The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, in connection with emerging issues regarding the submission by taxpayers of calculations in the form 101.04, informs that the current tax legislation does not provide for the exemption of taxpayers from submitting tax reports in the form 101.04. in the absence of payment of income to non-residents.
At the same time, recognizing the fact that this issue has caused a wide public outcry and taking into account that the submission of these reports will entail an additional burden on both entrepreneurs and the work of information systems of tax authorities, the Committee is taking measures to amend Tax Code, in terms of excluding the obligation to submit a calculation under f. 101.04 in the absence of payment of income to non-residents.
Office of state
revenues in Beimbet Mailin district