2020 TAX CALENDAR
for taxpayers who are carrying out settlements with the Budget on the basis of special tax regimes (STR)
Abbreviations:
- ULT – Uniform land tax;
- IE – individual entrepreneur;
- PIT – Personal income tax;
- CIT – Corporate Income Tax;
- TC – Code of the RoK “On Taxes and Other Obligatory Payments to the Budget” (Tax Code) #120-VI ZRK dated 25 December 2017 as amended at 1 January 2020.
- Law on Pensions– RoK Law “On Provision of Pensions in RoK” No 136-I dated 20 June 1997;
- 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;
- RSA– Rules for the calculation and transfer of Social Assessments No 683 dated 21 June 2004.
- OSMI Law – RoK Law “On Obligatory Social Medical Insurance” # 405-V dated 16.11.2015.
- VAT – Value-Added Tax;
- OPC – Obligatory pension charges;
- OPPC – obligatory professional pension charges;
- OSMI – charges of the employer, director of the IE, peasant farm assigned to obligatory social medical insurance;
- D– declaration;
- P – payments;
- LUWR – Levy for the use of water resources from surface sources;
- LDE – Levy for Discharges to the Environment;
- ST– Social Tax;
- STR – special tax regime;
- SA– social assessments;
- SD – simplified declaration;
- PFE – peasant or farm enterprises;
- LUWR – Levy for the use of water resources from surface sources.
- S – statement.
This Tax calendar is prepared for the taxpayers who are carrying out settlements with the Budget on the basis of the following STR:
- In the cases established by this section, the taxpayer has the right to choose one of the following special tax regimes:
1) STR for small businesses comprises the following:
- STR based on a patent;
- STR based on a SD;
- STR with the use of a fixed deduction
2) STR for agricultural producers comprises the following:
- STR for peasant or farm enterprises;
- STR for agricultural producers and agricultural cooperatives
JANUARY 2020
| PAYMENTS | ||||
| 27 | OPC, OPPC | – paid on income received and paid in December 2019; | December 2019 | sub-p. 1, 2 p. 7 Article 24 Law on Pensions |
| 27 | SA | paid on income received and paid in December 2019; | December 2019 | p.7 RSA, .p 2 Article 680, Article 689, Article 701, p. 2 Article 705 TC |
| 27 | OSMI | OSMI | December 2019 | p. 6 Article 30 OSMI Law, Article 689, p. 2 Article 705 TC |
| 27 | CIT, PIT | CIT, PIT at source from income paid in December 2019; | December 2019 | p. 2 Article 680, Article 689, Article 701, p. 2 Article 705 TC |
FEBRUARY 2020
| REPORTING | ||||
| Date | Description | Note | Reporting tax period | Legal justification of the report or payment |
| 17 | SD | SD Form 910.00 | 2nd half of 2019 | p. 1 Article 688 TC |
| 17 | CIT | – S on CIT withheld at source from income of a resident and (or) non-resident, Forms 101.03, 101.04 | 4 quarter 2019 | p. 2 Article 680, Article 701, p. 2 Article 705 TC |
| 17 | PIT | – on accrual of income to employees for STR taxpayers using a fixed deduction, for agricultural producers and agricultural cooperatives, for PFE (Form 200.00) | 4 quarter 2019 | p. 2 Article 680, Article 701, p. 2 Article 705 TC |
| PAYMENTS | ||||
| 25 | CIT, PIT, ST, SA | CIT at the rate of ½ of the assessed amount of taxes, PIT from IE income at the rate of ½ of the assessed amount of taxes; ST at the rate of ½ of the assessed amount of taxes minus SA amount, SA from income subject to SA | 2nd half of 2019 | p. 2 Article 688 TC-2017, p.50 RAW, Article 689, p. 2 Article 705 TC-2017, p.7 RSA, Article 689, p.2 Article 705 TC-2017 |
| 25 | CIT, PIT | CIT, PIT at source from income paid in January 2020; | January 2020 | p. 2 Article 680, Article 689, Article 701, p. 2 Article 705 TC |
| 25 | OPC, OPPC | – paid on income received and paid in January 2020;; | January 2020 | sub-p. 1, 2 p. 7 Article 24 Law on Pensions |
| 25 | SA | paid on income received and paid in January 2020;; | January 2020 | p.7 RSA, .p 2 Article 680, Article 689, Article 701, p. 2 Article 705 TC |
