How to Appeal a Tax Audit Notice in Kazakhstan in 2026: A Step-by-Step Guide for Business
21.07.2026
A notice of additional tax assessments worth several million tenge can bring a business to a halt: if it is neither paid nor appealed, the amount becomes a tax debt, followed by enforcement measures up to the suspension of bank account transactions. But the results of a tax audit are not a final verdict. Here is a step-by-step guide to how a Kazakhstan LLP or individual entrepreneur can challenge the notice under the 2026 Tax Code, which deadlines are critical and where companies most often lose the case before it even starts.
The 30-second summary
A notice on the results of a tax audit is appealed to the authorised body within 30 working days after it was served (Article 192(1) of the Tax Code), and then, if the complaint is rejected, to the administrative court within one month (Article 136(6) of the Administrative Procedural and Process Code, APPC). While the complaint or the claim is being considered, enforcement of the notice is suspended in the part being appealed (Article 191(3) of the Tax Code). In court, it is the tax authority, not the company, that has to prove the additional assessments are lawful (Article 129 APPC).
This is general information, not legal advice on your specific case. We checked the provisions against the current versions of the 2026 Tax Code of the Republic of Kazakhstan and the APPC, linked at the end of the article. It is best to show your notice and the audit materials to a lawyer.
Key deadlines:
- 30 working days — to file a complaint with the authorised body, counted from the day after the notice was served (Article 192(1) of the Tax Code);
- 30 working days — for the complaint to be considered, 45 for taxpayers under tax monitoring (Article 195(1)); this period can be suspended and extended (Article 196);
- 1 month — to file a claim in court from the day the complaint decision is served or after the review period expires (Article 136(6) APPC);
- 30 working days — the period for complying with the notice if it is not appealed (Article 83(2) of the Tax Code).
What exactly can be challenged
At the end of a tax audit an audit report is drawn up (Article 170 of the Tax Code). If violations are found that lead to additional taxes, reduced losses or a refusal to confirm a VAT excess for refund, the taxpayer receives a notice on the results of the tax audit no later than five working days after the audit report is served (Article 83(1)(1)). The notice is the main subject of the dispute: it sets out the additional corporate income tax, VAT, individual income tax and other payments.
You can also appeal actions (or inaction) of tax officials — to a higher tax authority or to court (Article 199(1)). Note that appealing actions taken to secure a tax liability or to collect a tax debt does not stop those measures (Article 199(2)).
Desk audits (camera control) result in a different notice — a notice of discrepancies. If you disagree with it, you file an explanation of the reasons for the discrepancies with the tax authority (Article 137(4)(2)). If the notice is not complied with on time, transactions on the bank accounts are suspended within one working day after the deadline (Article 137(9)(2)).
Why you cannot wait
A notice on audit results must be complied with within 30 working days after it was served (Article 83(2) of the Tax Code) — the same period you have for a complaint. If the notice is neither complied with nor appealed, the assessed amounts become a tax debt. The tax authority then sends a notice to repay the debt with a ten-working-day deadline (Article 83(1)(6) and 83(2)(1)), and if a debt above the threshold amount is not repaid, it suspends outgoing transactions on the bank accounts and cash desk (Article 86(2)(1) and 86(3)). For an operating company, this means payments to suppliers stop.
A timely complaint prevents this: filing a complaint with the authorised body suspends enforcement of the notice in the appealed part until the complaint is decided, and filing a claim suspends it from the day the court accepts the case until the court decision takes effect (Article 191(3)). So the first rule is: do not ignore the document, and record the date it was served — all deadlines run from it.
The stage people often miss: the preliminary audit report
Before the audit report, the auditor serves a preliminary audit report with the preliminary findings. The company may file a written objection to it (Article 169(1) of the Tax Code). The procedure and deadlines for serving the preliminary report and for filing and considering an objection are approved by the authorised body (Article 169(2)), so check the deadline for the objection in the preliminary report itself and in that procedure. One exception: no preliminary report is drawn up for a thematic audit ordered by the authorised body while it is considering a complaint (Article 169(3)).
Prepare the objection in full. Holding back arguments “for later” works against the company: if you attach to a complaint documents that were not submitted during the audit, the authorised body may verify them through a thematic audit (Article 195(4)), and the complaint review period is suspended while it runs (Article 196(1)(1)).
