Starting from January 1, 2026, Kazakhstan has adopted an updated approach to managing tax risks. Its main objective is to identify possible violations in a timely manner and help businesses eliminate them before the need for more stringent tax control measures arises.
In other words, tax administration today is based on the principle of first providing a warning and giving businesses the opportunity to rectify the situation, and if the risk is not eliminated, applying control measures.
The tax risk management system is a set of measures aimed at identifying possible tax risks and determining measures to minimize them. This procedure is established by Article 93 of the Tax Code.
When a risk is identified, two types of measures are applied: preventive measures (to draw the business’s attention in advance to the need to fulfill tax obligations. For example, the taxpayer may be informed about the approaching deadline for submitting tax returns, the need to pay taxes and other mandatory payments, etc.) and control measures (applied if the identified risk is not eliminated within the established timeframe. These include desk audit, control over the issuance of electronic invoices, tax audits, and other forms of tax control provided for by law).
A tax audit is not conducted arbitrarily. One of the grounds for conducting it is a decision by the tax authority, the procedure for which is established by the Tax Code and the relevant regulatory legal acts.
At the same time, an automated selection is used to schedule an audit in order to minimize tax risk.
The system analyzes the established profiles and indicators of tax risk, which take into account the specifics of the business activity and possible types of violations. Based on the results of the automated selection, business entities are identified for which appropriate control measures may be applied.
Thus, a tax audit is not scheduled because a specific business has been “manually selected,” but within the established procedure and based on an assessment of tax risks.
At the same time, the mere fact of being in the risk zone indicates the need for additional attention to compliance with tax legislation and does not constitute an assertion that a violation has occurred.
The current mechanism is designed to make tax administration more targeted, automated, and primarily focused on preventing tax risks.
The sequence is as follows:
identification of a possible risk → notification to the taxpayer → opportunity to eliminate the risk → if the risk is not eliminated, the application of control measures, including a tax audit in cases provided for by law.
The appointment of tax audits is carried out in accordance with Articles 93 and 153 of the Tax Code, as well as the established regulatory legal acts that govern the procedure for applying the tax risk management system and conducting tax control.
