{"id":24982,"date":"2025-08-07T10:14:18","date_gmt":"2025-08-07T07:14:18","guid":{"rendered":"https:\/\/kg.f-chain.com\/kazakhstan-accounting-and-tax-news-august-2025\/"},"modified":"2025-08-07T10:14:18","modified_gmt":"2025-08-07T07:14:18","slug":"kazakhstan-accounting-and-tax-news-august-2025","status":"publish","type":"post","link":"https:\/\/kg.f-chain.com\/ru\/kazakhstan-accounting-and-tax-news-august-2025\/","title":{"rendered":"Kazakhstan: Accounting and Tax News \u2014 August 2025"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]New Tax Code and Tax Reform
\nOn July 18, 2025, the President signed a new edition of the Tax Code. The updated provisions will come into effect on January 1, 2026.[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=»1\/2″][vc_column_text]<\/p>\n

Key changes include:
\n\u2022\tThe standard VAT rate will be reduced to 16%, with the registration threshold set at 40 million KZT.
\n\u2022\tA progressive Personal Income Tax (PIT) will be introduced: 10% for income up to 8,500 MCI and 15% above that; for dividends \u2014 5% up to 230,000 MCI, and 15% beyond that.
\n\u2022\tThe number of special tax regimes will be reduced to three, and the share of preferential regimes will decrease by at least 20%.
\n\u2022\tA transition period throughout 2025 will allow businesses to gradually adapt accounting practices and IT systems.
\nLabor Legislation Modernization Project
\nA draft law to reform the Labor Code has been prepared (expected to be adopted by January 2026) introducing:
\n\u2022\tElectronic employment contracts;
\n\u2022\tIndividual workplace risk assessments;
\n\u2022\tDirect regulation of harassment cases;
\n\u2022\tEnhanced involvement of local maslikhats (municipal councils) in labor dispute regulation.<\/p>\n

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\nKey Accounting and Tax Deadlines \u2013 August 2025
1. Payroll
\u2022\tAugust 1\u201310: Calculation and payment of salaries for July
2. Tax Reporting
Before August 15
\u2022\tCalculation of CIT at source for the 2nd quarter of 2025 using forms 101.04 and 101.03.
\u2022\tSubmission of Individual Income Tax (IIT) and Social Tax for the 2nd quarter of 2025 using form 200.00.
\u2022\tSubmission of VAT return for the 2nd quarter of 2025 using form 300.00.
\u2022\tSubmission of Excise Duty Tax Return using form 400.00 and calculation for subdivisions using form 421.00.
\u2022\tSubmission of Export Rent Tax Return for the 2nd quarter of 2025 using form 570.00.
\u2022\tSubmission of Mineral Extraction Tax Return for the 2nd quarter of 2025 using form 590.00.
\u2022\tSubmission of Gambling Tax and Fixed Tax Return for the 2nd quarter of 2025 using form 710.00.
\u2022\tSubmission of Declaration on Payment for the Use of Water Resources of Surface Sources for the 2nd quarter of 2025 using form 860.00.
\u2022\tSubmission of Declaration on Payment for Emissions into the Environment for the 2nd quarter of 2025 using form 870.00.
\u2022\tSubmission of Declaration on Payment for Digital Mining for the 2nd quarter of 2025 using form 880.00.
\u2022\tCompanies under the Simplified Tax Regime submit form 910.00 for the 1st half of the year.
\u2022\tSubmission of Declaration for taxpayers applying the Special Tax Regime of Retail Tax for the 2nd quarter of 2025 using form 913.00.
Before August 20
\u2022\tEAEU imports: submission of an Import Application using form 328.00 and payment of VAT.
3. Payment of Taxes
\u2022\tBefore August 20:
o\tPayment of Indirect Taxes on imports from the EAEU.
o\tPayment of Excise Duty.
\u2022\tBefore August 25:
o\tPayment of Salary Taxes and Contributions and other applicable taxes.
o\tPayment of Withholding Tax and Advance CIT payments.
o\tPayment of Taxes under the Simplified Declaration for the 1st half of the year.
o\tPayment of Other Taxes.
4. Statistical Reporting
\u2022\tSubmission of statistical reports according to the approved schedule for your business activities.
5. Daily and Monthly Operational Tasks
\u2022\tReview and archiving of primary documentation.
\u2022\tPreparation of reconciliation acts and matching of electronic invoices on the state portal with 1C or other software.
\u2022\tOngoing bookkeeping activities and compliance monitoring.
August 2025 is the right time to prepare for the upcoming tax reform and the digitalization of labor processes. Taking proactive steps now will help you avoid penalties, optimize your tax burden, andensure operational stability in 2026.
For comprehensive support with accounting, taxation, HR, and legal matters and procedures, please contact FChain Kazakhstan \u2014 we will be glad to assist you!<\/p>\n

Prepared by:
Ekaterina Kassumova
Director, FChain Kazakhstan
Date: August 4, 2025<\/p>\n

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[vc_row][vc_column][vc_column_text]New Tax Code and Tax Reform On July 18, 2025, the President signed a new edition of the Tax Code. The updated provisions will come into effect on January 1, 2026.[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=»1\/2″][vc_column_text] Key changes include: \u2022 The standard VAT rate will be reduced to 16%, with the registration threshold set at 40 million KZT. \u2022<\/p>\n","protected":false},"author":5,"featured_media":11649,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[26,27,1],"tags":[],"class_list":["post-24982","post","type-post","status-publish","format-standard","hentry","category-feautured-post-2","category-news-ribbon-2","category-1"],"acf":[],"yoast_head":"\nKazakhstan: Accounting and Tax News \u2014 August 2025 - FChain<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kg.f-chain.com\/ru\/kazakhstan-accounting-and-tax-news-august-2025\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kazakhstan: Accounting and Tax News \u2014 August 2025 - FChain\" \/>\n<meta property=\"og:description\" content=\"[vc_row][vc_column][vc_column_text]New Tax Code and Tax Reform On July 18, 2025, the President signed a new edition of the Tax Code. 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