For legal persons, except for subsoil users and legal entities, produc for 2018

2018 TAX CALENDAR

for legal entities, other than legal entities who are producers of agricultural products, aquacultural

(fishery) products and rural consumer cooperatives

Abbreviations:

TAXES:

1.1. CDB – Commercial Discovery Bonus;

1.2. LT – Land Tax;

1.3. PIT – Personal income tax;

1.4. CIT – Corporate Income Tax;

1.5. MET – Minerals Extraction Tax;

1.6. ATSU – Alternative Tax on Subsurface Use;

1.7. VAT – Value-Added Tax;

1.8. PT – Property Tax;

1.9. TGB – tax on gaming business;

1.10. EPT – excess profits tax;

1.11. TTV – tax on transport vehicles;

1.12. RTE – rental tax on export

1.13. ST – Social Tax;

1.14. FT – fixed tax.

OTHER OBLIGATORY PAYMENTS AND LEVIES TO THE BUDGET:

2.1. LUL – Levy for the use of the License to engage in certain activities;

2.2. OPC – obligatory pension charges;

2.3. PRHC – payments to recover historic costs;

2.4. LUWR – Levy for the use of water resources from surface sources;

2.5. LULP – Levy for the use of land parcels;

2.6. LLDITC – Levy for the provision of long-distance and (or) international telephone communication, as well as cellular communication;

2.7. LPOA – Levy for the placement of outdoor (visual) advertisements;

2.8. LDE – Levy for Discharges to the Environment;

2.9. LRFS – Levy for the use of radio frequency spectrum;

2.10. SA – social assessments;

2.11. OSMI – obligatory social medical insurance;

2.12. LUF – Levy for the use of forests;

2.13. OPPC – obligatory professional pension charges;

2.14. LUNW – Levy for the use of navigable waterways;

2.15. AL – Auction Levy.

2.16. RLC – Register of lease contracts

LAWS:

3.1. 2017 Tax Code or TC 2017 – means the Code of the RoK “On Taxes and Other Obligatory Payments to the Budget” (the Tax Code)” No.99-IV as of December 10, 2008;

3.2 2018 Tax Code or TC 2018 – means the Code of the RoK “On Taxes and Other Obligatory Payments to the Budget” (the Tax Code)” No.120-VI ZRK as of December 25, 2017;

3.3. Law on pensions – RoK Law “On Provision of Pensions in RoK” No 136-I dated 20 June 1997;

3.4. OSI Law– RoK Law “On obligatory social insurance” #405-II dated 25 April 2003.

3.5 OSMI Law– RoK Law “On Obligatory Social Medical Insurance” # 405-V dated 16.11.2015.

REGULATIONS:

4.1. RAW – Rules for the assessment and withholding/accrual and transfer of OPC and OPPC to the National Pension Fund No 1116 dated 18 October 2013;

4.2. RSA – Rules for the assessment and transfer of social assessments No 683 dated 21 June 2004.

OTHER ABBREVIATIONS:

5.1. D – declaration;

5.2. AP – additional payment;

5.3. A – applications;

5.4. IE – individual entrepreneur;

5.5. MRI – monthly reference index;

5.6. S – statement;

5.7. RoK – Republic of Kazakhstan;

5.8. CU – Customs Union;

5.9. EAEU – Euro-Asian Economic Union.

JANUARY
REPORTING
Date	Description	Note	Reporting tax period	Legal justification of the report or payment
15	Signature bonus, CDB	D on signature bonus and CDB Form 510.00	November 2017	Article 316, 324 of 2017 Tax code
15	Excise	D Form 400.00 and S for structural units Form 421.00	November 2017	p.1,2 Article 296 TC 2017
15	AL	Information on AL payers and taxable items	4 quarter 2017	p.2 Article 468 TC 2017
22	CIT	S of amounts of advance payments to be paid for the period prior to submission of D Form 101.01.	for 2018	sub-p.1 p.6 Article 305 of TC 2018
22	VAT and Excise	D on indirect taxes on imported goods, Form 320.00	December 2017	p.3 Article 276-20 of TC 2017
22	VAT and Excise	A for import of goods and payment of indirect taxes (Form 328.00) for December 2017	December 2017	p.3 Article 276-20 of TC 2017
22	AL, LUNW	D on AL, LUNW (Form 810.00 (appendix Form 810.01)	4 quarter 2017	p.1 Article 468 TC 2017
22	LULP	S of current payments on LULP Form 851.00 (if the agreement for temporary paid land use was concluded in December 2017 by Form 851.00)	December 2017	p. 3 Article 483 TC 2017
22	LDE	D on LDE Form 870.00 (with the amounts of payments up to 100 MRI in the total annual amount if the environmental permit was obtained in December 2017)	December 2017	p. 4 Article 498 of TC 2017
PAYMENTS
5	PIT	On income of individuals engaged in private practice (private notaries, private bailiffs, lawyers, professional mediators) on income received in December 2017	December 2017	p. 2 Article 182 of TC 2017
15	LUF	For forest use, standing timber	4 quarter 2017	sub-p. 3 p. 3 Article 507 of TC 2017
22	VAT	VAT in CU	December 2017	p.4 Article 276-20 TC 2017
22	Excise	For the legal entity itself and for its structural units	December 2017	p.1 Article 292 of TC, p. 3 Article 298 of TC 2017
22	AL	AL	December 2017	p.3 Article 467 TC 2017
22	LDE	Redemption of the standard limit for discharges to the environment (with amounts of payments up to 100 MRI in the total annual amount) if the permit was obtained in December 2017	December 2017	p. 3 Article 496 of TC 2017
22	LUF	LUF in case of long-term forest use	4 quarter 2017	sub-p.1 p.3 Article 507 TC 2017
24	PIT	PIT on income of non-resident individuals, foreigners or stateless persons	December 2017	p. 1 Article 201, p. 5 Article 202 TC 2017
25	CIT	Advance payments (monthly)	January 2018	p.2 Article 306 TC 2018
25	CIT	Withheld at source from income	December 2017	p.1 Article 145 TC 2018
25	PIT	Withheld at source from income	December 2017	p.3 Article161, sub-p.2 p.2-1 Article 427 TC 2017
25	CIT	Withheld at source from income of non-residents and prepayments paid in December 2017	December 2017	sub-p. 1,3 p. 1 Article 195 of TC 2017
25	ST	ST	December 2017	p.1 Article 360 TC 2017
25	LULP	S of current payments on LULP Form 851.00 (if the agreement for temporary paid land use was concluded in December 2017)	December 2017	p. 5 Article 481 of TC 2017
25	OPPC	OPPC	December 2017	p. 50 RAW
25	LPOA	LPOA	December 2017	p. 2 Article 531 of TC 2017
25	OPC	OPC	December 2017	sub-p. 1, 2,7 p. 9 RAW
25	OPPC	OPPC	December 2017	p. 50 RAW
25	SA	SA	December 2017	p.7 RSA
25	OSMI	OSMI charges on income paid	December 2017	sub-p. 1 p. 6 Article 30 of OSMI Law
25	OSMI	Paid in their own favour by individual entrepreneurs under the generally established regime, private notaries, private bailiffs, advocates and professional mediators; under civil-legal contracts	December 2017	sub-p. 1, 2 p. 6 Article 30 of OSMI Law

