Accounting and Tax News – March 2026

March is a key month for annual reporting for 2026. The main workload is related to CIT and PIT calculations, mandatory payments, as well as regular payroll accruals.

Below is a structured checklist for accountants for March 2026.

 

1. Payroll Payment

From March 1 to March 10, 2026:

• Accrue and pay salaries for February
• Calculate and withhold: PIT, MPC, EMPC, Social Contributions, Social Tax, MSHIC, UAPF contributions
• Verify the accuracy of calculations in 1C
• Update timesheets

Special attention should be paid to adjusting timesheets considering public holidays.

2. Production Calendar

Public holidays in March:

• March 8 — one additional day off
• Nauryz – three additional days off

3. Tax Reporting and Tax Payments

By March 26: PIT from employees’ income, MPC, EMPC, Social Contributions, Social Tax, MSHIC, UAPF contributions, Withholding CIT, Advance CIT payments, Other mandatory payments

No later than March 31:

• CIT Declarations — forms 100.00, 110.00, 150.00, 180.00 for 2025
• Withholding CIT calculation — form 101.04 (Q4 2025)

4. Control Procedures

March is the final control stage before year-end closing:

• Check whether the 2025 turnover exceeded the VAT registration threshold (20,000 MCI)
• Close accounts receivable and payable
• Sign reconciliation statements with suppliers
• Verify availability of all primary documents and request missing ones promptly
• Reconcile E-invoices (IS ESF ↔ 1C)
• Review the 2026 working time balance Working Time Balance for 2026
• Conduct an express audit of accounting records in 1C

Proper preparation and submission of annual reports ensure the company’s financial stability, absence of penalties, and effective planning for 2026.

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.

 

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