Article 1. The sphere regulated by this Code of the Tax Code of the Republic of Kazakhstan This Code establishes the fundamental principles of taxation, regulates power relat...

Article 2. General provisions on the basic concepts used for tax purposesThe Tax Code of the Republic of Kazakhstan 1. In this Code, for tax purposes, the basic concepts are...

Article 3. Concepts related to subjects of tax relationsThe Tax Code of the Republic of Kazakhstan Қазақстан Республикасының Салық кодексі Concepts related to subjects of tax...

Article 4. Concepts related to taxes and other payments of the Tax Code of the Republic of Kazakhstan Concepts related to taxes and other payments: 1) social payments – man...

Article 5. Concepts related to tax arrears of the Tax Code of the Republic of Kazakhstan Concepts related to tax arrears: 1) arrears – unpaid, calculated and accrued amounts...

Article 6. Concepts related to the procedure of calculation, payment of taxes and payments to the budget of the Tax Code of the Republic of Kazakhstan Concepts related to the...

Article 7. Royalties of the Tax Code of the Republic of Kazakhstan 1. Unless otherwise specified in paragraph 2 of this article, a royalty is a payment for: 1) the right to...

Article 8. Concepts related to certain types of services and operationsThe Tax Code of the Republic of Kazakhstan Concepts related to certain types of services and operations...

Article 9. Concepts related to the gratuitous transfer of propertyThe Tax Code of the Republic of Kazakhstan Concepts related to the gratuitous transfer of property: 1) gran...

Article 10. Concepts related to subsurface use of the Tax Code of the Republic of Kazakhstan Concepts related to subsurface use: 1) a subsurface use contract is an agreement...

Article 11. Concepts related to the location of the taxpayer (tax agent)The Tax Code of the Republic of Kazakhstan The location of a taxpayer (tax agent) (hereinafter referre...

Article 12. AwardThe Tax Code of the Republic of Kazakhstan 1. Remuneration is recognized as: 1) remuneration for loans (loans, micro-loans); 2) remuneration under the fina...

Article 13. DividendsThe Tax Code of the Republic of Kazakhstan 1. The following types of dividends are recognized as dividends: 1) dividends from income distribution; 2) c...

Article 14. Interrelated aspects of the Tax Code of the Republic of Kazakhstan 1. Individuals and (or) legal entities that have relationships that meet one or more of the fol...

Article 15. An organization operating in the social sphere of the Tax Code of the Republic of Kazakhstan 1. A legal entity carrying out one or more types of social sphere ac...

Article 16. Agricultural cooperativeThe Tax Code of the Republic of Kazakhstan 1. An agricultural cooperative is a legal entity established in accordance with the legislation...

Article 17. Participant of the Astana Hub of the Tax Code of the Republic of Kazakhstan 1. The participant of Astana Hub is a legal entity that simultaneously meets the follo...

Article 18. Concepts related to securities of the Tax Code of the Republic of Kazakhstan Concepts related to securities: 1) debt securities – securities certifying the oblig...

Article 19. Concepts related to monetary settlements and cash registers of the Tax Code of the Republic of Kazakhstan Concepts related to money settlements and cash registers...

Article 20. The state with preferential taxation of the Tax Code of the Republic of Kazakhstan 1. A foreign state or territory is recognized as a State with preferential taxa...

Article 21. Other concepts of the Tax Code of the Republic of Kazakhstan Other concepts: 1) monthly calculation index – the monthly calculation index established by the law...