Article 61. Tax period of the Tax Code of the Republic of Kazakhstan
A tax period is a period of time established in relation to certain types of taxes and payments to the budget, at the end of which the object of taxation and the tax base are determined, and the amounts of taxes and payments payable to the budget are calculated.
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 61. Fulfillment of the tax obligation of the termination of the activity of a structural subdivision of a resident legal entity of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
1. If a resident legal entity decides to terminate the activities of its structural subdivision, they are simultaneously submitted to the tax authority at the location of the structural subdivision of the resident legal entity.:
1) a tax statement on termination of business;
2) a copy of the decision of the resident legal entity to terminate the activities of its structural unit;
3) liquidation tax reporting of a structural subdivision of a legal entity, unless otherwise established by this article.
2. Liquidation tax reports are compiled according to the types of taxes, payments to the budget and social payments for which the ceasing business unit of a legal entity is recognized as an independent payer, for the period from the beginning of the tax period in which the decision to terminate the business unit of the legal entity was made until the date of submission of the tax statement on termination.
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.
3. The payment of taxes, payments to the budget and social payments reflected in the liquidation tax statements provided for in paragraph 2 of this Article shall be made by the termination of the activity of the structural subdivision of a legal entity no later than ten calendar days from the date of submission to the tax authority of the liquidation tax statements.
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 expires after the deadline 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.
4. If the business unit of a legal entity that is ceasing operations is not recognized as an independent payer of taxes, budget payments and social payments, liquidation tax reporting is not provided.
5. Tax arrears and arrears on social payments of a business unit of a legal entity that is terminating its activities shall be repaid at the expense of the money of the legal entity that created this business unit.
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