KAZAKHSTAN: NEWS AND ACCOUNTING ACTIVITIES, FEBRUARY 2024

• The list of goods which are subject to VAT at a zero rate, sold in the territory of SEZ TURAN, has changed
• Changes are being made to the Licensing rules for digital mining activities
• Changes will be made to the methodology for calculating fees for environmental emissions

• Full list of accounting activities in February you may see below:

1. Calculation and payment of wages for January: 1 – 10 of February
2. Submission of tax reporting –

before February, 15

• calculation of CIT at source for the 4^th quarter of 2023 according to form 101.04 and 101.03
• submission of individual income tax and social tax for the 4^th quarter of 2023 in form 200.00
• submission of VAT return for the 4^th quarter of 2023 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 4th quarter of 2023 in form 570.00
• submission of mineral extraction tax return for the 4th quarter of 2023 in form 590.00
• calculation of current payments for land tax and property tax for 2024 using form 701.01
• gambling tax and fixed tax return for the 4th quarter of 2023 on form 710.00
• declaration on payment for the use of water resources of surface sources for the 4th quarter of 2023 on form 860.00
• declaration on payment for emissions into the environment for the 4th quarter of 2023 in the form 870.00
• declaration on payment for digital mining for the 4th quarter of 2023 in form 880.00
• declaration for taxpayers applying special tax regime of retail tax for the 4th quarter of 2023 in the form 913.00

before November, 20

• EEU for received imports – submission of an import application in the form 328.00 and payment of VAT
• calculation of current payments for the use of land plots for 2024 according to form 851.00

1. Payment of taxes:

Before February, 5

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

Before February, 20

• excise + excise for aggregate customs payment

Before February, 26

• salary taxes and contributions and other taxes
• Withholding tax and advance payments for CIT
• taxes and payments under a simplified declaration for the 2nd half of 2023
• VAT for the fourth quarter of 2023
• Taxes under STR Retail tax
• other taxes

1. Submission of statistical reporting according to schedule for your business activities
2. 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 Director of FChain Kazakhstan

Ekaterina Kassumova

02.02.2024