Опубликованный пакет / CLIR

`kz.corpus.incometax`

v0.1.0

Кодекс Республики Казахстан «О налогах и других обязательных платежах в бюджет (Налоговый кодекс)»

Пломба §208sha256:3d47364dc5720df63d164468317851bbb575eff577bffd43dc2f7d4bf4dd2ef5

Подключить / law.toml

[dependencies]
kz.corpus.incometax = "0.1.0"

Получить канонические байты

curl -O /blobs/3d47364dc5720df63d164468317851bbb575eff577bffd43dc2f7d4bf4dd2ef5.lawir.json

Кодекс Республики Казахстан «О налогах и других обязательных платежах в бюджет (Налоговый кодекс)»

Редакция	Язык	События §31	Материализация
Налоговый кодекс 2017 года, последняя консолидированная редакция портала перед утратой силы	ru-KZ	adopted · 2017-12-25 in_force · 2018-01-01 repealed · 2026-01-01	PINNED_UNOFFICIAL_COPY

Ревизий внутри одного языка нет: у каждой языковой редакции этой работы единственная версия, сравнивать не с чем.

Кодекс Республики Казахстан «О налогах и обязательных платежах в бюджет (Налоговый кодекс)»

Редакция	Язык	События §31	Материализация
Налоговый кодекс 2025 года, консолидированная редакция портала на 29 августа 2026 года	ru-KZ	adopted · 2025-07-18 in_force · 2026-01-01	PINNED_UNOFFICIAL_COPY

Замена акта: 2025-12-31 → 2026-01-01

Это НЕ ревизия: работы TAX_CODE_2017 и TAX_CODE_2025 — разные акты, ребра revision §29/§32 между ними нет. Разница получена проекцией применимости §31 на две даты и семантическим diff §215 полученных срезов.

