Since January 1, 2026, Kazakhstan has changed the procedure for making changes to previously submitted tax reports.
If earlier taxpayers could withdraw previously submitted reports, then from 2026 this possibility is excluded. Basis: Clause 9 of Article 115 of the Tax Code of the Republic of Kazakhstan. The only exception is the application for importation of goods and payment of indirect taxes.
In accordance with Article 116 of the Tax Code of the Republic of Kazakhstan, amendments and additions are made solely by submitting:
1. Additional tax reporting.
2. Tax reporting on notification.
Pay attention. The submitted tax reports are subject to format and logical control for completeness and correctness of filling. The report is considered accepted only when the status "Document accepted" is assigned.
Be careful when filling out forms and check the status of accepted documents in a timely manner!

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1298495?lang=ru