Article 116. The main provisions related to the submission of additional tax reporting and tax reporting on notification of the Tax Code of the Republic of Kazakhstan

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 1. Changes and (or) additions to the information reflected in previously submitted tax reports are made by submitting additional tax reports and (or) tax reports upon notification.

 The changes and (or) additions to the information provided for in the first part of this paragraph are reflected as follows:

 1) when changing the amounts reflected in the tax statements, the difference between the actual amount and the amount reflected in the tax statements is indicated in the corresponding line of the tax statements.;

 2) if there is a change in another value reflected in the tax report that is not related to the amount, the new value is indicated in the corresponding line of the tax report.

 When submitting additional tax reports and (or) tax reports upon notification, the amounts of taxes, payments to the budget, and social payments are payable without holding the taxpayer (tax agent) accountable in accordance with the laws of the Republic of Kazakhstan.

 2. After the submission of liquidation tax reports by the taxpayer (tax agent), it is allowed to submit tax reports on notification.

 Liquidation tax reports submitted by a taxpayer (tax agent) for an incomplete tax period are equivalent to regular tax reports for the tax period in the following cases::

 1) changes in the decision on termination of activity or liquidation, reorganization by separation after completion of the tax audit;

 2) changes by an individual entrepreneur in the decision to terminate activities before de-registration;

 3) refusal to de-register an individual entrepreneur.

 3. It is not allowed to submit additional tax reports to tax reports:

 1) for the tax period under review – during the period of conducting (subject to suspension) tax audits on taxes, payments to the budget, and social payments specified in the order.;

 2) for the tax period being appealed – during the period of the deadline for filing and considering a taxpayer's (tax agent's) complaint about notification of the results of a tax audit, taking into account the restored deadline for filing a complaint on the types of taxes, payments to the budget, and social payments specified in the complaint.;

 3) which specifies the requirement for a refund of value added tax;

 4) for advance corporate income tax payments payable for the second, third and fourth quarters of the reporting tax period – no later than the last business day of the current tax period;

 5) assets and liabilities – by persons who have submitted a declaration of assets and liabilities in accordance with the requirements of the Constitutional Law of the Republic of Kazakhstan "On Elections in the Republic of Kazakhstan".

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

President

Republic of Kazakhstan

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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 116. Ways to ensure the fulfillment of a tax obligation not fulfilled on time of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. The fulfillment of a taxpayer's (tax agent's) tax obligation that has not been fulfilled within the prescribed time frame may be ensured in the following ways::

1) the accrual of penalties on the unpaid amount of taxes and payments to the budget, including advance and (or) current payments on them;

2) suspension of spending operations on bank accounts (with the exception of correspondent accounts) of a taxpayer (tax agent) – a legal entity, a structural subdivision of a legal entity, a non-resident operating in the Republic of Kazakhstan through a permanent establishment, an individual entrepreneur, a person engaged in private practice;

3) suspension of expenditure operations at the cash desk of a taxpayer (tax agent) – a legal entity, a structural subdivision of a legal entity, a non-resident operating in the Republic of Kazakhstan through a permanent establishment, an individual entrepreneur, a person engaged in private practice;

4) restriction on the disposal of property of a taxpayer (tax agent) – a legal entity, a structural subdivision of a legal entity, a non-resident operating in the Republic of Kazakhstan through a permanent establishment, an individual entrepreneur, a person engaged in private practice.

If the fulfillment of tax obligations in accordance with subparagraph 2) If paragraph 3 of Article 722 of this Code is assigned to the operator, then the ways to ensure the fulfillment of a tax obligation that has not been fulfilled on time are:

the terms specified in subparagraph 1) of the first part of this paragraph apply to the operator;

The provisions specified in subitems 2), 3) and 4) of part one of this paragraph apply simultaneously to the operator and each participant in a simple partnership (consortium).

2. The methods of ensuring the fulfillment of a tax obligation not fulfilled on time, specified in subitems 2), 3) and 4) of the first part of paragraph 1 of this Article, shall be applied within the time limits established by Articles 118, 119 and 120 of this Code.

Prior to the beginning of the application of methods to ensure the fulfillment of a tax obligation not fulfilled on time, specified in subitems 2), 3) and 4) of the first part of paragraph 1 of this Article, a taxpayer (tax agent) with a medium and high level of risk is notified of the repayment of tax arrears provided for in subitem 7) of paragraph 2 of Article 114 of this Code, except for the cases specified in paragraph 3 of this article.

