In November 2026, taxpayers are required to fulfill a number of obligations related to the submission of tax returns and the payment of taxes. A significant part of the tax reporting relates to the results of the third quarter of 2026. The State Revenue Department for Almaty reminds taxpayers of the importance of fulfilling their tax obligations in a timely manner.
TAX RETURNS
November 16:
Form 101.03 – Calculation of Corporate Income Tax withheld at the source of payment from resident income for the third quarter of 2026;
Form 101.04 – Calculation of Corporate Income Tax withheld at the source of payment from non-resident income for the third quarter of 2026;
Form 200.00 – Individual Income Tax and Social Tax Declaration for the third quarter of 2026;
Form 300.00 – VAT Declaration for the third quarter of 2026;
Form 400.00 – Excise Tax Declaration for September 2026;
Form 500.00 – Declaration on royalties, extraction bonus, the Republic of Kazakhstan’s share under production sharing arrangements, and the additional payment of subsoil users for the third quarter of 2026;
Form 510.00 – Signature Bonus Declaration for the third quarter of 2026;
Form 701.01 – Calculation of Current Property Tax Payments;
Form 710.00 – Gambling Business Tax Declaration for the third quarter of 2026;
Form 860.00 – Declaration on the Fee for the Use of Water Resources for the third quarter of 2026;
Form 870.00 – Declaration on the Fee for Negative Environmental Impact for the third quarter of 2026;
Form 880.00 – Digital Mining Fee Declaration for the third quarter of 2026.
November 20:
Form 328.00 – Application for the Import of Goods and Payment of Indirect Taxes for October 2026;
Form 851.00 – Calculation of Current Payments for the Use of Land Plots;
Form 870.00 – Declaration on the Fee for Negative Environmental Impact for 2026 for operators of Category I and II facilities that received a permit document in October 2026.
PAYMENTS
November 5:
Individual Income Tax (IIT) on the income of persons engaged in private practice for October 2026.
November 10:
Individual Income Tax (IIT) and the fee for the use of water resources of surface water bodies under the Special Tax Regime for peasant or farm enterprises, calculated for the period from January 1 to October 1, 2026.
November 16:
Individual Income Tax (IIT) under the Special Tax Regime for self-employed persons, remitted by the internet platform operator for October 2026.
November 20:
VAT within the EAEU for October 2026;
Excise tax, including excise tax on imports from EAEU member states, for October 2026;
Fee for negative environmental impact.
November 24:
Individual Income Tax (IIT) on income paid in October 2026 to certain categories of non-residents.
November 25:
Corporate Income Tax (CIT) – advance payments for November 2026;
Corporate Income Tax (CIT) withheld at the source of payment from resident income paid in October 2026;
Individual Income Tax (IIT) withheld at the source of payment;
Corporate Income Tax (CIT) withheld at the source of payment from non-resident income;
Individual Income Tax (IIT) on the income of non-resident individuals;
Individual Income Tax (IIT) under the Special Tax Regime for self-employed persons for October 2026;
VAT for the third quarter of 2026;
Export Rent Tax for the third quarter of 2026;
Mineral Extraction Tax for the third quarter of 2026;
Social Tax for October 2026;
Property Tax;
Gambling Business Tax for the third quarter of 2026;
Fee for the Use of Land Plots;
Fee for the Use of Water Resources;
Fee for Negative Environmental Impact;
Fee for the Placement of Outdoor (Visual) Advertising for November 2026;
Digital Mining Fee for the third quarter of 2026;
Unified Payment for October 2026;
Social payments (mandatory pension contributions, mandatory occupational pension contributions, employer mandatory pension contributions, social contributions, compulsory social health insurance contributions and payments) for October 2026.
The State Revenue Department for Almaty recommends that taxpayers not postpone the submission of tax returns and the payment of taxes and other payments until the final days in order to avoid technical delays and the accrual of penalties.
