The Code of the Republic of Kazakhstan "On Taxes and other mandatory payments to the Budget" (Tax Code)
Chapter 5. FULFILLMENT OF A TAX OBLIGATION
Article 36. Fulfillment of a tax obligation
The fulfillment of the tax obligation is carried out by the taxpayer independently, unless otherwise established by this Code.
See: The response of the Chairman of the SRC of the Ministry of Finance of the Republic of Kazakhstan dated November 4, 2021 to the question dated October 15, 2021 No. 710022 (dialog.egov.kz ) "Regarding the possibility of paying taxes by a legal entity for another legal entity"
In fulfillment of the tax obligation , the taxpayer performs the following actions:
1) gets registered with the tax authority;
2) keeps records of objects of taxation and (or) objects related to taxation;
3) calculates, based on the objects of taxation and (or) objects related to taxation, the tax base and tax rates, the amounts of taxes and payments payable to the budget, as well as advance and current payments on them in accordance with the Special Part of this Code;
4) draws up and submits, with the exception of tax registers, tax forms and other forms established by this Code, to tax authorities in accordance with the established procedure;
5) pays the calculated and accrued amounts of taxes and payments to the budget, advance and current payments on taxes and payments to the budget in accordance with the Special Part of this Code.
The tax obligation must be fulfilled by the taxpayer in accordance with the procedure and terms established by the tax legislation of the Republic of Kazakhstan.
In the cases provided for by the Special Part of this Code, a tax obligation may be fulfilled by a taxpayer-an individual by making several payments during the tax period, the total amount of which cannot be less than the calculated amount of tax.
The taxpayer's tax obligation to pay taxes and payments to the budget, as well as the obligation to pay penalties and fines executed in non-cash form, are considered fulfilled from the date of receipt for execution of a payment order for the amount of taxes and payments to the budget, penalties and fines by a second-tier bank or an organization performing certain types of banking operations, or from the date making a payment through ATMs or electronic terminals, and in cash - from the date of the taxpayer's deposit of the specified amounts to a second-tier bank or an organization carrying out certain types of banking operations, an authorized state body, a local executive body.
When paying taxes, payments to the budget, transferring social payments by an authorized representative of the taxpayer in the cases established by this Code, the sender of the money shall indicate in the payment documents the surname, first name, patronymic (if it is indicated in the identity document) or the name of the taxpayer and his identification number.
A taxpayer's tax obligation to pay tax, executed by a tax agent, is considered fulfilled from the date of withholding tax.
The tax obligation to pay taxes, payments to the budget, as well as the obligation to pay penalties and fines may be fulfilled by carrying out offsets in the manner prescribed by Article 102 of this Code.
The tax obligation to pay taxes, payments to the budget, as well as the obligation to pay penalties and fines are executed in the national currency, except for the cases provided for by this Code, the Law of the Republic of Kazakhstan "On Joint Stock Companies", as well as cases when the legislation of the Republic of Kazakhstan and agreements (contracts) on the division of products, the contract for subsoil use approved by the President of the Republic of Kazakhstan, specified in Article 722 of this Code, provides for a natural form of payment or payment in foreign currency.
"Department for working with taxpayers"
Chief specialist Koldasbaev K.A.