The Department of State Revenue for the city of Kostanay informs that in accordance with Article 208 of the Tax Code of the Republic of Kazakhstan, a tax application and tax reports are submitted to the tax authorities in accordance with the procedure and terms established by this Code. If the taxpayer (tax agent) belongs to the categories for which the authorized body has established different forms of tax reporting, then in this case the tax reporting is submitted according to the forms provided for each category to which the taxpayer (tax agent) belongs. Unless otherwise provided for in this article, the tax application and tax reports shall be submitted to the appropriate tax authorities at the discretion of the relevant tax authorities.:
1) in the form of an appearance - on paper, including through the State Corporation "Government for Citizens" (with the exception of tax reporting on value added tax);
2) by registered mail with a notification - on paper;
3) in an electronic form that allows computer processing of information.
In accordance with paragraph 3 of Article 38 of the Tax Code, a taxpayer (tax agent) has the right to fulfill a tax obligation ahead of schedule.
Unless otherwise provided by this Code, the tax obligation to submit tax reports is fulfilled by the taxpayer (tax agent) at the end of the tax period.
Other cases include the following: suspension (extension, resumption) of the submission of tax reports; submission of liquidation tax reports in the event of a decision on liquidation or termination of activities.
Department of State Revenue for the city of Kostanay