In accordance with paragraph 1 of Article 114 of the Tax Code of the Republic of Kazakhstan dated 18 July 2025 No. 214-VIII, tax reporting is an official document of the taxpayer concerning taxable objects, assets and liabilities, and the calculation of tax liabilities and social payments, submitted to the tax authority.
Public services in the field of tax reporting include:Acceptance of tax reporting;Acceptance of tax reporting within the framework of the Customs Union (Tax Reporting Form 328.00);Withdrawal of tax reporting (abolished from 2026);Suspension (resumption) of submission of tax reporting;Extension of the deadline for submission of tax reporting (abolished from 2026).The above-mentioned services are included in the Register of Public Services approved by Order No. 39/НҚ dated 31 January 2020.
Please note that under the new Tax Code the type of tax reporting “Additional upon notification” has been changed to the type “Upon notification”.
Tax reporting is submitted to the State Revenue Authorities (SRA) in accordance with the procedure and deadlines established by the Tax Code and in compliance with the Rules for the Provision of Public Services approved by the Order of the Ministry of Finance of the Republic of Kazakhstan dated 10 July 2020 No. 665.
Tax reporting may be submitted by the service recipient to the SRA at their discretion:in paper form, in person (SRA Centers / Government Corporation Centers) or by post;in electronic form via the Taxpayer’s Cabinet of the ISNA, SONO, the eGov PEP portal, mobile applications eGov mobile, e-Salyq Azamat, e-Salyq Business, as well as mobile applications of second-tier banks.Processing of tax reporting is carried out in the ISNA (the “Reporting” module of the “SRA Workstation” subsystem).
When accepting and processing tax reporting, the SRA system performs format and logical control (FLC), which is a check of the completeness and correctness of the tax reporting.
If questions arise, the service recipient / service provider (SRA) may contact the ISNA technical support service at knpsd@ecc.kz.
From 1 January 2026, taxpayers will not be able to withdraw submitted tax reporting. The only exception is Form 328.00 within the framework of the EAEU (application for the import of goods and payment of indirect taxes).
Corrections to previously submitted tax reporting forms are possible only through additional tax reporting or tax reporting submitted upon notification.
If a taxpayer fails to submit tax reporting on time, the system will automatically generate zero tax reporting for that period. After that, submission of tax reporting for the same period will no longer be possible, except in cases of submitting additional tax reporting and submitting tax reporting in paper form within the установленный срок.
If a taxpayer submits tax reporting in paper form and it receives the status “Document accepted,” the automatically generated zero tax reporting will be annulled. This applies in cases where tax reporting was sent by post.
Additionally, please be informed that the Minister of Finance of the Republic of Kazakhstan approved the Order “On Approval of Tax Reporting Forms with Explanations for Their Completion and the Rules for Their Submission” dated 12 November 2025 No. 695.
The said Order contains:
tax reporting forms and explanations for their completion;
rules for submission of tax reporting forms;
rules for the provision of public services “Acceptance of Tax Reporting” and “Suspension and Resumption of Submission of Tax Reporting”.
The provisions stipulating the abolition of the withdrawal of tax reporting, as well as the extension of deadlines for its submission, enter into force on 1 January 2026 and apply to legal relations arising, including those that arose before the specified date.