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

Article 775. Procedure for calculating and paying a unified payment

1. The amount of individual income tax and social payments payable shall be included in a unified payment.

2. The amount of a unified payment for one month shall be 1 times the monthly calculation indexes in cities of republican and regional significance, capital and 0.5 times the monthly calculation indexes - in other settlements.

In this case, the amount of the monthly calculation index established by the law on the republican budget and effective as of January 1 of the corresponding financial year shall be applied.

3. The individual income tax of the payer of a unified payment on income received (due) from him from the types of activity specified in Subparagraph 3) of Paragraph 1 of Article 774 of this Code shall be 10 percent of the amount of a unified payment.

4. Unified aggregate payment shall be payable at the place of residence of the payer, in the total amount by transfer through second-tier banks or organizations engaged in certain types of banking operations, to the bank account of the State Corporation "Government for Citizens".

Payment, distribution and transfer of a unified payment in the form of individual income tax and social payments, as well as their return shall be carried out in the manner determined by the Government of the Republic of Kazakhstan.

Footnote. Article 775 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall come into effect from 01.01.2021).



Article 776. Competence of the State Corporation "Government for Citizens" within a unified payment

1. The State Corporation “Government for Citizens”, within a unified payment, carries out the following activities related to the state monopoly:

1) maintains personified accounting of payers of a unified payment based on an individual identification number;

2) actualizes the personified accounting of payers of a unified payment;

3) distributes and transfers the amount of a unified payment to the State Social Insurance Fund, the Social Health Insurance Fund, the unified accumulative pension fund and the corresponding budget at the payer's place of residence;

4) refund erroneously (excessively) paid amounts of a unified payment in the manner determined by the Government of the Republic of Kazakhstan.

2. Prices for work, services produced and (or) sold by the State Corporation "Government for Citizens" shall be established by the authorized agency, determined by the decision of the Government of the Republic of Kazakhstan from among the central government authorities, by agreement with the antimonopoly agency and the authorized agency.
Section 24-1. Single payment

Footnote. The Law shall be supplemented by section 24-1 in accordance with the Law of the Republic of Kazakhstan dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).
Chapter 89-1.Single payment