Tax Compliance Reminder

Tax Compliance Reminder

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Dinara Tanasheva
1 Aug 2021
Subject Tax & Law Alerts
Categories Taxpayer calendar
Jurisdictions Kazakhstan

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We bring to your attention a summary of the monthly compliance obligations for companies doing business in Kazakhstan - "Taxpayer Calendar", August 2021.

Tax Compliance Reminder

Tax reports due

Deadline for submission
 Name of report

Tax period
16 August Excise duty declaration June
16 August Mineral extraction tax declaration Second quarter
16 August Declaration of rental tax on export Second quarter
16 August Personal income tax and social tax declaration Second quarter
16 August VAT declaration Second quarter
16 August Environmental emissions declaration Second quarter
16 August Fixed tax declaration Second quarter
16 August Gaming tax declaration Second quarter
16 August Statement of corporate income tax from residents withheld at the source of payment Second quarter
16 August Statement of corporate income tax from non-residents withheld at the source of payment Second quarter
16 August Statement of current payments of property tax1 as of 1 August
16 August Statement of current payments of land tax1 as of 1 August
20 August Application on import of goods and payment of indirect taxes 2 July


1 Statement is submitted in case of a change in the tax liability within the tax period

2 Application is filed for goods imported to Kazakhstan from Customs Union countries. Please note that along with the application, documents listed in point 2 of article 456 of the Code of the Republic of Kazakhstan concerning taxes and other compulsory payments to the budget should be filed with the tax authorities

Payments due

Deadline for payment       Name of payment

Period for which payments are due
20 August Excise duty July
20 August Import VAT on goods (imported to Kazakhstan from Customs Union countries) July
25 August Corporate income tax withheld at the source of payment made to residents July
25 August Corporate income tax withheld at the source of payment made to non-residents July
25 August Advance payment of corporate income tax August
25 August Individual income tax withheld at the source of payment July
25 August Individual income tax withheld at the source of payments made to non-resident employees of non-resident legal entities without permanent establishment in the Republic of Kazakhstan July
25 August Pension fund contributions withheld at the source of payment to local employees as well as individuals from civil legal nature agreements July
25 August Social tax for local and foreign employees July
25 August Social contributions to the State fund of social insurance July
25 August Obligatory social medical insurance contributions to the State fund of social medical insurance July
25 August Employees obligatory social medical insurance contributions to the State fund of social medical insurance to local employees as well as individuals from civil legal nature agreements July
25 August VAT self-charged on services provided by unregistered non-residents Second quarter
25 August VAT payment Second quarter
25 August Payment of rental tax on export Second quarter
25 August Mineral extraction tax Second quarter
25 August Payment of the charge for the environmental emissions Second quarter
25 August Fixed tax Second quarter
25 August Gaming tax Second quarter
25 August Property tax payment one quarter of estimated annual tax liability
25 August Land tax payment one quarter of estimated annual tax liability

Other reports due

Kazakhstan legislation September stipulate other types of reports (e.g. statistical reports, reports of taxpayers, which are subject to monitoring, etc.) due for filing with the appropriate authorities. There are also other tax payments to the budget with specific payment and filing deadlines. The volume and content of the reports and payment deadlines are determined depending upon the activities performed by an entity.  Please contact EY if you require information on other types of reports.