Taxpayers shall pay corporate income tax calculated in accordance with Article 345 of the Tax Code of the Republic of Kazakhstan at their place of registration.

The amount of advance payments made to the budget during the tax period shall be credited against the corporate income tax payable according to the corporate income tax return for the reporting tax period.

The taxpayer shall pay corporate income tax for the tax period no later than ten calendar days after the deadline established for filing the tax return.

The taxpayer shall pay corporate income tax calculated in accordance with Chapter 33 of the Tax Code of the Republic of Kazakhstan for the tax period no later than ten calendar days after the final deadline established by paragraph 4 of Article 359 of the Tax Code of the Republic of Kazakhstan.

These provisions shall not apply to corporate income tax calculated on taxable income of controlled foreign companies and permanent establishments of controlled foreign companies registered in states with preferential taxation.

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1288933?lang=ru