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

Article 213. The order for suspension (extension, renewal) of filing tax returns by a taxpayer (tax agent)

1. A taxpayer (tax agent), in accordance with the procedure specified in this article, has the right, on the basis of a tax application, to:

1) suspend the filing of tax returns;

2) extend the period of suspension of filing tax returns;

3) resume the filing of tax returns, unless otherwise provided for by this article.

A taxpayer (tax agent) shall submit to the tax authority at the place of his/her/its location:

1) a tax application - in case of a decision to suspend or resume activity or to extend the period of suspension of filing tax returns.

A tax application is submitted:

for the forthcoming period - in case of a decision to suspend the activity;

before the end of the period of activity suspension - in case of a decision to resume operations or extend the suspension of filing tax returns;

2) tax returns from the beginning of a taxable period until the date of activity suspension specified in the tax application - in case of a decision to suspend operations.

If a deadline for filing next scheduled tax returns comes after the submission of a tax application, such returns shall be filed before the tax application’s submission;

3) a tax application for VAT registration in order to deregister for VAT - in case of a decision to suspend activity by a taxpayer (tax agent) that is a VAT payer.

The total period for the suspension of filing tax returns, with account of its extension, shall not exceed the limitation period established by Article 48 of this Code. The extension is granted for the period indicated in the tax application with account of the total period.

2. Within one working day from the tax application receipt, the tax authority shall suspend (extend, renew) the filing of tax returns or refuse to suspend the filing of tax returns.

3. Information on the suspension (extension, renewal) shall be published on the Internet resource of the authorized body on the date of adoption of such a decision and is the basis for non-filing tax returns for the period indicated in the tax application.

4. A taxpayer (tax agent) is refused the suspension of filing tax returns if he/she/it:

1) has tax debts, arrears in social welfare payments as of the date of application;

2) has failed to submit:

tax returns specified in subparagraph 2) of part two of paragraph 1 of this article, with account of the limitation period;

a tax application for VAT registration in the case established by subparagraph 3) of part two of paragraph 1 of this article;

3) was recognized inactive by a tax authority in accordance with Article 91 of this Code;

4) failed to execute notices sent by the tax authority.

5. In case of refusal to suspend the filing of tax returns they shall be filed in accordance with the procedure established by this Code.

6. If a tax authority finds out that a taxpayer (tax agent) has resumed activity during the suspension period, tax authorities, without informing the said person, recognize the suspension of filing tax returns as terminated from the date of the activity’s resumption.

For the purposes of this paragraph, the resumption of activity by the taxpayer (tax agent), who suspended activity in accordance with this article, is recognized as the commencement of activity giving rise to the obligation for calculation, payment of taxes, payments to the budget and social welfare payments.

7. The provisions of this article do not apply to:

1) an individual entrepreneur applying special tax regimes on the basis of the payment of a uniform land tax, for small businesses on the basis of a patent or with the use of a special mobile application;

2) payer of tax on gambling business;

3) a taxpayer applying a special tax regime for producers of agricultural products and agricultural cooperatives;

4) a high-risk taxpayer (tax agent) according to the risk management system, except for an individual entrepreneur applying special tax regimes;

5) the procedure and time limits for filing tax returns on property, vehicle and land taxes, on payment for the use of land plots.

Footnote. Article 213 as amended by the laws of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021); dated 24.06. 2021 No. 53-VII (effective from 01.01.2022).



Article 214. The order for suspension (extension, renewal) of filing tax returns by an individual entrepreneur applying a special tax regime for small business entities on the basis of a patent

1. An individual entrepreneur, in accordance with the procedure specified in this article, has the right, on the basis of a tax application, to:

1) suspend the filing of tax returns;

2) extend the deadline for suspending the filing of tax returns.

If an individual entrepreneur makes a decision to suspend activity or extend the period of suspension of the patent value’s calculation, he/she shall submit a tax application to the tax authority at his/her location.

A tax application is submitted:

for the forthcoming period before the patent’s expiry - in case of a decision to suspend activity;

before the expiration of the period of activity suspension - in case of a decision to extend the period of suspension of the calculation’ssubmission.

The total period for suspension of the calculation’s submission, with account of its extension, shall not exceed three years from the date on which the running of the period of suspension of the calculation’s submission began.

2. A tax authority shall suspend (extend, renew) the calculation’s submission or refuse to suspend thecalculation’s submission on the day a tax application is submitted.

3. Information on the suspension (extension, renewal) of the calculation’s submission shall be published on the Internet resource of the authorized body on the date of adoption of such a decision and is a basis for non-submitting calculations for the period indicated in the tax application.

4. An individual entrepreneur is refused the suspension of the calculation’s submission if he/she:

1) has tax debts, arrears in social welfare payments as of the date of the tax application;

2) failed to file tax returns with account of the limitation period;

3) failed to execute notices sent by the tax authority.

5. An individual entrepreneur shall be deemed to have renewed his/her activity after the expiration of the period of activity suspension, unless otherwise stipulated by this article.

6. An individual entrepreneur has the right to resume activityprior to the expiration of the period of activity suspension by submitting to a tax authority the calculation for the forthcoming period from the day of activity resumption.

7. An individual entrepreneur, submitting the calculation during the period of suspension of its submission, shall be deemed to have resumed activity from the day of commencement of activity specified in this calculation.

When switching to a special tax regime using a special mobile application, an individual entrepreneur shall be deemed as having resumed activities from the date of such a special tax regime commencement.

8. In case of failure to submit an application or next scheduled calculation, within sixty calendar days from the patent’s expiry, an individual entrepreneur shall be deregistered as an individual entrepreneur in the manner prescribed by Article 67 of this Code.

9. If a tax authority finds out that an individual entrepreneur has resumed activity during the suspension period, it recognizes the period of suspension of the calculation’s submission as terminated from the date of the activity’s resumption and notifies the individual entrepreneur thereof in writing.

For the purposes of this paragraph, the resumption of activity by an individual entrepreneur, who suspended activity in accordance with this article, is recognized as the commencement of an activity giving rise to the obligation for the calculation, payment of taxes, payments to the budget and social welfare payments.

10. The provisions of this article do not apply to the procedure and time limits for filing tax returns on property, vehicle and land taxes, on payment for the use of land plots.

Footnote. Article 214 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).

Subchapter 2. Tax registers