Dear Taxpayers of the Republic of Kazakhstan,
Please be reminded that the deadlines for payment of the below listed taxes and payments expire in December 2019 on the following dates:
5 December 2019:
- Personal Income Tax (PIT) on income of persons engaged in private practice (private notaries, private bailiffs, lawyers, professional mediators) received in November 2019.
20 December 2019:
- Value Added Tax (VAT) in the Eurasian Economic Union for November 2019;
- Excise for the legal entity itself and its structural units for November 2019;
- Levy for discharges to the environment, redemption of the standard limit for total annual payment up to 100 MRI (if the permit was issued in November 2019).
24 December 2019:
- PIT from income of a non-resident individual, foreigner or a stateless person (by the 25th day of the month, following the month in which tax is to be withheld).
25 December 2019:
- Corporate Income Tax (CIT), advance payments on CIT for December 2019;
- CIT withheld at source from income paid in November 2019;
- CIT withheld at the source of payment on income of non-resident legal entities accrued in November 2019, (paid and within amounts of advances paid), non-residents’ income from sources in the Republic of Kazakhstan from capital gains;
- PIT withheld at source from income paid in November 2019;
- PIT withheld at source of payment from capital gain income of non-resident individuals from sources in the Republic of Kazakhstan;
- Social tax for November 2019;
- Levy for the use of radio-frequency spectrum:
- current payment due not later than 25 December 2019;
- paid by foreigners, stateless persons and non-resident legal entities that do not carry out any activities in the Republic of Kazakhstan and not registered as taxpayers of the Republic of Kazakhstan, if a permission was obtained in November 2019;
- Levy for providing intercity and (or) international telephone communication, as well as cellular communication, current payment due not later than 25 December 2019;
- Levy for the use of a license to engage in certain types of activities (gaming business, storage and sale of alcoholic products) obtained in 2018 and/or earlier, due not later than 25 December 2019;
- Levy for the Use of Land Plots:
- by an individual for land plots received for paid land use and not used in entrepreneurial activities, in the event that a temporary paid land use contract was concluded in November 2019;
- if the temporary paid land use contract expires or is terminated in November 2019;
- Levy for the placement of outdoor advertising for November 2019;
- Obligatory Pension Charges:
- withheld from income paid to employees and to individuals under civil-legal contracts for work, services in November 2019;
- paid in their own favour by individual entrepreneurs working under the generally established regime and under the special tax regime on the basis of a simplified declaration, by peasant farms, private notaries, private bailiffs, advocates and professional mediators on income received in November 2019;
- paid by an insurance company if an insurance payment was made in November 2019;
- Obligatory occupational pension charges assessed on income paid to employees in November 2019;
- Social assessments for November 2019;
- Obligatory social medical insurance (OSMI) charges on income paid to employees in November 2019.