ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 20, 2026 No. 111

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of October 28, 2025 No. 633 "About approval of form of the difference notice, the state revenues revealed by bodies by results of cameral control"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of October 28, 2025 No. 633 "About approval of form of the difference notice, the state revenues revealed by bodies by results of cameral control" (it is registered in the Register of state registration of regulatory legal acts at No. 37245) the following changes:

state heading in the following edition:

"About approval of form of the difference notice, revealed by results of cameral control";

state Item 1 in the following edition:

"1. Approve the enclosed form of the difference notice, revealed by results of cameral control.";

to be reworded as follows the form of the difference notice, the state revenues revealed by bodies by results of cameral control approved by the specified order according to appendix to this order.

2. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan after day of its first official publication;

3) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1) and 2) of this Item.

3. This order becomes effective after ten calendar days after day of its first official publication and extends to the legal relationship which arose since January 1, 2026.

Appendix

to the Order of the Minister of Finance of the Republic of Kazakhstan of February 20, 2026 No. 111

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of October 28, 2025 No. 633

form

The difference notice, revealed by results of cameral control

__________________________________________________________________
       (name, code, address of body of state revenues)

according to Article 137, subitem 4) Item 1 of Article 82 Tax
the code of the Republic of Kazakhstan (further – the Tax code) notifies
Вас____________________________________________________________________
  (surname, name, middle name (if it is specified in the document certifying
    personality)) or name of the taxpayer (tax agent)

_______________________________________________________________________
  (individual identification number / business-identifikatsionny number (IIN/BIN)

about the violations revealed "__" __________ 20 ____ years on tax
отчетности______________________________________________________________.
                      (name and tax period of tax statements)

According to Item 2 of article 82 of the Tax Code you need to perform this notification within 30 (thirty) working days from the date of, its delivery following behind day.

1. According to item 4 of article 137 of the Tax Code execution of the notification is recognized:

1) in case of consent with the discrepancies specified in the notification – elimination by the taxpayer (tax agent) of the revealed violations of the tax legislation of the Republic of Kazakhstan in the way:

submissions of tax statements according to the notification for tax period to which the revealed discrepancies belong;

payments of the tax amount on value added in the budget which is earlier returned from the budget upon the demand of the taxpayer (tax agent) about value added tax return and also penalty fee per every day from the date of transfer to the taxpayer (tax agent) of such amounts about day of payment;

reflections of data in special mobile application and (or) the tax discharge and social payments – for the taxpayers applying special tax regime for self-employed;

making for the purpose of transition to the corresponding tax regime of actions, stipulated in Article 716 Tax codes;

2) in case of disagreement with the discrepancies specified in the notification – submission by the taxpayer (tax agent) to the body of state revenues which provided the notification, explanations on the reasons of the discrepancies which are not attracting violation of the tax legislation of the Republic of Kazakhstan (further – the explanation), except as specified, provided by part one of Item 6 of article 137 of the Tax Code.

In case of consent with the discrepancies specified in the notification regarding execution elimination by the taxpayer (tax agent) of the revealed discrepancies in parts and submission of the explanation of lack of discrepancies is recognized the rest.

2. According to Item 9 of article 137 of the Tax Code non-execution at the scheduled time this notification attracts suspension of account transactions according to bank accounts of the taxpayer, suspension of the statement of electronic invoices also is limited access to Internet resources and (or) the Internet platform of the foreign company performing activities by means of the Internet platform in the territory of the Republic of Kazakhstan according to Articles 86, 88 and 89 Tax codes.

According to Item 10 of article 137 of the Tax Code the body of state revenues has the right to carry out tax audit on the discrepancies revealed by results of cameral control.

According to Item 7 of article 137 of the Tax Code completion date of the notification stops in case of submission of the claim in court on confirmation of the actual acquisition (obtaining) of goods, works, services in the cases specified in subitems 3) and 4) of Item 6 of article 137 of the Tax Code.

The copy of court resolution about adoption of the claim to production is submitted the taxpayer (tax agent) in the body of state revenues which provided the notification.

At the same time suspension affects the period from the date of removal of Item 7 of article 137 of the Tax Code of court resolution specified in part two to its introduction in legal force.

Appendix with the description of the revealed discrepancies on _________ leaf(leaves).

Head (deputy manager) of body of state
доходов_____________________________________________________________
  (surname, name, middle name (if it is specified in the identity document), the signature)

Locus sigilli

Notification получил_________________________________________________________
        (surname, name, middle name (if it is specified in the identity document)
                   or name of the taxpayer (tax agent), signature, date)

Locus sigilli

(except for the legal entities belonging to subjects of private entrepreneurship)

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