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

Article 551. Payers of levies

1. Unless otherwise established by this article, payers of levies are persons, as well as structural units of legal entities, in whose interests authorized state bodies perform actions requiring the charge of a levy.

2. Persons attracting foreign labour in the cases determined by the legislation of the Republic of Kazakhstan on employment of the population and in the field of migration of the population shall not be the payers of the fee for the issuance or extension of a permit to attract foreign labour to the Republic of Kazakhstan.

Footnote. Article 551 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2021).



Article 552. The order for the calculation and payment of levies

1. The amounts of fees are calculated at the established rates and paid at the location of the payer of fees before the submission of the relevant documents to the authorized state body, local executive body and authorized organization in the field of civil aviation or before obtaining permits.

2. In case of detection of the fact of the vehicle’s passage without relevant permits, and also non-observance of vehicle permissible parameters established by the authorized state body for road transport management, the amount of the levy for the passage of vehicles within the territory of the Republic of Kazakhstan is paid to the state budget within five business days of the day of detection of such a fact.

3. The amount of the levy for the passage of vehicles within the territory of the Republic of Kazakhstan is paid to the state budget either through banks or organizations carrying out certain types of banking operations, or in cash at border crossing points or at other specially equipped places of the authorized state body on the basis of accountable forms in the manner established by the authorized body.

The authorized state body for road transport management shall transmit the amounts of levies collected in cash for the passage of vehicles within the territory of the Republic of Kazakhstan to banks or organizations carrying out certain types of banking operations not later than the next business day of the day the money was received, for their subsequent transfer to the budget. If daily cash receipts are less than 10 times the monthly calculation index established by the law on the national budget and effective as of the date of the levy payment, the money is credited once every three business days of the day, on which the money was received.

If individuals pay the levy for the carriage of vehicles within the territory of the Republic of Kazakhstan in cash, the business identification number of the authorized state body shall be indicated on accountable forms.

4. The fee for the issuance or extension of a permit to the employers to attract foreign labour to the Republic of Kazakhstan shall be charged within ten working days from the date of receipt of a notification from the local executive body of the region, city of republican significance, the capital city on the decision to issue or extend a permit to the employers to attract foreign labour to the Republic of Kazakhstan in the manner determined by the legislation of the Republic of Kazakhstan on the employment of the population and in the field of migration of the population.

5. The fee for the issuance of a document confirming the residence of a foreigner or a stateless person who is an investment resident of the International financial centre “Astana” shall be paid at the location of the International financial centre “Astana” prior to the submission of the relevant documents to the tax authority.

Footnote. Article 552 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2021); dated 20.12.2021 No. 85-VII (shall be enforced from 01.01.2022).