A new Tax Code entered into force in the Republic of Kazakhstan on January 1, 2026, introducing amendments to the procedures for holding tax audits.

The audit order must be delivered to the taxpayer within three working days of its issuance. Notably, the suspension of an audit is not permitted while an appeal against the audit is being processed. This measure is specifically designed to prevent delays in oversight procedures and ensure their timely completion.

With the exception of preliminary documents, all tax audit correspondence (including requests for documentation, notifications of the resumption or restoration of an audit, and the audit results) is now served electronically via the taxpayer’s office.

The duration of a tax audit as specified in the authority’s order must not exceed thirty working days from the date of delivery, unless otherwise stipulated by the Tax Code.

The terms for complying with document submission requirements have been reduced to 10 working days. If a taxpayer (or tax agent) submits a formal request for an extension, the tax authority may extend the deadline to a total of thirty working days, depending on the volume of documents requested.

For micro and small businesses, the issuance of such requirements is strictly limited to no more than twice throughout the entire audit period. This provision is designed to prevent unnecessary delays by both the SRO employees and the taxpayers under audit.

The audit timelines have been revised: extension periods have been shortened (now ranging from 5 to 20 working days), with an exception made for taxpayers subject to continuous monitoring. For micro, small, and medium-sized businesses, the total duration of an audit must not exceed 180 calendar days from its commencement. This time limit does not apply to large business entities or cases involving international inquiries conducted through cross-border cooperation.

There is also the extension of the statute of limitations until the audit is finalized, as well as, the authorities are prohibited from initiating an audit if there are fewer than 30 calendar days remaining before the statute of limitations expires.

In general, these amendments are designed to enhance the effectiveness of tax control while reducing the administrative burden on businesses.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1203985?lang=kk