- Kazakhstan tax authorities proposed tighter tax administration rules, which business groups say could increase compliance burden and risks.
- A new ground for suspending electronic invoice (e-invoice) issuance was discussed: overdue tax debt above a threshold for more than six months; businesses warned it could also affect counterparties.
- For e-commerce, authorities considered suspending sales on online platforms if a taxpayer fails to comply with notices from desk audits; business urged proportionality, a right to explain, and clear scope/duration.
- A proposed rule would deny VAT refunds after a targeted audit if a criminal case is opened under specified Criminal Code articles or if a supplier in the supply chain is subject to e-invoice suspension; businesses said this could penalize bona fide taxpayers for suppliers’ issues and want liability limited to the direct supplier.
- Other proposals include tax authority changes to transport accompanying invoices, expanding payers of environmental charges to users of mobile pollution sources, and removing the goods list for accompanying invoices from justice-ministry registration, which business says could reduce legal certainty.
Source: uchet.kz
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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