting documentary check, before date of submission of such statement is submitted.

If the term of submission of the next tax statements comes after submission of liquidating tax statements, submission of such next tax statements is made no later than date of submission of liquidating tax statements.

4. The liquidated legal entity pays taxes, other obligatory payments to the budget, social assignments, lists the compulsory pension contributions, compulsory professional pension contributions reflected in liquidating tax statements no later than ten calendar days from the date of submission to tax authority of liquidating tax statements.

If the due date for tax payment, other obligatory payments in the budget, social assignments, transfer of compulsory pension contributions, the compulsory professional pension contributions reflected in the tax statements provided before liquidating tax statements comes after the expiration specified in part one of this Item, payment (transfer) is made no later than ten calendar days from the date of submission to tax authority of liquidating tax statements.

5. Documentary check shall be begun by tax authorities no later than twenty working days after obtaining by tax authority of the tax statement of the liquidated legal entity.

6. The tax debt of the liquidated legal entity arising including on the bases specified in items 4 and the 11th this Article is settled by its money including received from realization of its property according to the procedure of the priority established by legal acts of the Republic of Kazakhstan. At the same time the tax debt of structural divisions of the liquidated legal entity, permanent organizations, structural divisions of legal nonresident person in case of execution by such legal nonresident person of the tax liabilities in total on group of permanent organizations, branches, representations through the permanent organization stopping activities, structural division is also repaid.

7. If the property of the liquidated legal entity is not enough for repayment in full tax debt, the remaining part of tax debt is repaid by founders (participants) of the liquidated legal entity in cases which are established by legal acts of the Republic of Kazakhstan.

8. If the liquidated legal entity has excessively paid amounts of taxes, payment and penalty fee, then the specified amounts are subject to offsetting on account of repayment of tax debt of the liquidated legal entity according to the procedure, stipulated in Clause the 599th of this Code.

If the liquidated legal entity has mistakenly paid amounts of taxes and other obligatory payments in the budget, the specified amounts are subject to offsetting according to the procedure, stipulated in Clause 601 of this Code.

9. If the liquidated legal entity before date of removal from registration accounting on the value added tax has the amount of excess of the value added tax carried in offsetting, over the amount of the accrued tax, subject to return according to Article 272 of this Code, the specified excess is subject to return to the liquidated legal entity according to the procedure, established by Articles 273, 600 and 603 of this Code.

10. In case of absence at the liquidated legal entity of tax debt:

1) mistakenly paid amounts of taxes and other obligatory payments in the budget are subject to return to this legal entity according to the procedure, stipulated in Clause 601 of this Code;

2) excessively paid amounts of taxes, payment and penalty fee are subject to return to this legal entity according to the procedure, stipulated in Clause 602 of this Code;

3) paid amounts of other obligatory payments in the budget are subject to return to this legal entity according to the procedure, stipulated in Clause the 606th of this Code;

4) paid amounts of penalties are subject to return to this legal entity on the bases and according to the procedure which are stipulated in Clause the 605th of this Code;

5) the amounts of the customs duties, taxes, customs fees and penalty fee levied by customs authorities which are excessively (mistakenly) paid to the budget are subject to return to this legal entity according to the procedure, established by the customs legislation of the Republic of Kazakhstan.

11. In case of the tax liability on tax payment and other obligatory payments in the budget, social assignments, obligation on transfer of compulsory pension contributions, compulsory professional pension contributions from date of submission of liquidating tax statements and before date of completion of liquidating tax audit the liquidated legal entity shall fulfill such tax liability, duty based on the notification of the tax authority specified in the subitem 3) of Item 2 of article 607 of this Code.

12. After completion of documentary check the liquidated legal entity at the same time represents to tax authority in the location:

1) liquidation balance sheet;

2) the reference of bank and (or) the organization performing separate types of banking activities on closing of the available bank accounts;

3) No. 60-V ZRK Is excluded according to the Law of the Republic of Kazakhstan of 24.12.2012

The documents specified in this Item, the liquidated legal entity represents within three working days from the date of completion of documentary check in case of simultaneous observance of the following conditions:

1) lack of tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions and social assignments;

2) lack of excessively paid amounts of taxes, payment and penalty fee;

3) lack of mistakenly paid amounts of taxes, other obligatory payments in the budget, penalty fee and penalties;

4) lack of excess of the value added tax carried in offsetting over the amount of the accrued tax which is subject to return according to Articles 273 and 274 of this Code;

5) lack of the unexecuted tax statement on carrying out offsetting and (or) return of excessively (mistakenly) paid amounts of the customs duties, taxes, customs fees and penalty fee levied by customs authorities.

In case of availability of tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions and social assignments, excessively paid amounts of taxes, payment and penalty fee, mistakenly paid amounts of taxes, other obligatory payments in the budget, penalty fee and penalties and (or) excess of the value added tax carried in offsetting over the amount of the accrued tax which is subject to return according to Articles 273 and 274 of this Code, the liquidated legal entity submits the documents specified in this Item within three working days from date which will come the last:

1) from repayment date of tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions and social assignments;

2) from the date of return of excessively paid amounts of taxes, payments, penalty fee;

3) from the date of return of mistakenly paid amounts of taxes, other obligatory payments to the budget, penalty fee and penalties;

4) from the date of return of excess of the value added tax carried in offsetting over the amount of the accrued tax which is subject to return according to Articles 273 and 274 of this Code;

5) from the date of return of excessively (mistakenly) paid amounts of the customs duties, taxes, customs fees and penalty fee levied by customs authorities.

13. Execution of the tax liability of the structural division of legal nonresident person stopping activities in the Republic of Kazakhstan, and also permanent organization of legal nonresident person is made according to the procedure, established by this Article.

14. Provisions of this Article do not extend to the liquidated legal resident persons in case of the choice of features of execution of the tax liabilities established by Articles 37-1 or 37-2 of this Code by them.

Article 37-1. Features of execution of the tax liability separate categories of the liquidated legal resident persons

1. This Article establishes features of execution of the tax liability of the liquidated legal entity which at the same time corresponds to the following conditions:

1) is not taxpayer on value added;

2) is not applied by special tax regime to producers of agricultural products, products of aquaculture (fish breeding) and agricultural cooperatives;

3) it is not reorganized or is not legal successor of the reorganized legal entity;

4) is not included in the plan of tax audits based on results of actions of system of risks assessment.

This Article is applied to the legal entities corresponding to the conditions determined by this Item during the term of limitation period established in article 46 of this Code. Provisions of this Item extend also to legal entities whose period from the date of creation less than the term of limitation period, stipulated in Clause the 46th of this Code.

2. The legal entity in case of decision making about liquidation at the same time represents to tax authority in the location:

1) tax statement for the activities termination;

2) the tax statement for removal from registration accounting on separate types of activity in the presence of such accounting;

3) liquidating tax statements;

4) tax statement for removal from accounting of cash register according to the procedure, stipulated in Clause 648th of this Code.

The document specified in the subitem 4) of this Item is submitted the liquidated legal entity in case of statement of cash register on accounting in tax authority.

3. Liquidating tax statements are constituted on types of tax, other obligatory payments in the budget, to the compulsory pension contributions compulsory for professional pension contributions and social assignments on which the liquidated legal entity is payer and (or) the tax agent, from the beginning of tax period at which the tax application for the activities termination, before date of submission of such statement is submitted.

If the term of submission of the next tax statements comes after submission of liquidating tax statements, submission of such next tax statements is made no later than date of submission of liquidating tax statements.

4. The liquidated legal entity pays taxes, other obligatory payments to the budget, social assignments, lists the compulsory pension contributions, compulsory professional pension contributions reflected in liquidating tax statements no later than ten calendar days from the date of submission to tax authority of liquidating tax statements.

If the due date for tax payment, other obligatory payments in the budget, social assignments, transfer of compulsory pension contributions, the compulsory professional pension contributions reflected in the tax statements provided before liquidating tax statements comes after the expiration specified in part one of this Item, payment (transfer) is made no later than ten calendar days from the date of submission to tax authority of liquidating tax statements.

5. The tax authority within three working days from the date of receipt of the tax statement for the termination of activities of the liquidated legal entity sends inquiry for the period during which tax audit concerning the legal entity, within the term of limitation period, stipulated in Clause 46th of this Code was not carried out:

1) in authorized state bodies - about submission of data on the transactions with the property which is subject to state registration, made by the legal entity stopping activities and also about its property as of the date of receipt of request of tax authority;

2) in customs authorities - about submission of data on the foreign trade transactions made by the legal entity stopping activities and also about confirmation of absence of debt on customs payments and taxes on the date of receipt of request of tax authority;

3) in the banks and (or) the organizations performing separate types of banking activities, - about submission of data on remaining balance and movement of money on business bank accounts, stopping activities, on the date of receipt of request of tax authority.

The data on requests of tax authority specified in this Item are subject to representation no later than twenty working days from the date of their obtaining if other is not established by the subitem 12) of Article of 581 of this Code.

6. The tax authority within ten working days from the date of receipt of all data, stipulated in Item the 5th this Article, exercises cameral control and constitutes the conclusion according to the procedure, established by this Code.

In the conclusion results of cameral control and condition of calculations for taxes and other obligatory payments in the budget, to the compulsory pension contributions compulsory for professional pension contributions and social assignments are reflected.

The conclusion is constituted in number of at least two copies and signed by officials of tax authority. One copy of the conclusion is handed no later than three working days after its signing to the liquidated legal entity under list or goes to it by mail the registered mail with the notification.

In case of return by post or other organization of communication of the conclusion sent by tax authority to the liquidated taxpayer (tax agent) by mail the registered mail with the notification, date of delivery of such conclusion is date of tax inspection with involvement of witnesses on the bases and according to the procedure, the established this Code.

7. In case of identification of violations by results of cameral control the liquidated legal entity no later than five working days from the date of receipt of the conclusion is handed the notification on elimination of the violations revealed by results of cameral control, according to the procedure, established by Chapter 84 of this Code.

Execution of the notification on elimination of the violations revealed by results of cameral control is performed by the liquidated legal entity according to the procedure, stipulated in Clause the 587th of this Code.

In case of non-execution of the notification and (or) disagreement of tax authorities with the explanations provided by the taxpayer concerning the liquidated legal entity documentary tax audit is carried out. At the same time documentary tax audit shall be begun no later than ten working days after the expiration of execution of such notification and (or) receipt of the explanation about disagreement on the revealed violations.

8. The tax debt of the liquidated legal entity arising including on the bases specified in item 4 of this Article is settled by its money including received from realization of its property according to the procedure of the priority established by legal acts of the Republic of Kazakhstan.

9. If the property of the liquidated legal entity is not enough for repayment in full tax debt, the remaining part of tax debt is repaid by founders (participants) of the liquidated legal entity in cases which are established by legal acts of the Republic of Kazakhstan.

10. In case of absence at the liquidated legal entity of tax debt:

1) mistakenly paid amounts of taxes and other obligatory payments in the budget are subject to return to this legal entity according to the procedure, stipulated in Clause 601 of this Code;

2) excessively paid amounts of taxes, payments, collection and penalty fee are subject to return to this legal entity according to the procedure, stipulated in Clause 602 of this Code;

3) paid amounts of other obligatory payments in the budget are subject to return to this legal entity according to the procedure, stipulated in Clause the 606th of this Code;

4) paid amounts of penalties are subject to return to this legal entity on the bases and according to the procedure which are stipulated in Clause the 605th of this Code;

5) the amounts of the customs duties, taxes, customs fees and penalty fee levied by customs authorities which are excessively (mistakenly) paid to the budget are subject to return to this legal entity according to the procedure, established by the customs legislation of the Republic of Kazakhstan.

11. The liquidated legal entity at the same time represents to tax authority in the location:

1) liquidation balance sheet;

2) the reference of bank and (or) the organization performing separate types of banking activities on closing of the available bank accounts.

The documents specified in this Item, the liquidated legal entity represents within three working days from the date of receipt of the conclusion by results of cameral control in case of lack of tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions and social assignments.

12. In case of availability of the violations revealed by results of cameral control, tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions and social assignments, the liquidated legal entity submits the documents specified in Item 11 of this Article within three working days from repayment date of tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions and social assignments on condition of elimination of the violations revealed by results of cameral control.

13. After submission of the documents specified in Item 11 of this Article, and accomplishment of the provisions established by Items 11 and 12 of this Article, the tax authority sends to the state body performing state registration, re-registration of legal entities, state registration of the termination of activities of legal entities, accounting registration, re-registration, removal from accounting registration of structural divisions, data on lack (availability) of debt on which account is kept in tax authorities, on the liquidated legal entity according to the procedure and terms, stipulated in Clause the 598th of this Code.

Article 37-2. Features of execution of the tax liability separate categories of the liquidated legal resident persons and individual entrepreneurs stopping activities by results of audit opinion for taxes

1. This Article establishes features of execution of the tax liability separate categories of the liquidated legal resident persons and individual entrepreneurs stopping activities which at the same time correspond to the following conditions:

1) the total amount of gross annual incomes taking into account adjustments of the liquidated legal entity and the individual entrepreneur stopping activities, for the period the term of limitation period, stipulated in Clause 46th of this Code constitutes no more 120th 000-fold monthly settlement indicator, the corresponding financial year established by the law on the republican budget and operating for January 1;;

2) have available the audit opinion on taxes constituted by auditing organization no more than in twenty calendar days prior to date of provision in tax authority of the tax statement for the activities termination.

At the same time, if by results of audit opinion on taxes there are obligations on calculation and tax payment and other obligatory payments in the budget, to calculation, deduction, transfer of compulsory pension contributions, compulsory professional pension contributions, calculation and payment of social assignments, such obligations are subject to execution by the liquidated legal entity or the individual entrepreneur stopping activities within ten calendar days from the date of, the delivery of audit opinion by auditing organization following behind day on taxes to such taxpayer.

