On June 11, 2026, the 82nd meeting of the Council of Heads of Customs Services of the Member States of the Commonwealth of Independent States (CIS) was held in Burabay. The Council is a key intergovernmental coordinating body that ensures the development of coordinated approaches to the development of customs administration, the improvement of customs control, and the strengthening of economic cooperation within the CIS. The meeting was attended by heads and representatives of the customs services of the CIS member states. During the meeting, a wide range of issues were discussed, aimed at further developing trade and economic ties, improving the efficiency of customs administration, streamlining transit operations, and implementing modern digital solutions in the work of customs authorities. Following the meeting, decisions were made in the following areas: - sharing best practices on the implementation of cutting-edge information technologies, process automation, and the use of inspection and screening systems and X-ray image analysis technologies; - exchange of information in mutual trade, improving the efficiency of data exchange on the customs value of goods, creating mechanisms for the registration and identification of participants in foreign economic activity, as well as a Memorandum on the simplification of transit shipments; - regulations governing the work of law enforcement units within customs services, the exchange of information on persons involved in offenses, as well as issues related to the functioning of the Center for Customs Expertise and Research; - updating the CIS’s international legal framework in the customs sphere, including the revision and termination of certain agreements and protocols that have lost their practical relevance. In addition, the meeting participants discussed the coordination of CIS member states’ positions within the World Customs Organization, as well as events marking the upcoming 35th anniversary of the Commonwealth of Independent States. Speaking at the meeting, Zhandos Duisembiev, Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, noted that the format of the Council of Heads of Customs Services of the CIS remains an effective platform for developing joint solutions and strengthening practical cooperation between the customs administrations of the Commonwealth’s member states.
On June 11, 2026, the 54th meeting of the Joint Board of Customs Services of the Member States of the Eurasian Economic Union (JBCS)—the key coordinating body responsible for the practical implementation of a unified customs policy within the EAEU—was held in Burabai. The meeting took place in the context of implementing the decisions adopted by the heads of state at the meeting of the Supreme Eurasian Economic Council on May 29, 2026, which lent particular relevance to the issues under discussion. The meeting was attended by heads of customs services and representatives of delegations from EAEU member states. The main focus was on issues related to the further development of integration processes, the digital transformation of customs administration, the removal of barriers to mutual trade, and the development of modern logistics solutions within the Union. Participants also heard a report on the progress made in implementing the decisions of the previous meeting of the Joint Board. During the meeting, a wide range of issues were discussed and decisions were made, including: - improving approaches to the classification of specific categories of goods, regulating the return of e-commerce goods, and monitoring temporarily imported vehicles for personal use; - the development of multimodal transport, including container transport, the improvement of customs transit administration, and the enhancement of inter-agency cooperation in the conduct of customs operations; - expanding the use of electronic document management, synchronizing the information systems of the customs services of the Union states, and introducing artificial intelligence and computer vision technologies into customs control processes; - strengthening measures to combat the shadow economy, prevent violations during transit operations, and improve the effectiveness of risk management systems. Speaking at the meeting, Zhandos Duisembiev, Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, noted that the further digitization of customs processes is a key prerequisite for ensuring transparency, security, and the speed of goods movement across the customs borders of EAEU member states. Following the meeting, decisions were adopted aimed at further harmonizing customs administration, developing digital technologies, and strengthening practical cooperation among the customs services of the member states of the Eurasian Economic Union. In addition, the participants agreed on the date and venue for the next meeting of the Joint Board of Customs Services.
