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On 4 May 2026, the State Revenue Committee of the Ministry of Finance of the RK (the “SRC”) officially announced the extension of the deadline for submission of transaction monitoring reports for 2025 until 15 November 2026.
By the Order of the Minister of Finance of the RK dated 17 December 2025 No. 782, amendments were introduced to the Rules for transaction monitoring (approved by the Order dated 16 March 2015 No. 176). In accordance with these amendments, starting from 1 January 2026, taxpayers are required to apply updated transaction monitoring reporting forms depending on the type of transaction, as well as to comply with new requirements for completion of such forms. Submission of transaction monitoring reports is performed exclusively in electronic format.
Currently, the SRC is implementing functionality for accepting transaction monitoring reports via IS ISNA system (the SRC’s tax administration information system). For this reason, the reporting deadline has been extended from 15 May 2026 to 15 November 2026. No penalties will be applied for late submission of the reports caused by the technical unavailability of the IS ISNA system.
Information on the launch of the relevant functionality in IS ISNA will be additionally announced on the official internet resources and social media channels of the SRC.
Link to source: On the procedure for submission of transaction monitoring reporting