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 April 2019 on the following dates:

5 April 2019: 

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

10 April 2019:

• Corporate Income Tax (CIT) final payment on 2018 Declaration;
• PIT, final settlement under 2018 declaration in respect of income of individuals (residents, non-residents) not levied at the source of payment;
• CIT at source withheld from income of non-resident legal entities:
  • in respect of assessed but not paid income amounts when they are referred to deductions in 2018, and when such income is paid upon expiry of 2018;
• Payment by the recipient, on behalf of the Government, of funds received from the sale of minerals transferred by the subsurface user during the year 2018 towards the fulfilment of his tax obligation in kind, according to the declaration;
• Compensation of historic costs for 2018, if the amount of payment is equal to or less than 10,000 MRI;
• Excess Profit tax on 2018 declaration;
• Alternative tax on subsurface use on 2018 declaration;
• Tax on Transport Vehicles on 2018 declaration and on obligations arising after 1 July 2018;
• Land Tax, final payment on 2018 declaration;
• Property Tax, final payment on 2018 declaration;
• Uniform Land Tax, Levy for the use of water resources of surface sources, assessed  by payers of the Uniform land tax from 1 October to 31 December 2018;

15 April 2019:

• Levy for the Use of Forest Resources, for standing timber for 1 Quarter of 2019;

22 April 2019:

• Value Added Tax (VAT) in the Eurasian Economic Union (EAEU) for March 2019;
• Excise tax, including Excise on goods imported from the territory of the EAEU member states for March 2019;
• Levy for discharges to the environment: redemption of the standard limit with the total annual payment not exceeding 100 MRI (if the permit was issued from 21 to 31 March 2019), for year 2019;
• Levy for the Use of Forest Resources in case of long-term forest use for 1 Quarter 2019;

24 April 2019:

• PIT on income for March 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;
  • of foreign personnel provided by a non-resident whose activity does not create a permanent establishment in the RoK;
  • of 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.

25 April 2019:

• CIT, advance payments for April 2019;
• CIT withheld at source from income paid in April 2019;
• PIT withheld at the source of payment:
  • from income paid in March 2019;
  • on income of non-resident individuals from sources in RoKfrom capital gain;
• CIT withheld at source from income assessed in March 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;
• Social tax for 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 in March 2019
  • if the temporary paid land use contract expires or is terminated in March 2019;
• 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 March 2019;
• Levy for the placement of outdoor (visual) advertising for March 2019;
• Obligatory Pension Charges:
  • withheld from income paid to employees and to individuals under civil-legal contracts for work, services in March 2019;
  • 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 received income in March 2019;
  • paid by an insurance company if an insurance payment was made in March 2019;
• Obligatory occupational pension charges assessed on income paid to employees in March 2019;
• Social assessments for March 2019;
• OSMI charges on income paid to employees in March 2019.