2. Legal resident person in case of decision making about liquidation, the individual entrepreneur in case of decision making about the activities termination at the same time represent to tax authority in the place of the stay:

1) tax statement for the activities termination;

2) the tax statement for removal from registration accounting on separate types of activity in the presence of such accounting;

3) liquidating tax statements;

4) the audit opinion on taxes constituted by auditing organization;

5) No. 432-V ZRK is excluded according to the Law of the Republic of Kazakhstan of 03.12.2015;

6) No. 432-V ZRK is excluded according to the Law of the Republic of Kazakhstan of 03.12.2015;

7) tax statement for removal from accounting of cash register according to the procedure, stipulated in Clause 648th of this Code.

The document specified in the subitem 7) to part one of this Item is submitted the liquidated legal entity or the individual entrepreneur stopping activities in case of statement of cash register on accounting in tax authority.

3. Liquidating tax statements are constituted on types of tax, other obligatory payments in the budget, to the compulsory pension contributions compulsory for professional pension contributions and social assignments on which the liquidated legal entity or the individual entrepreneur stopping activities is payer and (or) the tax agent, from the beginning of tax period at which the tax application for the activities termination, before date of submission of such statement is submitted.

If the term of submission of the next tax statements comes after submission of liquidating tax statements, submission of such next tax statements is made no later than date of submission of liquidating tax statements.

4. The liquidated legal entity or the individual entrepreneur stopping activities pays taxes, other obligatory payments to the budget, lists the compulsory pension contributions, compulsory professional pension contributions, social assignments reflected in liquidating tax statements no later than ten calendar days from the date of submission to tax authority of liquidating tax statements.

If the due date for tax payment, other obligatory payments in the budget, transfer of compulsory pension contributions, compulsory professional pension contributions, the social assignments reflected in the tax statements provided before liquidating tax statements comes after the expiration specified in part one of this Item, payment (transfer) is made no later than ten calendar days from the date of submission to tax authority of liquidating tax statements.

5. In case of absence at the liquidated legal entity or the individual entrepreneur stopping activities, tax debt:

1) mistakenly paid amounts of taxes and other obligatory payments in the budget are subject to return to this taxpayer according to the procedure, stipulated in Clause 601 of this Code;

2) excessively paid amounts of taxes, payments, collection and penalty fee are subject to return to this taxpayer according to the procedure, stipulated in Clause 602 of this Code;

3) paid amounts of other obligatory payments in the budget are subject to return to this taxpayer according to the procedure, stipulated in Clause the 606th of this Code;

4) paid amounts of penalties are subject to return to this taxpayer on the bases and according to the procedure which are stipulated in Clause the 605th of this Code;

5) the amounts of the customs duties, taxes, customs fees and penalty fee levied by customs authorities which are excessively (mistakenly) paid to the budget are subject to return to this taxpayer according to the procedure, established by the customs legislation of the Republic of Kazakhstan.

6. The tax authority no later than ten working days from the date of receipt of the documents specified in Item 2 of this Article shall exercise cameral control according to the procedure, determined by article 586 of this Code.

In case of identification of violations by tax authorities by results of cameral control the liquidated legal entity or the individual entrepreneur stopping activities is handed the notification on the elimination of violations according to the procedure established by Chapter 84 of this Code.

Execution of the notification on elimination of the violations revealed by results of cameral control is performed by the liquidated legal entity or the individual entrepreneur stopping activities, according to the procedure, stipulated in Clause the 587th of this Code.

Payment (transfer) of tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions, social assignments is made by the taxpayer no later than ten calendar days from the date of execution of the notification on elimination of the violations revealed by results of cameral control.

7. In cases of non-execution of the notification and (or) disagreement of tax authorities with the explanations provided by the taxpayer concerning the liquidated legal entity or the individual entrepreneur stopping activities, the tax authority carries out documentary tax audit on the facts and circumstances revealed concerning such taxpayer which formed the basis for purpose of this check.

8. In cases of execution of the provisions established in Items 4, 5 and 6 these Articles and lack of tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions and social assignments, and also on condition of elimination of the violations revealed by results of the cameral control which is carried out by tax authority, the liquidated legal entity at the same time represents to tax authority in the location:

1) liquidation balance sheet;

2) the reference of bank and (or) the organization performing separate types of banking activities on closing of the available bank accounts.

The documents specified in this Item, the liquidated legal entity represents within fifteen working days from the date of receipt of the documents specified in Item 2 of this Article on condition of lack of tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions and social assignments.

In cases of availability of the violations revealed by results of cameral control, tax debt, debt on the compulsory pension contributions compulsory for professional contributions and social assignments, the liquidated legal entity submits the documents specified in this Item within three working days from repayment date of tax debt, debt on the compulsory pension contributions compulsory for professional contributions and social assignments on condition of elimination of the violations revealed by results of cameral control.

9. After accomplishment of provisions, stipulated in Item the 8th this Article, the tax authority sends to the state body performing state registration, re-registration of legal entities, state registration of the termination of activities of legal entities, accounting registration, re-registration, removal from accounting registration of structural divisions, data on lack (availability) of debt on which account is kept in tax authorities, on the liquidated legal entity according to the procedure and terms, stipulated in Clause the 598th of this Code.

10. The tax liability of the individual entrepreneur who stopped activities is considered fulfilled after implementation of cameral control on condition of absence or repayment of tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions and social assignments, elimination of the violations revealed by results of cameral control, in full.

11. Date of removal of the individual entrepreneur from registration accounting in tax authority is completion date of the tax liability according to Item 10 of this Article.

12. Tax body is later than three working days from the date specified in Item 11 of this Article makes the decision on removal of the individual entrepreneur from registration accounting.

Information on removal of the individual entrepreneur from registration accounting is placed on Internet resource of authorized body.

13. The tax authority no later than three working days after the expiration of payment (transfer) of tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions, social assignments, stipulated in Item the 6th this Article, makes the decision on refusal in removal of the individual entrepreneur from registration accounting.

The basis for refusal in removal from registration accounting as the individual entrepreneur also is non-execution by the individual entrepreneur of the provisions established by this Article.

Information on refusal in removal of the individual entrepreneur from registration accounting is placed on Internet resource of authorized body.

Article 38. Execution of the tax liability of the structural division of legal resident person stopping activities

1. Legal resident person in case of decision making about the termination of activities of the structural division at the same time represents to tax authority in the location of structural division:

1) tax statement for the activities termination;

2) copy of the decision of legal resident person on the termination of activities of structural division;

3) liquidating tax statements of structural division if other is not established by this Article.

2. Liquidating tax statements are constituted on types of tax, payments, to the compulsory pension contributions compulsory for professional pension contributions and social assignments on which the structural division of the legal entity stopping activities is recognized as the independent payer, from the beginning of tax period at which the decision on the termination of activities of structural division of the legal entity, before date of submission of the tax statement for the activities termination is made.

If the term of submission of the next tax statements comes after submission of liquidating tax statements, submission of such next tax statements is made no later than date of submission of liquidating tax statements.

3. Tax payment, payments, social assignments, transfer of compulsory pension contributions, the compulsory professional pension contributions reflected in liquidating tax statements, stipulated in Item 2 these Articles is made by the structural division stopping activities of the legal entity no later than ten calendar days from the date of submission to tax authority of liquidating tax statements.

If the due date for tax payment, payments, social assignments, transfer of compulsory pension contributions, the compulsory professional pension contributions reflected in the tax statements provided before liquidating tax statements comes after the term specified in part one of this Item, payment (transfer) is made no later than ten calendar days from the date of submission of liquidating tax statements.

4. If the structural division of the legal entity stopping activities is not recognized by the independent taxpayer, payments, compulsory pension contributions, compulsory professional pension contributions and social assignments, liquidating tax statements are not submitted.

5. The tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions and social assignments of the structural division stopping activities is settled by money of the legal entity who created this structural division.

6. After repayment of tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions and social assignments in full the legal entity who created the structural division stopping activities represents to tax authority in the location of this structural division the reference of bank and (or) the organization performing separate types of banking activities on closing of the available bank accounts of the structural division stopping activities.

Article 39. Execution of the tax liability by reorganization of the legal entity by merge, accession, allocation

1. The legal entity within three working days from the date of decision making about reorganization by merge, accessions, allocations in writing reports about it to tax authority in the location.

Within three working days from the date of approval of the transfer act the legal entity reorganized by merge, accession represents to tax authority in the place of the stay at the same time:

1) liquidating tax statements;

2) No. 432-V ZRK is excluded according to the Law of the Republic of Kazakhstan of 03.12.2015;

3) No. 432-V ZRK is excluded according to the Law of the Republic of Kazakhstan of 03.12.2015;

4) transfer act.

Liquidating tax statements are constituted on types of tax, other obligatory payments in the budget, to the compulsory pension contributions compulsory for professional pension contributions and social assignments on which the legal entity reorganized by merge, accession is payer and (or) the tax agent, from the beginning of tax period at which there was obligation on submission of such reporting, before date of its submission to tax authority.

The obligation on submission of liquidating tax statements by reorganization by merge is assigned to each legal entity who was part of again arisen legal entity by reorganization by accession - on the joined legal entity.

If the term of submission of the next tax statements comes after submission of liquidating tax statements, submission of such next tax statements is made no later than date of submission of liquidating tax statements.

By reorganization of the legal entity by allocation such person within three working days from the date of approval of the separation balance sheet represents to tax authority in the place of the stay the specified balance.

1-1. Execution of the tax liability of the reorganized legal entity is assigned to his legal successor (legal successors), except for submissions of the tax statements specified in the subitem 1) to part two of Item 1 of this Article.

1-2. Establishment of the legal successor (legal successors), and also shares of participation of the legal successor (legal successors) in repayment of tax debt of the reorganized legal entity is performed according to the civil legislation of the Republic of Kazakhstan.

2. Reorganization of the legal entity is not the basis of change of completion dates of its tax liability on tax payment, other obligatory payments in the budget by the legal successor (legal successors) of this legal entity.

3. If the reorganized legal entity has excessively paid amounts of taxes, payment and penalty fee in the budget, the specified amounts are subject to offsetting on account of repayment of tax debt of the reorganized legal entity according to the procedure, stipulated in Clause the 599th of this Code.

If the reorganized legal entity has mistakenly paid amounts of taxes, payment and penalty fee in the budget, the specified amounts are subject to offsetting according to the procedure, stipulated in Clause 601 of this Code.

4. In case of absence at the reorganized legal entity of tax debt:

1) mistakenly paid amounts of taxes and other obligatory payments in the budget are subject to return to his legal successor (legal successors) in proportion to share in the property received by it (them) by reorganization, according to the procedure, of stipulated in Clause 601 of this Code;

2) excessively paid amounts of taxes, payment and penalty fee in the budget are subject to return to his legal successor (legal successors) in proportion to share in the property received by it (them) by reorganization, according to the procedure, stipulated in Clause 602 of this Code;

3) paid amounts of other obligatory payments in the budget are subject to return to his legal successor (legal successors) in proportion to share in the property received by it (them) by reorganization, according to the procedure, stipulated in Clause the 606th of this Code.

4-1. By reorganization of the legal entity by allocation according to the decision of the Government of the Republic of Kazakhstan the excess of the value added tax which developed at the reorganized legal entity - the taxpayer on value added for date of reorganization, is subject to transfer to his legal successor (legal successors).

At the same time the excess of the value added tax which is subject to transfer to the legal successor (legal successors) of the legal entity reorganized by allocation is determined in proportion to share of residual cost of the fixed assets transferred to the legal successor (legal successors).

Residual cost of fixed assets is determined based on the separation balance sheet of the legal entity reorganized by allocation.

This Item is applied provided that the controlling stock of the legal entity reorganized by allocation is owned by national managing holding.

5. It is excluded

6. Tax authority within ten working days from the date of receipt of data of national registers of identification numbers on reorganization of the legal entity in the way:

1) merges - the balance on personal accounts of the legal entities who were part of again arisen legal entity, tax authority in the location of again arisen legal entity based on the transfer act tells;

2) accessions - the balance on personal account of the joined legal entity tells to tax authority in the location of the legal entity which the specified legal entity, based on the transfer act joined;

3) it is excluded

4) allocations - the balance on personal account of the legal entity who allocated again arisen legal entity tells to tax authority in the location of again arisen legal entity based on the separation balance sheet.

The procedure for transfer of balance on personal account of the reorganized legal entity is established by article 595 of this Code.

Article 39-1. Execution of the tax liability of permanent organization without opening of branch (representation) of legal nonresident person by transfer to them of the rights and obligations in connection with availability of the place of effective management (the location of the actual governing body) in the Republic of Kazakhstan

1. Legal nonresident person in the presence at it in the Republic of Kazakhstan of permanent organization without opening of branch (representation) and decision making about transfer of the place of effective management (the location of the actual governing body) from foreign state to the Republic of Kazakhstan shall within three working days after submission of the tax statement for statement on registration accounting as the taxpayer according to Item 1-1 of Article 562 of this Code in writing report to tax authority in the location of such permanent organization about assignment of rights and obligations by such permanent organization to the legal entity, the place of effective management (the location of the actual governing body) of which is in the Republic of Kazakhstan.

Within fifteen calendar days from the date of statement on registration accounting as the taxpayer the permanent organization of the specified legal nonresident person shall provide to tax authority:

1) tax statement for removal from registration accounting;

2) liquidating tax statements;

3) transfer act.

Liquidating tax statements are constituted on types of tax, other obligatory payments in the budget, to the compulsory pension contributions compulsory for professional pension contributions and social assignments on which the permanent organization transferring the rights and obligations is payer and (or) the tax agent, from the beginning of tax period at which there was obligation on submission of such reporting, before date of its submission to tax authority.

If the term of submission of the next tax statements comes after submission of liquidating tax statements, submission of such next tax statements is made no later than date of submission of liquidating tax statements.

2. Execution of the tax liability of the permanent organization transferring the rights and obligations to the legal entity is assigned to such legal entity created by the legislation of foreign state, the place of effective management (the location of the actual governing body) of which is in the Republic of Kazakhstan (legal successor).

3. Assignment of rights and obligations by permanent organization to the legal entity is not the basis for change of completion dates of its tax liability on tax payment, other obligatory payments in the budget by the legal entity created by the legislation of foreign state, the place of effective management (the location of the actual governing body) of which is in the Republic of Kazakhstan.

