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

Article 211. Introduction of alterations and additions to tax returns

1. A taxpayer (tax agent) has the right to introduce alterations and additions to tax returns by compiling additional tax returns for a taxable period to which these alterations and additions relate.

2. Additional tax returns indicate in relevant lines:

1) a difference between amounts indicated in earlier filed tax returns and actual tax obligation for a taxable period - if the amounts have changed;

2) a new value – if all the rest data have changed.

3. When filing additional and (or) additional upon notice tax returns, the amounts of taxes and payments, found by a taxpayer (tax agent) or a tax authority pursuant to the results of an in-house audit, shall be paid to the state budget, and the amounts of social welfare payments shall be paid in accordance with the laws of the Republic of Kazakhstan – in this case the taxpayer (tax agent) is not held liable as established by the laws of the Republic of Kazakhstan.

4. It is allowed to file additional tax returns prior to the commencement of a tax audit conducted by a tax authority pursuant to a taxpayer’s (tax agent’s) application for liquidation, reorganization through separation or termination of activity.

5. It is not allowed to introduce alterations and additions to relevant tax returns:

1) for the taxable period being audited – in the course of (with account of extension and suspension) comprehensive and thematic audits by types of taxes and payments to the budget, social welfare payments specified in a prescription for conducting a tax audit;

2) for the taxable period complained of:

during the period of submission and consideration of the complaint about an audit findings report with account of the renewed period for submitting the complaint by types of taxes and payments to the budget, as well as social welfare payments indicated in the taxpayer’s (tax agent’s) complaint;

during the period of submission and consideration of the complaint for notification based on the results of horizontal monitoring;

3) regarding the VAT refund claim;

4) to adjust them downwards - on advance payments of corporate income tax for the months of the taxable period, for which advance payments have matured, except for the case provided for in subparagraph 5) of this paragraph;

5) on or before January 20 of a current taxable period - on advance payments of corporate income tax payable for a period prior to the declaration on corporate income tax for previous taxable period;

6) after December 31 of a current taxable period - on advance payments of corporate income tax payable for a period after the submission of the declaration on corporate income tax for previous taxable period;

7) in terms of reflecting in the declarations of individuals of the debt of other persons to the individual (accounts receivable) and the debt of the individual to other persons (accounts payable) formed from relations that arose with the individual, except for debts under transactions notarized in the Republic of Kazakhstan before the beginning of the year in which the obligation to provide a declaration of an individual, as well as debts recognized by a court decision arose;

8) in terms of changing the method of allocating managerial and general administrative expenses of a non-resident legal entity to deductibles.

The provision of subparagraphs 1) and 2) of part one of this paragraph shall not apply to the right of a tax agent to make changes and additions to the tax reporting specified in Articles 648 and 657 of this Code, with regard to non-residents, for which the tax authority does not consider:

an application for the refund of paid income tax from the budget on the basis of the international agreement, provided for in Article 672 of this Code;

a complaint against a notification of the results of inspection conducted in accordance with an application submitted on the basis of Article 672 of this Code.

6. After the liquidation of a legal entity or the termination of activity by an individual entrepreneur, a taxpayer, who was the counterparty of such a liquidated taxpayer (the one that terminated activity), is not allowed to make alterations and additions to tax returns on corporate income tax and VAT (also to the register of purchased goods, works, services) in terms of reflecting relevant amounts for transactions with such a liquidated taxpayer (the one that terminated activity) resulting in the reduction of tax obligations for corporate income tax and VAT.

Footnote. Article 211 as amended by the laws of the Republic of Kazakhstan dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).