Document from CIS Legislation database © 2003-2019 SojuzPravoInform LLC

LETTER OF THE TAX COMMITTEE OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

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.

 

Vice-chairman

Tax Committee

Ministries of Finance

Republic of Kazakhstan T. Botakanova

Isp. Dolmatov Tatyana

Orazatev A., ph. 71 77 62

 

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 38000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.