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 April 2020 on the following dates:

06 April 2020:

• Personal Income Tax (PIT) on income of persons engaged in private practice (private notaries, private bailiffs, lawyers, professional mediators) received in March 2020.

10 April 2020:

• Corporate Income Tax (CIT) final payment on the 2019 Declaration;
• PIT, final payment on the declaration in respect of income of individuals (residents, non-residents) not levied at the source of payment for year 2019;
• CIT at the source of payment withheld from income of non-resident legal entities in respect of assessed but not paid income amounts when they are referred to deductions in 2019, and when such income is paid upon expiry of 2019;
• Payment by the recipient, on behalf of the Government, of funds received from the sale of minerals transferred by the subsurface user during the year 2019 towards the fulfilment of his tax obligation in kind;
• Compensation of the 2019 historic costs, if the amount of payment is equal to or less than 10,000 MRI[1];
• Excess Profit tax on the 2019 declaration;
• Alternative tax on subsurface use per 2019 declaration;
• Tax on Transport Vehicles on the 2019 declaration and on obligations arising after 1 July 2019;
• Land Tax, final payment on the 2019 declaration;
• Property Tax, final payment on the 2019 declaration;

15 April 2020:

• Levy for the Use of Forest Resources, for standing timber for 1 Quarter of 2020.

20 April 2020:

• Value Added Tax (VAT) in the Eurasian Economic Union for March 2020;
• Excise for the legal entity itself and its structural units for March 2020;
• Levy for Discharges to the Environment: redemption of the standard limit for total annual payments less than 100 MRI (if the permit was obtained from 21 to 31 March 2020)
• Levy for the Use of Forest Resources on timber in case of long-term forest use for 1 Quarter 2020.

24 April 2020:

• PIT on income of non-resident individuals, foreigners or stateless persons.

27 April 2020:

• CIT, advance payments of CIT for April 2020;
• CIT withheld at source from income paid in March 2020;
• CIT withheld at the source of payment on income accrued in March 2020: income of non-resident legal entities – paid and within amounts of advances paid, non-residents’ income from RoK[2] sources from capital gains;
• PIT withheld at source from income paid in March 2020;
• PIT withheld at source from capital gain income of non-resident individuals from sources in the RoK;
• Social tax for March 2020;
• Levy for the use of radio frequency spectrum paid by foreigners, stateless persons and non-resident legal entities that do not carry out any activities in the RoK and are not registered as taxpayers of the RoK, if the permission was obtained in March 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 in March 2020;
  • if the temporary paid land use contract expires or is terminated in March 2020;

• Levy for the placement of outdoor advertising for April 2020;
• Obligatory Pension Charges:
  • withheld from income paid to employees and to individuals under civil-legal contracts for work, services in March 2020;
  • paid in their own favour by IEs[3] 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 March 2020;
  • paid by an insurance company if an insurance payment was made in March 2020;

• Obligatory occupational pension charges assessed on income paid to employees in March 2020;
• Social assessments for March 2020;
• Obligatory social medical insurance charges and contributions on income paid in March 2020.

NOTE: According to the Decree of the RoK Government #126 dated 20 March 2020,  a “0” correction factor has been introduced for a period until 31 December 2020 inclusive, to be applied to the rates of:

1) Property tax of legal entities and IEs in large retail facilities, shopping and entertainment centres, cinemas, theatres, exhibitions, sports and fitness facilities;
2) Land tax on agricultural lands of agricultural producers;
3) PIT from IEs working under the generally established tax regime.

 When the “0” correction factor is applied to the tax rates, the tax base, taxable items, tax period and the fulfillment of tax liabilities shall be determined in the manner established by the RoK Code “On Taxes and Other Obligatory Payments to the Budget” (Tax Code) dated 25 December 2017.

 For the taxpayers specified in sub-paragraphs 1) and 2), the penalties on outstanding tax liabilities for all taxes shall not be assessed till 15 August 2020 and the deadlines for the submission of tax reports are postponed to the 3rd quarter of 2020.

[1] Minimum Reference Index.
[2] Republic of Kazakhstan.
[3] Individual entrepreneur.