Article 418. Deadlines for submitting income and property declarations of the Tax Code of the Republic of Kazakhstan

    1. Unless otherwise specified in paragraph 2 of this article, a declaration of income and property shall be submitted at the place of residence (stay) no later than September 15 of the year following the reporting calendar year.  

    2. The income and property declaration is submitted by labor immigrants – residents of the Republic of Kazakhstan who have received income provided for in Article 373 of this Code, in case the amount of individual income tax calculated for the reporting tax period exceeds the amount of advance payments for individual income tax.

    A declaration of income and property on income provided for in Article 373 of this Code shall be submitted by resident labor immigrants to the tax authority at their place of residence no later than September 15 of the year following the reporting tax period.

    At the same time, in the case of departure from the Republic of Kazakhstan of a resident labor immigrant who has received income provided for in Article 373 of this Code during the tax period, the income and property declaration(s) shall be submitted (submitted) before the date of departure of such person from the Republic of Kazakhstan.

    3. If there are no approved financial statements as of the date of submission of the income and property declaration, the total profits of controlled foreign companies or permanent establishments of controlled foreign companies are calculated in an additional income and property declaration submitted within sixty working days following the day of approval of the financial statements, but no later than July 1 of the second year, following the reporting tax period, subject to the provisions of Article 115 of this Code.  

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 418. The specifics of issuing invoices in certain cases of the Tax Code and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

     1. When selling (purchasing) goods, works, and services by the operator in the cases provided for in paragraph 3 of Article 426 of this Code, an invoice is issued in accordance with the requirements of this chapter, indicating the operator's details as a supplier (buyer).

     2. An invoice statement to the buyer of goods, works, and services sold on the terms corresponding to the contract of assignment is carried out by the principal, and in the cases provided for in paragraph 2 of Article 374 of this Code, by the attorney in accordance with the procedure established by this section.

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