Dear Taxpayers of the Republic of Kazakhstan,

Please be reminded that deadlines for the payment of below listed taxes and payments expire in April 2025 on the following dates:

10 April 2025:

• Corporate income tax (CIT), final payment under 2024 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 for 2024, and when such income is paid upon expiry of 2024;
• PIT, final payment under the declaration of incomes of individuals (residents, non-residents) for 2024 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;
• Property tax on the 2024 declaration;
• Tax on Transport Vehicles on liabilities arising after 1 July 2024;
• Land Tax on the 2024 declaration;
• Excess Profits Tax for 2024;
• Alternative tax on subsurface use for 2024;
• Payment by a recipient, on the government’s behalf, of money received from selling minerals transferred during year 2024 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);
• Current payments of the recipient on the government’s behalf for minerals sold in the 1st Quarter and received during the previous tax periods;
• Compensation of historic costs for 2024, 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 2024;

15 April 2025:

• Levy for the Use of Forest Resources (standing timber) for 1 Quarter of 2025;

21 April 2025:

• Value-Added Tax (VAT) on booked goods imported to the Republic of Kazakhstan (RoK) from the Euro-Asian Economic Union (EAEU) in March 2025, and in cases when the parties to the agreement (contract) in March 2025 increase the prices for goods imported to the RoK from EAEU;
• Levy for the Use of Forest Resources in case of long-term forest use for 1 Quarter 2025;
• Excise tax for the legal entity itself and its structural units (if any) for March 2025, in particular, in respect of goods imported to the RoK from EAEU in March 2025;
• Fee for the use of plant resources for 1 Quarter 2025;
• Levy for negative environmental effects by payers – operators of I and II category objects on purchasing the quota with total annual payment up to 100 MRI (full prepayment for the current year 2025 if the permission is obtained from 21 to 31 March 2025).

24 April 2025:

• 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 2025), 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 payable to the Budget under the liquidation declaration if VAT de-registration was performed in March 2025 (not later than ten calendar days from the date when VAT liquidation declaration was submitted to the tax authority);

25 April 2025:

• Advance payments of CIT for April 2025;
• 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 2025:
  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 March 2025;
  2) accrued in March 2025 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 2025;
  — for which CIT amount was received by a resident legal entity – subsurface user from a tax agent (taxpayer) in March 2025;
  — 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 2025;
• PIT withheld at source from income of resident individuals paid in March 2025;
• 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 March 2025;
• 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 2025;
  2) for which PIT amount was received by a resident legal entity – subsurface user from a tax agent (taxpayer) in March 2025;
  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 2025;
• PIT from the income of IEs applying STR with the use of a special mobile application, for March 2025;
• Social tax for March 2025;
• 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 2025;
  2) if the temporary paid land use contract expired or was terminated in March 2025;
• 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 2025;
• Levy for the placement of outdoor (visual) advertising for April 2025;
• Uniform payment for March 2025;
• Obligatory Pension Charges:
  1) withheld from incomes paid in March 2025 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 and SMA, by peasant farms, private notaries, private bailiffs, advocates and professional mediators on income received in March 2025;
  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 2025;
• 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 2025;
• Obligatory pension charges of the employer:
  1) withheld from incomes paid in March 2025 to employees and individuals under civil contracts for work, services;
  2) paid in their own favour by individual entrepreneurs (except for IEs applying the STR on the basis of a patent), private notaries, private  bailiffs, advocates and professional mediators in respect of income received in March 2025;
  3) paid by an insurance organization when making insurance payments as compensation for harm associated with the loss of earnings (income) in March 2025;
• Social assessments for March 2025 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;
  3) on income of individuals earned under civil-legal contracts the subject of which is the performance of works (provision of services);
• Obligatory social medical insurance (OSMI) charges on income paid to employees in March 2025;
• OSMI contributions:
  1) withheld from incomes paid in March 2025 (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 by independent taxpayers for the item subject to the contributions for March 2025.