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 2021 on the following dates:

March 5, 2021:

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

March 25, 2021:

• Value Added Tax (VAT) in the Eurasian Economic Union for February 2021;
• Excise for the legal entity itself and its structural units for February 2021;
• 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 20th March);

• Corporate Income Tax (CIT), advance payments on CIT for March 2021;
• CIT withheld at source from income paid in February 2021;
• CIT withheld at the source of payment on income accrued in February 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 February 2021;
• PIT withheld at source of payment from capital gain income of non-resident individuals from sources in the Republic of Kazakhstan;
• PIT from income paid in February 2021 (by the 25th day of the month following the month in which the tax is to be withheld) of foreign personnel provided by a non-resident whose activities do not form a permanent establishment in the RoK, foreigners and stateless persons sent to RoK by a legal entity – a non-resident not registered as a taxpayer in the RoK;
• PIT from income paid in February 2021 (no later than the 25th day of the month following the month in which the tax is to be withheld) of non-resident individuals from sources in the RoK, including income from activities in the RoK performed under an employment contract (agreement) concluded with a resident or non-resident who are employers;
• Social tax for February 2021;
• Levy for the use of radio-frequency spectrum
  • current payment due not later than 25th March 2021;
  • 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 a permission was obtained in February 2021;

• Levy for the provision of long-distance and (or) international telephone communication, as well as cellular communication
  • current payment due not later than 25th March 2021;

• Levy for the use of a license to engage in certain types of activities (gaming business, storage and sale of alcoholic products) obtained in 2020 and/or earlier, due not later than 25th March 2021;
• 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 28 February 2021;
  • if the temporary paid land use contract expires or is terminated in February 2021;

• Levy for the use of species of animals that are objects of commercial fishing, in cases when the Levy amount exceeds 350 times the MRI according to quotas for the seizure of commercial fishing objects – 40% of the total quota issued in 2020 (by March 25 of the year following the year in which the quota was issued);

• Levy for the placement of outdoor advertising for March 2021;
• Obligatory Pension Charges:
  • withheld from income paid to employees and to individuals under civil-legal contracts for work, services in February 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 February 2021;
  • paid by an insurance company if an insurance payment was made in February 2021;
  • paid voluntarily by citizens of the RoK with respect to income received in February 2021;
  • under civil-legal contracts, the subject of which is the performance of work (provision of services), concluded with individuals who are not tax agents;
  • from work in representative offices of international organizations in the RoK, diplomatic missions and consular offices of foreign states accredited in the RoK;
  • from work performed outside the RoK;

• Obligatory occupational pension charges assessed on income paid to employees in February 2021;
• Social assessments for February 2021;
• Obligatory social medical insurance charges and contributions on income paid in February 2021;
• OSMI charges:
  • withheld from income paid to employees and to individuals under civil-legal contracts in February 2021;
  • paid in their own favour by individual entrepreneurs (except for individual entrepreneurs applying a special tax regime based on a patent), private practitioners from income received in February 2021;
  • paid by self-payers from income received in February 2021.