The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan has developed a new order in accordance with paragraph 2 of Article 169 of the Tax Code of the Republic of Kazakhstan dated July 18, 2025. The document is aimed at implementing the provisions of the Tax Code and clarifies the procedure for interaction between state revenue authorities and taxpayers during tax audits.

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

    Key changes to tax audits:

• A preliminary report will be issued for all audits that result in the assessment of taxes and other mandatory payments to the budget or social funds, as well as the reduction of losses. Previously, a preliminary report was only issued for assessments exceeding 20,000 MCI.
• Taxpayer objections will be reviewed by State Revenue Departments, regardless of which unit conducted the audit – the department or the State Revenue Subdivision. This enhances uniformity of approach and quality control over the review of appeals.
• Objections of taxpayers 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.
• The fixed deadline of «at least 5 working days» for issuing a preliminary report is being removed. The deadline is now determined by the state revenue body, based on the audit duration limits.

     As a reminder, according to the Tax Code, the audit duration cannot exceed 180 calendar days for certain categories of taxpayers.

• Written objections can be submitted either in person or electronically. This speeds up the process and makes it more convenient.
• The taxpayer may also submit a written agreement with the results of the preliminary report if they have no comments.

      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.

Source : https://www.gov.kz/memleket/entities/kgd-akmola/press/news/details/1122650?lang=kk