Complaint and court: how they fit together
| Criterion | Complaint to the authorised body | Administrative court |
|---|---|---|
| Where to file | With the authorised body, with a copy to the tax authority that conducted the audit (Article 192(1) of the Tax Code) | With the administrative court under the APPC (Article 191(1) of the Tax Code) |
| Filing deadline | 30 working days after the notice was served (Article 192(1)) | One month from service of the complaint decision or after the review period expires (Article 136(6) APPC) |
| Review period | 30 working days, 45 under tax monitoring, with suspension and extension under Article 196 | Under the APPC |
| State fee | Not provided for in the complaint procedure (Articles 192–193 of the Tax Code) | Individual entrepreneurs: 0.1% of the disputed amount, up to 500 MCI; legal entities: 1%, up to 20,000 MCI (Article 665(1)(4) of the Tax Code) |
| Burden of proof | The tax authorities must describe and substantiate the violation (Article 30(4) of the Tax Code) | The tax authority, in a claim to annul the act (Article 129(2)(1) APPC) |
| Possible outcome | The notice is upheld, or cancelled in full or in part (Article 197(2)) | The act is annulled in full or in part (Article 132 APPC), or the claim is dismissed |
MCI is the monthly calculation index set annually by the budget law.
The complaint is considered by the authorised body with the participation of an appeals commission it sets up; the authorised body issues a reasoned decision taking the commission’s decision into account (Article 197(1)). When a complaint is considered, all uncertainties and unregulated issues of tax legislation are interpreted in the taxpayer’s favour (Article 30(5)).
Is a complaint required before going to court? The general rule of the APPC is that you may go to court after a pre-trial appeal, unless the law provides otherwise (Article 91(5)). The Tax Code mentions a court claim alongside a complaint (Article 191(3)) but does not expressly say that a notice can be challenged in court straight away. It is safer to start with a complaint: if the court decides the pre-trial procedure was mandatory, it will return the claim (Article 138(2)(1) APPC), and by then the 30 working days for a complaint may have run out. Conversely, if a court claim on the same issues has already been filed, the authorised body will refuse to consider the complaint (Article 194(1)(4) of the Tax Code). Decide the order with a lawyer before filing the first document — in disputes with government agencies this is a strategic decision.
Appeal deadlines at a glance
| Step | Deadline | Provision |
|---|---|---|
| Objection to the preliminary report | Under the procedure and deadlines approved by the authorised body | Article 169(2) of the Tax Code |
| Service of the notice on audit results | No later than 5 working days after the audit report is served | Article 83(1)(1) |
| Complaint to the authorised body | 30 working days following the day the notice was served | Article 192(1) |
| Refusal to consider the complaint (missed deadline, defects in the complaint) | Notification within 10 working days | Article 194(2) |
| Review of the complaint | Up to 30 working days from registration, 45 under tax monitoring | Article 195(1) |
| Extension of the review | 15 working days for each supplement to the complaint; up to 90 working days for additional study | Article 196(3) |
| Administrative claim in court | One month from service of the complaint decision or after the review period expires | Article 136(6) APPC |
| Appeal against a fine imposed after a tax audit | 30 days from service or receipt of a copy of the ruling | Article 826-2(3) of the Code of Administrative Offences |
A fine for an administrative offence is appealed under the Code of Administrative Offences, not the APPC: it is a separate procedure with its own deadlines.
A missed complaint deadline is not restored for just any good reason. The Tax Code accepts only temporary incapacity for work of the individual being audited, or of the head and/or chief accountant — if the organisation has no one to stand in for them. The complaint and the request must be filed no later than 10 working days after the incapacity ends, with supporting documents (Article 192(2)–(4)). Relying on this is risky: it is better to keep every date under control from the start.
Why businesses have a real chance: the burden of proof
The Tax Code presumes the taxpayer acts in good faith (Article 30(1)), and it is the tax authorities who must substantiate a violation and disclose the circumstances that confirm it (Article 30(4)).
The same rule applies in court: in a claim to annul an act, the burden of proof lies with the authority that adopted the burdensome act (Article 129(2)(1) APPC). It may rely only on the reasoning stated in the act itself (Article 129(3)), and if a fact remains unproven, the consequences fall on the party that had to prove it (Article 129(4)). The judge is not a passive arbiter: if the parties’ evidence is insufficient, the court collects evidence on its own initiative (Article 130(2) APPC). More on how a dispute with the state works under the APPC — in our article “Disputes with Government Agencies in Kazakhstan in 2026“. In court, a lawyer can represent you in administrative cases.
When an audit can be challenged on procedure
Sometimes the outcome turns on procedure rather than figures. The Entrepreneurial Code declares invalid an audit carried out with a gross breach of its requirements, and these rules also apply to tax control (Article 129(10) and Article 156 of the Entrepreneurial Code). Gross breaches include:
- no grounds for the audit;
- no act ordering the audit, or it was not presented to the company;
- the audit was ordered on matters outside the authority’s competence.
An audit declared invalid is grounds for a higher authority or a court to cancel its results; the higher authority considers an application to cancel within 10 working days, and a missed deadline is resolved in the company’s favour (Article 156(1) of the Entrepreneurial Code).
