Dear Taxpayers of the Republic of Kazakhstan,

We would like to remind you that payment deadlines occur in February 2019 for the following taxes and levies:

5 February 2019:

• Personal Income Tax (PIT) on income of persons engaged in private practice (private notaries, private bailiffs, lawyers, professional mediators) received in January 2019;

20 February 2019:

• Value Added Tax (VAT) in the Eurasian Economic Union (EAEU) for January 2019;
• Excise tax, including Excise on goods imported from the territory of the EAEU member states for January 2019.

25 February 2019:

• Corporate Income Tax (CIT), advance payments for February 2019;
• CIT withheld at source from income paid in January 2019;
• PIT withheld at the source of payment:
  • from income paid in January 2019;
  • on income of non-resident individuals from sources in RoK[1]from capital gain;
• CIT withheld at source from income assessed in January 2019:
  • 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;
• PIT on income for January 2019 (by the 25th day of the month following the month in which the tax is to be withheld):
  • 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 4 Quarter 2018;
• Rental Tax on Export for 4 Quarter of 2018;
•  Payment of compensation of historical costs if the amount of payment exceeds 10,000 MRI for 4 quarter of 2018; [2]
• Minerals Extraction Tax for 4 quarter of 2018;
• Royalty, mining bonus, RoK share on production sharing arrangement, additional payment of a subsurface user carrying out operations under the Production sharing agreement (PSA) for the 4th Quarter 2018(Form 500.00 PSA);
• Current payments against the payment of taxes in kind for 4th quarter of 2018 for persons paying taxes in kind;
• Social tax for January 2019;
• Land Tax, current payment due not later than 25 February 2019;
• Property Tax, current payment due not later than 25 February 2019;
• Tax on gaming business for 4 quarter of 2018;
• Additional payment of the Tax on gaming business for 4 quarter of 2018;
• Fixed Tax for 4 quarter of 2018;
• CIT (PIT) at the rate of 1/2 of the assessed amount of taxes on a simplified return for the 2nd half of 2018;
• Social tax at the rate of 1/2 of the assessed amount of taxes minus the amount of social assessments on a simplified return for the 2nd half of 2018;
• Levy for the use of land plots paid by the following taxpayers:
  • current payment due not later than 25 February 2019;
  • by an individual for land plots which are obtained for paid land use and are not used in entrepreneurial activity in cases when the land plot was held on the right of primary paid land use at the date of commencement of the tax period, or the contract for temporary paid land use was concluded during a period from 1 January to 25 February 2019 inclusive;
  • if the temporary paid land use contract expires or is terminated in January 2019;
  • annual payment of subsurface users if the license for exploration or extraction of solid minerals is valid as of 1 January 2019 and until the end of 2019, or if the license is obtained by 1 February 2019 inclusive (paragraph 9 of Article 564 of the Tax Code);
  • sum of the fee for the actual effective period of the subsurface use license if it is known on 1 February that it expires in 2019 (paragraph 10 of Article 564 of the Tax Code);
  • sum of payment of subsurface users for the actual effective period of the license for exploration or extraction of solid minerals if its period expired in the 4th quarter of 2018 (paragraph 12 of Article 564 of the Tax Code);
• Levy for the use of surface water resources, current payment for 4 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 4 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 January 2019;
• Levy for the placement of outdoor (visual) advertising for January 2019;
• Obligatory Pension Charges:
  • withheld from income paid to employees and to individuals under civil-legal contracts for work, services in January 2019;
  • paid in their own favour by individual entrepreneurs working under the generally established regime, special tax regime on the basis of a simplified declaration, by peasant farms, private notaries, private bailiffs, advocates and professional mediators on declared income in January 2019;
  • paid by insurance companies if an insurance payment was made in January 2019;
• Obligatory occupational pension charges assessed on income paid to employees in January 2019;
• Social assessments for January 2019;
• OSMI charges on income paid to employees in January 2019.

[1] Republic of Kazakhstan.

[2] Minimum Reference Index.