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We bring to your attention a summary of the monthly compliance obligations for companies doing business in Kazakhstan - "Taxpayer Calendar", January 2023.
Tax reports due
|
Deadline for submision |
Name of report |
Tax period |
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|---|---|---|---|---|
|
4 January |
Additional statement of advance payment of corporate income tax subject to payment, after the submission of a declaration¹ |
2022 |
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|
16 January |
Excise duty declaration |
November |
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|
20 January |
Application on import of goods and payment of indirect taxes |
December |
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20 January |
Calculation of current payments for land plots use (if an agreement on temporary land use was concluded or a license for exploration or extraction of solid minerals was obtained in December 2022) |
2022 |
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|
20 January |
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 December 2022) |
2022 |
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|
20 January |
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¹ Not later than December 31 of the reporting tax period (in accordance with the Art. 38 of the Tax Code, the due date for submission was moved to January 4, 2023).
Payments due
|
Deadline for payment |
Name of payment |
Period for which payments are due |
|
|---|---|---|---|
|
20 January |
Excise duty, including excise duty on imported goods from the territory of the Eurasian Economic Union countries |
December |
|
|
20 January |
Import VAT on goods (imported to Kazakhstan from the Eurasian Economic Union countries) |
December |
|
|
20 January |
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 December 2022) |
2022 |
|
|
25 January |
Corporate income tax withheld at the source of payment made to residents |
December |
|
|
25 January |
Corporate income tax withheld at the source of payment made to non-residents |
December |
|
|
25 January |
Advance payment of corporate income tax |
January |
|
|
25 January |
Individual income tax withheld at the source of payment |
December |
|
|
25 January |
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 |
December |
|
|
25 January |
Pension fund contributions withheld at the source of payment to local employees as well as individuals from civil law contracts |
December |
|
|
25 January |
Social tax for local and foreign employees |
December |
|
|
Social contributions to the State fund of social insurance |
December |
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25 January |
Obligatory social medical insurance contributions to the State fund of social medical insurance |
December |
|
|
25 January |
Employees obligatory social medical insurance contributions to the State fund of social medical insurance to local employees as well as individuals from civil law contracts |
December |
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|
25 January |
Payment for placement of outdoor (visual) advertising |
January |
|
|
25 January |
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at the expiry of the contract for temporary reimbursable land use or its termination in December |
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.