In 2026, an individual selects a tax return based on their status and the grounds giving rise to the obligation: the Tax Code provides for an income and property declaration, an individual income tax return for business activities, and an assets and liabilities declaration (Article 416 of the Tax Code of the RK). For an accountant, this means that there is no single universal return: before preparing the reporting, it is necessary to determine the taxpayer category and the type of obligation to be reported.
What Tax Returns Are Provided for in 2026
The following types of tax returns are provided for individuals in 2026 (Article 416 of the Tax Code of the RK):
- income and property declaration;
- individual income tax return for business activities;
- assets and liabilities declaration.
The conditions, procedure, and deadlines for filing these declarations are established in paragraph 4 of the relevant chapter and in Chapter 42 of the Tax Code (Article 416 of the Tax Code of the RK). Therefore, the name of the document alone is insufficient: before preparing the reporting, it is necessary to establish which category the individual belongs to and the grounds on which the obligation to file a declaration arose.
The search query “IE tax return” also does not refer to one specific form. For an individual entrepreneur, the type of reporting is determined by the nature of the tax obligation and the applicable provisions of the Code. The list of declarations for individuals separately identifies the individual income tax return for business activities (Article 416 of the Tax Code of the RK).
The phrases “simplified tax return,” “simplified tax declaration,” and “simplified tax return 2026” do not by themselves make it possible to select a report. A declaration cannot be determined solely by the commonly used name of the accounting regime. The accountant should match the taxpayer’s status and the grounds for reporting with the specific type of declaration provided for by the Tax Code and then select the current form and the relevant tax period.
VAT, Profit, and Land Tax Returns
Value-added tax payers are persons registered for VAT in the taxpayer database in the Republic of Kazakhstan, as well as persons importing goods into the territory of the Republic of Kazakhstan in accordance with the customs legislation of the EAEU and the Republic of Kazakhstan (Article 447 of the Tax Code of the RK).
When determining the reporting obligation, it is important for the accountant to distinguish between these grounds. The mere fact of importation means that the person is classified as a VAT payer on the relevant grounds, whereas VAT registration is relevant for the first category. Such registration is carried out in accordance with Articles 99–101 of the Tax Code (Article 447 of the Tax Code of the RK).
Foreign companies conditionally registered for VAT in accordance with Article 102 of the Tax Code calculate and pay VAT under the rules of Section 21 of the Code (Article 447 of the Tax Code of the RK). This category must not be confused with persons subject to standard registration and importers: the grounds for their status are expressly distinguished by the Code.
The cited provisions define the range of VAT payers but do not establish the declaration form, filing frequency, or deadline in the text presented. Therefore, the accountant cannot determine the return filing deadline solely from the payer’s status. After establishing the grounds provided for in Article 447, the form, tax period, place, and deadline for filing should be determined under the provisions governing the relevant reporting.
In Kazakhstan’s tax terminology, corporate income tax, rather than the general term “profit tax,” applies to organizations. Corporate income tax and land tax returns relate to separate tax obligations. Articles 416 and 447 do not establish their forms or deadlines, so the rules for declarations of individuals or VAT payer status cannot be applied to such reporting.
A separate procedure is provided for fulfilling obligations relating to royalties and the Republic of Kazakhstan’s share under production sharing arrangements in kind. The subsoil user and the recipient acting on behalf of the state file with the tax authorities at their location a declaration or calculation of current payments for such an obligation in accordance with the procedure determined by the Code and using the form established by the authorized body (Article 818 of the Tax Code of the RK).
This is special reporting specifically related to fulfilling a tax obligation in kind. It applies when the conditions provided for by the Code are met, including the existence of a relevant provision in an agreement or contract and the designation by the Government of the Republic of Kazakhstan of the recipient of minerals on behalf of the state (Article 818 of the Tax Code of the RK). This rule cannot be used as a general deadline or procedure for filing declarations by a subsoil user.