The methods of ensuring the fulfillment of a tax obligation that has not been fulfilled on time, with the exception of the accrual of penalties, are applied to taxpayers (tax agents) with medium and high risk levels within the time limits provided for in this chapter, depending on the level of risk to which the taxpayer (tax agent) is classified on the date of formation of his tax debt or on the date of transfer a taxpayer (tax agent) from the low-risk category to the medium or high-risk category.

3. If a structural subdivision of a legal entity fails to pay off tax arrears within thirty working days after receiving a notification of repayment of tax arrears, the tax authority shall apply the methods of ensuring the fulfillment of a tax obligation not fulfilled on time, specified in subitems 2), 3) and 4) of paragraph 1 of this article to the taxpayer (tax agent) – a legal entity., who created this structural division.

In case of non-repayment of tax debts by a structural subdivision of a legal entity after applying to it methods to ensure the fulfillment of a tax obligation not fulfilled on time in accordance with the procedure established by part one of this paragraph, if the legal entity has more than one structural subdivision, the tax authority applies methods to ensure the fulfillment of a tax obligation not fulfilled on time, specified in subitems 2) and 3) of paragraph 1 of this article, simultaneously to all structural divisions of such a legal entity.

If a legal entity fails to pay off its tax arrears within thirty working days after receiving the notification of repayment of the tax arrears, the tax authority shall apply the methods of ensuring the fulfillment of the unpaid tax obligation specified in subitems 2), 3) and 4) of paragraph 1 of this article to taxpayers – structural divisions of the legal entity.

4. The methods of ensuring the fulfillment of a tax obligation not fulfilled on time, specified in subitems 2), 3) and 4) of paragraph 1 of this article, are subject to cancellation in the following cases:

1) declaring a taxpayer bankrupt – from the date of entry into force of the court decision on declaring a taxpayer bankrupt;

2) the application of the rehabilitation procedure – from the date of entry into force of the court decision on the application of the rehabilitation procedure;

3) approval by the court of an agreement on debt restructuring – from the date of entry into force of the court ruling on the approval of such an agreement.;

4) compulsory liquidation of second–tier banks, insurance (reinsurance) organizations - from the date of entry into force of the court decision on compulsory liquidation;

5) compulsory termination of the activities of branches of non-resident banks of the Republic of Kazakhstan, branches of insurance (reinsurance) organizations that are non-residents of the Republic of Kazakhstan – from the date of the decision by the authorized body for regulation, control and supervision of the financial market and financial organizations to revoke the license.

At the same time, in the cases specified in subitems 1), 2) and 3) of part one of this paragraph, according to the amount of the tax liability that is not included in the register of creditors' claims in accordance with the procedure established by the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy, and (or) according to the amount of the taxpayer's tax liability that is not included in the restructuring agreement In accordance with the provisions of this chapter, the means of ensuring the fulfillment of a tax obligation not fulfilled on time, approved by the court, shall be applied to the taxpayer.

5. Unless otherwise provided for in paragraph 5-1 of this article, in the event of an appeal against a notification of the results of an audit or notification of the results of horizontal monitoring, the use of methods to ensure the fulfillment of a tax obligation not fulfilled on time, with the exception of restrictions on the disposal of the taxpayer's (tax agent's) property, shall be suspended until a decision is made on the results of consideration of the complaint.

5-1. If the authorized body leaves the taxpayer's (tax agent's) complaint about the notification of the audit results without satisfaction, the use of methods to ensure the fulfillment of a tax obligation not fulfilled on time, with the exception of restrictions on the disposal of the taxpayer's (tax agent's) property, is suspended for fifteen working days from the date of the decision on the results of consideration of the complaint.

6. If a taxpayer (tax agent) appeals against a notification of repayment of tax arrears, the use of methods to ensure the fulfillment of a tax obligation that has not been fulfilled on time is not suspended until a decision is made on the results of consideration of the complaint.

7. For the purposes of this chapter, accounts of state institutions opened with the central authorized body for budget execution are equated to bank accounts, and the central authorized body for budget execution is equated to an organization engaged in certain types of banking operations.

8. It was valid until 01.01.2019 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 No. 121-VI. The footnote. Article 116 as amended by the Laws of the Republic of Kazakhstan dated December 27, 2019 No. 290-VI (effective after ten calendar days after the date of its first official publication); dated December 10, 2020 No. 382-VI (effective from 12/16/2020); dated December 21, 2022 No. 165-VII (effective from 01.01.2023).

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