{"id":41579,"date":"2023-12-04T11:39:28","date_gmt":"2023-12-04T08:39:28","guid":{"rendered":"https:\/\/f-chain.com\/?p=5489"},"modified":"2023-12-04T11:39:28","modified_gmt":"2023-12-04T08:39:28","slug":"kazakhstan-news-and-tax-accounting-activities-december-2023-az","status":"publish","type":"post","link":"https:\/\/az.f-chain.com\/az\/kazakhstan-news-and-tax-accounting-activities-december-2023-az\/","title":{"rendered":"Kazakhstan: News And Tax\/Accounting Activities, December 2023"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column width=&#8221;2\/3&#8243;][vc_column_text]<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<ul>\n<li>New VAT refund rules come into force from December 4, 2023.<\/li>\n<li>Changes are planned for the retail tax in 2024 in terms of limiting the application by companies using a special tax regime, lowering the retail tax rate and the procedure for determining income under retail tax.<\/li>\n<li>Annual inflation continues to slow down dynamically. The Monetary Policy Committee of the National Bank of the Republic of Kazakhstan decided to reduce the base rate to 15.75% per annum with a corridor of +\/\u2013 1 p.p.<\/li>\n<li>Changes in the method of authentication by electronic digital signature on the portal of the Information System of Electronic Invoices. At the same time, there is no need to change existing digital signatures; they are valid until the expiration date.<\/li>\n<li>Kazakhstan&#8217;s Independence Day is celebrated on December 16th, in this regard we have an additional day off on December 18<sup>th<\/sup>.<\/li>\n<li>Full list of accounting activities in December you may see below:<\/li>\n<\/ul>\n<ol>\n<li>Calculation and payment of wages for November: 1 \u2013 10 of December, 2023<\/li>\n<li>Submission of tax reporting \u2013<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p><strong><em>before December, 15<\/em><\/strong><\/p>\n<ul>\n<li>submission an excise duty tax return in the form 400.00 and calculation for subdivisions in the form of 421.00<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong><em>before December, 20<\/em><\/strong><\/p>\n<ul>\n<li>EAEU for received imports &#8211; submission of an import application in the form 328.00 and payment of VAT<\/li>\n<\/ul>\n<p><strong><em>\u00a0<\/em><\/strong><\/p>\n<p><strong><em>before December, 29 <\/em><\/strong><\/p>\n<ul>\n<li>Calculation of advance payments according to CIT (tax return form 101.02) \u2013 opportunity to submit an additional report;<\/li>\n<li>Calculation of the cost of a patent for 2024 (tax return form 911.00)<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ol start=\"3\">\n<li>Payment of taxes:<\/li>\n<\/ol>\n<p><strong><em>Before December, 5<\/em><\/strong><\/p>\n<ul>\n<li>individuals engaged in private practice pay PIT (personal income tax)<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong><em>Before <\/em><\/strong><strong><em>December, 20<\/em><\/strong><\/p>\n<ul>\n<li>excise + excise tax for enterprise standard<\/li>\n<\/ul>\n<p><strong><em>Before <\/em><\/strong><strong><em>December, 25<\/em><\/strong><\/p>\n<ul>\n<li>wage taxes and contributions<\/li>\n<li>withholding tax and advance payments for CIT<\/li>\n<li>other taxes<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ol start=\"4\">\n<li>Submission of statistical reporting according to schedule for your business activities<\/li>\n<li>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.<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p><em>\u00a0<\/em><\/p>\n<p style=\"text-align: right\"><em>article prepared by Ekaterina Kassumova<\/em><\/p>\n<p style=\"text-align: right\"><em>27<sup>th<\/sup> of November 2023<\/em><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/3&#8243;][vc_single_image image=&#8221;5491&#8243; img_size=&#8221;full&#8221;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column width=&#8221;2\/3&#8243;][vc_column_text] \u00a0 New VAT refund rules come into force from December 4, 2023. Changes are planned for the retail tax in 2024 in terms of limiting the application by companies using a special tax regime, lowering the retail tax rate and the procedure for determining income under retail tax. Annual inflation continues to slow<\/p>\n","protected":false},"author":1,"featured_media":47064,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[20,21],"tags":[],"class_list":["post-41579","post","type-post","status-publish","format-standard","hentry","category-feautured-post-ru","category-news-ribbon-ru"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Kazakhstan: News And Tax\/Accounting Activities, December 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, December 2023 - FChain\" \/>\n<meta property=\"og:description\" content=\"[vc_row][vc_column width=&#8221;2\/3&#8243;][vc_column_text] \u00a0 New VAT refund rules come into force from December 4, 2023. 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