Tax Compliance Reminder

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

4 January

Additional statement of advance payment of corporate income tax subject to payment, after the submission of a declaration¹

2022

16 January

Excise duty declaration

November

20 January

Application on import of goods and payment of indirect taxes

December

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

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

20 January

Statement of advance payment of corporate income tax subject to payment, prior to submission of a declaration

First quarter

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

25 January

Social contributions to the State fund of social insurance

December

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

25 January

Payment for placement of outdoor (visual) advertising

January

25 January

Payment for the use of land plots

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.