The new Tax Code (Code of the Republic of Kazakhstan dated July 18, 2025 No. 214VIII SAM) entered into force on January 1, 2026 As part of the tax reform, the changes that come into force on January 1, 2026 affected tax audits namely: Tax audits are conducted without dividing them into types The previous division of inspections into scheduled and unscheduled ones is being eliminated. The appointment of inspections will be carried out in accordance with new regulated procedures, without the publication of public lists that were previously posted on the website of the General Prosecutor’s Office of the Republic of Kazakhstan. This makes the process more targeted and systematic.The grounds for inspections have been consolidated and shortened; The deadlines for tax inspections have been reduced when an extension is granted:- by 10 working days — for legal entities that do not have structural divisions and for individual entrepreneurs. - for 20 working days — for legal entities with structural divisions; the statute of limitations is extended until the completion of the tax audit; the delivery of tax audit documents, with the exception of the notice, is carried out electronically via the web portal; the suspension of the tax audit during the period when the taxpayer is appealing the notice is excluded. The right to conduct comprehensive tax audits in relation to taxpayers whose tax burden ratio is at least 90 percent of the upper limit of the tax burden ratio for the relevant type of activity, taking into account the region where the activity is carried out, is limited. Exceptions are provided for in the following cases: - upon the taxpayer’s own request; - on grounds provided for in the Criminal Procedure Code of the Republic of Kazakhstan; - upon the requirements of the prosecutor’s offices; The requirement to provide documents during the audit of micro‑ and small businesses is limited to two times. The deadline for compliance with the requirement to provide documents has been reduced to 10 working days. Starting in 2026, comprehensive tax audits will not be conducted if a company’s tax burden (TBN) is 90% or more of the industry maximum in the region. Audits are possible only in three cases: at the taxpayer’s own request; on grounds provided for in the Criminal Procedure Law of the Republic of Kazakhstan; at the request of the prosecutor's office In order to implement Articles 153 and 158 of the Tax Code of the Republic of Kazakhstan, Order No. 659 of October 31, 2025 approved the Rules and grounds for making a decision by a tax authority to conduct a tax audit as well as the Rules for making a decision on conducting a time-lapse survey by a tax authority at the location indicated in the taxpayer's registration data and (or) at the location of the taxable object. and (or) an object related to taxation
The legislation of the Republic of Kazakhstan provides for a procedure for restoring solvency if a citizen is in financial difficulties and cannot repay his debts in a timely manner. What opportunity does this give the debtor? A citizen with a stable income can go to court and present a plan to repay debts in a period of up to 5 years. This will allow you to pay off debts in stages and not acquire the status of a bankrupt. What is a register of creditors? This is an official list in which all creditors who are owed by the debtor are entered. It indicates the amount of arrears and the grounds for its occurrence. Why is this important? Only creditors whose claims are included in the Register of creditors can participate in the procedure and hope that their claims will be satisfied in the manner prescribed by law. What should a creditor do? The creditor must declare his claim within the established time frame and provide documents confirming the existence of the debt. Restoration of solvency and bankruptcy procedures are aimed at maintaining the balance of rights and interests of debtors and creditors, as well as regulating debt by legal means.
🔰One of the mechanisms for getting rid of the debt burden is an out – of-court bankruptcy procedure, the term of which is 6 (six) months (Law of the Republic of Kazakhstan"on restoration of solvency and bankruptcy of citizens of the Republic of Kazakhstan"). 🔹On January 16, 2026 (effective from March 19, 2026), amendments were signed providing for a reduction in the specified period for certain categories of citizens. In particular, from March 19, 2026, the total debt amounted to 1,600 MCI (6 million MCI). In respect of citizens whose obligations do not exceed 920 thousand tenge) and whose term of non-fulfillment exceeds 5 (five) years, an out-of-court bankruptcy procedure is carried out within 1 (one) month. 🔹These changes are another step towards optimizing the procedure for out-of-court bankruptcy and reflect the openness and flexibility of the state apparatus in responding to the needs of society.
The Department of State Revenue for the Kyzylorda Region informs that the Tax Code of the Republic of Kazakhstan provides for the possibility of changing the deadlines for fulfilling tax obligations by granting a deferral or installment plan for the payment of taxes, fees, and penalties. These tools help taxpayers facing temporary financial difficulties, provided there are grounds to believe that the ability to pay will arise within the granted period.
What is the difference?
Deferral is the postponement of the payment deadline by setting a later date for the one-time repayment of the entire amount of the debt.
- Term: no more than 6 months (up to 12 months for participants of horizontal monitoring).
- Payment procedure: no payments are made during the term; the entire amount is paid in one payment at the end of the term.
Installment is the change of the payment deadline by establishing a phased schedule (monthly or quarterly) for repayment in equal shares.
- Term: no more than 36 months (up to 12 months for participants of horizontal monitoring and in cases of provision without collateral and a bank guarantee).
- Payment procedure: payments begin immediately and are made regularly according to the approved schedule.
In what cases are they granted?
A deferral or installment may be granted if one of the grounds provided for by legislation is present, including:
- damage caused as a result of force majeure (emergency situations of a natural, man-made, social, and other nature);
- seasonal nature of production and/or sale of goods, works, or services;
- property status of an individual not registered as an individual entrepreneur that excludes the possibility of one-time payment;
- a court decision on the application of a debt restructuring procedure;
- classification of the main type of activity as belonging to sectors of the economy of strategic importance, and other grounds established by the Tax Code.
Changes in deadlines do not apply to taxes withheld at source, excises, VAT on goods imported from EAEU member states, payments to the National Fund, and amounts of fines.
