My FNO 328.00 is not being processed/posted in the ISNA system for the 3-month period of 2026, what should I do?

    ·
    Question

    My FNO 328.00 is not being processed/posted in the ISNA system for the 3-month period of 2026, what should I do?

    Answer

    The State Revenue Committee's information systems have undergone works regarding the acceptance and processing of tax reporting form 328.00.

    Posting and reversing (stornierung) of FNO 328.00 is carried out as normal.

    Also, the submission of FNO 328.00 to replace a previously submitted form is operating stably.

    If necessary, it is possible to submit FNO 328.00 in replacement of a previously submitted one.

    To identify specific technical problems, it is necessary to conduct a targeted check. For this, please provide current screenshots of the error to the SRC or contact the Support Service through the "Support – Feedback" section of the KNP ISNA portal.

    The response to your request will be sent to the email address specified in the user profile. In addition, the inquiry can be sent to the email of the KNP ISNA Support Service: [email protected].

    Related materials

    Question

    Please clarify the procedure for applying VAT exemption when selling medicines included in the list approved by the Government of the Republic of Kazakhstan. Also confirm whether the VAT exemption applies to the turnover of such medicines at all stages of their distribution in accordance with subparagraph 28) of Article 474 and subparagraph 17) of paragraph 1 of Article 479 of the Tax Code of the Republic of Kazakhstan.

    Answer

    In accordance with Article 503 of the Tax Code, starting from January 1, 2026, the VAT rate is 16 percent. A reduced rate of 5 percent (from January 1, 2027 – 10 percent) applies to taxable turnover on the sale and import of medicines, medical devices, medical device components,...

    ·
    Question

    According to the new Tax Code, the valuation of property of legal entities must be conducted once every 3 years. At the same time, the State Revenue Department for Turkestan city sent a notification about property revaluation. Please clarify which position should be followed.

    Answer

    Yes, the new Tax Code provides for mandatory revaluation of real estate for the purpose of determining the tax base for property tax at least once every 3 years. Since this norm was introduced from 2026, the first mandatory revaluation must be conducted by the end of 2028. At the...

    ·