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We bring to your attention a summary of the monthly compliance obligations for companies doing business in Kazakhstan - "Taxpayer Calendar", March 2023.
Tax reports due
|
Deadline for submission |
Name of report |
Tax period |
|---|---|---|
|
15 March |
Excise duty declaration
|
January |
|
20 March |
Application on import of goods and payment of indirect taxes
|
February |
|
20 March |
Calculation of current payments for the use of land plots (if a contract for temporary reimbursable land use has been concluded or a license for exploration or extraction of solid minerals has been obtained during the period from 21 February to 28 February 2023)
|
2023 |
|
20 March |
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 not later than 20 March 2023)
|
2023 |
|
31 March |
Statement of corporate income tax from non-resident legal entities withheld at the source of payment
|
Fourth quarter
|
|
31 March |
Corporate income tax declaration
|
2022 |
|
31 March |
Personal income tax declaration
|
2022 |
|
31 March |
Declaration on vehicle tax, land tax and property tax
|
2022 |
|
31 March |
Declaration (calculation) on the fulfillment of tax obligations in kind
|
2022 |
|
31 March |
Declaration on excess profit tax
|
2022 |
|
31 March |
Declaration on payment for reimbursement of historical costs, if the amount of payment equals or less 10,000 MCI
|
2022 |
|
31 March |
Declaration on alternative subsoil tax
|
2022 |
|
31 March |
Register of lease (use) agreements
|
2022 |
|
31 March |
Declaration for taxpayers applying a special tax regime with a fixed deduction
|
2022 |
|
31 March |
Declaration for payers of the single land tax
|
2022 |
|
31 March |
Declaration on payment for digital mining
|
2022 |
Payments Due
|
Deadline for payment |
Name of payment |
Period for which payments are due |
||
|---|---|---|---|---|
|
20 March |
Excise duty, including excise duty on imported goods from the territory of the Eurasian Economic Union countries
|
February |
||
|
20 March |
Import VAT on goods (imported to Kazakhstan from the Eurasian Economic Union countries)
|
February |
||
|
20 March |
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 not later than 20 March 2022)
|
2023 |
||
|
27 March |
Corporate income tax withheld at the source of payment made to residents
|
February |
||
|
27 March |
Corporate income tax withheld at the source of payment made to non-residents
|
February |
||
|
27 March |
Advance payment of corporate income tax
|
March |
||
|
27 March |
Individual income tax withheld at the source of payment
|
February |
||
|
27 March |
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
|
February |
||
|
27 March |
Pension fund contributions withheld at the source of payment to local employees as well as individuals from civil law contracts
|
February |
||
|
27 March |
Social tax for local and foreign employees
|
February |
||
|
27 March |
Social contributions to the State fund of social insurance
|
February |
||
|
27 March |
Obligatory social medical insurance contributions to the State fund of social medical insurance
|
February |
||
|
27 March |
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
|
February |
||
|
27 March |
Single payment
|
February |
||
|
27 March |
Payment for placement of outdoor (visual) advertising
|
March |
||
|
27 March |
Payment for the use of radio frequency spectrum
|
|
||
|
27 March |
Payment for the provision of long distance and/or international telephone and cellular communications
|
|
||
|
27 March |
Payment for the use of a license for certain types of activity (gambling, storage, and sale of alcohol), obtained in 2022 and/or earlier
|
|
||
|
27 March |
Payment for the use of land plots: at the expiry of a contract for temporary reimbursable land use or its termination in February 2023
|
|
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 report.