In 2026, the payment deadline is determined separately for each tax liability; where the prescribed grounds exist, the tax authority may reschedule it by granting a deferral or an installment plan (Article 133 of the Tax Code of the Republic of Kazakhstan). Therefore, an accountant must determine the type of liability, the tax period and the taxpayer’s status, and then verify the assessed amount, payment details and receipt of the payment.
How to Arrange Tax Payments in 2026
The practical procedure begins not with a payment order but with verifying the basis for the assessment. The accountant must match the transaction to the applicable tax, identify the taxpayer and establish the period for which the liability arises. Only then can the amount be calculated and the payment prepared.
The workflow may be as follows:
- Determine the tax status of the organization, individual entrepreneur or individual.
- Identify the type of transaction: sale, import, lease, ownership of property, e-commerce or another activity.
- Check the applicable provisions and the deadline for fulfilling this particular liability.
- Reconcile the amount with the accounting records and tax returns.
- Verify the payment details and purpose of payment.
- After payment, make sure that the amount has been recorded against the relevant liability.
Payment and reporting must be monitored together. The payment document confirms the transfer of funds, while compliance with the tax reporting obligation is monitored separately. Both actions and the results of their verification should be recorded in the working calendar.
If the financial position does not allow the liability to be fulfilled on time, the taxpayer may be granted a change in the payment deadline. A deferral provides for a one-time payment of the entire amount due at a later date and is granted for no more than six months. For a participant in horizontal monitoring, the authorized body may grant a deferral for no more than twelve months. An installment plan provides for payment in stages, in equal monthly or quarterly installments, for a period not exceeding thirty-six months, and for a participant in horizontal monitoring, for no more than twelve months (Article 133 of the Tax Code of the Republic of Kazakhstan).
A deferral or installment plan is not granted automatically. The decision is made by the tax authority, while the procedure and conditions are determined by the authorized body. Article 133 of the Tax Code of the Republic of Kazakhstan links the granting of this measure to the taxpayer’s financial position, the prospect of payment within the revised period and the existence of a prescribed ground. Such grounds include, in particular, damage caused by force majeure, the seasonal nature of production or sales, supplementary tax reporting, as well as agreement with the assessments specified in a notice of audit results (Article 133 of the Tax Code of the Republic of Kazakhstan).
Payment of Taxes by an Individual Entrepreneur and When Renting Out or Owning an Apartment
For searches such as “payment of taxes by an individual entrepreneur” or “individual entrepreneur tax payment,” one cannot rely on a single general calendar. The set of liabilities is determined by the entrepreneur’s status, the applicable tax regime, the nature of the transactions and the presence of employees, property and foreign economic activity. An individual entrepreneur’s accountant should maintain a separate calendar of reporting and payments without mixing business transactions with the individual’s personal liabilities.
Before making a payment, it is useful to check:
- the period for which the tax was calculated;
- whether the amount matches the accounting records and the submitted tax returns;
- whether previously transferred payments and any overpayment have been taken into account;
- whether the recipient, type of liability and purpose of payment have been identified correctly;
- whether a tax return, application or supporting documents must be submitted for this transaction.
Regarding “rental — payment of taxes,” the first step is to establish who receives the income and in what capacity the landlord acts. The status of the parties, the terms of the agreement and the actual settlement procedure are relevant. The procedure applied by an organization or individual entrepreneur cannot automatically be applied to an individual. Before calculating the liability, the agreement, payment documents, details of the income recipient and the provisions applicable to the selected form of activity must be reconciled.
The search “payment of apartment tax” also covers different situations: ownership of real estate, receipt of rental income or another transaction involving the property. These are different grounds for accounting and calculation. The accountant or owner must separately reconcile the property, period, taxpayer details and recorded assessment. The amount, purpose and payment deadline are determined for the specific property and type of liability.
Payment of Taxes by a Non-Resident and VAT on Certain Transactions
For a non-resident, the payment procedure is determined by their tax status and the nature of their activities in Kazakhstan. Before making a calculation, the sale of goods, provision of services, e-commerce, imports and other transactions must be distinguished. For each of them, the taxpayer, taxable item, tax period, applicable rate and payment deadline are determined separately.
