The new Tax Code of the Republic of Kazakhstan, dated July 18, 2025 (hereinafter, the Tax Code), entered into force on January 1, 2026. It includes a new section regarding comparative control by tax authorities.
According to Article 141 of the Tax Code, comparative control is an activity carried out by the tax authority by comparing electronic invoices issued by the taxpayer with data from:
1) electronic invoices issued by its suppliers;
2) tax reporting;
3) information from other authorized government agencies on the taxpayer's activities, including on taxable items and/or tax-related items;
4) information from second-tier banks on bank accounts.
Comparative control is conducted by the tax authority to establish the actual completion of transactions involving the sale of goods, the provision of work, and the provision of services.
Comparative control is carried out using electronic invoices issued within the statute of limitations.
In accordance with Article 142 of the Tax Code, based on the results of comparative control, if transactions involving the sale of goods, the performance of work, or the provision of services are identified for which the tax authority has doubts as to their actual completion, the taxpayer who completed the transaction is provided a notice confirming the actual completion of the transaction (hereinafter, for the purposes of this article, the notice).
The notice is executed by the taxpayer in the event of:
1) agreement that the transaction did not occur using the electronic invoices specified in the notice by revoking such electronic invoices and providing an explanation of their revocation;
2) disagreement with the lack of actual turnover based on electronic invoices specified in the notification by submitting an explanation with a justification confirming the actual turnover, with mandatory attachment of copies of documents on the transactions (deals) and/or on the origin of the goods, as well as any other documents confirming the actual performance of work or provision of services (hereinafter, for the purposes of this article, the explanation).
In this case, the explanation is provided in any form and must contain the following information:
1) identification information of the taxpayer and the tax authority submitting the notification;
2) notification number and date;
3) a justification for disagreement in accordance with subparagraph
2)of paragraph 2 of Article 142 of the Tax Code. The taxpayer has the right to attach copies of documents supporting their arguments to the explanation.
Please note that the tax authority may not request documents unrelated to the violations specified in the notice.
If the provided explanation does not confirm the origin of the goods, the actual performance of work, or the provision of services under the electronic invoices specified in the notice, the notice is deemed unfulfilled. In this regard, the tax authority will issue a decision declaring the notice unfulfilled within ten business days of receipt of the explanation.
The decision declaring the notice unfulfilled (hereinafter, the decision) is submitted to the taxpayer within two business days of its issuance.
The tax authority will suspend the issuance of electronic invoices within one business day of the decision.
If the taxpayer fails to comply with the notice, the tax authority, within one business day following the expiration of the notice deadline, issues an order to suspend debit transactions on the taxpayer's bank accounts, in accordance with subparagraph 4 of paragraph 2 of Article 86 of the Tax Code.
In accordance with paragraph 1 of Article 88 of the Tax Code, the issuance of electronic invoices is suspended.
Information on taxpayers whose electronic invoice issuance has been suspended is posted on the website of the authorized body (the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan) within one business day following the date of the decision to suspend electronic invoices.
Please note that this information is publicly available and is posted on the State Revenue Services Portal in the Services section - Search for Unreliable Taxpayers tab - List of Unreliable Taxpayers.