TAX REPORTING:
September 15:
Form 400.00 – excise tax declaration for July 2026;
Form 250.00 – declaration of assets and liabilities as of December 31, 2025;
Form 270.00 – income and property declaration for 2025, submitted by resident individuals and resident labor immigrants of the Republic of Kazakhstan.
TAX REPORTS:
September 21:
Form 328.00 — application for the import of goods and payment of indirect taxes for August 2026;
Form 851.00 — calculation of the amounts of current payments for the use of land plots;
Form 870.00 — declaration on payment for negative impact on the environment.
PAYMENTS
September 7:
Income tax on individuals engaged in private practice for August 2026.
September 15:
Personal income tax for the self-employed, listed by the operator of the Internet platform for August 2026.
PAYMENTS
September 21st:
VAT in the EAEU for August 2026;
Excise tax, including imports from the EAEU countries, for August 2026;
Payment for the negative impact on the environment.
September 24:
IPT on income paid in August 2026 to certain categories of non‑residents.
PAYMENTS
September 25:
ΚΠΗ — advance payments for September 2026;
CIT withheld at source on resident income paid in August 2026;
IPT withheld at source;
CIT withheld at source on non‑resident income.
PIT on income of non‑resident individuals;
PIT paid independently based on the income and property declaration (form 270.00) for 2025;
PAYMENTS
September 25:
PIT under the simplified tax system for self‑employed persons for August 2026;
Social tax for August 2026;
Fee for the use of the radio frequency spectrum;
Payment for the provision of long-distance and (or) international telephone communications, as well as cellular communications;
Payment for the use of land plots;
PAYMENTS
September 25th:
Payment for outdoor (visual) advertising for September 2026;
Single payment for August 2026;
Social payments (OPV, OPV, OPVR, CO, OCMC, VOSMS) for August 2026.
