Article 62. Fulfillment of a tax obligation tax code of the Republic of Kazakhstan
1.the taxpayer shall fulfill the tax obligation independently, unless otherwise established by this code.
2. the taxpayer shall take the following actions to fulfill the tax obligation::
1) registered with the tax authority;
2) keeps records of objects of taxation and (or) objects related to taxation;
3) Calculate the amounts of taxes and payments to be paid to the budget, based on the objects of taxation and (or) objects related to taxation, the tax base and tax rates;
4) calculates advance and current payments on taxes and payments to the budget;
5) draws up and submits tax forms and other forms established by this code to the tax authorities;
6) pay the accrued and recorded amounts of taxes and payments to the budget, advance and current payments on taxes and payments to the budget;
7) accrued amounts of penalties and fines in cases stipulated by this code.
3. to fulfill a tax obligation, the tax agent shall perform the following actions::
1) calculates the amounts of taxes withheld at the source of payment;
2) draw up and submit tax reports and other forms established by this code to the tax authorities;
3) withhold and transfer the accrued and recorded amounts of taxes withheld at the source of payment;
4) keeps records of income recorded and paid for each taxpayer, taxes withheld, withheld and transferred to the budget at the source of payment;
5) accrued amounts of penalties and fines in cases stipulated by this code.
4.a taxpayer (tax agent) performs a tax obligation to pay taxes, payments to the budget, penalties and fines in national currency, except in cases where the legislation of the Republic of Kazakhstan directly provides for payment in kind or in foreign currency in accordance with the procedure and terms established by this code.
5. tax obligation of the taxpayer to pay taxes, payments to the budget, penalties and fines, as well as to transfer (pay) taxes by the tax agent:
1) in non-cash form:
received by the banking organization for execution of a payment order for the amount of the obligation;
from the date of payment made, including by offsetting through a means of payment not provided for in the second paragraph of this subparagraph;
2) in cash form-the specified amounts:
banking organizations;
it is considered executed from the date of submission to the authorized state body or local executive body.
6.the tax obligation of the taxpayer to pay the tax, performed by the tax agent by withholding the tax, regardless of the rules provided for in paragraph 5 of this article, is considered fulfilled from the date of withholding the tax.
The tax obligation of the taxpayer to pay the tax subject to withholding, performed by the tax agent at his own expense without withholding the tax, is considered fulfilled in accordance with paragraph 5 of this article.
7.when fulfilling a tax obligation and social obligation to pay taxes and payments to the budget, the authorized representative of the taxpayer shall indicate in the payment documents the surname, first name and patronymic or first name of the taxpayer, as well as the identification number.
8.the tax obligation to pay taxes, payments to the budget, penalties and fines may be fulfilled by making offsets in accordance with this code.
9.the date determined in accordance with paragraph 5 of this article is recognized as the date of payment of tax, payment to the budget, social payment, penalties and fines.
10. repayment of tax arrears is made in the following sequence:
1) amount of debt;
2) accrued penalties;
3) the amount of fines.
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 62. Fulfillment of a tax obligation when reorganizing a legal entity by merger, merger, separation code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)
1.a legal entity within three working days from the date of making a decision on reorganization by merger, merger, separation shall notify the tax authority at its location in writing.
A legal entity reorganized by merger, merger within three working days from the date of approval of the transfer act simultaneously with the tax authority at its location:
1) tax reporting of liquidation;
2) submit an act of transfer.
Liquidation tax reporting is drawn up for the period from the beginning of the tax period in which the legal entity reorganized by merger, merger is a payer and (or) tax agent, and the obligation to submit such reporting on types of taxes, payments to the budget and social benefits arises from the date of its submission to the tax authority.
The obligation to submit tax reporting for liquidation is imposed upon each legal entity that is part of the newly created legal entity during reorganization by merger – upon each legal entity that has joined during reorganization by merger.
If the deadline for submitting the next tax report begins after the submission of the liquidation tax report, the submission of such a regular tax report is made no later than the date of submission of the liquidation tax report.
When a legal entity is reorganized by separation, such a person submits the specified balance sheet to the tax authority at its location within three working days from the date of approval of the separation balance sheet.
2.the fulfillment of the tax obligation of the reorganized legal entity is assigned to its legal successor (successors), with the exception of the submission of tax reports of liquidation.
3.the establishment of a legal successor (legal successor), as well as a share of the legal successor (legal successor) 's participation in the repayment of tax arrears of a reorganized legal entity, shall be carried out in accordance with the civil legislation of the Republic of Kazakhstan.
4.reorganization of a legal entity is not a basis for changing the terms of Fulfillment by the successor of this legal entity of its tax obligation to pay taxes, payments to the budget.
5.if the reorganized legal entity has overpaid amounts of taxes, payments to the budget and penalties, these amounts must be credited to the account for repayment of the tax debt of the reorganized legal entity in accordance with the procedure defined by Article 102 of this code.
If the reorganized legal entity contains incorrectly paid amounts of taxes, payments to the budget and penalties, then the specified amounts must be credited to the reorganized legal entity in accordance with the procedure determined by Article 103 of this code.
6. in the absence of tax arrears in the reorganized legal entity:
1) incorrectly paid amounts of taxes, payments to the budget and penalties are subject to return to his legal successor (successors) in proportion to his share in the property received by him (them) during reorganization in accordance with the procedure established by Article 103 of this code;
2) overpaid amounts of taxes, payments to the budget and pen alties are subject to return to his legal successor (successors) in proportion to his share in the property received by him (them) during reorganization in accordance with the procedure established by Article 101 of this code.
7.when a legal entity is reorganized by separation in accordance with the decision of the Government of the Republic of Kazakhstan, a Value Added Tax Payer - an excess of the value added tax accumulated on the day of reorganization in the reorganized legal entity is subject to transfer to its legal successor (successors).
At the same time, the excess of Value Added Tax to be transferred to the legal successor (s) of a legal entity reorganized by separation is determined in proportion to the share of the residual value of fixed assets transferred to the legal successor (s).
The residual value of fixed assets is determined on the basis of the distribution balance sheet of the legal entity reorganized by separation.
This paragraph applies if a controlling stake in a legal entity reorganized by separation belongs to a national managing holding.
8. within ten working days from the date of receipt by the Tax Authority of information from the National Registers of identification numbers on the reorganization of a legal entity in the following way:
1) merger-transfers the balance on personal accounts of legal entities that are part of the newly created legal entity to the tax authority at the location of the newly created legal entity on the basis of the act of transfer;
2) accession-the balance on the personal account of the connected legal entity is transferred by this legal entity to the tax authority at the location of the connected legal entity on the basis of the Transfer Act;
3) separation – transfers the balance on the personal account of the legal entity that separated the newly created legal entity to the tax authority at the location of the newly created legal entity on the basis of the separation balance sheet.
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