Tax reporting is an official document submitted to the tax authority by a taxpayer detailing their objects of taxation, assets and liabilities, and calculation of tax liabilities and social payments.

Currently, and until 2026, the tax reporting forms, along with explanations on their preparation and the procedure for their submission, are governed by Order No. 39 of the Ministry of Finance of the Republic of Kazakhstan (hereinafter - the MF RK) dated January 20, 2020. Starting from 2026, a new Order of the MF RK has been developed under the new Tax Code of the Republic of Kazakhstan, which is currently undergoing approval by state bodies.

State services related to tax reporting include: Receiving tax reports; Receiving tax reports within the Customs Union (Form 328.00); Revoking tax reports; Suspending (resuming) tax reporting; Extending tax reporting deadlines.

The aforementioned services are included in the Register of Public Services, approved by Order No. 39/NK of the Ministry of Digital Development, Innovations and Aerospace Industry dated January 31, 2020.

The state service " Reception of tax reporting " is provided to the following service recipients: legal entities, individual entrepreneurs, individuals engaged in private practice, and individuals (such as legal entities, individual entrepreneurs, persons engaged in private practice, individuals.).

Tax reports are submitted to the State Revenue Authorities (hereinafter- the SRA) in accordance with the procedures and deadlines established by the Tax Code and the Rules for the Provision of Public Services, which were approved by Order No. 6 of the Ministry of Finance of the Republic of Kazakhstan dated July 10, 2020.

Tax reporting is submitted by the service recipient to the SRA by optionally:

- by paper, in person (the SRA Centers/State Corporation Centers) or by mail;

-electronically through the Taxpayer's Account ISTA, SONO, EGP egov, mobile applications eGov mobile, e-Salyq Azamat, e-Salyq Business, as well as mobile applications of second-tier banks.

When the State Revenue Authorities system receives and processes tax reports, format-logical control (FLC) is carried out. This is a check performed by the SRA system to verify the completeness and correctness of filling out the tax reports.

Starting in 2026, tax reporting volume will be reduced by 30%. Concurrently, mandatory lines will be added to the forms, for example, for detailing benefits.

The new version of the Tax Code also cancels the calculation of property tax (Form 701.01) if the amount of tax liabilities does not exceed 1 million tenge. If the amount of payments is less than 1 million tenge, the taxpayer will submit the Declaration (Form 700.00) only once a year and make payments based on this declaration.

Furthermore, the Calculations for transport tax (Form 701.00) and land tax (Form 701.01) are also canceled under the new Code.

In total, of the 39 existing TRFs, 11 forms are eligible for exclusion. They are the forms 101.01 (automation), 180.00 (there will be an application form.100.00), 240.00 (f.270.00), 421.00 (an application form 400.00), 540.00 (an application form 150.00), 560.00 an application form.590.00), 570.00 (an application form 590.00), 701.00 (automation), 871.00 (will be excluded from TRF), 911.00, 912.00, 913.00 excluded under a special tax regime (STR).

Please note that under the new Tax Code, the type of tax reporting known as "Additional to notify" has been renamed to "Upon notification".

The state service "Revocation of tax reporting" will be excluded under the new Tax Code, starting from 2026. Effective January 1, 2026, taxpayers will no longer be able to revoke previously submitted tax reports. The sole exception to this rule is the EEU Form 328.00 (application for the import of goods and payment of indirect taxes).

The reason for the exclusion of public services is a change in the approach to tax administration under the new Tax Code.

An alternative to a revocation for the taxpayer is to submit updated tax reports if an error is found or changes need to be made.

Corrections to previously submitted TRFs are possible only through additional tax reporting or reporting to notify.

The taxpayer (tax agent) is entitled to make changes and additions to the tax statements during the limitation period in accordance with Article 48 of the Tax Code of the Republic of Kazakhstan.

The procedure for making amendments and additions, as well as the cases in which amendments and additions to tax reporting are not allowed, are stipulated by the provisions of Article 211 of the Tax Code.

Starting in 2026, within the framework of the new Tax Code, this procedure will be established by a regulatory legal act (an Order of the Ministry of Finance), which is currently under approval by government agencies.. 

State service "Suspension (extension, renewal) of tax reporting»

The suspension of tax reporting is carried out by the service recipient in accordance with the procedure and terms established by Articles 213 and 214 of the current Tax Code.

Starting in 2026, within the framework of the new Tax Code, the rules for the provision of these services (including suspension) will be regulated by a regulatory legal act (an Order of the Ministry of Finance), which is currently undergoing approval by the state bodies.

Currently, the procedure for extending the deadline for submitting tax reports is regulated by the provisions of Article 211 of the Tax Code.

This provision will be excluded under the new Tax Code starting in 2026 due to the introduction of a rule under which, if a taxpayer (TP) fails to submit tax reports, the State Revenue Authorities (the SRA) system will automatically generate a zero report after the deadline for submission.

Once a zero report is automatically generated, it will no longer be possible to submit a TRF for the same period, with the exception of the following cases: submission of an additional TRF, submission of a TRF on paper within the prescribed period.

If a taxpayer submits a TRF on paper and it is assigned the status "Document accepted", the automatically generated zero TRF will be canceled. This exception applies specifically when the tax statements were sent by mail.

These changes are aimed at reducing errors and increasing the transparency of tax administration.

The introduction of this rule will also avoid issuing notifications for failure to submit tax reports within the time limit established by the tax legislation of the Republic of Kazakhstan (No. 17), orders to suspend spending operations on bank accounts, and bringing to administrative responsibility under Article 272 of the Code of Administrative Offenses, i.e. it will reduce punitive measures for businesses.

At the same time, the automatic generation of reports will only be carried out on the condition that the taxpayer's dossier in the Personal Account (PA ISTA) has specified in advance the tax reporting forms that are required to be submitted. If the necessary forms are not defined in the dossier, the system will not be able to generate reports for the taxpayer.

Instructions for working with documents and utilizing the functionality of the new Taxpayer's Account are available in the Support – Help – Reference information section of the ISTA Taxpayer's Office portal.

In the event of questions or technical problems, the user can contact the ISTA support service:

to the email address knpsd@ecc.kz

by calling 8(7172)73 55 11 and +7(705) 956 53 71;

using assistance by utilizing the contact form located in the Support – Feedback section of the TPA ISTA.

However, given that tax reporting is currently partially accepted in SONO, users experiencing issues in the old IS "TPA", "SONO" can contact the support service via e-mail.sonosd@ecc.kz for assistance

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1098869?lang=kk