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We bring to your attention a summary of the monthly compliance obligations for companies doing business in Kazakhstan - "Taxpayer Calendar", August 2022.
Tax reports due
Deadline for submission
Name of report
Tax period
15 August
Excise duty declaration
June
15 August
Mineral extraction tax declaration
Second quarter
15 August
Declaration of rental tax on export
Second quarter
15 August
Personal income tax and social tax declaration
Second quarter
15 August
VAT declaration
Second quarter
15 August
Environmental emissions declaration
Second quarter
15 August
Fixed tax declaration
Second quarter
15 August
Gaming tax declaration
Second quarter
15 August
Statement of corporate income tax from residents withheld at the source of payment
Second quarter
15 August
Statement of corporate income tax from non-residents withheld at the source of payment
Second quarter
15 August
Statement of current payments of property tax1
as of 1 August
15 August
Statement of current payments of land tax1
as of 1 August
22 August
Application on import of goods and payment of indirect taxes
July
¹ Statement is submitted in case of a change in the tax liability within the tax period
Payments due
Deadline for payment
Name of payment
Period for which payments are due
22 August
Excise duty
July
22 August
Import VAT on goods (imported to Kazakhstan from Eurasian Economic Union countries)
July
25 August
Corporate income tax withheld at the source of payment made to residents
July
25 August
VAT self-charged on services provided by unregistered non-residents
July
25 August
Advance payment of corporate income tax
August
25 August
Individual income tax withheld at the source of payment
July
25 August
Individual income tax withheld at the source of payments made to non-resident employees of non-resident legal entities without permanent establishment in the Republic of Kazakhstan
July
25 August
Pension fund contributions withheld at the source of payment to local employees as well as individuals from civil legal nature agreements
July
25 August
Social tax for local and foreign employees
July
25 August
Social contributions to the State fund of social insurance
July
25 August
Obligatory social medical insurance contributions to the State fund of social medical insurance
July
25 August
Employees obligatory social medical insurance contributions to the State fund of social medical insurance to local employees as well as individuals from civil legal nature agreements
July
25 August
VAT self-charged on services provided by unregistered non-residents
First quarter
25 August
VAT payment
First quarter
25 August
Payment of rental tax on export
First quarter
25 August
Mineral extraction tax
First quarter
25 August
Payment of the charge for the environmental emissions
First quarter
25 August
Fixed tax
First quarter
25 August
Gaming tax
First quarter
25 August
Property tax payment
one quarter of estimated annual tax liability
25 August
Land tax payment
one quarter of estimated annual tax liability
Other reports due
Kazakhstan legislation stipulates other types of reports (e.g. statistical reports, reports of taxpayers, which are subject to monitoring, etc.) due for filing with the appropriate authorities. There are also other tax payments to the budget with specific payment and filing deadlines. The volume and content of the reports and payment deadlines are determined depending upon the activities performed by an entity. Please contact EY if you require information on other types of reports.