Dear Taxpayers of the Republic of Kazakhstan,

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

07 March 2022:

  • Personal Income Tax (PIT) on income of persons engaged in private practice (private notaries, private bailiffs, lawyers, professional mediators) received in February 2022.

24 March 2022:

  • Value-Added Tax (VAT) on booked goods imported to the Republic of Kazakhstan (RoK) from the Euro-Asian Economic Union (EAEU) in February 2022, and in cases when the parties to the agreement (contract) in February 2022 increase the prices for goods imported to the RoK from EAEU;
  • VAT presented in the liquidation VAT declaration, in cases when a VAT payer is removed from VAT registration records in February 2022 in accordance with Article 85 of the Tax code.
  • Excise tax for the legal entity itself and its structural units (if any) for February 2022, in particular, in respect of goods imported to the RoK from EAEU in February 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 (February 2022), 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;

  • Levy for negative environmental effects (before 1 January 2022 – Levy for discharges to the environment) by payers – operators of I and II category objects (paragraph 2 of Article 106, paragraph 1 of Article 12 of the Environmental Code of the RoK), with total annual payments up to 100 MRI (full prepayment for the current year 2022 if the permission is obtained not later than 20 March 2022).

25 March 2022:

  • Advance payments of Corporate Income tax (CIT) for March 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 February 2022:

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 February 2022;
2) accrued in February 2022 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 February 2022;
– for which CIT amount was received by a resident legal entity – subsurface user from a tax agent (taxpayer) in February 2022;
– 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 February 2022;

  • PIT withheld at source from income of resident individuals paid in February 2022;
  • 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 February 2022;
2) for which PIT amount was received by a resident legal entity – subsurface user from a tax agent (taxpayer) in February 2022;
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 February 2022;

  • PIT withheld at source, on incomes of non-resident individuals accrued and paid in February 2022, except for tax specified by paragraphs 2, 7 of Article 655, Article 656 of the Tax code;
  • VAT payable to the budget for 4th quarter of 2021, as well as the assessed VAT for non-residents for 4th quarter of 2021, except for VAT on import and on VAT liquidation declaration in connection with VAT de-registration;
  • Social tax for February 2022;
  • Levy for the use of a license to engage in certain types of activities (gaming business, storage and sale of alcoholic products) obtained in 2022 and/or earlier, due not later than 25 March 2022;
  • 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 from 26 January to 28 February 2022 inclusive;
2) if the temporary paid land use contract expires or is terminated in February 2022;

  • Current payment of the levy for the use of radio frequency spectrum (LURS) if the permission is obtained no later than 25 March 2022;
  • LURS 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 February 2022;
  • Current payment of the Levy for providing intercity and (or) international telephone communication, as well as cellular communication, if the permission is obtained not later than 25 March 2022;
  • Obligatory pension charges:

1) withheld from incomes paid in February 2022 to employees and individuals under civil contracts for work, services;
2) paid in February 2022 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 in respect of income earned;
3) paid by an insurance organization in February 2022 when making insurance payments as a compensation for harm associated with the loss of earnings (income);

  • Obligatory professional pension charges assessed on incomes paid in February 2022 to employees engaged in jobs with harmful working conditions, the professions of which are provided for in the list of industries, jobs, professions;
  • Social assessments for February 2022 paid:

1) from the incomes of: employees; persons having other paid jobs (elected, appointed or approved); foreigners and stateless persons, as well as kandasses permanently residing in the RoK and carrying out revenue-generating activity in the territory of the RoK;
2) in their own favour (for themselves): by individual entrepreneurs, private practitioners;

  • Obligatory social medical insurance (OSMI) charges on income paid to employees in February 2022;
  • OSMI contributions:

1) withheld from incomes paid in February 2022 (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 in their own favour:

– by an individual entrepreneur;
– by a private practitioner (private notary, private bailiff, lawyer, professional mediator).

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