In 2026, Article 240 of the Tax Code of the Republic of Kazakhstan does not establish tax reporting form 240.00: it defines income in the form of forfeits, fines and penalties awarded or acknowledged by the debtor (Art. 240 of the Tax Code of the Republic of Kazakhstan). Therefore, the number of this article cannot be used to conclude either that form 240.00 applies or that it has been replaced by form 270.00.
It is important for an accountant to distinguish between the number of an article of the Tax Code and the number of a tax reporting form. The matching number “240” in these designations does not mean that Article 240 regulates the purpose, contents, completion procedure or submission deadline for form 240.00.
Claims that form 240.00 was abolished from 2025, that it applies to previous periods or that form 270.00 should be used instead cannot be substantiated by Article 240 of the Tax Code of the Republic of Kazakhstan. To select a tax return for 2026, it is necessary to rely on the regulatory legal act approving the applicable tax reporting forms and the rules for preparing them for the relevant period.
What form 240.00 was
The designation 240.00 refers to a tax reporting form, not to Article 240 of the current Tax Code. The purpose of the form, the persons covered, the information to be reported and the period during which it applies are determined by the rules in force for the relevant tax period.
Therefore, an individual’s obligation cannot be established solely by the form number or because that number matches the number of an article of the Tax Code of the Republic of Kazakhstan. The tax period and the grounds for submitting the reports must first be determined, after which the form applicable to that period is selected.
In 2026, Article 240 of the Tax Code of the Republic of Kazakhstan concerns forfeits, fines and penalties awarded or acknowledged by the debtor. Income is deemed to be the monetary amount that the debtor is required to pay to the creditor in the event of non-performance or improper performance of an obligation in cases provided for by legislation or an agreement (Art. 240 of the Tax Code of the Republic of Kazakhstan).
The same article establishes an exception: unjustifiably withheld fines refunded from the budget are not recognised as income if these amounts were not previously claimed as deductions (Art. 240 of the Tax Code of the Republic of Kazakhstan). This provision characterises a type of income but does not answer whether form 240.00 applies.
Form 270.00 instead of form 240.00: what you need to know
Form 270.00 cannot be regarded as an automatic replacement for form 240.00 merely because their numbers differ or because the previous form is no longer used in the information system. The applicable tax return is determined by the obligation of the particular individual and the reporting rules for the relevant tax period.
Before completing the tax return, the accountant or the individual must check:
- the tax period for which the information is being submitted;
- the category to which the individual belongs;
- the circumstance serving as the grounds for filing the tax return;
- the income, property and other information that must be reported;
- the form that applied during the relevant tax period;
- the version of the preparation rules applicable to the selected form;
- the method by which the reports must be submitted.
Article 240 of the Tax Code of the Republic of Kazakhstan does not establish the listed rules and does not regulate the transition from form 240.00 to form 270.00. Reference to this article is appropriate only when explaining the procedure it establishes for recognising income in the form of forfeits, fines and penalties awarded or acknowledged by the debtor (Art. 240 of the Tax Code of the Republic of Kazakhstan).
Therefore, the working procedure remains sequential: first determine the reporting obligation for a specific period, then identify the form and rules applicable to that obligation. The mere presence of a previous form in accounting software does not confirm that it may be used.
Whether form 240.00 must be submitted in 2026
The answer cannot be determined from Article 240 of the Tax Code of the Republic of Kazakhstan: in 2026, this article regulates the recognition of income in the form of forfeits, fines and penalties rather than the submission of form 240.00 (Art. 240 of the Tax Code of the Republic of Kazakhstan).
If an accountant or individual sees form 240.00 in an information system, archive or accounting software, it must first be determined whether it relates to reporting for a previous tax period. The technical availability of a form does not confirm that it applies to current reporting.
Practical verification procedure:
- Determine the tax period for which the information must be submitted.
- Establish the specific grounds for filing the tax return.
- Check the form and rules that applied during that period.
- Compare the individual’s category with the persons required to submit the selected tax return.
- Determine the income, property and other information that must be reported.
- Check the method for submitting the tax return and the requirements for completing it.
- When filing electronically, retain the submission confirmation and the document processing result.
This verification cannot be replaced by a reference to Article 240 of the Tax Code of the Republic of Kazakhstan. The fact that the article number matches the form number is merely a superficial coincidence and does not create a reporting obligation.
If income in the form of a forfeit awarded or acknowledged by the debtor must be reported in the tax return, the legal characterisation of such income is determined by Article 240 of the Tax Code of the Republic of Kazakhstan. However, the specific form and line used to report the income must comply with the reporting rules for the selected period.
Form 240.00 for 2021 and 2022: whether it can be submitted in 2026
Reporting for 2021 or 2022 must be considered under the rules for the relevant historical period. Article 240 of the Tax Code of the Republic of Kazakhstan in force in 2026 does not establish which form should be filed for those years and does not determine the procedure for submitting an initial or supplementary tax return.
