2019 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 | Notes | Period | Legal justification of the report or payment |
| 14 | CDB | D on CDB Form 510.00, if the payment deadline of commercial discovery bonus occurs in November 2018 (before the 15th day of the month following the month in which the bonus payment deadline occurs) | November 2018 | Article 324 TC-2008, |
| 15 | Excise | D on excise and S for structural units or items related to taxation, Forms 400.00, 421.00 | November 2018 | p. 2, 3 Article 478 TC-2017 |
| 21 | CIT | S of the sum of CIT advance payments for 2019 to be paid for the period before the submission of CIT declaration, Form 101.01 | 2019 | sub-p. 1 p. 6 Article 305 TC-2017 |
| 21 | VAT and Excise | D on indirect taxes on imported goods, Form 320.00 | December 2017 | p. 2 Article 456, p. 4 Article 478 TC-2017 |
| 21 | VAT and Excise | A. for import of goods and payment of indirect taxes, Form 328.00 | December 2018 | p. 2 Article 456, p. 4 Article 478 TC-2017 |
| 21 | LULP | S of current payments of LULP (if the agreement for temporary paid land use was concluded or license for exploration and extraction of solid minerals was obtained in December 2018), Form 851.00 | December 2018 | p. 3 Article 565 TC-2017 |
| 21 | LDE | D on LDE Form 870.00 (for payers with total annual payments up to 100 MRI) for year 2018 if the environmental permit was obtained in December 2018) | December 2018 | p. 3 Article 579 TC-2017 |
| Payments | ||||
| 8 | PIT | PIT on income of persons engaged in private practice (private notaries, private bailiffs, lawyers, professional mediators) received in December 2018 | December 2018 | p. 3 Article 365 TC-2017 |
| 15 | LUF | Levy for forest use, standing timber | 4 quarter 2018 | sub-p. 3 p. 3 Article 588 TC-2017 |
| 21 | VAT | VAT in EAEU | December 2018 | p. 5 Article 456 TC-2017 |
| 21 | Excise | Excise tax, in particular on goods imported from EAEU member states | December 2018 | p. 1 Article 475, p. 3 Article 480 TC-2017 |
| 21 | LDE | LDE, redemption of the standard limit for total annual payments less than 100 MRI, if the permit was obtained in December 2018 | December 2018 | p. 3 Article 577 TC-2017 |
| 21 | LUF | LUF in case of long-term forest use | 4 quarter 2018 | sub-p. 1 p. 3 Article 588 TC-2017 |
| 24 | PIT | PIT on income of non-resident individuals, foreigners or stateless persons | December 2018 | p. 5,7 Article 655, p. 5 Article 656 TC-2017 |
| 25 | CIT | advance payments (monthly) | January 2019 | p. 2 Article 306 TC-2017 |
| 25 | CIT | CIT withheld at source from income paid in December 2018 | December 2018 | p. 1 Article 311 TC-2017 |
| 25 | PIT | PIT at source from income paid in December 2018; | December 2018 | p. 3 Article 351, p. 2 Article 680, Article 689, p.2 Article 705 TC-2017 |
| 25 | PIT | – from income of non-resident individuals from capital gain from sources in the Republic of Kazakhstan | December 2018 | p. 12,13,14 Article 650, p. 2 Article 655 TC-2017 |
| 25 | CIT | Withheld at source from income | December 2018 | sub-p. 1, 3 p.1 Article 647 TC-2017, p. 12,13, 14 Article 650 TC-2017 |
| 25 | ST | ST | December 2018 | p. 1 Article 487 TC-2017 |
| 25 | LULP | 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 December 2018 | December 2018 | p. 5 Article 564 TC-2017 |
| 25 | LULP | – if the temporary paid land use contract expires or is terminated in December 2018 | December 2018 | p. 6 Article 564 TC-2017 |
| 25 | LRFS | LRFS | for 2019 | p. 5 Article 596 TC-2017 |
| 25 | LPOA | LPOA | December 2018 | p. 2 Article 606 TC-2017 |
| 25 | OPC | OPC | December 2018 | sub-p. 1, 2-4, 7, 8 p. 9 RAW, Article 689, p. 2 Article 705 TC-2017 |
| 25 | OPPC | OPPC | December 2018 | p.50 RAW, Article 689, p. 2 Article 705 TC-2017 |
| 25 | SA | SA | December 2018 | p. 7 RSA, Article 689, p. 2 Article 705 TC-2017 |
| 25 | OSMI | OSMI | December 2018 | sub-p. 1 p. 6 Article 30 OSMI Law, Article 689, p. 2 Article 705 TC-2017 |
| FEBRUARY | ||||
| Reporting | ||||
| Date | Description | Notes | Period | Legal justification of the report or payment |
| 14 | Signature bonus, CDB | D on signature bonus, CDB, Form 510.00 | 4 quarter 2018 | Article 324 TC-2008, Article 730 TC-2017 |
| 15 | CIT | S of CIT withheld at source (Form 101.03, 101.04) | 4 quarter 2018 | Article 312 TC-2017, p. 13, 14 Article 650 TC-2017 |
| 15 | PIT and ST | PIT and ST Form 200.00 | 4 quarter 2018 | p. 1 Article 355, p.1 Article 489, p. 12,13,14 Article 650, Article 657, p.2 Article 680 TC-2017 |
| 15 | VAT | D on VAT (Form 300.00) | 4 quarter 2018 | p. 1, 2 Article 424 TC-2017 |
| 15 | Excise | D on Excise and S for structural units, Forms 400.00, 421.00 | December 2018 | p. 2, 3 Article 478 TC-2017 |
| 15 | Royalty, Mining bonus | 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 2018 | Article 722 TC-2017, p. 1 TRF Rules 500.00, |
| 15 | D (S) on fulfillment of the tax liability | D (S) on fulfilment of the tax liability in kind (Form 531.00): subsurface users submit D by Annex 531.01, recipients on behalf of the state submit S of current payments by Annexes 531.02, 531.03 | 4 quarter 2018 | p. 5 Article 772, p.8 Article 773 TC-2017, subp.1 p.6 Article 772, p.8 Article 773 TC-2017 |
| 15 | PRHC | D on payment to recover historic costs for 4 quarter 2018 (Form 560.00), if the sum of the payment to recover historic costs exceeds 10,000 MRI | 4 quarter 2018 | p. 2 Article 735 TC-2017 |
| 15 | RTE | D on RTE, Form 570.00 | 4 quarter 2018 | Article 719 TC-2017 |
| 15 | MET | D on MET Form 590.00 | 4 quarter 2018 | Article 751 TC-2017 |
| 15 | LT and PT | S of current payments (Form 701.01): on tax liabilities assessed as at 1 January 2019, if tax liabilities arise or change from 1 January to 15 February 2019 | for 2019 | p. 1 Article 516, p. 1 Article 525 TC-2017, p.2 Article 516, p.2 Article 525 TC-2017 |
| 15 | TGB, FT | D on TGB, FT (Form 710.00) | 4 quarter 2018 | Article 541, 549 TC-2017 |
| 15 | LUWR | D on LUWR, Form 860.00 | 4 quarter 2018 | p. 2 Article 572 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) for mobile sources of pollution) | 4 quarter 2018 | p. 2 Article 579 TC-2017 |
| 20 | VAT, Excise | D on indirect taxes on imported goods, Form 320.00 | January 2019 | p. 2 Article 456, p. 4 Article 478 TC-2017 |
| 20 | VAT, Excise | A. for import of goods and payment of indirect taxes, Form 328.00 | January 2019 | p. 2 Article 456, p. 4 Article 478 TC-2017 |
| 20 | LULP | S of current payments of the Levy for the use of land plots (Form 851.00): for 2019 on land plots available at the beginning of the reporting tax period, and if the contract for temporary paid land use was concluded or the license for exploration or extraction of solid minerals was obtained during the period from 1 January to 20 February 2019 | for 2019 | p. 2 Article 565 TC-2017 |
| Payments | ||||
| 5 | PIT | PIT on income of persons engaged in private practice (private notaries, private bailiffs, lawyers, professional mediators) received in January 2019; | January 2019 | p. 3 Article 365 TC-2017 |
| 20 | VAT | VAT in EAEU | January 2019 | p. 5 Article 456 TC-2017 |
| 20 | Excise | Excise tax, in particular on goods imported from EAEU member states | January 2019 | p. 1 Article 475, p.3 Article 480 TC-2017 |
| 25 | CIT | advance payments (monthly) | February 2019 | p. 2 Article 306 TC-2017 |
| 25 | CIT | CIT withheld at source from income paid in January 2019 | January 2018 | p. 1 Article 311 TC-2017 |
| 25 | PIT | PIT at source from income paid in January 2018; | January 2019 | p. 3 Article 351, p. 2 Article 680, Article 689, p.2 Article 705 TC-2017 |
| 25 | PIT | – from income of non-resident individuals from capital gain from sources in the Republic of Kazakhstan | January 2019 | p. 12,13,14 Article 650, p. 2 Article 655 TC-2017 |
