Tax control is the state control carried out by tax authorities over the implementation of the norms of the tax legislation of the Republic of Kazakhstan and other legislation of the Republic of Kazakhstan, the control over compliance with which is entrusted to the tax authorities.

Tax control is carried out by conducting a tax audit exclusively by tax authorities.

A tax audit is carried out in the form of a comprehensive, thematic, counter-tax audit, and a time-based survey.

A tax audit is appointed in the following cases::

1) filing by a taxpayer (tax agent) of an application, the requirements provided for by this Tax Code;

2) the existence of grounds provided for by the Criminal Procedure Code of the Republic of Kazakhstan;

3) the decision of the tax authority to conduct a tax audit.

The tax audit is conducted on the basis of a prescription.

In 2025, the Audit Department of the State Revenue Department for the Mangystau region conducted 181 tax audits, including 56 comprehensive, 49 thematic, 76 counter audits and 42 tax survey reports.

According to the results of the inspections, an additional 1.8 billion tenge of taxes and penalties were accrued to the budget. 75 subjects were brought to administrative responsibility, the amount of fines amounted to 190 million tenge.

Key audit changes from 2026

According to the new Tax Code, the following innovations have been introduced:

- the division of inspections into scheduled and unscheduled is canceled;

- the limitation period is extended until the completion of the tax audit;

- the suspension of the inspection during the appeal period is excluded.;

- the order must be handed over to the taxpayer within three working days.;

- for SMEs, the number of requirements for the provision of documents is limited to no more than two times, and the deadline for execution is reduced from 30 to 10 working days;

- interaction with taxpayers will mainly take place in an online format.

Exemption from inspections under high tax burden

Tax audits will not be assigned if the taxpayer's tax burden ratio is at least 90% of the upper limit for the relevant type of activity and region.

The adopted changes are aimed at reducing the administrative burden, increasing transparency and forming partnerships between business and the state.

(Unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1184061?lang=kk