STATE REVENUE COMMITTEE

OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

Press Release

How to extend the deadline for submitting tax reporting

If a taxpayer submits tax reporting in an electronic form, he has the possibility to extend the deadline for submitting tax reporting.

The deadlines for the submission of tax reporting on indirect taxes when importing goods into the territory of the Republic of Kazakhstan from the territory of the Eurasian Economic Union member states cannot be extended.

To extend the deadline for the submission of tax reporting, the taxpayer sends a notification to the state revenue authority at the place of registration.

Such a notice can also be sent through the State Corporation “Government for Citizens”.

The notice is sent on paper or in an electronic form before the deadline for the submission of tax reporting.

The deadline for submitting tax reporting can be extended:

- up to thirty calendar days for CIT and PIT Declarations;

- up to fifteen calendar days for declarations and calculations for other types of taxes, payments to the budget, social payments.

- up to thirty calendar days for declarations on other types of taxes, payments to the budget, social payments for taxpayers who have a low level of risk in the risk management system.

Extending the deadline for the submission of tax reporting does not apply to the calculation of the amounts of advance payments of Corporate Income Tax.

It should be noted that the extending does not change the deadline for the payment of taxes, payments to the budget and social payments.

The deadline for submission of tax reporting is not extended to a taxpayer who has a high level of risk in the risk management system, except for an individual entrepreneur applying special tax regimes.

We remind you that tax authorities analyze tax reporting data submitted by taxpayers, information received from authorized state bodies, local executive bodies, authorized persons, as well as other documents and information about taxpayer’s activities.

Based on the results of such analysis, from January 1, 2019 all taxpayers are categorized by classifying their activities as of low, medium or high risk and differentiated application of tax administration measures is introduced.

The information what degree of risk is assigned to a taxpayer according to the results of the risk management system will be determined twice a year and sent to taxpayers from January 1, 2019 in the “Taxpayer’s Cabinet” Web Application, and from July 1, 2019 this information will be available on the official website of the SRC MF RK.

Press Service

of the State Revenue Committee MF RK

(Zhenis Ave, 11)