of June 23, 2014 No. NK-15/5184-I
Tax departments on areas,
to the cities of Almaty and Astana
The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (further - the Tax Committee) present, reports the following.
According to Item 2 of article 185 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) deputies of Parliament of the Republic of Kazakhstan, judges, and also physical persons to whom the obligation on submission of the declaration according to the Constitutional law of the Republic of Kazakhstan "About elections in the Republic of Kazakhstan" is assigned the Penitentiary code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan "About fight against corruption", represent the declaration on the income and the property which is the taxation object and being both in the territory of the Republic of Kazakhstan and beyond its limits.
According to article 186 of the Tax Code the declaration on the individual income tax is submitted in tax authority in the location (residence) no later than March 31 of the year following accounting tax period.
Procedure and terms of carrying out cameral control predusmotrenstaty 586 Tax codes.
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