Article 419. The procedure and terms of payment of individual income tax calculated in the income and property declaration of the Tax Code of the Republic of Kazakhstan
1. Payment of individual income tax calculated from the taxable amount of income subject to taxation by an individual independently based on the results of a calendar year shall be carried out by the taxpayer no later than ten calendar days after the deadline set for submitting the income and property declaration, unless otherwise specified in paragraph 3 of Article 418 of this Code, at the place of residence (stay).
2. The payment of the individual income tax calculated by the resident migrant worker from the amount of the minimum taxable income is made before obtaining (extending) the permit to the migrant worker at the place of residence of the migrant worker.
3. The payment of individual income tax calculated on the total profit of a controlled foreign company and (or) a permanent establishment of a controlled foreign company based on the results of the tax period shall be made no later than ten calendar days after the deadline set by paragraph 3 of Article 418 of this Code.
The provisions of this paragraph shall not apply to individual income tax calculated on the total profits of controlled foreign companies and (or) permanent establishments of controlled foreign companies registered in Countries with preferential taxation.
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 419. Amendments and additions to the invoice of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
1. A corrected invoice is issued if it is necessary to make changes and (or) additions to a previously issued invoice, correct errors that do not entail replacing the supplier and (or) recipient of goods, works, or services.
When a corrected invoice is issued, the previously issued invoice is canceled, as well as additional invoices, if any.
To restore the cancelled additional invoices, additional invoices are issued to the corrected invoice.
2. The corrected invoice must:
1) comply with the requirements set out in this chapter for issuing invoices;
2) contain the following information:
note that the invoice is corrected;
serial number and date of the corrected invoice statement;
serial number and date of issue of the cancelled invoice.
3. According to the corrected invoice issued on paper, it is mandatory to have one of the following confirmations of receipt of such an invoice by the recipient of goods, works, services:
1) certification by the recipient of goods, works, and services of such an invoice with signatures and a seal in accordance with paragraph 12 of Article 412 of this Code;
2) sending such an invoice by the supplier of goods, works, and services to the recipient of the goods, works, and services by registered mail and notification of its receipt;
3) the presence of a letter from the recipient of goods, works, and services on receipt of such an invoice with a signature and seal:
for legal entities – containing the name and indication of the organizational and legal form, if this person must have a seal in accordance with the legislation of the Republic of Kazakhstan.;
for individual entrepreneurs – if any, containing the surname, first name, patronymic (if it is indicated in the identity document) and (or) the name.
4. According to the corrected invoice issued in electronic form, the recipient of goods, works, and services has the right, within ten calendar days from the date of receipt of such corrected invoice, to indicate disagreement with the statement of such invoice in accordance with the procedure for document management of invoices issued in electronic form.
The provisions of this article shall not apply in the cases provided for in Article 420 of this Code.
The footnote. Article 419 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (for the procedure of entry into force, see art. 2).
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