Dear Taxpayers of the Republic of Kazakhstan,

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

5 March 2019:

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

20 March 2019:

• Value Added Tax (VAT) in the Eurasian Economic Union (EAEU) for February 2019;
• Excise tax, including Excise on goods imported from the territory of the EAEU member states for February 2019;
• Levy for discharges to the environment: redemption of the standard limit with the payment  up to 100 MRI[1] in the total annual amount, if the permit was issued not later than 20 March, for year 2019;

26 March 2019:

• Corporate Income Tax (CIT), advance payments for March 2019;
• CIT withheld at source from income paid in February 2019;
• PIT withheld at the source of payment:
  • from income paid in January 2019;
  • on income of non-resident individuals from sources in RoK[2] from capital gain;
• CIT withheld at source from income assessed in February 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 February 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;

Social tax for February 2019;

• Levy for the use of radio-frequency spectrum:
  • current payment due not later than 25 March 2019;
  • 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 February 2019;
• Levy for providing intercity and (or) international telephone communication, as well as cellular communication, current payment due not later than 25 March 2019;
• Levy for the use of a license to engage in certain types of activities (gaming business, storage and sale of alcoholic products) obtained in 2018 and/or earlier, due not later than 25 March 2019;
• 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 from 26 to 28 February 2019;
  • if the temporary paid land use contract expires or is terminated in February 2019;

Levy for the placement of outdoor (visual) advertising for February 2019;

• Obligatory Pension Charges:
  • withheld from income paid to employees and to individuals under civil-legal contracts for work, services in February 2019;
  • paid in their own favour by individual entrepreneurs doing business 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 income received in February 2019;
  • paid by an insurance company if an insurance payment was made in February 2019;

Obligatory occupational pension charges assessed on income paid to employees in February 2019;

Social assessments for February 2019;

OSMI charges on income paid to employees in February 2019.

[1] Minimum Reference Index.

[2] Republic of Kazakhstan.