Important changes in the presentation of tax reports from 2026
Since January 1, 2026, the procedure for making changes to tax reporting has changed in Kazakhstan.
What has changed?
If in 2025 taxpayers could withdraw previously submitted tax reports, then from 2026 this possibility is excluded.
According to paragraph 9 of Article 115 of the Tax Code of the Republic of Kazakhstan, tax reports, with the exception of statements on the import of goods and payment of indirect taxes, are not subject to recall.
How can I fix the error?
In accordance with Article 116 of the Tax Code of the Republic of Kazakhstan, changes and (or) additions to information reflected in previously submitted tax reports are carried out by submitting:
additional tax reports;
tax reporting on notification.
Please note!
The submitted tax reports undergo format-logical control of completeness and correctness of filling.
The report is considered submitted only if it is assigned the status of "Document accepted".
