Опубликованный пакет / CLIR

`kz.corpus.incometax`

v0.1.0

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

Редакция	Язык	События	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года, последняя консолидированная редакция портала перед утратой силы	ru-KZ	adopted · 2017-12-25 in_force · 2018-01-01 repealed · 2026-01-01	PINNED_UNOFFICIAL_COPY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	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 между ними нет. Разница получена проекцией применимости на две даты и семантическим diff полученных срезов.

вошло в силу 1984вышло из силы 1477якорей вне датировки: 0

Вышло из силы 2026-01-01	Вошло в силу 2026-01-01
AccountingDocumentationRequirements2017Determined rule article/193	AbsoluteTaxRateHasStatutoryForm rule article/60
ActualMethodContractIncome2017Recognized rule article/283	AccountingDocumentationComposedAndStored rule article/206
AdvancePayment2017Calculated rule article/305	AccruedIncomeFromDatedLabourWage rule article/426
AdvancePaymentAccrualPower2017 norm_template article/305	AccruedIncomeFromLabourWage rule article/426
AdvancePaymentAccrualPower2017Rule rule article/305	ActivityDeregistrationApplies rule article/105
AdvancePaymentBeforeDeclarationComputed2017 rule article/305	ActivityRegistrationApplies rule article/104
AdvancePaymentBeforeDeclarationUnderstated2017 rule article/305	ActualMethodContractIncomeRecognized rule article/295
AdvocateTaxableIncome2017Determined rule article/364	AdditionalTaxReportIsDue rule article/116
AgriculturalProducerRegimeGeneralProvisions2017Applied rule article/698	AdditionalValueAddedInvoiceIssued rule article/500
AgriculturalProducerRegimePaymentAndReportingDeadlines2017Due rule article/701	AdditionalValueAddedTaxCredited rule article/490
AgriculturalProducerRegimeTaxCalculationSpecifics2017Determined rule article/700	AdjustedValueAddedTaxCreditDetermined rule article/486
AgriculturalProducerRegimeTaxPeriod2017Determined rule article/699	AdvancePaymentPayerRecognized rule article/348
AgriculturalProducerTaxationSpecifics2017Determined rule article/697	AdvocateOfficeValueAddedInvoiceIssued rule article/497
AlternativeSubsoilTaxCalculationProcedure2017Applied rule article/767	AgentDeclarationDeadline2025 rule article/445
AlternativeSubsoilTaxDeclaration2017Applied rule article/771	AgentDeclarationFirstFollowingMonthEnd2025 rule article/445
AlternativeSubsoilTaxGeneralProvisions2017Applied rule article/766	AgentDeclarationRequiredOfSocialPaymentPayer2025 rule article/445
AlternativeSubsoilTaxPaymentDeadline2017Applied rule article/770	AgentDeclarationRequiredOfWithholdingAgent2025 rule article/445
AlternativeSubsoilTaxPeriod2017Determined rule article/769	AgentGoodsWorksServicesIncomeTaxable rule article/427
AlternativeSubsoilTaxRate2017Determined rule article/768	AgentGratuitousPropertyIncomeDetermined rule article/428
AnnualGrossIncome2017Determined rule article/225	AgentIndividualIncomeAndSocialTaxDeclarationDue rule article/445
AnnualGrossIncomeAdjustment2017Excluded rule article/241	AgentIndividualIncomeTaxPeriodDetermined rule article/444
AnnualIncomeComponent2017Included rule article/321	AgentIndividualSettlementCertificateDue rule article/446
AnnualIndividualIncome2017Determined rule article/319	AgentSettlementCertificateIssueDeadline2025 rule article/446
AnnualTaxableIndividualIncome2017Determined rule article/636	AgentSocialPaymentTaxDeductionApplied rule article/438
ApplicableMrp2023 rule article/346	AgentTaxDeductionApplied rule article/437
ApplicableMrp2024 rule article/346	AgriculturalLandTaxRateDetermined rule article/576
ApplicableMrp2025 rule article/346	AlternativeSubsoilUseTaxCalculated rule article/813
Art288BenevolenceLimitMonitored2017 rule article/288	AlternativeSubsoilUseTaxDeclarationDetermined rule article/817
Art288BenevolenceLimitOther2017 rule article/288	AlternativeSubsoilUseTaxGeneralDetermined rule article/812
Art288BenevolenceReductionWithinLimit2017 rule article/288	AlternativeSubsoilUseTaxPaymentDeadlineDetermined rule article/816
Art288RelatedPartyServicesLimit2017 rule article/288	AlternativeSubsoilUseTaxPeriodDetermined rule article/815
Art288RelatedPartyServicesReductionWithinLimit2017 rule article/288	AlternativeSubsoilUseTaxRateDetermined rule article/814
Art288TrainingLimitPerWorker2017 rule article/288	AnnualGrossIncomeRecognized rule article/237
Art288TrainingReductionWithinLimit2017 rule article/288	AnnualGrossIncomeReduced rule article/255
Article3SuspensionScope2017Determined rule article/782	AnnualIndividualIncomeDetermined rule article/371
Article96NotificationExecutionThirtyDays2017 rule article/96	AppealGovernedByAppc2025 rule article/191, article/200
AssetLiabilityDeclaration2017Due rule article/630	AppealThematicAuditAssigned rule article/198
AssetLiabilityDeclarationComposition2017Determined rule article/631	AppealToAuthorisedBodyRoute2025 rule article/192
AssetLiabilityDeclarationDeadline2017Applied rule article/632	AppealToSuperiorBodyOrCourt2025 rule article/199
AssetLiabilityDeclarationWindow2017 rule article/630, article/632	ApplicableMrp2026 rule article/403
AstanaHubClusterSuccession2017Recognized rule article/784	AppraisersChamberReportInfoRequired rule article/56
AuctionCancellationRefund2017Applied rule article/107	ApprovedLiquidationBalanceRequiresReporting rule article/75
AuditCompletion2017Applied rule article/158	Art337BenevolenceLimitLargeTaxpayer2025 rule article/337
AuditPremisesAccess2017Ensured rule article/154	Art337BenevolenceLimitOtherTaxpayer2025 rule article/337
AuditResultDecision2017Issued rule article/159	Art337BenevolenceReductionWithinLimit2025 rule article/337
AuditTerritoryAccess2017Ensured rule article/154	Art337LeaseRewardCandidate2025 rule article/337
AuditWithoutAccountingDocuments2017Applied rule article/161	Art337LeaseRewardLimit2025 rule article/337
AuthorityActivityControl2017Applied rule article/175	Art337LeaseRewardReductionWithinLimit2025 rule article/337
AuthorityElectronicInterchangeSubmissionDeadline2017 rule article/26	Art337TrainingLimitPerWorker2025 rule article/337
AuthorityElectronicInterchangeSubmissionRequired2017 rule article/26	Art337TrainingReductionWithinLimit2025 rule article/337
AutonomousEducationOrganization2017Taxed rule article/291	Article137ControlPermittedAfterReportingDeadlineWithinLimitation rule article/137
BailiffTaxableIncome2017Determined rule article/363	Article137DiscrepancyNotificationRequired rule article/137
BankAccountChangeNotificationDeadline2017 rule article/24	Article137ExecutedByExplanation rule article/137
BankAccountChangeNotificationRequired2017 rule article/24	Article137ExecutedByRemedyingViolations rule article/137
BankAccountEnforcement2017Applied rule article/122	Article137ExpenditureSuspensionDue rule article/137
BankAccountInfoOnRequestDeadline2017 rule article/24	Article137InvoiceSuspensionDue rule article/137
BankAccountInfoOnRequestRequired2017 rule article/24	Article163CabinetServiceAppliesToSuspensionNotice rule article/163
BankAccountOperationSuspension2017Applied rule article/118	Article163CabinetSwitchOneWorkingDay rule article/163
BankCollectorInfoDeadline2017 rule article/24	Article163SuspensionNoticeDispatchThreeDays rule article/163
BankCollectorInfoRequired2017 rule article/24	Article171CabinetServiceAppliesToAuditResult rule article/171
BankCollectorReportQuarterEnd2017 rule article/24	Article171CabinetSwitchThreeWorkingDays rule article/171
BankCreditInfoOnRequestDeadline2017 rule article/24	Article420EntrepreneurDeclarationRequired rule article/420
BankCreditInfoOnRequestRequired2017 rule article/24	Article421LiquidationPaymentApplies rule article/421
BankForeignAuthorityInfoRequired2017 rule article/24	Article421LiquidationPaymentTenDaysAfterSubmission rule article/421
BankForeignCompanyPaymentsFirstMonthEnd2017 rule article/24	Article421PaymentTenDaysAfterDeclarationDeadline rule article/421
BankForeignCompanyPaymentsReportDeadline2017 rule article/24	Article51PointFourApplies rule article/51
BankForeignCompanyPaymentsReportRequired2017 rule article/24	Article51PointFourAppliesToLiquidationAmounts rule article/51
BankGuarantee2017Recognized rule article/53	Article51PostalDeliveryDeadline rule article/51
BankIndividualTransfersTotalsRequired2017 rule article/24	Article51ServedByPersonalHandover rule article/51
BankInkassoExecutionDeadline2017 rule article/24	Article51ServedByRegisteredMail rule article/51
BankInkassoExecutionRequired2017 rule article/24	Article51ServedElectronically rule article/51
BankLoanInterestCessationNotificationDeadline2017 rule article/24	Article51ServedOnReturnDayForAuditNotices rule article/51
BankLoanInterestCessationNotificationRequired2017 rule article/24	Article51ServedOnSurveyDayAfterReturn rule article/51
BankLoanInterestCessationSecondMonthEnd2017 rule article/24	Article51ServedThroughStateCorporation rule article/51
BankLoanTerminationNotificationDeadline2017 rule article/24	Article732FourthQuarterPaymentTenDaysAfterDeclarationDeadline rule article/732
BankLoanTerminationNotificationRequired2017 rule article/24	Article733PeasantFarmDeclarationRequired rule article/733
BankMustAllowInspection2017 rule article/24	Article82NotificationDispatchTenDays/alt/1 rule article/82
BankMustExecuteTaxPaymentOrdersFirst2017 rule article/24	Article82NotificationDispatchTenDays/alt/2 rule article/82
BankMustRefuseAccountOpeningDormant2017 rule article/24	Article82NotificationDispatchTenDays/alt/3 rule article/82
BankMustRefuseAccountOpeningInkassoOrSuspension2017 rule article/24	Article82NotificationDispatchTenDays/alt/4 rule article/82
BankMustRefuseAccountOpeningTaxOrSocialDebt2017 rule article/24	Article82NotificationDispatchThirtyDays/alt/1 rule article/82
BankMustSeizeFundsPerCivilCodePriority2017 rule article/24	Article82NotificationDispatchThirtyDays/alt/2 rule article/82
BankMustSuspendExpenseOperations2017 rule article/24	Article82NotificationExecutionHasNoTerm/alt/1 rule article/82
BankPaymentTerminalTotalsRequired2017 rule article/24	Article82NotificationExecutionHasNoTerm/alt/2 rule article/82
BankRefusePaymentDocumentIdMismatch2017 rule article/24	Article82NotificationExecutionThirtyDays/alt/1 rule article/82
BankRefusePaymentDocumentNoId2017 rule article/24	Article82NotificationExecutionThirtyDays/alt/2 rule article/82
BankRefuseVehicleTaxPaymentDocument2017 rule article/24	Article82NotificationExecutionThirtyDays/alt/3 rule article/82
BankTaxTransferDueCard2017 rule article/24	Article82NotificationExecutionThirtyDays/alt/4 rule article/82
BankTaxTransferDueCash2017 rule article/24	Article82NotificationExecutionThirtyDays/alt/5 rule article/82
BankTaxTransferDueOnInitiation2017 rule article/24	Article82TaxRegistrationNoticeDispatchHasNoTerm rule article/82
BankTreatyInfoSubmissionRequiredMonthlyTotals2017 rule article/24	Article82TurnoverConfirmationNoticeTenDays rule article/82
BankTreatyInfoSubmissionRequiredNonresident2017 rule article/24	Article82VatRefundExcessNoticeDispatchTwoDays rule article/82
BaseAssetDeliveryTaxAccounting2017Applied rule article/281	Article83IndividualTaxDebtSettlementNoticeDispatchTwentyDays rule article/83
BaseDeductionClaimed2017 rule article/343, article/346	Article83LocationConfirmationNoticeDispatchOneDay rule article/83
BaseDeductionNotClaimed2017 rule article/343	Article83NotificationDispatchFiveDays/alt/1 rule article/83
BusinessActivityIncomeTaxDeclaration2017Due rule article/643	Article83NotificationDispatchFiveDays/alt/2 rule article/83
BusinessActivityIncomeTaxPaymentProcedure2017Applied rule article/643-1	Article83NotificationDispatchFiveDays/alt/3 rule article/83
BusinessIncomeTaxDeclarationWindow2017 rule article/643	Article83NotificationDispatchFiveDays/alt/4 rule article/83
BusinessIncomeTaxPaymentWindow2017 rule article/643-1	Article83NotificationDispatchFiveDays/alt/5 rule article/83
BusinessLoss2017Recognized rule article/299	Article83NotificationExecutionThirtyDays/alt/1 rule article/83
BusinessTripCompensation2017Deducted rule article/244	Article83NotificationExecutionThirtyDays/alt/2 rule article/83
CameralControlConcept2017Applied rule article/94	Article83NotificationExecutionThirtyDays/alt/3 rule article/83
CameralControlLowRiskNoticeDispatchDeadline2017 rule article/96	Article83NotificationExecutionThirtyDays/alt/4 rule article/83
CameralControlLowRiskNoticeDispatchRequired2017 rule article/96	Article83NotificationExecutionThirtyDays/alt/5 rule article/83
CameralControlNonExecutionAppealDeadline2017 rule article/96	Article83NotificationExecutionTwentyDays/alt/1 rule article/83
CameralControlNonExecutionAppealPermitted2017 rule article/96	Article83NotificationExecutionTwentyDays/alt/2 rule article/83
CameralControlProcedureAndDeadlines2017Applied rule article/95	Article83ReceivablesNoticeDispatchedInTime rule article/83
CameralControlResults2017Determined rule article/96	Article83TaxDebtSettlementNoticeTenDays rule article/83
CapitalContributionCapitalGain2017Taxable rule article/333	Article86GroundFromAuditAccessDenial rule article/86
CashOperationSuspension2017Applied rule article/119	Article86GroundFromCameraControlNotice rule article/86
CashRegisterDataAmendment2017Applied rule article/168	Article86GroundFromReceivablesNotice rule article/86
CashRegisterDefinitions2017Determined rule article/165	Article86GroundFromTaxDebt rule article/86
CashRegisterDeregistration2017Applied rule article/169	Article86GroundFromTaxRegistrationNotice rule article/86
CashRegisterGeneralProvisions2017Applied rule article/166	Article86GroundFromTurnoverConfirmationNotice rule article/86
CashRegisterRegistration2017Applied rule article/167	Article86SuspensionCancellationDeadline rule article/86
CashRegisterStateRegister2017Recognized rule article/170	AssetDeclarationByAnticorruptionLaw2025 rule article/422
CashSettlementDataTransmission2017Applied rule article/171	AssetDeclarationByForeignAccounts2025 rule article/422
CfcAuditStatementDeadline250CalendarDays2017 rule article/297	AssetDeclarationByForeignAssets2025 rule article/422
CfcControlAlternative2017 rule article/294	AssetLiabilityDeclarationNotRequired2025 rule article/422
CfcCorporateIncomeTaxCredit2017 rule article/638-1	AssetLiabilityDeclarationWindow2025 rule article/422, article/424
CfcDeMinimisExclusion2017 rule article/294	AssetsAndLiabilitiesDeclarationConditionsFromGrounds2025 rule article/422
CfcDisclosureLiability2017 rule article/297	AssetsAndLiabilitiesDeclarationContentDetermined rule article/423
CfcDiscrepancyRecalculationPermitted2017 rule article/297	AssetsAndLiabilitiesDeclarationDeadlineDetermined rule article/424
CfcDoubleTaxationElimination2017Eliminated rule article/339	AssetsAndLiabilitiesDeclarationDue rule article/422
CfcEntityRecognized2017 rule article/294	AssignedClaimIncomeRecognized rule article/243
CfcExemptAifcInvestmentResident2017 rule article/296	AstanaHubIpLossCarriedForward rule article/343
CfcExemptControlledPersonTaxed2017 rule article/296	AstanaHubParticipantTaxationDetermined rule article/738
CfcExemptIndirectNonControlled2017 rule article/296	AttestingWitnessParticipates rule article/182
CfcExemptIndirectResident2017 rule article/296	AuthorityActivityControlPerformed rule article/178
CfcExemptPassiveIncomeBelowThreshold2017 rule article/296	AutomatedControlPerformed rule article/139
CfcExemptPermanentEstablishmentTaxed2017 rule article/296	AutomatedControlProcedurePerformed rule article/140
CfcFallbackProfit2017 rule article/297	AutomaticDeregistrationWithoutTransitionNotification2025 rule article/840
CfcFinancialLossExclusion2017 rule article/294	BankAcceptanceExecutesTaxPayment rule article/62
CfcForeignAuthorityRequestPermitted2017 rule article/297	BankAccountChangeNotificationDeadline rule article/55
CfcForeignIncomeTaxCredit2017 rule article/638	BankAccountChangeNotificationRequired rule article/55
CfcIncomeThresholdMet2017 rule article/294	BankAccountInfoOnRequestDeadline rule article/55
CfcInformationIndependentlyUnavailable2017 rule article/297	BankAccountInfoOnRequestRequired rule article/55
CfcLiabilityAndPenaltyRelief2017 rule article/297	BankCollectorInfoDeadline rule article/55
CfcLowEffectiveRate2017 rule article/294	BankCollectorInfoRequired rule article/55
CfcMissingAuditStatementFallbackRecalculation2017 rule article/297	BankCollectorReportQuarterEnd rule article/55
CfcParticipationStatement2017Filed rule article/298	BankCreditInfoOnRequestDeadline rule article/55
CfcParticipationThreshold2017 rule article/294	BankCreditInfoOnRequestRequired rule article/55
CfcPassiveProfit2017 rule article/294, article/297	BankEcommerceAccountInfoRequired rule article/55
CfcPreferentialStateAlternative2017 rule article/294	BankForeignAuthorityInfoRequired rule article/55
CfcPreferentialStateIncomeFilter2017 rule article/294	BankFxProceedsConclusionRequired rule article/55
CfcProfitAfterAdjustments2017 rule article/297	BankIndividualTransfersTotalsRequired rule article/55
CfcProfitTaxation2017Included rule article/340	BankInkassoExecutionDeadline rule article/55
CfcRecalculationPowerDiscrepancy2017 norm_template article/297	BankInkassoExecutionRequired rule article/55
CfcRecalculationPowerDiscrepancy2017Rule rule article/297	BankLoanInterestCessationNotificationRequired rule article/55
CfcRecalculationPowerFallback2017 norm_template article/297	BankLoanTerminationNotificationDeadline rule article/55
CfcRecalculationPowerFallback2017Rule rule article/297	BankLoanTerminationNotificationRequired rule article/55
CfcResidentProfit2017 rule article/297	BankMustAllowInspection rule article/55
CfcTaxCredit2017Applied rule article/638-1	BankMustExecuteInkassoPerSocialCode rule article/55
CfcTransformationDeadlineTenWorkingDays2017 rule article/297	BankMustExecutePerCivilCodePriority rule article/55
CfcTransformationDocumentComplete2017 rule article/297	BankMustExecuteTaxPaymentOrdersFirst rule article/55
CfcTransformationDocumentTimely2017 rule article/297	BankMustRecoverFromForeignCurrencyAccounts rule article/55
CfcTransformationFieldInapplicable2017 rule article/297	BankMustRefuseAccountOpeningDormantRegistry rule article/55
CfcTransformationFieldPresent2017 rule article/297	BankMustRefuseAccountOpeningInkassoOrSuspension rule article/55
CitAgriculturalActivityTax2017 rule article/302, article/313	BankMustRefuseAccountOpeningTaxOrSocialDebt rule article/55
CitBusinessLossAmount2017 rule article/224, article/299	BankMustReturnSuspensionOrder rule article/55
CitCapitalGainIncome2017Recognized rule article/228	BankMustSeizeFundsPerCivilCodePriority rule article/55
CitCfcDoubleTaxation2017Eliminated rule article/295	BankMustSuspendExpenseOperations rule article/55