4. In case of absence at the permanent organization transferring the rights and obligations to the legal entity, tax debt excessively (mistakenly) paid amounts of taxes, payment and penalty fee in the budget are subject to return to the legal entity created by the legislation of foreign state, the place of effective management (the location of the actual governing body) of which is in the Republic of Kazakhstan.

5. The tax authority within ten working days from the date of receipt of the documents specified in Item 1 of this Article transmits balance on personal account of the permanent organization transferring the rights and obligations to the legal entity to tax authority in the location of the legal entity to which the rights and obligations of permanent organization, based on the transfer act according to the procedure, stipulated in Clause the 595th of this Code are transferred.

Article 40. Execution of the tax liability of the legal entity by reorganization by separation

1. The legal entity within three working days from the date of decision making about reorganization by separation in writing reports about it to tax authority in the location.

The legal entity by reorganization by separation within three working days from the date of approval of the separation balance sheet at the same time represents to tax authority in the location:

1) tax statement for conducting documentary check;

2) liquidating tax statements;

3) No. 432-V ZRK is excluded according to the Law of the Republic of Kazakhstan of 03.12.2015;

4) No. 432-V ZRK is excluded according to the Law of the Republic of Kazakhstan of 03.12.2015.

2. Liquidating tax statements are constituted on types of tax, other obligatory payments in the budget, to the compulsory pension contributions compulsory for professional pension contributions and social assignments on which the reorganized legal entity is payer and (or) the tax agent, from the beginning of tax period at which the tax application for conducting documentary check, before date of submission of such statement is submitted.

If the term of submission of the next tax statements comes after submission of liquidating tax statements, submission of such next tax statements is made no later than date of submission of liquidating tax statements.

3. Tax payment, other obligatory payments in the budget, social assignments, transfer of compulsory pension contributions, the compulsory professional pension contributions reflected in liquidating tax statements is made by the reorganized legal entity no later than ten calendar days from the date of submission to tax authority of liquidating tax statements.

If the due date for tax payment, other obligatory payments in the budget, social assignments, transfer of compulsory pension contributions, the compulsory professional pension contributions reflected in the tax statements provided before liquidating tax statements comes after the term specified in part one of this Item, payment (transfer) is made no later than ten calendar days from the date of submission of liquidating tax statements.

4. Documentary check shall be begun by tax authority no later than twenty working days after receipt of the tax statement of the reorganized legal entity by it.

5. After completion of documentary check by reorganization by separation the reorganized legal entity at the same time represents to tax authority in the location:

1) separation balance sheet;

2) the reference of bank and (or) the organization performing separate types of banking activities on closing of the available bank accounts;

3) No. 60-V ZRK Is excluded according to the Law of the Republic of Kazakhstan of 24.12.2012

If the reorganized legal entity has excessively paid amounts of taxes, payment and penalty fee in the budget, the specified amounts are subject to offsetting on account of repayment of tax debt of the reorganized legal entity according to the procedure, stipulated in Clause the 599th of this Code.

If the reorganized legal entity has mistakenly paid amounts of taxes, payment and penalty fee in the budget, the specified amounts are subject to offsetting according to the procedure, stipulated in Clause 601 of this Code.

In case of absence at the reorganized legal entity of tax debt:

1) mistakenly paid amounts of taxes and other obligatory payments in the budget are subject to return to his legal successor (legal successors) in proportion to share in the property received by it (them) by reorganization, according to the procedure, of stipulated in Clause 601 of this Code;

2) excessively paid amounts of taxes, payment and penalty fee in the budget are subject to return to his legal successor (legal successors) in proportion to share in the property received by it (them) by reorganization, according to the procedure, stipulated in Clause 602 of this Code;

3) paid amounts of other obligatory payments in the budget are subject to return to his legal successor (legal successors) in proportion to share in the property received by it (them) by reorganization, according to the procedure, stipulated in Clause the 606th of this Code;

4) the amounts of the customs duties, taxes, customs fees and penalty fee levied by customs authorities which are excessively (mistakenly) paid to the budget are subject to return to his legal successor (legal successors) in proportion to share in the property received by it (them) by reorganization, according to the procedure, established by the customs legislation of the Republic of Kazakhstan.

5) excessively (mistakenly) paid amounts of penalties are subject to return to his legal successor (legal successors) in proportion to share in the property received by it (them) by reorganization, according to the procedure, stipulated in Clause the 605th of this Code.

The reorganized legal entity submits the documents specified in this Item within three working days from the date of completion of documentary check in case of simultaneous observance of the following conditions:

1) lack of tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions and social assignments;

2) lack of excessively paid amounts of taxes, payment and penalty fee;

3) lack of mistakenly paid amounts of taxes, other obligatory payments in the budget, penalty fee and penalties;

4) lack of the unexecuted tax statement on carrying out offsetting and (or) return of excessively (mistakenly) paid amounts of the customs duties, taxes, customs fees and penalty fee levied by customs authorities.

In case of availability of tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions, social assignments, excessively paid amounts of taxes, payment and penalty fee, mistakenly paid amounts of taxes, other obligatory payments in the budget, penalty fee and penalties the reorganized legal entity submits the documents specified in this Item within three working days from date which will come the last:

1) from repayment date of tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions and social assignments;

2) from the date of return of excessively paid amounts of taxes, payments, penalty fee;

3) from the date of return of mistakenly paid amounts of taxes, other obligatory payments to the budget, penalty fee and penalties;

4) from the date of return of excessively (mistakenly) paid amounts of the customs duties, taxes, customs fees and penalty fee levied by customs authorities.

6. The tax authority within ten working days from the date of receipt of data of national registers of identification numbers, transmits balance on personal accounts of the divided legal entity to tax authority in the location of again arisen legal entities based on the separation balance sheet according to article 595 of this Code.

6-1. Execution of the tax liability of the reorganized legal entity is assigned to his legal successor (legal successors), except for submissions of the tax statements specified in the subitem 2) to part two of Item 1 of this Article.

6-2. Establishment of the legal successor (legal successors), and also shares of participation of the legal successor (legal successors) in repayment of tax debt of the reorganized legal entity is performed according to the civil legislation of the Republic of Kazakhstan.

7. Reorganization of the legal entity is not the basis of change of completion dates of its tax liability on tax payment, other obligatory payments in the budget by the legal successor (legal successors) of this legal entity.

Article 41. Execution of the tax liability of the individual entrepreneur stopping activities

1. The individual entrepreneur within a month from the date of decision making about the activities termination at the same time represents to tax authority in the place of the stay:

1) tax statement for conducting documentary check;

2) liquidating tax statements;

3)  No. 257-V ZRK is excluded compliance with the Law of the Republic of Kazakhstan of 28.11.2014

4) No. 432-V ZRK is excluded according to the Law of the Republic of Kazakhstan of 03.12.2015;

5)  No. 257-V ZRK is excluded compliance with the Law of the Republic of Kazakhstan of 28.11.2014

6) No. 432-V ZRK is excluded according to the Law of the Republic of Kazakhstan of 03.12.2015.

2. Liquidating tax statements are constituted on types of tax, other obligatory payments in the budget, to the compulsory pension contributions compulsory for professional pension contributions and social assignments on which the individual entrepreneur stopping activities is payer and (or) the tax agent, from the beginning of tax period at which the tax application for conducting documentary check, before date of submission of such statement is submitted.

If the term of submission of the next tax statements comes after submission of liquidating tax statements, submission of such next tax statements is made no later than date of submission of liquidating tax statements.

3. Tax payment and other obligatory payments in the budget, social assignments, transfer of compulsory pension contributions, the compulsory professional pension contributions reflected in liquidating tax statements is made by the individual entrepreneur stopping activities no later than ten calendar days from the date of submission to tax authority of liquidating tax statements.

If the due date for tax payment and other obligatory payments in the budget, social assignments, transfer of compulsory pension contributions, the compulsory professional pension contributions reflected in the tax statements provided before liquidating tax statements comes after the expiration specified in part one of this Item, payment (transfer) is made no later than ten calendar days from the date of submission of liquidating tax statements.

4. Documentary check shall be begun no later than twenty working days after obtaining by tax authority of the tax statement of the individual entrepreneur stopping activities.

5. The tax debt of the individual entrepreneur stopping activities is settled by its money including received from realization of its property according to the procedure of the priority established by legal acts of the Republic of Kazakhstan.

6. If the individual entrepreneur stopping activities has excessively paid amounts of taxes, payment and penalty fee, then the specified amounts are subject to offsetting on account of repayment of tax debt of the individual entrepreneur stopping activities, according to the procedure, stipulated in Clause the 599th of this Code.

If the individual entrepreneur stopping activities has mistakenly paid amounts of taxes, payment and penalty fee in the budget, the specified amounts are subject to offsetting according to the procedure, stipulated in Clause 601 of this Code.

7. In case of absence at the individual entrepreneur stopping activities, tax debt:

1) mistakenly paid amounts of taxes and other obligatory payments in the budget are subject to return to this individual entrepreneur according to the procedure, stipulated in Clause 601 of this Code;

2) excessively paid amounts of taxes, payment and penalty fee in the budget are subject to return to this individual entrepreneur according to the procedure, stipulated in Clause 602 of this Code;

3) paid amounts of other obligatory payments in the budget are subject to return to this individual entrepreneur according to the procedure, stipulated in Clause the 606th of this Code;

4) paid amounts of penalties are subject to return to this individual entrepreneur according to the procedure, stipulated in Clause the 605th of this Code;

5) the amounts of the customs duties, taxes, customs fees and penalty fee levied by customs authorities which are excessively (mistakenly) paid to the budget are subject to return to this individual entrepreneur according to the procedure, established by the customs legislation of the Republic of Kazakhstan.

8. The tax liability of the individual entrepreneur who stopped activities is considered fulfilled after completion of documentary check and in case of absence or repayment of the tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions and social contributions including formed by results of documentary check to terms, stipulated in Clause the 608th of this Code.

9. Date of removal of the individual entrepreneur from registration accounting in tax authority is completion date of the tax liability according to Item 8 of this Article.

10. The tax authority no later than three working days from the date of execution of the tax liability according to Item 8 of this Article performs removal from registration accounting as the individual entrepreneur and places information on removal of the individual entrepreneur from registration accounting on Internet resource of authorized body.

10-1. The basis for refusal in removal from registration accounting as the individual entrepreneur is availability of tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions, social assignments, unpaid in terms, stipulated in Clause the 608th of this Code.

Information on individual entrepreneurs to whom it is refused removal from registration accounting according to this Item is placed on Internet resource of authorized body within three working days from the date of the expiration of payment, stipulated in Item the 8th this Article.

11. Provisions of this Article do not extend to individual entrepreneurs in case of use of features of execution of the tax liability in case of the termination of activities according to this Code.

Article 42. Execution of the tax liability of the private notary, private legal executive, lawyer, the professional mediator stopping activities

1. The private notary, the private legal executive, the lawyer, professional mediator within a month from the date of decision making about the termination of notarial, lawyer activities, activities for execution of executive documents, at the same time represent to dispute settlement according to the procedure of mediation to tax authority in the place of the stay:

1) tax statement for conducting documentary check;

2) liquidating tax statements.

2. Liquidating tax statements are constituted on types of tax, other obligatory payments in the budget, to the compulsory pension contributions compulsory for professional pension contributions and social assignments on which the private notary, the private legal executive, the lawyer, professional mediator stopping activities are payer and (or) the tax agent, from the beginning of tax period at which the tax application for conducting documentary check, before date of submission of such statement is submitted.

If the term of submission of the next tax statements comes after submission of liquidating tax statements, submission of such next tax statements is made no later than date of submission of liquidating tax statements.

3. Tax payment and other obligatory payments in the budget reflected in liquidating tax statements is made by the private notary, the private legal executive, the lawyer, professional mediator stopping activities no later than ten calendar days from the date of submission to tax authority of liquidating tax statements.

If the due date for tax payment and other obligatory payments in the budget, social assignments, transfer of compulsory pension contributions, the compulsory professional pension contributions reflected in the tax statements provided before liquidating tax statements comes after the expiration specified in part one of this Item, payment (transfer) is made no later than ten calendar days from the date of submission of liquidating tax statements.

4. Documentary check shall be begun no later than twenty working days after obtaining by tax authority of the tax statement of the private notary, the private legal executive, the lawyer, professional mediator stopping activities.

5. If the private notary, the private legal executive, the lawyer, professional mediator stopping activities have excessively paid amounts of taxes, payment and penalty fee, then the specified amounts are subject to offsetting on account of the repayment of tax debt of the private notary, the private legal executive, the lawyer, professional mediator stopping activities, according to the procedure, stipulated in Clause the 599th of this Code.

If the private notary, the private legal executive, the lawyer, professional mediator stopping activities have mistakenly paid amounts of taxes, payment and penalty fee in the budget, the specified amounts are subject to offsetting according to the procedure, stipulated in Clause 601 of this Code.

6. In case of absence at the private notary, the private legal executive, the lawyer, professional mediator stopping activities, tax debt:

1) mistakenly paid amounts of taxes and other obligatory payments in the budget are subject to return to this private notary, the private legal executive, the lawyer, professional mediator according to the procedure, stipulated in Clause 601 of this Code;

2) excessively paid amounts of taxes, payment and penalty fee in the budget are subject to return to this private notary, the private legal executive, the lawyer, professional mediator according to the procedure, stipulated in Clause 602 of this Code;

3) paid amounts of other obligatory payments in the budget are subject to return to this private notary, the private legal executive, the lawyer, professional mediator according to the procedure, stipulated in Clause the 606th of this Code;

4) paid amounts of penalties are subject to return to this private notary, the private legal executive, the lawyer, professional mediator stopping activities, according to the procedure, stipulated in Clause the 605th of this Code;

5) the amounts of the customs duties, taxes, customs fees and penalty fee levied by customs authorities which are excessively (mistakenly) paid to the budget are subject to return to this private notary, the private legal executive, the lawyer, professional mediator stopping activities, according to the procedure, established by the customs legislation of the Republic of Kazakhstan.

