Dear Taxpayers of the Republic of Kazakhstan,

We kindly remind you that the deadlines for payment of the below listed taxes and payments expire in September 2018 on the following dates:

5 September 2018:

• Personal Income Tax (PIT) on income of persons engaged in private practice (private notaries, private bailiffs, lawyers, professional mediators) received in August 2018.

20 September 2018:

• Value Added Tax (VAT) in the Eurasian Economic Union (EAEU) for August 2018;
• Excise tax, including Excise on goods imported from the territory of the EAEU member states for August 2018;
• Levy for discharges to the environment, redemption of the standard limit with the total annual payment not exceeding 100 times the minimum reference index (MRI) if the  permit was obtained in August 2018;

24 September 2018:

• PIT from income for August 2018 (by the 25th day of the month following the month in which PIT is to be withheld):
  • of non-resident individuals from sources in the RoK[1] including income from activities in the RoK performed under an employment contract (agreement) concluded with a resident or non-resident who are employers;
  • foreign personnel provided by a non-resident whose activity does not create a permanent establishment in the RoK;
  • foreigners and stateless persons who were sent to the RoK by a nonresident legal entity whose operations do not lead to creation of a permanent establishment in the RoK.

25 September 2018:

• Corporate Income Tax (CIT), advance payments for September 2018;
• CIT withheld at source from income paid in August 2018;
• PIT withheld at source from income paid in August 2018;
• CIT withheld at source from income assessed in August 2018:
  • income of non-resident legal entities (paid and within amounts of advances paid);
  • income of non-residents from capital gain from sources in the RoK;
• Social tax for August 2018;
• Levy for the use of radio-frequency spectrum:
  • current payment due not later than 25 September 2018;
  • 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 August 2018;
• Levy for providing intercity and (or) international telephone communication, as well as cellular communication, current payment due not later than 25 September 2018;
• Levy for the use of a license to engage in certain types of activities (gaming business, storage and sale of alcoholic products) obtained in 2017, due not later than 25 September 2018;
• Levy for the Use of Land Plots:
  • 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 August 2018;
  • if the temporary paid land use contract expires or is terminated in August 2018;
• Levy for the placement of outdoor (visual) advertising for August 2018;
• Obligatory Pension Charges:
  • withheld from income paid to employees in August 2018;
  • paid in their own favour by individual entrepreneurs working under the generally established regime and under the special tax regime using the simplified declaration, by peasant farms, private notaries, private bailiffs, advocates and professional mediators on declared income in August 2018;
  • paid by an insurance company if an insurance payment was made in August 2018;
• Obligatory professional pension charges withheld from income paid to employees in August 2018;
• Social assessments for August 2018;
• Obligatory social medical insurance (OSMI) charges on income paid to employees in August 2018.

[1] Republic of Kazakhstan.