Since the beginning of 2026, amendments to the Tax Code of the Republic of Kazakhstan have come into force, aimed at improving the efficiency of tax administration and ensuring transparency in the interaction between taxpayers and the state revenue authorities. One of the key control mechanisms remains desk audit (cameral control), which allows discrepancies between tax reporting data and the taxpayer’s actual activities to be identified.

A new format of discrepancy notification has been approved, enabling taxpayers to respond promptly to identified inconsistencies by eliminating discrepancies or providing explanations.

Article 137 of the Tax Code of the Republic of Kazakhstan (2026) establishes the legal grounds and procedures for conducting desk audits. Such audits are carried out after the submission of tax reports within the statute of limitations period and are aimed at comparing the taxpayer’s data with information available to the tax authorities.

After receiving the notification, the taxpayer has the right either to eliminate the violations or to provide justified explanations confirming the absence of a violation of the legislation. The deadline for compliance with the notification is 30 working days from the date of receipt. The document is sent to all taxpayers, except for participants in horizontal monitoring, and also applies to foreign companies operating through online platforms in Kazakhstan.

Compliance with the notification can be carried out in several ways:

• If the taxpayer agrees — submit an additional tax reporting form, pay the outstanding tax and penalties, reflect the data in mobile applications (for the self-employed), or take actions required to transition to the appropriate tax regime;

• If the taxpayer disagrees — provide written explanations with supporting documents;

• If partially agreeing — eliminate some discrepancies and provide explanations for the remaining ones.

Failure to comply with the notification within the установленный срок may result in administrative measures by the state revenue authorities, including suspension of debit transactions on bank accounts, suspension of the issuance of electronic invoices, and restriction of access to internet resources for foreign companies operating through online platforms.

The introduction of the new notification form makes the desk audit process more transparent and allows taxpayers to respond more flexibly to identified discrepancies. A key condition for compliance with legislation remains the timely execution of the notification and accurate reporting using digital tools.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1177840?lang=kk