- The draft of the new Tax Code for 2025 has been put up for discussion. It was assumed that the new Tax Code will be easier to use and will take into account the suggestions of entrepreneurs. However, the Code has become larger than the current one and many innovations met negative reaction instead of acceptance from entrepreneurs;
- Rules for issuing temporary and permanent residence permits to foreigners and stateless persons in the Republic of Kazakhstan have been amended;
- Amendments and additions were made to some legislative acts of the RK on the issues of gambling business, lottery activity, health protection, state labor inspection, state control and elimination of unnecessary legislative regulation;
- August 30 in Kazakhstan is a holiday in honor of Constitution Day, this day will be an additional day off;
- Full list of accounting activities in August you may see below:
- Calculation and payment of wages for July: 1 – 10 of August, 2024
- Submission of tax reporting –
Before August, 15
- calculation of CIT at source for the 2nd quarter of 2024 according to form 101.04 and 101.03
- submission of individual income tax and social tax for the 2nd quarter of 2024 in form 200.00
- submission of VAT return for the 2nd quarter of 2024 in form 300.00
- submission of an excise duty tax return in the form 400.00 and calculation for subdivisions in the form of 421.00
- submission of export rent tax return for the 2nd quarter of 2024 in form 570.00
- submission of mineral extraction tax return for the 2nd quarter of 2024 in form 590.00
- gambling tax and fixed tax return for the 2nd quarter of 2024 on form 710.00
- declaration on payment for the use of water resources of surface sources for the 2nd quarter of 2024 on form 860.00
- declaration on payment for emissions into the environment for the 2nd quarter of 2024 in the form 870.00
- declaration on payment for digital mining for the 2nd quarter of 2024 in form 880.00
- declaration for taxpayers applying special tax regime of retail tax for the 2nd quarter of 2024 in the form 913.00
- companies under the simplified regime submit form 910.00 of the declaration for the 1st half of the year
Before August, 20
- EEU for received imports – submission of an import application on form00 and payment of VAT
- Payment of taxes:
Before August, 5
- Individuals engaged in private practice pay PIT (personal income tax)
Before August, 20
- Indirect taxes on imports from the EAEU
- Excise duty
Before August, 26
- salary taxes and contributions and other taxes
- withholding tax and advance payments for CIT
- taxes under simplified declaration for the 1st half of the year
- 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 August 2024
