In 2026, the simplified declaration under Form 910.00 must be submitted no later than the 15th day of the second month following the reporting tax period, and the taxes specified therein must be paid no later than the 25th day of the same month at the taxpayer’s location (Article 727 of the Tax Code of the Republic of Kazakhstan). These deadlines apply to taxpayers using the special tax regime based on the simplified declaration.
Tax Calendar for 2026: What Accountants Should Consider
The tax calendar helps distinguish between two taxpayer obligations: submitting tax reporting and remitting tax. For Form 910.00, these actions are not performed at the same time. First comes the declaration filing deadline, followed by the deadline for paying the liabilities calculated therein.
Form 910.00 is intended for taxpayers applying the special tax regime based on the simplified declaration. Therefore, the specified deadlines apply specifically to taxpayers that use this tax regime and submit the simplified declaration.
Accountants should not combine the form filing deadline and the payment deadline into a single date. Submitting the declaration does not in itself mean that the tax has already been paid, while remitting the funds does not replace the submission of tax reporting. It is better to record these events as separate tasks in the working calendar.
Form 910.00: Filing Deadline in 2026
The simplified declaration must be submitted to the tax authority at the taxpayer’s location no later than the 15th day of the second month following the reporting tax period (Article 727 of the Tax Code of the Republic of Kazakhstan). Planning should be based not on an arbitrarily selected month, but on the end of the relevant reporting tax period.
The practical workflow may be as follows:
- determine whether the taxpayer applies the special tax regime based on the simplified declaration;
- establish the boundaries of the reporting tax period;
- count the second month after its end;
- set the Form 910.00 filing deadline as the 15th day of that month;
- collect and verify in advance the figures to be included in the declaration;
- monitor the submission of the declaration to the tax authority at the taxpayer’s location.
Deadlines established for other reporting should not be applied to Form 910.00. Even if several obligations fall on dates close to one another, the basis and control date for each form must be determined separately.
When to Pay Tax Under the Simplified Declaration
The taxes specified in the simplified declaration must be paid to the budget at the taxpayer’s location no later than the 25th day of the second month following the reporting tax period (Article 727 of the Tax Code of the Republic of Kazakhstan). Payment is made in the form of individual or corporate income tax.
Thus, the calendar logic for Form 910.00 consists of two consecutive control dates:
- No later than the 15th day of the second month following the reporting period — submit the declaration to the tax authority at the taxpayer’s location.
- No later than the 25th day of the second month following the reporting period — pay to the budget, at the taxpayer’s location, the taxes specified in the declaration.
Between these dates, the accountant may additionally verify that the amount payable corresponds to the data in the submitted declaration and ensure that the payment has been prepared for the correct liability. Postponing this check until the last day is risky: the technical preparation and internal approval of the payment may take time.
If an organization maintains its calendar in a spreadsheet, accounting system, or task manager, it is convenient to create at least two entries for Form 910.00. The first should specify the submission of the declaration by the 15th day, and the second the payment by the 25th day. Both deadlines are established by Article 727 of the Tax Code of the Republic of Kazakhstan. This approach reduces the risk of marking the entire obligation as completed after submitting only the form.
How to Organize the 2026 Tax Calendar in Kazakhstan
It is useful to maintain the 2026 tax calendar separately for each taxpayer, especially if the accountant supports several individual entrepreneurs or organizations. For each obligation, the form, reporting period, place of reporting submission, reporting deadline, type of payment, payment deadline and place, as well as completion status should be recorded.
The following checklist can be used to monitor Form 910.00:
- the applicable special tax regime has been confirmed;
- the reporting tax period has been determined;
- the submission deadline has been calculated according to the 15th-day rule;
- the payment deadline has been calculated according to the 25th-day rule;
- it has been taken into account that the declaration is submitted and the taxes are paid at the taxpayer’s location;
- a person responsible for preparing and reviewing the declaration has been assigned;
- the submission of the form and the processing of the payment are monitored separately;
- confirmation of the fulfillment of each obligation has been retained.
When scheduling tasks in the calendar, the applicable tax regime, reporting tax period, and taxpayer’s location must be taken into account. If the tax regime or registration details have changed, calendar tasks for Form 910.00 should be created with due regard to the new circumstances.
The specified deadlines apply to the simplified declaration and the payment of the taxes stated therein. The inclusion of Form 910.00 in the calendar does not replace monitoring the taxpayer’s other reporting and payment obligations: each of them should be tracked separately in accordance with the applicable provisions.
Questions and Answers
When should Form 910.00 be submitted in 2026? — No later than the 15th day of the second month following the reporting tax period. The declaration must be submitted to the tax authority at the taxpayer’s location (Article 727 of the Tax Code of the Republic of Kazakhstan).
When should tax under Form 910.00 be paid? — No later than the 25th day of the second month following the reporting tax period. Taxes must be paid to the budget at the taxpayer’s location (Article 727 of the Tax Code of the Republic of Kazakhstan).
Are the declaration submission and tax payment made on the same day? — No. Different control dates are established for the simplified declaration: the 15th day for submitting the declaration and the 25th day for paying the taxes specified therein (Article 727 of the Tax Code of the Republic of Kazakhstan).
Who does Form 910.00 apply to? — Taxpayers applying the special tax regime based on the simplified declaration.
Which tax is paid within the established deadline? — The taxes specified in the simplified declaration are paid in the form of individual or corporate income tax (Article 727 of the Tax Code of the Republic of Kazakhstan).
Sources
Tax Calendar 2026: Tax Reporting Form 910.00 — Ministry of Finance of the Republic of Kazakhstan