Dear Taxpayers of the Republic of Kazakhstan,

Please be reminded that deadlines for the payment of below listed taxes and payments expire in April 2023 on the following dates:

05 April 2023:

• Personal Income Tax (PIT) on income of persons engaged in private practice (private notaries, private bailiffs, lawyers, professional mediators) received in March 2023.

10 April 2023:

• Corporate income tax (CIT), final payment under 2022 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 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 in 2022, and when such income is paid upon expiry of 2022;
• PIT, final payment under the declaration of incomes of individuals (residents, non-residents) for 2022 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;
• Tax for Transport Vehicles on liabilities arising after 1 July 2022;
• Land Tax, final payment on the 2022 declaration;
• Property Tax, final payment under 2022 declaration;
• Excess Profits Tax for 2022;
• Alternative tax on subsurface use for 2022;
• Payment by a recipient, on the government’s behalf, of money received from selling minerals transferred during year 2022 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);
• Compensation of historic costs for 2022, if the amount of payment is equal to or less than 10,000 MRI;
• Uniform Land Tax, Levy for the use of water resources of surface sources, assessed  by payers of the Uniform land tax from 1 October to 31 December 2022;

17 April 2023:

• Levy for the Use of Forest Resources (standing timber) for 1 Quarter of 2023;

20 April 2023:

• Value-Added Tax (VAT) on booked goods imported to the Republic of Kazakhstan (RoK) from the Euro-Asian Economic Union (EAEU) in March 2023, and in cases when the parties to the agreement (contract) in March 2023 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 March 2023, in particular, in respect of goods imported to the RoK from EAEU in March 2023;
• Levy for negative environmental effects 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 2023 if the permission is obtained from 21 to 31 March 2023);
• Levy for the Use of Forest Resources in case of long-term forest use for 1 Quarter 2023.

25 April 2023:

• 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 (March 2023), 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 5 of Article 656 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;
• Advance payments of CIT for April 2023;
• 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 March 2023:
  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 2023;
  2) accrued in March 2023 within the amount of advances 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 2023;
  — for which CIT amount was received by a resident legal entity – subsurface user from a tax agent (taxpayer) in March 2023;
  — 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 2023;
• PIT withheld at source from income of resident individuals paid in March 2023;
• 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 2023;
  2) for which PIT amount was received by a resident legal entity – subsurface user from a tax agent (taxpayer) in March 2023;
  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 2023;
• VAT payable to the Budget under the liquidation declaration if VAT registration was cancelled in March 2023;
• Social tax for March 2023;
• 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 March 2023;
  2) if the temporary paid land use contract expired or was terminated in March 2023;
• 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 March 2023;
• Levy for the placement of outdoor advertising for March 2023;
• Obligatory Pension Charges:
  1) withheld from incomes paid in March 2023 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 March 2023;
  3) paid by an insurance organization when insurance payments are made as a compensation for harm associated with the loss of earnings (income), in March 2023;
• 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 March 2023;
• Social assessments for March 2023 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 March 2023;
• OSMI contributions:
  1) withheld from incomes paid in March 2023 (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.