FEBRUARY
REPORTING
Date	Description	Note	Reporting tax period	Legal justification of the report or payment
14	Signature bonus, CDB	D on signature bonus, CDB, Form 510.00	December 2017	Article 316, 324 of 2017 Tax code
15	CIT	S. of CIT withheld at source (Form 101.03)	4 quarter 2017	Article146 TC 2017
15	PIT and ST	D Form 200.00	4 quarter 2017	p.1, Article162, Article203, p.1 Article 364, sub-p.2 p.2-1 Article 427 TC 2017
15	VAT	D on VAT (Form 300.00).	4 quarter 2017	p.1,2 Article 270 TC 2017
15	Excise	D on Excise and statements for structural units, Forms 400.00, 421.00	December 2017	p.1, 2 Article 296 TC 2017
15	D on Royalty	D on royalty, mining bonus, share of the Republic of Kazakhstan on production sharing, on the additional payment of subsurface users carrying out activity under the production sharing agreement (Form 500.00)	4 quarter 2017	Article 308-1, p. 8 Article 346 TC 2017, p. 1 of TRF Rules
15	S. on fulfilment of the tax liability	S. on fulfilment of the tax liability in kind, Form 531.00; Subsurface users by appendix 531.01; Recipients on behalf of the state shall submit the statements of current payments by appendices 531.02, 531.03	4 quarter 2017	p. 5, sub-p.1 p.6 Article 308-2, sub-p.1 p.6 Article 308-2 TC 2017
15	PRHC	D on PRHC (Form 560.00), if the payment exceeds 10,000 MRI	4 quarter 2017	p. 2 Article 329 of TC 2017
15	RTE	D on RTE, Form 570.00	4 quarter 2017	Article 306 of TC 2017
15	MET	D on MET, Form 590.00	4 quarter 2017	Article 345 of TC 2017
15	LT and PT	S. of current payments of LT and PT as of 01.01.2018, Form 701.01	for 2018	p.1 Article516, p.1 Article 525, TC 2017
15	LT and PT	S. of current payments of LT and PT if the tax liabilities are changed from 1 January to 15 February, Form 701.01, and on tax liabilities defined as at 1 January 2018	for 2018	p.1, p.2 Article 516, p.1, p.2 Article 525 TC 2018
15	TGB, FT	D on TGB, FT (Form 710.00)	4 quarter 2017	Article 418, 425 of 2017 Tax code
15	LUWR	D on LUWR, Form 860.00	4 quarter 2017	p.2 Article 491 TC 2017
15	LDE	D on LDE Form 870.00 (on the volume of discharges for payers with total annual payments equal to or exceeding 100 MRI)	4 quarter 2017	p.2 Article 498 TC 2017
20	VAT and Excise	D on indirect taxes on imported goods, Form 320.00	January 2018	p.2 Article 456, p.4 Article 478 TC 2018
20	VAT and Excise	A. for import of goods and payment of indirect taxes (Form 328.00) for January 2018	January 2018	p.2 Article 456, p.4 Article478 TC 2018
20	LULP	S of current payments of LULP, Form 851.00 (if the agreement for temporary paid land use was concluded or a license for exploration or extraction of solid minerals was obtained during the period from 1 January to 20 February 2018)	for 2018	p.2, p.3 Article 565, TC 2018

PAYMENTS
5	PIT	On income of individuals engaged in private practice (private notaries, private bailiffs, lawyers, professional mediators) on income received in January 2018	January 2018	p. 3 Article 365 of TC 2018
20	VAT	VAT in EAEU	January 2018	p.5 Article 456 of TC 2018
20	Excise	Excise tax, in particular on goods imported from EAEU member states	January 2018	p.1 Article 475, p. 3 Article 480 of TC 2018
26	CIT	Advance payments (monthly)	February 2018	p.2 Article 306 TC 2018
26	CIT	Withheld at the source of payment	January 2018	p.1 Article 311 TC 2018
26	PIT	Withheld at source from income	January 2018	p.3 Article 351, p.2 Article 680 TC 2018
26	CIT	Withheld at source from income of non-residents and prepayments paid in January 2018	January 2018	sub-p. 1,3 p. 1 Article 647 of TC 2018
26	PIT	PIT on income of non-resident individuals, foreigners or stateless persons	January 2018	p. 5.7 Article 655, p. 5 Article 656 TC 2018
26	VAT	VAT	4 quarter 2017	p.1 Article 271 TC 2017
26	RTE	Payment of RTE	4 quarter 2017	Article 305, 346 of 2017 Tax code
26	PRHC	PRHC, if the payment exceeds 10,000 MRI, Form 560.00	4 quarter 2017	sub-p. 2 p.1 Article 328 TC 2017
26	MET	MET	4 quarter 2017	Article 344, 346 of 2017 Tax code
26	On Royalty	On royalty, mining bonus, share of the Republic of Kazakhstan on production sharing, on the additional payment of subsurface users carrying out activity under the production sharing agreement	4 quarter 2017	p. 1 TRF 500.00 Rules
26	on fulfilment of the tax liability	Current payments against payment of taxes in kind	4 quarter 2017	p. 7 Article 308-2 TC 2017
26	ST	ST	January 2018	p.1 Article 487 TC 2018
26	LT	Current payments of LT	no later than 25 February 2018	p.4 Article 512 TC 2018
26	PT	Current payments of PT	no later than 25 February 2018	p.7 Article 522 TC 2018
26	TGB	TGB	4 quarter 2017	p.3 Article 415 TC 2017
26	TGB	Additional payment on TGB	4 quarter 2017	p.1 Article 417 TC 2017
26	FT	FT	4 quarter 2017	p.3 Article 424 TC 2017
26	LULP	Current payments of LULP	no later than 25 February 2018	p.4 Article 564 TC 2018
26	LULP	Annual payment of subsurface users if the license for exploration or extraction of solid minerals is valid as of 1 January 2018 and until the end of 2018, or if the license is obtained before 1 February 2018 inclusive.	no later than 25 February 2018	p.9 Article 564 TC 2018
26	LULP	Sum of the fee for the actual effective period of the license if it is known on 1 February that it expires in 2018	no later than 25 February 2018	p.10 Article 564 TC 2018
26	LULP	by an individual in respect of land plots obtained for paid land use and which are not used in entrepreneurial activity	no later than 25 February 2018	p.5 Article 564 of TC 2018
26	LULP	If the temporary paid land use contract expires or is terminated in January 2018	no later than 25 February 2018	p.6 Article 564 TC 2018
26	LDE	Current payments of LDE (with annual total payments equal to or exceeding 100 MRI)	4 quarter 2017	p. 5 Article 496 of TC 2017
26	LPOA	LPOA	January 2018	p. 2 Article 606 of TC 2018
26	LUWR	Current payments of LUWR	4 quarter 2017	p.2 Article 488 TC 2017
26	LRFS	Paid by foreigners, stateless persons and non-resident legal entities which are not doing business in the RoK, if the permit was obtained in January 2018	January 2018	p. 5 Article 596 TC 2018
26	SA	SA	January 2018	p. 7 RSA
26	OSMI	OSMI charges on income paid to employees in January 2018	January 2018	sub-p. 1 p. 6 Article 30 of OSMI Law
26	OPC	OPC	January 2018	sub-p. 1, 2,7 p. 9 RAW
26	OPPC	OPPC	January 2018	p. 50 RAW

