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We bring to your attention a summary of the monthly compliance obligations for companies doing business in Kazakhstan - "Taxpayer Calendar", April 2023.
Tax reports due
|
Deadline for submission |
Name of report |
Tax period |
|---|---|---|
|
5 April |
Document confirming a residence of a non-resident (tax residency certificate)
|
2022 |
|
17 April |
Excise duty declaration
|
February |
|
20 April |
Application on import of goods and payment of indirect taxes |
March |
|
20 April |
Statement of advance corporate income tax payments to be paid after submission of the declaration
|
April - December |
|
20 April |
Calculation of current payments for the use of land plots (if a contract for temporary reimbursable land use has been concluded or a license for exploration or extraction of solid minerals has been obtained in March 2023)
|
2023 |
|
20 April |
Declaration on payment for negative impact on the environment (for operators of I and II categories’ objects with payment volumes up to 100 MCI in the total annual volume upon receipt of a permit document during the period from 21 March to 31 March 2023)
|
2023 |
Payments due
|
Deadline for payment |
Name of payment |
Period for which payments are due
|
|---|---|---|
|
10 April |
Final settlement of the corporate income tax liability
|
2022 |
|
10 April |
Tax on the net income of non-resident legal entities performing activities through a permanent establishment (Branch profits tax)
|
2022 |
|
10 April |
Individual income tax on income of residents and non-residents received from individuals non-taxable at the source of payment
|
2022 |
|
10 April |
Corporate income tax withheld from the source of payment from the income of non-resident legal entities on the accrued but not paid income deductible for corporate tax income purposes
|
2022 |
|
10 April |
Final settlement of the property tax liability
|
2022 |
|
10 April |
Final settlement of the land tax liability
|
2022 |
|
10 April |
Tax on vehicles purchased after 1 July 2022
|
2022 |
|
10 April |
Excess profits tax
|
2022 |
|
10 April |
Payment for reimbursement of historical costs if the amount of payment equals or less 10,000 MCI
|
2022 |
|
10 April |
Alternative subsoil tax
|
2022 |
|
10 April |
Payment for digital mining
|
2022 |
|
10 April |
Payment by a recipient on behalf of the state of money received from sale of minerals transferred during 2022 by a subsoil user to fulfill the tax obligation in kind
|
2022 |
|
10 April |
Current payments by a recipient on behalf of the state for minerals received for previous tax periods and sold in the first quarter
|
Fourth quarter
|
|
20 April |
Excise duty, including excise duty on imported goods from the territory of the Eurasian Economic Union countries
|
March
|
|
20 April |
Import VAT on goods (imported to Kazakhstan from the Eurasian Economic Union countries)
|
March
|
|
20 April |
Payment for negative impact on the environment: purchase of the normative by operators of I and II categories’ objects with payment volumes up to 100 MCI in the total annual volume upon receipt of a permit document during the period from 21 March to 31 March 2023)
|
2023 |
|
25 April |
Corporate income tax withheld at the source of payment made to residents
|
March |
|
25 April |
Corporate income tax withheld at the source of payment made to non-residents
|
March |
|
25 April |
Advance payment of corporate income tax
|
April |
|
25 April |
Individual income tax withheld at the source of payment
|
March |
|
25 April |
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
|
March |
|
25 April |
Pension fund contributions withheld at the source of payment to local employees as well as individuals from civil law contracts
|
March |
|
25 April |
Social tax for local and foreign employees
|
March |
|
25 April |
Social contributions to the State fund of social insurance
|
March |
|
25 April |
Obligatory social medical insurance contributions to the State fund of social medical insurance
|
March |
|
25 April |
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
|
March |
|
25 April |
Single payment
|
March |
|
25 April |
Payment for placement of outdoor (visual) advertising
|
April |
|
25 April |
Payment for the use of radio frequency spectrum by foreigners, stateless persons and non-resident legal entities not operating in the Republic of Kazakhstan and not registered as taxpayers of the Republic of Kazakhstan, upon receipt of a permit in March 2023
|
for an entire period of validity of the right to use
|
|
25 April |
Payment for the use of land plots: at the expiry of a contract for temporary reimbursable land use or its termination in March 2023
|
for an actual period of land use in 2023
|
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.