What Is Tax Reporting
In 2026, tax reporting is a document submitted by a taxpayer or tax agent containing information about the taxpayer or tax agent, taxable items and tax-related items, assets and liabilities, income and property, as well as the calculation of tax liabilities and social payments (Article 114 of the Tax Code of the Republic of Kazakhstan).
Tax reporting includes declarations and calculations for specific types of taxes, payments to the budget, and social payments. An application for the importation of goods and payment of indirect taxes is also classified as a declaration. A declaration consists of the declaration itself and its appendices, while a calculation consists of the calculation itself and its appendices (Article 114 of the Tax Code of the Republic of Kazakhstan).
For an accountant, preparing tax reporting begins not with completing fields but with determining the taxpayer’s obligations. The taxpayer’s registration details, types of activities, taxable items and tax-related items, as well as tax and social obligations that have arisen, must be taken into account. If the types of activities have changed and other forms are required, the list of reports in the web application must also be updated (Article 115 of the Tax Code of the Republic of Kazakhstan).
Article 114 identifies the following types of reporting:
- initial — submitted for the period in which tax registration was completed or an obligation regarding a particular tax, payment to the budget, or social obligation arose for the first time;
- regular — submitted for subsequent tax periods after the initial reporting;
- supplementary — used to make amendments or additions to previously submitted reporting;
- upon notification — submitted for the period for which the tax authority issued a decision in the form of a notification; initial or supplementary reporting may be submitted upon notification;
- liquidation — submitted upon the cessation of activities, liquidation, or reorganization of a taxpayer or tax agent, as well as upon deregistration of a VAT payer.
This classification applies to tax reporting other than an application for the importation of goods and payment of indirect taxes, subject to the separate exception stipulated by paragraph 5 of Article 422 of the Tax Code of the Republic of Kazakhstan (Article 114 of the Tax Code of the Republic of Kazakhstan).
Submitting Tax Reporting: Procedure for the Accountant
The submission of tax reporting covers its filing by the taxpayer or tax agent, acceptance by the tax authority, the making of amendments and additions, as well as the suspension and resumption of submission (Article 115 of the Tax Code of the Republic of Kazakhstan).
After tax registration, the taxpayer or tax agent specifies in the web application the forms that must be submitted. If the types of activities have changed and an obligation to submit other forms has arisen, they must be specified in the web application before the deadline for submitting the relevant reporting (Article 115 of the Tax Code of the Republic of Kazakhstan).
Tax reporting may be submitted on paper or as an electronic document. Electronic submission is available through a web application, a tax mobile application, or an external information system connected to the tax authority’s information system in accordance with legislation on informatization (Article 115 of the Tax Code of the Republic of Kazakhstan).
The practical procedure for an accountant is as follows:
- Verify the taxpayer’s registration details and types of activities.
- Determine the forms corresponding to the tax and social obligations that have arisen.
- Reconcile the reporting information with source documents, accounting registers, and calculations.
- Check whether appendices are required: if an appendix contains no data that must be reported, it may be omitted (Article 114 of the Tax Code of the Republic of Kazakhstan).
- Submit the reporting using an approved method and make sure that it has been accepted by the tax authority.
- Retain a copy of the form and confirmation of its acceptance.
The authorized body establishes the tax reporting forms, instructions for their preparation, and the submission procedure (Article 115 of the Tax Code of the Republic of Kazakhstan). Therefore, the accountant should use the form and procedure applicable to the relevant type of reporting and reporting period. Article 115 does not establish a single submission deadline for all declarations and calculations.
Tax Reporting for Individual Entrepreneurs and Form 910
The composition of an individual entrepreneur’s tax reporting cannot be determined solely based on the entrepreneur’s registration. It depends on the taxpayer’s tax and social obligations, taxable items, and tax-related items. After tax registration, the entrepreneur specifies in the web application the particular forms that they are required to submit (Article 115 of the Tax Code of the Republic of Kazakhstan).
Form 910 cannot be selected merely out of habit or based on previous years’ reporting. Before preparing it, the accountant must determine whether it is included in the list of forms that the specific entrepreneur is required to submit in 2026 and use the form together with the current preparation instructions and submission procedure established by the authorized body (Article 115 of the Tax Code of the Republic of Kazakhstan).
If an individual entrepreneur’s types of activities have changed and this has resulted in an obligation to submit other forms, they must be specified in the web application before the deadline for submitting the relevant reporting. Therefore, the previous set of forms cannot automatically be carried over to a new period without taking changes in the entrepreneur’s activities into account (Article 115 of the Tax Code of the Republic of Kazakhstan).
It must also be determined separately whether the person is required to submit reporting. Individuals applying the special tax regime for the self-employed do not submit tax reporting. As a general rule, reporting is also not required in the absence of a taxable item or a tax-related item, except for reporting that provides for the disclosure of payments that do not constitute income and that are related to income not subject to taxation (Article 114 of the Tax Code of the Republic of Kazakhstan).
Therefore, the absence of reportable figures does not in itself mean that the same procedure applies to every form. The accountant must compare the actual circumstances with the obligation to submit a specific declaration or calculation and separately check whether there is any information for the appendices. Blank appendices may be omitted if they contain no data that must be reported (Article 114 of the Tax Code of the Republic of Kazakhstan).
How to Correct a Report and Reduce the Risk of Violations
If an error is discovered after submission, amendments or additions to previously submitted reporting are made by submitting supplementary tax reporting. Furthermore, reporting upon notification may be submitted pursuant to a decision issued by the tax authority in the form of a notification, and such reporting may be initial or supplementary (Article 114 of the Tax Code of the Republic of Kazakhstan).
Before making corrections, it is important to determine which reporting period and form are affected, what information was previously submitted, and exactly what must be amended or supplemented. The grounds for the adjustment should be reconciled with source documents, accounting registers, and calculations so that the correction reflects the actual data.
The submission of tax reporting includes not only filing and acceptance but also the making of amendments and additions by the taxpayer or tax agent. Therefore, after submitting a corrected report, the accountant must verify its acceptance by the tax authority in the same manner as for the initial submission (Article 115 of the Tax Code of the Republic of Kazakhstan).
The mere discovery of an error in reporting does not determine its consequences without considering the nature of the error and the circumstances of its correction. To reduce risk, the accountant should monitor the deadlines for each form, check the acceptance status of submitted reporting, retain copies and confirmations of acceptance, and, upon receiving a notification, take into account the reporting period specified in it.
Frequently Asked Questions
Which documents are classified as tax reporting? — They include declarations, including an application for the importation of goods and payment of indirect taxes, as well as calculations for types of taxes, payments to the budget, and social payments (Article 114 of the Tax Code of the Republic of Kazakhstan).
Can a tax report be submitted electronically? — Yes. An electronic document may be submitted through a web application, a tax mobile application, or an external information system connected to the tax authority’s system (Article 115 of the Tax Code of the Republic of Kazakhstan).
Is every individual entrepreneur required to submit Form 910? — The obligation cannot be determined solely based on individual entrepreneur status. After tax registration, the entrepreneur specifies in the web application the forms that must be submitted based on their obligations and updates the list when the types of activities change (Article 115 of the Tax Code of the Republic of Kazakhstan).
How can a previously submitted report be corrected? — Supplementary tax reporting is provided for making amendments or additions to previously submitted reporting. The correction must be attributed to the form and period whose information is being changed (Article 114 of the Tax Code of the Republic of Kazakhstan).
Must appendices with no reportable figures be submitted? — No. If the appendices contain no data that must be reported, they do not need to be submitted (Article 114 of the Tax Code of the Republic of Kazakhstan).