MARCH
REPORTING
Date	Description	Note	Reporting tax period	Legal justification of the report or payment
14	CDB	D on Commercial Discovery Bonus (Form 510.00), if the payment deadline occurred in January 2018	January 2018	Article 324 of TC 2017
15	Excise	D on Excise and S. for structural units, Forms 400.00, 421.00	January 2018	p.2, 3 Article 478 TC 2018
20	VAT and Excise	D on indirect taxes on imported goods, Form 320.00	February 2018	p.2 Article 456 p.4 Article 478 TC 2018
20	VAT and Excise	A. for import of goods and payment of indirect taxes, Form 328.00	February 2018	p.2 Article 456 p.4 Article 478 TC 2018
20	LULP	S. of current payments of LULP, Form 851.00 (if the agreement for temporary paid land use was concluded or license for exploration and extraction of solid minerals was obtained during the period after 20th and before 28th of February 2018)	February 2018	p. 3 Article 565 TC 2018
20	LDE	D on LDE Form 870.00 (with total annual payments up to 100 MRI) if the permit was obtained not later than 20 March 2018.	for 2018	p.3 Article 579 TC 2018
PAYMENTS
5	PIT	On income of individuals engaged in private practice (private notaries, private bailiffs, lawyers, professional mediators) on income received in February 2018	February 2018	p. 3 Article 365 of TC 2018
20	VAT	VAT in EAEU	February 2018	p.5 Article 456 of TC 2018
20	Excise	Excise tax, in particular on goods imported from EAEU member states	February 2018	p.1 Article 475, p. 3 Article 480 of TC 2018
20	LDE	Redemption of the standard limit for DE (with total annual payments up to 100 MRI) if the permit was obtained not later than 20th March	for 2018	p.3 Article 577 TC 2018
26	CIT	Advance payments	March 2018	p.2 Article 306 TC 2017
26	CIT	Withheld at source from income	CIT	Withheld at source from income
26	PIT	Withheld at source from income	February 2018	p.3 Article 351, p.2 Article 655, p.2 Article 680 TC 2018
26	CIT	Withheld at source from income of non-residents and prepayments paid in February 2018	February 2018	sub-p. 1, 3 p. 1 Article 647, p.12, p.13, p.14 Article 650 TC 2018
26	PIT	PIT on income of non-resident individuals, foreigners or stateless persons	February 2018	p. 5, p.7 Article 655, p. 5 Article 656 TC 2018
26	ST	ST	February 2018	p.1 Article 487 TC 2018
26	LRFS	Current payments; paid by foreigners, stateless persons and non-resident legal entities which are not doing business in the RoK, if the permit was obtained in February 2018	no later than 25 March 2018	p.4, p.5 Article 596 TC 2018
26	LLDITC	LLDITC	no later than 25 March 2018	p.4 Article 602 TC 2018
26	LPOA	LPOA	February 2018	p. 2 Article 606 of TC 2018
26	LULP	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 from 26 to 28 February 2018	no later than 25 March 2018	p.5 Article 564 of TC 2018
26	LULP	If the temporary paid land use contract expires or is terminated in February 2018	no later than 25 March 2018	p.6 Article 564 TC 2018
26	LUL	Levy for the use of a license to engage in certain types of activities (gaming business, storage and sale of alcoholic products) obtained in 2017	no later than 25 March 2018	p.1 Article 558 TC 2018
26	SA	SA	February 2018	p. 7 RSA
26	OSMI	OSMI charges on income paid to employees in February 2018	February 2018	sub-p. 1 p. 6 Article 30 of OSMI Law
26	OPC	OPC	February 2018	sub-p. 1, 2, 7 p. 9 RAW
26	OPPC	OPPC	February 2018	p. 50 RAW

APRIL
REPORTING
Date	Description	Note	Reporting tax period	Legal justification of the report or payment
2	CIT	D on CIT, Form 100.00,110.00,130.00,150.00	for 2017	p.1 Article 149, Article 196-1 TC 2017
2	CIT	S. on CIT withheld at source from non-resident’s income, Form 101.04	4 quarter 2017	p.2 Article 196 TC 2017
2	PIT	D on PIT, Form 220.00, 230.00,240.00	for 2017	Article 185, 186, 205 TC 2017
2	TTV, LT, PT	D on TTV, LT, PT (Form 700.00)	for 2017	Article 371, p. 1, 1-1 Article 393, p.4 Article 402, Article 407 TC 2017
2	TTV, LT, PT	D on TTV, LT, PT (Form 700.00)	for 2017	Article 371, p. 1, 1-1 Article 393, p.4 Article 402, Article 407 TC 2008
2	S. on fulfilment of the tax liability	D. (statement) on fulfilment of the tax liability in kind, Form 531.00; Recipients on behalf of the state shall submit the D. for 2017 by appendices 531.02, 531.03	for 2017	sub-p. 2 p. 6 Article 308-2 TC 2017
2	EPT	Return on Excess profit tax (Deadline for submission of the declaration was changed from 10 April to 31 March of the year following the reporting tax period)	for 2017	Article 354 TC 2017 , Article 765 TC 2018
2	PRHC	D on PRHC (Form 560.00), if PRHC amount is equal to or less than 10,000 MRI	for 2017	p. 1 Article 329 of TC 2017
2	AL	D on AL, Form 810.00, LUNW Form 810.01	for 2017	p.8 Article 527 TC 2017
2	RLC	Register of lease (use) contracts, Form 871.00	for 2017	p. 2 Article 67-1 TC 2017
16	CDB	D on Commercial Discovery Bonus (Form 510.00), if the payment deadline occurred in February 2018	February 2018	Article 324 of TC 2017
16	Excise	D on Excise and S. for structural units, Forms 400.00, 421.00	February 2018	p.2, 3 Article 478 TC 2018
20	CIT	S. of advance payments of CIT, Form 101.02 after submission of D Form 100 for 2018	2-4 quarters of 2018	sub-p.2 p.6 Article 305 TC 2018
20	VAT and Excise	D on indirect taxes on imported goods, Form 320.00	March 2018	p.2 Article 456, п .4 Article 478 TC 2018
20	VAT and Excise	A. for import of goods and payment of indirect taxes, Form 328.00	March 2018	p.2 Article 456, p.4 Article 478 TC 2018
20	LULP	S. of current payments of LULP, Form 851.00 (if the agreement for temporary paid land use was concluded or license for exploration and extraction of solid minerals was obtained in March 2018)	for 2018	p. 3 Article 565 TC 2018
20	LDE	D on LDE Form 870.00 (with total annual payments up to 100 MRI) if the permit was obtained from 21 to 31 March.	March 2018	p.3 Article 579 TC 2018
PAYMENTS
5	PIT	On income of individuals engaged in private practice (private notaries, private bailiffs, lawyers, professional mediators) on income received in March 2018	March 2018	p. 3 Article 365 TC 2018
10	CIT	Final statement of CIT on the declaration	for 2017	p.3 Article142, p.3 Article 199 TC 2017
10	PIT	Final settlement under 2017 declaration in respect of income of individuals (residents, non-residents) not levied at the source of payment	for 2017	p.1 Article 179, p.2-1 Article 184, p.8 Article 197, p.3, 4 Article 204 TC 2017
10	CIT	Withheld at source from income of non-residents	for 2017	sub-p. 2 p. 1, p.2 Article 195, p.8 Article 197 TC 2017
10	Payment by the recipient on behalf of the state	Payment by the recipient, on behalf of the State, of funds received from the sale of minerals transferred by the subsurface user during the year 2017 towards the fulfilment of his tax obligation in kind;	for 2017	p. 8 Article 308-2 TC 2017
10	LUNW	LUNW on D.	for 2017	p. 3 Article 527 of TC 2017
10	PRHC	PRHC, if the payment is equal to or less than 10,000 MRI	for 2017	sub-p. 1 p.1 Article 328 TC 2017
10	PT	Final settlement on D.	for 2017	p.7,8 Article 399, Article 407 TC 2017
10	TTV	On D. for 2017 and liabilities occurred after 1 July 2017	for 2017	p.2 Article 369 TC 2017
10	LT	Final settlement on D.	for 2017	p.9 Article 389, p. 5-7 Article 391 TC 2017
10	EPT	EPT (Tax payment deadline was changed from 15 April to 10 April of the year following the reporting tax period)	for 2017	Article 353, 764 of 2017 Tax code
16	LUF	for forest use, standing timber	1 quarter 2018	sub-p. 3 p. 3 Article 588 of TC 2018
20	LDE	LDE (redemption of the standard limit for total annual payments up to 100 MRI) if the permit was obtained from 21 to 31 March	for 2018	p.3 Article 577 TC 2018
20	Excise	Excise tax, in particular on goods imported from EAEU member states	March 2018	p.1 Article 475, p. 3 Article 480 TC 2018
20	VAT	VAT in EAEU	March 2018	p.5 Article 456 of TC 2018
20	LUF	LUF in case of long-term forest use	1 quarter 2018	sub-p.1 p.3 Article 588 TC 2018
24	PIT	PIT on income of non-resident individuals, foreigners or stateless persons	March 2018	p. 5,7 Article 655, p. 5 Article 656 TC 2018
25	CIT	Advance payments (monthly)	April 2018	p.2 Article 306 TC 2018
25	CIT	Withheld at source from income	March 2018	p.1 Article 311 TC 2018
25	PIT	Withheld at source from income	March 2018	p.3 Article 351, p.2 Article 655 TC 2018
25	CIT	Withheld at source from income of non-residents and prepayments paid in March 2018	March 2018	sub-p. 1, 3 p. 1 Article 647, p.12, p.13, p.14 Article 650 TC 2018
25	LULP	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 2018	not later than 25 April	p.5 Article 564 TC 2018
25	LULP	If the temporary paid land use contract expires or is terminated in March 2018	not later than 25 April	p.6 Article 564 TC 2018
25	LRFS	Paid by foreigners, stateless persons and non-resident legal entities which are not doing business in the RoK, if the permit was obtained in February 2018	not later than 25 April	p. 5 Article 596 of TC 2018
25	ST	ST	March 2018	p.1 Article 487 TC 2018
25	LPOA	LPOA	March 2018	p. 2 Article 606 of TC 2018
25	SA	SA	March 2018	p. 7 RSA
25	OSMI	OSMI charges on income paid to employees in March 2018	March 2018	sub-p. 1 p. 6 Article 30 of OSMI Law
25	OPC	OPC	March 2018	sub-p. 1, 2, 7 p. 9 RAW
25	OPPC	OPPC	March 2018	p. 50 RAW

