According to clause 3.4, clause 5, Article 305 of the Tax Code of the Republic of Kazakhstan, calculation of the amounts of advance payments:
3) after the declaration, it is calculated in the amount of three-fourths of the amount of corporate income tax calculated for the previous tax period in accordance with paragraph 1 of Article 302 and Article 652 of this Code, except for the cases provided for in subparagraph 4) of this paragraph. For the purpose of calculating advance payments, the amount of corporate income tax calculated for the previous tax period does not include the amount of corporate income tax calculated from the total profit of controlled foreign companies or permanent establishments of controlled foreign companies in accordance with Article 297 of this Code;
4) after the declaration, it is calculated based on the estimated amount of corporate income tax for the current tax period in the following cases::
if the amount of corporate income tax calculated for the previous tax period in accordance with paragraph 1 of Article 302 and Article 652 of this Code is zero;
4 of this article, - in the tax period in which the reorganization was carried out by division or separation, as well as during the two subsequent tax periods;
extending the deadline for submitting a corporate income tax return for the previous tax period.
Terms of providing the calculation of the amounts of advance payments:
1) before the declaration is submitted no later than January 20 of the reporting tax period;
2) after the declaration is submitted no later than April 20 of the reporting tax period.