In January 2026, in connection with the introduction of the updated Tax Code of the Republic of Kazakhstan, the deadlines for submitting tax reports and paying mandatory payments for December 2025 are of particular importance.

So, it is necessary to submit tax statements

through Jan. 15:

• Forms 400.00, 421.00 - excise tax declaration and settlement for structural units or objects for November 2025.

through Jan. 20:

• Form 328.00 - Declaration of Importation of Goods and Payment of Indirect Taxes for December 2025.

In addition, you need to pay:

until January 5 inclusive:

• PPI by Private Practice Income for December 2025

through Jan. 20:

• VAT in the EAEU for December 2025;
• Excise tax, including on imported goods from the territory of the EAEU member states, for December 2025.

through Jan. 26:

• CIT, advance payments for January 2026;
• CPN, IPN at the source of payments from the income of residents and non-residents paid in December 2025;
• IPN at the source of payments from the income of foreigners and stateless persons sent to the Republic of Kazakhstan, a non-resident legal entity, foreign personnel paid in December 2025;
• IPN for SAR using a special mobile application, for December 2025;
• Current payments for the use of the radio frequency spectrum, for the use of land plots, for the placement of outdoor (visual) advertising;
• Social tax, single payment, social contributions, deductions and contributions to compulsory health insurance, OPV, OPV, OPVR for December 2025.

Source : https://www.gov.kz/memleket/entities/kgd-akmola/press/news/details/1136602?lang=kk