May
REPORTING
Date		Description	Note		Reporting tax period		Legal justification of the report or payment
14		CDB	D on Commercial Discovery Bonus (Form 510.00), if the payment deadline occurred in March 2018		March 2018		Article 324 of TC 2017
14		Subscription bonus	D on signature bonus, Form 510.00		1 quarter 2018		Article 730 of TC 2018
15		CIT	S. of CIT withheld at source (Form 101.03, 101.04)		1 quarter 2018		Article 312, sub-p.1 Article 648, p.12, p.13, p.14 Article 650 TC 2018
15		PIT and ST	D Form 200.00		1 quarter 2018		p.1 Article 355, Article 657, p.1 Article 489, p.12 Article 650 TC 2018
15		PRHC	D on PRHC (Form 560.00), if the payment exceeds 10,000 MRI		1 quarter 2018		p. 2 Article 735 of TC 2018
15		D. on royalty	D. on royalty, mining bonus, share of the Republic of Kazakhstan on production sharing, on the additional payment of subsurface users carrying out activity under the production sharing agreement Form 500.00		1 quarter 2018		Article 722, p. 8 Article 773 TC 2018 p. 1 TRF 500.00 Rules
15		S. on fulfilment of the tax liability	D. (statement) on fulfilment of the tax liability in kind, Form 531.00; The subsurface users shall submit the D. Recipients on behalf of the state shall submit the S. of current payments by appendices 531.02, 531.03		1 quarter 2018		p. 5, 6 Article 772 TC 2018
15		VAT	D on VAT (Form 300.00).		1 quarter 2018		p.1, 2 Article 424 TC 2018
15		Excise	D on Excise and statements for structural units, Forms 400.00, 421.00		March 2018		p.2, 3 Article 478 TC 2018
15		RTE	D on RTE, Form 570.00		1 quarter 2018		Article 719 TC 2018
15		LDE	D on LDE, Form 870.00 (for total annual payments equal to or exceeding 100 MRI)		1 quarter 2018		p.2 Article 579 TC 2018
15		MET	D on MET, Form 590.00		1 quarter 2018		Article 751 of TC 2018
15		LT and PT	S. of current payments of LT and PT as at 01.05.2018, Form 701.01 if tax liabilities change or occur from 16 February to 15 May 2018		for 2018		p. 2 Article 516, p. 2 Article 525 TC 2018
15		TGB	D on TGB, FT (Form 710.00)		1 quarter 2018		Article 541, 549 TC 2018
15		LUWR	D on LUWR, Form 860.00		1 quarter 2018		p.2 Article 572 TC 2018
21		LDE	D on LDE Form 870.00 (for payers with total annual payments up to 100 MRI) if the environmental permit was obtained in April 2018)		for 2018		p.2 Article 579 TC 2018
21		VAT and Excise	D on indirect taxes on imported goods, Form 320.00		April 2018		p.2 Article 456, p.4 Article 478 TC 2018
21		VAT and Excise	A. for import of goods and payment of indirect taxes, Form 328.00 for April 2018		April 2018		p.2 Article 456, p.4 Article 478 TC 2018
21		LULP	S. of current payments of LULP, Form 851.00 (if the agreement for temporary paid land use was concluded or license for exploration and extraction of solid minerals was obtained in April 2018)		for 2018		p. 3 Article 565 TC 2018
PAYMENTS
5	PIT		On income of individuals engaged in private practice (private notaries, private bailiffs, lawyers, professional mediators) on income received in April 2018	April 2018		p. 3 Article 365 of TC 2018
21	Excise		Excise tax, in particular on goods imported from EAEU member states	April 2018		p.1 Article 475, p. 3 Article 480 TC 2018
21	VAT		VAT in EAEU	April 2018		p.5 Article 456 TC 2018
21	LDE		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 2018;	April 2018		p. 3 Article 577 TC 2018
24	PIT		PIT on income of non-resident individuals, foreigners or stateless persons	April 2018		p. 5,7 Article 655, p. 5 Article 656 TC 2018
25	CIT		Advance payments (monthly)	May 2018		p.2 Article 306 TC 2018
25	MET		MET	1 quarter 2018		Article 773, Article 750 TC 2018
25	Royalty		Royalty, mining bonus, share of the Republic of Kazakhstan on production sharing, on the additional payment of subsurface users carrying out activity under the production sharing agreement	1 quarter 2018		p. 1 TRF 500.00 Rules Article 722 TC 2018
25	CIT		Withheld at the source of payment	April 2018		p.1 Article 311 TC 2018
25	PIT		Withheld at source from income	April 2018		p.3 Article 351 p.2 Article 655 TC 2018
25	CIT		Withheld at source from income of non-residents and prepayments paid in April 2018	April 2018		sub-p. 1,3 p. 1 Article 647, p.12, p.13, p.14 Article 650 TC 2018
25	VAT		VAT	1 quarter 2018		sub-p.1 Article 425 TC 2018
25	on fulfilment of the tax liability		Current payments against payment of taxes in kind	1 quarter 2018		p. 7 Article 772 of TC 2018
25	ST		ST	April 2018		p.1 Article 487 TC 2018
25	RTE		Payment of RTE	1 quarter 2018		Article 718, 773 TC 2018
25	PRHC		PRHC, if the payment exceeds 10,000 MRI	1 quarter 2018		sub-p. 2 p.1 Article 734 TC 2018
25	LT		Current payments of LT	not later than 25 May 2018		p.4 Article 512 TC 2018
25	PT		Current payments of PT	not later than 25 May 2018		p.7 Article 522 TC 2018
25	TGB		TGB	1 quarter 2018		Article 542 of TC 2018
25	TGB		Additional payment on TGB	1 quarter 2018		p.1 Article 540 TC 2018
25	FT		FT	1 quarter 2018		p.3 Article 548 TC 2018
25	LULP		Current payments of LULP	no later than 25 May 2018		p.4 Article 564 TC 2018
25	LULP		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 2018 and after the 1st of February	no later than 25 May 2018		p.12 Article 564 TC 2018
25	LULP		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 2018	no later than 25 May 2018		p.5 Article 564 of TC 2018
25	LULP		If the temporary paid land use contract expires or is terminated in April 2018	no later than 25 May 2018		p.6 Article 564 TC 2018
25	LDE		Current payments of LDE (annual total payments equal to or exceeding 100 MRI, for mobile pollution sources)	1 quarter 2018		p. 5 Article 577 of TC 2018
25	LPOA		LPOA	April 2018		p. 2 Article 606 of TC 2018
25	LUWR		Current payments of LUWR	1 quarter 2018		p.3 Article 570 TC 2018
25	LRFS		Paid by foreigners, stateless persons and non-resident legal entities which are not doing business in the RoK, if the permit was obtained in April 2018	no later than 25 May 2018		p. 5 Article 596 TC 2018
25	SA		SA	April 2018		p. 7 RSA
25	OSMI		OSMI charges on income paid to employees in April 2018	April 2018		sub-p. 1 p. 6 Article 30 of OSMI Law
25	OPC		OPC	April 2018		sub-p. 1, 2, 7 p. 9 RAW
25	OPPC		OPPC	April 2018		p. 50 RAW

