The Head of the Digital Asset Administration Department of the State Revenue Committee (SRC), Talgat Adilov, announced the introduction of a practice of blocking internet platforms whose operators fail to fulfil their obligations to pay Value Added Tax (VAT). The measures will be applied after sending notifications and in the absence of a response from the payers.
WHAT IS KNOWN
As Talgat Adilov reported during a live broadcast on Instagram, the so-called "Google tax" is a VAT for foreign internet platforms. This mechanism has been in effect since 2022, and its payers are foreign companies selling goods and services to individuals through online platforms, reports Zakon.kz.
According to the head of the department, there are 131 foreign internet companies on conditional registration in Kazakhstan. During 2026, their number increased by a further 13, and in 2025 the increase amounted to more than 20 companies.
WHICH COMPANIES ARE AMONG THE LARGEST PAYERS
Among foreign companies, the largest VAT payer in Kazakhstan is Apple. Since the introduction of the mechanism in 2022, the company has transferred 24 billion tenge.
Also named among the large payers is the company Valve, known as the developer of the games Counter-Strike and Dota 2. As Adilov noted, the company receives income from providing services and subscriptions, from which it pays VAT in Kazakhstan.
Over 4 years, revenue from this type of tax amounted to 171 billion tenge. Since the beginning of 2026, more than 40 billion tenge has already been received into the budget.
HOW THE CONTROL WILL WORK
As the head of the department reported, throughout the year, tax authorities will analyse quarterly revenues and identified discrepancies. After this, notifications with information about VAT payment obligations will be sent to payers.
According to Talgat Adilov, the department already has relevant groundwork. Meetings and discussions with companies are currently taking place, and the application of the new practice will begin within one to two months.
IN WHICH CASES A BLOCK IS POSSIBLE
A block will be applied in the event of failure to comply with the sent notification. Firstly, the tax authorities must establish the reasons for the identified discrepancies and send the payer a corresponding notification.
After this, the company is obliged to provide explanations. If the notification is ignored, the tax authorities, according to him, will apply the stipulated measures.