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Kazakhstan: New rules for exchange of tax and customs information between government authorities

Effective June 2, 2026

june 3, 2026

The Ministry of Finance adopted Order No. 308 (dated May 15, 2026), and the Supreme Audit Chamber adopted Joint Regulatory Resolution No. 4-NK (dated May 14, 2026), providing new rules on the exchange of tax and customs information between government authorities.

Overall, the exchange framework remains unchanged. However, the new rules introduce several clarifications, including those regarding the distinction between the types of information being exchanged (i.e., tax secrecy information versus confidential information).

The new rules are effective June 2, 2026, and replace rules in effect since 2018-2019.

Read a June 2026 report prepared by the KPMG member firm in Kazakhstan

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