Optimization of tax reporting processes from 2026

Dear taxpayers!

The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan informs about the introduction of new norms within the Tax Code concerning tax reporting issues. The changes will come into force from 2026.

One of the key innovations is the optimization of administration processes. In case a taxpayer fails to submit tax reporting within the established deadline, the information system will automatically generate reporting with zero indicators (the accrued tax amount is equal to zero).

Advantages of this approach:

- Issuance of notices for non-submission of reporting is eliminated.

- No orders will be issued to suspend debit transactions on bank accounts.

- Administrative liability under Article 272 of the Code of Administrative Offenses of the Republic of Kazakhstan is excluded, which significantly reduces administrative measures against businesses.

Important condition:

Automatic reporting is possible only if the taxpayer's file in the “Personal Cabinet” (KNP ISNA) has pre-determined forms of tax reporting to be submitted. If the forms are not specified in the dossier, the system will not be able to generate reports.

In this regard, we recommend that taxpayers update the information in their file in advance to ensure the correct operation of the automated system.

Source : https://www.gov.kz/memleket/entities/kgd-zhetysu/press/news/details/1125881?lang=kk