In 2026, Form 270 is prepared for the calendar year, and Appendix 270.03 is submitted together with the declaration if an offset or refund of the PIT excess is claimed in line 15C. The specific filing deadline is determined under the provision of the Tax Code of the Republic of Kazakhstan applicable to the relevant category of declarant and reporting period; the cited provisions of Articles 270, 316, 717 and 837 of the Tax Code of the Republic of Kazakhstan do not establish this deadline.
Who Is Required to Submit the Form 270 Declaration
Before preparing the report, the accountant must determine whether a particular taxpayer is required to submit Form 270 for the relevant period. For this purpose, the status of the individual, income received, property held, liabilities and other circumstances stipulated by law are taken into account.
Article 270 of the Tax Code of the Republic of Kazakhstan does not regulate the submission of this declaration: it concerns the deduction of an employer’s expenses relating to accrued employee income and certain expenses that do not constitute an individual’s income (Article 270 of the Tax Code of the Republic of Kazakhstan). Therefore, the fact that the article number in the Tax Code matches the form number cannot be used as grounds for determining the obligation to submit the report.
The practical verification procedure may be as follows:
- determine the taxpayer’s status for the reporting calendar year;
- establish the grounds stipulated by the Tax Code of the Republic of Kazakhstan for submitting Form 270;
- check which income, property, liabilities and tax calculations must be reported;
- separately determine whether there is an individual income tax excess;
- use the form and completion rules applicable to the relevant reporting period.
It cannot be assumed solely from the fact that the individual previously submitted Form 270 that they must submit it again. Their status and the circumstances affecting the declaration obligation may have changed. Verification is performed separately for each taxpayer and each calendar year.
How to Prepare Form 270 for Submission
The work should begin by reconciling the source data. The accountant will need information and documents relating to the calendar year for which the declaration is prepared. Figures from different reporting periods should not be combined.
Before submitting the report, it is recommended that the following steps be completed:
- Check the taxpayer’s IIN and the selected tax period.
- Reconcile the declaration figures with the supporting documents.
- Check the reporting of PIT and determine whether there is an excess amount.
- Determine whether the taxpayer is claiming an offset of the excess against outstanding liabilities or future payments, or a refund to a bank account.
- If the relevant requirement applies, complete Appendix 270.03 and reconcile its figures with the main declaration.
- Perform a final check of the details before signing and submitting the report.
The declaration is prepared for the calendar year. In Appendix 270.03, the tax period is specified using Arabic numerals. An error in the IIN or period may result in incorrect identification of the declaration or the offset or refund claim, so these details must be checked before submission.
It should also be verified separately that the form template being used corresponds to the reporting period. The form’s name and number alone do not confirm that its version is current.
When Appendix 270.03 Is Completed
Form 270.03 is entitled “Claims for the Offset and Refund of the PIT Excess.” According to paragraph 28 of the rules for completing the form, it is completed if line 15C is marked in the “General Information About the Taxpayer” section of the declaration. The appendix is prepared based on the results of the calendar year and submitted together with the declaration.
The following is specified in the general information section of Form 270.03:
- the taxpayer’s IIN;
- the tax period for which the declaration is submitted.
Line 270.03.001 is intended for the offset of the PIT excess. It shows the total excess amount claimed for offset. When offsetting against tax arrears, the BCC, tax amount, penalty amount and code of the relevant state revenue authority are completed. When offsetting against future payments, the BCC, tax amount and code of the state revenue authority are specified.
A refund of the excess to a bank account is reported in line 270.03.002. The designated fields specify the PIT amount claimed for refund after the settlement of existing tax arrears and offset against future payments, as well as the bank details: the beneficiary bank’s IBAN, bank account number and bank identification code.
Line 270.03.003 specifies the tax agent’s BIN. Before submission, it is necessary to verify that the bank account belongs to the recipient, that the bank identification code is correct and that all details are free of typographical errors.
Appendix 270.03 is completed only when the relevant claim is made through line 15C. If this line is not marked, there are no grounds for completing the appendix under paragraph 28 of the rules.
Submission of the Form 270 Declaration: Deadlines and Verification
The deadline for submitting Form 270 is determined under the provision of the Tax Code of the Republic of Kazakhstan applicable to the relevant category of individual and reporting period. Articles 270, 316, 717 and 837 of the Tax Code of the Republic of Kazakhstan do not specify the deadline for submitting Form 270: they respectively regulate employer expenses, preparatory work for uranium mining, the special mobile application and the preservation of investment project conditions. The numbers of these articles cannot be used to substantiate the declaration filing deadline.
When monitoring the deadline, it is important to distinguish between:
- the calendar year for which the declaration was prepared;
- the filing deadline applicable to the relevant category of declarant;
- the actual submission date;
- the date and status of the report’s acceptance by the information system.
The fact that a report has been submitted must be distinguished from the result of its processing. After submission, the submission confirmation should be retained and the declaration’s acceptance status should be checked. If the report is rejected, the accountant must determine the reason specified by the system and correct the details or figures that caused the declaration not to be accepted.
Appendix 270.03 does not replace the declaration. Under the rules, it is submitted together with Form 270 if line 15C is marked. The offset or refund amounts must be reconciled with the PIT calculation, while information about arrears, future payments and the bank account must be reconciled with the taxpayer’s documents.
When submitting the declaration in 2026, the deadline used for another reporting year or another category of declarants cannot be applied automatically. The grounds for the obligation, the reporting period and the deadline must relate to the same case.
Questions and Answers
For what period is Form 270 submitted? — The declaration is prepared for the tax period, which for the form in question is the calendar year.
When must Form 270.03 be completed? — The appendix is completed if line 15C is marked in the declaration’s general information section. It is used to claim an offset or refund of the PIT excess and is submitted together with the declaration.
Where should the PIT excess amount to be offset be specified? — The total excess amount claimed for offset is reported in line 270.03.001. For an offset against arrears or future payments, the details required by the form are additionally completed.
Which line is used for a refund of the PIT excess to a bank account? — The refund claim is reported in line 270.03.002. It specifies the refund amount and the required bank details.
How is the exact deadline for submitting Form 270 determined? — The provision of the Tax Code of the Republic of Kazakhstan governing the submission of the declaration by the relevant category of individual for the specific reporting period must be applied. The fact that the form number matches the number of Article 270 of the Tax Code of the Republic of Kazakhstan does not determine this deadline.
Can Appendix 270.03 be submitted separately instead of the declaration? — No. Under the rules, the appendix is submitted together with Form 270 if line 15C is marked in the declaration.
Sources
Rules for Completing Appendix 270.03 “Claims for the Offset and Refund of the PIT Excess”