Dear Taxpayers of the Republic of Kazakhstan,

Please be reminded that the deadlines for payment of the below listed taxes and payments expire in November 2019 on the following dates:

5 November 2019:

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

20 November 2019:

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

25 November 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).
• Corporate Income Tax (CIT), advance payments on CIT for November 2019;
• CIT withheld at source from income paid in October 2019;
• CIT withheld at the source of payment on income of non-resident legal entities accrued in October 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 October 2019
• PIT withheld at source of payment from capital gain income of non-resident individuals from sources in the Republic of Kazakhstan;
• VAT for 3 Quarter 2019;
• Rental Tax on Export for the 3 quarter of 2019;
• Payment for compensation of historical costs if the amount of payment exceeds 10,000 MRI for 3 quarter of 2019;
• Minerals Extraction Tax for 3 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 for 3 quarter of 2019;
• Current payments towards payment of taxes in kind for 3 quarter 2019;
• Social tax for October 2019;
• Land Tax, current payment due not later than 25 November 2019;
• Property Tax, current payment due not later than 25 November 2019;
• Tax on gaming business for 3 quarter of 2019;
• Additional payment of the Tax on gaming business for 3 quarter of 2019;
• Fixed Tax for 3 quarter of 2019;
• Levy for the Use of Land Plots:
  • current payment due not later than 25 November 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 October 2019;
  • if the temporary paid land use contract expires or is terminated in October 2019;the sum of the subsurface users’ fee for the actual effective period of the license for exploration or extraction of solid minerals, in case it expires in the 3rd quarter of 2019;

• Levy for the use of surface water resources, current payment for 3 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 3 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 RoK, if a permission was obtained in October 2019;
• Levy for the placement of outdoor advertising for October 2019;
• Obligatory Pension Charges:
  • withheld from income paid to employees and to individuals under civil-legal contracts for work, services in October 2019;
  • paid in their own favour by individual entrepreneurs working under the generally established regime and under the special tax regime on the basis of a simplified declaration, by peasant farms, private notaries, private bailiffs, advocates and professional mediators on income received in October 2019;
  • paid by an insurance company if an insurance payment was made in October 2019;
• Obligatory occupational pension charges assessed on income paid to employees in October 2019;
• Social assessments for October 2019;
• Obligatory social medical insurance (OSMI) charges on income paid to employees in October 2019.