(20 February 2026 | Source: Response of the Prime Minister of the Republic of Kazakhstan to a request from deputies of the Mazhilis Parliament)
Kazakhstan will not launch the pilot project for digital tax ruling proposed by Mazhilis deputies. The government considers that a separate pilot is not required, as the mechanism for preliminary clarifications is already enshrined in the new Tax Code.
At the same time, the development of tax ruling (preliminary clarification on planned transactions) is planned within the existing model — through the system of horizontal monitoring, which presupposes total transparency of business towards tax authorities.
WHY THE PILOT PROJECT WAS REJECTED
As follows from the response of Prime Minister Olzhas Bektenov, Article 92 of the new Tax Code already provides for the possibility of introducing new approaches to tax administration.
In this regard, the government concluded that launching a separate pilot for tax ruling is inexpedient. The tool for preliminary clarification on planned transactions is already embedded in current legislation.
HOW TAX RULING WILL WORK
The government emphasised that tax ruling requires a detailed analysis of each transaction. For this, tax authorities need access to all key business data, including:
- accounting policies;
- financial and tax accounting records;
- contract terms;
- primary documents.
In effect, this involves a model of full disclosure, where access to the tool directly depends on the willingness of businesses to share data.
FOCUS ON HORIZONTAL MONITORING
The development of tax ruling will take place through horizontal monitoring — a form of interaction based on constant information exchange and trust between business and the state.
The government notes that this mechanism is already provided for by law and will be expanded by increasing the number of participants.
DIGITALISATION OF THE TAX SYSTEM
Meanwhile, Kazakhstan has completed the transition to a new digital architecture for tax administration. This includes:
- an integrated tax administration system (ISNA);
- Smart Data Finance (Big Data);
- digital VAT;
- a currency control system;
- the e-Salyq Business, Amian, and Keden platforms.
The new solutions have replaced 12 previously existing systems and are aimed at simplifying interaction with taxpayers.
WHAT IS OFFERED TO BUSINESS DURING THE TRANSITION PERIOD
It is reported that to facilitate adaptation to the new Tax Code, the government has launched a project office involving business representatives and experts.
Special emphasis has been placed on supporting small and micro-businesses. In particular, the application of the 'clean slate' principle is being considered, which would involve temporary exemption from inspections, desk audits, and administrative liability.