The state revenue authorities continue to work to identify tax evasion schemes, including using the reorganization of companies to obtain unjustified tax benefits, including VAT.

Starting from January 1, 2026, taxpayers will be reorganized only after tax administration: desk control – with a simplified procedure for fulfilling obligations, or tax audit – in other cases. The simplified procedure is applied subject to a number of conditions: no VAT registration within the limitation period, low turnover, no debt and other risk factors.

The new rules are fixed by the Rules for fulfilling the tax obligation during reorganization. In addition, excess VAT over 300 MCI can be transferred to the legal successor only after confirmation of the authenticity of the amounts based on the results of a comprehensive tax audit.

The DSR calls for compliance with the requirements of tax legislation.

Source : https://www.gov.kz/memleket/entities/kgd-zko/press/news/details/1246708?lang=ru