{"id":50627,"date":"2026-02-25T10:17:20","date_gmt":"2026-02-25T07:17:20","guid":{"rendered":"https:\/\/kz.f-chain.com\/?p=50627"},"modified":"2026-02-25T11:30:49","modified_gmt":"2026-02-25T08:30:49","slug":"tax-audits-changes-kazakhstan-2026","status":"publish","type":"post","link":"https:\/\/kz.f-chain.com\/en\/feautured-post\/tax-audits-changes-kazakhstan-2026\/","title":{"rendered":"Tax Audits in a New Format: What Changed in 2026?"},"content":{"rendered":"<h2><strong>Tax Audits in a New Format: What Changed in 2026?<\/strong><\/h2>\n<p>On January 1, 2026, the new Tax Code of the Republic of Kazakhstan came into force, significantly changing the procedure for conducting tax audits. The reform is aimed at reducing the administrative burden on businesses, digitalizing procedures, and increasing transparency of control.<\/p>\n<p>Below are the key changes and their practical implications for companies and entrepreneurs.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>Abolition of the classification of tax audits<\/strong><\/p>\n<p>Tax audits are now conducted without division into types.<\/p>\n<p>This means unified procedures and clearer regulation of the grounds for initiating an audit. For businesses, this reduces uncertainty and simplifies understanding of control mechanisms.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>Reduction and systematization of grounds for audits<\/strong><\/p>\n<p>The grounds for initiating audits have been:<\/p>\n<ul>\n<li>consolidated,<\/li>\n<li>structured,<\/li>\n<li>reduced.<\/li>\n<\/ul>\n<p>The goal is to eliminate duplication and minimize excessive inspections.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>Shortened extension periods for audits<\/strong><\/p>\n<p>If extended, audit periods are now limited to:<\/p>\n<ul>\n<li>10 working days \u2014 for legal entities without structural subdivisions and individual entrepreneurs;<\/li>\n<li>20 working days \u2014 for legal entities with structural subdivisions.<\/li>\n<\/ul>\n<p>This reduces the risk of prolonged control measures and lowers the burden on businesses.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>Extension of the statute of limitations until completion of the audit<\/strong><\/p>\n<p>The new Code directly regulates the extension of the statute of limitations until the completion of the tax audit.<\/p>\n<p>This removes legal uncertainty and establishes a mechanism to protect the interests of the state during control procedures.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>Electronic delivery of documents<\/strong><\/p>\n<p>Documents related to tax audits (except for the official order) are now delivered electronically via the web portal.<\/p>\n<p>This:<\/p>\n<ul>\n<li>accelerates document flow,<\/li>\n<li>eliminates disputes regarding delivery deadlines,<\/li>\n<li>increases transparency of interaction.<\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><strong>No suspension of audit during appeal of the order<\/strong><\/p>\n<p>Previously, a tax audit could be suspended while the taxpayer appealed the official order.<\/p>\n<p>This option has now been eliminated.<\/p>\n<p>While these speeds up the completion of audit procedures, it requires businesses to respond more promptly from a legal standpoint.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>Limitation of comprehensive tax audits<\/strong><\/p>\n<p>Comprehensive tax audits are limited with respect to taxpayers whose:<\/p>\n<ul>\n<li>tax burden coefficient is at least 90% of the upper benchmark for the relevant type of activity,<\/li>\n<li>taking into account the region of operation.<\/li>\n<\/ul>\n<p>This effectively creates a protection mechanism for bona fide taxpayers with a high tax burden.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>Limitation on document requests for micro and small businesses<\/strong><\/p>\n<p>During audits of micro and small business entities:<\/p>\n<ul>\n<li>a request for documents may be issued no more than twice.<\/li>\n<\/ul>\n<p>This significantly reduces administrative pressure on small businesses.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>Reduced deadline for providing documents<\/strong><\/p>\n<p>The deadline for complying with a document request has been reduced to 10 working days.<\/p>\n<p>Businesses should ensure proper document management and readiness for prompt response.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>How FChain Can Help<\/strong><\/p>\n<p>FChain helps businesses pass tax audits calmly and confidently. We:<\/p>\n<ul>\n<li>assess tax risks and the company\u2019s readiness for an audit;<\/li>\n<li>organize and streamline documentation;<\/li>\n<li>assist in preparing proper responses to tax authority requests;<\/li>\n<li>support companies throughout the audit process;<\/li>\n<li>protect business interests during appeals.<\/li>\n<\/ul>\n<p>Our goal is to reduce risks, avoid penalties, and ensure safe business operations.<\/p>\n<p>&nbsp;<\/p>\n<p><strong><a href=\"https:\/\/kz.f-chain.com\/en\/feautured-post\/counter-tax-audit-from-2026\/\">Counter Tax Audit from 2026<\/a><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><strong>\ud83d\udce9<\/strong><strong> almaty@f-chain.com<br \/>\n<\/strong><strong>\ud83d\udcf1<\/strong><strong> WhatsApp: +7 771 214 1820<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tax Audits in a New Format: What Changed in 2026? On January 1, 2026, the new Tax Code of the Republic of Kazakhstan came into force, significantly changing the procedure for conducting tax audits. The reform is aimed at reducing the administrative burden on businesses, digitalizing procedures, and increasing transparency of control. Below are the<\/p>\n","protected":false},"author":6,"featured_media":50631,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[23,24],"tags":[],"class_list":["post-50627","post","type-post","status-publish","format-standard","hentry","category-feautured-post","category-news-ribbon"],"acf":[],"_links":{"self":[{"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/posts\/50627","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/comments?post=50627"}],"version-history":[{"count":4,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/posts\/50627\/revisions"}],"predecessor-version":[{"id":50645,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/posts\/50627\/revisions\/50645"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/media\/50631"}],"wp:attachment":[{"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/media?parent=50627"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/categories?post=50627"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/tags?post=50627"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}