On January 1, 2026, a new Tax Code came into force in Kazakhstan, which significantly updated the approach to regulating relations between the state and taxpayers. The reform is aimed at simplifying tax administration, modernizing the service function of tax authorities and increasing business transparency.
At the same time, taxpayers' rights have been expanded, and their responsibilities have been structured and specified.
Service model: help instead of punishment
The service model of administration has become one of the key principles of the new tax legislation. Now the tax authorities not only monitor the fulfillment of obligations, but also assist taxpayers in their proper fulfillment.
This is reflected in the consolidation of the taxpayer's right to receive clarifications on taxation issues, access to electronic services, as well as to apply tax benefits and deductions without unnecessary administrative barriers. Thus, the government has implemented an approach to a partnership model of interaction with businesses and citizens.
Basic rights of taxpayers
The new Tax Code preserves the basic guarantees of taxpayers' rights and at the same time expands their content. Key rights include:
- receiving clarifications from tax authorities on the application of tax legislation;
- application of tax benefits, deductions and special tax regimes;
- the choice of the taxation regime within the limits established by law;
compliance with tax secrecy regarding information on income and obligations;
- appeal against actions (inaction) of tax authorities in an administrative and judicial manner;
- offset and refund of overpaid taxes;
- obtaining a deferral or installment payment of a tax obligation.
Of particular importance in 2026 is the right to apply personal tax deductions, which allow individuals to reduce taxable income for socially significant expenses and mandatory payments.
Taxpayers' responsibilities: increased responsibility and digitalization
Simultaneously with the expansion of rights, the new Tax Code has more clearly defined the duties of taxpayers. The basic duty remains the fulfillment of a tax obligation, including the calculation, declaration and payment of taxes and payments to the budget.
The main responsibilities include:
- tax registration in case of tax obligations;
- maintaining tax and accounting records;
- submission of tax reports on time;
- registration of electronic invoices for taxable transactions;
- storage of accounting and primary documents;
- notification of tax authorities about changes in registration data;
- admission of officials to tax control;
- repayment of tax arrears.
In 2026, the digital component of responsibilities has significantly increased. Most of the administrative procedures have been converted to electronic format, which increases the transparency of business activities and automates tax control.
New business transparency requirements
One of the new developments in the legislation was the introduction of elements of public tax transparency. In particular, certain categories of entrepreneurs are required to post information about their tax status ("taxpayer's passport") at their place of business or in electronic resources.
The purpose of this measure is to inform consumers and counterparties about the integrity of the business entity and its tax regime.
Strengthening debt collection mechanisms
The new Tax Code also specified measures of influence in the presence of tax arrears. The law established a step-by-step recovery mechanism: from notifying the taxpayer to restrictive measures against bank accounts and property.
This approach is aimed at stimulating voluntary fulfillment of obligations and reducing the accumulation of tax debts.
Reduction of tax regimes and the duty of choice
The system of special tax regimes has been optimized in Kazakhstan since 2026. Their number has been reduced, and the application criteria have been clarified. The taxpayer is obliged to choose the appropriate regime independently and notify the tax authority within the prescribed time.
Incorrect choice of the regime or non-compliance with the conditions of its application may lead to recalculation of taxes and tax control measures.
Balance of rights and responsibilities
Considering the above, the new Tax Code of 2026 forms a more balanced model of tax legal relations. On the one hand, the government is expanding the rights of taxpayers, strengthening service support and introducing tax incentives. On the other hand, it increases the requirements for transparency, accounting discipline and timely fulfillment of obligations.
In the context of the digitalization of the economy and the modernization of tax administration, knowledge and respect for the rights and obligations of taxpayers is becoming a key factor in the tax security of both businesses and citizens.