Accounting and Tax News — November 2025 - FCHAIN

Legislative and Regulatory Updates

• Starting January 1, 2026, new codes for the State Revenue Authorities (SRA) will take effect. It is recommended to update the data in accounting systems in advance.
• Amendments to the Tax Code of Kazakhstan clarify the procedure for applying VAT deductions on imports from EAEU countries.
• The Ministry of Labour and Social Protection has developed changes to the procedure for recording sick leave in accounting and calculating social benefits.
• The State Revenue Committee has issued clarifications on correcting errors in forms 200.00 and 300.00 for Q3 2025 reporting.

Tax Reporting

By November 15:

• Declarations for PIT, Social Tax, and WHT (forms 200.00, 101.03, 101.04);
• Declarations for VAT, Excise Tax, Rent Tax, and other obligatory payments (forms 300.00, 400.00, 421.00, 570.00, 590.00, 710.00, 860.00, 870.00, 880.00, 913.00).

By November 20: Submission of the import declaration for goods from EAEU countries (form 328.00) and payment of VAT on import.

Payment of Taxes and Mandatory Contributions

• By November 5 – payment of PIT for individuals engaged in private practice.
• By November 20 – payment of excise and indirect taxes on EAEU imports.
• By November 25 – main package of payments (PIT, Social Tax, Health Insurance, CIT advances, VAT, rent and environmental payments, property tax, etc.).

Accounting and Internal Procedures

• Conducting inventory of assets and liabilities (form Inv-18).
• Closing accounts receivable and payable as of November 30.
• Signing reconciliation acts with counterparties.
• Verifying the availability of primary documents and accuracy of data in 1C.

For professional support in accounting, taxation, HR, and legal services, please contact FChain Kazakhstan.
📩 almaty@f-chain.com
WhatsApp: +7 771 214 1820

Prepared by:
Moldir Mukhtar
Business Development Specialist
FChain Kazakhstan