In March 2025, taxpayers will have to fulfill a number of reporting and tax obligations. In order to avoid the accrual of penalties, it is necessary to pay taxes and other mandatory payments to the budget in a timely and complete manner within the time limits established by law, the Department of State Revenue for the city of Almaty reports.

 

TAX REPORTS:

March 17, 2025:

• Forms 400.00 and 421.00 for January 2025 – declaration of excise duty and payment for structural units or objects related to taxation.

March 20, 2025:

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

March 31, 2025:

• Form 100.00, 110.00, 150.00, 180.00 for 2024 – CPN declaration;

• Form 101.04 for the 4th quarter of 2024 – calculation of the CPN withheld at the source of payment from the income of a non-resident;

• Form 220.00 for 2024 – declaration of personal income tax (for sole proprietors applying the generally established taxation regime and the Tax Code for agricultural producers and agricultural cooperatives);

• Form 240.00 for 2024 – declaration of personal income tax (for resident and non-resident labor immigrants);

• Form 540.00 for 2024 – Excess profit tax return;

• Form 700.00 for 2024 – declaration on land tax, property tax, transport tax;

• Form 871.00 for 2024 – register of lease agreements;

• Form 912.00 for 2024 – declaration of the tax relief using a fixed deduction;

• Form 920.00 for 2024 – declaration for single land tax payers.

 

PAYMENTS:

March 20, 2025:

• VAT in the EAEU for February 2025;

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

March 26, 2025:

• CPN, advance payments for March 2025

• CPN and IPN on income paid in February 2025

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

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

• Payment for the placement of outdoor (visual) advertising, the use of the radio frequency spectrum, the use of land, the provision of long-distance or international telephone communications, as well as cellular communications, the use of a license to engage in certain types of activities.

 

Reports can be submitted through the Taxpayer's Office (https://cabinet.kgd.gov.kz ), as well as using mobile applications of second-tier banks and e-Salyq Business.