Dear Taxpayers of the Republic of Kazakhstan,

We would like to remind you that deadlines for payment of the below listed taxes and payments will occur in June 2019 on the following dates:

5 June 2019:

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

20 June 2019:

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

24 June 2019:

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

25 June 2019:

• Corporate Income Tax (CIT), advance payments on CIT for June 2019;
• CIT withheld at source from income paid in May 2019;
• CIT withheld at the source of payment on income of non-resident legal entities accrued in May 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 May 2019;
• PIT withheld at source of payment from income of non-resident individuals from capital gain from sources in the Republic of Kazakhstan;
• levy for the use of radio frequency spectrum, current payment due not later than 25 June 2019 to be 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 the permission was obtained in May 2019;
• Social tax for May 2019;
• Levy for providing intercity and (or) international telephone communication, as well as cellular communication, current payment due not later than 25 June 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 June 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 May 2019;
  • if the temporary paid land use contract expires or is terminated in May 2019;
  • levy for the placement of outdoor (visual) advertising for May 2019;
• Obligatory Pension Charges:
  • withheld from income paid to employees and to individuals under civil-legal contracts for work, services in May 2019;
  • paid in their own favour by individual entrepreneurs 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 received income in May 2019;
  • paid by an insurance company if an insurance payment was made in May 2019;
• Obligatory occupational pension charges assessed on income paid to employees in May 2019;
• Social assessments for May 2019;
• OSMI charges on income paid to employees in May 2019;