TAX CALENDAR FOR THE MONTH OF MAY 2025
12.05.2025 23:22:38 7563
Nolater than May15th
Form 101.03 – calculation of the CPN withheld from the source of payment from the resident's income for the 1st quarter of 2025;
Form 101.04 – calculation of the CPN withheld from the source of payment from the income of a non-resident for the 1st quarter of 2025;
Form 200.00 – declaration on personal income tax and social tax for the 1st quarter of 2025;
Form 300.00 – VAT declaration for the 1st quarter of 2025;
Form 400.00 and 421.00 – excise tax declaration and calculation for structural units or objects related to taxation for March 2025;
Form 570.00 – Export rental tax return for the 1st quarter of 2025;
Form 590.00 – Mining tax return for the 1st quarter of 2025;
Form 710.00 – Gambling tax return for the 1st quarter of 2025;
Form 860.00 – declaration of payment for the use of surface water resources for the 1st quarter of 2025; Form 870.00 – declaration of payment for negative environmental impact for the 1st quarter of 2025; Form 880.00 – declaration of payment for digital mining for the 1st quarter of 2025;
Form 913.00 – declarations for taxpayers applying the Retail tax assessment for the 1st quarter of 2025. No later than May 20th
Not later than May 20
Form 328.00 - statement of importation of goods and payment of indirect tax
Payment by May 20
Excise tax, including on imported goods from the territory of EAEU member states + excise tax for structural subdivisions;
Amounts of indirect taxes on imported goods within the EAEU;
Withholding tax, social tax, social payments, mandatory pension contributions
Pay taxes:
By May 26.
Advance payments for CIT
Payment for placement of outdoor (visual advertising)
CIT at source
Payment for rent tax on exports
Payment for mineral extraction tax
Payment for the use of water resources of surface sources
Payment for digital mining
Current payment for land and property tax
Tax on gambling business
Retail tax
IPN and social payments under special regime using mobile application
Current payment of negative environmental impact fee
VAT on foreign Internet companies
Single payroll tax

Source : https://www.gov.kz/memleket/entities/kgd-zhetysu/press/news/details/993917?lang=kk