Annual Report for 2024 NEXT GENERATION NETWORK FOR YOUR PRESENT

Taxation

GRI 207-1GRI 207-2GRI 207-3

Kcell JSC adheres to established procedures for tax accounting and reporting, maintaining full compliance with applicable tax legislation. The Company is committed to transparent engagement with tax authorities and ensures timely submission of all required reports in accordance with legal requirements. Kcell does not operate in low-tax jurisdictions and does not employ aggressive tax planning strategies.

The total amount of tax payments made by Kcell amounted to KZT 116.4 billion in 2023 and KZT 25 billion in 2024.

Tax Payments by Kcell JSC, KZT million over the period

Type of tax

2022

2023

2024

Corporate Income Tax (CIT)

12,901.20

13,852.40

5,600.00

Value-Added Tax (VAT)

13,224.60

13,240.80

10,116.00

Individual Income Tax (IIT)

1,578.10

2,540.00

1,552.40

Social Tax

1,135.40

1,414.80

1,388.00

Fee for Use of Radio Frequency Spectrum

1,636.90

80,455.10

3,027.90

Fee for Provision of Long-Distance and/or International Telephone Services, as well as Mobile Services

2,169.50

2,423.50

2,037.80

Other Taxes and Mandatory Payments

2,001.90

2,486.00

1,305.20

Total Tax Payments

34,647.50

116,412.80

25,027.30