On January 1, 2026, the new Tax Code of the Republic of Kazakhstan entered into force, providing for significant changes in the procedure for conducting tax audits. The reform is aimed at reducing the administrative burden on businesses, increasing transparency of control procedures and speeding up the settlement of tax disputes.

Key changes
1. Cancellation of the division into scheduled and unscheduled inspections
The previous classification of tax audits into planned and unplanned is eliminated. Inspections will be carried out according to new regulated procedures without the formation and publication of public lists previously posted on the website of the Prosecutor General's Office of the Republic of Kazakhstan.
This makes the process more targeted and systematic.

2. Limitation of the appointment of comprehensive tax audits
Comprehensive audits will be assigned taking into account the tax burden coefficient (CNI). If the taxpayer's VAT is at least 90% of the upper index of the industry average, a comprehensive audit will not be assigned for the relevant period.
Exceptions are provided in the following cases::
- appeals from the taxpayer himself;
- the existence of grounds provided for by the Criminal Procedure Code of the Republic of Kazakhstan;
- requirements of the prosecutor's office.

3. Suspension of the limitation period
The limitation period for the calculation of taxes and payments is suspended for the period of the tax audit – from the date of its commencement until the execution of the notification of the audit results.
At the same time, special rules have been established for periods for which less than 30 calendar days remained before the expiration of the limitation period on the date of the start of the audit.

4. Delivery of orders and appeal procedure
The order for the appointment of an audit must be handed over to the taxpayer within three working days from the date of his discharge.
Appealing an order during the inspection period does not suspend the inspection itself.

5. Limitation of the requirements for the provision of documents for micro and small businesses
- the requirement to provide documents within the framework of the inspection can be served no more than twice.;
- the deadline for fulfilling the claim has been reduced to 10 working days, with the possibility of extending it to 30 working days at the request of the taxpayer.

6. Moratorium on inspections of small businesses
Starting from January 1, 2026, a moratorium on tax audits of micro and small businesses will be introduced (subject to exceptions provided for by law).

In general, the changes introduced form a more transparent, digitalized and predictable tax control system focused on supporting honest business and reducing administrative barriers.

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1170538?lang=kk