| 25 | CIT | Withheld at source from income | January 2019 | sub-p. 1, 3 p.1 Article 647 TC-2017, p. 12,13, 14 Article 650 TC-2017 |
| 25 | PIT | PIT on income of non-resident individuals, foreigners or stateless persons | January 2019 | p. 5,7 Article 655, p. 5 Article 656 TC-2017 |
| 25 | VAT | VAT | 4 quarter 2018 | sub-p. 1 Article 425 TC-2017 |
| 25 | RTE | RTE | 4 quarter 2018 | Article 718, p. 6 Article 773 TC-2017 |
| 25 | PRHC | PRHC, if the payment exceeds 10,000 MRI | 4 quarter 2018 | sub-p. 2 p. 1 Article 734 TC-2017 |
| 25 | MET | MET | 4 quarter 2018 | Article 750, p. 6 Article 773 TC-2017 |
| 25 | Royalty, Mining bonus | 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 4 quarter of 2018; | 4 quarter 2018 | Article 722 TC-2017, p. 1 TRF Rules 500.00, |
| 25 | on fulfilment of the tax liability | Current payments against payment of taxes in kind; | 4 quarter 2018 | p. 7 Article 772 TC-2017 |
| 25 | ST | ST | January 2019 | p. 1 Article 487 TC-2017 |
| 25 | LT | current payment due not later than 25 February 2019 | for 2019 | p. 4 Article 512 TC-2017 |
| 25 | PT | current payment due not later than 25 February 2019 | for 2019 | p. 7 Article 522 TC-2017 |
| 25 | TGB | TGB, additional payment of TGB | 4 quarter 2018 | Article 542 TC-2017, p. 1 Article 540 TC-2017 |
| 25 | FT | FT | 4 quarter 2018 | p. 3 Article 548 TC-2017 |
| 25 | LULP | – current payment due not later than 25 February 2019 | for 2019 | p. 4 Article 564 TC-2017 |
| 25 | LULP | – by an individual for land plots which are obtained for paid land use and are not used in entrepreneurial activity in cases when the land plot was held on the right of primary paid land use at the date of commencement of the tax period, or the contract for temporary paid land use was concluded during a period from 1 January to 25 February 2019 inclusive; | for 2019 | p. 5 Article 564 TC-2017 |
| 25 | LULP | – if the temporary paid land use contract expires or is terminated in January 2019; | for 2019 | p. 6 Article 564 TC-2017 |
| 25 | LULP | – annual payment of subsurface users if the license for exploration or extraction of solid minerals is valid as of 1 January 2019 and until the end of 2019, or if the license is obtained before 1 February 2019 inclusive. | for 2019 | p. 9 Article 564 TC-2017 |
| 25 | LULP | – sum of the fee for the actual effective period of the license if it is known on 1 February that it expires in 2019 | for 2019 | p. 10 Article 564 TC-2017 |
| 25 | LULP | – 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 expired in the 4 quarter of 2018 | for 2019 | p. 12 Article 564 TC-2017 |
| 25 | LUWR | LUWR | 4 quarter 2018 | p. 3 Article 570 TC-2017 |
| 25 | LDE | current payment on pollutin objects for payers with annual total payments equal to or exceeding 100 MRI, for mobile pollution sources | 4 quarter 2018 | p. 5 Article 577 TC-2017 |
| 25 | LRFS | LRFS 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 January 2019 | for 2019 | p. 5 Article 596 TC-2017 |
| 25 | LPOA | LPOA | January 2019 | p. 2 Article 606 TC-2017 |
| 25 | OPC | OPC | January 2019 | sub-p. 1, 2-4, 7, 8 p. 9 RAW, Article 689, p. 2 Article 705 TC-2017 |
| 25 | OPPC | OPPC | January 2019 | p.50 RAW, Article 689, p. 2 Article 705 TC-2017 |
| 25 | SA | SA | January 2019 | p. 7 RSA, Article 689, p. 2 Article 705 TC-2017 |
| 25 | OSMI | OSMI | January 2019 | sub-p. 1 p. 6 Article 30 OSMI Law, Article 689, p. 2 Article 705 TC-2017 |
| MARCH | ||||
| Reporting | ||||
| Date | Description | Notes | Period | Legal justification of the report or payment |
| 14 | CDB | D on CDB, Form 510.00, if the CDB payment deadline occurs in January 2018 (before the 15th day of the second month following the month in which the bonus payment deadline occurs) | January 2018 | Article 324 TC-2008, |
| 15 | Excise | D on Excise and S for structural units, Forms 400.00, 421.00 | January 2018 | p. 2, 3 Article 478 TC-2017 |
| 20 | VAT, Excise | D on indirect taxes on imported goods, Form 320.00 | February 2019 | p. 2 Article 456, p. 4 Article 478 TC-2017 |
| 20 | VAT, Excise | A. for import of goods and payment of indirect taxes, Form 328.00 | February 2019 | p. 2 Article 456, p. 4 Article 478 TC-2017 |
| 20 | LULP | S of current payments (if the agreement for temporary paid land use was concluded or license for exploration and extraction of solid minerals was obtained during the period between 20 and 28 February 2019), Form 851.00 | for 2019 | p. 3 Article 565 TC-2017 |
| 20 | LDE | D Form 870.00 (for payers with total annual payments up to 100 MRI) if the environmental permit was issued not later than 20 March 2019) | for the year 2019 | p. 3 Article 579 TC-2017 |
| Payments | ||||
| 5 | PIT | PIT on income of persons engaged in private practice (private notaries, private bailiffs, lawyers, professional mediators) received in February 2019 | February 2019 | p. 3 Article 365 TC-2017 |
| 20 | VAT | VAT in EAEU | February 2019 | p. 5 Article 456 TC-2017 |
| 20 | Excise | Excise tax, in particular on goods imported from EAEU member states | February 2019 | p. 1 Article 475, p. 3 Article 480 TC-2017 |
| 20 | LDE | Redemption of the standard limit for total annual payments up to 100 MRI (if the permit was issued not later than 20th March) | for the year 2019 | p. 3 Article 577 TC-2017 |
| 26 | CIT | advance payments (monthly) | March 2019 | p. 2 Article 306 TC-2017 |
| 26 | CIT | CIT withheld at source from income paid in February 2019 | February 2019 | p. 1 Article 311 TC-2017 |
| 26 | PIT | PIT at source from income paid in February 2019; | February 2019 | p. 3 Article 351, p. 2 Article 680, Article 689, p.2 Article 705 TC-2017 |
| 26 | PIT | from income of non-resident individuals from capital gain from sources in the Republic of Kazakhstan | February 2019 | p. 12,13,14 Article 650, p. 2 Article 655 TC-2017 |
| 26 | CIT | Withheld at source from income | February 2019 | sub-p. 1, 3 p.1 Article 647 TC-2017, p. 12,13, 14 Article 650 TC-2017 |
| 26 | PIT | PIT on income of non-resident individuals, foreigners or stateless persons | February 2019 | p. 5,7 Article 655, p. 5 Article 656 TC-2017 |
| 26 | ST | ST | February 2019 | p. 1 Article 487 TC-2017 |
| 26 | LRFS | current payment due not later than 25 March 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 February 2019 | for the year 2019 | p. 4 Article 596 TC-2017, p. 5 Article 596 TC-2017 |
| 26 | LLDITC | Levy for providing intercity and (or) international telephone communication, as well as cellular communication, current payment due not later than 25 March 2019 | for the year 2019 | p. 4 Article 602 TC-2017 |
| 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 2018 and/or before, due not later than 25 March 2019 | for the year 2019 | p. 1 Article 558 TC-2017 |
| 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 2019, if the temporary paid land use contract expired or was terminated in February 2019 | for the year 2019 | p. 5.6 Article 564 TC-2017 |
| 26 | LPOA | LPOA | February 2019 | p. 2 Article 606 TC-2017 |
| 26 | OPC | OPC | February 2019 | sub-p. 1, 2-4, 7, 8 p. 9 RAW, Article 689, p. 2 Article 705 TC-2017 |
| 26 | OPPC | OPPC | February 2019 | p.50 RAW, Article 689, p. 2 Article 705 TC-2017 |
| 26 | SA | SA | February 2019 | p. 7 RSA, Article 689, p. 2 Article 705 TC-2017 |
| 26 | OSMI | OSMI | February 2019 | sub-p. 1 p. 6 Article 30 OSMI Law, Article 689, p. 2 Article 705 TC-2017 |
| APRIL | ||||
| Reporting | ||||
| Date | Description | Notes | Period | Legal justification of the report or payment |
| 1 | CIT | D forms 100.00, 110.00, 150.00 | for 2018 | p. 1 Article 315, Article 649, p. 12 Article 650, Article 701 TC-2017 |
