The Department of State Revenues for Astana reminds taxpayers that, as of January 1, 2026, a new procedure for submitting tax returns has been in effect in Kazakhstan.

In accordance with the provisions of the Tax Code, after the established deadline for submitting tax returns has expired, the tax authority’s information system automatically generates the relevant tax return with zero indicators for the respective tax period.

In this regard, taxpayers are required to specify in advance, in the “Taxpayer’s Cabinet” web application, the tax return forms that are subject to submission.

Procedure:

Log in to the “Taxpayer’s Cabinet” web application (ISNA);

Go to the “Tax Return Forms to Be Submitted” section;

Add the necessary tax return forms (TRFs) in accordance with the applicable tax regime and type of activity;

Specify the year and tax period from which each TRF is to be submitted;

Save the information entered.

At the same time, the automatic generation of a tax return with zero indicators does not exempt the taxpayer from the obligation to report any tax liabilities actually incurred.

If, after the automatic generation of the tax return, the taxpayer actually had taxable items that are subject to declaration in the tax return, the taxpayer is required to submit an additional tax return for the relevant tax period.

The established procedure does not apply to tax returns submitted by individuals in respect of activities unrelated to individual entrepreneurial activities.

Thus, the automatic generation of tax returns with zero indicators is aimed at simplifying tax administration and reducing the administrative burden on taxpayers.

For more information on taxation, please call 1414 or visit Instagram: @astana_mkd_dgd_astana.

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1297425?lang=ru