State Revenue Committee Expands Its Functions and Powers - FCHAIN

State Revenue Committee Expands Its Functions and Powers

By Order No. 45 of the Minister of Finance of the Republic of Kazakhstan dated January 26, 2026, amendments and additions were introduced to the Regulation on the State Revenue Committee (SRC) of the Ministry of Finance of the Republic of Kazakhstan. The document entered into force on February 5, 2026. The changes are aimed at strengthening the digitalization of tax administration, expanding automated control, and developing new forms of interaction between the state and business.

New Functions of the SRC

The updated Regulation establishes additional functions of the State Revenue Committee. In particular, the SRC has been granted the authority to certify decisions of state revenue bodies with an electronic digital signature in information systems, apply biometric identification in tax administration, conduct activities to improve tax culture and discipline, and create conditions for the timely fulfillment of tax obligations by taxpayers.

 

Expansion and Clarification of Powers

The document also clarifies and redistributes a number of SRC powers. Tasks related to the development of notification forms and tax accounting rules for individual entrepreneurs applying the simplified regime have been updated. Requirements for standard files and procedures for conducting tax audits have been established. Powers for automated control over the issuance of electronic invoices have been expanded. Functions related to the development of horizontal monitoring and tax risk management have been закрепed, and new areas for administering tax arrears, deferrals and installments, as well as maintaining taxpayers’ personal accounts, have been defined.

 

Digital Assets, E-commerce, and Interaction with Business

A separate block of amendments is dedicated to the digital economy and data exchange. The Regulation establishes rules for interaction between tax authorities and banks, financial institutions, AIFC participants, and internet platforms regarding the transfer of information. Control over transactions involving digital assets and in the field of electronic commerce has been strengthened. Requirements for the use of cash registers, integrated systems, and online services have also been clarified.

 

Additional Areas of Regulation

In addition, the document covers issues related to the development of tax reporting forms, audit procedures, product labeling, and accompanying invoices. Functions related to the administration of bankruptcy, liquidation, and termination of taxpayers’ activities, customs administration and the work of mobile groups, as well as certain issues of mobilization preparedness and interagency cooperation, have been specified.

In the context of expanded powers of the State Revenue Committee and strengthened digital and automated control, FChain helps businesses adapt to new regulatory requirements. This is particularly important in the areas of digital assets and electronic commerce, where regulatory scrutiny is increasing. FChain’s approaches help reduce regulatory and operational risks associated with audits and tax disputes and ensure sustainable interaction between businesses and the SRC amid evolving legislation.

 

Accounting and Tax News – February 2026

 

 For professional support, please contact us at almaty@f-chain.com or via WhatsApp at +7 771 214 1820

 

Prepared by: Moldir Mukhtar

Business Development Specialist

FChain Kazakhstan

February 11, 2026