13-TOP questions and answers on ISNA and ESF

Question 1. The system does not accept the tax application for termination. The buttons are inactive.

Answer: The inactivity of the button for selecting an article of the Tax Code of the Republic of Kazakhstan (grounds for termination) is related to errors or incomplete mandatory fields. To resolve this, hover the cursor over the round red icon displayed next to the selected article and complete the actions indicated by the system.

 

Question 2. The tax application for withdrawal of tax reporting has not been processed for a long time.

Answer: At present, the information systems of the State Revenue Committee are operating steadily, and no technical errors have been observed in the acceptance or processing of tax applications. The main reason is that taxpayers are attempting to withdraw tax reporting forms previously submitted through the old Taxpayer Cabinet (KNP) by submitting a tax application for withdrawal through the ISNA Taxpayer Cabinet.

At taxpayers' request, during the transition period the Committee implemented functionality allowing tax reporting submitted through the old Taxpayer Cabinet to be withdrawn by submitting a tax application through the ISNA Taxpayer Cabinet, in order to properly complete processes related to the operation of the old system.

Please note that, in accordance with the new Tax Code, the withdrawal of tax reporting is abolished effective 1 January 2026.

 

Question 3. There is no JSON format for tax reporting forms (FNO).

Answer: All necessary documentation describing service interaction in the JSON structure format for tax reporting forms (FNO) is available at the following link: https://drive.google.com/drive/folders/1gpCeL6HzRoTuQX3GhwMZShgXZYRGjdHt?usp=sharing.

The generated tax reporting form may also be exported independently. To do this, open the FNO, right-click, and select “View code”. In the developer window that opens, go to the Console tab, then select the last Values object, right-click it, and choose “Copy object”. Paste the obtained data into any text editor, save the file, and manually change its extension to .json.

 

Question 4. We are unable to submit an explanation in response to a notification.

Answer: The functionality for attaching documents and submitting explanations has been implemented and is available for desk-audit notifications. To submit a response, attach the document and send it. Without an attached document, the response will not be sent.

At the same time, under the current tax legislation of the Republic of Kazakhstan, the submission of explanations is not provided for collection notifications of the following types:

- Notification on foreclosure on funds held in debtors’ bank accounts;

- Notification on the amount of arrears in mandatory pension contributions, mandatory employer pension contributions, and mandatory occupational pension contributions;

- Notification on the amount of arrears in social contributions;

- Decision to cancel a decision restricting disposal of property against the taxpayer’s tax debt;

- Notification on repayment of tax debt;

- Notification on tax debt of individuals;

- Notification on the amount of arrears in deductions and/or contributions;

- Notification on repayment of arrears in customs duties, taxes, special, anti-dumping and countervailing duties, penalties, and interest;

- Notification on failure by individuals to submit declarations within the deadline established by the tax legislation of the Republic of Kazakhstan;

- Notification on risk level;

- Tax order for collection of an individual’s debt.

 

Question 5. We complied with a notification, but its status in the Taxpayer Cabinet is “Not fulfilled”.

Answer: The necessary technical work has now been completed, and the fulfillment status of notifications issued from 28 November 2025 to the present date is displayed correctly.

If, after a notification has been fulfilled, its status in the Taxpayer Cabinet still has not changed, we recommend contacting technical support at knpsd@ecc.kz or submitting a request through the feedback form in the Taxpayer Cabinet personal account.

When submitting a request, please indicate the IIN/BIN, the notification number, and, where possible, attach screenshots for prompt review. Work on the statuses of notifications issued before 28 November 2025 is ongoing.

 

Question 6. In the notification of acceptance of FNO 328, the currency code changes automatically to RUB or EUR.

Answer: The posting error for FNO 328.00 (posting to personal accounts was made in a foreign currency) occurred due to incorrect export of form 328.00 for 2026 in JSON format from 1C.

Technical work has been carried out in the information systems of the State Revenue Committee to reverse foreign-currency accruals and post them in KZT. On the 1C side, the export of form 328.00 for 2026 in JSON format for ISNA has been corrected.

If the error recurs, we recommend contacting technical support at knpsd@ecc.kz or submitting a request through the feedback form in the Taxpayer Cabinet personal account.

When submitting a request, please indicate the IIN/BIN, the FNO registration number, and, where possible, attach screenshots for prompt review.

 

Question 7. How can we change the password in IS ESF if we do not remember it?

Answer: You can change the password by using the password-change function on the IS ESF website or by following this link: https://esf.gov.kz:8443/esf-web/app/reset-password. In the “LOGIN” field, enter the IIN / the IIN of the company’s head. In the “Email” field, enter the email address provided during registration.

 

Question 8. How do I register in IS ESF as an individual entrepreneur if I mistakenly registered as an individual?

Answer: Registration in IS ESF as an individual does not prevent subsequent registration as an individual entrepreneur (hereinafter, IE).

Dear User,

Please find below the instructions for registering in the system as an IE.

