Article 65. Limitation periods for tax obligations and requirements of the Tax Code of the Republic of Kazakhstan

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 1. The limitation period for a tax liability and claim is the period of time during which:

 1) the tax authority has the right to calculate, calculate or revise the calculated, accrued amount of taxes and payments to the budget;

 2) the taxpayer (tax agent):

 must submit tax reports;

 has the right to make changes and additions to the tax reporting;

 has the right to demand a set-off and (or) refund of taxes and payments to the budget, penalties.

 2. The limitation period is:

 1) five years for the following categories of taxpayers:

 classified by the Entrepreneurial Code of the Republic of Kazakhstan as large business entities;

 operating in accordance with the subsurface use contract;

 residents of the Republic of Kazakhstan who have obligations to comply with the requirements established by Chapter 33 of this Code;

 value-added tax payers in terms of the amount of value-added tax on imported goods, which is paid by the offset method;

 2) three years for taxpayers not specified in subparagraph 1) of this paragraph.

 3. The limitation period, unless otherwise provided for in paragraphs 4-7 of this article, begins after the end of the relevant tax period.

 4. The taxpayer has the right to calculate, and the tax authority has the right to calculate and calculate the amount of taxes:

 1) when applying investment tax preferences by the deduction method before the recognition of the object of preferences – during the application of investment tax preferences and five years from the date of recognition of the object of preferences.;

 2) which provide for the application of tax preferences and benefits in accordance with Section 17 of this Code, for the period of validity of the relevant agreement (agreement, contract) – during the period of validity of such agreement (agreement, contract) and five years:

 from the expiration date of such agreement (agreement, contract);

 from the first of January of the year following the year of other termination of the agreement (agreement, contract).

 5. For taxpayers operating in accordance with a subsurface use contract, the tax authority has the right to charge and (or) review the calculated, accrued amount during the period of validity and five years after the expiration of such a contract.:

 excess profit tax;

 shares of the Republic of Kazakhstan in the production division;

 taxes and payments to the budget, the calculation method of which uses an indicator of the internal rate of return or an indicator of the internal rate of profit or the R-factor (profitability indicator).

 6. The limitation period begins in the following cases::

 1) the application of subparagraph 2) of paragraph 2 of Article 129 of this Code to a tax obligation and a claim for refund of the excess amount of value–added tax for the period of construction of industrial buildings and structures put into operation for the first time in the territory of the Republic of Kazakhstan - after the end of the tax period in which such buildings and structures were put into operation;

 2) the application of the return procedure provided for in subparagraph 1) paragraph 2 of Article 129 of this Code, for a tax obligation and a claim for a refund of the excess amount of value–added tax for the period of exploration and development of a deposit - after the end of the tax period, which marks the beginning of the export of minerals extracted under the relevant subsurface use contract, with the exception of common minerals, groundwater and medicinal mud;

 3) offsetting (or) refunding the confirmed amount of excess value–added tax in accordance with the procedure provided for in Articles 122 and 126 of this Code - after the end of the tax period in which the accuracy of such amount was confirmed, including based on the results of appealing the results of a tax audit in accordance with the legislation of the Republic of Kazakhstan.

 7. The limitation period for offsetting and (or) refunding an excessively (erroneously) paid amount of tax, payment to the budget, and penalties is determined in accordance with paragraph 5 of Article 122 of this Code.

 8. The limitation period is extended:

 1) for one calendar year in terms of accrual and (or) revision of the calculated amount of taxes and payments to the budget – when the taxpayer (tax agent) submits additional tax reports or notification tax reports for the period for which the limitation period expires in less than one calendar year.;

 2) for three calendar years in terms of accrual and (or) revision of the calculated amount of corporate income tax to the budget – when the taxpayer (tax agent) submits additional tax reports regarding the transfer of losses for the period for which the statute of limitations expires in less than one calendar year.;

 3) until the execution of the decision made based on the results of consideration of a non-resident's tax application for a refund of income tax from the budget on the basis of an international treaty ratified by the Republic of Kazakhstan;

 4) until the execution of the decision taken following the results of the mutual agreement procedure conducted in accordance with Article 232 of this Code;

 5) prior to the execution of the notification of discrepancies identified by the results of desk control, notification of confirmation of the actual turnover in the sale of goods, performance of works and provision of services sent and delivered before the expiration of the limitation period – in terms of identified violations;

 6) prior to the execution of the notification of repayment of tax arrears and notification of repayment of tax arrears of an individual;

 7) for five years after the completion of the arbitration proceedings initiated by the investor in international arbitration, in terms of the accrual and (or) review by the tax authority of the calculated, accrued amounts of taxes and payments to the budget that were the subject of the proceedings for the period from the beginning of the tax period appealed by the investor until the final decision on such proceedings;

 8) for three calendar years, starting from the year following the year in which the provision of debt collection services was completed under the debt collection agreement established by the legislation of the Republic of Kazakhstan, in terms of accrual and (or) revision by the tax authority of the amount of taxes and payments to the budget calculated and accrued by the taxpayer engaged in collection activities according to the specified agreement.

 9. The limitation period regarding the calculation and (or) revision of the calculated, accrued amount of taxes and payments to the budget is suspended for the period:

 1) from the date of the beginning of the tax audit until the date of execution of the notification of the results of the tax audit;

 2) from the date of filing a complaint against the actions (inaction) of tax officials until the date of the decision by a higher tax authority and (or) the entry into force of a judicial act.

 If the tax audit is completed after the expiration of the limitation period of the tax period, which was less than thirty calendar days before the expiration on the date of the beginning of the tax audit, the suspension of the limitation period does not apply to the specified tax period. For the remaining tax periods covered by the same tax audit, the limitation period for the period under review is suspended from the tax period following the tax period in which the tax audit was initiated.

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

President

Republic of Kazakhstan

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