CitCfcProfit2017Included rule article/297	BankPaymentTerminalTotalsRequired rule article/55
CitClaimAssignmentIncome2017Recognized rule article/233	BankRefusePaymentDocumentIdMismatch rule article/55
CitDepositaryReceiptDividend2017Applied rule article/310	BankRefusePaymentDocumentNoId rule article/55
CitDepreciationGroup1Amount2017 rule article/271	BankRefuseVehicleTaxPaymentDocument rule article/55
CitDepreciationGroup2Amount2017 rule article/271	BankReturnSuspensionOrderDeadline rule article/55
CitDepreciationGroup3Amount2017 rule article/271	BankTaxTransferDueCard rule article/55
CitDepreciationGroup4Amount2017 rule article/271	BankTaxTransferDueCash rule article/55
CitFirstQuarterAdvanceAmount2017 rule article/305	BankTaxTransferDueOnInitiation rule article/55
CitGeneralActivityTax2017 rule article/302, article/313	BankTreatyInfoSubmissionRequired rule article/55
CitGratuitousPropertyIncome2017Recognized rule article/238	BaseAssetDeliveryTaxAccounted rule article/293
CitPayableAmount2017 rule article/302	BaseDeductionCarryRefused2025 rule article/437
CitPostDeclarationAdvanceAmount2017 rule article/305	BaseDeductionClaimed2025 rule article/403, article/437
CitProvisionsSuspension2017Applied rule article/783	BaseDeductionNotClaimed2025 rule article/437
CitTaxableIncome2017Determined rule article/224	BoardTravelCompensationDeducted rule article/261
CitTaxableIncomeAmount2017 rule article/224	BorderSpecialEconomicZoneValueAddedTurnoverZeroRated rule article/471
CitWithholding2017Calculated rule article/308	BudgetPaymentWithholdingIncomeReduced rule article/432
CitWithholding2017Remitted rule article/311	BusinessIncomeTaxDeclarationWindow2025 rule article/420
CitWithholdingIncome2017Taxable rule article/307	BusinessIncomeTaxPaymentWindow2025 rule article/421
CitWithholdingReturn2017Due rule article/312	BusinessLossCarriedForward rule article/339
CitWithholdingTaxAmount2017 rule article/308, article/313	BusinessLossDeterminedFromAmount rule article/236
CitizenshipDocumentsDuty2017 rule article/613	BusinessTripCompensationDeducted rule article/260
CitizenshipDutyExemptOnce2017 rule article/619	CabinetPaperServiceRequired rule article/163, article/171
ClaimAssignmentIncome2017Taxable rule article/335	CabinetServedOnAcquaintance rule article/163, article/171
ClarificationRefusalGroundDocuments2017 rule article/134	CameraDiscrepancyInformationalNoticeDue rule article/82
ClarificationRefusalGroundInformation2017 rule article/134	CashDepositExecutesTaxPayment rule article/62
ClarificationRefusalGroundSignature2017 rule article/134	CashRegisterExemptBailiffAdvocateMediator2025 rule article/110
ClarificationRefusalPower2017 norm_template article/134	CashRegisterExemptNationalBank2025 rule article/110
ClarificationRefusalPower2017Rule rule article/134	CashRegisterExemptNationalPostalOperatorWithNetwork2025 rule article/110
CombinedExplorationProduction2017Deducted rule article/259	CashRegisterExemptNaturalPerson2025 rule article/110
CompletionMethodContractIncome2017Recognized rule article/284	CashRegisterExemptPersonCarriesToSettlement2025 rule article/110
ComprehensiveAudit2017Applied rule article/141	CashRegisterExemptReligiousAssociation2025 rule article/110
ConstitutionalCourtAppealDuty2017 rule article/610	CashRegisterExemptSecondTierBank2025 rule article/110
ConsularActionAfterPayment2017 rule article/629	CashRegisterExemptSpecialMobileApplication2025 rule article/110
ConsularApplicantIsPayer2017 rule article/625	CashRegisterExemptUrbanPublicTransport2025 rule article/110
ConsularCashAtLeastTenMrpDueNextDay2017 rule article/629	CashRegisterNotRequiredWhenExempt2025 rule article/110
ConsularCashBelowTenMrpDueThreeDays2017 rule article/629	CashRegisterReceiptDutyViolated2025 rule article/111
ConsularDomesticExchangePayment2017 rule article/629	CashRegisterReceiptNotIssued2025 rule article/111
ConsularFeeBudgetPayment2017 rule article/624	CashRegisterRequiredForMonetarySettlement2025 rule article/110
ConsularFeeExempt2017 rule article/628	CashRegisterWithoutTransferInPlaceWithoutNetwork2025 rule article/110
ConsularFeeNonrefundable2017 rule article/629	CfcAuditStatementDeadline250CalendarDays2025 rule article/335
ConsularForeignCashDueTenDays2017 rule article/629	CfcControlAlternative2025 rule article/332
ConsularLowReceiptsQuarterlyTransfer2017 rule article/629	CfcCorporateIncomeTaxCredit2025 rule article/414
ConsularMfaBudgetTransferThreeWorkingDays2017 rule article/629	CfcCorporateIncomeTaxCredited rule article/414
ConsularObjectRecognized2017 rule article/626	CfcDeMinimisExclusion2025 rule article/332
ConsularPaymentChannelPermitted2017 rule article/629	CfcDisclosureLiability2025 rule article/335
ConsularRateApprovalRequired2017 rule article/627	CfcDiscrepancyRecalculationPermitted2025 rule article/335
ConsularRegularReceiptsMonthlyTransfer2017 rule article/629	CfcDoubleTaxationEliminated rule article/398
ConsularUrgencyRatePermitted2017 rule article/627	CfcEntityRecognized2025 rule article/332
CorporateIncomeTax2017Calculated rule article/302	CfcExemptAifcInvestmentResident2025 rule article/334
CorporateIncomeTaxDeclaration2017Due rule article/315	CfcExemptControlledPersonTaxed2025 rule article/334
CorporateIncomeTaxObject2017Recognized rule article/223	CfcExemptIndirectNonControlled2025 rule article/334
CorporateIncomeTaxPeriod2017Determined rule article/314	CfcExemptIndirectResident2025 rule article/334
CorporateIncomeTaxRate2017Applied rule article/313	CfcExemptPassiveIncomeBelowThreshold2025 rule article/334
CorporateIncomeTaxpayer2017Recognized rule article/222	CfcExemptPermanentEstablishmentTaxed2025 rule article/334
CorporateTax2017Paid rule article/306	CfcFallbackProfit2025 rule article/335
CourtArbitrationCancellationDuty2017 rule article/610	CfcFinancialLossExclusion2025 rule article/332
CourtBankruptcyDuty2017 rule article/610	CfcForeignAuthorityRequestPermitted2025 rule article/335
CourtCassationDuty2017 rule article/610	CfcForeignIncomeTaxCredit2025 rule article/413
CourtCopyDuty2017 rule article/610	CfcIncomeThresholdMet2025 rule article/332
CourtDivorceDuty2017 rule article/610	CfcIndividualIncomeTaxed rule article/399
CourtDutyExempt2017 rule article/616	CfcInformationIndependentlyUnavailable2025 rule article/335
CourtEnforcementDocumentDuty2017 rule article/610	CfcLiabilityAndPenaltyRelief2025 rule article/335
CourtEntrepreneurTaxChallengeDuty2017 rule article/610	CfcLowEffectiveRate2025 rule article/332
CourtIndividualPropertyDivisionDuty2017 rule article/610	CfcMissingAuditStatementFallbackRecalculation2025 rule article/335
CourtIndividualPropertyDuty2017 rule article/610	CfcParticipationStatementFiled rule article/336
CourtIndividualReputationDuty2017 rule article/610	CfcParticipationThreshold2025 rule article/332
CourtIndividualRightsComplaintDuty2017 rule article/610	CfcPassiveProfit2025 rule article/332, article/335
CourtLegalPropertyDuty2017 rule article/610	CfcPreferentialStateAlternative2025 rule article/332
CourtLegalReputationDuty2017 rule article/610	CfcPreferentialStateIncomeFilter2025 rule article/332
CourtLegalRightsComplaintDuty2017 rule article/610	CfcProfitAfterAdjustments2025 rule article/335
CourtLegalTaxChallengeDuty2017 rule article/610	CfcRecalculationPowerDiscrepancy2025 norm_template article/335
CourtMixedClaimDuty2017 rule article/610	CfcRecalculationPowerDiscrepancy2025Rule rule article/335
CourtNonpropertyDuty2017 rule article/610	CfcRecalculationPowerFallback2025 norm_template article/335
CourtOrderDuty2017 rule article/610	CfcRecalculationPowerFallback2025Rule rule article/335
CourtSolvencyDuty2017 rule article/610	CfcResidentProfit2025 rule article/335
CourtSpecialProceedingDuty2017 rule article/610	CfcTaxRuleApplied rule article/333
CreditPortfolioImprovementOrganization2017Taxed rule article/292	CfcTaxableProfitRecognized rule article/335
CrossAudit2017Applied rule article/143	CfcTransformationDeadlineTenWorkingDays2025 rule article/335
DebtAbsenceInformationProcedure2017Applied rule article/100	CfcTransformationDocumentComplete2025 rule article/335
DebtorAccountEnforcement2017Applied rule article/123	CfcTransformationDocumentTimely2025 rule article/335
DebtorListPublication2017Applied rule article/127	CfcTransformationFieldInapplicable2025 rule article/335
DeceasedPersonTaxDebtSettlement2017Applied rule article/47	CfcTransformationFieldPresent2025 rule article/335
DeductionCompensationIncome2017Recognized rule article/237	Chapter33DutiesHaveFiveYearTaxLimitation rule article/65
DeferralInstallmentCreditTermination2017Applied rule article/54	CitAgriculturalActivityTax2025 rule article/345, article/357
DepositaryReceiptDividendPartialExemption2017Applied rule article/668	CitBusinessLossAmount2025 rule article/236
DepositaryReceiptDividendWithholding2017Applied rule article/354	CitDepreciationGroup1Amount2025 rule article/280
Depreciation2017Deducted rule article/271	CitDepreciationGroup2Amount2025 rule article/280
DerivativeIncome2017Recognized rule article/278	CitDepreciationGroup3Amount2025 rule article/280
DerivativeInstrument2017Classified rule article/277	CitDepreciationGroup4Amount2025 rule article/280
DigitalAssetExchangeFirstMonthEnd2017 rule article/26	CitFirstQuarterAdvanceAmount2025 rule article/349
DigitalAssetExchangeReportDeadline2017 rule article/26	CitGeneralActivityTax2025 rule article/345, article/357
DigitalAssetExchangeReportRequired2017 rule article/26	CitPayableAmount2025 rule article/345
DigitalAssetTransactionTaxation2017Applied rule article/332-1	CitPostDeclarationAdvanceAmount2025 rule article/350
DigitalMiningFeeCalculationAndPaymentProcedure2017Applied rule article/606-5	CitSeparateAllocationApplied rule article/211
DigitalMiningFeeGeneralProvisions2017Applied rule article/606-1	CitTaxableIncomeAmount2025 rule article/236
DigitalMiningFeePayers2017Determined rule article/606-2	CitWithholdingTaxAmount2025 rule article/352, article/357
DigitalMiningFeeTaxPeriodAndDeclaration2017Determined rule article/606-4	CitizenshipDocumentsDuty2025 rule article/666
DigitalMiningIncome2017Recognized rule article/227-1	CitizenshipDutyExemptOnce2025 rule article/669
DigitalMiningRenewableFeeRate2017Determined rule article/606-3	CivilContractBaseDeductionClaimed2025 rule article/437
DigitalMiningStandardFeeRate2017Determined rule article/606-3	CivilContractBaseDeductionNotClaimed2025 rule article/437
DiplomaticAccreditationInfoDeadline2017 rule article/26	CivilContractIncome2025 rule article/427
DiplomaticAccreditationInfoRequired2017 rule article/26	CivilContractIncomeTax2025 rule article/363, article/440
DirectExpenseAllocationMethod2017Applied rule article/665	CivilContractNetPay2025 rule article/440
DisabilityCitPayable2017 rule article/290	CivilContractScaleApplied2025 rule article/363, article/440
DisabilityFullReduction2017 rule article/290	CivilContractSocialPaymentDeduction2025 rule article/402, article/438
DisabilityOrganizationPayrollStatus2017 rule article/290	CivilContractTaxableIncome2025 rule article/439
DisabilityOrganizationSpecialPayrollStatus2017 rule article/290	ClaimAssignmentIncomeTaxable rule article/391
DisabilityOrganizationStaffStatus2017 rule article/290	ClaimAssignmentIncomeTransitionalRuleDetermined rule article/843
DisabilityReductionConditions2017 rule article/290	CleanCessationAllowsDeregistration rule article/76
DischargePaymentTc2017 rule article/576	CommissionValueAddedInvoiceIssued rule article/495
DischargeRateAluminumTc2017 rule article/576	CommonMineralWaterMudTaxObjectDetermined rule article/785
DischargeRateAmmoniumSaltTc2017 rule article/576	CommonMineralWaterMudTaxRateDetermined rule article/786
DischargeRateBiologicalOxygenDemandTc2017 rule article/576	ComparativeControlPerformed rule article/141
DischargeRateChloridesTc2017 rule article/576	ComparativeControlProcedurePerformed rule article/142
DischargeRateCopperTc2017 rule article/576	CompensationIncomeRecognized rule article/245
DischargeRateNitratesTc2017 rule article/576	CompletionMethodContractIncomeRecognized rule article/296
DischargeRateNitritesTc2017 rule article/576	ComplexHydrocarbonProjectTaxationDetermined rule article/742
DischargeRatePetroleumProductsTc2017 rule article/576	ComplexOnshoreGasProjectTaxationDetermined rule article/743
DischargeRateSulfatesTc2017 rule article/576	ComplexProjectSubsoilTaxObligationDetermined rule article/756
DischargeRateSuspendedSolidsTc2017 rule article/576	ComprehensiveTaxAuditConducted rule article/155
DischargeRateSyntheticSurfactantsTc2017 rule article/576	ConsularActionAfterPayment2025 rule article/678
DischargeRateTotalIronTc2017 rule article/576	ConsularApplicantIsPayer2025 rule article/674
DischargeRateZincTc2017 rule article/576	ConsularCashAtLeastTenMrpDueNextDay2025 rule article/678
DividendIncomeTax2017 rule article/320	ConsularCashBelowTenMrpDueThreeDays2025 rule article/678
DividendInterestRoyaltyTreatyApplication2017Applied rule article/667	ConsularDomesticExchangePayment2025 rule article/678
DividendRemunerationPrizeIncome2017Taxable rule article/327	ConsularFeeBudgetPayment2025 rule article/673
DivisionTaxObligation2017Determined rule article/64	ConsularFeeExempt2025 rule article/677
DivorceClaimStateDuty2017 rule article/610	ConsularFeeNonrefundable2025 rule article/678
DomesticPropertyCapitalGain2017Taxable rule article/331	ConsularForeignCashDueTenDays2025 rule article/678
DormantTaxpayer2017Recognized rule article/91	ConsularLowReceiptsQuarterlyTransfer2025 rule article/678
DoubtfulClaim2017Deducted rule article/248	ConsularMfaBudgetTransferThreeWorkingDays2025 rule article/678
DoubtfulObligationIncome2017Recognized rule article/230	ConsularObjectRecognized2025 rule article/675
DuplicateTaxAssessmentProhibited2017 rule article/7	ConsularPaymentChannelPermitted2025 rule article/678
DuplicateTaxAssessmentProjected2017 rule article/7	ConsularRateApprovalRequired2025 rule article/676
EInvoiceIssuanceRestriction2017Applied rule article/120-1	ConsularRegularReceiptsMonthlyTransfer2025 rule article/678
EaeuGoodsTraceability2017Ensured rule article/176-1	ConsularUrgencyRatePermitted2025 rule article/676
EaeuImportDeclarationCorrectionDeadline2017 rule article/456	ConsularUsdFeeTengeAmountAtOfficialRate2025 rule article/678
EaeuImportDeclarationDeadline2017 rule article/456	ContinuingContractBalanceTransferred rule article/308
EaeuImportVatPaymentDeadline2017 rule article/456	ContractAssetAndLossTransferred rule article/309
EcommerceConditionalRegistration2017Recognized rule article/778	ContractCorporateIncomeTaxDetermined rule article/805
EcommerceDefinitions2017Determined rule article/777	ContractEndPreproductionDeducted rule article/311
EcommerceVatCalculationAndPayment2017Calculated rule article/780	CorporateIncomeTaxCalculated rule article/345
EcommerceVatGeneralProvisions2017Recognized rule article/779	CorporateIncomeTaxDeclarationDue rule article/359
EducationDeduction2017Applied rule article/349	CorporateIncomeTaxObjectRecognized rule article/235
EducationOrgExpenseConfirmationDeadline2017 rule article/26	CorporateIncomeTaxPeriodDetermined rule article/358
EducationOrgExpenseConfirmationRequired2017 rule article/26	CorporateIncomeTaxRateApplied rule article/357
EmigrationDocumentsDuty2017 rule article/613	CorporateIncomeTaxpayerRecognized rule article/233
EmployeeInKindIncome2017Taxable rule article/323	CorporateTaxPaymentDue rule article/347
EmployeeIncome2017 rule article/322	CorrectedValueAddedInvoiceIssued rule article/499
EmployeeIncomeExpense2017Deducted rule article/257	CounterTaxAuditConducted rule article/157
EmployeeMaterialBenefitIncome2017Taxable rule article/324	CourtArbitrationCancellationDuty2025 rule article/665
EnterpriseComplexSaleIncome2017Recognized rule article/240	CourtBankruptcyDuty2025 rule article/665
EntrepreneurAccountingSpecifics2017Determined rule article/203	CourtCassationDuty2025 rule article/665
EntrepreneurIncome2017Determined rule article/337	CourtCopyDuty2025 rule article/665
EntrepreneurOrFarmIncomeTax2017 rule article/320	CourtDivorceDuty2025 rule article/665
EntrepreneurTerminationSpecifics2017Determined rule article/66	CourtDutyExempt2025 rule article/668
EntrepreneurTerminationTaxObligation2017Determined rule article/65	CourtEnforcementDocumentDuty2025 rule article/665
EntrepreneurWithoutAccountingGeneral2017Determined rule article/201	CourtEntrepreneurTaxChallengeDuty2025 rule article/665
EntrepreneurWithoutAccountingIncomeRecognitionSpecifics2017Determined rule article/682	CourtIndividualPropertyDivisionDuty2025 rule article/665
EntryExitVisaDuty2017 rule article/613	CourtIndividualPropertyDuty2025 rule article/665
EnvironmentalEmissionFeeCalculationAndPaymentProcedure2017Applied rule article/577	CourtIndividualReputationDuty2025 rule article/665
EnvironmentalEmissionFeeGeneralProvisions2017Applied rule article/573	CourtIndividualRightsComplaintDuty2025 rule article/665
EnvironmentalEmissionFeePayers2017Determined rule article/574	CourtLegalPropertyDuty2025 rule article/665
EnvironmentalEmissionFeeRates2017Determined rule article/576	CourtLegalReputationDuty2025 rule article/665
EnvironmentalEmissionFeeTaxObject2017Determined rule article/575	CourtLegalRightsComplaintDuty2025 rule article/665
EnvironmentalEmissionFeeTaxPeriod2017Determined rule article/578	CourtLegalTaxChallengeDuty2025 rule article/665
EnvironmentalEmissionFeeTaxReporting2017Applied rule article/579	CourtMixedClaimDuty2025 rule article/665
ErroneousPaymentOffset2017Applied rule article/103	CourtNonpropertyDuty2025 rule article/665
ErroneousPaymentRefund2017Applied rule article/103	CourtOrderDuty2025 rule article/665
ExcessProfitLevel1Tax2017 rule article/762	CourtSolvencyDuty2025 rule article/665
ExcessProfitLevel2Tax2017 rule article/762	CourtSpecialProceedingDuty2025 rule article/665
ExcessProfitLevel3Tax2017 rule article/762	CreditBureauReportInfoRequired rule article/56
ExcessProfitLevel4Tax2017 rule article/762	CrowdfundingPlatformReportRequired rule article/56
ExcessProfitLevel5Tax2017 rule article/762	CumulativeTaxableIncome2025 rule article/441
ExcessProfitLevel6Tax2017 rule article/762	DaysPresentInResidencyWindow2025 rule article/222
ExcessProfitLevel7Tax2017 rule article/762	DeadlineStartsOnDayAfterTrigger rule article/64
ExcisableGoodsControl2017Applied rule article/172	DeathTerminatesPersonObligation rule article/79
ExcisableGoodsDamageLoss2017Determined rule article/468	DebtGroundSuspendsSpending rule article/86
ExcisableGoodsExportConfirmation2017Confirmed rule article/471	DebtorAccountDebtRecovered rule article/186
ExcisableGoodsList2017Determined rule article/462	DeclarationResidencyFromArticle222_2025 rule article/222, article/417
