Dear Taxpayers of the Republic of Kazakhstan,
We would like to remind you that deadlines for the payment of the below listed taxes and payments expire in March 2020 on the following dates:
5 March 2020:
- Personal Income Tax (PIT) on income of persons engaged in private practice (private notaries, private bailiffs, lawyers, professional mediators) received in February 2020.
20 March 2020:
- Value Added Tax (VAT) in the Eurasian Economic Union for February 2020;
- Excise for the legal entity itself and its structural units for February 2020;
- Levy for Discharges to the Environment:Redemption of the standard limit for total annual payments up to 100 MRI (if the permit was issued not later than the 20th of March).
26 March 2020:
- 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).
- Corporate Income Tax (CIT), advance payments on CIT for March 2020;
- CIT withheld at source from income paid in February 2020;
- CIT withheld at the source of payment on income accrued in February 2020: income of non-resident legal entities – 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 February 2020;
- PIT withheld at source of payment from capital gain income of non-resident individuals from sources in the Republic of Kazakhstan;
- Social tax for February 2020;
- Levy for the use of radio-frequency spectrum
- current payment due not later than 25 March 2020;
- 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 February 2020;
- 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 from 26 to 29 February 2020;
- if the temporary paid land use contract expires or is terminated in February 2020;
- Levy for providing intercity and (or) international telephone communication, as well as cellular communication, current payment due not later than 25 March 2020;
- Levy for the use of a license to engage in certain types of activities (gaming business, storage and sale of alcoholic products) obtained in 2019 and/or earlier, due not later than 25 March 2020;
- Levy for the placement of outdoor advertising for March 2020;
- Obligatory Pension Charges:
- withheld from income paid to employees and to individuals under civil-legal contracts for work, services in February 2020;
- 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 February 2020;
- paid by an insurance company if an insurance payment was made in February 2020;
- Obligatory occupational pension charges assessed on income paid to employees in February 2020;
- Social assessments for February 2020;
- Obligatory social medical insurance charges and contributions on income paid in February 2020.