On May 12, 2025, the Senate presented the new Tax Code and the accompanying bill “On Amendments and Supplements to Certain Legislative Acts of the Republic of Kazakhstan on Taxation Issues”.
Vice Minister of Finance Yerzhan Birzhanov announced the key provisions of the tax reform, focusing on digital transformation, reducing the administrative burden on entrepreneurs and improving tax administration.
One of the important changes is the update of the tax risk management system. The new model does away with the division of taxpayers by risk levels. Instead, it is proposed to create risk registers covering the entire life cycle of the taxpayer.
The senators were also presented with a new service model of tax administration, designed to simplify the interaction of businesses with tax authorities. Among the innovations are the integration of tax services into bank mobile applications, automatic pre-filling of declarations, push notifications and filing reports “in one click”.
Special attention was paid to measures to simplify registration, reduce the number of tax reporting forms and change the approach to desk audits: now entrepreneurs will receive notifications of discrepancies, not violations, which will allow them to make adjustments independently.
In addition, the vice minister spoke about changes in the procedure for conducting tax audits, the possibility of deferring and instalment payments for tax arrears, increasing the thresholds for forced collection, changes in VAT administration, the introduction of horizontal monitoring and the expansion of pilot projects.
