As part of the new Tax Code, the type of tax reporting "Additional upon notification" has been changed to the type "upon notification". At the same time, an initial or additional TRF may be submitted upon notification.

Liquidation tax reporting is provided only in cases of termination, liquidation and reorganization of the taxpayer, as well as upon de-registration of the VAT payer.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1225410?lang=ru