How to Prepare and File a Tax Return Online
The practical procedure begins not with completing fields but with determining the obligation. Before submission, it is useful for the accountant to check the following in sequence:
- Who the taxpayer is: an individual, an IE, an organization, a person registered for VAT, an importer, or a subsoil user.
- Which tax, income, property, asset, liability, or transaction must be reported.
- Which type of declaration is provided for this taxpayer and the relevant grounds for reporting.
- The tax period for which the reporting is prepared.
- The place of filing established for the selected declaration. For example, when fulfilling obligations relating to royalties and the Republic of Kazakhstan’s share under production sharing arrangements in kind, the declaration or calculation is filed at the taxpayer’s location (Article 818 of the Tax Code of the RK).
- Whether any special circumstances exist: VAT registration, importation of goods, conditional registration of a foreign company, or fulfillment of an obligation in kind.
- Whether the selected form, document type, and reporting period correspond to the established obligation.
To file a return online, the official electronic method for submitting tax reporting should be used, and the current form for the relevant period should be selected. After submission, it is important for the accountant to retain the electronic confirmation and check the document’s status in the system being used. The sequence of screens and command names depends on the current official service, so they should not be regarded as provisions of the Tax Code.
Before submission, the declaration figures should be reconciled with the accounting data, registration status, and previously filed reporting. For VAT, the grounds for payer status must be determined correctly: registration, importation of goods, or the special status of a foreign company (Article 447 of the Tax Code of the RK). For declarations of individuals, one of the types provided for by the Code must be selected, taking into account the nature of the obligation (Article 416 of the Tax Code of the RK).
If the declaration relates to fulfilling an obligation concerning royalties and the Republic of Kazakhstan’s share under production sharing arrangements in kind, the reporting participants must be taken into account. The Code identifies both the subsoil user and the recipient acting on behalf of the state and also requires the declaration or calculation of current payments to be filed with the tax authorities at their location (Article 818 of the Tax Code of the RK).
“Tax deduction declaration” is a phrase that does not refer to a separate type of declaration in the list contained in Article 416. It lists the income and property declaration, the individual income tax return for business activities, and the assets and liabilities declaration (Article 416 of the Tax Code of the RK). Therefore, the document should be selected according to the prescribed type of declaration, while deduction information should be reported only within the applicable form and the rules for the relevant tax period.
The search query “tax deduction declaration 2025” relates to a previous tax period. The 2026 procedure cannot automatically be applied to a declaration for 2025: the document type and the rules for completing it must correspond to the period for which the reporting is filed.
Frequently Asked Questions
Is a tax return one universal report? — No. For individuals, the income and property declaration, the individual income tax return for business activities, and the assets and liabilities declaration are provided for (Article 416 of the Tax Code of the RK). Other tax obligations are governed by the provisions applicable to them.
How do I file a tax return? — First, determine the taxpayer, the grounds for the obligation, the type of declaration, the period, and the place of filing. For electronic submission, select the current official form and, after filing, retain the confirmation and check the document’s status.
Who is classified as a VAT payer? — Persons registered for VAT in the taxpayer database and persons importing goods into the territory of Kazakhstan under the applicable customs legislation. A separate rule applies to conditionally registered foreign companies (Article 447 of the Tax Code of the RK).
Can the declaration deadline be determined from VAT payer status? — No. Article 447 defines VAT payers, but the cited provision does not establish the deadline for filing the declaration. The reporting deadline and period are determined under the special provisions governing the relevant declaration.
Can the deadline for a corporate income tax or land tax return be determined under the VAT rules? — No. These are different tax obligations, so the applicable form, tax period, and deadline are determined separately for each of them.
How do I select a simplified tax return in 2026? — First, determine the applicable grounds for reporting and the type of declaration provided for by the Code. The commonly used term “simplified” does not by itself determine the document form.
Who files reporting when fulfilling a production sharing obligation in kind? — The declaration or calculation of current payments is filed by the subsoil user and the recipient acting on behalf of the state with the tax authorities at their location, in accordance with the procedure determined by the Code and using the form established by the authorized body (Article 818 of the Tax Code of the RK).