Kazakhstan has a new Tax Code covering all key aspects of taxation, from tax rates to the procedure for administration and tax reporting starting from January 1, 2026.
The purpose of such changes is switching to a service model, digitalizing business-government interaction, simplifying the administration of tax obligations, increasing transparency, and supporting small and micro businesses.
What has been changed in tax reporting under the new Tax Code of the Republic of Kazakhstan
1. Reporting has decreased.
The number of tax forms has been reduced by 30%, and 28 out of 39 TRFs remain today.
This means that there are less paperwork and forms, less duplicate information, and it's easier to figure out what to submit and when.
Thus, for today, Forms 911.00, 912.00, 913.00 have been CANCELED (due to the cancellation of the STR based on a Patent, fixed deduction and retail tax), Form 101.01 (automation), Form 180.00 (there will be an annex in f.100.00 Declaration on STR), Form 240.00 (there will be in f.270.00 Declaration of income and property), Form 421.00 (annex b.400.00 Declaration of excise duty), Form 540.00 (annex in f.150.00 Declaration of CIT and excess profit tax, Form 560.00 (annex in f.590.00 Declaration of mining tax, ...), Form 570.00 (annex in f.590.00 Mining Tax Declaration, ...), Form 701.00 (automation).
This measure is aimed at reducing the administrative burden on businesses and taxpayers, and especially important for individual entrepreneurs and small businesses, where entrepreneurs often keep records and submit reports independently