Key Legislative Updates
- New Tax Code signed on July 18, 2025 (effective January 1, 2026): lower VAT (16%), progressive PIT, fewer special regimes.
- Draft Labor Code reform: e-contracts, workplace risk assessments, anti-harassment rules, more local council involvement.
Key Accounting and Tax Deadlines – September 2025
- Tax Reporting
By September 15:
- Excise Duty Tax Return (form 400.00) and Calculation for Subdivisions (form 421.00);
- Declaration of Assets and Liabilities (form 250.00);
- Declaration of Income and Property (form 270.00).
👉 Note: Form 270.00 must be completed in accordance with the official guidelines.
By September 22:
- EAEU imports: submission of Import Application (form 328.00) and payment of VAT.
- Tax Payments
By September 22:
- Excise duty;
- Indirect taxes on imports from the EAEU.
By September 25:
- Payroll-related taxes and contributions;
- Personal Income Tax (PIT) under Universal Declaration;
- 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.
- 4. 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.
September is a crucial month for meeting tax deadlines, reconciling accounts, and preparing for the upcoming tax reform in 2026.
For professional support in accounting, taxation, HR, and legal matters, please contact FChain Kazakhstan — we are here to assist you.
Prepared by:
Ekaterina Kassumova
Director, FChain Kazakhstan
September 2, 2025