Article 77. Specifics of fulfilling a tax obligation during the reorganization of a legal entity of the Tax Code of the Republic of Kazakhstan
1. The fulfillment of the tax obligation of the reorganized legal entity, with the exception of the submission of liquidation tax reports during the reorganization through separation and separation, is assigned to its legal successor.
The establishment of the legal successor, as well as the share of his participation in the repayment of tax debts of the reorganized legal entity is carried out in accordance with the civil legislation of the Republic of Kazakhstan.
2. The reorganization of a legal entity is not a reason for changing the deadlines for fulfilling a tax obligation to pay taxes or payments to the budget by the legal successor.
3. Excessively (erroneously) paid amounts of taxes, payments to the budget and penalties, fines, excess of value added tax, as well as excessively paid and (or) excessively collected amounts of customs duties, customs duties, taxes and penalties by the reorganized legal entity are subject to the procedure and taking into account the conditions established by the legislation of the Republic of Kazakhstan, offset in due to repayment of the debt of such person and (or) its structural subdivision, and the remaining part is returned to the legal successor of the reorganized legal entity in proportion to the share in the property received by him during the reorganization.
4. A legal entity reorganized through a merger or merger, within three working days from the date of approval of the transfer act, simultaneously submits to the tax authority at its location:
1) liquidation tax reporting provided for in paragraph 2 of Article 74 of this Code;
2) transfer certificate.
5. A legal entity within three working days from the date of the decision on reorganization by:
1) the division submits to the tax authority at its location the liquidation tax statements provided for in paragraph 2 of Article 74 of this Code and a tax statement on conducting a tax audit.;
2) the applicant submits to the tax authority at the location a tax statement on conducting a tax audit.
6. The basis for submitting a separation balance sheet to the tax authority at the location by a legal entity reorganized by division or separation is the simultaneous compliance of such a legal entity with the following conditions based on the results of a tax audit:
1) absence of tax arrears, arrears on social payments;
2) the absence of excessively (erroneously) paid amounts of taxes, payments to the budget, penalties and fines, as well as excessively paid and (or) excessively collected amounts of customs duties, customs duties, taxes and penalties subject to refund in accordance with the procedure and cases determined by the legislation of the Republic of Kazakhstan.
7. The separation balance sheet submitted in accordance with paragraph 6 of this Article by a legal entity being reorganized through division and separation is the basis for the tax authority to send to the registration authority information on the absence (presence) of debt, providing for the absence of debt from the reorganized legal entity, with notification of such legal entity.
8. After receiving information from the registers of numbers on the reorganization of a legal entity, the tax authority transfers the balance on the personal accounts of such a legal entity to the appropriate tax authority.
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 77. Modification and addition of registration data in the state taxpayer database of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
1. The tax authorities shall make changes and additions to the registration data submitted during registration as a taxpayer.:
1) an individual – based on information from the National Register of Individual Identification Numbers;
2) a resident legal entity and its structural subdivision, a structural subdivision of a non-resident legal entity - based on information from the National Register of Business Identification Numbers or a tax application for registration as a legal entity established in accordance with the legislation of a foreign state, the place of effective management (location of the actual management body) of which is located in the Republic of Kazakhstan;
3) a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment without opening a branch or representative office, on the basis of a tax application for registration;
4) a non-resident legal entity that is a tax agent in accordance with paragraph 8 of Article 650 of this Code, upon changing the location of the person with the right of subsurface use in the Republic of Kazakhstan, specified in subitems 3), 4) and 5) of paragraph 1 of Article 650 of this Code, – on the basis of a tax application for registration as a taxpayer of such a non-resident or information from authorized state and local executive bodies responsible for state regulation within their competence in the field of subsurface use in accordance with the legislation of the Republic of Kazakhstan on subsurface resources and subsurface use, on the acquisition by a non-resident legal entity of shares, participation interests specified in subitems 3), 4) and 5) of paragraph 1 of Article 650 of this Code;
5) a non-resident legal entity specified in subparagraph 5) of paragraph 2 of Article 75, when changing the location of a resident legal entity, based on information from the National Register of Business Identification Numbers about such a resident.;
6) diplomatic and equivalent representative offices of a foreign state, consular offices of a foreign state accredited in the Republic of Kazakhstan – on the basis of a tax application for registration;
7) a non-resident legal entity operating through a dependent agent, which is considered as a permanent establishment of a non-resident legal entity in accordance with paragraph 3 of Article 220 of this Code, on the basis of a tax application submitted to the tax authority by the dependent agent;
8) a non-resident legal entity that has a current account with a resident bank, based on the bank's notification.
2. The information about the responsible employee for calculations with the budget, phone number, e-mail address of a legal entity, its structural subdivision is changed on the basis of a tax application for registration.
3. Information on taxpayers' bank accounts is changed on the basis of information from banks or organizations engaged in certain types of banking operations submitted in accordance with the procedure and within the time period established by Article 24 of this Code.
4. A tax application for changing the registration data of a taxpayer shall be submitted to the tax authority at the location of the taxpayer (tax agent) no later than ten working days from the date of the changes.
5. The tax authorities shall make changes to the taxpayer's registration data within three working days from the date of receipt of information from the national registers of identification numbers, authorized state bodies, banks or organizations engaged in certain types of banking operations, and a tax application for registration.
The footnote. Article 77 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021).
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