ExciseAlcoholWineMixedRateSpecifics2017Determined rule article/467	DeclaredSharesForcedIssueApplied rule article/188
ExciseApplication2017Determined rule article/460	DecreaseWithinRecognizedIncome constraint article/724
ExciseBeerTax2017 rule article/463	DeductionAdjusted rule article/288
ExciseCalculation2017Calculated rule article/472	DeemedGeneralRegimeWithoutTransitionNotification2025 rule article/840
ExciseCalculationByStructuralUnit2017Calculated rule article/477	DeliveryPersonGoodsInfoDeadline rule article/56
ExciseCrudeOilPaymentDeadline2017 rule article/475	DeliveryPersonGoodsInfoRequired rule article/56
ExciseDeduction2017Applied rule article/474	DependentAgentPermanentEstablishmentFormed rule article/229
ExciseExemptImport2017Exempted rule article/481	DepositaryReceiptDividendAgentObligationApplied rule article/442
ExciseGeneralPaymentDeadline2017 rule article/475	DepositaryReceiptDividendTaxTreatmentApplied rule article/354
ExciseIdentificationMarksDamageLoss2017Determined rule article/469	DepreciationDeducted rule article/280
ExciseImportPaymentDeadline2017Due rule article/480	DerivativeFinancialInstrumentClassified rule article/289
ExciseImportTaxBase2017Determined rule article/479	DerivativeIncomeRecognized rule article/290
ExciseOperationDate2017Determined rule article/465	DerivativeInstrumentCapitalGainTaxable rule article/388
ExcisePaymentDeadline2017Due rule article/475	DerivativeInstrumentLossCarriedForward rule article/342
ExcisePaymentPlace2017Determined rule article/476	DeskControlPerformed rule article/136
ExcisePeriodAndDeclaration2017Due rule article/478	DeskControlResultApplies rule article/137
ExciseRate2017Determined rule article/463	DigitalAssetCapitalGainRecognized rule article/326
ExciseTaxBase2017Determined rule article/466	DigitalAssetExchangeFirstMonthEnd rule article/56
ExciseTaxBaseAdjustment2017Applied rule article/473	DigitalAssetExchangeReportDeadline rule article/56
ExciseTaxObjectDomestic2017Recognized rule article/464	DigitalAssetExchangeReportRequired rule article/56
ExciseTaxpayer2017Recognized rule article/461	DigitalAssetPropertyCapitalGainTaxable rule article/389
ExciseTollingPaymentDeadline2017 rule article/475	DigitalMiningIncomeRecognized rule article/325
ExitVisaDuty2017 rule article/613	DigitalMiningPaymentCalculated rule article/661
ExportRentTaxCalculation2017Calculated rule article/715	DigitalMiningPaymentGeneralDetermined rule article/657
ExportRentTaxDeclaration2017Due rule article/719	DigitalMiningPaymentPayerRecognized rule article/658
ExportRentTaxObject2017Recognized rule article/714	DigitalMiningPaymentPeriodDetermined rule article/660
ExportRentTaxPaymentDeadline2017Due rule article/718	DigitalMiningPaymentRateDetermined rule article/659
ExportRentTaxPeriod2017Determined rule article/717	DiplomaticTaxRefundDue rule article/131
ExportRentTaxRate2017Determined rule article/716	DirectExpenseDeductionDetermined rule article/711
ExportRentTaxpayer2017Recognized rule article/713	DisabilityCitPayable2025 rule article/331
FarmHouseholdRegimeApplicationSpecifics2017Determined rule article/705	DisabilityFullReduction2025 rule article/331
FarmHouseholdRegimeGeneralProvisions2017Applied rule article/702	DisabilityOrganizationStatus2025 rule article/331
FarmHouseholdRegimePaymentDeadlines2017Due rule article/706	DisabilityPartialReduction2025 rule article/331
FarmHouseholdRegimeTaxObject2017Recognized rule article/703	DisabilityReductionConditions2025 rule article/331
FeeCalculationAndPaymentProcedure2017Applied rule article/552	DischargePayment2025 rule article/639
FeePayers2017Determined rule article/551	DischargeRateGeneralAluminum2025 rule article/639
FinanceLeaseGeneral2017Recognized rule article/196	DischargeRateGeneralAmmoniumSalt2025 rule article/639
FinanceLeaseTaxBenefitConditions2017Determined rule article/197	DischargeRateGeneralBiologicalOxygenDemand2025 rule article/639
FinancialRegulatorCollectorInfoRequired2017 rule article/26	DischargeRateGeneralChlorides2025 rule article/639
FineObligationLimitationTermination2017Applied rule article/99	DischargeRateGeneralCopper2025 rule article/639
FinePaymentOverpaymentRefund2017Applied rule article/106	DischargeRateGeneralNitrates2025 rule article/639
FixedAsset2017Deducted rule article/265	DischargeRateGeneralNitrites2025 rule article/639
FixedAsset2017Disposed rule article/270	DischargeRateGeneralPetroleumProducts2025 rule article/639
FixedAsset2017Qualified rule article/266	DischargeRateGeneralSulfates2025 rule article/639
FixedAsset2017Received rule article/268	DischargeRateGeneralSuspendedSolids2025 rule article/639
FixedAssetCostBalance2017Determined rule article/267	DischargeRateGeneralSyntheticSurfactants2025 rule article/639
FixedAssetDisposalIncome2017Recognized rule article/234	DischargeRateGeneralTotalIron2025 rule article/639
FixedDeductionAdditional2017Applied rule article/693	DischargeRateGeneralZinc2025 rule article/639
FixedDeductionRegimeCalculation2017Calculated rule article/695	DischargeRateLifeSupportAluminum2025 rule article/639
FixedDeductionRegimeDeclarationAndPayment2017Due rule article/696	DischargeRateLifeSupportAmmoniumSalt2025 rule article/639
FixedDeductionRegimeExpenseProcedure2017Determined rule article/692	DischargeRateLifeSupportBiologicalOxygenDemand2025 rule article/639
FixedDeductionRegimeIncome2017Determined rule article/691	DischargeRateLifeSupportChlorides2025 rule article/639
FixedDeductionRegimeIncomeReduction2017Applied rule article/694	DischargeRateLifeSupportCopper2025 rule article/639
FixedDeductionRegimeTaxObject2017Recognized rule article/690	DischargeRateLifeSupportNitrates2025 rule article/639
FlareEmissionPaymentTc2017 rule article/576	DischargeRateLifeSupportNitrites2025 rule article/639
FlareEmissionRateCarbonOxidesFlareTc2017 rule article/576	DischargeRateLifeSupportPetroleumProducts2025 rule article/639
FlareEmissionRateHydrocarbonsFlareTc2017 rule article/576	DischargeRateLifeSupportSulfates2025 rule article/639
FlareEmissionRateHydrogenSulfideFlareTc2017 rule article/576	DischargeRateLifeSupportSuspendedSolids2025 rule article/639
FlareEmissionRateMercaptanFlareTc2017 rule article/576	DischargeRateLifeSupportSyntheticSurfactants2025 rule article/639
FlareEmissionRateMethaneFlareTc2017 rule article/576	DischargeRateLifeSupportTotalIron2025 rule article/639
FlareEmissionRateNitrogenDioxideFlareTc2017 rule article/576	DischargeRateLifeSupportZinc2025 rule article/639
FlareEmissionRateSootFlareTc2017 rule article/576	DividendExemptByOfficialList2025 rule article/436
FlareEmissionRateSulfurDioxideFlareTc2017 rule article/576	DividendForeignPaymentInYear2025 rule article/413
ForcedShareIssuance2017Applied rule article/125	DividendIncomeAmount2025 rule article/363
ForcedTerminationSpecifics2017Applied rule article/93	DividendIncomeForYearFromPayments2025 rule article/417
ForeignPropertyDisposalIncome2017Taxable rule article/332	DividendIncomeTax2025 rule article/363
ForeignTax2017Credited rule article/303	DividendIncomeTaxable rule article/377
ForeignerArrivalDepartureInfoDeadline2017 rule article/26	DividendNotExempt2025 rule article/436
ForeignerArrivalDepartureInfoRequired2017 rule article/26	DividendPaymentExcluded2025 rule article/436
ForeignerSecondedByUnregisteredNonresident2017Determined rule article/656	DividendPaymentInYear2025 rule article/363
ForestResourceFeeCalculationAndPaymentProcedure2017Applied rule article/588	DividendPaymentTaxableAmount2025 rule article/363, article/436
ForestResourceFeeGeneralProvisions2017Applied rule article/584	DividendScaleApplied2025 rule article/363
ForestResourceFeePayers2017Determined rule article/585	DividendTaxableIncomeFromPayments2025 rule article/363
ForestResourceFeeRates2017Determined rule article/587	DivorceClaimStateDuty2025 rule article/665
ForestResourceFeeTaxObject2017Determined rule article/586	DoubtfulClaimDeducted rule article/267
FuelWholesaleRetailCriteria2017Determined rule article/470	DoubtfulClaimTurnoverAdjusted rule article/465
FullExemptionTreatyApplication2017Applied rule article/666	DoubtfulObligationIncomeRecognized rule article/241
GamblingMonthlyTaxByKind2017 rule article/536	DoubtfulObligationValueAddedTaxCreditAdjusted rule article/485
GamblingRateBookmakerCashDesk2017 rule article/536	DuplicateTaxAssessmentProhibited2025 rule article/29
GamblingRateElectronicBookmakerCashDesk2017 rule article/536	DuplicateTaxAssessmentProjected2025 rule article/29
GamblingRateElectronicTotalizatorCashDesk2017 rule article/536	DutyToIssueCashRegisterReceipt2025 rule article/111
GamblingRateGamingTable2017 rule article/536	DutyToProvideAccessToCashRegister2025 rule article/111
GamblingRateSlotMachine2017 rule article/536	EaeuCommissionImportValueAddedTaxPaid rule article/529
GamblingRateTotalizatorCashDesk2017 rule article/536	EaeuExemptValueAddedTurnoverImportRecognized rule article/525
GamblingTaxCalculation2017Calculated rule article/538	EaeuExportConfirmed rule article/521
GamblingTaxDeclarationDeadline2017Due rule article/541	EaeuExportTaxableTurnoverAmountDetermined rule article/517
GamblingTaxObject2017Recognized rule article/535	EaeuExportValueAddedTaxCalculatedPaid rule article/531
GamblingTaxPaymentDeadline2017Due rule article/542	EaeuExportValueAddedTurnoverZeroRated rule article/520
GamblingTaxPeriod2017Determined rule article/537	EaeuImportStatementWithdrawn rule article/532
GamblingTaxRate2017Determined rule article/536	EaeuImportTaxableAmountDetermined rule article/518
GamblingTaxpayer2017Recognized rule article/534	EaeuImportValueAddedTaxAdjusted rule article/533
GeneralDeductionConditions2017Applied rule article/242	EaeuImportValueAddedTaxCalculatedPaid rule article/530
GeneralRegimeEntrepreneurIncome2017Determined rule article/366	EaeuImportValueAddedTaxOffsetPaymentApplied rule article/509
GphSocialContributionDeduction2017Applied rule article/345-2	EaeuImportValueAddedTaxPayerDetermined rule article/528
GratuitousPropertyIncome2017Taxable rule article/325	EaeuInternationalTransportTurnoverTaxed rule article/522
HealthcareEntityExpenseConfirmationDeadline2017 rule article/26	EaeuServiceTaxableTurnoverAmountDetermined rule article/519
HealthcareEntityExpenseConfirmationRequired2017 rule article/26	EaeuSupplyAndImportTurnoverDetermined rule article/514
HedgingTaxAccounting2017Applied rule article/280	EaeuTollProcessingTermDetermined rule article/524
HistoricalCostsPaymentEstablishmentProcedure2017Applied rule article/733	EaeuTollProcessingTurnoverZeroRated rule article/523
HistoricalCostsPaymentGeneralProvisions2017Applied rule article/731	EaeuValueAddedInvoiceIssued rule article/527
HistoricalCostsPaymentPayers2017Determined rule article/732	EaeuValueAddedSupplyPlaceDetermined rule article/515
HistoricalCostsPaymentProcedureAndDeadline2017Applied rule article/734	EaeuValueAddedTaxCredited rule article/526
HistoricalCostsPaymentTaxDeclaration2017Applied rule article/735	EaeuValueAddedTaxEventDateDetermined rule article/516
HorizontalMonitoring2017Applied rule article/131	EaeuValueAddedTaxObjectDetermined rule article/513
HorizontalMonitoringProcedure2017Applied rule article/133	EaeuValueAddedTaxPayerRecognized rule article/512
InKindHydrocarbonTaxPayment2017Accounted rule article/285	EaeuValueAddedTaxRulesApplied rule article/511
InKindMetAndExportRentTaxExecution2017Applied rule article/773	EarlyTaxPaymentIsPermitted rule article/64
InKindRoyaltyAndProfitShareExecution2017Applied rule article/772	EconomicBenefitNotIndividualIncome rule article/365
IncludedGrossIncomeType2017Included rule article/226	EconomicBenefitNotRecognizedAsIncome rule article/238
IncomeExpense2017Adjusted rule article/287	ElectronicInvoiceControlPerformed rule article/138
IncomeExpenseAdjustmentGeneral2017Applied rule article/286	EliminatedPlatformGroundRestoresAccess rule article/89
IncomePropertyDeclaration2017Due rule article/633	EliminatedPropertyGroundRemovesRestriction rule article/87
IncomePropertyDeclarationComposition2017Determined rule article/634	EliminatedSuspensionGroundResumesSpending rule article/86
IncomePropertyDeclarationDeadline2017Applied rule article/635	EmergencyAdministrationRulesApply rule article/91
IncomePropertyDeclarationTaxPaymentProcedure2017Applied rule article/641	EmigrationDocumentsDuty2025 rule article/666
IncomePropertyDeclarationWindow2017 rule article/633, article/635	EmployeeIncome2025 rule article/426
IncomePropertyTaxPaymentWindow2017 rule article/641	EmployeeIncomeTaxable rule article/372
IncomeTax2017 rule article/320, article/353, article/357	EmployeeWithholdingIncomeDetermined rule article/426
IndirectDeterminationGeneralProvisions2017Applied rule article/160	EmployeeWithholdingIncomeReduced rule article/429
IndirectDeterminationInformationSources2017Used rule article/162	EmployeeWithholdingTaxCalculated rule article/441
IndirectDeterminationProcedure2017Determined rule article/163	EmployerExpenseDeducted rule article/270
IndirectDeterminationSpecialCases2017Determined rule article/164	EmployerExpenseNotIndividualIncome rule article/366
IndirectIncomeDetermination2017Determined rule article/72	EnterpriseComplexSaleIncomeRecognized rule article/247
IndividualCarAfter2013Over5000 rule article/492	EntrepreneurCessationTerminatesObligation rule article/79
IndividualCarAfter2013UpTo3200 rule article/492	EntrepreneurDeregisteredOnRequest2025 rule article/98
IndividualCarAfter2013UpTo3500 rule article/492	EntrepreneurNotDeregisteredWithObligations2025 rule article/98
IndividualCarAfter2013UpTo4000 rule article/492	EntrepreneurOrFarmIncomeTax2025 rule article/363
IndividualCarAfter2013UpTo5000 rule article/492	EntrepreneurOrFarmScaleApplied2025 rule article/363
IndividualCarScaleRowFive2017 rule article/492	EntrepreneurRegistrationApplies rule article/97
IndividualCarScaleRowFour2017 rule article/492	EntrepreneurialActivityIncomeTaxDeclarationDue rule article/420
IndividualCarScaleRowOne2017 rule article/492	EntrepreneurialActivityIncomeTaxPaymentDue rule article/421
IndividualCarScaleRowSeven2017 rule article/492	EntryExitVisaDuty2025 rule article/666
IndividualCarScaleRowSix2017 rule article/492	EnvironmentalPaymentCalculated rule article/640
IndividualCarScaleRowThree2017 rule article/492	EnvironmentalPaymentGeneralDetermined rule article/636
IndividualCarScaleRowTwo2017 rule article/492	EnvironmentalPaymentObjectDetermined rule article/638
IndividualCarTax2017 rule article/493	EnvironmentalPaymentPayerRecognized rule article/637
IndividualDebtEnforcement2017Applied rule article/128	EnvironmentalPaymentPeriodDetermined rule article/641
IndividualEntrepreneurRegistration2017Recognized rule article/79	EnvironmentalPaymentRateDetermined rule article/639
IndividualEntrepreneurRegistrationDataAmendment2017Applied rule article/80	EnvironmentalPaymentReportingDetermined rule article/642
IndividualEntrepreneurRegistrationTermination2017Applied rule article/81	ErroneousPaymentOffsetOrRefundDue rule article/123
IndividualForeignTaxCredit2017Applied rule article/638	EsfGroundSuspendsInvoices rule article/88
IndividualIncomeAdjustmentItem2017Excluded rule article/341	ExcessProfitLevel1Tax2025 rule article/808
IndividualIncomeTaxExcess2017Determined rule article/640	ExcessProfitLevel2Tax2025 rule article/808
IndividualIncomeTaxObject2017Recognized rule article/318	ExcessProfitLevel3Tax2025 rule article/808
IndividualIncomeTaxProcedure2017Applied rule article/317	ExcessProfitLevel4Tax2025 rule article/808
IndividualIncomeTaxpayer2017Recognized rule article/316	ExcessProfitLevel5Tax2025 rule article/808
IndividualPropertyClaimStateDuty2017 rule article/610	ExcessProfitLevel6Tax2025 rule article/808
IndividualPropertyScaleAppliedTo2017 rule article/531	ExcessProfitLevel7Tax2025 rule article/808
IndividualPropertyScaleFloor2017 rule article/531	ExcessProfitTaxCalculated rule article/807
IndividualPropertyScaleMode2017 rule article/531	ExcessProfitTaxDeclarationDetermined rule article/811
IndividualPropertyScaleRoundingPolicy2017 rule article/531	ExcessProfitTaxDeductionsDetermined rule article/804
IndividualPropertyScaleRoundingStage2017 rule article/531	ExcessProfitTaxGeneralDetermined rule article/798
IndividualPropertyTaxAmount2017 rule article/531	ExcessProfitTaxGrossAnnualIncomeDetermined rule article/803
IndividualPropertyTier01BoundKind2017 rule article/531	ExcessProfitTaxNetIncomeDetermined rule article/801
IndividualPropertyTier01From2017 rule article/531	ExcessProfitTaxNetIncomeDistributionLimitDetermined rule article/808
IndividualPropertyTier01Of2017 rule article/531	ExcessProfitTaxObjectDetermined rule article/800
IndividualPropertyTier01Rate2017 rule article/531	ExcessProfitTaxPayerRecognized rule article/799
IndividualPropertyTier01Upto2017 rule article/531	ExcessProfitTaxPaymentDeadlineDetermined rule article/810
IndividualPropertyTier02BoundKind2017 rule article/531	ExcessProfitTaxPeriodDetermined rule article/809
IndividualPropertyTier02From2017 rule article/531	ExcessProfitTaxableIncomeDetermined rule article/802
IndividualPropertyTier02Of2017 rule article/531	ExchangeDifferenceDeducted rule article/271
IndividualPropertyTier02Rate2017 rule article/531	ExcisableGoodsControlPerformed rule article/175
IndividualPropertyTier02Upto2017 rule article/531	ExciseAlcoholWineTaxationDetermined rule article/541
IndividualPropertyTier03BoundKind2017 rule article/531	ExciseAmountCalculated rule article/546
IndividualPropertyTier03From2017 rule article/531	ExciseApplicationApplied rule article/534
IndividualPropertyTier03Of2017 rule article/531	ExciseBeerTax2025 rule article/537
IndividualPropertyTier03Rate2017 rule article/531	ExciseDeductionApplied rule article/548
IndividualPropertyTier03Upto2017 rule article/531	ExciseFuelSaleCategoryDetermined rule article/544
IndividualPropertyTier04BoundKind2017 rule article/531	ExciseGoodsExportConfirmed rule article/545
IndividualPropertyTier04From2017 rule article/531	ExciseGoodsRecognized rule article/536
IndividualPropertyTier04Of2017 rule article/531	ExciseOnDamagedIdentificationMeansDetermined rule article/543
IndividualPropertyTier04Rate2017 rule article/531	ExciseOnDamagedLostGoodsPaid rule article/542
IndividualPropertyTier04Upto2017 rule article/531	ExciseOperationDateDetermined rule article/539
IndividualPropertyTier05BoundKind2017 rule article/531	ExcisePayerRecognized rule article/535
IndividualPropertyTier05From2017 rule article/531	ExcisePaymentDeadlineDetermined rule article/549
IndividualPropertyTier05Of2017 rule article/531	ExcisePaymentPlaceDetermined rule article/550
IndividualPropertyTier05Rate2017 rule article/531	ExciseRateDetermined rule article/537
