The Zhetisu Regional Department of State Revenue reminds taxpayers that, effective January 1, 2026, a new procedure for filing tax returns is in effect in Kazakhstan.
In accordance with the provisions of the Tax Code, once the deadline for filing tax returns has passed, the tax authority’s information system automatically generates the corresponding tax returns with zero figures for that tax period.
In light of this, taxpayers must specify in advance, via the “Taxpayer’s Account” web application, which tax return forms are required to be filed.
Steps to follow:
·Log in to the “Taxpayer’s Account” web application (ISNA);
·Go to the “Tax Returns to Be Filed” section.
·Add the required tax return forms in accordance with the tax regime and type of activity;
·Specify the “year and tax period” for the start of submission for each FNO;
·Save the entered information.
Note that the automatic generation of reports with zero figures does not exempt the taxpayer from the obligation to report actual tax liabilities.
If, after the automatic generation of tax returns, the taxpayer actually had taxable items that must be reported in the tax returns, the taxpayer is required to file additional tax returns for the corresponding tax period.
However, this procedure does not apply to tax returns filed by individuals for activities not related to their work as sole proprietors.
Thus, the automatic generation of tax returns with zero figures is intended to simplify tax administration and reduce the administrative burden on taxpayers.