7. The tax liability of the private notary, private legal executive, lawyer, the professional mediator which stopped activities is considered fulfilled after completion of documentary check and in case of absence or repayment of the tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions and social contributions including formed by results of documentary check to terms, stipulated in Clause the 608th of this Code.

8. Date of removal of the private notary, private legal executive, lawyer, professional mediator from registration accounting in tax authority is completion date of the tax liability according to Item 7 of this Article.

9. The tax authority no later than three working days from the date of execution of the tax liability according to Item 7 of this Article performs removal from registration accounting as the private notary, the private legal executive, the lawyer, professional mediator and places on Internet resource of authorized body information on removal of the private notary, the private legal executive, the lawyer, professional mediator from registration accounting.

10. The basis for refusal in removal from registration accounting as the private notary, the private legal executive, the lawyer, professional mediator is availability of tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions, social assignments, unpaid in terms, stipulated in Clause the 608th of this Code.

Information on private notaries, private legal executives, lawyers, professional mediators to which it is refused removal from registration accounting according to this Item is placed on Internet resource of authorized body within three working days from the date of the expiration of payment, stipulated in Item the 7th this Article.

Article 43. Features of execution of the tax liability separate categories of individual entrepreneurs in case of the activities termination

1. This Article establishes features of execution of the tax liability of the individual entrepreneur stopping activities who at the same time corresponds to the following conditions:

1) is not taxpayer on value added;

2) No. 257-V ZRK is excluded according to the Law of the Republic of Kazakhstan of 28.11.2014

3) is not included in the plan of tax audits based on results of actions of system of risks assessment.

This Article is applied to the individual entrepreneurs corresponding to the conditions determined by this Item during the term of limitation period, stipulated in Item 2 articles 46 of this Code. Provisions of this Item extend also concerning individual entrepreneurs whose period from the date of state registration as individual entrepreneurs less than the term of limitation period, stipulated in Item 2 articles 46 of this Code.

2. The individual entrepreneur in case of decision making about the activities termination at the same time represents to tax authority in the location:

1) tax statement for the activities termination;

2) the tax statement for removal from registration accounting on separate types of activity in the presence of such accounting;

3) liquidating tax statements;

4) No. 257-V ZRK is excluded according to the Law of the Republic of Kazakhstan of 28.11.2014

5) No. 257-V ZRK is excluded according to the Law of the Republic of Kazakhstan of 28.11.2014

6) tax statement for removal from accounting of cash register according to the procedure, stipulated in Clause 648th of this Code.

The document specified in the subitem 6) of this Item is submitted the individual entrepreneur stopping activities in case of statement of cash register on accounting in tax authority.

3. Liquidating tax statements are constituted on types of tax, other obligatory payments in the budget, to the compulsory pension contributions obligatory professional pension fee and to social assignments on which the individual entrepreneur stopping activities is taxpayer (tax agent), from the beginning of tax period at which the tax application for the activities termination, before date of submission of such statement is submitted.

If the term of submission of the next tax statements comes after submission of liquidating tax statements, submission of such next tax statements is made no later than date of submission of liquidating tax statements.

4. Tax payment, other obligatory payments in the budget, social assignments, transfer of compulsory pension contributions, the compulsory professional pension contributions reflected in liquidating tax statements is made by the individual entrepreneur stopping activities no later than ten calendar days from the date of submission to tax authority of liquidating tax statements.

If the due date for tax payment, other obligatory payments in the budget, social assignments, transfer of compulsory pension contributions, the compulsory professional pension contributions reflected in the tax statements provided before liquidating tax statements comes after the term specified in part one of this Item, payment (transfer) is made no later than ten calendar days from the date of submission to tax authority of liquidating tax statements.

5. The tax authority within three working days from the date of receipt of the tax statement of the individual entrepreneur for the termination of activities shall send inquiry:

1) in authorized state bodies - about submission of data on the transactions with the property which is subject to state registration, made by the physical person who is the individual entrepreneur stopping activities and also about its property as of the date of receipt of the tax statement for the activities termination;

2) in customs authorities - about submission of data on the foreign trade transactions made by the physical person who is the individual entrepreneur stopping activities and also about confirmation of absence of debt on customs payments and taxes on date not earlier than the date of receipt of the requirement of tax authority;

3) in the banks and (or) the organizations performing separate types of banking activities - about submission of data on remaining balance and movement of money on bank accounts of the individual entrepreneur stopping activities for the date of receipt of the tax statement for the activities termination.

The data on transactions provided by subitems 1) and 2) of this Item and also on movement of money on bank accounts are represented for the period during which tax audit concerning the individual entrepreneur stopping activities within the term of limitation period, stipulated in Clause 46th of this Code, about day of receipt by tax authority of the tax statement for the activities termination was not carried out.

6. The data on requests of tax authority specified in Item 5 of this Article shall be provided no later than twenty working days from the date of its obtaining if other is not established by the subitem 12) of Article of 581 of this Code.

7. The tax authority within ten working days from the date of receipt of all data shall exercise cameral control and constitute the conclusion according to the procedure, established by this Code.

In the conclusion results of cameral control and condition of calculations for taxes and other obligatory payments in the budget, to the compulsory pension contributions compulsory for professional pension contributions and social assignments are reflected.

The conclusion is constituted in number of at least two copies and signed by officials of tax authority. One copy of the conclusion is handed no later than three working days after its signing to the individual entrepreneur under list or goes to it by mail the registered mail with the notification.

In case of return by post or other organization of communication of the conclusion sent by tax authority to the individual entrepreneur by mail the registered mail with the notification, date of delivery of such conclusion is date of tax inspection on the bases and according to the procedure, the established this Code.

8. In case of identification of violations by results of cameral control the individual entrepreneur no later than five working days from the date of receipt of the conclusion is handed the notification on elimination of the violations revealed by results of cameral control, according to the procedure, established by Chapter 84 of this Code.

Execution of the notification on elimination of the violations revealed by results of cameral control is performed by the individual entrepreneur according to the procedure, stipulated in Clause the 587th of this Code.

In case of non-execution of the notification and (or) disagreement of tax authorities with the explanations provided by the taxpayer concerning the individual entrepreneur stopping activities documentary tax audit is carried out. At the same time documentary tax audit shall be begun no later than ten working days after the expiration of execution of such notification and (or) receipt of the explanation about disagreement on the revealed violations.

9. The tax debt of the individual entrepreneur stopping activities is settled by the money of the specified individual entrepreneur including received from realization of its property according to the procedure of the priority established by legal acts of the Republic of Kazakhstan.

10. If the individual entrepreneur stopping activities has excessively paid amounts of taxes, payment and penalty fee in the budget, then the specified amounts are subject to offsetting on account of repayment of tax debt of this individual entrepreneur according to the procedure, stipulated in Clause the 599th of this Code.

If the individual entrepreneur stopping activities has mistakenly paid amounts of taxes, payment and penalty fee in the budget, the specified amounts are subject to offsetting according to the procedure, stipulated in Clause 601 of this Code.

11. In case of absence at the individual entrepreneur stopping activities, tax debt:

1) mistakenly paid amounts of taxes and other obligatory payments in the budget are subject to return to this taxpayer according to the procedure, stipulated in Clause 601 of this Code;

2) excessively paid amounts of taxes, payments, collection and penalty fee in the budget are subject to return to this taxpayer according to the procedure, stipulated in Clause 602 of this Code;

3) paid amounts of other obligatory payments in the budget are subject to return to this taxpayer according to the procedure, stipulated in Clause the 606th of this Code;

4) paid amounts of penalties are subject to return to this taxpayer according to the procedure, stipulated in Clause the 605th of this Code;

5) the amounts of the customs duties, taxes, customs fees and penalty fee levied by customs authorities which are excessively (mistakenly) paid to the budget are subject to return to this taxpayer according to the procedure, established by the customs legislation of the Republic of Kazakhstan.

12. Payment (transfer) of tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions, social assignments is made by the taxpayer no later than ten calendar days from the date of creation of the conclusion or execution of the notification on elimination of the violations revealed by results of cameral control.

13. The individual entrepreneur is recognized struck off the registration register as the individual entrepreneur from the date of:

1) creation of the conclusion - in the absence of violations by results of cameral control and tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions, social assignments;

2) execution of the notification on elimination of the violations revealed by results of cameral control - in the presence of such violations and lack of tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions, social assignments;

3) repayments of tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions, social assignments - in the presence of tax debt and condition of elimination of the violations revealed by results of cameral control, in full.

Information on the removal of the individual entrepreneur from registration accounting according to the procedure established by this Item is placed on Internet resource of authorized body within three working days from the date of removal from registration accounting as the individual entrepreneur.

The basis for refusal in removal from registration accounting as the individual entrepreneur is availability of tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions and social assignments, unpaid in terms, stipulated in Item the 12th this Article.

Information on individual entrepreneurs to whom it is refused removal from registration accounting according to this Item is placed on Internet resource of authorized body within three working days from the date of the expiration of payment, stipulated in Item the 12th this Article.

14.  No. 257-V ZRK is excluded according to the Law of the Republic of Kazakhstan of 28.11.2014

15. No. 257-V ZRK is excluded according to the Law of the Republic of Kazakhstan of 28.11.2014

Article 43-1. The termination of activities of separate categories of individual entrepreneurs in the simplified procedure

1. The termination of activities of separate categories of individual entrepreneurs in the simplified procedure is performed without carrying out cameral control, stipulated in Clause 586th of this Code, on the basis:

1) tax statement of the taxpayer for the termination of activities or

2) the written consent containing in the tax statement for suspension (prolongation, renewal) of submission of tax statements or in calculation of cost of the patent.

2. The individual entrepreneurs who are citizens of the Republic of Kazakhstan or oralmans, corresponding at the time of submission of the tax statement for the activities termination to at the same time following conditions are subject to the termination of activities in the simplified procedure:

1) not staying on the registration registry as the taxpayer on value added;

2) not performing activities in the form of joint venture;

3) not being the payers of the single land tax applying separate accounting of the income and expenses, property on types of activity to which the special tax regime for country or farms does not extend;

4) not performing separate types of activity specified in Item 1 of Article 574 of this Code;

5) the systems of risks assessment which are absent in respect of tax audits based on results of actions;

6) not having tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions and social assignments.

This Article is applied to the individual entrepreneurs corresponding to the conditions determined by subitems 1) - 5) parts one of this Item, during the term of limitation period, stipulated in Item 2 articles 46 of this Code, before date of submission of the tax statement for the termination of activities or approach of cases, stipulated in Item the 5th this Article.

3. In case of the termination of activities in the simplified procedure for the basis provided by the subitem 1) of part one of Item 1 of this Article, the individual entrepreneur represents to tax authority in the place of the stay at the same time:

1) tax statement for the activities termination;

2) liquidating tax statements;

3) the tax statement for removal from accounting of cash register (in case of its availability) according to the procedure, stipulated in Clause the 648th of this Code.

Liquidating tax statements are constituted on types of tax, other obligatory payments in the budget, to the compulsory pension contributions compulsory for professional pension contributions and social assignments on which the individual entrepreneur stopping activities is payer and (or) the tax agent, from the beginning of tax period at which the tax application for the activities termination, before date of submission of such statement is submitted.

If the term of submission of the next tax statements comes after submission of liquidating tax statements, submission of such next tax statements is made no later than date of submission of liquidating tax statements.

4. In case of the termination of activities in the simplified procedure for the basis provided by the subitem 1) of part one of Item 1 of this Article, tax payment and other obligatory payments in the budget, social assignments, transfer of compulsory pension contributions, the compulsory professional pension contributions reflected in liquidating tax statements are made no later than ten calendar days from the date of submission to tax authority of liquidating tax statements.

If the due date for tax payment and other obligatory payments in the budget, social assignments, transfer of compulsory pension contributions, the compulsory professional pension contributions reflected in the tax statements provided before liquidating tax statements comes after the expiration specified in part one of this Item, payment (transfer) is made no later than ten calendar days from the date of submission of liquidating tax statements.

The tax authority no later than three working days from the date of execution of the tax liability according to this Item performs removal of the individual entrepreneur from registration accounting and places information on removal of the individual entrepreneur from registration accounting on Internet resource of authorized body.

The tax authority refuses removal from registration accounting as the individual entrepreneur and places information on Internet resource of authorized body:

1) in case of discrepancy to conditions, stipulated in Item 2 these Articles, and (or) failure to meet requirements of Item 3 of this Article within three working days from the date of submission of the tax statement for the activities termination;

2) in case of failure to meet requirements, provided by this Item, within three working days from expiry date of tax payment and other obligatory payments in the budget, social assignments, transfer of compulsory pension contributions, compulsory professional pension contributions.

5. Individual entrepreneurs in the following cases are subject to the termination of activities in the simplified procedure for the basis provided by the subitem 2) of part one of Item 1 of this Article:

1) applying special tax regime on the basis of the patent and not provided within sixty calendar days from the date of expiration of the patent or the end of the period of suspension of operations the next calculation of cost of the patent;

2) the ends of the period of suspension of operations which suspended submission of tax statements and not provided later tax statements within sixty calendar days from the date of the expiration of the submission of tax statements established by this Code.

Removal from registration accounting as the individual entrepreneur in the cases specified in this Item is performed by tax authority in the location of the individual entrepreneur:

in case of compliance to conditions, stipulated in Item 2 these Articles;

on condition of lack of the cash register staying on the registration registry in tax authority;

within three working days from the date of the expiration of one of the terms established by subitems 1) and 2) of part one of this Item.

Information on the removal of the individual entrepreneur from registration accounting according to the procedure established by this Item is placed on Internet resource of authorized body within three working days from the date of the expiration of one of the terms established by subitems 1) and 2) of part one of this Item.

6. The taxpayer is recognized struck off the registration register as the individual entrepreneur from the date of following behind day:

tax payment and other obligatory payments in the budget, social assignments, transfer of compulsory pension contributions, compulsory professional pension contributions, in case of the termination of activities in the simplified procedure for the basis provided by the subitem 1) of part one of Item 1 of this Article;

expirations of the last patent (except as specified suspensions of operations), in case of the termination of activities in the simplified procedure for the basis provided by the subitem 2) of part one of Item 1 of this Article;

the ends of the period of the suspension of operations specified in the tax statement for suspension (prolongation, renewal) of submission of tax statements in case of the termination of activities in the simplified procedure for the basis provided by the subitem 2) of part one of Item 1 of this Article.