| 1 | PIT | D Forms 220.00, 230.00, 240.00 | for 2018 | Article 364, p. 12 Article 650, Article 659, 701 TC-2017 |
| 1 | CIT | S of CIT withheld at source from non-resident’s income, Form 101.04 | 4 quarter 2018 | sub-p. 2 Article 648, p.12 Article 650 TC-2017 |
| 1 | TTV, LT, PT | D Form 700.00 | for 2018 | Article 496, p. 3 Article 516, p.3 Article 525, Article 530 TC-2017 |
| 1 | fulfilment of the tax liability | D (S) Form 531.00, recipients on behalf of the State submit the declaration by Annexes 531.02, 531.03 | for 2018 | sub-p. 2 p. 6 Article 772, p. 8 Article 773 TC-2017 |
| 1 | EPT | D Form 540.00 | for 2018 | Article 765 TC-2017 |
| 1 | PRHC | D Form 560.00, if the sum of the payment to recover historic costs is equal to or less than 10,000 MRI | for 2018 | p. 1 Article 735 TC-2017 |
| 1 | ATSU | D Form 600.00 | for 2018 | Article 771 TC-2017 |
| 1 | RLC | Register Form 871.00 | for 2018 | p. 3 Article 207 TC-2017 |
| 15 | CDB | D Form 510.00, if the payment deadline occurs in February 2019 (before the 15th day of the second month following the month in which the bonus payment deadline occurs) | February 2019 | Article 324 TC-2008, |
| 15 | Excise | D and S for structural units or items related to taxation for February 2019 (Forms 400.00, 421.00) | February 2019 | p. 2, 3 Article 478 TC-2017 |
| 22 | CIT | S of the sum of advance payments to be paid for the period after submission of the CIT declaration, for 2-4 quarters of 2019, Form 101.02 (no later than 20th April of 2019 reporting tax period) | for 2-4 quarters of 2019 | sub-p. 2 p. 6 Article 305 TC-2017 |
| 22 | VAT, Excise | D on indirect taxes on imported goods, Form 320.00 | March 2019 | p. 2 Article 456, p. 4 Article 478 TC-2017 |
| 22 | VAT, Excise | A. for import of goods and payment of indirect taxes, Form 328.00 | March 2019 | p. 2 Article 456, p. 4 Article 478 TC-2017 |
| 22 | LULP | S of current payments (if the agreement for temporary paid land use was concluded or license for exploration and extraction of solid minerals was obtained in March 2019), Form 851.00 | for 2019 | p. 3 Article 565 TC-2017 |
| 22 | LDE | D Form 870.00 (for payers with total annual payments up to 100 MRI) if the environmental permit was obtained during the period from 21 to 31 March 2019) | for 2019 | p. 3 Article 579 TC-2017 |
| Payments | ||||
| 5 | PIT | PIT on income of persons engaged in private practice (private notaries, private bailiffs, lawyers, professional mediators) received in March 2019 | March 2019 | p. 3 Article 365 TC-2017 |
| 10 | CIT | CIT, final payment on the declaration | for 2018 | p. 3 Article 306, p. 12 Article 650, p.3 Article 652, p.2 Article 696 TC-2017 |
| 10 | PIT | PIT, final payment on the declaration in respect of income of individuals (residents, non-residents) not levied at the source of payment | for 2018 | p. 8 Article 360, p.1 Article 362, p. 12 Article 650, p. 3,5 Article 658, p.2 Article 696 TC-2017 |
| 10 | CIT | CIT at the source of payment withheld from income of non-resident legal entities in respect of assessed but not paid income amounts when they are referred to deductions in 2018, and when such income is paid upon expiry of 2018; | for 2018 | sub-p. 2 p.1 p.2 Article 647 TC-2017 |
| 10 | fulfilment of the tax liability | Payment by the recipient, on behalf of the Government, of funds received from the sale of minerals transferred by the subsurface user during the year 2018 towards the fulfilment of his tax obligation in kind, according to the declaration; | for 2018 | p. 8 Article 772 TC-2017 |
| 10 | PRHC | PRHC, if the payment is equal to or less than 10,000 MRI | for 2018 | sub-p. 1 p. 1 Article 734 TC-2017 |
| 10 | EPT | EPT | for 2018 | Article 764 TC-2017 |
| 10 | ATSU | ATSU | for 2018 | Article 770 TC-2017 |
| 10 | TTV | TTV on 2018 declaration and liabilities occurred after 1 July 2018 | for 2018 | p.2 Article 494 TC-2017 |
| 10 | LT | final payment on 2018 declaration | for 2018 | p. 8,9 Article 512, p. 4 Article 514 TC |
| 10 | PT | final payment on 2018 declaration | for 2018 | p. 11,12 Article 522, Article 530 TC-2017 |
| 15 | LUF | Levy for forest use, standing timber | 1 quarter 2019 | sub-p. 3 p. 3 Article 588 TC-2017 |
| 22 | VAT | VAT in EAEU | March 2019 | p. 5 Article 456 TC-2017 |
| 22 | Excise | Excise tax, in particular on goods imported from EAEU member states | March 2019 | p. 1 Article 475, p. 3 Article 480 TC-2017 |
| 22 | LDE | LDE: redemption of the standard limit for total annual payments less than 100 MRI (if the permit was obtained from 21 to 31 March 2019) | for 2019 | p. 3 Article 577 TC-2017 |
| 22 | LUF | Levy for the use of forests in case of long-term forest use | 1 quarter 2019 | sub-p. 1 p. 3 Article 588 TC-2017 |
| 24 | PIT | PIT on income of non-resident individuals, foreigners or stateless persons | March 2019 | p. 5,7 Article 655, p. 5 Article 656 TC-2017 |
| 25 | CIT | advance payments (monthly) | April 2019 | p. 2 Article 306 TC-2017 |
| 25 | CIT | CIT withheld at source from income paid in March 2019 | March 2019 | p. 1 Article 311 TC-2017 |
| 25 | PIT | – from income paid in March 2019; | March 2019 | p. 3 Article 351, p. 2 Article 680, Article 689, p.2 Article 705 TC-2017 |
| 25 | PIT | – from income of non-resident individuals from capital gain from sources in the Republic of Kazakhstan | March 2019 | p. 12,13,14 Article 650, p. 2 Article 655 TC-2017 |
| 25 | CIT | Withheld at source from income | March 2019 | sub-p. 1, 3 p.1 Article 647 TC-2017, p. 12,13, 14 Article 650 TC-2017 |
| 25 | ST | ST | March 2019 | p. 1 Article 487 TC-2017 |
| 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 2019 | for 2019 | p. 5 Article 564 TC-2017 |
| 25 | LULP | – if the temporary paid land use contract expires or is terminated in March 2019 | for 2019 | p. 6 Article 564 TC-2017 |
| 25 | LRFS | 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 March 2019 | for 2019 | p. 5 Article 596 TC-2017 |
| 25 | LPOA | LPOA | March 2019 | p. 2 Article 606 TC-2017 |
| 25 | OPC | OPC | March 2019 | sub-p. 1, 2-4, 7, 8 p. 9 Law on Pensions, Article 689, p. 2 Article 705 TC-2017 |
| 25 | OPPC | OPPC | March 2019 | p.50 RAW, Article 689, p. 2 Article 705 TC-2017 |
| 25 | SA | SA | March 2019 | p. 7 RSA, Article 689, p. 2 Article 705 TC-2017 |
| 25 | OSMI | OSMI | March 2019 | sub-p. 1 p. 6 Article 30 OSMI Law, Article 689, p. 2 Article 705 TC-2017 |
| MAY | ||||
| Reporting | ||||
| Date | Description | Notes | Period | Legal justification of the report or payment |
| 14 | Signature bonus, CDB | D on signature bonus, CDB, Form 510.00 | 1 quarter 2019 | Article 324 TC-2008, Article 730 TC-2017 |
| 15 | CIT | S on CIT withheld at source from resident’s income, Form 101.03 | 1 quarter 2019 | Article 312 TC-2017 |
| 15 | CIT | S on CIT withheld at source from non-resident’s income, Form 101.04 | 1 quarter 2019 | sub-p. 1 Article 648, p. 12, 13, 14 Article 650 TC-2017 |
| 15 | PIT, ST | D Form 200.00 | 1 quarter 2019 | p. 1 Article 355, p.1 Article 489, p. 12,13,14 Article 650, Article 657, p.2 Article 680 TC-2017 |
| 15 | VAT | D on VAT (Form 300.00) | 1 quarter 2019 | p. 1, 2 Article 424 TC-2017 |
| 15 | Excise | D on excise and S for structural units or items related to taxation, Forms 400.00, 421.00 | March 2019 | p. 2, 3 Article 478 TC-2017 |
| 15 | Royalty, Mining bonus | D on the 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 2019 | Article 722 TC-2017, p. 1 TRF Rules 500.00, |
| 15 | Fulfilment of the Tax Liability | D (S) on fulfilment of the tax liability in kind (Form 531.00): subsurface users submit D by Annex 531.01, recipients on behalf of the state submit S of current payments by Annexes 531.02, 531.03 | 1 quarter 2019 | p. 5 Article 772, p. 8 Article 773 TC-2017, sub-p. 1 p. 6 Article 772, p. 8 Article 773 TC-2017 |
