Dear Taxpayers of the Republic of Kazakhstan,
We would like to remind you that payment deadlines occur in January 2019 for the following taxes and levies:
5 January 2019:
- Personal Income Tax (PIT) on income of persons engaged in private practice (private notaries, private bailiffs, lawyers, professional mediators) received in December 2018.
15 January 2019:
- Levy for the Use of Forest Resources, for standing timber for 4 Quarter of 2018.
22 January 2019:
- Value Added Tax (VAT) in the Customs Union for December 2018;
- Excise tax for December 2018;
- Levy from Auctions for December 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 December 2018;
- Levy for the Use of Forest Resources in case of long-term forest use for 4 Quarter 2018.
24 January 2019:
- PIT from income of non-resident individuals, foreigners or stateless persons for December 2018, in particular from income specified in the employment contract concluded between the foreigner or stateless person and the legal entity-non-resident (by the 25th day of the month following the month in which the tax has to be withheld).
25 January 2019:
- Corporate Income Tax (CIT), advance payments for January 2019;
- CIT withheld at source from income paid in December 2018;
- PIT withheld at source from income paid in December 2018;
- CITwithheld at source on income assessed in December 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;
- Social tax for December 2018;
- Levy for the use of land plots, if the agreement for temporary paid land use was executed in December 2018;
- Levy for the placement of outdoor (visual) advertising for December 2018;
- Obligatory Pension Charges:
- withheld from income paid to employees in December 2018;
- paid in their own favour by individual entrepreneurs doing business under the generally established regime, private notaries, private bailiffs, advocates and professional mediators on declared income in December 2018;
- paid by an insurance company if an insurance payment was made in December 2018;
- Obligatory occupational pension charges withheld from income paid to employees in December 2018;
- Social assessments for December 2018;
- Obligatory social medical insurance (OSMI) charges on income paid to employees in December 2018.