Kazakhstan to cancel tax audits for SMEs from 2026 - FCHAIN

October 22, 2025. Vice Minister of Finance of the Republic of Kazakhstan Yerzhan Birzhanov announced that starting January 1, 2026, small and micro businesses will begin operating without tax audits for previous years. This initiative is part of the government’s policy aimed at reducing administrative burdens and supporting entrepreneurship.

«With a Clean Slate» — No Audits for 2023–2025

According to the Ministry of Finance, starting from 2026, tax authorities will not conduct audits for previous periods — 2023, 2024, and 2025. «From January 1, we begin with a clean slate. No audits for the past three years — this is a significant relief for small business», noted Vice Minister Yerzhan Birzhanov. At the same time, desk audits (cross-checks of financial statements) will also not be carried out, except in cases related to non-resident income or decisions made by law enforcement authorities as part of criminal investigations.

Voluntary Audit at the Entrepreneur’s Initiative

If a taxpayer voluntarily submits an application, for example, for a VAT refund, the tax authorities have the right to conduct an audit to confirm the legitimacy of the refund. This gives businesses the opportunity to maintain transparency in their financial records and build trust in the tax system. It is important to note that the new procedure is not a tax amnesty. The government does not write off debts but provides the opportunity to pay them voluntarily without penalties or fines. «If the taxpayer pays the main amount by April 1, no penalties or fines will be charged», Birzhanov explained. This approach encourages entrepreneurs to fulfill their tax obligations in good faith, without additional pressure from supervisory bodies.

Measures to Reduce the Burden and Promote Business Growth

The reform aims to allow entrepreneurs to focus on business development rather than constant audits. It creates a favorable environment for growth and investment, especially in the small business sector, which forms the backbone of Kazakhstan’s economy.

How FChain KZ Will Help

FChain KZ offers comprehensive accounting and tax services for small and medium-sized businesses, helping them adapt to the new rules and take full advantage of the reform.

Our experts will help you:

• Get consultations on tax matters and proper voluntary debt repayment;
• Set up accounting services outsourcing to minimize risks and reduce costs;
• Automate accounting and reporting for efficiency and transparency.

FChain KZ is a trusted business partner providing professional accounting services, tax support, and financial process optimization consulting, helping entrepreneurs focus on growth instead of audits.

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