{"id":21648,"date":"2025-10-01T15:39:07","date_gmt":"2025-10-01T12:39:07","guid":{"rendered":"https:\/\/ka.f-chain.com\/kazakhstan-accounting-and-tax-news-october-2025\/"},"modified":"2025-10-01T15:39:07","modified_gmt":"2025-10-01T12:39:07","slug":"kazakhstan-accounting-and-tax-news-october-2025","status":"publish","type":"post","link":"https:\/\/ka.f-chain.com\/ru\/kazakhstan-accounting-and-tax-news-october-2025\/","title":{"rendered":"Kazakhstan: Accounting and Tax News \u2014 October 2025"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column width=&#187;1\/2&#8243;][vc_column_text css=&#187;&#187;]<strong>Key Legislative Updates<\/strong><\/p>\n<ul>\n<li>The codes of the state revenue authorities of the Republic of Kazakhstan will change from 2026.<\/li>\n<li>Tightening of rules for applying special tax regime &#8212; 795 types of activities added to prohibited list from 2026.<\/li>\n<li>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.<\/li>\n<\/ul>\n<p><strong>Key Accounting and Tax Deadlines \u2013 October 2025<\/strong><\/p>\n<ol>\n<li><strong> Tax Reporting<\/strong><br \/>\n<em>By October 15:<\/em><\/li>\n<\/ol>\n<ul>\n<li>Excise Duty Tax Return (form 400.00) and Calculation for Subdivisions (form 421.00);<\/li>\n<\/ul>\n<p><em>By October 20:<\/em><\/p>\n<ul>\n<li>EAEU imports: submission of Import Application (form 328.00) and payment of VAT.<\/li>\n<\/ul>\n<ol start=\"2\">\n<li><strong> Tax Payments<\/strong><br \/>\n<em>By October 1:<\/em><\/li>\n<\/ol>\n<ul>\n<li>payment of the unified tax on the property of individuals;<\/li>\n<\/ul>\n<p><em>By October 2<\/em><em>0:<\/em><\/p>\n<ul>\n<li>Excise duty;<\/li>\n<li>Indirect taxes on imports from the EAEU.<\/li>\n<\/ul>\n<p><em>By October 2<\/em><em>8:<\/em><\/p>\n<ul>\n<li>Payroll-related taxes and contributions;<\/li>\n<li>Corporate Income Tax (CIT) for non-residents and advance CIT payments;<\/li>\n<li>Other taxes.<\/li>\n<\/ul>\n<ol start=\"3\">\n<li><strong> Statistical Reporting<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Submission of statistical reports in line with the activity code\u2019s schedule.<\/li>\n<\/ul>\n<ol start=\"4\">\n<li><strong>Accounting and Internal Procedures<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Conduct inventory of assets (Form Inv-18);<\/li>\n<li>Close debit\/credit balances;<\/li>\n<li>Sign reconciliation acts with suppliers;<\/li>\n<li>Ensure all primary documentation is in place;<\/li>\n<li>Reconcile electronic invoices on the state portal with 1C or other accounting software;<\/li>\n<li>Review the 2025 working time balance and prepare vacation schedules;<\/li>\n<li>Carry out an express audit of bookkeeping practices in 1C.<\/li>\n<\/ul>\n<p><strong>On October 15, the filing period for Q3 2025 tax returns begins<\/strong><\/p>\n<p>For professional support in accounting, taxation, HR, and legal matters, please contact <strong>FChain Kazakhstan<\/strong> \u2014 we are here to assist you.<\/p>\n<p><strong>Please contact us at almaty@f-chain.com or via WhatsApp at<\/strong><\/p>\n<p><strong> +7 771 214 1820.<\/strong><\/p>\n<p><em>Prepared by:<br \/>\nEkaterina Kassumova<br \/>\nDirector, FChain Kazakhstan<br \/>\nOctober 1, 2025<\/em><\/p>\n<p>[\/vc_column_text][\/vc_column][vc_column width=&#187;1\/2&#8243;][vc_single_image image=&#187;12189&#8243; img_size=&#187;full&#187; css=&#187;&#187;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column width=&#187;1\/2&#8243;][vc_column_text css=&#187;&#187;]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 &#8212; 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.<\/p>\n","protected":false},"author":7,"featured_media":21982,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[36,37],"tags":[],"class_list":["post-21648","post","type-post","status-publish","format-standard","hentry","category-feautured-post","category-news-ribbon"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Kazakhstan: Accounting and Tax News \u2014 October 2025 - FChain<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ka.f-chain.com\/ru\/kazakhstan-accounting-and-tax-news-october-2025\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kazakhstan: Accounting and Tax News \u2014 October 2025 - FChain\" \/>\n<meta property=\"og:description\" content=\"[vc_row][vc_column width=&#187;1\/2&#8243;][vc_column_text css=&#187;&#187;]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 &#8212; 795 types of activities added to prohibited list from 2026. 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