Accounting and Tax News – August 2026 - FCHAIN

Accounting and Tax News – August 2026

August 2026 is one of the busiest months for accountants. During this month, companies finalize and submit their tax reporting for the second quarter and the first half of 2026, while the unified deadline for the payment of most taxes and mandatory contributions also falls due. A key feature of August this year is that, for the first time, the month has no public holidays. Effective from July 1, 2026, August 30 has been removed from the list of public holidays of the Republic of Kazakhstan; therefore, no business day transfers apply. Under a five-day workweek in August:

• ~ 21 working days;
• ~ 10 days off.

Under a six-day workweek:

• ~ 26 working days;
• ~ 5 days off.

All key tax deadlines fall on business days — August 5, 17, 20, and 25 — so there are no deadline extensions for tax reporting or payments.

 

1. Payroll Processing

From August 1 to August 10, 2026, employers should:

1. accrue and pay salaries for July;
2. calculate and withhold Personal Income Tax (PIT), Social Tax, Mandatory Pension Contributions (MPC), Mandatory Occupational Pension Contributions (MOPC), Employer Mandatory Pension Contributions (EMPC), Social Contributions (SC), Mandatory Social Health Insurance Contributions and Payments (MSHI), and the Unified Payroll Payment (UPP);
3. verify the accuracy of payroll calculations in the accounting system;
4. update timesheets;
5. verify the correctness of vacation and sick leave payments.

Important: Salaries must be paid no later than August 10, 2026, in accordance with Article 113 of the Labor Code of the Republic of Kazakhstan.

 

2. Tax Reporting

Please note that tax returns must be submitted through the ISNA Taxpayer Portal (new Taxpayer Cabinet). No later than August 17, 2026, the following tax returns must be submitted:

1. Form 200.00 – Personal Income Tax and Social Tax Return for the second quarter;
2. Form 300.00 – Value Added Tax (VAT) Return for the second quarter;
3. Form 870.00 – Environmental Emissions Payment Return;
4. Form 910.00 – Tax Return for taxpayers applying the Simplified Tax Regime based on the Simplified Declaration for the first half of 2026;
5. Form 101.03 – Withholding Corporate Income Tax Calculation on payments to residents;
6. Form 101.04 – Withholding Corporate Income Tax Calculation on payments to non-residents.

 

3. Payment of Taxes and Mandatory Contributions

By August 5

The following payment is due:

• ~ Personal Income Tax payable by individuals engaged in private practice for July.

By August 20

The following payment is due:

• ~ indirect taxes on goods imported from EAEU member states.

By August 25 – Unified Taxpayer Payment Day

The following taxes and mandatory contributions must be paid:

1. Personal Income Tax withheld at source;
2. Social Tax;
3. Mandatory Pension Contributions (MPC);
4. Mandatory Occupational Pension Contributions (MOPC);
5. Employer Mandatory Pension Contributions (EMPC);
6. Social Contributions;
7. Mandatory Social Health Insurance contributions and payments;
8. social contributions under civil law contracts;
9. Unified Payroll Payment;
10. advance Corporate Income Tax payments;
11. Withholding Corporate Income Tax;
12. Value Added Tax (VAT);
13. current payments for Land Tax and Property Tax;
14. current payments for land use;
15. environmental emissions payment.

 

4. Statistical Reporting

During the month, it is recommended to:

1. review the list of statistical reports applicable to your OKED;
2. generate the statistical reporting checklist (“Begunok”);
3. monitor notifications from the Bureau of National Statistics;
4. submit all mandatory statistical reports on time.

Please note the following deadline extensions:

1. reports due on August 1 are postponed to August 3;
2. reports due on August 15 are postponed to August 17;
3. reports due on August 22 are postponed to August 24.

 

5. Internal Control Before Closing the First Half of the Year

August is a key month for closing the second quarter and preparing semi-annual reporting. Before submitting tax returns, it is recommended to conduct an internal review of accounting records. During the month, it is advisable to:

1. close primary accounting documents for July;
2. verify the availability of signed acceptance certificates, delivery notes, and electronic invoices;
3. reconcile data between the IS ESF portal and the accounting system;
4. sign reconciliation statements with counterparties;
5. review accounts receivable and accounts payable;
6. monitor turnover against the mandatory VAT registration threshold (10,000 MCI);
7. verify compliance with the requirements of the Simplified Tax Regime;
8. ensure the accuracy of social contribution calculations;
9. reconcile advance Corporate Income Tax payments with actual financial indicators;
10. prepare accounting records for the proper closing of the second quarter.

August is one of the most important months in the tax calendar. Timely preparation of tax returns, reconciliation of accounting data, and proper control over tax liabilities help businesses avoid errors, penalties, and unnecessary inquiries from the tax authorities.

 

FChain — Accounting That Works for Your Business

When accountants need to close a quarter, prepare semi-annual reporting, and meet dozens of tax deadlines simultaneously, the cost of an error becomes especially high. The FChain team helps businesses focus on growth by taking full responsibility for accounting and tax compliance. We provide:

• comprehensive accounting services for companies of all sizes;
• payroll processing and calculation of mandatory social contributions;
• preparation and submission of tax, statistical, and financial reports;
• restoration of accounting records;
• professional consulting on accounting, taxation, and labor legislation.

Entrust your accounting to the professionals at FChain and focus on growing your business.

 

Construction Code 2026: Key Changes for Business

Prepared by: Moldir Mukhtar

Business Development Specialist

FChain Kazakhstan

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