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 February 2021 on the following dates:

5 February 2021:

  • Personal Income Tax (PIT) on income of persons engaged in private practice (private notaries, private bailiffs, lawyers, professional mediators) received in January 2021.

22 February 2021:

  • Value Added Tax (VAT) in the Eurasian Economic Union for January 2021;
  • Excise for the legal entity itself and its structural units for January 2021;

24 February 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).

25 February 2021:

  • Corporate Income Tax (CIT), advance payments on CIT for February 2021;
  • CIT withheld at source from income paid in January 2021;
  • CIT withheld at the source of payment on income accrued in January 2021: 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 January 2021;
  • PIT withheld at source of payment from capital gain income of non-resident individuals from sources in the Republic of Kazakhstan;
  • VAT for 4th Quarter 2020;
  • Rental Tax on Export for the 4th quarter of 2020;
  • Payment to recover historical costs if the amount of the payment exceeds 10,000 MRI for the 4th quarter of 2020;
  • Minerals Extraction Tax for the 4th quarter of 2020;
  • Royalty, mining bonus, share of the Republic of Kazakhstan on production sharing arrangement, additional payment of a subsurface user performing operations under a production sharing contract for 4th quarter of 2020;
  • Current payments towards payment of taxes in kind for 4th quarter of 2020;
  • Social tax for January 2021;
  • Land Tax, current payment due not later than 25 February 2021;
  • Property Tax, current payment due not later than 25 February 2021;
  • Tax on gaming business for 4 quarter of 2020;
  • CIT (PIT) at the rate of 1/2 of the assessed amount of taxes on a simplified return for the 2nd half of 2020;
  • ST at the rate of ½ of the assessed amount of taxes minus the amount of SA on a simplified return for the 2nd half of 2020;
  • Levy for the Use of Land Plots:
    • current payment due not later than 25 February 2021;
    • by an individual for land plots which are obtained for paid land use and are not used in entrepreneurial activity in cases when the land plot was held on the right of primary paid land use at the date of commencement of the tax period, or the contract for temporary paid land use was concluded during a period from 1 January to 25 February 2021 inclusive;
    • if the temporary paid land use contract expires or is terminated in January 2021;
    • annual payment of subsurface users if the license for exploration or extraction of solid minerals is valid as of 1 January 2021 and until the end of 2021, or if the license is obtained before 1 February 2021 inclusive;
    • sum of the fee for the actual effective period of the license if it is known on 1 February that it expires in 2021;
    • the sum of the subsurface users’ fee for the actual effective period of the license for exploration of extraction of solid minerals, in case it expires in the 4th quarter of 2020;
  • Levy for the use of surface water resources, current payment for 4th quarter of 2020;
  • Levy for discharges to the environment, current payment on pollution objects for payers with the total annual amount of payments equal to or exceeding 100 MRI, on movable pollution sources for 4th quarter of 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 January 2021;
  • Levy for the placement of outdoor advertising for February 2021;
  • Obligatory Pension Charges:
    • withheld from income paid to employees and to individuals under civil-legal contracts for work, services in January 2021;
    • 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 January 2021;
    • paid by an insurance company if an insurance payment was made in January 2021;
  • Obligatory occupational pension charges assessed on income paid to employees in January 2021;
  • Social assessments for January 2021;
  • Charges and contributions for obligatory social medical insurance (OSMI) on income paid to employees, individuals under civil contracts in January 2021;
  • OSMI charges 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 January 2021.
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