Unofficial translation
Footnote. The table of contents is excluded by the Law of the Republic of Kazakhstan dated 24.06. 2021 No. 53-VII (shall be enforced ten calendar days after the day of its first official publication).
Footnote. Throughout the text, the words "agreements on the settlement of insolvency", "procedures for resolving insolvency", "agreement on the settlement of insolvency" are replaced respectively by the words "agreements on debt restructuring", "debt restructuring procedures", "agreement on debt restructuring" in accordance with the Law of the Republic of Kazakhstan dated December 27, 2019 No. 290-VІ (shall be enforced upon expiry of ten calendar days after the day of its first official publication).
the words “oralman” and “oralmans” are replaced by the words “kandas” and “kandases”, respectively, in accordance with the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021).
This Code establishes basic principles of taxation, regulates the government-directed imposition, introduction, change, abolition of taxes, procedure for calculation and payment of taxes and other obligatory payments to the budget, as well as relations pertaining to the fulfillment of tax obligations.