{"id":51401,"date":"2026-05-04T10:15:17","date_gmt":"2026-05-04T07:15:17","guid":{"rendered":"https:\/\/kz.f-chain.com\/?p=51401"},"modified":"2026-05-04T10:30:47","modified_gmt":"2026-05-04T07:30:47","slug":"accounting-tax-news-may-2026","status":"publish","type":"post","link":"https:\/\/kz.f-chain.com\/en\/feautured-post\/accounting-tax-news-may-2026\/","title":{"rendered":"Accounting and Tax News \u2013 May 2026"},"content":{"rendered":"<h2><strong>Accounting and Tax News \u2013 May 2026<\/strong><\/h2>\n<p>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.<\/p>\n<p>Below is a structured checklist for accountants for May 2026.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>1. Payroll Payment<\/strong><\/h3>\n<p>During the period from May 4 to May 10, 2026, it is necessary to:<\/p>\n<ol>\n<li>Accrue and pay salaries for April<\/li>\n<li>Calculate and withhold: PIT, MPC, EMPC, OPPV, Social Contributions, Social Tax, MSHI, ECMSHI, Unified Payroll Payment (UPP)<\/li>\n<li>Verify the accuracy of payroll calculations in 1C<\/li>\n<li>Update timesheets<\/li>\n<\/ol>\n<p><strong>Important:<\/strong><br \/>\nThe payment deadline is no later than May 10, 2026 (Article 113 of the Labor Code of the RK)<\/p>\n<p>Public holidays in May:<\/p>\n<ul>\n<li>~ May 1 \u2014 Unity Day of the People of Kazakhstan<\/li>\n<li>~ May 7 \u2014 Defender of the Fatherland Day<\/li>\n<li>~ May 9 \u2014 Victory Day<\/li>\n<li>~ May 27 \u2014 Qurban Ait<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3><strong>2. Submission of Tax Reports<\/strong><\/h3>\n<p>Since March\u2013April 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.<\/p>\n<p><strong>No later than May 15<\/strong><strong> \u2014 quarterly reporting for Q1 2026:<\/strong><\/p>\n<ul>\n<li>* Form 200.00 \u2014 PIT and Social Tax<\/li>\n<li>* Form 300.00 \u2014 VAT<\/li>\n<li>* Form 590.00 \u2014 MET and other payments<\/li>\n<li>* Form 101.03 \u2014 Withholding CIT (resident)<\/li>\n<li>* Form 101.04 \u2014 Withholding CIT (non-resident)<\/li>\n<\/ul>\n<p><strong>No later than May 20:<\/strong><\/p>\n<p>Form 328.00 \u2014 Import from the EAEU (for April)<\/p>\n<p>Important: Form 328.00 must be submitted only via ISNA<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>3. Tax Payments<\/strong><\/h3>\n<p><strong>Deadline: no later than May 25, 2026<\/strong><\/p>\n<p>The following payments must be made:<\/p>\n<ol>\n<li>Taxes and payroll contributions<\/li>\n<li>Unified Payroll Payment (UPP)<\/li>\n<li>Advance Corporate Income Tax payments (for May)<\/li>\n<li>Withholding CIT \/ PIT<\/li>\n<li>VAT<\/li>\n<li>Land tax and property tax (current payments)<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<h3><strong>4. Statistical Reporting<\/strong><\/h3>\n<ul>\n<li>~ Check notifications from the Bureau of National Statistics<\/li>\n<li>~ Submit reports according to OKED<\/li>\n<li>~ Follow individual deadlines specified in notifications<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>5. Control Procedures and Quarter Closing<\/strong><\/p>\n<p>May is the final stage of preparation and submission of Q1 reports:<\/p>\n<ol>\n<li>Close accounts receivable and payable<\/li>\n<li>Sign reconciliation statements with counterparties<\/li>\n<li>Verify the availability of primary documents<\/li>\n<li>Request missing documents via EDI<\/li>\n<li>Reconcile e-invoices (IS ESF \u2194 1C)<\/li>\n<li>Perform an express check of accounting records in 1C<\/li>\n<li>Update the vacation schedule<\/li>\n<li>Review the working time balance<\/li>\n<\/ol>\n<p><strong>For professional support in accounting, taxation, HR, and legal services, please contact FChain.<\/strong><\/p>\n<p><strong><a href=\"https:\/\/kz.f-chain.com\/en\/feautured-post\/src-self-check-e-invoice-tax-report\/\">SRC Self-Check 2026: E-Invoice and Tax Reporting Verification Without Penalties<\/a><\/strong><\/p>\n<p style=\"text-align: right;\"><em>Prepared by: Moldir Mukhtar<\/em><\/p>\n<p style=\"text-align: right;\"><em>Business Development Specialist<\/em><\/p>\n<p style=\"text-align: right;\"><em>FChain Kazakhstan<\/em><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>\ud83d\udce9<\/strong><strong>almaty@f-chain.com<br \/>\nWhatsApp: +7 771 214 1820<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Accounting and Tax News \u2013 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<\/p>\n","protected":false},"author":6,"featured_media":51402,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[23,24],"tags":[],"class_list":["post-51401","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\/51401","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=51401"}],"version-history":[{"count":3,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/posts\/51401\/revisions"}],"predecessor-version":[{"id":51414,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/posts\/51401\/revisions\/51414"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/media\/51402"}],"wp:attachment":[{"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/media?parent=51401"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/categories?post=51401"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/tags?post=51401"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}