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We bring to your attention a summary of the monthly compliance obligations for companies doing business in Kazakhstan - "Taxpayer Calendar", February 2023.
Tax reports due
|
Deadline for submission |
Name of report |
Tax period |
||
|---|---|---|---|---|
|
14 February |
Signature bonus declaration
|
Fourth quarter |
||
|
15 February |
Excise duty declaration
|
December |
||
|
15 February |
Mineral extraction tax declaration
|
Fourth quarter |
||
|
15 February |
Declaration of rental tax on export
|
Fourth quarter |
||
|
15 February |
Statement of corporate income tax from residents withheld at the source of payment
|
Fourth quarter |
||
|
15 February |
Statement of corporate income tax from non-residents withheld at the source of payment[1]
|
Fourth quarter |
||
|
15 February |
Personal income tax and social tax declaration
|
Fourth quarter |
||
|
15 February |
VAT declaration |
Fourth quarter |
||
|
15 February |
Declaration on payment for negative impact on the environment (for pollution objects for payers with payment volumes of 100 MCI and more in the total annual volume for mobile sources of pollution)
|
Fourth quarter |
||
|
15 February
|
Gaming tax declaration
|
Fourth quarter |
||
|
15 February |
Declaration on royalties, on extraction bonus, on the share of the Republic of Kazakhstan on production sharing, on additional payment by a subsoil user operating under a production sharing contract
|
Fourth quarter |
||
|
15 February |
Declaration (calculation) on the fulfillment of tax obligations in kind
|
Fourth quarter |
||
|
15 February |
Declaration on payment for reimbursement of historical costs if an amount of payment exceeds 10,000 MCI
|
|
||
|
15 February |
Declaration on payment for the use of surface water resources
|
Fourth quarter |
||
|
15 February |
Declarations for taxpayers applying the special tax regime of retail tax
|
Fourth quarter |
||
|
15 February |
Calculation of current payments of land and property tax on tax liabilities as of 1 January 2023
|
2023 |
||
|
15 February |
Calculation of current payments of land and property tax on objects for which tax obligations have arisen or changed as of 1 February 2023
|
2023 |
||
|
20 February |
Application on import of goods and payment of indirect taxes
|
January |
||
|
20 February |
Calculation of current payments for the use of land plots, existing at the beginning of the reporting tax period and if a contract for temporary reimbursable land use has been concluded or a license for exploration or extraction of solid minerals has been obtained during the period from 1 January to 20 February 2023
|
2023 |
¹ Statement is submitted by a resident legal entity that is a subsoil user paying CIT, withheld at the source of payment, from the income of a non-resident from value growth at the expense of funds received from a tax agent, or at the expense of its own funds.
Payments due
|
Deadline for payment |
Name of payment |
Period for which payments are due |
|---|---|---|
|
20 February |
Excise duty, including excise duty on imported goods from the territory of the Eurasian Economic Union countries
|
January |
|
20 February |
Import VAT on goods (imported to Kazakhstan from the Eurasian Economic Union countries)
|
January |
|
27 February |
Corporate income tax withheld at the source of payment made to residents
|
January |
|
27 February |
Corporate income tax withheld at the source of payment made to non-residents
|
January |
|
27 February |
Advance payment of corporate income tax
|
February |
|
27 February |
Individual income tax withheld at the source of payment
|
January |
|
27 February |
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
|
January |
|
27 February |
Pension fund contributions withheld at the source of payment to local employees as well as individuals from civil law contracts
|
January |
|
27 February
|
Social tax for local and foreign employees
|
January |
|
27 February |
Social contributions to the State fund of social insurance
|
January |
|
27 February |
Obligatory social medical insurance contributions to the State fund of social medical insurance
|
January |
|
27 February |
Employees obligatory social medical insurance contributions to the State fund of social medical insurance to local employees as well as individuals from civil law contracts
|
January |
|
27 February |
Single payment
|
January |
|
27 February |
Corporate income tax and individual income tax specified in declaration for taxpayers applying the special tax regime of retail tax
|
Fourth quarter
|
|
27 February |
Payment for placement of outdoor (visual) advertising
|
February |
|
27 February |
VAT payment
|
Fourth quarter |
|
27 February |
Payment of rental tax on export
|
Fourth quarter |
|
27 February |
Mineral extraction tax
|
Fourth quarter |
|
27 February |
Declaration on payment for reimbursement of historical costs if the amount of payment exceeds 10,000 MCI
|
Fourth quarter |
|
27 February |
Royalties, extraction bonus, the share of the Republic of Kazakhstan on production sharing, additional payment by a subsoil user operating under a production sharing contract
|
Fourth quarter |
|
27 February |
Current payments by the recipient on behalf of the state towards the payment of taxes in kind
|
Fourth quarter |
|
27 February |
Gaming tax |
Fourth quarter |
|
27 February |
Payment for negative impact on the environment (current payment for pollution objects for payers with payment volumes of 100 MCI and more in the total annual volume for mobile sources of pollution)
|
Fourth quarter |
|
27 February |
Payment for the use of surface water resources
|
Fourth quarter |
|
27 February |
Property tax payment
|
one quarter of estimated annual tax liability for 2023
|
|
27 February |
Land tax payment |
one quarter of estimated annual tax liability for 2023
|
|
27 February |
Current payment for the use of land plots
|
one quarter of estimated annual tax liability for 2023
|
|
27 February |
Payment for the use of land plots: at the expiry of a contract for temporary reimbursable land use or its termination in January 2023
|
for an actual period of land use
|
|
27 February |
Payment for the use of land plots by subsoil users: if a license for exploration or extraction of solid minerals is valid as of 1 January 2023 and until the end of 2023, or if a license is received until 1 February 2023 inclusive
|
annual fee amount for 2023
|
|
27 February |
Payment for the use of land plots: if it is known as of 1 February that a license expires in 2023
|
for an actual period of a license validity
|
|
27 February |
Payment for the use of land plots by subsoil users: if a license for exploration or extraction of solid minerals expired in the fourth quarter of 2022
|
for an actual period of a license validity
|
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.