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 April 2022 on the following dates:

05 April 2022:

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

08 April 2022:

  • Corporate income tax (CIT), final payment under 2021 declaration, including CIT on net income for non-resident legal entities doing business in the RoK through a permanent establishment, as well as CIT independently assessed and paid by a non-resident legal entity earning income in the form of gains specified by paragraph 1 of Article 650 of the Tax code from a person who is not a tax agent;
  • CIT, final payment under the additional 2019 CIT declaration in which the total profit of controlled foreign companies or permanent establishments of controlled foreign companies is included on the basis of financial statements approved after the submission deadline of CIT declaration for the reporting tax period, except for CIT assessed on taxable income of controlled foreign companies and permanent establishments of controlled foreign companies registered in the states with preferential taxation;
  • CIT at the source of payment withheld from income of non-resident legal entities in respect of assessed but not paid income amounts when they are referred to deductions for year 2021, and when such income is paid upon expiry of 2021;
  • PIT, final payment under the declaration of incomes of individuals (residents, non-residents) for 2021 non-taxable at the source of payment, as well as PIT independently assessed and paid by non-resident individuals earning income in the form of capital gains specified in paragraph 1 of Article 650 of the Tax code from a person who is not a tax agent;
  • PIT, final payment under the additional 2019 PIT declaration in which the total profit of controlled foreign companies or permanent establishments of controlled foreign companies is included on the basis of financial statements approved after the submission deadline of PIT declaration for the reporting tax period, except for PIT assessed on taxable income of controlled foreign companies and permanent establishments of controlled foreign companies registered in the states with preferential taxation;
  • Tax on Transport Vehicles on liabilities arising after 1 July 2021;
  • Land Tax, final payment on the 2021 declaration;
  • Property Tax, final payment under the 2021 declaration;
  • Excess Profits Tax for 2021;
  • Alternative tax on subsurface use for 2021;
  • Payment by a recipient, on the government’s behalf, of money received from selling minerals transferred during year 2021 by a subsurface user towards the fulfilment of a tax obligation in kind under the declaration on fulfilment of a tax obligation in kind (royalty and the Republic of Kazakhstan’s share in production sharing arrangement).

11 April 2022:

  • Payment to recover historic costs if the payment amount is equal to or less than 10,000 MRI and the subsurface user started minerals extraction in 2021.

15 April 2022:

  • Levy for the Use of Forest Resources (standing timber) for 1 Quarter of 2022;

20 April 2022:

  • Value-Added Tax (VAT) on booked goods imported to the Republic of Kazakhstan (RoK) from the Euro-Asian Economic Union (EAEU) in March 2022, and in cases when the parties to the agreement (contract) in March 2022 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 February 2022, in particular, in respect of goods imported to the RoK from EAEU in March 2022;
  • 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), on purchasing the quota with total annual payment up to 100 MRI (full prepayment for the current year 2022 if the permission is obtained from 21 to 31 March 2022).
  • Levy for the Use of Forest Resources in case of long-term forest use for 1 Quarter 2022.

22 April 2022:

  • VAT presented in the liquidation VAT declaration, in cases when a VAT payer is removed from VAT registration records in March 2022 in accordance with Article 85 of the Tax code.

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

  • PIT withheld at source from income of resident individuals paid in March 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;

  • 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 March 2022;
2) for which PIT amount was received by a resident legal entity – subsurface user from a tax agent (taxpayer) in March 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 March 2022;

  • PIT withheld at source, on incomes of non-resident individuals accrued and paid in March 2022, except for tax specified by paragraphs 2, 7 of Article 655, Article 656 of the Tax code;
  • Social tax for March 2022;
  • Levy for the use of land plots for 2022:

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 March 2022 inclusive;
2) if the temporary paid land use contract expires or is terminated in March 2022;

  • Current payment of the Levy for the use of radio frequency spectrum (LURS) if the permission is obtained in March 2022;
  • Levy for the placement of outdoor (visual) advertising for the first month, if placed on the basis of a notice, is paid before sending a notice to local executive bodies); for the next months or upon actual placement of outdoor (visual) advertising in April 2022;
  • Obligatory Pension Charges:

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

  • Obligatory professional pension charges assessed on incomes paid in March 2022 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;
  • Social assessments for March 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 March 2022;
  • OSMI contributions:

1) withheld from incomes paid in March 2022 (including 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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