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

Article 776-5. Taxable period

The tax period for the calculation of a single payment by tax agents shall be a calendar month.
Article 776-6. Competence of the State Corporation “Government for Citizens” as part of the single payment

1. Within the framework of the single payment the State Corporation Government for Citizens shall carry out the following types of activities related to the state monopoly:

1) maintain a personalized record of payers of the single payment based on an individual identification number;

2) update the personalized accounting of single payment payers;

3) distribute and transfer the amount of the single payment to the State Social Insurance Fund, the social health insurance fund, the unified accumulative pension fund and the corresponding budget at the location of the tax agent;

4) return erroneously (excessively) paid amounts of a single payment in the manner determined by the authorized social security state body in agreement with the National Bank of the Republic of Kazakhstan, the authorized body, as well as the authorized state bodies for state planning, healthcare and digital development .

2. Prices for works, services produced and (or) sold by the State Corporation Government for Citizens shall be established by the authorized body, determined by the decision of the Government of the Republic of Kazakhstan from among the central state bodies, in agreement with the antimonopoly body and the authorized body.
Section 25 Peculiarities of taxation of foreign companies in the course of electronic trade in goods, provision of services in the electronic form to individuals

Footnote. The Code was supplemented by section 25 in accordance with the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall come into effect from 01.01.2022).
Chapter 90 Peculiarities of taxation of a foreign company in the course of electronic trading in goods, provision of services in the electronic form to individuals