On taxes and other obligatory payments to the budget (Tax Code)

Article 187. The right to appeal

A taxpayer and a tax agent have the right to appeal against actions (inaction) of tax officials to a higher-level tax authority or a court.
Article 188. Procedure for appeal

Actions (inaction) of tax officials are appealed in accordance with the procedure established by the laws of the Republic of Kazakhstan.
2. SPECIAL PART
SECTION 5. GENERAL PROVISIONS
Article 189. Types of taxes, payments to the budget

1. The Republic of Kazakhstan has the following:

1) taxes:

corporate income tax;

individual income tax;

value added tax;

excise taxes;

rental tax on exports;

special payments and taxes of subsoil users;

social tax;

vehicle tax;

land tax;

property tax;

gambling business tax;

single land tax;

2) payments to the budget:

state duty;

levies;

payment for:

use of licenses for certain types of activities;

use of land plots;

use of surface water resources;

negative impact on the environment;

use of wildlife;

forest use;

use of specially protected natural areas;

use of the radio-frequency spectrum;

provision of long-distance and (or) international telephone communication, as well as cellular communication;

placement of outdoor (visual) advertisements;

digital mining.

2. For the purposes of application of international treaties, VAT and excise duties are indirect taxes.

3. The amounts of taxes and payments to the budget are transferred to relevant budgets in accordance with the procedure set forth in the Budget Code of the Republic of Kazakhstan and the law on the republican budget.

Footnote. Article 189 as amended by the Law of the Republic of Kazakhstan dated 02.01.2021 No. 402-VI (effective from 01.01.2022); dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2022).

Chapter 23. TAX ACCOUNTING