IndividualPropertyTier05Upto2017 rule article/531	ExciseTaxBaseAdjusted rule article/547
IndividualPropertyTier06BoundKind2017 rule article/531	ExciseTaxBaseDetermined rule article/540
IndividualPropertyTier06From2017 rule article/531	ExciseTaxObjectDetermined rule article/538
IndividualPropertyTier06Of2017 rule article/531	ExciseTaxPeriodDeclarationDetermined rule article/551
IndividualPropertyTier06Rate2017 rule article/531	ExemptOrphanHeirDebtWrittenOff rule article/73
IndividualPropertyTier06Upto2017 rule article/531	ExemptValueAddedImportRecognized rule article/479
IndividualPropertyTier07BoundKind2017 rule article/531	ExemptValueAddedSupplyTurnoverRecognized rule article/474
IndividualPropertyTier07From2017 rule article/531	ExitVisaDuty2025 rule article/666
IndividualPropertyTier07Of2017 rule article/531	ExpenseNotDeducted rule article/286
IndividualPropertyTier07Rate2017 rule article/531	ExportGoodsValueAddedTurnoverZeroRated rule article/467
IndividualPropertyTier07Upto2017 rule article/531	ExportRentTaxCalculated rule article/748
IndividualPropertyTier08BoundKind2017 rule article/531	ExportRentTaxDeclarationDetermined rule article/752
IndividualPropertyTier08From2017 rule article/531	ExportRentTaxObjectDetermined rule article/747
IndividualPropertyTier08Of2017 rule article/531	ExportRentTaxPayerRecognized rule article/746
IndividualPropertyTier08Rate2017 rule article/531	ExportRentTaxPaymentDeadlineDetermined rule article/751
IndividualPropertyTier08Upto2017 rule article/531	ExportRentTaxPeriodDetermined rule article/750
IndividualPropertyTier09BoundKind2017 rule article/531	ExportRentTaxRateDetermined rule article/749
IndividualPropertyTier09From2017 rule article/531	ExportRentTaxpayerTransitionalRuleDetermined rule article/835
IndividualPropertyTier09Of2017 rule article/531	ExtinguishedObligationNotIndividualIncome rule article/368
IndividualPropertyTier09Rate2017 rule article/531	FamilyConditionByCloseRelative2025 rule article/222
IndividualPropertyTier09Upto2017 rule article/531	FamilyConditionBySpouse2025 rule article/222
IndividualPropertyTier10BoundKind2017 rule article/531	FamilyConditionVacuous2025 rule article/222
IndividualPropertyTier10From2017 rule article/531	FarmAgriculturalIncomeTaxReduction2025 rule article/363
IndividualPropertyTier10Of2017 rule article/531	FarmMayReduceAgriculturalIncomeTax2025 rule article/363
IndividualPropertyTier10Rate2017 rule article/531	FarmSpecialRegimeDeclarationDeadlineDetermined rule article/733
IndividualPropertyTier10Upto2017 rule article/531	FarmSpecialRegimeFeaturesDetermined rule article/731
IndividualPropertyTier11BoundKind2017 rule article/531	FarmSpecialRegimeGeneralDetermined rule article/728
IndividualPropertyTier11From2017 rule article/531	FarmSpecialRegimeObjectDetermined rule article/729
IndividualPropertyTier11Of2017 rule article/531	FarmSpecialRegimePaymentDeadlineDetermined rule article/732
IndividualPropertyTier11Rate2017 rule article/531	FarmSpecialRegimeTaxCalculated rule article/730
IndividualPropertyTier11Upto2017 rule article/531	FeesCalculationPaymentDetermined rule article/614
IndividualPropertyTier12BoundKind2017 rule article/531	FeesGeneralProvisionsDetermined rule article/612
IndividualPropertyTier12From2017 rule article/531	FeesPayerRecognized rule article/613
IndividualPropertyTier12Of2017 rule article/531	FinalTaxAuditActIssued rule article/170
IndividualPropertyTier12Rate2017 rule article/531	FinalTaxAuditActRecorded rule article/170
IndividualPropertyTier12Upto2017 rule article/531	FinalTaxAuditActWithoutPreliminaryRecorded rule article/169, article/170
IndividualPropertyTier13BoundKind2017 rule article/531	FinancialClaimAssignmentIncomeRecognized rule article/321
IndividualPropertyTier13From2017 rule article/531	FinancialLeaseTaxPreferenceApplied rule article/213
IndividualPropertyTier13Of2017 rule article/531	FinancialLeaseTaxTreatmentApplied rule article/212
IndividualPropertyTier13Rate2017 rule article/531	FinancialLeasingExemptTurnoverRecognized rule article/478
IndividualPropertyTier13Upto2017 rule article/531	FinancialOperationExemptTurnoverRecognized rule article/477
IndividualPropertyTier14BoundKind2017 rule article/531	FinancialReserveDeducted rule article/323
IndividualPropertyTier14From2017 rule article/531	FirstQuarterAdvancePaymentDue rule article/349
IndividualPropertyTier14Of2017 rule article/531	FixedAssetDeductionApplied rule article/274
IndividualPropertyTier14Rate2017 rule article/531	FixedAssetDisposalIncomeRecognized rule article/244
IndividualPropertyTier14Upto2017 rule article/531	FixedAssetDisposalRecorded rule article/279
IndividualPropertyTier15BoundKind2017 rule article/531	FixedAssetGroupLossRecognized rule article/340
IndividualPropertyTier15From2017 rule article/531	FixedAssetQualified rule article/275
IndividualPropertyTier15Of2017 rule article/531	FixedAssetReceiptRecognized rule article/277
IndividualPropertyTier15Rate2017 rule article/531	FixedAssetRecordMaintained rule article/276
IndividualPropertyTier15Upto2017 rule article/531	FixedAssetSubsequentExpenseTreated rule article/281
IndividualPropertyTier16BoundKind2017 rule article/531	FixedPlacePermanentEstablishmentFormed rule article/227
IndividualPropertyTier16From2017 rule article/531	FlareEmissionPayment2025 rule article/639
IndividualPropertyTier16Of2017 rule article/531	FlareEmissionRateCarbonOxidesFlare2025 rule article/639
IndividualPropertyTier16Rate2017 rule article/531	FlareEmissionRateHydrocarbonsFlare2025 rule article/639
IndividualRecognizedResident2017 rule article/217	FlareEmissionRateHydrogenSulfideFlare2025 rule article/639
InsuranceOrgInfoDeadline2017 rule article/26	FlareEmissionRateMercaptanFlare2025 rule article/639
InsuranceOrgInfoRequired2017 rule article/26	FlareEmissionRateMethaneFlare2025 rule article/639
InsuranceOrganization2017Deducted rule article/249	FlareEmissionRateNitrogenDioxideFlare2025 rule article/639
InsurancePremiumAndGuaranteeContribution2017Deducted rule article/256	FlareEmissionRateSootFlare2025 rule article/639
InsuranceReinsuranceIncome2017Recognized rule article/231	FlareEmissionRateSulfurDioxideFlare2025 rule article/639
IntellectualPropertyDutyExempt2017 rule article/620	ForcedCessationApplies rule article/109
InternationalTransportExemptionTreatyApplication2017Applied rule article/669	ForcedTaxDebtMeasureApplied rule article/184
InvestmentAgreementGeneralProvisions2017Determined rule article/712-1	ForcedTaxObligationExecutionApplies rule article/183
InvestmentAgreementObligationReduction2017Applied rule article/712-3	ForeignAircraftFuelValueAddedTurnoverZeroRated rule article/469
InvestmentAgreementTaxation2017Applied rule article/712-2	ForeignEcommerceVatCalculationPaymentDetermined rule article/827
InvestmentObligationsAgreementGeneralProvisions2017Determined rule article/712-4	ForeignEcommerceVatGeneralDetermined rule article/826
InvestmentObligationsAgreementTaxation2017Applied rule article/712-5	ForeignEcommerceVatTransitionalRuleDetermined rule article/834
InvestmentPriorityProjectGeneralProvisions2017Determined rule article/711	ForeignFundsReceiptAndSpendingReportRequired rule article/56
InvestmentPriorityProjectTaxation2017Applied rule article/712	ForeignFundsReceiptNotificationRequired rule article/56
InvestmentTaxCredit2017Applied rule article/49-1	ForeignIndividualIncomeTaxCredited rule article/413
InvestmentTaxCreditConditions2017Determined rule article/51-1	ForeignSourceIncomeAmount2025 rule article/413
InvestmentTaxPreference2017Applied rule article/274	ForeignTaxCreditLimit2025 rule article/413
InvoiceIssuanceRequestDeadline2017 rule article/412	ForeignTaxCreditRefusedWithoutDocument2025 rule article/413
InvoicePaperEntryAfterErrorFixDeadline2017 rule article/412	ForeignTaxCreditWithinLimit2025 rule article/413
InvoicePaperEntryAfterRestrictionDeadline2017 rule article/412	ForeignTaxCredited rule article/346
IpnAgentBasedReconciliationProcedure2017Applied rule article/111	ForestPlantPaymentCalculated rule article/633
IpnDeductionConfirmationReconciliation2017Applied rule article/112	ForestPlantPaymentRateDetermined rule article/630
IpnExcessBankRefund2017Applied rule article/113	FreightForwarderValueAddedInvoiceIssued rule article/494
IpnExcessDebtPriorityOffset2017Applied rule article/113	FulfilNotificationDuty2025 rule article/137, article/82, article/83
IpnExcessFuturePaymentOffset2017Applied rule article/113	FulfilTaxNotification2025 norm_template article/137, article/82, article/83
IpnReconciliation2017Applied rule article/110	FullyDeductedAssetCapitalGainRecognized rule article/253
IpnReconciliationGeneralProvisions2017Applied rule article/109	GamblingMonthlyTaxByKind2025 rule article/607
IpnSocialTaxDeclaration2017Due rule article/358	GamblingOrganizerInfoRequired rule article/56
IpnTransitional2025Provisions2017Determined rule article/781	GamblingRateBookmakerCashDesk2025 rule article/607
JointActivityImplementation2017Determined rule article/199	GamblingRateElectronicBookmakerCashDesk2025 rule article/607
JointActivitySubsoilUsers2017Determined rule article/200	GamblingRateElectronicTotalizatorCashDesk2025 rule article/607
JointEntrepreneurshipObligation2017Determined rule article/198	GamblingRateGamingTable2025 rule article/607
LaborImmigrantPrepaymentTax2017 rule article/642	GamblingRateSlotMachine2025 rule article/607
LaborImmigrantResidentIncome2017Determined rule article/642	GamblingRateTotalizatorCashDesk2025 rule article/607
LandGrantFeeGeneralProvisions2017Applied rule article/559	GamblingTaxCalculated rule article/609
LandPlotFeeCalculationAndPaymentProcedure2017Applied rule article/564	GamblingTaxDeclarationDeadlineDetermined rule article/610
LandPlotFeePayers2017Determined rule article/560	GamblingTaxObjectDetermined rule article/606
LandPlotFeeRates2017Determined rule article/563	GamblingTaxPayerRecognized rule article/605
LandPlotFeeTaxObject2017Determined rule article/561	GamblingTaxPaymentDeadlineDetermined rule article/611
LandPlotFeeTaxPeriod2017Determined rule article/562	GamblingTaxPeriodDetermined rule article/608
LandPlotFeeTaxReporting2017Applied rule article/565	GamblingTaxRateDetermined rule article/607
LandSteppeBonitetOneTax2017 rule article/503	GeneralExpenseDeducted rule article/257
LandTaxAgriculturalIndividualRate2017Determined rule article/504	GeneralRegimeIndividualEntrepreneurIncomeDetermined rule article/393
LandTaxAgriculturalRate2017Determined rule article/503	GeneralRegistrationApplies rule article/94
LandTaxBase2017Determined rule article/502	GeneralTaxControlPerformed rule article/151
LandTaxCalculationGeneral2017Calculated rule article/511	GoldRateAbove3800 rule article/781
LandTaxCalculationLegalAndEntrepreneur2017Calculated rule article/512	GoldRateUpTo2800 rule article/781
LandTaxGeneralProvisions2017Determined rule article/497	GoldRateUpTo3000 rule article/781
LandTaxIndustrialRate2017Determined rule article/506	GoldRateUpTo3200 rule article/781
LandTaxIndustrialSettlementRate2017Determined rule article/507	GoldRateUpTo3400 rule article/781
LandTaxObject2017Recognized rule article/500	GoldRateUpTo3600 rule article/781
LandTaxObjectSpecialCases2017Determined rule article/501	GoldRateUpTo3800 rule article/781
LandTaxPeriod2017Determined rule article/515	GoodsWaybillDue rule article/179
LandTaxProtectedForestWaterRate2017Determined rule article/508	GoodsWorksServicesIncomeTaxable rule article/395
LandTaxRateAdjustment2017Applied rule article/510	GrantVatRefundDue rule article/130
LandTaxReporting2017Due rule article/516	GratuitousAssetIncomeRecognized rule article/246
LandTaxSettlementRate2017Determined rule article/505	GratuitousPropertyWithholdingIncomeReduced rule article/433
LandTaxSpecialCasesCalculation2017Determined rule article/513	GratuitouslyReceivedPropertyIncomeTaxable rule article/374
LandTaxSpecialPurposeRate2017Determined rule article/509	GroupClosingFromCalculator rule article/276
LandTaxpayer2017Recognized rule article/498	GroupDepositMineralExtractionTaxRateApplicationDetermined rule article/782
LandTaxpayerSpecialCases2017Determined rule article/499	GroupDepreciationFromCalculator rule article/280
LargeFamilyDeduction2017Applied rule article/347	GroupDisposalsToCalculator rule article/276
LargeTaxpayerMonitoring2017Applied rule article/130	GroupFlowsCompleteToCalculator rule article/276
LargeTaxpayerMonitoringProcedure2017Applied rule article/132	GroupFourBalanceFeedsFormula rule article/276
LatePaymentPenalty2017Applied rule article/117	GroupFourRateCap rule article/280
LegalEntityRecognizedResident2017 rule article/217	GroupFourRateFeedsFormula rule article/280
LicenseFeeCalculationAndPaymentProcedure2017Applied rule article/558	GroupOpeningToCalculator rule article/276
LicenseFeeGeneralProvisions2017Applied rule article/555	GroupPeriodsToCalculator rule article/276
LicenseFeePayers2017Determined rule article/556	GroupRateToCalculator rule article/280
LicenseFeeRates2017Determined rule article/557	GroupReceiptsToCalculator rule article/276
LiquidatedLegalEntityTaxObligation2017Determined rule article/58	GroupRoundingPolicy rule article/276
LiquidationFundExcessIncome2017Recognized rule article/236	GroupSubsequentToCalculator rule article/276
LiquidationReorganizationGeneralProvisions2017Determined rule article/57	GroupThreeBalanceFeedsFormula rule article/276
LocalExecutiveTransportTicketReportRequired2017 rule article/26	GroupThreeRateCap rule article/280
LongTermContract2017Recognized rule article/282	GroupThreeRateFeedsFormula rule article/280
LongTermDerivativeIncome2017Recognized rule article/279	GroupTwoBalanceFeedsFormula rule article/276
Loss2017CarriedForward rule article/300	GroupTwoRateCap rule article/280
LumpSumPensionPayoutWithholding2017Administered rule article/353-1	GroupTwoRateFeedsFormula rule article/280
ManagementExpenseDeductionProcedure2017Applied rule article/662	GuardianExecutesMissingPersonObligation rule article/72
MediatorTaxableIncome2017Determined rule article/365	HedgingOperationTaxAccounted rule article/292
MedicalDeduction2017Applied rule article/350	HeirPaysDeceasedDebtWithinEstate rule article/73
MergerAcquisitionSpinOffTaxObligation2017Determined rule article/62	HistoricalCostRecoveryPaymentDeadlineDetermined rule article/769
MetCommonMineralsRates2017Determined rule article/748	HistoricalCostRecoveryPaymentDeclarationDetermined rule article/770
MetCommonMineralsTaxObject2017Determined rule article/747	HistoricalCostRecoveryPaymentEstablished rule article/768
MetGeneralProvisions2017Applied rule article/736	HistoricalCostRecoveryPaymentGeneralDetermined rule article/766
MetHydrocarbonCalculationProcedure2017Applied rule article/742	HistoricalCostRecoveryPaymentPayerRecognized rule article/767
MetHydrocarbonRates2017Determined rule article/743	HorizontalMonitoringInformationExchangePerformed rule article/146
MetHydrocarbonTaxBase2017Determined rule article/740	HorizontalMonitoringPeriodConducted rule article/148
MetHydrocarbonTaxObject2017Determined rule article/739	HorizontalMonitoringRecommendationSent rule article/149
MetHydrocarbonValueDeterminationProcedure2017Applied rule article/741	HousingLandCategoryKnownAlmaty2025 rule article/602
MetMineralRawMaterialRates2017Determined rule article/746	HousingLandCategoryKnownAstana2025 rule article/602
MetMineralRawMaterialTaxBase2017Determined rule article/745	HousingLandCategoryKnownShymkent2025 rule article/602
MetMineralRawMaterialTaxObject2017Determined rule article/744	HousingLandCategoryKnownVillage2025 rule article/602
MetPayers2017Determined rule article/738	HousingLandCategoryUnresolved2025 rule article/602
MetPaymentDeadline2017Applied rule article/750	HousingLandRateAlmaty2025 rule article/602
MetPaymentSpecifics2017Applied rule article/737	HousingLandRateAstana2025 rule article/602
MetTaxDeclaration2017Applied rule article/751	HousingLandRateShymkent2025 rule article/602
MetTaxPeriod2017Determined rule article/749	HousingLandRateVillage2025 rule article/602
MineLiquidation2017Deducted rule article/252	HousingLandTaxAmount2025 rule article/602
MineralExtractionTaxAmount2017 rule article/746	HydrocarbonMineralExtractionTaxBaseDetermined rule article/775
MineralRateAluminum2017 rule article/746	HydrocarbonMineralExtractionTaxCalculated rule article/777
MineralRateBarite2017 rule article/746	HydrocarbonMineralExtractionTaxObjectDetermined rule article/774
MineralRateBorates2017 rule article/746	HydrocarbonMineralExtractionTaxRateDetermined rule article/778
MineralRateChromeOre2017 rule article/746	HydrocarbonValueDetermined rule article/776
MineralRateChromeTitaniumGroup2017 rule article/746	IdentifiedTaxRiskIsManaged rule article/93
MineralRateCokingCoalAnthracite2017 rule article/746	ImmovableCapitalGainAmount2025 rule article/383
MineralRateCopper2017 rule article/746	ImmovableGainDwellingUnderTwoYears2025 rule article/383
MineralRateFluorite2017 rule article/746	ImmovableGainForeignPropertyAnyTerm2025 rule article/383
MineralRateGallium2017 rule article/746	ImmovableGainHousingLandUnderTwoYears2025 rule article/383
MineralRateGoldSilver2017 rule article/746	ImmovableGainOtherPropertyAnyTerm2025 rule article/383
MineralRateGraphite2017 rule article/746	ImportValueAddedTaxOffsetPaymentApplied rule article/508
MineralRateGypsum2017 rule article/746	ImportVatOffsetHasFiveYearTaxLimitation rule article/65
MineralRateIronOre2017 rule article/746	ImportVatPaymentTermChanged rule article/134
MineralRateLead2017 rule article/746	ImportedExciseExemptionApplied rule article/554
MineralRateLithiumBerylliumGroup2017 rule article/746	ImportedExcisePaymentDeadlineDetermined rule article/553
MineralRateManganeseIronOre2017 rule article/746	ImportedExciseTaxBaseDetermined rule article/552
MineralRateNickel2017 rule article/746	InKindHydrocarbonTaxPaymentTaxAccounted rule article/299
MineralRateNiobiumLanthanumGroup2017 rule article/746	InactiveTaxpayerIsListed rule article/108
MineralRateOrnamentalStonesGroup2017 rule article/746	IncomeAdjusted rule article/256
MineralRateOtherCoalLigniteOilShale2017 rule article/746	IncomeAndPropertyDeclarationConditionsFromGrounds2025 rule article/417
MineralRateOtherNonmetallicMineral2017 rule article/746	IncomeAndPropertyDeclarationDeadlineDetermined rule article/418
MineralRatePhosphorites2017 rule article/746	IncomeAndPropertyDeclarationDue rule article/417
MineralRatePlatinumPalladium2017 rule article/746	IncomeAndPropertyTaxPaymentDue rule article/419
MineralRatePotashSalts2017 rule article/746	IncomeAssetsDeclarationTransitionalRuleDetermined rule article/846