7. In case of identification of violations by tax authority during the term of limitation period after the termination of activities of the individual entrepreneur according to this Article calculation of the tax liabilities on taxes and other obligatory payments in the budget, to the compulsory pension contributions compulsory for professional pension contributions and social assignments on the activities performed during registration as the individual entrepreneur is made by physical person according to the tax legislation of the Republic of Kazakhstan existing at the time of emergence of obligations on their payment.

Article 44. Execution of the tax liability of physical person, acknowledged is unknown absent

1. The tax liability of physical person stops from the moment of its recognition is unknown absent based on the become effective judgment.

2. Tax debt of the physical person recognized by court it is unknown absent, it is settled by person to whom the obligation on guardianship over property of physical person is assigned, acknowledged it is unknown absent.

3. If property of physical person, acknowledged it is unknown absent, there is not enough for repayment of tax debt, then outstanding part of its tax debt is written off by tax authority based on the judgment about insufficiency of property.

4. In case of cancellation by court of the decision on recognition of person it is unknown the tax debt which is earlier written off by the tax authority absent action renews judicially irrespective of the term of limitation period, stipulated in Clause 46th of this Code.

Article 45. Repayment of tax debt of the died physical person

1. The tax debt formed on the date of the death of the physical person or for date of the announcement by his dead based on the become effective judgment is settled by the heir (heirs) within the cost of the inherited property and in proportion to share in inheritance for date of its obtaining.

If the property of the died physical person, and also the physical person announced by the dead based on the become effective judgment is not enough for repayment of tax debt, then outstanding part of tax debt is written off by tax authority based on the judgment about insufficiency of property.

2. If the heir (heirs) is (are) minor (minor), that obligation on repayment of the tax debt of physical person formed on the date of his death or for date of the announcement by his dead, within the cost of the inherited property and in proportion to share in inheritance to date of its obtaining is assigned on it (such) the heir (heirs) only based on the become effective judgment.

3. The tax debt of physical person formed on the date of his death or for date of the announcement his dead based on the become effective judgment, is considered extinguished in cases if:

1) the minor (minors) the heir (heirs) is exempted (are exempted) from execution of the tax liability on repayment of such debt based on the become effective judgment;

2) there is no heir (heirs).

In case of cancellation by court of the decision on the announcement of physical person by the dead action of the tax debt which is earlier written off by tax authority is resumed judicially irrespective of the term of limitation period, stipulated in Clause 46th of this Code.

4. Provisions of this Article extend also to the dead or declared the dead based on the become effective judgment of the individual entrepreneur, the private notary, the private legal executive, the lawyer, professional mediator.

Article 46. Terms of limitation period on the tax liability and the requirement

1. Limitation period on the tax liability and trebovaniyuperiod time, during which:

1) body of Tax Service has the right to add or review the estimated, added amount of taxes and other obligatory 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 other obligatory payments in the budget, penalty fee;

4) the body of Tax Service shall carry out offsetting and (or) the tax return and other obligatory payments to the budget, penalty fee.

2. If other is not provided by this Article, the term of limitation period on the tax liability and the requirement constitutes five years. The current of term of limitation period begins after the termination of the corresponding tax period, except as specified, provided by this Article.

3. On the taxpayers performing activities according to the contract for subsurface use, body of Tax Service has the right to add or review the estimated, added tax amount on excess profit, taxes and other obligatory 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), and also the corporate income tax regarding deductions on liquidation expenses of consequences of development of fields and the related adjustment of gross annual income according to Articles 94 and 107 of this Code - 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.

3-1. In case of application of Chapter 17-1 of this Code the taxpayer shall, and the body of Tax Service has the right to estimate, add or review the estimated, added amount of taxes and other obligatory payments of the budget during the period of operation of the investment contract providing implementation of the investment priority project, and five years from expiry date or other cancellation of this investment contract.

Provisions of this Item do not extend to execution of the tax liability on the value added tax and excise.

3-2. For the purpose of application of Article 273-1 of this Code current of term of limitation period on the tax liability and the requirement for the value added tax for:

1) the period of construction of buildings and constructions of production appointment - begins 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) the period of conducting exploration works and arrangement of the field - begins 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.

At the same time, if export is performed till January 1, 2016, the current of term of limitation period begins since January 1, 2016.

For the purposes of charge or review of the estimated, added tax amount on value added specified in this Item, 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 excess of the value added tax.

4. Charge or review of assessed taxes and other obligatory payments in the budget for transactions with the taxpayer recognized by the pseudo-company, or to the transaction (transactions) made (made) with the subject of private entrepreneurship without intention to perform business activity is made by tax authority within the term of limitation period on the tax liability and the requirement after the introduction in legal force of sentence or the court order.

5. If other is not established by this Item, 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 1 this Article, expires less than in one calendar year, the specified term of limitation period is prolonged regarding charge and (or) review of assessed taxes and other obligatory payments in the budget for one calendar year.

In case of submission of additional tax statements by the taxpayer (tax agent) with changes and amendments regarding transfer of losses for the period on which the term of limitation period, stipulated in Item 1 this Article, expires less than in one calendar year the specified term of limitation period is prolonged regarding charge and (or) review of the estimated amount of the corporate income tax of the budget for three calendar years.

6. On taxes and other obligatory payments in the budget, to the penalty fee which is subject to offsetting and (or) return by tax authorities according to the procedure, established by this Code, the term of limitation period for carrying out offsetting and (or) return constitutes five years after the termination of tax period, except for case, stipulated in Clause 548th of this Code.

For the purposes of return by tax authorities of the confirmed amount of excess of the value added tax, the requirement about return for which is provided by the taxpayer within the term of limitation period provided by Items 2 and 3-2 of this Article, the term of limitation period for carrying out return and (or) offsetting, stipulated in Article 600th of this Code, constitutes five years 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.

6-1. In case of application of the subitem 3) of Item 1 of Article 133 of this Code the taxpayer, body of Tax Service has the right to review, estimate or add adjustment amount of the taxable income, and also the amount of the corporate income tax or the individual income tax - during the period of training of physical person and five years from the date of completion of training of physical person.

7. In case of the expiration of terms of limitation period on the tax liability and the requirement during appeal by the taxpayer (tax agent) in the notification procedure established by the legislation of the Republic of Kazakhstan on results of check, and also action (failure to act) of officials of tax authorities the term of limitation period is prolonged in the appealed part before execution of the decision passed by results of consideration of the application (claim).

7-1. In case of the expiration of terms of limitation period on the tax liability and the requirement during giving of objection by the taxpayer (tax agent) of the preparatory act of tax audit, and also during consideration by its tax authority the term of limitation period regarding charge or review of the estimated, added amount of taxes and other obligatory payments of the budget stops for giving of written objection by the taxpayer (tax agent) on the preparatory act of tax audit, and also for consideration of written objection by tax authority of the taxpayer (tax agent) on the preparatory act of tax audit according to the procedure, established by the legislation of the Republic of Kazakhstan.

8. In case of the expiration of terms of limitation period on the tax liability and the requirement during consideration of the tax statement of the nonresident of the income tax return from the budget or conditional bank deposit based on the international treaty, or appeal 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 or conditional bank deposit based on the international treaty, or appeal 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 this Item established by the legislation of the Republic of Kazakhstan, the term of limitation period is prolonged before execution of the decision passed by results of consideration of the application (claim).

9. In case of the expiration of terms of limitation period on the tax liability and the requirement during procedure of mutual coordination by authorized body according to article 226 of this Code the term of limitation period is prolonged 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.

10. In case of the direction during conducting tax audit of requests according to the legislation of the Republic of Kazakhstan on transfer pricing the term of limitation period regarding review of the estimated, added amount of taxes and other obligatory payments of the budget stops for the direction of requests and receipt on them of documents and (or) information.

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

Chapter 6. Change of completion dates of the tax liability on tax payment, other obligatory payments in the budget and (or) penalty fee. Basis of the termination of the tax liability

Article 47. General provisions

Change of completion dates of the tax liability on tax payment, other obligatory payments in the budget and (or) is made by penalty fee by change:

1) completion dates of the tax liability on tax payment and (or) penalty fee based on the statement of the taxpayer according to the procedure, determined by Articles 47-1 - 51, 52 and 53 of this Code;

2) completion dates of the tax liability on payment of the added amounts of taxes, other obligatory payments of the budget and (or) penalty fee specified in the notification on results of check, according to the procedure, determined by Articles 51-1 and 52 of this Code;

3) completion dates of the tax liability on the tax discharge of the re-structured organization according to the procedure, determined by Article 51-2 of this Code;

4) payment due date of indirect taxes on imported goods according to the procedure, determined by Article 51-3 of this Code.

If other is not established by this Chapter, change of completion dates of the tax liability on tax payment, other obligatory payments in the budget does not exempt the taxpayer from payment of penalty fee for untimely payment of the amounts of taxes, other obligatory payments in the budget according to article 610 of this Code.

Article 47-1. Change of completion dates of the tax liability on tax payment and (or) penalty fee based on the statement of the taxpayer

1. Under change of completion dates of the tax liability on tax payment and (or) penalty fee based on the statement of the taxpayer transfer of the due date for tax payment established by this Code (except the taxes withheld at source of payment, excises and the value added tax on imported goods) and (or) penalty fee for later term, but no more than on twelve calendar months is recognized.

The statement of the taxpayer for change of completion dates of the tax liability on tax payment and (or) penalty fee shall contain the reasons of transfer of the due date for tax payment and (or) penalty fee.

2. The right to execution of the tax liability on the changed terms is not subject to assignment.

3. The change of completion dates of the tax liability on tax payment and (or) penalty fee provided by this Article is made on the security of property of the taxpayer and (or) the third party, and (or) under guarantee of bank.

Article 48. Body, authorized to make the decision on change of completion date of the tax liability on tax payment and (or) penalty fee based on the statement of the taxpayer

1. The decision about stipulated in Article 47-1 of this Code change of completion dates of the tax liability on tax payment and (or) the penalty fee arriving in the republican budget, and also distributed between republican and local budgets, is accepted by higher tax authority in relation to tax authority in which the taxpayer is registered in the location.

2. The decision about stipulated in Article 47-1 of this Code change of completion dates of the tax liability on tax payment and (or) the penalty fee arriving in full in local budgets is accepted by tax authority in the place of registration accounting of the taxpayer.

Article 49. Procedure for change of completion dates of the tax liability on tax payment and (or) penalty fee under guarantee of bank

1. The statement for change of completion dates of the tax liability on tax payment and (or) penalty fee under guarantee of bank is submitted the taxpayer in body of Tax Service, authorized to make the decision on change of completion date of the tax liability on tax payment and (or) penalty fee, no later than ten calendar days from the date of the conclusion of the agreement of guarantee of bank. Are enclosed to the application the agreement of guarantee of bank signed between bank - the guarantor and the taxpayer, and the bank guarantee.

At the same time change of completion dates of the tax liability on tax payment (except the taxes withheld at source of payment, excises and the value added tax on imported goods) is made for term no more than twelve calendar months.

2. The guarantee of bank shall be irrevocable. Contents of the agreement of guarantee of bank shall conform to the requirements established by the legislation of the Republic of Kazakhstan.

3. No later than fifteen calendar days from the date of obtaining the body of Tax Service adopts statements of the taxpayer one of the following decisions which are becoming effective from the date of signing:

1) about change of completion dates of the tax liability on tax payment and (or) penalty fee with appendix of the schedule of execution of the tax liability approved with the taxpayer who establishes the due dates for tax payment and (or) penalty fee and is integral part of this decision;

2) about refusal in change of completion dates of the tax liability on tax payment and (or) penalty fee.

4. In the decision on change of completion dates of the tax liability on tax payment and (or) penalty fee the type and tax amount and (or) are specified by penalty fee on which payment due dates, surname, name, middle name (are changed in case of its availability) or the name of the taxpayer, identification number and effective period of the decision.

5. The decision on refusal in change of completion dates of the tax liability on tax payment and (or) is accepted by penalty fee in case of non-compliance with this Chapter by the taxpayer of provisions.

Article 50. Procedure for change of completion dates of the tax liability on tax payment and (or) penalty fee on the security of property

1. The statement for change of completion dates of the tax liability on tax payment and (or) penalty fee on the security of property of the taxpayer and (or) the third party is submitted the taxpayer in body of Tax Service, authorized to make the decision on change of completion date of the tax liability on tax payment and (or) penalty fee, no later than ten calendar days from the date of the conclusion of the agreement of pledge. The agreement of pledge and the report of the appraiser on assessment of market value of mortgage property are enclosed to the application.

At the same time change of completion dates of the tax liability on tax payment (except the taxes withheld at source of payment, excises and the value added tax on imported goods) is made for term no more than twelve calendar months.

2. No later than fifteen calendar days from the date of obtaining the body of Tax Service adopts statements of the taxpayer one of the following decisions which are becoming effective from the date of signing:

1) about change of completion dates of the tax liability on tax payment and (or) penalty fee with appendix of the schedule of execution of the tax liability approved with the taxpayer who establishes the due dates for tax payment and (or) penalty fee and is integral part of this decision;

2) about refusal in change of completion dates of the tax liability on tax payment and (or) penalty fee.

3. In the decision on change of completion dates of the tax liability on tax payment and (or) penalty fee the type and tax amount and (or) are specified by penalty fee on which payment due dates, surname, name, middle name (are changed in case of its availability) or the name of the taxpayer, identification number and effective period of the decision.

4. The decision on refusal in change of completion dates of the tax liability on tax payment and (or) is accepted by penalty fee in case of non-compliance with this Chapter by the taxpayer of provisions.

Article 51. Procedure for the conclusion of the agreement of pledge of property

1. The agreement of pledge of property is signed between the taxpayer and (or) the third party and tax authority in the place of registration accounting of the taxpayer within fifteen calendar days from the date of receipt of the written address of the taxpayer about the conclusion of the contract of pledge with appendix of the report of the appraiser about assessment of market value of the property provided as a deposit.

