Effective January 1, 2026, changes in the procedure for conducting cameral control entered into force across the Republic of Kazakhstan. The primary objective of the updates is to enhance the efficiency of tax administration, ensure the timely identification of tax risks, and provide taxpayers with the opportunity to independently rectify detected non-compliance without tax audits.

In 2026, particular emphasis is being placed on monitoring the accuracy of Value Added Tax (VAT) calculations. Since the beginning of 2026, the State Revenue Offices of EKR have issued 822 of notifications of cameral control to taxpayers regarding form 300.00 declarations, addressing the understatement of taxable turnover and the overstatement of deductible purchases of goods, works, and services for VAT purposes. The issuance of these notifications was triggered by discrepancies identified between tax reporting, electronic invoices, and other information databases.

According to tax legislation, the taxpayer is obliged to execute the notification within 30 working days from the day following the date of its receipt. The notification can be executed either by submitting additional tax declarations to rectify the identified non-compliance or by submitting reasoned, documented explanations confirming the absence of violations. The most common reasons for sending VAT notifications are:

• Understatement of VAT on goods, works, and services sold, identified by comparing electronic invoices issued to buyers, as well as sales registers № 300.07 and (or) and transaction data transmitted via Online Cash Registers (Online-CRM).;

• During cameral control, an overstatement of the VAT amounts attributed to the offset was established;

• Overstatement of the offset for goods purchased through import with VAT at customs clearance (based on Declarations for goods);

• An arithmetic error when filling out the VAT declaration, resulting in an understatement of the amount of VAT payable to the budget, or an overstatement of the amount of VAT excess credited over the amount of the accrued tax.

If the taxpayer agrees with the results of the cameral control it is recommended to promptly submit an additional tax declaration and, where applicable, remit the additional tax and fee amounts. Submitting explanations or filing corrective tax reports serves as the basis for concluding the cameral control procedure.

Failure to execute the within the prescribed timeframe may lead to the enforcement of administrative measures to compel compliance with tax obligations, as well as the initiation of a comprehensive tax audit under circumstances established by tax legislation.

The practice of 2026 shows that timely execution of notifications makes it possible for taxpayers to minimize tax risks, avoid tax audits and ensure the reliability of submitted tax reports. Cameral control remains one of the most effective tools for preventing tax violations and ensuring full budget revenues for state revenue agencies.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1270428?lang=ru