Rules for Tax Audits in 2026

Rules for Tax Audits in 2026

Starting January 1, 2026, updated rules for conducting tax audits will come into force in Kazakhstan. The changes aim to increase the transparency of audit procedures, improve interaction between businesses and state revenue authorities, and strengthen the protection of taxpayers’ rights.
Below are the key updates that companies and individual entrepreneurs should consider.

Beginning in 2026, a preliminary tax audit report will be issued for all audits that result in:

• the assessment of taxes and other mandatory payments to the budget or social funds;
• a reduction of previously declared losses.

Previously, such a report was issued only when the assessed amount exceeded 20,000 MCI.
Now companies will be able to review audit findings in advance and prepare a well-reasoned response.

 

Who reviews objections?

1. Departments of State Revenue (DSR) – review objections for all audits, regardless of which subdivision initiated the audit (DSR or District State Revenue Office).
2. State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan reviews objections from:

• large taxpayers under monitoring in accordance with paragraph 3 of Article 144 of the Tax Code,
• companies that have concluded investment and/or special investment contracts.

This approach ensures unified practice, centralized quality control, and reduces the risk of subjective decisions at the district level.

The requirement to issue the preliminary report no later than five business days before the end of the audit is abolished. Now the deadline is determined by the state revenue authority within the overall permitted audit duration. This helps optimize the process and prevents situations where taxpayers receive the document too late to prepare effective objections.

According to the Tax Code, the total duration of a tax audit must not exceed 180 calendar days for certain categories of taxpayers. The 2026 changes do not extend this period but highlight the need for more efficient planning by audit teams.

 

Taxpayers may now submit written objections:

• in person to state revenue authorities;
• electronically – which significantly speeds up and simplifies the process.

This improves accessibility for businesses and reduces administrative burden.
If a company agrees with the audit results, it may submit a written confirmation, helping expedite the finalization of assessments.

 

How FChain Will Help You Navigate Tax Audits in 2026

Changes in tax legislation increase compliance requirements, but with proper support, they remain manageable. The FChain team provides professional accounting services and comprehensive assistance in tax administration, including:

• support during desk and field tax audits;
• analysis of the preliminary report and preparation of well-reasoned objections;
• verification of the accuracy of assessed taxes and mandatory payments;
• development of internal procedures to minimize tax risks.

FChain will help you prepare for tax audits in 2026, establish secure processes, and protect your company’s interests at every stage of interaction with state revenue authorities.

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

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Prepared by: Moldir Mukhtar
Business Development Specialist

FChain Kazakhstan
December 12, 2025