.png)
Article 604. Procedure for calculating and paying tax in case of exceeding the maximum value of the tax code of the Republic of Kazakhstan
1.tax calculation of individuals on objects of Taxation provided for in subitem 1) of Article 599 of this code, on which the tax base exceeds the maximum value, shall be carried out by the tax authorities no later than July 1 of the year following the tax period.
The tax is calculated for the tax period in the following order:
1) the total amount of tax for all objects of taxation that the taxpayer has on the right of ownership as of December 31 of the tax period is determined by applying the corresponding tax rate to the tax base;
2) the amount of tax for each object of taxation included in the tax base is determined by the following formula: total amount of tax * cost of the object of taxation/tax base.
2.payment of tax shall be made to the budget at the location of the objects of taxation no later than October 1 of the year following the tax period.
Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII kr
President
Republic of Kazakhstan
© 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the Republic of Kazakhstan
Constitution Law Code Standard Decree Order Decision Resolution Lawyer Almaty Lawyer Legal service Legal advice Civil Criminal Administrative cases Disputes Defense Arbitration Law Company Kazakhstan Law Firm Court Cases
______________________________
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 604. "I don't know," he said, " but I don't know."
1.payers are persons who place outdoor (visual) advertising.
2.a legal entity has the right by its decision 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 recognizes a newly created structural unit of a legal entity as a payer, 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.
3.state bodies of the Republic of Kazakhstan are not payers of fees for outdoor (visual) advertising placed in connection with the implementation of functional duties assigned to them.
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
