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

Article 314. Taxable period

1. A taxable period for corporate income tax is a calendar year from January 1 through December 31.

2. If a legal entity was set up after the start of a calendar year, its first taxable period shall be a time period running from the day of its establishment until the end of the calendar year.

In this case, the day of establishment of a legal entity shall be considered to be the day of its state registration with a registering authority.

3. If a legal entity was liquidated, reorganized before the end of a calendar year, its last taxable period is a time period running from the beginning of the year until the day of completion of its liquidation or reorganization.

4. If a legal entity, established after the start of a calendar year, is liquidated, reorganized before the end of the same year, its taxable period is a time period running from the day of its establishment until the day of completion of its liquidation or reorganization.

5. If a legal entity carried out activities in special tax regimes for the subjects of small businesses, retail tax and in the generally established manner during the calendar year, the tax period shall not include the period of time during which it carried out activities in special tax regimes for the subjects of small businesses, retail tax.

Footnote. Article 314 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 № 241-VI (shall be enforced from 01.07.2019); dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2021).



Article 315. Tax declaration

1. A corporate income taxpayer shall submit a corporate income tax declaration to the tax authority at the place of its location on or before March 31 of a year following a reporting taxable period, except for a non-resident receiving only income subject to taxation at the source of payment from sources in the Republic of Kazakhstan and not operating in the Republic of Kazakhstan through a permanent establishment, unless otherwise provided for by this article.

2. The corporate income tax declaration consists of a declaration and annexes thereto on disclosure of information on taxable and (or) tax-related items.

3. A legal entity applying a special tax regime on the basis of a simplified declaration does not submit a declaration on corporate income tax on income taxable in accordance with paragraphs 1 and 2 of Article 681 of this Code.

4. If there are no approved financial statements as of the date of submission of the corporate income tax declaration, the calculation of the total profit of controlled foreign companies or permanent establishments of controlled foreign companies shall be made in an additional corporate income tax declaration submitted within sixty working days following the day of approval of financial statements, but no later than March 31 of the second year following the reporting tax period, taking into account the provisions of Article 211 of this Code.

Footnote. Article 315 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 No. 241-VI (shall be enforced from 01.01.2018); dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2020).

This wording of Section 8 is in effect until 01.01.2025 according to Law of the Republic of Kazakhstan № 121-VI as of 25.12.2017 (for the suspended wording, refer to the archival version of the Tax Code of the Republic of Kazakhstan as of 25.12.2017).

SECTION 8. INDIVIDUAL INCOME TAX

Chapter 35. GENERAL PROVISIONS

Amendmends are provided in Article 316 by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2020).