Desk control since 2026
Since January 1, 2026, a new Tax Code has been put into effect in the Republic of Kazakhstan, providing for significant changes in the procedure for conducting desk control.
In accordance with the new standards, desk control will be carried out based on the analysis of tax reports, as well as data from government agencies with a comparison of information from various sources. This approach will automatically identify discrepancies and improve the efficiency of tax administration.
One of the key innovations is the introduction of a single discrepancy notification, which replaces the previously used notification and notification forms. The new form was approved by the Order of the Minister of Finance of the Republic of Kazakhstan dated October 28, 2025 No. 633 and is applied from January 1, 2026.
At the same time, notifications are not sent to taxpayers participating in horizontal monitoring.
The deadline for notification execution is 30 business days. During this period, the taxpayer must eliminate the identified violations, submit correct tax reports, if necessary, refund the previously reimbursed value-added tax with penalties, as well as comply with the requirements related to the application of the relevant tax regime.
In case of disagreement with these discrepancies, the taxpayer has the right to provide explanations.
Failure to comply with the notification within the prescribed period entails the application of restrictive measures, including the suspension of spending operations on bank accounts, the blocking of electronic invoice statements, as well as the restriction of access to the Internet resources of foreign companies.
The taxpayer has the right to appeal the notification in court. In this case, the deadline for the execution of the notification is suspended for the period of the trial, subject to the submission of supporting documents on the acceptance of the complaint for production.
The introduction of updated desk control mechanisms is aimed at increasing the transparency of tax administration, strengthening the role of digital solutions and increasing the requirements for the quality of tax reporting.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1206051?lang=kk