of April 4, 2011 No. HK-21-57/3790
At the same time by Item 4 of the above-stated Article it is determined that 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 on the corporate income tax for the previous tax period is represented for the first quarter of accounting tax period no later than January 20 of accounting tax period in tax authority in the location of the taxpayer.
The amount of advance payments on the corporate income tax which is subject to payment for the period before delivery of the declaration on the corporate income tax for the previous tax period is estimated in the amount of one fourth from the total amount of advance payments estimated in calculations of the amounts of advance payments for the previous tax period.
If reorganization by allocation or separation is performed after January 20 of the current tax period, the legal entity allocated as a result of reorganization by allocation, or who again resulted from reorganization by separation represents the corresponding calculation of the amount of advance payments till December 20 of the current tax period.
Ministries of Finance
Republic of Kazakhstan T. Botakanova
Isp. Dolmatov Tatyana
Orazatev A., ph. 71 77 62
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