MineralRatePreciousStonesGroup2017 rule article/746	IncomePropertyDeclarationByAnticorruptionLaw2025 rule article/417
MineralRateRadiumThorium2017 rule article/746	IncomePropertyDeclarationByDigitalAssets2025 rule article/417
MineralRateRareEarthGroup2017 rule article/746	IncomePropertyDeclarationByForeignAccounts2025 rule article/417
MineralRateScandiumGermaniumGroup2017 rule article/746	IncomePropertyDeclarationByForeignProperty2025 rule article/417
MineralRateSeleniumTelluriumMolybdenum2017 rule article/746	IncomePropertyDeclarationByHighIncome2025 rule article/417
MineralRateShungite2017 rule article/746	IncomePropertyDeclarationByLargeAcquisitions2025 rule article/417
MineralRateSulfur2017 rule article/746	IncomePropertyDeclarationByLargeDividends2025 rule article/417
MineralRateTalc2017 rule article/746	IncomePropertyDeclarationByQuasiPublicRole2025 rule article/417
MineralRateTechnicalStonesGroup2017 rule article/746	IncomePropertyDeclarationBySelfAssessedIncome2025 rule article/417
MineralRateTin2017 rule article/746	IncomePropertyDeclarationNotRequired2025 rule article/417
MineralRateUranium2017 rule article/746	IncomePropertyDeclarationWindow2025 rule article/417, article/418
MineralRateVanadium2017 rule article/746	IncomePropertyTaxPaymentWindow2025 rule article/419
MineralRateWollastonite2017 rule article/746	IncomeTax2025 rule article/363, article/440, article/441, article/444
MineralRateZinc2017 rule article/746	IncomeTaxScaleApplied2025 rule article/363, article/441
MiningPoolDistributionReportDeadline2017 rule article/26	IncompletePreliminaryTaxClarificationRequestRejected rule article/150
MiningPoolDistributionReportRequired2017 rule article/26	IndirectTaxObjectsDetermined rule article/173
MiningPoolReportMonthEnd2017 rule article/26	IndividualBasicTaxDeductionApplied rule article/403
MissingPersonTaxObligationExecution2017Determined rule article/46	IndividualCarScaleRowFive2025 rule article/565
MobileSourcePaymentTc2017 rule article/576	IndividualCarScaleRowFour2025 rule article/565
MobileSourceRateDieselFuelTc2017 rule article/576	IndividualCarScaleRowOne2025 rule article/565
MobileSourceRateLiquefiedCompressedGasOrKeroseneTc2017 rule article/576	IndividualCarScaleRowSeven2025 rule article/565
MobileSourceRateUnleadedGasolineTc2017 rule article/576	IndividualCarScaleRowSix2025 rule article/565
MortgageInterestDeduction2017Applied rule article/351	IndividualCarScaleRowThree2025 rule article/565
MultipleEntryVisaDuty2017 rule article/613	IndividualCarScaleRowTwo2025 rule article/565
MutualAgreementProcedure2017Started rule article/221	IndividualCarTaxAgeFactorOverTen2025 rule article/565
NationalBankExchangeOfficeInfoRequired2017 rule article/26	IndividualCarTaxAgeFactorOverTwenty2025 rule article/565
NegativeExchangeDifference2017Deducted rule article/262	IndividualCarTaxNoAgeFactor2025 rule article/565
NetPay2017 rule article/353	IndividualEntrepreneurAccountingConceptsApply rule article/218
NonAgentIndividualIncomeExemption2017Applied rule article/671	IndividualEntrepreneurIncomeDetermined rule article/392
NonIncomeBenefit2017Excluded rule article/319	IndividualEntrepreneurTaxAccountingApplied rule article/220
NondeductibleExpense2017Excluded rule article/264	IndividualIncomeTaxAgentRecognized rule article/361
NonprofitOrganization2017Taxed rule article/289	IndividualIncomeTaxExcessOffsetRefundTransitionalRuleDetermined rule article/847
NonresidentCapitalGainInfoReceivedMonthEnd2017 rule article/650	IndividualIncomeTaxObjectRecognized rule article/364
NonresidentCapitalGainTaxPaymentByInfoDeadline2017 rule article/650	IndividualIncomeTaxProcedureApplied rule article/362
NonresidentCapitalGainTaxRemittanceBySumDeadline2017 rule article/650	IndividualPropertyClaimStateDuty2025 rule article/665
NonresidentCapitalGainTaxSumReceivedMonthEnd2017 rule article/650	IndividualPropertyScaleAppliedTo2025 rule article/602
NonresidentCapitalGainWithholding2017Calculated rule article/650	IndividualPropertyScaleFloor2025 rule article/602
NonresidentIncomeAndPropertyDeclaration2017Due rule article/659	IndividualPropertyScaleMode2025 rule article/602
NonresidentIncomeAndTaxCertificate2017Issued rule article/676	IndividualPropertyScaleRoundingPolicy2025 rule article/602
NonresidentIndividualExemptIncome2017Exempted rule article/654	IndividualPropertyScaleRoundingStage2025 rule article/602
NonresidentIndividualSpecialCasesCalculation2017Calculated rule article/658	IndividualPropertyTaxAmount2025 rule article/602
NonresidentIndividualWithholdingCalculation2017Calculated rule article/655	IndividualPropertyTaxBaseDetermined rule article/600
NonresidentIpnSocialTaxDeclaration2017Due rule article/657	IndividualPropertyTaxCalculationPaymentDetermined rule article/603
NonresidentNotInPreferentialTaxState2017 rule article/646	IndividualPropertyTaxObjectDetermined rule article/599
NonresidentRefundDecisionAppeal2017Applied rule article/674	IndividualPropertyTaxPayerRecognized rule article/597
NonresidentRefundThematicAuditSpecifics2017Applied rule article/153	IndividualPropertyTaxPayerSpecificCaseDetermined rule article/598
NonresidentRegistrationSpecifics2017Determined rule article/76	IndividualPropertyTaxRatePeriodDetermined rule article/602
NonresidentSourceIncome2017Recognized rule article/644	IndividualPropertyTaxSpecialCalculationDetermined rule article/601
NonresidentStatus2017Recognized rule article/219	IndividualPropertyTaxThresholdCalculationDetermined rule article/604
NonresidentTaxRefundApplicationProcedure2017Due rule article/672	IndividualPropertyTier01BoundKind2025 rule article/602
NonresidentTaxRefundReviewProcedure2017Applied rule article/673	IndividualPropertyTier01From2025 rule article/602
NonresidentTaxReporting2017Due rule article/648	IndividualPropertyTier01Of2025 rule article/602
NonresidentTaxReportingSpecifics2017Determined rule article/649	IndividualPropertyTier01Rate2025 rule article/602
NonresidentWithholdingCalculation2017Calculated rule article/645	IndividualPropertyTier01Upto2025 rule article/602
NonresidentWithholdingCalculationDeductedDeadline2017 rule article/645	IndividualPropertyTier02BoundKind2025 rule article/602
NonresidentWithholdingCalculationPaidDeadline2017 rule article/645	IndividualPropertyTier02From2025 rule article/602
NonresidentWithholdingRate2017Determined rule article/646	IndividualPropertyTier02Of2025 rule article/602
NonresidentWithholdingRateCapitalGain2017 rule article/646	IndividualPropertyTier02Rate2025 rule article/602
NonresidentWithholdingRateDividend2017 rule article/646	IndividualPropertyTier02Upto2025 rule article/602
NonresidentWithholdingRateGeneral2017 rule article/646	IndividualPropertyTier03BoundKind2025 rule article/602
NonresidentWithholdingRateInternationalTransport2017 rule article/646	IndividualPropertyTier03From2025 rule article/602
NonresidentWithholdingRateOffshore2017 rule article/646	IndividualPropertyTier03Of2025 rule article/602
NonresidentWithholdingRateRemuneration2017 rule article/646	IndividualPropertyTier03Rate2025 rule article/602
NonresidentWithholdingRateRiskInsurancePremium2017 rule article/646	IndividualPropertyTier03Upto2025 rule article/602
NonresidentWithholdingRateRiskReinsurancePremium2017 rule article/646	IndividualPropertyTier04BoundKind2025 rule article/602
NonresidentWithholdingRateRoyalty2017 rule article/646	IndividualPropertyTier04From2025 rule article/602
NonresidentWithholdingRateSubsoilEntity2017 rule article/646	IndividualPropertyTier04Of2025 rule article/602
NonresidentWithholdingRemittance2017Due rule article/647	IndividualPropertyTier04Rate2025 rule article/602
NonresidentWithholdingTaxAmountFromRate2017 rule article/646	IndividualPropertyTier04Upto2025 rule article/602
NonresidentWithoutPe2017Taxed rule article/309	IndividualPropertyTier05BoundKind2025 rule article/602
NotaryBandB003Amount2017 rule article/611	IndividualPropertyTier05From2025 rule article/602
NotaryBandB005Amount2017 rule article/611	IndividualPropertyTier05Of2025 rule article/602
NotaryBandB01Amount2017 rule article/611	IndividualPropertyTier05Rate2025 rule article/602
NotaryBandB02Amount2017 rule article/611	IndividualPropertyTier05Upto2025 rule article/602
NotaryBandB05Amount2017 rule article/611	IndividualPropertyTier06BoundKind2025 rule article/602
NotaryBandB07Amount2017 rule article/611	IndividualPropertyTier06From2025 rule article/602
NotaryBandB10Amount2017 rule article/611	IndividualPropertyTier06Of2025 rule article/602
NotaryBandB1Amount2017 rule article/611	IndividualPropertyTier06Rate2025 rule article/602
NotaryBandB2Amount2017 rule article/611	IndividualPropertyTier06Upto2025 rule article/602
NotaryBandB3Amount2017 rule article/611	IndividualPropertyTier07BoundKind2025 rule article/602
NotaryBandB5Amount2017 rule article/611	IndividualPropertyTier07From2025 rule article/602
NotaryBandB7Amount2017 rule article/611	IndividualPropertyTier07Of2025 rule article/602
NotaryDutyExempt2017 rule article/617	IndividualPropertyTier07Rate2025 rule article/602
NotaryFixedBandSelected2017 rule article/611	IndividualPropertyTier07Upto2025 rule article/602
NotaryInfoSubmissionRequired2017 rule article/26	IndividualPropertyTier08BoundKind2025 rule article/602
NotaryRuralLegalEntity2017 rule article/611	IndividualPropertyTier08From2025 rule article/602
NotaryRuralOther2017 rule article/611	IndividualPropertyTier08Of2025 rule article/602
NotaryRuralRelative2017 rule article/611	IndividualPropertyTier08Rate2025 rule article/602
NotaryTaxableIncome2017Determined rule article/362	IndividualPropertyTier08Upto2025 rule article/602
NotaryUrbanLegalEntity2017 rule article/611	IndividualPropertyTier09BoundKind2025 rule article/602
NotaryUrbanMortgage2017 rule article/611	IndividualPropertyTier09From2025 rule article/602
NotaryUrbanOtherHigh2017 rule article/611	IndividualPropertyTier09Of2025 rule article/602
NotaryUrbanOtherLow2017 rule article/611	IndividualPropertyTier09Rate2025 rule article/602
NotaryUrbanRelativeHigh2017 rule article/611	IndividualPropertyTier09Upto2025 rule article/602
NotaryUrbanRelativeLow2017 rule article/611	IndividualPropertyTier10BoundKind2025 rule article/602
NotaryVehicleLegalEntity2017 rule article/611	IndividualPropertyTier10From2025 rule article/602
NotaryVehicleOther2017 rule article/611	IndividualPropertyTier10Of2025 rule article/602
NotaryVehicleRelative2017 rule article/611	IndividualPropertyTier10Rate2025 rule article/602
ObligationAccountingGeneralProvisions2017Applied rule article/97	IndividualPropertyTier10Upto2025 rule article/602
ObligationNotificationGeneralProvisions2017Applied rule article/114	IndividualPropertyTier11BoundKind2025 rule article/602
ObligationNotificationServiceAndExecution2017Applied rule article/115	IndividualPropertyTier11From2025 rule article/602
OilExtractionTaxBandOne2017 rule article/743	IndividualPropertyTier11Of2025 rule article/602
OilExtractionTaxBandTwo2017 rule article/743	IndividualPropertyTier11Rate2025 rule article/602
OilWorldPrice2017 rule article/741	IndividualPropertyTier11Upto2025 rule article/602
OtherAssetCapitalGain2017Taxable rule article/334	IndividualPropertyTier12BoundKind2025 rule article/602
OtherDutyBandB01Amount2017 rule article/615	IndividualPropertyTier12From2025 rule article/602
OtherDutyBandB025Amount2017 rule article/615	IndividualPropertyTier12Of2025 rule article/602
OtherDutyBandB02Amount2017 rule article/615	IndividualPropertyTier12Rate2025 rule article/602
OtherDutyBandB035Amount2017 rule article/615	IndividualPropertyTier12Upto2025 rule article/602
OtherDutyBandB05Amount2017 rule article/615	IndividualPropertyTier13BoundKind2025 rule article/602
OtherDutyBandB114Amount2017 rule article/615	IndividualPropertyTier13From2025 rule article/602
OtherDutyBandB125Amount2017 rule article/615	IndividualPropertyTier13Of2025 rule article/602
OtherDutyBandB12Amount2017 rule article/615	IndividualPropertyTier13Rate2025 rule article/602
OtherDutyBandB137Amount2017 rule article/615	IndividualPropertyTier13Upto2025 rule article/602
OtherDutyBandB14Amount2017 rule article/615	IndividualPropertyTier14BoundKind2025 rule article/602
OtherDutyBandB15Amount2017 rule article/614	IndividualPropertyTier14From2025 rule article/602
OtherDutyBandB194Amount2017 rule article/615	IndividualPropertyTier14Of2025 rule article/602
OtherDutyBandB1Amount2017 rule article/615	IndividualPropertyTier14Rate2025 rule article/602
OtherDutyBandB228Amount2017 rule article/615	IndividualPropertyTier14Upto2025 rule article/602
OtherDutyBandB285Amount2017 rule article/615	IndividualPropertyTier15BoundKind2025 rule article/602
OtherDutyBandB28Amount2017 rule article/615	IndividualPropertyTier15From2025 rule article/602
OtherDutyBandB2Amount2017 rule article/615	IndividualPropertyTier15Of2025 rule article/602
OtherDutyBandB35Amount2017 rule article/615	IndividualPropertyTier15Rate2025 rule article/602
OtherDutyBandB3Amount2017 rule article/615	IndividualPropertyTier15Upto2025 rule article/602
OtherDutyBandB4Amount2017 rule article/615	IndividualPropertyTier16BoundKind2025 rule article/602
OtherDutyBandB57Amount2017 rule article/615	IndividualPropertyTier16From2025 rule article/602
OtherDutyBandB5Amount2017 rule article/615	IndividualPropertyTier16Of2025 rule article/602
OtherDutyBandB8Amount2017 rule article/615	IndividualPropertyTier16Rate2025 rule article/602
OtherDutyBandSelected2017 rule article/614, article/615	IndividualRecognizedNonresident2025 rule article/225
OtherDutyExempt2017 rule article/622	IndividualRecognizedResident rule article/222
OtherFixedAsset2017Deducted rule article/273	IndividualResidentByLifeInterests2025 rule article/222
OtherForeignSourceIncome2017Taxable rule article/338	IndividualResidentByPermanentPresence2025 rule article/222
OtherTaxpayerCategory2017Taxed rule article/293	IndividualResidentBySpecialGround2025 rule article/222
OutdoorAdvertisingFeeCalculationAndPaymentProcedure2017Applied rule article/606	IndividualSocialPaymentDeductionApplied rule article/402
OutdoorAdvertisingFeeGeneralProvisions2017Applied rule article/603	IndividualSocialTaxDeductionApplied rule article/404
OutdoorAdvertisingFeePayers2017Determined rule article/604	IndividualTaxDebtOrderIssued rule article/190
OutdoorAdvertisingFeeRates2017Determined rule article/605	IndividualTaxDeclarationTypeDetermined rule article/416
OverpaymentOffsetWhenDebtExists2017Applied rule article/101	IndividualTaxableIncomeReduced rule article/400
OverpaymentRefundWhenNoDebt2017Applied rule article/101	IndividualWithholdingIncomeTypeRecognized rule article/425
PaidDoubtfulObligation2017Deducted rule article/247	IndividualWithholdingPaymentMonthEnd2025 rule article/440
PatentApplicationProcedure2017Applied rule article/685	IndividualWithholdingTaxRemittanceDeadline2025 rule article/440
PatentCostCalculation2017Calculated rule article/686	IndividualWithholdingTaxWithholdingDeadline2025 rule article/440
PatentEntrepreneurReportingSuspension2017Applied rule article/214	IndustrialInsideLandTaxRateDetermined rule article/579
PayBusinessIncomeTax2017 norm_template article/643-1	IndustrialOutsideLandTaxRateDetermined rule article/578
PayBusinessIncomeTaxDuty2017 rule article/643-1	InformatizationServicesIncomeTaxReductionDetermined rule article/741
PayIncomePropertyTax2017 norm_template article/641	InsufficientMissingPersonPropertyWritesOffDebt rule article/72
PayIncomePropertyTaxDuty2017 rule article/641	InsuranceActivityIncomeRecognized rule article/319
PaymentReconciliation2017Applied rule article/98	InsuranceContractDeducted rule article/322
PenaltyOrdinaryMultiple2017 rule article/117	InsuranceContractIncomeTaxable rule article/381
PensionInsuranceDeduction2017Applied rule article/345	InsurancePremiumAndGuaranteeContributionDeducted rule article/324
PensionPaymentIncome2017Taxable rule article/326	InsuranceReinsuranceIncomeDeductionTransitionalRuleDetermined rule article/844
PermanentEstablishment2017DependentAgentFormed rule article/220	InsuranceWithholdingIncomeReduced rule article/435
PermanentEstablishment2017ExhibitionFormed rule article/220	IntellectualPropertyIncomeTaxReductionDetermined rule article/740
PermanentEstablishment2017JointActivityFormed rule article/220	IntellectualPropertyTaxReductionGeneralDetermined rule article/739
PermanentEstablishment2017PersonnelServicesFormed rule article/220	InterestExpenseDeducted rule article/263
PermanentEstablishment2017PlaceFormed rule article/220	InterestForeignPaymentInYear2025 rule article/413
PermanentEstablishmentNetIncomePartialExemption2017Applied rule article/670	InterestIncomeAmount2025 rule article/363
PermanentEstablishmentNetIncomeTaxation2017Applied rule article/652	InterestPaymentInYear2025 rule article/363
PermanentEstablishmentRightsTransferTaxObligation2017Determined rule article/63	InternationalTaxCollectionAssistanceDetermined rule article/704
PermanentEstablishmentSpecialCasesTaxation2017Applied rule article/653	InternationalTransportRelatedExemptTurnoverRecognized rule article/475
PermanentEstablishmentTaxableIncome2017Determined rule article/651	InternationalTransportValueAddedTurnoverZeroRated rule article/468
PermanentResidencePermitDuty2017 rule article/613	InternetPlatformOperatorInfoRequired rule article/56
PermitIssuanceFee2017Applied rule article/550	InternetPlatformOwnerSalesReportDeadline rule article/56
PermitIssuanceFeeRates2017Determined rule article/554	InternetPlatformOwnerSalesReportRequired rule article/56
PledgeAgreementConditions2017Determined rule article/52	InternetPlatformReportMonthEnd rule article/56
PledgeForeclosureAndGuaranteeEnforcement2017Applied rule article/55	InventoryMethodChangeIncomeRecognized rule article/248
PreferenceApplicationMethod2017Applied rule article/275	InvestmentAgreementTaxTermsTransitionalRuleDetermined rule article/838
PreferenceAssetTaxAccounting2017Applied rule article/276	InvestmentAgreementTaxationDetermined rule article/736
PreliminaryAuditAct2017Issued rule article/157	InvestmentAssetLossCarriedForward rule article/341
PreliminaryClarificationGeneralProvisions2017Applied rule article/134	InvestmentContractImportVatExemptionTransitionalRuleDetermined rule article/839
PreliminaryClarificationRequestProcedure2017Applied rule article/135	InvestmentGoldCapitalGainTaxable rule article/385
PrimaryDocumentForms2017Determined rule article/202	InvestmentObligationAgreementTaxationDetermined rule article/737
PrivateInvitationDuty2017 rule article/613	InvestmentPreferenceCancelled rule article/285
PrivatePracticeGeneralProvisions2017Determined rule article/361	InvestmentPreferenceMethodApplied rule article/284
PrivatePracticeIncome2017Taxable rule article/336	InvestmentTaxPreferenceApplied rule article/283
