Transformation of Tax Administration in Kazakhstan - FCHAIN

Transformation of Tax Administration in Kazakhstan

 

Kazakhstan continues active digitalization of tax administration. The State Revenue Committee (SRC) is consistently moving from traditional “paper inspections” to intelligent services based on data integration and elements of artificial intelligence. One of the key directions of this transformation is the implementation of pre-filled tax reporting, which corresponds to international practices of OECD countries.

 

International Context

In OECD countries, automation of tax reporting is already actively used:

• – 40% of countries use pre-filled VAT declarations
• – 25% of countries — for corporate income tax

Kazakhstan is moving in the same direction by implementing similar digital solutions.

 

Implementation of VAT Pre-Filled Declarations

The State Revenue Committee has implemented a service for pre-filling Form 300.00 (VAT). Work is also underway to introduce similar functionality for Forms 270.00 and 910.00. In the current version of the service, 13 lines (7 fields) of the declaration are filled automatically. For scale: the full form includes 32 fields and 67 lines. Data is generated based on integration of several systems:

• – IS ESF (electronic invoices)
• – IS “Astana-1” (customs data)
• – taxpayer personal accounts

At the same time, the user can manually adjust the data before submission.

 

Why This Is Important for Business

The main objectives of the service implementation:

• reducing the number of errors
• reducing the time required for reporting preparation
• decreasing the number of desk audits
• reducing administrative burden

And this is indeed relevant.

 

Desk Audit Results for 2025

Based on 2025 results:

• – 63 thousand desk audit notifications were issued
• – total discrepancy amount reached 1.7 trillion KZT

Of these:

• – 66.7% of notifications were processed
• – 70.6% of violations were eliminated amounting to 1.2 trillion KZT

This shows that significant resources are spent both by businesses and tax authorities.

 

How the Pre-Filling Service Works

From a technical point of view, the service is implemented through integration of IS SDF and ISNA systems. The process is as follows:

1. The taxpayer opens the declaration in the system
2. The system sends a request to IS SDF
3. Data is generated based on government databases
4. The information is automatically displayed in the form

The service acts as an assistant — it helps the accountant verify data before submission.

 

Main Taxpayer Errors

The analysis and pilot project showed typical causes of discrepancies.

The first group — errors when filling in the declaration. Taxpayers often duplicate data or indicate unnecessary information. For example, they simultaneously reflect data from ESF and other documents, while the system takes into account only ESF.

The second group — import operations. The system is guided by the maximum possible amount and the latest date (between payment date and customs clearance date), while taxpayers may use other approaches.

The third issue is related to freight forwarders and commission agents. In the current version of the system, their remuneration amounts are not reflected in ESF, which leads to discrepancies.

The fourth — data relevance. The service operates on a T-1 basis, meaning data is updated with a one-day delay. This should be taken into account when submitting reports.

 

Important Changes from 2026

VAT Credit Recognition

Now it is necessary to mark VAT credit acceptance in the ESF system before submitting the declaration, and restrictions between the head office and branches have been removed.

Improvements in ESF

• – additional ESFs can be issued without confirmation
• – branches can confirm ESFs for the head office
• – ESFs are automatically confirmed after 10 days if the counterparty is deregistered for VAT

 

FChain Accounting and Tax Services

FChain supports businesses in adapting to new tax administration conditions and reducing risks.

We provide comprehensive support:

1. review and support of VAT declarations (Form 300.00)
2. identification and elimination of discrepancies with SRC data
3. accounting and tax bookkeeping
4. timely preparation and submission of reports
5. consulting on the application of new legislative norms

We work with small, medium, and large businesses. If you want to reduce errors, minimize tax risks, and simplify accounting processes — the FChain team provides reliable support and professional assistance.

 

Procedure for Offsetting and Refunding Overpaid Taxes

Prepared by: Moldir Mukhtar

Business Development Specialist

FChain Kazakhstan

📩 almaty@f-chain.com
📱 WhatsApp: +7 771 214 1820