Changes in Tax Administration in Kazakhstan 2025 — Key Updates and Business Implications

Changes in Tax Administration in 2025

On November 21, 2025, key updates to Kazakhstan’s tax administration system were introduced. These changes aim to simplify processes, reduce administrative burdens, and improve convenience for businesses. Here is what’s important.

 Auto-Zero Reporting — a New System Principle

If a taxpayer does not submit tax reporting on time, the State Revenue Committee system will automatically generate a zero declaration.
This significantly reduces risks for businesses, as it eliminates:

• notifications for failure to submit reports;
• administrative penalties;
• suspension of expenditure operations in second-tier banks.

The auto-zero reporting mechanism makes tax administration more predictable and reduces the likelihood of sanctions caused by technical or organizational delays.

 Reduction in the Number of Tax Forms

The number of tax reporting forms has been reduced by more than 30% — from 41 to 28.
This innovation:

• saves companies time;
• simplifies the reporting preparation process;
• reduces the likelihood of errors.

The new forms were approved by the Order of the Minister of Finance of the Republic of Kazakhstan dated 12.11.2025 No. 695.

 Cancellation of the Tax Reporting Withdrawal Service

The updated system completely eliminates the procedure for withdrawing previously submitted declarations. The administration approach has changed: the new automated processing and correction mechanisms remove the need for withdrawals.

 Cancellation of Reporting Deadline Extensions

Since the auto-zero declaration system is now in place, deadline extensions are no longer necessary. This makes the process more transparent and minimizes additional bureaucratic procedures.

 Creation of UGD Service Groups

Service groups have been formed in tax authorities — mobile teams of at least two tax officials. Their tasks include:

• providing government services on-site;
• offering consultation and explanatory support for businesses;
• assisting with the preparation and submission of declarations;
• supporting specific categories of taxpayers.

These service groups represent a step toward more customer-oriented interaction between the state and businesses.

How FChain Can Help Your Business

Changes in tax administration simplify processes but require companies to adapt.
The FChain team provides professional accounting services, including:

• preparation and submission of tax reporting according to the new requirements;
• support in interactions with tax authorities;
• risk analysis and prevention of reporting errors;
• consulting on updated forms and deadlines;
• automation and optimization of accounting processes.

We help your business transition smoothly to the new system and operate confidently in the updated tax environment.

 For professional support, please contact us at almaty@f-chain.com or via WhatsApp at +7 771 214 1820

 

Prepared by: Moldir Mukhtar
Business Development Specialist

FChain Kazakhstan
November 25, 2025