Article 49. General provisions on the provision of documents and information by the tax authority and the taxpayer (tax agent) The Tax Code of the Republic of Kazakhstan

Home / Codes / Article 49. General provisions on the provision of documents and information by the tax authority and the taxpayer (tax agent) The Tax Code of the Republic of Kazakhstan

1. Documents and (or) information are provided by the tax authority and the taxpayer (tax agent) in accordance with the procedure established by Articles 50 and 51 of this Code.

The documents for the purposes of this paragraph also include decisions of the tax authority.

2. The document and/or information are provided in compliance with the requirements for the form and content, which are established by the legislation of the Republic of Kazakhstan.

The provision of documents and (or) information electronically is carried out in compliance with the requirements of the legislation of the Republic of Kazakhstan on electronic documents and electronic digital signatures.

3. Decisions of the tax authority are made in the following forms::

1) Notification;

2) Notification;

3) conclusion;

4) Recommendation;

5) Requirement;

6) the solution;

7) the order;

8) the order;

9) the act;

10) resolution;

11) Help;

12) certificate;

13) protocol;

14) the prescription;

15) certificate;

16) a document confirming residency.

The procedure for making a decision of a tax authority, the deadlines for submission and execution shall be established in accordance with this Code.

4. Unless otherwise specified in the second part of this paragraph, the decision of the tax authority must contain the following information::

1) Number and date;

2) The headline;

3) identification data of the tax authority;

4) identification data of the taxpayer (tax agent);

5) the basis of acceptance;

6) the conclusion of the tax authority with substantiation of arguments and disclosure of circumstances indicating a violation of the tax legislation of the Republic of Kazakhstan;

7) the procedure and time limit for the execution of such a decision in the cases provided for by this Code;

8) the consequences of violation of the procedure and time period of execution provided for by this Code.

The information specified in subitems 6), 7) and 8) of part one of this paragraph may not be reflected in the decisions of the tax authority in the form of a certificate, certificate, protocol, prescription, certificate and document confirming residency.

Decisions of the tax authority may contain additional information in the cases provided for by this Code.

The forms of decisions of the tax authority are approved by the authorized body, unless otherwise established by this Code.

Decisions of a tax authority made using an automated information system of a tax authority may be certified by means of an electronic digital signature of such an information system.

5. The provisions of this paragraph regarding the exchange of documents and information do not apply to decisions of a tax authority for which this Code defines a special procedure for submission or prohibits their dissemination.

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 49. General provisions on changing the deadlines for fulfilling a tax obligation to pay taxes and (or) fees of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. A change in the deadlines for fulfilling a tax obligation to pay taxes and (or) fees is recognized as postponing the deadline for their payment established by this Code to a later date or extending the repayment of tax arrears. The provisions of this paragraph shall not apply to the amounts of fines.

For the purposes of this chapter, fees are defined as fees for:

use of land plots;

use of water resources from surface sources;

negative impact on the environment.

emissions into the environment.

2. The deadlines for fulfilling the tax obligation to pay taxes and (or) fees are changed in the form of deferrals, installments for the payment of taxes and (or) fees calculated by the taxpayer according to the submitted tax reports, as well as accrued by the tax authority based on the results of tax audits, according to authorized state bodies.

The deadline for payment of taxes and/or fees may be changed with respect to the entire amount of taxes and/or fees to be paid, or part of it.

3. The deadlines for fulfilling the tax obligation on taxes withheld at the source of payment, excise taxes, value-added tax on goods imported from the territory of the member states of the Eurasian Economic Union, subscription bonus, as well as taxes received in accordance with the budget legislation of the Republic of Kazakhstan to the National Fund of the Republic of Kazakhstan are not subject to change.

The deadline for payment of indirect taxes on imported goods, with the exception of goods imported from the territory of the member States of the Eurasian Economic Union, shall be changed for value added tax and excise duty, with the exception of excise duty on imported goods subject to labeling in accordance with this Code in the manner specified in paragraphs 9 and 10 of this Article.

4. The deadlines for fulfilling the tax obligation to pay taxes and (or) fees may not be changed if the tax authority terminates an earlier decision to change the deadlines for fulfilling the tax obligation to pay taxes and (or) fees due to a violation by the taxpayer of the schedule for fulfilling the tax obligation during the three years preceding the day the taxpayer submits the application. on changing the deadlines for fulfilling the tax obligation to pay taxes and (or) fees.

5. The deadlines for fulfilling the tax obligation to pay taxes and (or) fees are changed against the pledge of the property of the taxpayer and (or) a third party, and (or) under a bank guarantee.

6. A tax application for changing the deadlines for fulfilling a tax obligation to pay taxes and (or) fees shall be submitted by the taxpayer in accordance with the form established by the authorized body, accompanied by an estimated schedule for the payment of taxes and (or) fees.

7. Changing the deadlines for fulfilling a tax obligation to pay taxes and (or) fees does not exempt a taxpayer from paying penalties for late payment in accordance with Article 117 of this Code, except in the case of granting a deferral or installment payment of taxes and (or) fees.:

as part of the debt restructuring procedure provided for by the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy;

on the grounds provided for in subparagraph 1) paragraph 2 of Article 51 of this Code.

8. The provisions of this chapter shall also apply to the granting of deferral or installment payment of penalties.

9. The basis for changing the deadline for payment of indirect taxes on imported goods is a declaration submitted to the customs authority in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan for goods placed under the customs procedure for release for domestic consumption.

The deadline for payment of indirect taxes on imported goods is changed on the condition that:

1) submission to the customs authority of documents stipulated by the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan for customs clearance of such imported goods in full;

2) if the persons who, as a result of the application of the risk management system established by the authorized body, are classified as low-risk persons.

A change in the deadline for payment of indirect taxes on imported goods in accordance with this article is provided by reflecting by the tax authority the calculated amount of tax in the personal account by the 20th day of the month following the month in which the imported goods were released for domestic consumption in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan.

10. The deadline for payment of value added tax on imported goods is changed on the condition that:

2) the person importing the goods is an authorized economic operator in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan;

3) a person importing goods into the customs territory of the Eurasian Economic Union from the territory of a port special economic zone or a logistics special economic zone is a member of the port special economic zone or a member of the logistics special economic zone.

An additional reason for changing the deadline for payment of indirect taxes on imported goods for the persons specified in subparagraph 3) of part one of this paragraph is the availability of tax payment security in the amount of at least 167,000 times the monthly calculation index.

The basis for changing the deadline for payment of indirect taxes on imported goods is a declaration submitted to the customs authority in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan for goods placed under the customs procedure for release for domestic consumption.

A change in the deadline for payment of indirect taxes on imported goods in accordance with this article is provided by reflecting by the tax authority the calculated amount of tax in the personal account on the 20th day of the third month following the month in which the imported goods were released for domestic consumption in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan.

The footnote. Article 49 as amended by the Laws of the Republic of Kazakhstan dated 04/03/2019 No. 243-VI (effective after ten calendar days after the date of its first official publication); dated 12/10/2020 No. 382-VI (effective from 01/01/2021); dated 01/01/2021 No. 402-VI (effective from 01/01/2022); To dated 12/20/2021 No. 85-VII (effective from 01.01.2022); dated 12/21/2022 No. 165-VII (effective from 01.01.2023).

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