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

Article 209. Acceptance of tax forms, except for tax registers

1. Tax forms shall be submitted to the tax authorities within the time limits established by this Code and by-laws that determine the procedure for the provision of public services, approved by the authorized body.

2. Depending on the method of submitting tax forms to tax authorities, the date of their submission is that:

1) of receipt by tax authorities or by the “Government for Citizens” State Corporation - if submitted in person without prior arrangement;

2) of the receipt note by a postal or other communications organization – if submitted by registered mail with return receipt;

3) of their receipt by the central processing unit of the system for receiving and processing tax returns, which is indicated in an electronic notification sent to a taxpayer (tax agent) within at least one day of their receipt by the system - if submitted in electronic form.

3. When receiving and processing tax forms, the tax authorities’ system performs a format-logical control, which consists in verifying the completeness and correctness of their filling.

4. Information on submission of declarations of individuals shall be posted on the Internet resource of the authorized body within fifteen working days from the date of submission of declarations of individuals, established by paragraph 2 of this article.

5. Tax forms are not considered to have been submitted to tax authorities given any of the cases below:

1) tax forms do not correspond to forms established by the authorized body;

2) a tax authority’s code is not indicated in a tax form;

3) taxpayer’s (tax agent’s) tax identification number is not indicated or incorrectly indicated in a tax form;

4) a tax form does not specify a taxable period;

5) the tax form does not indicate the date on which the declaration of assets and liabilities was drawn up;

6) the type of tax returns is not indicated in a tax form;

7) tax returns are not signed and (or) not certified with a seal bearing a taxpayer’s name;

8) tax returns have the “Denial of processing” processing status if the system for receiving and processing tax returns rejects format-logical control;

9) the requirements of paragraph 1 of Article 212 of this Code were violated regarding the method of filing tax returns in case of extension of the deadline for their filing;

10) registers of invoices for goods, works, services acquired and sold during the tax period are not submitted together with the declaration for value added tax - in case of issuing invoices on paper in accordance with subparagraph 1) of paragraph 2 of Article 412 of this Code;

11) VAT return was not submitted in person without prior arrangement after deregistration for the specified tax upon the decision of a tax authority;

12) tax reporting shall be filed by an individual entrepreneur or a legal entity whose registration has been invalidated by an effective court decision;

13) tax reporting on VAT shall be filed by persons deregistered for VAT by the decision of the tax authority in the cases provided for in the eighth and ninth paragraphs of subparagraph 6) of paragraph 4 of Article 85 of this Code.

Footnote. Article 209 as amended by Law of the Republic of Kazakhstan No. 272-VI dated November 25, 2019 (shall be enforced upon expiry of ten calendar days after the day of its first official publication); dated 10.12.2020 No. 382-VI (effective from 01.01.2021); dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).