Tax Code of the Republic of Kazakhstan, Dated 12 June 2001
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TAX CODE OF THE REPUBLIC OF KAZAKHSTAN June 12, 2001 Table of Contents PART I. GENERAL ....................................................................................................... 20 SECTION 1. GENERAL PROVISIONS ......................................................................... 20 CHAPTER 1. General Provisions ................................................................................. 20 Article 1. Relations regulated by the Tax Code ........................................................ 20 Article 2. Tax legislation of the Republic of Kazakhstan ......................................... 20 Article 3. Jurisdiction of tax legislation .................................................................... 20 Article 4. Principles of Taxation in the Republic of Kazakhstan ............................. 20 Article 5. The Principle of Obligation of Taxation ................................................... 20 Article 6. The Principle of Certainty of Taxation ..................................................... 21 Article 7. Equity Principle of Taxation ..................................................................... 21 Article 8. The Unity Principle of Tax System .......................................................... 21 Article 9. The Publicity Principle of Tax Legislation ............................................... 21 Article 10. Definitions ......................................................................................... 21 CHAPTER 2. Rights and obligations of a taxpayer and a tax agent. Representation in tax relations ................................................................................................................... 24 Article 11. Taxpayer’s rights .................................................................................... 24 Article 12. Taxpayers’ obligations ............................................................................ 24 Article 13. Rights and Obligations of Tax Agent ..................................................... 24 Article 14. Representation in tax Relations, Regulated by this Code ....................... 25 CHAPTER 3. Tax authorities. Customs bodies. Cooperation of tax authorities with other state bodies. .......................................................................................................... 25 Article 15. Organization and Duties of Tax Service ................................................. 25 Article 16. Rights of Tax Bodies .............................................................................. 25 Article 17. Obligations of Tax Bodies ...................................................................... 26 Article 18. Conflict of Interests ................................................................................ 27 Article 19. Powers of Customs Bodies on Tax Collection ....................................... 27 Article 20. Powers of Authorized Bodies ................................................................. 27 Article 21. Powers of Local Executive Bodies ......................................................... 27 Article 22. Interaction of Tax Bodies with Other State Bodies ................................ 28 Article 23. Legal and Social Protection of Tax Officials .......................................... 28 SECTION 2. TAX OBLIGATIONS ................................................................................. 29 CHAPTER 4. General Provisions ................................................................................ 29 Article 24. Tax Obligations ....................................................................................... 29 Article 25. Objects of Taxation and Objects Related to Taxation ............................ 29 Article 26. Tax Base ................................................................................................. 29 Article 27. Tax Rate .................................................................................................. 29 Article 28. Tax Period ............................................................................................... 29 CHAPTER 5. Fulfillment Of Tax Obligations ............................................................. 29 Article 29. Fulfillment of Tax Obligations ............................................................... 29 Article 30. Computation of Taxes and Other Mandatory Payments to the Revenue When Fulfilling Tax Obligations .............................................................................. 30 1 Article 31. Notice of Assessment of the Tax Bodies ................................................ 30 Article 32. Due Dates for Fulfillment of Tax Obligations ........................................ 31 Article 33. Procedure for Repayment by Taxpayer of Tax Arrears .......................... 31 Article 34. Fulfillment of Tax Obligations of a Legal Entity Being Liquidated ...... 32 Article 35. Fulfillment of Tax Obligations upon Reorganization of Legal Entity .... 32 Article 36. Repayment of Tax Arrears of the Deceased Individual .......................... 32 Article 37. Fulfillment of Tax Obligations of Individuals Recognized by Court as Missing ...................................................................................................................... 32 Article 38. Periods of Limitation for Tax Obligations .............................................. 33 CHAPTER 6. Crediting And Refunding Of Overpaid Taxes And Other Mandatory Payments To The Revenue When Making Settlements With The Budget On Fulfillment Of Tax Obligations .................................................................................... 33 Article 39. Overpaid Tax Credit When Making Settlements with the Budget on Fulfillment of Tax Obligations ................................................................................. 33 Article 40. Refund of Overpaid Tax and Other Mandatory Payments When Fulfilling Tax Obligations......................................................................................... 33 CHAPTER 7. Change Of Due Dates For Payment Of Taxes ....................................... 34 Article 41. Definition and General Conditions for Change of Due Dates for Payment of Tax ......................................................................................................... 34 Article 42. The Agency Authorized to Decide to Change Due Dates for Fulfillment of Tax Obligations on Tax Payment ......................................................................... 34 Article 43. Termination of Validity of Decisions on Changing of Due Dates for Payment of Tax ......................................................................................................... 34 Article 44. Procedure for Enforced Collection and Disposal of Pledged Property of Taxpayer ................................................................................................................... 35 CHAPTER 8. Ways For Securing Fulfillment Of Tax Obligations Overdue ............... 35 Article 45. Ways for Securing Payment of Tax Overdue ......................................... 35 Article 46. Interest on Overdue Taxes and Other Mandatory Payments to the Revenue..................................................................................................................... 35 Article 47. Suspension of Expendable Transactions on Bank Accounts of Taxpayer ................................................................................................................................... 36 Article 48. Decision on Lien on Property of Taxpayer against Tax Arrears of a Taxpayer ................................................................................................................... 36 CHAPTER 9. Measures On Enforced Collection Of Tax Arrears ............................... 37 Article 49. Measures on Enforced Collection of Tax Arrears .................................. 37 Article 50. Enforced Collection of Tax Arrears from Bank Accounts ..................... 37 Article 51 . Collection of Tax Arrears from Ready Money of a Taxpayer .............. 38 Article 52. Enforced Collection of Tax Arrears from Accounts of his Debtors ...... 38 Article 53. Enforced Collection of Tax Arrears from Disposal of a Taxpayer’s Property under Lien. ................................................................................................. 39 Article 54. Procedure for Disposal of the taxpayer’s Property Attached against Tax Arrears ............................................................................................................... 39 Article 55. Obligatory Additional Issue of Shares of Taxpayer (Joint Stock Company) .................................................................................................................. 39 Article 56. Recognition of Taxpayer as Bankrupt ................................................... 40 CHAPTER 10. Grounds For Termination Of Tax Obligations .................................... 40 2 Article 57. Termination of Tax Obligations of Individuals ...................................... 40 Article 58. Termination of Tax Obligations of Legal Entities .................................. 40 PART II. SPECIAL ........................................................................................................ 41 SECTION 3. GENERAL PROVISIONS ......................................................................... 41 CHAPTER 11. Types of Taxes And Other Mandatory Payments To The Revenue .... 41 Article 59. General Provisions .................................................................................