The Department of State Revenues for Atyrau Region reminds taxpayers of the main deadlines for submitting tax reports and paying taxes and other mandatory payments in October 2026.
📌 October 1
The deadline for payment of individual property tax for 2025.
📌 October 5
Payment of individual income tax on income received by persons engaged in private practice for September 2026.
📌 October 15
Tax reporting:
Form 400.00 – excise tax return for August 2026.
Payments:
fee for the use of forest resources when harvesting standing timber for Q3 2026;
individual income tax under the special tax regime for self-employed persons for September 2026, transferred by the internet platform operator.
📌 October 20
Tax reporting:
Form 328.00 – application for the import of goods and payment of indirect taxes for September 2026;
Form 851.00 – calculation of current payments for the use of land plots;
Form 870.00 – declaration on payment for negative environmental impact.
Payments:
VAT on goods imported from EAEU member states;
excise duties, including on imports;
payment for negative environmental impact;
payments for the use of forest and plant resources for Q3 2026.
📌 October 27
Deadline for a number of monthly taxes and payments, including:
advance corporate income tax payments;
corporate and individual income taxes withheld at source;
corporate and individual income taxes on non-residents' income;
individual income tax under the special tax regime for self-employed persons;
social tax;
payments for the use of land plots and radio frequency spectrum;
payment for outdoor (visual) advertising;
unified payment;
social payments, including mandatory pension contributions and social health insurance payments.
The Department of State Revenues for Atyrau Region recommends that taxpayers submit reports and make payments in advance rather than waiting until the last day.
Timely fulfillment of tax obligations helps prevent technical delays, tax arrears and the accrual of penalties.
