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

Article 537. Taxable period

A taxable period for the gambling business tax is a calendar quarter.
Article 538. The order for the tax calculation

1. The gambling business tax is calculated by applying an appropriate tax rate to each taxable item identified in Article 535 of this Code, unless otherwise established by paragraph 2 of this article.

2. When taxable items are put into operation before the 15^th day of a month inclusive, the gambling business tax is calculated at the established rate, after the 15^th day –in the amount of 1/2 of the established rate.

With the disposal of taxable items before the 15^th day of a month inclusive, the gambling business tax is calculated in the amount of 1/2 of the established rate, after the 15^th day - at the established rate.
Article 539. Additional payment of the gambling business tax payers

Footnote. Article 539 was valid until 01.01.2020 in accordance with Law of the Republic of Kazakhstan No. 121-VI dated 25.12.2017.
Article 540. The order for the calculation and payment of additional payment

Footnote. Article 540 was valid until 01.01.2020 in accordance with Law of the Republic of Kazakhstan No. 121-VI dated 25.12.2017.
Article 541. Time limits for submitting a tax declaration

A gambling business tax declaration is submitted on or before the 15^th day of the second month following a reporting quarter to the tax authority at the place of registration as a taxpayer carrying out certain types of activities.
Article 542. Deadline for the tax payment

The gambling business tax is payable to the budget at the place of registration of taxable items on or before the 25^th day of the second month following a reporting taxable period.
SECTION 17. FIXED TAX

Footnote. Section 17 was valid until 01.01.2020 in accordance with Law of the Republic of Kazakhstan No. 121-VI dated 25.12.2017.
SECTION 18. PAYMENTS TO THE BUDGET
Chapter 68. LEVIES