| 25 | OSMI | OSMI | January 2020 | p. 6 Article 30 OSMI Law, Article 689, p. 2 Article 705 TC |
MARCH 2020
| REPORTING | ||||||||
| Date | Description | Note | Reporting tax period | Legal justification of the report or payment | ||||
| 31 | CIT, PIT | for STR, using a fixed deduction, for agricultural producers and agricultural cooperatives (Forms 100.00, 912.00) | for the year 2019 | p.1 Article 696 , Article 701 TC | ||||
| 31 | ULT | ULT for PFE (Form 920.00) | for the year 2019 | p.2 Article 707 TC | ||||
| PAYMENTS | ||||||||
| 26 | CIT, PIT | CIT, PIT at source from income paid in February 2020; | February 2020 | p. 2 Article 680, Article 689, Article 701, p. 2 Article 705 TC | ||||
| 26 | OPC, OPPC | – paid on income received and paid in February 2020; | February 2020 | sub-p. 1, 2 p. 7 Article 24 Law on Pensions | ||||
| 26 | SA | paid on income received and paid in February 2020; | February 2020 | p.7 RSA, .p 2 Article 680, Article 689, Article 701, p. 2 Article 705 TC | ||||
| 26 | OSMI | OSMI | February 2020 | p. 6 Article 30 OSMI Law, Article 689, p. 2 Article 705 TC | ||||
APRIL 2020
| PAYMENTS | ||||
| 10 | ULT, LUWR | on amounts assessed from 1 October to 31 December 2019 | 2019 | p. 5 Article 570 sub-p. 2 p. 1 Article 706 TC |
| 27 | CIT, PIT | CIT, PIT at source from income paid in March 2020; | March 2020 | p. 2 Article 680, Article 689, Article 701, p. 2 Article 705 TC |
| 27 | OPC, OPPC | – paid on income received and paid in March 2020; | March 2020 | sub-p. 1, 2 p. 7 Article 24 Law on Pensions |
| 27 | SA | paid on income received and paid in March 2020; | March 2020 | p.7 RSA, .p 2 Article 680, Article 689, Article 701, p. 2 Article 705 TC |
| 27 | OSMI | OSMI | March 2020 | p. 6 Article 30 OSMI Law, Article 689, p. 2 Article 705 TC |
MAY 2020
| REPORTING | ||||||||
| Date | Description | Note | Reporting tax period | Legal justification of the report or payment | ||||
| 15 | CIT | – S on CIT withheld at source from income of a resident and (or) non-resident, Forms 101.03, 101.04 | 1 quarter 2020 | p. 2 Article 680, Article 701, p. 2 Article 705 TC | ||||
| 15 | PIT | – on accrual of income to employees for STR taxpayers using a fixed deduction, for agricultural producers and agricultural cooperatives, for PFE (Form 200.00) | 1 quarter 2020 | p. 2 Article 680, Article 701, p. 2 Article 705 TC | ||||
| PAYMENTS | ||||||||
| 25 | CIT, PIT | CIT, PIT at source from income paid in April 2020; | April 2020 | p. 2 Article 680, Article 689, Article 701, p. 2 Article 705 TC | ||||
| 25 | OPC, OPPC | – paid on income received and paid in April 2020; | April 2020 | sub-p. 1, 2 p. 7 Article 24 Law on Pensions | ||||
| 25 | SA | paid on income received and paid in April 2020; | April 2020 | p.7 RSA, .p 2 Article 680, Article 689, Article 701, p. 2 Article 705 TC | ||||
| 25 | OSMI | OSMI | April 2020 | p. 6 Article 30 OSMI Law, Article 689, p. 2 Article 705 TC | ||||
JUNE 2020
| PAYMENTS | ||||
| 25 | CIT, PIT | CIT, PIT at source from income paid in May 2020; | May 2020 | p. 2 Article 680, Article 689, Article 701, p. 2 Article 705 TC |
| 25 | OPC, OPPC | – paid on income received and paid in May 2020; | May 2020 | sub-p. 1, 2 p. 7 Article 24 Law on Pensions |
| 25 | SA | paid on income received and paid in May 2020; | May 2020 | p.7 RSA, .p 2 Article 680, Article 689, Article 701, p. 2 Article 705 TC |
| 25 | OSMI | OSMI | May 2020 | p. 6 Article 30 OSMI Law, Article 689, p. 2 Article 705 TC |
JULY 2020
| PAYMENTS | ||||
| 27 | CIT, PIT | CIT, PIT at source from income paid in June 2020; | June 2020 | p. 2 Article 680, Article 689, Article 701, p. 2 Article 705 TC |
| 27 | OPC, OPPC | – paid on income received and paid in June 2020; | June 2020 | sub-p. 1, 2 p. 7 Article 24 Law on Pensions |
| 27 | SA | paid on income received and paid in June 2020; | June 2020 | p.7 RSA, .p 2 Article 680, Article 689, Article 701, p. 2 Article 705 TC |
| 27 | OSMI | OSMI | June 2020 | p. 6 Article 30 OSMI Law, Article 689, p. 2 Article 705 TC |
AUGUST 2020