JUNE
REPORTING
Date	Description	Note	Reporting tax period	Legal justification of the report or payment
14	CDB	D on signature bonus, on CDB (Form 510.00), if the payment deadline occurred in April 2018	April 2018	Article 324 of TC 2017
15	Excise	D on Excise and S. for structural units, Forms 400.00, 421.00	April 2018	p.2,3 Article 478 TC 2018
20	VAT and Excise	D on indirect taxes on imported goods, Form 320.00	May 2018	p.2 Article 456, p.4 Article 478 TC 2018
20	VAT and Excise	A. for import of goods and payment of indirect taxes, Form 328.00	May 2018	p.2 Article 456, p.4 Article 478 TC 2018
20	LULP	S. of current payments of LULP, Form 851.00 (if the agreement for temporary paid land use was concluded or license for exploration and extraction of solid minerals was obtained in May 2018)	for 2018	p.3 Article 565 TC 2018
20	LDE	D. on LDE, Form 870.00 (total annual payments up to 100 MRI) if the permit was obtained in May 2018.	May 2018	p.3 Article 579 TC 2018
PAYMENTS
5	PIT	On income of individuals engaged in private practice (private notaries, private bailiffs, lawyers, professional mediators) on income received in	May 2018	p. 3 Article 365 of TC 2018
20	Excise	Excise tax, in particular on goods imported from EAEU member states	May 2018	p.1 Article 475, p. 3 Article 480 TC 2018
20	VAT	VAT in EAEU	May 2018	p.5 Article 456 of TC 2018
20	LDE	Redemption of the standard limit for discharges to the environment (annual total payments up to 100 MRI) if the permit was obtained in May	for 2018	p.3 Article 577 TC 2018
25	PIT	PIT on income of non-resident individuals, foreigners or stateless persons	May 2018	p. 5, 7 Article 655, p. 5 Article 656 TC 2018
25	CIT	Advance payments (monthly)	June 2018	p.2 Article 306 TC 2018
25	CIT	Withheld at source from income	May 2018	p.1 Article 311 TC 2018
25	PIT	Withheld at source from income	May 2018	p.3 Article 351, p.2 Article 655, p.2 Article 680 TC 2018
25	CIT	Withheld at source from income of non-residents and prepayments paid in May 2018	May 2018	sub-p. 1,3 p.1, Article 647, p.12, p.13, p.14 Article 650 TC 2018
25	ST	ST	May 2018	p.1 Article 487 TC 2018
25	LRFS	Current payments of LRFS	not later than 25 June 2018	p.4 Article 596 TC 2017
25	LRFS	Paid by foreigners, stateless persons and non-resident legal entities which are not doing business in the RoK, if the permit was obtained in May 2018	not later than 25 June 2018	p.5 Article 596 TC 2018
25	LLDITC	Current payments of LLDITC	not later than 25 June 2018	p.4 Article 602 TC 2018
25	LUL	Levy for the use of a license to engage in certain types of activities (gaming business, storage and sale of alcoholic products) obtained in 2017	not later than 25 June 2018	p. 1 Article 558 TC 2018
25	LULP	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 2018	not later than 25 June 2018	p. 5 Article 564 TC 2018
25	LULP	If the temporary paid land use contract expires or is terminated in May 2018	not later than 25 June 2018	p. 6 Article 564 TC 2018
25	LPOA	LPOA	May 2018	p. 2 Article 606 of TC 2018
25	SA	SA	May 2018	p. 7 RSA
25	OSMI	OSMI charges on income paid to employees in May 2018	May 2018	sub-p. 1 p. 6 Article 30 of OSMI Law
25	OPC	OPC	May 2018	sub-p. 1, 2, 7 p. 9 RAW
25	OPPC	OPPC	May 2018	p. 50 RAW

JULY
Reporting
Date	Description	Note	Reporting tax period	Legal justification of the report or payment
5	TTV	S. of current payments of TTV, Form 701.00	for 2018	p.1 Article 496 TC 2018
16	CDB	D on Commercial Discovery Bonus (Form 510.00), if the payment deadline occurred in May 2018	May 2018	Article 324 of TC 2017
16	Excise	D on Excise and S. for structural units, Forms 400.00, 421.00	May 2018	p.2, 3 Article 478 TC 2018
20	VAT and Excise	D on indirect taxes on imported goods, Form 320.00	June 2018	p.2 Article 456, p.4 Article 478 TC 2018
20	VAT and Excise	A. for import of goods and payment of indirect taxes, Form 328.00	June 2018	p.2 Article 456 p.4 Article 478 TC 2018
20	LDE	D. on LDE, Form 870.00 (total annual payments up to 100 MRI) if the permit was obtained in June 2018.	June 2018	p.3 Article 579 TC 2018
20	LULP	S. of current payments of LULP, Form 851.00 (if the agreement for temporary paid land use was concluded or license for exploration and extraction of solid minerals was obtained in June 2018)	for 2018	p. 3 Article 565 of TC 2018
PAYMENTS
5	PIT	On income of individuals engaged in private practice (private notaries, private bailiffs, lawyers, professional mediators) on income received	June 2018	p. 3 Article 365 TC 2018
5	TTV	Current payments of TTV	for 2018	p.1 Article 494 TC 2018
16	LUF	for forest use, standing timber	2 quarter 2018	sub-p. 3 p. 3 Article 588 TC 2018
20	Excise	Excise tax, in particular on goods imported from EAEU member states	June 2018	p.1 Article 475, p. 3 Article 480 TC 2018
20	VAT	VAT in EAEU	June 2018	p.5 Article 456 of TC 2018
20	LDE	LDE (redemption of the standard limit for total annual payments up to 100 MRI) if the permit was obtained in June 2018	for 2018	p.3 Article 577 TC 2018
20	LUF	LUF in case of long-term forest use	2 quarter 2018	sub-p. 1 p. 3 Article 558 TC 2018
24	PIT	On income of non-resident individuals, foreigners or stateless persons	June 2018	p. 5,7 Article 655, p. 5 Article 656 TC 2018
25	CIT	Advance payments (monthly)	July 2018	p.2 Article 306 TC 2018
25	CIT	Withheld at source from income	June 2018	p.1 Article 311 TC 2018
25	PIT	Withheld at source from income	June 2018	p.3 Article 351, p.2 Article 655, p.2 Article 680 TC 2018
25	CIT	Withheld at source from income of non-residents and prepayments paid in June 2018	June 2018	sub-p. 1,3 p. 1 Article 647, p.12, p.13, p.14 Article 650 TC 2018
25	ST	ST	June 2018	p.1 Article 487 TC 2018
25	LULP	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 June 2018	not later than 25 July 2018	p. 5 Article 564 TC 2018
25	LULP	If the temporary paid land use contract expires or is terminated in June 2018;	not later than 25 July 2018	p. 6 Article 564 TC 2018
25	LRFS	Paid by foreigners, stateless persons and non-resident legal entities which are not doing business in the RoK, if the permit was obtained in June 2018	not later than 25 July 2018	p. 5 Article 596 TC 2018
25	LPOA	LPOA	June 2018	p. 2 Article 606 of TC 2018
25	OPC	OPC	June 2018	sub-p. 1, 2, 7 p. 9 RAW
25	OPPC	OPPC	June 2018	p. 50 RAW
25	SA	SA	June 2018	p. 7 RSA
25	OSMI	OSMI charges on income paid to employees in June 2018	June 2018	sub-p. 1 p. 6 Article 30 of OSMI Law

