--- title: "Form 270 in Kazakhstan in 2026: How to Complete the Declaration and Appendices" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-13 canonical: https://buhgpt.kz/suraqtar/forma-270-v-kazahstane-v-2026-godu-kak-zapolnit-deklaraci-en source: BuhGPT --- # Form 270 in Kazakhstan in 2026: How to Complete the Declaration and Appendices > **TL;DR:** In 2026, Articles 270, 317, 717 and 837 of the Tax Code of the Republic of Kazakhstan do not establish the filing deadline, the categories of declarants or the procedure for completing Form 270: these provisions regulate employer expenses, certain subsoil user expenses, the sp --- In 2026, Articles 270, 317, 717 and 837 of the Tax Code of the Republic of Kazakhstan do not establish the filing deadline, the categories of declarants or the procedure for completing Form 270: these provisions regulate employer expenses, certain subsoil user expenses, the special mobile application and the preservation of investment project terms, respectively (Articles 270, 317, 717 and 837 of the Tax Code of the Republic of Kazakhstan). Therefore, the filing date, the contents of the declaration and the list of appendices must be determined according to the current rules for preparing Form 270 for the relevant reporting period. What Form 270 is Form 270 is used as an individual’s declaration. It must be prepared using the approved form and the rules for its completion that apply to the specific reporting period. It is not permissible to rely solely on the declaration’s title or transfer information from the previous year’s template without verification: the lines and appendices may change. When completing the declaration, it is necessary to consistently identify the individual’s circumstances for the reporting year, review the indicators provided in the main form and determine which appendices correspond to the information being reported. Particular attention is required when there is foreign income, an international treaty applies, or an individual income tax credit or refund is claimed. The declaration structure includes separate appendices for different types of information. Form 270.03 is used to report a claim for the credit or refund of excess individual income tax, Form 270.07 is used for information about income exempt from taxation under an international treaty, and Form 270.09 is used for information about foreign income and foreign tax. The appendices are submitted together with the main declaration if the relevant information is reported in it. Before submission, the logical consistency between the selections in the main form, the completed appendices and the taxpayer’s supporting documents should be checked. The Articles of the Tax Code of the Republic of Kazakhstan listed above do not establish a single deadline for filing Form 270 and do not define the full range of persons required to submit it. In particular, Article 270 concerns the deduction of employer expenses related to employee income, Article 317 concerns subsoil user expenses, Article 717 concerns the special mobile application, and Article 837 concerns the terms of investment projects (Articles 270, 317, 717 and 837 of the Tax Code of the Republic of Kazakhstan). These provisions cannot be used as a basis for determining the filing deadline for an individual’s declaration. How to determine which appendices are required for the declaration Before completing the form, it is useful to prepare a list of the individual’s income, taxes and other circumstances for the reporting year. In particular, income from foreign sources, income to which an international treaty applies, and individual income tax amounts for which a credit or refund is claimed should be identified separately. These data are then compared with the lines of the current main form. Form 270.03 is intended for information related to a claim for the credit or refund of excess individual income tax. It is completed when there is a corresponding claim and the relevant selection has been made in the main declaration. The amounts must be supported by documents and reconciled with the indicators in Form 270. Form 270.07 is used to report income exempt from taxation under an international treaty. The appendix includes the information required by its lines, and the basis for the exemption must correspond to the applicable international treaty. Form 270.09 is used to provide details of income from foreign sources, foreign tax and the tax credit claimed. When completing it, information must be separated by country, type of income and currency in accordance with the structure of the current appendix. An appendix should not be included in the declaration merely as a formality. Its completion must be connected with the individual’s actual circumstances, the indicators in the main form and the documents supporting the reported income, exemption, credit or refund. How to complete Forms 270.03, 270.07 and 270.09 Completion begins with general information: the taxpayer’s identification details and the reporting period. This information must be identical in the main declaration and all appendices. The period designation should be copied from the current form without independently changing its format. Form 270.03 reports the amount of excess individual income tax claimed as a credit and includes the details required for the selected application of the credit. If a credit against tax arrears or future payments is claimed, the information in the relevant part of the appendix must match the taxpayer’s claim. When claiming a refund of excess individual income tax in Form 270.03, the bank details and tax agent information required by the appendix must be completed. Before submission, the account number, bank identification code, tax agent’s identification details and the amount claimed must be checked. An error in