| 15 | PRHC | D Form 560.00, if the sum of the payment to recover historic costs exceeds 10,000 MRI | 1 quarter 2019 | p. 2 Article 735 TC-2017 |
| 15 | RTE | D Form 570.00 | 1 quarter 2019 | Article 719 TC-2017 |
| 15 | MET | D Form 590.00 | 1 quarter 2019 | Article 751 TC-2017 |
| 15 | LT, PT | S of current payments, Form 701.01 if tax liabilities arise or change from 16 February to 15 May 2019 | for 2019 | p. 2 Article 516, p. 2 Article 525 TC-2017 |
| 15 | TGB, FT | D Form 710.00 | 1 quarter 2019 | Article 541, 549 TC-2017 |
| 15 | LUWR | D Form 860.00 | 1 quarter 2019 | p. 2 Article 572 TC-2017 |
| 15 | LDE | D Form 870.00 (on the volume of discharges for payers with total annual payments equal to or exceeding 100 MRI) for mobile sources of pollution) | 1 quarter 2019 | p. 2 Article 579 TC-2017 |
| 20 | VAT, Excise | D on indirect taxes on imported goods, Form 320.00 | April 2019 | p. 2 Article 456, p. 4 Article 478 TC-2017 |
| 20 | VAT, Excise | A. for import of goods and payment of indirect taxes, Form 328.00 | April 2019 | p. 2 Article 456, p. 4 Article 478 TC-2017 |
| 20 | LULP | S of amounts (if the agreement for temporary paid land use was concluded or license for exploration and extraction of solid minerals was obtained in April 2019), Form 851.00 | for 2019 | p. 3 Article 565 TC-2017 |
| 20 | LDE | D Form 870.00 (for payers with total annual payments up to 100 MRI) if the environmental permit was obtained in April 2019) for year 2019 | for 2019 | p. 3 Article 579 TC-2017 |
| Payments | ||||
| 6 | PIT | PIT on income of persons engaged in private practice (private notaries, private bailiffs, lawyers, professional mediators) received in April 2019 | April 2019 | p. 3 Article 365 TC-2017 |
| 20 | VAT | VAT in EAEU | April 2019 | p. 5 Article 456 TC-2017 |
| 20 | Excise | Excise tax, in particular on goods imported from EAEU member states | April 2019 | p. 1 Article 475, p. 3 Article 480 TC-2017 |
| 20 | 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 2019 | for 2019 | p. 3 Article 577 TC-2017 |
| 24 | PIT | PIT on income of non-resident individuals, foreigners or stateless persons | April 2019 | p. 5,7 Article 655, p. 5 Article 656 TC-2017 |
| 27 | CIT | advance payments | May 2019 | p. 2 Article 306 TC-2017 |
| 27 | CIT | CIT withheld at source from income paid in April 2019 | April 2019 | p. 1 Article 311 TC-2017 |
| 27 | PIT | – from income paid in April 2019; | April 2019 | p. 3 Article 351, p. 2 Article 680, Article 689, p.2 Article 705 TC-2017 |
| 27 | PIT | – from income of non-resident individuals from capital gain from sources in the Republic of Kazakhstan | April 2019 | p. 12,13,14 Article 650, p. 2 Article 655 TC-2017 |
| 27 | CIT | 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 | April 2019 | sub-p. 1, 3 p.1 Article 647 TC-2017, p. 12,13, 14 Article 650 TC-2017 |
| 27 | VAT | VAT | 1 quarter 2019 | sub-p. 1 Article 425 TC-2017 |
| 27 | RTE | RTE | 1 quarter 2019 | Article 718, p. 6 Article 773 TC-2017 |
| 27 | PRHC | Levy to recover historic costs if the sum of payment exceeds 10 000 MRI | 1 quarter 2019 | sub-p. 2 p. 1 Article 734 TC-2017 |
| 27 | MET | Minerals Extraction Tax for 1 quarter of 2019 | 1 quarter 2019 | Article 750, p. 6 Article 773 TC-2017 |
| 27 | 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 | 1 quarter 2019 | Article 722 TC-2017, p. 1 TRF Rules 500.00, |
| 27 | fulfilment of the tax liability | Current payments against payment of taxes in kind | 1 quarter 2019 | p. 7 Article 772 TC-2017 |
| 27 | ST | ST | April 2019 | p. 1 Article 487 TC-2017 |
| 27 | LT | current payment due not later than 25 May 2019 | for 2019 | p. 4 Article 512 TC-2017 |
| 27 | PT | current payment due not later than 25 May 2019 | for 2019 | p. 7 Article 522 TC-2017 |
| 27 | TGB | Tax on gaming business and the Additional payment | 1 quarter 2019 | Article 542 TC-2017, p. 1 Article 540 TC-2017 |
| 27 | FT | FT | 1 quarter 2019 | p. 3 Article 548 TC-2017 |
| 27 | LULP | – current payment due not later than 25 May 2019 | for 2019 | p. 4 Article 564 TC-2017 |
| 27 | 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 2019 | for 2019 | p. 5 Article 564 TC-2017 |
| 27 | LULP | – if the temporary paid land use contract expires or is terminated in April 2019 | for 2019 | p. 6 Article 564 TC-2017 |
| 27 | 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 2019 and after the 1st of February | for 2019 | p. 12 Article 564 TC-2017 |
| 27 | LUWR | current payment | 1 quarter 2019 | p. 3 Article 570 TC-2017 |
| 27 | LDE | current payment on pollutin objects for payers with annual total payments equal to or exceeding 100 MRI, for mobile pollution sources | 1 quarter 2019 | p. 5 Article 577 TC-2017 |
| 27 | LRFS | Levy paid by foreigners, stateless persons and non-resident legal entities that do not carry out any activities in the RoK and not registered as taxpayers of the RoK, if a permission was obtained in April 2019 | for 2019 | p. 5 Article 596 TC-2017 |
| 27 | LPOA | Levy for the placement of outdoor (visual) advertising for April 2019; | April 2019 | p. 2 Article 606 TC-2017 |
| 27 | OPC | OPC | April 2019 | sub-p. 1, 2-4, 7, 8 p. 9 Law on Pensions, Article 689, p. 2 Article 705 TC-2017 |
| 27 | OPPC | OPPC | April 2019 | p.50 RAW, Article 689, p. 2 Article 705 TC-2017 |
| 27 | SA | SA | April 2019 | p. 7 RSA, Article 689, p. 2 Article 705 TC-2017 |
| 27 | OSMI | OSMI | April 2019 | sub-p. 1 p. 6 Article 30 OSMI Law, Article 689, p. 2 Article 705 TC-2017 |
| JUNE | ||||
| Reporting | ||||
| Date | Description | Notes | Period | Legal justification of the report or payment |
| 17 | Excise | D on excise and S for structural units or items related to taxation, Forms 400.00, 421.00 | April 2019 | p. 2, 3 Article 478 TC-2017 |
| 20 | VAT, Excise | D on indirect taxes on imported goods, Form 320.00 | May 2019 | p. 2 Article 456, p. 4 Article 478 TC-2017 |
| 20 | VAT, Excise | A. for import of goods and payment of indirect taxes, Form 328.00 | May 2019 | p. 2 Article 456, p. 4 Article 478 TC-2017 |
| 20 | LULP | S of current payments (if the agreement for temporary paid land use was concluded or license for exploration and extraction of solid minerals was obtained in May 2019), Form 851.00 | for 2019 | p. 3 Article 565 TC-2017 |
| 20 | LDE | D Form 870.00 (for payers with total annual payments up to 100 MRI) if the environmental permit was obtained in May 2019) | for 2019 | p. 3 Article 579 TC-2017 |
| Payments | ||||
| 5 | PIT | PIT on income of persons engaged in private practice (private notaries, private bailiffs, lawyers, professional mediators) received in May 2019 | May 2019 | p. 3 Article 365 TC-2017 |
| 20 | VAT | VAT in EAEU | May 2019 | p. 5 Article 456 TC-2017 |
| 20 | Excise | Excise tax, in particular on goods imported from EAEU member states | May 2019 | p. 1 Article 475, p. 3 Article 480 TC-2017 |
| 20 | LDE | Redemption of the standard limit for total annual payments less than 100 MRI, if the permit was obtained in May 2019 | for 2019 | p. 3 Article 577 TC-2017 |
| 24 | PIT | PIT on income of non-resident individuals, foreigners or stateless persons | May 2019 | p. 5,7 Article 655, p. 5 Article 656 TC-2017 |
| 25 | CIT | advance payments | June 2019 | p. 2 Article 306 TC-2017 |
| 25 | CIT | CIT withheld at source from income paid in May 2019 | May 2019 | p. 1 Article 311 TC-2017 |
| 25 | PIT | PIT withheld at source from income paid in May 2019; | May 2019 | p. 3 Article 351, p. 2 Article 680, Article 689, p.2 Article 705 TC-2017 |
| 25 | PIT | PIT withheld at source of payment from income of non-resident individuals from capital gain from sources in the Republic of Kazakhstan | May 2019 | p. 12,13,14 Article 650, p. 2 Article 655 TC-2017 |