| REPORTING | ||||
| Date | Description | Note | Reporting tax period | Legal justification of the report or payment |
| 17 | SD | SD Form 910.00 | 1st half of 2020 | p. 1 Article 688 TC |
| 17 | CIT | – S on CIT withheld at source from income of a resident and (or) non-resident, Forms 101.03, 101.04 | 2 quarter 2020 | p. 2 Article 680, Article 701, p. 2 Article 705 TC |
| 17 | PIT | – on accrual of income to employees for STR taxpayers using a fixed deduction, for agricultural producers and agricultural cooperatives, for PFE (Form 200.00) | 2 quarter 2020 | p. 2 Article 680, Article 701, p. 2 Article 705 TC |
| PAYMENTS | ||||
| 25 | CIT, PIT | CIT, PIT at source from income paid in July 2020; | July 2020 | p. 2 Article 680, Article 689, Article 701, p. 2 Article 705 TC |
| 25 | OPC, OPPC | – paid on income received and paid in July 2020; | July 2020 | sub-p. 1, 2 p. 7 Article 24 Law on Pensions |
| 25 | SA | paid on income received and paid in July 2020; | July 2020 | p.7 RSA, .p 2 Article 680, Article 689, Article 701, p. 2 Article 705 TC |
| 25 | OSMI | OSMI | July 2020 | p. 6 Article 30 OSMI Law, Article 689, p. 2 Article 705 TC |
SEPTEMBER 2020
| PAYMENTS | ||||
| 25 | CIT, PIT | CIT, PIT at source from income paid in August 2020; | August 2020 | p. 2 Article 680, Article 689, Article 701, p. 2 Article 705 TC |
| 25 | OPC, OPPC | – paid on income received and paid in August 2020; | August 2020 | sub-p. 1, 2 p. 7 Article 24 Law on Pensions |
| 25 | SA | paid on income received and paid in August 2020; | August 2020 | p.7 RSA, .p 2 Article 680, Article 689, Article 701, p. 2 Article 705 TC |
| 25 | OSMI | OSMI | August 2020 | p. 6 Article 30 OSMI Law, Article 689, p. 2 Article 705 TC |
OCTOBER 2020
| PAYMENTS | ||||
| 26 | CIT, PIT | CIT, PIT at source from income paid in September 2020; | September 2020 | p. 2 Article 680, Article 689, Article 701, p. 2 Article 705 TC |
| 26 | OPC, OPPC | – paid on income received and paid in September 2020; | September 2020 | sub-p. 1, 2 p. 7 Article 24 Law on Pensions |
| 26 | SA | paid on income received and paid in September 2020; | September 2020 | p.7 RSA, .p 2 Article 680, Article 689, Article 701, p. 2 Article 705 TC |
| 26 | OSMI | OSMI | September 2020 | p. 6 Article 30 OSMI Law, Article 689, p. 2 Article 705 TC |
NOVEMBER 2020
| REPORTING | ||||||||
| Date | Description | Note | Reporting tax period | Legal justification of the report or payment | ||||
| 16 | CIT | – S on CIT withheld at source from income of a resident and (or) non-resident, Forms 101.03, 101.04 | 3 quarter 2020 | p. 2 Article 680, Article 701, p. 2 Article 705 TC | ||||
| 16 | PIT | – on accrual of income to employees for STR taxpayers using a fixed deduction, for agricultural producers and agricultural cooperatives, for PFE (Form 200.00) | 3 quarter 2020 | p. 2 Article 680, Article 701, p. 2 Article 705 TC | ||||
| PAYMENTS | ||||||||
| 10 | LUWR | payment of amounts assessed from 1 January to 1 October no later than the specified date |
year 2020 | p. 5 Article 570 sub-p. 2 p. 1 Article 706 TC | ||||
| 25 | CIT, PIT | CIT, PIT at source from income paid in October 2020; | October 2020 | p. 2 Article 680, Article 689, Article 701, p. 2 Article 705 TC | ||||
| 25 | OPC, OPPC | – paid on income received and paid in October 2020; | October 2020 | sub-p. 1, 2 p. 7 Article 24 Law on Pensions | ||||
| 25 | SA | paid on income received and paid in October 2020; | October 2020 | p.7 RSA, .p 2 Article 680, Article 689, Article 701, p. 2 Article 705 TC | ||||
| 25 | OSMI | OSMI | October 2020 | p. 6 Article 30 OSMI Law, Article 689, p. 2 Article 705 TC | ||||
DECEMBER 2020
| PAYMENTS | ||||
| 25 | CIT, PIT | CIT, PIT at source from income paid in November 2020; | November 2020 | p. 2 Article 680, Article 689, Article 701, p. 2 Article 705 TC |
| 25 | OPC, OPPC | – paid on income received and paid in November 2020; | November 2020 | sub-p. 1, 2 p. 7 Article 24 Law on Pensions |
