In April 2026, taxpayers are required to fulfill a number of obligations related to filing reports and paying taxes. The Department of State Revenues for the city of Almaty reminds taxpayers of the importance of timely compliance with tax obligations, including the payment of the vehicle tax.

TAX REPORTING:

15 April:

• Form 400.00 – Excise tax declaration for February 2026.

20 April:

• Form 101.02 – Calculation of advance payments for Corporate Income Tax (CIT) for Q2–Q4 2026;
• Form 328.00 – Application for import of goods and payment of indirect taxes for March;
• Form 851.00 – Calculation of current payments for land use;
• Form 870.00 – Declaration for payment for negative environmental impact.

PAYMENTS:

1 April:

• Vehicle tax for individuals for 2025.

6 April:

• Personal Income Tax (PIT) on income of individuals engaged in private practice for March 2026.

10 April:

• Corporate Income Tax (CIT) – final settlement based on the 2025 declaration;
• Personal Income Tax (PIT) – final settlement on income not taxed at the source of payment;
• Taxes for subsoil users (including excess profit tax, alternative tax, etc.);
• Land tax and property tax – final settlements for 2025;
• Vehicle tax based on the 2025 declaration and obligations arising after 1 July 2025.

15 April:

• Personal Income Tax (PIT) for self-employed individuals (via platforms) for March 2026.

20 April:

• VAT within the EAEU for March 2026;
• Excise tax, including imports from EAEU countries;
• Payment for negative environmental impact.

27 April:

• Corporate Income Tax (CIT) – advance payments for April;
• CIT and PIT withheld at source for March;
• Payments for land use;
• Fee for placement of outdoor (visual) advertising for April;
• Unified payment for March;
• Social payments (OPV, OPPV, OPVR, social contributions, mandatory health insurance contributions, employer health insurance contributions) for March.

Source : https://www.gov.kz/memleket/entities/kgd-almaty/press/news/details/1188549?lang=kk