| 25 | CIT | 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; | May 2019 | sub-p. 1, 3 p.1 Article 647 TC-2017, p. 12,13, 14 Article 650 TC-2017 |
| 25 | ST | ST | May 2019 | p. 1 Article 487 TC-2017 |
| 25 | LRFS | 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 | for 2019 | p. 4.5 Article 596 TC-2017 |
| 25 | LLDITC | Levy for providing intercity and (or) international telephone communication, as well as cellular communication, current payment due not later than 25 June 2019; | for 2019 | p. 4 Article 602 TC-2017 |
| 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 2018 and/or earlier, due not later than 25 June 2019 | for 2019 | p. 1 Article 558 TC-2017 |
| 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 2019 | for 2019 | p. 5 Article 564 TC-2017 |
| 25 | LULP | – if the temporary paid land use contract expires or is terminated in May 2019 | for 2019 | p. 6 Article 564 TC-2017 |
| 25 | LPOA | LPOA | May 2019 | p. 2 Article 606 TC-2017 |
| 25 | OPC | OPC | May 2019 | sub-p. 1, 2-4, 7, 8 p. 9 Law on Pensions, Article 689, p. 2 Article 705 TC-2017 |
| 25 | OPPC | OPPC | May 2019 | p.50 RAW, Article 689, p. 2 Article 705 TC-2017 |
| 25 | SA | SA | May 2019 | p. 7 RSA, Article 689, p. 2 Article 705 TC-2017 |
| 25 | OSMI | OSMI | May 2019 | sub-p. 1 p. 6 Article 30 OSMI Law, Article 689, p. 2 Article 705 TC-2017 |
| JULY | ||||
| Reporting | ||||
| Date | Description | Notes | Period | Legal justification of the report or payment |
| 5 | TTV | S of current payments Form 701.00 | for 2019 | p.1 Article 496 TC-2017 |
| 15 | Excise | D on excise and S for structural units or items related to taxation, Forms 400.00, 421.00 | May 2019 | p. 2, 3 Article 478 TC-2017 |
| 22 | VAT, Excise | D on indirect taxes on imported goods, Form 320.00 | June 2019 | p. 2 Article 456, p. 4 Article 478 TC-2017 |
| 22 | VAT, Excise | A. for import of goods and payment of indirect taxes, Form 328.00 | June 2019 | p. 2 Article 456, p. 4 Article 478 TC-2017 |
| 22 | LULP | S of current payments (if the agreement for temporary paid land use was concluded or license for exploration and extraction of solid minerals was obtained in June 2019), Form 851.00 | for 2019 | p. 3 Article 565 TC-2017 |
| 22 | LDE | D on the Levy for discharges to environment, Form 870.00 (for payers with total annual payments up to 100 MRI) if the environmental permit was obtained in June 2019) for year 2019 | for 2019 | p. 3 Article 579 TC-2017 |
| Payments | ||||
| 5 | PIT | PIT on income of persons engaged in private practice (private notaries, private bailiffs, lawyers, professional mediators) received in June 2019 | June 2019 | p. 3 Article 365 TC-2017 |
| 5 | TTV | current payment | for the year 2019 | p. 1 Article 494 TC-2017 |
| 15 | LUF | Levy for forest use, standing timber | 2 quarter 2019 | sub-p. 3 p. 3 Article 588 TC-2017 |
| 22 | VAT | VAT in EAEU | June 2019 | p. 5 Article 456 TC-2017 |
| 22 | Excise | Excise tax, in particular on goods imported from EAEU member states | June 2019 | p. 1 Article 475, p. 3 Article 480 TC-2017 |
| 22 | LDE | redemption of the standard limit for total annual payments less than 100 MRI, if the permit was issued in June 2019 | for the year 2019 | p. 3 Article 577 TC-2017 |
| 22 | LUF | Levy for the use of forests in case of long-term forest use | 2 quarter 2019 | sub-p. 1 p. 3 Article 588 TC-2017 |
| 24 | PIT | PIT on income of non-resident individuals, foreigners or stateless persons | June 2019 | p. 5,7 Article 655, p. 5 Article 656 TC-2017 |
| 25 | CIT | advance payments | July 2019 | p. 2 Article 306 TC-2017 |
| 25 | CIT | CIT withheld at source from income paid in June 2019 | June 2019 | p. 1 Article 311 TC-2017 |
| 25 | PIT | PIT withheld at source from income paid in June 2019 | June 2019 | p. 3 Article 351, p. 2 Article 680, Article 689, p.2 Article 705 TC-2017 |
| 25 | PIT | PIT withheld at source of payment from income of non-resident individuals from capital gain from sources in the Republic of Kazakhstan | June 2019 | p. 12,13,14 Article 650, p. 2 Article 655 TC-2017 |
| 25 | CIT | CIT withheld at the source of payment on income of non-resident legal entities accrued in June 2019, (paid and within amounts of advances paid), non-residents’ income from sources in the Republic of Kazakhstan from capital gains; | June 2019 | sub-p. 1, 3 p.1 Article 647 TC-2017, p. 12,13, 14 Article 650 TC-2017 |
| 25 | ST | ST | June 2019 | p. 1 Article 487 TC-2017 |
| 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 2019 | for the year 2019 | p. 5 Article 564 TC-2017 |
| 25 | LULP | – if the temporary paid land use contract expires or is terminated in June 2019 | for the year 2019 | p. 6 Article 564 TC-2017 |
| 25 | LRFS | 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 June 2019 | for the year 2019 | p. 5 Article 596 TC-2017 |
| 25 | LPOA | LPOA | June 2019 | p. 2 Article 606 TC-2017 |
| 25 | OPC | OPC | June 2019 | sub-p. 1, 2-4, 7, 8 p. 9 Law on Pensions, Article 689, p. 2 Article 705 TC-2017 |
| 25 | OPPC | OPPC | June 2019 | p.50 RAW, Article 689, p. 2 Article 705 TC-2017 |
| 25 | SA | SA | June 2019 | p. 7 RSA, Article 689, p. 2 Article 705 TC-2017 |
| 25 | OSMI | OSMI | June 2019 | sub-p. 1 p. 6 Article 30 OSMI Law, Article 689, p. 2 Article 705 TC-2017 |
| AUGUST | ||||
| Reporting | ||||
| Date | Description | Notes | Period | Legal justification of the report or payment |
| 14 | Subscription bonus | D Form 510.00 | 2 quarter 2019 | Article 730 TC-2017 |
| 15 | CIT | S on CIT withheld at source from resident’s income, Form 101.03 | 2 quarter 2019 | Article 312 TC-2017 |
| 15 | CIT | S on CIT withheld at source from non-resident’s income, Form 101.04 | 2 quarter 2019 | sub-p. 1 Article 648, p. 12, 13, 14 Article 650 TC-2017 |
| 15 | VAT | D Form 300.00 | 2 quarter 2019 | p. 1, 2 Article 424 TC-2017 |
| 15 | Excise | D on excise and S for structural units or items related to taxation, Forms 400.00, 421.00 | June 2019 | p. 2, 3 Article 478 TC-2017 |
| 15 | Royalty, Mining bonus | D on the 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 2019 | Article 722 TC-2017, p. 1 TRF Rules 500.00, |
| 15 | fulfilment of the tax liability | D (S) on fulfilment of the tax liability in kind (Form 531.00): subsurface users submit D by Annex 531.01, recipients on behalf of the state submit S of current payments by Annexes 531.02, 531.03 | 2 quarter 2019 | p. 5 Article 772, p. 8 Article 773 TC-2017, sub-p. 1 p. 6 Article 772, p. 8 Article 773 TC-2017 |
| 15 | PRHC | D Form 560.00, if the sum of the payment to recover historic costs exceeds 10,000 MRI | 2 quarter 2019 | p. 2 Article 735 TC-2017 |
| 15 | RTE | D Form 570.00 | 2 quarter 2019 | Article 719 TC-2017 |
| 15 | MET | D Form 590.00 | 2 quarter 2019 | Article 751 TC-2017 |
| 15 | LT, PT | S of current payments, Form 701.01 if tax liabilities arise or change from 16 May to 15 August 2019 | for 2019 | p. 2 Article 516, p. 2 Article 525 TC-2017 |
| 15 | TGB, FT | D Form 710.00 | 2 quarter 2019 | Article 541, 549 TC-2017 |
| 15 | LUWR | D Form 860.00 | 2 quarter 2019 | p. 2 Article 572 TC-2017 |
| 15 | LDE | D Form 870.00 (on pollution objects for payers with total annual payments equal to or exceeding 100 MRI) for mobile sources of pollution) | 2 quarter 2019 | p. 2 Article 579 TC-2017 |
| 20 | VAT, Excise | D on indirect taxes on imported goods, Form 320.00 | July 2019 | p. 2 Article 456, p. 4 Article 478 TC-2017 |
| 20 | VAT, Excise | A. for import of goods and payment of indirect taxes, Form 328.00 | July 2019 | p. 2 Article 456, p. 4 Article 478 TC-2017 |
| 20 | LULP | S of current payments (if the agreement for temporary paid land use was concluded or license for exploration and extraction of solid minerals was obtained in July 2019), Form 851.00 | for 2019 | p. 3 Article 565 TC-2017 |
