Starting from 2026, tax reports, with the exception of statements on the import of goods and payment of indirect taxes, are not subject to recall. Changes and (or) additions to the information reflected in previously submitted tax reports are made by submitting additional tax reports and (or) tax reports upon notification.

Tax reporting is subject to format-logical control of the completeness and correctness of tax reporting.

A prerequisite for the recognition of tax reports submitted is the assignment of such tax reports according to the results of the format-logical control of the status "Document accepted".

Upon the expiration of the deadline for submitting initial or regular tax reports, the information system of the tax authority automatically generates the corresponding tax reporting with zero indicators for this tax period.

The information system of the tax authority does not accept tax reports for the same tax period for the same type of tax or payment to the budget as the generated automatic tax reports, with the exception of additional tax reports, as well as tax reports on paper within the deadline set by the Tax Code of the Republic of Kazakhstan.

After the initial or regular hard copy tax reports are entered into the tax authority's information system and the status "Document accepted" is assigned, the generated automatic tax reports for this tax period are canceled.

The taxpayer is obliged to submit additional tax reports to the automatic tax reporting for the tax period if there is a taxable object and (or) a tax-related object to be reflected in such reporting.

Source : https://www.gov.kz/memleket/entities/kgd-shymkent/press/news/details/1209196?lang=kk