of April 4, 2011 No. HK-21-57/3790
According to part one of Item 11 of article 141 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code) again arisen legal entity as a result of reorganization by separation or allocation estimates advance payments on the corporate income tax in tax period in which such reorganization is performed, and also during two subsequent tax periods if the legal entity reorganized by separation or allocation estimated advance payments on the corporate income tax in tax period in which such reorganization is performed.
At the same time by item 4 of the above-stated Article it is determined that calculation of the amount of advance payments for the corporate income tax which is subject to payment for the period before delivery of the declaration on the corporate income tax for the previous tax period is represented for the first quarter of accounting tax period no later than January 20 of accounting tax period in tax authority in the location of the taxpayer.
The amount of advance payments on the corporate income tax which is subject to payment for the period before delivery of the declaration on the corporate income tax for the previous tax period is estimated in the amount of one fourth from the total amount of advance payments estimated in calculations of the amounts of advance payments for the previous tax period.
According to Item 5 of article 141 of the Tax Code calculation of the amount of advance payments for the corporate income tax which is subject to payment for the period after delivery of the declaration on the corporate income tax for the previous tax period is represented the taxpayer within twenty calendar days from the date of its delivery for the second, third, fourth quarters of accounting tax period.
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