Withdrawal of tax reporting is prohibited from 2026

Withdrawal of tax reporting is prohibited from 2026

On July 18, 2025, the Head of State signed the new Tax Code of the Republic of Kazakhstan (Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII ZRK).
One of the key changes that will come into force from January 1, 2026, is the prohibition on withdrawal of tax reporting.

 

What exactly is changing

According to paragraph 9 of Article 115 of the Tax Code, from January 1, 2026, taxpayers will not be able to withdraw previously submitted tax reporting. The only exception is the application for the import of goods and payment of indirect taxes (Form 328.00).

 

How errors in reporting can now be corrected

Instead of withdrawal of reporting, the new Tax Code establishes a different procedure for correcting data. A change or addition of information indicated in previously submitted reporting will be carried out only by:

• submission of additional tax reporting;
• submission of tax reporting upon notification of the tax authority.

Thus, the mechanism «withdrew – submitted again» is completely excluded.

 

Automatic tax reporting with zero indicators

Another important innovation concerns cases when reporting is not submitted on time.
If, after the expiration of the established deadline, the initial or regular tax reporting is not submitted, then:

• the information system of the tax authority automatically generates tax reporting with zero indicators for the relevant tax period (hereinafter – automatic tax reporting).

 

Restrictions on submitting reporting in case of automatic generation

After automatic reporting is generated:

• tax reporting for the same tax period and for the same type of tax is not accepted,
  except for: additional tax reporting; tax reporting on paper – within the established deadline for its submission.

If tax reporting is submitted on paper and is assigned the status “Document accepted”, then the previously generated automatic tax reporting is cancelled.

 

Why this is critical for business and accounting

From 2026, the importance of correct and timely preparation of tax reporting, preliminary checks of data before submission, strict control of reporting deadlines, as well as proper accounting of corrections through additional reporting forms, increases significantly. Any error made or missing the established deadline may lead to automatic generation of zero tax reporting, discrepancies between actual and reported data, as well as the emergence of additional tax risks, notifications, and the need for subsequent explanations with the tax authorities.

 

How FChain will help businesses adapt to the new rules

FChain helps companies and accountants prepare for changes in tax legislation and minimize risks:

• preparation of correct tax reporting
• control of tax reporting submission deadlines
• reduction of the human factor and errors
• transparency of data for management

With the introduction of the new rules in 2026, digital solutions become not just a convenience, but a necessity. FChain helps businesses operate calmly and confidently under the new Tax Code.

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

 Tax Reporting in 2026

Prepared by: Moldir Mukhtar
Business Development Specialist

FChain Kazakhstan
December 22, 2025