The Tax Code
Since 2026, Kazakhstan has introduced amendments to the Tax Code aimed at forming a modern model of tax administration.
The main goal of the reform is to increase the transparency of the economy, reduce shadow turnover and reduce the administrative burden on bona fide businesses.
This was announced by Deputy Chairman of the State Revenue Committee of the Republic of Kazakhstan Seilzhan Akhmetov at a press conference at the Central Communications Service under the President of the Republic of Kazakhstan.
Tax reporting
Since 2026, the concept of non-submission of tax reports has been eliminated. Failure to submit a declaration is equivalent to a zero declaration, and desk control is carried out automatically after the deadline for submitting reports and applies to all taxpayers.
This was announced by Deputy Chairman of the State Revenue Committee of the Republic of Kazakhstan Seilzhan Akhmetov at a press conference at the Central Communications Service under the President of the Republic of Kazakhstan.
Tax audits
As part of the improvement of tax administration, approaches to conducting tax audits have been revised.
A single tax audit format has been introduced, while the number of grounds has been reduced from 12 to 4, which made it possible to simplify and systematize control procedures.
The timing of inspections has been shortened. The extension period has been reduced from 60 and 180 business days to 10 and 20 business days, respectively.
VAT refund and debt collection
As part of the improved administration, the VAT refund procedure has been revised.
The simplified VAT refund procedure has been expanded - now it can be applied by all exporters with a zero turnover rate of at least 50%.
Refunds are carried out within 15 business days without verification based on an automated risk assessment, and the total VAT refund period has been reduced from 75 to 55 business days in accordance with the generally established procedure, which helps accelerate the turnover of funds of export-oriented companies.
At the same time, a differentiated approach to debt collection was introduced.
The threshold value has been increased:
- for tax arrears from 6 tenge to 20 MCI (86,500 tenge)
- social contributions from 1 tenge to 6 MCI (25,950 tenge)
The procedure for deferral and installments, including without collateral, with tax arrears of up to 1,500 MCI for up to one year, has also been simplified. This was announced by Deputy Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan Seilzhan Akhmetov.
Electronic invoice system
Since 2018, the ESF has completely replaced paper-based tax documents, ensuring that invoices, invoices, acts and contracts are processed in electronic format.
Further development of the ESF has great potential:
- An electronic catalog of goods is being introduced, which will allow to establish control over the movement of goods within Kazakhstan, determine the exact chain of movement of specific goods, and establish statistical accounting.
- The list of goods for which accompanying invoices for goods using a Virtual warehouse are being expanded. The practice of using SNT on the EAEU border has already shown high effectiveness in combating fake imports.
Smart Data Finance System
The Smart Data Finance system has been implemented, which accumulates data from 78 sources and generates a digital profile of taxpayers.
The creation of a Big Data infrastructure and the transition to a new information system architecture create the basis for the further development of digital services, including the introduction of artificial intelligence tools in the interests of taxpayers.
In general, digitalization has provided:
- high availability of systems.
- simultaneous operation of up to 250 thousand users.
- processing operations within a few seconds.
Key digital tools
A number of tools have been introduced as part of digitalization:
online cash registers
analytical tool - pyramid by suppliers
biometric identification
restriction of the statement of the ESF
control of the ESF through e-Tamga
labeling and traceability of goods
development of platform employment.
ESF control via e-Tamga
Since 2026, there has been automated control of the ESF through the e-Tamga service, based on the VAT balance, which also prevents fictitious transactions.
The system calculates the tax balance in real time and prevents invoices from being issued without confirmed expenses, purchases or imports.
At the same time, the mechanism is implemented in stages, taking into account the position of the business community, and connection to the service is carried out on a voluntary basis.
Labeling and traceability of goods
A separate area is the development of a product labeling and traceability system aimed at reducing the shadow economy and increasing the transparency of trade.
The CGD is the industry body responsible for labeling excisable products. Mandatory labeling of tobacco products has been in effect since 2020, labeling of alcoholic and brewing products is being introduced in stages, starting in February 2026.
