Additional legislative changes introduced in Kazakhstan


By the Decree of the Government of the Republic of Kazakhstan No. 224 dated April 20, 2020 “On further measures to implement the Decree of the President of the Republic of Kazakhstan dated March 16, 2020 No. 287”, additional measures were introduced to support business and the population in the Republic of Kazakhstan.

The introduced measures cover the following taxes and obligatory payments:

1. Taxes and social payments from the wage fund

The correction coefficient “0” is applied to:

  • personal income tax withheld at source of payment
  • personal income tax, paid independently by a person engaged in private practice (lawyers, notaries, professional mediators, private enforcement agents)
  • social tax, obligatory pension contributions, obligatory professional pension contributions, social contributions, contributions and payments for obligatory social medical insurance, excluding IEs paid for themselves

These support measures are provided for the following taxpayers and their employees:

  • individuals engaged in private practice and micro, small, or medium-sized enterprises engaged in a certain types of activity regarding their payment obligations which occur from 1 April 2020 to 1 October 2020;
  • large scale enterprises carrying out a certain types of activity, for their obligations, the term of payment (transfer) for which occurs from 1 April 2020 to 1 July 2020.

2. Property tax

From 1 April 2020 to 1 October 2020 the correction coefficient “0”  is applied for property tax for:

  • strips at aerodromes and airport terminals;
  • individuals engaged in private practice.

3. Value added tax

For residents of the Republic of Kazakhstan engaged in air passenger transport, an extension is provided until 1 January 2021 for the payment of calculated reverse charged VAT for non-residents on maintenance and legal support of aircraft leasing transactions.

At the same time, the indicated taxpayers can offset the amount of calculated reverse charge VAT for a non-resident in the tax period in which such acquisition of works or services from a non-resident was recognized as taxable turnover, if the amount of calculated reverse charge VAT is paid to the budget before 1 January 2021.

4. Tax reporting forms

The deadline for submitting tax declaration for the liabilities of 2019 is postponed from 31 March 2020 to 31 May 2020.

In case of questions, please let us know – our specialists will be happy to assist.