Tax return (TR) is an official document submitted by a taxpayer with information on taxable items, assets and liabilities, calculated tax liabilities and social payments.

The tax return forms, explanations on their completion and the rules for their submission are approved by Order No. 695 of the Minister of Finance of the Republic of Kazakhstan dated November 12, 2025.

Tax returns are submitted to the state revenue authorities (the SRA) at the taxpayer’s choice:

in paper form — in person through state revenue service centers/state corporation centers or by mail;

electronically — through the taxpayer’s personal office of ITAS, the eGov portal, eGov mobile, e-Salyq Azamat, e-Salyq Business mobile applications, as well as mobile applications of second-tier banks.

The date of submission of a tax return is considered to be:

for the personal presentation — the date when the document is registered by the SRA or the State Corporation;

for submitting by mail — the date indicated by the postal or other communications organization confirming receipt of the registered letter;

for electronic submitting — the date when  the TR is accepted by the central node of the information system, as indicated in the electronic notification sent to the taxpayer.

Tax returns, except for the application for the importation of goods and payment of indirect taxes, are divided into initial, regular, additional, notification-based and liquidation tax returns.

A liquidation tax return is submitted when terminating activities, liquidating or reorganizating of a taxpayer (tax agent), as well as upon deregistration as a value-added tax payer.

When accepting a tax return, the state revenue authorities conduct format and logical control (FLC), which involves checking the completeness and correctness of the tax return. A tax return is considered accepted only after it has been assigned the status “Document accepted.”

A tax return is not accepted if:

it does not comply with the prescribed form;

mandatory identification details are missing or incorrectly specified;

it is not signed or, where required by law, is not certified with a seal;

in the cases established by law, a VAT return is submitted without the required registers of invoices;

the individual income tax and social tax return does not reflect the calculated amounts of taxes and social payments for each individual.

After the deadline for submitting an initial or regular tax return expires, the tax authority’s information system automatically generates a tax return with zero values for the relevant tax period, provided that the applicable tax return forms have been specified in advance in the taxpayer’s personal office.

This provision does not apply to individuals submitting tax returns in respect of activities unrelated to individual entrepreneurship.

After a tax return has been automatically generated, a taxpayer is required to submit an additional tax return if taxable items or items related to taxation are present and are subject to reporting.

If an initial or regular tax return is submitted in paper form and assigned the status “Document accepted,” the automatically generated tax return for the relevant tax period is cancelled.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1288415?lang=ru