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We bring to your attention a summary of the monthly compliance obligations for companies doing business in Kazakhstan - "Taxpayer Calendar", September 2025.
Tax reports due |
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|---|---|---|
|
Deadline for submission |
Name of report |
Tax period |
|
15 September |
Excise duty declaration |
July |
|
15 September |
Declaration on assets and liabilities of an individual (form 250.00) |
2024 |
|
15 September |
Declaration on income and property of an individual (form 270.00) |
2024 |
|
22 September |
Application for the import of goods and the payment of indirect taxes |
August |
|
22 September |
Declaration on the payment for negative environmental impact (applicable to operators of objects of categories I and II, with the total annual payments of up to 100 MCI upon receipt of a permit document in August 2025) |
2025 |
|
22 September |
Calculation of current payments for the use of land plots (if a contract for temporary fee-based land use was concluded or a license for exploration or extraction of solid minerals was obtained in August 2025) |
2025 |
Payments due |
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|---|---|---|---|
|
Deadline for payment |
Name of payment |
Period for which payments are due |
|
|
22 September |
Excise duty, including the excise duty on imported goods from the Eurasian Economic Union countries |
August |
|
|
22 September |
Import VAT on goods imported from the Eurasian Economic Union countries |
August |
|
|
22 September |
Payment for negative environmental impact: purchase of pollution permits by operators of objects of categories I and II, with the total annual payments of up to 100 MCI (when a permit document is issued in August 2025) |
2025 |
|
|
24 September |
- foreigners and stateless persons sent to the RK by a non-resident legal entity that is not registered as a taxpayer in the RK |
August |
|
|
25 September |
Advance payment of corporate income tax |
September |
|
|
25 September |
Pension fund contributions withheld at the source of payment made to employees as well as individuals providing goods/services under independent contractor agreements |
August |
|
|
25 September |
Obligatory social health insurance contributions made to the State Social Health Insurance Fund by employees as well as individuals providing goods/services under independent contractor agreements |
August |
|
|
25 September |
Single payment |
August |
|
|
25 September |
Individual income tax withheld at the source of payment |
August |
|
|
25 September |
- non-resident individuals from sources in the RK, including income from activities in the RK under a labor agreement (contract) concluded with a resident or non-resident who is an employer |
August |
|
|
25 September |
Individual income tax on the income of an individual entrepreneur applying a special tax regime via a special mobile application |
August |
|
|
25 September |
Individual income tax on income and property declarations (form 270.00) |
2024 |
|
|
25 September |
Corporate income tax withheld at the source of payment made to residents |
August |
|
|
25 September |
Corporate income tax withheld at the source of payment made to non-residents |
August |
|
|
25 September |
Mandatory Employer Pension Contributions (MEPC) calculated on income paid to employees |
August |
|
|
25 September |
Mandatory Occupational Pension Contributions (MOPC) calculated on income paid to employees |
August |
|
|
25 September |
Obligatory social health insurance contributions made to the State Social Health Insurance Fund |
August |
|
|
25 September |
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 August 2025 |
August |
|
|
25 September |
Payment for the provision of long distance and/or international telephone and cellular communications |
One fourth of the estimated annual tax liability |
|
|
25 September |
Payment for the use of a license for certain types of activity (gambling, storage and sale of alcohol), obtained in 2024 and/or earlier |
One fourth of the estimated annual tax liability |
|
|
25 September |
Payment for the use of land plots |
One fourth of the estimated annual tax liability |
|
|
25 September |
Payment for outdoor (visual) advertising |
September |
|
|
25 September |
Social tax |
August |
|
|
25 September |
Social contributions to the State Social Insurance Fund |
August |
Other reports due
Kazakhstan legislation stipulates other types of reports (e.g., statistical reports, reports of the taxpayers that 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.