Code of the Republic of Kazakhstan
«On taxes and other obligatory payments to the budget (Tax Code)»
(25 December, 2017 № 120-VI, has been amended by the 2024)
Footnote. The table of contents is excluded by the Law of the Republic of Kazakhstan dated 24.06. 2021 № 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 № 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 № 382-VI (effective from 01.01.2021);
words «disabled», «disabled child», «disabled person», «disabled persons» shall be replaced respectively by the words «persons with disability», «child with disability», «person with disability;
the words «Group I, II», «Group I or II», «Group I, II or III» shall be replaced respectively by the words» of the first, second group», «of the first or second group», «of the first, second or third group»; pursuant to the Law of the Republic of Kazakhstan dated 11.07.2022 № 135-VII (shall be enforced from 01.07.2022).
the words «on pension provision, on compulsory social insurance», «by laws of the Republic of Kazakhstan «On compulsory social insurance», «On pension provision in the Republic of Kazakhstan» and «On compulsory social health insurance», « by laws of the Republic of Kazakhstan «On compulsory social insurance» and «On pension provision in the Republic of Kazakhstan», «On compulsory social health insurance», «legislation of the Republic of Kazakhstan on pension provision», «legislation of the Republic of Kazakhstan on compulsory social insurance», «laws of the Republic of Kazakhstan «On pension provision in the Republic of Kazakhstan», «On compulsory social insurance» and «On compulsory social health insurance», «laws of the Republic of Kazakhstan «On pension provision in the Republic of Kazakhstan», «On compulsory social insurance», «On compulsory social health insurance», «Law of the Republic of Kazakhstan «On pension provision in the Republic of Kazakhstan», «The Law of the Republic of Kazakhstan «On Compulsory Social Insurance» shall be replaced, respectively, with the words «on social protection», «The Social Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan «On Compulsory Social Health Insurance», «The Social Code of the Republic of Kazakhstan and the Law of the Republic Kazakhstan «On compulsory social health insurance», «legislation of the Republic of Kazakhstan on social protection», «legislation of the Republic of Kazakhstan on social protection», «Social Code of the Republic of Kazakhstan and Law of the Republic of Kazakhstan «On compulsory social health insurance», «Social Code of the Republic of Kazakhstan and Law of the Republic of Kazakhstan «On Compulsory Social Health Insurance», «Social Code of the Republic of Kazakhstan», «Social Code of the Republic of Kazakhstan»; in accordance with the Law of the Republic of Kazakhstan dated 12.12.2023 № 45-VIII (effective from 01.07.2023).
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.