From 1 January 2026, tax reporting has been reduced by 30%. At the same time, new mandatory fields have been introduced in the existing forms, including those related to tax benefits.
In the new Tax Code, the calculation of property tax (Form 701.01) has been cancelled if the amount of tax liabilities does not exceed 1 million tenge. In such cases, the taxpayer will submit the declaration under Form 700.00 once a year and pay the tax based on this declaration.
In addition, calculations for the following taxes have been cancelled:
- transport tax (Form 701.00);
- land tax (Form 701.01).
Overall, at least 30% of tax reporting forms out of the 39 forms in effect in 2025 have been excluded.
The following tax reporting forms have been cancelled:
- 101.01 (automation)
- 180.00 (will be an appendix to Form 100.00)
- 240.00 (Form 270.00)
- 421.00 (appendix to Form 400.00)
- 540.00(appendix to Form 100.00)
- 560.00 (appendix to Form 590.00)
- 570.00 (appendix to Form 590.00)
- 701.00 (automation)
- 871.00 (excluded from tax reporting forms)
- 911.00
- 912.00
- 913.00
The new Tax Code also provides for an additional innovation aimed at simplifying procedures for taxpayers (legal entities, individual entrepreneurs, and persons engaged in private practice). If tax reporting is not submitted within the established deadline, the tax authority’s system will automatically generate a zero tax return. Such reporting will be considered submitted with zero indicators.
This innovation is particularly relevant in cases of emergency situations, lack of internet access, and other force majeure circumstances. At the same time, the taxpayer retains the right to submit an additional tax return.
In connection with the introduction of automatic zero tax reporting, the following measures of liability for late submission of tax reporting have been cancelled:
- issuance of notifications;
- arrest of bank accounts;
- administrative fines.
The extension of deadlines for submitting tax reporting has also been cancelled. Suspension of tax reporting submission will be applied on an alternative basis.
Source: Uchet.kz
