In accordance with paragraph 1 of Article 424 of the Code of the Republic of Kazakhstan" on taxes and other mandatory payments to the budget " (tax code), a Value-Added Tax Payer is obliged to submit a declaration of value-added tax to the tax authority at its location for each tax period no later than the 15th day of the second month after the reporting tax period.
In accordance with paragraph 4 of Article 69 and Article 114, measures are taken for timely submission of tax reports and non-submission of tax reports to taxpayers within the time limits established by the tax legislation of the Republic of Kazakhstan.
In accordance with subitem 5) of Item 2) of Article 114, the deadline for sending a notification of non-submission of tax reports on Value Added Tax is sent no later than ten working days from the deadline for submission established by this code.
Failure to submit tax reports on time entails administrative liability.