ADDITIONAL TAX REPORTING: WHAT YOU NEED TO KNOW?
According to Article 116 of the Tax Code of the Republic of Kazakhstan, if it is necessary to amend or supplement information previously reflected in tax reporting, the taxpayer submits additional tax reporting and/or tax reporting based on a notification.
🔹 HOW ARE CHANGES REFLECTED?
If the amount changes, the relevant line should indicate the difference between the actual amount and the amount previously reported.
If a non-monetary indicator changes, the new value should be indicated.
💡 When submitting additional tax reporting and/or tax reporting based on a notification, the amounts of taxes, payments to the budget, and social payments are subject to payment without holding the taxpayer liable in accordance with the legislation of the Republic of Kazakhstan.
⚠️ IN WHAT CASES IS ADDITIONAL TAX REPORTING NOT ALLOWED?
Additional tax reporting may not be submitted:
❌ for a tax period that is being reviewed as part of a tax audit — during the period of the audit;
❌ for a period in respect of which the taxpayer is appealing a notification on the results of a tax audit — during the period of filing and consideration of the appeal;
❌ if the tax reporting includes a claim for a VAT refund;
❌ for advance corporate income tax (CIT) payments for the 2nd, 3rd and 4th quarters of the reporting tax period — after the established deadline;
❌ for reporting on individuals’ assets and liabilities by persons who have submitted an assets and liabilities declaration in accordance with the requirements of the Constitutional Law of the Republic of Kazakhstan “On Elections in the Republic of Kazakhstan.”
📌 IMPORTANT: Before submitting additional tax reporting, taxpayers must take into account the restrictions established by the Tax Code.
📖 Legal basis: Article 116 of the Tax Code of the Republic of Kazakhstan.