On January 1, 2026, the new Tax Code came into force, which significantly changes the procedure for submitting tax reports.

One of the key innovations is the abolition of the possibility of extending tax reporting deadlines.

Now all reports must be submitted strictly on time, without any exceptions.

If the reports are not submitted on time, the tax authorities' system will automatically generate a form with zero indicators.

For automatic reporting with zero values, the corresponding forms must be marked in advance in the taxpayer's personal account.

Note that this functionality is not yet available in the ISNA information system.

(Unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1190469?lang=kk