Tax reporting
TNF 328.00 - Application for import of goods and payment of indirect tax
If a taxpayer of Kazakhstan imports goods from the EAEU countries, he must submit a tax statement on the import of goods in the form 328.00, the deadline for delivery of which is determined no later than the 20th day of the month following the month of import of goods. Also, the form 328.00 must be checked with the issued medical records.
Payments
Excise tax+ excise tax for the structural unit
Excise taxes on excisable goods (with the exception of labeled excisable goods) imported from the territory of the EAEU are paid no later than the 20th day of the month following the month of registration of imported excisable goods.
Amounts of indirect taxes on imported goods within the EAEU
VAT on imported goods is paid at the location (place of residence) of taxpayers no later than the 20th day of the month following the tax period.
August 25th
Payments
Personal income tax at the source of payment, social tax, social payments, mandatory pension contributions
The personal income tax withheld at the source of payment, social tax, social payments and mandatory pension contributions must be paid monthly no later than the 25th day of the month following the month in which the income was paid.
Advance payments on the CPN
These advance payments are paid in equal installments before the 25th day of each month of the reporting quarter.
Payment for the placement of outdoor (visual) advertising
The amounts of fees to be paid to the budget for one calendar month for advertising are paid no later than the 25th of the following month.
CPN at the source of payment
A resident is required to pay corporate income tax for a non-resident by the 25th day of the month following the month of income payment to a non-resident.
Payment of export rental tax
Payment of the export rental tax is made in equal installments before the 25th day of each month of the reporting quarter.
Payment of the mining tax
The mining tax is paid in equal installments until the 25th day of each month of the reporting quarter.
Payment for the use of water resources from surface sources
Fees for the use of surface water resources are charged quarterly, no later than the 25th of the second month following the reporting quarter
Value added tax
The VAT payer is obliged to pay the tax to the budget for each tax period no later than the 25th day of the second month following the reporting tax period, the deadline for submitting the VAT declaration.
Taxes and payments on the simplified declaration for half a year
Taxes calculated based on the results of entrepreneurial activity (3% of income) are paid by the 25th day of the second month following the reporting half-year, i.e. for the 1st half of the year before August 25, 2023 and for the 2nd half of the year before February 25, 2024.
Digital Mining Fees
Payment for digital mining is made in equal installments until the 25th of each month of the reporting quarter. according to KBK 105 317.
Current payment of land tax and property tax
The amounts of current land tax and property tax payments are payable in equal installments by the 25th of each month of the reporting quarter.
Gambling tax
The gambling tax is paid in equal installments until the 25th of each month of the reporting quarter.
Retail tax
Taxes must be paid by the 25th of the second month after the reporting period.
Personal income tax and social payments under a special tax regime using a mobile application
The personal income tax withheld at the source of payment and social security payments must be paid monthly no later than the 25th day of the month following the month in which the income was paid.
The current payment of the fee for the negative impact on the environment
The current payment amounts for the actual amount of negative environmental impact are paid no later than the 25th of the second month following the reporting quarter.
VAT on foreign Internet companies

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1055020?lang=kk