NEWS AND ACCOUNTING ACTIVITIES FEBRUARY 2022, KAZAKHSTAN

February is marked as the last month for the submission of tax returns for the 4th quarter of the previous year for accountants. Full list of accounting activities in February you may see below:

1. Calculation and payment of wages for January: 1 – 10 of February, 2022
2. Submission of tax reporting –

before February, 15

• CIT at source for the IV quarter of 2021 according to form 101.03
• declaration on PIT and ST for the IV quarter of 2021 in the form 200.00
• VAT declaration for the IV quarter of 2021 in the form 300.00
• submission an excise duty tax return in the form 400.00 and calculation for subdivisions in the form of 421.00
• export rental tax declaration for the fourth quarter of 2021 in the form 570.00
• Mineral extraction tax declaration for the 4th quarter of 2021 in the form 590.00
• declaration on current payments for 2022 for land tax and property tax in the form 701.01
• gambling business tax and fixed tax declaration for the 4th quarter of 2021 in the form 710.00
• declaration on payment for the use of water resources of surface sources for the IV quarter of 2021 in the form 860.00
• declaration on payment for emissions into the environment for the IV quarter of 2021 in the form 870.00
• declaration 910.00 for half a year for the simplified regime

before February, 21

• EEU for received imports – submission of an import application in the form 328.00 and payment of VAT
• declaration 851.00 on current payments for the use of land in 2021

3. Payment of taxes:

• Before 7^th of February individuals engaged in private practice pay IIT
• Before 25^th of February

salary taxes and contributions and other taxes

taxes and payments under the simplified declaration for the 2nd half of 2021

CIT at the source of payment and advance payments for CIT

VAT for the fourth quarter of 2021

4. Submission of statistical reporting
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 Ekaterina Kassumova

^1st of February, 2022