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We bring to your attention a summary of the monthly compliance obligations for companies doing business in Kazakhstan - "Taxpayer Calendar", October 2022.
Tax reports due
Deadline for submission
Name of report
Tax period
17 October
Excise duty declaration
August
20 October
Application on import of goods and payment of indirect taxes
September
20 October
Calculation of current payments for land use (if an agreement on temporary land use was concluded or a license for exploration or extraction of solid minerals was obtained in September 2022)
2022
20 October
Declaration on payment for negative impact on the environment (for operators of I and II categories objects with payment volumes up to 100 MCI in the total annual volume upon receipt of a permit document in September 2022)
2022
Payments due
Deadline for payment
Name of payment
Period for which payments are due
20 October
Excise duty
September
20 October
Import VAT on goods (imported to Kazakhstan from Eurasian Economic Union countries)
September
20 October
Payment for negative impact on the environment: purchase of the normative by operators of I and II categories objects with payment volumes up to 100 MCI in the total annual volume upon receipt of a permit document in September 2022)
2022
20 October
Corporate income tax withheld at the source of payment made to residents
September
26 October
Corporate income tax withheld at the source of payment made to non-residents
September
26 October
Advance payment of corporate income tax
October
26 October
Individual income tax withheld at the source of payment
September
26 October
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
September
26 October
Pension fund contributions withheld at the source of payment to local employees as well as individuals from civil legal nature agreements
September
26 October
Social tax for local and foreign employees
September
26 October
Obligatory social medical insurance contributions to the State fund of social medical insurance
September
26 October
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
September
26 October
Payment for placement of outdoor (visual) advertising
October
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.