The Department of State Revenue for the Pavlodar region recalls the key deadlines for the payment of taxes and other mandatory payments established by the Tax Code of the Republic of Kazakhstan.
Timely fulfillment of tax obligations avoids the accrual of penalties and the application of administrative liability measures.

Monthly payments
No later than the 20th:
- Excise taxes (Form 400.00);
- Application for the import of goods and payment of indirect taxes (form 328.00).
No later than the 25th:
- Corporate income tax (CIT) withheld at the source of payment (forms 101.03, 101.04);
- Advance payments on the CPN (form 101.02);
- Individual Income tax (IIT) and social tax (Form 200.00);
- Income tax on non-residents (form 200.02);
- Personal income tax and social payments under special tax regimes (forms 910.00, 920.00).

Quarterly payments
Payment deadlines occur four times a year: no later than February 25, May 25, August 25 and November 25. These include:
- Value added tax (VAT) (Form 300.00);
- Gambling tax (Form 710.00);
- Property tax (current payments) (Form 701.01);
- Payment for the use of land plots (form 851.00);
- Payment for the use of water resources (form 860.00);
- Payment for negative environmental impact (Form 870.00);
- Digital mining fee (Form 880.00);
- Mineral extraction tax and other payments by subsurface users (Form 590.00);
- Mandatory deductions and payments (form 641.00);
- Payments under subsurface use contracts (form 500.00);
- Fulfillment of tax obligations in kind (form 531.00).

Annual taxes and other deadlines
No later than April 10:
- CPN (forms 100.00, 110.00, 150.00);
- CPN at the source of payment for non-residents (form 101.04);
- IPN on entrepreneurial activity (form 220.00);
- Tax on transport, land and property (form 700.00);
- Alternative tax on subsurface use (form 600.00);
- Payments from subsurface users and obligations in kind (forms 531.00, 590.00).
No later than July 10:
- Personal identification number of a non-resident individual (form 270.00).
No later than September 25:
- Declaration of income and property (form 270.00).
No later than October 1:
- Personal property tax.

Special tax regimes

- Tax refund based on a simplified declaration (form 910.00): payment is made no later than August 25, 2026 and February 25, 2027.
- CPR for peasant and farm enterprises (form 920.00): payment is made no later than November 10, 2026 and April 10, 2027.

Subscription bonus
Payment is made in the following terms:
- Within 20 working days from the date of recognition as the winner of the competition or signing of the protocol of negotiations;
- Within 10 working days from the date of the license issue;
- Within 20 working days upon making changes to the subsurface use contract;
- Within 20 working days from the date of receipt of the permit for the extraction of groundwater.

The State Revenue Department recommends that taxpayers plan ahead to fulfill their tax obligations and make payments on time. Be attentive to the deadlines!

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1209304?lang=kk