Astana audit finds 326.2 million tenge in tax administration violations

September 6, 2026 at 03:30 PM2 min

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

Astana's Revision Commission reported 326.2 million tenge in financial violations and 1.13 billion tenge in direct and indirect budget losses from its 2025 tax administration audit. The audit also recorded 52 procedural violations and 16 systemic shortcomings. Some 321.4 million tenge, or 98.5% of the financial violations, was returned to the budget before the findings were reviewed.

Key Facts

The audit identified 326.2 million tenge in financial violations and 1.13 billion tenge in direct and indirect budget losses.
Astana's tax arrears grew from 13.9 billion to 22.1 billion tenge, a 58% increase, during the audited period.
The Nura district failed to act on 15 corporate income tax declarations with zero or understated figures, costing the local budget 302.2 million tenge.
The audit found 74 taxpayers with risks of concealing real estate, including gas stations, industrial facilities, shops, and offices.
Tax notification compliance by debtors remained at 40–44% over three years, with 4,293 unaddressed cases in 2023, 6,975 in 2024, and 5,206 in 2025.

Financial Violations

The Revision Commission of Astana reported 326.2 million tenge in financial violations subject to budget recovery. Direct and indirect budget losses totaled 1.13 billion tenge. Before the audit findings were reviewed, 321.4 million tenge, or 98.5% of the financial violations, had already been returned to the budget. The audit also recorded 52 procedural violations and 16 systemic shortcomings.

District-Level Failures

In the Nura district, no measures were taken against 15 taxpayers who filed corporate income tax declarations with zero or understated indicators. This inaction resulted in a shortfall of 302.2 million tenge for the local budget. In the Baikonyr district, auditors found cases where taxpayers concealed objects subject to individual income tax. Some individuals failed to pay individual income tax on property income, causing a further 6.7 million tenge shortfall. District revenue authorities also failed to collect taxes on hidden objects: 10.9 million tenge for property tax, 2.1 million for land tax, and 3.1 million for transport tax.

Tax Debt and Enforcement

Tax arrears grew from 13.9 billion to 22.1 billion tenge, a 58% increase, during the audited period. Total tax debt rose from 26.6 billion to 39.2 billion tenge, up 47%. The audit found insufficient effectiveness in debt collection measures. In 2023, tax inspections were not conducted in 4,293 cases of unfulfilled notifications; in 2024, 6,975 cases; and in 2025, 5,206 cases. The level of notification compliance by debtors over three years was only 40–44%.