In order to support individual business entities, the Tax Code provides for special tax regimes that establish a simplified procedure for calculating certain types of taxes and filing tax reports. The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan spoke about the terms and forms of tax reports and the terms for paying taxes for each tax regime.
So, for individual entrepreneurs applying CHP based on a patent, the Tax Code provides for the possibility of providing a Calculation of the cost of a patent (form 911.00) from one month to a year. Payment of the cost of the patent and social payments is made by the taxpayer before the submission of the Calculation.
Individual entrepreneurs who apply the CHP using a special mobile application do not submit tax reports. The calculation of the amount of PIT and social payments is made monthly through a special mobile application no later than the 15th day of the month following the reporting one and paid no later than the 25th day of the month following the reporting one.
Taxpayers applying the CHP on the basis of a simplified declaration submit a declaration (form 910.00) to the state revenue authority at the location of the taxpayer for the first half of the year no later than August 15 (pay no later than August 25), for the second half of the year no later than February 15 (pay no later than 25 February).
At the same time, it should be noted that the payment of individual income tax and social payments from the income of employees is made monthly no later than the 25th day of the month following the month in which income is paid.
Payers of the unified land tax submit a declaration (form 920.00) no later than March 31 of the year following the reporting year to the tax authorities at the location of the land plot.
Payment of the unified land tax, fees for the use of water resources of surface sources are also made at the location of the land plot, in the following order:
1) amounts calculated from January 1 to October 1 of the reporting period - no later than November 10 of the current reporting period;
2) amounts calculated from October 1 to December 31 of the reporting period - no later than April 10 of the reporting period following the reporting period. From 2022, the amount of the unified land tax will go to the local government budget.
Payment of individual income tax and social payments for employees must be made monthly no later than the 25th day of the month following the month in which income is paid.
Taxpayers applying the SNR of retail tax submit a declaration (form 913.00) to the tax authority at the location of the taxpayer no later than the 15th day of the second month following the reporting quarter. Payment is made no later than the 25th day of the second month following the reporting quarter.
At the same time, individual income tax and social payments from the income of employees are paid monthly no later than the 25th day of the month following the month in which income is paid.
State Revenue Department for Beimbet Mailin District