VAT Notifications: What Taxpayers Need to Know

       In March–April 2026, the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan sent taxpayers desk control notifications regarding value-added tax (VAT) returns (Form 300.00) titled “On understatement of sales amounts and overstatement of purchases of goods, works, and services for VAT purposes.”

      The notifications were triggered by identified discrepancies, including:

• understatement of VAT on goods, works, and services sold;
• overstatement of VAT claimed for credit.

     The notifications were generated automatically based on cross-checking data from electronic invoices, cash registers, and tax reporting.

     The deadline for compliance with the notification is 30 business days (approximately 45 calendar days).

     Depending on the situation, the taxpayer must:

• in case of agreement with the discrepancies, submit an amended tax return;
• in case of disagreement, provide a written explanation substantiating the absence of violations.

      Please note that submitting an explanation or correcting the tax return serves as a basis for closing the desk audit.

      If the notification is not complied with within the set deadline, enforcement measures to secure the fulfillment of tax obligations will be applied. In addition, the tax authority may initiate a tax audit either to verify the submitted explanations or in the absence of any response to the notification.

      The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan urges taxpayers to carefully review the received notifications and take the necessary actions in a timely manner.