New Rules for the Exchange of Tax and Customs Information between Government Authorities

Dear Readers,

The Ministry of Finance and the Supreme Audit Chamber have adopted new Rules¹ governing the exchange of tax and customs information. These Rules will replace the joint act² that has been in force since 2018–2019.

Overall, the framework for interaction between the state revenue authorities and external state audit bodies remains unchanged. As before, the state revenue authorities may provide information without the taxpayer’s written consent in cases established by law. The authorities also continue to exchange information through paper and electronic formats and via information systems.

At the same time, the new Rules introduce several clarifications.

• The new Rules remove direct references to the audit commissions of regions, cities of republican significance and the capital. Instead, they use the broader term “external state audit and financial control authorities.”
• The Rules now provide a clearer distinction between the types of information being exchanged:
  • Information (tax secrecy information) – information about a taxpayer (tax agent) that constitutes tax secrecy under the Tax Code;
  • Confidential information – information in the field of customs regulation provided in accordance with the Customs Code.
• The terms “information interaction” and “information systems” are now recognized as equivalent to “digital interaction” and “digital systems.” This is primarily a technical amendment aimed at updating the terminology.

At the same time, the Appendix to the Rules retains the list of information constituting tax secrecy, which remains unchanged. It includes, among other things, taxpayer accounts, tax returns, information on the results of tax control, data from state taxpayer databases, analytical reports and other information specifically listed in the Appendix.

No separate list has been established for confidential information in the field of customs regulation. Such information may include data on customs declarations and the movement of goods, participants in foreign economic activity, the results of customs control, and other restricted-access information obtained under customs legislation.

In practice, this exchange of information helps state audit and financial control authorities review the use of budget funds, public procurement procedures and certain foreign trade transactions. Access to a taxpayer’s tax and customs data allows the authorities to obtain a more complete picture of the transactions under review and identify potential irregularities.

The new Rules entered into force on 2 June 2026.

¹ Joint Regulatory Resolution No. 4-NҚ of the Supreme Audit Chamber of the Republic of Kazakhstan, dated 14 May 2026 and Order No. 308 of the Minister of Finance of the Republic of Kazakhstan, dated 15 May 2026 On Approval of the Rules for the Interaction of State Revenue Authorities and External State Audit and Financial Control Bodies on the Provision of Information on a Taxpayer (Tax Agent) Constituting Tax Secrecy, Without Obtaining the Written Consent of the Taxpayer (Tax Agent), and Confidential Information

² Joint Order No. 1040 of the Minister of Finance of the Republic of Kazakhstan, dated 30 November 2018 and Regulatory Resolution No. 3-NҚ of the Accounts Committee for Control over Execution of the Republican Budget dated, 4 March 2019 On Approval of the Rules for the Provision by State Revenue Authorities to the Authorized External State Audit and Financial Control Body of Information in the Field of Customs Regulation and Information on a Taxpayer (Tax Agent) Constituting Tax Secrecy, Without Obtaining the Written Consent of the Taxpayer (Tax Agent), and the List of Information to Be Provided