On the submission of the 200.00 tax reporting form by individual entrepreneurs
The Department of State Revenue for Kostanay region explains the procedure for submitting the 200.00 tax reporting form by individual entrepreneurs applying a special tax regime based on a simplified declaration.
According to paragraph 1 of Article 722 of the Tax Code of the Republic of Kazakhstan (as amended from January 1, 2026), a special tax regime based on a simplified declaration provides for a simplified procedure for calculating and paying individual income tax, with the exception of taxes withheld at the source of payment.
At the same time, the calculation, withholding and transfer of taxes at the source of payment, as well as the submission of appropriate tax reports are carried out in accordance with the generally established procedure.
In accordance with paragraph 2 of Article 722 of the Tax Code, a taxpayer applying the specified regime fulfills the obligations of a tax agent only if there is income subject to taxation at the source of payment.
Thus, an individual entrepreneur applying a special tax regime based on a simplified declaration is not required to submit a tax reporting form 200.00 if:
there are no employees;
No income payments are made to individuals under civil law contracts.
In this situation, the submission of form 200.00, including those with zero values, is not required.
At the same time, if a tax agent has obligations (payment of income to employees or individuals), the 200.00 tax reporting form is submitted in accordance with the established procedure.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1197798?lang=kk