Deadline for submission;Name of the report;Tax period

15 March;Excise duty declaration;January 20 March;Declaration on the payment for negative environmental impact (applicable to operators of objects of categories I and II, with the total annual payments of up to 100 MCI upon receipt of a permit document no later than 20 March 20);2024 20 March;Application for the import of goods and the payment of indirect taxes February 20 March;Calculation of current payments for the use of land plots;2024

Payment deadline;Name of the payment;Period for which payments are due

5 March;Personal income tax on income of persons engaged in private practice (private notaries, private bailiffs, lawyers, professional mediators) that was received in February 2024;February 20 March;Excise duty, including the excise duty on imported goods from the Eurasian Economic Union countries;February 20 March;Import VAT on goods (imported to Kazakhstan from the Eurasian Economic Union countries);February 20 March;Payment for negative environmental impact: purchase of pollution permits by operators of objects of categories I and II, with the total annual payments of up to 100 MCI (when a permit document is issued no later than 20 March 2024);2024 26 March;Advance payment of corporate income tax;March 26 March;Pension fund contributions withheld at the source of payment made to local employees as well as individuals providing work and services under independent contractor agreements;February 26 March;Obligatory social health insurance contributions made to the State Social Health Insurance Fund by local employees as well as individuals providing work and services under independent contractor agreements;February 26 March;Single aggregate payment;February 26 March;Individual income tax withheld at the source of payment;February 26 March;Individual income tax withheld at the source of payments made to non-resident employees of non-resident legal entities without a permanent establishment in the Republic of Kazakhstan;February 26 March;Individual income tax on the income of an individual entrepreneur applying a special tax regime via a special mobile application;February 26 March;Corporate income tax withheld at the source of payment made to residents;February 26 March;Corporate income tax withheld at the source of payment made to non-residents;February 26 March;Obligatory social health insurance contributions to the State Social Health Insurance Fund;February 26 March;Payment for outdoor (visual) advertising;March 26 March;Payment for the use of radio frequency spectrum by foreigners, stateless persons and non-resident legal entities not operating in the Republic of Kazakhstan and not registered as taxpayers of the Republic of Kazakhstan, upon receipt of a permit in February 2024;February 26 March;Current payment for the use of radio frequency spectrum: current payment;February 26 March;Payment for the use of land plots: at the expiry of the contract for temporary fee-based land use or its termination in February 2024;For the actual period of land use 26 March;Social tax for local and foreign employees;February 26 March;Social contributions to the State Social Insurance Fund;February