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

Article 207. Features of drawing up tax returns, including the register of rental (use) agreements

1. In cases provided for by this Code, a taxpayer (tax agent), carrying out types of activities subject to different terms of taxation, compiles tax returns separately for each activity.

In case of switching, within a calendar year, from special tax regime for producers of agricultural products and agricultural cooperatives to the standard procedure, tax returns shall be compiled separately for the period of application in the specified calendar year of:

special tax regime;

standard procedure.

2. Subsoil users, for whom this Code sets forth the requirement for separate tax accounting, shall compile tax returns in the manner prescribed by this Code.

3. The register of rental (use) agreements is drawn up by persons providing retail facilities, trading places in retail facilities, also at open-air markets, for temporary possession and use.

The register of rental (use) agreements is drawn up and submitted to the tax authority at the location of the taxpayer providing retail facilities, trading places in retail facilities, also at open-air markets, for rent (use) on or before March 31 of a year following the reporting one.
Article 208. The order for submitting a tax application, tax returns

1. A tax application and a tax return shall be submitted to tax authorities in accordance with the procedure and within the time limits established by this Code.

2. If a taxpayer (tax agent) belongs to the categories for which the authorized body established different forms of tax returns, in this case, tax returns are filed in the forms provided for each category to which the taxpayer (tax agent) belongs.

3. Unless otherwise provided for by this article, a tax application and tax returns shall be submitted to relevant tax authorities, at the taxpayer’s choice:

1) in hard copy, also through the “Government for Citizens” State Corporation (except for VAT returns), -when filed in person without prior arrangement;

2) in hard copy – when submitted by registered mail with return receipt;

3) in soft copy allowing computer processing of information.

4. After deregistration for VAT by the decision of a tax authority, VAT returns shall be filed in person without prior arrangement.

5. The authorized body, together with special state bodies, military intelligence bodies of the Ministry of Defense of the Republic of Kazakhstan, law enforcement bodies, shall determine a special procedure for submitting tax reports and the list of persons submitting such reports.

6. If filed in person without prior arrangement, a tax application and (or) a tax return shall be at least in two copies, one of which shall be returned to a taxpayer (tax agent) with a note put by a tax authority.

7. The authorized body posts on its Internet resource the electronic form structure, the software for electronic compiling and submitting and update of this software for:

1) a tax application – on or before January 1 of a current year;

2) tax returns – at least thirty business days before the deadline for filing tax returns.

8. After filing liquidation tax returns, a taxpayer (tax agent) has no right to file next scheduled tax returns with a tax authority, except for additional and (or) additional upon notice ones, unless otherwise provided for by this paragraph.

Liquidation tax returns filed for an unfinished taxable period are equated to regular tax returns for a taxable period in case:

1) a taxpayer (tax agent) reverses his/her/its resolution to liquidate, to reorganize through separation after the completion of a tax audit;

2) a taxpayer(tax agent) reverses his/her/its resolution to terminate entrepreneurial activity before deregistration as an individual entrepreneur;

3) of a decision to refuse to deregister as an individual entrepreneur.

Tax returns for subsequent taxable periods from the date of filing liquidation tax returns shall be filed with relevant tax authorities in accordance with the procedure and within the time limits established by this Code.

9. Given no taxable items, no tax reporting shall be filed on:

property tax;

land tax;

vehicle tax;

export rent tax;

subscription bonus;

payment on reimbursement of historical costs;

payments to the budget;

corporate income tax withheld at the source of payment from the income of a non-resident.

9-1. For special payments and taxes of subsoil users not specified in Paragraph 9 of this Article, tax reporting shall be submitted by the subsoil user under the relevant subsoil use contract.

10. The obligation to file tax returns on excise duties applies to taxpayers (tax agents) carrying out activities such as:

production of gasoline (except for aviation one), diesel fuel;

wholesale and (or) retail sales of gasoline (except for aviation one), diesel fuel;

production of ethyl alcohol and (or) alcohol products;

manufacture of tobacco products;

production, assembly (packaging) of excisable goods, provided for by subparagraph 6) of Article 462 of this Code.

The obligation to file tax returns on excise duties applies to taxpayers (tax agents) carrying out taxable transactions for crude oil, gas condensate (except for crude oil and gas condensate sold for export).

The obligation to file tax returns on excise duties does not apply to taxpayers (tax agents) engaged in the wholesale of tobacco products, heated tobacco products, nicotine-containing liquid for electronic cigarettes.

11. Annexes to declarations, calculations are not submitted if there are no data to be stated in them.

Footnote. Article 208 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 No. 241-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 20.12.2021 No. 85-VII (shall be enforced from 01.01.2018); dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).