NEWS AND ACCOUNTING ACTIVITIES JUNE 2021, KAZAKHSTAN - FCHAIN

June 2021 is marked by the stabilization of the COVID 19 epidemic situation, several regions of Kazakhstan moved from the red zone to the green zone, including Almaty. State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan approved the list of companies that fall under the mandatory audit in the second half of this year. At the same time we have a moratorium on tax audits until the end of 2023, so the list of companies that have been audited is small – only 121 companies throughout Kazakhstan from the large business sector, normally the list is much longer.

In field of bookkeeping and tax activities June is not loaded, you may see it below. That is why June is perfect time to prepare accounting policy of the company if not prepared or make archiving of documents for previous period

Activities of accounting and tax accounting in June:

1. Calculation and payment of wages for February: 1 – 10 of June, 2021
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 21
     • EAEU for received imports – submission of an import application in the form 328.00 and payment of VAT
3. Payment of taxes:
   • Before 7th of June individuals engaged in private practice pay IIT
   • Before 21st of June – Excise and the amount of indirect taxes on imported goods from the EAEU countries
   • Before 25th of June
     • salary taxes and contributions
     • CIT at the source of payment and advance payments for CIT
     • other taxes.
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, closure of previous month; daily bookkeeping activities.

Article is prepared by Ekaterina Kassumova