August
REPORTING
Date	Description	Note	Reporting tax period	Legal justification of the report or payment
14	CDB	D on Commercial Discovery Bonus (Form 510.00), if the payment deadline occurred in June 2018	June 2018	Article 324 of TC 2017
14	Subscription bonus	D on signature bonus, Form 510.00	2 quarter 2018	Article 730 of TC 2018
15	CIT	S. of CIT withheld at source (Form 101.03, 101.04)	2 quarter 2018	Article 312, sub-p.1 Article 648, p.12, p.13, p.14 Article 650 TC 2018
15	PIT and ST	D Form 200.00	2 quarter 2018	p.1, Article 355, p.1 Article 489, p.12 Article 650, Article 657 TC 2018
15	PRHC	D on PRHC (Form 560.00), if the payment exceeds 10,000 MRI	2 quarter 2018	p. 2 Article 735 of TC 2018
15	D on Royalty	D on royalty, mining bonus, share of the Republic of Kazakhstan on production sharing, on the additional payment of subsurface users carrying out activity under the production sharing agreement (Form 500.00)	2 quarter 2018	Article 722, p. 8 Article 773 TC 2018 p. 1 TRF 500.00 Rules
15	S on fulfilment of the tax liability	Return (statement) on fulfilment of the tax liability in kind, Form 531.00; Subsurface users submit D. on appendix 531.01 Recipients on behalf of the state shall submit the S. of current payments by appendices 531.02, 531.03	2 quarter 2018	p.5 Article 772, sub-p.1 p.6 Article 772 TC 2018
15	VAT	D on VAT (Form 300.00).	2 quarter 2018	p.1, 2 Article 424 TC 2018
15	Excise	D on Excise and statements for structural units, Forms 400.00, 421.00	June 2018	p.2, 3 Article 478 TC 2018
15	RTE	D on RTE, Form 570.00	2 quarter 2018	Article 719 TC 2018
15	LDE	D on LDE, Form 870.00 (for total annual payments equal to or exceeding 100 MRI)	2 quarter 2018	p.2 Article 579 TC 2017
15	MET	D on MET, Form 590.00	2 quarter 2018	Article 751 of TC 2018
15	LT and PT	S. of current payments of LT and PT in case of changing tax liabilities, Form 701.01 from 16 May to 15 August 2018	August 2018	p.2 Article 516, p.2 Article 525 TC 2018
15	TGB	D on TGB, FT (Form 710.00)	2 quarter 2018	Article 541, 549 TC 2018
15	LUWR	D on LUWR, Form 860.00	2 quarter 2018	p.2 Article 572 TC 2018
15	LDE	D on LDE, Form 870.00 (for total annual payments equal to or exceeding 100 MRI)	2 quarter 2018	p.2 Article 579 TC 2018
20	VAT and Excise	D on indirect taxes on imported goods, Form 320.00	July 2018	p.2 Article 456, p.4 Article 478 TC 2018
20	VAT and Excise	A. for import of goods and payment of indirect taxes, Form 328.00	July 2018	p.2 Article 456, p.4 Article 478 TC 2018
20	LULP	S. of current payments of LULP, Form 851.00 (if the agreement for temporary paid land use was concluded or license for exploration and extraction of solid minerals was obtained in July 2018)	for 2018	p.3 Article 565 TC 2018
20	LDE	D on LDE, Form 870.00 (total annual payments up to 100 MRI) if the environmental permit was obtained in July 2018	for 2018	p. 3 Article 579 TC 2018
PAYMENTS
6	PIT	On income of individuals engaged in private practice (private notaries, private bailiffs, lawyers, professional mediators) on income received	July 2018	p. 3 Article 365 TC 2018
20	Excise	Excise tax, in particular on goods imported from EAEU member states	July 2018	p.1 Article 475, p. 3 Article 480 of TC 2018
20	VAT	VAT in EAEU	July 2018	п.5 Article 456 TC 2017
20	LDE	LDE (for total annual payments less than 100 MRI) if the permit was obtained in July 2018	July 2018	p. 3 Article 577 of TC 2018
24	PIT	PIT on income of non-resident individuals, foreigners or stateless persons	July 2018	p. 5,7 Article 655, p. 5 Article 656 TC 2018
25	CIT	Advance payments (monthly)	August 2018	p.2 Article 306 TC 2018
25	CIT	Withheld at the source of payment	July 2018	p.1 Article 311 TC 2018
25	PIT	Withheld at source from income	July 2018	p.3 Article 351, p.2 Article 655, p.2 Article 680 TC 2018
25	CIT	Withheld at source from income of non-residents and prepayments paid in July 2018	July 2018	sub-p. 1,3 p.1 Article 647, p.12, p.13, p.14 Article 650 TC 2018
25	VAT	VAT	2 quarter 2018	sub-p.1 Article 425 TC 2018
25	RTE	Payment of RTE	2 quarter 2018	Article 718, 773 of 2018 Tax code
25	PRHC	PRHC, if the payment exceeds 10,000 MRI, Form 560.00	2 quarter 2018	sub-p. 2 p.1 Article 734 TC 2018
25	MET	MET	2 quarter 2018	Article 750, Article773 TC 2018
25	Royalty	On royalty, mining bonus, share of the Republic of Kazakhstan on production sharing, on the additional payment of subsurface users carrying out activity under the production sharing agreement Form 500.00	2 quarter 2018	p. 1 TRF 500.00 Rules, Article 722 of TC 2018
25	on fulfilment of the tax liability	Current payments against payment of taxes in kind	2 quarter 2018	p.7 Article 772 TC 2018
25	ST	ST	July 2018	p.1 Article 487 TC 2018
25	LT	Current payments of LT	no later than 25 August 2018	p.4 Article 512 TC 2018
25	PT	Current payments of PT	No later than 25 August 2018	p.7 Article 522 TC 2018
25	TGB	TGB	2 quarter 2018	Article 542 of TC 2018
25	TGB	Additional payment on TGB	2 quarter 2018	p.1 Article 540 TC 2018
25	FT	FT	2 quarter 2018	p.3 Article 548 TC 2018
25	LULP	Current payments of the LULP	No later than 25 August 2018	p.4 Article 564 TC 2018
25	LULP	The sum of the subsurface users’ fee for the actual effective period of the license for exploration of extraction of solid minerals, in case it expires in the 2nd quarter of 2018	No later than 25 August 2018	p.12 Article 564 TC 2018
25	LULP	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 July 2018	No later than 25 August 2018	p.5 Article 564 of TC 2018
25	LULP	If the temporary paid land use contract expires or is terminated in July 2018	No later than 25 August 2018	p.6 Article 564 TC 2018
25	LDE	Current payments of LDE (with annual total payments equal to or exceeding 100 MRI)	2 quarter 2018	p. 5 Article 577 of TC 2018
25	LRFS	Paid by foreigners, stateless persons and non-resident legal entities which are not doing business in the RoK, if the permit was obtained in July 2018	No later than 25 August 2018	p. 5 Article 596 TC 2018
25	LPOA	LPOA	July 2018	p. 2 Article 606 of TC 2018
25	LUWR	Current payments of LUWR	2 quarter 2018	p.3 Article 570 TC 2018
25	SA	SA	July 2018	p. 7 RSA
25	OSMI	OSMI charges on income paid to employees in July 2018	July 2018	sub-p. 1 p. 6 Article 30 of OSMI Law
25	OPC	OPC	July 2018	sub-p. 1, 2, 7 p. 9 RAW
25	OPPC	OPPC	July 2018	p. 50 RAW

