In September 2026, taxpayers are required to fulfill a number of obligations related to the submission of tax returns and the payment of taxes. The State Revenue Department for Almaty reminds taxpayers of the importance of fulfilling their tax obligations in a timely manner.

Particular attention should be paid to the deadline for submitting Forms 250.00 and 270.00 for 2025 — no later than September 15, 2026.

TAX RETURNS

September 15:

• Form 400.00 – Excise Tax Declaration for July 2026;
• Form 250.00 – Declaration of Assets and Liabilities as of December 31, 2025;
• Form 270.00 – Declaration of Income and Property for 2025, submitted by resident individuals and resident labor immigrants of the Republic of Kazakhstan.

September 21:

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

PAYMENTS

September 7:

• Individual Income Tax (IIT) on the income of persons engaged in private practice for August 2026.

September 15:

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

September 21:

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

September 24:

• Individual Income Tax (IIT) on income paid in August 2026 to certain categories of non-residents.

September 25:

• Corporate Income Tax (CIT) – advance payments for September 2026;
• Corporate Income Tax (CIT) withheld at the source of payment from resident income paid in August 2026;
• Individual Income Tax (IIT) withheld at the source of payment;
• Corporate Income Tax (CIT) withheld at the source of payment from non-resident income;
• Individual Income Tax (IIT) on the income of non-resident individuals;
• Individual Income Tax (IIT) payable independently under the Declaration of Income and Property (Form 270.00) for 2025;
• Individual Income Tax (IIT) under the Special Tax Regime for self-employed persons for August 2026;
• Social Tax for August 2026;
• Fee for the use of the radio frequency spectrum;
• Fee for the provision of long-distance and/or international telephone services, as well as cellular communication services;
• Fee for the use of land plots;
• Fee for the placement of outdoor (visual) advertising for September 2026;
• Unified Payment for August 2026;
• Social payments (mandatory pension contributions, mandatory occupational pension contributions, employer mandatory pension contributions, social contributions, compulsory social health insurance contributions and payments) for August 2026.

The State Revenue Department for Almaty recommends that taxpayers 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/1280893?lang=ru