The Tax Code’s own requirements also matter for a tax audit: what the audit order must contain and who signs it (Article 154), when the audit begins (Article 162), how long it may last and how it is extended (Article 163). Such grounds are often stronger than objections to the calculations, so the analysis should start with the procedure, not with the arithmetic.
What a defence looks like: a short example
A company receives a notice assessing additional VAT: the tax authority considers its transactions with a counterparty fictitious. The lawyer first checks the procedure: was there an audit order with the required details, were the deadlines met, was a preliminary report served and the objection considered. In parallel, evidence that the transactions were real is gathered — contracts, waybills, proof of actual delivery — and submitted already at the objection stage. Next come a complaint to the authorised body and, if it fails, court, where it is the tax authority that has to justify the assessment. This illustrates the logic, not a guaranteed result: every dispute is different.
Step-by-step plan
- Record the dates. When the preliminary report, the audit report and the notice were served: the deadlines run from them.
- Check the procedure. The audit order, audit deadlines, the preliminary report and how the objection was handled (Articles 154, 162, 163, 169 of the Tax Code).
- Gather evidence. Contracts, primary documents, correspondence with the tax authority. It is better to submit documents during the audit.
- File the complaint. With the authorised body within 30 working days, with a copy to the tax authority that conducted the audit (Article 192(1)); the complaint must contain the details required by Article 193.
- Go to court if refused. An administrative claim within one month (Article 136(6) APPC).
When you need a lawyer
Tax disputes are an area where mistakes are costly. A lawyer is especially important if:
- the assessed amount is significant for the business;
- the case involves complex categories: transfer pricing, alleged dealings with a sham company, cross-border transactions;
- there are grounds to challenge the audit procedure itself;
- the tax authority has already applied, or is preparing, enforced collection.
Look for experience specifically in tax disputes and knowledge of both the Tax Code and the APPC: the defence is built where the two codes meet. Deadlines for appealing other government decisions are collected in our checklist of appeal deadlines, and procurement disputes are covered in our article on public procurement disputes.
How KORGAN protects businesses
KORGAN law firm has been in business since 2014 and handles disputes between companies and tax and other government authorities. What we do:
- review the audit materials and give an honest assessment of the case;
- look for procedural breaches that may lead to the audit results being cancelled;
- prepare the objection to the preliminary report, the complaint to the authorised body and the administrative claim;
- handle the case at every stage, from the preliminary report to the court decision.
More on the service page “Disputes with government agencies“.
We checked the provisions against the Tax Code of the Republic of Kazakhstan (in force since 1 January 2026), the Administrative Procedural and Process Code, the Entrepreneurial Code and the Code of Administrative Offences.
Frequently asked questions
What is the deadline to appeal a tax notice in Kazakhstan?
A complaint against a notice on tax audit results is filed with the authorised body within 30 working days following the day the notice was served (Article 192(1) of the Tax Code). A court claim after the complaint is filed within one month from service of the decision on it or after the review period expires (Article 136(6) APPC).
Do I have to file a complaint first, or can I go straight to court?
Under the general rule of the APPC, you go to court after a pre-trial appeal unless the law provides otherwise (Article 91(5)). The Tax Code does not expressly exempt a notice from the complaint stage, so it is safer to start with a complaint: a claim returned by the court may cost you the complaint deadline.
Is enforcement of the notice suspended during the appeal?
Yes. A complaint to the authorised body suspends enforcement of the notice in the appealed part until it is decided, and a court claim suspends it from the day the court accepts the case until the court decision takes effect (Article 191(3) of the Tax Code).
How many days do I have to object to the preliminary audit report?
The Tax Code does not set the deadline itself: the procedure and deadlines for serving the preliminary report and filing an objection are approved by the authorised body (Article 169(2)). Follow the deadline stated in the preliminary report and file the objection with all your documents.
Who has to prove their case in a tax dispute?
The tax authorities must substantiate the violation, and the taxpayer’s good faith is presumed (Article 30(1) and (4) of the Tax Code). In court, in a claim to annul the act, the burden of proof lies with the tax authority, which may rely only on the reasoning stated in the act (Article 129 APPC).
Can the company’s bank accounts be frozen?
Yes, if the notice is neither complied with nor appealed: when a tax debt exceeds the threshold amount, the tax authority suspends outgoing transactions on the accounts (Article 86(2)(1) of the Tax Code). For a notice of discrepancies from a desk audit, accounts are suspended one working day after the compliance deadline expires (Article 137(9)(2)).
Contact KORGAN
We will review your notice and the audit materials, assess your prospects and prepare the objection, complaint or claim.
The first consultation is free.
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