{"id":51674,"date":"2026-06-01T08:47:18","date_gmt":"2026-06-01T05:47:18","guid":{"rendered":"https:\/\/kz.f-chain.com\/?p=51674"},"modified":"2026-06-01T09:32:03","modified_gmt":"2026-06-01T06:32:03","slug":"buhgalteru-na-iyun-2026","status":"publish","type":"post","link":"https:\/\/kz.f-chain.com\/en\/feautured-post\/buhgalteru-na-iyun-2026\/","title":{"rendered":"Accounting and Tax News \u2013 June 2026"},"content":{"rendered":"<h2><strong>Accounting and Tax News \u2013 June 2026<\/strong><\/h2>\n<p>June is a relatively calm month for accountants. Quarterly reporting has already been completed, and no major tax declarations are due this month. This is an excellent opportunity to organize accounting records, conduct reconciliations, and prepare for the semi-annual reporting period that begins in July. There are no public holidays in June 2026. All deadlines remain standard with no rescheduling. Under a five-day workweek, there are 22 working days. Below is a practical checklist for accountants for June 2026.<\/p>\n<p>&nbsp;<\/p>\n<h3>1. Payroll Processing<\/h3>\n<p>During the period from June 1 to June 10, 2026, companies should:<\/p>\n<ul>\n<li>~ Accrue and pay salaries for May;<\/li>\n<li>~ Calculate and withhold PIT, MPC, EMPC, OPPV, Social Contributions, Social Tax, MSHI contributions and payments, and the Unified Payroll Payment (UPP);<\/li>\n<li>~ Verify the accuracy of payroll calculations in 1C;<\/li>\n<li>~ Update timesheets;<\/li>\n<li>~ Review the correctness of sick leave and vacation pay calculations.<\/li>\n<\/ul>\n<p><strong>Important:<\/strong><\/p>\n<p>Salary payments must be made no later than June 10, 2026, in accordance with Article 113 of the Labor Code of the Republic of Kazakhstan. In May 2026, there were 17 working days under a five-day workweek. The reduced number of working days should be considered when calculating average earnings and social benefit payments.<\/p>\n<p>&nbsp;<\/p>\n<h3>2. Key Topics of the Month<\/h3>\n<p>In June, it is recommended to focus on the following practical and regulatory topics:<\/p>\n<ul>\n<li>~ Accounting and taxation of fixed assets;<\/li>\n<li>~ Vacation pays calculations in 2026;<\/li>\n<li>~ Vacation reserve accounting in Kazakhstan;<\/li>\n<li>~ Compensation for unused annual leave;<\/li>\n<li>~ VAT and CIT accounting for healthcare organizations;<\/li>\n<li>~ Changes in social contributions and employer pension obligations.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>3. Tax Reporting<\/h3>\n<p>Tax reports must be submitted through the new ISNA Taxpayer Portal. It is recommended to verify the accuracy of import transactions and ensure all supporting documentation is available before submission.<\/p>\n<p>&nbsp;<\/p>\n<h3>4. Tax and Mandatory Payments<\/h3>\n<p><strong>No later than June 5, 2026<\/strong><\/p>\n<p>\u2022 Individual income tax payable by individuals engaged in private practice for May 2026.<\/p>\n<p><strong>No later than June 25, 2026<\/strong><\/p>\n<div class=\"\" data-turn-id-container=\"93e9c44c-60ed-4993-a154-0afbb8eba186\" data-is-intersecting=\"true\">\n<section class=\"text-token-text-primary w-full focus:outline-none has-data-writing-block:pointer-events-none [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto R6Vx5W_threadScrollVars scroll-mb-[calc(var(--scroll-root-safe-area-inset-bottom,0px)+var(--thread-response-height))] scroll-mt-(--header-height)\" dir=\"auto\" data-turn-id=\"93e9c44c-60ed-4993-a154-0afbb8eba186\" data-turn-id-container=\"93e9c44c-60ed-4993-a154-0afbb8eba186\" data-testid=\"conversation-turn-641\" data-scroll-anchor=\"false\" data-turn=\"user\">\n<div class=\"text-base my-auto mx-auto pt-12 [--thread-content-margin:var(--thread-content-margin-xs,calc(var(--spacing)*4))] @w-sm\/main:[--thread-content-margin:var(--thread-content-margin-sm,calc(var(--spacing)*6))] @w-lg\/main:[--thread-content-margin:var(--thread-content-margin-lg,calc(var(--spacing)*16))] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col\">\n<div class=\"z-0 flex justify-end\">Taxpayers must pay:<\/div>\n<\/div>\n<\/div>\n<\/section>\n<\/div>\n<div class=\"\" data-turn-id-container=\"request-69f1e938-e570-8328-b69c-e3ded007367d-6\" data-is-intersecting=\"true\">\n<section class=\"text-token-text-primary w-full focus:outline-none has-data-writing-block:pointer-events-none [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto R6Vx5W_threadScrollVars scroll-mb-[calc(var(--scroll-root-safe-area-inset-bottom,0px)+var(--thread-response-height))] scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" data-turn-id=\"request-69f1e938-e570-8328-b69c-e3ded007367d-6\" data-turn-id-container=\"request-69f1e938-e570-8328-b69c-e3ded007367d-6\" data-testid=\"conversation-turn-642\" data-scroll-anchor=\"false\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:var(--thread-content-margin-xs,calc(var(--spacing)*4))] @w-sm\/main:[--thread-content-margin:var(--thread-content-margin-sm,calc(var(--spacing)*6))] @w-lg\/main:[--thread-content-margin:var(--thread-content-margin-lg,calc(var(--spacing)*16))] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\">\n<div class=\"flex max-w-full flex-col gap-4 grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal outline-none keyboard-focused:focus-ring [.text-message+&amp;]:mt-1\" dir=\"auto\" tabindex=\"0\" data-message-author-role=\"assistant\" data-message-id=\"d118c88b-cebb-41dd-a431-14c1fd34e460\" data-message-model-slug=\"gpt-5-5-thinking\" data-turn-start-message=\"true\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden\">\n<div class=\"markdown prose dark:prose-invert wrap-break-word w-full light markdown-new-styling\">\n<p data-start=\"21\" data-end=\"633\" data-is-last-node=\"\" data-is-only-node=\"\">\u2022 withholding personal income tax;<br data-start=\"55\" data-end=\"58\" \/>\u2022 social tax;<br data-start=\"71\" data-end=\"74\" \/>\u2022 mandatory pension contributions;<br data-start=\"108\" data-end=\"111\" \/>\u2022 mandatory occupational pension contributions;<br data-start=\"158\" data-end=\"161\" \/>\u2022 employer mandatory pension contributions;<br data-start=\"204\" data-end=\"207\" \/>\u2022 social contributions;<br data-start=\"230\" data-end=\"233\" \/>\u2022 mandatory social health insurance contributions and payments;<br data-start=\"296\" data-end=\"299\" \/>\u2022 social payments under civil law contracts;<br data-start=\"343\" data-end=\"346\" \/>\u2022 Unified Payroll Payment;<br data-start=\"372\" data-end=\"375\" \/>\u2022 advance corporate income tax payments for June 2026;<br data-start=\"429\" data-end=\"432\" \/>\u2022 withholding corporate income tax;<br data-start=\"467\" data-end=\"470\" \/>\u2022 fees for outdoor advertising placement;<br data-start=\"511\" data-end=\"514\" \/>\u2022 radio frequency spectrum usage fees;<br data-start=\"552\" data-end=\"555\" \/>\u2022 charges for long-distance, international, and mobile communication services.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<\/div>\n<p>&nbsp;<\/p>\n<h3>5. Statistical Reporting<\/h3>\n<p>Throughout the month, organizations are advised to:<\/p>\n<ol>\n<li>Review notifications from the Bureau of National Statistics;<\/li>\n<li>Identify mandatory reports applicable to their business activity classification;<\/li>\n<li>Monitor submission deadlines for monthly statistical reports;<\/li>\n<li>Prepare quarterly statistical reports for the second quarter of 2026.<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<h3>6. Internal Control and Semi-Annual Reporting Preparation<\/h3>\n<p>June is an ideal period to prepare for semi-annual reporting. Recommended actions include:<\/p>\n<ol>\n<li>Closing primary documentation for May;<\/li>\n<li>Verifying the availability of signed completion certificates and delivery notes;<\/li>\n<li>Reconciling e-invoices between the IS ESF portal and the 1C accounting system;<\/li>\n<li>Signing reconciliation statements with counterparties;<\/li>\n<li>Reviewing accounts receivable and payable balances;<\/li>\n<li>Monitoring turnover for VAT registration threshold purposes;<\/li>\n<li>Verifying the accuracy of social contribution calculations;<\/li>\n<li>Assessing tax risks for the first half of the year;<\/li>\n<li>Preparing accounting data for semi-annual reporting.<\/li>\n<\/ol>\n<p>June provides an opportunity to conduct an internal review of accounting records without the pressure of major reporting deadlines. Timely reconciliations, proper control procedures, and advance preparation will help minimize reporting errors and reduce tax risks.<\/p>\n<p><strong>For professional support in accounting, taxation, HR, and legal services, please contact FChain.<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p style=\"text-align: left;\"><strong><a href=\"https:\/\/kz.f-chain.com\/en\/feautured-post\/contract-disputes-kazakhstan\/\">Dispute Resolution Arising from Contractual Obligations<\/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 style=\"text-align: center;\"><strong>\ud83d\udce9<\/strong><strong>almaty@f-chain.com<br \/>\nWhatsApp: +7 771 214 1820<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Accounting and Tax News \u2013 June 2026 June is a relatively calm month for accountants. Quarterly reporting has already been completed, and no major tax declarations are due this month. This is an excellent opportunity to organize accounting records, conduct reconciliations, and prepare for the semi-annual reporting period that begins in July. There are no<\/p>\n","protected":false},"author":6,"featured_media":51675,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[23,24],"tags":[],"class_list":["post-51674","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\/51674","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=51674"}],"version-history":[{"count":5,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/posts\/51674\/revisions"}],"predecessor-version":[{"id":51692,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/posts\/51674\/revisions\/51692"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/media\/51675"}],"wp:attachment":[{"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/media?parent=51674"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/categories?post=51674"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/tags?post=51674"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}