| 20 | LDE | D Form 870.00 (for payers with total annual payments up to 100 MRI) if the environmental permit was obtained in July 2019) | for 2019 | p. 3 Article 579 TC-2017 |
| Payments | ||||
| 5 | PIT | PIT on income of persons engaged in private practice (private notaries, private bailiffs, lawyers, professional mediators) received in July 2019 | July 2019 | p. 3 Article 365 TC-2017 |
| 20 | VAT | VAT in EAEU | July 2019 | p. 5 Article 456 TC-2017 |
| 20 | Excise | Excise tax, in particular on goods imported from EAEU member states | July 2019 | p. 1 Article 475, p. 3 Article 480 TC-2017 |
| 20 | LDE | redemption of the standard limit for total annual payments less than 100 MRI, if the permit was issued in July 2019 | for 2019 | p. 3 Article 577 TC-2017 |
| 26 | CIT | advance payments | August 2019 | p. 2 Article 306 TC-2017 |
| 26 | CIT | CIT withheld at source from income paid in July 2019 | July 2019 | p. 1 Article 311 TC-2017 |
| 26 | PIT | PIT withheld at source from income paid in July 2019; | July 2019 | p. 3 Article 351, p. 2 Article 680, Article 689, p.2 Article 705 TC-2017 |
| 26 | PIT | PIT withheld at source of payment from income of non-resident individuals from capital gain from sources in the Republic of Kazakhstan | July 2019 | p. 12,13,14 Article 650, p. 2 Article 655 TC-2017 |
| 26 | CIT | CIT withheld at the source of payment on income of non-resident legal entities accrued in July 2019, (paid and within amounts of advances paid), non-residents’ income from sources in the Republic of Kazakhstan from capital gains | July 2019 | sub-p. 1, 3 p.1 Article 647 TC-2017, p. 12,13, 14 Article 650 TC-2017 |
| 26 | PIT | PIT on income of non-resident individuals, foreigners or stateless persons | July 2019 | p. 5,7 Article 655, p. 5 Article 656 TC-2017 |
| 26 | VAT | VAT | 2 quarter 2019 | sub-p. 1 Article 425 TC-2017 |
| 26 | RTE | RTE | 2 quarter 2019 | Article 718, p. 6 Article 773 TC-2017 |
| 26 | PRHC | if the payment exceeds 10,000 MRI | 2 quarter 2019 | sub-p. 2 p. 1 Article 734 TC-2017 |
| 26 | MET | MET | 2 quarter 2019 | Article 750, p. 6 Article 773 TC-2017 |
| 26 | 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 | 2 quarter 2019 | Article 722 TC-2017, p. 1 TRF Rules 500.00, |
| 26 | fulfilment of the tax liability | Current payments against payment of taxes in kind | 2 quarter 2019 | p. 7 Article 772 TC-2017 |
| 26 | ST | ST | July 2019 | p. 1 Article 487 TC-2017 |
| 26 | LT | current payment due not later than 25 August 2019 | for 2019 | p. 4 Article 512 TC-2017 |
| 26 | PT | current payment due not later than 25 August 2019 | for 2019 | p. 7 Article 522 TC-2017 |
| 26 | TGB | Tax, Additional payment | 2 quarter 2019 | Article 542 TC-2017, p. 1 Article 540 TC-2017 |
| 26 | FT | FT | 2 quarter 2019 | p. 3 Article 548 TC-2017 |
| 26 | LULP | – current payment due not later than 25 August 2019 | for 2019 | p. 4 Article 564 TC-2017 |
| 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 July 2019 | for 2019 | p. 5 Article 564 TC-2017 |
| 26 | LULP | – if the temporary paid land use contract expires or is terminated in July 2019; | for 2019 | p. 6 Article 564 TC-2017 |
| 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 2nd quarter of 2019 | for 2019 | p. 12 Article 564 TC-2017 |
| 26 | LUWR | current payment | 2 quarter 2019 | p. 3 Article 570 TC-2017 |
| 26 | LDE | current payment on pollutin objects for payers with annual total payments equal to or exceeding 100 MRI, for mobile pollution sources | 2 quarter 2019 | p. 5 Article 577 TC-2017 |
| 26 | LRFS | Levy paid by foreigners, stateless persons and non-resident legal entities that do not carry out any activities in the RoK and not registered as taxpayers of the RoK, if a permission was obtained in July 2019 | for 2019 | p. 5 Article 596 TC-2017 |
| 26 | LPOA | LPOA | July 2019 | p. 2 Article 606 TC-2017 |
| 26 | OPC | OPC | July 2019 | sub-p. 1, 2-4, 7, 8 p. 9 Law on Pensions, Article 689, p. 2 Article 705 TC-2017 |
| 26 | OPPC | OPPC | July 2019 | p.50 RAW, Article 689, p. 2 Article 705 TC-2017 |
| 26 | SA | SA | July 2019 | p. 7 RSA, Article 689, p. 2 Article 705 TC-2017 |
| 26 | OSMI | OSMI | July 2019 | sub-p. 1 p. 6 Article 30 OSMI Law, Article 689, p. 2 Article 705 TC-2017 |
| SEPTEMBER | ||||
| Reporting | ||||
| Date | Description | Notes | Period | Legal justification of the report or payment |
| 16 | Excise | D and S for structural units or items related to taxation (Forms 400.00, 421.00) | July 2019 | p. 2, 3 Article 478 TC-2017 |
| 20 | VAT, Excise | D on indirect taxes on imported goods, Form 320.00 | August 2019 | p. 2 Article 456, p. 4 Article 478 TC-2017 |
| 20 | VAT, Excise | A. for import of goods and payment of indirect taxes, Form 328.00 | August 2019 | p. 2 Article 456, p. 4 Article 478 TC-2017 |
| 20 | LULP | S of current payments (if the agreement for temporary paid land use was concluded or license for exploration and extraction of solid minerals was obtained in August 2019), Form 851.00 | for 2019 | p. 3 Article 565 TC-2017 |
| 20 | LDE | D on the Levy for discharges to environment, Form 870.00 (for payers with total annual payments up to 100 MRI) if the environmental permit was obtained in August 2019) | for the year 2019 | p. 3 Article 579 TC-2017 |
| Payments | ||||
| 5 | PIT | PIT on income of persons engaged in private practice (private notaries, private bailiffs, lawyers, professional mediators) received in August 2019 | August 2019 | p. 3 Article 365 TC-2017 |
| 20 | VAT | VAT in EAEU | August 2019 | p. 5 Article 456 TC-2017 |
| 20 | Excise | Excise tax, in particular on goods imported from EAEU member states | August 2019 | p. 1 Article 475, p. 3 Article 480 TC-2017 |
| 20 | LDE | redemption of the standard limit for total annual payments less than 100 MRI, if the permit was issued in August 2019 | for the year 2019 | p. 3 Article 577 TC-2017 |
| 24 | PIT | PIT on income of non-resident individuals, foreigners or stateless persons | August 2019 | p. 5,7 Article 655, p. 5 Article 656 TC-2017 |
| 25 | CIT | advance payments | September 2019 | p. 2 Article 306 TC-2017 |
| 25 | CIT | CIT withheld at source from income paid in August 2019 | August 2019 | p. 1 Article 311 TC-2017 |
| 25 | PIT | PIT withheld at source from income paid in August 2019; | August 2019 | p. 3 Article 351, p. 2 Article 680, Article 689, p.2 Article 705 TC-2017 |
| 25 | PIT | PIT withheld at source of payment from income of non-resident individuals from capital gain from sources in the Republic of Kazakhstan | August 2019 | p. 12,13,14 Article 650, p. 2 Article 655 TC-2017 |
| 25 | CIT | 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 | August 2019 | sub-p. 1, 3 p.1 Article 647 TC-2017, p. 12,13, 14 Article 650 TC-2017 |
| 25 | ST | ST | August 2019 | p. 1 Article 487 TC-2017 |
| 25 | LRFS | current payment due not later than 25 September 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 August 2019 | for 2019 | p. 4.5 Article 596 TC-2017 |
| 25 | LLDITC | current payment due not later than 25 September 2019 | for 2019 | p. 4 Article 602 TC-2017 |
| 25 | LUL | LUL 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 | for 2019 | p. 1 Article 558 TC-2017 |
| 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 2019 | for 2019 | p. 5 Article 564 TC-2017 |
| 25 | LULP | – if the temporary paid land use contract expires or is terminated in August 2019 | for 2019 | p. 6 Article 564 TC-2017 |
| 25 | LPOA | LPOA | August 2019 | p. 2 Article 606 TC-2017 |
| 25 | OPC | OPC | August 2019 | sub-p. 1, 2-4, 7, 8 p. 9 Law on Pensions, Article 689, p. 2 Article 705 TC-2017 |
| 25 | OPPC | OPPC | August 2019 | p.50 RAW, Article 689, p. 2 Article 705 TC-2017 |
