Tax Code of the Republic of Kazakhstan of July 18, 2025 No. 214-VIII ZRK
Article 36. Rights and obligations of the taxpayer (tax agent)
- The taxpayer (tax agent) has the right to:
1) receive information from the tax authority on current taxes and payments to the budget, changes in the tax legislation of the Republic of Kazakhstan;
2) receive from the tax authority an explanation and comments on the occurrence, fulfillment and termination of his tax obligation within the limits of the information and documents provided by him.
For a participant in horizontal monitoring, the authorized body shall make explanations and provide comments stipulated by the first part of this subparagraph, as well as preliminary clarification with respect to planned transactions (operations);
3) represent their interests in the relations regulated by the tax legislation of the Republic of Kazakhstan, personally or through a representative;
4) conclude an agreement to conduct a tax audit as required by the legislation of the Republic of Kazakhstan;
5) receive the tax control results in cases established by this Code;
6) apply to the tax authority to change the deadline for fulfilling the tax obligation to pay taxes and (or) fees in the manner determined by this Code;
7) appeal the notification of the tax audit results, the notification of the outcome of the consideration of the taxpayer's (tax agent's) complaint against the notification of the tax audit results, as well as the actions (inaction) of a tax authority official;
8) not to provide information and documents unrelated to taxable items and (or) taxation-related items.
- The taxpayer (tax agent) is obliged to:
1) fulfill tax obligations timely and in full;
2) submit, at the tax authority’s request an agreement to conduct a tax audit and a tax audit report if such an agreement is concluded;
3) provide information and documents requested by the tax authority in cases stipulated by this Code and other legislation of the Republic of Kazakhstan, compliance with which is monitored by tax authorities;
4) ensure the safety of property restricted in disposal in an unchanged condition until the restriction is lifted, with the exception of changes in such property due to natural wear and tear and (or) natural loss under normal storage conditions.
- The taxpayer is obliged to:
1) comply with the requirements for the use of cash registers;
2) keep the books of sales receipts of the cash register for the limitation period from the date of full filling of such books;
3) when using a cash register without a data transfer function, store shift reports, cash accounting books, as well as cancellation and refund checks and checks on which cancellation and refund operations were made, during the limitation period;
4) undergo biometric identification in cases established by this Code.
- A taxpayer engaged in the public catering and trade sectors is required to place a taxpayer passport in the immediate locations of cash registers and publicly accessible places to inform the public.
For the purposes of this article, a taxpayer passport is an information card of a business entity generated by a tax authority, which is not a tax secret and is contained in a barcode.
The taxpayer passport shall be posted on the authorized body’s Internet resource.
The list of information contained in the taxpayer passport, the procedure and terms for its generation and posting on the Internet resource shall be established by the authorized body.
- The taxpayer (tax agent) has other rights and shall fulfill other obligations established by this Code and other laws of the Republic of Kazakhstan.