The report of the appraiser on assessment of market value of mortgage property shall be constituted not earlier than fifteen calendar days before date of submission of the written address by the taxpayer about the conclusion of the agreement of pledge.

2. The agreement of pledge of property is signed in case of observance of the following conditions:

1) contents of the agreement of pledge conform to the requirements established by the legislation of the Republic of Kazakhstan;

2) the property provided as a deposit shall be liquid, insured against loss or damage, and its market value shall be at least amount of taxes, and the penalty fee which is subject to payment in the budget. Cannot be pledge objects:

critical infrastructure;

electric, thermal and other types of energy;

distrained property;

property on which there are restrictions imposed by state bodies;

the property encumbered with the third party rights;

perishable raw materials, food;

property rights;

3) repledge of the property provided as a deposit is not allowed;

4) in cases when legal acts of the Republic of Kazakhstan provide obligatory state registration of the agreement of pledge of property, the taxpayer after the conclusion of the agreement of pledge provides its registration in the relevant registering body and without delay represents to the tax authority making the decision on change of completion date of the tax liability on tax payment and (or) penalty fee, the document confirming registration of the agreement of pledge.

Article 51-1. Procedure for change of completion dates of the tax liability on payment of the added amounts of taxes, other obligatory payments of the budget and (or) penalty fee specified in the notification on results of check

1. The statement for change of completion dates of the tax liability on payment of the added amounts of taxes, other obligatory payments of the budget and (or) penalty fee specified in the notification on results of check is submitted the taxpayer (tax agent) in the tax authority which is higher in relation to tax authority in which the taxpayer is registered in the location, no later than thirty working days from the date of delivery of the notification on results of check in cases of consent of the taxpayer (tax agent) with the specified amounts and their compliance to conditions, stipulated in Item 2 these Articles. Are enclosed to the application:

1) the schedule of execution of the tax liability providing payment of the added amounts of taxes, other obligatory payments of the budget and (or) penalty fee specified in the notification on results of check;

2) the written confirmation of belonging of the taxpayer to one of categories of the subjects of private entrepreneurship established by the Entrepreneurial code of the Republic of Kazakhstan, issued by authorized body on entrepreneurship.

If the taxpayer (tax agent) before the expiration provided by part one of this Item makes partial payment of the added amounts of taxes, other obligatory payments of the budget and (or) penalty fee specified in the notification on results of check, such taxpayer (tax agent) has the right to submit the application for change of completion dates of the tax liability on payment of the rest of the added amounts of taxes, other obligatory payments of the budget and (or) penalty fee specified in the notification on results of check.

2. Change of completion dates of the tax liability on payment of the added amounts of taxes, other obligatory payments of the budget and (or) penalty fee specified in the notification on results of check is made according to the procedure, established by this Article if such amounts in total it is at least:

The 3000-fold size of the monthly settlement indicator established by the law on the republican budget and operating for January 1 of year of the corresponding financial year in which the application is submitted - for small business entities;

The 153000-fold size of the monthly settlement indicator established by the law on the republican budget and operating for January 1 of year of the corresponding financial year in which the application is submitted - for subjects of medium business;

The 300000-fold size of the monthly settlement indicator established by the law on the republican budget and operating for January 1 of year of the corresponding financial year in which the application is submitted - for subjects of big business.

3. Provisions of this Article do not extend to the taxpayers corresponding to one of the following conditions:

the period from registration date as the taxpayer before date of filing of application, stipulated in Item 1 this Article, constitutes less than five years;

the coefficient of the tax load determined as the relation of the estimated and (or) added amounts of taxes and other obligatory payments of the budget to gross annual income of the legal entity (the income of the individual entrepreneur) without adjustments for the calendar year preceding year of filing of application about change of completion dates of the tax liability on payment of the added amounts of taxes, other obligatory payments of the budget and (or) penalty fee specified in the notification on results of check below the industry average value established by authorized body.

In case of submission to tax authority of the statement specified in Item 1 of this Article during the period before the term of submission of the declaration on the corporate (individual) income tax for the calendar year preceding year of filing of application, the coefficient of the tax load is determined as the relation of the estimated and (or) added amounts of taxes and other obligatory payments of the budget to gross annual income of the legal entity (the income of the individual entrepreneur) without adjustments for the last calendar year on which on date of filing of application there stepped the term of submission of the declaration on the corporate (individual) income tax.

4. In cases if the taxpayer (tax agent) misses submission due date of the statement, stipulated in Item 1 this Article, in connection with temporary disability of physical person concerning which tax audit is carried out, and also the head and (or) the chief accountant (in case of its availability) the taxpayer (tax agent), then such taxpayer (tax agent) for the purpose of recovery of the missed submission due date of the statement having the right no later than ten working days from the date of the end of the period of temporary disability of persons specified in this Item to provide to the tax authority which is higher in relation to tax authority in which the taxpayer is registered in the location, the statement and the petition.

Provisions of this Item are applied to taxpayers (tax agents) whose organizational structure does not provide availability of persons, replacement above-stated persons during their absence.

The document is attached to the petition for recovery of the missed submission due date of the statement:

the confirmatory period of temporary disability of persons specified in part one of this Item;

establishing organizational structure of such taxpayer (tax agent).

5. Change of completion dates of the tax liability on payment of the accrued taxes, other obligatory payments in the budget and (or) the penalty fee specified in the notification on results of check is made for term no more than thirty six calendar months.

6. No later than fifteen calendar days from the date of receipt of the statement of the taxpayer (tax agent) the body of Tax Service accepts one of the following decisions which are becoming effective from the date of signing:

1) about change of completion dates of the tax liability on payment of the added amounts of taxes, other obligatory payments of the budget and (or) penalty fee specified in the notification on results of check with appendix of the schedule of execution of the tax liability approved with the taxpayer who establishes the due dates for tax payment of other obligatory payments in the budget and (or) penalty fee and is integral part of this decision;

2) about refusal in change of completion dates of the tax liability on the added amounts of taxes, other obligatory payments of the budget and (or) the penalty fee specified in the notification on results of check with indication of the refusal bases.

7. In case of acceptance by tax authority of the decision specified in the subitem 1) of Item 6 of this Article, the taxpayer (tax agent) shall make payment of the added amounts of taxes, other obligatory payments of the budget and (or) penalty fee specified in the notification on results of check, monthly equal shares during effective period of such decision according to the approved schedule.

8. In the decision on change of completion dates of the tax liability on payment of the added amounts of taxes, other obligatory payments of the budget and (or) penalty fee specified in the notification on results of check the type and tax amount, other obligatory payments in the budget and (or) are specified by penalty fee on which payment due dates, surname, name, middle name (are changed in case of its availability) or the name of the taxpayer (tax agent), identification number and effective period of the decision.

9. The decision on refusal in change of completion dates of the tax liability on payment of the added amounts of taxes, other obligatory payments of the budget and (or) penalty fee specified in the notification on results of check is accepted in cases of non-compliance by the taxpayer (tax agent) with provisions and (or) discrepancies to conditions of this Article.

Article 51-2. Procedure for change of completion dates of the tax liability on the tax discharge of the re-structured organization

1. Provisions of this Article are applied by the re-structured organization to the corporate income tax estimated and which is subject to payment for tax period in which such organization performs restructuring of obligations to creditors according to the restructuring plan approved by court.

For the purposes of this Article the re-structured organization is understood as the taxpayer, except for banks of the second level, at the same time corresponding to the following conditions:

1) is legal resident person with participation of the state in the authorized capital;

2) carrying out restructuring for execution by such legal entity of obligations to creditors is performed according to the procedure, established by Chapter 6-1 of the Law of the Republic of Kazakhstan "About banks and banking activity in the Republic of Kazakhstan";

3) on acceptance date court of the decision on carrying out restructuring for execution by such legal entity of obligations to creditors is the organization entering into banking conglomerate as the parent organization, except for banks.

2. Under change of completion date of the tax liability on payment of the corporate income tax of the re-structured organization transfer of the payment due date of tax on later completion date of obligations to creditors provided by the restructuring plan, but no more than for ten years from the date of stipulated in Clause 142 of this Code of payment due date of the corporate income tax estimated and which is subject to payment for the tax period specified in Item 1 of this Article established by this Code is recognized.

At the same time change of completion dates of the tax liability on payment of the corporate income tax is made in case of observance of conditions, stipulated in Item 3 these Articles.

Application by the re-structured organization of provisions of this Article is not allowed more than once.

3. The re-structured organization no later than the term of submission of the declaration for the corporate income tax for the tax period specified in Item 1 of this Article shall provide to tax authority in the location the notification on change of completion dates of the tax liability on payment of the corporate income tax according to this Article.

Along with the notification the re-structured organization submits the following documents:

1) notarially attested copy of the restructuring plan approved by National Bank of the Republic of Kazakhstan;

2) the copy of the judgment which took legal effect about carrying out restructuring certified by court;

3) the copy of the determination of court which took legal effect about approval of the restructuring plan certified by court.

4. Change of completion dates of the tax liability on the corporate income tax according to this Article is made without charge of penalty fee for untimely payment of such tax, and also without pledge of property of the taxpayer and (or) the third party, and (or) guarantee of bank.

5. Change of completion dates of the tax liability on the corporate income tax according to this Article is not made in case of non-compliance with this Article by the taxpayer of provisions.

Article 51-3. Procedure for change of payment due date of indirect taxes on imported goods

1. Change of payment due date of indirect taxes on imported goods is made on:

1) to the value added tax;

2) to excise, except for excise on the imported goods which are subject to marking according to this Code.

Provisions of this Article are not applied on the goods imported from the territory of state members of the Customs union.

2. The basis of change of payment due date of indirect taxes on imported goods is the declaration provided according to the customs legislation of the Customs union and (or) the customs legislation of the Republic of Kazakhstan to customs authority on the goods placed under customs procedure of release for internal consumption.

3. Change of payment due date of indirect taxes on imported goods is made under condition:

1) submissions to customs authority of the documents provided by the customs legislation of the Customs union and (or) the customs legislation of the Republic of Kazakhstan for customs clearance of such imported goods in full;

2) if persons who as a result of application of the risk management system installed by authorized body, are not referred to category of persons who do not have the right to application of change of the payment due date on indirect taxes provided by this Article.

4. Change of payment due date of indirect taxes on imported goods according to this Article is provided by reflection by tax authority of the estimated tax amount in personal account on the term of the 20th following after month in which release of imported goods is made for internal consumption according to the customs legislation of the Customs union and (or) the customs legislation of the Republic of Kazakhstan.

5. Change of payment due date of indirect taxes on imported goods exempts the taxpayer from payment of penalty fee in case of execution of the tax liability on the tax discharge on value added and excise on imported goods according to this Article within the changed term.

Article 52. Cancellation of the decision on change of completion dates of the tax liability on tax payment, other obligatory payments in the budget and (or) penalty fee

1. Action of the decision on change of completion dates of the tax liability for tax payment and (or) penalty fee stops after the effective period established in it.

2. Action of the decision on change of completion dates of the tax liability for tax payment, other obligatory payments in the budget and (or) penalty fee stops, including ahead of schedule, in cases:

1) payments by the taxpayer of all amount of taxes, other obligatory payments in the budget and (or) penalty fee before the expiration of the term established in the decision;

2) violations by the taxpayer of the schedule of execution of the tax liability on tax payment, other obligatory payments in the budget and (or) penalty fee;

3) submissions of the claim to the notification on results of check during the term specified in the decision of tax authority on change of execution of the tax liability on payment of the added amounts of taxes, other obligatory payments of the budget and (or) penalty fee specified in the notification on results of check.

In case of approach of the case provided by this subitem, action of the decision on change of completion dates of the tax liability for payment of such taxes, other obligatory payments in the budget and (or) penalty fee stops from the date of acceptance by tax authority of the decision specified in the subitem 1) of Item 6 of Article 51-1 of this Code.

Article 53. Procedure for the address of collection and realization of pledged property, and also requirement of execution of the bank guarantee

1. In case of violation of the schedule of execution of the tax liability provided with pledge of property of the taxpayer and (or) the third party and (or) guarantee of bank, the tax authority turns collection on pledged property of the taxpayer and (or) the third party or requires execution of the bank guarantee.

2. Realization of the property pledged by the taxpayer and (or) the third party is made by the authorized legal entity by tendering.

The procedure for realization of the property pledged by the taxpayer and (or) the third party, and also limited at the disposal of property of the taxpayer (tax agent) is determined by the Government of the Republic of Kazakhstan.

Article 54. Termination of the tax liability

1. The tax liability of physical person stops:

1) with death;

2) with the announcement his dead based on the become effective judgment;

3) in the cases, procedure and conditions established by the Law of the Republic of Kazakhstan "About amnesty of citizens of the Republic of Kazakhstan, the oralmans and persons having the residence permit in the Republic of Kazakhstan in connection with legalization of property by them".

2. The tax liability of the individual entrepreneur stops after the termination by the individual entrepreneur of activities according to the procedure, established by the legislation of the Republic of Kazakhstan.

3. The tax liability of the legal entity stops:

1) after liquidation;

2) after reorganization by accession (concerning the joined legal entity), merges and separations.

2. Special part

Section 3. Basic provisions

Article 55. Types of tax, other obligatory payments in the budget

1. In the Republic of Kazakhstan are effective:

1) taxes:

corporate income tax;

individual income tax;

value added tax;

excises;

rent export levy;

special payments and taxes of subsoil users;

social tax;

tax on vehicles;

land tax;

property tax;

tax on gaming;

the fixed tax;

single land tax;

2) other obligatory payments in the budget:

state fee;

charges:

charges for issue and (or) prolongation of permission to attraction of foreign labor power to the Republic of Kazakhstan;

registration fees;

collection for driving of vehicles through the territory of the Republic of Kazakhstan;

collection from auctions;

the license fee for the occupation right separate types of activity;

collection for issue of permission to use of radio-frequency range to the television and broadcasting organizations;

collection for certification in the sphere of civil aviation;

payment:

for use of the parcels of land;

for use of water resources of superficial sources;

for issues to the environment;

for use of fauna;

for forest uses;

for use of especially protected natural territories;

for use of radio-frequency range;

for provision of long distance and (or) international telephone communication, and also cellular communication;

for use of navigable waterways;

for placement of outdoor (visual) advertizing.

