The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter – the Committee) hereby informs as follows.

      By Order No. 782 of the Minister of Finance of the Republic of Kazakhstan dated 17 December 2025, amendments were introduced to Order No. 176 of the Minister of Finance of the Republic of Kazakhstan dated 16 March 2015 “On approval of the rules for transaction monitoring” (hereinafter – the Rules).

     Starting from 1 January 2026, taxpayers shall be guided by the updated Rules and new requirements for completion of reporting forms, namely:

• Reporting form 000.10.1 – “Export of crude oil and/or gas condensate”;
• Reporting form 000.10.2 – “Export of goods”;
• Reporting form 000.10.3 – “Cross-border transactions related to income from performed works and/or rendered services”;
• Reporting form 000.10.4 – “Cross-border transactions related to loans granted”;
• Reporting form 000.20.1 – “Import of goods”;
• Reporting form 000.20.2 – “Cross-border transactions related to expenses from received works and/or services”;
• Reporting form 000.20.3 – “Cross-border transactions related to loans received”.

     Submission of reporting forms must be submitted exclusively in electronic format.

     Currently, the Committee is carrying out work to implement in IS ISNA the functionality for accepting reporting forms in electronic format. The launch of the relevant functionality is planned in the near future.

     In this regard, pursuant to subparagraph 7 of paragraph 4 of the Rules, in the event technical errors are identified, the Committee extends the deadline for submission of reporting forms for a period not exceeding six months from the established deadline, namely until 15 November 2026.

     Therefore, administrative liability measures and penalties for late submission of reporting forms caused by the technical unavailability of IS ISNA shall not be applied.

     The Committee will additionally announce the launch of reporting forms in IS ISNA on the unified platform of internet resources of State Bodies, the Committee’s social media accounts (Instagram, Telegram, etc.) and on the former Taxpayer Cabinet.

Source : https://www.gov.kz/memleket/entities/kgd/press/news/details/1213574?lang=kk