Fall Colors Reflecting in a pond

Tax Compliance Reminder

We bring to your attention a summary of the monthly compliance obligations for companies doing business in Kazakhstan - "Taxpayer Calendar", October 2022.

Tcr october 2022 eng

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.