Performance of tax reports: what is important to know?

Many taxpayers submit tax reports in the last days before the deadline for submission, which creates a burden on the system and communication channels. In this regard, the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, in order to avoid peak loads, was asked to submit tax reports in advance.

Due to delays in the processing of the information system "SONO" on February 18, 2021 at 17:00 hours, facts were established (over 5 thousand) of sending and receiving regular tax reports by taxpayers twice (duplicates). On February 21, 2022, at 02:54 hours, restoration work was completed.

"On March 31, 2022, the deadline for submitting annual tax reports for 2021 expires. In this regard, we recommend submitting tax reports in advance or using standard mechanisms in advance to extend the terms of submission," the SRC of the Ministry of Finance of the Republic of Kazakhstan reminded.

According to Article 212 of the Tax Code, taxpayers have the right to extend the deadline for submitting tax reports, provided that they are submitted in electronic form, with the exception of an application for the import of goods and payment of indirect taxes.

To extend the deadline, it is necessary to send a notification to the state revenue authority at the place of registration or to the State Corporation "Government for Citizens" in the form established by the authorized body on paper or in electronic form before the expiration of the deadline established by the Tax Code for tax reporting.

The notification can be sent in electronic form via the web application of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan "Taxpayer's Cabinet", the portal of "Electronic Government" (egov.kz ).

The deadline for submitting tax reports, with the exception of calculating the amounts of advance payments on corporate income tax, is extended for the period:

- no more than thirty calendar days from the deadline set for submitting a corporate income tax or individual income tax declaration;

- no more than fifteen calendar days from the deadline set for the submission of the declaration and (or) calculation of other types of taxes, payments to the budget, social payments;

- no more than thirty calendar days from the deadline set for submitting a declaration on other types of taxes, payments to the budget, social payments for taxpayers with a low level of risk under the risk management system.