As of January 1, 2020, the Statute of limitations is three years.

As of January 1, 2020, the Statute of limitations is three years.
As of January 1, 2020, according to article 48 of the Tax code, the Statute of limitations is three years, and for taxpayers subject to tax monitoring and operating under a subsoil use contract, the Statute of limitations is five years.
The Statute of limitations, which is 3 years, applies to tax liabilities and claims arising from January 1, 2020.
For tax obligations and claims that arose before January 1, 2020, the limitation period is 3 years, except for the provisions of article 48 of the Code on exceptions and features provided for in articles 48 of the Tax code.
At the same time, in order to avoid different interpretations of this norm, the draft Law of the Republic of Kazakhstan "on amendments and additions to certain legislative acts of the Republic of Kazakhstan on taxation and improvement of the investment climate" initiated appropriate amendments.
The amendments have not yet been adopted or put into effect.
Prior to the introduction of amendments to the Law of the Republic of Kazakhstan " on the introduction of the Code of the Republic of Kazakhstan "on taxes and other mandatory payments" (Tax code)", it is necessary to apply a three-year limitation period for tax obligations and requirements, both from 01.01.2020 and until 01.01.2020, taking into account the provisions on exceptions and features provided for in articles 48 of the Tax code, and for taxpayers subject to tax monitoring and operating in accordance with the subsoil use contract, the Statute of limitations is five years.

UGD in Zhambyl district