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Ст. 648 ҚР Салық кодексi 2017 жылғы 25 желтоқсандағы № 120-VІ ҚРЗ


Действующий с изменениями и дополнениями. Проверено 07.06.2021

ҚР Салық кодексi
648-бап. Салықтық есептілікті ұсыну

Салық агентi өзiнің тұрған жеріндегі салық органына бейрезиденттiң кірісінен төлем көзiнен ұсталатын корпоративтiк табыс салығы бойынша есеп-қисапты мынадай мерзiмдерде: 

1) бірінші, екінші және үшінші тоқсандар үшін – бейрезидентке кірісті төлеу жүргізілген тоқсаннан кейінгі екiншi айдың 15-күнінен кешiктiрмей; 

2) төртінші тоқсан үшін – бейрезидентке кірісті төлеу жүргізілген және (немесе) бейрезиденттің есепке жазылған, бірақ төленбеген кірісі шегерімге жатқызылған, осы Кодекстің 314-бабында белгіленген есепті салықтық кезеңнен кейінгі жылдың 31 наурызынан кешіктірмей ұсынуға мiндеттi.

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Лучшие юристы

Арман
Райли Дэвид Киан
Спас Капитал
Мадияр
Александр

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