Article 38. Representation in tax relations of the Tax Code of the Republic of Kazakhstan
1. A taxpayer (tax agent) has the right to participate in relations regulated by the tax legislation of the Republic of Kazakhstan through:
1) the legal representative of an individual;
2) an authorized representative, including the operator.
2. The personal participation of a taxpayer (tax agent) in relations regulated by the tax legislation of the Republic of Kazakhstan does not deprive him of the right to have a representative, just as the participation of a representative does not deprive the taxpayer (tax agent) of the right to personal participation in these relations.
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 38. Deadlines for fulfilling the tax obligation of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
1. The time limits for fulfilling a tax obligation are established by this Code.
2. The term begins on the day following the day on which the actual event or legal action took place, which determines the beginning of the term for fulfilling the tax obligation.
The deadline expires at the end of the last day of the tax period. If the last day of the deadline falls on a non-working day, the deadline expires at the end of the next working day.
3. A taxpayer (tax agent) has the right to fulfill a tax obligation ahead of schedule.
Unless otherwise established by this Code, the tax obligation to submit tax reports is fulfilled by the taxpayer (tax agent) at the end of the tax period.
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