The Department of State Revenues for the city of Almaty has compiled information on the deadlines for submitting forms and paying taxes, including declarations for corporate and individual income tax, social tax, VAT, excise tax, and other mandatory payments.
TAX REPORTING:
No later than November 15, 2024:
- Form 101.03 – calculation of corporate income tax withheld at the source from resident income for the 3rd quarter of 2024;
- Form 101.04 – calculation of corporate income tax withheld at the source from non-resident income for the 3rd quarter of 2024;
- Form 200.00 – declaration for individual income tax and social tax for the 3rd quarter of 2024;
- Form 300.00 – declaration for VAT for the 3rd quarter of 2024;
- Form 400.00 and 421.00 – declaration for excise tax and calculation for structural subdivisions or objects related to taxation for September 2024;
- Form 570.00 – declaration for rent tax on exports for the 3rd quarter of 2024;
- Form 590.00 – declaration for mineral extraction tax for the 3rd quarter of 2024;
- Form 701.01 – calculation of current payments for land tax and property tax for 2024 on objects where tax obligations arose or changed as of November 1, 2024;
- Form 710.00 – declaration for gambling business tax for the 3rd quarter of 2024;
- Form 860.00 – declaration for water resource usage fee from surface sources for the 3rd quarter of 2024;
- Form 870.00 – declaration for the fee for negative environmental impact for the 3rd quarter of 2024;
- Form 880.00 – declaration for the fee for digital mining for the 3rd quarter of 2024;
- Form 913.00 – declarations for taxpayers applying the simplified retail tax regime for the 3rd quarter of 2024.
No later than November 20, 2024:
- Form 328.00 – application for the import of goods and payment of indirect taxes for October 2024.
PAYMENTS:
No later than November 5, 2024:
- Individual income tax on income received by individuals engaged in private practice (private notaries, private bailiffs, lawyers, professional mediators) in October 2024.
No later than November 20, 2024:
- VAT in the Eurasian Economic Union for October 2024;
- Excise tax, including on imported goods from the territories of EAEU member states for October 2024.
No later than November 25, 2024:
- Corporate income tax, advance payments for November 2024;
- Corporate income tax withheld at the source from income paid in October 2024;
- Individual income tax withheld at the source from income paid in October 2024;
- Individual income tax on income paid in October 2024;
- Individual income tax on income of individual entrepreneurs applying the simplified tax regime using the simplified taxpayer regime for October 2024;
- Corporate and individual income taxes indicated in the declaration for taxpayers applying the simplified retail tax regime for the 3rd quarter of 2024;
- VAT for the 3rd quarter of 2024;
- Rent tax on exports for the 3rd quarter of 2024;
- Mineral extraction tax for the 3rd quarter of 2024;
- Social tax for October 2024;
- Land tax, current payment due no later than November 25, 2024;
- Property tax, current payment due no later than November 25, 2024;
- Gambling business tax for the 3rd quarter of 2024;
- Fee for digital mining for the 3rd quarter of 2024;
- Unified payment for October 2024;
- Mandatory pension contributions (MPC) for October 2024;
- Mandatory professional pension contributions (MPPC) for October 2024;
- Employer's mandatory pension contributions (EPC) for October 2024;
- Social contributions for October 2024;
- Contributions and payments for compulsory social health insurance (CSHI) for October 2024.
Reports can be submitted via the "Taxpayer's Cabinet" (https://cabinet.kgd.gov.kz), as well as through mobile applications of second-level banks and e-Salyq Business.
To avoid penalties, it is necessary to pay taxes and other mandatory budget payments in full and on time, according to the deadlines established by law.
Detailed information about submitting reports, paying taxes, and payments can be found on the Department's website and on the Instagram page @mkdalmaty_dgdalmaty, as well as by calling 1414/3.