Starting from January 1, 2026, according to the new Tax Code, the possibility to revoke already submitted reports is canceled. The only exception is Form 328.00 (import of goods and payment of indirect taxes). Now: * Corrections are made only through additional reporting or by notification. * If the deadline is missed, the system will generate zero reports automatically. * It is not possible to submit the report for the same period and type of tax again (except for the additional financial statements or papers on time). Conclusion: check the reports before sending them — you will no longer be able to "recall and redo" them.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1050085?lang=kk