Date of publication: 02.04.2025 10:28
Date of changing: 02.04.2025 10:32

In April, taxpayers will have a number of important dates for reporting and paying taxes. The Department of State Revenue for the city of Almaty recommends that you familiarize yourself with the deadlines in advance and fulfill your obligations on time in order to avoid accrual of penalties and other consequences for delay.

 

TAX REPORTS:

April 15, 2025:

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

April 21, 2025:

  • Form 101.02 for 2-4 quarters of 2025 – calculation of the amount of advance payments for the CPN payable for the period after the submission of the CPN declaration;
  • Form 328.00 for March 2025 – application for import of goods and payment of indirect taxes.

 

PAYMENTS:

April 1, 2025:

  • Personal transport tax for 2024

April 10, 2025:

  • CPN, the final calculation of the declaration for 2024;
  • IPN, the final calculation of the declaration for 2024 on the income of individuals (residents, non-residents), not taxed at the source of payment;
  • CIT at the source of payment, withheld from the income of a non-resident legal entity, for accrued but unpaid amounts of income when they are deducted in 2024, as well as when such income is paid after 2024
  • Excess profit tax on the 2024 declaration;
  • Alternative subsurface use tax on the 2024 declaration;
  • Tax on vehicles of legal entities on the 2024 declaration and obligations incurred after July 1, 2024;
  • Land tax of legal entities and sole proprietors, final calculation of the declaration for 2024;
  • Property tax on legal entities and sole proprietors, final calculation of the declaration for 2024;
  • Unified land tax, payment for the use of surface water resources, calculated by taxpayers of the unified land tax from October 1 to December 31, 2024.

April 21, 2025:

  • VAT in the EAEU for March 2025;
  • Excise tax, including imported goods from the EAEU, for March 2025..

April 25, 2025:

  • KPN, advance payments for April 2025
  • CPN and IPN from income paid in March 2025
  • IPN from the income of the sole proprietor who applies the SNR using a special mobile application for March 2025.
  • Single payment, social tax, social contributions, deductions and contributions to the CSHI, OPV, OPV, OPVR for March 2025
  • Payment for the placement of outdoor (visual) advertising, the use of the radio frequency spectrum, and the use of land.