According to the Paragraph 1 of Article 114 of the Tax Code of the Republic of Kazakhstan (dated July 18, 2025, No. 214-VIII), tax reporting is defined as an official document submitted by a taxpayer to the tax authorities. It details taxable objects, assets, and liabilities, as well as the calculating tax obligations and social security payments.

Public services provided in the field of tax reporting include:

-Acceptance of tax reporting.

-Submission of tax reporting within the Customs Union (Form 328.00).

-Revocation of tax reporting (it will be discontinued starting in 2026).

-Suspension and Resumption of tax reporting activities.

-Extension of tax reporting deadlines (it will be discontinued starting in 2026).

The aforementioned services are included in the Register of Public Services, approved by Order No. 39/NK dated January 31, 2020.

Please be advised that under the new Tax Code, the tax reporting category previously titled "Additional upon notification" has been amended to "Upon notification."

Tax reporting must be submitted to the SROs in accordance with the procedures and deadlines established by the Tax Code and the Rules for the Provision of Public Services, as approved by Order of the Ministry of Finance of the Republic of Kazakhstan No. 665 dated July 10, 2020.

Tax reports may be submitted by the taxpayer to the SROs of their choice via the following methods:

Hard Copy: In person at SRO Centers or Public Service Centers (State Corporation), or by mail.

Electronic via the Taxpayer’s account (using the TAIS or SONO systems), the EGP egov, or mobile applications including eGov mobile, e-Salyq Azamat, e-Salyq Business, and authorized second-tier bank applications.

Tax reporting is processed within the TAIS system (via the Reporting module of the ARM SRO subsystem).

When receiving and processing the tax reporting , the SRO system performs a Format and Logical Control (FLC) check to ensure that all reports are complete and accurately filled out.

For technical assistance, taxpayers or service providers (SRO) may contact the ITAS technical support service at knpsd@ecc.kz

Effective January 1, 2026, taxpayers will no longer have the authority to revoke submitted tax reporting. The sole exception to this rule is EEU Form 328.00 (application for the import of goods and payment of indirect Taxes).

Errors or omissions in previously submitted TRF may only be corrected by filing "Additional" or "Upon Notification" tax reports.

If a taxpayer fails to submit a required TRF by the deadline, the system will automatically generate a zero reporting for that period. Once a zero report is generated, no further primary reports can be submitted for that period, except under the following circumstances: submission of additional tax reporting or a hard-copy reporting within the legally prescribed timeframe.

If a taxpayer submits TRF in paper format and it is assigned the status "Document Accepted," any automatically generated zero reporting for that period will be canceled. This is the case if the tax reporting was sent by mail.

Moreover, please be advised that the Minister of Finance of the Republic of Kazakhstan has approved Order No. 695, dated November 12, 2025, titled: "On the Approval of tax reporting forms, with an explanation of their preparation, and rules for submission."\

The specified Order includes:

- tax reporting forms and comprehensive instructions for their preparation.

- standardized rules for the submission of tax reporting forms.

- procedures for providing public services, specifically regarding the "Receipt of Tax Reporting" and the "Suspension or resumption of tax Reporting."

Provisions regarding the elimination of tax report revocations and the removal of submission deadline extensions will take effect on January 1, 2026. These regulations apply to all relevant legal relations, including those arising prior to the specified effective date.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1128506?lang=kk