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    Can the tax authority appoint a tax audit without prior notification or without conducting a camera control?

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    Question

    Can the tax authority appoint a tax audit without prior notification or without conducting a camera control?

    Answer

    Yes, it can. The new Tax Code does not establish an obligatory camera control before each tax audit.

    If there are grounds provided by law for appointing an audit (for example, the results of tax risk analysis, materials from law enforcement agencies, or other grounds provided for by the Tax Code), the tax authority is entitled to issue an order to conduct a tax audit without prior delivery of a notification based on the results of camera control.

    At the same time, it is worth noting that the statistics of completed tax audits show that more than 60% of comprehensive tax audits are initiated by the taxpayers themselves (tax applications for the refund of CIT, VAT, or for termination of business activity, etc.).

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    Please clarify the procedure for applying VAT exemption when selling medicines included in the list approved by the Government of the Republic of Kazakhstan. Also confirm whether the VAT exemption applies to the turnover of such medicines at all stages of their distribution in accordance with subparagraph 28) of Article 474 and subparagraph 17) of paragraph 1 of Article 479 of the Tax Code of the Republic of Kazakhstan.

    Answer

    In accordance with Article 503 of the Tax Code, starting from January 1, 2026, the VAT rate is 16 percent. A reduced rate of 5 percent (from January 1, 2027 – 10 percent) applies to taxable turnover on the sale and import of medicines, medical devices, medical device components,...

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    Question

    According to the new Tax Code, the valuation of property of legal entities must be conducted once every 3 years. At the same time, the State Revenue Department for Turkestan city sent a notification about property revaluation. Please clarify which position should be followed.

    Answer

    Yes, the new Tax Code provides for mandatory revaluation of real estate for the purpose of determining the tax base for property tax at least once every 3 years. Since this norm was introduced from 2026, the first mandatory revaluation must be conducted by the end of 2028. At the...

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