Article 72. Fulfillment of a tax obligation of an individual recognized as missing by the Tax Code of the Republic of Kazakhstan

    1. The tax liability of an individual recognized by the court as missing, in the case of:

    1) the absence of property on the right of ownership, which is an object of taxation and (or) an object related to taxation, is subject to suspension;

    2) the ownership of property that is an object of taxation and (or) an object related to taxation is performed by the person who is charged with custody of the property of an individual recognized by the court as missing (hereinafter referred to as the guardian of the property).

    The tax obligation of an individual recognized by a court as missing is suspended or executed by the guardian of the property in the period from the date of entry into force of the judicial act recognizing him as missing until the date of:

    1) acceptance of an inheritance or recognition of such person's property as extortionate;

    2) cancellation of the judicial act declaring him missing.

    2. The guardian of the property fulfills the tax obligation to pay tax from the property of an individual recognized by the court as missing.

    3. If the property of an individual recognized as missing is not sufficient to repay his tax debts, the outstanding part of the tax debt is written off in accordance with the decision to write off the tax debt.

    The decision to write off tax arrears is made by the tax authority on the basis of a judicial act on the insufficiency of property that has entered into legal force.

    4. Upon cancellation of a judicial act recognizing a person as missing, the previously written-off tax debt is resumed by the tax authority, regardless of the limitation period, in accordance with the decision to cancel the decision to write off the tax debt and is subject to collection.

    A decision to cancel a decision to write off a tax debt is made by a tax authority on the basis of a judicial act that has entered into legal force canceling a decision to declare a person missing.  

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 73. Assistance to taxpayers of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

     1. Tax authorities provide assistance to taxpayers (tax agents) by:

     1) clarifications of the tax legislation of the Republic of Kazakhstan;

     2) providing information on the procedure for making settlements with the budget to fulfill a tax obligation;

     3) providing software for submitting tax reports and other reports established by this Code in electronic form with the formation of an electronic payment document for the payment of taxes and payments to the budget;

     4) providing information on the existence of tax obligations for vehicle tax, land tax and personal property tax;

     5) ensuring the functioning of the Internet resources of the tax authorities;

     6) receiving individual declarations by mobile groups of tax authorities in accordance with the procedure determined by the authorized body.

     For the purposes of this Code, a mobile group of a tax authority is an on-site group consisting of tax officials who provide consultations on the preparation of declarations of individuals and receive such declarations from certain categories of taxpayers.;

     7) carrying out activities aimed at improving the tax culture;

     8) carrying out measures to eliminate the causes and conditions contributing to the commission of violations of the tax legislation of the Republic of Kazakhstan.

     9) sending information messages through service software products, including to the head and (or) the responsible employee for calculations with the budget.

     The provisions of this subparagraph do not apply to large business entities.

     2. The promotion of the tax legislation of the Republic of Kazakhstan is aimed at raising awareness of taxpayers (tax agents) on tax issues, including by bringing to their attention the provisions of the tax legislation of the Republic of Kazakhstan and amendments and additions made to it, as well as information on issues related to the fulfillment of tax obligations.

     Tax authorities promote the tax legislation of the Republic of Kazakhstan by holding seminars, meetings, meetings with taxpayers (tax agents), posting information using mass media, information stands, booklets and other printed materials, as well as video, audio and other technical means used to disseminate information, telephone and cellular communications connections.

     3. Tax authorities shall provide taxpayers (tax agents) with information on the procedure for making settlements with the budget for fulfilling a tax obligation, including information on the procedure for filling out a payment document and the details required to fill out a payment document.

     4. The software is provided with an attachment of instructional material on its installation, which makes it possible to generate an electronic payment document for the payment of taxes and payments to the budget.

     5. The tax authorities shall provide individuals with information on the amounts of tax liabilities calculated by the tax authorities for property tax, land tax and vehicle tax of individuals and (or) on the available amount of tax arrears by:

     1) posting on the Internet resources of tax authorities;

     2) instructions in the documents used for calculations by the utility provider;

     3) referrals to the taxpayer's e-mail addresses;

     4) sending a short text message to the cell phone numbers provided by the taxpayer.

     5) Directions via the tax mobile application.

     In order to receive these services, the taxpayer provides the e-mail addresses and cell phone numbers in writing to the tax authority at the place of residence.

     6. Tax authorities provide assistance to taxpayers (tax agents) in obtaining information on a free basis through online resources.

     The footnote. Article 73 as amended by the Laws of the Republic of Kazakhstan dated 12/20/2021 No. 85-VII (effective from 01.01.2022); dated 12/21/2022 No. 165-VII (for the procedure of entry into force, see art. 4).

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