PrivatePracticeIncomeTax2017 rule article/320	InvoiceElectronicByDefault2025 rule article/209
PrivatePractitionerRegistration2017Recognized rule article/79	InvoiceNotRequiredElectronicWhenPaperAllowed2025 rule article/209
PrivatePractitionerRegistrationDataAmendment2017Applied rule article/80	InvoicePaperDuringArticle88Suspension2025 rule article/209
PrivatePractitionerRegistrationTermination2017Applied rule article/81	InvoicePaperDuringEmergency2025 rule article/209
ProductionShareOffsetSpecifics2017Applied rule article/108-1	InvoicePaperOnConfirmedTechnicalErrors2025 rule article/209
PropertyDisposalRestriction2017Applied rule article/120	InvoicePaperWithoutTelecommunications2025 rule article/209
PropertyGeneralTax2017 rule article/521	InvoiceRequiredAsVatPayer2025 rule article/207
PropertyIncome2017Taxable rule article/330	IpnDividendLowerTierBoundKind2025 rule article/363
PropertyTaxBaseIndividual2017Determined rule article/529	IpnDividendLowerTierFrom2025 rule article/363
PropertyTaxBaseLegal2017Determined rule article/520	IpnDividendLowerTierOf2025 rule article/363
PropertyTaxCalculationIndividual2017Calculated rule article/532	IpnDividendLowerTierRate2025 rule article/363
PropertyTaxCalculationLegal2017Calculated rule article/522	IpnDividendLowerTierUpto2025 rule article/363
PropertyTaxObjectIndividual2017Recognized rule article/528	IpnDividendScaleFloor2025 rule article/363
PropertyTaxObjectLegal2017Recognized rule article/519	IpnDividendScaleMode2025 rule article/363
PropertyTaxPeriodIndividual2017Determined rule article/533	IpnDividendScaleRoundingPolicy2025 rule article/363
PropertyTaxPeriodLegal2017Determined rule article/524	IpnDividendScaleRoundingStage2025 rule article/363
PropertyTaxRateIndividual2017Determined rule article/531	IpnDividendUpperTierBoundKind2025 rule article/363
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PropertyTaxReportingLegal2017Due rule article/525	IpnDividendUpperTierOf2025 rule article/363
PropertyTaxSpecialCasesIndividual2017Determined rule article/530	IpnDividendUpperTierRate2025 rule article/363
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PropertyTaxpayerIndividual2017Recognized rule article/526	IpnEmployeeLowerTierFrom2025 rule article/363
PropertyTaxpayerIndividualSpecialCases2017Determined rule article/527	IpnEmployeeLowerTierOf2025 rule article/363
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PropertyTaxpayerLegalSpecialCases2017Determined rule article/518	IpnEmployeeLowerTierUpto2025 rule article/363
ProportionalExpenseAllocationMethod2017Applied rule article/663	IpnEmployeeScaleFloor2025 rule article/363
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RadioSpectrumFeeCalculationAndPaymentProcedure2017Applied rule article/596	IpnEmployeeScaleRoundingStage2025 rule article/441
RadioSpectrumFeeGeneralProvisions2017Applied rule article/593	IpnEmployeeUpperTierBoundKind2025 rule article/363
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RadioSpectrumFeeTaxPeriod2017Determined rule article/597	IpnEmployeeUpperTierRate2025 rule article/363
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SpecialSimplifiedEligible2017 rule article/683	NonresidentWithholdingRateRiskReinsurancePremium2025 rule article/682
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StateDutyApplicantIsPayer2017 rule article/608	NonvatInvoiceCategoryImportedGoods2025 rule article/208
StateDutyAssignedToStructuralUnit2017 rule article/608	NonvatInvoiceCategoryInternationalFreight2025 rule article/208
StateDutyBudgetPayment2017 rule article/607	NonvatInvoiceCategoryInternationalTreaty2025 rule article/208
StateDutyCashAtLeastTenMrpDueNextDay2017 rule article/623	NonvatInvoiceCategoryLawOffice2025 rule article/208
StateDutyCashBelowTenMrpDueThreeDays2017 rule article/623	NonvatInvoiceCategoryMedical2025 rule article/208
StateDutyCreditedAtLocation2017 rule article/623	NonvatInvoiceCategorySimplifiedRegime2025 rule article/208
StateDutyDeferralProcedure2017Applied rule article/51-2	NonvatInvoiceCategoryStateReserve2025 rule article/208
StateDutyNotPayableWhenCourtExempt2017 rule article/616	NonvatInvoiceCategoryVirtualWarehouse2025 rule article/208
StateDutyNotPayableWhenMigrationExempt2017 rule article/619, article/621	NonvatInvoiceExemptCashRegisterReceipt2025 rule article/208
StateDutyNotPayableWhenNotaryExempt2017 rule article/617	NonvatInvoiceExemptElectronicPaymentToNaturalPerson2025 rule article/208
StateDutyNotPayableWhenOtherExempt2017 rule article/622	NonvatInvoiceExemptFinalConsumption2025 rule article/208
StateDutyObjectRecognized2017 rule article/609	NonvatInvoiceExemptFinancialOperation2025 rule article/208
StateDutyPaidByStage2017 rule article/623	NonvatInvoiceExemptGratuitousTransfer2025 rule article/208
StateDutyPayableFromCourtAmount2017 rule article/607	NonvatInvoiceExemptMicroEntrepreneurship2025 rule article/208
StateDutyPayableFromMigrationAmount2017 rule article/607	NonvatInvoiceExemptMobileApplicationReceipt2025 rule article/208
StateDutyPayableFromNotaryAmount2017 rule article/607	NonvatInvoiceExemptPassengerTicket2025 rule article/208
StateDutyPayableFromOtherAmount2017 rule article/607	NonvatInvoiceExemptUtilitiesViaBank2025 rule article/208
StateDutyPaymentChannelPermitted2017 rule article/623	NonvatInvoiceNotRequiredGroupAParagraph2_2025 rule article/208
StateDutyQuarterlyInformationDue2017 rule article/607	NonvatInvoiceNotRequiredGroupBParagraph3_2025 rule article/208
StateDutyRefundSpecifics2017Applied rule article/108	NonvatInvoiceNotRequiredPersonalProperty2025 rule article/208
StateInstitutionWithholding2017Recognized rule article/355	NonvatInvoiceRequiredGroupA2025 rule article/208
StatePropertyControl2017Applied rule article/174	NonvatInvoiceRequiredGroupB2025 rule article/208
StateRegistrationNotificationDeadline2017 rule article/26	NonvatInvoiceRequiredGroupC2025 rule article/208
StateRegistrationNotificationRequired2017 rule article/26	NonworkingLastDayMovesDeadline rule article/64
StructuralUnitTerminationTaxObligation2017Determined rule article/61	NotaryBandB003Amount2025 rule article/667
SubmitAssetLiabilityDeclaration2017 norm_template article/630, article/632	NotaryBandB005Amount2025 rule article/667
SubmitAssetLiabilityDeclarationDuty2017 rule article/630, article/632	NotaryBandB01Amount2025 rule article/667
SubmitBusinessIncomeTaxDeclaration2017 norm_template article/643	NotaryBandB02Amount2025 rule article/667
SubmitBusinessIncomeTaxDeclarationDuty2017 rule article/643	NotaryBandB05Amount2025 rule article/667
SubmitIncomePropertyDeclaration2017 norm_template article/633, article/635	NotaryBandB07Amount2025 rule article/667
SubmitIncomePropertyDeclarationDuty2017 rule article/633, article/635	NotaryBandB10Amount2025 rule article/667
SubscriptionBonusCalculationProcedure2017Applied rule article/726	NotaryBandB1Amount2025 rule article/667
SubscriptionBonusGeneralProvisions2017Applied rule article/724	NotaryBandB2Amount2025 rule article/667
SubscriptionBonusNonAuctionLicenseRates2017Determined rule article/727	NotaryBandB3Amount2025 rule article/667
SubscriptionBonusPayers2017Determined rule article/725	NotaryBandB5Amount2025 rule article/667
SubscriptionBonusPaymentDeadline2017Applied rule article/729	NotaryBandB7Amount2025 rule article/667
SubscriptionBonusTaxDeclaration2017Applied rule article/730	NotaryDutyExempt2025 rule article/667
SubscriptionBonusTaxPeriod2017Determined rule article/728	NotaryFixedBandSelected2025 rule article/667
SubsequentExpense2017Deducted rule article/272	NotaryInfoSubmissionRequired rule article/56
SubsoilComplexProjectHydrocarbonTax2017Applied rule article/722-1	NotaryRuralLegalEntity2025 rule article/667
SubsoilExpenseAdjustmentIncome2017Recognized rule article/235	NotaryRuralOther2025 rule article/667
SubsoilExplorationExpense2017Deducted rule article/258	NotaryRuralRelative2025 rule article/667
SubsoilLicensePlotFeeProcedure2017Applied rule article/564-1	NotaryUrbanLegalEntity2025 rule article/667
SubsoilLicenseReissuanceAccounting2017Applied rule article/723-1	NotaryUrbanMortgage2025 rule article/667
SubsoilObligationExecutionSpecifics2017Applied rule article/721	NotaryUrbanOtherHigh2025 rule article/667
SubsoilObligationExecutionSpecificsStableContracts2017Applied rule article/722	NotaryUrbanOtherLow2025 rule article/667
SubsoilPlotGrantFeeGeneralProvisions2017Applied rule article/559	NotaryUrbanRelativeHigh2025 rule article/667
SubsoilResearchFinancing2017Deducted rule article/255	NotaryUrbanRelativeLow2025 rule article/667
SubsoilSeparateTaxAccounting2017Applied rule article/723	NotaryVehicleLegalEntity2025 rule article/667
SubsoilShareTransactionInfoDeadline2017 rule article/26	NotaryVehicleOther2025 rule article/667
SubsoilShareTransactionInfoRequired2017 rule article/26	NotaryVehicleRelative2025 rule article/667
SubsoilSignatureExplorationHydrocarbon2017 rule article/726	NotificationBecameKnownForAppc2025 rule article/191, article/200
SubsoilTaxationScope2017Applied rule article/720	NotificationExecutedByExplanation2025 rule article/137
SubsoilTrainingAndSocialExpense2017Deducted rule article/261	NotificationExecutedByRemedy2025 rule article/137
SulfurPlacementPaymentTc2017 rule article/576	NotificationGeneralExecutionTerm2025 rule article/82, article/83
SuperprofitContractCit2017Determined rule article/759	NotificationLocationSpecialTerm2025 rule article/83
SuperprofitDeductions2017Determined rule article/758	NotificationReceivablesSpecialTerm2025 rule article/83
SuperprofitGrossAnnualIncome2017Determined rule article/757	NotificationTaxDebtSpecialTerm2025 rule article/83
SuperprofitNetIncome2017Determined rule article/755	NotificationTurnoverConfirmationSpecialTerm2025 rule article/82
SuperprofitPermanentEstablishmentNetIncomeTax2017Determined rule article/760	OfficialActionAppealFiled rule article/199
SuperprofitTaxCalculationProcedure2017Applied rule article/761	OfficialActionAppealProcessed rule article/200
SuperprofitTaxDeclaration2017Applied rule article/765	OilExtractionTaxBandOne2025 rule article/778
SuperprofitTaxGeneralProvisions2017Applied rule article/752	OilExtractionTaxBandTwo2025 rule article/778
SuperprofitTaxObject2017Determined rule article/754	OilWorldPrice2025 rule article/776
SuperprofitTaxPayers2017Determined rule article/753	OperatorTransferPlatformTaxDuty2025 rule article/721
SuperprofitTaxPaymentDeadline2017Applied rule article/764	OtherDutyBandB01Amount2025 rule article/667
SuperprofitTaxPeriod2017Determined rule article/763	OtherDutyBandB02Amount2025 rule article/667
SuperprofitTaxRatesAndLevels2017Determined rule article/762	OtherDutyBandB035Amount2025 rule article/667
SuperprofitTaxableIncome2017Determined rule article/756	OtherDutyBandB05Amount2025 rule article/667
SurfaceWaterFeeCalculationAndPaymentProcedure2017Applied rule article/570	OtherDutyBandB10Amount2025 rule article/667
SurfaceWaterFeeGeneralProvisions2017Applied rule article/566	OtherDutyBandB114Amount2025 rule article/667
SurfaceWaterFeePayers2017Determined rule article/567	OtherDutyBandB125Amount2025 rule article/667
SurfaceWaterFeeRates2017Determined rule article/569	OtherDutyBandB12Amount2025 rule article/667
SurfaceWaterFeeTaxObjects2017Determined rule article/568	OtherDutyBandB137Amount2025 rule article/667
SurfaceWaterFeeTaxPeriod2017Determined rule article/571	OtherDutyBandB14Amount2025 rule article/667
SurfaceWaterFeeTaxReporting2017Applied rule article/572	OtherDutyBandB15Amount2025 rule article/667
TaxAccountingAndDocumentation2017Determined rule article/190	OtherDutyBandB194Amount2025 rule article/667
TaxAccountingPolicyRequirements2017Determined rule article/191	OtherDutyBandB1Amount2025 rule article/667
TaxAccountingRules2017Applied rule article/192	OtherDutyBandB228Amount2025 rule article/667
TaxAdministration2017Applied rule article/68	OtherDutyBandB285Amount2025 rule article/667
TaxAndBudgetPaymentTypes2017Determined rule article/189	OtherDutyBandB28Amount2025 rule article/667
TaxAppealConsiderationProcedure2017Applied rule article/181	OtherDutyBandB2Amount2025 rule article/667
TaxAppealDeadlineSuspensionExtension2017Applied rule article/183	OtherDutyBandB3Amount2025 rule article/667
TaxAppealDecision2017Issued rule article/182	OtherDutyBandB4Amount2025 rule article/667
TaxAppealDecisionDeadline2017 rule article/181	OtherDutyBandB57Amount2025 rule article/667
TaxAppealDecisionFormAndContent2017Determined rule article/184	OtherDutyBandB72Amount2025 rule article/667
TaxAppealFilingConsequences2017Applied rule article/185	OtherDutyBandB8Amount2025 rule article/667
TaxAppealFilingDeadline2017 rule article/178	OtherDutyBandSelected2025 rule article/667
TaxAppealFilingProcedure2017Due rule article/178	OtherDutyExempt2025 rule article/671
TaxAppealFormAndContent2017Determined rule article/179	OtherEconomicBenefitNotIndividualIncome rule article/370
TaxAppealGeneralProvisions2017Determined rule article/177	OtherFixedAssetDeductionApplied rule article/282
TaxAppealRefusalToConsider2017Applied rule article/180	OtherIndividualIncomeTaxable rule article/397
TaxAppealThematicAuditProcedure2017Determined rule article/186	OtherNondepreciableAssetCapitalGainRecognized rule article/254
TaxApplicationAndReportingSubmission2017Due rule article/208	OtherRegimeAppliesFromFailureDate2025 rule article/716
TaxAuditBasedTerminationSpecifics2017Determined rule article/60	OtherTaxControlPerformed rule article/174
TaxAuditCommencement2017Applied rule article/149	OtherTaxpayerHasThreeYearTaxLimitation rule article/65
TaxAuditConcept2017Applied rule article/138	OtherWithholdingIncomeReduced rule article/436
TaxAuditDuration2017Determined rule article/146	OutdoorAdvertisingPaymentCalculated rule article/656
TaxAuditForms2017Determined rule article/140	OutdoorAdvertisingPaymentGeneralDetermined rule article/653
TaxAuditGeneralDeadline2017 rule article/146	OutdoorAdvertisingPaymentPayerRecognized rule article/654
TaxAuditGrounds2017Recognized rule article/148	OutdoorAdvertisingPaymentRateDetermined rule article/655
TaxAuditNotice2017Due rule article/147	OverpaymentOffsetOrRefundDue rule article/122
TaxAuditParticipants2017Recognized rule article/139	PaidObligationDeducted rule article/265
TaxAuditTypes2017Determined rule article/145	ParticipationInterestCapitalGainRecognized rule article/251
TaxAuthorityViolationCaseSupported2017 rule article/8	ParticipationInterestCapitalGainTaxable rule article/386
TaxBaseDefinition2017Determined rule article/33	PassengerCarVatCreditTransitionalRuleDetermined rule article/832
TaxCalculationSpecificsUponExecution2017Determined rule article/37	PayBusinessIncomeTax2025 norm_template article/421
TaxCodeArticle001Provision2017Determined rule article/1	PayBusinessIncomeTaxDuty2025 rule article/421
TaxCodeArticle002Provision2017Determined rule article/2	PayIncomePropertyTax2025 norm_template article/419
TaxCodeArticle003Provision2017Determined rule article/3	PayIncomePropertyTaxDuty2025 rule article/419
TaxCodeArticle004Provision2017Determined rule article/4	PayIndividualPropertyTax2025 norm_template article/603
TaxCodeArticle005Provision2017Determined rule article/5	PayIndividualPropertyTaxDuty2025 rule article/603
TaxCodeArticle006Provision2017Determined rule article/6	PayIndividualTransportTax2025 norm_template article/567
TaxCodeArticle007Provision2017Determined rule article/7	PayIndividualTransportTaxDuty2025 rule article/567
TaxCodeArticle008Provision2017Determined rule article/8	PaySelfEmployedIncomeTax2025 norm_template article/720
TaxCodeArticle009Provision2017Determined rule article/9	PaymentDeferralGranted rule article/133
TaxCodeArticle010Provision2017Determined rule article/10	PenaltyAccruesIndependently rule article/85
TaxCodeArticle011Provision2017Determined rule article/11	PenaltyIncomeRecognized rule article/240
TaxCodeArticle012Provision2017Determined rule article/12	PenaltyOrdinaryMultiple2025 rule article/5
TaxCodeArticle013Provision2017Determined rule article/13	PensionAnnuityAmountNotIndividualIncome rule article/369
TaxCodeArticle014Provision2017Determined rule article/14	PensionPaymentIncomeTaxable rule article/376
TaxCodeArticle015Provision2017Determined rule article/15	PensionRecordsEntityInfoRequired rule article/56
TaxCodeArticle016Provision2017Determined rule article/16	PensionWithholdingIncomeReduced rule article/431
TaxCodeArticle017Provision2017Determined rule article/17	PercentageTaxRateHasStatutoryForm rule article/60
TaxCodeArticle018Provision2017Determined rule article/18	PermanentEstablishmentFormed rule article/226
TaxCodeArticle019Provision2017Determined rule article/19	PermanentEstablishmentRegistered rule article/231
TaxCodeArticle020Provision2017Determined rule article/20	PermanentEstablishmentTransferAssignsSuccessor rule article/78
TaxCodeArticle021Provision2017Determined rule article/21	PermanentPresenceByAifcThreshold2025 rule article/222
TaxCodeArticle022Provision2017Determined rule article/22	PermanentPresenceByGeneralThreshold2025 rule article/222
TaxCodeArticle023Provision2017Determined rule article/23	PermanentResidencePermitDuty2025 rule article/666
TaxCodeArticle024Provision2017Determined rule article/24	PermitFeeRateDetermined rule article/616
TaxCodeArticle024_1Provision2017Determined rule article/24-1	PersonalTaxDeductionApplied rule article/401
TaxCodeArticle025Provision2017Determined rule article/25	PersonnelServicesPermanentEstablishmentFormed rule article/228
TaxCodeArticle026Provision2017Determined rule article/26	PilotAdministrationProjectApplies rule article/92
TaxCodeArticle027Provision2017Determined rule article/27	PlatformIncomeNotSelfAssessed2025 rule article/417, article/720
TaxCodeArticle028Provision2017Determined rule article/28	PlatformIncomeWithheldByOperator2025 rule article/721
TaxCodeArticle029Provision2017Determined rule article/29	PlatformSelfEmployedSpecialRegimeDetermined rule article/721
TaxCodeArticle030Provision2017Determined rule article/30	PostDeclarationAdvancePaymentDue rule article/350
TaxCollectionAssistance2017Provided rule article/677	Pre2026VatApplicationReviewRuleDetermined rule article/833
TaxControl2017Applied rule article/69	PreciousMetalNdpiAmount rule article/781
TaxDeadlineChangeAuthority2017Determined rule article/50	PreliminaryMeasureBeforeSecurity rule article/80
TaxDeadlineChangeGeneralProvisions2017Determined rule article/49	PreliminaryTaxAuditActIssued rule article/169
TaxDebtEnforcementMeasures2017Applied rule article/121	PreliminaryTaxAuditActRecorded rule article/169
TaxDebtSettlementProcedure2017Applied rule article/39	PreliminaryTaxClarificationProvided rule article/150
