Accounting and Tax News – April 2026 - FCHAIN

Accounting and Tax News – April 2026

April is a transition month from annual reporting to quarterly reporting. The main workload is related to closing March, submitting certain reporting forms, and preparing reports for the 1st quarter of 2026.

Below is a structured checklist for accountants for April 2026.

 

1. Payroll Payment

During the period from April 1 to April 10, 2026, it is necessary to:

• Accrue and pay salaries for March
• Calculate and withhold: PIT, MPC, EMPC, MOPC, Social Contributions, Social Tax, MSHI, ECMSHI EPZP
• Verify the accuracy of payroll calculations in 1C
• Update timesheets

 

2. Tax Payments

No later than April 5:

• PIT for individuals engaged in private practice (for March)

No later than April 10:

• CIT based on the 2025 declaration (forms 100.00, 110.00, 150.00, 180.00)
• Withholding CIT on accrued but unpaid income of a non-resident for Q4 2025
• Property tax based on the 2025 declaration (form 700.00)
• Vehicle tax based on the 2025 declaration (form 700.00) — for legal entities

No later than April 27:

• Withholding PIT
• Social tax
• Social payments: MPC, EMPC, OPPV, Social Contributions, MSHI, ECMSHI
• Advance CIT payments
• Withholding CIT

Check notifications from the Bureau of National Statistics. Submit: monthly forms, quarterly reports for the 1st quarter of 2026, and annual reports for 2025 (if applicable).

 

3. Control Procedures and Preparation for Quarterly Reporting

April is a key month for preparing the reports for the 1st quarter (deadline: May 15):

• Close accounts receivable and accounts payable
• Sign reconciliation statements with counterparties
• Verify the availability of all primary documents
• Reconcile E-invoices (IS ESF ↔ 1C)
• Perform an express check of accounting records in 1C

Special attention: VAT threshold check

• From 2026 — 10,000 MCI (43,250,000 KZT)
• If exceeded — VAT registration within 5 working days

 

April is a month for systematizing accounting and preparing quarterly reporting. Proper completion of these tasks will help avoid penalties, close the 1st quarter correctly, and ensure accounting transparency.

We recommend using this checklist as a working tool and completing tasks step by step.

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

 

What Changes Will Be Introduced in the New Tax Code 2026?

 

Prepared by: Moldir Mukhtar

Business Development Specialist

FChain Kazakhstan

 

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