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

Article 364. Deadlines for submitting the declaration

1. Unless otherwise established by this article, an individual income tax declaration shall be submitted to the tax authority at the place of location (residence) on or before March 31 of a year following a reporting taxable period, except for cases provided for by the Constitutional Law of the Republic of Kazakhstan “On Elections in the Republic Kazakhstan”, the Penal Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan “On Combating Corruption”.

2. Migrant workers that are household employees and residents of the Republic of Kazakhstan, who received the income provided for in Article 360 of this Code, submit an individual income tax declaration if the amount of individual income tax calculated for a reporting taxable period exceeds the amount of individual income tax prepayments.

Migrant workers, who are household employees and residents of the Republic of Kazakhstan, submit an individual income tax declaration on income provided for in Article 360 of this Code to the tax authority at the place of stay on or before March 31 of a year following a reporting taxable period.

In this case, if a resident migrant worker, who received income provided for in Article 360 of this Code, leaves the Republic of Kazakhstan within a taxable period, an individual income tax declaration (declarations) shall be submitted before the date of departure of such a person from the Republic of Kazakhstan.

3. In the event that on the date of submission of the declaration on the individual income tax there is no the approved financial statements, the calculation of the total profit of controlled foreign companies or permanent institutions of controlled foreign companies is made in an additional declaration for individual income tax, 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.

This wording of Section 9 shall be valid until 01.01.2025 in accordance with Law of the Republic of Kazakhstan No. 121-VI dated December 25, 2017 (refer to the archived version dated December 25, 2017 of the Tax Code of the Republic of Kazakhstan for the suspended wording).

SECTION 9. INDIVIDUAL INCOME TAX ON INCOME OF A PRIVATE PRACTICE OWNER AND INDIVIDUAL ENTREPRENEUR

Chapter 40. INCOME OF A PRIVATE PRACTICE OWNER AND AN INDIVIDUAL ENTREPRENEUR APPLYING THE GENERALLY ESTABLISHED TAX REGIME