The Committee on State Revenues has prepared an order regarding the establishment of a different procedure for regulating tax administration for individuals affected by floods in the regions of the Republic of Kazakhstan.
According to the document, for taxpayers included in the lists of flood victims by local executive bodies:
- Extension until July 1, 2024, for payment deadlines for all taxes and other mandatory payments to the budget, as well as social payments due between March 1 and June 30, 2024;
- Postponement of tax reporting deadlines due between March 1 and June 30, 2024, to July 1, 2024;
- Suspension until July 1, 2024, of the enforcement of unfulfilled tax obligations and enforcement measures for tax arrears;
- Extension until July 1, 2024, for rectifying violations notified by revenue authorities following documentary inspections conducted between March 1 and June 30, 2024;
- Suspension until July 1, 2024, of:
- The initiation of tax audits (comprehensive, thematic, ad hoc, and scheduled inspections);
- The timeframes for conducting tax audits by revenue authorities.
The suspension period is not included in the audit duration and statute of limitations.
The order applies to legal relationships arising from March 1, 2024. The document is available on the "Open Regulatory Legal Acts" website until April 29.
Earlier, it was reported that the Chief State Sanitary Doctor of Kazakhstan signed a resolution on strengthening sanitary and preventive measures during the flood period.
