Kazakhstan

On 30 October 2026, the State Revenue Committee (SRC) of Kazakhstan released a comprehensive summary of its operational results for the first nine months of 2026, alongside a strategic roadmap for institutional transformation. The announcement underscores the government’s commitment to modernizing tax administration through digitalization, risk-based compliance, and enhanced taxpayer services. The report highlights revenue

On 30 October 2026, the State Revenue Committee (SRC) convened a high-level meeting with representatives of the business community to discuss the future development of tax and customs administration in Kazakhstan. The dialogue forms part of the SRC’s ongoing stakeholder engagement strategy to ensure that regulatory reforms reflect practical realities faced by taxpayers. Discussions centered

From 28 to 30 October 2026, Kazakhstan hosted a delegation from the OECD Global Forum on Transparency and Exchange of Information for Tax Purposes to conduct a peer review mission focused on the confidentiality and data safeguards framework governing automatic exchange of financial account information (AEOI) and country-by-country reporting (CbCR). The mission evaluated Kazakhstan’s legal

On 30 October 2026, the State Revenue Committee (SRC) published updated methodological guidance on transfer pricing compliance, addressing documentation requirements, comparable selection criteria, and advance pricing agreement (APA) procedures for multinational enterprises (MNEs) operating in Kazakhstan. The guidance clarifies the application of the arm’s length principle in line with OECD Transfer Pricing Guidelines and the

On 29 October 2026, the State Revenue Committee (SRC) issued a formal notice to all registered taxpayers reminding them of critical upcoming deadlines for corporate income tax (CIT) advance payments, VAT returns, and the mandatory transition to the new electronic invoicing format (e-invoice 2.0). The notice also highlighted recent amendments to the Tax Code affecting

On 28 October 2026, the State Revenue Committee (SRC) approved a new procedural order governing the assignment of tax audits based on the minimization of tax risks. The order replaces the previous risk-based selection model with a more sophisticated algorithmic approach that integrates over 200 risk indicators across financial, behavioral, and sectoral dimensions. The methodology

On 27 October 2026, the State Revenue Committee (SRC) issued a landmark clarification reinforcing the personal liability of company directors and beneficial owners for tax arrears, even in the event of corporate bankruptcy. The statement references Article 54 of the Tax Code and recent Supreme Court rulings establishing that tax obligations constitute public-law liabilities that

On 23 October 2026, the State Revenue Committee (SRC) represented Kazakhstan at the annual meeting of the Interstate Council of Tax Authorities of the Commonwealth of Independent States (CIS) in Minsk. The SRC showcased Kazakhstan’s pioneering use of artificial intelligence and machine learning models for real-time tax risk detection, predictive analytics for audit selection, and

On 22 October 2026, the State Revenue Committee (SRC) announced the enforcement of temporary restrictions on departure from the Republic of Kazakhstan for individuals and corporate executives with outstanding tax arrears exceeding 27,000 Monthly Calculation Indices (MCI) that remain unpaid for more than three months from the date of accrual. The measure, authorized under Article

The State Revenue Committee (SRC) of the Republic of Kazakhstan has announced a series of technical works scheduled for 29 July 2026 aimed at modernising the electronic tax and customs platforms. The works include upgrading the server infrastructure, implementing new data‑validation algorithms, and integrating additional compliance modules to align with the Eurasian Economic Union’s regulatory