{"id":41545,"date":"2023-10-04T11:48:56","date_gmt":"2023-10-04T08:48:56","guid":{"rendered":"https:\/\/f-chain.com\/?p=5131"},"modified":"2023-10-04T11:48:56","modified_gmt":"2023-10-04T08:48:56","slug":"kazakhstan-news-and-tax-accounting-activities-october-2023-az","status":"publish","type":"post","link":"https:\/\/az.f-chain.com\/az\/kazakhstan-news-and-tax-accounting-activities-october-2023-az\/","title":{"rendered":"Kazakhstan: News And Tax\/Accounting Activities, October 2023"},"content":{"rendered":"

[vc_row][vc_column width=”2\/3″][vc_column_text]<\/p>\n

Discussions regarding the Tax Code in 2025 are ongoing. Below are some of the upcoming changes to be acquainted with:<\/span>\u00a0<\/span><\/h3>\n
    \n
  • Upcoming changes to VAT: VAT for different sectors of the economy will be different. But the exact rate is not yet clear.\u00a0<\/span>\u00a0<\/span><\/li>\n
  • Changes to Corporate Income Tax Rate are in progress: current CIT rate is 20%. A potential rise to CIT rate is being discussed.\u00a0<\/span>\u00a0<\/span><\/li>\n
  • Individual Income Tax: currently, Kazakhstan is in use of \u201cSingle Flat Rate\u201d tax practice for individual income tax. However, there are discussions around adopting to a \u201cProgressive Rate\u201d taxation practice.\u00a0<\/span>\u00a0<\/span><\/li>\n
  • The optimization of excise tax rates on tobacco products is under consideration, with plans for a progressive elevation in the excise tax rate in cigarettes, aiming to reach 28 euros by 2024.\u00a0<\/span>\u00a0<\/span><\/li>\n
  • Reforms to Special Tax Regimes: consolidating regimes that share similar conditions, eliminating unused ones, adjusting regime eligibility criteria based on real-world usage data, and enhancing the retail tax regime.<\/span>\u00a0<\/span><\/li>\n
  • Taxation on vehicles and real estate property owners: several upcoming measures are in progress with the aim of optimizing taxation related to automobiles.<\/span>\u00a0<\/span><\/li>\n
  • International Taxation: the process of revising the application of benefits for dividends paid to non-residents is currently underway, and efforts are being made to establish a clear definition of “royalty” to ensure consistent application and resolve contentious matters.<\/span>\u00a0<\/span><\/li>\n
  • Full list of accounting activities in October you may see below:\u00a0<\/span>\u00a0<\/span><\/li>\n<\/ul>\n
      \n
    1. Calculation and payment of wages for September: 1 \u2013 10 of October, 2023<\/span>\u00a0<\/span><\/li>\n
    2. Submission of tax reporting \u2013<\/span>\u00a0<\/span><\/li>\n<\/ol>\n

      before October, 16<\/span><\/i><\/b>\u00a0<\/span><\/p>\n

        \n
      • submission an excise duty tax return in the form 400.00 and calculation for subdivisions in the form of 421.00<\/span>\u00a0<\/span><\/li>\n<\/ul>\n

        before October, 20<\/span><\/i><\/b>\u00a0<\/span><\/p>\n

          \n
        • EAEU for received imports – submission of an import application in the form 328.00 and payment of VAT<\/span><\/li>\n<\/ul>\n

          3. <\/span>Payment of taxes:\u00a0<\/span>\u00a0<\/span><\/p>\n

          Before October, 2<\/span><\/i><\/b>\u00a0<\/span><\/p>\n

            \n
          • individuals engaged in private practice pay PIT (personal income tax)<\/span>\u00a0<\/span><\/li>\n<\/ul>\n

            Before October, 20<\/span><\/i><\/b>\u00a0<\/span><\/p>\n

              \n
            • excise + excise tax for enterprise standard<\/span>\u00a0<\/span><\/li>\n<\/ul>\n

              Before October, 26<\/span><\/i><\/b>\u00a0<\/span><\/p>\n

                \n
              • wage taxes and contributions\u00a0<\/span>\u00a0<\/span><\/li>\n
              • withholding tax and advance payments for CIT<\/span>\u00a0<\/span><\/li>\n
              • other taxes<\/span>\u00a0<\/span><\/li>\n<\/ul>\n
                  \n
                1. Submission of statistical reporting according to schedule for your business activities<\/span>\u00a0<\/span><\/li>\n
                2. Other activities in area of primary documentation checkup\/collection, reconciliation acts and matching of electronic invoices on state portal with 1C or other software; daily bookkeeping activities.\u00a0\u00a0<\/span>\u00a0<\/span><\/li>\n<\/ol>\n

                  \u00a0<\/span><\/p>\n

                  article prepared by Fatima Nuritova<\/span><\/i>\u00a0<\/span><\/p>\n

                  3<\/span><\/i>nd<\/span><\/i> of October 2023<\/span><\/i>\u00a0<\/span><\/p>\n

                  \u00a0<\/span><\/p>\n

                  \u00a0<\/span><\/p>\n

                  \u00a0<\/span><\/p>\n

                  \u00a0<\/span>[\/vc_column_text][\/vc_column][vc_column width=”1\/3″][vc_single_image image=”5133″ img_size=”full”][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

                  [vc_row][vc_column width=”2\/3″][vc_column_text] Discussions regarding the Tax Code in 2025 are ongoing. Below are some of the upcoming changes to be acquainted with:\u00a0 Upcoming changes to VAT: VAT for different sectors of the economy will be different. But the exact rate is not yet clear.\u00a0\u00a0 Changes to Corporate Income Tax Rate are in progress: current CIT<\/p>\n","protected":false},"author":1,"featured_media":46664,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[20,21],"tags":[],"class_list":["post-41545","post","type-post","status-publish","format-standard","hentry","category-feautured-post-ru","category-news-ribbon-ru"],"acf":[],"yoast_head":"\nKazakhstan: News And Tax\/Accounting Activities, October 2023 - FChain<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/az.f-chain.com\/\" \/>\n<meta property=\"og:locale\" content=\"az_AZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kazakhstan: News And Tax\/Accounting Activities, October 2023 - FChain\" \/>\n<meta property=\"og:description\" content=\"[vc_row][vc_column width=”2\/3″][vc_column_text] Discussions regarding the Tax Code in 2025 are ongoing. 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