Tax Reporting Forms from 2026

Tax Reporting Forms from 2026

Within the framework of the new version of the Tax Code of the Republic of Kazakhstan, developed taking into account the proposals of the State Revenue Committee of the Ministry of Finance, including the position of the State Revenue Department for North Kazakhstan Region, a significant reduction in tax reporting is envisaged.

From January 1, 2026, the number of tax reporting forms will be reduced by approximately 30 percent. At the same time, the remaining forms will include new mandatory fields, including information on tax benefits. These changes are aimed at increasing the transparency of tax administration and simplifying reporting procedures for taxpayers.

 

Abolition of property tax calculations

Under the new version of the Tax Code, the property tax calculation under Form 701.01 will be abolished if the amount of tax liabilities does not exceed 1 million tenge. In such cases, the taxpayer will submit the annual declaration under Form 700.00 once a year and pay the tax based on this declaration without submitting separate calculations.

In addition, calculations for vehicle tax under Form 701.00 and land tax under Form 701.01 will also be abolished. These measures are intended to reduce the reporting burden and simplify tax compliance, particularly for small and medium-sized businesses.

 

Reduction of tax reporting forms

Overall, at least 30 percent of the 39 currently existing tax reporting forms are planned to be eliminated. As part of the optimization process, Forms 101.01 and 701.00 will be automated. Form 180.00 will become an annex to Form 100.00, Form 240.00 will be integrated into Form 270.00, and Form 421.00 will become an annex to Form 400.00. Form 540.00 will be included in Form 100.00, while Forms 560.00 and 570.00 will be merged into Form 590.00. Form 871.00 will be completely excluded from the list of tax reporting forms, and Forms 911.00, 912.00 and 913.00 will be abolished.

 

Automatic generation of zero tax returns

One of the key innovations of the new Tax Code is the automatic generation of zero tax returns. If legal entities, individual entrepreneurs or persons engaged in private practice fail to submit tax reporting within the established deadline, the information system of the tax authority will automatically generate a zero-tax return. Such a return will be considered as submitted with zero indicators.

This innovation is designed to protect taxpayers in cases of emergency situations, lack of internet access or other force majeure circumstances. At the same time, taxpayers retain the right to submit an additional tax return if necessary.

 

Changes in the approach to liability for late reporting

In connection with the introduction of automatic zero reporting, liability measures for late submission of tax reporting are abolished. Specifically, the issuance of notifications, freezing of bank accounts and administrative fines will no longer be applied. In addition, the extension of deadlines for submitting tax reporting is abolished, while suspension of reporting will be applied on an alternative basis.

 

How FChain helps businesses adapt to the changes

The transition to the new Tax Code requires businesses to timely adapt to updated reporting forms and new digital administration mechanisms. The FChain platform helps companies and entrepreneurs operate confidently in the new environment by automating tax and accounting processes, ensuring accurate reporting in compliance with legislation and reducing the risk of errors during the transition to new forms. By using FChain’s digital solutions, businesses can focus on growth while entrusting tax reporting and compliance to a reliable system.

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

Withdrawal of tax reporting is prohibited from 2026

Prepared by: Moldir Mukhtar
Business Development Specialist

FChain Kazakhstan
December 25, 2025