1.If a taxpayer fails to submit tax reports by the deadline, the system will automatically generate zero reporting for that period. The introduction of this rule is designed to streamline compliance and protect businesses by avoiding notifications regarding the failure to submit reporting, administrative orders to suspend bank account operations, Penalties and liability under Article 272 of the Code of Administrative Offenses.т.е. this measure significantly reduces punitive actions against businesses.

In cases where the state revenue authorities identify unreported turnover, standard administrative penalties will be applied. However, if a taxpayer independently identifies undeclared income and corrects it by submitting additional tax reports before an audit or notification, no punitive measures will be taken.

The automatic generation of this reporting is contingent upon the taxpayer’s profile settings. The required tax reporting forms must be and specified within the taxpayer’s dossier in the Personal Account (Taxpayer’s account TAIS).

If these forms have not been defined in the dossier, the system will be unable to generate reporting of the taxpayer.

2.Discontinuation of Tax Report Revocations

Effective January 1, 2026, the option to revoke tax reports will be officially discontinued.

Subsequent changes to submitted data may only be made by filing additional tax reports.

Consequently, taxpayers are urged to adopt a proactive and diligent approach, ensuring all declarations are thoroughly reviewed for accuracy before final submission.

Toto minimize errors of taxpayers when selecting the incorrect tax authority code in the new Tax Administration Information System (TAIS) has introduced enhanced functionality. The system Automatically identifies the and auto-populates the corresponding Tax Authority Code at taxpayer’s place of registration.

Previously, taxpayers frequently relied on the revocation function to correct reports sent to the wrong jurisdiction. By automating the code selection process, this aims to improve reporting accuracy and significantly reduce the administrative burden caused by manual entry errors.

Вместе с тем для обеспечения гибкости предусмотрена возможность самостоятельного редактирования кода налогового органа налогоплательщиком при необходимости.

The system remains flexible; taxpayers retain the ability to manually edit or the tax authority code it is necessary.

3.Discontinuation of Tax Reporting Extensions

Since 01 January 2026, the norm for extending the deadline for submitting TRF has been excluded.

This means that the postponement of the deadline for submitting TRF is no longer provided for by law.

4.30% Reduction in Tax Reporting Forms. Under the new Tax Code, 39 TRF approved today have been reduced to 28 forms.

From 01 January 2026 the following form were excluded:
Form 101.01 (automation)
Form 180.00 (there will be an annex in f.100.00 Declaration on CIT)
Form 240.00 (there will be in f.270.00 Declaration of income and property 0)
Form 421.00 (annex in f.400.00 Declaration on excise tax)
Form 540.00 (annex in f. 150.00 Declaration on income tax and excess profit tax)
Form 560.00 (annex in f. 590.00 Declaration on mineral extraction...)
Form 570.00 (annex in f.590.00 Declaration on mineral extraction ...)
Form 701.00 (automation)
Form 871.00 (excluded from TRF, remains as a reporting form)
Forms 911.00, 912.00, 913.00 (Patent, Fixed deduction, Retail tax are excluded due to the cancellation of the Tax Code).

5.Simplified Declaration for TP in the Form 910.00 remains in effect for TP utilizing STR based on a simplified declaration. The reporting frequency for this remains semi-annual but it will include the signs of the current STR retail tax

6. 3 STR modes: STR for the self-employed (without filing a tax report), tax collection based on a simplified declaration (form 910.00), tax collection for peasant or farm enterprises (form 920.00 of tax reporting).

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1128569?lang=kk