{"id":49244,"date":"2025-11-06T14:22:22","date_gmt":"2025-11-06T11:22:22","guid":{"rendered":"https:\/\/kz.f-chain.com\/?p=49244"},"modified":"2025-11-19T13:03:28","modified_gmt":"2025-11-19T10:03:28","slug":"accounting-and-tax-news-november-2025","status":"publish","type":"post","link":"https:\/\/kz.f-chain.com\/en\/feautured-post\/accounting-and-tax-news-november-2025\/","title":{"rendered":"Accounting and Tax News \u2014 November 2025"},"content":{"rendered":"<p><strong>Legislative and Regulatory Updates<\/strong><\/p>\n<ul>\n<li>Starting January 1, 2026, new codes for the State Revenue Authorities (SRA) will take effect. It is recommended to update the data in accounting systems in advance.<\/li>\n<li>Amendments to the Tax Code of Kazakhstan clarify the procedure for applying VAT deductions on imports from EAEU countries.<\/li>\n<li>The Ministry of Labour and Social Protection has developed changes to the procedure for recording sick leave in accounting and calculating social benefits.<\/li>\n<li>The State Revenue Committee has issued clarifications on correcting errors in forms 200.00 and 300.00 for Q3 2025 reporting.<\/li>\n<\/ul>\n<p><strong>Tax Reporting<\/strong><\/p>\n<p><strong>By November 15:<\/strong><\/p>\n<ul>\n<li>Declarations for PIT, Social Tax, and WHT (forms 200.00, 101.03, 101.04);<\/li>\n<li>Declarations for VAT, Excise Tax, Rent Tax, and other obligatory payments (forms 300.00, 400.00, 421.00, 570.00, 590.00, 710.00, 860.00, 870.00, 880.00, 913.00).<\/li>\n<\/ul>\n<p>By November 20: Submission of the import declaration for goods from EAEU countries (form 328.00) and payment of VAT on import.<\/p>\n<p><strong>Payment of Taxes and Mandatory Contributions<\/strong><\/p>\n<ul>\n<li>By November 5 \u2013 payment of PIT for individuals engaged in private practice.<\/li>\n<li>By November 20 \u2013 payment of excise and indirect taxes on EAEU imports.<\/li>\n<li>By November 25 \u2013 main package of payments (PIT, Social Tax, Health Insurance, CIT advances, VAT, rent and environmental payments, property tax, etc.).<\/li>\n<\/ul>\n<p><strong>Accounting and Internal Procedures<\/strong><\/p>\n<ul>\n<li>Conducting inventory of assets and liabilities (form Inv-18).<\/li>\n<li>Closing accounts receivable and payable as of November 30.<\/li>\n<li>Signing reconciliation acts with counterparties.<\/li>\n<li>Verifying the availability of primary documents and accuracy of data in 1C.<\/li>\n<\/ul>\n<p>For professional support in accounting, taxation, HR, and legal services, please contact FChain Kazakhstan.<br \/>\n\ud83d\udce9 almaty@f-chain.com<br \/>\nWhatsApp: +7 771 214 1820<\/p>\n<p style=\"text-align: right;\"><em>Prepared by:<br \/>\nMoldir Mukhtar<br \/>\nBusiness Development Specialist<br \/>\nFChain Kazakhstan<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Legislative and Regulatory Updates Starting January 1, 2026, new codes for the State Revenue Authorities (SRA) will take effect. It is recommended to update the data in accounting systems in advance. Amendments to the Tax Code of Kazakhstan clarify the procedure for applying VAT deductions on imports from EAEU countries. The Ministry of Labour and<\/p>\n","protected":false},"author":6,"featured_media":49245,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[23,24],"tags":[],"class_list":["post-49244","post","type-post","status-publish","format-standard","hentry","category-feautured-post","category-news-ribbon"],"acf":[],"_links":{"self":[{"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/posts\/49244","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/comments?post=49244"}],"version-history":[{"count":2,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/posts\/49244\/revisions"}],"predecessor-version":[{"id":49249,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/posts\/49244\/revisions\/49249"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/media\/49245"}],"wp:attachment":[{"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/media?parent=49244"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/categories?post=49244"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/tags?post=49244"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}