вошло в силу 875вышло из силы 6якорей вне датировки: 0

Вышло из силы 2026-01-01	Вошло в силу 2026-01-01
ApplicableMrp2025 rule article/346	AbsoluteTaxRateHasStatutoryForm rule article/60
EmployeeIncome2017 rule article/322	AccountingDocumentationComposedAndStored rule article/206
IncomeTax2017 rule article/320, article/353, article/357	ActivityDeregistrationApplies rule article/105
SocialPaymentDeduction2017 rule article/342, article/345-1	ActivityRegistrationApplies rule article/104
TaxableIncome2017AboveReliefThreshold rule article/342, article/356	ActualMethodContractIncomeRecognized rule article/295
TaxableIncome2017WithinReliefThreshold rule article/356	AdditionalTaxReportIsDue rule article/116
	AdditionalValueAddedInvoiceIssued rule article/500
	AdditionalValueAddedTaxCredited rule article/490
	AdjustedValueAddedTaxCreditDetermined rule article/486
	AdvancePaymentPayerRecognized rule article/348
	AdvocateOfficeValueAddedInvoiceIssued rule article/497
	AgentGoodsWorksServicesIncomeTaxable rule article/427
	AgentGratuitousPropertyIncomeDetermined rule article/428
	AgentIndividualIncomeAndSocialTaxDeclarationDue rule article/445
	AgentIndividualIncomeTaxPeriodDetermined rule article/444
	AgentIndividualSettlementCertificateDue rule article/446
	AgentSocialPaymentTaxDeductionApplied rule article/438
	AgentTaxDeductionApplied rule article/437
	AgriculturalLandTaxRateDetermined rule article/576
	AlternativeSubsoilUseTaxCalculated rule article/813
	AlternativeSubsoilUseTaxDeclarationDetermined rule article/817
	AlternativeSubsoilUseTaxGeneralDetermined rule article/812
	AlternativeSubsoilUseTaxPaymentDeadlineDetermined rule article/816
	AlternativeSubsoilUseTaxPeriodDetermined rule article/815
	AlternativeSubsoilUseTaxRateDetermined rule article/814
	AnnualGrossIncomeRecognized rule article/237
	AnnualGrossIncomeReduced rule article/255
	AnnualIndividualIncomeDetermined rule article/371
	AppealThematicAuditAssigned rule article/198
	ApplicableMrp2026 rule article/403
	ApprovedLiquidationBalanceRequiresReporting rule article/75
	AssetsAndLiabilitiesDeclarationContentDetermined rule article/423
	AssetsAndLiabilitiesDeclarationDeadlineDetermined rule article/424
	AssetsAndLiabilitiesDeclarationDue rule article/422
	AssignedClaimIncomeRecognized rule article/243
	AstanaHubIpLossCarriedForward rule article/343
	AstanaHubParticipantTaxationDetermined rule article/738
	AttestingWitnessParticipates rule article/182
	AuthorityActivityControlPerformed rule article/178
	AutomatedControlPerformed rule article/139
	AutomatedControlProcedurePerformed rule article/140
	BankAcceptanceExecutesTaxPayment rule article/62
	BaseAssetDeliveryTaxAccounted rule article/293
	BoardTravelCompensationDeducted rule article/261
	BorderSpecialEconomicZoneValueAddedTurnoverZeroRated rule article/471
	BudgetPaymentWithholdingIncomeReduced rule article/432
	BusinessLossCarriedForward rule article/339
	BusinessTripCompensationDeducted rule article/260
	CameraDiscrepancyInformationalNoticeDue rule article/82
	CashDepositExecutesTaxPayment rule article/62
	CashRegisterGeneralRulesApply rule article/110
	CashRegisterUseApplies rule article/111
	CfcCorporateIncomeTaxCredited rule article/414
	CfcDoubleTaxationEliminated rule article/398
	CfcIndividualIncomeTaxed rule article/399
	CfcParticipationStatementFiled rule article/336
	CfcTaxExempted rule article/334
	CfcTaxRuleApplied rule article/333
	CfcTaxableProfitRecognized rule article/335
	Chapter33DutiesHaveFiveYearTaxLimitation rule article/65
	CitSeparateAllocationApplied rule article/211
	CitizenshipStateDutyExemptionDetermined rule article/669
	ClaimAssignmentIncomeTaxable rule article/391
	ClaimAssignmentIncomeTransitionalRuleDetermined rule article/843
	CleanCessationAllowsDeregistration rule article/76
	CommissionValueAddedInvoiceIssued rule article/495
	CommonMineralWaterMudTaxObjectDetermined rule article/785
	CommonMineralWaterMudTaxRateDetermined rule article/786
	ComparativeControlPerformed rule article/141
	ComparativeControlProcedurePerformed rule article/142
	CompensationIncomeRecognized rule article/245
	CompletionMethodContractIncomeRecognized rule article/296
	ComplexHydrocarbonProjectTaxationDetermined rule article/742
	ComplexOnshoreGasProjectTaxationDetermined rule article/743
	ComplexProjectSubsoilTaxObligationDetermined rule article/756
	ComprehensiveTaxAuditConducted rule article/155
	ConsularFeeExemptionDetermined rule article/677
	ConsularFeeGeneralDetermined rule article/673
	ConsularFeeObjectDetermined rule article/675
	ConsularFeePayerRecognized rule article/674
	ConsularFeePaymentDetermined rule article/678
	ConsularFeeRateDetermined rule article/676
	ContinuingContractBalanceTransferred rule article/308
	ContractAssetAndLossTransferred rule article/309
	ContractCorporateIncomeTaxDetermined rule article/805
	ContractEndPreproductionDeducted rule article/311
	ControlledForeignCompanyRecognized rule article/332
	CorporateIncomeTaxCalculated rule article/345
	CorporateIncomeTaxDeclarationDue rule article/359
	CorporateIncomeTaxObjectRecognized rule article/235
	CorporateIncomeTaxPeriodDetermined rule article/358
	CorporateIncomeTaxRateApplied rule article/357
	CorporateIncomeTaxpayerRecognized rule article/233
	CorporateTaxPaymentDue rule article/347
	CorrectedValueAddedInvoiceIssued rule article/499
	CounterTaxAuditConducted rule article/157
	CourtStateDutyExemptionDetermined rule article/668
	CourtStateDutyRateDetermined rule article/665
	DeadlineStartsOnDayAfterTrigger rule article/64
	DeathTerminatesPersonObligation rule article/79
	DebtGroundSuspendsSpending rule article/86
	DebtorAccountDebtRecovered rule article/186
	DeclaredSharesForcedIssueApplied rule article/188
	DeductionAdjusted rule article/288
	DependentAgentPermanentEstablishmentFormed rule article/229
	DepositaryReceiptDividendAgentObligationApplied rule article/442
	DepositaryReceiptDividendTaxTreatmentApplied rule article/354
	DepreciationDeducted rule article/280
	DerivativeFinancialInstrumentClassified rule article/289
	DerivativeIncomeRecognized rule article/290
	DerivativeInstrumentCapitalGainTaxable rule article/388
	DerivativeInstrumentLossCarriedForward rule article/342
	DeskControlPerformed rule article/136
	DeskControlResultApplies rule article/137
	DigitalAssetCapitalGainRecognized rule article/326
	DigitalAssetPropertyCapitalGainTaxable rule article/389
	DigitalMiningIncomeRecognized rule article/325
	DigitalMiningPaymentCalculated rule article/661
	DigitalMiningPaymentGeneralDetermined rule article/657
	DigitalMiningPaymentPayerRecognized rule article/658
	DigitalMiningPaymentPeriodDetermined rule article/660
	DigitalMiningPaymentRateDetermined rule article/659
	DiplomaticTaxRefundDue rule article/131
