The deadline for submitting tax reports for the year 2023 in Kazakhstan is April 1, 2024. Taxpayers are required to submit various forms of tax reporting for the year 2023 by this date.
These forms include declarations for:
- Corporate income tax
- Individual income tax
- Vehicle tax
- Land tax
- Property tax
- Profit tax
- Historical cost reimbursement payment
- Alternative subsoil use tax
- Lease agreements
- Taxpayers using special tax regimes
- Unified land tax payers
Additionally, a calculation for corporate income tax withheld from non-resident income must be submitted for the fourth quarter of 2023.
Individuals are required to pay their vehicle tax for the year 2023 by April 1st. To request an extension, taxpayers must submit a notification to the tax authorities or the State Corporation "Government for Citizens" in the specified format either on paper or electronically before the deadline.
Notifications can be sent electronically through the web application "Taxpayer's Cabinet" of the Committee of State Revenues of the Ministry of Finance of the Republic of Kazakhstan or the "e-Government" portal (egov.kz).
The deadline for submitting tax reports can be extended for up to:
- 30 calendar days for corporate or individual income tax declarations
- 15 calendar days for other types of tax declarations or payments
- 30 calendar days for taxpayers with low risk levels in the risk management system.
