Dear Taxpayers of the Republic of Kazakhstan,

Please be reminded that deadlines for payment of the below listed taxes and payments expire in April 2021 on the following dates:

01 April 2021:

• Tax on transport vehicles paid by individuals for year 2020.

05 April 2021:

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

12 April 2021:

• Corporate Income Tax (CIT) final payment under 2020 Declaration;
• PIT, final settlement according to the declaration in respect of income of individuals (residents, non-residents) not levied at the source of payment for year 2020;
• 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 2020, and when such income is paid upon expiry of 2020;
• 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 2020 towards the fulfilment of his tax obligation in kind; Current payments on minerals sold in the 1st Quarter and received during the previous tax periods;
• Compensation of the 2020 historic costs, if the amount of payment is equal to or less than 10,000 MRI[1];
• Excess Profit tax on 2020 declaration;
• Alternative tax on subsurface use on 2020 declaration;
• Tax on Transport Vehicles under 2020 declaration and on obligations arising after 1 July 2020;
• Land Tax, final payment on the 2020 declaration;
• Property Tax, final payment on the 2020 declaration;
• Uniform Land Tax, Levy for the use of water resources of surface sources, assessed by payers of the Uniform land tax from 1 October to 31 December 2020.

15 April 2021:

• Levy for the Use of Forest Resources (standing timber) for 1 Quarter of 2021;

20 April 2021:

• Value Added Tax (VAT) in the Eurasian Economic Union for March 2021;
• Excise tax, including Excise on goods imported from the territory of the EAEU member states for March 2021;
• Levy for discharges to the environment: redemption of the standard limit with the total annual payment not exceeding 100 MRI (if the permit was issued from 21 to 31 March 2021);
• Levy for the Use of Forest Resources in case of long-term forest use for 1 Quarter 2021;

26 April 2021:

• CIT advance payments for April 2021;
• CIT withheld at source from income paid in March 2021;
• CIT withheld at the source of payment on income accrued in March 2021: 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 2021;
• PIT withheld at source from capital gain income of non-resident individuals from sources in the RoK;
• PIT on incomes paid in March 2021 (by the 25th day of the month following the month in which the tax is to be withheld):
  • foreign personnel provided by a non-resident whose activity does not create a permanent establishment in the RoK;
  • foreigners and stateless persons who were sent to the RoK by a non-resident legal entity not registered as a taxpayer in the RoK.
• PIT on incomes paid in March 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 in particular, on 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 March 2021;
• 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 a permission was obtained in 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 in March 2021;
  • if the temporary paid land use contract expires or is terminated in March 2021;
• Levy for the placement of outdoor advertising for April 2021;
• Obligatory Pension Charges:
  • withheld from income paid to employees and to individuals under civil-legal contracts for work, services performed in March 2021;
  • 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 2021;
  • paid by an insurance company if an insurance payment was made in March 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 incomes paid to employees in March 2021;
• Social assessments for March 2021;
• Obligatory social medical insurance charges on incomes paid to employees in March 2021;
• Obligatory social medical insurance charges:
  • withheld from income paid to employees and to individuals under civil-legal contracts in March 2021;
  • paid in their own favour by IEs (except for IEs applying the special tax regime on the basis of a patent), private notaries, private bailiffs, advocates and professional mediators from income received in March 2021;
  • paid by self-payers from income received in March 2021.

[1] Monthly Reference Indicator.

[2] Republic of Kazakhstan.

[3] Individual entrepreneur.