In May, taxpayers will have to submit a number of reports and make payments on time. The Department of State Revenue in Almaty recommends that you familiarize yourself with the deadlines of obligations and fulfill them in a timely manner in order to avoid penalties and other consequences.

 

TAX REPORTS:

On May 15, 2025:

• Form 101.03 – calculation of the CPN withheld from the source of payment from the income of a resident for 1q. 2025;

• Form 101.04 – calculation of the CPN withheld from the source of payment from the income of a non-resident for 1Q. 2025;

• Form 200.00 – declaration of the IPN and social tax for 1q. 2025;

• Form 300.00 – VAT declaration for Q1 2025;

• Forms 400.00 and 421.00 for March 2025 – excise tax declaration and calculation for structural divisions or objects related to taxation;

• Form 500.00 – royalty and mining bonus declaration for Q1 2025;

• Form 570.00 – export rental tax declaration for Q1 2025;

• Form 590.00 – mining tax declaration for Q1 2025;

• Form 710.00 – gambling tax declaration for the 1st quarter of 2025;

• Form 860.00 – declaration of payment for the use of water resources for Q1 2025;

• Form 870.00 – declaration of payment for negative environmental impact for Q1 2025;

• Form 880.00 – declaration of payment for digital mining for Q1 2025;

• Form 913.00 – declaration for taxpayers,

May 20, 2025:

• Form 328.00 for April 2025 – application for import of goods and payment of indirect taxes.

 

PAYMENTS:

May 20, 2025:

• VAT in the EAEU for April 2025;

• Excise tax, including imported goods from the EAEU, for April 2025

May 26, 2025:

• CPN, advance payments for May 2025

• CPN and IPN withheld at the source of payment from income paid in April 2025

• CPN and IPN on income paid in April 2025

• Personal income tax from the income of the sole proprietor applying the SNR using a special mobile application for April 2025.

• CPN, IPN for taxpayers applying the retail tax assessment for the 1st quarter of 2025

• VAT, export rental tax, mining tax, royalties, mining bonus, gambling tax, digital mining fee for Q1 2025

• Current payments of legal entities for land and property taxes.

• Current payments for the use of land, for the use of water resources, for the negative impact on the environment, for the use of the radio frequency spectrum, for the placement of outdoor (visual) advertising.

• Single payment, social tax, social contributions, deductions and contributions to the CSHI, OPV, OPV, OPVR for April 2025.