On 13 October 2026, the Ministry of Finance of the Republic of Kazakhstan reported on a joint meeting of the Appeals Department and the State Revenue Committee concerning the quality of tax audits. For businesses, the quality of documenting control results is of practical importance: according to Art. 171 of the Tax Code of the Republic of Kazakhstan, a notification must contain the amounts assessed, payment details, as well as the deadlines and place for filing an appeal.
What the Ministry of Finance and the SRC discussed
The meeting was held at the SRC with the territorial state revenue departments participating online. It was chaired by Deputy Chairmen of the State Revenue Committee Zh.M. Nurzhanov and S.A. Akhmetov.
S.U. Aisin, Director of the Appeals Department of the Ministry of Finance of the Republic of Kazakhstan, presented an analysis of violations committed during tax audits. The discussion focused on the quality of such audits and the results of reviewing business complaints.
The announcement confirms that the Ministry of Finance and the SRC review tax control practices together with appeal practices. However, the published input data do not provide complaint statistics, a list of the most frequent violations, specific decisions made at the meeting, or new mandatory requirements for taxpayers. Therefore, no conclusion can be drawn from this announcement alone that the audit procedure or appeal deadlines have changed.
Who is affected by the discussion
The information is primarily important for organisations and individual entrepreneurs that are undergoing or have completed a tax audit. It is also useful for accountants, tax consultants, and business representatives who prepare documents for auditors or assist with appealing audit results.
An audit may be thematic—that is, it may cover the fulfilment of tax obligations relating to specific taxes, payments, social obligations, or other matters listed in Art. 156 of the Tax Code of the Republic of Kazakhstan. In particular, the audit may concern the calculation and remittance of specific taxes and social payments, mutual settlements, accompanying documents for goods, and other areas provided for by the Code.
The fact that the meeting took place does not mean that previously issued audit reports or notifications will be reviewed automatically. If a company disagrees with the results of a specific audit, it must act within the procedure specified in the documents received and assess the circumstances of its case separately.
What businesses should check after a tax audit
Upon completion of an audit, if violations with corresponding tax implications are identified, the tax authority issues a notification of the results. The audit report and the notification are registered under the same number.
After receiving the documents, the taxpayer should check:
- whether the registration number and date of the report and notification match;
- whether the assessed taxes, payments, social payments, and penalties are clearly disclosed;
- whether reduced losses or amounts not confirmed for refund are indicated, if relevant to the audit;
- whether the relevant payment details are provided;
- whether the deadlines and place for filing an appeal are specified;
- whether the auditors' conclusions correspond to the source documents, accounting registers, and submitted tax returns.
The notification may be sent through the web portal. If the taxpayer has reviewed it in their personal account, it is deemed served from that moment. If it is not reviewed within three business days following the date on which it was sent electronically, the document may be served in person against signature or sent by registered mail with acknowledgement of receipt.
For internal preparation, it is useful to retain the report, the notification, confirmation of the date of receipt, correspondence with the tax authority, and documents provided during the audit. It is particularly important to record the date of service because the notification itself must specify the procedure, deadlines, and place for filing an appeal.
Frequently Asked Questions
Does the Ministry of Finance meeting mean that the tax audit rules have changed? — No, the announcement only indicates that the quality of audits and the results of reviewing complaints were discussed. It provides no information about the adoption of new rules or changes to deadlines.
Can the results of a tax audit be appealed? — A notification issued following an audit must specify the deadlines and place for filing an appeal. Specific actions should be determined based on the document received and the applicable provisions.
When is an electronic notification deemed served? — When sent through the web portal, it is deemed served from the moment the taxpayer reviews it in their personal account.
What should an accountant do if they disagree with the amounts assessed? — The audit findings should be compared with the source documents, registers, and reports, objections should be recorded, and the appeal procedure specified in the notification should be reviewed.
Sources
- Ministry of Finance Discussed the Quality of Tax Audits and the Results of Reviewing Business Complaints
- Article 171 of the Tax Code of the Republic of Kazakhstan. Decision Based on the Results of a Tax Audit
- Article 156 of the Tax Code of the Republic of Kazakhstan. Thematic Tax Audit