Since the beginning of 2026, amendments to the Tax Code of the Republic of Kazakhstan have come into force aimed at improving the efficiency of tax administration and enhancing the transparency of interaction between taxpayers and state revenue authorities. One of the key tax control instruments remains desk tax control (cameral control), which makes it possible to identify discrepancies between tax reporting data and the taxpayer’s actual activities.

A new form of notification of discrepancies has been approved, enabling taxpayers to respond promptly to identified inconsistencies by either eliminating the discrepancies or providing explanations.

Article 137 of the Tax Code of the Republic of Kazakhstan (2026) establishes the legal grounds and procedure for conducting cameral control. Cameral control is carried out after the submission of tax returns, within the applicable limitation period, and is aimed at comparing the taxpayer’s data with information available to the tax authorities.

Thus, pursuant to Article 137, cameral control is conducted by comparing data contained in:

• Information available to the tax authorities, including tax forms; Information provided by other authorized state bodies concerning taxable items and/or items related to taxation;

• Information on the activities of the taxpayer (tax agent) obtained from various sources;

• Where discrepancies are identified as a result of cameral control, the taxpayer (tax agent), except for participants in horizontal monitoring, is served with a notification of discrepancies identified as a result of cameral control.

The main reasons for issuing CIT-related notifications include identified instances of overstatement of CIT deductions for purchased goods, established by comparing data from Tax Reporting Form 100.00 with information contained in received electronic invoices (ESFs), cash register data, imports from EAEU countries (Form 328.00), and data from cargo customs declarations (CCDs) relating to imports from third countries.

Another common reason is the understatement of income, identified based on information available to the tax authorities, including tax forms; information provided by other authorized state bodies concerning taxable items and/or items related to taxation; as well as information on the taxpayer’s activities obtained from various information sources and reflected by taxpayers in their corporate income tax returns.

Upon receiving a notification, the taxpayer may either eliminate the identified violations or provide substantiated explanations confirming that no violation of tax legislation has occurred. The deadline for complying with the notification is 30 business days from the date of service.

The notification is issued to all taxpayers, except for participants in horizontal monitoring, and also applies to foreign companies operating through online platforms in Kazakhstan.

The notification may be complied with in several ways:

Where the taxpayer agrees: submit an amended tax return, pay the tax arrears and penalties, reflect the relevant data in mobile applications (for self-employed individuals), or take the necessary steps to switch to the appropriate tax regime in accordance with Article 716 of the Tax Code of the Republic of Kazakhstan;

Where the taxpayer disagrees: submit written explanations supported by relevant documents;

Where the taxpayer partially agrees: eliminate the discrepancies with which it agrees and provide explanations regarding the remaining discrepancies.

Failure to comply with the notification within the prescribed period may result in administrative measures by the state revenue authorities, including the suspension of debit transactions on bank accounts, suspension of the issuance of electronic invoices, and restriction of foreign companies’ access to Internet resources where they conduct activities through online platforms.

The introduction of the new notification form makes the cameral control process more transparent and enables taxpayers to respond flexibly to identified discrepancies. The key requirement for compliance with tax legislation remains the timely execution of the notification and the accurate reflection of data using digital tools.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1286103?lang=ru