Kazakhstan State Revenue Committee to send VAT notices from 2027

September 11, 2026 at 03:00 PM1 min

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

Kazakhstan's State Revenue Committee will begin sending automatic VAT discrepancy notices to taxpayers starting in 2027. The notices will be generated by comparing electronic invoices with Form 300.00 tax returns. Taxpayers will have 30 working days to respond.

Key Facts

The State Revenue Committee will send VAT notices automatically from 2027, based on comparison of electronic invoices and Form 300.00 tax returns.
Taxpayers will have 30 working days to respond to a notice.
If a taxpayer disagrees with the discrepancies, they must submit a written explanation justifying the absence of a violation.
If violations are not eliminated, state revenue authorities may conduct a tax audit under the Tax Code.

Notice Generation

Notices will be generated automatically by comparing electronic invoices (ESF) with Form 300.00 tax returns. A notice may be sent if a supplier of a taxpayer claiming a VAT refund is found to have understated VAT on sold goods, works, or services. The State Revenue Committee recommends taxpayers check the consistency of ESF and Form 300.00 data in advance.

Response Requirements

Taxpayers have 30 working days to execute the notice. If the taxpayer agrees with the discrepancies, they must submit additional tax reporting. If the taxpayer disagrees, they must send a written explanation with justification for the absence of a violation. The State Revenue Committee reminded that if violations are not eliminated, state revenue authorities may conduct a tax audit under the Tax Code.