ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of January 18, 2019 No. 4

About approval of Rules of payment, distribution and transfer of single cumulative payment in the form of the individual income tax and social payments, and also their return

According to item 4 of article 775 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" the Government of the Republic of Kazakhstan DECIDES: (Tax code)

1. Approve the enclosed Rules of payment, distribution and transfer of single cumulative payment in the form of the individual income tax and social payments, and also their return.

2. This resolution becomes effective from the date of its first official publication, but not earlier than January 1, 2019, and is effective till January 1, 2024.

Approved by the Order of the Government of the Republic of Kazakhstan of January 18, 2019 No. 4

Rules of payment, distribution and transfer of single cumulative payment in the form of the individual income tax and social payments, and also their return

Chapter 1. General provisions

1. These rules of payment, distribution and transfer of single cumulative payment in the form of the individual income tax and social payments, and also their return (further - Rules) are developed according to item 4 of article 775 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) (further - the Code) and determine payment procedure, distributions and transfers of single cumulative payment in the form of the individual income tax and social payments, and also their return.

2. In these rules the following basic concepts are used:

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