Tax audits remain a key oversight tool for the government, and in 2025, the State Revenue Department (SRD) will continue to conduct them actively. Below, we examine the upcoming changes and how businesses can prepare for potential audits.
Key Changes in 2025
The SRD conducts two main types of tax audits: scheduled and unscheduled.
Audits may also differ in scope:
Impact on Businesses
Tax audits require substantial time and resources, including prompt submission of documents, explanations, and—if violations are identified—additional tax payments and penalties. Companies in high-risk sectors, those transacting with non-residents, or those with complex tax structures should be especially cautious.
How to Mitigate Risks?
To reduce exposure to SRD scrutiny, businesses should:
An efficient solution is outsourcing accounting to professionals. Acsour provides comprehensive bookkeeping, audit preparation support, and tax optimization consulting. Our experts help minimize risks and free up your valuable time.
Submit a request for accounting support, and we’ll handle all your tax and compliance needs.
Key Changes in 2025
The SRD conducts two main types of tax audits: scheduled and unscheduled.
- Scheduled audits are based on a risk assessment system. Tax authorities analyze financial statements, state registry data, and publicly available information. Companies flagged as high-risk are included in the audit plan.
- Unscheduled audits may be initiated due to complaints, company liquidation, or requests under Kazakhstan’s Criminal Procedure Code.
Audits may also differ in scope:
- Comprehensive – a full review of a company’s financial activities.
- Thematic – focused on a specific tax or business process.
- Cross-verification – requests for documentation from business partners.
- Time-and-motion study – an efficiency analysis of production processes.
Impact on Businesses
Tax audits require substantial time and resources, including prompt submission of documents, explanations, and—if violations are identified—additional tax payments and penalties. Companies in high-risk sectors, those transacting with non-residents, or those with complex tax structures should be especially cautious.
How to Mitigate Risks?
To reduce exposure to SRD scrutiny, businesses should:
- Ensure financial reporting complies with Kazakhstan’s Tax Code.
- Perform pre-filing tax risk assessments.
- Maintain proper documentation as required by law.
An efficient solution is outsourcing accounting to professionals. Acsour provides comprehensive bookkeeping, audit preparation support, and tax optimization consulting. Our experts help minimize risks and free up your valuable time.
Submit a request for accounting support, and we’ll handle all your tax and compliance needs.