Article 58. Objects of taxation and (or) an object related to taxation of the Tax Code of the Republic of Kazakhstan
1. The objects of taxation are property and actions, with the presence and (or) on the basis of which the taxpayer has a tax obligation.
2. An object related to taxation is property, the use of which and (or) an action, the commission of which affects the occurrence of a taxpayer's tax liability.
The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.
President
Republic of Kazakhstan
© 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the Republic of Kazakhstan
Constitution Law Code Standard Decree Order Decision Resolution Lawyer Almaty Lawyer Legal service Legal advice Civil Criminal Administrative cases Disputes Defense Arbitration Law Company Kazakhstan Law Firm Court Cases
__________________________
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 58. Fulfillment of the tax obligation of the liquidated legal entity, as well as upon termination of the activity in the Republic of Kazakhstan of a structural subdivision, permanent establishment of a non-resident legal entity of the Tax Code and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
1. A resident legal entity shall notify the tax authority at its location in writing within three working days from the date of the decision on liquidation.
2. Within three working days from the date of approval of the interim liquidation balance sheet, the liquidated legal entity submits to the tax authority at its location at the same time:
1) a tax statement on conducting a tax audit;
2) liquidation tax reporting.
3. Liquidation tax reports are compiled according to the types of taxes, payments to the budget and social payments for which the liquidated legal entity is a payer and (or) a tax agent for the period from the beginning of the tax period in which the tax statement on conducting a tax audit is submitted until the date of submission of such statement.
If the deadline for submitting the next tax report comes after the submission of the liquidation tax report, the submission of such regular tax report shall be made no later than the date of submission of the liquidation tax report.
4. The liquidated legal entity shall pay taxes, payments to the budget and social payments reflected in the liquidation tax reporting, no later than ten calendar days from the date of submission of the liquidation tax reporting to the tax authority.
If the deadline for payment of taxes, payments to the budget and social payments reflected in the tax reports submitted before the liquidation tax report comes after the expiration of the period specified in part one of this paragraph, payment (transfer) shall be made no later than ten calendar days from the date of submission of the liquidation tax report to the tax authority.
5. The tax audit must be initiated by the tax authorities no later than twenty working days after the tax authority receives the tax statement of the liquidated legal entity.
6. The tax debt of a liquidated legal entity arising, inter alia, on the grounds specified in paragraphs 4 and 11 of this Article, shall be settled at the expense of its money, including those received from the sale of its property, in the order of priority established by the laws of the Republic of Kazakhstan. At the same time, the tax arrears of the structural divisions of the liquidated legal entity, permanent institutions, and structural divisions of a non-resident legal entity are also repaid if such a non-resident legal entity fulfills its tax obligations collectively for a group of permanent institutions and structural divisions of legal entities through a permanent institution or structural division that is ceasing operations.
7. If the property of the liquidated legal entity is insufficient to repay the full amount of tax arrears, the remaining part of the tax arrears is repaid by the founders (participants) of the liquidated legal entity in cases established by the laws of the Republic of Kazakhstan.
8. If the legal entity being liquidated has overpaid amounts of taxes, payments to the budget and penalties, these amounts shall be offset against the repayment of the tax debt of the liquidated legal entity in accordance with the procedure established by Article 102 of this Code.
If the legal entity being liquidated has erroneously paid amounts of taxes, payments to the budget and penalties, then these amounts are subject to offset in accordance with the procedure established by Article 103 of this Code.
9. If, prior to the date of de-registration for value-added tax, the legal entity being liquidated has an excess of the value-added tax offset over the amount of the accrued tax to be refunded in accordance with Chapter 49 of this Code, the excess shall be refunded to the liquidated legal entity in accordance with the procedure established by Article 104 of this Code..
10. If the liquidated legal entity has no tax arrears:
1) erroneously paid amounts of taxes, payments to the budget and penalties are subject to refund to this legal entity in accordance with the procedure established by Article 103 of this Code.;
2) overpaid amounts of taxes, payments to the budget and penalties are subject to refund to this legal entity in accordance with the procedure established by Article 101 of this Code.;
3) the amounts of fines paid shall be refunded to this legal entity on the grounds and in accordance with the procedure established by Article 106 of this Code.;
4) excessively (erroneously) paid amounts of customs duties, taxes, customs duties and penalties levied by customs authorities to the budget are subject to refund to this legal entity in accordance with the procedure established by the customs legislation of the Republic of Kazakhstan.
11. In the event of obligations to calculate and pay taxes and payments to the budget, social payments for the period from the date of submission of liquidation tax reports to the date of completion of the liquidation tax audit, the liquidated legal entity is obliged to fulfill such obligations on the basis of a notification from the tax authority specified in subparagraph 3) of paragraph 2 of Article 114 of this Code.
12. In the case of income of individuals and non-residents subject to withholding tax in the form of dividends during the period from the day following the day of completion of the liquidation tax audit to the day of approval of the liquidation balance sheet, the liquidated legal entity is obliged to submit to the tax authority at its location additional tax reporting to the liquidation tax reporting on such a tax obligation and execute it in full.
13. Upon completion of the tax audit and fulfillment of the provisions established by paragraph 12 of this article, the liquidated legal entity submits the liquidation balance sheet to the tax authority at its location.
The liquidated legal entity shall submit the liquidation balance sheet within three working days from the date of completion of the tax audit and fulfillment of the provisions established by paragraph 12 of this article, if the following conditions are simultaneously met:
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;
3) the absence of excess of the value-added tax attributed to the offset over the amount of the accrued tax to be refunded in accordance with Chapter 49 of this Code;
4) the absence of an unfulfilled tax application for offsetting and (or) refunding excessively (erroneously) paid amounts of customs duties, taxes, customs duties and penalties levied by customs authorities.
In the event of tax arrears, arrears on social payments, excessively (erroneously) paid amounts of taxes, payments to the budget, penalties and fines, and (or) excess of the value-added tax attributed to offset over the amount of the accrued tax to be refunded in accordance with Chapter 49 of this Code, the liquidated legal entity shall submit a liquidation report to the Board of Directors of the Board of Directors of the Board of Directors of the Board of Directors of the Board of Directors of the Board of Directors of the Board of Directors of the Board of Directors of the Board of Directors of the Board of Directors of the Board of Directors of the Board of Directors of the Board of Directors of the Board of Directors of the Board of Directors of the Board of Directors of the Board of Directors balance within three business days from the last date:
1) from the date of repayment of tax arrears, arrears on social payments;
2) from the date of refund of excessively (erroneously) paid amounts of taxes, payments to the budget, penalties and fines;
3) from the date of refund, the excess of the value-added tax attributed to the offset over the amount of the accrued tax to be refunded in accordance with Chapter 49 of this Code;
4) from the date of refund of excessively (erroneously) paid amounts of customs duties, taxes, customs duties and penalties levied by the customs authorities.
14. The fulfillment of a tax obligation of a structural subdivision of a non-resident legal entity that ceases to operate in the Republic of Kazakhstan, as well as a permanent establishment of a non-resident legal entity, is carried out in accordance with the procedure established by this article.
15. The provisions of this article do not apply to resident legal entities being liquidated if they choose the specifics of fulfilling tax obligations established by Articles 59 or 60 of this Code.
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
