The deadline for taxes and payments expires on July 24 and 25, 2025. It is necessary to pay: until July 25: Personal income tax on the income of foreign personnel provided; VAT on the liquidation declaration upon de-registration in June 2025; no later than July 25: for July 2025: advance payments on the CPN; payment for the placement of outdoor (visual) advertising. for June 2025: CPN and IPN withheld at the source of payment; IPN from the income of individual entrepreneurs to the SNR using the SMP; social tax, single payment, OPV, OPVR, OPPV, social contributions, OOSMS, VOSMS. And also: payment for the use of land plots - upon conclusion of a land use agreement in June; payment for the use of the radio frequency spectrum - if the permit is received in June.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1039039?lang=kk