Amendments and additions to the Tax Code on thematic inspections in relation to taxpayers importing and exporting goods to the EAEU member States.

       

Dear taxpayers and carriers!

The Republic of Kazakhstan continues to improve tax legislation in order to increase the transparency of foreign economic activity and ensure effective tax administration within the framework of the Eurasian Economic Union (EAEU). In order to increase the transparency of tax administration, additions have been made to paragraph 2 of Article 161 of the Tax Code of the Republic of Kazakhstan, which introduce clear legal certainty into the process of conducting thematic audits. Now the process of conducting a thematic inspection (loading, unloading, storage) is fully controlled by the carrier itself. Why is this convenient for you? Transparency and safety: You organize the process yourself and fully control the safety of your cargo. Since the process is organized by the carrier itself, this allows you not to delay the thematic inspection and continue your commercial activities without unnecessary delays.

Assigning responsibility for reimbursement of related expenses to taxpayers and carriers not only systematizes the procedure, but also ensures maximum transparency, where businesses gain full control over the safety of their property during loading and unloading operations. This rule is aimed at reducing conflict situations and creating conditions for prompt and professional tax control based on a clear separation of powers. and mutual trust.

Дата публикации
15 мая 2026