Article 119. Determination of calculated, accrued, and paid amounts of taxes, payments to the budget, and social payments of the Tax Code of the Republic of Kazakhstan
1. The calculated amount of tax, budget payment and social payment is the amount determined by:
1) by a taxpayer (tax agent) in tax reporting;
2) by the tax authority on the basis of information from authorized state bodies when calculating the amounts of vehicle tax and personal property tax;
3) by the tax authority when calculating the amounts of advance payments for corporate income tax for the 1st quarter of the reporting tax period;
4) by authorized state bodies on the grounds provided for by this Code.
2. The accrued amount of taxes, payments to the budget and social payments are:
1) the amount determined by the tax authority:
according to the results of the tax audit;
based on the results of consideration of the taxpayer's (tax agent's) complaint about the notification of the results of the tax audit;
based on information from authorized government agencies;
2) the amount determined by the authorized state bodies within the competence established by this Code.
3. The calculated and accrued amount of tax, payment to the budget and social payment is the result of calculating the amount of tax, payment to the budget and social payment, taking into account adjustments, benefits, deductions or reductions provided for by this Code.
4. The amount of tax paid or payment to the budget is:
1) the amount of tax paid by the taxpayer (tax agent), payment to the budget, including the amount offset against the payment of this tax, payment to the budget;
2) the amount collected by the tax authority or bailiff to pay off the tax debt.
The amount of tax or payment to the budget paid for a certain period of time is calculated minus the amount of tax or payment to the budget credited and returned to the taxpayer (tax agent) for such a period of time.
5. The amount of the social payment paid is:
1) the amount of the social payment paid by the taxpayer (tax agent);
2) the amount collected by the tax authority.
The amount of the social payment paid for a certain period of time is calculated minus the amount of the social payment returned to the taxpayer (tax agent) for such a period of time.
6. When conducting a tax and/or customs inspection, penalties are accrued until the date of completion of such an inspection.
After the accrued (calculated) amounts indicated in the notification of the results of the tax audit are reflected in the personal account, penalties to the taxpayer (tax agent) are accrued in the personal account from the date of completion of the tax and (or) customs audit, including the day of payment.
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 119. Suspension of expenditure operations at the taxpayer's (tax agent's) cash desk of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
1. The suspension of expenditure operations at the taxpayer's (tax agent's) cash desk is carried out in the event of non-repayment of tax debts by a taxpayer classified in accordance with the risk management system as:
of a high level of risk, – after one working day from the date of delivery of the notification of repayment of tax arrears.;
average risk level, – after ten working days from the date of delivery of the notification of repayment of tax arrears.
The suspension of spending operations at the taxpayer's (tax agent's) cash desk applies to all spending operations of cash at the cash desk, except for operations on:
transfer of money to a second-tier bank or an organization engaged in certain types of banking operations for their subsequent transfer to the account of taxes and payments to the budget provided for in Article 189 of this Code, customs payments provided for by the legislation of the Republic of Kazakhstan, social payments, penalties accrued for their late payment, as well as fines to be paid to budget;
issuance by a second-tier bank or an organization performing certain types of banking operations of customers' cash, if an order to suspend cash operations has been issued in respect of a second-tier bank or an organization performing certain types of banking operations.
The order on the suspension of expenditure operations at the taxpayer's (tax agent's) cash desk is drawn up in two copies in a form approved by the authorized body, one of which is handed over to the taxpayer against signature or in another way confirming the fact of dispatch and receipt.
2. The order of the tax authority on the suspension of spending operations on the cash register is subject to unconditional execution by the taxpayer (tax agent) by transferring incoming cash to the budget no later than one business day following the day of its receipt.
3. A taxpayer (tax agent) is responsible for violating the requirements of this article in accordance with the laws of the Republic of Kazakhstan.
4. The order of the tax authority on the suspension of expenditure operations on the cash register is canceled by the tax authority no later than one working day after the taxpayer pays off the debt to the budget.
On taxes and other mandatory payments to the budget (Tax Code) On Customs Regulation On Subsoil and Subsurface Use Administrative Procedural and Procedural On the Health of the People and the Healthcare System Ecological Social Commentary Article Civil Procedural Civil Code of Criminal Procedure Criminal Regulatory Decision of the Supreme Court
