Starting from January 1, 2026, the procedure for filing tax reports has changed in Kazakhstan. Now, if you miss the deadline, the system will automatically create a "null" report. What needs to be done now to make everything work correctly? In the ""Taxpayer's Office"" (ISNA), you need to set up a list of your forms in advance: Go to the → "Submitted TNF" section. Add forms that are suitable for your regime and business. Specify the start period for submission and click "Save". What is important to remember: If you had real income/taxable items, a "zero" report will not replace them. In this case, you are required to submit additional reports. The rule does not apply to individuals who are not sole proprietors. The purpose of the changes is to simplify administration and reduce the burden on taxpayers.

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Source : https://www.gov.kz/memleket/entities/kgd-sko/press/news/details/1298321?lang=ru