The State Duma of the Almaty Region reminds of the need to pay taxes and payments to the budget.

If the last day of the deadline for fulfilling a tax obligation falls on a non-working day, then according to paragraph 2 of Article 38 of the Tax Code, the deadline expires at the end of the next working day.

Thus, it is necessary to pay to the budget:

1. CPN, advance payments for July 2021.
2. The CPN withheld at the source of payment from the resident's income paid in June 2021.
3. Personal income tax withheld at the source of payment:

- from the income paid in June 2021;

- from the income of non-resident individuals from sources in the Republic of Kazakhstan from the increase in value.

4. CPN withheld at the source of payment:

- from the income of a non-resident, accrued and paid, as well as within the amount of the prepayment paid in June 2021;

- from the income of a non-resident from sources in the Republic of Kazakhstan from the increase in value.

5. IPN from income paid in June 2021:

- foreign personnel provided by a non-resident whose activities do not form a permanent establishment in the Republic of Kazakhstan (income under clause 7 of Article 655 of the Tax Code);

- foreigners and stateless persons sent to the Republic of Kazakhstan by a non-resident legal entity that is not registered as a taxpayer of the Republic of Kazakhstan (income under paragraph 1 of Article 656 of the Tax Code).

6. IPN from income paid in June 2021:

-non-resident individuals from sources in the Republic of Kazakhstan, including income from activities in the Republic of Kazakhstan under an employment contract (agreement, contract) concluded with a resident or non-resident who are employers (income under paragraph 3 of Article 655 of the Tax Code).

7. Social tax for June 2021.
8. Payment for the use of land plots:

- an individual on land plots received for paid land use and not used in business activities, in the case of concluding a temporary paid land use agreement in June 2021;

- upon expiration of the contract of temporary paid land use or its termination in June 2021.

9. The fee for the use of the radio frequency spectrum paid by foreigners, stateless persons and non-resident legal entities that do not operate in the Republic of Kazakhstan and are not registered as taxpayers of the Republic of Kazakhstan, upon receipt of a permit in June 2021.
10. Payment for the placement of outdoor (visual) advertising for July 2021.
11. Mandatory pension contributions:

- withheld from income paid to employees and individuals under GPH contracts in June 2021;

- paid in their favor by sole proprietors (except for sole proprietors applying SNR on the basis of a patent), PPP from the income received in June 2021;

- paid by the insurance company when making an insurance payment in June 2021;

- paid voluntarily by citizens of the Republic of Kazakhstan on income received in June 2021:

under GPH contracts, the subject of which is the performance of works (provision of services) concluded with individuals who are not tax agents;

from working in the representative offices of international organizations in the Republic of Kazakhstan, diplomatic missions and consular offices of foreign states accredited in the Republic of Kazakhstan;

from working outside the Republic of Kazakhstan.

12. Mandatory occupational pension contributions calculated on the income paid to employees in June 2021.
13. Social contributions for June 2021.

Deductions for CSHI on income paid to employees in June 2021.

14. Contributions to the OSMS:

- withheld from income paid to employees and individuals under GPH contracts in June 2021;

- sole proprietors paid in their favor (except for sole proprietors applying the SNR on the basis of a patent), PPP from the income received in June 2021;

- paid by independent payers from the income received in June 2021.