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Tax Compliance Reminder

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

 

one quarter of estimated annual tax liability for 2023

 

27 March

Payment for the provision of long distance and/or international telephone and cellular communications

 

one quarter of estimated annual tax liability for 2023

 

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

 

one quarter of estimated annual tax liability for 2023

 

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

 

for an actual period of land use in 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.