The new code establishes the transition to a service-based, digital approach in tax administration.
What it means in practice:
🔹 Declarations are pre - filled in automatically based on the available data;
🔹 When receiving and processing tax reporting, the system checks the completeness and correctness of filling in tax reporting (in other words, format-logical control), reducing the number of errors depending on the human factor.
🔹One of the key points is the automatic generation of zero tax reporting in the case if a taxpayer has not submitted reports on time. At the same time, the automatic generation of this reporting will be made only if the taxpayer's dossier in the Personal office (TAIS) specifies the forms of tax reporting to be submitted in advance. If the forms in the dossier are not defined, then the system cannot generate reports for the taxpayer. Therefore, taxpayers, including newly registered ones, are obliged to specify the TRF in the IE's personal Account. This procedure must also be performed in case of a change in the type of activity.
So, to date, the Taxpayer's account of the Tax Administration Information System (TAIS) has launched a functionality allowing taxpayers to specify the tax reporting forms to be submitted.
Taxpayers (except for individuals) must specify the tax reporting forms to be submitted in the service "Submitted TRF".
If the ordinary/initial tax reporting is not submitted, within the time limits established by the tax legislation, the information system of tax authorities will generate automatic tax reporting with zero indicators after the submission deadline.
At the same time, the taxpayer, in the presence of taxable objects and (or) objects related to taxation, is obliged to submit additional tax reporting to the automatic tax reporting for the tax period.
The formation of automatic tax reporting will begin from the first tax period of 2026.
Instructions for working with the functionality are available in the Help – Reference section.
To enter the new TAIS Taxpayer office, follow the link https://knp.kgd.gov.kz .
If you have any questions, contact the email address knpsd@ecc.kz of the support service.
After the formation of zero reporting, it is impossible to submit TRF for the same period, except in the following cases: submission of additional TRF and provision of TRF on paper within the prescribed period. That is, if the taxpayer sent the TRF by mail within the prescribed period, and the document assumed the status of "Document accepted", the automatically generated zero TRF is canceled.
The innovation of automatic tax reporting has allowed:
🔹 exclude sending notifications for failure to submit tax reports and issuing orders to suspend spending operations on bank accounts based on these notifications;
🔹 as well as to exclude bringing to administrative responsibility under Article 272 of the Code of Administrative Offences of the Republic of Kazakhstan in relation to micro and small businesses, which will reduce punitive measures for businesses.
An important change you should know!