	DirectExpenseDeductionDetermined rule article/711
	DisabilityOrganizationTaxReduced rule article/331
	DividendIncomeTaxable rule article/377
	DoubtfulClaimDeducted rule article/267
	DoubtfulClaimTurnoverAdjusted rule article/465
	DoubtfulObligationIncomeRecognized rule article/241
	DoubtfulObligationValueAddedTaxCreditAdjusted rule article/485
	EaeuCommissionImportValueAddedTaxPaid rule article/529
	EaeuExemptValueAddedTurnoverImportRecognized rule article/525
	EaeuExportConfirmed rule article/521
	EaeuExportTaxableTurnoverAmountDetermined rule article/517
	EaeuExportValueAddedTaxCalculatedPaid rule article/531
	EaeuExportValueAddedTurnoverZeroRated rule article/520
	EaeuImportStatementWithdrawn rule article/532
	EaeuImportTaxableAmountDetermined rule article/518
	EaeuImportValueAddedTaxAdjusted rule article/533
	EaeuImportValueAddedTaxCalculatedPaid rule article/530
	EaeuImportValueAddedTaxOffsetPaymentApplied rule article/509
	EaeuImportValueAddedTaxPayerDetermined rule article/528
	EaeuInternationalTransportTurnoverTaxed rule article/522
	EaeuServiceTaxableTurnoverAmountDetermined rule article/519
	EaeuSupplyAndImportTurnoverDetermined rule article/514
	EaeuTollProcessingTermDetermined rule article/524
	EaeuTollProcessingTurnoverZeroRated rule article/523
	EaeuValueAddedInvoiceIssued rule article/527
	EaeuValueAddedSupplyPlaceDetermined rule article/515
	EaeuValueAddedTaxCredited rule article/526
	EaeuValueAddedTaxEventDateDetermined rule article/516
	EaeuValueAddedTaxObjectDetermined rule article/513
	EaeuValueAddedTaxPayerRecognized rule article/512
	EaeuValueAddedTaxRulesApplied rule article/511
	EarlyTaxPaymentIsPermitted rule article/64
	EconomicBenefitNotIndividualIncome rule article/365
	EconomicBenefitNotRecognizedAsIncome rule article/238
	ElectronicInvoiceControlPerformed rule article/138
	EliminatedPlatformGroundRestoresAccess rule article/89
	EliminatedPropertyGroundRemovesRestriction rule article/87
	EliminatedSuspensionGroundResumesSpending rule article/86
	EmergencyAdministrationRulesApply rule article/91
	EmployeeIncome2025 rule article/426
	EmployeeIncomeTaxable rule article/372
	EmployeeWithholdingIncomeDetermined rule article/426
	EmployeeWithholdingIncomeReduced rule article/429
	EmployeeWithholdingTaxCalculated rule article/441
	EmployerExpenseDeducted rule article/270
	EmployerExpenseNotIndividualIncome rule article/366
	EnterpriseComplexSaleIncomeRecognized rule article/247
	EntrepreneurCessationTerminatesObligation rule article/79
	EntrepreneurDeregistrationApplies rule article/98
	EntrepreneurRegistrationApplies rule article/97
	EntrepreneurialActivityIncomeTaxDeclarationDue rule article/420
	EntrepreneurialActivityIncomeTaxPaymentDue rule article/421
	EnvironmentalPaymentCalculated rule article/640
	EnvironmentalPaymentGeneralDetermined rule article/636
	EnvironmentalPaymentObjectDetermined rule article/638
	EnvironmentalPaymentPayerRecognized rule article/637
	EnvironmentalPaymentPeriodDetermined rule article/641
	EnvironmentalPaymentRateDetermined rule article/639
	EnvironmentalPaymentReportingDetermined rule article/642
	ErroneousPaymentOffsetOrRefundDue rule article/123
	EsfGroundSuspendsInvoices rule article/88
	ExcessProfitTaxCalculated rule article/807
	ExcessProfitTaxDeclarationDetermined rule article/811
	ExcessProfitTaxDeductionsDetermined rule article/804
	ExcessProfitTaxGeneralDetermined rule article/798
	ExcessProfitTaxGrossAnnualIncomeDetermined rule article/803
	ExcessProfitTaxNetIncomeDetermined rule article/801
	ExcessProfitTaxNetIncomeDistributionLimitDetermined rule article/808
	ExcessProfitTaxObjectDetermined rule article/800
	ExcessProfitTaxPayerRecognized rule article/799
	ExcessProfitTaxPaymentDeadlineDetermined rule article/810
	ExcessProfitTaxPeriodDetermined rule article/809
	ExcessProfitTaxableIncomeDetermined rule article/802
	ExchangeDifferenceDeducted rule article/271
	ExcisableGoodsControlPerformed rule article/175
	ExciseAlcoholWineTaxationDetermined rule article/541
	ExciseAmountCalculated rule article/546
	ExciseApplicationApplied rule article/534
	ExciseDeductionApplied rule article/548
	ExciseFuelSaleCategoryDetermined rule article/544
	ExciseGoodsExportConfirmed rule article/545
	ExciseGoodsRecognized rule article/536
	ExciseOnDamagedIdentificationMeansDetermined rule article/543
	ExciseOnDamagedLostGoodsPaid rule article/542
	ExciseOperationDateDetermined rule article/539
	ExcisePayerRecognized rule article/535
	ExcisePaymentDeadlineDetermined rule article/549
	ExcisePaymentPlaceDetermined rule article/550
	ExciseRateDetermined rule article/537
	ExciseTaxBaseAdjusted rule article/547
	ExciseTaxBaseDetermined rule article/540
	ExciseTaxObjectDetermined rule article/538
	ExciseTaxPeriodDeclarationDetermined rule article/551
	ExemptOrphanHeirDebtWrittenOff rule article/73
	ExemptValueAddedImportRecognized rule article/479
	ExemptValueAddedSupplyTurnoverRecognized rule article/474
	ExpenseNotDeducted rule article/286
	ExportGoodsValueAddedTurnoverZeroRated rule article/467
	ExportRentTaxCalculated rule article/748
	ExportRentTaxDeclarationDetermined rule article/752
	ExportRentTaxObjectDetermined rule article/747
	ExportRentTaxPayerRecognized rule article/746
	ExportRentTaxPaymentDeadlineDetermined rule article/751
	ExportRentTaxPeriodDetermined rule article/750
	ExportRentTaxRateDetermined rule article/749
	ExportRentTaxpayerTransitionalRuleDetermined rule article/835
	ExtinguishedObligationNotIndividualIncome rule article/368
	FarmSpecialRegimeDeclarationDeadlineDetermined rule article/733
	FarmSpecialRegimeFeaturesDetermined rule article/731
	FarmSpecialRegimeGeneralDetermined rule article/728
	FarmSpecialRegimeObjectDetermined rule article/729
	FarmSpecialRegimePaymentDeadlineDetermined rule article/732
	FarmSpecialRegimeTaxCalculated rule article/730
	FeesCalculationPaymentDetermined rule article/614
	FeesGeneralProvisionsDetermined rule article/612
	FeesPayerRecognized rule article/613
	FinalTaxAuditActIssued rule article/170
	FinancialClaimAssignmentIncomeRecognized rule article/321
	FinancialLeaseTaxPreferenceApplied rule article/213
	FinancialLeaseTaxTreatmentApplied rule article/212
	FinancialLeasingExemptTurnoverRecognized rule article/478
	FinancialOperationExemptTurnoverRecognized rule article/477
	FinancialReserveDeducted rule article/323
	FirstQuarterAdvancePaymentDue rule article/349
	FixedAssetDeductionApplied rule article/274
	FixedAssetDisposalIncomeRecognized rule article/244
	FixedAssetDisposalRecorded rule article/279
	FixedAssetGroupLossRecognized rule article/340
	FixedAssetQualified rule article/275
	FixedAssetReceiptRecognized rule article/277
	FixedAssetRecordMaintained rule article/276
	FixedAssetSubsequentExpenseTreated rule article/281