TaxDeferralInstallmentProcedure2017Applied rule article/51	PreproductionBalanceAdjusted rule article/310
TaxDeferralMaximum2017 rule article/51	PreproductionBalanceDetermined rule article/307
TaxExplanationMustBeProvided2017 rule article/13	PreproductionDepreciationDeducted rule article/306
TaxForms2017Determined rule article/204	PreproductionExpenseDeductionApplied rule article/305
TaxFormsAcceptance2017Determined rule article/209	PreproductionExpenseRecognized rule article/304
TaxFormsRetentionPeriod2017Determined rule article/205	PreproductionExpenseRegimeApplied rule article/303
TaxInstallmentMaximum2017 rule article/51	PrimaryTaxDocumentAccepted rule article/219
TaxMonitoringGeneralProvisions2017Applied rule article/129	PriorExpenseExcluded rule article/287
TaxObligationDefinition2017Determined rule article/31	PriorityProjectInvestmentObligationTransitionalRuleDetermined rule article/837
TaxObligationExecution2017Applied rule article/36	PrivateInvitationDuty2025 rule article/666
TaxObligationExecutionDeadlines2017Determined rule article/38	PrivatePracticeIncomeTax2025 rule article/363
TaxObligationLimitationPeriod2017Determined rule article/48	PrivatePracticeIncomeTaxed rule article/394
TaxObligationMustBeFulfilled2017 rule article/5	PrivatePracticeVatTransitionalRuleDetermined rule article/829
TaxObligationOnStateTrustTransferSpecifics2017Determined rule article/41	PrizeIncomeTaxable rule article/379
TaxObligationOnTrustPropertyTransfer2017Determined rule article/40	ProductionSharingValueAddedTaxObligationPerformed rule article/507
TaxObligationOrderDetermined2017 rule article/6	PropertyGeneralTax2025 rule article/592
TaxObligationTermination2017Applied rule article/56	PropertyGroundRestrictsDisposal rule article/87
TaxOfficialActionAppealProcedure2017Applied rule article/188	PropertyIncomeBase2025 rule article/411
TaxOfficialActionAppealRight2017Recognized rule article/187	PropertyIncomeComponentFromImmovableGain2025 rule article/382, article/383
TaxOfficialAuditRightsAndDuties2017Applied rule article/155	PropertyIncomeComponentFromRent2025 rule article/382
TaxOffset2017Applied rule article/102	PropertyIncomeComponentFromVehicleGain2025 rule article/382, article/384
TaxPayment2017Deducted rule article/263	PropertyIncomePresentByImmovableGain2025 rule article/383
TaxPeriodDefinition2017Determined rule article/35	PropertyIncomePresentByRent2025 rule article/382
TaxRateDefinition2017Determined rule article/34	PropertyIncomePresentByVehicleGain2025 rule article/384
TaxRegisters2017Determined rule article/215	PropertyIncomeScaleApplied2025 rule article/363, article/412
TaxReportingAmendment2017Applied rule article/211	PropertyIncomeTax2025 rule article/363, article/412
TaxReportingDeadlineExtension2017Applied rule article/212	PropertyIncomeTaxable rule article/382
TaxReportingGeneralProvisions2017Determined rule article/206	PropertyIncomeTransitionalRuleDetermined rule article/841
TaxReportingSpecifics2017Determined rule article/207	PropertyRentalIncome2025 rule article/382
TaxReportingSuspensionProcedure2017Applied rule article/213	PropertyRentalIncomeTotal2025 rule article/382
TaxReportingWithdrawal2017Applied rule article/210	PropertyTaxBaseDetermined rule article/591
TaxSurvey2017Determined rule article/70	PropertyTaxCalculationPaymentDetermined rule article/593
TaxTreatyApplicationConditions2017Determined rule article/660	PropertyTaxObjectDetermined rule article/590
TaxTreatyApplicationProcedure2017Applied rule article/661	PropertyTaxPayerRecognized rule article/588
TaxableIncome2017AboveReliefThreshold rule article/342, article/356	PropertyTaxPayerSpecificCaseDetermined rule article/589
TaxableIncome2017Reduced rule article/288	PropertyTaxPeriodDetermined rule article/595
TaxableIncome2017WithinReliefThreshold rule article/356	PropertyTaxRateDetermined rule article/592
TaxationNormativeActMustBePublished2017 rule article/10	PropertyTaxReportingDetermined rule article/596
TaxationObjectDefinition2017Determined rule article/32	PropertyTaxSpecialCalculationDetermined rule article/594
TaxpayerAssistance2017Provided rule article/73	ProportionalAllocationFinancialStatementAdjustmentDetermined rule article/710
TaxpayerAuditRightsAndDuties2017Applied rule article/156	ProportionalExpenseAllocationDetermined rule article/709
TaxpayerBankruptcyRecognition2017Applied rule article/126	ProportionalValueAddedTaxCreditDetermined rule article/488
TaxpayerComplianceConductCovered2017 rule article/8	ProtectedForestWaterLandTaxRateDetermined rule article/580
TaxpayerComplianceConductGoodFaithPresumed2017/R1 rule article/8	ProvideAccessToCashRegister2025 norm_template article/111
TaxpayerDatabaseEntry2017Recorded rule article/75	PublicUsePaymentGeneralDetermined rule article/617
TaxpayerDatabaseExclusion2017Applied rule article/78	PublicUsePaymentObjectDetermined rule article/619
TaxpayerGoodFaithPresumed2017 rule article/8	PublicUsePaymentPayerRecognized rule article/618
TaxpayerInLiquidation2017Recognized rule article/92	PublicUsePaymentPeriodDetermined rule article/620
TaxpayerMustExecuteCameralControlNotice2017 rule article/96	PublicUsePaymentRateDetermined rule article/621
TaxpayerPassport2017Determined rule article/75-1	PublicUsePaymentReportingDetermined rule article/624
TaxpayerRegistrationGeneralProvisions2017Applied rule article/74	RadioFrequencyFeeTransitionalRateDetermined rule article/831
TelecomFeeCalculationAndPaymentProcedure2017Applied rule article/602	RadioFrequencyPaymentCalculated rule article/646
TelecomFeeGeneralProvisions2017Applied rule article/598	RadioFrequencyPaymentGeneralDetermined rule article/643
TelecomFeePayers2017Determined rule article/599	RadioFrequencyPaymentPayerRecognized rule article/644
TelecomFeeRates2017Determined rule article/601	RadioFrequencyPaymentPeriodDetermined rule article/647
TelecomFeeTaxPeriod2017Determined rule article/600	RadioFrequencyPaymentRateDetermined rule article/645
ThematicAudit2017Applied rule article/142	RateHydrocarbonLicenseActivity2025_1_1 rule article/616
ThematicAuditConclusionRequired2017 rule article/152	RateHydrocarbonLicenseActivity2025_1_10 rule article/616
TimingSurvey2017Applied rule article/144	RateHydrocarbonLicenseActivity2025_1_11 rule article/616
TimingSurveySpecifics2017Applied rule article/151	RateHydrocarbonLicenseActivity2025_1_12 rule article/616
TransferPricingControl2017Applied rule article/173	RateHydrocarbonLicenseActivity2025_1_13 rule article/616
TransportLowEngineTax2017 rule article/492	RateHydrocarbonLicenseActivity2025_1_2 rule article/616
TransportSecondEngineTax2017 rule article/492	RateHydrocarbonLicenseActivity2025_1_3 rule article/616
TrustManagementAccountingGeneral2017Determined rule article/42	RateHydrocarbonLicenseActivity2025_1_4 rule article/616
TrustManagementOtherAssetsAccountingSpecifics2017Determined rule article/45	RateHydrocarbonLicenseActivity2025_1_5 rule article/616
TrustManagementShareAccountingSpecifics2017Determined rule article/44	RateHydrocarbonLicenseActivity2025_1_6 rule article/616
TrustManagerAccountingSpecifics2017Determined rule article/43	RateHydrocarbonLicenseActivity2025_1_7 rule article/616
UnifiedLandTaxCalculation2017Calculated rule article/704	RateHydrocarbonLicenseActivity2025_1_8 rule article/616
UnifiedLandTaxDeclarationDeadline2017Due rule article/707	RateHydrocarbonLicenseActivity2025_1_9 rule article/616
UnifiedPaymentAmount2017 rule article/776-3	RateHydrocarbonLicenseDuplicate2025 rule article/616
UnifiedPaymentCalculationAndPayment2017Calculated rule article/776-4	RateHydrocarbonLicenseReissue2025 rule article/616
UnifiedPaymentGeneralProvisions2017Determined rule article/776-1	RateLicenseActivity2025_1_1 rule article/616
UnifiedPaymentIndividualIncomeTaxShareAmount2017 rule article/776-3	RateLicenseActivity2025_1_10 rule article/616
UnifiedPaymentObject2017Recognized rule article/776-2	RateLicenseActivity2025_1_11 rule article/616
UnifiedPaymentPeriod2017Determined rule article/776-5	RateLicenseActivity2025_1_12 rule article/616
UnifiedPaymentRate2017Determined rule article/776-3	RateLicenseActivity2025_1_13 rule article/616
UnifiedPaymentStateCorporationCompetence2017Determined rule article/776-6	RateLicenseActivity2025_1_14 rule article/616
UnifiedTaxSystemApplies2017 rule article/9	RateLicenseActivity2025_1_15 rule article/616
UraniumPreparationExpense2017Deducted rule article/260	RateLicenseActivity2025_1_16 rule article/616
ValueAddedAdditionalCreditableTax2017Credited rule article/411	RateLicenseActivity2025_1_17 rule article/616
ValueAddedAdditionalInvoiceIssuance2017Issued rule article/420	RateLicenseActivity2025_1_18 rule article/616
ValueAddedAgencyTurnover2017Determined rule article/374	RateLicenseActivity2025_1_19 rule article/616
ValueAddedAircraftFuelSupply2017ZeroRated rule article/388	RateLicenseActivity2025_1_2 rule article/616
ValueAddedCommissionInvoiceSpecifics2017Determined rule article/416	RateLicenseActivity2025_1_20 rule article/616
ValueAddedCommissionTurnover2017Determined rule article/375	RateLicenseActivity2025_1_21 rule article/616
ValueAddedConstructionOrGamingCreditDetermination2017Determined rule article/410	RateLicenseActivity2025_1_22 rule article/616
ValueAddedCreditAdjustment2017Applied rule article/404	RateLicenseActivity2025_1_23 rule article/616
ValueAddedCreditDate2017Determined rule article/401	RateLicenseActivity2025_1_24 rule article/616
ValueAddedCreditExclusion2017Applied rule article/403	RateLicenseActivity2025_1_25 rule article/616
ValueAddedCreditMethod2017Determined rule article/407	RateLicenseActivity2025_1_26 rule article/616
ValueAddedCreditWithAdjustment2017Determined rule article/406	RateLicenseActivity2025_1_27 rule article/616
ValueAddedCreditableTax2017Credited rule article/400	RateLicenseActivity2025_1_28 rule article/616
ValueAddedDiplomaticRefund2017Due rule article/436	RateLicenseActivity2025_1_29 rule article/616
ValueAddedDoubtfulClaimAdjustment2017Applied rule article/384	RateLicenseActivity2025_1_3 rule article/616
ValueAddedDoubtfulObligationCreditAdjustment2017Applied rule article/405	RateLicenseActivity2025_1_30 rule article/616
ValueAddedEaeuApplicationWithdrawal2017Applied rule article/458	RateLicenseActivity2025_1_31 rule article/616
ValueAddedEaeuCommissionImportCalculation2017Determined rule article/455	RateLicenseActivity2025_1_32 rule article/616
ValueAddedEaeuCredit2017Credited rule article/452	RateLicenseActivity2025_1_33 rule article/616
ValueAddedEaeuExemptTurnoverAndImport2017Exempted rule article/451	RateLicenseActivity2025_1_34 rule article/616
ValueAddedEaeuExportCalculationAndPayment2017Due rule article/457	RateLicenseActivity2025_1_35 rule article/616
ValueAddedEaeuExportConfirmation2017Confirmed rule article/447	RateLicenseActivity2025_1_36 rule article/616
ValueAddedEaeuExportTurnoverAmount2017Determined rule article/443	RateLicenseActivity2025_1_37 rule article/616
ValueAddedEaeuGeneralProvisions2017Determined rule article/437	RateLicenseActivity2025_1_38 rule article/616
ValueAddedEaeuGoodsExport2017ZeroRated rule article/446	RateLicenseActivity2025_1_39 rule article/616
ValueAddedEaeuImportAmount2017Determined rule article/444	RateLicenseActivity2025_1_4 rule article/616
ValueAddedEaeuImportCalculationAndPayment2017Due rule article/456	RateLicenseActivity2025_1_40 rule article/616
ValueAddedEaeuImportPayerDetermination2017Determined rule article/454	RateLicenseActivity2025_1_41 rule article/616
ValueAddedEaeuImportTaxAdjustment2017Applied rule article/459	RateLicenseActivity2025_1_42 rule article/616
ValueAddedEaeuInternationalTransportation2017ZeroRated rule article/448	RateLicenseActivity2025_1_43 rule article/616
ValueAddedEaeuInvoice2017Issued rule article/453	RateLicenseActivity2025_1_44_1 rule article/616
ValueAddedEaeuPlaceOfSupply2017Determined rule article/441	RateLicenseActivity2025_1_44_2 rule article/616
ValueAddedEaeuTaxObject2017Recognized rule article/439	RateLicenseActivity2025_1_45 rule article/616
ValueAddedEaeuTaxpayer2017Recognized rule article/438	RateLicenseActivity2025_1_46 rule article/616
ValueAddedEaeuTollProcessing2017ZeroRated rule article/449	RateLicenseActivity2025_1_46_1 rule article/616
ValueAddedEaeuTollProcessingDeadline2017Determined rule article/450	RateLicenseActivity2025_1_47 rule article/616
ValueAddedEaeuTurnoverAndImportDetermination2017Determined rule article/440	RateLicenseActivity2025_1_48 rule article/616
ValueAddedEaeuTurnoverDate2017Determined rule article/442	RateLicenseActivity2025_1_49 rule article/616
ValueAddedEaeuWorksServicesTurnoverAmount2017Determined rule article/445	RateLicenseActivity2025_1_5 rule article/616
ValueAddedExcessCreditOverCharge2017Determined rule article/429	RateLicenseActivity2025_1_50 rule article/616
ValueAddedExcessRefundProcedure2017Due rule article/431	RateLicenseActivity2025_1_51 rule article/616
ValueAddedExcessRefundSpecialCategories2017Due rule article/432	RateLicenseActivity2025_1_52 rule article/616
ValueAddedExemptImport2017Exempted rule article/399	RateLicenseActivity2025_1_53 rule article/616
ValueAddedExemptSupply2017Exempted rule article/394	RateLicenseActivity2025_1_54 rule article/616
ValueAddedExportTurnover2017ZeroRated rule article/386	RateLicenseActivity2025_1_55 rule article/616
ValueAddedFinanceLeaseTransfer2017Exempted rule article/398	RateLicenseActivity2025_1_56 rule article/616
ValueAddedFinancialOperationsTurnover2017Exempted rule article/397	RateLicenseActivity2025_1_57 rule article/616
ValueAddedForwarderInvoiceSpecifics2017Determined rule article/415	RateLicenseActivity2025_1_58 rule article/616
ValueAddedFreightForwardingTurnover2017Determined rule article/376	RateLicenseActivity2025_1_59 rule article/616
ValueAddedGrantFundedRefund2017Due rule article/435	RateLicenseActivity2025_1_6 rule article/616
ValueAddedInternationalTransportRelatedTurnover2017Exempted rule article/395	RateLicenseActivity2025_1_60 rule article/616
ValueAddedInternationalTransportation2017ZeroRated rule article/387	RateLicenseActivity2025_1_61 rule article/616
ValueAddedInvoiceAmendment2017Issued rule article/419	RateLicenseActivity2025_1_62 rule article/616
ValueAddedInvoiceGeneralProvisions2017Issued rule article/412	RateLicenseActivity2025_1_63 rule article/616
ValueAddedInvoiceIssuanceDeadline2017Determined rule article/413	RateLicenseActivity2025_1_64 rule article/616
ValueAddedJointActivityInvoiceSpecifics2017Determined rule article/417	RateLicenseActivity2025_1_65 rule article/616
ValueAddedJointVentureObligationPerformance2017Determined rule article/426	RateLicenseActivity2025_1_66 rule article/616
ValueAddedLandAndResidentialTurnover2017Exempted rule article/396	RateLicenseActivity2025_1_67 rule article/616
ValueAddedMediaInvoiceSpecifics2017Determined rule article/414	RateLicenseActivity2025_1_68 rule article/616
ValueAddedNonCreditableTax2017Determined rule article/402	RateLicenseActivity2025_1_69 rule article/616
ValueAddedNonTaxableTurnover2017Determined rule article/370	RateLicenseActivity2025_1_7 rule article/616
ValueAddedNonresidentAcquisitionAmount2017Determined rule article/382	RateLicenseActivity2025_1_70_1 rule article/616
ValueAddedNonresidentServiceAcquisition2017Recognized rule article/373	RateLicenseActivity2025_1_70_2 rule article/616
ValueAddedOffsetMethodEaeuImportPayment2017Applied rule article/428-2	RateLicenseActivity2025_1_70_3 rule article/616
ValueAddedOffsetMethodImportPayment2017Applied rule article/428-1	RateLicenseActivity2025_1_71 rule article/616
ValueAddedPaymentDeadline2017Due rule article/425	RateLicenseActivity2025_1_72 rule article/616
ValueAddedPlaceOfSupply2017Determined rule article/378	RateLicenseActivity2025_1_73 rule article/616
ValueAddedProportionalCreditMethod2017Determined rule article/408	RateLicenseActivity2025_1_74 rule article/616
ValueAddedRefinedGoldTurnover2017ZeroRated rule article/392	RateLicenseActivity2025_1_75_1 rule article/616
ValueAddedRefundOnSpecificGrounds2017Due rule article/430	RateLicenseActivity2025_1_75_2 rule article/616
ValueAddedSeparateAccountingCreditMethod2017Determined rule article/409	RateLicenseActivity2025_1_76_1 rule article/616
ValueAddedSezEaeuBorderSupply2017ZeroRated rule article/391	RateLicenseActivity2025_1_77 rule article/616
ValueAddedSezSupply2017ZeroRated rule article/389	RateLicenseActivity2025_1_78 rule article/616
ValueAddedSimplifiedExcessRefund2017Due rule article/434	RateLicenseActivity2025_1_79 rule article/616
ValueAddedSpecialCaseInvoiceSpecifics2017Determined rule article/418	RateLicenseActivity2025_1_8 rule article/616
ValueAddedSpecialCaseTaxation2017ZeroRated rule article/393	RateLicenseActivity2025_1_9 rule article/616
ValueAddedSupplyTurnover2017Recognized rule article/372	RateMfcaResidencyDocumentFee2025 rule article/616
ValueAddedSupplyTurnoverDate2017Determined rule article/379	RateTransitDomesticInternational2025 rule article/616
ValueAddedTaxCalculation2017Calculated rule article/421	RateTransitDomesticRegularAnnual2025 rule article/616
ValueAddedTaxDeclaration2017Due rule article/424	RateTransitForeignEntryExitTransit2025 rule article/616
ValueAddedTaxObject2017Recognized rule article/368	RealEstateCapitalGainIncomeTransitionalRuleDetermined rule article/842
ValueAddedTaxPeriod2017Determined rule article/423	RealEstateCapitalGainTaxable rule article/383
ValueAddedTaxRate2017Determined rule article/422	RecognizedCorrectionWithGround2025/alt/1 rule article/724
ValueAddedTaxableImport2017Determined rule article/371	RecognizedCorrectionWithGround2025/alt/2 rule article/724
ValueAddedTaxableImportAmount2017Determined rule article/385	RecognizedCorrectionWithGround2025/alt/3 rule article/724
ValueAddedTaxableTurnover2017Determined rule article/369	RecognizedCorrectionWithGround2025/alt/4 rule article/724
ValueAddedTaxpayer2017Recognized rule article/367	RecognizedCorrectionWithGround2025/alt/5 rule article/724
ValueAddedTrustManagementTurnover2017Determined rule article/377	RecognizedCorrectionWithGround2025/alt/6 rule article/724
ValueAddedTurnoverAdjustment2017Applied rule article/383	ReduceFarmAgriculturalIncomeTax norm_template article/363
ValueAddedTurnoverAmount2017Determined rule article/380	RefinedGoldValueAddedTurnoverZeroRated rule article/472
ValueAddedTurnoverAmountSpecialCases2017Determined rule article/381	RegimeChangeNotificationDeadline2025 rule article/716
VatConfirmedZeroRateOutput2017 rule article/422, article/446	RegimeStartsAtEntrepreneurRegistration2025 rule article/716
VatCreditExcessAmount2017 rule article/421	RegimeStartsAtNotificationDate2025 rule article/716
VatEaeuImportBase2017 rule article/444	RegisteredPermanentEstablishmentTaxDetermined rule article/690
