- Extension of the deadline for the submission of the certificate of residence The submission (including legalization) of a document confirming the residence of a non-resident for 2019 and 2020 is extended until December 31, 2021. This measure is necessary in order to exclude double taxation during the period of restrictive measures, since the submission of documents is difficult due to the introduction of quarantine measures in foreign countries, Article 57-7 of the Law on the Enactment of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code) (hereinafter – the Introduction of the ZRK) is put into effect from January 1, 2021.
-Introduction of deferral for the payment of personal income tax and social tax. Thus, the tax agent, no later than July 1, 2021, withholds and transfers individual income tax on income subject to taxation at the source of payment, the payment term of which comes in the period from April 1, 2021 to July 1, 2021. The provisions of this article apply to taxpayers who, as of July 1, 2021, carry out activities determined by the Government of the Republic of Kazakhstan for taxpayers applying a special retail tax regime, as well as to persons engaged in private practice. Article 2 of the Law From April 1 to July 1, 2021, a deferral was introduced for the payment of personal income tax and social tax on VAT in the affected industries.