In 2026, Article 833 of the Tax Code of the Republic of Kazakhstan does not establish the purpose, completion procedure, or filing deadline for Form 101.04: it regulates only the consideration of applications and claims for the refund of excess VAT submitted before January 1, 2026 (Article 833 of the Tax Code of the Republic of Kazakhstan). Therefore, this provision does not allow one to conclude that Form 101.04 must be filed by a particular taxpayer.
What to check before completing Form 101.04
The numerical designation alone is insufficient to determine the purpose of the reporting and the obligation to file it. Before preparing the form, the accountant must establish its full name, the reporting period, the taxpayer category, and the transaction associated with its completion. This information must follow from the current version of the form itself and its completion procedure.
It is convenient to conduct the verification in the following order:
- Find Form 101.04 in the list of forms applicable to the 2026 reporting period.
- Verify the full name of the document, rather than only its numerical code.
- Open the completion procedure for this particular form and check its effective period.
- Determine the persons for whom the form is intended.
- Establish the reporting period and filing deadline expressly prescribed for the form.
- Check the available reporting types and select the appropriate one based on the taxpayer’s circumstances.
If Form 101.04 is absent from the list applicable to the selected period or the information system does not offer it to the entity, it should not be replaced with a form bearing a similar number. First, determine the tax obligation for which the reporting is being prepared and then match it with the current form and its completion procedure.
Form 101.04 in 2026: What an Accountant Should Do
The work should begin by determining the obligation to file the reporting. To do this, the accountant needs information on the taxpayer’s registration status, the substance of the transaction, and the reporting period. This information must then be compared with the purpose of the form and the persons for whom it is prescribed.
The practical procedure is as follows:
- record the period for which the reporting is being prepared;
- determine the tax obligation and transaction to be reported;
- find the version of the form and its completion procedure applicable to that period;
- check whether the taxpayer falls within the category of persons specified in the procedure;
- reconcile the form’s figures with the accounting and tax registers;
- check the registration details and totals;
- after filing, retain the acceptance notice or another document confirming the processing result.
The availability of a form in accounting software does not in itself establish an obligation to file it. The template version may relate to another period or may remain in the database after reporting requirements have changed. Preparation must be based on the form and its completion procedure applicable in 2026, as well as the provision establishing the relevant tax obligation.
The deadline for Form 101.04 cannot be established by analogy with reports bearing similar numbers. It must be determined under the rule applicable specifically to this form and the relevant reporting period. Article 833 of the Tax Code of the Republic of Kazakhstan does not apply for this purpose: it establishes a transitional procedure for considering applications and claims for the refund of excess VAT filed before January 1, 2026, rather than the filing deadline for Form 101.04 (Article 833 of the Tax Code of the Republic of Kazakhstan).
How Forms 101.01, 101.02, and 101.04 Differ
Similar numerical codes do not confirm that the documents have the same purpose and do not make the forms interchangeable. The differences between Forms 101.01, 101.02, and 101.04 should be determined from their full names, the composition of their figures, the persons required to file them, their reporting periods, and their completion procedures.
The accountant should not transfer lines, figures, formulas, or deadlines from Form 101.01 or 101.02 to Form 101.04 without an express basis. Even forms within the same group may be intended for different obligations, transactions, periods, or categories of taxpayers.
The same verification procedure applies to Form 101.01 in 2026: first, establish its full name and applicability to the selected period, and then review its completion rules and the persons required to file it. Form 101.02 is checked in the same way. A template or instructions from a previous period do not confirm that the document applies without changes in 2026.
For internal control purposes, it is useful to prepare a table containing only verified information for each form.
| What to record | What to verify |
| Code and full name | Consistency with the form for the selected period |
| Reporting period | Applicability of the form version to 2026 |
| Persons required to file | Status of the particular taxpayer |
| Basis for filing | Tax obligation or transaction |
| Deadline | Rule established specifically for this reporting |
| Responsible employee | Completeness of preparation, filing, and retention of confirmation |
This verification helps avoid selecting a report based only on a similar code or using an outdated template. If the purpose of the form has not been established by documentary evidence, the table should not be completed using assumptions about the payment, period, or deadline.
What to Do If the Form or Completion Rules Are Unavailable
If Form 101.04 cannot be found in the information system, first check the selected year and reporting period. Then compare the taxpayer’s registration status and type of obligation with the parameters of the available reporting. Separately check whether the code, full name, or composition of the form has changed for 2026.
Do not prepare a report manually using an old template or file another form instead of Form 101.04 merely because their designations are similar. The purpose of the lines, calculation procedure, and filing deadline must follow from the current completion procedure for the relevant reporting.
Before filing the report, check:
- whether the version of the form corresponds to the reporting period;
- the full name and code of the form;
- whether the form applies to the taxpayer’s status;
- the accuracy of the identification details;
- whether there is an accounting basis for each completed figure;
- whether the totals match the accounting registers;
- whether any lines have been transferred from another form without a prescribed procedure;
- the processing result for the filed document.
The acceptance notice or another document confirming the processing result should be retained together with the calculations and accounting documents used to prepare the reporting. If the document is not accepted, corrections must be made taking into account the stated reason for rejection, without replacing the form or changing the substance of the obligation without an appropriate basis.
Frequently Asked Questions
What is Form 101.04 intended for? — Article 833 of the Tax Code of the Republic of Kazakhstan does not define the purpose of Form 101.04. It establishes only a transitional rule for considering applications and claims for the refund of excess VAT submitted before January 1, 2026 (Article 833 of the Tax Code of the Republic of Kazakhstan). The purpose of the form must be established from its current full name and completion procedure.
Is Form 101.04 required to be filed in 2026? — The form code alone is insufficient to establish such an obligation. To answer this question, the version of the form applicable in 2026, the persons required to file it, the reporting period, and the particular taxpayer’s transaction must be compared.
Can Form 101.01 be used instead of Form 101.04? — Similarity of the numbers is not a basis for substitution. Form 101.01 may be used only for the obligations and periods for which it is expressly intended.
How is the filing deadline for Form 101.04 determined? — The deadline must be taken from the rule applicable specifically to Form 101.04 and the selected reporting period. The deadline for other reporting cannot be applied by analogy.
What should be done if the form is available in an old accounting database but absent from the online account? — Check the year, reporting period, full name of the form, and version of the accounting system. Then compare the form with the taxpayer’s status and the type of obligation. The availability of an old template does not confirm its applicability in 2026.
Sources
Tax Code of the Republic of Kazakhstan, Article 833 — transitional provisions on the consideration of applications and claims for the refund of excess VAT submitted before January 1, 2026.