The Department of State Revenue for the Mangystau region informs that since January 1, 2026, new Rules for maintaining a taxpayer's personal account (tax agent) have been put into effect in the Republic of Kazakhstan, approved by Order No. 637 of the Minister of Finance of the Republic of Kazakhstan dated October 28, 2025. The document defines the accounting procedure for taxes, payments to the budget, social payments, penalties and fines, as well as the procedures for offsets, refunds and other operations. It replaces the previous rules and is aimed at digitalization and increasing the transparency of tax administration.

Main objectives and scope of application

A personal account is a document for accounting for calculated, accrued (reduced), paid (credited, refunded) amounts of taxes, payments to the budget, social payments, penalties and fines. Accounting is conducted in tenge (and tiyns), and in the stipulated cases — in kind.

Key innovations:

- Accounting is being transferred to the Integrated Tax Administration System (ISNA) instead of the former Centralized Unified Personal Accounts Information System (IS TSULS).

- Automatic posting of data from tax reports to a personal account.

- Detailed procedures for opening, maintaining, transferring and closing accounts.

- The processes of offsets and refunds of overpaid amounts have been simplified and accelerated.

Procedure for opening and maintaining a personal account

- Personal accounts are opened by the State revenue authority (OGD) for each taxpayer (tax agent) according to the appropriate budget classification codes.

- The basis is the identification number (IIN/BIN) and registration data.

- Records are made in chronological order, indicating the date, the contents of the operation and supporting documents.

What is accounted for in the personal account:

- Calculated, accrued and paid amounts.

- Offsets and refunds.

- Balance of payments (arrears with a "–" sign, overpayment with a "+" sign).

- Penalties and fines.

- Special operations (for example, on imports, minimum prices, etc.).

Offsets and refunds

The new rules provide for a public service for conducting offsets and refunds. The refund period for erroneously or overpaid amounts has been reduced from 10 to 5 business days. Overpaid amounts are not deductible/refundable after the expiration of the limitation period and are written off.

Accrual of penalties and fines

- Penalties are charged for late fulfillment of obligations (taking into account formulas for participants in horizontal monitoring and other payers).

- There are cases of suspension of the accrual of penalties (for example, when appealing the results of tax audits).

- Fines are reflected on the basis of resolutions and registers.

Transfer and closing of accounts

The transfer of a personal account between the state revenue authorities takes place during a change of location/ residence, reorganization, and in other cases — within 10 working days. Closure is carried out in situations prescribed by law (liquidation, bankruptcy, etc.).

What does this mean for taxpayers?

The new rules increase transparency and efficiency of interaction with tax authorities. Taxpayers can receive statements, information about arrears or overpayments, and perform reconciliation through available services. It is recommended to check the status of the personal account in the taxpayer's personal account on egov in a timely manner.kz or in the OGD appendices in order to avoid penalties and resolve issues related to offsets/refunds in a timely manner.

Rustem Bisenbaevich Shomakov, Head of the State Revenue Department for the Tupkaragan district

(Unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1242307?lang=ru