The Committee on State Revenues has prepared an order regarding the regulation of tax administration for individuals affected by floods in the regions of the Republic of Kazakhstan. According to the document, for taxpayers included by local executive bodies in the lists of flood victims:
- Deadline extensions until July 1, 2024 for all taxes, mandatory payments to the budget, and social contributions due between March 1 and June 30, 2024 will be provided.
- Deadlines for tax reporting due between March 1 and June 30, 2024 will be postponed to July 1, 2024.
- Suspension until July 1, 2024 of enforcement measures for unfulfilled tax obligations and forced collection of tax arrears.
- Extension until July 1, 2024 for rectifying violations identified by revenue authorities during chamber control between March 1 and June 30, 2024.
- Suspension until July 1, 2024 of tax audits (comprehensive, thematic, ad hoc, and time-limited inspections) and the running of time limits for tax audits by revenue authorities.
The period of suspension is not included in the audit period or statute of limitations. The order applies to legal relationships arising from March 1, 2024. The document is available on the "Open NPA" website until April 29. Earlier, we reported that the chief state sanitary doctor of Kazakhstan signed a resolution on strengthening sanitary and preventive measures during the flood period.
