About taxes and other mandatory payments to the budget (Tax code)
Code of the Republic of Kazakhstan No. 99-IV dated December 10, 2008. Repealed by the Law of the Republic of Kazakhstan dated December 25, 2017 No. 121-VI (shall be enforced from 1 January 2018, with the exception of articles 317 – 324, valid till 31 December 2018; the fourth paragraph of sub-item 22) of paragraph 1 of article 20, subparagraph 4) of paragraph 4 of article 571, subparagraph 1) of paragraph 5 of article 573, paragraph of the eighth subparagraph 2) of paragraph 5, paragraph twentieth of the first part of subparagraph 2) of paragraph 9 of article 627 paragraph 4) the second part of paragraph 9 of article 638, valid till 31 Dec 2022; paragraph 8 of article 46, subparagraph 9) of paragraph 5 of article 193 of the articles 216, 217, 218, 219, paragraph 4 of article 610, paragraph, thirteenth and seventeenth sub-paragraph 2) of the first part of paragraph 5, paragraph eighteenth, twenty-third sub-paragraph 2) of the first part of paragraph 9 of article 627, subparagraph 4-1) of the first part of paragraph 5 of article 629, articles 635-1 – registered with the tax authority before 31 December 2017 contract on a conditional Bank Deposit opened for the non-valid till 31 Dec 2022).
ATTENTION USERS!
The code became invalid from 01.01.2018 in accordance With the law of the Republic of Kazakhstan dated 25.12.2017 No. 121-VI, with the exception of:
articles 317-324, effective until 31.12.2018;
paragraph four of subparagraph 22) of paragraph 1 of article 20, subparagraph 4) of paragraph 4 of article 571, subparagraph 1) of paragraph 5 of article 573, paragraph eight of subparagraph 2) of paragraph 5, paragraph twenty of part one of subparagraph 2) of paragraph 9 of article 627, subparagraph 4) of part two of paragraph 9 of article 638, effective until 31.12.2022;
paragraph 8 of article 46, subparagraph 9) of paragraph 5 of article 193, articles 216, 217, 218, 219, paragraph 4 of article 610, paragraphs thirteen and seventeen of subparagraph 2) of part one of paragraph 5, paragraphs eighteen, twenty – third of subparagraph 2) of part one of paragraph 9 of article 627, subparagraph 4-1) of part one of paragraph 5 of article 629, article 635-1-under a conditional Bank Deposit agreement registered with the tax authority before 31.12.2017, opened for a non-resident, valid until 31.12.2022.
Footnote. See the law of the Republic of Kazakhstan dated December 10, 2008 N 100 "on the introduction of the Code of the Republic of Kazakhstan" on taxes and other mandatory payments to the budget " (Tax code).
Footnote. Throughout the text of the Code:
the words "state and (or) Russian languages", "state or Russian language the state language or Russian" are replaced accordingly with words "in the Kazakh and (or) Russian languages, Kazakh or Russian language, Kazakh and Russian language"; the word "(joint)" is excluded by the Law of Republic of Kazakhstan dated 16.11.2009 No. 200-IV (the order of enforcement see article 2);
the words "customs Union" and" customs Union "are replaced by the words" Customs Union "and" Customs Union " respectively by The law of the Republic of Kazakhstan No. 61-V dated 26.12.2012 (effective from 01.01.2013);
the words " auls (villages)"," auls (rural)"," Villages (auls)"," auls (villages)"," villages, auls "are replaced respectively by the words" villages", "rural", "Villages"," rural"," rural"," villages " by the Constitutional Law of the Republic of Kazakhstan dated 03.07.2013 No. 121-V (entered into force after ten calendar days after its first official publication);
the words "tax bodies", "bodies of tax service", "the tax authorities" and "on tax service", "tax authorities", "the tax authority", a "tax authority" are replaced accordingly with words "the tax authorities, tax authorities, tax authorities, tax authority, tax authorities, tax authority", "tax authority" by the Law dated 07.11.2014 No. 248-V (shall be enforced upon expiry of ten calendar days after its first official publication);
the words "official website", "site", "sites," "sites" "sites" are replaced accordingly with words "online resource", "online resources," "Internet resources," "Internet resources" the Law of RK dated 28.11.2014 No. 257 (shall be enforced from 01.01.2015);
the words "special tax regime for legal entities producing agricultural products, aquaculture (fish culture) and rural consumer cooperatives; special tax regime for legal entities-producers of agricultural products and rural consumer cooperatives" and "special tax regime for legal entities-producers of agricultural products, the words" special tax regime for producers of agricultural products, aquaculture products (fish farming) and agricultural cooperatives"," special tax regime for producers of agricultural products and agricultural cooperatives "and" special tax regime for producers of agricultural products and agricultural cooperatives "are replaced, respectively, products of aquaculture (fish farming) and agricultural cooperatives" in accordance With the law of the Republic of Kazakhstan dated 29.10.2015 No. 373-V (effective from 01.01.2016);
the words "lease"," lease"," lease "are replaced, respectively, with the words" lease (lease)", " lease (lease)", " lease (lease)", " lease (lease) in accordance With the law of the Republic of Kazakhstan dated 18.11.2015 No. 412-V (effective from 01.01.2016);
the words "information and communication network" and "electronic form" are replaced by the words "telecommunications network" and "electronic form", respectively";
"computer systems", "computer systems" and "computer system" "computer system," "computer systems" are replaced accordingly with words "hardware and software", "hardware-software", "hardware-software", "hardware and software", "hardware-software complexes" in accordance with Law of RK dated 24.11.2015 No. 419-V (shall be enforced from 01.01.2016);
the words "the tax audit results", "results of the tax audit", "tax inspection findings, results of a tax audit", a "tax audit results" is replaced accordingly with words "about results of check", "on audit," "test results", "validation results", "results of verification" in accordance with Law of RK dated 03.12.2015 No. 432-V (shall be enforced from 01.01.2016).