Changes to the Tax Code in 2026: How to Respond to a Discrepancy Notice - FCHAIN

Changes to the Tax Code in 2026: How to Respond to a Discrepancy Notice

 

Since the beginning of 2026, amendments to the Tax Code of the Republic of Kazakhstan have come into force aimed at improving the efficiency of tax administration and enhancing transparency in the interaction between taxpayers and state revenue authorities.

One of the key control mechanisms remains desk tax audit (cameral control), which allows authorities to identify discrepancies between tax reporting data and the actual activities of taxpayers.

 

What Has Changed

A new form of discrepancy notification has been approved, allowing taxpayers to respond promptly to identified inconsistencies — either by correcting the discrepancies or providing explanations.

According to Article 137 of the Tax Code of the Republic of Kazakhstan, desk tax audits are conducted after the submission of tax reports within the statute of limitations period. Their purpose is to compare taxpayer data with the information available to the state revenue authorities.

 

What to Do After Receiving a Notification

After receiving a notification, a taxpayer may:

1. Agree with the identified discrepancies

In this case it is necessary to:

• submit an additional tax reporting form;
• pay the tax arrears and accrued penalties;
• reflect the data in mobile applications (for self-employed individuals);
• or take the necessary steps to switch to the appropriate tax regime.

2. Disagree with the notification

The taxpayer has the right to provide written explanations with supporting documents proving the absence of violations of tax legislation.

3. Partially agree

The taxpayer may eliminate part of the discrepancies and provide explanations for the remaining issues.

 

Deadline for Compliance

The deadline for fulfilling the notification is 30 working days from the date of receipt.

Notifications are sent to all taxpayers except participants of horizontal monitoring, and also apply to foreign companies operating in Kazakhstan through online platforms.

 

Consequences of Non-Compliance

If the notification is not fulfilled within the prescribed period, the state revenue authorities may apply administrative measures, including:

• suspension of debit transactions on bank accounts;
• suspension of the issuance of electronic invoices;
• restriction of access for foreign companies to internet resources through which they conduct business in Kazakhstan.

 

Why It Is Important to Respond on Time

The new notification format makes the desk audit process more transparent and allows taxpayers to respond more efficiently to identified discrepancies.

Key conditions for compliance with tax legislation include:

• timely fulfillment of the notification;
• accurate reflection of data in tax reporting;
• the use of digital tools for interaction with tax authorities.

 

FChain Accounting and Tax Services

The FChain team enables companies and entrepreneurs to minimize tax risks and ensure full compliance with tax regulations.

We provide:

• accounting outsourcing services;
• accurate preparation and submission of tax reports;
• professional consultations on taxation matters.

Timely professional support helps prevent account suspensions, restrictions on electronic invoices, and other sanctions, ensuring business continuity and stability.

 

State Revenue Committee will conduct matching control of electronic invoices

 

 

Prepared by: Moldir Mukhtar

Business Development Specialist

FChain Kazakhstan

March 18, 2026

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