First, it must be established whether the particular individual was required to submit a tax return for the selected year. The individual’s circumstances must then be compared with the form and rules that applied specifically during that tax period.
When working with reports for previous years, the accountant should check:
- the grounds on which the tax return should have been submitted;
- the version of the form applicable in the relevant year;
- the rules for preparing the form for that period;
- information about previously submitted reports;
- whether there are errors, omissions or unreported income;
- the type of reports that must be submitted to correct the information;
- documents confirming the reported income and payments.
A form used in 2026 cannot be used instead of the form for the relevant historical period merely because the new form is technically available. Likewise, the availability of an archived form 240.00 does not confirm that it is the appropriate form for correcting reports for 2021 or 2022.
If the submission of a document is connected with an act issued by a tax authority, the accountant compares the tax period, type of reports and required information specified in it with the form applicable to the relevant period. Article 240 of the Tax Code of the Republic of Kazakhstan may apply to the classification of the income specified therein, but it does not determine the procedure for selecting an archived form (Art. 240 of the Tax Code of the Republic of Kazakhstan).
How to verify the reporting obligation in 2026
To determine an individual’s obligation in 2026, it is necessary to establish the individual’s category, the tax period and the specific grounds for submitting the tax return. The mere receipt of income or presence of an old form in the software is insufficient for selecting the reports.
The accountant should check:
- the individual’s status;
- the circumstance giving rise to the reporting obligation;
- the types of income received during the relevant period;
- the property and other information that must be reported;
- the form approved for the relevant type of reports;
- the version of the rules for preparing it;
- the tax return submission procedure for the relevant category of persons.
If the income includes forfeits, fines or penalties awarded or acknowledged by the debtor, their definition established by Article 240 of the Tax Code of the Republic of Kazakhstan must be taken into account. This refers to a monetary amount that the debtor is required to pay to the creditor in the event of non-performance or improper performance of an obligation on the basis of legislation or an agreement (Art. 240 of the Tax Code of the Republic of Kazakhstan).
The rule concerning unjustifiably withheld fines refunded from the budget must be considered separately: they are not recognised as income if they were not previously claimed as deductions (Art. 240 of the Tax Code of the Republic of Kazakhstan). This rule cannot be extended to other payments without the grounds provided for by the article.
Articles 317, 833 and 837 of the Tax Code of the Republic of Kazakhstan likewise do not regulate the choice between forms 240.00 and 270.00. They concern, respectively, certain expenses of a subsoil user, the consideration of applications for refunds of excess VAT submitted before 1 January 2026, and the preservation of terms for certain investment projects and agreements.
Thus, the reporting obligation cannot be established based on the similarity between a form number and an article number in the Code. The decision is made after determining the tax period, the grounds for filing and the reporting form applicable to the case.
Frequently asked questions
What is form 240.00 in Kazakhstan?
It is the designation of a tax reporting form and must be distinguished from Article 240 of the Tax Code of the Republic of Kazakhstan. Article 240 in force in 2026 concerns income in the form of forfeits, fines and penalties awarded or acknowledged by the debtor (Art. 240 of the Tax Code of the Republic of Kazakhstan).
Must form 240.00 be submitted in 2026?
Such an obligation cannot be established under Article 240 of the Tax Code of the Republic of Kazakhstan: it does not regulate tax reporting forms. To answer this question, the grounds for reporting and the form applicable to the relevant tax period and category of individual must be determined.
Does form 270.00 automatically replace form 240.00?
There are no grounds for drawing such a conclusion based solely on the form numbers or Article 240 of the Tax Code of the Republic of Kazakhstan. The use of form 270.00 must follow from the reporting rules applicable to the specific period, person and grounds for filing the tax return.
Can form 240.00 for 2021 or 2022 be submitted in 2026?
The selection of a form for a previous period is determined by the obligation that existed in the relevant year and the version of the form and rules applicable to that period. Article 240 of the Tax Code of the Republic of Kazakhstan does not establish the procedure for filing or correcting such reports.
What should be done if form 240.00 remains in the accounting software?
Compare the form with the tax period and the grounds for filing. The mere presence of the form in the software does not confirm that it applies to current reporting or is suitable for correcting information for a previous year.
How should forfeits, fines and penalties be accounted for?
A monetary amount awarded or acknowledged by the debtor and payable to the creditor in the event of non-performance or improper performance of an obligation is recognised as income in cases provided for by legislation or an agreement. Unjustifiably withheld fines refunded from the budget are not recognised as income if they were not previously claimed as deductions (Art. 240 of the Tax Code of the Republic of Kazakhstan).
Where can the rule on the applicable form be found?
In the regulatory legal act approving the tax reporting form and the rules for preparing it for the relevant period. Article 240 of the Tax Code of the Republic of Kazakhstan does not apply when selecting the form because it regulates a different subject.