In 2026, the tax authority provides explanations by telephone on matters related to the fulfillment of tax obligations (Article 47 of the Tax Code of the Republic of Kazakhstan). This provision establishes the method for providing explanations but does not specify a single telephone number: the current contact details of the relevant division should be obtained from the tax authority’s official resource or from the details of the electronic document received.
What matters to contact the tax authority about
It is important for an accountant to first determine the purpose of the inquiry. This determines whether an explanation by telephone is sufficient or whether the matter should be submitted in writing through an available official channel.
An explanation can be obtained by telephone on matters related to the fulfillment of tax obligations (Article 47 of the Tax Code of the Republic of Kazakhstan). The inquiry may concern the procedure to be followed by the taxpayer, the use of the tax authority’s information systems, or the receipt of a public service. It is preferable to formulate the question with reference to the specific situation and document.
When preparing the question, it is advisable to collect the following in advance:
- the taxpayer’s IIN or BIN;
- the name of the organization or the entrepreneur’s full name;
- a brief description of the situation;
- the date and exact title of the document received;
- information about the tax, reporting, or transaction to which the question relates;
- a screenshot or the exact text of the message if the issue arose in an information system.
Passwords, verification codes, and other data that enable access to an account should not be disclosed to third parties. If a call is received from someone representing the tax authority, it is safer for the accountant to independently find the official contact details of the relevant division and contact it directly.
How to choose a contact and formulate a question
For a question concerning a specific taxpayer, the tax authority responsible for the inquiry should be selected. The division’s telephone number, address, and operating hours must be checked on the official resource immediately before calling, as contact details may change over time. Article 47 of the Tax Code of the Republic of Kazakhstan establishes the right to receive an explanation by telephone but does not contain a list of division telephone numbers.
An explanation by telephone is convenient when it is necessary to understand the general procedure for fulfilling a tax obligation. If the amount of the obligation, the content of tax reporting, or the actions to be taken in response to a document received depend on the answer, the accountant should also set out the circumstances in writing through an official channel and retain confirmation of submission.
The question may be formulated briefly and specifically: “The organization has received a document of the following type and date. What procedure applies, and through which official service should the response be submitted?” For a substantive discussion, the document, period, and taxpayer status should be specified, but information used to access the information system must not be disclosed.
The tax authority also trains newly registered taxpayers on the procedure for fulfilling tax obligations, including through the use of the tax authority’s information systems (Article 47 of the Tax Code of the Republic of Kazakhstan). Therefore, a new organization or IE may request an explanation of the procedure for fulfilling its obligations and using the relevant information tools.
Article 47 of the Tax Code of the Republic of Kazakhstan also separately provides for the delivery of public services by tax authorities. In the cases established by this article, service teams accept declarations from persons with Group I or Group II disabilities, persons with illnesses for which the period of temporary incapacity for work may exceed two months, elderly persons over eighty years of age who require outside care and assistance, as well as individuals in remote localities without public telecommunications networks.
What an accountant should check before making an inquiry
First, check the registration and identification details of the organization or IE, as well as the details of the document that prompted the question. This will help the tax authority employee understand the situation and reduce the duration of the conversation.
If the question concerns tax reporting, compare the period, form type, and information in the accounting system. If the inquiry was prompted by a message from an information system, save its full text: paraphrasing it may fail to reflect the technical cause of the error.
Before calling, the accountant should check:
- whether the IIN or BIN and the taxpayer’s name are stated correctly;
- which period, tax, or form the question concerns;
- the exact title of the document received;
- whether the document is available in the official information system;
- whether the information in the document matches the data in the accounting system;
- whether the date of receipt and the text of the system message have been recorded;
- whether there is confirmation of a previously submitted response or tax reporting.
If the question concerns pre-filled tax reporting, the accountant must independently verify that the information shown is correct. This verification is the taxpayer’s responsibility (Article 47 of the Tax Code of the Republic of Kazakhstan). The availability of a pre-filled form does not replace reconciliation of the figures with the taxpayer’s accounting data and documents.
Before making an inquiry, it is useful to separate the factual circumstances from the question about the procedure to be followed. In the first part, briefly indicate which document was received or which action was performed. In the second, formulate one specific question: for example, where to submit the response, how to use the information system, or how to obtain the relevant public service.
Which deadlines must not be missed
A telephone inquiry does not in itself change the deadline specified in the document received. Therefore, both before and after the conversation, the document should be reopened to check the required action, the method for completing it, and the date specified in it.
Article 47 of the Tax Code of the Republic of Kazakhstan regulates the creation of conditions for fulfilling tax obligations, including explanations by telephone, but does not establish a universal response deadline or a single deadline for complying with all documents. The accountant should rely on the title, content, and details of the specific document rather than replace them with a general explanation provided by telephone.
If the question could not be fully explained by telephone or documents are required for its consideration, the circumstances should be submitted through an available official written channel. It is advisable to retain the same wording of the question in the inquiry, specify the document details, and attach only information relevant to the situation.
Practical procedure for an accountant:
- Record the date on which the document was received or the message appeared in the information system.
- Determine the exact title of the document, the tax period, and the taxpayer.
- Check the information in the accounting system, tax reporting, and documents related to the question.
- Find the tax authority’s current contact details on its official resource.
- Formulate one main question and prepare the necessary details.
- If necessary, submit a written inquiry through an official channel.
- Retain the document, inquiry, response, and confirmation of submission.
Questions and answers
Where can I find the tax authority’s telephone number? — The current telephone number of the relevant division should be found on the tax authority’s official resource or in the details of the electronic document received. Article 47 of the Tax Code of the Republic of Kazakhstan provides for explanations by telephone but does not specify particular numbers.
Does the tax authority provide explanations by telephone? — Yes. The tax authority provides explanations by telephone on matters related to the fulfillment of tax obligations (Article 47 of the Tax Code of the Republic of Kazakhstan).
Is a response by telephone sufficient? — The telephone is suitable for explaining the procedure for fulfilling a tax obligation. If documents must be submitted or the circumstances must be recorded in detail for the situation to be considered, an available official written channel should be used and confirmation of submission retained.
What information should be prepared before calling? — The IIN or BIN, the taxpayer’s name, the tax period, the exact title and date of the document, a brief description of the actions performed, and, in the event of a technical error, the full text of the message or a screenshot.
Who verifies pre-filled reporting? — The taxpayer verifies the correctness of the information in tax reporting pre-filled by the tax authority (Article 47 of the Tax Code of the Republic of Kazakhstan).
Can a newly registered taxpayer receive assistance with information systems? — Article 47 of the Tax Code of the Republic of Kazakhstan provides for training newly registered taxpayers on the procedure for fulfilling tax obligations, including through the use of the tax authority’s information systems.