The labeling system allows you to track the movement of goods from production or import to final sale, which significantly increases market transparency.
Development of platform employment
In order to develop platform employment and legalize the income of citizens working through online platforms, amendments have been made to the legislation.
Starting from January 1, 2026, the new Tax Code introduced a special tax regime for the self-employed, including those working through online platforms.
To date, integration has been carried out with 33 platforms.The number of people employed through the platforms is 369.1 thousand people, for whom 1.1 billion tenge of social payments have been transferred.
Of these: 313.3 thousand people - within the framework of the platforms, 53.2 thousand people - independently.
Currently, in order to switch to the self-employed tax system, sole proprietors must be de-registered as sole proprietors, and the use of such a tax code is recognized from the date of the first receipt generated in the special E-Salyq Business mobile application.
A number of conditions are provided for the application of this mode: He is not an individual entrepreneur, does not employ employees, carries out activities according to the approved list (PP RK dated 11/21/2025 № 994, 40 types), income not more than 300 MCI. Citizens are exempt from VAT, from payment of personal income tax and reporting.
Self-employed persons pay only social security payments in the amount of 4% of income (1% of each social security payment - OPV, OPVR, SO and OSHI).
For convenience, the E-Salyq Business application is used, which provides automatic income accounting and payment calculation.
Google tax e-commerce Administration
As part of the administration of VAT on electronic commerce, registration of foreign Internet companies providing digital services in Kazakhstan has been ensured.
To date, 123 foreign taxpayers have been registered, including the largest international digital platforms and marketplaces such as: (Apple, Amazon, Alibaba (1688, lazada, tmall, Taobao), Aliexpress, Adobe, Canva, Chess, Ebay, Google, GTA, iHerb, Huawei, Meta (Facebook, instagramm), Microsoft, Netflix, Nintendo, Ozon, Open Ai LLC (Chat GPT), Pinduoduo, Temu, TikTok, Samsung, Sony, Zoom).
Since the introduction of the mechanism, the budget has received 146.5 billion tenge of VAT. In 2025 alone, revenues amounted to 57.6 billion tenge.
In general, the introduction of the Google tax mechanism has made it possible to ensure taxation of foreign digital platforms, increase budget revenues and create fairer competition conditions between foreign and domestic companies. This was announced by Deputy Chairman of the State Revenue Committee of the Republic of Kazakhstan Seilzhan Akhmetov at a press conference at the Central Communications Service under the President of the Republic of Kazakhstan.
Desk control
The main task of desk control is to provide taxpayers with the opportunity to correct mistakes on their own.
If discrepancies are found, a notification is sent to the taxpayer, and within 30 working days he can adjust the tax statements or provide explanations.
Thus, a preventive approach is applied, in which the State first provides an opportunity to voluntarily eliminate violations.
Tax audits are appointed only in cases when the taxpayer systematically fails to respond to preventive measures or there are significant tax violations.
THE SERVICE ADMINISTRATION MODEL
As part of the digital transformation, the transition to a service model of tax administration is underway, focused on the taxpayer and participants in foreign economic activity.
The main task is to create clear and convenient conditions for the fulfillment of tax obligations and business support at all stages of its activity.
Tools aimed at reducing errors and preventing violations are being implemented.
In particular, it is implemented:
- Pre-completion of tax reports, which makes it possible to identify discrepancies based on information system data even before submitting declarations, which will reduce the number of errors and desk notifications.
- Horizontal monitoring is being developed to ensure early exchange of information between tax authorities and taxpayers. Currently, the mechanism is being used in a pilot mode for large taxpayers until the end of 2026, with subsequent extension to medium-sized businesses.
- The taxpayer's Office implements the functionality of an independent desk check, which allows businesses to assess tax risks in advance and take measures to eliminate them.
It provides for the development of digital business support services – from registration to termination of operations (the entire life cycle), including electronic information services, digital documents, notifications of key tax events, and automation of individual procedures.