Key Legislative Updates
- The codes of the state revenue authorities of the Republic of Kazakhstan will change from 2026.
- Tightening of rules for applying special tax regime – 795 types of activities added to prohibited list from 2026.
- There are plans to exempt imports and repairs of goods from the EAEU from VAT. Discussion of the bill will continue until October 10, 2025.
Key Accounting and Tax Deadlines – October 2025
- Tax Reporting
By October 15:
- Excise Duty Tax Return (form 400.00) and Calculation for Subdivisions (form 421.00);
By October 20:
- EAEU imports: submission of Import Application (form 328.00) and payment of VAT.
- Tax Payments
By October 1:
- payment of the unified tax on the property of individuals;
By October 20:
- Excise duty;
- Indirect taxes on imports from the EAEU.
By October 28:
- Payroll-related taxes and contributions;
- Corporate Income Tax (CIT) for non-residents and advance CIT payments;
- Other taxes.
- Statistical Reporting
- Submission of statistical reports in line with the activity code’s schedule.
- Accounting and Internal Procedures
- Conduct inventory of assets (Form Inv-18);
- Close debit/credit balances;
- Sign reconciliation acts with suppliers;
- Ensure all primary documentation is in place;
- Reconcile electronic invoices on the state portal with 1C or other accounting software;
- Review the 2025 working time balance and prepare vacation schedules;
- Carry out an express audit of bookkeeping practices in 1C.
On October 15, the filing period for Q3 2025 tax returns begins
For professional support in accounting, taxation, HR, and legal matters, please contact FChain Kazakhstan — we are here to assist you.
Please contact us at almaty@f-chain.com or via WhatsApp at
+7 771 214 1820.
Prepared by:
Ekaterina Kassumova
Director, FChain Kazakhstan
October 1, 2025