The updated Tax Code of the Republic of Kazakhstan comes into force on January 1, 2026, and here's the main thing you need to know. Since 2026, the rights and obligations of taxpayers in Kazakhstan have been changing

The updated Tax Code of the Republic of Kazakhstan comes into force on January 1, 2026, and here's the main thing you need to know. Since 2026, the rights and obligations of taxpayers in Kazakhstan have been changing

04.09.2025 09:40:37 4006

New taxpayer rights: The right to receive clarification on their obligations based on the submitted documents is provided.

Horizontal monitoring participants will have the opportunity to receive preliminary clarifications on planned transactions.

It provides for the right to apply for an extension of the deadline for paying taxes in accordance with the established procedure.

Biometric identification has been introduced in certain cases.

It is necessary to keep the restricted property in an unchanged state (except for natural wear and tear).

For public catering and retail facilities: A duty has been introduced to place a taxpayer's passport (an information card with business data) next to the cash register and in a visible place. This passport will be posted on the website of the State Revenue Committee.

What was excluded from the rights:

Receiving paper forms and tax reporting software is free of charge.

The right to appeal against the results of horizontal monitoring.

Receive information about the trustworthiness and integrity of the counterparty from the information system.

The ability to inform the tax service of your phone numbers and e-mail for notifications.

Tax agents represented by the operator of the Internet platform no longer withhold taxes for sole proprietors who apply a special tax regime using a special mobile application.

The purpose of the changes is to increase transparency, reduce the shadow economy, protect personal data, and simplify interaction with government revenue agencies.

Department of Explanatory Work and Contact Center State Duma of the Pavlodar region

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1061650?lang=kk