	FixedPlacePermanentEstablishmentFormed rule article/227
	ForcedCessationApplies rule article/109
	ForcedTaxDebtMeasureApplied rule article/184
	ForcedTaxObligationExecutionApplies rule article/183
	ForeignAircraftFuelValueAddedTurnoverZeroRated rule article/469
	ForeignEcommerceVatCalculationPaymentDetermined rule article/827
	ForeignEcommerceVatGeneralDetermined rule article/826
	ForeignEcommerceVatTransitionalRuleDetermined rule article/834
	ForeignIndividualIncomeTaxCredited rule article/413
	ForeignTaxCredited rule article/346
	ForestPlantPaymentCalculated rule article/633
	ForestPlantPaymentRateDetermined rule article/630
	FreightForwarderValueAddedInvoiceIssued rule article/494
	FullyDeductedAssetCapitalGainRecognized rule article/253
	GamblingTaxCalculated rule article/609
	GamblingTaxDeclarationDeadlineDetermined rule article/610
	GamblingTaxObjectDetermined rule article/606
	GamblingTaxPayerRecognized rule article/605
	GamblingTaxPaymentDeadlineDetermined rule article/611
	GamblingTaxPeriodDetermined rule article/608
	GamblingTaxRateDetermined rule article/607
	GeneralExpenseDeducted rule article/257
	GeneralRegimeIndividualEntrepreneurIncomeDetermined rule article/393
	GeneralRegistrationApplies rule article/94
	GeneralTaxControlPerformed rule article/151
	GoodsWaybillDue rule article/179
	GoodsWorksServicesIncomeTaxable rule article/395
	GrantVatRefundDue rule article/130
	GratuitousAssetIncomeRecognized rule article/246
	GratuitousPropertyWithholdingIncomeReduced rule article/433
	GratuitouslyReceivedPropertyIncomeTaxable rule article/374
	GroupDepositMineralExtractionTaxRateApplicationDetermined rule article/782
	GuardianExecutesMissingPersonObligation rule article/72
	HedgingOperationTaxAccounted rule article/292
	HeirPaysDeceasedDebtWithinEstate rule article/73
	HistoricalCostRecoveryPaymentDeadlineDetermined rule article/769
	HistoricalCostRecoveryPaymentDeclarationDetermined rule article/770
	HistoricalCostRecoveryPaymentEstablished rule article/768
	HistoricalCostRecoveryPaymentGeneralDetermined rule article/766
	HistoricalCostRecoveryPaymentPayerRecognized rule article/767
	HorizontalMonitoringInformationExchangePerformed rule article/146
	HorizontalMonitoringPeriodConducted rule article/148
	HorizontalMonitoringRecommendationSent rule article/149
	HydrocarbonMineralExtractionTaxBaseDetermined rule article/775
	HydrocarbonMineralExtractionTaxCalculated rule article/777
	HydrocarbonMineralExtractionTaxObjectDetermined rule article/774
	HydrocarbonMineralExtractionTaxRateDetermined rule article/778
	HydrocarbonValueDetermined rule article/776
	IdentifiedTaxRiskIsManaged rule article/93
	ImportValueAddedTaxOffsetPaymentApplied rule article/508
	ImportVatOffsetHasFiveYearTaxLimitation rule article/65
	ImportVatPaymentTermChanged rule article/134
	ImportedExciseExemptionApplied rule article/554
	ImportedExcisePaymentDeadlineDetermined rule article/553
	ImportedExciseTaxBaseDetermined rule article/552
	InKindHydrocarbonTaxPaymentTaxAccounted rule article/299
	InactiveTaxpayerIsListed rule article/108
	IncomeAdjusted rule article/256
	IncomeAndPropertyDeclarationDeadlineDetermined rule article/418
	IncomeAndPropertyDeclarationDue rule article/417
	IncomeAndPropertyTaxPaymentDue rule article/419
	IncomeAssetsDeclarationTransitionalRuleDetermined rule article/846
	IncomeTax2025 rule article/363, article/440, article/441, article/444
	IncompletePreliminaryTaxClarificationRequestRejected rule article/150
	IndirectTaxObjectsDetermined rule article/173
	IndividualBasicTaxDeductionApplied rule article/403
	IndividualEntrepreneurAccountingConceptsApply rule article/218
	IndividualEntrepreneurIncomeDetermined rule article/392
	IndividualEntrepreneurTaxAccountingApplied rule article/220
	IndividualIncomeTaxAgentRecognized rule article/361
	IndividualIncomeTaxExcessOffsetRefundTransitionalRuleDetermined rule article/847
	IndividualIncomeTaxObjectRecognized rule article/364
	IndividualIncomeTaxProcedureApplied rule article/362
	IndividualIncomeTaxRateApplied rule article/363
	IndividualPropertyTaxBaseDetermined rule article/600
	IndividualPropertyTaxCalculationPaymentDetermined rule article/603
	IndividualPropertyTaxObjectDetermined rule article/599
	IndividualPropertyTaxPayerRecognized rule article/597
	IndividualPropertyTaxPayerSpecificCaseDetermined rule article/598
	IndividualPropertyTaxRatePeriodDetermined rule article/602
	IndividualPropertyTaxSpecialCalculationDetermined rule article/601
	IndividualPropertyTaxThresholdCalculationDetermined rule article/604
	IndividualRecognizedResident rule article/222
	IndividualSocialPaymentDeductionApplied rule article/402
	IndividualSocialTaxDeductionApplied rule article/404
	IndividualTaxDebtOrderIssued rule article/190
	IndividualTaxDeclarationTypeDetermined rule article/416
	IndividualTaxableIncomeReduced rule article/400
	IndividualWithholdingIncomeTypeRecognized rule article/425
	IndustrialInsideLandTaxRateDetermined rule article/579
	IndustrialOutsideLandTaxRateDetermined rule article/578
	InformatizationServicesIncomeTaxReductionDetermined rule article/741
	InsufficientMissingPersonPropertyWritesOffDebt rule article/72
	InsuranceActivityIncomeRecognized rule article/319
	InsuranceContractDeducted rule article/322
	InsuranceContractIncomeTaxable rule article/381
	InsurancePremiumAndGuaranteeContributionDeducted rule article/324
	InsuranceReinsuranceIncomeDeductionTransitionalRuleDetermined rule article/844
	InsuranceWithholdingIncomeReduced rule article/435
	IntellectualPropertyIncomeTaxReductionDetermined rule article/740
	IntellectualPropertyTaxReductionGeneralDetermined rule article/739
	InterestExpenseDeducted rule article/263
	InternationalTaxCollectionAssistanceDetermined rule article/704
	InternationalTransportRelatedExemptTurnoverRecognized rule article/475
	InternationalTransportValueAddedTurnoverZeroRated rule article/468
	InventoryMethodChangeIncomeRecognized rule article/248
	InvestmentAgreementTaxTermsTransitionalRuleDetermined rule article/838
	InvestmentAgreementTaxationDetermined rule article/736
	InvestmentAssetLossCarriedForward rule article/341
	InvestmentContractImportVatExemptionTransitionalRuleDetermined rule article/839
	InvestmentGoldCapitalGainTaxable rule article/385
	InvestmentObligationAgreementTaxationDetermined rule article/737
	InvestmentPreferenceCancelled rule article/285
	InvestmentPreferenceMethodApplied rule article/284
	InvestmentTaxPreferenceApplied rule article/283
	JointActivityPermanentEstablishmentFormed rule article/230
	JointActivityTaxAccountingApplied rule article/215
	JointActivityValueAddedInvoiceIssued rule article/496
	JointBusinessTaxObligationExecuted rule article/214
	LabourImmigrantNonresidentTaxCalculated rule article/696
