Dear Taxpayers of the Republic of Kazakhstan,

Please be reminded that deadlines for the payment of below listed taxes and payments expire in November 2024 on the following dates:

05 November 2024:

• Personal Income Tax (PIT) on income of persons engaged in private practice (private notaries, private bailiffs, lawyers, professional mediators) received in October 2024.

11 November 2024:

• Uniform Land Tax, Levy for the use of water resources of surface sources, assessed by payers of the Uniform land tax from 1 January to 1 October 2024;

20 November 2024:

• Value-Added Tax (VAT) on booked goods imported to the Republic of Kazakhstan (RoK) from the Euro-Asian Economic Union (EAEU) in October 2024, and in cases when the parties to the agreement (contract) in October 2024 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 October 2024, in particular, in respect of goods imported to the RoK from EAEU in October 2024;
• Levy for negative impact on the environment (for payers – operators of I and II category objects with total annual payments not exceeding 100 MRI if the permit was obtained in October 2024).

25 November 2024:

• 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 (October 2024), 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 November 2024;
• 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 October 2024:
  1) of a resident legal entity of the RoK;
  2) of a 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 October 2024;
  2) accrued in October 2024 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 October 2024;
  — for which CIT amount was received by a resident legal entity – subsurface user from a tax agent (taxpayer) in October 2024;
  — 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 October 2024;
• CIT, PIT for taxpayers applying the STR for the retail tax for the 3 quarter of 2024;
• PIT withheld at source from income of resident individuals paid in October 2024;
• PIT withheld at source from the incomes of non-resident individuals from sources in the RoK including income from activities in the RoK performed under an employment contract (agreement) concluded with a resident or non-resident who are employers, and paid in October 2024;
• 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 October 2024;
  2) for which PIT amount was received by a resident legal entity – subsurface user from a tax agent (taxpayer) in October 2024;
  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 October 2024;
• PIT from the income of individual entrepreneurs applying STR with the use of a special mobile application, for October 2024;
• VAT to be paid to the Budget:
  1) for 3 quarter of 2024 as well as non-resident VAT assessed in 3 quarter of 2024, except for VAT on import;
  2) VAT under the liquidation declaration if VAT registration was canceled in October 2024;
• Social tax for October 2024;
• Current payments of Land tax due not later than 25 November 2024;
• Current payments of Property tax due not later than 25 November 2024;
• Tax on gaming business for 3 quarter of 2024;
• 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 October 2024;
  2) if the temporary paid land use contract expired or was terminated in October 2024;
  3) for the actual period of the license for exploration or extraction of solid minerals, if it expired after 1 February in 3 quarter 2024;
• Current payments of the Levy for the use of surface water resources for actual volumes of water use in the 3rd quarter of 2024;
• Current amounts of the Levy for negative environmental effects,  for actual volume of emissions for payers with the total annual amount of payments equal to or exceeding 100 MRI for 3 quarter of 2024;
• 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 October 2024;
• Levy for the placement of outdoor advertising for November 2024;
• Digital Mining Fee for 3 Quarter 2024;
• Uniform payment for October 2024;
• Rental tax on export payable by persons exporting crude oil and crude oil products, according to Article 718 of the Tax code, as well as persons receiving on behalf of the state such oil and oil products transferred in kind by the RTE payer for the 3rd quarter of 2024;
• Royalty, mining bonus, share of the RoK in the production sharing arrangement, additional payment of a subsurface user performing operations under PSA for 3 quarter of 2024;
• Payment to recover historical costs if the amount of the payment exceeds 10,000 MRI for 3 quarter of 2024;
• MET payable to the budget in monetary form:
  1)  by subsurface users carrying out the production of useful minerals;
  2) by recipients on behalf of the state of such minerals transferred by subsurface users in kind for 3 quarter of 2024;
• Current payments towards the payment of taxes (royalty and RoK share in production sharing arrangement) in kind for 3 quarter of 2024;
• Obligatory Pension Charges:
  1) withheld from incomes paid in October 2024 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 applying the STR for small businesses (other than STR based on a patent) by peasant farms, private notaries, private bailiffs, advocates and professional mediators on income received in October 2024;
  3) paid by an insurance organization when insurance payments are made as a compensation for harm associated with the loss of earnings (income), in October 2024;
• 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 October 2024;
• Obligatory pension charges of the employer assessed on income paid to employees in October 2024;
• Social assessments for October 2024 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 October 2024;
• OSMI contributions:
  1) withheld from incomes paid in October 2024 (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).