The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan has been granted new functions and powers. The changes were introduced by Order No. 306 of the Ministry of Finance dated June 14, 2016, “On approval of the Regulations on the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan,” and take effect from January 26, 2026.
New powers of the State Revenue Committee
The Committee is now authorised to:
• certify tax decisions using electronic digital signatures of the information systems of state revenue authorities;
• apply biometric identification in tax administration.
Expansion of digital and automated control
The State Revenue Committee has been empowered to develop rules for:
• automated control of the issuance of electronic invoices;
• conducting horizontal monitoring;
• managing tax risks based on data and analytics;
• organising and maintaining tax accounting for individual entrepreneurs applying special tax regimes based on a simplified declaration and not required to keep accounting records or prepare financial statements;
• disclosure of tax reporting indicators and their correlation with tax and accounting registers, as well as other documents affecting the determination of taxable objects;
• conducting tax audits;
• collection of the maximum allowable amount of tax arrears;
• forming tax accounting policies for individual entrepreneurs using a simplified declaration;
• calculating the tax burden coefficient for taxpayers and tax agents, including legal entities, individual entrepreneurs, and persons engaged in private practice.
Data exchange and interaction with the market
Regulation has been strengthened and information exchange expanded with:
• internet platforms and digital services;
• banks, payment organisations, and other financial institutions;
• participants in the digital assets market, marketplaces, crowdfunding platforms, and gambling businesses.
Additional changes
The State Revenue Committee will also develop new formats for notices, registers, and standard files, determine procedures for maintaining taxpayers’ personal accounts, and establish rules for granting tax deferrals and instalment plans as part of the implementation of the new Tax Code.
The adopted changes are aimed at further digitalisation of tax administration, reducing errors, increasing transparency, and transitioning to a service-oriented model of interaction between the state, businesses, and citizens.