1-1. For the purposes of application of international treaties indirect taxes the value added tax, excises are recognized.

2. The amounts of taxes, other obligatory payments come to the budget in the income of the relevant budgets according to the procedure, the determined Budget code of the Republic of Kazakhstan and the law on the republican budget.

Chapter 7. Tax accounting

Article 56. Tax accounting and accounting documentation

1. Tax accounting - process of maintaining accounting documentation by the taxpayer (tax agent) according to requirements of this Code for the purpose of generalization and systematization of information on the taxation objects and (or) objects connected with the taxation and also calculation of taxes and other obligatory payments in the budget and creation of tax statements.

Summary tax accounting - the tax accounting performed by the authorized representative of agreement parties about joint activities as svodno on such activities, and on share of each agreement party about joint activities.

2. If other is not stipulated in Item 2-1 this Article, tax accounting is based on accounting data. The procedure for maintaining accounting documentation is established by the legislation of the Republic of Kazakhstan on financial accounting and the financial reporting.

2-1. Individual entrepreneurs who according to the legal act of the Republic of Kazakhstan for financial accounting and the financial reporting do not perform financial accounting and financial reporting preparation will organize and keep tax accounting according to the rules approved by authorized body, this Chapter and Chapter 7-1 of this Code.

3. The taxpayer (tax agent) independently and (or) by proxy the representative of agreement parties about joint activities, summary tax accounting, responsible for maintaining, will organize tax accounting and determines forms of generalization and systematization of information for tax purposes in the form of tax registers so that to provide:

1) forming of complete and reliable information about accounting treatment for the purposes of the taxation of the transactions performed by the taxpayer (tax agent) during tax period;

2) disaggregation of every line of forms of tax statements;

3) reliable creation of tax statements;

4) provision of information to tax authorities for tax control.

4. The taxpayer (tax agent) independently develops and approves tax accounting policy if other is not established by this Item.

The taxpayers applying special tax regime to subjects of small business and also the individual entrepreneurs applying special tax regime for country or farms on activities to which such special tax regime extends, approve the tax accounting policy developed independently in the form established by authorized body.

5. Tax accounting policy - the document accepted by the taxpayer (tax agent) establishing procedure for conducting tax accounting with observance of requirements of this Code.

Tax accounting policy, except for tax accounting policy of the individual entrepreneurs specified in Item 2-1 of this Article can be included in the form of the separate Section in the accounting policy developed according to International Financial Reporting Standards and requirements of the legislation of the Republic of Kazakhstan about financial accounting and the financial reporting.

6. Accounting documentation includes:

1) accounting documentation - for persons to whom according to the legal act for financial accounting and the finanovy reporting the obligation on its maintaining is assigned;

1-1) source accounting documents - for the individual entrepreneurs specified in Item 2-1 of this Article;

2) tax forms;

3) tax accounting policy;

4) other documents which are the basis for determination of the taxation objects and (or) objects connected with the taxation and also for calculation of the tax liability.

Article 57. Rules of tax accounting

1. If other is not established by this Code, the taxpayer (tax agent) performs conducting tax accounting in tenge for accrual method according to the procedure and on the conditions established by this Code.

2. Accrual method - accounting method according to which results of transactions and other events are recognized upon their making, including from the date of performance of works, provision of services, shipment and transfer of goods to the buyer or his authorized representative for the purpose of realization or receipt of property, but not from the date of obtaining or payment or their equivalents.

3. The taxpayer (tax agent) on the basis of tax accounting following the results of tax period determines the taxation objects and (or) objects connected with the taxation and estimates taxes and other obligatory payments in the budget.

4. Accounting of exchange difference for the purpose of the taxation is performed according to International Financial Reporting Standards and requirements of the legislation of the Republic of Kazakhstan about financial accounting and the financial reporting.

5. Accounting of inventory stocks for the purpose of the taxation is performed according to International Financial Reporting Standards and requirements of the legislation of the Republic of Kazakhstan about financial accounting and the financial reporting if other is not provided by this Code.

6. Transaction under the agreement of exchange, transfer to the pawnbroker of subject of pledge in case of non-execution by the debtor of the obligation provided with pledge for tax purposes are considered as sales of goods, performance of works, rendering services.

Article 58. Rules of conducting separate tax accounting

1. The taxpayer performing types of activity for which this Code provides various conditions of the taxation shall keep separately account of the taxation objects and (or) objects connected with the taxation for the purpose of calculation of the tax liabilities on such types of activity.

1-1. The taxpayer who makes reduction of this Code of the corporate income tax estimated according to article 139 when conducting separate tax accounting according to this Article distributes total expenses on specific weight of the income gained (which are subject to obtaining) from implementation of activities on which reduction of the corporate income tax, and other activities, in the total amount of the income gained (which is subject to obtaining) for accounting tax period is made.

2. The subsoil user shall keep separate tax accounting of the taxation objects and (or) objects connected with the taxation for the purpose of calculation of the tax liabilities on contractual activities separately from extra contractual activities according to the procedure, stipulated in Article the 310th of this Code.

3. Transactions with derivative financial instruments do not belong to transactions on subsurface use (contractual activities).

4. In case, stipulated in Item 4 articles 80 of this Code, the authorized representative of agreement parties about joint activities shall keep separate tax accounting of the taxation objects and (or) objects connected with the taxation for joint activities and other activities.

5. The trustee shall keep separate tax accounting of the taxation objects and (or) objects connected with the taxation for the activities of trust management performed for the benefit of the founder of trust management according to the property trust management agreement or the beneficiary in other cases of emergence of trust management, and other activities.

5-1. The legal entity applying special tax regime to subjects of small business in case of the income, taxable in generally established procedure, shall keep separate tax accounting of the taxation objects and (or) objects connected with the taxation for the purpose of calculation of the tax liabilities in generally established procedure separately from the tax liabilities in special tax regime for subjects of small business.

5-2. The organization performing activities for the organization and holding the international specialized exhibition in the territory of the Republic of Kazakhstan shall keep separate tax accounting of the taxation objects and (or) objects connected with the taxation for the purpose of calculation of the tax liabilities on the corresponding types of activity specified in Item 1 of Article 135-3 of this Code, and other activities.

6. Separate tax accounting is kept by the taxpayer based on accounting documentation with observance of the requirements established by this Code.

The taxpayer cannot unite the taxation objects and (or) objects connected with the taxation for the purpose of calculation of the tax liabilities on types of activity for which this Code establishes requirements for conducting separate tax accounting.

7. If other is not stipulated in Item 1-1 this Article, the taxpayer independently establishes in tax accounting policy procedure for conducting separate tax accounting, including the list of types of total income and expenses, methods of distribution of such income and expenses between types of activity for which this Code establishes various conditions of the taxation.

At the same time total income and expenses of the taxpayer are understood as the income and expenses of accounting tax period, including the income and expenses on the general fixed assets which have no direct cause and effect relationship with implementation of separate type of activity and cannot be in full carried to one of types of activity for which this Code establishes various conditions of the taxation.

8. If in tax accounting policy the procedure for distribution of total income and expenses for which this Code establishes various conditions of the taxation is not established, tax authorities during conducting tax audit perform distribution of such income and expenses according to the procedure, established by the subitem 1) of Item 9 of article 310 of this Code.

Article 59. Requirements to creation and storage of accounting documentation

1. Accounting documentation is constituted on paper and (or) electronic carriers and it is represented to tax authorities when conducting tax audit.

2. Accounting documentation is constituted by the taxpayer (tax agent) in the Kazakh and (or) Russian languages.

In the presence of the separate documents constituted in foreign languages, the body of Tax Service has the right to demand their translation on Kazakh or Russian.

3. In case of creation of accounting documentation electronically the taxpayer (tax agent) shall during tax audit upon the demand of officials of tax authorities provide copies of such documentation on papers, except for the invoices registered in information system of electronic invoices.

4. Accounting documentation is stored before the expiration of limitation period, stipulated in Clause 46th of this Code for each type of tax or other obligatory payment to which such documentation belongs, since the tax period following the period in which accounting documentation is constituted, except as specified, provided by Items 5 and 6 of this Article.

5. The accounting documentation confirming the cost of the fixed assets including transferred (received) on financial leasing is stored before the expiration of limitation period, stipulated in Clause 46th of this Code who begins with the termination of the last tax period in which the depreciation charges on such asset are estimated.

6. The accounting documentation confirming asset cost, not subject to depreciation for the purpose of the taxation, is stored before the expiration of limitation period, stipulated in Clause 46th of this Code who begins with the termination of tax period in which there was disposal or complete use of such assets.

7. By reorganization of the taxpayer (tax agent) of the legal entity the obligation on storage of accounting documentation of the reorganized person is assigned to his legal successor (legal successors).

Article 60. Requirements to tax accounting policy

1. In tax accounting policy following provisions shall be established:

1) forms and procedure for creation of the tax registers developed by the taxpayer (tax agent) independently;

2) the list of the performed types of activity according to the general qualifier of types of economic activity approved by authorized state body on standardization;

3) name of positions of persons responsible for observance of tax accounting policy;

4) procedure for conducting separate tax accounting in case of implementation of types of activity for which this Code provides various conditions of the taxation, with observance of rules, stipulated in Clause the 58th of this Code;

5) procedure for conducting separate tax accounting in case of implementation of transactions for subsurface use;

6) the reference methods chosen by the taxpayer on the deductions of expenses for the purpose of calculation of the corporate income tax, and also reference on account of the value added tax provided by this Code;

7) policy of determination of the hedged risks, the hedged Articles and hedging instruments used in their relation, technique of assessment of efficiency rate of hedging in case of implementation of transactions of hedging;

8) policy of accounting of the income on Islamic securities in case of implementation of transactions with Islamic securities;

9) depreciation rates on each subgroup, group of the fixed assets taking into account provisions of Item 2 of article 120 of this Code;

10) in case of the statement according to this Code of invoices structural divisions of the legal resident person who is the taxpayer on value added - by the structural divisions which are writing out invoices:

the code of each of such structural divisions used in numbering of invoices for identification of such structural divisions;

the maximum number of figures applied in numbering of invoices in case of their statement.

11) the maximum number of figures applied in numbering of invoices in case of their statement.

Provisions of subitems 5), 9), 10) and 11) of this Item do not extend to individual entrepreneurs who according to the legal act of the Republic of Kazakhstan for financial accounting and the financial reporting do not perform financial accounting and financial reporting preparation.

2. Tax accounting policy on joint activities is developed and affirms agreement parties about joint activities according to the procedure and on the bases which are established by this Code.

2-1. When implementing activities for subsurface use as a part of particular partnership (consortium) within the agreement (contract) on the Section of products tax accounting policy along with requirements of Item 1 of this Article shall contain the method of execution by participants of particular partnership chosen according to Item 3 of Article 308-1 of this Code and (or) the operator of the tax liability on each type of tax and other obligatory payments in the budget provided by the tax legislation of the Republic of Kazakhstan.

3. If other is not established by this Item, action of the provisions established in tax accounting policy provided by subitems 1), 4), 5), 6) and 9) of part one of Item 1 of this Article extends for calendar year and is not subject to change on tax periods on which tax audit is made.

The reference method chosen by the taxpayer on value added on account of the value added tax, stipulated in Item 4 Articles 260 and (or) Item 5-1 of Article 262 of this Code, extends to the tax period established for the purposes of calculation of the value added tax and is not subject to change on tax periods on which tax audit is made.

4. When implementing the types of activity which are earlier not specified in tax accounting policy, the taxpayer (tax agent) shall make corresponding changes and (or) amendments to tax accounting policy.

5. Change and (or) amendment of tax accounting policy are performed by the taxpayer (tax agent) one of the following methods:

1) approval of new tax accounting policy or the new Section of the accounting policy developed according to International Financial Reporting Standards and requirements of the legislation of the Republic of Kazakhstan about financial accounting and the financial reporting;

2) modification and (or) amendments in the operating tax accounting policy or in the Section of the operating accounting policy developed according to International Financial Reporting Standards and requirements of the legislation of the Republic of Kazakhstan about financial accounting and the financial reporting.

6. Entering by the taxpayer (tax agent) of changes and (or) amendments into tax accounting policy is not allowed:

1) the checked tax period - during conducting complex and thematic checks;

2) the appealed tax period - during submission due date and consideration of the claim to the notification on results of check taking into account the recovered submission due date of the claim.

Chapter 7-1. Features of conducting tax accounting by the individual entrepreneurs who are not performing financial accounting and financial reporting preparation according to the legal act of the Republic of Kazakhstan for financial accounting and the financial reporting

Article 60-1. General provisions

For the purpose of application of regulations of this Code regarding conducting tax accounting and procedure for determination and execution of the tax liabilities by the individual entrepreneurs who are not performing financial accounting and financial reporting preparation according to the legal act of the Republic of Kazakhstan for financial accounting and the financial reporting the following concepts are applied:

1) assets - the property controlled by the individual entrepreneur from whom receipt of future economic benefits is expected;

2) source accounting documents - the documentary evidence both on paper, and on the electronic medium of the fact of making of transaction or event and the right to its making based on which tax accounting is kept;

3) biological asset - animal or plant, held for use in agricultural activities;

4) the capital - the share in assets of the individual entrepreneur remaining after deduction of all obligations;

5) intangible asset - the identifiable non-cash asset which does not have physical shape held for use in production or for the administrative purposes, including for delivery in property hiring (lease) to other persons;

6) the obligation - the existing obligation of the individual entrepreneur which settlement will lead to disposal of the resources containing economic benefits;

7) fixed assets - tangible assets, which: are held for use in production or for the administrative purposes, in case of sales of goods, performance of works, rendering services, including for delivery in property hiring (lease) to other persons;

it is supposed to use within more than one year;

8) the income - increase in economic benefits during the accounting period in the form of inflow or increments of assets or reduction of obligations which lead to the increase in the capital other than the increase connected with fees of person participating in the capital;

9) inventory stocks - assets, held for sale, and also for use in production process, for the administrative purposes or in case of performance of works, rendering services.

