Accounting and Tax News – May 2026 - FCHAIN

Accounting and Tax News – May 2026

May is one of the busiest months for accountants. The first quarter has ended, which means the active phase of quarterly reporting begins. Additional complexity is created by public holidays, which reduce working days and leave less time to correct errors.

Below is a structured checklist for accountants for May 2026.

 

1. Payroll Payment

During the period from May 4 to May 10, 2026, it is necessary to:

1. Accrue and pay salaries for April
2. Calculate and withhold: PIT, MPC, EMPC, OPPV, Social Contributions, Social Tax, MSHI, ECMSHI, Unified Payroll Payment (UPP)
3. Verify the accuracy of payroll calculations in 1C
4. Update timesheets

Important:
The payment deadline is no later than May 10, 2026 (Article 113 of the Labor Code of the RK)

Public holidays in May:

• ~ May 1 — Unity Day of the People of Kazakhstan
• ~ May 7 — Defender of the Fatherland Day
• ~ May 9 — Victory Day
• ~ May 27 — Qurban Ait

 

2. Submission of Tax Reports

Since March–April 2026, a number of forms have been disabled in SONO and the old taxpayer cabinet. Reporting must be submitted via the new ISNA Taxpayer Cabinet.

No later than May 15 — quarterly reporting for Q1 2026:

• * Form 200.00 — PIT and Social Tax
• * Form 300.00 — VAT
• * Form 590.00 — MET and other payments
• * Form 101.03 — Withholding CIT (resident)
• * Form 101.04 — Withholding CIT (non-resident)

No later than May 20:

Form 328.00 — Import from the EAEU (for April)

Important: Form 328.00 must be submitted only via ISNA

 

3. Tax Payments

Deadline: no later than May 25, 2026

The following payments must be made:

1. Taxes and payroll contributions
2. Unified Payroll Payment (UPP)
3. Advance Corporate Income Tax payments (for May)
4. Withholding CIT / PIT
5. VAT
6. Land tax and property tax (current payments)

 

4. Statistical Reporting

• ~ Check notifications from the Bureau of National Statistics
• ~ Submit reports according to OKED
• ~ Follow individual deadlines specified in notifications

 

5. Control Procedures and Quarter Closing

May is the final stage of preparation and submission of Q1 reports:

1. Close accounts receivable and payable
2. Sign reconciliation statements with counterparties
3. Verify the availability of primary documents
4. Request missing documents via EDI
5. Reconcile e-invoices (IS ESF ↔ 1C)
6. Perform an express check of accounting records in 1C
7. Update the vacation schedule
8. Review the working time balance

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

SRC Self-Check 2026: E-Invoice and Tax Reporting Verification Without Penalties

Prepared by: Moldir Mukhtar

Business Development Specialist

FChain Kazakhstan

 

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