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

Article 212. Extension of the deadline for filing tax returns

1. A taxpayer (tax agent) has the right to extend the deadline for filing tax reports, provided they are submitted in electronic form, with the exception of an application for the import of goods and payment of indirect taxes.

2. To extend the deadline for filing tax returns with a tax authority at the place of registration, a notification shall be sent in the form established by the authorized body in accordance with this article, also through the “Government for Citizens” State Corporation

The notification shall be sent in hard or soft copy prior to expiration of the deadline for filing tax returns established by this Code.

The extension applies to tax returns filed by the taxpayer (tax agent) during a calendar year in which a notification of extension has been sent to a tax authority.

3. The deadline for filing tax returns, except for calculating the amounts of advance payments of corporate income tax, is extended for:

1) not more than thirty calendar days from the date established for submitting a declaration of corporate income tax or individual income tax;

2) not more than fifteen calendar days from the date established for submitting a declaration and (or) calculation of other types of taxes, payments to the budget, social welfare payments;

3) not more than thirty calendar days from the date established for submitting a declaration on other types of taxes, payments to the budget, social welfare payments for low-risk taxpayers according to the risk management system.

4. The extension does not change the period for payment of taxes, payments to the budget and social welfare payments.

5. The right to extension on individuals’ declarations shall be granted to conscripts without sending a notice of extension to the tax authority.

The deadline for filing individuals’ declarations by military servicemen shall be extended for the military service time from the date of issuance of an order of departure from the local military administration to the place of military service.

In case of loss of a military serviceman status on the basis of an order on excluding a serviceman from the lists of a military unit personnel, an individual shall submit a declaration of an individual, on which the deadline for submission is extended, no later than sixty calendar days from the date of issued order on exclusion from the lists of the military unit.

6. The deadline for filing tax returns is not extended with respect to a high-risk taxpayer (tax agent) according to the risk management system, except for an individual entrepreneur applying special tax regimes.

Footnote. Article 212 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021).