On January 1, 2026, a new Tax Code entered into force in the Republic of Kazakhstan which amended the procedure for conducting tax audits The inspection order must be handed over to the taxpayer within three working days from the date of its discharge At the same time, when appealing against the order, the suspension of the inspection is not allowed This measure is aimed at eliminating the delay of control procedures and ensuring their timely completion All documents of the tax audit (the requirement to submit documents notification of the suspension or resumption of the tax audit notification of the audit results) with the exception of instructions, are served electronically through the taxpayer's office The deadline for conducting a tax audit specified in the order of the tax authority should not exceed thirty working days from the date of delivery of the order unless otherwise established by the Tax Code The deadlines for fulfilling the requirements for submitting documents have been reduced to 10 working days If a taxpayer (tax agent) submits a request for the need for an additional period for the fulfillment of the requirement to submit documents, the tax authority may extend the deadline for execution to thirty working days based on the volume of the requested documents For micro and small business entities, the number of such requirements is limited no more than twice during the verification period This provision is aimed at eliminating cases of delayed inspections by employees of the OGD and the taxpayers being audited The deadlines for conducting inspections have been revised the deadlines for their extension have been shortened (from 5 to 20 working days) with the exception of taxpayers who are monitored The total verification period for micro small and medium-sized businesses should not exceed 180 calendar days from the date of its commencement This restriction does not apply to large business entities as well as to cases of sending requests to foreign countries within the framework of international cooperation It provides for an extension of the limitation period until the completion of the audit and also prohibits the appointment of an audit 30 calendar days before its expiration In general, the adopted changes are aimed at improving the effectiveness of tax control and reducing the administrative burden on businesses