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Article 350. Advance payments after the declaration of the Tax Code of the Republic of Kazakhstan
1. Advance payments on corporate income tax for the second, third, and fourth quarters of the reporting tax period (hereinafter, for the purposes of this article, advance payments after the declaration) are paid by advance payers.
2. Advance payments after the declaration are calculated for each month of the second, third, and fourth quarters of the reporting tax period in the following order:
1) in the amount of one-twelfth of the amount of corporate income tax calculated for the previous tax period in accordance with paragraph 1 of Article 345 and Article 689 of this Code, except for the cases provided for in subparagraph 2) the present paragraph. For the purpose of calculating advance payments, the amount of corporate income tax calculated for the previous tax period does not include the amount of corporate income tax calculated on the total profits of controlled foreign companies or permanent establishments of controlled foreign companies in accordance with Article 335 of this Code.;
2) based on the estimated amount of corporate income tax for the current tax period in the following cases:
if the amount of corporate income tax calculated for the previous tax period in accordance with paragraph 1 of Article 345 and Article 689 of this Code is zero, including zero indicators for tax reporting automatically generated by the information system of the tax authority;
if a newly formed legal entity is a payer of advance payments as a result of reorganization by division or separation, in the tax period in which the reorganization was carried out by division or separation, as well as during two subsequent tax periods.;
taxpayers who operate in the field of digital assets.
3. The payers of advance payments make and submit to the tax authority at the location of the taxpayer the calculation of advance payments after the declaration. The deadline for submitting this calculation is no later than April 20 of the reporting tax period.
4. Taxpayers have the right to adjust the amount of advance payments after the declaration, calculated in accordance with paragraph 2 of this article, based on the estimated amount of corporate income tax for the current tax period. The amounts of advance payments after the declaration, taking into account such adjustments, cannot have a negative value.
The amounts of adjustments provided for in this paragraph are reflected in the additional calculation of advance payments after the declaration. The taxpayer has the right to submit such a calculation no later than December 31 of the reporting tax period.
5. Advance payments after the declaration for each month of the second, third, and fourth quarters of the reporting tax period are payable to the budget no later than the 25th day of each month of these quarters.
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 350. General provisions on individual income tax withheld at the source of payment of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
1. The calculation, withholding and payment of individual income tax to the budget shall be carried out at the source of payment by a tax agent for the income specified in subitems 1) -12) and 17) of Article 321 of this Code, if such income is payable (paid) by the said tax agent.
Note from <url>! Paragraph 1 is provided to be supplemented with Part two in accordance with the Law of the Republic of Kazakhstan dated 06/24/2021 No. 53-VII (effective from 01.01.2025).
2. Unless otherwise specified in paragraph 3 of this Article, the following persons who pay income to a resident individual are recognized as tax agents:
1) individual entrepreneur;
2) a person engaged in private practice;
3) a legal entity, including a non-resident, operating in the Republic of Kazakhstan through a permanent establishment.
At the same time, a non-resident legal entity is recognized as a tax agent from the date of establishment of its branch, representative office or permanent establishment without opening a branch or representative office for registration with the tax authorities of the Republic of Kazakhstan.;
4) a non-resident legal entity operating in the Republic of Kazakhstan through a branch or representative office, if the branch or representative office does not form a permanent establishment in accordance with an international treaty governing the avoidance of double taxation and the prevention of tax evasion, or Article 220 of this Code.
3. They are not recognized as tax agents:
1) diplomatic and equivalent representative offices of a foreign state, consular offices of a foreign state accredited in the Republic of Kazakhstan;
2) international and state organizations, foreign and Kazakhstani non-governmental public organizations and foundations that are exempt from the obligation to calculate, withhold and transfer individual income tax at the source of payment in accordance with international treaties ratified by the Republic of Kazakhstan.
4. A resident legal entity may, by its decision, simultaneously assign to its structural subdivision the responsibilities for:
calculation, withholding and transfer of individual income tax on income subject to withholding tax, which are accrued and paid by such a structural unit;
calculation and payment of social tax on taxable items that are expenses of such a structural unit.
The adoption of such a decision by a resident legal entity is put into effect.:
in relation to a newly created structural unit – from the date of creation of this structural unit or from the beginning of the quarter following the quarter in which this structural unit was created.;
in all other cases, from the beginning of the quarter following the quarter in which such a decision was made.
The cancellation of such a decision by a resident legal entity shall take effect from the beginning of the quarter following the quarter in which such decision was cancelled.
5. The calculation and withholding of individual income tax on income on depositary receipts is carried out by the issuer of the underlying asset of such depositary receipts.
The procedure for the fulfillment of a tax obligation by a tax agent on income paid to a resident in the form of dividends on shares that are the basic asset of depositary receipts, as well as the refund of income tax withheld at the source of payment, is determined in accordance with Article 310 of this Code.
RCPI's note! Article 351 is amended by the Law of the Republic of Kazakhstan dated December 26, 2018 No. 203-VI (effective from 01.01.2020).
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