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

Article 4. Principles of taxation

1. The tax legislation of the Republic of Kazakhstan rests on the principles of taxation established by this Code.

The principles of taxation include those of obligatory nature of taxation, definiteness of taxation, fairness of taxation, taxpayer’s conscientiousness, unity of the tax system and publicity of the tax legislation of the Republic of Kazakhstan.

The provisions of the tax legislation of the Republic of Kazakhstan shall not be contrary to the principles of taxation.

2. Where contradictions are revealed between the provisions of the tax legislation of the Republic of Kazakhstan and the principles of taxation, such provisions shall not apply, if contradictions are revealed in the course of consideration of complaints about audit findings reports, the latter shall be subject to revision.
Article 5. The principle of obligatory nature of taxation

A taxpayer is obliged to fulfill a tax obligation, a tax agent - to calculate, withhold and transfer taxes in full and on time in accordance with the tax legislation of the Republic of Kazakhstan.
Article 6. The principle of definiteness of taxation

Taxes and payments to the budget of the Republic of Kazakhstan shall be well-defined. The definiteness of taxation means the establishment by the tax legislation of the Republic of Kazakhstan of all the grounds and procedures for the commencement, fulfillment and termination of a taxpayer’s tax obligation, the duty of a tax agent to calculate, withhold and transfer taxes.
Article 7. The principle of fairness of taxation

1. Taxation in the Republic of Kazakhstan is universal and obligatory.

2. It is prohibited to grant tax reliefs on a case-by-case basis.

3. No one may be subject to reimposition of the same type of tax, the same type of payment to the budget for the same taxable item over the same time period.