memleket.kz

    On what grounds does the tax authority now appoint a tax audit?

    ·
    Question

    On what grounds does the tax authority now appoint a tax audit?

    Answer

    Starting from January 1, 2026, the division of tax audits into planned and unplanned has been abolished. Now, a single concept is applied – tax audit, and its appointment is carried out only on the grounds provided for by the Tax Code.

    The main ground is the decision of the tax authority, made based on the results of the analysis of tax risks, information received from taxpayers and state bodies, materials of camera control, results of other forms of tax control, or in the presence of other grounds directly provided for by the Tax Code. At the same time, public audit plans are no longer generated and published.

    Related materials

    All questions
    Question

    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,...

    ·
    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...

    ·