Kazakhstan tax audit flags 26.7 trillion tenge in corporate income tax discrepancies

September 8, 2026 at 02:59 PM2 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 over VAT and corporate income tax discrepancies. The total amount of identified mismatches reached 26.7 trillion tenge for corporate income tax and 94 billion tenge for VAT. Businesses have 45 days to comply or face restrictions on bank accounts and e-invoices.

Key Facts

The State Revenue Committee identified VAT discrepancies of 94 billion tenge among 4,300 taxpayers in Q1 2026.
Corporate income tax discrepancies for 2025 totaled 26.7 trillion tenge across 15,700 companies.
Large and medium businesses received 2,800 notifications worth 11.5 trillion tenge, while micro and small enterprises received 17,600 notifications worth 15.3 trillion tenge.
Taxpayers were given 45 days to comply with previously sent notifications.
Non-compliance may lead to suspension of bank account spending operations and restrictions on issuing electronic invoices.

Audit Scope

The State Revenue Committee conducted desk audits on VAT for Q1 2026 and corporate income tax for 2025. VAT violations were found in 4,300 taxpayers, totaling 94 billion tenge. Corporate income tax discrepancies were identified in 15,700 companies, amounting to 26.7 trillion tenge. Large and medium businesses accounted for 2,800 notifications worth 11.5 trillion tenge. Micro and small enterprises received 17,600 notifications totaling 15.3 trillion tenge.

Enforcement Measures

Taxpayers have 45 days to comply with the notifications. Failure to comply may result in suspension of spending operations on bank accounts. The State Revenue Committee may also restrict the issuance of electronic invoices. In some cases, access to internet resources and platforms of foreign companies operating in Kazakhstan may be limited. Taxpayers can appeal the notifications to a higher tax authority or in court.

Common Violations

The most common violations include understating VAT on sales of goods and services. Other frequent issues are understating corporate income tax revenue and overstating VAT credits. Unjustified increases in corporate income tax deductions were also identified. The State Revenue Committee reported that 13 billion tenge was additionally assessed from fulfilled notifications. Of that amount, 10.5 billion tenge has already been paid to the budget.