	LandAndResidentialExemptTurnoverRecognized rule article/476
	LandTaxBaseDetermined rule article/575
	LandTaxBaseRateAdjusted rule article/582
	LandTaxGeneralCalculationPaymentDetermined rule article/583
	LandTaxGeneralProvisionDetermined rule article/570
	LandTaxLegalEntityCalculationPaymentDetermined rule article/584
	LandTaxObjectDetermined rule article/573
	LandTaxObjectSpecificCaseDetermined rule article/574
	LandTaxPayerRecognized rule article/571
	LandTaxPayerSpecificCaseDetermined rule article/572
	LandTaxPeriodDetermined rule article/586
	LandTaxReportingDetermined rule article/587
	LandTaxSpecialCalculationDetermined rule article/585
	LandUsePaymentCalculated rule article/622
	LandfillFundMisuseIncomeRecognized rule article/249
	LandfillLiquidationExpenseDeducted rule article/268
	LargeBusinessHasFiveYearTaxLimitation rule article/65
	LargeTaxpayerMonitoringPerformed rule article/144
	LargeTaxpayerMonitoringResponseDue rule article/145
	LawOfficeAttorneyTaxAccountingApplied rule article/217
	LegalEntityLiquidationTerminatesObligation rule article/79
	LegalEntityRecognizedResident rule article/223
	LicenceConversionSubsoilTaxAccountingDetermined rule article/758
	LiquidationStatusRequiresReporting rule article/74
	LongTermContractTaxAccounted rule article/294
	LongTermDerivativeIncomeRecognized rule article/291
	LongTermMaterialAssetLossCarriedForward rule article/340
	LumpSumPensionIncomeTaxable rule article/375
	MandatoryNoticeDue rule article/83
	MaterialBenefitNotIndividualIncome rule article/367
	MineralExtractionAndExportRentTaxInKindPaymentDetermined rule article/819
	MineralExtractionTaxDeclarationDetermined rule article/789
	MineralExtractionTaxGeneralDetermined rule article/771
	MineralExtractionTaxPayerRecognized rule article/773
	MineralExtractionTaxPayerTransitionalRuleDetermined rule article/845
	MineralExtractionTaxPaymentDeadlineDetermined rule article/788
	MineralExtractionTaxPaymentFeaturesDetermined rule article/772
	MineralExtractionTaxPeriodDetermined rule article/787
	MineralProcessingAgreementGeneralDetermined rule article/744
	MineralProcessingAgreementTaxationDetermined rule article/745
	MineralRawMaterialMineralExtractionTaxBaseDetermined rule article/780
	MineralRawMaterialMineralExtractionTaxObjectDetermined rule article/779
	MineralRawMaterialMineralExtractionTaxRateDetermined rule article/781
	MiningExpenseNotDeducted rule article/327
	MissingPersonWithoutPropertySuspendsObligation rule article/72
	MutualAgreementProcedureStarted rule article/232
	NaturalProductionShareOffsetDue rule article/124
	NaturalResourcePaymentGeneralDetermined rule article/625
	NaturalResourcePaymentObjectDetermined rule article/627
	NaturalResourcePaymentPayerRecognized rule article/626
	NaturalResourcePaymentPeriodDetermined rule article/634
	NaturalResourcePaymentReportingDetermined rule article/635
	NoContinuingContractBalanceTransferred rule article/312
	NonAgentGratuitousPropertyIncomeDetermined rule article/408
	NonAgentNonresidentIndividualTaxCalculated rule article/695
	NonCreditableValueAddedTaxRecognized rule article/482
	NonRefundableAmountProhibited rule article/121
	NoncontractExpenseTaxAccounted rule article/315
	NondepreciableAssetCapitalGainRecognized rule article/250
	NonproductiveWellExpenseDeducted rule article/314
	NonprofitIncomeExcluded rule article/329
	NonprofitTaxRegimeApplied rule article/328
	NonresidentCapitalGainTaxCalculated rule article/687
	NonresidentCorporateWithholdingTaxCalculated rule article/683
	NonresidentCorporateWithholdingTaxTransferred rule article/684
	NonresidentDeregistrationApplies rule article/96
	NonresidentIncomeTaxCertificateDetermined rule article/703
	NonresidentIncomeTaxRefundAuditPerformed rule article/167
	NonresidentIndividualIncomePropertyDeclarationDetermined rule article/697
	NonresidentIndividualTaxDeclarationDetermined rule article/694
	NonresidentIndividualWithholdingTaxCalculated rule article/692
	NonresidentKazakhstanSourceIncomeRecognized rule article/679
	NonresidentManagementExpenseDeductionDetermined rule article/708
	NonresidentNetIncomeTaxDetermined rule article/689
	NonresidentNonIncomePaymentRecognized rule article/680
	NonresidentPermanentEstablishmentNetIncomeTaxDetermined rule article/806
	NonresidentRegistrationApplies rule article/95
	NonresidentResidencyEvidenceDetermined rule article/702
	NonresidentServiceAcquisitionAmountDetermined rule article/463
	NonresidentTaxExemptIncomeRecognized rule article/681
	NonresidentTaxReportingDetermined rule article/685
	NonresidentTaxReportingFeatureDetermined rule article/686
	NonresidentTaxableIncomeDetermined rule article/688
	NonresidentTreatyRefundAppealDetermined rule article/701
	NonresidentTreatyRefundApplicationDetermined rule article/699
	NonresidentTreatyRefundDecisionDetermined rule article/700
	NonresidentWithholdingTaxRateDetermined rule article/682
	NonresidentWithoutPeIncomeTaxed rule article/353
	NonvatTaxInvoiceCompliant rule article/209
	NonvatTaxInvoiceIssued rule article/208
	NonworkingLastDayMovesDeadline rule article/64
	NotaryStateDutyRateAndExemptionDetermined rule article/667
	OfficialActionAppealFiled rule article/199
	OfficialActionAppealProcessed rule article/200
	OtherEconomicBenefitNotIndividualIncome rule article/370
	OtherFixedAssetDeductionApplied rule article/282
	OtherIndividualIncomeTaxable rule article/397
	OtherNondepreciableAssetCapitalGainRecognized rule article/254
	OtherStateDutyExemptionDetermined rule article/671
	OtherTaxControlPerformed rule article/174
	OtherTaxpayerHasThreeYearTaxLimitation rule article/65
	OtherWithholdingIncomeReduced rule article/436
	OutdoorAdvertisingPaymentCalculated rule article/656
	OutdoorAdvertisingPaymentGeneralDetermined rule article/653
	OutdoorAdvertisingPaymentPayerRecognized rule article/654
	OutdoorAdvertisingPaymentRateDetermined rule article/655
	OverpaymentOffsetOrRefundDue rule article/122
	PaidObligationDeducted rule article/265
	ParticipationInterestCapitalGainRecognized rule article/251
	ParticipationInterestCapitalGainTaxable rule article/386
	PassengerCarVatCreditTransitionalRuleDetermined rule article/832
	PaymentDeferralGranted rule article/133
	PenaltyAccruesIndependently rule article/85
	PenaltyIncomeRecognized rule article/240
	PensionAnnuityAmountNotIndividualIncome rule article/369
	PensionPaymentIncomeTaxable rule article/376
	PensionWithholdingIncomeReduced rule article/431
	PercentageTaxRateHasStatutoryForm rule article/60
	PermanentEstablishmentFormed rule article/226
	PermanentEstablishmentRegistered rule article/231
	PermanentEstablishmentTransferAssignsSuccessor rule article/78
	PermitFeeRateDetermined rule article/616
	PersonalTaxDeductionApplied rule article/401
