LAW OF THE REPUBLIC OF KAZAKHSTAN

of June 24, 2021 No. 53-VII ZRK

About modification and amendments in the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and the Law of the Republic of Kazakhstan "On enforcement of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code)"

Article 1. Make changes and additions to the following legal acts of the Republic of Kazakhstan:

1. In the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code):

Table of contents to exclude 1);

To exclude 2) in Item 2 of Article 13 of the word "on tax on vehicles, the land tax and the property tax of physical persons";

3) in Article 67:

in Item 1:

word in paragraph one of "one of the following documents" to exclude;

add with the subitem 3) of the following content:

"3) consent specified in special mobile application upon transition to special tax regime with its use - in cases, stipulated in Item the 5th this Article.";

in Item 5:

in part one:

in paragraph one of the word "on the basis provided by the subitem 2)" shall be replaced with words "on the bases provided by subitems 2) and 3)";

add with subitem 1-1) of the following content:

"1-1) applying special tax regime with use of special mobile application and not reflecting in such appendix the income within sixty calendar days from the date of the last month for which the individual income tax and social payments are estimated and paid;";

the fourth parts two after words "subitems 1)" to add the paragraph with figures ", 1-1)";

third after words "subitems 1)" to add part with figures ", 1-1)";

Item 1 of Article 79 to add 4) with part two of the following content:

"At the same time the notification specified in part one of this Item can be directed by means of special mobile application.";

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