From May 25 to May 28, 2026, the World Bank organized an educational seminar for employees of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan. The event was aimed at improving the professional competencies of tax officials in the field of international taxation and transfer pricing. The seminar opened with a welcoming speech by Zh. Nurzhanov, Deputy Chairman of the State Duma of the Ministry of Finance of the Republic of Kazakhstan, who noted the strategic importance of such cooperation for improving tax administration in Kazakhstan and stressed the need to introduce advanced international standards into the practice of the department. During the first three days, the seminar participants studied transfer pricing issues in detail. Special attention was paid to the specifics of pricing in the field of mining and sale of minerals, the specifics of tax control of financial transactions, as well as approaches to the analysis of transactions with distributors. A separate block of the program was the discussion of Amount B, a simplified approach to remuneration for basic distribution activities within the framework of the OECD Pillar One. A landmark event of the seminar was a virtual meeting with representatives of the tax authority of India, a country with extensive experience in the field of transfer pricing. During the meeting, the parties exchanged practical approaches to the control of inter-company transactions and discussed current challenges in this area. The final day, on May 28— was devoted to a wide range of international taxation issues: the introduction of the global minimum tax (Pillar Two), the application of Action 4 of the BEPS Plan in terms of limiting interest deduction, mechanisms for eliminating double taxation, as well as the practice of horizontal monitoring as a tool for building partnerships between tax authorities and bona fide taxpayers. The seminar made a significant contribution to building the institutional capacity of the SRC of the Ministry of Finance of the Republic of Kazakhstan and strengthening its position in the system of international tax cooperation.
On April 9, 2026, a roundtable discussion was held under the chairmanship of the Deputy Chairman of the Committee of State Revenues, Seilzhan Akhmetov, together with industry associations, manufacturers, and distributors of soft drinks and energy beverages. The purpose of the event was to ensure the completeness of excise tax payments, reduce the level of illegal circulation of products, and increase market transparency. During the meeting, issues related to illegal product circulation, excise taxation, and possible measures to strengthen product traceability were discussed. It was noted that the energy drink market in the Republic of Kazakhstan is generally well-established and continues to show growth. The main consumption is attributed to the adult population, while market participants are interested in complying with existing restrictions and legal requirements. A significant share of production is localized within Kazakhstan, which ensures the country’s export potential. Kazakhstani enterprises supply products to countries in Central Asia, the Caucasus, and other foreign markets. Following the roundtable, the parties expressed their readiness for further cooperation and joint efforts to improve market regulation mechanisms and product traceability. The Committee of State Revenues will also continue its work to strengthen coordination with territorial bodies and relevant government agencies to improve the effectiveness of control over the circulation of excisable goods.
On April 7, 2026, in the city of Kostanay, Chairman of the Committee of State Revenues of the Ministry of Finance of the Republic of Kazakhstan, Zhandos Duisembiyev, held an open meeting with residents of the Kostanay region as part of the implementation of the “Listening State” concept. During the meeting, in his report, the Chairman outlined the main areas of activity of the Committee of State Revenues, including changes in tax and customs legislation, the advantages of new information systems, the transition to a service-oriented approach for the population, and support for fair business. He also shared upcoming plans for 2026. The meeting was held in an open dialogue format, where participants voiced questions and proposals on improving tax and customs administration and enhancing interaction with the state revenue authorities. At the conclusion of his speech, Zhandos Duisembiyev answered all questions of interest to the participants and also conducted a personal reception of citizens.
From April 20 to 24, 2026, the 5th meeting of the Working Group of the Master Trainers Program on Risk Management is being held in Astana, implemented with the support of the World Customs Organization (WCO) and the Japan International Cooperation Agency (JICA). The event is attended by representatives of the customs services of Armenia, Azerbaijan, Georgia, Kazakhstan, Kyrgyzstan, Tajikistan, Turkmenistan, and Uzbekistan, as well as accredited WCO experts. The meeting is conducted in a practice-oriented format and serves as a working platform for discussing real cases, exchanging experience, and developing solutions applicable to the day-to-day activities of customs authorities. Opening the event, Deputy Chairman of the Committee of State Revenues of the Ministry of Finance of the Republic of Kazakhstan, Kairat Zhumagulov, emphasized that risk management is becoming a key tool of modern customs. According to him, this is not only about increasing the effectiveness of control, but also about building a balanced system in which compliant businesses receive favorable conditions, while control measures are focused on high-risk areas. The central theme of the meeting is the development of national training capacity. Participants are working on establishing a sustainable system for training master trainers — specialists capable of adapting international standards to national practice and ensuring their effective implementation. Particular attention is paid to the practical component: employees of the state revenue authorities participate in training sessions based on materials developed by program participants. This approach allows not only for consolidating acquired knowledge, but also for testing its applicability in real conditions. For Kazakhstan, this is an opportunity not only to study best international practices, but also to adapt them in line with national priorities. The focus is on transitioning to more targeted and intelligent control, reducing excessive procedures, and accelerating customs clearance. An important area remains the development of coordinated approaches with countries of the region, which contributes to increasing transparency and predictability of goods movement, reducing administrative barriers, and strengthening Kazakhstan’s transit potential.