| 25 | SA | paid on income received and paid in November 2020; | November 2020 | p.7 RSA, .p 2 Article 680, Article 689, Article 701, p. 2 Article 705 TC |
| 25 | OSMI | OSMI | November 2020 | p. 6 Article 30 OSMI Law, Article 689, p. 2 Article 705 TC |
NOTE:
- Please note that amendments were made in the RoK Law #121-VI dated 25 December 2017 “Concerning the enactment of the Code of the Republic of Kazakhstan“ On Taxes and Other Obligatory Payments to the Budget ”(Tax Code)” (hereinafter – the Law on Enactment), adopted by the RoK Law #290-VI ZRK dated 27 December 2019. In particular, according to Article 57-4 of the Law on Enactment:
“It shall be established that for the period from 1 January 2020 to 1 January 2023, persons applying special tax regimes and recognized as microenterprise or small business entities, including the payers of Uniform Land Tax, shall reduce by 100 percent the following payable amounts:
1) the amount of Corporate (Personal) Income Tax (other than tax withheld at the source of payment) assessed in accordance with Articles 686, 687, 695, 700 of this Code;
2) the amount of Social tax assessed in accordance with Article 687 of this Code;
3) the amount of Uniform Land Tax assessed in accordance with Article 704 of this Code.”.
- Pursuant to paragraph 1 of Article 680 of 2018 Tax code, STR shall establish a simplified procedure for assessment and payment of ST, CIT or PIT for small business entities, except for taxes withheld at source of payment. The assessment, payment and presentation of tax reports on taxes and other obligatory payments to the budget, which are not specified in this paragraph, shall be carried out in accordance with the general procedure.
- According to paragraph 1 of Article 705 of 2018 Tax code, the payers of ULT shall not be payers of the following types of taxes and other obligatory payments to the budget:
1) PIT on income from activities of peasant or farmer holdings, including income in the form of amounts received from the state budget to cover costs (expenditures) related to the activity which is subject to this STR;
2) Land tax and (or) Levy for the use of land plots – in relation to land plots which are used in the activity which is subject to this STR;
3) Tax on Transport Vehicles – in relation to taxable items specified in sub-paragraphs 1),2) of paragraph 3 of Article 365 of 2018 Tax Code;
4) Property Tax – in relation to taxable items specified in sub-paragraph 1) of paragraph 4 of Article 394 of 2018 Tax Code;
5) Social tax – on activities of peasant or farmer holdings which are subject to this special tax regime;
6) Levy for discharges to the environment – on activities of peasant or farmer holdings, which are subject to this special tax regime.
- Assessment, payment of taxes and other obligatory payments to the budget, not specified in paragraph 1 of Article 705 of 2018 Tax Code and submission of tax reports on them, shall be carried out in accordance with the general procedure.
The payers of ULT have the right to voluntarily submit a tax application to the tax authority for the VAT registration.
- When receiving income from activities which, in accordance with paragraph 3 of Article 702 of 2018 Tax code, are not subject to STR for peasant farms of farmer enterprises. Taxpayers shall assess, pay the relevant taxes and submit tax reports on them under one of the following tax regimes, if they meet the conditions for their application established by 2018 Tax Code:
1) under STR for small business entities – subject to meeting the conditions for applying such tax regimes established by 2018 Tax Code.
2) according to the general procedure.
- Amendments may be introduced to the legislative acts of the RoK during the tax period; we tried to take into account all types of taxes and obligatory payments to the budget; however, certain types of budget payments might have been omitted in the table above. If you have any questions, please contact MinTax Group using the contact details indicated on our website.
