KAZAKHSTAN: NEWS AND ACCOUNTING ACTIVITIES, AUGUST 2022

Amendments to the Tax Code have been adopted; the main ones are:

• increase of MET rate (mining tax) from 30 to 50% for the purpose of obtaining additional revenues from the mining sector
• Differentiated rates are provided for digital mining taxation;
• A single payment from the wage fund for micro and small businesses will be introduced from the 1st of January, 2023. This will reduce their current payroll tax burden from 35% to 20%.

Full list of accounting activities in August may see below:

1. Calculation and payment of wages for July: 1 – 10 of August 2022
2. Submission of tax reporting –

before August, 15

• simplified regime – submission of a semi-annual tax return for the 1st half of 2022 in the form 910.00
• submission of the tax return for Withholding Tax for the II quarter of 2022 in the forms 101.04 and 101.03
• submission of a declaration on Personal Income Tax and Social Tax for the II quarter of 2022 in the form of 200.00
• VAT tax return in the form of 300.00
• submission of an excise duty tax return in the form of 400.00 and calculation for subdivisions in the form of 421.00
• export tax return for the II quarter of 2022 in the form 570.00
• MET (mining tax) declaration for the II quarter of 2022 in the form 590.00
• gambling business tax and fixed tax declaration for the II quarter of 2022 in the form 710.00
• declaration on payment for the use of surface water resources for the II quarter of 2022 in the form of 860.00
• declaration on payment for emissions into the environment for the II quarter of 2022 in the form of 870.00
• declaration for taxpayers applying the special retail tax regime for the II quarter of 2022 in the form 913.00

before August, 22

• EEU for received imports – submission of an import application in the form 328.00 and payment of VAT

3. Payment of taxes:

Before the 5th of August, individuals engaged in private practice pay PIT (personal income tax)

Before the 2nd of August 

• excise duty;
• amounts of indirect taxes on imported goods to the customs union;

Before the 25th of August 

• salary taxes and contributions and other taxes;
• Withholding tax and advance payments for CIT;
• other taxes.

1. Submission of statistical reporting according to schedule for your business activities
2. Other activities in the area of primary documentation checkup/collection, reconciliation acts, and matching electronic invoices on state portal with 1C or other software; daily bookkeeping activities.