Kazakhstan: news and accounting activities, December 2024

• Amendments were made to the Rules for issuing residence permits to foreigners in the Republic of Kazakhstan.
• Amendments were made to the electronic invoice document – ESF.
• Discussions continue on the new Tax Code and the increased tax burden on entrepreneurs.
• The National Bank decided to raise the prime rate to 15.25%.
• The HR Enbek portal now offers an opportunity to leave a review of an employee and employer.
• In December, Kazakhstanis will have an extra day off on December 16 to celebrate Independence Day.
• Full list of accounting activities in December you may see below:

1. Calculation and payment of wages for November: 1 – 10 of December, 2024
2. Submission of tax reporting –

before December, 17

• submission an excise duty tax return in the form 400.00 and calculation for subdivisions in the form of 421.00

before December, 20

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

 before December, 31

• Calculation of advance payments according to CIT (tax return form 101.02) – opportunity to submit an additional report;
• Calculation of the cost of a patent for 2024 (tax return form 911.00)

3. Payment of taxes:

Before December, 5

• individuals engaged in private practice pay PIT (personal income tax)

Before December, 20

• excise + excise tax for enterprise standard

Before December, 25

• wage taxes and contributions
• withholding tax and advance payments for CIT
• PIT and CIT when applying the special tax regime of Retail tax
• other taxes

4. Submission of statistical reporting according to schedule for your business activities
5. 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 prepared by Ekaterina Kassumova

2^th of December 2024