Code of the Republic of Kazakhstan dated December 10, 2008 № 99-IV «On taxes and other obligatory payments to the budget (Tax Code)» (has been amended by the 2013)
Документ показан в сокращенном демонстрационном режиме! Стоимость документа 150 тенге
Получить полный доступ к документу
  • Корреспонденты на фрагмент
  • Поставить закладку
  • Посмотреть закладки
  • Добавить комментарий
  • Судебные решения

Code of the Republic of Kazakhstan dated December 10, 2008 № 99-IV
On taxes and other obligatory payments to the budget (Tax Code)
(has been amended by the 2013)

 

1. GENERAL PART

Section 1. General provisions


Chapter 1. BASIC PROVISIONS

 

Article 1. Relations regulated by this Code

This Code regulates relations on the establishment, introduction and manner of calculation and payment of taxes and other obligatory payments into the budget, as well as relations between the State and the taxpayer (tax agent), connected with the fulfillment of tax obligations.

 

Article 2. Tax legislation of the Republic of Kazakhstan

1. The tax legislation of the Republic of Kazakhstan is based on the Constitution of the Republic of Kazakhstan and consists of this Code and regulations, introduction of which is provided for by this Code.

2. No one may be obliged to pay taxes or other obligatory payments into the budget that are not provided for by this Code.

3. Taxes or other obligatory payments into the budget are established, introduced, amended and repealed in the manner and on the conditions, established by this Code.

4. In the case of a contradiction between this Code and other legislation of the Republic of Kazakhstan, the provisions of this Code apply in relation to taxation. It is prohibited to include laws which regulate tax affairs into non-tax legislation except where provided for by this Code.

5. If an international treaty, which has been ratified by the Republic of Kazakhstan, establishes provisions other than those established in this Code, the provisions of the treaty shall be applied.

 

Article 3. Operation of the tax legislation of the Republic of Kazakhstan

1. The tax legislation of the Republic of Kazakhstan operates throughout the whole territory of the Republic and applies to individuals, legal entities and their structural subdivisions.

2. Legislative Acts of the Republic of Kazakhstan, making amendments and additions to this Code, except for amendments and additions relating to tax administration, details of establishing tax reporting, as well as improvement of taxpayers’ (tax agents’) position, may be adopted no later than November 1 of the current year and shall come into force no earlier than January 1 of the year following the year of their adoption.

 

Article 4. Taxation principles in the Republic of Kazakhstan

1. The tax legislation of the Republic of Kazakhstan is based on taxation principles. These principles are: the principle of the obligatory nature, certainty, and fairness of taxation, the unity of the tax system and the transparency of the tax legislation of the Republic of Kazakhstan.

;