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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
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.