	PersonnelServicesPermanentEstablishmentFormed rule article/228
	PilotAdministrationProjectApplies rule article/92
	PlatformSelfEmployedSpecialRegimeDetermined rule article/721
	PostDeclarationAdvancePaymentDue rule article/350
	Pre2026VatApplicationReviewRuleDetermined rule article/833
	PreliminaryMeasureBeforeSecurity rule article/80
	PreliminaryTaxAuditActIssued rule article/169
	PreliminaryTaxClarificationProvided rule article/150
	PreproductionBalanceAdjusted rule article/310
	PreproductionBalanceDetermined rule article/307
	PreproductionDepreciationDeducted rule article/306
	PreproductionExpenseDeductionApplied rule article/305
	PreproductionExpenseRecognized rule article/304
	PreproductionExpenseRegimeApplied rule article/303
	PrimaryTaxDocumentAccepted rule article/219
	PriorExpenseExcluded rule article/287
	PriorityProjectInvestmentObligationTransitionalRuleDetermined rule article/837
	PrivatePracticeIncomeTaxed rule article/394
	PrivatePracticeVatTransitionalRuleDetermined rule article/829
	PrizeIncomeTaxable rule article/379
	ProductionSharingValueAddedTaxObligationPerformed rule article/507
	PropertyGroundRestrictsDisposal rule article/87
	PropertyIncomeTaxable rule article/382
	PropertyIncomeTransitionalRuleDetermined rule article/841
	PropertyTaxBaseDetermined rule article/591
	PropertyTaxCalculationPaymentDetermined rule article/593
	PropertyTaxObjectDetermined rule article/590
	PropertyTaxPayerRecognized rule article/588
	PropertyTaxPayerSpecificCaseDetermined rule article/589
	PropertyTaxPeriodDetermined rule article/595
	PropertyTaxRateDetermined rule article/592
	PropertyTaxReportingDetermined rule article/596
	PropertyTaxSpecialCalculationDetermined rule article/594
	ProportionalAllocationFinancialStatementAdjustmentDetermined rule article/710
	ProportionalExpenseAllocationDetermined rule article/709
	ProportionalValueAddedTaxCreditDetermined rule article/488
	ProtectedForestWaterLandTaxRateDetermined rule article/580
	PublicUsePaymentGeneralDetermined rule article/617
	PublicUsePaymentObjectDetermined rule article/619
	PublicUsePaymentPayerRecognized rule article/618
	PublicUsePaymentPeriodDetermined rule article/620
	PublicUsePaymentRateDetermined rule article/621
	PublicUsePaymentReportingDetermined rule article/624
	RadioFrequencyFeeTransitionalRateDetermined rule article/831
	RadioFrequencyPaymentCalculated rule article/646
	RadioFrequencyPaymentGeneralDetermined rule article/643
	RadioFrequencyPaymentPayerRecognized rule article/644
	RadioFrequencyPaymentPeriodDetermined rule article/647
	RadioFrequencyPaymentRateDetermined rule article/645
	RealEstateCapitalGainIncomeTransitionalRuleDetermined rule article/842
	RealEstateCapitalGainTaxable rule article/383
	RefinedGoldValueAddedTurnoverZeroRated rule article/472
	RegisteredPermanentEstablishmentTaxDetermined rule article/690
	RegistrationComplianceIsMonitored rule article/106
	RegistrationFeeRateDetermined rule article/615
	RegistrationMonitoringProcedureApplies rule article/107
	RelatedNonresidentServiceDeducted rule article/264
	RemunerationIncomeTaxable rule article/378
	RemunerationWithholdingIncomeReduced rule article/430
	ReorganizationLossTransferred rule article/344
	ReorganizationTransfersExecutionToSuccessor rule article/77
	ReportSuspensionOrResumptionApplies rule article/117
	RepresentationExpenseDeducted rule article/262
	ResearchAndIpExpenseDeducted rule article/269
	ReserveReductionIncomeRecognized rule article/320
	ResidencyConfirmationIssued rule article/224
	ResidentIndividualIncomeTaxpayerRecognized rule article/360
	ResidentLaborImmigrantIncomeTaxable rule article/373
	ResidentOrNonresidentTaxPaidInKazakhstan rule article/221
	RestrictedAssetDebtRecovered rule article/187
	RevokedMissingPersonStatusReinstatesDebt rule article/72
	RoyaltyAndProductionShareInKindObligationExecutionDetermined rule article/818
	SalesIncomeRecognized rule article/239
	ScholarshipIncomeTaxable rule article/380
	ScholarshipWithholdingIncomeReduced rule article/434
	SecondedNonresidentIndividualTaxDetermined rule article/693
	SecuritiesCapitalGainTaxable rule article/387
	SecurityCapitalGainRecognized rule article/252
	SecurityMeasureAppliedOnCodeGround rule article/84
	SelfAssessedEmployeeIncomeRecognized rule article/406
	SelfAssessedGoodsWorksServicesIncomeRecognized rule article/407
	SelfAssessedIncomeTypeRecognized rule article/405
	SelfAssessedIndividualIncomeTaxCalculated rule article/412
	SelfAssessedIndividualIncomeTaxPeriodDetermined rule article/415
	SelfAssessedTaxableIncomeDetermined rule article/411
	SelfAssessmentSocialPaymentDeductionApplied rule article/410
	SelfAssessmentTaxDeductionApplied rule article/409
	SelfEmployedSpecialRegimeApplicationDetermined rule article/719
	SelfEmployedSpecialRegimeGeneralDetermined rule article/718
	SelfEmployedSpecialRegimeTaxCalculated rule article/720
	SeparateAccountingValueAddedTaxCreditDetermined rule article/489
	SeparateTaxAccountingMaintained rule article/210
	SettlementLandTaxRateDetermined rule article/577
	SezTaxPreferenceParticipantRecognized rule article/734
	SezTerritoryTaxationDetermined rule article/735
	SignatureBonusCalculated rule article/761
	SignatureBonusDeclarationDetermined rule article/765
	SignatureBonusGeneralDetermined rule article/759
	SignatureBonusLicenceCalculated rule article/762
	SignatureBonusPayerRecognized rule article/760
	SignatureBonusPaymentDeadlineDetermined rule article/764
	SignatureBonusTaxPeriodDetermined rule article/763
	SimplifiedDeclarationIndividualEntrepreneurIncomeDetermined rule article/725
	SimplifiedDeclarationRegimeConditionsDetermined rule article/723
	SimplifiedDeclarationRegimeGeneralDetermined rule article/722
	SimplifiedDeclarationRegimeIncomeDetermined rule article/724
	SimplifiedDeclarationTaxCalculated rule article/726
	SimplifiedDeclarationTaxDeadlineDetermined rule article/727
	SimplifiedRegimeAssetCapitalGainTaxable rule article/390
	SimplifiedVatExcessRefundDue rule article/127
	SmallDebtNoticeDue rule article/81
	SocialNonprofitTaxReduced rule article/330
	SocialPaymentDeduction2025 rule article/402, article/438
	SocialTaxCalculated rule article/558
	SocialTaxDeclarationDetermined rule article/562
	SocialTaxObjectDetermined rule article/556
	SocialTaxPayerRecognized rule article/555
	SocialTaxPaymentDetermined rule article/560
	SocialTaxPeriodDetermined rule article/561
	SocialTaxRateDetermined rule article/557
	SolidMineralRoyaltyDeclarationDetermined rule article/797
	SolidMineralRoyaltyGeneralDetermined rule article/790
	SolidMineralRoyaltyPayerRecognized rule article/791
	SolidMineralRoyaltyPaymentDeadlineDetermined rule article/796
	SolidMineralRoyaltyRateDetermined rule article/794
	SolidMineralRoyaltyTaxBaseDetermined rule article/793
