
The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan informs that according to the latest data, akimats have submitted a list of 6,018 taxpayers affected by floods to the state revenue bodies. Of these, 91 taxpayers for a total amount of KZT 315 million have had their compulsory collection measures lifted, accounts seized and a postponement granted.
In addition, the SRC informs that cases on financial reporting of flood victims will be worked out automatically. Regarding the submission of tax reporting forms, there is no need to contact the state revenue authorities. The SRC notes that for this category of taxpayers affected by floods, the deadlines for all forms of tax reporting, coming in the period from March 1 to June 30, 2024, have been extended to July 1, 2024.
Accordingly, measures to issue a notification of non-submission of tax reports before July 1, 2024, will not be applied. Lists of taxpayers are formed by akimats and transferred to the state revenue authorities as they are updated.
The Order of the Minister of Finance of the Republic of Kazakhstan No. 219 "On establishing a different procedure for regulating tax administration for persons affected by floods in the regions of the Republic of Kazakhstan" was approved on April 17, 2024 and provides for the following support measures for those whom local executive bodies have included in the lists of victims:
1) deferred payment of all taxes and other mandatory payments to the budget, as well as social payments coming in the period from March 1 to June 30, 2024;
2) postponement of the deadline for submitting tax reports coming in the period
from March 1 to June 30, 2024;
3) suspension of the acceptance of security for the fulfillment of a tax obligation not fulfilled on time and measures of compulsory collection of tax debts;
4) extension of the deadline for the execution of notifications on the elimination of violations identified by the state revenue authorities based on the results of desk control, occurring in the period from March 1
until June 30, 2024;
5) suspension of tax audits (complex, thematic, counter, time-lapse surveys), while the period of suspension is not included in the terms of verification and limitation period; it also provides for the suspension and appointment of new tax audits in respect of affected persons:
6) cancellation of the accrual of penalties for tax obligations not fulfilled on time for the period from March 1, 2024 to July 1, 2024.
The order was put into effect from the date of the first official publication and applies to legal relations that have arisen since March 1, 2024.