Changes have been made to the rules for sending or handing over a preliminary act of on-site and desk customs inspection and consideration of written objections

Changes have been made to the rules for sending or handing over a preliminary act of on-site and desk customs inspection and consideration of written objections

        The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan has amended some orders of the Minister of Finance of the Republic of Kazakhstan in accordance with paragraph 9-1 of Article 417 and paragraph 20 of Article 418 of the Code of the Republic of Kazakhstan «On Customs Regulation in the Republic of Kazakhstan». The document is aimed at implementing the provisions of the customs Code and clarifies the procedure for interaction between state revenue authorities and the persons being checked during tax audits.

     The rules, which come into force on January 1, 2026, make customs audit procedures more transparent and convenient for businesses. They define the conditions for issuing preliminary customs audit reports, the procedure for submission written objections, and their consideration.

     Key changes to customs audits:

  • The deadlines for submitting a written objection and its consideration by the person being checked have been regulated (the deadlines for submitting an objection and its consideration will begin on the day following receipt of the preliminary inspection report and receipt of the objection, respectively). Previously, the time limits were calculated from the date of receipt of the preliminary inspection report and receipt of the objection.
  • Notification of the person being checked upon resumption of the deadline for consideration of a written objection. Information about such renewal will be sent within 2 business days.
  • When making a decision, the person being reviewed may withdraw a previously submitted written objection.
  • Objections of persons being checked subject to large-taxpayer monitoring under paragraph 3 of Article 144 of the Tax Code and who have entered into investment contracts shall be reviewed by the Committee of the Ministry of Finance of the Republic of Kazakhstan.

     The ultimate goal of the changes is to make the audit procedure more understandable, flexible, and focused on open dialogue between the state and taxpayers.