If a calculation or payment involves foreign currency, the transaction currency, date, applicable official exchange rate and resulting amount in tenge must be recorded in the accounting documents. This information should be reconciled with the source documents, terms of the agreement and tax returns so that the payment corresponds to the recorded transaction.
When importing goods from EAEU member states, the accountant must jointly monitor the payment and import documents. Before transferring the amount, the details of the supplier and buyer, the value and range of goods, the import date, tax period and details of the shipping documents should be reconciled. After the liability has been fulfilled, it must be verified that the payment and documents relate to the same transaction and the same period.
For electronic services and e-commerce, it is also important to distinguish the transaction date from the date on which the payment order is prepared. The accounting records must align the details of the buyer, the nature of the service or goods, the price, settlement currency and the period for which the liability is determined. This approach prevents situations where an amount has been transferred but attributed by the accountant to another transaction or another period.
How to Verify Tax Payments
To verify tax payments, keeping a bank receipt is not sufficient. It confirms that the payment was sent, but the accountant must also reconcile the payment with the assessed liability and tax accounting records.
The following should be reconciled:
- the taxpayer and tax period;
- the type of tax and purpose of payment;
- the transferred and assessed amounts;
- the payment execution date;
- the recording of the amount against the relevant liability;
- information on tax arrears, penalties or overpayments.
The search “verify tax payments by TIN” usually means reconciling liabilities using the taxpayer’s identifier. The identifier required by the form of the official service must be used, after which the information obtained should be reconciled with the payment document. If there is a discrepancy, the taxpayer, recipient’s payment details, period, type of liability, amount and purpose of payment are checked in sequence.
If a discrepancy is identified as a result of a tax audit, the tax authority issues a notice specifying the assessed amounts, details of the relevant taxes, payments and penalties, as well as the time limits and place for filing an appeal (Article 171 of the Tax Code of the Republic of Kazakhstan). This information must be reconciled with the audit report, accounting records and payments made previously.
A notice of tax audit results may be sent through the web portal. It is deemed served when the taxpayer reviews it in their personal account. If the taxpayer does not review the notice within three business days after it is sent electronically, it must be served personally against signature or sent by registered mail with acknowledgment of receipt (Article 171 of the Tax Code of the Republic of Kazakhstan).
Upon completion of a tax audit, an audit report is prepared. It specifies the type of audit, the audited period, the taxpayer’s identification and banking details, a description of the identified violations with references to the provisions of legislation that were violated, and the audit results. The necessary copies of documents and calculations are attached to the report; the date on which the report is served on the taxpayer is deemed the date of completion of the audit period (Article 170 of the Tax Code of the Republic of Kazakhstan).
Frequently Asked Questions
Is there a single deadline for paying all taxes in Kazakhstan? — No, the payment calendar is prepared separately for each liability, taking into account the type of tax, period, taxpayer status and transaction. If the prescribed grounds exist, the deadline may be changed through a deferral or installment plan (Article 133 of the Tax Code of the Republic of Kazakhstan).
How can an individual entrepreneur verify that tax has been paid? — The payment document must be reconciled with the data for the relevant liability, and the taxpayer, period, type of payment, amount and information on arrears or overpayments must be checked.
Who pays taxes when an apartment is rented out? — The procedure is determined by the status of the income recipient, the terms of the agreement and the actual settlements. It is first necessary to establish who the landlord is and in what capacity they receive the income.
How should VAT on a non-resident’s transactions be monitored? — For the specific transaction, the non-resident’s status, type of sale, tax period, value, settlement currency, reporting documents and payment must be reconciled. Import, e-commerce and service transactions are accounted for separately.
Can the tax payment deadline be rescheduled? — Yes, the tax authority may grant a deferral or installment plan if the prescribed grounds and conditions exist. A deferral involves a one-time payment no later than the new deadline, while an installment plan involves payment in stages in equal installments (Article 133 of the Tax Code of the Republic of Kazakhstan).