Dear Taxpayers of the Republic of Kazakhstan,

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

05 December 2024:

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

20 December 2024:

• Value-Added Tax (VAT) on booked goods imported to the Republic of Kazakhstan (RoK) from the Euro-Asian Economic Union (EAEU) in November 2024, and in cases when the parties to the agreement (contract) in November 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 November 2024, in particular, in respect of goods imported to the RoK from EAEU in November 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 annual quota (limit) was redeemed and if the permit was obtained in November 2024);

24 December 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 (November 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;
• VAT under the liquidation declaration if VAT registration was cancelled in November 2024 (not later than ten calendar days from the date when VAT liquidation declaration was submitted to the tax authority);
• Levy for the use of species of animals that are objects of commercial fishing, in cases when the Levy amount exceeds 350 times the MRI according to quotas for the seizure of commercial fishing objects (20 percent of the total quota issued in the current year) due by 25 December of the current year;

25 December 2024:

• Advance payments of CIT for December 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 November 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 November 2024;
  2) accrued in November 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 November 2024;
  — for which CIT amount was received by a resident legal entity – subsurface user from a tax agent (taxpayer) in November 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 November 2024;
• PIT withheld at source from the income:
  1) of resident individuals paid in November 2024;
  2) of non-resident individuals from sources in the RoK paid in November 2024 including income from activities in the RoK performed under an employment contract (agreement) concluded with a resident or non-resident who are employers.
• 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 November 2024;
  2) for which PIT amount was received by a resident legal entity – subsurface user from a tax agent (taxpayer) in November 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 November 2024;
• PIT from the income of individual entrepreneurs applying STR with the use of a special mobile application, for November 2024;
• Social tax for November 2024;
• Uniform payment for November 2024;
• Levy for the Use of Land Plots:
  1) paid 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 November 2024;
  2) if the temporary paid land use contract expired or was terminated in November 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 November 2024;
• current payment due not later than 25 December 2024;
• Levy for the placement of outdoor advertising for December 2024;
• Levy for providing intercity and (or) international telephone communication, as well as cellular communication, current payment due not later than 25 December;
• Levy for the Use of the licenses to engage in certain activities;
• Obligatory Pension Charges:
  1) withheld from incomes paid in November 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 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 November 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 November 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 November 2024;
• Obligatory pension charges of the employer:
  1) withheld from employees’ incomes paid in November 2024;
  2) paid on their own favour by private practitioners as well as individual entrepreneurs (other than IEs applying the STR based on a patent) in respect of income received in November 2024;
• Social assessments for November 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 November 2024;
• OSMI contributions:
  1) withheld from incomes paid in November 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).