Article 46. General provisions on the interaction of a tax authority with a taxpayer (tax agent) The Tax Code of the Republic of Kazakhstan

Home / Codes / Article 46. General provisions on the interaction of a tax authority with a taxpayer (tax agent) The Tax Code of the Republic of Kazakhstan

1. In order to effectively interact with the taxpayer (tax agent), the tax authority has the right to organize measures to:

1) creating conditions for the taxpayer (tax agent) to fulfill a tax obligation;

2) ensuring timely fulfillment by a taxpayer (tax agent) of a tax obligation.

2. Tax authority:

1) provides free of charge to the taxpayer (tax agent) the forms of tax reporting forms, tax statements and (or) the software necessary for the submission of tax reports and tax statements in the form of an electronic document, including a web application;

2) post annually, no later than December 31 of the year preceding the year of tax reporting, the structure of the electronic format of tax reporting and the requirements of format-logical control on the Internet resource of the authorized body;

3) submits to a non-resident taxpayer or tax agent certificates on the amounts of income received by a non-resident from sources in the Republic of Kazakhstan and taxes withheld (paid).;

4) submits to the taxpayer (tax agent), through a web application, extracts from the personal account on the status of settlements with the budget for all or certain types of taxes, payments to the budget, social payments, penalties, fines and information on the absence (presence) of arrears on them.

The form of an extract from a personal account on the status of settlements with the budget for all or certain types of taxes, payments to the budget, social payments, penalties and fines is determined in accordance with the procedure for maintaining a personal account.;

5) post information on the administrative-territorial units of the Republic of Kazakhstan on the Internet resource of the authorized body, on the territory of which there are no public telecommunications networks.

3. The taxpayer (tax agent) to inform about the fulfillment of tax obligations:

1) submits to the tax authority at its location information about its cellular subscriber numbers and e–mail addresses in the case when the taxpayer (tax agent) is a legal entity - the head of the legal entity and (or) an employee who performs calculations with the budget (if any), and ensures their relevance;

2) it is registered in a web application or other object of informatization of the tax authority.

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 46. Fulfillment of a tax obligation of an individual recognized as missing by the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. The tax liability of an individual is suspended from the moment it is recognized as missing on the basis of a court decision that has entered into force.

2. The tax debt of an individual recognized by a court as missing shall be settled by the person charged with custody of the property of the individual recognized as missing.

3. If the property of an individual recognized as missing is insufficient to repay the tax debt, the outstanding part of his tax debt shall be written off by the tax authority on the basis of a court decision on the insufficiency of the property.

4. If the court cancels the decision to declare a person missing, the effect of the tax debt previously written off by the tax authority shall be resumed in court, regardless of the limitation period established by Article 48 of this Code.

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