1. In the IS ESF login window, on the “User Registration” form, select the registration category “Individual Entrepreneur” and click “Start Registration”.
2. At Step 1, “Certificate Selection”, click “Select Certificate”. The information system will display a certificate-selection window. Select the RSA certificate, enter the PIN code, and click “Done”.
3. At Step 2, “Registration Data”, IS ESF reads the data from the certificate and fills in the form accordingly. Complete the form with the required registration data and click “Next”; the system will then proceed to Step 3.
4. At Step 3, “Review of the Agreement”, the screen displays the IS ESF user agreement, which must be signed with a certificate. Click “Sign”. The information system will display a certificate-selection window. Select the RSA certificate, enter the PIN code, and click “Done”; IS ESF will proceed to Step 4.
5. At Step 4, “Completion”, the “Registration Completion” window will appear, notifying the user that it is necessary to check email and follow the link to complete the IS ESF registration procedure as an “Individual Entrepreneur”.
6. IS ESF has sent an email containing a link for access to the IS ESF web portal. Open the email and follow the link; the IS ESF web-portal login window will be displayed in the browser.
7. Log in by selecting the AUTH certificate. Enter the PIN code and click “Done”.
8. The IIN of the individual is displayed in the IS ESF login-window interface. Enter the password set during registration.
9. Click “Log in”. Authorization has been completed successfully.
10. IS ESF has sent an email confirming completion of registration as an IE.

 

Question 9. During registration in IS ESF, the error appeared: “This IIN is already registered in the system; you need to enter the password for the existing profile.”

Answer: This error indicates that the user is already registered in the system (as an individual or as an IE). Therefore, when registering as an IE or as a legal entity, it is necessary to enter the password from the user’s existing profile. If a user has several profiles (individual / IE / legal entity), all profiles have one login password. After logging in, the user can select the required profile for working in IS ESF.

 

Question 10. Our head has changed. During registration in IS ESF, the error “You have not passed verification” keeps appearing when our head is verified. Today our account was blocked.

Answer: This error is generated on the Digital ID portal.

You need to call 1414. You can also submit a request at https://digital-id.freshdesk.com/support/tickets/new.

Please ensure good lighting without glare and review the requirements for passing video verification:

- the face must be fully within the frame and fit inside the oval;

- the person being photographed must look directly into the camera;

- brightness and contrast must be moderate;

- the eyes must be open and visible, and hair must not cover the face;

- the face must be strictly frontal, in “portrait style”;

- the background must be uniform and light; lighting during shooting must be even, with no shadows on the face.

 

Question 11. How can an ESF be withdrawn?

Answer: Withdrawal of an ESF means recognizing the original ESF as invalid without the need to issue a replacement document.

To do this, select the required ESF in the ESF Journal and click “Withdraw”.

Important:

1. Only an ESF that has not yet been annulled may be withdrawn.
2. After withdrawal, the document receives the status “Withdrawn”.

Confirmation / rejection deadlines:

For VAT payers:

- Confirmation or rejection is possible within the limitation period.

- The 10-day restriction does not apply.

For non-VAT payers:

- The previous 10-calendar-day period for rejection remains in effect.

- Upon expiry of that period, the document is deemed automatically confirmed.

 

Question 12. I mistakenly withdrew an ESF. How can I restore it?

Answer: For recipients that are VAT payers: an mistakenly initiated withdrawal changes the document status to “Awaiting confirmation of withdrawal by the recipient”. In this status, the ESF is not valid. To restore the document, the recipient must reject the withdrawal request. If the request is rejected, the ESF returns to the status “Delivered” or “Not viewed”. The period for this action is limited by the limitation period.

For recipients that are non-VAT payers: the recipient has 10 calendar days to reject the withdrawal. If the withdrawal is not rejected within that period, it is confirmed automatically and the ESF finally changes to the status “Withdrawn”.

Expiry of deadlines: If, upon expiry of the limitation period, the withdrawal action has not been confirmed or rejected by the VAT payer, the system automatically returns the ESF to the status it had before the withdrawal attempt.

 

Question 13. It is not possible to submit a notice on VAT offset in IS ESF. What should be done?

Answer: If you cannot submit a notice on the allocation of VAT to offset, please pay attention to the following technical and functional limitations described in the IS ESF instructions:

1. User permissions: Make sure that you have been granted not only the right to create a draft, but also full rights to work with notices. “Create a notice on allocation of VAT to offset” allows the user to create, edit, import, and, most importantly, sign notices with an electronic digital signature (EDS). “Create a draft notice on allocation of VAT to offset” grants the right only to generate the document and import rows, without the ability to sign and submit it. The head must assign these rights in the “Registration Accounting” - “Personnel Management” menu.
2. Restrictions when completing the offset quarter: You may change the quarter manually, but it must not exceed the current reporting quarter. Row limits: if you import data through Excel or XML, one notice may not contain more than 500 ESF rows. If this limit is exceeded, the file will not be uploaded. Joint activities: participants in joint activities may allocate VAT to offset only within the limits of their share specified in Section H of the invoice. Exceeding the participation share is blocked by the system.
3. Statuses and errors: Check the document status in the “VAT Offset” journal. Status “Erroneous” means that errors occurred during automatic processing. In this case, open the document, review the information on the causes of the errors, create a new notice (or copy the old one), and correct the data. Status “Draft” or “Imported” means that such notices have been saved in the system but have not yet been submitted for processing. They must be signed with an EDS and submitted. Status “Confirmed” means that if the notice already has this status, it cannot be edited. Any corrections may be made only by creating a new notice using “reversal” or partial adjustment mechanisms.
4. Specifics for branches: If an ESF is issued to a branch, VAT may be allocated to offset by either the branch or the head organization. However, this is possible only if field 16 (BIN of the head organization) and field 16.0 (BIN of the branch) are correctly completed in the ESF. If you import an Excel file, make sure that it complies with the approved template; otherwise, the import will not be performed.