	SolidMineralRoyaltyTaxObjectDetermined rule article/792
	SolidMineralRoyaltyTaxPeriodDetermined rule article/795
	SpecialCaseValueAddedInvoiceIssued rule article/498
	SpecialCaseValueAddedTurnoverZeroRated rule article/473
	SpecialCategoryVatExcessRefundDue rule article/129
	SpecialEconomicZoneValueAddedTurnoverZeroRated rule article/470
	SpecialMobileApplicationDetermined rule article/717
	SpecialPartCanAssignCalculationToAuthority rule article/63
	SpecialRegimeCitApplied rule article/234
	SpecialRegimeFixedAssetTreated rule article/278
	SpecialTaxRegimeChoiceDetermined rule article/716
	SpecialTaxRegimeGeneralDetermined rule article/715
	SpecialTaxRegimeTransitionalRuleDetermined rule article/840
	SpecialUseLandTaxRateDetermined rule article/581
	SpecialValueAddedSupplyTurnoverAmountDetermined rule article/462
	SpecificExpenseDeducted rule article/258
	SpecificSubsoilUserTaxObligationDetermined rule article/755
	StateCorporationUnifiedPaymentCompetenceDetermined rule article/825
	StateDutyDeferralGranted rule article/135
	StateDutyGeneralDetermined rule article/662
	StateDutyObjectDetermined rule article/664
	StateDutyPayerRecognized rule article/663
	StateDutyPaymentDetermined rule article/672
	StateInstitutionSocialTaxDetermined rule article/559
	StateInstitutionWithholdingAgentRecognized rule article/443
	StatePropertyControlPerformed rule article/177
	StrategicProjectTaxPreferenceTransitionalRuleDetermined rule article/836
	SubsequentExpenseDeducted rule article/273
	SubsidiaryFarmIncomeTaxable rule article/396
	SubsoilContractHasFiveYearTaxLimitation rule article/65
	SubsoilExpenseNotDeducted rule article/318
	SubsoilJointActivityConsolidatedAccountingApplied rule article/216
	SubsoilLiquidationDeducted rule article/301
	SubsoilLiquidationFundExcessIncomeRecognized rule article/298
	SubsoilOperationsSeparateTaxAccountingDetermined rule article/757
	SubsoilPreproductionExpenseAdjustmentIncomeRecognized rule article/297
	SubsoilResearchFundingDeducted rule article/302
	SubsoilTrainingAndSocialExpenseDeducted rule article/317
	SubsoilUsePaymentCalculated rule article/623
	SubsoilUseTaxRelationsDetermined rule article/753
	SubsoilUserTaxObligationDetermined rule article/754
	SubsoilVatDeducted rule article/300
	TaxAccountingOrganized rule article/202
	TaxAccountingPolicyCompliant rule article/203
	TaxAccountingRulesApplied rule article/204
	TaxAdministrationClassification rule article/90
	TaxAmountDeterminedAtPeriodEnd rule article/61
	TaxAmountIsCharacterized rule article/119
	TaxAndBudgetPaymentClassified rule article/201
	TaxAppealAccepted rule article/192
	TaxAppealDecisionIssued rule article/197
	TaxAppealFormallyCompliant rule article/193
	TaxAppealReviewRefused rule article/194
	TaxAppealReviewTimeChanged rule article/196
	TaxAppealReviewed rule article/195
	TaxApplicationFormIsDue rule article/113
	TaxAuditAccessGranted rule article/168
	TaxAuditAppointed rule article/153
	TaxAuditConducted rule article/152
	TaxAuditDocumentRecoveryDue rule article/172
	TaxAuditDocumentsDue rule article/164
	TaxAuditDurationApplies rule article/163
	TaxAuditInstructionIssued rule article/154
	TaxAuditNoticeExecutionSuspended rule article/191
	TaxAuditOfficialAuthorizedAndBound rule article/160
	TaxAuditParticipantInvolved rule article/159
	TaxAuditResultNoticeIssued rule article/171
	TaxAuditStarted rule article/162
	TaxBaseDeterminesPayableAmount rule article/59
	TaxCodeArticle001ProvisionDetermined rule article/1
	TaxCodeArticle002ProvisionDetermined rule article/2
	TaxCodeArticle003ProvisionDetermined rule article/3
	TaxCodeArticle004ProvisionDetermined rule article/4
	TaxCodeArticle005ProvisionDetermined rule article/5
	TaxCodeArticle006ProvisionDetermined rule article/6
	TaxCodeArticle007ProvisionDetermined rule article/7
	TaxCodeArticle008ProvisionDetermined rule article/8
	TaxCodeArticle009ProvisionDetermined rule article/9
	TaxCodeArticle010ProvisionDetermined rule article/10
	TaxCodeArticle011ProvisionDetermined rule article/11
	TaxCodeArticle012ProvisionDetermined rule article/12
	TaxCodeArticle013ProvisionDetermined rule article/13
	TaxCodeArticle014ProvisionDetermined rule article/14
	TaxCodeArticle015ProvisionDetermined rule article/15
	TaxCodeArticle016ProvisionDetermined rule article/16
	TaxCodeArticle017ProvisionDetermined rule article/17
	TaxCodeArticle018ProvisionDetermined rule article/18
	TaxCodeArticle019ProvisionDetermined rule article/19
	TaxCodeArticle020ProvisionDetermined rule article/20
	TaxCodeArticle021ProvisionDetermined rule article/21
	TaxCodeArticle022ProvisionDetermined rule article/22
	TaxCodeArticle023ProvisionDetermined rule article/23
	TaxCodeArticle024ProvisionDetermined rule article/24
	TaxCodeArticle025ProvisionDetermined rule article/25
	TaxCodeArticle026ProvisionDetermined rule article/26
	TaxCodeArticle027ProvisionDetermined rule article/27
	TaxCodeArticle028ProvisionDetermined rule article/28
	TaxCodeArticle029ProvisionDetermined rule article/29
	TaxCodeArticle030ProvisionDetermined rule article/30
	TaxCodeArticle031ProvisionDetermined rule article/31
	TaxCodeArticle032ProvisionDetermined rule article/32
	TaxCodeArticle033ProvisionDetermined rule article/33
	TaxCodeArticle034ProvisionDetermined rule article/34
	TaxCodeArticle035ProvisionDetermined rule article/35
	TaxCodeArticle036ProvisionDetermined rule article/36
	TaxCodeArticle037ProvisionDetermined rule article/37
	TaxCodeArticle038ProvisionDetermined rule article/38
	TaxCodeArticle039ProvisionDetermined rule article/39
	TaxCodeArticle040ProvisionDetermined rule article/40
	TaxCodeArticle041ProvisionDetermined rule article/41
	TaxCodeArticle042ProvisionDetermined rule article/42
	TaxCodeArticle043ProvisionDetermined rule article/43
	TaxCodeArticle044ProvisionDetermined rule article/44
	TaxCodeArticle045ProvisionDetermined rule article/45
	TaxCodeArticle046ProvisionDetermined rule article/46
	TaxCodeArticle047ProvisionDetermined rule article/47
	TaxCodeArticle048ProvisionDetermined rule article/48
	TaxCodeArticle049ProvisionDetermined rule article/49
	TaxCodeArticle050ProvisionDetermined rule article/50
	TaxCodeArticle051ProvisionDetermined rule article/51
	TaxCodeArticle052ProvisionDetermined rule article/52
	TaxCodeArticle053ProvisionDetermined rule article/53
	TaxCodeArticle054ProvisionDetermined rule article/54
	TaxCodeArticle055ProvisionDetermined rule article/55
	TaxCodeArticle056ProvisionDetermined rule article/56
	TaxCodeArticle066ProvisionDetermined rule article/66
	TaxCodeArticle067ProvisionDetermined rule article/67
	TaxCodeArticle068ProvisionDetermined rule article/68
	TaxCodeArticle069ProvisionDetermined rule article/69
	TaxCodeArticle070ProvisionDetermined rule article/70
