Article 424. Deadlines for submitting a declaration of assets and liabilities of the Tax Code of the Republic of Kazakhstan

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 The declaration of assets and liabilities is submitted at the place of residence (stay) by September 15 of the current year, in which the obligation to submit the declaration arose.

 The provisions of part one of this article regarding the time limits for submitting a declaration of assets and liabilities do not apply to persons who submit a declaration of assets and liabilities as:

 1) candidates for elective positions, for a public position or a position related to the performance of state or equivalent functions, in accordance with the Constitutional Law of the Republic of Kazakhstan "On Elections in the Republic of Kazakhstan" and the Law of the Republic of Kazakhstan "On Combating Corruption" and their spouses;

 2) persons wishing to become major participants in a bank, insurance (reinsurance) organization, investment portfolio manager in accordance with the laws of the Republic of Kazakhstan "On Banks and Banking Activities in the Republic of Kazakhstan", "On Insurance activities", "On the Securities Market".

The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.

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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 424. Tax Declaration of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. The value-added tax payer specified in subparagraph 1) of paragraph 1 of Article 367 of this Code is obliged to submit a value-added tax declaration to the tax authority at his location for each tax period no later than the 15th day of the second month following the reporting tax period, unless otherwise provided by this article.

The obligation to file a value-added tax return does not apply to the persons specified in subitems 2) and 3) of paragraph 1 of Article 367 of this Code, for whom registration for value-added tax has not been carried out.

In the cases provided for in paragraph 3 of Article 426 of this Code, the operator submits a declaration of value added tax on contractual activities for all participants of a simple partnership (consortium).

2. At the same time as the declaration, registers of invoices for goods, works, and services purchased and sold during the tax period are submitted, which are attached to the declaration. The forms of registers of invoices for purchased and sold goods, works, and services are established by the authorized body.

The number of cells for specifying invoice numbers is not limited when submitted in electronic form.:

1) the register of invoices (documents for the release of goods from the state material reserve) for purchased goods, works, and services during the reporting tax period;

2) the register of invoices for goods, works, and services sold during the reporting tax period.

If the value added tax payer:

issues invoices in electronic form and on paper during the tax period, then invoices issued on paper are reflected in the register of invoices for goods, works, and services sold during the tax period.;

receives invoices in electronic form and on paper during the tax period, then invoices issued on paper are reflected in the register of invoices for goods, works, and services purchased during the tax period.

If the value added tax payer:

issues invoices exclusively in electronic form during the tax period, then the register of invoices for goods, works, and services sold during the tax period is not submitted to the tax authorities.;

If during the tax period it receives invoices exclusively in electronic form, then the register of invoices for goods, works, and services purchased during the tax period is not submitted to the tax authorities.

3. Excluded by the Law of the Republic of Kazakhstan dated 04/02/2019 No. 241-VI (effective ten calendar days after the date of its first official publication). 4. A taxpayer who has been removed from the registration register by a decision of the tax authority in the cases provided for in paragraph 4 of Article 85 of this Code is obliged to submit a value-added tax liquidation declaration to the tax authority at his location no later than the 15th day of the month following the month in which the removal from such registration was carried out. The liquidation declaration is drawn up for the period from the beginning of the tax period in which the taxpayer is removed from the registration register until the date of his removal from such registration.

The provision of this paragraph does not apply to the persons specified in subitem 4), paragraphs eight and nine of subitem 6) of item 4 of Article 85 of this Code.

5. Value-added tax payers engaged in the provision of casino services, slot machine halls, betting shops and betting shops, submit tax reports in accordance with the provisions of Section 16 of this Code.

The footnote. Article 424 as amended by the Laws of the Republic of Kazakhstan dated 04/02/2019 No. 241-VI (effective from 01.01.2019); dated 12/10/2020 No. 382-VI for the procedure of entry into force, see art. 2); dated 12/21/2022 No. 165-VII (effective from 01.01.2023).

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