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

Article 73. Assistance to taxpayers

1. Tax authorities assist taxpayers (tax agents) by:

1) clarifying the tax legislation of the Republic of Kazakhstan;

2) providing information on the procedure for making settlements with the budget for the fulfillment of a tax obligation;

3) providing software for filing tax returns, other returns set forthin this Code, in electronic form with the creation of an electronic document for the payment of taxes and payments to the budget;

4) providing information on the existence of tax obligations for vehicle tax, land tax and personal property tax;

5) maintaining the functioning of websites of tax authorities;

6) acceptance by mobile groups of tax authorities of individuals’ statements in the manner determined by the authorized body.

For the purposes of this Code, a mobile group of a tax authority is a mobile group consisting of employees of tax authorities who provide counseling on the preparation of statements of individuals and accept such statements from certain categories of taxpayers;7) taking measures aimed at the improvement of tax culture;

8) taking measures to eliminate causes and conditions that contribute to the violation of the tax legislation of the Republic of Kazakhstan;

9) sending notices through service software products, including to the head and (or) person in charge of budget settlements.

The provisions of this subparagraph shall not apply to large business entities.

2. Outreach activities on the tax legislation of the Republic of Kazakhstan are aimed at increasing the awareness of taxpayers (tax agents) on tax issues, also by bringing to their notice the provisions of the tax legislation of the Republic of Kazakhstan and amendments and additions introduced to it, as well as information on issues related to the fulfillment of a tax obligation.

Tax authorities conduct outreach activities on the tax legislation of the Republic of Kazakhstan by holding workshops, sessions, meetings with taxpayers (tax agents), placing information using mass media, information stands, booklets and other printed materials, as well as video, audio and other technical devices for the dissemination of information, telephone and cellular communications.

3. Tax authorities shall provide taxpayers (tax agents) with information on the procedure for making settlements with the budget for the fulfillment of a tax obligation, including information on the procedure for filling out a payment document, on details required to fill out a payment document.

4. The software is provided along with instructions for its installation, which makes it possible to create an electronic document for the payment of taxes and payments to the budget.

5. Tax authorities shall provide individuals with information on the amounts of tax obligations for property tax, land tax and tax on vehicles of individuals and (or) on the amount of tax debt calculated by tax authorities by:

1) placingit on the website of tax authorities;

2) indicating in documents used for payments by a utility provider;

3) sendingit to e-mail addresses of a taxpayer;

4) sending a short text message to the cell phone number given by a taxpayer;

5) sending through the tax mobile application.

To receive these services, a taxpayer provides e-mail addresses and cell phone numbers to a local tax authority at the place of residence.

6. Tax authorities assist taxpayers (tax agents) in obtaining free information through Internet resources.

Footnote. Article 73 as amended by the Law of the Republic of Kazakhstan dated 20.12.2021 No. 85-VII (shall be enforced from 01.01.2022); dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).

Chapter 9. REGISTRATION OF A TAXPAYER WITH TAX AUTHORITIES