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

Article 636 Determination of the taxable income of an individual based on the results of the calendar year

Article 637 shall come into effect from 01.01.2025 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 No. 121-VI.

Article 637 is provided for amendments by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall come into effect from 01.01.2021).
Article 637 Calculation of individual income tax on the income of an individual based on the results of the calendar year

Article 638 shall come into effect from 01.01.2025 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 No. 121-VI.

Article 638 is provided for amendments by the laws of the Republic of Kazakhstan No. 241-VI dated April 2, 2019 (shall come into effect ten calendar days after the day of its first official publication); dated 10.12.2020 No. 382-VI (shall come into effect from 01.01.2021).
Article 638 Foreign tax credit

Article 639 shall come into effect from 01.01.2025 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 No. 121-VI.

Article 639 is provided for amendments by the Law of the Republic of Kazakhstan dated April 2, 2019, No. 241-VI (shall come into effect ten calendar days after the day of its first official publication).

Article 639 is provided for to be excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall come into effect from 01.01.2021).
Article 639. Controlled foreign company tax credit

Footnote. Excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021).

Article 640 shall come into effect from 01.01.2025 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 No. 121-VI.