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Code of the Republic of Kazakhstan
«On taxes and other obligatory payments to the budget (Tax Code)»
(25 December, 2017 № 120-VI, has been amended by the 2024)
Footnote. The table of contents is excluded by the Law of the Republic of Kazakhstan dated 24.06. 2021 № 53-VII (shall be enforced ten calendar days after the day of its first official publication).
Footnote. Throughout the text, the words «agreements on the settlement of insolvency», «procedures for resolving insolvency», «agreement on the settlement of insolvency» are replaced respectively by the words «agreements on debt restructuring», «debt restructuring procedures», «agreement on debt restructuring» in accordance with the Law of the Republic of Kazakhstan dated December 27, 2019 № 290-VІ (shall be enforced upon expiry of ten calendar days after the day of its first official publication).
the words «oralman» and «oralmans» are replaced by the words «kandas» and «kandases», respectively, in accordance with the Law of the Republic of Kazakhstan dated 10.12.2020 № 382-VI (effective from 01.01.2021);
words «disabled», «disabled child», «disabled person», «disabled persons» shall be replaced respectively by the words «persons with disability», «child with disability», «person with disability;
the words «Group I, II», «Group I or II», «Group I, II or III» shall be replaced respectively by the words» of the first, second group», «of the first or second group», «of the first, second or third group»; pursuant to the Law of the Republic of Kazakhstan dated 11.07.2022 № 135-VII (shall be enforced from 01.07.2022).
