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We bring to your attention a summary of the monthly compliance obligations for companies doing business in Kazakhstan - "Taxpayer Calendar", November 2022.
Tax reports due
|
Name of report |
Tax period |
|
|---|---|---|---|
|
14 November |
Signature bonus declaration |
Third quarter |
|
|
15 November |
Excise duty declaration |
September |
|
|
15 November |
Mineral extraction tax declaration |
Third quarter |
|
|
15 November |
Declaration of rental tax on export |
Third quarter |
|
|
15 November |
Personal income tax and social tax declaration |
Third quarter |
|
|
15 November |
VAT declaration |
Third quarter |
|
|
15 November |
Declaration on payment for negative impact on the environment (for pollution objects for payers with payment volumes of 100 MCI and more in the total annual volume for mobile sources of pollution) |
Third quarter |
|
|
15 November |
Gaming tax declaration |
Third quarter |
|
|
15 November |
Declaration on royalties, on extraction bonus, on the share of the Republic of Kazakhstan on production sharing, on additional payment by a subsoil user operating under a production sharing contract |
Third quarter |
|
|
15 November |
Declaration (calculation) on the fulfillment of tax obligations in kind |
Third quarter |
|
|
15 November |
Declaration on payment for reimbursement of historical costs, if the amount of payment exceeds 10,000 MCI |
Third quarter |
|
|
15 November |
Declaration on payment for the use of surface water resources |
Third quarter |
|
|
15 November |
Statement of corporate income tax from residents withheld at the source of payment |
Third quarter |
|
|
15 November |
Statement of corporate income tax from non-residents withheld at the source of payment |
Third quarter |
|
|
15 November |
Declarations for taxpayers applying the special tax regime of retail tax |
Third quarter |
|
|
15 November |
Statement of current payments of property tax[1] |
as of 1 November |
|
|
15 November |
Statement of current payments of land tax[1] |
as of 1 November |
|
|
21 November |
Application on import of goods and payment of indirect taxes |
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 October 2022) |
2022 |
|
|
21 November |
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 October 2022) |
2022 |
|
|
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 |
|
|---|---|---|---|
|
10 November |
Unified land tax, payment for the use of water resources from surface sources, calculated by payers of the unified land tax |
from 1 January to 1 October 2022 |
|
|
21 November |
Excise duty, including excise duty on imported goods from the territory of the Eurasian Economic Union member states |
October |
|
|
21 November |
Import VAT on goods (imported to Kazakhstan from the Eurasian Economic Union countries) |
October |
|
|
21 November |
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 October 2022) |
2022 |
|
|
25 November |
Corporate income tax withheld at the source of payment made to residents |
October |
|
|
25 November |
Corporate income tax withheld at the source of payment made to non-residents |
October |
|
|
25 November |
Advance payment of corporate income tax |
November |
|
|
25 November |
|
October |
|
|
25 November |
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 |
October |
|
|
25 November |
Pension fund contributions withheld at the source of payment to local employees as well as individuals from civil legal nature agreements |
October |
|
|
25 November |
Social tax for local and foreign employees |
October |
|
|
25 November |
Social contributions to the State fund of social insurance |
October |
|
|
25 November |
Obligatory social medical insurance contributions to the State fund of social medical insurance |
October |
|
|
25 November |
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 |
October |
|
|
25 November |
Payment for placement of outdoor (visual) advertising |
November |
|
|
25 November |
VAT Payment |
Third quarter |
|
|
25 November |
Payment of rental tax on export |
Third quarter |
|
|
25 November |
Mineral extraction tax |
Third quarter |
|
|
25 November |
Payment for negative impact on the environment (current payment for pollution objects for payers with payment volumes of 100 MCI and more in the total annual volume for mobile sources of pollution) |
Third quarter |
|
|
25 November |
Gaming Tax |
Third quarter |
|
|
25 November |
Corporate income tax and individual income tax specified in declaration for taxpayers applying the special tax regime of retail tax |
Third quarter |
|
|
25 November |
Property Tax Payment |
one quarter of estimated annual tax liability |
|
|
25 November |
Land Tax Payment |
one quarter of estimated annual tax liability |
|
|
25 November |
Payment for the use of land plots |
one quarter of estimated annual tax liability |
|
|
25 November |
Payment for reimbursement of historical costs if the amount of payment exceeds 10,000 MCI |
Third quarter |
|
|
25 November |
Royalties, extraction bonus, the share of the Republic of Kazakhstan on production sharing, additional payment by a subsoil user operating under a production sharing contract |
Third quarter |
|
|
25 November |
Current payments by the recipient on behalf of the state towards the payment of taxes in kind |
Third quarter |
|
|
25 November |
Payment for the use of surface water resources |
Third quarter |
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.