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

Article 688. Time limits for submitting the simplified declaration and paying taxes

1. The simplified declaration shall be submitted to the tax authority at the taxpayer’s location on or before the 15^th day of the second month following a reporting taxable period.

2. Taxes specified in the simplified declaration shall be paid to the state budget on or before the 25^th day of the second month following a reporting taxable period in the form of individual (corporate) income tax and social tax.

At the same time, individual (corporate) income tax is payable in the amount of 1/2 of the calculated amount of taxes on the simplified declaration, social tax - in the amount of 1/2 of the calculated amount of taxes on the simplified declaration minus the amount of social contributions to the State Social Insurance Fund or the amount of social contributions attributable to the share of social contributions in a single payment, calculated in accordance with the Law of the Republic of Kazakhstan "On Compulsory Social Insurance" and Chapter 89-1 of this Code".

If the amount of social contributions to the State Social Insurance Fund exceeds the amount of social tax, the social tax amount is considered to be zero.

3. The simplified declaration shall reflect the amounts of individual income tax payable to the budget, withheld at the source of payment, social payments and (or) a single payment.

Footnote. Article 688 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).



Article 689 . Calculation, payment and submission of tax reporting for certain types of taxes, social payments and a single payment

Footnote. The heading of Article 689 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).

Calculation, payment of the amounts of individual income tax withheld at the source of payment, and transfer of social payments shall be made by a taxpayer applying a special tax regime on the basis of a simplified declaration, in the generally established procedure and (or) in the manner prescribed by Chapter 89-1 of this Code.

In this case, the calculated amounts of individual income tax withheld at the source of payment, social payments and (or) a single payment shall be reflected in the simplified declaration submitted in the manner and within the time frames determined by Article 688 of this Code.

Footnote. Article 689 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).

Clause 4. Special tax regime with a fixed deduction