Article 196. Suspension and (or) extension of the time limit for consideration of a complaint of the Tax Code of the Republic of Kazakhstan
1. The time limit for consideration of the complaint established by paragraph 1 of Article 195 of this Code is suspended in the following cases::
1) conducting thematic and repeated thematic tax audits – for a period of time from the date of appointment of such inspections in accordance with the procedure established by Article 198 of this Code, until the expiration date of fifteen working days after receipt by the authorized body of the tax audit act.
In this case, the authorized body has the right to make a decision provided for in paragraph 1 of Article 197 of this Code during the specified period of suspension of the complaint review period from the date of receipt of the tax audit report.;
2) sending a request to state bodies, relevant bodies of foreign states and other organizations on issues within the competence of such bodies and organizations – for a period of time from the date of sending such a request until the date of receipt of the response.
2. The authorized body shall notify the taxpayer (tax agent) of the suspension of the complaint review period, indicating the reasons for the suspension, within three working days following the day of the appointment of the audit and (or) sending the request.
3. The time limit for consideration of the complaint established by paragraph 1 of Article 195 of this Code is extended in the following cases::
1) submission by the taxpayer (tax agent) of an addendum (additions) to the complaint – for fifteen working days.
In this case, the period established by paragraph 1 of Article 195 of this Code shall be extended for the period specified in this subparagraph in each case of subsequent filing of additions to the complaint.;
2) by the authorized body, if necessary, additional study of the contested issue – up to ninety working days.
In the case provided for in the first part of this subparagraph, the authorized body shall notify the taxpayer (tax agent) within three working days following the day of the extension of the time limit for consideration of the complaint.
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 196. Financial leasing of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
1. Financial leasing is the transfer of property under a lease agreement concluded in accordance with the legislation of the Republic of Kazakhstan, as well as the provision of the leased item for secondary leasing or subleasing.
2. If the lease agreement defines the right of the lessee to extend the term of the financial lease, then the term of the financial lease is determined taking into account the period for which the extension was actually carried out.
3. The property transferred under financial leasing is the leased items to be received by the lessee on the basis of the lease agreement.
For the purposes of tax accounting, the lessee is considered as the buyer of the leased item.
The value at which the leased item was transferred (received) is the value of the leased item, determined on the basis of the lease agreement. If the lease agreement does not specify the value at which the leased item is transferred (to be received) separately, then the specified value is defined as the sum of all lease payments payable for the entire lease period, with the exception of value-added tax.
For the purposes of tax accounting, the transfer of property under a property lease agreement that does not comply with the lease agreement in accordance with the legislation of the Republic of Kazakhstan is considered as the provision of services, and lease payments payable, with the exception of value added tax, respectively, as payment for services rendered.
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