On Discrepancies Identified Through In-House Tax Audits

On Discrepancies Identified Through In-House Tax Audits

    The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan reports that in-house tax audits conducted for the 2025 tax period have revealed discrepancies regarding the completeness of income declared by individual entrepreneurs operating under the general tax regime, as well as taxpayers applying the special tax regime for peasant or farm enterprises.

    These discrepancies were identified through the examination and analysis of data from tax returns, electronic value-added tax invoices (e-invoices), second-tier bank records (POS terminals and mobile payments), and other information sources. Consequently, corresponding tax audit notices have been issued to the affected taxpayers.

    The purpose of an in-house tax audit is to provide taxpayers with the opportunity to rectify identified discrepancies independently.

    Procedure Upon Receipt of a Notice

    Taxpayers are granted 30 working days (approximately 45 calendar days) from the date of receipt to fulfill the notice.

    In case of agreement with the identified discrepancies: Submit a supplementary tax return and pay the self-assessed tax amounts due.

    In case of disagreement: Submit an official explanation setting out the grounds for objection. Submitting a reasoned explanation constitutes full compliance with the notice.

    Taxpayers may review and fulfill issued notices via the Taxpayer's Account portal.

    The Committee strongly encourages all taxpayers to fulfill their tax obligations in a timely manner.