New Tax Audit Procedures from 2026 - FCHAIN

New Tax Audit Procedures from 2026

Starting January 1, 2026, a new Tax Code came into force in the Republic of Kazakhstan, significantly changing the procedure for conducting tax audits. These changes are aimed at increasing the efficiency of tax control, reducing audit timelines, and lowering the administrative burden on businesses. Under the new conditions, companies must not only understand the updated rules but also promptly adapt their internal processes.

 

Delivery of audit orders and appeal procedure

One of the key changes is the introduction of a clear deadline for delivering the audit order. Tax authorities are now required to deliver it to the taxpayer within three working days from the date of issuance. This makes the process more transparent and predictable.

It is important to note that appealing the audit order no longer suspends the audit. Previously, businesses could use the appeal process to delay timelines, but this is no longer possible. This means companies must be ready for an audit immediately upon receiving the order, regardless of whether they intend to challenge it.

 

Electronic document flow as a mandatory standard

The new procedure establishes a nearly complete transition to electronic interaction with tax authorities. All key documents related to the audit are sent through the taxpayer’s online account.

These include requests for documents, notifications of audit results, and notices of suspension or resumption of audits. The only exception is the audit order, which is delivered separately.

This innovation speeds up communication but requires businesses to constantly monitor their online accounts. Missing notifications may lead to deadline violations and additional risks.

 

Deadlines for submission of documents

Deadlines for responding to tax authority requests have been significantly reduced:

• – standard deadline — 10 working days
• – extension possible up to 30 working days (upon taxpayer’s request)

For micro and small businesses, an additional limitation is introduced:

• – no more than two requests during the entire audit period

This reduces the risk of pressure and artificial delays.

 

Changes in the statute of limitations

The new Tax Code also affects the statute of limitations. It is now extended until the completion of the tax audit, allowing authorities to finalize all procedures without time constraints.

At the same time, a ban has been introduced on initiating audits within 30 calendar days before the expiration of the limitation period. This provides greater legal certainty and protects businesses from last-minute audits.

 

What this means for businesses

Overall, the changes make tax audits faster and more structured, while simultaneously increasing internal discipline requirements. Businesses must prepare documents in advance, maintain transparent accounting, and closely monitor electronic notifications.

Errors or delays under the new rules may lead to more serious consequences, as timelines are shorter and opportunities for delay are limited.

 

Accounting and Tax Services from FChain

In conditions of increased control and reduced audit timelines, having reliable professional support is especially important. FChain offers comprehensive business support in accounting and taxation, taking into account all current legislative changes in the Republic of Kazakhstan.

We support businesses build transparent and accurate accounting systems, respond promptly to tax authority requests, and confidently pass audits.

Our services include:

• ~ full accounting and tax bookkeeping in accordance with current regulations
• ~ timely preparation and submission of reports without risks of penalties and additional charges
• ~ accurate tax calculation, including VAT, considering the latest changes

FChain experts continuously monitor legislative updates and help businesses quickly adapt to new requirements. This reduces risks during tax audits and ensures stable and secure business operations.

 

Marketplaces transfer data to tax authorities

Prepared by: Moldir Mukhtar

Business Development Specialist

FChain Kazakhstan

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