Article 36. Rights and obligations of a taxpayer (tax agent) The Tax Code of the Republic of Kazakhstan

Home / Codes / Article 36. Rights and obligations of a taxpayer (tax agent) The Tax Code of the Republic of Kazakhstan

1. A taxpayer (tax agent) has the right to:

1) receive information from the tax authority on current taxes and payments to the budget, changes in the tax legislation of the Republic of Kazakhstan;

2) receive explanations and comments from the tax authority on the occurrence, fulfillment and termination of their tax obligations within the limits of the information and documents provided by them.

For a participant in horizontal monitoring, clarifications and comments provided for in part one of this subparagraph, as well as preliminary explanations regarding planned transactions (operations), are provided by the authorized body.;

3) to represent their interests in the relations regulated by the tax legislation of the Republic of Kazakhstan, personally or through a representative;

4) conclude a contract for conducting a tax audit in accordance with the legislation of the Republic of Kazakhstan;

5) receive the results of tax control in the cases established by this Code.;

6) apply to the tax authority to change the deadline for fulfilling the tax obligation to pay taxes and (or) fees in accordance with the procedure established by this Code;

7) appeal the notification of the results of the tax audit, the notification of the results of consideration of the complaint of the taxpayer (tax agent) against the notification of the results of the tax audit, as well as the actions (inaction) of the official of the tax authority;

8) not to provide information and documents that are not related to the objects of taxation and (or) objects related to taxation.

2. The taxpayer (tax agent) is obliged to:

1) to fulfill tax obligations in a timely manner and in full;

2) submit, at the request of the tax authority, a contract for conducting a tax audit and concluding a tax audit if such an agreement is concluded;

3) provide information and documents requested by the tax authority in the cases provided for by this Code and other legislation of the Republic of Kazakhstan, the control over compliance with which is entrusted to the tax authorities.;

4) to ensure the safety of the restricted property in an unchanged condition until the restriction is lifted, with the exception of changes in such property due to natural wear and (or) natural loss under normal storage conditions.

3. The taxpayer is obliged to:

1) comply with the requirements for the use of cash registers;

2) keep books of cash register receipts during the limitation period from the date of full filling of such books;

3) when using a cash register machine without a data transfer function, store replacement reports, cash accounting books, as well as cancellation, refund checks and checks for which cancellation and refund operations were performed, during the limitation period;

4) to undergo biometric identification in the cases established by this Code.

4. A taxpayer engaged in activities in the fields of public catering and trade is obliged to place a taxpayer's passport in the places where cash registers are located and publicly accessible places to inform the public.

For the purposes of this article, a taxpayer's passport is an information card of a business entity generated by a tax authority, which is not a tax secret and is contained in a barcode.

The taxpayer's passport is posted on the Internet resource of the authorized body.

The list of information contained in the taxpayer's passport, the procedure and terms of its formation and posting on the Internet resource are established by the authorized body.

5. A taxpayer (tax agent) has other rights and performs other duties established by this Code and other laws of the Republic of Kazakhstan.

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 36. Fulfillment of the tax obligation of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. The fulfillment of a tax obligation is carried out by the taxpayer independently, unless otherwise established by this Code.

2. In fulfillment of a tax obligation, a taxpayer performs the following actions::

1) gets registered with the tax authority;

2) keeps records of taxable objects and (or) objects related to taxation;

3) calculates, based on the objects of taxation and (or) objects related to taxation, the tax base and tax rates, the amounts of taxes and payments payable to the budget, as well as advance and current payments on them in accordance with the Special Part of this Code;

4) draws up and submits, with the exception of tax registers, tax forms and other forms established by this Code to tax authorities in accordance with the established procedure.;

5) pays the calculated and accrued amounts of taxes and payments to the budget, advance and current payments on taxes and payments to the budget in accordance with the Special Part of this Code.

3. The tax obligation must be fulfilled by the taxpayer in the manner and within the time limits established by the tax legislation of the Republic of Kazakhstan.

In the cases provided for in the Special Part of this Code, a tax obligation may be fulfilled by a natural taxpayer by making several payments during the tax period, the total amount of which may not be less than the calculated amount of tax.

4. A taxpayer's tax obligation to pay taxes and payments to the budget, as well as an obligation to pay penalties and fines executed in non-cash form, are considered fulfilled from the date of receipt for execution of a payment order for the amount of taxes and payments to the budget, penalties and fines by a second-tier bank or an organization engaged in certain types of banking operations, or from the date making payments through ATMs or electronic terminals, and in cash – from the date when the taxpayer deposits the specified amounts to a second-tier bank or an organization engaged in certain types of banking operations, an authorized state body, or a local executive body.

5. When paying taxes, payments to the budget, and transferring social payments by an authorized representative of a taxpayer in the cases established by this Code, the sender of money shall indicate in the payment documents the surname, first name, patronymic (if it is indicated in the identity document) or the name of the taxpayer and his identification number.

6. A taxpayer's tax obligation to pay a tax performed by a tax agent is considered fulfilled from the date of withholding the tax.

7. A tax obligation to pay taxes, payments to the budget, as well as an obligation to pay penalties and fines may be fulfilled by making offsets in accordance with the procedure established by Article 102 of this Code.

8. The tax obligation to pay taxes, payments to the budget, as well as the obligation to pay penalties and fines shall be fulfilled in the national currency, except for the cases provided for by this Code, the Law of the Republic of Kazakhstan "On Joint Stock Companies", as well as cases when the legislation of the Republic of Kazakhstan and agreements (contracts) on the division of products, the contract for subsurface use, approved by the President of the Republic of Kazakhstan, specified in Article 722 of this Code, provides for an in-kind form of payment or payment in foreign currency.

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