MONITORING COMPLIANCE WITH TAX REGISTRATION REQUIREMENTS
Starting from 2026, tax authorities will monitor taxpayers’ compliance with tax registration requirements.
📍 What is monitoring?
Monitoring compliance with tax registration requirements involves collecting and analyzing information available to the tax authority about the taxpayer’s activities, as well as information provided by authorized government bodies and banking organizations.
🎯 The purpose of monitoring is to ensure compliance with the Tax Code requirements concerning tax registration.
🔹 WHAT TO DO IF YOU RECEIVE A NOTIFICATION?
If, as a result of reviewing and analyzing the information, a violation of tax registration requirements is identified, the taxpayer will receive a notification to register with the tax authority.
The taxpayer:
✅ If they agree with the notification – must comply with the tax registration requirement specified in the notification.
✅ If they disagree – has the right to submit an explanation stating the reasons for their disagreement.
The explanation must include:
▪️ identification details of the taxpayer and the tax authority that issued the notification;
▪️ the number and date of the notification;
▪️ the grounds for disagreement with the notification.
If necessary, copies of documents confirming the taxpayer’s position may be attached.
⚠️ IMPORTANT!
If the explanation does not state the grounds for disagreement, or if the arguments provided are not supported by documents, the notification may be deemed not complied with.
In this case, the tax authority will make an appropriate decision.
❗ If the notification is not complied with within the prescribed period, control and enforcement measures provided for by law may be applied.
📖 Legal basis: Articles 106–107 of the Tax Code of the Republic of Kazakhstan.
Check notifications received from tax authorities in a timely manner and fulfill your tax obligations within the established deadlines.