KAZAKHSTAN: NEWS AND ACCOUNTING ACTIVITIES, MAY 2024

A pilot project was launched for state registration of a legal entity belonging to small and medium-sized enterprises through the “e-government” web portal using biometric verification
Punishment in the form of a fine for violations in the preparation and submission of statistical reports will be introduced from June 8, 2024
The Day of Unity of the People of Kazakhstan, Defender of the Fatherland Day and Victory Day are celebrated in May in Kazakhstan, so there will be additional days off on May 1, 7-9 and one working Saturday on May 4
Full list of accounting activities in May you may see below:

before May, 15

calculation of CIT at source for the 1^st quarter of 2024 according to form 101.04 and 101.03
submission of individual income tax and social tax for the 1^st quarter of 2024 in form 200.00
submission of VAT return for the 1^st quarter of 2024 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 1^st quarter of 2024 in form 570.00
submission of mineral extraction tax return for the 1^st quarter of 2024 in form 590.00
gambling tax and fixed tax return for the 1st quarter of 2024 on form 710.00
declaration on payment for the use of water resources of surface sources for the 1^st quarter of 2024 on form 860.00
declaration on payment for emissions into the environment for the 1^st quarter of 2024 in the form 870.00
declaration on payment for digital mining for the 1^st quarter of 2024 in form 880.00
declaration for taxpayers applying special tax regime of retail tax for the 1^st quarter of 2024 in the form 913.00

before May, 20

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

Before May, 6

Before May, 20

excise + excise for aggregate customs payment
the amount of indirect taxes on imported goods from the EEU countries
redemption of the limit on payment for emissions into the environment up to 100 MCI;

Before May, 27

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 Director of FChain Kazakhstan

Ekaterina Kassumova

03.05.2024