Kazakhstan: news and accounting activities, November 2024

• Consolidated payment order for tax payment is introduced from November 11
• Discussions continue on the new tax code that will go into effect in 2026. Among the changes are expected to be a reduction in taxes and tax reporting, changes in taxation regimes, reduction of tax exemptions, reduction of the administrative burden on business when interacting with government agencies, etc.
• Full list of accounting activities in November you may see below:

1. Calculation and payment of wages for October: 1 – 10 of November, 2024
2. Submission of tax reporting –

 before November, 15

• calculation of CIT at source for the 3^rd quarter of 2024 according to form 101.04 and 101.03
• submission of individual income tax and social tax for the 3^rd quarter of 2024 in form 200.00
• submission of VAT return for the 3^rd 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 3^rd quarter of 2024 in form 570.00
• submission of mineral extraction tax return for the 3^rd quarter of 2024 in form 590.00
• Gambling tax and fixed tax return for the 3^rd quarter of 2024 on form 710.00
• declaration on payment for the use of water resources of surface sources for the 3^rd quarter of 2024 on form 860.00
• declaration on payment for emissions into the environment for the 3^rd quarter of 2024 in the form 870.00
• declaration for taxpayers applying special tax regime of retail tax for the 3^rd quarter of 2024 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

3. Payment of taxes:

Before November, 5

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

Before November, 20

excise + excise for aggregate customs payment

Before November, 25

• 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 Yekaterina Kassumova

Director of FChain Kazakhstan Ekaterina

1^st of November 2024