Accounting and Tax News – December 2025

Accounting and Tax News – December 2025

 December is the busiest month of the year for accountants. In addition to standard filings and tax payments, companies must prepare for year-end closing, perform reconciliations, and assess VAT registration risks.

1. Payroll

December 1–10, 2025

Calculation and payment of November salary. Required checks: accuracy of timesheets; correctness of deductions and contributions; payments for pension contributions, health insurance, social contributions and social tax.

2. Tax Payments

By December 5:

• Personal Income Tax (PIT) for individuals.

By December 25:

Main tax payments, including:

• PIT for individuals, civil contracts, and simplified regime;
• PIT and social tax under the Special Tax Regime (SME);
• CIT at the source of payment, including for non-residents;
• advance CIT payments;
• payment for telephone and mobile communications;
• payment for licenses.

3. Statistical Reporting

• Verification of the company’s NCEA (OKED) codes.
• Preparation of the list of required statistical reports.
• Submission of obligatory statistical forms.

4. VAT Threshold Check

The total turnover must not exceed 20,000 MCI. For 2025, this is 78,640,000 KZT.
If exceeded, the company must register for VAT before January 1, 2026.

5. Year-End Closing Preparation

In December, preparatory work for year-end closing includes:

• reconciliation of primary documentation;
• verification of e-invoices (ESF) and corrections;
• reconciliation with counterparties and obtaining confirmation acts;
• inventory of stock, fixed assets, and liabilities;
• verification of tax calculations and absence of debts in the taxpayer cabinet;
• correction of accounting errors;
• preparing the accounting base for closing month 12.

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

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

Changes in Tax Administration in Kazakhstan 2025

Prepared by:
Moldir Mukhtar
Business Development Specialist
FChain Kazakhstan