Article 505. Tax declaration of the Tax Code of the Republic of Kazakhstan
1. The value-added tax payer specified in subparagraph 1) of paragraph 1 of Article 447 of this Code is obliged to submit a value-added tax return to the tax authority at the location for each tax period not earlier than the 15th day of the month following the reporting tax period and not later than the 15th day of the second month following the reporting tax period., unless otherwise established by this article.
The obligation to file a value-added tax return does not apply to the persons specified in subparagraph 2) of paragraph 1 of Article 447 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 507 of this Code, the operator submits a value added tax return for activities carried out under a production sharing agreement (contract).
2. The value added tax payer is required to submit a value added tax liquidation declaration:
upon de-registration for value added tax in accordance with the procedure provided for in Article 103 of this Code.
upon liquidation in accordance with the procedure provided for in Chapter 7 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 505. Basic tax rates on the lands of settlements of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
The basic tax rates on the lands of settlements are set per square meter of area in the following sizes:
No. p / p
Locality category
Basic tax rates on lands of settlements, with the exception of lands occupied by housing stock, including buildings and facilities attached to it (tenge)
At the same time, the categories of settlements are established in accordance with the classifier of administrative-territorial objects approved by the authorized state body responsible for state regulation in the field of technical regulation.
The footnote. Article 505 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2020); As amended by the Law of the Republic of Kazakhstan dated 21.12.2022 No. 165-VII (effective from 01.01.2024).
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