Article 39. The legal representative of an individual of the Tax Code of the Republic of Kazakhstan
The legal representative of an individual is a person authorized to represent an individual in accordance with the laws of the Republic of Kazakhstan.
Actions (inaction) of the legal representative of an individual committed on behalf of this individual are recognized as actions (inaction) of the legal representative of an individual.
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 39. The procedure for repayment of tax arrears of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
The repayment of tax arrears is carried out in the following order:
1) the amount of arrears;
2) accrued penalty;
3) the amount of fines.
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
