Starting from January 1, 2026, a new Tax Code will come into force in the Republic of Kazakhstan, significantly updating the procedure for conducting desk (cameral) tax audits. The key provisions are set out in Articles 136 and 137 of the Tax Code of the Republic of Kazakhstan.
Desk audits will be carried out based on the analysis of tax returns and data available to government authorities, with information compared across various sources. As a result of the audit, the tax authority will issue a single notification of discrepancies, which replaces the previously existing forms of notifications and notices.
The new form was approved by Order of the Minister of Finance of the Republic of Kazakhstan No. 633 dated October 28, 2025, and will be applied from January 1, 2026. Notifications are not sent to taxpayers subject to horizontal monitoring.
The deadline for complying with the notification is 30 working days.
Compliance includes:
— elimination of identified violations and submission of corrected tax returns;
— payment of previously refunded VAT and penalties;
— fulfillment of requirements applicable to the self-employed regime;
— completion of actions предусмотренных for transition to the relevant tax regime.
If the taxpayer disagrees with the findings, they are entitled to submit explanations regarding the reasons for the discrepancies.
Failure to comply with the notification within the установленный timeframe will result in the suspension of debit operations on bank accounts, blocking of the issuance of electronic invoices, and restriction of access to internet resources of foreign companies in accordance with Articles 86, 88, and 89 of the Tax Code of the Republic of Kazakhstan.
The taxpayer has the right to appeal the notification in court. During the court proceedings, the deadline for compliance with the notification is suspended, provided that a copy of the court ruling on acceptance of the claim for consideration is submitted.
The introduction of Articles 136–137 strengthens the role of information systems, expands tax control instruments, and increases requirements for the quality of tax reporting. Companies are advised to pay increased attention to the accuracy of their data in order to minimize the risk of receiving notifications and subsequent restrictions.