Kazakhstan: Accounting and Tax News — June 2025

In June 2024, Kazakhstan announced several important updates that will impact businesses in the areas of accounting, taxation, and labor regulations. Below is a comprehensive summary of the most significant updates and deadlines that companies operating in Kazakhstan should be aware of.

Mandatory Inspections List for the Second Half of 2025

The lists of companies subject to mandatory tax, customs, anti-money laundering (AML), and anti-terrorist financing (ATF) inspections in the second half of 2025 have been published. Companies are encouraged to review these lists to ensure full compliance with the relevant legislation.

Changes in Migration Rules for Foreigners

There are plans to revise the rules for issuing temporary residence permits for foreigners and stateless persons. These updates aim to simplify the procedures for foreign nationals who are working and residing in Kazakhstan, while also strengthening legal compliance.

Quota Redistribution for Foreign Workers

To maintain the overall number of foreigners working in Kazakhstan, the quota for attracting labor immigrants employed by individuals will be reduced to 2.95% of the labor force. This change is intended to ensure a balanced labor market and more effective workforce management.

Labeling and Traceability of Beer and Beer Drinks

The Ministry of Finance of the Republic of Kazakhstan has developed and submitted for public discussion a draft Regulatory Impact Analysis (RIA) for the labeling and traceability of beer and beer drinks using identification means. This initiative aims to improve product safety and transparency in the local market and reduce the circulation of counterfeit goods.

Eid al-Ait Public Holiday on June 6, 2025

On June 6, 2025, Kazakhstan will celebrate Eid al-Ait. This holiday will be an additional day off for citizens, providing an opportunity to celebrate this important cultural and religious event.

Key Accounting and Tax Deadlines for June 2025

• June 1–10, 2025: Calculation and payment of wages for May.
• Before June 16, 2025: Submission of excise duty tax return (Form 400.00) and calculation for subdivisions (Form 421.00).
• Before June 20, 2025: Submission of EEU import applications (Form 328.00) and payment of VAT on received imports.

Payment of taxes:

Before June 20, 2025:

• Excise and excise for aggregate customs payment.
• The amount of indirect taxes on imported goods from the EEU countries.
• Payment for the use of plant resources.

Before June 25, 2025:

Payment of salary taxes, social contributions, and other taxes; withholding tax and advance payments for Corporate Income Tax (CIT); payment of digital mining fees and other applicable taxes.

Ongoing: Submission of statistical reporting according to the relevant schedules; daily accounting tasks, including checking and collecting primary documentation, preparing reconciliation acts, and matching electronic invoices on the state portal with accounting software (e.g., 1C).

Conclusion

Staying up to date with the latest tax and accounting updates is crucial for businesses operating in Kazakhstan to maintain compliance and avoid potential penalties. If you need any support or have questions about the updates mentioned above — including the calculation of taxes, preparation of updated tax returns, or general compliance matters — please do not hesitate to contact our team at FChain Kazakhstan.

For more detailed updates and expert support, please visit our website at kz.f-chain.com

Article prepared by:
Ekaterina Kassumova, Director of FChain Kazakhstan
June 3, 2024