Due to the receipt of numerous inquiries from taxpayers, the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan commented on the postponement of the deadline for the fulfillment of tax obligations on vehicles by legal entities.

In accordance with paragraph 1 of Article 494 and paragraph 1 of Article 496 of the Tax Code, legal entities make current payments and submit the calculation of current payments for vehicle tax to the tax authorities at the place of registration of taxable objects  no later than July 5 of the tax period.

At the same time, according to the provisions of paragraph 2 of Article 38 of the Tax Code, if the last day of the deadline for fulfilling a tax obligation falls on a non-working day, the deadline expires at the end of the next working day. 

"Thus, in 2021, taking into account the holiday - July 6 and the postponement of the weekend to July 5, the deadline for the fulfillment of tax obligations for the payment of current payments and the submission of the calculation of current payments for vehicle tax expires at the end of the next working day, i.e. July 7,"-  the SRC concluded.

Work is underway to update the information systems of the SRC of the Ministry of Finance of the Republic of Kazakhstan in terms of changing the tax payment deadline for July 7.