Article 60-2. Forms of source accounting documents and requirement for their creation

1. The individual entrepreneurs who are not performing financial accounting and the financial reporting according to the legal act of the Republic of Kazakhstan for financial accounting and the financial reporting apply source accounting documents, forms and requirements on to which creation affirm authorized body.

2. Entries in tax registers are made based on source documents.

Article 60-3. Features of conducting tax accounting

1. Individual entrepreneurs of transaction, made in foreign currency, are converted into tenge using the market rate of the currency exchange determined in the last working day preceding transaction date. The exchange difference for the purpose of the taxation is not considered.

2. Inventory stocks (further - inventories) are recognized tax accounting at cost in case of their obtaining by the individual entrepreneur or person authorized by it, including after their production by the individual entrepreneur, as a result of dismantle of fixed assets, by the translation from structure of other assets.

Cost of inventories includes the purchase costs, conversion, other costs made for the purpose of bringing inventories to their current status and delivery to the place of their current arrangement.

Purchase costs include import duties, taxes (except compensated), expenses on transportation, processing and other expenses which are directly connected with acquisition. The trade discounts provided by the supplier returns of payments by the supplier both other similar discounts and returns are subtracted in case of cost determination.

Inventory conversion costs include the costs which are directly connected with conversion of raw materials in finished goods, including direct costs on compensation, and also production overheads.

For the purposes of tax accounting unit cost of inventories is determined by the actual costs provided by part two of this Item on such stock unit.

The individual entrepreneur has the right to determine for the purposes of tax accounting unit cost of inventories by method of weighted average cost. Cost of inventories is determined by method of weighted average cost as average value of cost of inventories at the beginning of the period and the similar inventories acquired (made) during the period. The choice of this method is performed by the individual entrepreneur by reflection in tax accounting policy.

The individual entrepreneurs performing production of goods and also the individual entrepreneurs who chose method of weighted average cost consider inventories in case of their receipt and disposal in tax registers which form is developed by individual entrepreneurs independently.

The income of the individual entrepreneur is not the stock receipt by internal transfer. Internal transfer of inventories is understood as their movement from one responsible person designated by the individual entrepreneur to other responsible person designated by the same individual entrepreneur.

Transfer of inventories on storage or as raw materials supplied by the customer for the purposes of tax accounting of the individual entrepreneur is not disposal of inventories.

Receipt of inventories on storage is performed by the individual entrepreneur based on the agreement of storage or based on the declaration of abandonment of the acceptance if the individual entrepreneur received inventories and on legal causes refused the acceptance of accounts of payment requests of suppliers of these inventories and their payment. The cost of such inventories is not the income of the individual entrepreneur.

Disposal of inventories is:

1) derecognition as asset, including in case of realization of inventories on the party, voluntary conveyance, use in production process, in case of performance of works, rendering services and for the other purposes, by transfer as fee to the authorized capital, in case of exchange, identification of shortages in case of inventory count, plunder, spoil of property, the expiration of storage durations, technical obsolenscence and other cases of loss of consumer properties;

2) reclassification of asset, including transfer to structure of fixed assets, other assets.

Chapter 8. Tax forms

Article 61. Tax forms and procedure for their creation

1. Tax forms include tax statements, the tax statement and tax registers.

2. Tax forms are constituted by the taxpayer (tax agent) on paper and (or) electronic carriers in the Kazakh and (or) Russian languages.

3. The tax forms constituted on paper shall be signed by the taxpayer (tax agent) or his representative, and also are certified by seal of the taxpayer (tax agent) or his representative, having in the cases established by the legislation of the Republic of Kazakhstan seal with the name.

The tax forms constituted on the electronic medium, except for tax registers shall be certified by the digital signature of the taxpayer (tax agent).

Article 62. Storage duration of tax forms

1. Tax forms are stored at the taxpayer (tax agent) during the term of limitation period, stipulated in Clause 46th of this Code.

2. By reorganization of the taxpayer, tax agentayuridichesky person the obligation on storage of tax forms for the reorganized person is assigned to his legal successor (legal successors).

§1. Tax statements
Article 63. General provisions

1. Tax statements - the document of the taxpayer (tax agent) submitted to bodies of Tax Service according to the procedure established by this Code which contains the information about the taxpayer, about the taxation objects and (or) objects connected with the taxation and also about calculation of the tax liabilities, compulsory pension contributions, compulsory professional pension contributions, social assignments.

Tax statements are constituted according to requirements of the formatno-logical control approved by authorized body.

2. Tax statements include tax declarations, calculations, the appendices to them which are subject to creation and representation by the taxpayer (tax agent) on types of tax, other obligatory payments in the budget, to the compulsory pension contributions compulsory for professional pension contributions and social assignments and also the reporting under monitoring represented by the large taxpayers who are subject to monitoring, the declaration on indirect taxes on the imported goods, statements for commodity importation and payment of indirect taxes, the register of lease agreements (use) represented by the individual entrepreneurs and legal entities providing in lease (use) shopping facilities, trade places in shopping facilities including in the trade markets. Forms of tax statements and the rule of their creation affirm authorized body taking into account provisions of Articles 65 - 67-1 of this Code.

3. Tax statements, except for declarations on indirect taxes on the imported goods, statements for commodity importation and payment of indirect taxes, are subdivided into the following types:

1) initial - the tax statements represented by person for tax period in which statement on registration accounting of the taxpayer is made and (or) for the first time arose the tax liability on certain types of tax and other obligatory payments in the budget, and also obligation for calculation, deduction and transfer of compulsory pension contributions, compulsory professional pension contributions and calculation and payment of social assignments under which this person is taxpayer (tax agent);

2) next - the tax statements represented by person for the tax periods following tax period in which statement on registration accounting of the taxpayer is made and (or) for the first time arose the tax liability on certain types of tax, other obligatory payments in the budget, obligation for calculation, deduction and transfer of compulsory pension contributions, compulsory professional pension contributions and calculation and payment of social assignments under which this person is taxpayer (tax agent), and also following the results of tax period - in case of disposal during tax period of the taxation objects;

For the purpose of Chapter 37-1 of this Code the next declaration on indirect taxes on the imported goods are the tax statements represented by person importing goods for tax period in which such goods are accepted on accounting;

3) additional - the tax statements represented by person in case of modification and (or) amendments to earlier provided tax statements for tax period to which these changes and (or) amendments on types of tax and other obligatory payments in the budget, and also on compulsory pension contributions and social assignments on which this person is taxpayer (tax agent) belong;

4) additional according to the notification - the tax statements represented by person in case of modification and (or) amendments to earlier provided tax statements for tax period in which the tax authority reveals violations by results of cameral control, on types of tax and other obligatory payments in the budget, and also on compulsory pension contributions and social assignments on which this person is taxpayer (tax agent);

5) liquidating - the tax statements represented by person in case of the termination of activities or reorganization of the taxpayer on types of tax, other obligatory payments in the budget, on the compulsory pension contributions compulsory for professional pension contributions and social assignments on which this person is taxpayer (tax agent), and also in case of removal from registration accounting on the value added tax.

Article 64. Features of creation of tax statements

1. In the cases provided by this Code, the taxpayers performing types of activity for which various conditions of the taxation are established constitute tax statements separately on each type of activity.

The taxpayers who passed within calendar year from special tax regime for producers of agricultural products and agricultural cooperatives to generally established procedure constitute tax statements separately for the period of application in the specified calendar year:

special tax regime;

generally established procedure.

2. Subsoil users for whom this Code provides need of conducting separate tax accounting constitute tax statements according to the procedure, provided by this Code.

3. If the taxpayer belongs to the categories of taxpayers for which the authorized body establishes various forms of tax statements, then such taxpayer shall constitute tax statements in the forms provided for each category of taxpayers to which it belongs.

Article 65. Features of establishment of tax statements on the corporate income tax

1. The authorized body approves declaration forms on the corporate income tax with appendices to this declaration separately for each of the following categories of taxpayers:

1) No. 257-V ZRK is excluded according to the Law of the Republic of Kazakhstan of 28.11.2014

2) non-profit organizations;

3) No. 257-V ZRK is excluded according to the Law of the Republic of Kazakhstan of 28.11.2014

4) the subsoil users performing activities for the agreement (contract) on the Section of products or the contract for subsurface use approved by the President of the Republic of Kazakhstan whose provisions directly provide stability of tax regime;

4-1) subsoil users performing activities for contracts for subsurface use, except for:

performing transactions on subsurface use on popular minerals, underground waters and therapeutic muds;

specified in the subitem 4) of this Item;

5) the other payers of the corporate income tax who are not specified in subitems 2), 4) and 4-1) presents of Item for which the obligation on creation and submission of the declaration is established.

2. The declaration on the corporate income tax is intended for declaring by taxpayers of the corporate income tax of the income included in gross annual income, the expenses carried on deduction, their adjustments, the taxable income (loss), the income and expenses reducing the taxable income, transferable losses, the estimated tax amount for tax period and the amounts of the taxes reducing the amount of the estimated tax for tax period.

Appendices to the declaration on the corporate income tax are intended for detailed reflection of information on calculation of the tax liability used by tax authorities for the purposes of tax control.

Forms of appendices to the declaration on the corporate income tax may contain the following information:

1) according to the income (losses) from increase in value;

2) according to the income and expenses according to doubtful obligations, doubtful requirements, write-off of obligations and requirements, including by creditors and debtors;

3) according to the income and expenses on remunerations. The form of this appendix on expenses on remunerations can be established by receivers of remuneration;

4) on expenses on the realized goods, the performed works rendered to services. The form of this appendix can be established by suppliers for persons who are not taxpayers on value added;

5) according to the income (losses) on derivative financial instruments, except for swap. The form of this appendix can be established by partners;

6) on the management and all-administrative expenses of legal nonresident person, attributable to deductions, connected with implementation of activities in the Republic of Kazakhstan through permanent organization;

7) on investment tax preferences;

8) according to the income and expenses reducing the taxable income. The form of this appendix can be established by receivers of the donated property, the charitable help;

9) on the depreciation charges, repair expenses and other deductions on the fixed assets;

10) according to the income from foreign sources, on the amounts of profit or the part of profit of the companies registered or located in the countries with the preferential taxation and also on the amount of the paid foreign tax and offsetting. The form of this appendix can be established by persons from whom such income is gained;

11) on calculation of the tax liability on the received standard tax benefits;

12) according to the income which is subject to release from the taxation according to international treaties;

13) reconciliation of the income and expenditure statement with the declaration on the corporate income tax;

14) according to the income (losses) on swap. The form of this appendix can be established by partners;

15) about the taxation objects and (or) objects connected with the taxation, the tax liability by founders of property trust management and (or) beneficiaries in other cases of emergence of trust management;

16) on the management and all-administrative expenses of resident attributable to deductions the permanent organizations of resident located outside the Republic of Kazakhstan;

17) about the taxation objects and (or) objects connected with the taxation for calculation of the corporate income tax on types of activity concerning which conducting separate accounting according to Article 58 and (or) item 4 of article 448 of this Code is provided.

18) the data which are subject to reflection in the annual financial reporting of the payer of the corporate income tax constituted according to International Financial Reporting Standards and requirements of the legislation of the Republic of Kazakhstan about financial accounting and the financial reporting.

3. On separate categories of taxpayers in addition to information specified in Item 2 of this Article, forms of appendices to the declaration on the corporate income tax may contain the following information:

1) for the insurance, reinsurance organizations, societies of mutual insurance - according to the income from decrease in the sizes of the created provisions (reserves) and expenses on creation of provisions (reserves);

2) for non-profit organizations:

according to the income and expenses on gratuitously to the received (transferred) property, on the admission fees, on the membership fees. The form of this appendix can be established by the persons which transferred and who received non-paid property by the persons which brought and who received the admission fees, the membership fees;

on maintenance costs of non-profit organization;

on expenses on the organization and holding actions;

3) for the subsoil users performing activities for contracts for subsurface use or contracts on the Section of products:

on contributions to Fund of mitigation of consequences of development of fields;

on the net income allocation and net income directed to increase in the authorized capital of legal resident person with preserving share of participation of each founder, the participant;

on the taxation objects and (or) objects connected with the taxation for calculation of the corporate income tax separately under each contract for subsurface use;

on features of calculation of the taxation objects and (or) objects connected with the taxation, tax amounts under contracts for subsurface use, stipulated in Article 308-1 of this Code;

on expenses on geological studying, investigation and preparatory work for production of natural resources and other expenses of subsoil users;

4) for the banks and the organizations performing separate types of banking activities based on the license and also persons performing such transactions without license within the powers established by legal acts of the Republic of Kazakhstan:

according to the income from sales of goods, performance of works, rendering services by types of goods, works, services;

according to the income from decrease in the sizes of the created provisions (reserves) and expenses on creation of provisions (reserves) (for persons having the right to deduction according to article 106 of this Code);

on fees on guaranteeing deposits of physical persons.

4. The authorized body approves the following forms of calculations of the amounts of the corporate income tax:

1) calculation of the amount of advance payments for the corporate income tax which is subject to payment for the period before delivery of the declaration;

2) calculation of the amount of advance payments for the corporate income tax which is subject to payment for the period after delivery of the declaration;

3) calculation for the corporate income tax withheld at payment source from the income of resident;

4) calculation for the corporate income tax withheld at payment source from the income of the nonresident.

5. The calculations specified in subitems 1), 2) of item 4 of this Article are intended for calculation of the amounts of advance payments on the corporate income tax for the current tax period and are represented by taxpayers for whom this Code establishes the obligation on calculation and payment of the amounts of advance payments on the corporate income tax.

6. The calculations specified in subitems 3), 4) of item 4 of this Article are provided by tax agents for reflection information on calculation of the tax liability, used for the purposes of tax control.

Appendix form to calculation for the corporate income tax withheld at payment source from the income of resident may contain the following information by receivers of the income about:

1) to the amount of the paid income;

2) to the amount of the paid income;

3) to rate of the corporate income tax;

4) to tax amount, withheld at payment source;

5) to the amount of actually paid tax.

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