The Tax Code Since 2026, Kazakhstan has introduced amendments to the Tax Code aimed at forming a modern model of tax administration. The main goal of the reform is to increase the transparency of the economy, reduce shadow turnover and reduce the administrative burden on bona fide businesses. This was announced by Deputy Chairman of the State Revenue Committee of the Republic of Kazakhstan Seilzhan Akhmetov at a press conference at the Central Communications Service under the President of the Republic of Kazakhstan. Tax reporting Since 2026, the concept of non-submission of tax reports has been eliminated. Failure to submit a declaration is equivalent to a zero declaration, and desk control is carried out automatically after the deadline for submitting reports and applies to all taxpayers. This was announced by Deputy Chairman of the State Revenue Committee of the Republic of Kazakhstan Seilzhan Akhmetov at a press conference at the Central Communications Service under the President of the Republic of Kazakhstan. Tax audits As part of the improvement of tax administration, approaches to conducting tax audits have been revised. A single tax audit format has been introduced, while the number of grounds has been reduced from 12 to 4, which made it possible to simplify and systematize control procedures. The timing of inspections has been shortened. The extension period has been reduced from 60 and 180 business days to 10 and 20 business days, respectively. VAT refund and debt collection As part of the improved administration, the VAT refund procedure has been revised. The simplified VAT refund procedure has been expanded - now it can be applied by all exporters with a zero turnover rate of at least 50%. Refunds are carried out within 15 business days without verification based on an automated risk assessment, and the total VAT refund period has been reduced from 75 to 55 business days in accordance with the generally established procedure, which helps accelerate the turnover of funds of export-oriented companies. At the same time, a differentiated approach to debt collection was introduced. The threshold value has been increased: - for tax arrears from 6 tenge to 20 MCI (86,500 tenge) - social contributions from 1 tenge to 6 MCI (25,950 tenge) The procedure for deferral and installments, including without collateral, with tax arrears of up to 1,500 MCI for up to one year, has also been simplified. This was announced by Deputy Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan Seilzhan Akhmetov. Electronic invoice system Since 2018, the ESF has completely replaced paper-based tax documents, ensuring that invoices, invoices, acts and contracts are processed in electronic format. Further development of the ESF has great potential: - An electronic catalog of goods is being introduced, which will allow to establish control over the movement of goods within Kazakhstan, determine the exact chain of movement of specific goods, and establish statistical accounting. - The list of goods for which accompanying invoices for goods using a Virtual warehouse are being expanded. The practice of using SNT on the EAEU border has already shown high effectiveness in combating fake imports. Smart Data Finance System The Smart Data Finance system has been implemented, which accumulates data from 78 sources and generates a digital profile of taxpayers. The creation of a Big Data infrastructure and the transition to a new information system architecture create the basis for the further development of digital services, including the introduction of artificial intelligence tools in the interests of taxpayers. In general, digitalization has provided: - high availability of systems. - simultaneous operation of up to 250 thousand users. - processing operations within a few seconds. Key digital tools A number of tools have been introduced as part of digitalization: online cash registers analytical tool - pyramid by suppliers biometric identification restriction of the statement of the ESF control of the ESF through e-Tamga labeling and traceability of goods development of platform employment. ESF control via e-Tamga Since 2026, there has been automated control of the ESF through the e-Tamga service, based on the VAT balance, which also prevents fictitious transactions. The system calculates the tax balance in real time and prevents invoices from being issued without confirmed expenses, purchases or imports. At the same time, the mechanism is implemented in stages, taking into account the position of the business community, and connection to the service is carried out on a voluntary basis. Labeling and traceability of goods A separate area is the development of a product labeling and traceability system aimed at reducing the shadow economy and increasing the transparency of trade. The CGD is the industry body responsible for labeling excisable products. Mandatory labeling of tobacco products has been in effect since 2020, labeling of alcoholic and brewing products is being introduced in stages, starting in February 2026. The labeling system allows you to track the movement of goods from production or import to final sale, which significantly increases market transparency. Development of platform employment In order to develop platform employment and legalize the income of citizens