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

Article 204. Tax forms

1. Tax forms include a tax application, tax returns and tax registers.

2. Tax forms shall be drawn up, signed, certified (by a seal in the cases established by the legislation of the Republic of Kazakhstan or by an electronic digital signature) by a taxpayer (tax agent ) or its representative, in paper and (or) electronic media in Kazakh and (or) Russian.

Signing and certification of tax forms by individual taxpayers shall be admissible with the use of one-time passwords in accordance with the legislation of the Republic of Kazakhstan.

Footnote. Article 204 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021).



Article 205. The retention period for tax forms

1. Tax forms are retained by a taxpayer (tax agent) during the limitation period established by Article 48 of this Code, at least for five years.

2. In case of reorganization of a taxpayer, a tax agent, an operator that is a legal entity, an obligation to retain tax forms of a reorganized person is assigned to its successor (successors).
Subchapter 1. Tax application, tax returns
Article 206. General provisions

1. A tax application is a document of a taxpayer (tax agent) submitted to a tax authority for the purpose of exercising his/her/its rights and performing duties in the cases established by this Code. The forms of tax applications are approved by the authorized body.

2. A tax return is a document of a taxpayer (tax agent) filed in accordance with the procedure established by this Code, which contains information on the taxpayer (tax agent), taxable and (or) tax-related items, assets and liabilities, and also on the calculation of tax obligations and social welfare payments.

Tax reporting shall include tax declarations, calculations, annexes to them, by types of taxes, payments to the budget, social payments, an application for importation of goods and payment of indirect taxes, a register of lease (use) agreements. The forms of tax reporting and rules for their preparation are approved by the authorized body.

For the purposes of this Code, an application for importation of goods and payment of indirect taxes is a tax declaration.

3. Tax reporting, with the exception of an application for importation of goods and payment of indirect taxes, is divided into the following types:

1) initial - tax reporting submitted for the tax period in which the taxpayer (tax agent) was registered and (or) the first tax liability for certain types of taxes and payments to the budget, as well as the obligation to calculate, withhold and transfer social payments;

2) regular - tax reporting submitted for subsequent tax periods after submission of the initial tax reporting;

3) additional - tax reports submitted when changes and (or) additions are made to the previously submitted tax reports for the tax period to which these changes and (or) additions relate;

4) additional on notification - tax reports submitted when changes and (or) additions are made to the previously submitted tax reports for the tax period in which the tax authority revealed violations based on the results of in-house control;

5) liquidation - tax reporting submitted upon termination of activities, liquidation or reorganization of a taxpayer (tax agent), as well as upon deregistration for value added tax.

Footnote. Article 206 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021).