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

Article 114. General provisions

1. A notice is a tax authority’s notification to a taxpayer (tax agent) of the requirement to fulfill a tax obligation by the latter, which is sent in hard or soft copy, and also to fully calculate and timely pay social welfare payments, the control of which is assigned to tax authorities. The forms of notices are approved by the authorized body.

2. The types of notices and time frames for their sending to a taxpayer (tax agent) are as follows:

1) of an amount of taxes calculated by a tax authority in accordance with paragraph 2 of Article 37 of this Code – within ten business days from the day of calculation;

2) of the results of an audit - within five business days from the day a taxpayer (tax agent) is delivered a tax audit report, except for the case set forth in paragraph 4 of Article 159 of this Code;

3) of assessed amounts of taxes, payments to the budget and social welfare payments for the period from the date of filing liquidation tax returns until the date of completion of a liquidation tax audit - within five business days from the day a taxpayer (tax agent) is delivered a liquidation tax audit report;

4) on the accrued amount of payment for the negative environmental impact based on the information of the authorized environmental protection body - no later than ten working days from the receipt of information referred to in paragraph 3 of Article 573 of this Code;

5) of failure to file tax returns within the time frame established by the tax legislation of the Republic of Kazakhstan - from the day of the violation’s detection, except for tax returns on corporate income tax and VAT, a notice of which shall be sent within ten business days from the deadline established by this Code for their filing.

In case of violation of a deadline for the notice indicated in this subparagraph due to technical errors in the software confirmed by the authorized body, this notice is considered to be sent on time. In this case, a tax obligation and (or) an obligation to calculate, withhold and transfer social welfare payments upon such a notice shall be fulfilled by a taxpayer within the time limits set forth in paragraph 5 of Article 115 of this Code;

6) on non-submission of declarations of individuals within the term established by the tax legislation of the Republic of Kazakhstan - no later than October 15 of the year of submission of the declaration;

7) on repayment of tax debt - not later than five working days from the date of tax debt or transfer of a taxpayer from the low risk category to the average or major risk category;

8) of individuals’ tax debts - within twenty business days from the tax debts’ emergence;

9) of foreclosing on debtors’ bank accounts – at least twenty business days prior to the foreclosure;

10) of elimination of violations revealed by tax authorities pursuant to an in-house audit - within ten business days from the discovery of violations in tax returns, except for the cases set forth in paragraph 7 of Article 59 and paragraph 8 of Article 66 of this Code;

11) of the results of consideration of a taxpayer’s (tax agent’s) complaint about an audit findings report – within five business days from the date of a decision on the complaint;

12) of elimination of violations of the tax legislation of the Republic of Kazakhstan – within five business days from their detection;

13) of confirmation of the location (absence) of a taxpayer - within three business days from the day of a tax inspection report of tax authorities’ officials;

14) on the results of monitoring made as a result of a decision within horizontal monitoring (hereinafter, for the purposes of this Code - a notification on the results of horizontal monitoring), not later than five working days from the date of such a decision.

3. A notice shall include:

1) the identification number of a taxpayer (tax agent);

2) the last name, first name, patronymic (if it is indicated in an identity document) or full name of the taxpayer;

3) the name of a tax authority;

4) the date of the notice;

5) an amount of a tax obligation and (or) obligations for the calculation, withholding and transfer of social welfare payments - in the cases established by this Code and (or) the laws of the Republic of Kazakhstan;

6) bank details required for the payment of tax debts in respect of property tax, land tax and tax on vehicles of individuals;

7) the requirement to fulfill the tax obligation and (or) obligations to calculate, withhold and transfer social welfare payments;

8) a ground for sending the notice;

9) a procedure for appeal.

4. In the case specified in subparagraph 1) of paragraph 2 of paragraph 1 of Article 115 of this Code, tax authorities shall send a taxpayer (tax agent) copies of notices specified in subparagraphs 4), 7) and 8) of paragraph 2 of this article.

A taxpayer (tax agent) has the right to apply to tax authorities to receive original notices specified in subparagraphs 4), 7) and 8) of paragraph 2 of this article.

Footnote. Article 114 as amended by the Law of the Republic of Kazakhstan dated 02.01.2021 No. 402-VI (effective from 01.01.2022).