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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
  1. 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.

 

 

 

  • Author: Nargiz Mammadova

Public Relations Manager

04.08.2022
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