For 2025, the CIT return using form 100.00 must be submitted no later than 31 March 2026 (Art. 359 of the Tax Code of the RK). Article 359 establishes the deadline for submitting the return, but not the CIT payment deadline; therefore, 31 March cannot be considered the payment date on the basis of this provision.
When to Submit the CIT Return
The CIT return is submitted by legal entities that are residents of the Republic of Kazakhstan and non-resident legal entities that operate in Kazakhstan through a permanent establishment and are CIT payers. The return is submitted to the tax authority at the taxpayer’s location (Art. 359 of the Tax Code of the RK).
The deadline is 31 March of the year following the reporting tax period, unless otherwise provided by Article 359 of the Tax Code of the RK. Consequently, the return for 2025 must be submitted no later than 31 March 2026, and the return for 2026 must be submitted no later than 31 March 2027 (Art. 359 of the Tax Code of the RK).
It is important for the accountant to distinguish between the reporting tax period and the year in which the obligation is fulfilled: the return is prepared based on the results of the completed period and submitted in the following calendar year. When preparing the form, information relating specifically to the reporting period stated in it must be used.
The CIT return consists of the return itself and appendices disclosing information about taxable items and tax-related items (Art. 359 of the Tax Code of the RK). Therefore, before submitting form 100.00, the accountant should check:
- whether the reporting tax period is stated correctly;
- whether the organization is a CIT payer required to submit the return;
- whether the appendices required for the organization have been completed;
- whether the figures in the return and appendices are consistent with the accounting records;
- whether the tax authority at the taxpayer’s location has been selected;
- whether confirmation of acceptance of the submitted form has been received.
It is better not to postpone submission until the last day. After submitting the return, its status should be checked to ensure that the form has been accepted. If the reporting is rejected, the submission attempt itself does not confirm fulfillment of the obligation to submit it.
A separate rule applies to the calculation of the aggregate profit of controlled foreign companies or their permanent establishments. If approved financial statements are unavailable as of the return submission date, the relevant calculation is made in an additional CIT return. It must be submitted within sixty business days after the date on which the financial statements are approved, but no later than 31 March of the second year following the reporting tax period, taking into account the provisions of Chapter 9 of the Tax Code of the RK (Art. 359 of the Tax Code of the RK).
Who Submits Form 100.00
The obligation to submit a CIT return applies to legal entities that are residents of the Republic of Kazakhstan and CIT payers, as well as non-resident legal entities that operate in Kazakhstan through a permanent establishment and are payers of this tax (Art. 359 of the Tax Code of the RK).
The general deadline applies to these taxpayers: no later than 31 March of the year following the reporting tax period. The return is submitted to the tax authority at the taxpayer’s location (Art. 359 of the Tax Code of the RK).
When determining the obligation to submit the form, the applicable tax regime must be taken into account. A legal entity applying the special tax regime based on a simplified return does not submit a CIT return for income taxed under this regime in accordance with Section 16 of the Tax Code of the RK (Art. 359 of the Tax Code of the RK).
This exception applies specifically to income taxed under the special tax regime based on a simplified return. Therefore, the conclusion as to whether a CIT return must be submitted should be made with due regard to the tax regime applicable to the relevant income, rather than solely to the legal entity’s organizational and legal form.
The composition of the return also matters: it includes appendices disclosing information about taxable items and tax-related items (Art. 359 of the Tax Code of the RK). The presence of appendices and the need to complete them should be assessed based on the figures reported by the particular taxpayer.
Before preparing the reporting, the accountant should determine the taxpayer’s status, whether a non-resident operates through a permanent establishment, the applicable tax regime, and the composition of income. This makes it possible to establish whether the organization is subject to the obligation to submit a CIT return and whether the general 31 March deadline applies to it.
CIT Payment Deadline and the Accountant’s Procedure
The deadline for submitting the return and the deadline for paying CIT are separate elements of the tax obligation. The date of 31 March specified in Article 359 of the Tax Code of the RK relates to the submission of the CIT return. This article does not establish the date for transferring the final amount of tax.
Therefore, the tax calendar should not automatically schedule CIT payment for 31 March merely because the deadline for submitting the return falls on that date. Payment is governed by a separate provision of the Tax Code of the RK regulating the fulfillment of the relevant CIT obligation.
When organizing the work, the accountant should separate the reporting and payment actions:
- determine the reporting tax period for which the return is prepared;
- check whether the legal entity is among the taxpayers specified in Article 359 of the Tax Code of the RK;
- establish whether the special tax regime based on a simplified return applies to the reported income;
- prepare the return and the required appendices;
- submit the return to the tax authority at the taxpayer’s location no later than the established date;
- separately determine the deadline for fulfilling the payment obligation under the applicable provision of the Tax Code of the RK;
- reconcile the payment amount with the final figures in the return and the accounting records.
After submitting the form, confirmation of its acceptance must be checked, and after transferring the tax, the correct allocation of the payment to the relevant type of tax and tax period must be verified. This separation of controls helps avoid confusing submission of the return with fulfillment of the payment obligation.
It is best to maintain the practical CIT calendar with at least two separate events: submission of the return and transfer of the tax. For the first event, Article 359 of the Tax Code of the RK expressly establishes the general deadline of no later than 31 March of the following year. The date of the second event cannot be inferred from this article.
If approved financial statements are unavailable as of the return submission date, the special deadline for the additional return applies only to the calculation of the aggregate profit of controlled foreign companies or their permanent establishments. This rule does not extend the general deadline for submitting the entire return in respect of the remaining figures (Art. 359 of the Tax Code of the RK).
Frequently Asked Questions
What is the deadline for submitting CIT form 100.00? — The general deadline for submitting the CIT return is no later than 31 March of the year following the reporting tax period. For 2025, the return must be submitted no later than 31 March 2026 (Art. 359 of the Tax Code of the RK).
Is 31 March also the CIT payment deadline? — Article 359 of the Tax Code of the RK links 31 March to the return submission deadline. This article does not establish the CIT payment deadline; therefore, the payment date is determined separately under the provision governing the relevant payment obligation.
Who is required to submit a CIT return? — It is submitted by legal entities that are residents of the Republic of Kazakhstan and CIT payers, as well as non-resident legal entities operating in Kazakhstan through a permanent establishment (Art. 359 of the Tax Code of the RK).
Must a return be submitted when applying the simplified return regime? — A legal entity under the special tax regime based on a simplified return does not submit a CIT return for income taxed under that regime (Art. 359 of the Tax Code of the RK).
Where is the CIT return submitted? — The return is submitted to the tax authority at the taxpayer’s location (Art. 359 of the Tax Code of the RK).
What does the return comprise? — It consists of the return and appendices disclosing information about taxable items and tax-related items (Art. 359 of the Tax Code of the RK).
What should be checked after submitting the return? — You should ensure that the form has been accepted and check the reporting period, the composition of the appendices, and the consistency of the figures with the accounting records. The deadline for and fulfillment of the payment obligation are monitored separately.