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.