Article 733. Deadlines for submitting a declaration for taxpayers applying a special tax regime for peasant or farm farms of the Tax Code of the Republic of Kazakhstan
1. The declaration for taxpayers applying a special tax regime for peasant or farm enterprises is intended to reflect the amounts of calculated individual income tax (except withheld at the source of payment) and fees for the use of water resources of surface water bodies.
2. A declaration for taxpayers applying a special tax regime for peasant or farm enterprises must be submitted no later than March 31 of the tax period following the reporting tax period to the relevant tax authorities at the location of the land plot.
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 733. The procedure for establishing payment for reimbursement of historical expenses of the Tax Code and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
1. The amount of historical expenses incurred by the state for the geological study of the contract territory (subsurface area) and exploration of deposits is calculated by the authorized state body of the Republic of Kazakhstan for these purposes in accordance with the procedure established by the legislation of the Republic of Kazakhstan and is payable to the budget.:
1) in the form of a payment to reimburse historical costs in the amount established by the confidentiality agreement, minus the fee for the acquisition of geological information owned by the state;
2) in the form of payment for the acquisition of geological information owned by the state, in the amount established by the confidentiality agreement.
2. The obligation to pay for reimbursement of historical costs arises from the date of conclusion of a confidentiality agreement between the subsurface user and the authorized body for the study and use of subsurface resources, and for subsurface use contracts, including production sharing agreements, concluded before January 1, 2009, for which, as of January 1, 2009, no relevant confidentiality agreements have been concluded, but they must be concluded under the terms of a subsurface use contract., – from the date of conclusion of the confidentiality agreement with the authorized body for the study and use of the subsoil.
On taxes and other mandatory payments to the budget (Tax Code) On Customs Regulation On Subsoil and Subsurface Use Administrative Procedural and Procedural On the Health of the People and the Healthcare System Ecological Social Commentary Article Civil Procedural Civil Code of Criminal Procedure Criminal Regulatory Decision of the Supreme Court
