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

Article 210. The order for withdrawing tax returns

1. To withdraw his/her/its tax returns, a taxpayer (tax agent) shall submit to atax authority:

1) a tax application - at the place of his/her/its registration.

Iftax returns are withdrawn by way of their altering because of incorrect indication of a tax authority’s code, a tax application shall be submitted at the place of filing such returns;

2) tax returns - in case of withdrawal of tax returns by deleting those filed with violation of the requirements of paragraph 2 of Article 208 of this Code.

A tax authority withdraws tax returns from the system for receiving and processing tax returns with account of all additional forms of tax returns filed for the specified taxable period.

Tax returns can be withdrawn using such methods as:

1) deletion, when a tax return to be withdrawn is deleted from the central processing unit of the system for receiving and processing tax returns;

2) alteration, when alterations and (or) additions declared by a taxpayer (tax agent) are entered in earlier filed tax returns.

2. The method of deletion is used to withdraw the following tax returns:

1) liquidation tax returns if a decision to resume operations was made before a tax audit;

2) those submitted with violation of the requirements of paragraph 2 of Article 208 and paragraph 5 of Article 211 of this Code;

3) those submitted with no obligation for filing such a tax return;

4) those considered not to have been submitted in accordance with paragraph 5 of Article 209 of this Code;

5) those submitted after expiration of the limitation period, except for tax returns upon notices of elimination of violations identified by a tax authority pursuant to the results of an in-house audit.

Withdrawing tax returns bythe application of the deletion method to personal accounts of a taxpayer (tax agent), the tax authority at the place of registration reverses calculated (reduced) amounts of taxes, payments to the budget and social welfare payments with respect to tax returns being withdrawn.

In case of failure to submit a tax application for withdrawing tax returns specified in subparagraphs 2), 3), 4) and 5) of part one of this paragraph, the tax authority shall notify the taxpayer (tax agent) of the elimination of violations of the tax legislation of the Republic of Kazakhstan within five business days from the day the failure to submit was found out.

In case of failure to execute the notice, the tax authority shall withdraw tax returns without a tax application using the deletion method. Towithdraw tax returns, the tax authority issues a decision to withdraw them in the form established by the authorized body.

3. The method of alteration is used to withdraw tax returns:

1) in which a currency code is not indicated or is incorrectly indicated;

2) in which the number and (or) date of a subsoil use contract are not indicated or incorrectly indicated;

3) in which the residency status is not indicated or incorrectly indicated;

4) in which the tax authority’s code is incorrectly indicated;

5) in which a taxable period is incorrectly indicated;

6) in which the type of tax returns is incorrectly indicated;

7) that are liquidation tax returns if a decision to resume operations was made after a tax audit or after the completion of an in-house audit.

Withdrawing tax returns applying the alteration method to personal accounts of a taxpayer (tax agent), the tax authority at the place of registration reverses amounts stated in tax returns being withdrawn and subsequently states tax returns data in the personal account, inclusive of declared alterations and (or) additions.

4. It is not allowed to withdraw filed tax returns:

1) for a taxable period being audited – in the course of comprehensive and thematic audits by types of taxes and payments to the budget and social welfare payments specified in a prescription for conducting an audit;

2) for a taxable period complained of - during the period of submission and consideration of the complaint about an audit findings report with account of the renewed period for submitting the complaint;

3) on notices of elimination of violations identified by a tax authority pursuant to the results of an in-house audit.

5. Information on withdrawal shall be published on the Internet resource of the authorized body within:

1) in case of tax reporting withdrawal on the basis of the tax application referred to in paragraph 1 of this article, - within one business day from the date of receipt of such an application;

2) two business days from the expiration of the time period provided for the execution of a notice of elimination of violations of the tax legislation of the Republic of Kazakhstan - in case of withdrawal of tax returns on the basis of the tax authority’s decision specified in paragraph 2 of this article.

6. This article does not apply to cases provided for in Article 458 of this Code.

Footnote. Article 210 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021).