Article 37. Ensuring and protecting the rights of a taxpayer (tax agent) The Tax Code of the Republic of Kazakhstan
1. A taxpayer (tax agent) is guaranteed the protection of his rights and legitimate interests.
2. The rights and legitimate interests of a taxpayer (tax agent) are protected in accordance with the procedure established by this Code and other laws of the Republic of Kazakhstan.
3. It is prohibited for a tax authority and an official of a tax authority to require a taxpayer (tax agent) to perform duties not provided for by this Code and other laws of 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 37. The specifics of calculating taxes and payments to the budget when fulfilling a tax obligation of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
1. The amount of taxes withheld at the source of payment is calculated by the tax agent.
2. In the cases provided for in the Special Part of this Code, the duty to calculate the amount of certain types of taxes and payments to the budget may be assigned to the tax authority and authorized state bodies.
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
