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

Article 425. Time limits for VAT payment

VAT shall be paid to the state budget at the location of a taxpayer within the following time limits:

1) no later than the 25th day of the second month following the reporting tax period - the amount of VAT payable to the budget for each tax period, as well as the calculated VAT for a non-resident, except for the VAT specified in subparagraphs 2) and 3) of the first part of this article;

1-1) was valid until 26.02. 2021 in accordance with the Law of the Republic of Kazakhstan dated 02.07.2020 No. 354-VI;




2) within the time limits specified by the customs legislation of the Republic of Kazakhstan - the amount of VAT on imported goods;

3) within ten calendar days of the day of submission of a liquidation VAT declaration to the tax authority - the amount of VAT indicated in such a declaration, in case of VAT payer’s deregistration for VAT in accordance with Article 85 of this Code.

If a deadline for VAT payment specified in a VAT declaration submitted for the taxable period preceding the taxable period, for which a liquidation declaration for such a tax is submitted, is due after the expiry of the period specified in subparagraph 3) of part one of this article, the tax shall be paid within ten calendar days of the day of submission of the liquidation declaration to the tax authority.

Footnote. Article 425 as amended by the Law of the Republic of Kazakhstan dated 02.07.2020 No. 354-VI (shall be enforced from 01.07.2020 and valid until 26.02.2021).



Article 426. Features of fulfillment of VAT obligation by subsoil users operating under a production sharing agreement (contract) within a simple partnership (consortium)

1. The tax obligation for drawing up and filing VAT returns as part of the activity under a production sharing agreement (contract) must be fulfilled either by:

each participant in a simple partnership with respect to the share of VAT attributable to that participant; or

the operator for the overall activity carried out under the production sharing agreement (contract), in case the fulfillment of such a tax obligation by the operator is stipulated by the production sharing agreement (contract).

2. In case of fulfillment of the tax obligation to draw up and file VAT returns by each participant in a simple partnership (consortium):

invoices for the sale (purchase) of goods, works, services are issued in accordance with the requirements of Article 417 of this Code;

a VAT declaration and registers of invoices that are an annex thereto are submitted by each participant in a simple partnership (consortium) with respect to the share attributable to such a participant;

calculated, assessed (reduced), transferred and paid amounts of VAT (with account of the offset and returned ones) are stated in the personal account of each participant in a simple partnership with respect to the share attributable to that person;

the amount of overpaid VAT is refunded to a participant in a simple partnership (consortium) that submitted the declaration;

the tax administration procedure, including the delivery of a tax audit prescription, notification and report, shall be applied to each participant in a simple partnership (consortium) in the manner prescribed by this Code.

3. In case of fulfillment of the tax obligation to draw up and file VAT returns by the operator for the overall activity carried out under a production sharing agreement (contract):

invoices for the sale (purchase) of goods, works, services are issued in accordance with the generally established procedure as required by Article 412 of this Code, with indication of the operator’s details;

a VAT declaration and registers of invoices that are an annex thereto are submitted by the operator for the overall activity carried out under the production sharing agreement (contract);

calculated, assessed (reduced), transferred and paid amounts of VAT (with account of the offset and returned ones) are stated in the operator’s personal account;

the amount of overpaid VAT is returned to the operator;

the tax administration procedure, including the delivery of a tax audit prescription, notification and report, shall be applied to the operator in accordance with the procedure for taxpayers (tax agents), provided for by this Code, and these documents shall be deemed to be handed to each participant in a simple partnership (consortium) that is a taxpayer under a production sharing agreement (contract).

4. The method selected to fulfill the tax obligation to draw up and file VAT returns in accordance with this article shall be reflected in the tax accounting policy and remain unchanged within the validity period of a production sharing agreement (contract).

Article 427 is in effect until 01.01.2025 according to Law of the Republic of Kazakhstan № 121-VI as of 25.12.2017.