Updated rules
From 17 October 2026, updated rules will enter into force (Order of the Minister of Finance of 30 September 2026 No. 664). Key innovations:
- applications are considered within 10 working days;
- a digital waiting list has been introduced: if errors or an incomplete package of documents are identified, the application is accepted while preserving the date of the initial submission, provided the deficiencies are remedied within the established period;
- the possibility of obtaining a deferral or installment without collateral and a bank guarantee is retained for debt up to 1,500 MCI, provided the established conditions are simultaneously met (absence of a current deferral/installment, no unfulfilled notifications, taxpayer registration period of at least two years, etc.).
The application is submitted to the territorial state revenue authority (including via the egov.kz portal or the State Corporation “Government for Citizens”). The service is provided free of charge.
The Department of State Revenue for the Kyzylorda Region recommends that taxpayers seek advice in a timely manner and use the mechanisms provided by law to fulfill their obligations without the accrual of additional penalty amounts, subject to compliance with the conditions for granting.
Dear taxpayers
TheState revenue body monitors the fulfillment of obligations of tax agents and individual entrepreneurs to calculate withhold and timely transfer pension contributions mandatory occupational pension contributions social contributions and (or) penalties in accordance with Article 258 of the Social Code of the Republic of Kazakhstan In addition the competence of the revenue authorities does not include the issues of identifying employees working in harmful working conditions compliance of specialties with the relevant list or exclusion from it as well as assessing the legality of actions for non-payment of contributions That is, the revenue authorities can take appropriate measures only if it is clarified and obliged to pay for work in harmful working conditions and compliance with the list In accordance with article 250 of the Social Code of the Republic of Kazakhstan and Article 192 of the Labor Code, the compliance of the positions of employees of the organization with the approved list the results of certification of production facilities are determined by the labor Inspectorate In this regard if there are any questions regarding the payment of mandatory occupational pension contributions citizens are advised to contact their employer first If the issue is unresolved, you can contact the labor inspectorate at your place of residence
Taxpayers have the right to withdraw amounts of taxes and payments to the budget by mistake or overpaid.
1. What is the overpaid amount? This is the amount of money paid to the budget in excess of the established tax liability. For example, 50,000 tenge was paid, although it was necessary to pay taxes in the amount of 30,000 tenge. The amount of overpayment is 20,000 tenge.
2. What is the amount paid by mistake? These are funds transferred due to errors made during payment. For example: The budget classification code (BIC) is specified incorrectly; State Revenue Authority incorrectly selected; The payment was made repeatedly; An error was made in the payment details.
3. how to return funds? To return funds, the taxpayer must submit a tax application for making offsetting and (or) refunds through the taxpayer's office (ISNA).
4. return period According to the standard procedure, the return period is 5 working days. In individual cases, exceptions may be provided.
5. What is important to know? In case of tax arrears, the overpaid amount may be directed to repay the relevant obligations in accordance with the procedure established by law. Regulatory framework: The tax code of the Republic of Kazakhstan, which entered into force on January 1, 2026. Order of the Minister of Finance of the Republic of Kazakhstan dated October 28, 2025 No. 637. # zakoniporyadok # Law Order
Department of state revenues of Kyzylorda region Department of state revenues of taxpayers and participants of foreign economic activity of the committee old portal of state revenues kgd.gov.kz it is reported that it will be turned off in the near future due to the transition to new platforms. The information department provides access to a single platform of internet resources of state bodies (EPIR go, gov.kz) is copied. Service department New portal.kgd.gov.kz available on the portal. Please use new addresses to get up-to-date information and services.
What is a tax auditA tax audit is an audit of compliance with the norms of the tax legislation of the Republic of Kazakhstan as well as other legislation of the Republic of Kazakhstan the control over the implementation of which is entrusted to the tax authorities carried out by the tax authority except for the fulfillment of the tax obligation to pay for emissions into the environment (except for the tax obligation to pay for emissions of pollutants from mobile sources
✍ The amount paid and (or) overpaid of taxes, payments to the budget (except for taxes not subject to offsetting and payments to the budget) and pen alties shall be offset by the tax authority in national currency: 🔸 without the taxpayer's tax application; жүргізеді on the basis of the taxpayer's tax application. Есепке offset of overpaid amounts of taxes, payments and penalties to the budget without a tax application of the taxpayer in the following sequence: төлеу payment of accrued, recorded amounts of taxes and payments to the budget, in which the overpaid amount was formed and the deadline for payment began; артық overpaid amount generated tax, by type of payment to the budget; өтеу repayment of debts on taxes, other types of payments to the budget; өтеу repayment of penalties for taxes, payments to the budget in the sequence provided for in subitem 2) of this item; өтеу in accordance with the sequence provided for in subitem 2) of this paragraph, the penalty for taxes and payments to the budget shall be reimbursed.
How to refund the state fee Case You have paid the state fee for the state registration license plates (GRNZ) but you have not received the numbers In this case, the amount paid can be refunded What needs to be done
Step 1 Get confirmation from the government agency where the state fee was paid (for example the Police Department) that the state service was not provided
Step 2 Submit a tax refund application through the "KNP" web application through the eGov portalkz on paper via PSC
Step 3 Attach the supporting document
Step 4 Specify the bank details for the refund
Step 5 Sign the EDS application and send it to the state revenue authority at the place of payment of the state duty Who issues the confirmation judicial bodies internal affairs bodies justice bodies foreign affairs bodies local executive bodies Important the refund is carried out by the state revenue authorities on the basis of a tax statement The service is not provided through the eOtinish platform