Dear Taxpayers of the Republic of Kazakhstan,

We kindly remind you that deadlines for payment of the below listed taxes and payments expire in May 2019 on the following dates:

6 May 2019:

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

20 May 2019:

• Value Added Tax (VAT) in the Eurasian Economic Union for April 2019;
• Excise for the legal entity itself and its structural units for April 2019;
• 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 April 2019;

24 May 2019:

• PIT from income of a non-resident individual, foreigner or a stateless person for April 2019 (by the 25th day of the month, following the month in which tax is to be withheld).

27 May 2019:

• Corporate Income Tax (CIT), advance payments on CIT for May 2019;
• CIT withheld at source from income paid in April 2019;
• CIT withheld at the source of payment on income of non-resident legal entities accrued in April 2019, (paid and within amounts of advances paid), non-residents’ income from sources in the Republic of Kazakhstan from capital gains;
• PIT withheld at source from income paid in April 2019;
• VAT for 1 Quarter 2019;
• Rental Tax on Export for the first quarter of 2019;
• Payment of compensation of historical costs if the amount of payment exceeds 10,000 MRI for the first quarter of 2019;
• Minerals Extraction Tax for 1 quarter of 2019;
• Royalty, mining bonus, share of the Republic of Kazakhstan on production sharing arrangement, additional payment of a subsurface user performing operations under a production sharing contract;
• Current payments towards payment of taxes in kind for 1 quarter 2019;
• Social tax for April 2019;
• Land Tax, current payment due not later than 25 May 2019;
• Property Tax, current payment due not later than 25 May 2019;
• Tax on gaming business for 1 quarter of 2019;
• Additional payment of the Tax on gaming business for 1 quarter of 2019;
• Fixed Tax for 1 quarter of 2019;
• Levy for the Use of Land Plots:
  • current payment due not later than 25 May 2019;
  • 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 April 2019
  • if the temporary paid land use contract expires or is terminated in April 2019
  • the amount 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 1st quarter of 2019 and after the 1st of February;

• Levy for the use of surface water resources, current payment for 1 quarter of 2019;
• 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 1 quarter of 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 Republic of Kazakhstan, if the permission was obtained in April 2019;
• Levy for the placement of outdoor (visual) advertising for April 2019;
• Obligatory Pension Charges:
  • withheld from income paid to employees and to individuals under civil-legal contracts for work, services in April 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 income received in April 2019;
  • paid by an insurance company if an insurance payment was made in April 2019;

• Obligatory occupational pension charges assessed on income paid to employees in April 2019;
• Social assessments for April 2019;
• OSMI charges on income paid to employees in April 2019.