(6 January 2026 | Source: Facebook page of Zhangeldy Suleimanov)
Lawyer Zhangeldy Suleimanov has criticised the implementation of the tax reform, citing systemic failures in the work of tax authorities and the shifting of government functions onto the private sector. In his view, under the current circumstances, the new Tax Code should be suspended.
CRITICISM OF THE 'PEOPLE'S ACCOUNTANT' INITIATIVE
In his post, Suleimanov reminded that in December, the Minister of Finance of the Republic of Kazakhstan announced the 'People's Accountant' initiative, presenting it as assistance for individual entrepreneurs and small businesses in filing tax returns.
However, according to the lawyer, in practice, tax authorities are asking private accounting firms to provide staff free of charge to advise taxpayers.
THREE KEY PROBLEMS
Suleimanov highlighted three fundamental problems in the current situation.
First, he said, is that the new Tax Code directly places the obligation to advise taxpayers on tax authorities, not on private businesses. He regards the involvement of accountants as a sign of the state bodies' unpreparedness — in terms of knowledge, resources and time.
The second problem is that, in the lawyer's opinion, private accounting firms are effectively being forced to perform state functions for free, whereas providing advice is not a form of charity on the part of businesses.
The third concerns risks for the taxpayers themselves. Suleimanov notes that if an accountant makes an error, the taxpayer still bears the responsibility, and deep knowledge of the general, legal part of the Tax Code, he says, is characteristic primarily of lawyers specialising in tax disputes.
SYSTEM AND REPORTING FAILURES
Separately, the lawyer pointed to non-functioning information systems. According to him, tax returns are not being accepted, and data is not being processed correctly.
He stressed that only a few days have passed since the reform was launched, yet serious difficulties are already being recorded, which, in his view, indicates deeper systemic problems.
PROPOSAL FOR SUSPENSION
On this basis, Zhangeldy Suleimanov stated that he insists on the suspension of the new Tax Code. In his assessment, neither the tax authorities nor the taxpayers are ready for the reform in its current form.