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

Home / RLA / 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 procedure of calculation, payment of taxes and payments to the budget:

1) special tax regime is the procedure for calculating, paying individual taxes and payments to the budget, as well as submitting tax reports on them for certain categories of taxpayers, which differs from the generally established taxation procedure, subject to the taxpayer's compliance with the conditions established by this Code.;

2) the generally established taxation procedure is the basic procedure for calculating, paying taxes and making payments to the budget established by the Special Part of this Code.

The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.

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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 6. The principle of certainty of taxation of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

Taxes and payments to the budget of the Republic of Kazakhstan must be certain. Certainty of taxation means the establishment in the tax legislation of the Republic of Kazakhstan of all the grounds and procedure for the occurrence, fulfillment and termination of a taxpayer's tax obligation, the duty of a tax agent to calculate, withhold and transfer taxes.

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