According to the Tax Code, as amended in 2026, legal entities pay taxes no later than ten calendar days after the deadline for submitting a tax return.

Individuals pay taxes to the budget at their place of residence no later than April 1 of the year following the reporting tax period.

The payment of vehicle tax for a tax period by an individual who is an attorney on the basis of a power of attorney to drive a vehicle with the right of alienation on behalf of the owner of the vehicle is the fulfillment of the tax obligation of the owner of the vehicle for the tax period.

Source : https://www.gov.kz/memleket/entities/kgd-kyzylorda/press/news/details/1061098?lang=kk