State revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, having considered the letter of the Department of state revenue for the city of Nur-Sultan dated November 5, 2019 no.-08-04-14/25269 regarding the limitation period for tax obligations and claims, the following information is provided.
According to paragraph 2 of article 48 of the Code of the Republic of Kazakhstan "on taxes and other mandatory payments" (Tax code), the Statute of limitations is five years. At the same time, from January 1, 2020, article 48 of the Tax code is valid in a new version, according to which the Statute of limitations will be three years.
The effect of a normative legal act does not apply to relations that arose before its entry into force (paragraph 1 of article 43 of the Law of the Republic of Kazakhstan "on legal acts").
In this regard, in order to avoid different interpretations of this norm, the draft Law of the Republic of Kazakhstan "on amendments and additions to certain legislative acts of the Republic of Kazakhstan on taxation and improvement of the investment climate" provides for appropriate amendments.
According to these amendments, the limitation period for tax liabilities and claims arising before January 1, 2020 is 5 years.
Thus, the amendments to article 48 of the Tax code regulate tax liabilities and claims that arose after January 1, 2020.
At the same time, along with tax obligations, a taxpayer has the right to make changes and additions to tax reports, revoke tax reports, demand offset and (or) refund of taxes and payments to the budget, penalties (sub-paragraph 2) and 3) of paragraph 1 of article 48 of the Tax code).
Thus, the Statute of limitations will be five years for claims of a taxpayer (set-off, refund of taxes and payments to the budget, penalties, revocation of tax reports, etc.) that arose before January 1, 2020.
Taking into account the above, for tax obligations arising before January 1, 2020, the limitation period will be 5 years, respectively, the state revenue authorities have the right in 2020 to calculate, charge or revise the calculated, accrued amount of taxes and payments to the budget for tax periods within a five-year period, taking into account the provisions of article 48 of the Tax code governing the extension and/or suspension of the limitation period.