Kazakhstan tax authority flags 20,000 firms for VAT and CIT discrepancies

September 4, 2026 at 10:09 AM1 min

This digest was compiled by AI from multiple sources — links to the originals are below.

Kazakhstan's State Revenue Committee sent notifications to over 20,000 companies about discrepancies in VAT and corporate income tax. The discrepancies totaled 26.7 trillion tenge for CIT and 94 billion tenge for VAT. Businesses have 45 days to respond before bank account operations are suspended.

Key Facts

4,300 taxpayers were flagged for VAT discrepancies in Q1 2026, totaling 94 billion tenge.
15,700 companies received CIT discrepancy notices for 2025, totaling 26.7 trillion tenge.
Large and medium businesses received 2,800 notices worth 11.5 trillion tenge, while micro and small businesses received 17,600 notices worth 15.3 trillion tenge.
13 billion tenge was additionally assessed from fulfilled notices, with 10.5 billion tenge already paid to the budget.
Non-compliance within 45 days leads to suspension of bank account operations and e-invoice issuance.

Discrepancy Breakdown

The State Revenue Committee identified 4,300 taxpayers with VAT discrepancies in Q1 2026, amounting to 94 billion tenge. For corporate income tax, 15,700 companies were notified of discrepancies for 2025, totaling 26.7 trillion tenge. Large and medium businesses accounted for 2,800 notices worth 11.5 trillion tenge, while micro and small businesses received 17,600 notices worth 15.3 trillion tenge. Common discrepancies included understated VAT on sales, understated CIT income, overstated VAT credits, and overstated CIT deductions.

Enforcement and Appeals

Taxpayers have 45 days to respond to the notifications. Failure to comply results in suspension of bank account operations and e-invoice issuance. Access to internet resources of foreign companies operating in Kazakhstan may also be restricted. Taxpayers can appeal the notifications to a higher tax authority or in court. Camera control is conducted for all taxpayer categories on an ongoing basis within the statute of limitations.