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 November 2018 on the following dates:

5 November 2018:

• Personal Income Tax (PIT) on income of private notaries, private bailiffs, lawyers, professional mediators received in October 2018;

12 November 2018:

• 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 2018;

20 November 2018:

• Value Added Tax (VAT) in the Eurasian Economic Union for October 2018;
• Excise for the legal entity itself and its structural subdivisions for October 2018;
• Levy for discharges to the environment, redemption of the standard limit for total annual payment up to 100 MRI, if the permit was obtained in October 2018;

26 November 2018:

• Corporate Income Tax (CIT), advance payments for November 2018;
• CIT withheld at source from income paid in October 2018;
• PIT withheld at source from income paid in October 2018;
• CIT withheld at source from income assessed in October 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 Republic of Kazakhstan;
• PIT from income for October 2018:
  • 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;
  • 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;
• VAT for 3 Quarter 2018;
• Rental Tax on Export for 3 Quarter of 2018;
• Payment of compensation of historical costs if the amount of payment exceeds 10,000 MRI for 3 quarter of 2018;
• Minerals Extraction Tax for 3 quarter of 2018;
• Royalty, mining bonus, share of the Republic of Kazakhstan on production sharing arrangement, additional payment of a subsurface user performing operations under a production sharing contract for 3 quarter of 2018;
• Current payments towards payment of taxes in kind for 3 quarter 2018;
• Social tax for October 2018;
• Land Tax, current payment due not later than 25 November 2018;
• Property Tax, current payment due not later than 25 November 2018;
• Tax on gaming business for 3 quarter of 2018;
• Additional payment of the Tax on gaming business for 3 quarter of 2018;
• Fixed Tax for 3 quarter of 2018;
• Levy for the Use of Land Plots:
  • current payment due not later than 25 November 2018;
  • the sum of the subsurface users’ fee for the actual effective period of the license for exploration of extraction of solid minerals, in case it expires in the 3rd quarter of 2018;
  • 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 2018;
  • if the temporary paid land use contract expires or is terminated in October 2018;
• Levy for the use of surface water resources, current payment for 3 quarter of 2018;
• Levy for discharges to the environment, current payment on pollution objects for payers with the total annual amount of payments equal to or exceeding 100 MRI, on movable pollution sources for 3 quarter of 2018;
• 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 2018;
• Levy for the placement of outdoor (visual) advertising for October 2018;
• Obligatory Pension Charges:
  • withheld from income paid to employees in October 2018;
  • paid in their own favour by individual entrepreneurs under the generally established regime and under the special tax regime by the simplified declaration, peasant farms, private notaries, private  bailiffs, advocates and professional mediators on declared income in October 2018;
  • paid by insurance companies when making insurance payments in October 2018;
  • paid by individuals from income earned under civil-legal contracts in October 2018 (proposed date);
• Obligatory occupational pension charges withheld from income paid to employees in October 2018;
• Social assessments for October 2018;
• OSMI charges on income paid to employees in October 2018;