Dear Taxpayers of the Republic of Kazakhstan,

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

5 November 2021:

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

10 November 2021:

• Uniform Land Tax for the period from 1 January to 1 October 2021; 

22 November 2021:

• VAT[2] in the EAEU[3] for October 2021;
• Excise tax, including Excise on goods imported from the territory of the EAEU member states for October 2021;
• Levy for Discharges to the Environment: redemption of the standard limit for total annual payments less than 100 MRI (if the permit was issued in October 2021) for year 2021;

24 November 2021:

• PIT on incomes paid in October 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[4];
• 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 November 2021:

• CIT[5], advance payments for November 2021;
• CIT withheld at source from residents’ income paid in October 2021;
• PIT withheld at the source of payment:
• from income paid in October 2021;
• on income of non-resident individuals from sources in RoK 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 October 2021;
• from capital gain income of non-residents from sources in the RoK;
• PIT from incomes 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, and paid in October 2021;
• CIT, PIT specified in the tax declaration for taxpayers applying the STR[6] for the retail tax for the 3 quarter of 2021;
• VAT for the 3rd Quarter 2021;
• Rental Tax on Export for the 3rd quarter of 2021;
• Levy to recover historic costs for the 3rd quarter 2021 (if the sum of payment exceeds 10,000 MRI);
• Minerals Extraction Tax for the 3rd 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 3rd quarter of 2021;
• Current payments towards payment of taxes in kind for 3 quarter of 2021;
• Social tax for October 2021;
• Land Tax, current payment due not later than 25 November 2021;
• Property Tax, current payment due not later than 25 November 2021;
• Tax on gaming business for 3 quarter of 2021;
• Levy for the Use of Land Plots:
• current payment due not later than 25 November 2021;
• 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 October 2021;
• if the temporary paid land use contract expires or is terminated in October 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 3rd quarter of 2021;
• Levy for the use of surface water resources, current payment for 3rd quarter of 2021;
• Levy for Discharges to the Environment: current payment on polluting objects for payers with annual total payments equal to or exceeding 100 MRI, for mobile pollution sources for 3rd quarter 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 October 2021;
• Levy for the placement of outdoor (visual) advertising for November 2021;
• Obligatory Pension Charges:
• withheld from income paid to employees and to individuals under civil contracts in October 2021;
• paid in their own favour by IEs^[7] (other than IEs applying STR based on a patent), PPs[8], from income earned in October 2021;
• paid by an insurance company if an insurance payment was made in October 2021;
• paid voluntarily by citizens of the RoK with respect to income received in October 2021;
• under under civil contracts, the subject of which is the performance of work (rendering 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 October 2021;
• Social assessments for October 2021;
• OSMI charges on income paid to employees in October 2021;
• OSMI contributions:
• withheld from income paid to employees and to individuals under civil contracts in October 2021;
• paid in their own favour by IEs (other than IEs applying STR based on a patent), PPs, from income earned in October 2021;
• paid by independent taxpayers from income earned in October 2021.

[1] Personal Income Tax.
[2] Value Added Tax.
[3] Eurasian Economic Union.
[4] Republic of Kazakhstan.
[5] Corporate Income Tax.
[6] Special tax regime.
[7] Individual entrepreneur.
[8] Private practitioners