Dear Taxpayers of the Republic of Kazakhstan, 

Please be reminded that deadlines for the payment of the below listed taxes and payments expire in January 2022 on the following dates:

05 January 2022:

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

17 January 2022:

  • Levy for the Use of Forest Resources, standing timber for 4 Quarter of 2021.

20 January 2022:

  • Value-Added Tax (VAT) on booked goods imported to the Republic of Kazakhstan (RoK) from the Euro-Asian Economic Union (EAEU) in December 2021, and in cases when the parties to the agreement (contract) in December 2021 increase the prices for goods imported to the RoK from EAEU;
  • Excise tax for the legal entity itself and its structural units (if any) for December 2021, in particular, in respect of goods imported to the RoK from EAEU in December 2021;
  • Levy for discharges to the environment, when buying a quota with the total annual amount not exceeding 100 MRI (if the environmental permit was issued in December 2021);
  • Levy for the Use of Forest Resources in case of long-term forest use for 4 Quarter 2021.

24 January 2022:

  • PIT to be transferred by a tax agent by the 25th of the month following the month in which the tax is to be withheld (December 2021), from the incomes of:

1) a non-resident individual who is a foreign staff member provided by a non-resident whose activity does not form a permanent establishment in the RoK according to paragraph 7 of Article 220 of the Tax code;
2) a foreigner or stateless person who was sent to the RoK by a non-resident legal entity not registered as a taxpayer in the RoK.

25 January 2022:

  • Advance payments of Corporate Income tax (CIT) for January 2022;
  • CIT withheld at source and to be transferred not later than twenty five calendar days after the end of the month in which income levied at source was paid, in respect of income paid in December 2021:

1) resident legal entity of the RoK;
2) non-resident legal entity doing business in the RoK through a permanent establishment;

  • CIT withheld at source from income of non-resident legal entities doing business without creating a permanent establishment in the RoK, in respect of incomes:

1) paid in December 2021;
2) accrued in December 2021 within the limits of an advance paid;
3) from capital gain in case of selling assets located in the RoK as well as shares, participation interests associated with subsurface use operations in the RoK:

– paid in December 2021;
– for which CIT amount was received by a resident legal entity – subsurface user from a tax agent (taxpayer) in December 2021;
– if not paid by a tax agent (taxpayer) and paid independently at the expense of a resident legal entity – subsurface user, information about which was received from the tax authority in December 2021;

  • PIT withheld at source from income of resident individuals paid in December 2021;
  • PIT withheld at source from incomes of non-resident individuals earned from sources in the RoK from capital gain in case of selling assets located in the RoK as well as shares, participation interests associated with subsurface use operations in the RoK:

1) paid in December 2021;
2) for which PIT amount was received by a resident legal entity – subsurface user from a tax agent (taxpayer) in December 2021;
3) if not paid by a tax agent (taxpayer) and paid independently at the expense of a resident legal entity – subsurface user, information about which was received from the tax authority in December 2021;

  • PIT withheld at source, on incomes of non-resident individuals accrued and paid in December 2021, except for tax specified by paragraphs 2, 7 of Article 655, Article 656 of the Tax code;
  • Social tax for December 2021;
  • Levy for the Use of Land Plots:

1) 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 December 2021;
2) if the temporary paid land use contract expires or is terminated in December 2021;

  • Levy for the use of radio-frequency spectrum:

1) current payment of the Levy due not later than 25 January 2022;
2) paid by foreigners, stateless persons and non-resident legal entities that do not carry out any activities in the RoK and not registered as taxpayers of the RoK, if a permission was obtained in December 2021;

  • Levy for the placement of outdoor advertising for January 2022;
  • Obligatory Pension Charges:

1) withheld from incomes paid in December 2021 to employees and individuals under civil contracts for work, services;
2) 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 December 2021;
3) paid by an insurance organization when making insurance payments as compensation for harm associated with the loss of earnings (income) in December 2021;

  • Obligatory professional pension charges assessed on incomes paid to employees engaged in jobs with harmful working conditions, the professions of which are provided for in the list of industries, jobs, professions of employees, in December 2021;
  • Social assessments for December 2021 paid:

1) on income of employees as well as persons having other paid jobs (elected, assigned or approved);
2) independently by individual entrepreneurs, private practitioners;

  • Obligatory social medical insurance (OSMI) charges on income paid to employees in December 2021;
  • OSMI contributions:

1) withheld from incomes paid in December 2021 (including the income of foreigners and stateless persons, if permanently reside in the territory of the RoK, and kandasses):

– of employees;
– of individuals who earn income under civil contracts concluded with a tax agent in accordance with the RoK legislation;

2) paid independently or by third parties in their favour:

– by an individual entrepreneur;
– by a private practitioner (private notary, private bailiff, lawyer, professional mediator);
– by an individual who is a payer of the Unified payment in accordance with Article 774 of the Tax code.

26 January 2022:

  • VAT presented in the liquidation VAT declaration, in cases when a VAT payer is removed from VAT registration records in December 2021 in accordance with Article 85 of the Tax code.
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