Kazakhstan: news and accounting activities, May 2025

Kazakhstan: news and accounting activities, May 2025

• Significant amendments to the tax code were enacted that will take effect in 2026. Read more here https://f-chain.com/kazakhstan-new-tax-code-approved-by-the-mazhilis/
• Majilis considers new criteria for verification of mobile transfers in Kazakhstan
• There will be three additional days off in May due to public holidays:

May 1 Day of Unity of the Peoples of Kazakhstan

May 7 Defender of the Fatherland Day

May 9 Victory Day

• Full list of accounting activities in May you may see below:

1. Calculation and payment of wages for April: 1 – 10 of May
2. Submission of tax reporting –

 

before May, 15

• calculation of CIT at source for the 1^st quarter of 2025 according to form 101.04 and 101.03
• submission of individual income tax and social tax for the 1^st quarter of 2025 in form 200.00
• submission of VAT return for the 1^st quarter of 2025 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 2025 in form 570.00
• submission of mineral extraction tax return for the 1^st quarter of 2025 in form 590.00
• gambling tax and fixed tax return for the 1st quarter of 2025 on form 710.00
• declaration on payment for the use of water resources of surface sources for the 1^st quarter of 2025 on form 860.00
• declaration on payment for emissions into the environment for the 1^st quarter of 2025 in the form 870.00
• declaration on payment for digital mining for the 1^st quarter of 2025 in form 880.00
• declaration for taxpayers applying special tax regime of retail tax for the 1^st quarter of 2025 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

3. Payment of taxes:

 

Before May, 20

• excise + excise for aggregate customs payment
• the amount of indirect taxes on imported goods from the EEU countries
• payment for the use of plant resources

 

Before May, 26

• salary taxes and contributions and other taxes
• Withholding tax and advance payments for CIT
• VAT for the 1^st quarter of 2025
• digital manning fee
• gambling tax
• 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 is prepared by

Director of FChain Kazakhstan

Ekaterina Kassumova

02.05.2025