{"id":51275,"date":"2026-04-22T14:47:06","date_gmt":"2026-04-22T11:47:06","guid":{"rendered":"https:\/\/kz.f-chain.com\/?p=51275"},"modified":"2026-04-22T14:47:06","modified_gmt":"2026-04-22T11:47:06","slug":"tax-administration-digitalization-26","status":"publish","type":"post","link":"https:\/\/kz.f-chain.com\/en\/feautured-post\/tax-administration-digitalization-26\/","title":{"rendered":"Transformation of Tax Administration in Kazakhstan"},"content":{"rendered":"<h2><strong>Transformation of Tax Administration in Kazakhstan<\/strong><\/h2>\n<p><strong>\u00a0<\/strong><\/p>\n<p>Kazakhstan continues active digitalization of tax administration. The State Revenue Committee (SRC) is consistently moving from traditional \u201cpaper inspections\u201d to intelligent services based on data integration and elements of artificial intelligence. One of the key directions of this transformation is the implementation of pre-filled tax reporting, which corresponds to international practices of OECD countries.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h3><strong>International Context<\/strong><\/h3>\n<p>In OECD countries, automation of tax reporting is already actively used:<\/p>\n<ul>\n<li>&#8211; 40% of countries use pre-filled VAT declarations<\/li>\n<li>&#8211; 25% of countries \u2014 for corporate income tax<\/li>\n<\/ul>\n<p>Kazakhstan is moving in the same direction by implementing similar digital solutions.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h3><strong>Implementation of VAT Pre-Filled Declarations<\/strong><\/h3>\n<p>The State Revenue Committee has implemented a service for pre-filling Form 300.00 (VAT). Work is also underway to introduce similar functionality for Forms 270.00 and 910.00. In the current version of the service, 13 lines (7 fields) of the declaration are filled automatically. For scale: the full form includes 32 fields and 67 lines. Data is generated based on integration of several systems:<\/p>\n<ul>\n<li>&#8211; IS ESF (electronic invoices)<\/li>\n<li>&#8211; IS \u201cAstana-1\u201d (customs data)<\/li>\n<li>&#8211; taxpayer personal accounts<\/li>\n<\/ul>\n<p>At the same time, the user can manually adjust the data before submission.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h3><strong>Why This Is Important for Business<\/strong><\/h3>\n<p>The main objectives of the service implementation:<\/p>\n<ul>\n<li>reducing the number of errors<\/li>\n<li>reducing the time required for reporting preparation<\/li>\n<li>decreasing the number of desk audits<\/li>\n<li>reducing administrative burden<\/li>\n<\/ul>\n<p>And this is indeed relevant.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h3><strong>Desk Audit Results for 2025<\/strong><\/h3>\n<p>Based on 2025 results:<\/p>\n<ul>\n<li>&#8211; 63 thousand desk audit notifications were issued<\/li>\n<li>&#8211; total discrepancy amount reached 1.7 trillion KZT<\/li>\n<\/ul>\n<p>Of these:<\/p>\n<ul>\n<li>&#8211; 66.7% of notifications were processed<\/li>\n<li>&#8211; 70.6% of violations were eliminated amounting to 1.2 trillion KZT<\/li>\n<\/ul>\n<p>This shows that significant resources are spent both by businesses and tax authorities.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h3><strong>How the Pre-Filling Service Works<\/strong><\/h3>\n<p>From a technical point of view, the service is implemented through integration of IS SDF and ISNA systems. The process is as follows:<\/p>\n<ol>\n<li>The taxpayer opens the declaration in the system<\/li>\n<li>The system sends a request to IS SDF<\/li>\n<li>Data is generated based on government databases<\/li>\n<li>The information is automatically displayed in the form<\/li>\n<\/ol>\n<p>The service acts as an assistant \u2014 it helps the accountant verify data before submission.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h3><strong>Main Taxpayer Errors<\/strong><\/h3>\n<p>The analysis and pilot project showed typical causes of discrepancies.<\/p>\n<p>The first group \u2014 errors when filling in the declaration. Taxpayers often duplicate data or indicate unnecessary information. For example, they simultaneously reflect data from ESF and other documents, while the system takes into account only ESF.<\/p>\n<p>The second group \u2014 import operations. The system is guided by the maximum possible amount and the latest date (between payment date and customs clearance date), while taxpayers may use other approaches.<\/p>\n<p>The third issue is related to freight forwarders and commission agents. In the current version of the system, their remuneration amounts are not reflected in ESF, which leads to discrepancies.<\/p>\n<p>The fourth \u2014 data relevance. The service operates on a T-1 basis, meaning data is updated with a one-day delay. This should be taken into account when submitting reports.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h3><strong>Important Changes from 2026<\/strong><\/h3>\n<p><strong><em>VAT Credit Recognition<\/em><\/strong><\/p>\n<p>Now it is necessary to mark VAT credit acceptance in the ESF system before submitting the declaration, and restrictions between the head office and branches have been removed.<\/p>\n<p><strong><em>Improvements in ESF<\/em><\/strong><\/p>\n<ul>\n<li>&#8211; additional ESFs can be issued without confirmation<\/li>\n<li>&#8211; branches can confirm ESFs for the head office<\/li>\n<li>&#8211; ESFs are automatically confirmed after 10 days if the counterparty is deregistered for VAT<\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><\/p>\n<h3><strong>FChain Accounting and Tax Services<\/strong><\/h3>\n<p>FChain supports businesses in adapting to new tax administration conditions and reducing risks.<\/p>\n<p>We provide comprehensive support:<\/p>\n<ol>\n<li>review and support of VAT declarations (Form 300.00)<\/li>\n<li>identification and elimination of discrepancies with SRC data<\/li>\n<li>accounting and tax bookkeeping<\/li>\n<li>timely preparation and submission of reports<\/li>\n<li>consulting on the application of new legislative norms<\/li>\n<\/ol>\n<p>We work with small, medium, and large businesses. If you want to reduce errors, minimize tax risks, and simplify accounting processes \u2014 the FChain team provides reliable support and professional assistance.<\/p>\n<p>&nbsp;<\/p>\n<p><strong><a href=\"https:\/\/kz.f-chain.com\/en\/feautured-post\/tax-overpayment-offset-refund-kz\/\">Procedure for Offsetting and Refunding Overpaid Taxes<\/a><\/strong><\/p>\n<p style=\"text-align: right;\"><em>Prepared by: Moldir Mukhtar<\/em><\/p>\n<p style=\"text-align: right;\"><em>Business Development Specialist<\/em><\/p>\n<p style=\"text-align: right;\"><em>FChain Kazakhstan<\/em><\/p>\n<p style=\"text-align: center;\"><strong>\ud83d\udce9 almaty@f-chain.com<\/strong><br \/>\n<strong>\ud83d\udcf1 WhatsApp: +7 771 214 1820<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Transformation of Tax Administration in Kazakhstan \u00a0 Kazakhstan continues active digitalization of tax administration. The State Revenue Committee (SRC) is consistently moving from traditional \u201cpaper inspections\u201d to intelligent services based on data integration and elements of artificial intelligence. One of the key directions of this transformation is the implementation of pre-filled tax reporting, which corresponds<\/p>\n","protected":false},"author":6,"featured_media":51276,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[23,24],"tags":[],"class_list":["post-51275","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\/51275","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=51275"}],"version-history":[{"count":1,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/posts\/51275\/revisions"}],"predecessor-version":[{"id":51279,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/posts\/51275\/revisions\/51279"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/media\/51276"}],"wp:attachment":[{"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/media?parent=51275"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/categories?post=51275"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/tags?post=51275"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}