In Kazakhstan, a state audit of the effectiveness of tax and customs administration for 2025 has been completed. The inspection showed that the republican budget fell short of 730 billion tenge in tax revenues, and also revealed financial and procedural violations.
WHAT THE AUDIT SHOWED
According to the Supreme Audit Chamber (SAC), the results of the state audit were reviewed at a chamber meeting. The inspection established that in 2025, the plan for tax revenues to the republican budget was not fully met.
The shortfall amounted to 730 billion tenge, or 4.8% of the plan. Auditors cited the overestimation of the tax revenue forecast by 1.3 trillion tenge as one of the main reasons.
WHAT VIOLATIONS WERE FOUND IN TAX AND CUSTOMS ADMINISTRATION
The audit showed that over the past 4 years, more than half of the disputed additional tax assessments were ruled in favour of taxpayers. According to the SAC, this is due to violations of tax legislation and procedural errors in drawing up inspection reports. Consequently, the chamber considers it necessary to strengthen control over the quality of tax inspections.
In the area of customs control, auditors identified the unlawful provision of benefits when importing goods. In particular, benefits intended exclusively for electric vehicles were also applied when importing hybrid cars. The identified facts resulted in a shortfall of 70 million tenge to the budget.
Additionally, auditors recorded cases of unlawful payment of value added tax (VAT) using the offset method when importing goods by 34 participants in foreign economic activity. According to the SAC, this led to a shortfall in import VAT revenue amounting to over 670 million tenge.
WHAT SYSTEMIC SHORTCOMINGS DID THE SAC IDENTIFY
The inspection also revealed inadequate control over the activities of authorised economic operators — companies entitled to simplified customs procedures. Some operators continued to use the prescribed advantages, despite the existence of grounds for suspending their activities.
Furthermore, the audit showed that the possibilities of marking footwear products to improve tax collection are not being fully utilised. The auditors also concluded that the State Revenue Committee (SRC) needs to improve the accounting, monitoring and quality control of the public services it provides.
WHAT MEASURES HAVE BEEN TAKEN FOLLOWING THE INSPECTION
Following the audit, the SAC identified financial violations totalling 2.7 billion tenge, found 33 procedural violations and 11 systemic shortcomings.
For all recorded violations, the chamber formulated assignments and recommendations. Corresponding instructions have been sent to all audit entities for mandatory execution.
