Article 567. Terms and procedure for paying taxes tax code of the Republic of Kazakhstan
1.legal entities pay taxes for the tax period no later than ten calendar days after the start of the deadline for submitting the declaration.
2.payment of taxes by individuals to the budget at the place of residence is made no later than April 1 of the year following the reporting tax period.
3.payment of tax on vehicles for a tax period by an individual who is a trustee on the basis of a power of attorney for driving a vehicle with the right of alienation on behalf of the owner of the vehicle is the Fulfillment by the owner of the vehicle of a tax obligation for this tax period.
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 567. "I don't know," he said, " but I don't know."
1. the following:
1) using stationary, mobile and floating structures for mechanical and self-flowing water extraction from surface and sea water;
2) using hydraulic power plants;
3) using water management facilities for fisheries management;
4) individuals and legal entities (primary water users) engaged in the use of water resources of land sources for the needs of water transport.
2.a legal entity, by its decision, has the right to recognize its structural division as an independent payer of payments.
A decision of a legal entity or cancellation of such a decision shall enter into force on January 1 of the year following the year in which such a decision was made.
If a legal entity, by its decision, recognizes a newly created structural unit of a legal entity as an independent payer of payments, then such a decision shall enter into force from the date of creation of this structural unit or from January 1 of the year following the year of creation of this structural unit.
On taxes and other mandatory payments to the budget (tax code) on customs regulation On Subsoil and subsoil use administrative procedural and procedural on Public Health and the health system Ecology social code Civil Criminal Procedure commentary (commentary) on the criminal Criminal Code normative resolution of the Supreme Court, Republic of Kazakhstan
