Dear Taxpayers of the Republic of Kazakhstan,

We would like to remind you that deadlines for the payment of below listed taxes and payments expire in June 2021 on the following dates:

7 June 2021:

• PIT[1] on income of private practitioners received in May 2021.

21 June 2021:

• VAT[2] in the EAEU[3] for May 2021;
• Excise tax, including Excise on goods imported from the territory of the EAEU member states for May 2021;
• Levy for discharges to the environment, purchase of the standard limit with the total annual payment up to 100 MRI[4] in 2021

24 June 2021:

• PIT from income paid in May 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.

25 June 2021:

• Advance payments of CIT[5] for June 2021;
• CIT withheld at source from residents’ income paid in May 2021;
• PIT withheld at the source of payment:
  • from income paid in May 2021;
  • from income of non-resident individuals from sources in the RoK[6], including income from capital gain;
• CIT withheld at the source of payment:
  • from non-residents’ income accrued and paid, and within amounts of advance payments paid in May 2021;
  • from capital gain income of non-residents from sources in the RoK;
• Social tax for May 2021;
• Levy for the use of radio-frequency spectrum:
  • current payment due not later than 25 June 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 May 2021;
• Levy for the provision of long-distance and (or) international telephone communication, as well as cellular communication – current payment;
• Levy for the use of a license for the right to engage in certain activities obtained in 2020 and/or earlier;
• 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 May 2021;
  • if the temporary paid land use contract expires or is terminated in May 2021;
• Levy for the placement of outdoor (visual) advertising for June 2021;
• Obligatory Pension Charges:
  • withheld from income paid to employees and to individuals under CL[7] contracts in May 2021;
  • paid in their own favour by IEs[8] (other than IEs applying STR[9] based on a patent) from income earned in May 2021;
  • paid by an insurance company if an insurance payment was made in May 2021;
  • paid voluntarily by citizens of the RoK with respect to income received in May 2021:
  • under under CL contracts, the subject of which is the performance of work, 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 May 2021;
• Social assessments for May 2021;
• OSMI[10] charges on income paid to employees in May 2021;
• OSMI charges:
  • withheld from income paid to employees and to individuals under CL contracts in May 2021;
  • paid in their own favour by IEs (other than IEs applying STR based on a patent) from income earned in May 2021;
  • paid by self-payers from income received in May 2021.

[1] Individual Income Tax.

[2] Value Added Tax.

[3] Eurasian Economic Union.

[4] Monthly reference index (KZT 2,917 in 2021).

[5] Corporate Income Tax.

[6] Republic of Kazakhstan.

[7] Civil-legal.

[8] Individual entrepreneur.

[9] Special tax regime.

[10] Obligatory social medical insurance.