The measures are part of the government’s ongoing efforts to streamline tax reporting, enhance compliance, and provide clarity to both resident and non-resident taxpayers.
Kazakhstan’s Ministry of Finance has approved a comprehensive set of tax reporting forms and a new tax clearance certificate under Order No. 695, published officially on 17 November 2025, to take effect from 1 January 2026 in line with the updated Tax Code.
The reforms include forms for corporate and individual income tax, value added tax, excise taxes, royalties, mineral extraction tax, vehicle, land and property taxes, as well as specialised declarations for subsoil users, digital mining operators, and taxpayers under simplified or peasant/farmhouse regimes. Each form is accompanied by detailed explanations on its preparation.
In addition, Kazakhstan has introduced a revised application form for obtaining a tax clearance certificate, which confirms taxes paid on income derived from Kazakhstan by non-residents. The updated certificate form will also be effective from 1 January 2026.
The State Revenue Committee of the Ministry of Finance is tasked with registering the order with the Ministry of Justice, publishing it online, and submitting implementation information to the Ministry’s Department of Legal Service within ten working days of registration.
The measures are part of the government’s ongoing efforts to streamline tax reporting, enhance compliance, and provide clarity to both resident and non-resident taxpayers.
