Article 47. Measures to create conditions for the fulfillment by a taxpayer (tax agent) of tax obligations of the Tax Code of the Republic of Kazakhstan

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The tax authority creates conditions for the fulfillment of tax obligations by the taxpayer (tax agent) by:

1) training of newly registered taxpayers in the procedure for fulfilling tax obligations, including using the objects of informatization of the tax authority;

2) ensuring the provision of public services to tax authorities, including the receipt of tax returns by service groups:

persons with disabilities of the first or second group;

persons with diseases in which a temporary disability period of more than two months may be established;

elderly people over the age of eighty who need outside care and assistance;

individuals living in remote settlements where there are no public telecommunications networks.

The service group of a tax authority is understood as a visiting group consisting of tax officials who provide:

information and explanatory support to taxpayers on the fulfillment of tax obligations, including the preparation and submission of declarations of individuals;

other government services provided by tax authorities in accordance with the regulations of the service group of the tax authority.

The standard provision on the service group of the tax authority is approved by the authorized body.

The composition of the service group and the regulations on the service group of the tax authority are approved by the head of the tax authority on the basis of the standard regulations on the service group.;

3) pre-filling out tax reporting forms based on the information available to the tax authority for submission:

declarations for taxpayers applying a special tax regime based on a simplified declaration;

declarations of assets and liabilities, income and property of individuals;

value added tax declarations for newly registered value added tax payers.

It is the responsibility of the taxpayer to verify the accuracy of the information reflected in the tax reporting previously completed by the tax authority.;

4) providing explanations to the taxpayer (tax agent) by telephone on issues related to the fulfillment of a tax obligation.

The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.

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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 47. Repayment of the tax debt of a deceased individual of the Tax Code and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. Tax arrears incurred on the day of the death of an individual or on the date of his declaration as deceased on the basis of a court decision that has entered into force shall be settled by the heir(s) within the limits of the value of the inherited property and in proportion to the share in the inheritance as of the date of its receipt.

If the property of a deceased natural person, as well as of an individual declared deceased on the basis of a court decision that has entered into force, is insufficient to repay the tax debt, then the outstanding part of the tax debt is written off by the tax authority on the basis of a court decision on insufficient property.

2. If the heir (heirs) is (are) a minor (minors), then the obligation to repay the tax debt of an individual formed on the day of his death or on the date of his declaration of death, within the value of the inherited property and in proportion to the share in the inheritance on the date of its receipt is assigned to such (such) heir (heirs) only on the basis of a court decision that has entered into force.

3. The tax debt of an individual incurred on the day of his death or on the date of his declaration of death on the basis of a court decision that has entered into force shall be deemed to have been settled if:

1) the minor (minor) heir (heirs) has been released (released) from fulfilling a tax obligation to repay such debts on the basis of a court decision that has entered into force;

2) there is no heir(s).

If the court cancels the decision to declare an individual deceased, 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.

4. The provisions of this article shall apply to the repayment of tax arrears incurred on the date of death or declaration of death on the basis of an effective court decision of an individual entrepreneur or a person engaged in private practice.

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