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 January 2021 on the following dates:
5 January 2021:
- Personal Income Tax (PIT) on income of persons engaged in private practice (private notaries, private bailiffs, lawyers, professional mediators) received in December 2020.
15 January 2021:
- Levy for the Use of Forest Resources, for standing timber for 4th Quarter of 2020.
20 January 2021:
- Value Added Tax (VAT) in the Eurasian Economic Union for December 2020;
- Excise for the legal entity itself and its structural units for December 2020;
- 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 December 2020).
- Levy for the Use of Forest Resources in case of long-term forest use for 4th Quarter of 2020.
25 January 2021:
- 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 January 2021;
- CIT withheld at source from income paid in December 2020;
- CIT withheld at the source of payment on income accrued in December 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 December 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 December 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 Republic of Kazakhstan and are not registered as taxpayers of the Republic of Kazakhstan, if the permission was obtained in December 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 December 2020;
- if the temporary paid land use contract expires or is terminated in December 2020;
- Levy for the placement of outdoor advertising for January 2021;
- Obligatory Pension Charges:
- withheld from income paid to employees and to individuals under civil-legal contracts for work, services in December 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 December 2020;
- paid by an insurance company if an insurance payment was made in December 2020;
- Obligatory occupational pension charges assessed on income paid to employees in December 2020;
- Social assessments for December 2020;
- Obligatory social medical insurance (OSMI) charges on income paid to employees in December 2020.