Views: 119

2018 TAX CALENDAR

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

(fishery) products and rural consumer cooperatives

Abbreviations:

  1. 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.

  1. 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

  1. 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.

  1. 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.

  1. 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

  1. 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.

  1. 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.
  2. 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.
  3. 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
  4. 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.
  5. 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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