| 25 | SA | SA | August 2019 | p. 7 RSA, Article 689, p. 2 Article 705 TC-2017 |
| 25 | OSMI | OSMI | August 2019 | sub-p. 1 p. 6 Article 30 OSMI Law, Article 689, p. 2 Article 705 TC-2017 |
| OCTOBER | ||||
| Reporting | ||||
| Date | Description | Notes | Period | Legal justification of the report or payment |
| 15 | Excise | D on Excise and S for structural units or items related to taxation for August 2019 (Forms 400.00, 421.00) | August 2019 | p. 2, 3 Article 478 TC-2017 |
| 21 | VAT, Excise | D on indirect taxes on imported goods, Form 320.00 | September 2019 | p. 2 Article 456, p. 4 Article 478 TC-2017 |
| 21 | VAT, Excise | A. for import of goods and payment of indirect taxes, Form 328.00 | September 2019 | p. 2 Article 456, p. 4 Article 478 TC-2017 |
| 21 | LULP | S of current payments (if the agreement for temporary paid land use was concluded or license for exploration and extraction of solid minerals was obtained in September 2019), Form 851.00 | for the year 2019 | p. 3 Article 565 TC-2017 |
| 21 | LDE | D on the Levy for discharges to environment, Form 870.00 (for payers with total annual payments up to 100 MRI) if the environmental permit was obtained in September 2019) | for the year 2019 | p. 3 Article 579 TC-2017 |
| Payments | ||||
| 7 | PIT | PIT on income of persons engaged in private practice (private notaries, private bailiffs, lawyers, professional mediators) received in September 2019 | September 2019 | p. 3 Article 365 TC-2017 |
| 15 | LUF | LUF on standing timber for 3 quarter of 2019 | 3 quarter 2019 | sub-p. 3 p. 3 Article 588 TC-2017 |
| 21 | VAT | VAT in EAEU | September 2019 | p. 5 Article 456 TC-2017 |
| 21 | Excise | Excise tax, in particular on goods imported from EAEU member states | September 2019 | p. 1 Article 475, p. 3 Article 480 TC-2017 |
| 21 | LDE | redemption of the standard limit for total annual payments less than 100 MRI, if the permit was issued in September 2019 | for the year 2019 | p. 3 Article 577 TC-2017 |
| 21 | LUF | LUF in case of long-term forest use for 3 quarter of 2019 | 3 quarter 2019 | sub-p. 1 p. 3 Article 588 TC-2017 |
| 24 | PIT | PIT on income of non-resident individuals, foreigners or stateless persons | September 2019 | p. 5,7 Article 655, p. 5 Article 656 TC-2017 |
| 25 | CIT | advance payments | October 2019 | p. 2 Article 306 TC-2017 |
| 25 | CIT | CIT withheld at source from income paid in September 2019 | September 2019 | p. 1 Article 311 TC-2017 |
| 25 | PIT | PIT withheld at source from income paid in September 2019; | September 2019 | p. 3 Article 351, p. 2 Article 680, Article 689, p.2 Article 705 TC-2017 |
| 25 | PIT | PIT withheld at source of payment from income of non-resident individuals from capital gain from sources in the Republic of Kazakhstan | September 2019 | p. 12,13,14 Article 650, p. 2 Article 655 TC-2017 |
| 25 | CIT | CIT withheld at the source of payment on income of non-resident legal entities accrued in September 2019, (paid and within amounts of advances paid), non-residents’ income from sources in the Republic of Kazakhstan from capital gains | September 2019 | sub-p. 1, 3 p.1 Article 647 TC-2017, p. 12,13, 14 Article 650 TC-2017 |
| 25 | ST | ST | September 2019 | p. 1 Article 487 TC-2017 |
| 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 September 2019 | for the year 2019 | p. 5 Article 564 TC-2017 |
| 25 | LULP | – if the temporary paid land use contract expires or is terminated in September 2019 | for the year 2019 | p. 6 Article 564 TC-2017 |
| 25 | LRFS | Levy paid by foreigners, stateless persons and non-resident legal entities that do not carry out any activities in the RoK and not registered as taxpayers of the RoK, if a permission was obtained in September 2019 | for the year 2019 | p. 5 Article 596 TC-2017 |
| 25 | LPOA | LPOA | September 2019 | p. 2 Article 606 TC-2017 |
| 25 | OPC | OPC | September 2019 | sub-p. 1, 2-4, 7, 8 p. 9 Law on Pensions, Article 689, p. 2 Article 705 TC-2017 |
| 25 | OPPC | OPPC | September 2019 | p.50 RAW, Article 689, p. 2 Article 705 TC-2017 |
| 25 | SA | SA | September 2019 | p. 7 RSA, Article 689, p. 2 Article 705 TC-2017 |
| 25 | OSMI | OSMI | September 2019 | sub-p. 1 p. 6 Article 30 OSMI Law, Article 689, p. 2 Article 705 TC-2017 |
| NOVEMBER | ||||
| Reporting | ||||
| Date | Description | Notes | Period | Legal justification of the report or payment |
| 14 | Subscription bonus | D Form 510.00 | 3 quarter 2019 | Article 730 TC-2017 |
| 15 | CIT | S on CIT withheld at source from resident’s income, Form 101.03 | 3 quarter 2019 | Article 312 TC-2017 |
| 15 | CIT | S on CIT withheld at source from non-resident’s income, Form 101.04 | 3 quarter 2019 | sub-p. 1 Article 648, p. 12, 13, 14 Article 650 TC-2017 |
| 15 | PIT, ST | D Form 200.00 | 3 quarter 2019 | p. 1 Article 355, p.1 Article 489, p. 12,13,14 Article 650, Article 657, p.2 Article 680 TC-2017 |
| 15 | VAT | D Form 300.00 | 3 quarter 2019 | p. 1, 2 Article 424 TC-2017 |
| 15 | Excise | D on excise and S for structural units or items related to taxation, Forms 400.00, 421.00 | September 2019 | p. 2, 3 Article 478 TC-2017 |
| 15 | Royalty, Mining bonus | 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 2019 | Article 722 TC-2017, p. 1 TRF Rules 500.00, |
| 15 | fulfilment of the tax liability | D (S) on fulfilment of the tax liability in kind (Form 531.00): subsurface users submit D by Annex 531.01, recipients on behalf of the state submit S of current payments by Annexes 531.02, 531.03 | 3 quarter 2019 | p. 5 Article 772, p. 8 Article 773 TC-2017, sub-p. 1 p. 6 Article 772, p. 8 Article 773 TC-2017 |
| 15 | PRHC | D Form 560.00, if the sum of the payment to recover historic costs exceeds 10,000 MRI | 3 quarter 2019 | p. 2 Article 735 TC-2017 |
| 15 | RTE | D Form 570.00 | 3 quarter 2019 | Article 719 TC-2017 |
| 15 | MET | D Form 590.00 | 3 quarter 2019 | Article 751 TC-2017 |
| 15 | LT, PT | S of current payments, Form 701.01 if tax liabilities arise or change from 16 August to 15 November 2019 | for 2019 | p. 2 Article 516, p. 2 Article 525 TC-2017 |
| 15 | TGB, FT | D Form 710.00 | 3 quarter 2019 | Article 541, 549 TC-2017 |
| 15 | LUWR | D Form 860.00 | 3 quarter 2019 | p. 2 Article 572 TC-2017 |
| 15 | LDE | D Form 870.00 (on pollution objects for payers with total annual payments equal to or exceeding 100 MRI) for mobile sources of pollution) | 3 quarter 2019 | p. 2 Article 579 TC-2017 |
| 20 | VAT, Excise | D on indirect taxes on imported goods, Form 320.00 | October 2019 | p. 2 Article 456, p. 4 Article 478 TC-2017 |
| 20 | VAT, Excise | A. for import of goods and payment of indirect taxes, Form 328.00 | October 2019 | p. 2 Article 456, p. 4 Article 478 TC-2017 |
| 20 | LULP | S of current payments (if the agreement for temporary paid land use was concluded or license for exploration and extraction of solid minerals was obtained in October 2019), Form 851.00 | for 2019 | p. 3 Article 565 TC-2017 |
| 20 | LDE | D Form 870.00 (for payers with total annual payments up to 100 MRI for year 2019, if the environmental permit was obtained in October 2019) | for 2019 | p. 3 Article 579 TC-2017 |
| Payments | ||||
| 5 | PIT | PIT on income of persons engaged in private practice (private notaries, private bailiffs, lawyers, professional mediators) received in October 2019 | October 2019 | p. 3 Article 365 TC-2017 |
| 20 | VAT | VAT in EAEU | October 2019 | p. 5 Article 456 TC-2017 |
| 20 | Excise | Excise tax, in particular on goods imported from EAEU member states | October 2019 | p. 1 Article 475, p. 3 Article 480 TC-2017 |
| 20 | LDE | redemption of the standard limit for total annual payments less than 100 MRI, if the permit was issued in October 2019 | for 2019 | p. 3 Article 577 TC-2017 |
