On May 25, a number of taxes and payments will expire

On May 25, a number of taxes and payments will expire

On May 25, a number of taxes and payments will expire

The Department of State Revenues in Almaty reminds that on May 25, 2021, a number of taxes and fees will expire, zakon.kz reports.

Thus, the following payments expire:

CIT, advance payments for May 2021;

CIT paid at the source of payment of the resident in April 2021 and deducted from the accrued and paid income of the non-resident, as well as the amount of advance payment paid in April 2021;

CIT withheld at the source of payment of income of individuals paid in April 2021;

Declaration for taxpayers applying the retail tax of special tax regimes for the 1st quarter of 2021 on the form 913.00;

VAT for the 1st quarter of 2021;

Rent tax on exports in the 1st quarter of 2021;

Payment for reimbursement of historical costs, if the amount of payment in the 1st quarter of 2021 exceeds 10,000 MCI;

Mineral extraction tax for the 1st quarter of 2021;

On the additional payment of the subsurface user working under the production sharing contract for the 1st quarter of 2021, the share of the Republic of Kazakhstan in the production sharing, royalties, production bonus;

Current tax payments for the 1st quarter of 2021;

Social tax for April 2021;

Land tax, current payment no later than May 25, 2021;

Property tax, current payment no later than May 25, 2021;

Gambling business tax for the 1st quarter of 2021;

Payment for the use of land – the current payment to be paid no later than May 25, 2021;

Payment for the use of surface water resources – the current payment for the 1st quarter of 2021;

Payment for emissions into the environment for the 1st quarter of 2021 (in the total annual amount of payment to payers of 100 MCI and more on the objects of pollution, mobile sources of pollution);

Payment for the use of radio frequency spectrum paid by foreigners, stateless persons and non-resident legal entities who are not working in the Republic of Kazakhstan and are not registered as taxpayers in the Republic of Kazakhstan, subject to obtaining a permit in April 2021;

Fee for placement of outdoor (visual) advertising for May 2021;

Mandatory pension contributions withheld from income in April 2021;

Mandatory occupational pension contributions accrued on income paid to employees in April 2021;

Social insurance contributions for April 2021;

OSMS contributions for income paid to employees in April 2021;

OSMS contributions deducted from income in April 2021.

Information on the payment of taxes and fees for 2021 and the deadlines for submission of tax returns can be found in the tax calendar.

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