What Has Changed Since 2026
Form 101.02 is used to calculate advance payments of corporate income tax after filing the declaration. The approved rules for completing it apply to legal relations arising from 1 January 2026.
The form is intended for CIT payers that are required to calculate and pay advance payments after submitting the declaration. Therefore, the accountant must first determine whether the organization is among such payers and then use the current form and the rules for completing it.
The introduction of rules for legal relations arising from 2026 does not itself mean that form 101.02 is mandatory for every organization paying CIT. The obligation depends on the particular taxpayer's status and circumstances. If there is any doubt as to whether the form applies, it is safer to verify this against the current version of the Tax Code and the information in the tax information system.
How to Complete Calculation 101.02
The calculation may be prepared on paper or electronically. The electronic document is completed in accordance with the requirements of the Tax Code. The paper calculation is prepared in Kazakh and (or) Russian in two copies, signed and, where necessary, certified with a seal.
The following established rules should be observed when preparing the form:
- corrections, erasures and blots are not permitted;
- cells for which there are no values are left blank;
- a negative amount is indicated by the “–” sign in the first cell on the left of the relevant line or column;
- the paper form is completed in black or blue ink using uppercase printed characters or with a printing device.
Before submission, it is advisable to reconcile the calculation with the accounting and tax records, the previously submitted declaration and the forecast of tax liabilities. The sign of each amount, completion of mandatory details and the signatory's authority should be checked separately. It is advisable to retain a copy of the calculation and confirmation of its acceptance together with the working CIT calculations.
What the Accountant Should Check
It is best to begin the practical work by checking whether the organization is required to submit form 101.02. It should then be ensured that the version of the form applicable to the relevant period is being used and that the calculation specifically relates to payments made after filing the declaration.
Form 100.00 is used for annual CIT reporting. It is submitted by CIT payers—legal entities resident in Kazakhstan and non-resident legal entities operating in the country through a permanent establishment. The deadline for submitting this form is no later than 31 March of the year following the reporting calendar year. At the same time, the rules provide exceptions for certain categories of taxpayers and types of activity. Form 100.00 should not be confused with advance payment calculation 101.02: the documents serve different purposes.
Monitoring the amount of advance payments is particularly important because of administrative risk. If the CIT actually calculated for the tax period exceeds the amount of advance payments calculated during that period by more than 20%, a fine of 20% of the amount by which the actual tax exceeds the advance payments is imposed. In addition, separate liability is provided for understating current payments in the calculation; its amount depends on the entity's category.
Therefore, it makes sense to regularly review the expected financial result, tax adjustments and estimated CIT amount during the period. If the business indicators have changed significantly, it should be checked whether the calculation must be adjusted and how such an adjustment should be documented under the current rules. The specific procedure must be determined according to the current version of the legislation and the organization's circumstances.
Frequently Asked Questions
Who must prepare form 101.02? — CIT payers that are required by the Tax Code to calculate and pay advance payments after filing the declaration. The applicability of the form must be checked for the specific organization.
From what date do the new completion rules apply? — The calculation rules apply to legal relations arising from 1 January 2026.
Can a paper calculation be corrected by hand? — No. Corrections, erasures and blots are not permitted when completing the form.
Must zeros be entered in all blank cells? — No. If there is no value, the relevant cell is left blank.
Why is it important to reconcile advance payments with the expected CIT amount? — A significant excess of the actually calculated tax over the advance payments may result in an administrative fine. Therefore, the calculation should be monitored throughout the tax period.
Sources
- Advance Payments of Corporate Income Tax (CIT): What Has Changed
- Rules for Completing Form 101.02
- Procedure and Deadlines for Submitting Tax Reporting Forms
- Article 278. Understatement of Taxes and Other Mandatory Payments to the Budget