From January 1st, 2020, the limitation period for tax liabilities and claims will be three years. This change is provided for by the new version of Article 48 of the Tax Code. The three-year limitation period will apply to tax liabilities and claims that arise from January 1, 2020. A limitation period of five years will apply to tax liabilities and claims that originate from periods before January 1st, 2020. According to the general rules, the limitation period begins after the end of the tax period in question, with some exemptions provided for by the tax code.
Kazakhstan - New limitation periods for tax claims and liabilities