September
REPORTING
Date	Description	Note	Reporting tax period	Legal justification of the report or payment
14	CDB	D on Commercial Discovery Bonus (Form 510.00), if the payment deadline occurred in July 2018	July 2018	Article 324 of TC 2017
17	Excise	D on Excise and S. for structural units, Forms 400.00, 421.00	July 2087	p.2,3 Article 478 TC 2018
20	VAT and Excise	D on indirect taxes on imported goods, Form 320.00	August 2018	p.2 Article 456, p.4 Article 478 TC 2018
20	VAT and Excise	A. for import of goods and payment of indirect taxes, Form 328.00	August 2018	p.2 Article 456, p.4 Article 478 TC 2018
20	LULP	S. of current payments of LULP, Form 851.00 (if the agreement for temporary paid land use was concluded or license for exploration and extraction of solid minerals was obtained in August 2018)	for 2018	p.3 Article 565 TC 2018
20	LDE	D on LDE Form 870.00 (for total annual payments up to 100 MRI, if the permit was obtained in August)	for 2018	p.3 Article 579 TC 2018
PAYMENTS
5	PIT	On income of individuals engaged in private practice (private notaries, private bailiffs, lawyers, professional mediators) on income received	August 2018	p. 3 Article 365 TC 2018
20	Excise	Excise tax, in particular on goods imported from EAEU member states	August 2018	p.1 Article 475 , p.3 Article 480 TC 2018
20	VAT	VAT in EAEU	August 2018	p.5 Article 456 of TC 2018
20	LDE	Redemption of the standard limit for discharges to the environment (with total annual payments up to 100 MRI) if the permit was obtained in August.	for 2018	p. 3 Article 577 of TC 2018
24	PIT	PIT on income of non-resident individuals, foreigners or stateless persons	August 2018	p. 5, 7 Article 655, p. 5 Article 656 TC 2018
25	CIT	Advance payments (monthly)	September 2018	p.2 Article 306 TC 2018
25	CIT	Withheld at source from income	August 2018	p.1 Article 311 TC 2018
25	PIT	Withheld at source from income	August 2018	p.3 Article 351, p.2 Article 655, p.2 Article 680 TC 2018
25	CIT	Withheld at source from income of non-residents and prepayments paid in August 2018	August 2018	sub-p. 1,3 p.1 Article 647, p.12, p.13, p.14 Article 680 TC 2018
25	ST	on ST	August 2018	p.1 Article 487 TC 2018
25	LRFS	Current payments of LRFS	No later than 25 September 2018	p.4 Article 596 TC 2018
25	LRFS	Paid by foreigners, stateless persons and non-resident legal entities which are not doing business in the RoK, if the permit was obtained in August 2018	No later than 25 September 2018	p.5 Article 596 TC 2018
25	LLDITC	Current payments of LLDITC	August 2018	p.4 Article 602 TC 2018
25	LUL	Levy for the use of a license to engage in certain types of activities (gaming business, storage and sale of alcoholic products) obtained in 2017	no later than 25 September 2018	p. 1 Article 558 TC 2018
25	LULP	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 2018	no later than 25 September 2018	p. 5 Article 564 TC 2018
25	LULP	If the temporary paid land use contract expires or is terminated in August 2018	no later than 25 September 2018	p. 6 Article 564 TC 2018
25	LPOA	LPOA	August 2018	p. 2 Article 606 of TC 2018
25	SA	SA	August 2018	p. 7 RSA
25	OSMI	OSMI charges on income paid to employees in August 2018	August 2018	sub-p. 1 p. 6 Article 30 of OSMI Law
25	OPC	OPC	August 2018	sub-p. 1, 2, 7 p. 9 RAW
25	OPPC	OPPC	August 2018	p. 50 RAW
November
REPORTING
Date	Description	Note			Reporting tax period		Legal justification of the report or payment
14	CDB	D on Commercial Discovery Bonus (Form 510.00), if the payment deadline occurred in September 2018			September 2018		Article 324 of TC 2017
14	Subscription bonus	Declaration on signature bonus, Form 510.00			3 quarter 2018		Article 730 of TC 2018
15	CIT	S. of CIT withheld at source (Form 101.03, 101.04)			3 quarter 2018		Article 312, sub-p.1 Article 648, p.12, p.13, p.14 Article 650 TC 2018
15	PIT and ST	D Form 200.00			3 quarter 2018		p.1, Article 358, p.12 Article 650, Article 657, p.1 Article 489 TC 2018
15	PRHC	D on PRHC (Form 560.00), if the payment exceeds 10,000 MRI			3 quarter 2018		p. 2 Article 735 of TC 2018
15	D on Royalty	D on royalty, mining bonus, share of the Republic of Kazakhstan on production sharing, on the additional payment of subsurface users carrying out activity under the production sharing agreement Form 500.00			3 quarter 2018		p.5 Article 772, p. 8 Article 773 TC 2018 p. 1 TRF Rules 500.00
15	S. on fulfilment of the tax liability	Return (Statement) on fulfilment of the tax liability in kind, Form 531.00			3 quarter 2018		p.5 Article 772, sub-p.1 p.6 Article 772 TC 2018
15	VAT	D on VAT (Form 300.00).			3 quarter 2018		p.1, 2 Article 424 TC 2018
15	Excise	D on Excise and statements for structural units, Forms 400.00, 421.00, 431.00			September 2018		p.2, 3 Article 478 TC 2018
15	RTE	D on RTE, Form 570.00			3 quarter 2018		Article 719 of TC 2018
15	LDE	D on LDE, Form 870.00 (for total annual payments equal to or exceeding 100 MRI)			3 quarter 2018		p.2 Article 579 TC 2018
15	MET	D on MET, Form 590.00			3 quarter 2018		Article 751 of TC 2018
15	LT and PT	S. of current payments of LT and PT in case of changing tax liabilities, Form 701.01 from 16 August to 15 November 2018			for 2018		p.2 Article 516, p.2 Article 525 TC 2018
15	TGB, FT	D on TGB, FT (Form 710.00)			3 quarter 2018		Article 541, Article 549 TC 2018
15	LUWR	D on LUWR, Form 860.00			3 quarter 2018		p.2 Article 572 TC 2018
20	LDE	D on LDE, Form 870.00 (total annual payments up to 100 MRI) if the environmental permit was obtained in October 2018			for 2018		p.3 Article 579 TC 2018
20	VAT and Excise	D on indirect taxes on imported goods, Form 320.00			October 2018		p.2 Article 456, p.4 Article 478 TC 2018
20	VAT and Excise	A. for import of goods and payment of indirect taxes, Form 328.00			October 2018		p.2 Article 456, p.4 Article 478 TC 2018
20	LULP	S. of current payments of LULP, Form 851.00 (if the agreement for temporary paid land use was concluded or license for exploration and extraction of solid minerals was obtained in October 2018)			for 2018		p. 3 Article 565 of TC 2018
PAYMENTS
5	PIT		On income of individuals engaged in private practice (private notaries, private bailiffs, lawyers, professional mediators) on income received in October 2018	October 2018		p. 3 Article 365 TC 2018
20	Excise		Excise tax, in particular on goods imported from EAEU member states	October 2018		p.1 Article 475, p. 3 Article 480 of TC 2018
20	VAT		VAT in EAEU	October 2018		p.5 Article 456 of TC 2018
20	LDE		Current payments of LDE (total annual payments up to 100 MRI) if the environmental permit was obtained in October 2018	for 2018		p. 3 Article 577 of TC 2018
26	PIT		Withheld from income of non-resident individuals, foreigners or stateless persons	October 2018		p. 5,7 Article 655, p. 5 Article 656 TC 2018
26	CIT		Advance payments (monthly)	November 2018		p.2 Article 306 TC 2018
26	CIT		Withheld at the source of payment	October 2018		p.1 Article 311 TC 2018
26	PIT		Withheld at source from income	October 2018		p.3 Article 351, p.2 Article 655, p.2 Article 680 TC 2018
26	CIT		Withheld at source from income of non-residents and prepayments paid in October 2018	October 2018		sub-p. 1, 3 p. 1 Article 647, p.12, p.13, p.14 Article 650 TC 2018
26	VAT		VAT	3 quarter 2018		sub-p.1 Article 425 TC 2018
26	RTE		Payment of RTE	3 quarter 2018		Article 718, 773 of 2018 Tax code
26	PRHC		PRHC, if the payment exceeds 10,000 MRI, Form 560.00	3 quarter 2018		sub-p. 2 p.1 Article 734 TC 2018
26	MET		MET	3 quarter 2018		Article 750, 773 of 2018 Tax code
26	Royalty		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	3 quarter 2018		p. 1 TRF 500.00 Rules Article 722 TC 2018
26	on fulfilment of the tax liability		Current payments against payment of taxes in kind	3 quarter 2018		p.7 Article 772 TC 2018
26	ST		ST	October 2018		p.1 Article 487 TC 2018
26	LT		Current payments of LT	no later than 25 November 2018		p.4 Article 512 TC 2018
26	PT		Current payments of PT	no later than 25 November 2018		p.7 Article 522 TC 2018
26	TGB		TGB	3 quarter 2018		Article 542 TC 2018
26	TGB		Additional payment on TGB	3 quarter 2018		p.1 Article 540 TC 2018
26	FT		FT	3 quarter 2018		p.3 Article 548 TC 2018
26	LULP		Current payments of LULP	No later than 25 November 2018		p.4 Article 564 TC 2018
26	LULP		The sum of the subsurface users’ fee for the actual effective period of the license for exploration of extraction of solid minerals, in case it expires in the 3rd quarter of 2018	no later than 25 November 2018		p.12 Article 564 TC 2018
26	LULP		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 2018	no later than 25 November 2018		p.5 Article 564 of TC 2018
26	LULP		If the temporary paid land use contract expires or is terminated in October 2018	no later than 25 November 2018		p.6 Article 564 TC 2018
26	LRFS		Paid by foreigners, stateless persons and non-resident legal entities which are not doing business in the RoK, if the permit was obtained in October 2018	no later than 25 November 2018		p. 5 Article 596 TC 2018
26	LDE		Current payments of LDE	3 quarter 2018		p. 5 Article 577 of TC 2018
26	LPOA		LPOA	October 2018		p. 2 Article 606 of TC 2018
26	LUWR		Current payments of LUWR	3 quarter 2018		p.3 Article 570 TC 2018
26	SA		SA	October 2018		p. 7 RSA
26	OSMI		OSMI charges on income paid to employees in October 2018	October 2018		sub-p. 1 p. 6 Article 30 of OSMI Law
26	OPC		OPC	October 2018		sub-p. 1, 2, 7 p. 9 RAW
26	OPPC		OPPC	October 2018		p. 50 RAW

