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 and operational safeguards, including data encryption standards, access controls, and breach notification protocols. This assessment is critical for maintaining Kazakhstan’s compliance with international standards and ensuring continued participation in global tax transparency initiatives.
Key Takeaways
- Data Protection Alignment: Kazakhstan’s legislation was found largely aligned with OECD confidentiality standards, though recommendations were made to strengthen independent oversight of data access by tax officials.
- Operational Readiness: The SRC demonstrated robust technical infrastructure for secure data transmission, including end-to-end encryption and automated audit trails for all incoming and outgoing information exchanges.
- Future Commitments: Kazakhstan pledged to implement mission recommendations within 12 months, including enhanced staff training on data handling and regular third-party penetration testing.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement