Kazakhstan: news and accounting activities, April 2025
- The rules for calculating social payments in connection with pregnancy and childbirth have changed;
- Discussions continue on raising the VAT rate; the changes will soon be adopted and published. Businesses insist on finalizing the new tax code and are not satisfied with the perspective of a VAT increase;
- New rules for financial transactions are discussed: control of transfers and blocking of accounts;
- Pilot project in the field of foreign electronic commerce extended;
- Lists of companies published on the government portal that are subject to mandatory inspections under tax, labor, customs regulations;
- Full list of accounting activities in April you may see below:
- Calculation and payment of wages for March: 1 – 10 of April, 2024
- Submission of tax reporting –
before April, 15
- Submission an excise duty tax return in the form 400.00 and calculation for subdivisions in the form of 421.00
before April, 21
- EEU for received imports – submission of an import application on form00 and payment of VAT
- Declaration 101.02 – calculation of advance CIT payments for Q2-4 of 2025 after submission of the Declaration
- Payment of taxes:
Before April, 5
- Individuals engaged in private practice pay PIT (personal income tax)
Before April, 10
- Corporate income tax, personal income tax, land tax, property tax, vehicle tax for 2024
- Taxes under special tax regime with fixed deduction
- Unified land tax from October 1 to December 31, 2024
- Excess profits tax
- CIT at source of payment for a non-resident for the 4th quarter of 2024
Before April, 21
- Indirect taxes on imports from the EAEU
- Excise duty
- Payment for the use of plant resources
Before April, 25
- salary taxes and contributions and other taxes
- Withholding tax and advance payments for CIT
- other taxes
- Submission of statistical reporting according to schedule for your business activities
- Other activities in area of primary documentation checkup/collection, reconciliation acts and matching of electronic invoices on state portal with 1C or other software; daily bookkeeping activities.
Article is prepared by Ekaterina Kassumova,
Director of FChain Kazakhstan
1st of April 2025