these details may require the declaration to be amended or additional explanations to be provided. In Form 270.07, information is entered for each item to which an exemption under an international treaty applies. The relevant columns show: - the sequential number of the entry; - information about the applicable international treaty; - the country code in the format prescribed by the form; - the amount of income for which the exemption is claimed. Form 270.09 requires foreign income to be reported separately. The information prescribed by the form concerning the country, type of income, currency and amount of income is entered in it. If different types of income have been received or different currencies have been used, they are reported on separate lines in accordance with the appendix structure. A foreign tax credit cannot be claimed solely on the basis that money was received from abroad. The declaration should report the amount attributable to the relevant foreign income and supported by documents. The reference in the source text to Articles 371–397 of the Tax Code of the Republic of Kazakhstan cannot be used for Form 270 for 2026 because the content of these articles is not provided and their applicability to the specified procedure has not been confirmed. When transferring amounts between the main declaration and the appendices, a consistent approach to currencies, types of income and identification details must be maintained. If one amount is disclosed across several lines of an appendix, the totals must be reconciled with the corresponding line of the main form. What to check before filing Form 270 in the Republic of Kazakhstan Before submitting the declaration, the accountant or declarant should perform the following checks: - Check that the form and the rules for its completion applicable to the required reporting period are being used. - Compare the selections in the main declaration with the appendices actually completed. - Check the Individual Identification Number and reporting period in the main form and each appendix. - Reconcile the amounts with documents supporting the income, tax withheld or paid, exemption, credit or refund. - For foreign transactions, check the country, currency and income type codes in the format prescribed by the current form. - Report different types of foreign income and amounts in different currencies on the appropriate lines. - When claiming a refund of excess individual income tax, recheck the bank details and the tax agent’s identification information. - Reconcile the total amounts in the appendices with the indicators in the main declaration. Forms 250 and 270 cannot be considered interchangeable simply because both are used for individual declarations. The choice of form depends on the grounds prescribed for the specific reporting period and the individual’s own circumstances. Having the status of an individual entrepreneur also does not replace the need to assess the obligation to submit the declaration and the composition of the information to be reported. If the declaration is prepared for 2025, the form and rules for that reporting period must be used. When preparing the declaration for 2026, the version of the form applicable to reporting for 2026 should be used. Line numbers, the composition of appendices and technical requirements cannot automatically be transferred from the form for another period. It should also be noted that the special mobile application provided for by Article 717 of the Tax Code of the Republic of Kazakhstan is intended, among other things, for certain individuals and individual entrepreneurs under special tax regimes to fulfil their tax obligations and to generate receipts (Article 717 of the Tax Code of the Republic of Kazakhstan). This article does not in itself establish the procedure for completing Form 270. Frequently asked questions What is Declaration Form 270? — It is an individual’s declaration. Its specific indicators, appendices and completion procedure are determined by the approved form and the rules applicable to the relevant reporting period. When is Appendix 270.03 completed? — When an individual reports a claim for the credit or refund of excess individual income tax and such an appendix is provided for by the applicable version of the declaration. The appendix indicators must match the main form and the supporting documents. When is Form 270.07 required? — When the declaration reports income exempt from taxation under an international treaty. The appendix specifies the information required by its current version. How should foreign income be reported in Form 270? — It is detailed in Appendix 270.09 using the indicators prescribed by the form. Income of different types, from different countries or in different currencies should be reported separately if required by the appendix structure. Can Articles 270, 317, 717 and 837 of the Tax Code of the Republic of Kazakhstan be used to determine the exact filing deadline for Form 270 for 2026? — No. These articles regulate other matters and do not contain the filing deadline for Form 270 (Articles 270, 317, 717 and 837 of the Tax Code of the Republic of Kazakhstan). The filing date should be determined according to the provision that directly establishes the obligation and deadline for the relevant category of declarants. Can the form from the previous year be used? — The previous year’s file cannot be used as the current form without verification. For reporting for 2026, the approved version intended for the relevant period must be used. Sources - Rules for completing Form 270.03: credit and refund of excess individual income tax - Rules for completing Form 270.07: exemption under international treaties - Rules for completing Form 270.09: income from foreign sources --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_