working through online platforms, amendments have been made to the legislation. Starting from January 1, 2026, the new Tax Code introduced a special tax regime for the self-employed, including those working through online platforms. To date, integration has been carried out with 33 platforms.The number of people employed through the platforms is 369.1 thousand people, for whom 1.1 billion tenge of social payments have been transferred. Of these: 313.3 thousand people - within the framework of the platforms, 53.2 thousand people - independently. Currently, in order to switch to the self-employed tax system, sole proprietors must be de-registered as sole proprietors, and the use of such a tax code is recognized from the date of the first receipt generated in the special E-Salyq Business mobile application. A number of conditions are provided for the application of this mode: He is not an individual entrepreneur, does not employ employees, carries out activities according to the approved list (PP RK dated 11/21/2025 № 994, 40 types), income not more than 300 MCI. Citizens are exempt from VAT, from payment of personal income tax and reporting. Self-employed persons pay only social security payments in the amount of 4% of income (1% of each social security payment - OPV, OPVR, SO and OSHI). For convenience, the E-Salyq Business application is used, which provides automatic income accounting and payment calculation. Google tax e-commerce Administration As part of the administration of VAT on electronic commerce, registration of foreign Internet companies providing digital services in Kazakhstan has been ensured. To date, 123 foreign taxpayers have been registered, including the largest international digital platforms and marketplaces such as: (Apple, Amazon, Alibaba (1688, lazada, tmall, Taobao), Aliexpress, Adobe, Canva, Chess, Ebay, Google, GTA, iHerb, Huawei, Meta (Facebook, instagramm), Microsoft, Netflix, Nintendo, Ozon, Open Ai LLC (Chat GPT), Pinduoduo, Temu, TikTok, Samsung, Sony, Zoom). Since the introduction of the mechanism, the budget has received 146.5 billion tenge of VAT. In 2025 alone, revenues amounted to 57.6 billion tenge. In general, the introduction of the Google tax mechanism has made it possible to ensure taxation of foreign digital platforms, increase budget revenues and create fairer competition conditions between foreign and domestic companies. This was announced by Deputy Chairman of the State Revenue Committee of the Republic of Kazakhstan Seilzhan Akhmetov at a press conference at the Central Communications Service under the President of the Republic of Kazakhstan. Desk control The main task of desk control is to provide taxpayers with the opportunity to correct mistakes on their own. If discrepancies are found, a notification is sent to the taxpayer, and within 30 working days he can adjust the tax statements or provide explanations. Thus, a preventive approach is applied, in which the State first provides an opportunity to voluntarily eliminate violations. Tax audits are appointed only in cases when the taxpayer systematically fails to respond to preventive measures or there are significant tax violations. THE SERVICE ADMINISTRATION MODEL As part of the digital transformation, the transition to a service model of tax administration is underway, focused on the taxpayer and participants in foreign economic activity. The main task is to create clear and convenient conditions for the fulfillment of tax obligations and business support at all stages of its activity. Tools aimed at reducing errors and preventing violations are being implemented. In particular, it is implemented: - Pre-completion of tax reports, which makes it possible to identify discrepancies based on information system data even before submitting declarations, which will reduce the number of errors and desk notifications. - Horizontal monitoring is being developed to ensure early exchange of information between tax authorities and taxpayers. Currently, the mechanism is being used in a pilot mode for large taxpayers until the end of 2026, with subsequent extension to medium-sized businesses. - The taxpayer's Office implements the functionality of an independent desk check, which allows businesses to assess tax risks in advance and take measures to eliminate them. It provides for the development of digital business support services – from registration to termination of operations (the entire life cycle), including electronic information services, digital documents, notifications of key tax events, and automation of individual procedures.
On March 12–13, the III Forum of Heads of Tax Authorities of the Caucasus, Central Asia and Mongolia was held in Tashkent. The key topic of discussion was combating the shadow economy. The event was organized by the International Monetary Fund (IMF) jointly with the State Tax Committee of the Republic of Uzbekistan. Kazakhstan was represented at the forum by Seilzhan Akhmetov, Deputy Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan. In his presentation, he shared Kazakhstan’s experience in combating the shadow economy. Seilzhan Akhmetov emphasized that the main instruments in this work are the large-scale digitalization of tax administration and the creation of transparent and convenient conditions for compliant taxpayers.
