Kazakhstan: “Horizontal monitoring” of certain taxpayers

Kazakhstan: Horizontal monitoring of certain taxpayers

The state revenue authorities are considering a pilot project for “horizontal monitoring” of certain categories of taxpayers.


The rules for conducting the pilot project are subject to an approval process. Initially, the pilot project would be launched in two phases—the “pre-project” stage and the actual pilot project itself.

In the “pre-project” stage, the tax authorities and taxpayers would analyze and prepare the taxpayer’s control and accounting information systems in advance of horizontal monitoring.

For more information, contact the head of KPMG’s Head of Global Tax Dispute Resolution & Controversy Services:

Sharon Katz-Pearlman | +1 (212) 872-6084 | skatzpearlman@kpmg.com

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