Dear Taxpayers of the Republic of Kazakhstan,

Please be reminded that the deadlines for payment of the below taxes and payments expire in May 2022 at the following dates:

05 May 2022:

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

20 May 2022:

• Value-Added Tax (VAT) on booked goods imported to the Republic of Kazakhstan (RoK) from the Euro-Asian Economic Union (EAEU) in April 2022, and in cases when the parties to the agreement (contract) in April 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 April 2022, in particular, in respect of goods imported to the RoK from EAEU in April 2022.

24 May 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 (April 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.

25 May 2022:

• Advance payments of Corporate Income tax (CIT) for May 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 April 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 April 2022;
2) accrued in April 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 April 2022;
– for which CIT amount was received by a resident legal entity – subsurface user from a tax agent (taxpayer) in April 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 April 2022;

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

• VAT payable to the budget for 1st quarter of 2022, as well as the assessed VAT for non-residents for 1st quarter of 2022, except for VAT on import and on VAT liquidation declaration in connection with VAT de-registration;
• VAT presented in the liquidation VAT declaration, in cases when a VAT payer is removed from VAT registration records in April 2022 in accordance with Article 85 of the Tax code.
• Social tax for April 2022;
• Current payments of Land tax for taxable items available as at 1 January 2022 as well as those obtained before 25 May 2022;
• Current payments of Property tax for taxable items available as at 1 January 2022 as well as those obtained before 25 May 2022;
• Tax on gaming business for 1 quarter of 2022;
• Levy for the Use of Land Plots (LULP):

1) current payments of LULP, other than LULP paid according to paragraphs 5, 6, 9, 10 and 12 of Article 564 of the Tax code;
2) by an individual for land plots which are obtained for paid land use and are not used in entrepreneurial activity in cases when the land plot was held on the right of primary paid land use on 1 January 2022, or the contract for temporary paid land use was concluded during a period from 1 January to 25 May 2022 inclusive;
3) if the temporary paid land use contract expires or is terminated in April 2022;
4) for the actual period of the license for exploration or extraction of solid minerals, if it expired after 1 February in 1 quarter 2022;

• Current payments of the Levy for the use of surface water resources for actual volumes of water use in the 1st quarter of 2022;
• Current amounts of the levy for negative environmental effects (before 1 January 2022 – Levy for discharges to the environment) for the actual volume of negative environmental effects for payers with total annual payments equal to or exceeding 100 MRI;
• 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 April 2022;
• Levy for the placement of outdoor advertising for May 2022;
• Rental tax on export (RTE) for 1 quarter of 2022 payable by persons exporting crude oil and crude oil products, according to Article 718 of Tax code, as well as persons receiving on behalf of the state such oil and oil products transferred in kind by the RTE payer;
• Royalty, mining bonus, share of the RoK on production sharing arrangement, additional payment of a subsurface user performing operations under a production sharing arrangement (contract) for 1 quarter of 2022;
• Payment to recover historical costs if the amount of the payment exceeds 10,000 MRI for 1 quarter of 2022;
• Minerals extraction tax for 1 quarter of 2022 payable to the budget in monetary form: 1) by subsurface users performing extraction of minerals; 2) by recipients on behalf of the state of such minerals transferred in kind by subsurface users;
• Current payments towards the payment of taxes (royalty and RoK share in production sharing arrangement) in kind for 1 quarter of 2022;
• Obligatory Pension Charges:

1) withheld from incomes paid in April 2022 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 April 2022;
3) paid by an insurance organization when making insurance payments as compensation for harm associated with the loss of earnings (income) in April 2022;

• 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 April 2022;
• Social assessments for April 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 April 2022;
• OSMI contributions:

1) withheld from incomes paid in April 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).