THE STATE REVENUE COMMITTEE OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN PRESS RELEASE On submission of tax reporting form 101.04

When it comes to emerging issues regarding the submission of calculation in the form 101.04 by taxpayers, the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan informs that the current tax legislation does not provide for the exemption of taxpayers from the submission of tax reporting form 101.04 in the absence of payment of income to non-residents.

At the same time, while recognizing  that the issue has provoked a wide public response and taking into account that the submission of these reports will give rise to additional burden on both the business owners and the work of information systems of tax authorities, the Committee takes measures to amend the Tax Code in the part regarding the exclusion of obligation to submit a calculation in the form 101.04 in the absence of income payments to non-residents.