In the first three months of 2026, the State Revenue Committee assessed an additional 109.7 billion tenge in taxes on entrepreneurs following tax audits. Of that amount, 29.3 billion tenge has already been collected into the budget: 11.1 billion tenge from new assessments, and 18.2 billion tenge from audit findings of previous years, reports infohub.kz.
In total, over the first quarter of 2026, state revenue bodies conducted 6,496 tax audits. The most frequent were cross-checks, with 3,118 such audits. Additionally, inspectors carried out 1,739 thematic audits on specific issues, 1,184 regular thematic audits, and 252 comprehensive audits. Furthermore, the State Revenue Committee conducted 143 time-and-motion studies and issued 60 control acts.
For comparison, over the entire 2025, tax authorities conducted 38,392 audits and assessed an additional 292.2 billion tenge in taxes on businesses. The total amount collected then reached 97.8 billion tenge, of which 54.9 billion tenge came from current payments and 42.9 billion tenge from debts on audits of previous years.
The structure of audits last year was as follows: the majority were thematic audits on specific issues (17,422) and cross-checks (11,891). Regular thematic audits accounted for 6,431 cases, and comprehensive audits for 1,796. In addition, fiscal authorities conducted 741 time-and-motion studies and issued 111 control acts.
Earlier, Kursiv reported that the State Revenue Department had identified tax evasion schemes involving individual entrepreneurs on the simplified regime.


