Article 50. The procedure for submitting a document by a taxpayer (tax agent) to the tax authority of the Tax Code of the Republic of Kazakhstan

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1. The taxpayer's (tax agent's) document is submitted to the tax authority in one of the following ways:

1) on paper – in person (including through a State Corporation) or through a postal or other communication organization by registered letter with notification. It is not allowed to submit value-added tax reports through a State Corporation or through a postal or other communication organization by registered mail with a notification.;

2) in the form of an electronic document – by electronic means (in electronic form allowing computer processing of information).

2. Depending on the method of submission, the date of submission of the document to the tax authority is the date:

1) registration of the document by a tax authority or a State corporation – in absentia;

2) marks of acceptance by a postal or other communication organization – through such an organization by registered mail with notification;

3) acceptance by the central node of the information system of the tax authority of tax reporting – electronically (in electronic form, allowing computer processing of information);

4) sending via the "electronic government" web portal (hereinafter referred to as the web portal) or another informatization facility that ensures the exchange of documents in accordance with the tax legislation of the Republic of Kazakhstan - electronically.

The signing and certification of tax forms is allowed using one-time passwords in accordance with the legislation of the Republic of Kazakhstan.

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

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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 50. The body authorized to make a decision on changing the deadline for fulfilling a tax obligation to pay taxes and (or) fees or granting an investment tax credit of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

The footnote. Title of Article 50 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021).

1. The decision on changing the deadline for fulfilling the tax obligation to pay taxes and (or) fees received by the republican budget, as well as distributed between the republican and local budgets, is made by the tax authority at the taxpayer's location.

2. The decision to change the deadline for fulfilling the tax obligation to pay taxes and (or) fees received in full by local budgets is taken by the tax authority at the place of their payment, established by the Special Part of this Code.

3. The decision to grant an investment tax credit is made on the basis of a taxpayer's application and is formalized by an agreement in the prescribed form between the applicant and the authorized investment authority.

The investment tax credit agreement should contain the following provisions:

the procedure for reducing tax payments;

the term of the agreement;

prohibition on the sale or transfer to the possession, use or disposal of other persons of equipment or other property, the acquisition of which by the taxpayer was a condition for granting an investment tax credit;

the responsibility of the parties.

A copy of the agreement shall be sent by the taxpayer to the tax authority at the taxpayer's place of registration no later than five calendar days from the date of its submission to the authorized investment body.

The procedure for concluding an agreement on an investment tax credit for obtaining an investment tax credit is determined by the authorized investment body in coordination with the authorized body and the central authorized body for state planning.

The footnote. Article 50 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021).

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