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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
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.