Cancellation of the extension of deadlines for tax filing from 1 January 2026

With the entry into force of the new Tax Code of the Republic of Kazakhstan (Law No. 214‑VIII dated 18 July 2025), the possibility to extend the deadlines for submitting tax reporting is abolished effective 1 January 2026. All tax declarations and calculations must be filed strictly within the statutory deadlines.

If tax reporting is not submitted on time, the information system of the tax authorities will automatically generate a tax return with zero values. Such a return does not exempt the taxpayer from the obligation to submit an additional tax return if there are taxable items and/or tax‑related items subject to reporting. To enable automatic generation of zero‑value returns, the relevant forms must be pre‑selected in the tax cabinet of a taxpayer.

Tax reporting can be submitted through the following channels:

• the Tax Administration Information System (ISNA) - for all tax reporting forms for 2026 and subsequent periods, as well as certain forms for 2025;
• the Taxpayer’s Cabinet (KNP) - for certain forms for 2025 and prior reporting periods;
• the Tax Reporting Submission System (SONO) - for certain forms for 2025 and earlier periods;
• in paper format - for all periods.

The withdrawal (recall) of tax reporting is also abolished, except for Form 328.00 “Application for Import of Goods and Payment of Indirect Taxes.”

If undeclared taxable items and/or related taxable items subject to reporting are identified, administrative liability will apply in accordance with the Code of Administrative Offences of the Republic of Kazakhstan.

We are ready to assist your company in adapting to the new requirements: provide consultations on the provisions of the new Tax Code, conduct an analysis of tax obligations, prepare and support the submission of tax reporting, and assist with the functionality of ISNA.

We would be pleased to answer your questions and ensure continuity and efficiency in your company’s tax reporting processes.