The tax period for the assessment of individual income tax that is non-taxable at source is a calendar year. The tax period for the assessment of individual income tax from income taxable at source is a calendar month.
Tax agents are required to file quarterly payroll tax reports (Declaration on Individual Income Tax and Social Tax, jointly for Kazakhstan citizens, foreigners, and individuals working on a Civil Contract basis) in respect of income paid/assessed to its employees/individuals and respective payroll taxes/contributions withheld at source or paid accordingly. The statutory deadline for submission of payroll tax reports is the 15th day of the second month following the reporting quarter (15 May, 15 August, 15 November, and 15 February).
There is also a self-assessment system whereby all taxpayers who have income from Kazakhstan and other sources that is non-taxable at source (in the absence of a tax agent) are required to submit an annual declaration on individual income tax by 31 March of the year following the reporting year.
Payment of tax
Tax agents withhold income tax no later than the date of income payment to the individual. Tax is due prior to the 25th day of the month following the month of payment.
In case of self-assessment, individual income tax should be paid within ten calendar days after the official deadline for the annual tax return submission (i.e. by 10 April). If the deadline falls on the weekend, it will generally be scheduled for the following Monday.
Statute of limitations
In Kazakhstan, the statute of limitations for tax liability is three years. The statute of limitations extends to five years in exceptional cases.