DECEMBER
REPORTING
Date	Description	Note	Reporting tax period	Legal justification of the report or payment
14	CDB	D on Commercial Discovery Bonus (Form 510.00), if the payment deadline occurred in October 2018	October 2018	Article 324 of TC 2017
19	Excise	D on Excise and S. for structural units, Forms 400.00, 421.00	October 2018	p. 2, 3 Article 478 TC 2018
20	VAT and Excise	D on indirect taxes on imported goods, Form 320.00	November 2018	p. 2 Article 456, p.4 Article 478 TC 2018
20	VAT and Excise	A. for import of goods and payment of indirect taxes, Form 328.00	November 2018	p. 2 Article 456, p.4 Article 478 TC 2018
20	LULP	S. of current payments of LULP, Form 851.00 (if the agreement for temporary paid land use was concluded or license for exploration and extraction of solid minerals was obtained in November 2018)	November 2018	p. 3 Article 565 of TC 2018
20	LDE	D. on LDE, Form 870.00 (total annual payments up to 100 MRI) if the permit was obtained in November 2018.	November 2018	p. 3 Article 579 of TC 2018
29	CIT	Final deadline to submit an additional statement of CIT, Form 101.02	for 2018	p.7 Article 305 TC 2018
PAYMENTS
5	PIT	On income of individuals engaged in private practice (private notaries, private bailiffs, lawyers, professional mediators) on income received in November 2018	November 2018	p. 3 Article 365 TC 2018
20	Excise	Excise tax, in particular on goods imported from EAEU member states	November 2018	p. 1 Article 475, p. 3 Article 480 TC 2018
20	VAT	VAT in EAEU	November 2018	p.2 Article 456 TC 2018
20	LDE	S. on D on LDE Form 870.00 (for total annual payments up to 100 MRI, if the permit was obtained in November)	November 2018	p. 3 Article 577 of TC 2018
24	PIT	PIT on income of non-resident individuals, foreigners or stateless persons	November 2018	p. 5, 7 Article 655, p. 5 Article 656 TC 2018
25	CIT	Advance payments (monthly)	December 2018	p. 2 Article 306 of TC 2018
25	CIT	Withheld at source from income	November 2018	p.1 Article 311 TC 2018
25	PIT	Withheld at source from income	November 2018	p. 3 Article 351, p. 2 Article 655, p. 2 Article 680 TC 2018
25	ST	on ST	November 2018	p.1 Article 487 TC 2018
25	CIT	Withheld at source from income of non-residents and prepayments paid in November 2018	November 2018	sub-p. 1, 3 p. 1 Article 647, p. 12, p. 13, p. 14 Article 650 TC 2018
25	LRFS	Current payments of LRFS	No later than 25 December 2018	p.4 Article 596 TC 2018
25	LRFS	Paid by foreigners, stateless persons and non-resident legal entities which are not doing business in the RoK, if the permit was obtained in November 2018	No later than 25 December 2018	p.5 Article 596 of TC 2018
25	LLDITC	LLDITC	December 2018	p. 4 Article 602 of TC 2018
25	LUL	Levy for the use of a license to engage in certain types of activities (gaming business, storage and sale of alcoholic products) obtained in 2017	No later than 25 December 2018	p. 1 Article 558 TC 2018
25	LULP	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 November 2018	No later than 25 December 2018	p. 5 Article 564 TC 2018
25	LULP	If the temporary paid land use contract expires or is terminated in November 2018	No later than 25 December 2018	p. 6 Article 564 TC 2018
25	LPOA	LPOA	November 2018	p. 2 Article 606 of TC 2018
25	SA	SA	November 2018	p. 7 RSA
25	OSMI	OSMI charges on income paid to employees in November 2018	November 2018	sub-p. 1 p. 6 Article 30 of OSMI Law
25	OPPC	OPPC	November 2018	p. 50 RAW
25	OPC	OPC	November 2018	sub-p. 1, 2, 7 p. 9 RAW

Notes:

With the enactment from 1 January 2018 of the RoK Code “On Taxes and Other Obligatory Payments to the Budget” #120-VI dated 25 December 2017 the norms which are provided for by Chapter 87 “Alternative Tax on Subsurface Use” of Tax Code become effective.

MARCH 2019
REPORTING
Date	Description	Note	Reporting tax period	Legal justification of the report or payment
31 Day Off	ATSU	For contracts concluded after 1 January 2018	for 2018	Article 771 of TC 2017
APRIL 2019
REPORTING
1	ATSU	For contracts concluded after 1 January 2018	for 2018	Article 771 of TC 2017
PAYMENTS
10	ATSU	For contracts concluded after 1 January 2018	for 2018	Article 770 of TC 2017

According to provisions of paragraph 9 of Article 208 of the TC, in the absence of taxable items, tax reports shall not be submitted on the following payments to the budget.
1.1. Property tax;
1.2. Land tax;
1.3. Tax on transport vehicles;
1.4. Rental tax on export;
1.5. Special payments and taxes of subsurface users;

The obligation to present tax reports on VAT shall apply to persons who are registered as VAT payers.
The obligation to submit the tax reports on Excise covers taxpayers who are registered with the Tax Authorities in accordance with sub-p. 1), 2), 3) and 5) (except for the wholesale trade of tobacco products) of par. 1 of Article 88 of Tax Code, i.e. taxpayers who are engaged in:

1) production of petrol (except for aviation fuel), diesel fuel;
2) whole-sale and (or) retail trade in petrol (except for aviation fuel), diesel fuel;
3) production of ethyl alcohol and (or) alcohol products;
4) production and (or) whole-sale marketing of tobacco items.

According to paragraph 8 of the same Article, supplements to declarations, assessments shall not be presented where information to be presented in them is not available.
According to paragraph 3 of Article 579 of the TC, taxpayers with the total annual amount of payments under 100 MRI shall submit the Declaration Form 870.00 of the Levy for discharges to the environment (LDE) no later than 20th of the reporting tax period.
according to paragraph 3 of Article 579 of TC, in the case of issuing an authorisation document after the date established by paragraph 3 of Article 579 of TC, those payers shall submit declarations not later than the 20th day of the month following a month of receiving the authorisation document
Under the new Tax code, the Auction Levy and the Levy for the use of navigable waterways will be cancelled from 2018, since the government does not provide services and permits in these cases.
Furthermore, according to Article 27 of OSMI Law, starting from 2018 employers’ charges to be paid to the fund shall comprise 1.5% of employees’ income.

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