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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 2022.
Tax reports due |
||
|---|---|---|
|
Deadline for submission |
Name of report |
Tax period |
|
15 August |
Excise duty declaration |
June |
|
15 August |
Mineral extraction tax declaration |
Second quarter |
|
15 August |
Declaration of rental tax on export |
Second quarter |
|
15 August |
Personal income tax and social tax declaration |
Second quarter |
|
15 August |
VAT declaration |
Second quarter |
|
15 August |
Environmental emissions declaration |
Second quarter |
|
15 August |
Fixed tax declaration |
Second quarter |
|
15 August |
Gaming tax declaration |
Second quarter |
|
15 August |
Statement of corporate income tax from residents withheld at the source of payment |
Second quarter |
|
15 August |
Statement of corporate income tax from non-residents withheld at the source of payment |
Second quarter |
|
15 August |
Statement of current payments of property tax1 |
as of 1 August |
|
15 August |
Statement of current payments of land tax1 |
as of 1 August |
|
22 August |
Application on import of goods and payment of indirect taxes |
July |
¹ Statement is submitted in case of a change in the tax liability within the tax period
Payments due |
||
|---|---|---|
|
Deadline for payment |
Name of payment |
Period for which payments are due |
|
22 August |
Excise duty |
July |
|
22 August |
Import VAT on goods (imported to Kazakhstan from Eurasian Economic Union countries) |
July |
|
25 August
|
Corporate income tax withheld at the source of payment made to residents |
July |
|
25 August |
VAT self-charged on services provided by unregistered 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 |
First quarter |
|
25 August |
VAT payment |
First quarter |
|
25 August |
Payment of rental tax on export |
First quarter |
|
25 August |
Mineral extraction tax |
First quarter |
|
25 August |
Payment of the charge for the environmental emissions |
First quarter |
|
25 August |
Fixed tax |
First quarter |
|
25 August |
Gaming tax |
First 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 stipulates 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.