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

Article 354. Taxable and reporting periods

1. A taxable period for the calculation of individual income tax on income subject to taxation at the source of payment by tax agents is a calendar month.

2. A reporting period for drawing up a declaration on individual income tax and social tax is a calendar quarter.

An amenmend is provided in Article 355 by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2021).



Article 355. Declaration on individual income tax and social tax

1. A declaration on individual income tax and social tax is submitted to tax authorities at the location of a tax agent on or before the 15^th day of the second month following a reporting period by:

tax agents, including those applying a special tax regime using a fixed deduction;

agents or payers of social welfare payments, also for their own benefit in accordance with the laws of the Republic of Kazakhstan.

2. Tax agents applying a special tax regime on the basis of the uniform land tax, indicate calculated amounts of individual income tax withheld at the source of payment in a declaration for payers of the uniform land tax.

3. Tax agents with structural units shall submit an annex on the calculation of the amount of individual income tax and social tax by the structural unit to the declaration on individual income tax and social tax to the tax authority at the location of the structural unit.
Chapter 39. THE ORDER FOR THE CALCULATION, PAYMENT AND FILING OF SELF ASSESSMENT TAX RETURNS ON INDIVIDUAL INCOME

To Article 356 is provided for amendments by the Law of the Republic of Kazakhstan dated 26.12.2018 No. 203-VI (shall be enforced from 01.01.2020); dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2021).