Astana, 19 October. Businesses and organisations with the relevant obligations must submit certain tax return forms and make payments by 20 October.
Form 328.00 on imports of goods from Eurasian Economic Union countries, form 851.00 on payments for the use of land plots and form 870.00 on payments for negative environmental impact must be filed. The same day is the deadline for paying VAT and excise duties on certain transactions for September, as well as some payments for the use of natural resources.
Form 328.00 is an application for the import of goods and payment of indirect taxes, filed by those who import goods from Eurasian Economic Union countries. There is no customs clearance between members of the union, so VAT and excise on such imports are paid not at the border but to the tax authority on the basis of this application. Form 870.00 is a declaration of payments for emissions and discharges of pollutants and waste disposal, and form 851.00 is a calculation of payments for land a company has received from the state for use.
The State Revenue Department for Kostanay region clarifies that the form 328.00 application is filed for September 2026, and the form 851.00 calculation applies to land use agreements or subsoil use licences. Missing the deadline means a penalty for each day of delay and a fine for late filing, which is why tax authorities issue reminders in advance.
Background: Filing and payment deadlines are set by the Tax Code, and regional state revenue departments publish reminders about them.
List of sources used: Kazinform, Zakon.kz, Memleket
Artificial intelligence was used in preparing this material.
