Tax Compliance Reminder

We bring to your attention a summary of the monthly compliance obligations for companies doing business in Kazakhstan - "Taxpayer Calendar", April 2023.

 

Tax reports due

Deadline for submission

Name of report

Tax period

5 April

Document confirming a residence of a non-resident (tax residency certificate)

 

2022

17 April

Excise duty declaration

 

February

20 April

Application on import of goods and payment of indirect taxes

March

20 April

Statement of advance corporate income tax payments to be paid after submission of the declaration

 

April - December

20 April

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 in March 2023)

 

2023

20 April

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 during the period from 21 March to 31 March 2023)

 

2023

Payments due

Deadline for payment

Name of payment

Period for which payments are due

 

10 April

Final settlement of the corporate income tax liability

 

2022

10 April

Tax on the net income of non-resident legal entities performing activities through a permanent establishment (Branch profits tax)

 

2022

10 April

Individual income tax on income of residents and non-residents received from individuals non-taxable at the source of payment

 

2022

10 April

Corporate income tax withheld from the source of payment from the income of non-resident legal entities on the accrued but not paid income deductible for corporate tax income purposes

 

2022

10 April

Final settlement of the property tax liability

 

2022

10 April

Final settlement of the land tax liability

 

2022

10 April

Tax on vehicles purchased after 1 July 2022

 

2022

10 April

Excess profits tax

 

2022

10 April

Payment for reimbursement of historical costs if the amount of payment equals or less 10,000 MCI

 

2022

10 April

Alternative subsoil tax

 

2022

10 April

Payment for digital mining

 

2022

10 April

Payment by a recipient on behalf of the state of money received from sale of minerals transferred during 2022 by a subsoil user to fulfill the tax obligation in kind

 

2022

10 April

Current payments by a recipient on behalf of the state for minerals received for previous tax periods and sold in the first quarter

 

Fourth quarter

 

20 April

Excise duty, including excise duty on imported goods from the territory of the Eurasian Economic Union countries

 

March

 

20 April

Import VAT on goods (imported to Kazakhstan from the Eurasian Economic Union countries)

 

March

 

20 April

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 during the period from 21 March to 31 March 2023)

 

2023

25 April

Corporate income tax withheld at the source of payment made to residents

 

March

25 April

Corporate income tax withheld at the source of payment made to non-residents

 

March

25 April

Advance payment of corporate income tax

 

April

25 April

Individual income tax withheld at the source of payment

 

March

25 April

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

 

March

25 April

Pension fund contributions withheld at the source of payment to local employees as well as individuals from civil law contracts

 

March

25 April

Social tax for local and foreign employees

 

March

25 April

Social contributions to the State fund of social insurance

 

March

25 April

Obligatory social medical insurance contributions to the State fund of social medical insurance

 

March

25 April

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

 

March

25 April

Single payment

 

March

25 April

Payment for placement of outdoor (visual) advertising

 

April

25 April

Payment for the use of radio frequency spectrum by foreigners, stateless persons and non-resident legal entities not operating in the Republic of Kazakhstan and not registered as taxpayers of the Republic of Kazakhstan, upon receipt of a permit in March 2023

 

for an entire period of validity of the right to use

 

25 April

Payment for the use of land plots: at the expiry of a contract for temporary reimbursable land use or its termination in March 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 reports.