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

Article 706. Time limits for payment of certain types of taxes and payments to the budget

1. The uniform land tax, fee for the use of surface water resources are paid as follows:

1) amounts calculated from 1 January to 1 October of a taxable period - on or before 10 November of a current taxable period;

2) amounts calculated from October 1 to December 31 of a taxable period - on or before April 10 of a taxable period following a reporting taxable period.

2. The uniform land tax shall be paid to the budget at the location of a land plot.
Article 707. Time limits for submitting a tax declaration for payers of the uniform land tax

1. The declaration for payers of the unified land tax shall reflect the calculated amounts of the unified land tax, individual income tax withheld at the source of payment, fees for the use of water resources from surface sources, social payments and (or) a single payment.

2. The payers of the uniform land tax submit the declaration on or before March 31 of a taxable period following a reporting taxable period to the tax authorities at the location of a land plot.

Footnote. Article 707 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).

Section 21. Taxation of persons operating in territories of special economic zones, managing companies of economic and industrial zones, organizations implementing investment priority projects, persons who entered into an investment agreement, an agreement on investment obligations

Footnote. The title of section 21 - as amended by the Law of the Republic of Kazakhstan dated 20.12.2021 No. 85 -VII (shall be enforced from 01.01.2022).
Chapter 79. TAXATION OF PERSONS CARRYING OUT ACTIVITY IN THE TERRITORIES OF SPECIAL ECONOMIC ZONES, MANAGEMENT COMPANIES OF SPECIAL ECONOMIC AND INDUSTRIAL ZONES

Footnote. Heading of Chapter as amended by the Law of the Republic of Kazakhstan dated 03.04.2019 No. 243-VI (shall be enforced upon expiry of ten calendar days after its first official publication).