	TaxCodeArticle071ProvisionDetermined rule article/71
	TaxCodeEntryIntoForceRuleDetermined rule article/848
	TaxFormIsDue rule article/112
	TaxInvoiceMustBeIssued rule article/207
	TaxLimitationStartsAfterTaxPeriod rule article/65
	TaxLossAccounted rule article/338
	TaxMonitoringPerformed rule article/143
	TaxObligationArisesFromTaxableObject rule article/57, article/58
	TaxObligationExecutionAccounted rule article/118
	TaxOverpaymentIsRecognized rule article/120
	TaxPaymentDeducted rule article/272
	TaxPaymentTermMayChange rule article/132
	TaxRegisterMaintained rule article/205
	TaxRelatedObjectInfluencesObligation rule article/58
	TaxReportIsDue rule article/114
	TaxReportSubmissionApplies rule article/115
	TaxReportingDueAfterTaxPeriod rule article/64
	TaxSurveyConducted rule article/181
	TaxTreatyApplicationDetermined rule article/698
	TaxableIncome2025 rule article/401, article/439
	TaxableIncomeOrLossDetermined rule article/236
	TaxableIncomeReduced rule article/337
	TaxpayerAuditRightsAndDutiesApply rule article/161
	TaxpayerBankAccountDebtRecovered rule article/185
	TaxpayerExitTemporarilyRestricted rule article/189
	TaxpayerParticipatesHorizontalMonitoring rule article/147
	TaxpayerRecognizedNonresident rule article/225
	TechnogenicMineralFormationExtractedTaxRateApplicationDetermined rule article/783
	TechnogenicMineralFormationUseTaxRateApplicationDetermined rule article/784
	TelecomPaymentCalculated rule article/652
	TelecomPaymentGeneralDetermined rule article/648
	TelecomPaymentPayerRecognized rule article/649
	TelecomPaymentPeriodDetermined rule article/650
	TelecomPaymentRateDetermined rule article/651
	ThematicAuditVatExcessRefundDue rule article/128
	ThematicTaxAuditConducted rule article/156
	TimeStudyConducted rule article/158
	TimeStudyProcedurePerformed rule article/165
	TraceableGoodsTurnoverRecorded rule article/180
	TransferPricingControlPerformed rule article/176
	TransferableAssetGroupTransferred rule article/313
	TransitionalPensionPaymentRuleDetermined rule article/828
	TreatyDepositaryReceiptDividendExemptionDetermined rule article/707
	TreatyDividendInterestRoyaltyTaxationDetermined rule article/706
	TreatyFullTaxExemptionDetermined rule article/705
	TreatyInternationalTransportExemptionDetermined rule article/712
	TreatyNonAgentIndividualExemptionDetermined rule article/714
	TreatyPermanentEstablishmentNetIncomeExemptionDetermined rule article/713
	UnexecutedForeignPlatformNoticeRestrictsAccess rule article/89
	UnifiedPaymentCalculationPaymentReportingDetermined rule article/823
	UnifiedPaymentGeneralDetermined rule article/820
	UnifiedPaymentRateDetermined rule article/822
	UnifiedPaymentTaxObjectDetermined rule article/821
	UnifiedPaymentTaxPeriodDetermined rule article/824
	UnregisteredPermanentEstablishmentTaxDetermined rule article/691
	UraniumPreparationAssetDeducted rule article/316
	ValueAddedAgencyTurnoverDetermined rule article/455
	ValueAddedCommissionTurnoverDetermined rule article/456
	ValueAddedFreightForwardingTurnoverDetermined rule article/457
	ValueAddedInvoiceDeadlineDetermined rule article/493
	ValueAddedInvoiceIssuanceDue rule article/491
	ValueAddedInvoiceRequirementApplied rule article/492
	ValueAddedInvoiceWithdrawn rule article/501
	ValueAddedNonSupplyOperationRecognized rule article/453
	ValueAddedNonTaxableTurnoverRecognized rule article/450
	ValueAddedNonresidentServiceAcquisitionRecognized rule article/454
	ValueAddedPlaceOfSupplyDetermined rule article/459
	ValueAddedSupplyTurnoverAmountDetermined rule article/461
	ValueAddedSupplyTurnoverDateDetermined rule article/460
	ValueAddedSupplyTurnoverRecognized rule article/452
	ValueAddedTaxBudgetSettlementDetermined rule article/510
	ValueAddedTaxCalculated rule article/502
	ValueAddedTaxCreditAdjusted rule article/484
	ValueAddedTaxCreditDateDetermined rule article/481
	ValueAddedTaxCreditExcluded rule article/483
	ValueAddedTaxCreditMethodSelected rule article/487
	ValueAddedTaxCredited rule article/480
	ValueAddedTaxDeclarationDue rule article/505
	ValueAddedTaxObjectRecognized rule article/448
	ValueAddedTaxPayerRecognized rule article/447
	ValueAddedTaxPaymentDue rule article/506
	ValueAddedTaxPeriodDetermined rule article/504
	ValueAddedTaxRateDetermined rule article/503
	ValueAddedTaxableImportAmountDetermined rule article/466
	ValueAddedTaxableImportRecognized rule article/451
	ValueAddedTaxableTurnoverRecognized rule article/449
	ValueAddedTrustManagementTurnoverDetermined rule article/458
	ValueAddedTurnoverAdjusted rule article/464
	VatConditionalRegistrationApplies rule article/102
	VatDeducted rule article/259
	VatDeregistrationApplies rule article/103
	VatExcessAuditConfirmationPerformed rule article/166
	VatExcessGeneralRefundDue rule article/125
	VatGeneralRegistrationApplies rule article/99
	VatMandatoryRegistrationApplies rule article/101
	VatVoluntaryRegistrationApplies rule article/100
	VehicleCapitalGainTaxable rule article/384
	VehicleRegistrationFeeTransitionalRateDetermined rule article/830
	VehicleTaxCalculated rule article/566
	VehicleTaxObjectDetermined rule article/564
	VehicleTaxPayerRecognized rule article/563
	VehicleTaxPaymentDetermined rule article/567
	VehicleTaxPeriodDetermined rule article/568
	VehicleTaxRateDetermined rule article/565
	VehicleTaxReportingDetermined rule article/569
	VisaStateDutyExemptionDetermined rule article/670
	VisaStateDutyRateDetermined rule article/666
	WaterFishPaymentCalculated rule article/631
	WaterFishPaymentRateDetermined rule article/628
	WildlifePaymentCalculated rule article/632
	WildlifePaymentRateDetermined rule article/629
	WithholdingExecutesTaxpayerPayment rule article/62
	WithholdingIncomeTaxable rule article/351
	WithholdingIndividualIncomeTaxAdministered rule article/440
	WithholdingTaxCalculated rule article/352
	WithholdingTaxRemittanceDue rule article/355
	WithholdingTaxReturnDue rule article/356
	WithholdingTaxableIncomeAmountDetermined rule article/439
	WrittenOffClaimDeducted rule article/266
	WrittenOffObligationIncomeRecognized rule article/242
	ZeroRateVatExcessRefundDue rule article/126

Досье пакета

Версия

0.1.0

Размер

8046 КБ4195 узлов

Экспорт §24

нет публичных символов

Зависимости

4импортов

Пространство имён

urn:kz:corpus:clir:income-tax

contentHash §208

sha256:3d47364dc5720df63d164468317851bbb575eff577bffd43dc2f7d4bf4dd2ef5

Скачать байты ↓

Профиль

core-executable, law.params/0.1

law.core.ir/0.2

Чего здесь нет

Лицензии, числа загрузок, даты публикации и списка сопровождающих. Первого у нормативного акта не бывает, второе реестр не считает, третьего нет намеренно: время в артефакты не попадает, иначе сборка перестала бы быть воспроизводимой (§211). Владелец и статус ревью — предмет governance, которого в пакете пока нет.