The Department of State Revenue for the city of Almaty reports that since 2026, important changes are being implemented in the Republic of Kazakhstan in terms of tax reporting, aimed at optimizing procedures and reducing the administrative burden on businesses.

Automatic generation of tax reports

One of the key innovations is the automatic generation of tax reports with a zero amount of tax payable in the event that the taxpayer has not submitted reports on time. This will avoid sending notifications, suspending spending operations on bank accounts and bringing to administrative responsibility under Article 272 of the Administrative Code of the Republic of Kazakhstan, thereby reducing punitive measures against businesses.

At the same time, administrative responsibility will be applied only if the turnover is detected by the state revenue authorities. If the taxpayer independently identifies undeclared income and submits additional reports, the measures will not be applied.

Automatic reporting is possible only on condition that the taxpayer's dossier in the Personal Account (CNP ISNA) specifies in advance the tax reporting forms to be submitted. In this regard, taxpayers are advised to update the information in their dossier in advance.

Exclusion of the "Revocation of tax reporting" service

In order to minimize errors and improve the quality of reporting, the "Tax Reporting Review" service is excluded. After submitting the form, changes will be possible only by submitting additional tax reports.

Taxpayers are advised to take a responsible approach to filling out declarations and carefully check the correctness of all data before sending them.

Automatic selection of the tax authority code

The new Tax Administration Information System (ISNA) implements the function of automatically determining and substituting the code of the tax authority at the taxpayer's place of registration when submitting basic reporting forms. This is aimed at reducing errors and improving the correctness of filling out documents. If necessary, you can still edit the code yourself.

Cancellation of the extension of reporting deadlines

The legislation excludes the provision on extending the deadline for submitting tax reports. There is no longer a delay in submitting tax reporting forms. In this regard, taxpayers are strongly advised to plan the preparation of financial statements in advance and send declarations strictly on time.

Regulatory framework

The Minister of Finance of the Republic of Kazakhstan approved Order No. 695 dated November 12, 2025 "On approval of tax reporting forms with explanations on their preparation and Rules for their submission." The document includes:

– tax reporting forms and explanations for filling them out;

– rules for submitting tax reporting forms;

– rules for the provision of public services "Receipt of tax reports", "Suspension, resumption of tax reporting".

The rules providing for the exclusion of the revocation of tax reporting and the cancellation of the extension of the deadline for its submission come into force on January 1, 2026 and apply to legal relations that arose before the specified date.

Source : https://www.gov.kz/memleket/entities/kgd-almaty/press/news/details/1128172?lang=kk