It is possible to extend the deadline for submitting tax reports if they are submitted electronically. To do this, it is necessary to send a notification to the state revenue authority at the place of registration on paper or electronically. This was reported in the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.
In connection with the state of emergency imposed in the Republic of Kazakhstan from January 5 to January 19, 2022, in accordance with the Decree of the Head of State dated January 5, 2022 No. 732 "On the introduction of a state of emergency", access to the worldwide computer network Internet is restricted.
In this regard, the possibility of providing tax reporting in electronic form is limited.
The State Revenue Committee recalled that, according to article 212 of the Tax Code, taxpayers have the right to extend the deadline for submitting tax reports, provided that they are submitted in electronic form, with the exception of an application for the import of goods and payment of indirect taxes.
To extend the deadline for submitting tax reports, it is necessary to send a notification to the state revenue authority at the place of registration or to the State Corporation "Government for Citizens" in the form established by the authorized body on paper or in electronic form before the expiration of the deadline established by the Tax Code for submitting tax reports.
The notification can be sent in electronic form via
the web application of the State Revenue Committee "Taxpayer's Cabinet", the portal of "electronic government" (egov.kz ).
The deadline for submitting tax reports, with the exception of calculating the amounts of advance payments for corporate income tax, is extended for the period:
- no more than thirty calendar days from the deadline set for submitting a corporate income tax or individual income tax declaration;
- no more than fifteen calendar days from the deadline set for the submission of the declaration and (or) calculation of other types of taxes, payments to the budget, social payments;
- no more than thirty calendar days from the deadline set for submitting a declaration on other types of taxes, payments to the budget, social payments for taxpayers with a low level of risk under the risk management system.
Accordingly, according to forms 101.01 and 328.00, which must be submitted in January, the deadlines for submitting tax reports are not extended.
The deadline for submitting tax reports is not extended in respect of a taxpayer who has a high level of risk under the risk management system, with the exception of sole proprietors applying special tax regimes.
Accordingly, legal entities, as well as sole proprietors, who have a high level of risk under the risk management system, the deadlines for submitting tax reports are not extended according to the generally established procedure.
For example, the deadline for submitting tax reports on form 200.00 "Declaration on individual income tax and social tax" for the 4th quarter of 2021 expires on 02/15/2022.
In this example, the deadline for submitting the declaration on form 200.00 is extended for a period of no more than 15 calendar days from the deadline set for submitting the declaration - if the degree of risk:
- average - for all categories of taxpayers;
- high - for sole proprietors applying special tax regimes.
Therefore, if the deadline for submitting the declaration is extended, the declaration must be submitted no later than March 2, 2022.
At the same time, if the degree of risk is low, then the deadline for submitting the declaration can be extended for a period of no more than 30 calendar days, i.e. extended taxpayers need to submit no later than March 17, 2022.
The second example, the deadline for submitting a simplified declaration on form 910.00 for the second half of 2021 expires on 02/15/2022. The deadline for submitting the declaration is extended similarly in the form 200.00.