- Transition to a single time zone in Kazakhstan: residents of the cities of Astana, Almaty, Shymkent, regions of Akmola, Almaty, Zhambyl, Karaganda, Kostanay, Pavlodar, North Kazakhstan, Turkestan, East Kazakhstan, Abay, Zhetisu and Ulytau to change the time back one hour on March 1, 2024.
- New rules for registering foreign citizens have been introduced, more information on mandatory procedure of dactyloscopy you may find here https://f-chain.com/mandatory-dactyloscopy-in-kazakhstan-from-2024/ .
- Significant changes have taken place in the legislation of Kazakhstan regarding the rules for obtaining an individual identification number (IIN), here you may find more information https://f-chain.com/business-or-employment-in-kazakhstan/ .
- Introduces amendments to the rules for issuing an electronic accompanying delivery note for goods (EAND). EAND need to be issued only for 4 categories of goods: biofuels, alcoholic beverages, petroleum products and traceable goods.
- We will have additional days off due to public holidays – 8th of March and Nauryz, the additional days off are 8th, 21st, 22nd, and 25th of March.
Full list of accounting activities in March you may see below:
- Calculation and payment of wages for February: 1 – 10 of March
- Submission of tax reporting –
before March, 15
- submission of an excise duty tax return in the form 400.00 and calculation for subdivisions in the form of 421.00
before March, 20
- EEU for received imports – submission of an import application in the form 328.00 and payment of VAT
Tax return on payment for negative environmental impact up to 100 minimum design indexes for 2024 on form 870.00
Before April, 1
- CIT declaration in forms 100.00, 110.00, 150.00 and 180.00 for 2023
- Withholding tax calculation for accrued but unpaid amounts of non-resident’s income in the form of 101.04 for the 4th quarter of 2023
- IIT declaration on forms 220.00, 240.00 for 2023
- Tax declaration for surplus profit on forms 540.00 for 2023
- Declaration on taxes on property, land and transport in the form of 700.00 for 2023
- Register of lease agreements in the form 871.00 for 2023
- Declaration on Special Tax Treatments with deduction for fixed in the form of 912.00 for 2023
- Declaration of the single land tax in form 920.00 for 2023
3.Payment of taxes:
Before March, 5
- individuals engaged in private practice pay PIT (personal income tax)
Before March, 20
- excise + excise for aggregate customs payment
- EAEU taxes;
- limit on the redemption fees for emissions into the environment to MCI 100;
Before March, 26
- Salary taxes and contributions and other taxes
- Withholding tax and advance payments for CIT
- 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 is prepared by Director of FChain Kazakhstan
Ekaterina Kassumova
