The deadlines for payment of tax on vehicles from legal entities have been postponed

📍 In accordance with paragraph 1 of Article 494 and paragraph 1 of Article 496 of the Tax Code, legal entities make payment of the amounts of current payments and submit to the tax authorities at the place of registration of taxable objects the calculation of current payments for vehicle tax no later than July 5 of the tax period.

 

At the same time, according to the provisions of paragraph 2 of Article 38 of the Tax Code, if the last day of the deadline for fulfilling a tax obligation falls on a non-working day, the deadline expires at the end of the next working day.

 

"Thus, in 2021, taking into account the holiday - July 6 and the postponement of the weekend to July 5, the deadline for fulfilling tax obligations to pay current payments and submitting the calculation of current payments for vehicle tax expires at the end of the next working day, i.e. July 7."

Work is underway to update the information systems of the SRC of the Ministry of Finance of the Republic of Kazakhstan in terms of changing the tax payment deadline for July 7.