Code of the Republic of Kazakhstan
About taxes and other mandatory payments to the budget
(Tax Code)
Article 47. Repayment of the tax debt of a deceased individual.
The tax debt formed on the day of the death of an individual or on the date of declaring him deceased on the basis of a court decision that has entered into force is repaid by the heir (heirs) within the value of the inherited property and in proportion to the share in the inheritance on the date of its receipt.
If the property of a deceased individual, as well as an individual declared deceased on the basis of a court decision that has entered into force, is not sufficient 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 the insufficiency of the property.
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 declaring him deceased, within the value of the inherited property and in proportion to the share in the inheritance on the date of its receipt, is imposed on such (such) heir (heirs) only on the basis of a court decision that has entered into force.
The tax debt of an individual formed on the day of his death or on the date of his declaration as deceased on the basis of a court decision that has entered into force is considered to be repaid in cases where:
1) minor (minor) heir (heirs) released (released) from the fulfillment of a tax obligation to repay such debt on the basis of a court decision that has entered into force;
2) there is no heir (heirs).
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.
The provisions of this article shall apply to the repayment of tax arrears formed on the date of death or declaration of death on the basis of an effective court decision of an individual entrepreneur, a person engaged in private practice.
Chief Specialist of the Department of Administration of Legal Entities of the UGD in the Enbekshikazakhsky district Turarov A.A.