If the reports are not submitted If no tax reporting has been submitted, the system will generate a report automatically with a zero tax amount, provided that the tax reporting forms that you are required to submit are specified in advance in your Personal Account.

What measures are no longer applied? The penalties for failure to submit tax reports are no longer applied.: - notifications of non-submission of tax reports; - suspension of spending operations on bank accounts; - bringing to administrative responsibility under Article 272 of the Code of Administrative Offences of the Republic of Kazakhstan.

It is important to know If the state revenue authorities identify turnover (income) that you have not reflected, administrative liability may be applied. If you have independently discovered undeclared income and submitted additional tax reports, penalties are not applied.

Changes in the withdrawal of tax reports What has changed - The "Tax Reporting Review" service has been canceled; - After submitting the reports, corrections can only be made by submitting additional reports; - The code of the tax authority is now determined automatically at the place of your registration; - If necessary, you can change the code of the tax authority manually.

Extension of tax reporting deadlines The extension (postponement) of tax reporting deadlines is no longer provided.

It is important to know The Minister of Finance of the Republic of Kazakhstan approved the order No. 695 dated November 12, 2025 "On approval of tax reporting forms with an explanation of their retention and Rules for their submission." The specified order contains: - tax reporting forms and explanations on their preparation; - rules for submitting tax reporting forms; - rules for the provision of public services "Receipt of tax reports", "Suspension, resumption of tax reporting".

How long have the changes been in effect? The regulations will come into force on January 1, 2026.: - on the cancellation of the revocation of tax reporting; - the cancellation of the extension of the deadline for submitting tax reports. These rules also apply to situations that occurred before the specified date.

Department of Explanatory Work and Contact Center State Duma of the Pavlodar region

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1137582?lang=kk