In August 2026, taxpayers are required to fulfil a number of obligations related to the submission of tax returns and the payment of taxes and other payments to the budget.

Attention, Taxpayers!

The reporting deadline of August 15 falls on a non-working day, Saturday. In accordance with tax legislation, the deadline for submitting tax returns and paying taxes is therefore extended to the next working day, August 17, 2026.

The State Revenue Department for Almaty reminds taxpayers of the importance of fulfilling their tax obligations in a timely manner.

TAX RETURNS

August 17

• Form 101.03 – Calculation of Corporate Income Tax withheld at the source of payment from resident income for the second quarter of 2026;
• Form 101.04 – Calculation of Corporate Income Tax withheld at the source of payment from non-resident income for the second quarter of 2026;
• Form 200.00 – Individual Income Tax and Social Tax Declaration for the second quarter of 2026;
• Form 300.00 – VAT Declaration for the second quarter of 2026;
• Form 400.00 – Excise Tax Declaration for June 2026;
• Form 500.00 – Subsoil Users’ Payments Declaration for the second quarter of 2026;
• Form 510.00 – Signature Bonus Declaration for the second quarter of 2026;
• Form 531.00 – Declaration (Calculation) on the Fulfilment of Tax Obligations in Kind for the second quarter of 2026;
• Form 590.00 – Mineral Extraction Tax and Related Payments Declaration for the second quarter of 2026;
• Form 641.00 – Calculation of Contributions for the second quarter of 2026;
• Form 701.01 – Calculation of Current Property Tax Payments;
• Form 710.00 – Gambling Business Tax Declaration for the second quarter of 2026;
• Form 860.00 – Declaration on Fees for the Use of Water Resources for the second quarter of 2026;
• Form 870.00 – Declaration on Fees for Negative Environmental Impact for the second quarter of 2026;
• Form 880.00 – Digital Mining Fee Declaration for the second quarter of 2026;
• Form 910.00 – Declaration for taxpayers applying the Special Tax Regime based on a Simplified Declaration for the first half of 2026.

August 20

• Form 328.00 – Application for the Import of Goods and Payment of Indirect Taxes for July 2026;
• Form 851.00 – Calculation of Current Payments for the Use of Land Plots;
• Form 870.00 – Declaration on Fees for Negative Environmental Impact.

PAYMENTS

August 5

• Individual Income Tax on the income of persons engaged in private practice for July 2026.

August 17

• Individual Income Tax under the Special Tax Regime for self-employed persons, remitted by the internet platform operator for July 2026.

August 20

• VAT within the EAEU for July 2026;
• Excise tax, including excise tax on imports from EAEU member states;
• Fee for negative environmental impact.

August 24

• Individual Income Tax on income paid in July 2026 to certain categories of non-residents.

August 25

• Corporate Income Tax advance payments for August 2026;
• Corporate Income Tax withheld at the source of payment from resident income;
• Individual Income Tax withheld at the source of payment;
• Corporate Income Tax withheld at the source of payment from non-resident income;
• Individual Income Tax under the Special Tax Regime for self-employed persons for July 2026;
• Corporate Income Tax or Individual Income Tax under the declaration for taxpayers applying the Special Tax Regime based on a Simplified Declaration for the first half of 2026;
• VAT for the second quarter of 2026;
• Export Rent Tax for the second quarter of 2026;
• Payment for the Reimbursement of Historical Costs;
• Mineral Extraction Tax;
• Current payments for the fulfilment of tax obligations in kind;
• Social Tax for July 2026;
• Property Tax;
• Gambling Business Tax for the second quarter of 2026;
• Fee for the Use of Land Plots;
• Fee for the Use of Water Resources;
• Fee for Negative Environmental Impact;
• Fee for the Use of the Radio Frequency Spectrum;
• Fee for the Placement of Outdoor (Visual) Advertising for August 2026;
• Digital Mining Fee for the second quarter of 2026;
• Unified Payment for July 2026;
• Social payments for July 2026: Mandatory Pension Contributions, Mandatory Occupational Pension Contributions, Employer Mandatory Pension Contributions, Social Contributions, contributions and payments under the Compulsory Social Health Insurance system.

The State Revenue Department for Almaty recommends that taxpayers do not postpone the submission of tax returns and the payment of taxes and other payments until the final days in order to avoid technical delays and the accrual of penalties.

Source : https://www.gov.kz/memleket/entities/kgd-almaty/press/news/details/1265649?lang=ru