Article 114. Tax reporting, types of tax reporting of the Tax Code of the Republic of Kazakhstan

Home / Codes / Article 114. Tax reporting, types of tax reporting of the Tax Code of the Republic of Kazakhstan

 1. Tax reporting is a document of a taxpayer (tax agent) that contains information about the taxpayer (tax agent), taxable objects and (or) objects related to taxation, assets and liabilities, income and property, as well as the calculation of tax liabilities and social payments.

 2. Tax reporting includes declarations, including statements on the import of goods and payment of indirect taxes, as well as calculations on types of taxes, payments to the budget, and social payments.

 The declaration consists of the declaration itself and appendices, the calculation consists of the calculation itself and appendices.

 3. Unless otherwise provided for in paragraph 5 of Article 422 of this Code, tax reporting, with the exception of statements on the import of goods and payment of indirect taxes, is divided into the following types::

 1) initial – tax reporting submitted for the tax period in which the tax registration of the taxpayer (tax agent) was carried out, for the first time there was a tax obligation for certain types of taxes and payments to the budget, as well as a social obligation;

 2) regular – tax reporting submitted for subsequent tax periods after the submission of the initial tax reporting;

 3) additional – tax statements submitted when amendments and (or) additions are made to previously submitted tax statements.;

 4) by notification – tax reporting submitted for the tax period for which the tax authority has sent a decision in the form of a notification.

 Initial or additional tax reports may be submitted upon notification.;

 5) liquidation – tax reporting submitted upon termination of activity, liquidation or reorganization of a taxpayer (tax agent), as well as upon de-registration of a value-added tax payer.

 4. No representation required:

 1) tax reporting – by individuals applying a special tax regime for the self-employed;

 2) tax reporting, with the exception of tax reporting providing for the reflection of payments that are not income and (or) related to income that is not subject to taxation, in the absence of a taxable object and (or) an object related to taxation.;

 3) appendices to declarations and (or) calculations – in the absence of data to be reflected in appendices to declarations and (or) calculations.

 5. Representation is prohibited:

 1) tax reporting by an individual entrepreneur or a legal entity whose registration has been declared invalid on the basis of a judicial act that has entered into legal force;

 2) additional tax reporting in terms of reflecting the amounts of transactions with a liquidated or discontinued taxpayer, resulting in a reduction in tax liabilities for corporate income tax and (or) value added tax.

The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.

President

Republic of Kazakhstan

Constitution Law Code Standard Decree Order Decision Resolution Lawyer Almaty Lawyer Legal service Legal advice Civil Criminal Administrative cases Disputes Defense Arbitration Law Company Kazakhstan Law Firm Court Cases

__________________________

From January 1, 2026, to invalidate the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory payments to the Budget" (Tax Code) in connection with the entry into force of the Tax Code dated July 18, 2025 No. 214-VIII SAM.

Article 114. General provisions of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. A notification is a notification sent by a tax authority to a taxpayer (tax agent) in hard copy or electronically about the need for the latter to fulfill a tax obligation, as well as the completeness of the calculation and timely payment of social payments, the control of which is entrusted to the tax authorities. The notification forms are approved by the authorized body.

2. Notifications are limited to the types listed below and are sent to the taxpayer (tax agent) within the following time limits:

1) the amount of taxes calculated by the tax authority in accordance with paragraph 2 of Article 37 of this Code – no later than ten working days from the date of calculation;

2) on the results of the audit – no later than five working days from the date of delivery of the tax audit report to the taxpayer (tax agent), with the exception of the case established by paragraph 4 of Article 159 of this Code.;

3) on the accrued amounts of taxes, payments to the budget and social payments for the period from the date of submission of the liquidation tax report to the date of completion of the liquidation tax audit – no later than five working days from the date of delivery to the taxpayer (tax agent) the act of liquidation tax audit;

4) on the accrued amount of payment for negative environmental impact based on information from the authorized body in the field of environmental protection – no later than ten working days from the date of receipt of the information specified in paragraph 3 of Article 573 of this Code.;

5) failure to submit tax reports within the time period established by the tax legislation of the Republic of Kazakhstan – from the date of detection of violations, with the exception of tax reports on corporate income tax and value added tax, the deadline for notification of which is no later than ten working days from the deadline established by this Code for its submission.

In case of violation of the deadline for sending the notification specified in this subparagraph due to technical errors in the software, confirmed by the authorized body, this notification is considered to be sent on time. In this case, the tax obligation and (or) obligations to calculate, withhold and transfer social payments, upon such notification, are subject to execution by the taxpayer within the time period established by paragraph 5 of Article 115 of this Code.;

6) excluded by the Law of the Republic of Kazakhstan dated 12.12.2023 No. 45-VIII (effective from 01.01.2024).

7) on the repayment of tax arrears – no later than five working days from the date of the formation of tax arrears or the transfer of the taxpayer from the category of low risk to the category of medium or high risk;

8) on the tax arrears of individuals – no later than twenty working days from the date of the formation of the tax arrears;

9) on the foreclosure of money in debtors' bank accounts – no later than twenty working days before the foreclosure;

10) on the elimination of violations identified by the tax authorities based on the results of desk control – no later than ten working days from the date of detection of violations in tax reporting, with the exception of the cases established by paragraph 7 of Article 59 and paragraph 8 of Article 66 of this Code.;

11) on the results of consideration of the taxpayer's (tax agent's) complaint on notification of the audit results – no later than five working days from the date of the decision on the complaint.;

12) on the elimination of violations of the tax legislation of the Republic of Kazakhstan – no later than five working days from the date of their detection;

13) on confirmation of the taxpayer's location (absence) – no later than three working days from the date of drawing up a tax survey report by tax officials;

14) on the results of monitoring made based on the results of a decision within the framework of horizontal monitoring (hereinafter, for the purposes of this Code, notification of the results of horizontal monitoring), no later than five working days from the date of such decision.

3. The notification must specify:

1) taxpayer identification number (tax agent);

2) the surname, first name, patronymic (if it is indicated in the identity document) or the full name of the taxpayer;

3) name of the tax authority;

4) date of notification;

5) the amount of the tax liability and (or) obligations for calculating, withholding and transferring social payments – in cases established by this Code and (or) the laws of the Republic of Kazakhstan;

6) bank details required for repayment of tax arrears on property tax, land tax and tax on vehicles of individuals;

7) the requirement to fulfill a tax obligation and (or) obligations to calculate, withhold and transfer social payments;

8) the basis for sending the notification;

9) the appeal procedure.

4. In the case specified in subparagraph 1) of the second part of paragraph 1 of Article 115 of this Code, the tax authorities shall send to the taxpayer (tax agent) copies of the notifications specified in subparagraphs 4), 7) and 8) of paragraph 2 of this Article.

In order to receive the original of the notifications specified in subitems 4), 7) and 8) of paragraph 2 of this Article, the taxpayer (tax agent) has the right to apply to the tax authorities.

The Code of the Republic of Kazakhstan dated December 25, 2017 No. 120-VI SAM.

This Code establishes the fundamental principles of taxation, regulates power relations for the establishment, introduction, amendment, cancellation, procedure for calculating and paying taxes and other mandatory payments to the budget, as well as relations related to the fulfillment of tax obligations.

President

Republic of Kazakhstan