Tax Reporting in 2026

Tax Reporting in 2026

Starting from January 1, 2026, changes to the procedure for submitting tax reports will come into force in Kazakhstan. The new measures are aimed at simplifying tax administration, reducing penalty risks, and increasing process automation.

 

Automatic generation of zero tax returns

If a taxpayer fails to submit tax reporting within the установленный deadline and has no taxable turnover, the state revenue authorities will be able to automatically generate tax reporting with a zero-tax payable amount.

This will help avoid:

• violation notices;
• suspension of debit transactions on bank accounts;
• administrative liability under Article 272 of the Administrative Offenses Code of the Republic of Kazakhstan.

Administrative liability will apply only if actual turnover is identified by the tax authorities. If a taxpayer independently identifies errors and submits an additional tax return, sanctions will not be applied.

Important: automatic generation of tax reporting is possible only if the taxpayer’s profile in the Personal Account contains up-to-date information.

 

Cancellation of the «Tax Return Withdrawal» service

From 2026, the tax return withdrawal service will be cancelled. After submission, corrections may only be made by filing additional tax reporting.

This increases the requirements for the quality of tax return completion and preliminary data verification.

 

Automatic selection of the tax authority code

Integrated Tax Administration System (ITAS) has introduced a function for automatic determination of the tax authority code based on the taxpayer’s place of registration. This reduces the number of technical errors. If necessary, the code can be edited manually.

 

Cancellation of tax reporting deadline extensions

The extension of tax reporting deadlines has been abolished. Deferral of tax return submission is no longer provided, so reporting must be submitted strictly within the established deadlines.

 

Regulatory framework

The Ministry of Finance of the Republic of Kazakhstan has approved:

• tax reporting forms and guidelines for their completion;
• rules for submitting tax reporting;
• rules for providing public services in the field of tax reporting.

The cancellation of tax return withdrawal and deadline extensions applies from January 1, 2026, including to legal relations that arose earlier.

 

How FChain helps businesses

FChain helps companies and entrepreneurs smoothly adapt to the new requirements:

• verification and updating of the taxpayer’s profile in ITAS;
• accurate preparation and submission of tax reporting;
• support in filing additional tax returns;
• reduction of risks related to penalties and account blocking;
• comprehensive tax support for businesses.

With FChain, tax reporting in 2026 means control, transparency, and confidence in legal compliance.

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

 Rules for Tax Audits in 2026

Prepared by: Moldir Mukhtar
Business Development Specialist

FChain Kazakhstan
December 18, 2025