The Department of State Revenues for the city of Astana reminds taxpayers that, starting from January 1, 2026, a new procedure for filing tax returns has been introduced in Kazakhstan.
In accordance with the provisions of the Tax Code, after the deadline established for filing a tax return has expired, the tax authority’s information system will automatically generate the relevant tax return with zero figures for the respective tax period.
In this regard, taxpayers are required to indicate in advance in the “Taxpayer’s Cabinet” web application the tax return forms to be filed.
Procedure:
Log in to the “Taxpayer’s Cabinet” web application (ISNA);
Go to the “Tax Returns to Be Filed” section;
Add the required tax return forms (TRFs) in accordance with the applicable tax regime and type of activity;
Specify the “year and tax period” from which each tax return is to be filed;
Save the entered information.
At the same time, the automatic preparation of a tax return with zero figures does not exempt the taxpayer from the obligation to declare any actual tax liabilities.
If, after a tax return has been automatically generated, the taxpayer actually had taxable items that are required to be reflected in the tax return, the taxpayer must submit an additional tax return for the relevant tax period.
This procedure does not apply to tax returns filed by individuals in respect of activities unrelated to their activities as individual entrepreneurs.
Thus, the automatic preparation of tax returns with zero figures is aimed at simplifying tax administration and reducing the administrative burden on taxpayers.
