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Article 660. Tax period and tax declaration of the Tax Code of the Republic of Kazakhstan
1. The tax period for calculating fees is a quarter.
2. The declaration is submitted to the tax authority at the taxpayer's location quarterly no later than the 15th day of the second month following the reporting quarter.
The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.
President
Republic of Kazakhstan
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From January 1, 2026, to invalidate the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory payments to the Budget" (Tax Code) in connection with the entry into force of the Tax Code dated July 18, 2025 No. 214-VIII SAM.
Article 660. Terms of application of the international agreement Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
1. The provisions of the international treaty governing the avoidance of double taxation and the prevention of tax evasion, to which the Republic of Kazakhstan is a party (hereinafter referred to as the international treaty), apply to persons who are residents of one or both of the States that have concluded such an agreement.
2. The provisions of paragraph 1 of this article shall not apply to a resident of a State with which an international treaty has been concluded if that resident uses the provisions of that international treaty in the interests of another person who is not a resident of the State with which the international treaty has been concluded.
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