Accounting and Tax News – February 2026 - FCHAIN

Accounting and Tax News – February 2026

February is a key month for completing accounting for January and submitting major tax reports for the fourth quarter and the second half of 2025. It is important to plan work and payments in advance to avoid errors and penalties.

 

1. Payroll

February 1-10, 2026
Calculate and pay salaries for January 2026. It is recommended to check:

• accuracy of timesheets;
• correctness of deductions and accruals;
• calculation and payment of mandatory pension contributions, compulsory social health insurance contributions, social contributions, and social tax.

 

2. Preparation for Month-End Closing and Reporting

February 1-10, 2026
Complete preparation for closing January and submitting reports for the fourth quarter and the second half of 2025:

• verify the availability of all primary documents and request missing ones if necessary;
• reconcile electronic invoices received on the IS ESF portal with accounting data in 1C;
• close accounts receivable and payable;
• sign reconciliation statements with suppliers and contractors;
• perform an “Express Accounting Check” in 1C;
• verify the correct completion of Forms 200.00 and 300.00 in 1C;
• download and review line-by-line tax reporting forms for 2025–2026;
• review the provisions of the Tax Code effective from January 1, 2026.

 

3. Submission of Tax Reports

February 16, 2026 (no later than February 15)
Submit the following tax reports:

• 200.00 – Personal Income Tax and Social Tax Declaration for the 4th quarter of 2025;
• 300.00 – VAT Declaration for the 4th quarter of 2025;
• 701.01 – Calculation of current property tax payments for 2026, if the estimated tax amount exceeds 300 MCI (1,297,500 tenge):

• for taxable objects as of January 1, 2026;
• for objects acquired and/or disposed of as of February 1, 2026;

• 870.00 – Declaration on payment for negative environmental impact for the 4th quarter of 2025
  (for taxpayers with total annual payments of 100 MCI or more for 2025, as well as for mobile sources of pollution).

 

Recommendations for Accountants in February

During February, it is recommended to:

• regularly check the Taxpayer’s Cabinet for tax arrears, notifications, and discrepancies in taxes and social payments;
• ensure the use of updated tax reporting form templates;
• monitor turnover for the purpose of mandatory VAT registration;
• check the list of required statistical reports by OKED in the Respondent’s Cabinet of the Bureau of National Statistics and submit them within the established deadlines;
• update the 2026 tax calendar considering new deadlines, reporting forms, and Tax Code requirements;
• plan tax payments and reconciliations with counterparties in advance to minimize the risk of penalties and fines.

Working Time Balance for 2026

For professional support in accounting, taxation, HR, and legal services, please contact FChain.

📩 almaty@f-chain.com
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