Accounting and Tax News – September 2026 - FCHAIN

Accounting and Tax News – September 2026

September 2026 involves a relatively limited volume of mandatory tax reporting, as quarterly reporting was completed in August. However, companies and taxpayers should pay close attention to the deadlines for submitting specific tax forms, paying taxes and social contributions, as well as fulfilling obligations related to universal declaration. A key feature of the month is the postponement of certain deadlines due to weekends.

 

Universal Declaration: Deadline of September 15

One of the key obligations in September is the submission of tax reporting under the universal declaration system. Form 250.00 — the Declaration of Assets and Liabilities of an Individual for 2025 — and Form 270.00 — the Declaration of Income and Property of an Individual for 2025 — must be submitted no later than September 15, 2026. However, the obligation to submit these forms does not apply to all individuals. Therefore, it is necessary to determine whether a particular individual falls within a category subject to the relevant declaration requirements.

 

Payment of Salaries for August

In September, salaries for August 2026 must be calculated and paid.

Under a five-day working week in August:

• ~ 21 working days;
• ~ 10 days off.

Under a six-day working week:

• ~ 26 working days;
• ~ 5 days off.

These figures should be taken into account when calculating salaries for the relevant period.

 

Deadlines for Taxes and Other Payments

In September, two deadline adjustments due to weekends should be taken into account. The deadline for payment of individual income tax by persons engaged in private practice for August falls on September 5. Since this date falls on a Saturday, the payment must be made no later than September 7, 2026. The majority of tax obligations fall due on September 21. The unified taxpayer payment date is moved to this date because September 20 falls on a Sunday.

The following payments must be made no later than September 21:

1. individual income tax withheld at source;
2. social tax;
3. mandatory pension contributions;
4. mandatory occupational pension contributions;
5. mandatory employer pension contributions;
6. social contributions;
7. contributions and payments for compulsory social health insurance;
8. applicable social payments under civil law contracts;
9. unified payroll payment;
10. advance corporate income tax payments for September 2026;
11. corporate income tax withheld at source.

Companies should therefore take into account the postponement of the deadline to September 21 not only for tax payments but also for mandatory social contributions.

 

Payments Due by September 25

Certain payments related to business activities must be made no later than September 25, 2026. These include fees for outdoor visual advertising, use of the radio-frequency spectrum, and the provision of long-distance and/or international telephone services and cellular communications. There are no public holidays in September 2026. The tax deadline adjustments are solely due to September 5 falling on a Saturday and September 20 falling on a Sunday.

 

What Businesses Should Consider in September

Despite the relatively limited volume of tax reporting, September includes several different categories of obligations. Companies should ensure the timely calculation of salaries for August, submission of the required tax reporting forms, and payment of taxes and social contributions. Particular attention should be paid to transactions involving goods imported from EAEU member states, as the deadline for submitting Form 328.00 and paying the relevant indirect taxes is September 21. For individuals subject to universal declaration requirements, the key deadline is September 15.

 

FChain Accounting and Tax Services

Timely calculation of mandatory payments, preparation of reporting, and monitoring of tax deadlines are integral parts of properly organized financial processes. In connection with the obligations applicable in September, FChain provides the following services:

• Payroll Services — calculation of salaries, related taxes and mandatory social contributions, as well as preparation of the relevant reporting.
• Universal Declaration — support with the preparation and submission of declarations required under the universal declaration system.
• Accounting Recovery — restoration of accounting records and documentation for previous periods where omissions, errors, or inconsistencies have been identified.
• Legal Support for Business — advisory and legal support for companies on matters related to the application of the legislation of the Republic of Kazakhstan.

Professional accounting and tax support enables businesses to systematically monitor reporting and payment deadlines and fulfill their applicable obligations in a timely manner.

 

New Invoice Requirements in Kazakhstan

Prepared by: Anel Kosmaganbetova

Assistant to the Director

FChain Kazakhstan

  📩almaty@f-chain.com
WhatsApp: +7 771 214 1820