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Article 421. Procedure and terms of payment of individual income tax calculated in the declaration on individual income tax on entrepreneurial activity of the Tax Code of the Republic of Kazakhstan
1. Unless otherwise established by this article, payment of the individual income tax calculated in the declaration on individual income tax on entrepreneurial activity shall be carried out at the location no later than ten calendar days after the deadline set for submitting such declaration.
2. The payment of the individual income tax calculated in the liquidation declaration for the individual income tax on entrepreneurial activity, upon termination of the activity of the individual entrepreneur, is carried out at the location no later than ten calendar days from the date of submission of the liquidation tax report.
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 421. Calculation of the value Added tax of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
1. The value added tax, with the exception of the value added tax accrued on taxable imports, is calculated for the tax period in the following order:
the amount of value-added tax accrued from the taxable turnover,
minus
the amount of value-added tax allowed for offset, determined in accordance with Articles 408, 409 and 410 of this Code,
minus
the additional amount of value-added tax to be offset, determined in accordance with Article 411 of this Code.
2. The amount of value added tax accrued from the taxable turnover is determined in the following order:
the product of the rate established by paragraph 1 of Article 422 of this Code and the taxable turnover, with the exception of sales turnover specified in Chapter 44 of this Code, reduced and (or) increased by the amount of turnover provided for in Articles 383 and 384 of this Code,
plus
the product of the rate established by paragraph 2 of Article 422 of this Code and the sales turnover specified in Chapter 44 of this Code, reduced and (or) increased by the amount of turnover provided for in Articles 383 and 384 of this Code.
2-1. The amount of value-added tax on activities related to the provision of casino services, slot machine halls, betting shops and betting shops for the tax period is calculated in the following order:
the amount of value added tax on taxable turnover determined in accordance with paragraph 16 of Article 381 of this Code,
minus
the amount of value-added tax allowed for offset, determined in accordance with paragraph 3 of Article 410 of this Code.
3. If the result of the calculation provided for in paragraph 1 of this Article has:
1) a positive value, such a result is the amount of tax payable to the budget in accordance with the procedure established by this Code.;
2) a negative value, such a result is an excess of the amount of value-added tax attributed to the offset over the amount of the accrued tax.
4. The amount of value added tax for a non-resident is calculated by applying the rate provided for in paragraph 1 of Article 422 of this Code to the amount of turnover for the purchase of works and services from a non-resident.
The footnote. Article 421 as amended by the Law of the Republic of Kazakhstan dated 04/02/2019 No. 241-VI (effective from 01.01.2019).
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