LAW OF THE REPUBLIC OF KAZAKHSTAN

of March 20, 2023 No. 213-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):

Article 24 to add 1) with subitem 16-1) of the following content:

"16-1) to represent on the taxpayers exercising the creditor's rights concerning the right (requirement) for the agreement of bank loan yielded to him within the trust management agreement signed with the collection agency, data in tax authority in the location of the specified taxpayers no later than the 25th following quarter in the form established by authorized body in coordination with authorized body on regulation, control and supervision of the financial market and the financial organizations;";

Item 10 of Article 26 to state 2) in the following edition:

"10. The authorized body on regulation, control and supervision of the financial market and the financial organizations shall represent no later than the 25th following quarter to authorized body of the data under the agreements containing conditions of transition of the right (requirement) concerning the taxpayer performing collection activities in the form established by authorized body in coordination with authorized body on regulation, control and supervision of the financial market and the financial organizations.";

Item 1 of Article 28 to state 3) in the following edition:

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