As of January 1, 2026, major changes to tax administration have come into force. The main objectives are to digitalize tax control, reduce the administrative burden on compliant businesses, and strengthen measures against tax evasion.

The new Tax Code provides for a significant simplification of tax administration. The volume of tax reporting has been reduced by 30%, tax incentives have been optimized, and the procedures for collecting tax debts, as well as granting tax deferrals and installment plans, have been simplified.

Tax administration now also includes control over the issuance of Electronic Invoices (E-Invoices).

Control over the issuance of Electronic Invoices is carried out in the following forms:
1) Automated control of Electronic Invoice issuance;
2) Comparative control of Electronic Invoice issuance.

An automated Electronic Invoice control system has been introduced. It operates through the special information service "e-Tamga" by calculating the taxpayer's current VAT balance.

If an Electronic Invoice is not supported by legitimate VAT-related expenses (such as purchases from suppliers, imported goods, or services provided by non-residents), the system will allow the invoice to be issued only after the VAT balance has been replenished, that is, after the VAT has been paid.

The approaches to the risk management system have also been revised. The classification of taxpayers according to risk levels has been abolished.

The distinction between scheduled and unscheduled tax audits has been eliminated. Tax audits are now initiated based on the taxpayer's tax burden coefficient.

The methods of securing tax obligations have been expanded. In addition to penalties, suspension of bank account debit transactions, and restrictions on the disposal of property, new enforcement measures include:
suspension of the issuance of Electronic Invoices;
restriction of access to the online platform of a foreign company.

Desk (cameral) tax control is preventive in nature. If a taxpayer fails to comply with a notification by not providing the required explanation within the established deadline, the tax authorities may suspend debit transactions on the taxpayer's bank accounts and suspend the issuance of Electronic Invoices.

The State Revenue Authorities have established mobile service groups to provide public services, information, and advisory support to certain categories of taxpayers in fulfilling their tax obligations.

Requests for a visit by a Service Group can be submitted through the State Revenue Authorities Contact Center by calling 1414.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1251653?lang=ru