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

Article 97. General provisions

1. Tax authorities keep the record of calculated, assessed, paid amounts of taxes and payments to the budget, social welfare payments, fines and penalties by maintaining a taxpayer’s personal account.

2. The procedure for maintaining a taxpayer’s personal account is determined by the authorized body.

3. A taxpayer’s personal account is maintained in the national currency.

4. The calculated amount of taxes, payments to the budget, social welfare payments is an amount (also an amount subject to increase or reduction) determined by:

the taxpayer in tax returns;

tax authorities - on the basis of information from authorized state bodies in the cases established by Articles 493 and 532 of this Code;

authorized state bodies on the grounds stipulated by this Code.

5. The assessed amount of taxes, payments to the budget and social welfare payments is an amount of taxes, payments to the budget and social welfare payments (also an amount subject to increase or decrease) determined by a tax authority:

pursuant to the results of a tax audit;

pursuant to the results of consideration of a taxpayer’s (tax agent’s) complaint against an audit findings report;

pursuant to the results of horizontal monitoring;

based on the outcome of examination of the taxpayer's (tax agent's) complaint about the notification of the horizontal monitoring findings;

on the basis of information provided by the authorized state body in the field of environmental protection and its territorial bodies pursuant to the findings of their inspections for the compliance with environmental legislation of the Republic of Kazakhstan (state environmental control) in accordance with paragraph 3 of Article 573 of this Code.

6. For the purposes of application of paragraphs 4 and 5 of this article, the reduction of VAT amount is also excess VAT applied against the assessed tax amount.

7. The balance of payments in a taxpayer’s personal account for taxes, payments to the budget, social welfare payments, fines, penalties is calculated in accordance with the procedure established by the authorized body.

8. A statement of the taxpayer's personal account on the status of settlements with the budget on all or certain types of taxes, payments to the budget, social payments, fines, penalties shall be issued by the tax authorities at the taxpayer’s request within one working day from the date of the request receipt.

Footnote. Article 97 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (enforcement, Article 2); dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).