The State Revenue Committee of the Ministry of Finance has reminded Kazakh citizens of the upcoming deadlines for submitting tax reports for the second quarter and the first half of 2026. The main deadline falls on August 15, but in 2026 this date falls on a Saturday, so the deadline for submitting reports and fulfilling certain tax obligations is postponed to August 17, reports infohub.kz.
The SRC emphasized that meeting the deadlines will allow taxpayers to avoid penalties and other measures provided by law.
By August 17, quarterly declarations and calculations for corporate and individual income taxes, VAT, excise taxes, subsoil user payments, property tax, gambling business, water resource use, environmental impact, and digital mining must be submitted. In the same period, taxpayers applying the special tax regime based on a simplified declaration must submit form 910.00 for the first half of 2026.
By the specified date, the following are accepted: form 101.03 for CIT withheld at source from resident income; form 101.04 for CIT on non-resident income; form 200.00 for PIT and social tax; form 300.00 for VAT; form 400.00 for excise taxes for June; forms 500.00, 510.00, 531.00, and 590.00 for subsoil user obligations; form 641.00 for deductions; form 701.01 for current property tax payments; form 710.00 for gambling tax; forms 860.00 and 870.00 for water use and environmental impact; form 880.00 for digital mining fee; form 910.00 for taxpayers on simplified declaration.
By August 20, taxpayers must submit form 328.00 for import of goods and payment of indirect taxes for July, calculation of current payments for land use in form 851.00, and declaration for negative environmental impact in form 870.00.
By August 5, it is necessary to pay PIT on income of individuals engaged in private practice for July. By August 17, payment of PIT under the special tax regime for self-employed, which is transferred by the operator of the internet platform, is provided. By August 20, VAT on import of goods from EAEU countries, excise taxes, and payment for negative environmental impact must be transferred. By August 24, it is necessary to pay PIT on income paid in July to certain categories of non-residents.
The most extensive list of payments falls on August 25. By this date, advance payments for CIT, taxes withheld at source, VAT for the second quarter, social tax, property tax, subsoil user payments, payment for land, water, use of radio frequency spectrum, outdoor advertising, and digital mining must be made. Also by August 25, the unified payment and social contributions for July must be transferred, including mandatory pension contributions, professional pension contributions, employer pension contributions, social contributions, and payments for compulsory medical insurance.
The State Revenue Committee noted that timely fulfillment of tax obligations helps avoid debts, penalties, and other measures provided by law.