Article 696-4. Tax period, deadlines for filing declarations and paying taxes code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)
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.
1.the tax period for applying the special tax regime of retail tax is a calendar quarter.
2.for taxpayers applying a special tax regime of retail tax, declarations are submitted to the tax authority at the taxpayer's location no later than the 15th day of the second month following the reporting tax period.
3.for taxpayers applying a special tax regime of retail tax, payment of taxes specified in the declaration to the budget is made no later than the 25th day of the second month following the reporting tax period.
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