Changes in Tax Reporting from 2026 in Kazakhstan: Analysis of Amendments and Business Risk Mitigation Measures

2025-10-16 10:00 Legal Digest

Effective January 1, 2026, the Republic of Kazakhstan will implement provisions of the new Tax Code, introducing fundamental changes to tax reporting procedures. The key innovation, established in paragraph 9 of Article 115 of the Tax Code, is the prohibition on withdrawing tax returns after their submission to the tax authorities. The only exception remains Form 328.00 (Application for Import of Goods and Payment of Indirect Taxes).

This legislative amendment marks a transition to a new paradigm in tax administration, where each filed return acquires the status of a final document.

Analysis of the New Reporting Submission and Correction Procedure

Under the new regulations, the procedure for amending reports is significantly tightened.

1.Data correction is possible solely through the submission of supplementary tax returns or notified tax returns. These represent more complex procedures compared to the previously available withdrawal mechanism.
2.In case of failure to submit reports by the established deadline, the tax authorities will unilaterally generate zero tax returns.
3.Following such automatic generation, submission of reports for the relevant period becomes impossible, except in two cases:

Submission of a supplementary tax return.
Submission of reports on paper within the legally prescribed deadline.

Implications for Taxpayers and Key Risks

The introduction of non-retractable reporting aims to enhance fiscal discipline and transparency. For businesses, this signifies an era of unprecedented responsibility for every submitted document.

Key risks for companies:

Operational Risk: The cost of any error, typo, or methodological inaccuracy increases significantly. Corrections will require additional time and administrative resources through formalized procedures.
Risk of Tax Claims: Submission of supplementary returns may attract heightened attention from regulatory authorities and initiate an in-depth audit of the company's activities.
Loss of Control Risk: Automatic generation of zero returns by the tax authority in case of missed deadlines may lead to distortion of the taxpayer's financial activity data and block the ability to reflect actual business transactions.

Solutions for Ensuring Compliance under New Conditions

In light of the forthcoming changes, companies must proactively adapt their tax accounting and reporting processes.

Recommended Action Plan:

Implementation of a multi-level internal control system for the preparation of each tax return prior to its submission.
Automation of data preparation and verification processes to minimize the human factor.
Conducting an audit of existing tax accounting processes for compliance with the new requirements.
Ensuring unconditional adherence to reporting deadlines.

The amendments to the Tax Code of the Republic of Kazakhstan require increased business attention to the quality and timeliness of tax reporting. Timely preparation and establishment of reliable accounting processes will enable companies not only to avoid penalties but also to minimize operational and reputational risks.

Experts at Acsour possess a deep understanding of the new legislative requirements and are prepared to provide comprehensive support to businesses in transitioning to the new tax reporting rules, including services for tax consulting, accounting outsourcing, and automation of accounting processes.