| 25 | CIT | advance payments | November 2019 | p. 2 Article 306 TC-2017 |
| 25 | CIT | CIT withheld at source from income paid in October 2019 | October 2019 | p. 1 Article 311 TC-2017 |
| 25 | PIT | PIT withheld at source from income paid in October 2019 | October 2019 | p. 3 Article 351, p. 2 Article 680, Article 689, p.2 Article 705 TC-2017 |
| 25 | PIT | PIT withheld at source of payment from income of non-resident individuals from capital gain from sources in the Republic of Kazakhstan | October 2019 | p. 12,13,14 Article 650, p. 2 Article 655 TC-2017 |
| 25 | CIT | 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 | October 2019 | sub-p. 1, 3 p.1 Article 647 TC-2017, p. 12,13, 14 Article 650 TC-2017 |
| 25 | PIT | PIT on income of non-resident individuals, foreigners or stateless persons | October 2019 | p. 5,7 Article 655, p. 5 Article 656 TC-2017 |
| 25 | VAT | VAT | 3 quarter 2019 | sub-p. 1 Article 425 TC-2017 |
| 25 | RTE | RTE | 3 quarter 2019 | Article 718, p. 6 Article 773 TC-2017 |
| 25 | PRHC | Levy to recover historic costs if the sum of payment exceeds 10 000 MRI | 3 quarter 2019 | sub-p. 2 p. 1 Article 734 TC-2017 |
| 25 | MET | MET | 3 quarter 2019 | Article 750, p. 6 Article 773 TC-2017 |
| 25 | Royalty, Mining bonus | 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 2019 | Article 722 TC-2017, p. 1 TRF Rules 500.00, |
| 25 | fulfilment of the tax liability | Current payments against payment of taxes in kind | 3 quarter 2019 | p. 7 Article 772 TC-2017 |
| 25 | ST | ST | October 2019 | p. 1 Article 487 TC-2017 |
| 25 | LT | current payment due not later than 25 November 2019 | for 2019 | p. 4 Article 512 TC-2017 |
| 25 | PT | current payment due not later than 25 November 2019 | for 2019 | p. 7 Article 522 TC-2017 |
| 25 | TGB | Tax, Additional payment | 3 quarter 2019 | Article 542 TC-2017, p. 1 Article 540 TC-2017 |
| 25 | FT | FT | 3 quarter 2019 | p. 3 Article 548 TC-2017 |
| 25 | LULP | – current payment due not later than 25 November 2019 | for 2019 | p. 4 Article 564 TC-2017 |
| 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 October 2019 | for 2019 | p. 5 Article 564 TC-2017 |
| 25 | LULP | – if the temporary paid land use contract expires or is terminated in October 2019; | for 2019 | p. 6 Article 564 TC-2017 |
| 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 3rd quarter of 2019 | for 2019 | p. 12 Article 564 TC-2017 |
| 25 | LUWR | current payment | 3 quarter 2019 | p. 3 Article 570 TC-2017 |
| 25 | LDE | current payment on pollutin objects for payers with annual total payments equal to or exceeding 100 MRI, for mobile pollution sources | 3 quarter 2019 | p. 5 Article 577 TC-2017 |
| 25 | LRFS | Levy paid by foreigners, stateless persons and non-resident legal entities that do not carry out any activities in the RoK and not registered as taxpayers of the RoK, if a permission was obtained in October 2019 | for 2019 | p. 5 Article 596 TC-2017 |
| 25 | LPOA | LPOA | October 2019 | p. 2 Article 606 TC-2017 |
| 25 | OPC | OPC | October 2019 | sub-p. 1, 2-4, 7, 8 p. 9 Law on Pensions, Article 689, p. 2 Article 705 TC-2017 |
| 25 | OPPC | OPPC | October 2019 | p.50 RAW, Article 689, p. 2 Article 705 TC-2017 |
| 25 | SA | SA | October 2019 | p. 7 RSA, Article 689, p. 2 Article 705 TC-2017 |
| 25 | OSMI | OSMI | October 2019 | sub-p. 1 p. 6 Article 30 OSMI Law, Article 689, p. 2 Article 705 TC-2017 |
| DECEMBER | ||||
| Reporting | ||||
| Date | Description | Notes | Period | Legal justification of the report or payment |
| 18 | Excise | D and S for structural units or items related to taxation (Forms 400.00, 421.00) | October 2019 | p. 2, 3 Article 478 TC-2017 |
| 20 | VAT, Excise | D on indirect taxes on imported goods, Form 320.00 | November 2019 | p. 2 Article 456, p. 4 Article 478 TC-2017 |
| 20 | VAT, Excise | A. for import of goods and payment of indirect taxes, Form 328.00 | November 2019 | p. 2 Article 456, p. 4 Article 478 TC-2017 |
| 20 | LULP | S of current payments (if the agreement for temporary paid land use was concluded or license for exploration and extraction of solid minerals was obtained in September 2019), Form 851.00 | for 2019 | p. 3 Article 565 TC-2017 |
| 20 | LDE | D on the Levy for discharges to environment, Form 870.00 (for payers with total annual payments up to 100 MRI) if the environmental permit was obtained in November 2019) | for 2019 | p. 3 Article 579 TC-2017 |
| 31 | CIT | The latest day for submitting the supplemental Statement of advance payments Form 101.02 (no later than 31 December of the reporting tax period) | for 2019 | p. 7 Article 305 TC-2017 |
| Payments | ||||
| 5 | PIT | PIT on income of persons engaged in private practice (private notaries, private bailiffs, lawyers, professional mediators) received in November 2019 | November 2019 | p. 3 Article 365 TC-2017 |
| 20 | VAT | VAT in EAEU | November 2019 | p. 5 Article 456 TC-2017 |
| Excise | Excise tax, in particular on goods imported from EAEU member states | November 2019 | p. 1 Article 475, p. 3 Article 480 TC-2017 | |
| LDE | redemption of the standard limit for total annual payments less than 100 MRI, if the permit was issued in November 2019 | for 2019 | p. 3 Article 577 TC-2017 | |
| 24 | PIT | PIT on income of non-resident individuals, foreigners or stateless persons | November 2019 | p. 5,7 Article 655, p. 5 Article 656 TC-2017 |
| 25 | CIT | advance payments | December 2019 | p. 2 Article 306 TC-2017 |
| 25 | CIT | CIT withheld at source from income paid in November 2019 | November 2019 | p. 1 Article 311 TC-2017 |
| 25 | PIT | PIT withheld at source from income paid in November 2019; | November 2019 | p. 3 Article 351, p. 2 Article 680, Article 689, p.2 Article 705 TC-2017 |
| 25 | PIT | PIT withheld at source of payment from income of non-resident individuals from capital gain from sources in the Republic of Kazakhstan | November 2019 | p. 12,13,14 Article 650, p. 2 Article 655 TC-2017 |
| 25 | CIT | CIT withheld at the source of payment on income of non-resident legal entities accrued in November 2019, (paid and within amounts of advances paid), non-residents’ income from sources in the Republic of Kazakhstan from capital gains | November 2019 | sub-p. 1, 3 p.1 Article 647 TC-2017, p. 12,13, 14 Article 650 TC-2017 |
| 25 | ST | ST | November 2019 | p. 1 Article 487 TC-2017 |
| 25 | LRFS | current payment due not later than 25 December 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 November 2019 | for 2019 | p. 4, 5 Article 596 TC-2017 |
| 25 | LLDITC | Levy for providing intercity and (or) international telephone communication, as well as cellular communication, current payment due not later than 25 December 2019 | for 2019 | p. 4 Article 602 TC-2017 |
| 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 2018 and/or earlier, due not later than 25 December 2019 | for 2019 | p. 1 Article 558 TC-2017 |
| 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 2019 | for 2019 | p. 5 Article 564 TC-2017 |
| 25 | LULP | – if the temporary paid land use contract expires or is terminated in November 2019 | for 2019 | p. 6 Article 564 TC-2017 |
| 25 | LPOA | LPOA | November 2019 | p. 2 Article 606 TC-2017 |
| 25 | OPC | OPC | November 2019 | sub-p. 1, 2-4, 7, 8 p. 9 Law on Pensions, Article 689, p. 2 Article 705 TC-2017 |
| 25 | OPPC | OPPC | November 2019 | p.50 RAW, Article 689, p. 2 Article 705 TC-2017 |
| 25 | SA | SA | November 2019 | p. 7 RSA, Article 689, p. 2 Article 705 TC-2017 |
| 25 | OSMI | OSMI | November 2019 | sub-p. 1 p. 6 Article 30 OSMI Law, Article 689, p. 2 Article 705 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 subpars. 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 March 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
