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 September 2019 on the following dates:

5 September 2019:

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

20 September 2019:

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

24 September 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 September 2019:

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