VatEaeuImportTax2017 rule article/422, article/454	RegistrationComplianceIsMonitored rule article/106
VatExcessRefund2017Applied rule article/104	RegistrationFeeNoncommercialEntity2025 rule article/615
VatExcessThematicAuditSpecifics2017Applied rule article/152	RegistrationFeeRateDetermined rule article/615
VatGeneralOutputTax2017 rule article/380, article/421, article/422	RegistrationMonitoringProcedureApplies rule article/107
VatMandatoryRegistration2017Due rule article/82	RelatedNonresidentServiceDeducted rule article/264
VatMedicalOutputTax2017 rule article/421, article/422	RemunerationIncomeTaxable rule article/378
VatOtherGroundsRefund2017Applied rule article/105	RemunerationWithholdingIncomeReduced rule article/430
VatPayableAmount2017 rule article/421	ReorganizationLossTransferred rule article/344
VatPrintOutputTax2017 rule article/421, article/422	ReorganizationTransfersExecutionToSuccessor rule article/77
VatRegistrationCertificate2017Issued rule article/84	RepresentationExpenseDeducted rule article/262
VatRegistrationTermination2017Applied rule article/85	ResearchAndIpExpenseDeducted rule article/269
VatRegistrationThresholdExceeded2017 rule article/82	ReserveReductionIncomeRecognized rule article/320
VatRegistrationThresholdNotExceeded2017 rule article/82	ResidenceLinkByAuthorisation2025 rule article/222
VatVoluntaryRegistration2017Recognized rule article/83	ResidenceLinkByCitizenship2025 rule article/222
VehicleTaxCalculation2017Calculated rule article/493	ResidenceLinkByPermit2025 rule article/222
VehicleTaxObject2017Recognized rule article/491	ResidencyConfirmationIssued rule article/224
VehicleTaxPayment2017Due rule article/494	ResidentIndividualIncomeTaxpayerRecognized rule article/360
VehicleTaxPeriod2017Determined rule article/495	ResidentLaborImmigrantIncomeTaxable rule article/373
VehicleTaxRate2017Determined rule article/492	ResidentOrNonresidentTaxPaidInKazakhstan rule article/221
VehicleTaxReporting2017Due rule article/496	RestrictedAssetDebtRecovered rule article/187
VehicleTaxpayer2017Recognized rule article/490	ResumedByDiscoveredActivity2025 rule article/117
VisaDutyExempt2017 rule article/621	ResumedByReportSubmission2025 rule article/117
VoluntaryPensionDeduction2017Applied rule article/348	RevokedMissingPersonStatusReinstatesDebt rule article/72
WasteDisposalPaymentGbqTc2017 rule article/576	RoadFeeViolationPaymentDeadline2025 rule article/614
WasteDisposalPaymentTonneTc2017 rule article/576	RoyaltyAndProductionShareInKindObligationExecutionDetermined rule article/818
WasteDisposalRateAgriculturalWasteTc2017 rule article/576	SalesIncomeRecognized rule article/239
WasteDisposalRateAlphaRadioactiveWasteTc2017 rule article/576	ScholarshipIncomeTaxable rule article/380
WasteDisposalRateAmpouleRadioactiveSourceTc2017 rule article/576	ScholarshipWithholdingIncomeReduced rule article/434
WasteDisposalRateAshAndAshSlagTc2017 rule article/576	SecondedNonresidentIndividualTaxDetermined rule article/693
WasteDisposalRateBetaRadioactiveWasteTc2017 rule article/576	SecuritiesCapitalGainAmount2025 rule article/400
WasteDisposalRateHazardousWasteTc2017 rule article/576	SecuritiesCapitalGainTaxable rule article/387
WasteDisposalRateMetallurgicalSlagOrSludgeTc2017 rule article/576	SecuritiesGainExcluded2025 rule article/400
WasteDisposalRateMiningBeneficiationWasteTc2017 rule article/576	SecuritiesGainExemptByHoldingPeriod2025 rule article/400
WasteDisposalRateMiningHostRockTc2017 rule article/576	SecuritiesGainExemptByOpenTrading2025 rule article/400
WasteDisposalRateMiningOverburdenRockTc2017 rule article/576	SecuritiesGainNotExempt2025 rule article/400
WasteDisposalRateMiningSlagOrSludgeTc2017 rule article/576	SecuritiesGainTaxable2025 rule article/400
WasteDisposalRateMunicipalWasteTc2017 rule article/576	SecuritiesMarketDealInfoDeadline rule article/56
WasteDisposalRateNonHazardousWasteTc2017 rule article/576	SecuritiesMarketDealInfoRequired rule article/56
WasteDisposalRateTransuranicRadioactiveWasteTc2017 rule article/576	SecuritiesRegistryInfoDeadline rule article/56
WasteLandfillLiquidation2017Deducted rule article/253	SecuritiesRegistryInfoRequired rule article/56
WaybillControl2017Applied rule article/176	SecurityCapitalGainRecognized rule article/252
WildlifeUseFeeCalculationAndPaymentProcedure2017Applied rule article/583	SecurityMeasureAppliedOnCodeGround rule article/84
WildlifeUseFeeGeneralProvisions2017Applied rule article/580	SelfAssessedEmployeeIncomeRecognized rule article/406
WildlifeUseFeePayers2017Determined rule article/581	SelfAssessedGoodsWorksServicesIncomeRecognized rule article/407
WildlifeUseFeeRates2017Determined rule article/582	SelfAssessedIncomeTaxPayable2025 rule article/412
WithholdingAgentRecognition2017Recognized rule article/352	SelfAssessedIncomeTypeRecognized rule article/405
WitnessParticipation2017Determined rule article/71	SelfAssessedIndividualIncomeTaxPeriodDetermined rule article/415
WrittenOffObligationIncome2017Recognized rule article/229	SelfAssessedTaxableIncomeDetermined rule article/411
WrongfulFineCancelledRefund2017Applied rule article/106	SelfAssessmentSocialPaymentDeductionApplied rule article/410
WrongfulFineReducedRefund2017Applied rule article/106	SelfAssessmentTaxDeductionApplied rule article/409
	SelfEmployedIncomeOverThreshold2025 rule article/718
	SelfEmployedIncomeTaxZeroRate2025 rule article/720
	SelfEmployedPayTaxDuty2025 rule article/720
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	SelfEmployedSpecialRegimeGeneralDetermined rule article/718
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	SelfEmployedStatus2025 rule article/718
	SelfEmployedTaxableObjectFull2025 rule article/720
	SelfEmployedTaxableObjectReduced2025 rule article/720
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	SeparateTaxAccountingMaintained rule article/210
	SettlementCertificateDuty2025 rule article/446
	SettlementCertificateRight2025 rule article/446
	SettlementLandTaxRateDetermined rule article/577
	SezOrQuasiStateInfoRequired rule article/56
	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
	SilverRateAbove38 rule article/781
	SilverRateUpTo28 rule article/781
	SilverRateUpTo30 rule article/781
	SilverRateUpTo32 rule article/781
	SilverRateUpTo34 rule article/781
	SilverRateUpTo36 rule article/781
	SilverRateUpTo38 rule article/781
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	SimplifiedDeclarationFirstFollowingMonthEnd2025 rule article/727
	SimplifiedDeclarationIndividualEntrepreneurIncomeDetermined rule article/725
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	SimplifiedDeclarationRegimeGeneralDetermined rule article/722
	SimplifiedDeclarationRegimeIncomeDetermined rule article/724
	SimplifiedDeclarationTaxCalculated rule article/726
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	SimplifiedRegimeAssetCapitalGainTaxable rule article/390
	SimplifiedRegimeConditionsFailedByExclusion2025 rule article/716
	SimplifiedRegimeConditionsFailedByIncome2025 rule article/716
	SimplifiedRegimeExcludedByBeingFounderOfSpecialRegimeEntity2025 rule article/723
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	SimplifiedRegimeExcludedBySezOrAstanaHubParticipation2025 rule article/723
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	SimplifiedRegimeTaxPayable2025 rule article/726
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	SocialGeneralTax2025 rule article/557
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	SpecialCategoryVatExcessRefundDue rule article/129
	SpecialEconomicZoneValueAddedTurnoverZeroRated rule article/470
	SpecialFarmTax2025 rule article/730
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	SpecialFarmZone1Exceeded2025 rule article/728
	SpecialFarmZone2Eligible2025 rule article/728
	SpecialFarmZone2Exceeded2025 rule article/728
	SpecialFarmZone3Eligible2025 rule article/728
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	SpecialFarmZone4Eligible2025 rule article/728
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	SpecialRegimeAppliedWhenApplicableAndElected2025 rule article/99
	SpecialRegimeCitApplied rule article/234
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	SpecialResidencyByMilitaryServiceAbroad2025 rule article/222
	SpecialResidencyBySecondment2025 rule article/222
	SpecialResidencyByStateOwnedObjectAbroad2025 rule article/222
	SpecialResidencyByStudyOrTreatment2025 rule article/222
	SpecialResidencyByTeachingOrResearch2025 rule article/222
	SpecialResidencyByTransportCrew2025 rule article/222
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	SpecialResidencyCitizenshipLinkByCitizenship2025 rule article/222
	SpecialResidencyCitizenshipLinkByResidenceApplication2025 rule article/222
	SpecialSelfEmployedEligible2025 rule article/718
	SpecialSelfEmployedTax2025 rule article/720
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	SpecialSimplifiedEligible2025 rule article/723
	SpecialSimplifiedTax2025 rule article/726
	SpecialSimplifiedThresholdExceeded2025 rule article/723
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	SpecialTaxRegimeTransitionalRuleDetermined rule article/840
	SpecialTermLocationConfirmation2025 rule article/83
	SpecialTermReceivablesConfirmation2025 rule article/83
	SpecialTermTaxDebtRepayment2025 rule article/83
	SpecialTermTurnoverConfirmation2025 rule article/82
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	SpecialValueAddedSupplyTurnoverAmountDetermined rule article/462
	SpecificExpenseDeducted rule article/258
	SpecificSubsoilUserTaxObligationDetermined rule article/755
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	StateDutyApplicantIsPayer2025 rule article/663
	StateDutyAssignedToStructuralUnit2025 rule article/663
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	StatePropertyControlPerformed rule article/177
	StayDaysWithinResidencyWindow2025 rule article/222
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	SubmitAssetLiabilityDeclaration2025 norm_template article/422, article/424
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	SubmitBusinessIncomeTaxDeclarationDuty2025 rule article/420
	SubmitIncomePropertyDeclaration2025 norm_template article/417, article/418
	SubmitIncomePropertyDeclarationDuty2025 rule article/417, article/418
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	SubsidiaryFarmIncomeTaxable rule article/396
	SubsoilContractHasFiveYearTaxLimitation rule article/65
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	SubsoilJointActivityConsolidatedAccountingApplied rule article/216
	SubsoilLiquidationDeducted rule article/301
	SubsoilLiquidationFundExcessIncomeRecognized rule article/298
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	SubsoilPreproductionExpenseAdjustmentIncomeRecognized rule article/297
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	SubsoilSignatureExplorationHydrocarbon2025 rule article/761
	SubsoilTrainingAndSocialExpenseDeducted rule article/317
	SubsoilUsePaymentCalculated rule article/623
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	SulfurPlacementPayment2025 rule article/639
	SuspensionGranted2025 rule article/117
	SuspensionNotGrantedWhenRefused2025 rule article/117
	SuspensionNotGrantedWithTaxableObjects2025 rule article/117
	SuspensionRefusedForDebt2025 rule article/117
	SuspensionRefusedForInactiveRegistry2025 rule article/117
	SuspensionRefusedForUnfulfilledNotifications2025 rule article/117
	SuspensionSuspendsInvoicesForVatPayer2025 rule article/117
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	TaxAmountIsCharacterized rule article/119
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	TaxAppealDecisionIssued rule article/197
	TaxAppealFilingDeadline2025 rule article/192
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	TaxCodeArticle007ProvisionDetermined rule article/7
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	TaxCodeArticle050ProvisionDetermined rule article/50
	TaxCodeArticle051ProvisionDetermined rule article/51
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	TelecomPaymentPayerRecognized rule article/649
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	TimeStudyConducted rule article/158
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	TransferSatisfiedByOwnFunds2025 rule article/440
	TransferWithheldIncomeTax2025 norm_template article/440
	TransferableAssetGroupTransferred rule article/313
	TransitionNotificationInTime2025 rule article/840
	TransitionRegimeStartsAtCodeEntry2025 rule article/840
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	TransportLowEngineTax2025 rule article/565
	TransportSecondEngineTax2025 rule article/565
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	UnifiedPaymentAmount2025 rule article/822
	UnifiedPaymentCalculationPaymentReportingDetermined rule article/823
	UnifiedPaymentGeneralDetermined rule article/820
	UnifiedPaymentIndividualIncomeTaxShareAmount2025 rule article/822
	UnifiedPaymentRateDetermined rule article/822
	UnifiedPaymentTaxObjectDetermined rule article/821
	UnifiedPaymentTaxPeriodDetermined rule article/824
	UnifiedTaxSystemApplies2025 rule article/31
	UnregisteredPermanentEstablishmentTaxDetermined rule article/691
	UraniumBaseAbove4000 rule article/781
	UraniumBaseUpTo1000 rule article/781
	UraniumBaseUpTo2000 rule article/781
	UraniumBaseUpTo3000 rule article/781
	UraniumBaseUpTo4000 rule article/781
	UraniumBaseUpTo500 rule article/781
	UraniumNdpiAmount rule article/781
	UraniumPreparationAssetDeducted rule article/316
	UraniumPriceAbove100 rule article/781
	UraniumPriceAbove110 rule article/781
	UraniumPriceAbove70 rule article/781
	UraniumPriceAbove80 rule article/781
	UraniumPriceAbove90 rule article/781
	UraniumPriceNoIncrement rule article/781
	UraniumTotalRate rule article/781
	UtilityServicesReportDeadline rule article/56
	UtilityServicesReportQuarterEnd rule article/56
	UtilityServicesReportRequired rule article/56
	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
	VatConfirmedZeroRateOutput2025 rule article/503, article/520
	VatCreditExcessAmount2025 rule article/502
	VatDeducted rule article/259
	VatDeregistrationOnCessationOrLiquidation2025 rule article/103
	VatDeregistrationOnSwitchToSpecialRegime2025 rule article/103
	VatEaeuImportBase2025 rule article/518
	VatEaeuImportTax2025 rule article/503, article/530
	VatExcessAuditConfirmationPerformed rule article/166
	VatExcessGeneralRefundDue rule article/125
	VatGeneralOutputTax2025 rule article/461, article/502, article/503
	VatMandatoryRegistrationExcludedByParagraphThree2025 rule article/99
	VatMandatoryRegistrationOnThreshold2025 rule article/101
	VatMedicalOutputTax2025 rule article/502, article/503
	VatPayableAmount2025 rule article/502
	VatPayerFromRegistration2025 rule article/99
	VatPeriodMixedOutput2025 rule article/461, article/502, article/503
	VatPeriodPayablePositive2025 rule article/502
	VatPeriodPayableZero2025 rule article/502
	VatPrintOutputTax2025 rule article/502, article/503
	VatRegisteredFromApplicationDate2025 rule article/99
	VatRegistrationApplicationDeadline2025 rule article/101
	VatRegistrationNotApplicableNaturalPerson2025 rule article/99
	VatRegistrationNotApplicablePrivatePractitioner2025 rule article/99
	VatRegistrationNotApplicableSpecialTaxRegime2025 rule article/99
	VatRegistrationNotApplicableStateInstitution2025 rule article/99
	VatRegistrationNotApplicableStructuralSubdivision2025 rule article/99
	VatRegistrationThresholdExceeded2025 rule article/99
	VatRegistrationThresholdNotExceeded2025 rule article/99
	VatVoluntaryRegistrationRight2025 rule article/100
	VatVoluntaryRegistrationRightExcluded2025 rule article/100
	VehicleCapitalGainAmount2025 rule article/384
	VehicleCapitalGainTaxable rule article/384
	VehicleGainForeignRegistrationAnyTerm2025 rule article/384
	VehicleGainUnderOneYear2025 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
	VendingMachineMustBeEquipped2025 rule article/110
	VisaDutyExempt2025 rule article/670
	WasteDisposalPaymentGbq2025 rule article/639
	WasteDisposalPaymentTonne2025 rule article/639
	WasteDisposalRateGeneralAgriculturalWaste2025 rule article/639
	WasteDisposalRateGeneralAlphaRadioactiveWaste2025 rule article/639
	WasteDisposalRateGeneralAmpouleRadioactiveSource2025 rule article/639
	WasteDisposalRateGeneralAshAndAshSlag2025 rule article/639
	WasteDisposalRateGeneralBetaRadioactiveWaste2025 rule article/639
	WasteDisposalRateGeneralHazardousWaste2025 rule article/639
	WasteDisposalRateGeneralMetallurgicalSlagOrSludge2025 rule article/639
	WasteDisposalRateGeneralMiningBeneficiationWaste2025 rule article/639
	WasteDisposalRateGeneralMiningHostRock2025 rule article/639
	WasteDisposalRateGeneralMiningOverburdenRock2025 rule article/639
	WasteDisposalRateGeneralMiningSlagOrSludge2025 rule article/639
	WasteDisposalRateGeneralMunicipalWaste2025 rule article/639
	WasteDisposalRateGeneralNonHazardousWaste2025 rule article/639
	WasteDisposalRateGeneralTransuranicRadioactiveWaste2025 rule article/639
	WasteDisposalRateLifeSupportAgriculturalWaste2025 rule article/639
	WasteDisposalRateLifeSupportAlphaRadioactiveWaste2025 rule article/639
	WasteDisposalRateLifeSupportAmpouleRadioactiveSource2025 rule article/639
	WasteDisposalRateLifeSupportAshAndAshSlag2025 rule article/639
	WasteDisposalRateLifeSupportBetaRadioactiveWaste2025 rule article/639
	WasteDisposalRateLifeSupportHazardousWaste2025 rule article/639
	WasteDisposalRateLifeSupportMetallurgicalSlagOrSludge2025 rule article/639
	WasteDisposalRateLifeSupportMiningBeneficiationWaste2025 rule article/639
	WasteDisposalRateLifeSupportMiningHostRock2025 rule article/639
	WasteDisposalRateLifeSupportMiningOverburdenRock2025 rule article/639
	WasteDisposalRateLifeSupportMiningSlagOrSludge2025 rule article/639
	WasteDisposalRateLifeSupportMunicipalWaste2025 rule article/639
	WasteDisposalRateLifeSupportNonHazardousWaste2025 rule article/639
	WasteDisposalRateLifeSupportTransuranicRadioactiveWaste2025 rule article/639
	WaterFishPaymentCalculated rule article/631
	WaterFishPaymentRateDetermined rule article/628
	WildlifePaymentCalculated rule article/632
	WildlifePaymentRateDetermined rule article/629
	WithheldIncomeTaxFromCivilContractIncome2025 rule article/440
	WithheldIncomeTaxFromEmployeeIncome2025 rule article/440, article/441
	WithholdIncomeTaxAtSource2025 norm_template article/440
	WithholdIncomeTaxDuty2025 rule article/440
	WithholdingExecutesTaxpayerPayment rule article/62
	WithholdingIncomeTaxable rule article/351
	WithholdingIndividualIncomeTaxAdministered rule article/440
	WithholdingSatisfiedByOwnFunds2025 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