Tax audit starting from January 1, 2026.

The new Tax Code (Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM) entered into force on January 1, 2026. As part of the tax reform, the changes that come into force on January 1, 2026, affected tax audits, namely: Tax audits are conducted without dividing them into types. The previous division of inspections into scheduled and unscheduled ones is being eliminated. The appointment of inspections will be carried out in accordance with new regulated procedures, without the publication of public lists that were previously posted on the website of the General Prosecutor’s Office of the Republic of Kazakhstan. This makes the process more targeted and systematic.The grounds for inspections have been consolidated and shortened; The deadlines for tax inspections have been reduced when an extension is granted:- by 10 working days — for legal entities that do not have structural divisions and for individual entrepreneurs. - for 20 working days — for legal entities with structural divisions; the statute of limitations is extended until the completion of the tax audit; the delivery of tax audit documents, with the exception of the notice, is carried out electronically via the web portal; the suspension of the tax audit during the period when the taxpayer is appealing the notice is excluded. The right to conduct comprehensive tax audits in relation to taxpayers whose tax burden ratio is at least 90 percent of the upper limit of the tax burden ratio for the relevant type of activity, taking into account the region where the activity is carried out, is limited. Exceptions are provided for in the following cases: - upon the taxpayer’s own request; - on grounds provided for in the Criminal Procedure Code of the Republic of Kazakhstan; - upon the requirements of the prosecutor’s offices; The requirement to provide documents during the audit of micro‑ and small businesses is limited to two times. The deadline for compliance with the requirement to provide documents has been reduced to 10 working days. Starting in 2026, comprehensive tax audits will not be conducted if a company’s tax burden (TBN) is 90% or more of the industry maximum in the region. Audits are possible only in three cases: at the taxpayer’s own request; on grounds provided for in the Criminal Procedure Law of the Republic of Kazakhstan; at the request of the prosecutor 's office . In order to implement Articles 153 and 158 of the Tax Code of the Republic of Kazakhstan, Order No. 659 of October 31, 2025 approved the Rules and grounds for making a decision by a tax authority to conduct a tax audit, as well as the Rules for making a decision on conducting a time -lapse survey by a tax authority at the location indicated in the taxpayer 's registration data and (or) at the location of the taxable object. and (or) an object related to taxation.