September Tax Deadlines in Kazakhstan: Essential Guide to Filings and Payment Schedules

The State Revenue Department of Almaty has outlined the essential tax reporting deadlines and payment schedules that taxpayers in Kazakhstan must comply with throughout September. One of the most critical milestones is September 15, which serves as the final deadline for submitting the excise tax declaration for July under Form 400.00, the declaration of assets and liabilities as of December 31, 2025 under Form 250.00, and the declaration of income and property for 2025 under Form 270.00. Following this, by September 21, taxpayers need to submit Form 328.00 regarding goods importation and indirect tax payments for August, Form 851.00 for current land plot usage payments, and Form 870.00 for environmental impact payments.

Alongside filings, strict payment schedules must be observed throughout the month. Individuals in private practice are required to settle their Personal Income Tax on August earnings by September 7, while internet platform operators operating under the special tax regime for the self-employed must remit August Personal Income Tax by September 15. Furthermore, Value Added Tax and excise duties on EAEU imports for August, along with environmental fees, are due by September 21, followed by Personal Income Tax on income paid to certain non-residents due on September 24. Finally, September 25 marks the deadline for major tax obligations and mandatory contributions, including Corporate and Personal Income Taxes, social tax, land usage fees, outdoor advertising fees, unified payments, mandatory pension contributions, and social health insurance. Tax authorities strongly urge all taxpayers not to leave filings and payments to the last minute in order to prevent technical delays and accrued interest penalties.