Article 551. Tax return for tax period and excise tax code of the Republic of Kazakhstan

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 1.the tax period is a calendar month in relation to excise taxes.

 2.at the end of each tax period, excise payers are obliged to submit an excise tax return to the Tax Authority where they are located no later than the 15th day of the second month following the reporting tax period, unless otherwise provided by this article.

 3.excise payers with structural divisions submit to the tax authority at the location of such a structural (territorial) division an appendix to the excise declaration for calculating the amount of excise tax for such a structural (territorial) division.

 4.taxpayers importing excisable goods from the territory of the EAEU member states to the territory of the Republic of Kazakhstan are obliged to submit to the tax authority at the place of residence (residence) an application for the import of goods and payment of indirect taxes and other documents in accordance with paragraph 2 of Article 530 of this code no later than the 20th day of the month following the month of acceptance of imported excisable goods for accounting.

 5.individuals who have purchased excisable goods specified in subitem 10) of part one of Article 536 of this code in the territory of the Republic of Kazakhstan are obliged to submit an excise tax return to the tax authority at their location no later than the 15th day of the month following the month of purchase of such vehicles.

 6.when importing excisable goods specified in subparagraph 10) of part one of Article 536 of this code from the territory of the EAEU member states into the territory of the Republic of Kazakhstan, the taxpayer is obliged to submit to the tax authority at the place of residence (residence) an application for the import of goods and payment of indirect taxes on paper and in electronic form or only in electronic form no later than the 20th day of the month following the month in which such excisable goods were imported into the territory of the Republic of Kazakhstan.

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

President

Republic of Kazakhstan

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To recognize as invalid the Code of the Republic of Kazakhstan (tax code) of December 25, 2017 "on taxes and other mandatory payments to the budget" from January 1, 2026 in connection with the entry into force of the tax code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII.

Article 551. "I don't know," he said, " but I don't know."

1.payers of fees are persons, as well as structural divisions of legal entities, who perform in their interests the actions in which the authorized state bodies provide for the collection of fees, unless otherwise established by this article.

2.persons attracting foreign labor in cases determined by the legislation of the Republic of Kazakhstan on social protection and in the field of Population migration are not payers of fees for issuing or extending a permit to attract foreign labor to the Republic of Kazakhstan.

Code of the Republic of Kazakhstan dated December 25, 2017 No. 120-VI.

This Code establishes the basic principles of taxation, regulates power relations on the procedure for establishing, introducing, changing, canceling, calculating and paying taxes and other mandatory payments to the budget, as well as relations related to the fulfillment of a tax obligation.

The Republic Of Kazakhstan

President

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