Procedure for suspending the submission of tax reports. Extension of the submission of tax returns
If a decision is made to suspend or resume activities, or extend the period for suspending the submission of tax reporting, the taxpayer (tax agent) at the place of registration of the activity submits a tax application to the state revenue authority.
The total period of suspension of the submission of tax reporting, taking into account its extension, should not exceed the statute of limitations established by Article 48 of the Tax Code, that is, three years.
If a decision is made to resume activities, a tax application is submitted before the end of the period of suspension of activities.
The state revenue authority, within one working day from the date of receipt of the tax application, is obliged to suspend (extend, resume) the submission of tax reporting or refuse to suspend the submission of tax reporting.
Refusal to suspend the submission of tax reporting is permitted if the taxpayer (tax agent) has:
1) tax debt, debt for social payments as of the date of filing the application;
2) the fact of failure to submit:
- tax reporting taking into account the limitation period;
- tax application for registration accounting for value added tax;
3) the fact that the tax authority has recognized it as inactive;
4) unfulfilled notifications sent by tax authorities.
Extension of the submission of tax returns
It is possible to extend the deadline for submission of tax returns if they are submitted electronically. For this purpose it is necessary to send a notification to the state revenue authority at the place of registration on paper or electronically.
According to Article 212 of the Tax Code of the RK, taxpayers have the right to extend the deadline for submission of tax reporting, provided that it is submitted in electronic form, except for the statement of importation of goods and payment of indirect taxes.
Notification can also be sent electronically through the "Cabinet of the taxpayer" or the portal of "e-government".
The deadline for submitting tax returns, except for the calculation of amounts of advance payments of corporate income tax, is extended for a period of:
not more than thirty calendar days from the deadline set for the submission of a corporate income tax return or individual income tax return;
not more than fifteen calendar days from the deadline established for submission of declaration and (or) calculation for other types of taxes, payments to the budget, social payments;
not more than thirty calendar days from the deadline established for submission of 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.
The extension does not change the deadline for payment of taxes, payments to the budget and social payments.
Withdrawal of tax returns
Log in to the taxpayer's office
In tax applications, search for "Withdrawal of tax returns"
Enter the FNO code, type of report, tax reporting period and its registration number
Specify the code of the tax authority from which you want to revoke the report
If you need to see in the cabinet the registration number, etc. in the report being withdrawn, click on the "Save in NP Cabinet" button above the statement
Department of State Bodies for the district of Beimbet Mailin