The Appeals Department of the Ministry of Finance of the Republic of Kazakhstan and the State Revenue Committee held a joint meeting on the quality of tax audits. Territorial departments of state revenue took part in the discussion in an online format. The meeting was held at the State Revenue Committee under the chairmanship of the Committee’s deputy chairpersons, Nurzhanov Zh. M. and. Akhmetov S. A., Aisin S. U., Director of the Appeals Department of the Ministry of Finance of the Republic of Kazakhstan, presented an analysis of violations during tax audits related to the refund of excess VAT.
Special attention was paid to the quality of checks of mutual settlements with unreliable suppliers. The participants discussed the reasons for the cancellation of the results of tax audits following the consideration of complaints by the Appeal Commission. These include shortcomings in the “Pyramid” reports, errors in calculating the VAT amounts to be refunded, untimely submission of requests for counter audits, and failure to account for documents confirming export operations. Shortcomings in the analysis of product traceability chains and in assessing the possibility of performing work or providing services were also noted.
The results of the work of the Appeal Commission for the consideration of tax and customs disputes for the nine months of 2026 were also presented. Of the 323 complaints received from taxpayers and participants in foreign economic activity, 194 were considered. Based on the results of the consideration of complaints, the results of 57 inspections were fully or partially overturned in favor of businesses. The quality of tax and customs inspections is under constant monitoring by the Ministry of Finance of the Republic of Kazakhstan.
