Tax revenues in Kazakhstan for 2025 fell short of the plan by 730.3 billion tenge. At the same time, an audit revealed a decline in the quality of tax inspections, an increase in court disputes, and additional budget expenditures.
WHAT THE BUDGET AUDIT SHOWED
According to the Supreme Audit Chamber (SAC), tax revenues to the republican budget for 2025 amounted to 14.4 trillion tenge against a plan of 15.1 trillion tenge. The main shortfall is associated with revenues from corporate income tax and VAT on goods produced, works performed, and services rendered within the country.
The audit was conducted as part of the conclusion to the Government's report on the execution of the republican budget for 2025.
WHY THE NUMBER OF COMPREHENSIVE INSPECTIONS DECREASED
In 2025, tax authorities conducted around 38,000 inspections. This is 17.1% more than the previous year. However, the amounts of additional tax assessments following inspections fell by 22.5%, or 84.7 billion tenge.
The report states that the number of comprehensive tax inspections decreased by 41.4%. One of the reasons cited is the judicial practice of overturning the results of periodic tax inspections.
According to the State Revenue Committee (SRC), in the first half of 2025, inspections were completed for 247 out of 655 taxpayers. Based on their results, additional charges of 5.9 billion tenge were imposed.
In the second half of the year, inspections were completed for only one entity out of 444 taxpayers. The amount of additional charges was 1.2 billion tenge.
WHY INSPECTIONS WERE CANCELLED
Inspections did not take place for 851 taxpayers. The orders were cancelled or the notices were withdrawn. Of this number, inspections were not even scheduled for 432 taxpayers.
It is also reported that the results of inspections for two taxpayers were overturned. In one case, the decision was overturned by a court, and another eight cancellations related to a previous period.
The improper execution of legal acts by the SRC was cited as the reason for the risk of further judicial cancellations.
HOW THIS AFFECTS GOVERNMENT SPENDING
The Supreme Audit Chamber noted an increase in costs associated with litigation over tax disputes. Over the past five years, courts have issued 115 private rulings in such cases.
Following their review, 48 employees of tax authorities were brought to disciplinary responsibility.
Additionally, 1.1 billion tenge was allocated for the participation of tax authority representatives in court proceedings and the payment of state fees.