KAZAKHSTAN: NEWS AND ACCOUNTING ACTIVITIES, JUNE 2023

• Regulation of taxi activities is introduced: carrier company will enter into employment contracts with drivers;
• The list of companies subject to tax audits has been published in the second half of the year, reason of tax audit – high degree of tax risk;
• The list of companies subject to field customs inspection in the 2nd half of 2023;
• Accounting rules in state institutions have been changed;
• On June 28, we expect an additional day off in honor of the celebration of Kurban Ait
• Tax returns forms 110.00, 200.00, 240.00, 910.00, 920.00 will be amended from 1^st of July 2023. More information on changes will be provided soon, stay tuned with FChain;
• Full list of accounting activities in June you may see below:

1. Calculation and payment of wages for May: 1 – 10 of June, 2023
2. Submission of tax reporting –

before June, 15

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

before June, 20

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

3. Payment of taxes:

Before June, 5

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

Before June, 22

• excise + excise for aggregate customs payment
• the amount of indirect taxes on imported goods from the EEU countries

Before June, 26

• salary taxes and contributions and other taxes
• Withholding tax and advance payments for CIT
• digital mining fee
• 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^nd of June 2023