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 August 2021 on the following dates:

05 August 2021:

• PIT[1] on income of persons engaged in private practice (private notaries, private bailiffs, lawyers, professional mediators) received in July 2021;

20 August 2021:

• VAT in the EAEU[2] for July 2021;
• Excise tax, including Excise on goods imported from the territory of the EAEU member states for July 2021;

24 August 2021:

• PIT from income paid in July 2021:
  • 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;

25 August 2021:

• CIT[3], advance payments for August 2021;
• CIT withheld at source from residents’ income paid in July 2021;
• PIT withheld at source from income paid in July 2021;
• CIT withheld at source from non-residents’ income accrued and paid, and within amounts of advance payments paid in July 2021;
• PIT from income of non-resident individuals from sources in the RoK paid in July 2021;
• CIT, PIT specified in the tax declaration for taxpayers applying the STR[4] for the retail tax for the 2 quarter of 2021;
• VAT[5] for 2 Quarter 2021;
• Rental Tax on Export for 2 quarter of 2021;
• Payment to recover historical costs if the amount of the payment exceeds 10,000 MRI for 2 quarter of 2021;
• Minerals Extraction Tax for 2 quarter of 2021;
• Royalty, mining bonus, share of the RoK on production sharing arrangement, additional payment of a subsurface user performing operations under a production sharing contract for 2 quarter of 2021;
• Current payments towards payment of taxes in kind for the 2nd quarter of 2021;
• Social tax for July 2021;
• Land Tax, current payment due not later than 25 August 2021;
• Property Tax, current payment due not later than 25 August 2021;
• Tax on gaming business for 2 quarter of 2021;
• CIT (PIT) at the rate of 1/2 of the assessed amount of taxes on a simplified return for the 1st half of 2021;
• Social tax at the rate of 1/2 of the assessed amount of taxes minus the amount of social assessments on a simplified return for the 1st half of 2021;
• Levy for the use of land plots, current payment due not later than 25 August 2021;
• Levy for the use of surface water resources, current payment for 2 quarter of 2021;
• Levy for discharges to the environment: current payment on pollution objects for payers with annual total payments equal to or exceeding 100 MRI, for mobile pollution sources for 2 quarter of 2021;
• Levy for the placement of outdoor (visual) advertising for August 2021 (no later than 25th day of the current month);
• Obligatory Pension Charges:
  • withheld from income paid to employees and to individuals under CL[6] contracts in July 2021;
  • paid by an insurance company if an insurance payment was made in July 2021;
  • paid voluntarily by citizens of the RoK with respect to income received in July 2021;
• Obligatory occupational pension charges assessed on income paid to employees in July 2021;
• Social assessments for July 2021;
• OSMI charges on income paid to employees in July 2021;
• OSMI charges withheld from income paid to employees and to individuals under CL contracts in July 2021.

[1] Individual Income Tax.

[2] Eurasian Economic Union.

[3] Corporate Income Tax.

[4] Special tax regime.

[5] Value Added Tax.

[6] Civil-Legal.