In 2025, The Republican Budget Lost 730 Billion Tenge In Tax Revenue: SAC’s Audit Results
A state performance audit of tax and customs administration efficiency for 2025 has concluded in Kazakhstan. The results of the audit were reviewed at a meeting of the Supreme Audit Chamber of the Republic of Kazakhstan.
State auditors found that the target plan for tax revenues to the national budget was not fully met during the reporting period. Non-performance amounted to 730 billion tenge, or 4.8%. One of the key reasons was an overestimation of tax forecasts by 1.3 trillion tenge.
An audit revealed that over the past four years, more than half of the contested additional tax assessments were awarded in favor of taxpayers. The reasons cited include violations of tax legislation and procedural errors in the drafting of inspection acts. In light of this, the Supreme Audit Chamber deems it necessary to strengthen oversight regarding the quality of tax inspections.
Regarding customs control, state auditors highlighted the improper granting of concessions on imported goods. Specifically, it was discovered that hybrid vehicles were being imported under preferential terms intended exclusively for electric vehicles; the resulting budget revenue shortfall from these identified cases alone amounted to 70 million tenge.
Furthermore, auditors from the Supreme Audit Chamber uncovered instances of illegal VAT payment by offsetting the import of goods by 34 participants in foreign economic activity. This resulted in a shortfall in import VAT revenue exceeding 670 million tenge.
The audit also noted inadequate oversight of the activities of authorized economic operators – companies entitled to simplified customs procedures. This resulted in some authorized economic operators continuing to enjoy their privileges despite grounds existing for the suspension of their operations.
At the same time, the audit revealed that the potential of footwear labeling to improve tax collection has not yet been fully realized.
The auditors also concluded that the State Revenue Committee needs to improve the record-keeping, monitoring, and quality control of the public services it provides. Overall, the Supreme Audit Chamber's audit revealed financial irregularities totaling 2.7 billion tenge.
33 procedural violations and 11 systemic shortcomings were identified.
The Supreme Audit Chamber issued directives and recommendations addressing all the recorded issues. Mandatory compliance orders were sent to all audited entities. This matter will remain under the supervision of the Supreme Audit Chamber.