KAZAKHSTAN: NEWS AND ACCOUNTING ACTIVITIES, JANUARY 2025
- Lists of companies subject to mandatory tax, labor and customs inspections in the first half of 2025 have been published;
- The burden on the labor fund in Kazakhstan has increased to 40% from the beginning of 2025, which creates serious financial pressure on business;
- Full list of accounting activities in January you may see below:
- Calculation and payment of wages for December: 1 – 10 of January, 2025
- Submission of tax reporting –
before January, 15
- submission an excise duty tax return in the form 400.00 and calculation for subdivisions in the form of 421.00
before January, 20
- EEU for received imports – submission of an import application in the form 328.00 and payment of VAT
- Calculation of advance payments for CIT before submitting the CIT declaration for the 1st quarter of 2024 in form 101.01
- Payment of taxes:
Before January, 6
- individuals engaged in private practice pay PIT (personal income tax)
Before January, 20
- indirect taxes on imports from the EAEU
Before January, 27
- salary taxes and contributions and other taxes
- withholding tax and advance payments for CIT
- CIT and PIT when applying the special tax regime – Retail tax
- 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
05th of January 2025
