In general, the limitation periods have been preserved and amount to 3 and 5 years, however, important changes are envisaged in the new Tax Code of the Republic of Kazakhstan, which comes into force on January 1, 2026. , What 's new: • The limitation period is extended by 1 calendar year if the taxpayer (tax agent) submits additional tax reports or notification reports for the period for which the limitation period expires in less than a year. • The term may be suspended: 1. At the time of the tax audit, until the notification of its results is executed.; 2. For the period of consideration of the complaint - until the entry into force of the decision of a higher authority or court. It is also clarified that if the tax audit is completed after the expiration of the limitation period for a period where less than 30 days remained before it began, the suspension of the period does not apply to this period.

Source : https://www.gov.kz/memleket/entities/kgd-kyzylorda/press/news/details/1114778?lang=kk